This Code (Chapter 1.06) is adopted pursuant to Section 3.11 and Section 4.17 of the Charter of the City of Tacoma, in order to establish and define the duties of the departments, offices, and boards necessary to carry out the administrative service of the City government, and in all administrative matters it shall supersede and replace the detailed administrative matters now in force and as set forth in existing laws and ordinances. In the event of a conflict between a provision of this Administrative Code and a provision in any other chapter of the Official Code of the City of Tacoma, the provisions in this Administrative Code shall control.
(Ord. 14887 § 44, 1953-09-28; Ord. 24799 § 1, 1990-12-18)
The City Manager for the Sewer Utility, Solid Waste Utility, and any other utilities services as may be under his/her jurisdiction, and the Public Utility Board pursuant to Section 4.11 of the City Charter for the Electric Utility, Water Utility and the Belt Line Railway, shall each cause to be prepared and submitted to the Council at periodic intervals not exceeding five years comprehensive reviews of all rates and charges for utility services presently in effect, together with recommendations as to needed revisions or adjustments for the ensuing five-year period; provided, in the event no changes or revisions are recommended, then there shall be furnished to the Council sufficient data, information and certifications that the existing charges will be sufficient for the ensuing five-year period to meet all operating and maintenance costs of the utilities involved reasonably foreseeable, in addition to such bond redemption payments and interest costs and debt service coverage as may be required.
(Ord. 19339 § 1, 1971-04-20; Ord. 26079 § 1, 1997-06-10)
The administrative officers enumerated in Section 1.06.070 of this chapter and such other employees as the City Manager may designate shall comprise the City Manager's administrative staff. The administrative staff shall meet at the call of the City Manager and shall advise him and consult with him upon all matters which he may refer to them concerning the administration of any or all activities of the City government.
(Ord. 14887 § 36, 1953-09-28)
The heads of administrative departments, offices, and other administrative units of the general City government shall be responsible to the City Manager, except as specifically provided otherwise by State law or Charter. The City Manager may set aside any action taken by any administrative official under his direction and control and may supersede him in the functions of his office. In case of a vacancy in office or during the absence of any office head, the City Manager may designate an acting head or perform personally the functions of the office. All administrative officers shall keep informed as to the latest practices in their particular fields and shall inaugurate, with the approval of the City Manager, such new practices as appear to be of benefit to the service and to the public.
(Ord. 14887 § 36, 1953-09-28)
The City Manager shall have authority to assign to the various departments and offices such responsibilities and duties as he/she considers necessary for the efficient conduct of the work of the City government, subject to the Charter, State law, specific provisions of this chapter, and subject to City Council approval through the appropriation of funds. Except as otherwise provided by Charter, State law, or this chapter, the head of any department or office may delegate the functions assigned to him/her to such subordinate officers and employees as may to him/her seem desirable, and, when not otherwise provided by law and with the approval of the City Manager, he/she may establish such sections or units as may seem to him/her necessary for the efficient conduct of duties for which he/she is responsible. Administrative officers shall submit to the City Manager charts showing the organization for administering the functions and services for which they have responsibility. The charts shall be in such form as may be prescribed by the City Manager. Revisions in administrative organization which shift activities or personnel from one subdivision to another or which create or consolidate subdivisions shall be approved by the City Manager, and revised organization charts shall be filed following such approval.
(Ord. 14887 § 36, 1953-09-28; Ord. 26079 § 2, 1997-06-10)
It shall be the duty of every department or office, subject to such rules as the City Manager may prescribe, to furnish to any other department or office such service, labor, equipment, or materials as may be requisitioned by the head of such other office, and as its own facilities permit. The City Manager may direct any department or office to perform work for any other administrative unit.
(Ord. 14887 § 36, 1953-09-28)
Reports, in such form as the City Manager prescribes, of the activities of each department and office shall be made to the City Manager at the end of each quarterly period and at such other times as the City Manager may require, and an annual report shall be also filed with the City Manager within 90 days after the end of each fiscal year. A summary of such reports shall be made by the City Manager and submitted to the City Council. Each administrative office shall establish a system of records and reports in sufficient detail to furnish all information necessary to provide proper control of the activities for which he is responsible and to form a basis for periodic reports to the City Manager.
(Ord. 14887 § 36, 1953-09-18)
The administrative service of the City shall be organized into departments and offices, which are hereby continued, created, or established as follows:
Department or Office
Administrative Officer
Finance Department
Director of Finance
Community and Economic Development Department
Director of Community and Economic Development
Planning and Development Services Department
Director of Planning and Development Services
Neighborhood and Community Services Department
Director of Neighborhood and Community Services
Human Resources Department
Director of Human Resources/Personnel Officer
Information Technology
Director of Information Technology
Public Works Department
Director of Public Works
Environmental Services Department
Director of Environmental Services Department
City Attorney’s Office
City Attorney
Office of Hearing Examiner
Hearing Examiner
Police Department
Police Chief
Fire Department
Fire Chief
Office of Government Relations
Government Relations Officer
Office of Equity and Human Rights
Director of Equity and Human Rights
(Ord. 14887 § 15, 1953-09-28; Ord. 16724, 1961-01-24; Ord. 17099 § 1, 1962-07-03; Ord. 18700 § 1, 1968-12-26; Ord. 19407 § 1, 1971-07-27; Ord. 19763 § 1, 1973-02-27; Ord. 20230 § 1, 1974-10-15; Ord. 24720 § 1, 1990-09-25; Ord. 26079 § 3, 1997-06-10; Ord. 26386 § 1, 1999-03-23; Ord. 26651 § 1, 2000-07-11; Ord. 27466 § 1, 2006-01-17; Ord. 27483 § 1, 2006-04-25; Ord. 28093 Ex. A, 2012-10-16; Ord. 28108 Ex. A, 2012-12-04; Ord. 28866 Ex. A, 2022-12-13)
A. 
Community-initiated conduct complaint system. The City Manager shall appoint a City employee who does not work for the Tacoma Police Department, and who reports directly to the City Manager, to perform the following functions:
1. 
Receive and forward community-initiated conduct complaints to the Police Department;
2. 
Ensure complainants are notified that their complaint has been received and forwarded and that they are informed of all findings;
3. 
Produce statistical reports;
4. 
Serve as a liaison to the Community’s Police Advisory Committee;
5. 
Other duties related to implementation of this section, as may be assigned by the City Manager.
B. 
Community’s Police Advisory Committee; creation of the Committee.
1. 
There is created a Community’s Police Advisory Committee (“Committee”), consisting of 11 members, one member from each City Council District and five members from the general community; and one designated Emerging Leader member position for individuals between the ages of 16-24 at the time of appointment, with a minimum of 40 percent of the members from traditionally underrepresented communities or groups that reflect and represent the diverse communities in the City of Tacoma. Members must be residents of Tacoma. Commissioned law enforcement professionals and their family members are eligible to serve, provided that no current member of the Tacoma Police Department or his or her immediate family may serve. However, the Committee will consist of no more than three members that are commissioned law enforcement professionals or retired commissioned law enforcement professionals.
2. 
Members shall be appointed by the City Council. Members shall serve staggered one-, two-, or three-year terms. No member shall serve more than ten years. The Emerging Leader member position shall be appointed for a one-year term and shall be eligible to serve subsequent terms.
C. 
Duties of the Committee. The Committee shall perform the following duties:
1. 
Foster understanding and communication between the residents of Tacoma and the Tacoma Police Department and review and advise the Chief of Police on community relations between the Police Department and the community.
2. 
Hold regular public meetings to promote awareness of the community complaint process, solicit input from the community, and convene community conversations regarding police services, programs, and issues of public safety to encourage and develop an active community-police partnership with an emphasis on improving relations between the Police Department and residents in Tacoma. The Committee shall forward community complaints to the community-initiated conduct complaint system.
3. 
Work to strengthen and ensure the application of equal protection under the law throughout the community.
4. 
Review the investigative process and results of completed administrative investigations of complaints, such as alleged excessive use of force or police brutality, for discussion purposes with regard to what processes may be considered in preventing the occurrences of future activities.
5. 
Generate community interest and involvement, and promote public awareness of the City’s police services and programs, including, but not limited to, business and residential crime prevention programs, safety training, domestic violence intervention, community-oriented policing, and other areas of community relations.
6. 
Review, develop, and recommend strategies to the City Council, City Manager, and Chief of Police concerning Police Department policies, procedures, rules, training, and programs. Examples of potential areas that may be reviewed or studied include such areas as police misconduct investigation procedures, in-service training in human relations, Citywide crime prevention efforts, community participation and education on rights and responsibilities and community-oriented policing. The specific study or review areas set forth above are to be considered as examples of the areas to be studied and reviewed and are not intended to be limitations.
7. 
Notwithstanding the duties of the Committee as described above, the Committee shall have no power or authority to investigate, review, or otherwise participate in matters involving specific police personnel or specific police-related incidents. Should any concern raised by the Committee remain unresolved after receiving a response from the Chief of Police, the Committee may request the matter be referred to the City Manager.
D. 
The Committee may adopt by-laws and processes for its internal organization.
E. 
The City Manager’s Office will appoint staff to support the Committee.
(Ord. 27589 § 1, 2007-02-20; Ord. 27826 § 1, 2009-08-11; Ord. 28310 Ex. A, 2015-08-04; Ord. 28324 Ex. A, 2015-10-13; Ord. 28685 Ex. A, 2020-08-11; Ord. 29056 Ex. A, 2025-10-07)
There are hereby continued or created and established the following boards and commissions: Public Library Board, City Planning Commission, Civil Service Board, Police Relief and Pension Fund Board, Firemen’s Pension Fund Board, Board of Administration of Employees' Retirement System, and Board of Contracts and Awards. Each board or commission shall be so organized and have such powers and duties as are required by State law, Charter and ordinances.
(Ord. 14887 § 17, 1953-09-28; Ord. 27886 Ex. B, 2010-05-04)
[1]
Note: Library Board – See Chapter 1.16 and Charter Section 3.9. Planning Commission – See Chapter 13.02 and Charter Section 3.8. Civil Service Board – See Charter Section 6.11 and Section 1.06.440. Pension Boards – See Chapter 1.30.
The personnel holding the positions set forth in Sections 1.06.070 and 1.06.500, and the personnel holding the positions of Assistant Superintendents in the Light Division, Water Division and Belt Line shall be a part of the unclassified services as defined in Section 6.1, subsection (d) of the City Charter.
(Ord. 14887 § 8, 1953-09-28; Ord. 25335 § 1, 1993-07-20; Ord. 28093 Ex. G, 2012-10-16)
A. 
The City Clerk, under the supervision of the City Attorney, shall perform the duties of the office of City Clerk as set forth in the City Charter, and shall:
1. 
Be responsible for the publication, filing, indexing, and safekeeping of the records of all proceedings of the Council;
2. 
Record and certify all ordinances and resolutions;
3. 
Prescribe and furnish sample forms for all petitions provided for by Charter and ordinances;
4. 
Publish all legal notices, unless otherwise provided by law or ordinance;
5. 
File and preserve all franchises, oaths of office, and other documents not required to be filed elsewhere;
6. 
Be the custodian of the official seal of the City of Tacoma;
7. 
Perform such other duties as may be imposed or prescribed by the laws of the State of Washington, the Charter of the City of Tacoma, the ordinances of the City of Tacoma, or as may be required or requested by the Mayor and members of the Council, the City Manager, or the City Attorney;
8. 
Attend all meetings of the Tacoma City Council and keep a permanent journal of all its proceedings; and
9. 
Cause City Council candidates’ statements not exceeding 200 words, submitted in accordance with Charter Section 5.6, to be mailed to each individual place of residence in the City at least 10 days prior to the date set for the primary municipal election. In addition, the City Clerk shall cause Civil Service Board candidates’ statements to be printed and circulated in the same manner as City Council candidates’ statements.
10. 
Provide for inactive records storage, develop and maintain retention schedules to ensure compliance with federal, state and City laws, and assist City departments in maintaining and disposing of City records.
(Ord. 19407 § 4, 1971-07-27; Ord. 19670 § 1, 1972-10-03; Ord. 22296 § 1, 1981-01-20; Ord. 24720 § 2, 1990-09-25; Ord. 25334 § 1, 1993-07-20; Ord. 26079 § 4, 1997-06-10; Ord. 26560 § 1, 1999-12-14; Ord. 26666 § 1, 2000-08-01; Ord. 27466 § 2, 2006-01-17)
The Public Works Department, under the supervision and control of the Public Works Director, shall be responsible for the following duties and functions:
1. 
Adjust parking rates for all System parking facilities, after consultation with the City Council, by decreasing the rates below the rates set by the City Council, or increasing the rates up to the maximum rates set by City Council.
2. 
Periodically adjust parking rates for System parking facilities in accordance with the market for parking in downtown Tacoma and the City’s economic development policies.
3. 
Manage, administer, and control the operation of all System parking facilities.
4. 
Collect all parking fees, charges, and taxes within the City, whether imposed by the City or another entity on System parking facilities.
5. 
Conduct parking studies, and assess and define parking requirements within the City.
6. 
Develop and recommend to the City Council plans and programs to meet parking requirements, including the construction, maintenance, and operation of sufficient parking facilities to meet parking requirements within the City.
7. 
Identify, develop, and recommend to the City Council new or expanded sources of parking revenue to provide funding for maintenance, operations, and debt service for System parking facilities.
8. 
For purposes of this section, “parking facility” shall mean, without limitation, garages, parking structures, parking lots, and parking stalls owned, leased, rented, or managed by the System.
(Ord. 26546 § 8, 1999-12-07; Ord. 27466 § 3, 2006-01-17)
The Cable Communications and Franchise Services group, under the supervision and control of the City Manager, or his designee, shall be responsible for the following duties and functions:
A. 
Institutional Network, or I–Net.
1. 
Provide for, administer, and control the operation, and use of the I–Net for the primary purpose of providing high-speed data, voice, and video communications to, from, and among City departments, libraries, governmental entities, accredited schools, and other authorized users.
2. 
Approve and have paid to the Department of Public Utilities, Light Division, or other vendors as required, authorized charges for construction, maintenance, or other authorized services related to the operation of the I–Net.
3. 
Develop for approval by the City Manager a cost methodology for charges to be paid by departments and divisions of the City for use of the I–Net, and charge for such use in accordance with the methodology as approved.
4. 
Develop and recommend to the City Council agreements with other governmental entities, accredited public and private schools, and other authorized users, setting forth the terms and conditions for use of the I–Net by such entities and the operation, maintenance, and capital recovery costs to be paid by such entities for use of the I–Net, and provide for the administration of such I–Net agreements in accordance with their terms and for the provision of I–Net services to such entities and the collection from such entities of the I–Net charges as authorized by the City Council.
B. 
Education, and government access channels.
1. 
Administration of access channels set aside for education, and government use as defined in Title 16 of the Tacoma Municipal Code and provided for in cable TV franchises and agreements;
2. 
Provide and allocate use of access channels to other governmental entities and schools (Access Providers) in accordance with agreements, ordinances, resolutions, or guidelines approved by the City Council and by the directives of the City Manager where authorized by ordinance or the City Council;
3. 
Develop and recommend to the City Council Access Provider agreements with each designated access provider;
4. 
Provide for the administration of such Access Provider agreements in accordance with their terms, and for the provision of access services as authorized by the City Council;
5. 
Maintain quarterly and yearly reports on Access Providers’ use of the access channels made available for their use.
C. 
Master Control Site. Provide for the management, acquisition, installation, maintenance, repair, disposition, and operation of the Master Control Site or sites as provided for in cable TV franchises and agreements.
D. 
Franchise and Title 16 administration. Administer all telecommunication and cable TV franchises and agreements, and those portions of Tacoma Municipal Code Title 16 as designated from time to time by the City Manager.
(Ord. 26449 § 1, 1999-06-22; Ord. 27466 § 4, 2006-01-17; Ord. 28069 Ex. A, 2012-05-08)
The City Manager shall have all powers contemplated by the Charter and City ordinances. The City Manager shall be the chief administrative officer of the general City government and shall supervise and be responsible for the effective management of the administrative affairs of the City and shall supervise all City departments and offices, except as is otherwise provided by the Charter, State law, or ordinances. The City Manager shall be responsible for the proper execution of the policies set by the City Council and the enforcement of all laws and ordinances. The City Manager shall be responsible to the City Council for the efficient and economical conduct and operation of all City departments and offices under the City Manager’s jurisdiction. The City Manager shall keep the Council informed of the conditions and needs of the City and shall make such reports and recommendations as City Manager may deem desirable or as may be requested of City Manager by the City Council; prepare and submit to the City Council the proposed annual preliminary budget for the general government; see that City expenditures do not exceed amounts available for expenditures; supervise the purchase, lease, rental, use, maintenance and assignment of City property required by the various departments and offices of the general government of the City; appoint, remove, suspend and discipline all officers and employees of the City under the City Manager’s jurisdiction, subject to the civil service provisions of the Charter and except as otherwise provided therein, or by State law, or the City Manager may at their discretion authorize the head of a department or office responsible to them to appoint and remove subordinates in such department or office; fix and establish the number of employees in the various City departments and offices under the City Manager’s jurisdiction and determine their duties and compensation, subject to the approval of the City Council; exercise all powers conferred by law upon the City but not specifically conferred upon any official; take or cause to be taken or recommend to the City Council in the proper case all and every action necessary to protect the best interests and promote the welfare of the City; and perform such other duties and have and exercise such other powers as may be prescribed by law. The City Manager shall have the right to attend all meetings of the City Council and to take part in discussion of matters coming before the City Council, but the City Manager shall not have the right to vote on any such matter. The City Manager shall develop policies, practices and strategic investments to reverse racial disparity trends in the community and eliminate institutional racism at the City of Tacoma to ensure that outcomes and opportunities for all people are no longer predicable by race. The City Manager shall ensure all departments and offices incorporate racial equity principles in all aspects of strategic planning and budgetary planning. The City Manager shall provide to City Council, on at least an annual basis, a formal report on the progress in advancing equity, including progress on City racial equity action planning and specific departmental progress towards contracting and workforce diversity goals, and any other goals as determined by the City Council that impact the racial equity framework.
(Ord. 14887 § 1, 1953-09-28; Ord. 28866 Ex. A, 2022-12-13)
The City Manager shall, consistent with the City Charter and except as otherwise provided by ordinance, undertake, supervise, or assign the responsibility for the supervision and administration of the leasing, rental, use, maintenance, management, acquisition, and disposition of City facilities, real property, and other assets, and for the custodial retention, maintenance, and indexing of all documents and records pertaining thereto.
(Ord. 26079 § 5, 1997-06-10)
In exercising general control and supervision over the administrative affairs of the general government of the City, the City Manager shall deal insofar as it is possible through the administrative officers of the general government designated by this chapter, and except as otherwise provided by Charter or State law all such officers shall be directly and exclusively responsible to him, and to no other person or body, for the efficient and economical conduct of their respective departments and offices.
(Ord. 14887 § 2, 1953-09-28)
The City Manager is hereby authorized to issue rules or administrative regulations not inconsistent with State law, the Charter or ordinances of the City, outlining the general procedures for the administration of City activities under his jurisdiction, and he may provide for a system of administrative regulations to be issued by the heads of the various departments and offices of the City general government.
(Ord. 14887 § 3, 1953-09-28)
The City Manager may, within the limits of the City Charter and the annual budget adopted by the City Council, appoint one or more Assistant City Managers, Assistants to the City Manager, and administrative assistants, or may designate employees of the City as such whose duties shall be to assist the City Manager in such manner as he may designate and to conduct studies and research into the most advantageous administrative practices, the application of which will improve the administration of the City government. The City Manager may, within the limits of the annual budget adopted by the City Council, provide such clerical and other assistants as he deems necessary for his office and the offices of any administrative assistants.
(Ord. 14887 § 4, 1953-09-28; Ord. 27466 § 5, 2006-01-17)
Whenever the City Manager is unable to personally perform the duties of his/her office, due to disability or absence from the City, the senior available administrative assistant to the City Manager, or such other City employee as designated in writing by the City Manager, at no increase in salary, shall serve as Acting City Manager, and shall supervise and be responsible for the effective management of the administrative affairs of the City, and shall be otherwise empowered with all the powers of the City Manager, except the power to appoint and remove heads of departments or subordinates; provided, however, that whenever the City Manager's absence or disability appears to be of continuing duration, the City Council may appoint some other City official or City employee to perform said duties.
(Ord. 14887 § 4A, 1953-09-28; Ord. 15028, 1954-06-01; Ord. 26079 § 6, 1997-06-10)
The City Manager shall at such times as he may be directed to do so by the City Council, submit to the City Council an annual report of the City's activities and finances, which report shall be made available for public distribution, and he shall prepare and present such other reports as the City Council may require or as he deems advisable.
(Ord. 14887 § 5, 1953-09-28)
The Community and Economic Development Department shall be under the supervision of the Director of the Community and Economic Development Department, and shall:
A. 
Lead, develop, and execute an economic development program or programs designed to foster economic vitality through marketing the livability of Tacoma, stimulating investment and job creation, and encouraging international exchange and trade development;
B. 
Research, plan, and implement development projects;
C. 
Lead development efforts for neighborhoods and business districts;
D. 
Plan, develop, and implement economic, cultural, housing, community development, growth management, neighborhood enhancement, transportation, open space, or related activities and programs authorized by state, federal, or other grant programs, and make recommendations to the City Manager and City Council in respect thereto;
E. 
Analyze, develop, and execute plans and programs designed to make both low-income and market-rate housing available to meet the needs of Tacoma citizens;
F. 
Advise other departments on issues and opportunities relating to economic development, housing, community development, neighborhood planning, culture, tourism, marketing, and urban renewal, and coordinate the contributions of other departments to such programs;
G. 
Provide staff assistance and secretarial and clerical services required by the Tacoma Arts Commission; and
H. 
Perform such other duties as may be prescribed by ordinance or by the City Manager.
(Ord. 22766 § 1, 1982-09-07; Ord. 24720 § 3, 1990-09-25; Ord. 26386 § 2, 1999-03-23; Ord. 27079 § 1, 2003-04-29; Ord. 27466 § 6, 2006-01-17; Ord. 28110 Ex. A, 2012-12-04)
The Planning and Development Services Department shall be under the supervision of the Director of Planning and Development Services, and shall:
A. 
Issue and revoke all building and sign permits; administer all building codes and ordinances; cause to be inspected all gas, plumbing, heating system installations, boilers, sanitary and safety equipment of all buildings and structures within the City; issue, and collect the fees for, all building, plumbing, sewer, street obstruction, sign, and all other permits relating to the construction, maintenance and repair of buildings and structures, and installations appurtenant thereto; propose and revise all building and construction codes; recommend condemnation and abatement of unsafe buildings and structures; regulate and maintain the City's master address maps and records;
B. 
Develop and maintain relevancy of the City’s comprehensive plan pursuant to Tacoma Municipal Code 13.02, and create comprehensive plans for growth and development, to include land use planning, long-range and integrated planning, capital improvements, transportation planning, and urban design, and collect or develop data and information needed to facilitate informed decisions in formulating and approving such plans;
C. 
Study, analyze, plan, develop, and administer programs relating to the restoration and preservation of properties of special value for historic, architectural, recreational, or aesthetic reasons;
D. 
Lead, develop, and execute plans and programs designed to preserve the City’s historic heritage and to foster cultural development in all forms for the citizens of Tacoma;
E. 
Provide staff assistance and secretarial and clerical services required by the City Planning Commission and the Landmarks Preservation Commission; and
F. 
Perform such other duties as may be prescribed by ordinance or assigned by the City Manager.
(Ord. 28109 Ex. A, 2012-12-04)
The Neighborhood and Community Services Department shall, under the supervision of the Director of Neighborhood and Community Services Department:
1. 
Study, analyze, develop, and administer programs to build healthy and successful neighborhoods and households, and make recommendations to the City Manager and City Council relating thereto.
2. 
Engage in human services planning and contracting for services that focus on the human needs and quality of life of the citizens of Tacoma.
3. 
Monitor and enforce anti-discrimination ordinances and resolutions, and prevent reoccurrence once it has been identified.
4. 
Provide support to and assist the appropriate boards and commissions in the conduct of its business pursuant to Tacoma Municipal Code 1.29.030.
5. 
Enforce all codes and ordinances regulating commercial, industrial, and residential building and housing; regulate and maintain the City's master address maps and records.
6. 
Administer and enforce provisions of the City’s noise enforcement ordinances.
7. 
Perform such other duties as may be prescribed by ordinance or by the City Manager.
(Ord. 26386 § 3, 1999-03-23; Ord. 28108 Ex. A, 2012-12-04)
(Civil Defense Department. Ord. 14887 § 22, 1953-09-28; repealed by Ord. 26079 § 7, 1992-06-10)
(Office of Management, Budget, and Analysis. Ord. 26651 § 2, 2000-07-11; repealed by Ord. 27483 § 2, 2006-04-25; )
A. 
Pursuant to RCW 35.34.040, a two-year fiscal biennium budget is hereby established for the period from January 1, 1991, through December 31, 1992, and for each two-year period thereafter until this code provision is repealed, which repeal will be effective as of the conclusion of a fiscal biennium, as authorized pursuant to RCW Chapter 35.34. The first biennial budget and all subsequent biennial budgets shall be prepared, considered, and adopted under the provisions of RCW Chapter 35.34, and the provisions of any applicable City ordinance not inconsistent with the provisions of State statute.
B. 
The budget estimates, the proposed preliminary budget, the preliminary budget, notices of hearing, the budget hearing, and adoption of the biennial budget shall be processed and accomplished in accordance with the requirements of RCW Chapter 35.34, or as permitted (or not prohibited) by RCW Chapter 35.34, as authorized by ordinances and resolutions from time to time adopted by the City Council not inconsistent with RCW Chapter 35.34.
(Ord. 24660 § 1, 1990-06-19)
A mid-biennium review and modification of the biennial budget, as provided by RCW 35.34.130, shall occur no sooner than eight months after the start, nor later than conclusion of the first year of each fiscal biennium. The City Manager shall prepare budget modifications proposed to be effective at the start of the second year (January 1) of the fiscal biennium, which proposed budget modifications shall be filed with the City Clerk, copies thereof transmitted to each Council member, and copies made available as a public record to members of the public or press requesting such copies. A public hearing on the proposed modifications shall be held and notification thereof made as provided by resolution of the City Council not inconsistent with RCW 35.34.130. At such hearing or thereafter, the City Council may, by ordinance, approve such modifications to the budget as it deems necessary or proper. A complete copy of the budget modifications as adopted shall be transmitted to the Division of Municipal Corporations in the office of the State Auditor and to the Association of Washington Cities as required by RCW 35.34.130.
(Ord. 24660 § 2, 1990-06-19)
The Director of Finance shall be responsible for the financial and purchasing operations of the City, which includes both General Government and Department of Public Utilities, except as otherwise directed by the City Council.
A. 
The Finance Department, under the supervision of the Director of Finance, shall perform those functions prescribed by the City Charter and applicable laws, and, subject to the provisions of the Charter, State law, and ordinances shall:
1. 
Compile and prepare the estimates for the General Government Budget;
2. 
Prepare and submit all financial statements and reports required by State law and the Charter, or as may be requested by the City Council, the City Manager, the Public Utility Board, or the Director of Utilities;
3. 
Maintain a general accounting system for the City and its departments and officers and maintain general control accounts for all departments and City utilities, including, but not limited to, accounts receivable, accounts payable, and maintenance of financial systems consistent with the City Charter and in conformity with the recognized accounting practices and regulations prescribed for cities by the Federal Government or the State of Washington Division of Municipal Corporations in the Office of the State Auditor;
4. 
Audit currently all City funds, including special and trust funds of the City;
5. 
Pre-audit all purchase orders and expenditures;
6. 
Audit all payrolls which have been prepared and submitted by the several departments;
7. 
Maintain adequate records of all receipts, disbursements, and status of all municipal funds;
8. 
Purchase all supplies, materials, and services for the City except the services of experts, in the manner prescribed by the Charter and Sections 1.06.240 - 1.06.330;
9. 
Store all supplies and materials not delivered to the various departments;
10. 
Maintain control and a running inventory of all fixed assets of the City;
11. 
Conduct all sales of general obligation and revenue bonds issued by the authorization of the City Council, and shall be responsible for recommending the appropriate receipt, disbursement and investment of funds consistent with the applicable bond ordinances and shall provide required City financial information and financial assurances for all revenue and general obligation bonds of the City, General Government and Department of Public Utilities. Further, the Finance Director will provide any other necessary financial information for all revenue and general obligation bonds and any other debt issue affecting the City's indebtedness;
12. 
Maintain records of delinquent assessments and local improvement district foreclosure proceedings; and
13. 
Prepare a monthly report of the fiscal activities of all funds for the preceding month and such other reports as may be required by the City Manager or the Director of Utilities.
B. 
The City Treasurer, under the supervision of the Director of Finance and subject to the provisions of the Charter, State law, and ordinances shall:
1. 
Be responsible for the receipt, custody, and disbursement of all City funds and all local improvement district funds and other trust funds;
2. 
Receive all utility accounts;
3. 
Collect all proceeds from parking meters;
4. 
Collect all business license fees and occupational taxes due the City;
5. 
Be the custodian of all departmental investments and bank collateral;
6. 
Keep an accurate and detailed account of all collections and disbursements in the manner prescribed by the Director of Finance;
7. 
Prescribe the times at and manner in which moneys received by the City shall be paid into the treasury or deposited in the bank;
8. 
Make all deposits of City funds in banks in the manner prescribed by law;
9. 
Keep separate and distinct accounts for each fund as required by law or City Charter;
10. 
Acquire by purchase and sell lands for benefit of local improvement district funds and the local improvement district guaranty fund;
11. 
All checks and warrants of the City shall be signed by the City Treasurer or, in case of his/her absence or inability to act, by his/her representative designated by him/her in writing;
12. 
Administer Title 6 of this Code, entitled "Licenses and Taxation," and provide for the collection of taxes and enforcement of regulations thereunder, and:
a. 
Audit books of registered taxpayers filing tax returns to determine correct tax owing;
b. 
Establish uniform auditing procedures;
c. 
Promulgate rules, regulations, and procedures to assist taxpayers in filing tax returns;
d. 
Conduct investigations to determine whether a person or firm should be registered and paying their fair share of tax;
e. 
Send out delinquent penalty and additional assessment notices;
f. 
Collect delinquent returns;
g. 
Send renewal license notices and issue all licenses and permits except as otherwise provided in this code;
h. 
Perform business management functions; and
13. 
Be responsible for the receipt, investment and proper disbursement of bond funds pursuant to applicable bond ordinances, and to make recommendations to the City Manager and City Council or, if applicable, the Director of Utilities and Public Utility Board.
The Director of Finance, or, in case of his/her inability to act, by his/her representative designated by him/her in writing, shall countersign all checks and warrants of the City.
The Director of Finance and the City Treasurer shall be members of the Finance Committee and serve as such.
The Director of Finance and the City Treasurer shall each perform such other duties as may be prescribed by Charter, State law, ordinances, or by the City Manager.
(Ord. 14887 § 23, 1953-09-28; Ord. 16044, 1958-02-03; Ord. 17504 § 2, 1963-12-10; Ord. 19670 § 2, 1972-10-03; Ord. 24720 § 6, 1990-09-25; Ord. 25335 § 2, 1993-07-20; Ord. 25414 § 1, 1993-12-14)
(Finance Budgeting. Ord. 14887 § 39, 1953-09-28; Ord. 15592, 1956-05-11; Ord. 25335 § 3, 1993-07-20; repealed by Ord. 26651 § 3, 2000-07-11)
The general accounting system to be employed by the Director of Finance shall be in conformity with the best recognized practices in governmental accounting and shall comply with all regulations prescribed for cities of the first class by the Federal Government or the State of Washington Division of Municipal Corporations in the Office of the State Auditor.
Each department and office of the City shall maintain accounts and records of financial transactions in the manner prescribed by the Director of Finance.
(Ord. 14887 § 40, 1953-09-28; Ord. 15592, 1956-05-11; Ord. 25335 § 4, 1993-07-20)
The City Treasurer is required to furnish to the Director of Finance of the City of Tacoma a written report of all cash balances at the close of each day's business.
(Ord. 2611 § 1, 1906-05-03)
The City Treasurer shall require each of the City depositories to make, on the Monday of each week, a written report of all cash balances of all municipal funds on deposit in said depository.
(Ord. 2611 § 2, 1906-05-03; Ord. 25335 § 5, 1993-07-20)
Whenever through the clerical error of an employee of the City, or through the mistake of any person having financial dealings with the City, the Treasurer shall have received a sum in excess of the sum due upon the settlement of any matter, the Director of Finance is authorized to adjust the matter and repay the excess to the person entitled thereto. In making such adjustment and payment the person benefited shall make out a claim upon the Department of Finance for the amount claimed, which shall be approved by the Director of Finance, and be allowed and paid as any other unliquidated claim against the City.
(Ord. 5222 § 1, 1913-02-13)
All official receipts of the City of Tacoma, except local improvement district assessment receipts, including tickets, permits and licenses, shall be prepared, printed and serially numbered under the supervision and direction of the Director of Finance. Such receipts shall be issued by the Director of Finance to authorized collecting officers and employees of the City as required, and shall be accounted for by them either in money or in unused or canceled receipt forms at any time upon demand of the Director of Finance.
(Ord. 6408 § 1, 1916-07-26)
Every officer or employee of the City of Tacoma who is authorized to collect money for the City shall give an official receipt for each collection made by him, unless such requirement shall be waived in writing by the Director of Finance.
(Ord. 6408 § 2, 1916-07-26)
Whenever any department of the City of Tacoma shall perform labor service or furnish material for any other department of said City, or for any individual, the cost of such labor and material shall be charged against the expense of the department performing such labor or furnishing such material, and a statement therefor shall be rendered to the department or individual to whom such labor or material is furnished.
(Ord. 7223 § 1, 1920-03-17)
At the close of each month all funds evidenced by special departmental receipts issued in payment for such labor or material shall be distributed to the respective departments in which such expense was created and the Director of Finance shall add the amount so distributed to the budget appropriation as additional appropriations to said respective departments, and the same shall be added to the estimated department receipts.
(Ord. 7223 § 2, 1920-03-17)
(Leases – Filing with Director, City Clerk–General Services. Ord. 6827 § 3, 1918-07-24; Ord. 19670 § 3, 1972-10-03; repealed by Ord. 26079 § 7, 1992-06-10)
(Leases – Authority of Director, City Clerk – General Services. Ord. 6827 § 3, 1918-07-24; Ord. 19670 § 4, 1972-10-03; repealed by Ord. 26079 § 7, 1992-06-10)
The Director of Finance shall promptly render a bill for amounts due to the City under leases or other instruments, or under agreements made by him, or under terms of any ordinance or resolution.
(Ord. 6827 § 4, 1918-07-24)
(Register of leases. Ord. 6827 § 5, 1918-07-24; Ord. 19670 § 5, 1972-10-03; repealed by Ord. 26079 § 7, 1992-06-10)
A. 
Collection of amounts due. The Director of Finance, or designee, is authorized to collect all amounts determined by the Director to be due to any department of the City, including its public utilities, and arising from a judgment or lawful debt or a claim at law or in contract, equity or tort. Nothing herein shall prevent the Director of Finance, as approved by the City Manager for general governmental departments and the Director of Utilities for the Department of Public Utilities, as the case may be, from employing collection agencies of recognized competence and repute for the purpose of attempting to collect through assignment thereto, all or any portion of any amounts due which have been heretofore canceled and written off the City's books pursuant to this section, except where prior settlement thereof has extinguished the liability of the debtor to the City. The City Risk Manager, or designee, and designees of the City Attorney are authorized to represent the City of Tacoma in matters filed in small claims court.
B. 
Cancellation and settlement of amounts due.
1. 
Amounts in excess of $100,000. Except as provided in subsection C of this section, no amounts in excess of $100,000.00 which are due any department of the City, including its public utilities, and arising from a judgment or lawful debt or a claim at law or in contract, equity or tort, shall be canceled, written off, reduced or otherwise compromised and settled without the authorization therefor by a resolution or motion of, (a) for amounts due a division of the Department of Public Utilities, the Public Utility Board, upon recommendation of the City Attorney and Director of Utilities, and (b) for all other amounts due, the City Council, upon recommendation of the City Manager and the City Attorney.
2. 
Amounts due in excess of $10,000 and no greater than $100,000. Such amounts due the City which are in excess of $10,000 but which are no greater than $100,000 may, after reasonable efforts for the collection thereof have been exhausted, be authorized to be canceled, written off, reduced or otherwise compromised and settled in whole or in part upon recommendation of the Finance Director and City Attorney and (a) for amounts due a division of the Department of Public Utilities, the Director of Utilities, or designee, and (b) for all other amounts due, the City Manager or designee.
3. 
Amounts no greater than $10,000. Such amounts due the City which are no greater than $10,000 may, after reasonable efforts for the collection have been exhausted, be authorized to be canceled, written off, reduced or otherwise compromised and settled in whole or in part, upon approval of the Superintendent of the affected Utility Division or Director of the affected Department, or their designees, based on written procedures developed and approved by the Director of Finance.
C. 
Claims - Prosecution. The City Attorney shall prosecute all claims and actions in favor of the City that arise at law or in contract, equity or tort, and may also institute, or cause to be instituted, an action in a court of competent jurisdiction or before an administrative tribunal, for such purpose with the approval of the Director of Utilities for such claims and actions in favor of a division of the Department of Public Utilities, and the City Manager for all other such claims and actions in favor of the City. All such claims and actions prosecuted by the City Attorney may be compromised and settled by the City Attorney; provided that, claims and actions that exceed $100,000 may be compromised and settled only with the approval of the City Manager for general governmental matters, and the Director of Utilities for Department of Public Utilities matters.
D. 
Claims against City.[1]
1. 
Filing. All claims for damages against the City shall be presented in writing and filed with the Office of the City Clerk. A claim is deemed presented when the claim form is complete and delivered in person or is received by the Office of the City Clerk by regular mail, registered mail, or certified mail, with return receipt requested, to the Office of the City Clerk, or upon submission of a claim through the City’s on-line claim portal.
2. 
Content. All claims for damages shall conform to the content requirements set forth under applicable state law.
[1]
Note: See also Charter Section 9.3 and Chapter 1.20 – Obligations of City.
E. 
Settlement of claims against the City.
1. 
Claims exceeding $100,000. No claims or actions seeking damages or other relief against the City may be compromised and settled in an amount exceeding $100,000, except upon authorization by a resolution or motion of the City Council, and upon recommendation of the City Attorney, and the Public Utilities Director and Public Utility Board for claims and actions against a division of the Department of Public Utilities, and the City Manager for all other such claims and actions.
2. 
Claims exceeding $50,000 and not exceeding $100,000. All claims or actions seeking damages or other relief against the City in an amount greater than $50,000 and not exceeding $100,000 may be compromised and settled with the approval of the City Attorney and the Director of Utilities for claims against a division of the Department of Public Utilities, and the City Manager for all other such claims. A warrant may be issued upon the appropriate claim fund at the direction of the Director of Public Utilities for claims or actions against a division of the Department of Public Utilities, and the City Manager for all other such claims or actions.
3. 
Claims not exceeding $50,000. All claims or actions seeking damages or other relief against the City in an amount not exceeding $50,000 may be settled with the approval of the City Attorney. A warrant may be issued upon the appropriate claim fund at the direction of the City Attorney.
4. 
Claim settlement amount determined. The amount of the settlement shall constitute the amount of the claim or action under the above limitations.
5. 
Authority. The City Attorney, or designee, is authorized to deny claims and actions against the City as the City Attorney shall deem proper. The authority set forth herein of the City Attorney to compromise and settle claims may be delegated by the City Attorney, in writing, in an amount up to $20,000 to appropriate City staff person(s). The writing that delegates said authority must specify the amount of authority and the types of claims to be approved for settlement and include the release forms to be used. All releases shall be in the form prescribed by the City Attorney and shall be retained by the Legal Department as required by the Washington State General Records Retention Schedule for local governments.
(Ord. 16812 § 1, 1961-06-20; Ord. 22702 § 1, 1982-05-25; Ord. 25335 § 6, 1993-07-20; Ord. 25766 § 1, 1995-10-03; Ord. 28570 Ex. A, 2019-02-05; repealed and replaced by Ord. 29005 Ex. A, 2024-12-17)
(Claims against City. Ord. 14887 § 42, 1953-09-28; Ord. 25470 § 1, 1994-04-05; Ord. 26260 § 1, 1998-06-30; repealed by Ord. 29005 Ex. A, 2024-12-17)
(Claims – Settlement. Ord. 14887 § 42, 1953-09-28; Ord. 20792 § 1, 1976-07-06; Ord. 22039 § 1, 1980-04-15; Ord. 24154 § 1, 1988-07-26; Ord. 24976 § 1, 1991-10-01; Ord. 27547 § 1, 2006-11-14; repealed by Ord. 29005 Ex. A, 2024-12-17)
(Claims – Releases. Ord. 14887 § 42, 1953-09-28; Ord. 27547 § 2, 2006-11-14; repealed by Ord. 29005 Ex. A, 2024-12-17)
(Purchasing procedure – General – Responsibility for purchasing. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 25335 § 7, 1993-07-20; repealed by Ord. 27777 Ex A, 2009-01-06)
(Purchasing procedure – General – Responsibility for purchasing – Department of Public Utilities. Ord. 15998 § 1, 1957-12-23; Ord. 17225 § 1, 1962-12-26; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; repealed by Ord. 25335, 1993-07-20)
(Purchasing procedure – General – Combined purchase of common items. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; repealed by Ord. 25335, 1993-07-20)
(Competitive bidding and award requirements. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 25335 § 9, 1993-07-20; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)
(Waiver of bidding requirements. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)
(Cooperative purchasing. Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)
(Routine sole source items. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 23858 § 1, 1987-05-19; Ord. 24743 § 1, 1990-10-23; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)
(Annual requirements contract. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)
(Unlawful purchases. Ord. 15998 § 1, 1957-12-23; Ord. 23123 § 1, 1984-03-06; Ord. 24743 § 1, 1990-10-23; Ord. 26914 § 1, 2001-12-18; repealed by Ord. 27777 Ex A, 2009-01-06)