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

Title 3 Revenue and Finance

Chapter 3.02 BIENNIAL BUDGET
§ 3.02.010 Established.
§ 3.02.020 Mid-biennial review.
§ 3.02.030 Authority.
Chapter 3.04 SALES AND USE TAX
§ 3.04.010 Imposition.
§ 3.04.020 Rate.
§ 3.04.030 Administration – Collection.
§ 3.04.040 Inspection of records.
§ 3.04.050 Contract with state.
§ 3.04.060 Confidentiality of information provided on sales tax reports.
Chapter 3.05 SALES OR USE TAX – ADDITIONAL
§ 3.05.010 Imposition.
§ 3.05.020 Rate.
§ 3.05.030 Administration and collection.
§ 3.05.040 Consent to inspection of records.
§ 3.05.050 Authorizing execution of contract for administration.
§ 3.05.055 Special initiative petition procedure.
§ 3.05.060 Violation – Penalty.
Chapter 3.08 LEASEHOLD EXCISE TAX
§ 3.08.010 Imposed – Payment.
§ 3.08.020 Rates.
§ 3.08.030 Administration and collection.
§ 3.08.040 Exemptions.
§ 3.08.050 Access to state records.
§ 3.08.060 Authority to contract with state.
Chapter 3.09 REAL ESTATE EXCISE TAX
§ 3.09.010 Imposition of real estate excise tax.
§ 3.09.020 Taxable events.
§ 3.09.030 Consistency with state tax.
§ 3.09.040 Distribution of tax proceeds and limiting the use thereof.
§ 3.09.050 Seller's obligation.
§ 3.09.060 Lien provisions.
§ 3.09.070 Notation of payment.
§ 3.09.080 Date payable.
§ 3.09.090 Excessive and improper payments.
§ 3.09.100 Penalties.
§ 3.09.110 Severability.
Chapter 3.12 FUNDS
§ 3.12.000 Donation fund.
§ 3.12.010 Cumulative reserve fund for sewage disposal system – Created.
§ 3.12.020 Cumulative reserve fund for sewage disposal system – Appropriations.
§ 3.12.030 Cumulative reserve fund for library addition – Created.
§ 3.12.040 Cumulative reserve fund for library addition – Appropriations.
§ 3.12.045 Library memorial fund.
§ 3.12.050 Cumulative reserve fund for street equipment – Created.
§ 3.12.060 Cumulative reserve fund for street equipment – Treasurer action.
§ 3.12.070 Cumulative reserve fund for water-sewer department – Created – Purpose.
§ 3.12.080 Cumulative reserve fund for water-sewer department – Deposit of and drawings on moneys.
§ 3.12.090 Cumulative reserve fund for water-sewer department – Withdrawal procedure.
§ 3.12.100 Cumulative reserve fund for sanitation department – Created – Purpose.
§ 3.12.110 Cumulative reserve fund for sanitation department – Deposit of and drawings on moneys.
§ 3.12.120 Cumulative reserve fund for sanitation department – Withdrawal procedure.
§ 3.12.130 Swimming pool bond fund – Created.
§ 3.12.140 Swimming pool bond fund – Receipts.
§ 3.12.150 Swimming pool bond fund – Expenditures.
§ 3.12.160 Arterial street fund – Created.
§ 3.12.170 Arterial street fund – Source of funds.
§ 3.12.180 Arterial street fund – Expenditures.
§ 3.12.190 Sanitation department fund – Created.
§ 3.12.200 Sanitation department fund – Deposits.
§ 3.12.210 Sanitation department fund – Withdrawals.
§ 3.12.220 Building maintenance fund – Created.
§ 3.12.230 Building maintenance fund – Deposits.
§ 3.12.240 Building maintenance fund – Withdrawals.
§ 3.12.250 Federal shared revenue fund – Created.
§ 3.12.260 Federal shared revenue fund – Revenue deposit.
§ 3.12.280 Federal shared revenue fund – Moneys – Purpose.
§ 3.12.290 Local improvement guaranty fund – Established.
§ 3.12.300 Local improvement guaranty fund – Interest and earnings.
§ 3.12.310 Local improvement guaranty fund – Assessments – Subrogation rights.
§ 3.12.320 Local improvement guaranty fund – Surplus.
§ 3.12.330 Local improvement guaranty fund – Taxation.
§ 3.12.340 Local improvement guaranty fund – Bonds, coupons, warrant purchase.
§ 3.12.350 Local improvement guaranty fund – General tax certificates, property purchase on or after foreclosure – Disposition.
§ 3.12.360 Local improvement guaranty fund – Warrants against fund.
§ 3.12.370 Municipal airport fund – Created.
§ 3.12.380 Municipal airport fund – Credits.
§ 3.12.390 Municipal airport fund – Withdrawals – Purpose.
§ 3.12.395 Municipal airport fund – Transfer of funds.
§ 3.12.400 Repair and demolition fund – Established.
§ 3.12.410 Repair and demolition fund – Payment authorities.
§ 3.12.420 Repair and demolition fund – Funds transfer.
§ 3.12.430 Repair and demolition fund – Source of funds.
§ 3.12.440 Park improvement fund.
§ 3.12.450 Current expense capital project fund.
§ 3.12.455 Current expense capital project fund – Transfer of funds.
§ 3.12.460 Beautification project fund.
§ 3.12.470 Dean Vaagen Memorial Park fund.
§ 3.12.480 Russel and Adele Spencer Memorial Park and recreation fund.
§ 3.12.490 LID No. 15 construction fund.
§ 3.12.500 Federal withholding reserve fund.
§ 3.12.510 Drug investigation fund.
§ 3.12.520 Drug buy account.
§ 3.12.530 Wastewater treatment facility operations and maintenance fund (No. 410).
§ 3.12.540 Vinson fund.
§ 3.12.550 Custodial fund.
§ 3.12.560 Draper Memorial fund.
Chapter 3.16 LOCAL IMPROVEMENT DISTRICT FUND WARRANTS
§ 3.16.010 Issue and redemption.
§ 3.16.020 Priority of lien.
Chapter 3.20 LODGING TAX
§ 3.20.010 Imposition of tax.
§ 3.20.020 Definitions.
§ 3.20.030 Tax imposed addition to other.
§ 3.20.040 Special fund created.
§ 3.20.050 Administration and collection of tax.
§ 3.20.060 Penalty for violation.
Chapter 3.24 CHECK HANDLING (NSF) FEE
§ 3.24.010 Check handling fee established.
Chapter 3.40 UTILITY TAXES
§ 3.40.010 Exercise of revenue license power.
§ 3.40.020 Definitions.
§ 3.40.030 Persons subject to tax – Tax payment periods.
§ 3.40.040 Persons subject to tax and rate.
§ 3.40.050 Failure to pay tax.
§ 3.40.060 Tax return and payment – Due date.
§ 3.40.070 Tax computation on gross income – Exceptions and deductions.
§ 3.40.080 Payment.
§ 3.40.090 Taxpayer to keep books and records – Returns confidential.
§ 3.40.100 Sale during quarter.
§ 3.40.110 Overpayment or deficiency.
§ 3.40.120 Failure to comply – Treasurer to ascertain tax.
§ 3.40.130 Failure to comply – Unlawful.
§ 3.40.140 Payment past due – Interest and penalties.
§ 3.40.150 Unpaid taxes deemed debt against the city.
§ 3.40.160 Appeal.
§ 3.40.170 Violation – Penalty.
Chapter 3.44 (RESERVED)
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Chapter 3.50 SALES AND USE TAX FOR AFFORDABLE HOUSING
§ 3.50.010 Imposition of sales and use tax for affordable housing.
§ 3.50.020 Purpose of tax.
§ 3.50.030 Administration and collection – Statutory compliance.
§ 3.50.040 Affordable housing sales tax fund.
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