Title 3

REVENUE AND FINANCE

Chapters:

3.04      Sales or Use Tax
3.08      Transient Occupancy Tax
3.10      Real Estate Excise Tax
3.12      Investment of Funds
3.16      Repealed
3.20      Equipment Rental Fund
3.24      Repealed
3.28      Local Improvements
3.32      Local Improvement Guaranty Fund
3.36      Delinquent Local Improvement Assessment Installments
3.40      Bonds and Obligations Registration System
3.44      Riverside Park Construction Fund
3.48      Community Economic Revitalization Board Fund
3.52      Treasurer’s Clearing Fund
3.56      City-Issued Credit Cards
3.85      Leasehold Excise Tax on Occupying or Using Publicly Owned Real or Personal Property

Chapter 3.04
SALES OR USE TAX

Sections:

3.04.010      Imposition of sales or use tax.
3.04.020      Rate of tax imposed.
3.04.030      Administration and collection of tax.
3.04.040      Consent to inspection of records.
3.04.050      Authorizing execution of contract for administration.
3.04.060      Special initiative.
3.04.070      Violation – Penalties.

3.04.010       Imposition of sales or use tax.

There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030 (2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Cashmere. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 678 § 1, 1985).

3.04.020       Rate of tax imposed.

The rate of the tax imposed by CMC 3.04.010 shall be one half of one percent of the selling price or value of the article used, as the case may be. (Ord. 678 § 2, 1985).

3.04.030       Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 678 § 3, 1985).

3.04.040       Consent to inspection of records.

The city of Cashmere 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. (Ord. 678 § 4, 1985).

3.04.050       Authorizing execution of contract for administration.

The mayor and clerk are authorized to enter into a contract with the Department of Reve­nue for the administration of this law. (Ord. 678 § 5, 1985).

3.04.060       Special initiative.

This chapter shall be subject to a special ini­tiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as regis­tered voters within the city on the day of the last preceding general election. If a special ini­tiative petition is filed with the city council, the operation of this chapter shall not be sus­pended pending the city council or voter approval of the special initiative and the tax imposed herein shall be collected until each special initiative is approved by the city coun­cil or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative peti­tion. (Ord. 678 § 6, 1985).

3.04.070       Violation – Penalties.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misde­meanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 678 § 7, 1985).

Chapter 3.08
TRANSIENT OCCUPANCY TAX

Sections:

3.08.010      Imposition.
3.08.020      Definitions.
3.08.030      Administration and collection.
3.08.040      Disposition of revenue – Stadium or convention fund established.
3.08.050      Violation – Penalty.

3.08.010       Imposition.

Pursuant to Chapter 67.28 RCW as now enacted or hereafter amended, there is levied a special excise tax in an amount and for the pur­poses as set forth in said statute and related stat­utes. (Ord. 875 § 1, 1996; Ord. 507 § 1, 1976).

3.08.020       Definitions.

The definitions of “selling price,” “seller,” “buyer,” “consumer,” and all other definitions as are now made in RCW 82.08.010, and sub­sequent amendments thereto, are made the def­initions for the tax levied under this chapter. (Ord. 507 § 2, 1976).

3.08.030       Administration and collection.

For purposes of the tax levied under this chapter the following shall apply:

A. The Department of Revenue of the state, hereinafter referred to as the “Department,” is designated as the agent of the city for purposes of collection and administration.

B. The administrative provisions in RCW 82.08.050 through 82.08.070 and in Chapter 82.32 RCW shall apply with respect to admin­istration and collection by the Department.

C. All rules and regulations adopted by the Department for the administration of Chapter 82.08 RCW are adopted.

D. The Department is empowered, on be­half of the city, to prescribe such special forms and reporting procedures as the Department may deem necessary. (Ord. 507 § 3, 1976).

3.08.040       Disposition of revenue – Stadium or convention fund established.

There is established the city stadium or con­vention fund, in the city treasury, into which fund all sums received as a result of the levy of the special excise tax shall be paid. Such sums as are deposited in the stadium or convention fund shall be used only for the purpose of pay­ing all or any part of the cost of acquisition, construction or operation of stadium and/or convention facilities or to pay or secure the payment of all or any portion of general obli­gation bonds or revenue bonds issued for such purpose or purposes as specified in RCW 67.28.120. Until withdrawn for use, the mon­eys accumulated in such fund or funds may be invested in interest-bearing securities by the city treasurer in any manner authorized by law. (Ord. 507 § 4, 1976).

3.08.050       Violation – Penalty.

Any person violating or failing to comply with any of the provisions of this chapter, upon conviction thereof, shall be punished by a fine in any sum not to exceed $100.00, which pen­alty shall be in addition to any other penalties provided for herein. (Ord. 507 § 5, 1976).

Chapter 3.10
REAL ESTATE EXCISE TAX

Sections:

3.10.010      Imposed – Rate.
3.10.020      Collection.
3.10.030      Lien.
3.10.040      Seller’s obligation.
3.10.050      Payment.
3.10.060      Fund.

3.10.010       Imposed – Rate.

There is imposed upon the sale of any real property within the city limits a tax equal to one-quarter of one percent of the selling price. (Ord. 699 § 1, 1986).

3.10.020       Collection.

Pursuant to Chapter 82.46 RCW said tax shall be collected by the Chelan County trea­surer and shall be distributed pursuant to Chapter 82.46 RCW as now enacted or hereaf­ter amended. (Ord. 699 § 2, 1986).

3.10.030       Lien.

Pursuant to Chapter 82.46 RCW said acts shall constitute a lien upon the real property sold. Said lien shall be enforced as set forth in RCW 82.46.040 as now enacted or hereafter amended. (Ord. 699 § 3, 1986).

3.10.040       Seller’s obligation.

Tax imposed by this chapter is an obligation to be paid by the seller of said parcel of real estate. Collection of said tax shall be enforced pursuant to RCW 82.46.050 as now enacted or hereafter amended. (Ord. 699 § 4, 1986).

3.10.050       Payment.

The county treasurer shall collect said tax and shall issue evidence of payment pursuant to RCW 82.46.060 as now enacted or hereafter amended. Said funds shall be used for capital improvements only. (Ord. 699 § 5, 1986).

3.10.060       Fund.

There is established the public works capital improvement fund into which said revenues shall be deposited and from which expendi­tures for capital improvements may be made. (Ord. 699 § 6, 1986).

Chapter 3.12
INVESTMENT OF FUNDS

Sections:

3.12.010      Authority – Procedure.

3.12.010       Authority – Procedure.

The city clerk-treasurer is authorized to invest any surplus funds which are on hand in such a manner as authorized by law, pursuant to policies and procedures set by the city coun­cil. The clerk-treasurer shall provide a quar­terly report to the city council indicating compliance with the law and the city council’s policies and procedures. (Ord. 724 § 1, 1987; Ord. 468, 1973).

Chapter 3.16
CUMULATIVE RESERVE FUNDS

(Repealed by Ord. 876)

Chapter 3.20
EQUIPMENT RENTAL FUND

Sections:

3.20.010      Transfer of equipment and vehicles.
3.20.020      Equipment and vehicle rental – Amount – Investment authority.
3.20.030      Equipment – Maintenance and repair – Purchase authority.

3.20.010       Transfer of equipment and vehicles.

All motorized equipment and vehicles in all departments of the city are transferred to the city equipment rental fund. (Ord. 766 § 1, 1990).

3.20.020       Equipment and vehicle rental – Amount – Investment authority.

The city equipment rental fund shall hereaf­ter charge rent to each department of the city for use of the vehicles and other equipment used by each department in an amount to be from time to time determined by the city super­intendent. The city clerk-treasurer shall invest said moneys at his or her discretion. Any inter­est earned through the investment of said mon­eys shall become a part of the fund to be used for the purposes set forth in this chapter. (Ord. 766 § 2, 1990).

3.20.030       Equipment – Maintenance and repair – Purchase authority.

The city equipment rental fund shall be responsible for the maintenance and repair of all equipment and vehicles owned by it and used by the various departments of the city. In addition the city equipment rental fund, pro­vided it is fiscally able, shall purchase equip­ment for use by the various departments of the city. (Ord. 766 § 3, 1990).

Chapter 3.24
RELIEF FUND

(Repealed by Ord. 802)

Chapter 3.28
LOCAL IMPROVEMENTS

Sections:

3.28.010      State provisions adopted.
3.28.020      Copies on file.

3.28.010        State provisions adopted.

The following statutory provisions as they are now enacted or may hereafter be amended are adopted by reference: Chapters 35A.43, 35.43, 35.44, 35.45, 35.47, 35.48, 35.49, 35.50, 35.53, 35.54, 35.55, and 35.56 RCW. (Ord. 536 § 2, 1977).

3.28.020        Copies on file.

Three copies of the RCW chapters adopted in CMC 3.28.010 are on file with the city clerk-treasurer. (Ord. 536 § 3, 1977).

 

Chapter 3.32
LOCAL IMPROVEMENT GUARANTY FUND

Sections:

3.32.010      Established – Authority.
3.32.020      Levy.
3.32.030      Payments.
3.32.040      Warrant issuance.
3.32.050      Interest or surplus paid into fund.
3.32.060      Limitation of liability.

3.32.010        Established – Authority.

In accordance with Chapter 35.54 RCW, the city establishes and creates a fund for the pur­pose of guaranteeing, to the extent of such fund, the payment of its bonds and warrants issued to pay for any local improvement ordered in local improvement districts in the city or wholly or partly outside its corporate boundaries created subsequent to the effective date of the ordinance codified in this chapter. This fund shall be designated the “local improvement guaranty fund” and is sometimes hereinafter referred to as the “guaranty fund.” (Ord. 460 § 1.01, 1972).

3.32.020       Levy.

After the passage of the ordinance codified in this chapter, there shall be levied, from time to time, as other taxes are levied, such sums as may be necessary to meet the financial require­ments of the local improvement guaranty fund created by this chapter, and whenever the city shall have paid out of the guaranty fund any sum on account of principal and interest on a local improvement bond or warrant hereunder guaranteed, the city, as trustee for such fund, shall be subrogated to all of the rights of the holder of the bond, interest coupon, or warrant so paid, and the proceeds thereof, or of the underlying assessments, shall become a part of said fund. (Ord. 460 § 1.02, 1972).

3.32.030       Payments.

Whenever any interest coupon, bond or war­rant guaranteed under the provisions of the laws of the state (in pursuance of which the ordinance codified in this chapter has been passed) shall be in default, the city clerk-trea­surer is authorized and directed, upon the pre­sentation and delivery of such defaulted coupon, bond or warrant, to execute and issue, in accordance with procedure prescribed by ordinance, and deliver to the person or persons presenting the same, in the order of their pre­sentation, and shall honor and pay, a warrant on the local improvement guaranty fund in such amount as may be necessary to pay in full any such coupon, bond, or warrant with any interest that may be due thereon. Any defaulted coupon, bond, or warrant received by the city clerk-treasurer, under the provi­sions of this chapter, shall be held for the ben­efit of said local improvement guaranty fund. (Ord. 460 § 1.03, 1972).

3.32.040       Warrant issuance.

Warrants drawing interest at a rate not to exceed six percent per year shall be issued, as other warrants are issued by the city, against the local improvement guaranty fund to meet any liability accruing against it; and at the time of making its annual budget and tax levy, the city shall provide for the levying of a sum suf­ficient with the other resources of the fund to pay warrants so issued during the preceding fiscal year. Such warrants shall at no time exceed five percent of the outstanding obliga­tions guaranteed by said fund. (Ord. 460 § 1.04, 1972).

3.32.050       Interest or surplus paid into fund.

The city clerk-treasurer is authorized and directed to pay into the local improvement guaranty fund all interest received from bank deposits of that fund, as well as any surplus remaining in any local improvement district fund guaranteed under state laws after pay­ment of all outstanding bonds or warrants pay­able primarily out of such local improvement district fund. (Ord. 460 § 1.05, 1972).

3.32.060       Limitation of liability.

Neither the owner nor the holder of any bond, interest coupon, or warrant issued against a local improvement fund after the pas­sage of the ordinance codified in this chapter shall have any claim therefor against the city except for payment from the special assess­ments made for the improvement for which said bond or warrant was issued, and except as against local improvement guaranty fund cre­ated by this chapter, and the city shall not be liable to any holder or owner of such bond, interest coupon, or warrant for any loss of such guaranty fund occurring in the lawful opera­tion thereof by the city. The remedy of the holder or owner of a bond or warrant in case of nonpayment shall be confined to enforcement of the assessment and to the guaranty fund. A copy of RCW 35.45.070, the provisions of which are embodied in this chapter, shall be plainly written, printed or engraved on each bond issued and guaranteed hereunder. (Ord. 460 § 1.06, 1972).

Chapter 3.36
DELINQUENT LOCAL IMPROVEMENT ASSESSMENT INSTALLMENTS

Sections:

3.36.010      Foreclosure.

3.36.010       Foreclosure.

Whenever, on the first day of January of any year, two installments of any local improve­ment assessment are delinquent, or the final installment thereof has been delinquent for more than one year, city clerk-treasurer shall, on or before the first day of August in such year, proceed with the foreclosure of all such delinquent assessments or installments thereof, as the case may be, by proceedings in court therefor in an action brought in the name of the city in the superior court of Chelan County, in accordance with the provisions of Chapter 35.50 RCW as it is now enacted or may here­after be amended. (Ord. 515 § 1, 1977; Ord. 231 § 1, 1935).

Chapter 3.40
BONDS AND OBLIGATIONS REGISTRATION SYSTEM

Sections:

3.40.010      Findings.
3.40.020      Definitions.
3.40.030      Adoption of registration system.
3.40.040      Statement of transfer restrictions.

3.40.010       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. 660 § 2, 1983).

3.40.020       Definitions.

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

A. “Bond” or “bonds” have the meaning defined in Section 2(1), Chapter 167, Laws of 1983, as the same may be from time to time amended.

B. “City” means the city of Cashmere, Washington.

C. “Fiscal agencies” means the duly appointed fiscal agencies of the state serving as such at any given time.

D. “Obligation” or “obligations” have the meaning defined in Section 2(3), Chapter 167, Laws of 1983, 1st extraordinary session, as the same may be from time to time amended.

E. “Registrar” means the person or persons designated by the city to register ownership of bonds or obligations under this chapter. (Ord. 660 § 1, 1983).

3.40.030       Adoption of registration system.

The city adopts the following system of reg­istering the ownership of its bonds and obliga­tions:

A. Registration Requirements. All bonds and obligations offered to the public, having a maturity of more than one year and issued by the city after June 30, 1983, on which the inter­est is intended to be exempt from federal income taxation shall be registered as to both principal and interest as provided in this chap­ter.

B. Method of Registration. The registration of all city bonds and obligations required to be registered shall be carried out either by:

1.A book entry system of recording the ownership of the bond or obligation on the books of the city or the fiscal agencies, whether or not a physical instrument is issued, or

2.By 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 reissuance of the old bond or obligation or the issuance of a new bond or obligation to the new owners. 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.

C. Denominations. Except as may be pro­vided otherwise by the ordinance authorizing their issuance, registered bonds or obligations may be issued and reissued in any 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 reissuance may be in smaller amounts than the individual denominations for which they are reissued.

D. Appointment of Registrar. Unless other­wise provided in the ordinance authorizing the issuance of registered bonds or obligations, the city clerk-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 and the fiscal agencies shall be the registrar for all other city bonds and obligations.

E. Duties of Registrar.

1.The registrar shall serve 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.

2.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 clerk-treasurer and the registrar.

3.In instances when the fiscal agency serves 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. As well, when the city clerk-treasurer serves as registrar, a separate contract shall not be required.

4.In all cases when the registrar is not the fiscal agencies, 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. 660 § 3, 1983).

3.40.040   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. 660 § 4, 1983).

Chapter 3.44
RIVERSIDE PARK CONSTRUCTION FUND

Repealed

Chapter 3.48
COMMUNITY ECONOMIC REVITALIZATION BOARD FUND

Sections:

3.48.010    Established.

3.48.010       Established.

There is established within the budget of the city a fund to be known as the community eco­nomic revitalization board fund to provide for repayment of the loan from said entity to con­struct the slow sand filter water treatment plant. (Ord. 733 § 2, 1988).

Chapter 3.52
TREASURER’S CLEARING FUND

Sections:

3.52.010      Established.
3.52.020      Investment authority.

3.52.010       Established.

There is established the city treasurer’s clearing fund. The fund shall be utilized to col­lect and disburse funds held by the city for other governmental agencies, including but not limited to Chelan County Humane Society, rafter license deposits, mobile home permit deposits, Washington State Department of Revenue, funds receipted into the municipal court that must be delivered to the state of Washington. (Ord. 771 § 1, 1990).

3.52.020       Investment authority.

The moneys held in the treasurer’s clearing fund shall be invested at the discretion of the city clerk-treasurer. Interest earned shall be delivered to the general government unless otherwise required to be disbursed by law. (Ord. 771 § 2, 1990).

Chapter 3.56
CITY-ISSUED CREDIT CARDS

Sections:

3.56.010      Definitions.
3.56.020      Issuance, use and control of credit cards.

3.56.010       Definitions.

As used in this chapter, “credit card” means a card or device issued under an arrangement pursuant to which the issuer gives to a card­holder, the privilege of obtaining credit from the issuer. (Ord. 924 § 1, 1998).

3.56.020       Issuance, use and control of credit cards.

The city council hereby adopts the follow­ing system for the issuance, use and control of credit cards by city officials and employees:

A. The city administrator shall implement the following system for the distribution, authorization and control, credit limits and payment of bills related to the use of credit cards by city officials and employees:

1.Distribution. Credit cards may be checked out to those city officials and employ­ees who, in the opinion of the city administra­tor, have job responsibilities which would be facilitated by the use of a credit card and the credit card use would benefit the city.

2.Authorization and Control. The city administrator shall develop the implementa­tion guidelines and accounting controls to ensure the proper usage of credit cards and credit card funds.

3.Credit Limits. The city administrator shall set credit limits on each credit card issued. The credit limit shall not exceed $500.00 without written approval of the city administrator.

4.Payment of Bills. The city adminis­trator shall establish and implement a written procedure for the payment of all credit card bills.

5.Unauthorized Charges. Any employee using a city-issued credit card for non-city business shall be billed for all unau­thorized charges on the credit card, and the city administrator or his/her designee is directed and authorized to make payroll deductions to recover any unauthorized charges. No employee shall use the city-issued credit card for non-city business use.

6.Cash Advances. Cash advances on credit cards are prohibited.

B.The city administrator is authorized to adopt any additional procedures or policies necessary to implement the provisions of this section. (Ord. 924 § 2, 1998).