Title 3

REVENUE AND FINANCE*

Chapters:

3.03 Claims and Other Obligations

3.06 Sales and Use Tax

3.09 Additional Sales and Use Tax

3.10 Admissions Tax

3.12 Excise Tax on Real Estate Sales

3.15 Leasehold Excise Tax

3.17 Lodging Excise Tax

3.18 Registration of Bonds and Obligations

3.21 Investment of Excess Funds

3.22 Advance Travel Expense Fund

3.23 Confidential Fund

3.24 Petty Cash Fund

3.27 Unemployment Insurance Benefit Account

3.30 Debt Collection

3.33 Utilities Tax

3.36 Park Impact Fees

3.39 Transportation Impact Fees

3.40 Credit Card Payments

* Code reviser’s note: Sec. 1 of Ordinance 67, provided as follows:
All fees established by Ordinances 46, 47, 56 and 59 and fees for site development and public rights-of-way may be set by resolution.

Chapter 3.03
CLAIMS AND OTHER OBLIGATIONS

Sections:

3.03.010 Payment of claims or obligations of the City.

3.03.010 Payment of claims or obligations of the City.

Pursuant to RCW 35A.40.020, payment of claims or obligations of the City shall be by check. The City officers authorized to sign checks shall be the City Manager, the Finance Director and an employee designated by the City Manager. Two signatures will be required on all checks. The qualified public depository of the City shall continue to be U.S. Bank until October 31, 2006, and said status shall be deemed revoked as of the close of business on that date. Beginning November 1, 2006, the qualified public depository of the City shall be Bank of America. (Ord. 433 §§ 2, 3, 2006; Ord. 7 § 1, 1993)

Chapter 3.06
SALES AND USE TAX

Sections:

3.06.010 Imposition – Tax rate.

3.06.020 Administration – Collection.

3.06.030 Inspection of records – Agreement with Department of Revenue.

3.06.040 Penalty.

3.06.010 Imposition – Tax rate.

Imposition of sales and use tax as authorized by RCW 82.14.030(1):

(1) Imposition. There is hereby imposed a sales and/or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW as the same exists or may hereafter be amended, which occurs within the City limits of Woodinville. The tax shall be imposed upon and collected from those persons from whom the State sales and/or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW as the same now exist or may hereafter be amended.

(2) Tax Rate. The rate of tax imposed by subsection (1) of this section shall be one-half of one percent of the selling price of or value of the article used as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by King County pursuant to RCW 82.14.030(1) then the rate imposed by this title shall be as provided in RCW 82.14.030(1) as the same exists or may hereafter be amended. The rate as of the effective date of this chapter shall be 425/1000th of one percent. (Ord. 10 § 2, 1993; Ord. 8 § 1, 1993)

3.06.020 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050 as the same now exists or may hereafter be amended. (Ord. 10 § 3, 1993; Ord. 8 § 2, 1993)

3.06.030 Inspection of records – Agreement with Department of Revenue.

The City of Woodinville consents to the inspection of such records as are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330 as the same now exists or may hereafter be amended. The City Manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 10 § 4, 1993; Ord. 8 § 3, 1993)

3.06.040 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 10 § 5, 1993; Ord. 8 § 4, 1993)

Chapter 3.09
ADDITIONAL SALES
AND USE TAX

Sections:

3.09.010 Imposition – Rate of tax.

3.09.020 Administration – Collection.

3.09.030 Inspection of records – Agreement with Department of Revenue.

3.09.040 Penalty.

3.09.010 Imposition – Rate of tax.

Imposition of additional sales and use tax as authorized by RCW 82.14.030(2):

(1) Imposition. In addition to other taxes which may be imposed by the City, there is hereby imposed a separate sales and/or use tax, as the case may be, upon the same taxable events, and upon which the tax imposed pursuant to RCW 82.14.030(1) as the same exists or may hereafter be amended, is levied, as specifically authorized by RCW 82.14.030(2).

(2) Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this chapter, then the County shall receive 15 percent of the City tax; provided further, that in the event King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this chapter, the County shall receive that amount of revenues from the City tax equal to 15 percent of the rate of tax imposed by the County. (Ord. 11 § 2, 1993; Ord. 9 § 1, 1993)

3.09.020 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050 as the same now exists or may hereafter be amended. (Ord. 11 § 3, 1993; Ord. 9 § 2, 1993)

3.09.030 Inspection of records – Agreement with Department of Revenue.

The City of Woodinville consents to the inspection of such records as are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330 as the same now exists or may hereafter be amended. The City Manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 11 § 4, 1993; Ord. 9 § 3, 1993)

3.09.040 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 11 § 6, 1993; Ord. 9 § 5, 1993)

Chapter 3.10
ADMISSIONS TAX

Sections:

3.10.010 Definitions.

3.10.015 Tax levied.

3.10.020 Exemptions.

3.10.025 Collection – Remittance.

3.10.030 Ticket to show amount of tax.

3.10.035 Transient business remittance.

3.10.040 Certificate of registration – Fee.

3.10.045 Penalty for late payment.

3.10.050 Penalty.

3.10.055 Fund created.

3.10.060 Fund purposes – Expenditures.

3.10.065 Unexpended funds.

3.10.010 Definitions.

(1) Admission Charge. In addition to its usual and ordinary meaning, “admission charge” includes, but is not limited in meaning to:

(a) A charge made for season tickets or season subscriptions;

(b) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;

(c) A charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided; however, if the admission charge is separate from the food or refreshment, i.e., if one can be admitted without paying for them, then the admission tax would only apply to that fee actually paid for admission, and not to that fee or charge paid for food or refreshment. Otherwise, the entire amount shall be taxed. This shall also include cover charges to night clubs, lounges, private clubs, or similar places;

(d) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;

(e) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile;

(f) Required “donations”.

(2) “Charitable organization” means an organization exempt from Federal taxation under Section 501(c)(3) of the Internal Revenue Code.

(3) “City sponsored event” means any program or event provided by City of Woodinville departments.

(4) “City co-sponsored event” means an event which benefits the community and for which the City of Woodinville and another entity share jointly the expenses and responsibilities of providing the event. For an event to be co-sponsored by the City, there must be a formal written agreement entered into between the City and the other entity or entities sponsoring the event in which the City agrees to the co-sponsorship. A lease agreement from the City to another entity does not constitute co-sponsorship unless the lease specifically provides that it does.

(5) “Nonprofit organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or a public charity providing social or human services or public education and which is currently recognized by the United States of America as exempt from Federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as now existing or hereafter amended, and registered under Chapter 24.03 RCW.

(6) “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock association, society, any group of individuals acting as a unit, whether mutual, cooperative or fraternal, or any nonprofit or not-for-profit corporation or organization as the term “nonprofit” is defined under the statutes of the State of Washington, RCW 82.04.365 and 82.04.366.

(7) “Place” includes, but is not limited to, movie theaters, museums, dance halls, auditoriums, restaurants, night clubs, lounges, private clubs, athletic pavilions and fields, baseball and athletic parks, swimming pools, circuses, or carnivals; provided, however, the definition of place shall not include any business or establishment located within the tourist district overlay, WMC 21.38.065.

(8) “Religious organization” means an organization engaged in the practice of a particular faith or central beliefs.

(9) “Ticket sales outlet” means the location of any agency, person, group, etc. that is in charge of distributing, selling, or otherwise managing the sale of tickets and are collecting the fees for such tickets to any of the described events.

(10) “Transient” means temporary, short-lived, nonpermanent or nonlasting. (Ord. 177 § 1, 1997)

3.10.015 Tax levied.

There is hereby levied and imposed upon every person, without regard to age, who pays an admission charge to any place as described in WMC 3.10.010, a tax of $0.01 on $0.20 paid for admission. (Ord. 177 § 1, 1997)

3.10.020 Exemptions.

The following activities are exempt for the provisions of this chapter:

(1) Activities of elementary and secondary schools;

(2) Activities of churches and religious organizations;

(3) Government activities;

(4) City sponsored and City co-sponsored events; provided, that for profit activities conducted in conjunction with such an event shall not be exempt;

(5) Activities of nonprofit organizations, as defined in WMC 3.10.010(5); provided, that all of the following requirements are met:

(a) The nonprofit organization:

(i) Publicly sponsors and through its members, representatives or personnel promotes and publicizes the event; or

(ii) Publicly sponsors and:

(A) Performs a major portion of the performance; or

(B) Supplies a major portion of the materials on exhibit; or

(C) When the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series or supplies a major portion of the materials on exhibit.

(b) The nonprofit organization receives the use and benefit of the admission charges collected.

(c) The proceeds from any single event sponsored by the nonprofit organization do not exceed $100,000.

(d) The event for which the exemption is claimed cannot be one for which a nonprofit organization lends its name as an endorsement to an ineligible person or organization for the purpose of invoking the exemption.

(e) The nonprofit organization must be registered with the City Clerk’s office as provided in WMC 3.10.040 and must provide a copy of its incorporation approval by the State of Washington and any other proof deemed reasonably necessary by the City Clerk to verify that the organization meets the definition of nonprofit organization established by this chapter. (Ord. 177 § 1, 1997)

3.10.025 Collection – Remittance.

(1) The person, firm or corporation receiving payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making payment for admission, shall hold said tax in trust until the same is remitted to the City Treasurer as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided.

(2) The tax imposed by this chapter shall be reported and remitted to the City Treasurer quarterly on or before the thirtieth day of the month next succeeding the quarter of the year in which the tax is collected by the person, firm or corporation collecting the tax. The quarterly returns shall be made on forms provided by the City Treasurer, separately stating the number of admissions sold, the price of each admission, the amount of tax, and such other information as the City Treasurer may specify. Each return shall be signed and verified by the person making the return.

(3) The books, records and accounts of any person, firm or corporation collecting the tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the City Treasurer. (Ord. 177 § 1, 1997)

3.10.030 Ticket to show amount of tax.

Every admission ticket or card shall separately state and set forth, indelibly printed or written, the price, exclusive of taxes, for which admission is sold and the tax levied under this chapter. (Ord. 177 § 1, 1997)

3.10.035 Transient business remittance.

Whenever any activity which is subject to the tax levied in WMC 3.10.020 is of a temporary or transitory nature, of which the City Clerk shall be the judge, the City Clerk may require the return and remittance of the admissions tax immediately upon its collection or at the conclusion of said activities, whichever the City Clerk deems appropriate. An application for a certificate of registration shall be required as noted in WMC 3.10.040. For temporary or transient events, the owner, lessee or custodian shall be responsible for payment of this tax if the person conducting the event fails to do so. Failure to comply with any requirement of the City Clerk as to reporting and remittance of the tax as required shall be a violation of this chapter. (Ord. 177 § 1, 1997)

3.10.040 Certificate of registration – Fee.

Every person, firm or corporation, prior to conducting or operating any event or place of entrance to which an admission charge is made, shall on a form prescribed by the City complete a certificate of registration and file the same with the City Clerk. The certificate of registration shall continue to be valid until December 31st of the same year in which it was issued. A list of admission charges for all events must accompany the certificate of registration. The application for certificate of registration, or a copy of it, shall be posted in the ticket office or box office where tickets or admission are sold. (Ord. 177 § 1, 1997)

3.10.045 Penalty for late payment.

For each payment due, if such payment is not made by 5:00 p.m. on the due date, there shall be added penalties as follows:

(1) One to 15 days delinquency, 10 percent with a minimum penalty of $10.00;

(2) After 15 days delinquency, 15 percent with a minimum penalty of $10.00.

Failure to pay tax is a violation of this chapter and may be punished as such in addition to the late fees imposed. (Ord. 177 § 1, 1997)

3.10.050 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and shall be punished as set forth in Chapter 1.06 WMC. (Ord. 177 § 1, 1997)

3.10.055 Fund created.

There is hereby created a special fund known as the “admissions tax park capital fund” into which all money collected from the tax imposed by WMC 3.10.015 shall be deposited. (Ord. 177 § 1, 1997)

3.10.060 Fund purposes – Expenditures.

The fund established in WMC 3.10.055 has been created for the purpose of accumulating funds for park capital in order to acquire, maintain and improve City parks. The monies deposited into said fund shall be expended only for such purposes and for no other purpose unless otherwise directed by ordinance of the City Council. (Ord. 177 § 1, 1997)

3.10.065 Unexpended funds.

Any unexpended funds remaining in the admissions tax park capital fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in WMC 3.10.060 or as otherwise directed by ordinance of the City Council. (Ord. 177 § 1, 1997)

Chapter 3.12
EXCISE TAX ON
REAL ESTATE SALES

Sections:

3.12.010 One-quarter percent excise tax on real estate sales.

3.12.020 Additional one quarter percent excise tax on real estate sales.

3.12.030 County to collect payment.

3.12.040 Tax is obligation of seller.

3.12.050 Tax lien on real property.

3.12.060 Duties of County Treasurer.

3.12.070 Payment due.

3.12.080 Refunds.

3.12.090 Creation of capital improvement fund.

3.12.100 Creation of special capital improvement fund.

3.12.110 Penalty.

3.12.010 One-quarter percent excise tax on real estate sales.

(1) Imposition. Pursuant to RCW 82.46.010, there is hereby imposed an excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW as the same now exists or may hereafter be amended, and occurring within the corporate limits of the City of Woodinville. The tax imposed under this section shall be collected from persons who are taxable by the State under Chapter 82.45 RCW as the same now exists or may hereafter be amended, and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the State under Chapters 82.45 and 82.46 RCW as the same now exists or may hereafter be amended.

(2) Rate of Tax. The rate of tax imposed by this section pursuant to RCW 82.46.010 as the same now exists or may hereafter be amended, shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by subsection (1).

(3) Use of Proceeds. All proceeds from the tax imposed by this section shall be placed by the City Treasurer in a capital improvement fund and shall be used by the City solely for financing capital projects as defined by RCW 82.46.010(6) that are specified in a capital facilities plan element of a Comprehensive Plan and housing relocation assistance under RCW 59.18.440 and 59.18.450. (Ord. 115, 1995; Ord. 13 § 1, 1993)

3.12.020 Additional one quarter percent excise tax on real estate sales.

(1) Pursuant to RCW 82.46.035, there is imposed an additional excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW and occurring within the corporate limits of the City of Woodinville. The tax imposed under this section shall be collected from persons who are taxable by the State under Chapter 82.45 RCW and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the State under Chapter 82.45 RCW.

(2) Rate of Tax. The rate of tax imposed by this section pursuant to RCW 82.46.035 shall be 1/4 of one percent of the selling price of all real property upon which this tax is imposed by subsection (1).

(3) Use of Proceeds. Revenues generated from the tax imposed by this section shall be used solely for the financing of capital projects specified in a capital facilities plan element of the Comprehensive Plan approved by the City Council. (Ord. 13 § 2, 1993)

3.12.030 County to collect payment.

The County Treasurer shall collect the tax imposed by this chapter. The County Treasurer shall place one percent of the proceeds of the taxes imposed and collected by this chapter in the County current expense fund to defray costs of collection. The remaining proceeds from City taxes imposed by this chapter shall be distributed to the City monthly. (Ord. 13 § 3, 1993)

3.12.040 Tax is obligation of seller.

The taxes imposed by this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 13 § 4, 1993)

3.12.050 Tax lien on real property.

The taxes imposed by this chapter and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 13 § 5, 1993)

3.12.060 Duties of County Treasurer.

The taxes imposed by this chapter shall be paid to and collected by the treasurer of the County where the real property which was sold is located. The County Treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the County Treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in this chapter and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the County Auditor or Recorder for filing or recording until the tax is paid and the stamp affixed thereto. In case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the County Treasurer. (Ord. 13 § 6, 1993)

3.12.070 Payment due.

The tax imposed by this chapter shall become due and payable immediately at the time of the sale, and if not so paid within 30 days thereafter, shall bear interest at the maximum rate permitted by law from the time of sale until the date of payment. (Ord. 13 § 7, 1993)

3.12.080 Refunds.

If, upon written application by taxpayer to the County Treasurer for a refund, it appears that tax has be paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the County Treasurer to the taxpayer; provided, however, no refund shall be made unless the State has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the City. (Ord. 13 § 8, 1993)

3.12.090 Creation of capital improvement fund.

There is hereby created a special fund to be known as the “Capital Improvement Fund” into which shall be deposited all proceeds of the tax imposed by WMC 3.12.010 and distributed to the City. (Ord. 13 § 9, 1993)

3.12.100 Creation of special capital improvement fund.

There is hereby created a special fund to be known as the “Special Capital Improvement Fund,” into which shall be deposited all proceeds

of the tax imposed by WMC 3.12.020. (Ord. 13 § 10, 1993)

3.12.110 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 13 § 11, 1993)

Chapter 3.15
LEASEHOLD EXCISE TAX

Sections:

3.15.010 Leasehold excise tax imposed.

3.15.020 Contract authorized.

3.15.030 Penalty.

3.15.010 Leasehold excise tax imposed.

Pursuant to RCW 82.29A.040, as the same now exists or may hereafter be amended, the City hereby imposes a leasehold excise tax as authorized by Chapter 82.29A RCW, as the same now exists or may hereafter be amended. Said tax shall be equal to four percent of taxable rent. (Ord. 14 § 1, 1993)

3.15.020 Contract authorized.

Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the City Manager is authorized to enter into a contract prior to the effective date of this chapter with the Department of Revenue for the administration and collection of said tax. (Ord. 14 § 2, 1993)

3.15.030 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 14 § 4, 1993)

Chapter 3.17
LODGING EXCISE TAX

Sections:

3.17.010 Imposition of tax.

3.17.020 Exceptions.

3.17.030 Independent operation.

3.17.040 Definitions.

3.17.050 Lodging tax fund.

3.17.060 Administration.

3.17.070 Adoption of rules.

3.17.080 Violator deemed principal.

3.17.090 Penalty.

3.17.100 Annual report.

3.17.010 Imposition of tax.

There is hereby levied a lodging excise tax of one percent, collection of which shall begin as soon as possible pursuant to State Department of Revenue requirements, but not later than June 1, 2004, upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. (Ord. 364 § 1, 2004)

3.17.020 Exceptions.

(1) For the purposes of this chapter, it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

(2) The tax levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than 30 consecutive days under a shelter voucher program administered by a city, town, or county, or their respective agencies, and groups providing emergency food and shelter services. (Ord. 364 § 1, 2004)

3.17.030 Independent operation.

To the extent permissible under State law, the tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the City. (Ord. 364 § 1, 2004)

3.17.040 Definitions.

(1) The definitions in this section shall apply throughout this chapter unless the context clearly requires otherwise:

(a) “Tourism” means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.

(b) “Tourism promotion” means activities and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding marketing of special events and festivals designed to attract tourists.

(c) “Tourism-related facility” means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor, and used to support tourism, performing arts, or to accommodate tourist activities.

(d) “Tourist” means a person who travels from a place of residence to a different town, city, county, state or country, for purposes of business, pleasure, recreation, education, arts, heritage, or culture.

(2) The definitions of “selling price,” “seller,” “buyer,” and all other definitions applicable to this chapter shall be as defined in Chapters 67.28 and 82.08 RCW, and subsequent amendments thereto. (Ord. 364 § 1, 2004)

3.17.050 Lodging tax fund.

(1) Pursuant to Chapter 67.28 RCW, a special fund to be known as the lodging tax fund is hereby established and all taxes collected under this chapter shall be credited to this special fund.

(2) All revenue collected under this chapter shall be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or for other purposes as authorized in Chapter 67.28 RCW, or as it is hereafter amended. (Ord. 364 § 1, 2004)

3.17.060 Administration.

The State Department of Revenue is designated as the agent of the City for the purposes of collection of the lodging tax and for administrative procedures applicable thereto. All rules, regulations, and procedures adopted by the State Department of Revenue for the administration of the collection of lodging tax on behalf of the City are adopted by reference. (Ord. 364 § 1, 2004)

3.17.070 Adoption of rules.

The Director of Finance shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied such as concerning inspection of records; and a copy of the rules and regulations shall be on file and available for public review in the Director of Finance’s office. Failure or refusal to comply with any such rules and regulations is a violation of this chapter. (Ord. 364 § 1, 2004)

3.17.080 Violator deemed principal.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, or directly or indirectly counsels, encourages, commands, or otherwise induces another to commit such violation is a principal under the terms of this chapter and may be proceeded against as such. (Ord. 364 § 1, 2004)

3.17.090 Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be guilty of a serious crime, which is a gross misdemeanor. Each day of violation shall be considered a separate offense. (Ord. 364 § 1, 2004)

3.17.100 Annual report.

Pursuant to RCW 67.28.8001, or as otherwise provided by Chapter 67.28 RCW, the city shall submit a report to the State Department of Community, Trade, and Economic Development about the rate of lodging tax imposed and about revenue received and projects and activities funded with lodging tax revenue. (Ord. 364 § 1, 2004)

Chapter 3.18
REGISTRATION OF BONDS AND OBLIGATIONS

Sections:

3.18.010 Definitions.

3.18.020 Findings.

3.18.030 Adoption of registration system.

3.18.040 Statement of transfer restrictions.

3.18.050 Ratification of prior acts.

3.18.010 Definitions.

The following words shall have the following meanings when used in this chapter:

(1) “Bond” or “bonds” shall have the meaning defined in RCW 39.46.020(1), as the same may be from time to time amended.

(2) “City” shall mean the City of Woodinville, Washington.

(3) “Fiscal agencies” shall mean the duly appointed fiscal agencies of the State of Washington serving as such at any given time.

(4) “Obligation” or “obligations” shall have the meaning defined in RCW 39.46.020(3), as the same from time to time may be amended.

(5) “Registrar” shall mean the person, persons or entity designated by the City to register ownership of bonds or obligations under this chapter or under an ordinance of the City of authorizing the issuance of such bonds or obligations. (Ord. 19 § 1, 1993)

3.18.020 Findings.

The City Council of the City finds that it is in the City’s best interest to establish a system of registering the ownership of the City’s bonds and obligations in the manner permitted by law. (Ord. 19 § 2, 1993)

3.18.030 Adoption of registration system.

The City adopts the following system of registering the ownership of its bonds and obligations.

(1) Registration Requirement. All bonds and obligations offered to the public, having a maturity of more than one year, on which the interest is intended to be excluded from gross income for Federal income tax purposes, shall be registered as to both principal and interest as provided in this chapter.

(2) Method of Registration. The registration of all City bonds and obligations required to be registered shall be carried out either by:

(a) A book entry system of recording the ownership of the bond or obligation on the books of the registrar, whether or not a physical instrument is issued; or

(b) Recording the ownership of the bond or obligation and requiring as a condition of the transfer of ownership of any bond or obligation the surrender of the old bond or obligation and either the re-issuance of the old bond or obligation or the issuance of a new bond or obligation to the new owner.

No transfer of any bond or obligation subject to registration requirements shall be effective until the name of the new owner and the new owner’s mailing address, together with such other information deemed appropriate by the registrar, shall be recorded on the books of the registrar.

(3) Denominations. Except as may be provided otherwise by the ordinance authorizing their issuance, registered bonds or obligations may be issued and reissued in nay denomination up to the outstanding principal amount of the bonds or obligations of which they are a part. Such denominations may represent all or a part of a maturity or several maturities and on re-issuance may be in smaller amounts than the individual denominations for which they are reissued.

(4) Appointment of Registrar. Unless otherwise provided in the ordinance authorizing the issuance of registered bonds or obligations, the City Treasurer shall be the registrar for all registered interest-bearing warrants, installment contracts, interest-bearing leases and other registered bonds or obligations not usually subject to trading without a fixed maturity date or maturing one year or less after issuance and the fiscal agencies shall be the registrar for all other City bonds and obligations without a fixed maturity date or maturing more than one year after issuance.

(5) Duties of Registrar. The registrar shall sever as the City’s authenticating trustee, transfer agent, registrar and paying agent for all registered bonds and obligations for which he, she, or it serves as registrar and shall comply fully with all applicable Federal and State laws and regulations respecting the carrying out of those duties.

The rights, duties, responsibilities and compensation of the registrar shall be prescribed in each ordinance authorizing the issuance of the bonds or obligations, which rights, duties, responsibilities and compensation shall be embodied in a contract executed by the City Treasurer and the registrar, except that (a) when the fiscal agencies serve as registrar, the City adopts by reference the contract between the State Finance Committee of the State of Washington and the fiscal agencies in lieu of executing a separate contract and prescribing by

ordinance the rights, duties, obligations and compensation of the registrar, and (b) when the City Treasurer serves as registrar, a separate contract shall not be required.

In all cases when the registrar is not the fiscal agencies and the bonds or obligations are assignable, the ordinance authorizing the issuance of the registered bonds or obligations shall specify the terms and conditions of:

(a) Making payments of principal and interest;

(b) Printing any physical instruments, including the use of identifying numbers or other designation;

(c) Specifying record and payment dates;

(d) Determining denominations;

(e) Establishing the manner of communicating with the owners of the bonds or obligations;

(f) Establishing the methods of receipting for the physical instruments for payment of principal, the destruction of such instruments and the certification of such destruction;

(g) Registering or releasing security interests, if any; and

(h) Such other matters pertaining to the registration of the bonds or obligations authorized by such ordinance as the City may deem to be necessary or appropriate. (Ord. 19 § 3, 1993)

3.18.040 Statement of transfer restrictions.

Any physical instrument issued or executed by the City subject to registration under this chapter shall state on its face that the principal of and interest on the bonds or obligations shall be paid only to the owner thereof registered as such on the books of the registrar as of the record date defined in the instrument and to no other person, and that such instrument, either principal or interest, may not be assigned except on the books of the registrar. (Ord. 19 § 4, 1993)

3.18.050 Ratification of prior acts.

All acts of officers and employees of the City performed prior to the effective date of this chapter and consistent with the terms thereof are hereby ratified and confirmed. (Ord. 19 § 5, 1993)

Chapter 3.21
INVESTMENT OF EXCESS FUNDS

Sections:

3.21.010 Authority delegated.

3.21.020 Investments specified.

3.21.030 Interest revolving fund created.

3.21.040 Funds available for investment.

3.21.010 Authority delegated.

Pursuant to RCW 35.39.032, the City Manager and the City Clerk/Treasurer, acting in committee, shall have the authority to make investments of inactive or surplus funds without the consent of the City Council for each investment. (Ord. 28 § 1, 1993)

3.21.020 Investments specified.

The authority to invest inactive and surplus funds is limited to:

(1) United States bonds;

(2) United States certificates of indebtedness;

(3) Bonds or warrants of the State of Washington;

(4) General obligation or utility revenue bonds or warrants of the City of Woodinville or of any other city or town in the State;

(5) Bonds or warrants of a local improvement district of the City of Woodinville which are within the protection of the local improvement guarantee fund law; and

(6) Other investments as are authorized by law for any other taxing district. (Ord. 28 § 2, 1993)

3.21.030 Interest revolving fund created.

There is created an account to be known as the interest fund account into which shall be deposited all interest income and other earnings from the investment of excess or inactive funds of the City not otherwise invested for the specific benefit of any particular fund. The monies in the interest revolving fund shall be used solely for the benefit of the current expense fund. (Ord. 28 § 3, 1993)

3.21.040 Funds available for investment.

(1) Monies available for investment may be invested in a common investment fund. All interest earned from the common investment fund shall be deposited in the interest revolving fund. After first providing for all costs and expenses incurred in the administration of the common investment fund, the City Manager may annually distribute from the interest revolving fund, the interest earned attributable to each fund participating in the common investment fund.

(2) In determining the amount of earnings allocated to each participating fund, the City Manager may take into consideration the annual average balance (calculated upon monthly balances of each participating fund, the minimum fund balance required to meet the ongoing operations and expenses of said fund, or, in the alternative, the amount designated by the appropriate department head as available on a monthly or annual basis for investment.

(3) After such distribution of interest earnings is made, all interest earnings remaining in the interest revolving fund shall be deemed to be interest earnings on treasurer’s excess cash or excess funds in the current expense fund and shall be for the benefit of the current expense fund; provided, however, nothing in this chapter shall prevent the City Council, in adopting the annual budget, from allocating all such earnings or interest income for the benefit of the current expense fund; provided further, that all earnings from the sale of general obligation bonds or revenue bonds were similar instruments of indebtedness shall be invested or used in such manner as the initiating ordinances resolutions or bond covenants may prescribe. (Ord. 28 § 4, 1993)

Chapter 3.22
ADVANCE TRAVEL EXPENSE FUND

Sections:

3.22.010 Created – Purpose.

3.22.020 Custodian – Allocation of monies.

3.22.030 Requests for advances – Form.

3.22.040 Repayment or itemization of expenses.

3.22.050 City right to impose lien, withhold payments.

3.22.060 Uses specified.

3.22.010 Created – Purpose.

Pursuant to RCW 42.24.120 et seq., and in order to provide reasonable allowances in advance of expenditure for expenses to be incurred by elected or appointed officials and employees of the City for necessary official travel, there is established a revolving fund, to be known as the advance travel expense fund. Such fund shall be used solely for the purpose of making advance payments of travel expenses. Such advances shall be made under the provisions of RCW 42.24.120 et seq., this chapter, and under the rules and regulations prescribed by the State Auditor. (Ord. 269 § 2, 2000)

3.22.020 Custodian – Allocation of monies.

The custodian of this fund shall be the Finance Director, or his designee, and the fund shall be established by transfer from current funds in the amount of $2,000, which shall be deposited in a special checking account in a local bank in the name of the City and entitled “Advance Travel Expense Account – Finance Director (Name of Person Holding Office), Custodian.” The fund shall be replenished by warrants from time to time in such amounts as determined by the Finance Director. Advances for travel expenses shall be made by the issuance of checks drawn on such account payable to the applicant. A check register shall be maintained in which all transactions of the fund will be recorded. (Ord. 329 § 1, 2002; Ord. 269 § 3, 2000)

3.22.030 Requests for advances – Form.

Requests for advances shall be reasonable estimates of the travel expense requirements of the applicant and shall include the following information: date of request, name of applicant, destination, purpose of travel, anticipated departure and return dates, amount requested, signature of applicant, official approval of trip by department head, check number, amount and date (to be provided by the Finance Director when advance is made).

Approved requests will be retained in the files of the Finance Director to support such advances until final settlement is made and claim for reimbursement has been submitted. (Ord. 269 § 4, 2000)

3.22.040 Repayment or itemization of expenses.

On or before the fifteenth day following the close of the authorized travel period for which expenses have been advanced to any officer or employee, such officer or employee shall submit to the appropriate official a fully itemized travel expense voucher for all reimbursable items legally expended, accompanied by the unexpended portion of such advance, if any. Any advance made for this purpose or any portion thereof, not repaid or accounted for in the time and manner specified in this chapter, shall bear interest at the rate of 10 percent per year from the date of default until paid. (Ord. 269 § 5, 2000)

3.22.050 City right to impose lien, withhold payments.

To protect the City from any losses on account of advances made as provided in this chapter, the City shall have a prior lien against and a right to withhold any and all funds payable or to become payable by the City to an officer or employee to whom such an advance has been given up to the amount of such advance and interest at the rate of 10 percent per year, until such time as repayment or justification has been made. No advance of any kind shall be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. (Ord. 269 § 6, 2000)

3.22.060 Uses specified.

Any advance made under the authority of this chapter shall be considered as having been made to the officer or employee, to be expended by him or her as an agent of the City for the City’s purposes only, and specifically to defray necessary costs while performing his or her official duties. No such advance shall be considered as a personal loan to such officer or employee and any expenditure thereof, other than for official business purposes, shall be considered a misappropriation of public funds. (Ord. 269 § 7, 2000)

Chapter 3.23
CONFIDENTIAL FUND

Sections:

3.23.010 Fund created.

3.23.020 Sources of funds.

3.23.030 Expenditures.

3.23.040 Unexpended funds.

3.23.010 Fund created.

There is created and established an account in the general fund to be designated the confidential fund. (Ord. 330 § 1, 2002)

3.23.020 Sources of funds.

The confidential fund shall include all monies and proceeds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and other state and federal laws pertaining to drug enforcement. (Ord. 330 § 2, 2002)

3.23.030 Expenditures.

This fund has been established for the purpose of using the net proceeds retained by the seizing agency exclusively for the expansion and improvement of controlled substances related law enforcement activity. (Ord. 330 § 3, 2002)

3.23.040 Unexpended funds.

Any unexpended funds remaining in the confidential fund at the end of any budget year shall be carried forward from year to year until expended for the purposes set forth in WMC 3.23.030. (Ord. 330 § 4, 2002)

Chapter 3.24
PETTY CASH FUND

Sections:

3.24.010 Established.

3.24.020 Promulgation of administrative regulations – Conformance with State Auditor’s Office requirements.

3.24.030 Expenditures and deposits.

3.24.010 Established.

The Director of Finance is authorized to establish a petty cash fund not to exceed $3,000, composed of two categories of cash, as follows:

(1) Petty cash – such amount as the Director of Finance determines necessary for the making of minor authorized disbursements and the making of change, but not to exceed $1,000; and

(2) Advanced travel – such amount as the Director of Finance determines necessary for the making of minor authorized disbursements, but not to exceed $2,000. (Ord. 440 § 1, 2007; Ord. 57 § 1, 1993)

3.24.020 Promulgation of administrative regulations – Conformance with State Auditor’s Office requirements.

The Director of Finance is hereby authorized and directed to establish written regulations for the operation of the petty cash fund in order to ensure the efficient administration thereof, including but not limited to provisions governing the appropriate replenishment of said fund as reasonably necessitated from time to time. Such regulations shall conform to the petty cash requirements and advance travel requirements of the State Auditor’s Office as set forth in BAR System Manual and applicable sections of the Revised Code of Washington. (Ord. 440 § 2, 2007; Ord. 57 § 1, 1993)

3.24.030 Expenditures and deposits.

Any expenditures from and deposits into the City petty cash fund prior to the effective date of the ordinance codified in this chapter are hereby ratified and confirmed. (Ord. 57 § 1, 1993)

Chapter 3.27
UNEMPLOYMENT INSURANCE
BENEFIT ACCOUNT

Sections:

3.27.010 Created – Purpose – Deposits.

3.27.020 Expenditures.

3.27.030 Administration.

3.27.010 Created – Purpose – Deposits.

There is created a new account entitled unemployment insurance benefit account which shall be utilized for the reimbursement of unemployment benefits paid by the Employment Security Department of the State and chargeable to the City. Deposits shall be made to such account from City operating funds on a monthly basis or other intervals as determined by the City Council. (Ord. 41 § 1, 1993)

3.27.020 Expenditures.

Expenditures from such account shall be made from time to time as required to reimburse the Employment Security Department of the State for unemployment benefits paid by them and chargeable to the City. (Ord. 41 § 1, 1993)

3.27.030 Administration.

The City Clerk/Treasurer is authorized and directed to establish and administer such account and to make such temporary investments of account proceeds in any manner authorized by law. (Ord. 41 § 1, 1993)

Chapter 3.30
DEBT COLLECTION

Sections:

3.30.010 Collection costs recoverable.

3.30.020 Requirement for debt assignment.

3.30.010 Collection costs recoverable.

In all instances where the City assigns to a collection agency for a collection of any debt owed to the City, including but not limited to past due utility charges, fines, assessments, and permit and license fees and charges, the costs involved in the collection of the debt through use of the collection agency are costs that shall be added to and included in the debt to be paid by the debtor. (Ord. 188 § 1, 1997)

3.30.020 Requirement for debt assignment.

No debt may be assigned to a collection agency unless:

(1) There has been an attempt to advise the debtor (a) of the existence of the debt, and (b) that the debt may be assigned to a collection agency for collection if the debt is not paid; and

(2) At least 30 days have elapsed from the time notice was attempted. (Ord. 188 § 1, 1997)

Chapter 3.33
UTILITIES TAX*

Sections:

3.33.010 Purpose and effect.

3.33.020 Definitions.

3.33.030 License required.

3.33.040 Utility occupations subject – Rate.

3.33.050 Return required – Due dates and payment.

3.33.060 Payment procedure.

3.33.070 More than one business.

3.33.080 Exceptions and deductions.

3.33.090 Allocation of income – Cellular telephone service.

3.33.100 Rate change.

3.33.110 Records required – Audit authorized.

3.33.120 Sale of business.

3.33.130 Not exclusive.

3.33.140 Reserves into fund.

3.33.150 Penalty for late payment interest.

3.33.160 Underpayment of tax.

3.33.170 Overpayment of tax.

3.33.180 Debt to City – When unpaid.

3.33.190 Rules and regulations.

3.33.200 Appeals.

3.33.210 Violation – Unlawful acts.

3.33.220 Repealed.

* Ordinance No. 200 adds this chapter as Chapter 3.30. It has been editorially renumbered to prevent duplication.

3.33.010 Purpose and effect.

The provisions of this chapter shall be deemed to be an exercise of the power of the City to license for revenue pursuant to the laws of the State of Washington. (Ord. 200 § 1, 1998)

3.33.020 Definitions.

Unless the context clearly indicates otherwise, the words, phrases and terms used in this chapter shall have the following meanings:

(1) “Cellular telephone service” means a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service.

(2) “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made.

(3) “Gross income” means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not) by reason of investment of capital in the business engaged in (including rentals, royalties, receipts, or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages or other evidence of indebtedness, or stocks and the like) and without any deduction on account of the cost of the property sold, cost of materials used, labor costs, interest or discount paid, or any expenses whatsoever, and without any deduction on account of losses. Further deductions and exceptions from gross income upon which the fee or tax described in this chapter is computed are set forth in WMC 3.33.080.

(4) “Person” means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, corporation, joint venture, club, company, joint stock company, business trust, public utility districts, municipal corporation or department thereof, public or private utilities, and all other associations, whether acting by themselves or by servants, agents or employees.

(5) “Tax year or taxable year” means the year commencing January 1st and ending on December 31st of such year, or in lieu thereof the taxpayer’s fiscal year when permission is obtained from the City Clerk to use the same as the tax period.

(6) “Taxpayer” means any person liable for the license fee or tax imposed by this chapter.

(7) “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or providing telephonic, video, data or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. Telephone business includes the provision of transmission to and from the site or an internet provider via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. It also includes cooperative or farmer line telephone companies or associations operating an exchange. Telephone business does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio and television stations, nor the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in-connection, provided at the site of the internet service provider. (Ord. 200 § 1, 1998)

3.33.030 License required.

On and after April 1, 1998, no person shall engage in any business, occupation or activity in the City for which a tax is imposed by WMC 3.33.040 without first having obtained and being the holder of a valid license to do so, to be known as a “utility occupation license.” The City shall be exempt from such license requirement. The annual license fee for such license shall be $20.00. Each such person shall promptly apply to the City Clerk for such license upon such forms as the Clerk shall prepare and provide, giving such information as the Clerk shall deem reasonably necessary to enable the Clerk to administer and enforce this chapter; and upon acceptance of such application by the Clerk, the Clerk shall thereupon issue such license to the applicant. Such utility occupation license shall be personal and nontransferable and shall be valid as long as the licensee shall continue in the business and shall comply with this chapter. (Ord. 200 § 1, 1998)

3.33.040 Utility occupations subject – Rate.

From and after April 1, 1998, there is levied upon, and there shall be collected from, every person engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the City a tax for the privilege of so doing business as defined as follows:

(1) Electric Light and Power. By authority of RCW 35.21.870, a fee or tax is levied upon all persons engaged in or carrying on the business of furnishing electric light and power within the City, in an amount equal to two percent of the total gross income from such business in the City during the current calendar year for which a license is required.

(2) Natural or Manufactured Gas and Service. By authority of RCW 35.21.870, a fee or tax is levied upon all persons engaged in or carrying on the business of transmitting, distributing, selling and furnishing natural and/or manufactured gas within the City, in an amount equal to two percent of the total gross income from such business in the City during the calendar year for which a license is required.

(3) Telephone Business. By authority of RCW 35.21.870, a fee or tax is levied upon all persons engaged in or carrying on any telephone business within the City, in an amount equal to four percent of the total gross income of such business in the City during the current calendar year for which a license is required, including revenues from intrastate long distance toll service.

(4) Garbage Collection. A fee or tax is levied upon all persons engaged in or carrying on the business of solid waste collection, transportation, and/or disposal within the City, in an amount equal to four percent of the total gross income from such business in the City during the calendar year for which a license is required. (Ord. 200 § 1, 1998)

3.33.050 Return required – Due dates and payment.

The tax imposed by this chapter, except the annual license fee required to accompany the application for the utility occupation license and renewal, shall be due and payable in monthly installments. The remittance shall be made as hereinafter provided and shall be accompanied by a return on a form to be provided and prescribed by the City Clerk. The return and remittance shall be in the City Clerk’s office by 5:00 p.m. Pacific time, on or before the last day of each month succeeding the end of the month in which the tax accrued. The taxpayer shall be required to swear or affirm in writing on the return that the information therein given is full and true and that the taxpayer knows it to be so. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of $15.00 for any monthly period, an annual return may be made upon written request and subject to the approval of the City Clerk. The Finance Director may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.

Whenever a taxpayer commences to engage in business during any monthly period, his or her first return and tax shall be based upon and cover the portion of the month during which he or she engaged in business. (Ord. 200 § 1, 1998)

3.33.060 Payment procedure.

The tax shall be paid at the time the tax return is filed with the City Clerk to the Finance Director by bank draft, certified check, cashier’s check, personal check or money order or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the check or draft is honored in the usual course of business; nor shall the acceptance of any sum by the Finance Director be an acquittance or discharge of the tax due unless the amount of payment is in full and is the actual amount due. (Ord. 200 § 1, 1998)

3.33.070 More than one business.

Any person engaged in, or carrying on more than, one such business or occupation subject to the tax hereunder shall pay the tax so imposed separately for each of the same. (Ord. 200 § 1, 1998)

3.33.080 Exceptions and deductions.

(1) There shall be excepted and deducted from the total gross income upon which the license fee or tax is computed the following:

(a) That portion of the gross income derived from charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services.

(b) Charges by a taxpayer engaging in a telephone business or to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the purpose of resale.

(c) Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer.

(d) There shall be excepted and deducted from the total gross income upon which the tax is computed all cash discounts allowed and actually granted to customers of the taxpayer during the tax year.

(e) Amounts derived from transactions in interstate or foreign commerce, or any business which the City is prohibited from taxing under the Constitutions of the United States or the State of Washington.

(2) There shall be excepted and deducted from the total gross income upon which the tax is computed all bad debts for services incurred, rendered or charged for during the tax year. Debts shall be deemed bad and uncollectible when they have been written off the books of the taxpayer. In the event debts are subsequently collected, the income shall be reported in the return for the quarter in which the debts are collected and at the rate prevailing in the tax year when collected.

(3) Nothing in this chapter shall be construed as requiring a license, or the payment of a license fee or tax, or the doing of any act, which would constitute an unlawful burden or interference in violation of the Constitution or laws of the United States or which would not be consistent with the Constitution or laws of the State of Washington. (Ord. 200 § 1, 1998)

3.33.090 Allocation of income – Cellular telephone service.

(1) Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer’s principal service address during the period for which the tax applies.

(2) Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.

(3) Roaming Phones. When the service is provided while a subscriber is roaming outside the subscriber’s normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.

(4) Dispute Resolution. If there is a dispute between or among the City and one or more other cities, as to the service address of a customer who is receiving cellular telephone services and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the City and the other City or cities by submitting the issue for settlement to the Association of Washington Cities (AWC). Once the taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes on the disputed revenues so long as it changes its billing records for future revenues to comport with the settlement facilitated by AWC. (Ord. 200 § 1, 1998)

3.33.100 Rate change.

No change in the rate of tax upon persons engaging in providing cellular telephone service shall apply to business activities occurring before the effective date of the change and, except for a change in the tax rate authorized by RCW 35.21.870, no change in the rate of the tax may take effect sooner than 60 days following the enactment of the ordinance establishing the change. The City shall send to each cellular telephone service company, at the address on its license, a copy of any ordinance changing the rate of tax upon cellular telephone service promptly upon its enactment. (Ord. 200 § 1, 1998)

3.33.110 Records required – Audit authorized.

It shall be the duty of each taxpayer taxed upon his/her or its gross income to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of his/her or its gross income, which account shall be open at all reasonable times to the inspection of the City Clerk, or the Clerk’s duly authorized agent, for verification of the tax returns or for the fixing of the tax of a taxpayers who fails to make such returns. (Ord. 200 § 1, 1998)

3.33.120 Sale of business.

Upon the sale or transfer during a quarterly period of a business or account of which a tax is required under this chapter, the purchaser or transferee shall, if the tax has not been paid in full for the quarterly period, be responsible for the payment of the tax for that portion of the quarterly period during which he or it carries on such business. (Ord. 200 § 1, 1998)

3.33.130 Not exclusive.

The license fee or tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the City. (Ord. 200 § 1, 1998)

3.33.140 Reserves into fund.

All monies received by the City pursuant to the tax imposed by WMC 3.33.040 shall be placed into the utility tax fund and shall only be spent on street improvement projects identified in the City’s Capital Improvement Program, subject to one or more of the following criteria: congestion relief, safety improvements, to leverage substantial grant or development contributions, or to fully fund or accelerate project(s) in the City’s adopted Capital Improvement Program. (Ord. 401 § 1, 2005; Ord. 284 § 1, 2001; Ord. 200 § 1, 1998)

3.33.150 Penalty for late payment interest.

For each payment due, if such payment is not made by the due date and time thereof, there shall be added penalties and interest as follows:

(1) For each month or portion thereof that the payment is overdue, a penalty of five percent of the tax due shall be imposed; provided, that the total penalty imposed shall not exceed a total of 25 percent.

(2) In addition to the penalties imposed, interest on the amount due shall accrue at the rate of eight percent per annum from the date of the delinquency.

The Finance Director is authorized to waive all or any portion of the penalties and interest provided herein in the event that the Director determines that late payment was the result of excusable neglect or extreme hardship. (Ord. 200 § 1, 1998)

3.33.160 Underpayment of tax.

If upon examination of any returns or from other information obtained by the Finance Director it appears that a tax or penalty has been paid less than that properly due, the Finance Director shall assess against the taxpayer such additional amount found to be due and shall add thereto interest at the rate of one percent for each 30 days or portion thereof, compounded monthly, from the respective due dates of such additional amount until date of such assessment. The Finance Director shall notify the taxpayer by mail of the additional amount and the same shall become due and shall be paid within 10 days from the date of notice, or within such further time as the Finance Director may provide. If payment is not received by the Finance Director by the due date specified in the notice, the Finance Director shall add a penalty of 10 percent of the amount of the additional tax found due. If the Finance Director finds that all or any part of the deficiency resulted from an intent to evade the tax payable hereunder, a further penalty of 50 percent of the additional tax found to be due shall be added.

No assessment or correction of assessment for additional taxes due may be made by the Finance Director more than three years after the close of the tax year, except (1) against a taxpayer who has not registered as required by this chapter, (2) upon a showing of fraud or misrepresentation of a material fact by the taxpayer, or (3) where a taxpayer has executed a written waiver of such limitation. (Ord. 200 § 1, 1998)

3.33.170 Overpayment of tax.

If, upon application by a taxpayer for a refund or for an audit of his/her records, or upon an examination of the returns or records of any taxpayer, it is determined by the Finance Director that within three years immediately preceding the receipt by the Finance Director of the application by the taxpayer for a refund or for an audit, or, in the absence of such an application, within the three years immediately preceding the commencement by the Finance Director of such examination, a tax has been paid in excess of that properly due, the excess amount paid within such period of three years shall be credited to the taxpayer’s account or shall be refunded to the taxpayer, at his/her option. No refund or credit shall be allowed with respect to any payment made to the Finance Director more than three years before the date of such application or examination. Where a refund or credit may not be made because of the lapse of said three-year period, the amount of the refund or credit which would otherwise be allowable for the portion of the statutory assessment period preceding the three-year period may be offset against the amount of any tax deficiency which may be determined by the Finance Director for such preceding period. Interest upon any such refund or credit shall be allowed by the Director at the rate of three percent per annum. (Ord. 200 § 1, 1998)

3.33.180 Debt to City – When unpaid.

Any license fee or tax due and unpaid under this chapter, and all penalties and interest thereon, shall constitute a debt to the City and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. (Ord. 200 § 1, 1998)

3.33.190 Rules and regulations.

The City Clerk shall have the power and authority from time to time to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions thereof, and it is unlawful for any person to violate or fail to comply with any such rule or regulation. (Ord. 200 § 1, 1998)

3.33.200 Appeals.

(1) Any taxpayer aggrieved by the amount of the fee or tax determined by the City Clerk to be due under the provisions of this chapter may, upon full payment of the amount assessed, appeal such determination to the City Hearing Examiner.

(2) The appeal shall be in writing and shall contain the following:

(a) The name and address of the taxpayer;

(b) A statement identifying the determination of the Clerk from which the appeal is taken;

(c) A statement setting forth the grounds upon which the appeal is taken, and identifying the specific errors the Clerk is alleged to have made in making his or her determination;

(d) A statement identifying the requested relief from the determination being appealed.

(3) The appeal must be filed with the Clerk within 10 days from the date the taxpayer was mailed notice of the Clerk’s decision.

(4) The Hearing Examiner shall conduct an appeal hearing, at which the appellant taxpayer and the Clerk shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal. The Hearing Examiner shall establish rules for such hearings consistent with the provisions of this section, including rules relating to the issuance and reconsideration of decisions.

(5) The appellant taxpayer shall have the burden of proving by the preponderance of the evidence that the determination of the Clerk is erroneous.

(6) Appeal proceedings before the Hearing Examiner shall be tape recorded and all exhibits admitted by the Examiner shall be made part of the record.

(7) Following the hearing, the Hearing Examiner shall render a decision on the appeal and shall enter written findings and conclusions in support thereof. A copy of the findings, conclusions, and decision shall be mailed to the appellant taxpayer and the Clerk. The decision shall state the correct amount of the tax owing as determined by the Hearing Examiner.

(8) The decision of the Hearing Examiner shall be final and conclusive unless the same is appealed to the City Council. Any such appeal must be filed with the Clerk within 10 working days of the decision appealed from or any final decision on reconsideration thereof. Any such appeal shall be based solely on the record of the appeal hearing conducted by the Hearing Examiner.

(9) Any and all actions seeking judicial review of a City Council decision under this section must be filed in the King County Superior Court within 10 calendar days following the date of the decision. Any action not brought within this time limit is barred. (Ord. 200 § 1, 1998)

3.33.210 Violation – Unlawful acts.

It is unlawful, and shall be a violation of this chapter, for any person liable to tax hereunder to fail or refuse to secure the utility occupation license, to make the returns when required, or to pay the license fee or tax when due, or for any person to make any false or fraudulent application or return or any false statement or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in an attempt to evade payment of the fee or tax, or any part thereof, or for any person to fail to appear and/or testify in response to subpoena issued pursuant hereto, or to testify falsely upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this chapter. (Ord. 200 § 1, 1998)

3.33.220 Sunset.

Repealed by Ord. 250. (Ord. 200 § 1, 1998)

Chapter 3.36
PARK IMPACT FEES

Sections:

3.36.010 Purpose.

3.36.020 Authority.

3.36.030 Definitions.

3.36.040 Applicability.

3.36.050 Exemptions.

3.36.055 Affordable housing – Accessory housing exemption.

3.36.060 Service area.

3.36.070 Impact fee account funds established.

3.36.080 Use of funds.

3.36.090 Impact fee assessment and collection.

3.36.100 Impact fee adjustments, independent calculations.

3.36.110 Impact fee credits.

3.36.120 Impact fee refunds.

3.36.130 Appeals and payments under protest.

3.36.140 Council review of impact fees.

3.36.160 Impact fee calculations.

3.36.170 Schedule of fees.

3.36.010 Purpose.

This chapter is intended to:

(1) Assist in the implementation of the Comprehensive Plan for the City of Woodinville.

(2) Ensure that those public facilities and services necessary to support development shall be adequate to serve the development at the time the development is available for occupancy and use without decreasing current service levels below established minimum standards for the City.

(3) Establish standards and procedures so that new development pays a proportionate share of costs for new facilities and services and does not pay arbitrary or duplicative fees for the same impact. (Ord. 279 § 1, 2001)

3.36.020 Authority.

(1) This chapter is enacted pursuant to the Washington State Growth Management Act codified at Chapter 36.70A RCW and at RCW 82.02.050 to 82.02.100.

(2) The City has conducted studies documenting costs and demand for new facilities and services. These studies are included in the parks, recreation and open space plan, and are hereby incorporated into this chapter by reference as if set forth in full. The Comprehensive Plan and all of the related documents are incorporated into the chapter by reference. (Ord. 279 § 1, 2001)

3.36.030 Definitions.

(1) Dwelling Unit. See definition in WMC 21.06.180.

(2) “Encumber” means to transfer funds from the general park impact fee fund to an account created to fund, in whole or in part, a particular system improvement. Once funds have been encumbered they cannot be used to fund any other system improvement. Funds may only be encumbered by an action of the City Council.

(3) “Project improvements” means site improvements and facilities that are planned and designed to provide service for a particular development project and that are necessary for the use and convenience of the occupants or users of the project, and are not system improvements. No improvement or facility included in a capital facilities plan approved by the City Council shall be considered a project improvement.

(4) “System improvements” means park facilities that are included in the City’s six-year capital facilities plan and are designed to provide service to the community at large, in contrast to project improvements. (Ord. 279 § 1, 2001)

3.36.040 Applicability.

All persons receiving building permits for dwelling units within the City of Woodinville after March 24, 2001, shall be required to pay impact fees in an amount and manner set forth in this chapter. (Ord. 279 § 1, 2001)

3.36.050 Exemptions.

The following development activities are exempt from paying park impact fees because they do not have a measurable impact on the City’s park facilities, or because the City has chosen to exempt them pursuant to RCW 82.02.060(2).

(1) Existing Dwelling Unit. Any alteration, expansion, reconstruction, remodeling or replacement of existing single-family or multifamily dwelling units that does not result in the creation of additional dwelling units.

(2) Facilities for Long-Term Care. Any housing facility or long-term care facility exclusively providing any or all of the following services as defined in RCW 74.39A.009: “assisted living services,” “enhanced adult residential care,” or “nursing home”; provided, that this exemption ceases if the housing facility is later converted to permanent use as a single-family or multifamily residence not providing such services, in which case impact fees would be imposed at that point; and provided further, that where a housing facility provides a mixture of independent senior housing in combination with any of the above mentioned services, the exemption shall be limited to that portion of the facility providing such services, and the impact fee shall be appropriately calculated on a per dwelling unit basis for that portion of the facility not providing such services.

(3) Temporary Accommodation. Any dwelling unit licensed and operated as transient accommodations under Chapter 70.62 RCW and WAC 248-144-026(26), such as hotels, motels, condominiums and resorts; provided, that this exclusion ceases if the housing is later converted to permanent use as a single-family or multifamily residence not subject to such restrictions. (Ord. 279 § 1, 2001)

3.36.055 Affordable housing – Accessory housing exemption.

In addition to the exemptions in WMC 3.36.050, the following shall be exempt from the requirement to pay all impact fees:

(1) Any accessory dwelling unit as that term is defined in WMC 21.06.183.

(2) Low- or moderate-income housing projects developed or owned by public housing agencies or private nonprofit housing developers.

(3) Residential housing units dedicated for occupancy by low- or moderate-income households and whose rents or purchase price is affordable to low- or moderate-income persons under the regulations of the U.S. Department of Housing and Urban Development or its successor.

(4) Individual low- or moderate-income dwelling units (as defined in the current King County Comprehensive Housing Affordability Strategy (CHAS)) to be purchased by households with prices within their eligibility limits based on standard lending criteria.

(5) As a condition of receiving an exemption under this section, the owner shall execute and record in King County’s real property title records a City-drafted lien, covenant or other contractual provision against the property that provides that the proposed housing unit or development will continue to be used for low- or moderate-income housing and remain affordable to those households under the regulations of the U.S. Department of Housing and Urban Development. The term of this provision shall be 10 years for individual owners and 15 years for private and private nonprofit developers/builders. The lien, covenant, or other contractual provision shall run with the land and apply to subsequent owners and assigns. In the event that the housing unit(s) is no longer used for low- or moderate-income housing during the term of the provision, then the owner shall pay the amount of impact fees from which the housing unit(s) was exempted into the City’s account for paying low- and moderate-income impact fees.

(6) Any claim or request for an exemption under this section shall be made no later than the time of issuance of a building permit. Any claim not made when required by this section shall be deemed waived.

(7) The impact fees not collected from low- and moderate-income housing shall be paid from public funds from sources other than impact fees or interest on impact fees and budgeted for this purpose by the Woodinville City Council.

(8) If claims or requests for exemptions under this section exceed the funds the Woodinville City Council has budgeted for the payment of impact fees for low- and moderate-income housing and accessory housing, this section shall not apply to claims or requests for exemptions under this section made after the budgeted funds were committed or allocated until additional funds are budgeted. (Ord. 279 § 1, 2001)

3.36.060 Service area.

The service area established in this section assures a proportional benefit of public facilities to development applicants and establishes a nexus between those paying for the fees and those benefiting from the capital facilities. Because the City’s size allows its park and recreation facilities to provide a reasonable benefit to its entire population regardless of their location within the City, the service area for the park impact fee shall be the entire City of Woodinville. (Ord. 279 § 1, 2001)

3.36.070 Impact fee account funds established.

There is hereby created and established a special purpose park and recreation facilities impact fee fund (“the park impact fee fund”) to receive park impact fees. All park impact fees and any investment income generated by such fees shall be deposited into the park impact fee fund. Procedures for administration of the funds shall be established by the Finance Director. These funds shall be expended in accordance with the City’s normal budget procedures subject to the limitations set forth in WMC 3.36.080 and RCW 82.02.070. Annually, the City shall prepare a report on the impact fee account showing the source and amount of all monies collected, interest earned, and capital or system improvements that were financed in whole or in part by these impact fees. (Ord. 279 § 1, 2001)

3.36.080 Use of funds.

(1) Park impact fees shall be used for development of parks, open space, passive recreation parks, linear trail parks, and recreation facilities to serve new growth and development in Woodinville; provided, that such impact fees may only be spent on system improvements.

(2) Impact fees may be spent on the following items to the extent that they relate to a particular system improvement: facility planning, land acquisition, site improvements, necessary off-site improvements, facility construction, facility engineering and design work, facility permitting fees, facility financing, grant matching funds, applicable mitigation costs, capital equipment pertaining to public facilities, and any other expenses which can be capitalized and are consistent with the capital facilities plan.

(3) Impact fees may also be used to recoup park facility improvement costs previously incurred to the extent that new growth and development will be served by the previously acquired or constructed improvements or incurred costs.

(4) In the event that bonds or similar debt instruments are or have been issued for the construction of public facility or system improvements for which impact fees may be expended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities or improvements provided are consistent with the requirements of this chapter and are used to serve new development. The capital facilities plan should distinguish between facilities and funds needed to serve new development and those facilities and funds needed to correct existing deficiencies. (Ord. 279 § 1, 2001)

3.36.090 Impact fee assessment and collection.

(1) City staff shall determine the total impact fee owed at the time of building permit issuance based on the fee schedule in effect at the time of such issuance.

(2) Impact fee collection shall also occur at the time of building permit issuance. (Ord. 279 § 1, 2001)

3.36.100 Impact fee adjustments, independent calculations.

A fee payer may request an adjustment to the impact fees determined according to the fee schedule adopted by this chapter by preparing and submitting to the Parks and Recreation Department an independent fee calculation for the development activity for which a building permit is sought. The documentation submitted shall show the basis upon which the independent fee calculation was made.

(1) If the Department agrees with the independent fee calculation, a written agreement to accept such amount shall be transmitted to the fee payer who shall, in turn, present it to the Permit Center upon impact fee collection.

(2) If the Department does not agree with the independent fee calculation, the fee payer may appeal this decision to the Hearing Examiner through procedures outlined in WMC 2.30.060. (Ord. 279 § 1, 2001)

3.36.110 Impact fee credits.

(1) A developer shall be entitled to a credit against the park impact fee collected under the fee schedule adopted by this chapter in any of the following situations:

(a) Whenever a project is granted approval subject to a condition that the developer actually provide system improvements; or

(b) Whenever a developer has agreed, pursuant to the terms of a voluntary agreement with the City, to provide land for system improvements; or

(c) Whenever a developer has agreed to make system improvements to existing park facilities; or

(d) Whenever a developer has paid a park mitigation fee which is allocated toward providing system improvements.

(2) If, in any of the cases in subsection (1) of this section, the land dedicated, facility constructed, or fee paid is allocated partly toward system improvements and partly toward project improvements, the credit shall be limited to that portion allocated to system improvements.

(3) For the purposes of calculating the credit, the land value or costs of construction shall be determined as follows:

(a) The amount of credit for land dedicated shall be the higher of either the value of the land established in the parks, recreation, and open space plan, if such value is identified, or by an appraisal conducted by an independent professional appraiser chosen by the fee payer from a list of at least three such appraisers provided by the City. Either the fee payer or the City may request an appraisal, in which event the cost of the appraisal shall be borne by the requesting party. For the purposes of this section, the date of value shall be the date the land was dedicated to the City.

(b) The amount of credit for facilities constructed shall be based upon the actual cost of construction at the time of construction.

(4) In cases where a developer would be entitled to a credit under this section, but the amount of the credit has yet to be determined on a per dwelling unit basis, the City shall take the total credit amount available to the entire plat or project, calculated by applying subsections (1) through (3) of this section, and divide that amount by the number of dwelling units planned for that plat or project. The impact fee and credit may then be calculated and collected on a per dwelling unit basis as building permits are issued. Where building permits for some, but not all, of the dwelling units within a plat or project have already been obtained at the time the ordinance codified in this chapter becomes effective, the credit for the unpermitted dwelling units will be calculated to arrive at a per dwelling unit amount in the same manner. For example, if a plat is planned for 20 dwelling units, and building permits have only been issued for 10 of those units, the per dwelling unit credit for the remaining 10 units will equal the total credit amount divided by 20.

(5) The fee payer shall be entitled to such credit against the impact fee regardless of whether the system improvement was provided before or after March 24, 2001.

(6) Determinations made pursuant to this section may be appealed to the Examiner under WMC 2.30.060.

(7) A credit must be requested within 30 days of building permit issuance or it is deemed waived.

(8) No refund will be allowed in the event that the impact fee credit exceeds the amount of the impact fee itself. (Ord. 279 § 1, 2001)

3.36.120 Impact fee refunds.

(1) The current owner of property on which impact fees have been paid may receive a refund of such fees if the impact fees have not been expended or encumbered within six years of their receipt by the City. In determining whether impact fees have been expended or encumbered, impact fees shall be considered expended or encumbered on a first in, first out basis.

(2) The City shall provide for the refund of fees according to the requirements of this section and RCW 82.02.080.

(a) The City shall notify potential claimants of the refund availability by first-class mail deposited with the United States Postal Service addressed to the owner of the property as shown in the King County tax records.

(b) An owner’s request for a refund must be submitted to the City Finance Director in writing within one year of the date the right to claim the refund arises or the date that notice is given, whichever date is later.

(3) Any impact fees that are not expended or encumbered within six years of their receipt by the City, and for which no application for a refund has been made within this one-year period, shall be retained by the City and expended consistent with the provisions of this chapter.

(4) Refunds of impact fees shall include any interest earned on the impact fees.

(5) Should the City seek to terminate any or all impact fee requirements, all unexpended or unencumbered funds, including interest earned, shall be refunded to the current owner of the property for which an impact fee was paid. Upon the finding that any or all fee requirements are to be terminated, the City shall place notice of such termination and the availability of refunds in a newspaper of general circulation at least two times and shall notify all potential claimants by first-class mail addressed to the owner of the property as shown in the King County tax records. All funds available for refund shall be retained for a period of one year. At the end of one year, any remaining funds shall be retained by the City, but must be expended for the original purposes, consistent with the provisions of this section. The notice requirement set forth above shall not apply if there are no unexpended or unencumbered balances within the account or accounts being terminated.

(6) A developer may request and shall receive a refund, including interest earned on the impact fees, when:

(a) The developer does not proceed to finalize the development activity as required by statute or City code or the Uniform Building Code; and

(b) The City has not expended or encumbered the impact fees prior to the application for a refund. In the event that the City has expended or encumbered the fees in good faith, no refund shall be forthcoming. However, if within a period of three years, the same or subsequent owner of the property proceeds with the same or substantially similar development activity, the owner shall be eligible for a credit against any then-existing park impact fee requirement. The owner must petition the City in writing and provide receipts of impact fees paid by the owner for a development of the same or substantially similar nature on the same property or some portion thereof. The City shall determine whether to grant a credit and such determinations may be appealed by following the procedures set forth in this chapter.

(7) The amount to be refunded shall include the interest earned by this portion of the account from the date that is was deposited into the impact fee fund. (Ord. 279 § 1, 2001)

3.36.130 Appeals and payments under protest.

(1) An appeal of the initial decision of the City with regard to the imposition of an impact fee or the amount of any impact fees, impact fee credit, or impact fee refund may be taken before the Hearing Examiner pursuant to WMC 2.30.060. The right to such an administrative appeal is triggered by the City’s issuance or denial of a building permit.

(2) Any applicant may pay the impact fees imposed by this chapter under protest in order to obtain a building permit. (Ord. 279 § 1, 2001)

3.36.140 Council review of impact fees.

The impact fee schedule adopted by this chapter shall be reviewed by the City Council, as it deems necessary and appropriate in conjunction with the annual update of the capital facilities plan element of the City’s Comprehensive Plan. (Ord. 279 § 1, 2001)

3.36.160 Impact fee calculations.

(1) The park impact fee shall be calculated using the same schedule for all dwelling units regardless of type.

(2) The park impact fee schedule shown in this chapter has been calculated using the formula shown in Attachment A at the end of this chapter.

(3) The fee schedule based on this formula is the City’s determination of the appropriate share of system improvement costs to be paid by new growth and development. (Ord. 399 § 3, 2005; Ord. 279 § 1, 2001)

3.36.170 Schedule of fees.

A park impact fee shall be assessed against all new residential development in the amount of $3,175 per dwelling unit. (Ord. 399 § 2, 2005; Ord. 279 § 1, 2001)

Attachment A

The Woodinville park impact fee shall be calculated according to the following formula:

(TV ÷ DU) × AI = Impact Fee

      (rounded to the nearest dollar)

Where:

TV represents the total value of park land within the City; and

DU represents the total number of dwelling units within the City; and

AI is a percentage that represents the actual investment in TV made by existing Woodinville residents once grant funding and other external sources of capital funding for parking facilities have been subtracted.

Currently, the figures are as follows:

TV = $14,893,954

DU = 3,890

AI = 83.03%

So the impact fee is derived as follows:

$14,893,954 ÷ 3,890 × 83.03% = $3,175

Chapter 3.39
TRANSPORTATION IMPACT FEES

Sections:

3.39.010 Purpose.

3.39.020 Authority.

3.39.030 Definitions.

3.39.040 Applicability.

3.39.050 Exemptions.

3.39.055 Affordable housing/accessory housing exemption.

3.39.060 Service area.

3.39.070 Transportation impact fee fund established.

3.39.080 Use of funds.

3.39.090 Impact fee determination and collection.

3.39.100 Impact fee adjustments, independent calculations.

3.39.110 Impact fee credits.

3.39.120 Impact fee refunds.

3.39.130 Appeals and payments under protest.

3.39.140 Council review of impact fees.

3.39.160 Impact fee calculations.

3.39.170 Schedule of fees.

3.39.010 Purpose.

This chapter is intended to:

(1) Assist in the implementation of the Comprehensive Plan for the City of Woodinville.

(2) Ensure that those public facilities and services necessary to support development shall be adequate to serve the development at the time the development is available for occupancy and use, or shortly thereafter, without decreasing current service levels below established minimum standards for the City.

(3) Establish standards and procedures so that new development pays a proportionate share of costs for new facilities and services and does not pay arbitrary or duplicative fees for the same impact. (Ord. 356, 2004)

3.39.020 Authority.

(1) This chapter is enacted pursuant to the Washington State Growth Management Act codified at Chapter 36.70A RCW and at RCW 82.02.050 to 82.02.100.

(2) The City has conducted studies documenting costs and demand for new facilities and services. These studies are attached to the ordinance codified in this chapter as Attachment A, and are hereby incorporated into this chapter by reference as if set forth in full. The City of Woodinville Comprehensive Plan is also incorporated into this chapter by reference. (Ord. 356, 2004)

3.39.030 Definitions.

(1) Dwelling Unit. See definition in WMC 21.06.180.

(2) “Encumber” means to transfer impact fee dollars from the transportation impact fee fund to a fund for a particular system improvement that is fully funded in the six-year Capital Improvement Program adopted within the current year’s budget. Funds may only be encumbered by an action of the City Council. The fund encumbering the impact fee dollars shall bear the name of the system improvement financed with such money.

(3) “Project improvements” means site improvements and facilities that are planned and designed to provide service for a particular development project and that are necessary for the use and convenience of the occupants or users of the project, and are not system improvements. No improvement or facility included in the City’s Transportation Facilities Plan or Transportation Improvement Plan approved by the City Council shall be considered a project improvement.

(4) “System improvements” means transportation facilities that are included in the City’s 20-year Transportation Facilities Plan and are designed to provide service to the community at large, in contrast to project improvements. (Ord. 356, 2004)

3.39.040 Applicability.

All persons receiving building permits for new commercial buildings, industrial buildings, and/or residential buildings within the City of Woodinville after the effective date of the ordinance codified in this chapter shall be required to pay impact fees in an amount and manner set forth in this chapter. (Ord. 356, 2004)

3.39.050 Exemptions.

The following development activities are exempt from paying transportation impact fees because they do not have a measurable impact on the City’s transportation facilities, or because the City has chosen to exempt them pursuant to RCW 82.02.060(2), as development with broad public purposes.

(1) Existing Dwelling Unit. Any alteration, expansion, reconstruction, remodeling or replacement of existing single-family or multifamily dwelling units that does not result in the creation of additional dwelling units.

(2) Existing Nonresidential Building. Any alteration, reconstruction, remodeling or replacement of an existing nonresidential building that does not result in the generation of any new peak hour trips. (Ord. 356, 2004)

3.39.055 Affordable housing/accessory housing exemption.

(1) In addition to the exemptions in WMC 3.39.050, the following shall be exempt from the requirement to pay all impact fees:

(a) Any accessory dwelling unit as that term is defined in WMC 21.06.183.

(b) Low- or moderate-income housing projects developed or owned by public housing agencies or private nonprofit housing developers.

(c) Residential housing units dedicated for occupancy by low- or moderate-income households and whose rents or purchase price is affordable to low- or moderate-income persons under the regulations of the U.S. Department of Housing and Urban Development or its successor.

(d) Individual low- or moderate-income dwelling units (as defined in the current King County Comprehensive Housing Affordability Strategy (CHAS)) to be purchased by households with prices within their eligibility limits based on standard lending criteria.

(2) As a condition of receiving an exemption under this section, the owner shall execute and record in King County’s real property title records a City-drafted lien, covenant or other contractual provision against the property that provides that the proposed housing unit or development will continue to be used for low- or moderate-income housing and remain affordable to those households under the regulations of the U.S. Department of Housing and Urban Development. The term of this provision shall be 10 years for individual owners and 15 years for private and private nonprofit developers/builders. The lien, covenant, or other contractual provision shall run with the land and apply to subsequent owners and assigns. In the event that the housing unit(s) is no longer used for low- or moderate-income housing during the term of the provision, then the owner shall pay the amount of impact fees from which the housing unit(s) was exempted into the City’s account for paying low- and moderate-income impact fees.

(3) Any claim or request for an exemption under this section shall be made no later than the time of issuance of a building permit. Any claim not made when required by this section shall be deemed waived.

(4) The impact fees not collected from low- and moderate-income housing shall be paid from public funds from sources other than impact fees or interest on impact fees and budgeted for this purpose by the Woodinville City Council.

(5) If claims or requests for exemptions under this section exceed the funds the Woodinville City Council has budgeted for the payment of impact fees for low- and moderate-income housing and accessory housing, then no exemption will be available under this section until additional funds are budgeted for that purpose. (Ord. 356, 2004)

3.39.060 Service area.

(1) Transportation Service Areas Established. There are hereby established four transportation service areas for purposes of this chapter: (a) Leota, (b) The Wedge, (c) West Ridge Valley Industrial Tourist District, and (d) North Central Town Center, as delineated and further explained in Attachment A attached to the ordinance codified in this chapter.

(2) Impact fees collected from a project in one transportation service area must be expended or encumbered on a transportation system improvement within that same service area; provided, that in recognition of the fact that all traffic generated in the City has an impact upon the City’s Town Center/North Industrial transportation service area (TSA 4), no more than 25 percent of all impact fees collected within the Leota (TSA 1), Wedge (TSA 2), and West Ridge/Valley Industrial/Tourist District (TSA 3) transportation service areas may be expended or encumbered on transportation facilities within the Town Center/North Industrial transportation service area (TSA 4). (Ord. 356, 2004)

3.39.070 Transportation impact fee fund established.

(1) This section establishes a special purpose transportation impact fee fund with an account for each transportation service area to receive transportation impact fees. Each account shall bear the name of the transportation service area from which the impact fees were collected. All transportation impact fees and any investment income generated by such fees shall be maintained and monitored in the appropriate account; provided, that no more than 25 percent of the impact fees collected from the Leota (TSA 1), Wedge (TSA 2), and West Ridge/Valley Industrial/Tourist District (TSA 3) transportation service areas may be transferred into the Town Center/North Industrial transportation service area (TSA 4) account pursuant to WMC 3.39.060.

(2) Procedures for administration of the fund and accounts shall be established by the Finance Director. These accounts shall be expended in accordance with the City’s normal budget procedures subject to the limitations set forth in WMC 3.39.080 and RCW 82.02.070. Annually, the City shall prepare a report on the impact fee fund showing the source and amount of all moneys collected, interest earned, and system improvements that were financed in whole or in part by these impact fees. (Ord. 356, 2004)

3.39.080 Use of funds.

(1) Transportation impact fees shall be used for development of transportation facilities that constitute system improvements.

(2) Impact fees may be spent on the following items to the extent that they directly relate to a particular system improvement: facility planning, land acquisition, site improvements, necessary off-site improvements, facility construction, facility engineering and design work, facility permit fees, facility financing, grant-matching funds, applicable mitigation costs, capital equipment pertaining to a particular system improvement, and any other capital costs related to a particular system improvement, including but not limited to signalization, traffic safety, and nonmotorized transportation improvements.

(3) Impact fees may also be used to recoup transportation facility improvement costs previously incurred by the City to the extent that new growth and development will be served by the previously acquired or constructed improvements resulting in such costs.

(4) In the event that bonds or similar debt instruments are or have been issued for the construction of public facility or system improvements for which impact fees may be expended, impact fees may be used to pay debt service on such bonds or similar debt instruments to the extent that the facilities or improvements provided are consistent with the requirements of this chapter and are used to serve new development. The Transportation Improvement Plan and Transportation Facilities Plan should distinguish between facilities and funds needed to serve new development and those facilities and funds needed to correct existing deficiencies. (Ord. 356, 2004)

3.39.090 Impact fee determination and collection.

(1) At the time of building permit issuance, City staff shall determine the total impact fee owed based on the fee schedule in effect at the time of such issuance.

(2) Impact fee collection shall also occur at the time of building permit issuance.

(3) An applicant may request that the impact fee be calculated in advance of building permit issuance, but any such advance calculation shall not be binding upon the City and should only be used as guidance by the applicant. Applicants should note that it is not possible to have a vested right to pay a particular impact fee in advance of building permit issuance. If the City Council revises the impact fee formula or the impact fees themselves prior to the time that a building permit is issued for a particular development, the formula or fee amount in effect at the time of building permit issuance shall apply to the development. (Ord. 356, 2004)

3.39.100 Impact fee adjustments, independent calculations.

A fee payer may request an adjustment to the impact fees determined according to the fee schedule adopted by this chapter by preparing and submitting to the Public Works Director an independent fee calculation for the development activity for which a building permit is sought. Said independent fee calculation must be supported by studies and data. The documentation submitted shall show the basis upon which the independent fee calculation was made. The City may, in its sole and exclusive discretion, also adjust the applicable fee at the time of imposition where unusual circumstances exist.

(1) If the Public Works Director agrees with the independent fee calculation, a written agreement to accept such amount shall be transmitted to the fee payer who shall, in turn, present it to the Permit Center upon impact fee collection.

(2) If the Public Works Director does not agree with the independent fee calculation, the fee payer may appeal this decision to the Hearing Examiner through procedures outlined in WMC 2.30.060. (Ord. 356, 2004)

3.39.110 Impact fee credits.

(1) A developer shall be entitled to a credit against the transportation impact fee collected under the fee schedule adopted by this chapter in any of the following situations:

(a) Whenever a project is approved subject to a condition that the developer actually provide a particular system improvement; or

(b) Whenever a developer has agreed, pursuant to the terms of a voluntary agreement with the City, to provide a particular system improvement; or

(c) Whenever a developer has paid a transportation mitigation fee which is allocated toward providing system improvements.

(2) If, in any of the cases in subsection (1) of this section, the land dedicated, facility constructed, or fee paid is allocated partly toward system improvements and partly toward project improvements, the credit shall be limited to that portion allocated to system improvements.

(3) For the purposes of calculating the credit, the land value or costs of construction shall be determined as follows:

(a) The amount of credit for land dedicated shall be the higher of either the value of the land established in the Comprehensive Plan, if such value is identified, or by an appraisal conducted by an independent professional appraiser chosen by the fee payer from a list of at least three such appraisers provided by the City. The cost of the appraisal shall be borne by the fee payer. For the purposes of this section, the date of value shall be the date the land was dedicated to the City. The appraisal shall only value the land dedicated and not any alleged damages to any abutting property.

(b) The amount of credit for facilities constructed shall be based upon the actual cost of construction at the time of construction.

(4) This subsection (4) applies only to residential developments and the residential portion of a mixed use development. In cases where a developer would be entitled to a credit under this section, but the amount of the credit has yet to be determined on a per dwelling unit basis, the City shall take the total credit amount available to the entire plat or project, calculated by applying subsections (1) through (3) of this section, and divide that amount by the number of dwelling units approved for that plat or project. The impact fee and credit may then be calculated and collected on a per dwelling unit basis as building permits are issued for those dwelling units. Where building permits for some, but not all, of the dwelling units within a plat or project have already been obtained at the time the ordinance codified in this chapter becomes effective, the credit for the unpermitted dwelling units will be calculated to arrive at a per dwelling unit amount in the same manner. For example, if a plat has been approved for 20 dwelling units, and building permits have only been issued for 10 of those units, the per dwelling unit credit for the remaining 10 units will equal the total credit amount divided by 20 dwelling units.

(5) This subsection (5) applies to nonresidential developments, or the nonresidential portion of a mixed use development. In cases where a developer would be entitled to a credit under this section, but the amount of the credit has yet to be determined on a per square foot basis, the City shall take the total credit amount available to the entire plat or project, calculated by applying subsections (1) through (3) of this section, and divide that amount by the number of square feet approved for that plat or project. The impact fee and credit may then be calculated and collected on a per square foot basis as building permits are issued for that square footage. Where building permits for some, but not all, of the dwelling units within a plat or project have already been obtained at the time the ordinance codified in this chapter becomes effective, the credit for the unpermitted square footage will be calculated to arrive at a per square footage amount in the same manner. For example, if a 20,000 square foot commercial project has been approved, and building permits have only been issued for 10,000 square feet of the project, the per square foot credit for the remaining 10,000 square feet will equal the total credit amount divided by 20,000 square feet.

(6) The fee payer shall be entitled to such credit against the impact fee regardless of whether the system improvement was provided before or after the effective date of the ordinance codified in this chapter.

(7) Determinations made pursuant to this section may be appealed to the Examiner under WMC 2.30.060.

(8) A credit must be requested within 30 days of building permit issuance or it is deemed waived.

(9) No refund will be allowed in the event that the impact fee credit calculation exceeds the amount of the impact fee itself. (Ord. 356, 2004)

3.39.120 Impact fee refunds.

(1) The current owner of property on which impact fees have been paid may receive a refund of such fees if the impact fees have not been expended or encumbered within six years of their receipt by the City. In determining whether impact fees have been expended or encumbered, impact fees shall be considered expended or encumbered on a first in, first out basis.

(2) The City shall provide for the refund of fees according to the requirements of this section and RCW 82.02.080.

(3) The City shall notify potential claimants of the refund availability by first-class mail deposited with the United States Postal Service addressed to the owner of the property at the owner’s last known address.

(4) An owner’s request for a refund must be submitted to the City Council in writing within one year of the date the right to claim the refund arises or the date that notice is given, whichever date is later.

(a) Any impact fees that are not expended or encumbered within six years of their receipt by the City, and for which no application for a refund has been made within this one-year period, shall be retained by the City and expended consistent with the provisions of this chapter.

(b) Refunds of impact fees shall include any interest earned on the impact fees.

(5) Should the City seek to terminate all impact fee requirements, all unexpended or unencumbered funds, including interest earned, shall be refunded to the current owner of the property for which an impact fee was paid. Upon the finding that all fee requirements are to be terminated, the City shall place notice of such termination and the availability of refunds in a newspaper of general circulation at least two times and shall notify all potential claimants by first-class mail addressed to the owner of the property at the owner’s last known address. All funds available for refund shall be retained for a period of one year. At the end of one year, any remaining funds shall be retained by the City, but must be expended for the original purposes, consistent with the provisions of this section. The notice requirement set forth above shall not apply if there are no unexpended or unencumbered balances within the account or accounts being terminated.

(6) A developer may request and shall receive a refund, including interest earned on the impact fees, when the developer does not proceed to finalize the development activity as required by statute or City code or the Uniform Building Code.

(7) The amount to be refunded shall include the interest earned by this portion of the account from the date that it was deposited into the impact fee fund. (Ord. 356, 2004)

3.39.130 Appeals and payments under protest.

(1) This subsection (1) applies when an applicant seeks a building permit to construct a portion of a development that has already been reviewed and approved, in other respects, pursuant to procedures that comply with Chapter 36.70B RCW. An example of this circumstance would be an application for a permit to build one house in a large subdivision that was previously approved. In this case, any appeal of the decision of the City with regard to the imposition of an impact fee or the amount of any impact fees, impact fee credit, or impact fee refund must be taken before the Hearing Examiner pursuant to WMC 2.30.060 in conjunction with an appeal of the underlying building permit.

(2) This subsection (2) applies when an applicant seeks a building permit in conjunction with other development approvals that may be subject to an open record hearing and closed record appeal pursuant to procedures that comply with Chapter 36.70B RCW. An example of this circumstance would be an application for a short plat and building permit to build a new office park. In this case, any appeal of the decision of the City with regard to the imposition of an impact fee or the amount of any impact fees, impact fee credit, or impact fee refund must be made according to the process outlines for and in conjunction with the underlying development approval.

(3) Any applicant may pay the impact fees imposed by this chapter under protest in order to obtain a building permit.

(4) Only the applicant has standing to appeal impact fee matters. (Ord. 356, 2004)

3.39.140 Council review of impact fees.

The impact fee schedule adopted by this chapter shall be reviewed by the City Council, as it deems necessary and appropriate in conjunction with the update of the City’s Transportation Facilities Plan and Transportation Improvement Plan. (Ord. 356, 2004)

3.39.160 Impact fee calculations.

(1) The transportation impact fee shall be calculated using a schedule that identifies a particular fee amount for a particular type of development in a particular service area. The impact fee for one type of development may differ from service area to service area when development in one service area would have a greater impact on the City’s transportation facilities than the same development in another service area. Similarly, within the same service area, impact fees may differ among different types of development when one type of development would have a greater impact on the City’s transportation facilities than another type of development in the same service area.

(2) The transportation impact fee schedule and transportation service area boundaries adopted in this chapter have been calculated using the data shown in Attachment A, which is attached to the ordinance codified in this chapter and incorporated herein by this reference as if set forth in full. (Ord. 356, 2004)

3.39.170 Schedule of fees.

A transportation impact fee shall be assessed against all new development in an amount to be found in the fee schedule in Attachment A, which is attached to the ordinance codified in this chapter and incorporated herein by this reference as if set forth in full. This fee schedule represents the City’s determination of the appropriate share of system improvement costs to be paid by new growth and development. (Ord. 356, 2004)

Chapter 3.40
CREDIT CARD PAYMENTS

Sections:

3.40.010 Authority to contract.

3.40.020 Authority to approve credit card acceptance by departments and set limits.

3.40.010 Authority to contract.

The Finance Director is hereby authorized to and on behalf of the City of Woodinville to execute an agreement or agreements with one or more banks or third party for the use of credit cards for payment by the public of fees, charges and fines imposed by the City of Woodinville. The agreement shall provide for acceptance of Visa and/or Mastercard credit cards; may provide for acceptance of other credit cards; may provide for payment by the City of fees in accordance with the bank’s or third party’s schedule of fees for accounts of similar volume subject to change from time to time; and may provide for use of equipment provided by the bank or third party. The City reserves the authority to execute agreements with other companies offering credit card services for the payment of City imposed fines and fees. (Ord. 321 § 1, 2002)

3.40.020 Authority to approve credit card acceptance by departments and set limits.

Effective upon execution of the agreement authorized in WMC 3.40.010, the City Manager is authorized, at his or her discretion, to approve a City department or departments to accept credit cards for the payment of City imposed fines and fees. No department shall accept credit cards for the payment of City imposed fines or fees without such approval. The Finance Director is further authorized to establish appropriate business practices and set any limitations concerning the acceptance of credit cards on participating departments. (Ord. 321 § 2, 2002)