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City of Prosser, WA
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Municipal Code
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Title 3 Revenue and Finance
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Title 3
Revenue and Finance
Chapter 3.01
INVESTMENT POLICY
§ 3.01.005
Purpose.
§ 3.01.010
Definitions.
§ 3.01.020
Standard of care.
§ 3.01.030
Investment objectives.
§ 3.01.040
Delegation of authority.
§ 3.01.050
Ethics and conflicts of interest.
§ 3.01.060
Qualified investments and institutions.
§ 3.01.070
Authorized investments, diversity and maturity.
§ 3.01.080
Internal controls.
§ 3.01.090
Performance guidelines and reporting.
§ 3.01.900
Severability.
Chapter 3.04
ARTERIAL STREET FUND
§ 3.04.010
Established.
§ 3.04.020
Expenditure of moneys.
Chapter 3.18
PETTY CASH FUND
§ 3.18.010
Created.
§ 3.18.020
Distribution.
§ 3.18.030
Petty cash fund – Police investigative fund – Created.
§ 3.18.040
Petty cash fund – Police investigative fund – Distribution.
Chapter 3.28
PROPERTY TAX
§ 3.28.010
Assessment procedure.
§ 3.28.020
Collection.
§ 3.28.030
Legality of assessments and proceedings.
Chapter 3.32
SALES AND USE TAX
§ 3.32.010
Imposition and rate.
§ 3.32.020
Additional tax—Imposition and rate.
§ 3.32.030
Administration and collection.
§ 3.32.040
Inspection of records.
§ 3.32.050
Authority of mayor and clerk.
Chapter 3.34
USE TAX ON NATURAL GAS
§ 3.34.010
Imposition and rate.
§ 3.34.020
Administration and collection of the tax.
§ 3.34.030
Authority of mayor and clerk-finance director.
Chapter 3.40
LEASEHOLD EXCISE TAX
§ 3.40.010
Levied—Payment.
§ 3.40.020
Rates.
§ 3.40.030
Administration and collection.
§ 3.40.040
Exemptions.
§ 3.40.050
Inspection of records.
§ 3.40.060
Contract with state.
Chapter 3.42
LODGING EXCISE TAX
§ 3.42.010
Levied.
§ 3.42.020
Definitions.
§ 3.42.030
Additional to city tax—To be deducted from state tax.
§ 3.42.040
Special fund created.
§ 3.42.050
Administration.
§ 3.42.060
Violation—Penalty.
§ 3.42.990
Severability.
Chapter 3.48
PUBLIC TRANSPORTATION FUND
§ 3.48.010
Established—Deposits.
§ 3.48.020
Continuance of rural highway public transportation demonstration program fund.
Chapter 3.51
PROSSER TRANSPORTATION SYSTEM
§ 3.51.010
Definitions.
§ 3.51.020
Fares—Zone I.
§ 3.51.030
Fares—Zone II.
§ 3.51.040
Group fares—Definition—Rates.
Chapter 3.52
SPECIAL MOTOR VEHICLE EXCISE TAX
§ 3.52.010
Levied—Authority.
Chapter 3.54
REAL ESTATE EXCISE TAX
§ 3.54.010
Imposed and fund created.
§ 3.54.015
Additional real estate excise tax.
§ 3.54.020
Taxable events.
§ 3.54.030
Consistency with state law.
§ 3.54.040
Distribution of tax proceeds and limiting the use thereof.
§ 3.54.050
Seller's obligation.
§ 3.54.060
Lien provisions.
§ 3.54.070
Notation of payment.
§ 3.54.080
Date payable.
§ 3.54.090
Excessive and improper payments.
§ 3.54.900
Severability.
Chapter 3.56
REGISTRATION OF CITY BONDS AND OBLIGATIONS
§ 3.56.010
Definitions.
§ 3.56.020
Findings.
§ 3.56.030
Adoption of registration system.
§ 3.56.040
Statement of transfer restrictions.
Chapter 3.58
PAYMENT OF CLAIMS AND OBLIGATIONS
§ 3.58.010
Payment by check or warrant.
§ 3.58.020
Depository designated.
§ 3.58.030
Use of checks for warrants authorized.
Chapter 3.60
CONTRACTS FOR ARCHITECTURAL AND ENGINEERING SERVICES
§ 3.60.010
Policy.
§ 3.60.020
Definitions.
§ 3.60.030
Public announcement.
§ 3.60.040
Selection process.
§ 3.60.050
Negotiations.
§ 3.60.060
Qualification selection to precede price discussion.
§ 3.60.070
Emergencies.
§ 3.60.080
City clerk to comply with state filing requirements.
Chapter 3.62
COMPETITIVE BIDDING POLICY
§ 3.62.010
Purpose.
§ 3.62.020
Mayor's authority to execute contracts.
§ 3.62.030
Contracts in declared emergency.
§ 3.62.990
Severability.
Chapter 3.64
LOCAL IMPROVEMENT DISTRICT FUNDING
§ 3.64.010
Contract authorization.
Chapter 3.70
DRUG ENFORCEMENT FUND
§ 3.70.010
Established.
§ 3.70.020
Use of funds.
Chapter 3.74
LICENSE FEE AND OCCUPATION TAX
§ 3.74.010
Definitions.
§ 3.74.020
Occupation subject to tax—Amount.
§ 3.74.030
Exceptions and deductions.
§ 3.74.040
Monthly payment of tax.
§ 3.74.050
Commencement of business during tax year.
§ 3.74.060
Sale or transfer of business.
§ 3.74.070
Taxpayer to keep books and records—Returns confidential.
§ 3.74.080
Finance director to investigate returns.
§ 3.74.090
Cost of audit.
§ 3.74.100
Underpayment of tax, and interest.
§ 3.74.105
Overpayment of tax.
§ 3.74.120
Appeals to the city council.
§ 3.74.130
False returns, etc.
§ 3.74.140
Violation—Penalty.
§ 3.74.900
Severability.
Chapter 3.76
FEE FOR RETURNED CHECKS
§ 3.76.010
Fee established.
§ 3.76.020
Future payments by alternate means.
Chapter 3.90
TRANSPORTATION BENEFIT DISTRICT
§ 3.90.010
Establishing transportation benefit district.
§ 3.90.020
Governing board.
§ 3.90.030
Functions of the district.
§ 3.90.040
Transportation improvements funded.
§ 3.90.050
Dissolution of district.
§ 3.90.060
Liberal construction.
§ 3.90.900
Severability.
Chapter 3.94
TOURISM PROMOTION AREA
§ 3.94.010
Definitions.
§ 3.94.020
Establishment of the tourism promotion area.
§ 3.94.030
Assessment rate.
§ 3.94.040
Purpose for the use of the special assessment revenues.
§ 3.94.050
Use of the special assessment and annual budget.
§ 3.94.060
Modification or disestablishment of the tourism promotion area.
§ 3.94.070
Administration and collection of assessments.
§ 3.94.080
Inspection.
§ 3.94.090
Contract with state for administration.
§ 3.94.100
Violation and penalties.
§ 3.94.110
Tourism promotion area fund.
Chapter 3.98
PARKS RESERVE FUND
§ 3.98.010
Established.
Chapter 3.99
PARK IMPACT FEES
gavel
§ 3.99.010
Purpose and intent.
§ 3.99.020
Findings and authority.
§ 3.99.030
Definitions.
§ 3.99.040
Park impact fees methodology and applicability.
§ 3.99.050
Assessment of park impact fees.
§ 3.99.060
Independent fee calculations.
§ 3.99.070
Exemptions.
§ 3.99.080
Credits.
§ 3.99.090
Tax adjustments.
§ 3.99.100
Deferring payment of impact fees.
§ 3.99.110
Establishment of park impact fee fund.
§ 3.99.120
Administrative guidelines.
§ 3.99.130
Refunds.
§ 3.99.140
Use of funds.
§ 3.99.150
Periodic adjustment of fees.
§ 3.99.160
Administrative fees.
§ 3.99.170
Reviews by the director and appeals.
§ 3.99.180
Existing authority unimpaired.
§ 3.99.190
Relationship to State Environmental Policy Act (SEPA).
§ 3.99.200
Relationship to concurrency management.