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

Title 3 Revenue and Finance

Chapter 3.01 SALES AND USE TAXES
§ 3.01.010 Sales and use tax – Imposed.
§ 3.01.015 Additional sales and use tax – Imposed.
§ 3.01.020 Sales and use tax – Rate of tax.
§ 3.01.025 Additional sales and use tax – Rate of tax.
§ 3.01.030 Sales and use tax – Administration and collection.
§ 3.01.040 Sales and use tax – Inspection of records.
§ 3.01.050 Sales and use tax – Violations.
§ 3.01.060 Additional sales and use tax – Referendum.
Chapter 3.04 EXCISE TAX
§ 3.04.010 Excise tax – Imposed.
§ 3.04.015 Excise tax – Additional tax imposed.
§ 3.04.020 Excise tax – Administration and collection.
§ 3.04.030 Excise tax – Consistency with State tax.
§ 3.04.040 Excise tax – Distribution of tax proceeds and limiting the use thereof.
§ 3.04.050 Excise tax – Seller's obligation.
§ 3.04.060 Excise tax – Lien provisions.
§ 3.04.070 Excise tax – Payment – Notation.
§ 3.04.080 Excise tax – Date payable.
§ 3.04.090 Excise tax – Excessive and improper payments.
Chapter 3.07 ADMISSION TAX
§ 3.07.010 Definitions.
§ 3.07.020 Admission tax – Imposed.
§ 3.07.030 Application of admission tax to refreshments, food, entertainment or merchandise.
§ 3.07.040 Application of admission tax to swimming pools or skating rinks.
§ 3.07.050 Application of admission tax to license to use or enter resort, picnic grounds or other real property.
§ 3.07.060 Admission tax – Ticket, card – Price shown.
§ 3.07.070 Admission tax – Collection and reporting.
§ 3.07.080 Admission tax – Application for registration – Procedure.
§ 3.07.090 Admission tax – Application for registration – Applicant.
§ 3.07.100 Admission tax – Enforcement – Treasurer.
Chapter 3.10 UTILITY BUSINESS TAX
§ 3.10.010 Exercise of license revenue power.
§ 3.10.020 Definitions.
§ 3.10.030 Utility business license required.
§ 3.10.035 Business license posted.
§ 3.10.040 Businesses subject to tax – Amount.
§ 3.10.050 License tax year.
§ 3.10.060 Exceptions and deductions.
§ 3.10.070 Remittance required quarterly.
§ 3.10.074 Remittance authorization for public funds.
§ 3.10.078 Reserved.
§ 3.10.080 Reserved.
§ 3.10.090 Applications and returns confidential.
§ 3.10.100 City Clerk/Treasurer to make rules.
§ 3.10.110 Failure to make return or pay full tax.
§ 3.10.120 Overpayment or underpayment of tax.
§ 3.10.130 Delinquent payment – Penalty.
§ 3.10.140 Taxes, penalties and fees constitute debt to municipality.
§ 3.10.150 Reserved.
§ 3.10.160 False returns.
§ 3.10.170 Noncompliance – Remedies.
§ 3.10.180 Appeals to Council.
Chapter 3.12 FUNDS
§ 3.12.010 Claims clearing fund – Established.
§ 3.12.014 Claims clearing fund – Transfer of funds.
§ 3.12.016 Claims clearing fund – Purpose of expenditures.
§ 3.12.018 Claims clearing fund – Issuance of warrants.
§ 3.12.040 Repealed.
§ 3.12.042 Repealed.
§ 3.12.050 Advance travel expense revolving fund – Use.
§ 3.12.052 Advance travel expense revolving fund – Revenues.
§ 3.12.054 Advance travel expense revolving fund – Expenditures.
§ 3.12.056 Advance travel expense revolving fund – Default – Penalties.
§ 3.12.058 Advance travel expense revolving fund – Authority rescinded.
§ 3.12.060 Payroll fund – Established – Use.
§ 3.12.062 Capital improvements funds – Established.
§ 3.12.064 Capital improvements funds – Limitation on expenditures.
§ 3.12.065 Cumulative reserve fund for capital outlay purposes – Established – Use.
§ 3.12.070 General obligation bond fund, 1978 – Established – Use.
§ 3.12.090 Repealed.
§ 3.12.092 Repealed.
§ 3.12.096 Repealed.
§ 3.12.098 Repealed.
§ 3.12.100 Water and sewer related funds – Definitions.
§ 3.12.110 Water and sewer revenue fund – Established.
§ 3.12.117 Water and sewer revenue bond redemption fund – Established – Investment of moneys.
§ 3.12.119 Water and sewer revenue bond redemption fund – Protection and disposition of funds.
§ 3.12.120 Community development fund – Established.
§ 3.12.123 Community development fund – Expenditures.
§ 3.12.126 Community development fund – Section 105 incorporated by reference.
§ 3.12.150 Park fund – Established.
§ 3.12.152 Park fund – Authorized expenditures.
§ 3.12.154 Ramstead Park fund – Established.
§ 3.12.156 Ramstead Park fund – Authorized expenditures.
§ 3.12.160 Drug, alcohol and crime prevention fund – Established.
§ 3.12.162 Drug, alcohol and crime prevention fund – Authorized expenditures.
§ 3.12.170 Consolidated LID 97-1 debt service fund – Established – Use.
§ 3.12.172 Repealed.
Chapter 3.16 BOND REGISTRATION
§ 3.16.010 Bond registration – Definitions.
§ 3.16.020 Finding re bond registration.
§ 3.16.030 Adoption of registration system.
§ 3.16.040 Statement of transfer restrictions.
Chapter 3.20 FEES AND CHARGES
§ 3.20.010 Master fee schedule of fees and charges.
§ 3.20.015 Schedule of fees and charges – Supplemental land use.
§ 3.20.020 Schedule of fees and charges – Miscellaneous.
§ 3.20.025 Schedule of fees and charges – Credit card processing.
Chapter 3.24 LOCAL IMPROVEMENT DISTRICTS
§ 3.24.010 Guaranty fund – Established.
§ 3.24.020 Guaranty fund – Tax levy.
§ 3.24.030 Guaranty fund – Interest.
§ 3.24.040 Guaranty fund – Payment of deferred assessments for the economically disadvantaged.
§ 3.24.050 Guaranty fund – Warrants.
§ 3.24.060 Guaranty fund – Purchase of property subject to tax foreclosure.
§ 3.24.070 Guaranty fund – Transfer of funds to general fund.
§ 3.24.100 Assessments – Segregation.
§ 3.24.200 Assessments – Cancellation – Release of assessment lien.
§ 3.24.300 Assessments – Delinquency – Penalty – Relief.
§ 3.24.310 Assessments – Delinquent – Foreclosure.
§ 3.24.400 Assessments – Interest – Relief.
Chapter 3.26 CREDIT CARD USAGE
Chapter 3.28 BUSINESS AND OCCUPATION TAX
§ 3.28.010 Purpose.
§ 3.28.020 Exercise of revenue license power.
§ 3.28.028 Administrative provisions.
§ 3.28.030 Definitions.
§ 3.28.050 Imposition of the tax – Tax or fee levied.
§ 3.28.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
§ 3.28.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax.
§ 3.28.076 Assignment of gross income derived from intangibles.
§ 3.28.077 Allocation and apportionment of income when activities take place in more than one jurisdiction.
§ 3.28.090 Exemptions.
§ 3.28.100 Deductions.
§ 3.28.120 Tax part of overhead.
§ 3.28.130 Severability clause.
Chapter 3.30 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES
§ 3.30.010 Purpose.
§ 3.30.015 Application of chapter stated.
§ 3.30.020 Definitions.
§ 3.30.021 Definitions – References to Chapter 82.32 RCW.
§ 3.30.025 Registration/license requirements.
§ 3.30.030 Registration certificates.
§ 3.30.040 When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
§ 3.30.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
§ 3.30.060 Records to be preserved – Examination – Estoppel to question assessment.
§ 3.30.070 Accounting methods.
§ 3.30.080 Public work contracts – Payment of fee and tax before final payment for work.
§ 3.30.090 Underpayment of tax, interest, or penalty – Interest.
§ 3.30.095 Time in which assessment may be made.
§ 3.30.100 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
§ 3.30.110 Late payment – Disregard of written instructions – Evasion – Penalties.
§ 3.30.120 Cancellation of penalties.
§ 3.30.130 Taxpayer quitting business – Liability of successor.
§ 3.30.140 Administrative appeal.
§ 3.30.150 Judicial review of Director's determination.
§ 3.30.160 Director to make rules.
§ 3.30.170 Ancillary allocation authority of Director.
§ 3.30.180 Mailing of notices.
§ 3.30.190 Tax declared additional.
§ 3.30.200 Public disclosure – Confidentiality – Information sharing.
§ 3.30.210 Tax constitutes debt.
§ 3.30.220 Unlawful actions – Violation – Penalties.
§ 3.30.230 Suspension or revocation of business license.
§ 3.30.240 Closing agreement provisions.
§ 3.30.250 Charge-off of uncollectible taxes.
§ 3.30.260 Severability.
Chapter 3.34 PAYMENT OF CLAIMS OR OTHER OBLIGATIONS BY CHECK
§ 3.34.010 Payment of claims or obligations of the City.
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