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City of Fircrest, WA chevron_right chevron_right Municipal Code chevron_right Title 3 Finance

Title 3 Finance

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New Laws
Title Adopted Subject Affects
Ord. 1749  pdf
2025-11-12
Finance: Adds Compost Procurement
Ttl 3
Chapter 3.02 INVESTMENT COMMITTEE
§ 3.02.010 Created.
§ 3.02.020 Duties – Authority.
Chapter 3.04 AUDITING CLAIMS AND DEMANDS
§ 3.04.010 Procedure for auditing claims.
§ 3.04.020 Expenditures authorized.
§ 3.04.030 Reimbursement claim.
Chapter 3.06 CLAIMS PROCEDURE
§ 3.06.010 Filing of claims – Content.
§ 3.06.020 Invalid claim – Action prohibited.
§ 3.06.030 Claims adjustment.
§ 3.06.040 Reporting claim settlement to council.
§ 3.06.050 Appeals.
§ 3.06.060 Severability.
§ 3.06.070 Payment by check – Public depository.
Chapter 3.08 REIMBURSEMENT OF STREET FUND FOR COSTS OF STREET AND SIDEWALK REPAIRS
§ 3.08.010 Street fund repaid by utility responsible for damage.
§ 3.08.020 Street fund repaid from connection fees.
§ 3.08.030 Determining cost and repaying fund for removal and replacement of trees and shrubs.
§ 3.08.040 Chief accountant authorized to transfer funds.
Chapter 3.12 PURCHASING POLICY
§ 3.12.010 Definitions.
§ 3.12.020 Administration.
§ 3.12.030 Local vendors.
§ 3.12.040 Formal bidding.
§ 3.12.050 Architectural and engineering services.
§ 3.12.060 Competitive bidding.
§ 3.12.070 Exemptions to competitive bidding requirements.
§ 3.12.080 Prohibited practices.
§ 3.12.090 Disposition of public property.
Chapter 3.16 LOCAL IMPROVEMENT ASSESSMENTS
§ 3.16.010 Local improvement board.
§ 3.16.020 Owner defined.
§ 3.16.030 Petitions to form districts.
§ 3.16.040 Petition requirements.
§ 3.16.050 Signature requirements.
§ 3.16.060 Property owners notified.
§ 3.16.070 Documents filed for public inspections.
§ 3.16.080 Hearings held at council meetings.
§ 3.16.090 Procedure for filing objections.
§ 3.16.100 Payment and crediting of assessments – Initiation of disbursements from guaranty fund.
§ 3.16.110 Interest and penalties.
§ 3.16.120 Applicability.
Chapter 3.20 FUNDS
§ 3.20.010 Claims fund – Fund No. 15 – Created – Purpose – Authority of clerk-treasurer.
§ 3.20.020 Payrolls fund – Fund No. 16 – Created – Purpose – Authority of clerk-treasurer.
§ 3.20.030 Local improvement guaranty fund – Fund No. 11 – Created – Allocation and transference of funds.
§ 3.20.040 Sidewalk revolving construction fund – Fund No. 7 – Established – Allocations and uses.
§ 3.20.050 City street fund.
§ 3.20.080 Equipment rental and replacement fund – Created.
§ 3.20.090 Equipment rental and replacement fund – Expenditures.
§ 3.20.100 Equipment rental and replacement fund – Schedule of rentals.
§ 3.20.110 Equipment rental and replacement fund – Allocation of costs.
§ 3.20.120 Equipment rental and replacement fund – Budget and appropriation.
§ 3.20.130 Equipment rental and replacement fund – Replacement schedule.
§ 3.20.210 Current expense fund – Fund No. 1.
§ 3.20.220 Light fund – Fund No. 2.
§ 3.20.230 Water fund – Fund No. 3.
§ 3.20.231 Water capital fund – Created.
§ 3.20.241 Sewer capital fund – Created.
§ 3.20.250 Consumer deposit fund – Fund No. 8.
§ 3.20.260 Water revenue bonds 1951 redemption fund – Fund No. 9.
§ 3.20.270 Water revenue bonds 1955 redemption fund – Fund No. 10.
§ 3.20.280 1962 water and sewer construction fund – Fund No. 17.
§ 3.20.290 Sidewalk construction fund – Fund No. 12.
§ 3.20.300 1962 general obligation bond fund – Fund No. 18.
§ 3.20.301 Park bond debt service fund – Created.
§ 3.20.302 Park bond capital fund – Created.
§ 3.20.310 Cumulative reserve fund – Established – Use.
§ 3.20.320 Cumulative reserve fund – Ordinance required for transfers.
§ 3.20.330 Cumulative reserve fund – Accounts required.
§ 3.20.335 Cumulative reserve fund – Contributions to be recorded.
§ 3.20.340 Employment training fund.
§ 3.20.360 Petty cash funds.
§ 3.20.370 Deferred compensation agency fund.
§ 3.20.380 Drug investigation fund – Established.
§ 3.20.390 Drug investigation fund – Authorization – Purpose.
§ 3.20.400 Drug investigation fund – Deposit of proceeds.
§ 3.20.410 Drug investigation fund – Implementation and maintenance.
§ 3.20.420 Drug investigation fund – Discontinuance – Remittance.
§ 3.20.430 Drug investigation fund – Deposit of remitted funds.
§ 3.20.440 Solid waste, recyclable materials and yard waste collection fund.
§ 3.20.450 Storm drain fund – Created.
§ 3.20.451 Storm drain capital fund – Created.
§ 3.20.460 Relocation of backyard sewer mains fund – Created.
Chapter 3.24 SALES AND USE TAX
§ 3.24.010 Imposition.
§ 3.24.020 Rate.
§ 3.24.030 Administration.
§ 3.24.040 Inspection of records.
§ 3.24.050 Contract with state.
§ 3.24.060 Failure or refusal to collect.
Chapter 3.26 ADDITIONAL SALES AND USE TAX
§ 3.26.010 Imposition.
§ 3.26.020 Rate.
§ 3.26.030 Administration.
§ 3.26.040 Inspection of records.
§ 3.26.050 Contract with state.
§ 3.26.060 Special initiative.
§ 3.26.070 Penalties.
Chapter 3.28 GAMBLING ACTIVITIES TAX
§ 3.28.010 Definitions.
§ 3.28.020 Amount.
§ 3.28.030 Due in monthly installments.
§ 3.28.040 Exceptions.
§ 3.28.050 Administration and collection.
§ 3.28.060 Method of payment.
§ 3.28.070 Penalty for delinquency.
§ 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 tax return.
§ 3.28.150 Additional to other taxes.
§ 3.28.160 Authority of city manager.
§ 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 3.32 PROPERTY TAX FOR EMERGENCY MEDICAL SERVICES
§ 3.32.010 Imposition – Rate – Expiration date.
§ 3.32.020 Use of funds.
Chapter 3.36 REAL ESTATE EXCISE TAX
§ 3.36.010 Imposition.
§ 3.36.020 Taxable events.
§ 3.36.030 Consistency with state tax.
§ 3.36.040 Distribution of tax proceeds – Limit on use.
§ 3.36.050 Seller's obligation.
§ 3.36.060 Lien provisions.
§ 3.36.070 Notation of payment.
§ 3.36.080 Date payable.
§ 3.36.090 Excessive and improper payments – Refund.
Chapter 3.40 ADDITIONAL REAL ESTATE EXCISE TAX
§ 3.40.010 Tax imposed.
§ 3.40.020 Fund created – Use of proceeds.
Chapter 3.41 SERVICE CHARGE FOR RETURNED CHECKS
§ 3.41.010 Service charge for returned checks.
Chapter 3.50 ACCEPTANCE OF DONATIONS TO THE CITY
§ 3.50.010 Purpose.
§ 3.50.020 Definitions.
§ 3.50.030 Administration.
§ 3.50.040 Accounting.
§ 3.50.050 Accounts established.
§ 3.50.060 Acceptance of donations in general.
§ 3.50.070 Acceptance of monetary donations.
§ 3.50.080 Acceptance of nonmonetary donations.
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