home Home
code Code
Code
law Laws (7)
New Laws (7)
Law Ledger (0)
help_center Help
Help
About Us
ecode
Login
City of Poulsbo, WA chevron_right chevron_right Municipal Code chevron_right Title 3 Revenue and Finance

Title 3 Revenue and Finance

Chapter 3.01 PRELIMINARY ARTICLE
§ 3.01.010 Preliminary article.
§ 3.01.020 Classification of crimes.
Chapter 3.02 BIENNIAL BUDGET PROCESS
§ 3.02.010 Biennium budget established.
§ 3.02.020 Modifications.
§ 3.02.030 Ratification of other acts.
Chapter 3.04 POLICY FOR THE PAYMENT OF CLAIMS
§ 3.04.010 Adopted.
§ 3.04.020 Authorized bank.
§ 3.04.030 Authority to sign checks.
§ 3.04.040 Contractual claims to be audited.
Chapter 3.08 LOCAL IMPROVEMENT PROCEDURE
§ 3.08.010 Adopted by reference.
§ 3.08.020 City council defined.
§ 3.08.030 Preliminary estimates.
§ 3.08.040 Content of petitions.
§ 3.08.045 Form of petition.
§ 3.08.050 Posting of bond.
§ 3.08.055 Procedures for LID creation and administration.
§ 3.08.057 Cost of increase in local improvement guaranty fund, reserve fund or other security—Determination by council.
§ 3.08.060 Foreclosure—Delinquency.
§ 3.08.070 Foreclosure—Notice.
§ 3.08.080 Foreclosure—Failure to pay.
§ 3.08.090 Foreclosure—Attorneys’ fees.
Chapter 3.12 FEES, COSTS AND OTHER CHARGES
§ 3.12.010 General provisions.
§ 3.12.020 Building and engineering fees and charges.
§ 3.12.030 Planning and land use fees and charges.
§ 3.12.040 Miscellaneous fees and charges.
§ 3.12.050 Parks and recreation fees and charges.
§ 3.12.060 Police department fees and charges.
§ 3.12.070 Municipal court fees and charges.
§ 3.12.090 Public works fees and charges.
§ 3.12.100 Utilities—Schedule of assessments, rates, fees and charges for certain utility services.
Chapter 3.16 SALES AND USE TAX
§ 3.16.010 Imposed.
§ 3.16.020 Rate.
§ 3.16.030 Administration and collection.
§ 3.16.040 Inspection of records.
§ 3.16.050 Contract with Department of Revenue.
§ 3.16.060 Violation a misdemeanor.
Chapter 3.20 ADDITIONAL SALES AND USE TAX
§ 3.20.010 Imposed.
Chapter 3.22 SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
§ 3.22.010 Imposition of tax.
§ 3.22.020 Collection of tax by Department of Revenue.
§ 3.22.030 Distribution by Department of Revenue—Maximum amount of tax.
§ 3.22.040 Use of tax revenues.
§ 3.22.050 Bonds.
§ 3.22.060 Interlocal agreements.
§ 3.22.070 Reporting.
§ 3.22.080 Expiration of tax.
Chapter 3.23 ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES
§ 3.23.010 Imposed.
§ 3.23.020 Taxable event.
§ 3.23.030 Rate.
§ 3.23.040 Persons subject to tax.
§ 3.23.050 Use of proceeds of tax.
§ 3.23.060 Credit against county tax.
§ 3.23.070 Administration.
Chapter 3.24 LEASEHOLD EXCISE TAX
§ 3.24.010 Levy and collection.
§ 3.24.020 Rate and credits.
§ 3.24.030 Administration and collection.
§ 3.24.040 Exemptions.
§ 3.24.050 Inspection of records.
§ 3.24.060 Contract with Department of Revenue.
§ 3.24.070 Violation—Penalty.
Chapter 3.28 GAMBLING TAX
§ 3.28.010 Definitions.
§ 3.28.020 Amount.
§ 3.28.025 Prohibited activities.
§ 3.28.030 Due in quarterly installments.
§ 3.28.040 Exceptions.
§ 3.28.050 Administration and collection.
§ 3.28.060 Method of payment.
§ 3.28.070 Delinquent tax returns—Late payment—Penalty.
§ 3.28.080 Filing of notice of intention.
§ 3.28.090 Records—Required.
§ 3.28.100 Records—Inspection.
§ 3.28.110 Records—Kept outside jurisdiction.
§ 3.28.120 Records—Jeopardy fee.
§ 3.28.130 Overpayment or underpayment.
§ 3.28.140 Failure to file return.
§ 3.28.150 Additional to others.
§ 3.28.160 Authority of city finance director.
§ 3.28.170 Unpaid taxes a debt to municipality.
§ 3.28.180 Right of recovery.
§ 3.28.190 Appeals.
§ 3.28.200 Violation—Penalty.
Chapter 3.30 REAL ESTATE EXCISE TAX
§ 3.30.010 Taxes imposed.
§ 3.30.020 County to collect—Payment.
§ 3.30.030 Tax is obligation of seller.
§ 3.30.040 Tax lien on real property.
§ 3.30.050 Duties of county treasurer.
§ 3.30.060 Payment due.
§ 3.30.070 Refunds.
§ 3.30.080 Clerk to notify county.
§ 3.30.090 State law adopted by reference.
§ 3.30.100 Local capital improvements fund—Use of proceeds.
Chapter 3.32 LODGING TAX
§ 3.32.010 Levied.
§ 3.32.020 Definitions.
§ 3.32.030 Tax deemed additional.
§ 3.32.040 Special fund created.
§ 3.32.050 Purpose of tax.
§ 3.32.060 Violation—Penalty.
Chapter 3.34 BUSINESS AND OCCUPATION TAX
§ 3.34.010 Purpose and authority.
§ 3.34.020 Definitions.
§ 3.34.030 Imposition of the tax—Tax or fee levied.
§ 3.34.040 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
§ 3.34.050 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.
§ 3.34.060 Assignment of gross income derived from intangibles.
§ 3.34.070 Allocation and apportionment of income when activities take place in more than one jurisdiction.
§ 3.34.080 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
§ 3.34.090 Exemptions.
§ 3.34.100 Deductions.
§ 3.34.110 Tax part of overhead.
§ 3.34.120 Business license required.
§ 3.34.130 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.
§ 3.34.140 Payment methods—Mailing returns or remittances—Time extension—Deposits—Recording payments—Payment must accompany return—NSF checks.
§ 3.34.150 Records to be preserved—Examination—Estoppel to question assessment.
§ 3.34.160 Accounting methods.
§ 3.34.170 Public work contracts—Payment of fee and tax before final payment for work.
§ 3.34.180 Underpayment of tax, interest, or penalty—Interest.
§ 3.34.190 Time in which assessment may be made.
§ 3.34.200 Overpayment of tax, penalty, or interest—Credit or refund—Interest rate—Statute of limitations.
§ 3.34.210 Late payment—Disregard of written instructions—Evasion—Penalties.
§ 3.34.220 Cancellation of penalties.
§ 3.34.230 Taxpayer quitting business—Liability of successor.
§ 3.34.240 Administrative appeal.
§ 3.34.250 Judicial review of administrative appeal decision.
§ 3.34.260 Director to make rules.
§ 3.34.270 Ancillary allocation authority of director.
§ 3.34.280 Mailing of notices.
§ 3.34.290 Tax declared additional.
§ 3.34.300 Public disclosure—Confidentiality—Information sharing.
§ 3.34.310 Tax constitutes debt.
§ 3.34.320 Unlawful actions—Violation—Penalties.
§ 3.34.330 Suspension or revocation of business license.
§ 3.34.340 Closing agreement provisions.
§ 3.34.350 Charge-off of uncollectible taxes.
Chapter 3.36 UTILITY TAXES
§ 3.36.010 Purpose.
§ 3.36.020 Definitions.
§ 3.36.030 Business license required.
§ 3.36.040 License year.
§ 3.36.050 Businesses subject to tax.
§ 3.36.060 Exceptions and deductions from gross income.
§ 3.36.070 Monthly/quarterly returns and payment.
§ 3.36.080 Allocation of income for cellular telephone service.
§ 3.36.090 Books and records—Inspection and confidentiality.
§ 3.36.100 Investigation of returns.
§ 3.36.110 Overpayment or underpayment.
§ 3.36.120 Failure to apply for license or make return.
§ 3.36.130 Appeal to city council.
§ 3.36.140 Rules and regulations.
§ 3.36.150 License posting and display—Nontransferable.
§ 3.36.160 Unlawful acts.
§ 3.36.170 Penalty for violation.
§ 3.36.180 Rate change.
Chapter 3.58 INVESTMENTS
§ 3.58.010 Finance director designated as investment officer.
§ 3.58.020 Policy for investments.
Chapter 3.62 PETTY CASH AND CHANGE REVOLVING FUNDS
§ 3.62.010 Petty cash and change revolving funds—Established.
§ 3.62.020 Promulgation of administrative regulations—Conformance with State Auditor’s Office requirements.
§ 3.62.030 Balance of funds—Replenishment.
§ 3.62.040 Custodian of funds.
§ 3.62.050 Receipts—Reimbursement vouchers.
§ 3.62.060 Funds not for personal advances.
Chapter 3.68 DISPOSITION OF PROPERTY
§ 3.68.010 Purpose.
§ 3.68.020 Procedures.
Chapter 3.70 COMPOST PROCUREMENT
§ 3.70.010 Definitions.
§ 3.70.020 General policy.
§ 3.70.030 Local purchasing.
§ 3.70.040 Education.
§ 3.70.050 Reporting.
Chapter 3.72 COLLECTION COSTS RECOVERABLE
§ 3.72.010 Collection authorized—Costs.
§ 3.72.020 Reasonable collection costs.
§ 3.72.030 Requirement for debt assignment.
§ 3.72.040 Uncollectible debts.
Chapter 3.76 ADMISSIONS TAX
§ 3.76.010 Exercise of revenue license power.
§ 3.76.020 Definitions.
§ 3.76.030 Tax imposed.
§ 3.76.040 Tax on admission.
§ 3.76.050 Exemptions.
§ 3.76.060 Deductions.
§ 3.76.070 Business license required.
§ 3.76.080 Reporting periods—When due and payable.
§ 3.76.090 Mailing of notices.
§ 3.76.100 Payment of tax.
§ 3.76.110 Failure to file return.
§ 3.76.120 Additional amounts due.
§ 3.76.130 Delinquent tax returns—Late payment—Penalty.
§ 3.76.140 Ticket numbering—Counting number of admissions.
§ 3.76.150 Printing admission charges.
§ 3.76.160 Taxpayer records.
§ 3.76.170 Examination of books.
§ 3.76.180 Suspension of business license and appeal procedure.
§ 3.76.190 Successor to business.
§ 3.76.200 Tax constitutes debt.
§ 3.76.210 Collection of tax.
§ 3.76.220 Appeal.
Chapter 3.80 DONATION ACCEPTANCE
§ 3.80.010 Authority of the mayor.
Chapter 3.84 PARK IMPACT FEES
§ 3.84.010 Short title.
§ 3.84.020 Findings and authority.
§ 3.84.030 Purpose.
§ 3.84.040 Definitions.
§ 3.84.050 Applicability.
§ 3.84.060 Geographic scope.
§ 3.84.070 Service area and level of service.
§ 3.84.080 Imposition of park impact fees.
§ 3.84.090 Calculation of park impact fee amount.
§ 3.84.100 Exemptions.
§ 3.84.110 Credits.
§ 3.84.120 Adjustments.
§ 3.84.130 Calculation of impact fees based upon independent study.
§ 3.84.135 Deferral of single-family residential impact fees.
§ 3.84.140 Payments under protest.
§ 3.84.150 Appeals.
§ 3.84.160 Impact fee accounts and expenditures.
§ 3.84.170 Impact fee refunds.
§ 3.84.180 Annual impact fee report.
Chapter 3.86 TRANSPORTATION IMPACT FEES
§ 3.86.010 Short title.
§ 3.86.020 Findings and authority.
§ 3.86.030 Purpose.
§ 3.86.040 Definitions.
§ 3.86.050 Applicability.
§ 3.86.060 Geographic scope.
§ 3.86.070 Service area and level of service.
§ 3.86.080 Imposition of transportation impact fees.
§ 3.86.090 Calculating transportation impact fee amount.
§ 3.86.100 Exemptions.
§ 3.86.110 Credits.
§ 3.86.120 Adjustments.
§ 3.86.130 Calculation of impact fees based upon independent study.
§ 3.86.135 Deferral of single-family residential impact fees.
§ 3.86.140 Payments under protest.
§ 3.86.150 Appeals.
§ 3.86.160 Impact fee accounts and expenditures.
§ 3.86.170 Impact fee refunds.
§ 3.86.180 Annual impact fee report.
Chapter 3.90 TRANSPORTATION BENEFIT DISTRICT
§ 3.90.010 Purpose.
§ 3.90.020 Findings.
§ 3.90.030 Transportation benefit district established.
§ 3.90.035 Transportation benefit district assumed—Governing board abolished.
§ 3.90.040 Governing board—Treasurer.
§ 3.90.050 Authority of the district.
§ 3.90.055 Additional sales and use tax.
§ 3.90.060 Use of funds.
§ 3.90.070 Dissolution of district.
By using eCode360 you agree to be legally bound by the Terms of Use and Privacy Policy.
eCode360: Get a Professional Subscription