All moneys derived from the sale of lots, crypts and niches in the city cemetery shall be distributed as follows:
A. 
Cemetery operating fund, 70 percent;
B. 
Cemetery endowment care fund, 10 percent;
C. 
Cemetery building and development fund, 20 percent.
(Ord. 837 § 2, 1967; Ord. 1169 § 1, 1981; Ord. 1818 § 1, 1997)
There is created and established a new fund in the accounting system of the city, to be known as the "cemetery building and development fund," to provide funding for the reasonable and responsible growth in the future enhancement and capital development of the cemetery facilities and property.
(Ord. 837 § 1, 1967; Ord. 1818 § 2, 1997; Prior code § 1.22.200)
There is hereby created and established in the accounting system of the city of Sumner a new fund to be known as the cemetery endowment fund.
(Ord. 1818 § 5, 1997)
Whenever a check or draft presented to the city is dishonored by nonacceptance or nonpayment by the drawing bank or institution, the maker may be charged a $40.00 check-handling fee. Any license or application paid for with such check or draft is invalid, any obligation paid with such check or draft is still outstanding, and any penalties, interest or fees specified in the Sumner Municipal Code, ordinances or resolutions will continue to accrue, until the city receives funds for the amount of the check or draft plus the check-handling fee.
The city administrator of the city of Sumner, or his/her designee, is hereby authorized to assess said check-handling charge, at his/her discretion, in addition to, and as a part of, the payment or obligation due or made to the city of Sumner for which the dishonored check or draft was issued.
(Ord. 2203 § 1, 2007)
There is hereby created and established in the accounting system of the city of Sumner an expendable trust fund to be known as Fund No. 615, the Section 125 plan trust fund, to be used for the financial transactions related to the city's flexible spending plan.
(Ord. 2078 (part), 2004)
The cumulative reserve fund shall be accumulated, and there shall be paid into the fund such amounts as determined by the city's annual budget. Any moneys in the fund at the end of the fiscal year shall not lapse nor shall the same be a surplus available or which may be used for any other purpose or purposes than those specified; that is, materials or equipment.
(Ord. 628 § 3, 1957; Prior code § 1.22.090)
There is created and established a new fund in the accounting system of the city, to be known as the "equipment rental fund."
(Ord. 840 § 1, 1967; Prior code § 1.22.210)
In accordance with Chapter 141, Laws of 1923, and acts amendatory thereof (being 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 the local improvement ordered in Local Improvement District No. 40, heretofore created, and in any local improvement districts in the city of Sumner created subsequent to the effective date of the ordinance codified in SMC § 3.44.160 through § 3.44.210. This fund shall be known and designated as "local improvement guaranty fund."
(Ord. 819 § 1, 1967; Prior code § 1.22.140)
After February 6, 1967, 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 SMC § 3.44.160; and whenever the city has 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 the fund.
(Ord. 819 § 2, 1967; Prior code § 1.22.150)
Whenever any interest coupon, bond or warrant guaranteed under the provisions of the laws of the state of Washington in pursuance of which the ordinance codified in SMC § 3.44.160 through § 3.44.210 is passed shall be in default, the clerk-treasurer is authorized and directed, upon the presentation and delivery of such defaulted bond, coupon or warrant, to execute, sign and deliver to the person or persons presenting the same, in the order of their presentation, and the clerk-treasurer 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 clerk-treasurer under the provisions of the section shall be held for the benefit of the local improvement guaranty fund.
(Ord. 819 § 3, 1967; Prior code § 1.22.160)
Warrants drawing interest at a rate not to exceed six percent 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 bond obligations guaranteed by the fund.
(Ord. 819 § 4, 1967; Prior code § 1.22.170)
The clerk-treasurer is authorized and directed to pay into such local improvement guaranty fund all interest received from bank deposits of the fund, as well as any surplus remaining in any local improvement district fund guaranteed under state law after the payment of all outstanding bonds or warrants payable primarily out of such local improvement district fund.
(Ord. 819 § 5, 1967; Prior code § 1.22.180)
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 SMC § 3.44.160 through § 3.44.210 shall have any claim therefor against the city, except for payment from the special assessments made for the improvement for which the bond or warrant was issued, and except as against the local improvement guaranty fund created in SMC § 3.44.160, and the city shall not be liable to any holder or owner of the bond, interest coupon or warrant for any loss to the 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 the enforcement of the assessment and to the guaranty fund. A copy of RCW 35.45.070, the provisions of which are included in this section, shall be plainly written, printed or engraved on each bond issued and guaranteed hereunder.
(Ord. 819 § 36, 1967; Prior code § 1.22.190)
There is hereby created and established a petty cash account in the accounting system of the city of Sumner. The purpose of this petty cash account is to meet the needs of departments that need petty cash to maintain their daily operations, to make minor authorized disbursements, and to make change at locations throughout the city in accordance with the rules and regulations established.
(Ord. 2177 § 2, 2006; Ord. 2216 § 1, 2007; Ord. 2331 § 1, 2010)
There is hereby created and established a new fund in the accounting system of the city of Sumner to be known as the "utility's bond reserve fund" for the purpose of depositing and securing the payment of the principal and interest on all outstanding city issued parity bonds in amounts to meet such bond reserve requirements.
(Ord. 1850 § 1, 1998)
A. 
Created within the city's accounting structure is fund No. 002 general government reserve. The purpose of the reserve fund will be to support general fund expenditures in future years, including but not limited to the hiring of three additional firefighters/paramedics in 2006.
The resources of the fund will be utilized as stipulated above unless otherwise authorized by a two-thirds majority vote of the members of the city council of the city of Sumner.
B. 
Created within the city's accounting structure is fund No. 003 general government facilities reserve. The purpose of the reserve fund will be to provide the resources needed for major capital repairs (project expenditures totaling no less than $20,000) to general government facilities, including parks.
The resources of the fund will be utilized as stipulated above unless otherwise authorized by a two-thirds majority vote of the members of the city council of the city of Sumner.
(Ord. 2151 §§ 1, 2, 2005; Ord. 2152 §§ 1, 2, 2005)
Created within the city's accounting structure is a new special revenue fund entitled "ARPA fund." The purpose of this fund is to account and report for the funds distributed to the city of Sumner under the American Rescue Plan Act of 2021.
(Ord. 2785 § 1, 2021)