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City of Burlington, WA chevron_right chevron_right Municipal Code chevron_right Title 3 Revenue and Finance

Title 3 Revenue and Finance

Chapter 3.04 LEASEHOLD EXCISE TAX
§ 3.04.010 Purpose – City council findings.
§ 3.04.020 Levied – Payment and collection.
§ 3.04.030 Exemptions.
§ 3.04.040 Rate – Credits allowed when.
§ 3.04.050 Administration and collection.
§ 3.04.060 Contract with state.
§ 3.04.070 Inspection of records.
Chapter 3.08 SPECIAL EXCISE TAX ON LODGING
§ 3.08.010 Purpose.
§ 3.08.020 Definitions.
§ 3.08.030 Imposition – Amount.
§ 3.08.040 Administration and collection.
§ 3.08.060 Effective date.
§ 3.08.070 Violation – Penalty.
Chapter 3.10 SURFACE WATER MANAGEMENT FEES
§ 3.10.010 Surface water management fees.
§ 3.10.020 Fees for issuance of permit.
§ 3.10.030 Established procedures.
Chapter 3.11 SANITARY SEWER SYSTEM RATES
§ 3.11.010 Sanitary sewer fees.
§ 3.11.020 Fees for issuance of permit.
§ 3.11.030 Established procedures.
Chapter 3.12 SALES AND USE TAX
§ 3.12.010 Imposition.
§ 3.12.020 Rate.
§ 3.12.030 Administration and collection.
§ 3.12.040 Records inspection.
§ 3.12.050 Contract.
§ 3.12.060 Violation – Penalty.
Chapter 3.14 ADDITIONAL SALES AND USE TAX
§ 3.14.010 Imposition.
§ 3.14.020 Rate.
§ 3.14.030 Administration and collection.
§ 3.14.040 Records inspection.
§ 3.14.050 Contract.
§ 3.14.060 Special initiative.
§ 3.14.070 Violation – Penalty.
Chapter 3.16 ANTIRECESSION FISCAL ASSISTANCE FUND
Chapter 3.18 ADMISSION TAX CODE
§ 3.18.010 Exercise of revenue license power.
§ 3.18.015 Certificate of registration.
§ 3.18.020 Definitions.
§ 3.18.025 Tax imposed.
§ 3.18.030 Tax on admission.
§ 3.18.035 Exemptions.
§ 3.18.040 Deductions.
§ 3.18.045 Counting number of admissions.
§ 3.18.050 Printing admission charges.
§ 3.18.055 Unlawful sales of tickets in excess of price.
§ 3.18.060 Posting admission charge.
§ 3.18.065 Tickets sold elsewhere than regular ticket office.
§ 3.18.070 Collection and remittance.
§ 3.18.075 Penalty for late payment.
§ 3.18.120 Transient business remittance.
§ 3.18.125 Applications and returns confidential.
§ 3.18.130 Sporting events and places.
§ 3.18.135 Ticket sale outlet.
§ 3.18.140 Overpayment of admissions tax.
§ 3.18.145 Inspection of records.
§ 3.18.150 Violator/violations.
§ 3.18.160 Penalty for violations.
Chapter 3.20 FEDERAL SHARED REVENUE FUND
Chapter 3.24 LOCAL IMPROVEMENT GUARANTY FUND
§ 3.24.010 Established.
§ 3.24.020 Title – Source of funds.
§ 3.24.030 Expenditures – Certificates of delinquency.
§ 3.24.040 Improvements.
§ 3.24.050 Liability.
Chapter 3.25 FORECLOSURE OF LOCAL IMPROVEMENT ASSESSMENTS
§ 3.25.010 Time of commencement of foreclosure action.
§ 3.25.020 Notice to property owner.
§ 3.25.030 Acceleration of installments – Attorneys' fees.
Chapter 3.26 POLICE DEPARTMENT SUBSTANCE ABUSE PREVENTION AND INVESTIGATIVE FUND
§ 3.26.010 Created.
§ 3.26.020 Source of funds.
§ 3.26.030 Interest.
§ 3.26.040 Withdrawal of funds.
§ 3.26.050 Release of funds.
§ 3.26.060 Accounting.
Chapter 3.28 ADDITIONAL FUNDS
§ 3.28.010 Arterial street fund – Purpose – Establishment.
§ 3.28.020 Arterial street fund – Operation.
§ 3.28.030 Cemetery fund – Created.
§ 3.28.040 Cemetery fund – Perpetual care.
§ 3.28.045 Cemetery capital outlay and equipment cumulative reserve fund.
§ 3.28.050 Claims fund – Created – Use and accounting.
§ 3.28.060 Claims fund – Transfers.
§ 3.28.070 Cumulative reserve fund – For garbage equipment.
§ 3.28.080 Cumulative reserve fund – For cemetery capital outlay and equipment.
§ 3.28.090 Cumulative reserve fund – Expenditures.
§ 3.28.100 Refunding bond fund.
§ 3.28.110 Payroll fund – Created.
§ 3.28.120 Payroll fund – Transfers.
§ 3.28.130 Travel expenses revolving fund.
§ 3.28.140 Cumulative reserve fund – Sewer capital expenditures.
§ 3.28.150 Cumulative reserve fund – Current expense capital expenditures.
§ 3.28.160 Parks enhancement trust fund.
§ 3.28.170 Parks endowment fund.
§ 3.28.180 Parks and recreation capital reserve fund.
§ 3.28.190 Computer rental and replacement fund.
§ 3.28.200 Burlington fiber fund.
§ 3.28.210 First Step Center operating and construction funds.
§ 3.28.220 1590 fund.
Chapter 3.32 GAMBLING TAX
§ 3.32.010 Definitions.
§ 3.32.020 Taxes imposed – Amounts.
§ 3.32.030 Tax to be computed and paid quarterly – Exceptions.
§ 3.32.040 Administration and collection of tax.
§ 3.32.050 Method of payment.
§ 3.32.060 Failure to make timely payments of tax or fee.
§ 3.32.070 Notice of intention to engage in activity to be filed.
§ 3.32.080 Records required.
§ 3.32.090 Overpayment or underpayment of tax.
§ 3.32.100 Failure to make return.
§ 3.32.110 Tax additional to others.
§ 3.32.120 Limitations on right to recovery.
§ 3.32.130 Revenue.
§ 3.32.140 Taxes, penalties and fees constitute debt to municipality.
§ 3.32.150 Causing person to violate rule or regulation as violation – Penalty.
§ 3.32.160 Violation relating to fraud or deceit – Penalty.
§ 3.32.170 Defrauding or cheating other participant or operator as violation – Causing another to do so as violation – Penalty.
§ 3.32.180 Working in gambling activity without license as violation – Penalty.
§ 3.32.190 Gambling information, transmitting or receiving as violation – Penalty.
§ 3.32.200 Violation – Penalties.
Chapter 3.36 SPECIAL INITIATIVE PROCEDURE FOR TAX ALTERATION
§ 3.36.010 Ordinances subject to procedure.
§ 3.36.020 Petition – Filing.
§ 3.36.030 Petition – Form.
§ 3.36.040 Petition – Signatures.
§ 3.36.050 Clerk-treasurer to determine sufficiency of signatures.
§ 3.36.060 Taxpayer recourse.
§ 3.36.070 Procedure to follow city standards.
§ 3.36.080 Notice requirements.
§ 3.36.090 Form of ballots.
§ 3.36.100 Effective date of successful petition.
§ 3.36.110 Notation by clerk-treasurer.
Chapter 3.40 BONDS AND OBLIGATIONS
§ 3.40.010 Definitions.
§ 3.40.020 Findings.
§ 3.40.030 Adoption of registration system.
§ 3.40.040 Statement of transfer restrictions.
Chapter 3.44 EXCISE TAX ON REAL ESTATE SALES
§ 3.44.010 Imposition of tax.
§ 3.44.020 Rate of tax imposed.
§ 3.44.030 State law adopted by reference.
§ 3.44.040 Local capital improvement fund.
§ 3.44.050 Disposition of proceeds – No limitation imposed on city.
§ 3.44.060 Disposition of proceeds by county.
§ 3.44.070 Tax an obligation of seller.
§ 3.44.080 Tax lien on real property.
§ 3.44.090 Duties of county treasurer.
§ 3.44.100 Tax due and payable when.
§ 3.44.110 Refunds.
Chapter 3.48 CHECK HANDLING CHARGE
§ 3.48.010 Adopted.
§ 3.48.020 Assessment authorized.
Chapter 3.52 REFUSE COLLECTION TAX
Chapter 3.56 BROKERED NATURAL GAS TAX
§ 3.56.010 Imposed.
Chapter 3.60 INDIGENT DEFENSE ADMINISTRATIVE FEE
§ 3.60.010 Indigent defense administrative fee.
§ 3.60.020 Collection.
§ 3.60.030 Inability to pay.
Chapter 3.64 PAYMENT OF CLAIMS OR OBLIGATIONS
§ 3.64.010 Payment of claims or obligations of the city.
Chapter 3.68 TAX REFUNDS
§ 3.68.010 Procedure upon overpayment.
§ 3.68.020 Appeals.
§ 3.68.030 Invalidity.
Chapter 3.70 BUSINESS AND OCCUPATION TAX
§ 3.70.010 Purpose.
§ 3.70.020 Exercise of revenue licensing power.
§ 3.70.028 Administrative provisions and adoption by reference.
§ 3.70.030 Definitions.
§ 3.70.050 Imposition of the tax – Tax or fee levied – Commencement of imposition of tax – Minimum threshold.
§ 3.70.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipts taxes.
§ 3.70.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2020, transactions involving more than one city with eligible gross receipts tax.
§ 3.70.076 Assignment of gross income derived from intangibles.
§ 3.70.077 Allocation and apportionment of income when activities take place in more than one jurisdiction.
§ 3.70.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
§ 3.70.090 Exemptions.
§ 3.70.100 Deductions.
§ 3.70.120 Tax part of overhead.
§ 3.70.130 Severability clause.
Chapter 3.72 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAX
§ 3.72.010 Purpose.
§ 3.72.015 Application of chapter stated.
§ 3.72.020 Definitions.
§ 3.72.021 Definitions – References to chapter 82.32 RCW.
§ 3.72.025 Registration/license requirements.
§ 3.72.030 Registration/license enforcement.
§ 3.72.040 When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
§ 3.72.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
§ 3.72.060 Records to be preserved – Examination – Estoppel to question assessment.
§ 3.72.070 Accounting methods.
§ 3.72.080 Public work contracts – Payment of fee and tax before final payment for work.
§ 3.72.090 Underpayment of tax, interest, or penalty – Interest.
§ 3.72.095 Time in which assessment may be made.
§ 3.72.100 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
§ 3.72.110 Late payment – Disregard of written instructions – Evasion – Penalties.
§ 3.72.120 Cancellation of penalties.
§ 3.72.130 Taxpayer quitting business – Liability of successor.
§ 3.72.140 Administrative appeal.
§ 3.72.150 Judicial review of administrative appeal decision.
§ 3.72.160 Finance director to make rules.
§ 3.72.170 Ancillary allocation authority of finance director.
§ 3.72.180 Mailing of notices.
§ 3.72.190 Tax declared additional.
§ 3.72.200 Public disclosure – Confidentiality – Information sharing.
§ 3.72.210 Tax constitutes debt.
§ 3.72.220 Unlawful actions – Violation – Penalties.
§ 3.72.230 Suspension or revocation of business registration [license].
§ 3.72.260 Severability.
Chapter 3.74 SALES AND USE TAX FOR AFFORDABLE HOUSING
§ 3.74.010 Imposition of sales and use tax for affordable housing.
§ 3.74.020 Purpose of tax.
§ 3.74.030 Administration and collection – Statutory compliance.
Chapter 3.76 ADDITIONAL SALES OR USE TAX FOR HOUSING AND RELATED SERVICES
§ 3.76.010 Additional sales and use tax for housing and related services – Imposition.
§ 3.76.020 Purpose and use of tax.
§ 3.76.030 Additional sales and use tax for housing and related services – Rate.
Chapter 3.80 TRANSPORTATION BENEFIT DISTRICT
§ 3.80.010 Purpose.
§ 3.80.020 Findings.
§ 3.80.030 Formation of transportation benefit district.
§ 3.80.040 Fund created.
Chapter 3.84 ADDITIONAL SALES OR USE TAX FOR CRIMINAL JUSTICE PURPOSES
§ 3.84.010 Additional sales and use tax for criminal justice purposes.
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