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City of Ilwaco, WA
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Municipal Code
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
Chapter 3.04
CLAIMS AGAINST THE CITY
§ 3.04.010
Claims against the city.
§ 3.04.020
Review of claims.
§ 3.04.030
Payment of claims or obligations of the city.
Chapter 3.05
CASH FUNDS
§ 3.05.010
Cash drawer funds.
§ 3.05.020
Petty cash funds.
Chapter 3.08
LEASEHOLD EXCISE TAX
§ 3.08.010
Leasehold excise tax imposed.
§ 3.08.020
Contract authorized.
Chapter 3.12
REAL ESTATE EXCISE TAX
§ 3.12.010
Imposition of real estate excise tax.
§ 3.12.020
Taxable events.
§ 3.12.030
Consistency with state tax.
§ 3.12.040
Distribution of tax proceeds and limiting use thereof.
§ 3.12.050
Seller’s obligation.
§ 3.12.060
Lien provisions.
§ 3.12.070
Notation of payment.
§ 3.12.080
Date payable.
§ 3.12.090
Excessive and improper payments.
Chapter 3.16
SALES AND USE TAX
§ 3.16.010
Sales or use tax imposed.
§ 3.16.020
Sales or use tax—Rate.
§ 3.16.030
Administration and collection of tax.
§ 3.16.040
Inspection of records.
§ 3.16.050
Violation—Penalty.
Chapter 3.18
BUSINESS AND OCCUPATION TAX
§ 3.18.010
Purpose.
§ 3.18.020
Exercise of revenue license power.
§ 3.18.030
Administrative provisions.
§ 3.18.040
Definitions.
§ 3.18.050
Tax imposed.
§ 3.18.070
Credit for business activities.
§ 3.18.080
Deductions for taxes due prior to January 1, 2008.
§ 3.18.090
Sale of intangibles.
§ 3.18.100
Allocation and apportionment of income.
§ 3.18.110
Printing and publishing activities.
§ 3.18.120
Exemptions.
§ 3.18.130
Deductions.
§ 3.18.140
Tax part of overhead.
Chapter 3.19
UTILITIES TAX
§ 3.19.010
Scope—Power to license.
§ 3.19.020
Definitions.
§ 3.19.030
Administration—Rules.
§ 3.19.040
Business license required.
§ 3.19.050
Tax imposed—Amount.
§ 3.19.060
Deductions.
§ 3.19.070
Quarterly installments—Due date.
§ 3.19.080
Delinquency penalty—Collection.
§ 3.19.090
Overpayment.
§ 3.19.100
Recordkeeping—Inspection.
§ 3.19.110
Annexation—Copies of ordinance provided.
§ 3.19.120
Tax constitutes lien.
Chapter 3.20
ADDITIONAL SALES AND USE TAX
§ 3.20.010
Imposition of sales-use tax.
§ 3.20.020
Rate of tax imposed.
§ 3.20.030
Administration and collection of tax.
§ 3.20.040
Consent to inspection of records.
§ 3.20.050
Authorizing execution of contract for administration.
Chapter 3.24
TRANSIENT OCCUPANCY TAX
§ 3.24.010
Transient occupancy tax imposed.
§ 3.24.020
Definitions.
§ 3.24.030
Tax supplementary to other fees or taxes.
§ 3.24.040
Special fund created.
§ 3.24.050
Collection and administration of tax.
§ 3.24.060
Violation—Penalty.
Chapter 3.28
LOCAL IMPROVEMENT ASSESSMENTS
§ 3.28.010
Assessments—Payment installments.
§ 3.28.020
Interest rate.
§ 3.28.030
Delinquent accounts.
§ 3.28.040
Assessment liens.
§ 3.28.050
Certificate of delinquency.
Chapter 3.30
ADMINISTRATIVE PROVISIONS FOR LOCAL TAXES
§ 3.30.010
Purpose.
§ 3.30.020
Application.
§ 3.30.030
Definitions.
§ 3.30.040
License requirements.
§ 3.30.050
Procedures.
§ 3.30.060
Payments.
§ 3.30.070
Records—Retention—Inspection.
§ 3.30.080
Accounting methods.
§ 3.30.090
Public work contracts.
§ 3.30.100
Underpayment of tax.
§ 3.30.110
Assessment issuance.
§ 3.30.120
Overpayment of tax.
§ 3.30.130
Timely file, pay.
§ 3.30.140
Cancellation of penalties.
§ 3.30.150
Business successor.
§ 3.30.160
Administrative appeal.
§ 3.30.170
Judicial review.
§ 3.30.180
Rules and regulations.
§ 3.30.190
Agreements with other cities.
§ 3.30.200
Mailing of notices.
§ 3.30.210
Tax declared additional.
§ 3.30.220
Public disclosure.
§ 3.30.230
Tax constitutes debt.
§ 3.30.240
Unlawful actions—Violation—Penalties.
§ 3.30.250
Suspension or revocation of business license.
§ 3.30.260
Closing agreement.
§ 3.30.270
Uncollectible taxes.
Chapter 3.32
INVESTMENT OF FUNDS
§ 3.32.010
Authority.
§ 3.32.020
Monthly report.
Chapter 3.34
INTERFUND LOANS PROGRAM
§ 3.34.010
Interfund loans authorized.
§ 3.34.020
Report to the city council.
§ 3.34.030
Repayment directed.