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City of Yelm, WA
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Municipal Code
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
Chapter 3.02
ANTIRECESSIONARY TITLE II FUND
§ 3.02.010
Created – Source of revenues – Disbursement.
Chapter 3.04
ARTERIAL STREET FUND
§ 3.04.010
Created.
§ 3.04.020
Funds credited to account.
§ 3.04.030
Area to be improved.
§ 3.04.040
Additional emergency appropriation.
§ 3.04.050
Funds borrowed from capital outlay fund.
Chapter 3.06
CLAIMS FUND AND PAYROLL FUND
§ 3.06.010
Claims fund – Created.
§ 3.06.020
Claims fund – Transfer of funds by warrants.
§ 3.06.030
Payroll fund – Created.
§ 3.06.040
Payroll fund – Transfer of funds by warrants.
Chapter 3.08
CONTINGENCY FUND
§ 3.08.010
Established.
§ 3.08.020
Maintained by council.
§ 3.08.030
Transfers from other funds authorized.
§ 3.08.040
Amount limited.
§ 3.08.050
Expenditures.
Chapter 3.16
CUMULATIVE RESERVE FUND FOR GENERAL MUNICIPAL PURPOSES
§ 3.16.010
Established.
§ 3.16.020
Accumulation of moneys.
§ 3.16.030
Expenditure limitations.
§ 3.16.040
Transfer of funds from current expense investment account.
Chapter 3.22
DEPARTMENT OF COMMUNITY DEVELOPMENT GRANT FUND
§ 3.22.010
Established – Deposits.
Chapter 3.28
LOCAL IMPROVEMENT GUARANTY FUND
§ 3.28.010
Established.
§ 3.28.020
Tax levy to meet fund requirements.
§ 3.28.030
Incorporation of related laws.
Chapter 3.32
SALES AND USE TAX
§ 3.32.010
Imposed.
§ 3.32.020
Rate.
§ 3.32.030
Administration and collection.
§ 3.32.040
City records inspection.
§ 3.32.050
Contract with state.
Chapter 3.34
ADDITIONAL SALES AND USE TAX
§ 3.34.010
Imposed.
§ 3.34.020
Rate.
§ 3.34.025
Credit against state's share of tax – Sales or use tax for affordable housing – Imposition.
§ 3.34.026
Credit against state's share of tax – Sales or use tax for affordable housing – Rate.
§ 3.34.030
Administration and collection.
§ 3.34.035
Distribution.
§ 3.34.040
City records inspection.
§ 3.34.050
Contract with state.
§ 3.34.060
Tax subject to special initiative procedures.
§ 3.34.070
Violation – Penalty.
Chapter 3.36
VOLUNTEER FIREMEN'S RELIEF AND PENSION FUND
§ 3.36.010
Conformance with act of 1945.
§ 3.36.020
Department membership limited.
§ 3.36.030
Board of trustees.
Chapter 3.40
GAMBLING TAX
§ 3.40.010
Definitions.
§ 3.40.020
Levy rate.
§ 3.40.030
Computed – Payment.
§ 3.40.040
Administration and collection.
§ 3.40.050
Method of payment.
§ 3.40.060
Failure to pay when due.
§ 3.40.070
Declaration of intent to conduct activity.
§ 3.40.080
Records – Maintained accurately.
§ 3.40.090
Records – Produced on request.
§ 3.40.100
Records – Failure to produce for inspection.
§ 3.40.110
Records – Jeopardy assessment for failure to produce.
§ 3.40.120
Overpayment or underpayment.
§ 3.40.130
Determination of tax due upon payment failure.
§ 3.40.140
Additional to others.
§ 3.40.150
Tax due and penalties – Debt to city.
§ 3.40.160
Right of recovery by city or taxpayer.
§ 3.40.170
Violation – Penalties.
Chapter 3.42
UTILITY TAX
§ 3.42.010
Exercise of power to license for revenue.
§ 3.42.020
Definitions.
§ 3.42.030
Business license required.
§ 3.42.040
Imposed – Amount.
§ 3.42.050
Deductions.
§ 3.42.060
Annexation – Copies of ordinance provided.
Chapter 3.44
INACTIVE AND EXCESS FUNDS
§ 3.44.010
Investment of funds authorized.
§ 3.44.020
Investment securities conversion authorized.
§ 3.44.030
Monthly report of investments.
Chapter 3.48
SPECIAL INITIATIVE PROCEDURE FOR IMPOSING OR ALTERING CERTAIN TAXES
§ 3.48.010
Applicability.
§ 3.48.020
Applicability date.
§ 3.48.030
Petition – Filing – Action by council.
§ 3.48.040
Petition – Proposed ordinance to be included.
§ 3.48.050
Petition – Signatory requirements.
§ 3.48.060
Petition – Certification by city clerk/treasurer.
§ 3.48.070
Election – Initiative of taxpayers.
§ 3.48.080
Election – Conduct generally.
§ 3.48.090
Election – Publication of proposed ordinance.
§ 3.48.100
Election – Ballots.
§ 3.48.110
Effective date of ordinance after election.
§ 3.48.120
Recordkeeping duty of city clerk/treasurer.
Chapter 3.52
REAL ESTATE AND USED MOBILE HOME SALES TAX
§ 3.52.010
Imposition – Rate.
§ 3.52.020
Taxable events.
§ 3.52.030
Consistency with state tax and statutes.
§ 3.52.040
Distribution of tax proceeds – Use limitations.
§ 3.52.050
Seller's obligation.
§ 3.52.060
Lien provisions.
§ 3.52.070
Payment and collection of tax – Receipts and recording.
§ 3.52.080
Date payable – Penalty for late payment.
§ 3.52.090
Excessive and improper payments.
Chapter 3.56
BOND REGISTRATION
§ 3.56.010
Definitions.
§ 3.56.020
Findings.
§ 3.56.030
Adoption of registration system.
§ 3.56.040
Statement of transfer restrictions.
Chapter 3.60
CHANGE AND IMPREST FUND FOR MUNICIPAL COURT
§ 3.60.010
Established – Purpose.
§ 3.60.020
Custodian.
Chapter 3.62
IMPREST FUND FOR POLICE DEPARTMENT
§ 3.62.010
Established – Purpose.
§ 3.62.020
Custodian.
Chapter 3.64
CHANGE AND IMPREST FUND FOR CITY CLERK/TREASURER'S OFFICE
§ 3.64.010
Established – Purpose.
§ 3.64.020
Custodian.
Chapter 3.68
EQUIPMENT RENTAL AND RESERVE FUND AND INFORMATION TECHNOLOGY FUND
§ 3.68.010
Established.
§ 3.68.020
Authorization.
§ 3.68.030
Scope of equipment managed by the funds.
§ 3.68.040
Financial management of the funds.
Chapter 3.72
DRUG ABUSE RESISTANCE EDUCATION (DARE) FUND
§ 3.72.010
Fund created.
§ 3.72.020
Purpose.
Chapter 3.76
OPEN SPACE FUND
§ 3.76.010
Fund created.
Chapter 3.80
LIBRARY BUILDING FUND
§ 3.80.010
Fund created.
§ 3.80.020
Source of revenue.
Chapter 3.84
HOTEL/MOTEL TAX FUND
§ 3.84.010
Fund created.
§ 3.84.020
Purpose.
Chapter 3.88
EMERGENCY/DISASTER FUND
§ 3.88.010
Fund created.
§ 3.88.020
Use of funds.
Chapter 3.90
AFFORDABLE HOUSING SALES TAX FUND
§ 3.90.010
Fund created.
Chapter 3.92
BIENNIAL BUDGET