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City of Zillah, WA
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Municipal Code
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Title 3 Revenue and Finance
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Title 3
Revenue and Finance
Chapter 3.04
FUNDS
§ 3.04.010
Claims fund – Establishment.
§ 3.04.020
Claims fund – Payment of claims.
§ 3.04.030
Payroll account – Establishment.
§ 3.04.040
Payroll account – Payment of claims.
§ 3.04.050
Cumulative reserve fund.
§ 3.04.080
Police department crime prevention and assessment.
§ 3.04.082
Police department maintenance fund.
§ 3.04.084
Police department petty cash fund.
§ 3.04.086
Police department cash drawer.
§ 3.04.090
Parks and pool reserve fund.
§ 3.04.100
Continuation of real estate excise tax fund.
§ 3.04.110
Cumulative reserve/revenue stabilization fund.
§ 3.04.120
City street fund.
§ 3.04.130
Treasurer's clearing fund.
§ 3.04.140
Municipal court petty cash fund.
§ 3.04.150
Emergency medical services fund.
§ 3.04.160
City Hall maintenance fund.
§ 3.04.170
Civic center operating fund.
§ 3.04.180
Petty cash fund established.
§ 3.04.185
Crime prevention services fund.
§ 3.04.190
Fire department petty cash fund.
§ 3.04.200
Public works trust fund.
§ 3.04.210
Capital projects fund.
§ 3.04.220
Debt service fund.
§ 3.04.230
Fire department maintenance fund.
§ 3.04.240
Public safety fund.
§ 3.04.250
Cemetery memorial trust fund.
§ 3.04.260
Capital street projects fund.
§ 3.04.270
Limited tax general obligation bond 2009 fund.
§ 3.04.280
Hamilton Square loan fund.
§ 3.04.290
General fund contingency reserve.
§ 3.04.300
SIED Contract No. YC-ZL-13 loan fund.
§ 3.04.310
Transportation benefit district fund.
§ 3.04.320
Capital equipment fund.
§ 3.04.330
SIED Contract No. YC-VVP-19 loan fund.
§ 3.04.340
Water capital contingency reserve fund (421).
§ 3.04.350
Water capital equipment fund (423).
§ 3.04.360
Sewer capital contingency reserve fund (431).
§ 3.04.370
Sewer capital equipment fund (432).
Chapter 3.08
ADMISSION TAX
§ 3.08.010
Establishment.
§ 3.08.020
Exemptions.
§ 3.08.030
Free admissions.
§ 3.08.040
Reduced admissions.
§ 3.08.050
Season tickets or subscriptions.
§ 3.08.060
Tickets to show admission price.
§ 3.08.070
Collection.
§ 3.08.080
Adoption of regulations – Compliance required.
§ 3.08.090
Violation – Penalty.
Chapter 3.12
EXCISE TAX ON REAL ESTATE SALES
§ 3.12.010
Imposition.
§ 3.12.020
Rate.
§ 3.12.030
Administration and collection.
§ 3.12.040
Capital improvement fund.
Chapter 3.16
SALES OR USE TAX
§ 3.16.010
Imposition.
§ 3.16.020
Rate.
§ 3.16.030
Administration and collection.
§ 3.16.040
Inspection of records.
Chapter 3.20
ADDITIONAL SALES OR USE TAX
§ 3.20.010
Imposition.
§ 3.20.020
Rate.
§ 3.20.030
Administration and collection.
§ 3.20.040
Special initiative procedure.
Chapter 3.24
LICENSE AND OCCUPATION TAXES
§ 3.24.010
Authority.
§ 3.24.020
Definitions.
§ 3.24.030
Occupation license – Required.
§ 3.24.040
Occupation license – Application.
§ 3.24.050
Taxation year.
§ 3.24.060
Occupations subject to tax – Amount.
§ 3.24.070
Interstate, foreign and governmental transactions.
§ 3.24.080
Taxpayer to keep books and records.
§ 3.24.090
Confidentiality of applications.
§ 3.24.100
Right of inspection.
§ 3.24.110
Refund of overpayment.
§ 3.24.120
Liability for failure to pay when due.
§ 3.24.130
Unlawful acts designated.
Chapter 3.28
UTILITIES REVENUE SURCHARGE
§ 3.28.010
Imposition.
§ 3.28.020
Charges.
§ 3.28.025
When payable.
§ 3.28.030
Administration and collection.
§ 3.28.040
Source of taxes.
Chapter 3.32
HOTEL/MOTEL EXCISE TAX
§ 3.32.010
Lodging excise tax.
§ 3.32.020
Special excise tax.
§ 3.32.030
Boundaries.
§ 3.32.040
Administration and collection.
§ 3.32.050
Funds available each year.
§ 3.32.060
Annual report to JLARC.
Chapter 3.34
LODGING TAX ADVISORY COUNCIL
§ 3.34.010
LTAC funds available each year.
§ 3.34.020
LTAC membership.
§ 3.34.030
Proposals.
§ 3.34.040
LTAC meeting(s) and recommendation(s).
§ 3.34.050
City council vote on LTAC recommendation(s).
§ 3.34.060
City budget.
§ 3.34.070
Final report to city on awarded funds.
§ 3.34.080
Annual report to JLARC.
§ 3.34.090
Penalties.
§ 3.34.100
The lodging tax grant application(s).
Chapter 3.36
EMERGENCY SERVICE COST RECOVERY
§ 3.36.010
Authority.
§ 3.36.020
Purpose.
§ 3.36.030
Definitions.
§ 3.36.040
Collection of emergency response costs.
§ 3.36.050
Determination of actual costs.
§ 3.36.060
Distribution of restitution – Multiple department requests.
§ 3.36.070
Interlocal agreements.
Chapter 3.40
DEBT CANCELLATION
§ 3.40.010
Debt cancellation/write-off – Over $300.00.
§ 3.40.020
Debt cancellation/write-off – Under $300.00.
§ 3.40.030
Efforts of collection.
Chapter 3.44
RATES FOR CITY SERVICES
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§ 3.44.010
Rates for various city services.
Chapter 3.48
LAND USE FEE SCHEDULE
§ 3.48.010
Statement of purpose.
§ 3.48.020
Fee schedule for land use applications.
§ 3.48.030
Staff, consultant and professional fees.
§ 3.48.040
Review of charges.