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

Title 3 Revenue and Finance

Chapter 3.02 FISCAL BIENNIUM BUDGET
§ 3.02.010 Two-year fiscal biennium budget.
§ 3.02.020 Mid-biennium modifications.
Chapter 3.04 SALES OR USE TAX
§ 3.04.010 Imposition.
§ 3.04.020 Rate.
§ 3.04.030 Administration and collection.
§ 3.04.040 Inspection of records.
§ 3.04.050 Contract with state.
§ 3.04.060 Violation – Penalty.
Chapter 3.08 ADDITIONAL SALES AND USE TAX
§ 3.08.010 Imposition.
§ 3.08.020 Rate.
§ 3.08.030 Administration and collection.
§ 3.08.040 Provisions subject to special initiative procedure.
§ 3.08.050 Effective date.
Chapter 3.10 SALES AND USE TAX FOR AFFORDABLE HOUSING
§ 3.10.010 Imposition of sales and use tax for affordable housing.
§ 3.10.020 Purpose of tax.
§ 3.10.030 Administration and collection – Statutory compliance.
Chapter 3.12 LEASEHOLD EXCISE TAX
§ 3.12.010 Levied.
§ 3.12.020 Rate.
§ 3.12.030 Administration and collection.
§ 3.12.040 Exemptions.
§ 3.12.050 Inspection of records.
§ 3.12.060 Contract with state.
§ 3.12.070 Failure to pay – Penalty.
Chapter 3.16 LODGING TAX
§ 3.16.010 Special excise tax imposed.
§ 3.16.020 Definitions.
§ 3.16.030 Additional tax – Credit on sales tax.
§ 3.16.040 Establishment of special fund.
§ 3.16.050 Administration and collection of tax.
§ 3.16.060 Violation – Penalty.
§ 3.16.070 Validity.
Chapter 3.18 MOTION PICTURE TAX
§ 3.18.010 Tax levied.
§ 3.18.020 Exemptions – Generally.
§ 3.18.030 Exemptions – Schools.
§ 3.18.040 Price to show on ticket.
§ 3.18.050 Certificate of registration.
§ 3.18.060 Collection of tax.
§ 3.18.070 Remittance of tax collected.
§ 3.18.080 Tax returns.
§ 3.18.090 Confidentiality of applications and returns.
§ 3.18.100 Books and records subject to examination.
§ 3.18.110 Payment of tax upon transfer of business.
§ 3.18.120 Delinquent payments – Penalty.
§ 3.18.130 Collection by civil action.
§ 3.18.140 Enforcement.
§ 3.18.150 Violation – Penalty.
§ 3.18.160 Severability.
Chapter 3.20 MOTOR VEHICLE EXCISE TAX
§ 3.20.010 Levied.
Chapter 3.24 REAL ESTATE EXCISE TAX
§ 3.24.010 Imposed.
§ 3.24.020 Rate.
§ 3.24.030 Applicability.
§ 3.24.040 Compliance with state statutes.
Chapter 3.32 VOUCHERS AND WARRANTS
§ 3.32.010 Presentation of vouchers to council.
§ 3.32.020 Warrants.
§ 3.32.030 Checks or drafts returned for insufficient funds – Method of collection.
Chapter 3.34 COLLECTION COSTS RECOVERABLE
§ 3.34.010 Collection authorized – Costs.
§ 3.34.020 Reasonable collection costs.
§ 3.34.030 Requirement for debt assignment.
§ 3.34.040 Uncollectible debts.
Chapter 3.36 BOND AND OBLIGATION REGISTRATION
§ 3.36.010 Findings of fact.
§ 3.36.020 Definitions.
§ 3.36.030 Registration system – Adopted.
§ 3.36.040 Transfer restrictions.
Chapter 3.38 INVESTMENT OF FUNDS
§ 3.38.010 City investment policy resolution.
Chapter 3.40 PURCHASING PROCEDURES
§ 3.40.010 City procurement policies and procedures resolution.
§ 3.40.020 Finance director – Cooperative purchasing authorized when.
§ 3.40.030 Unauthorized purchases.
§ 3.40.040 Responsibility for unauthorized purchases.
§ 3.40.050 Small works roster procedures.
Chapter 3.44 LOCAL IMPROVEMENT ASSESSMENT PROCEDURES
§ 3.44.010 State statutes adopted.
§ 3.44.020 Fund established.
§ 3.44.030 Disposition of interest earnings.
§ 3.44.040 Subrogation rights to assessments.
§ 3.44.050 Surplus after payment – Disposition.
§ 3.44.060 Tax levy – Establishment procedures.
§ 3.44.070 Purchases of bonds, coupons and warrants.
§ 3.44.080 Purchases of certificates or property.
§ 3.44.090 Warrants against fund.
§ 3.44.100 Assessment – Deferrals – Liens.
§ 3.44.110 Transfers from guaranty fund to general fund.
§ 3.44.120 Assessment – Delinquency – Balance of payment due.
§ 3.44.130 Utility local improvement districts.
Chapter 3.48 CUMULATIVE RESERVE FUNDS
§ 3.48.010 Cumulative reserve fund – Established – Purpose.
§ 3.48.020 Cumulative reserve fund – Continuation in annual budget.
§ 3.48.030 Cumulative reserve fund for street development – Established – Purpose.
§ 3.48.040 Cumulative reserve fund for street development – Continuation in annual budget.
§ 3.48.050 Cumulative reserve fund for park development – Established – Purpose.
§ 3.48.060 Cumulative reserve fund for park development – Continuation in annual budget.
§ 3.48.070 Cumulative reserve fund for water bonds – Established – Purpose.
§ 3.48.080 Cumulative reserve fund for water bonds – Continuation in annual budget.
Chapter 3.52 EQUIPMENT RENTAL FUND
§ 3.52.010 Created – Purpose.
§ 3.52.020 Administration and direction.
§ 3.52.030 Rental of motor vehicles.
§ 3.52.040 Recordkeeping and accounts.
§ 3.52.050 Withdrawals or expenditures.
§ 3.52.060 Unexpended money to remain in fund.
§ 3.52.070 Abolishment of fund – Disposition of revenues.
Chapter 3.60 MISCELLANEOUS FUNDS
§ 3.60.010 Antirecession fiscal assistance fund – Created.
§ 3.60.020 Antirecession fiscal assistance fund – Expenditures.
§ 3.60.030 Carrolls Road water reservoir fund – Created.
§ 3.60.040 Carrolls Road water reservoir fund – Expenditures.
§ 3.60.050 Claims fund – Created.
§ 3.60.060 Claims fund – Recordkeeping.
§ 3.60.070 Community development block grant fund – Created.
§ 3.60.080 Community development block grant fund – Disbursement.
§ 3.60.090 Construction fund – Created.
§ 3.60.100 Construction fund – Expenditures.
§ 3.60.110 Drug buy fund – Created.
§ 3.60.120 Drug buy fund – Source of revenues.
§ 3.60.130 Drug buy fund – Expenditures.
§ 3.60.140 Drug buy fund – Seizure and forfeiture of currency.
§ 3.60.150 Mattie Thornton Tam O’Shanter Park fund – Created.
§ 3.60.160 Mattie Thornton Tam O’Shanter Park fund – Disbursements.
§ 3.60.170 Payroll fund – Created.
§ 3.60.180 Payroll fund – Recordkeeping.
§ 3.60.190 Repair and demolition fund – Created.
§ 3.60.200 Repair and demolition fund – Loan from sanitary fund – Determination of interest.
§ 3.60.210 Repair and demolition fund – Revenues and expenditures.
§ 3.60.220 Rocky Point water reservoir fund – Created.
§ 3.60.230 Rocky Point water reservoir fund – Expenditures.
§ 3.60.240 Sidewalk construction fund – Created.
§ 3.60.250 Sidewalk construction fund – Purpose.
§ 3.60.260 Urban arterial street fund – Created.
§ 3.60.270 Urban arterial street fund – Expenditures.
§ 3.60.280 Facade improvement and mural implementation fund – Established.
§ 3.60.290 Facade improvement and mural implementation fund – Transfer of funds.
§ 3.60.300 Facade improvement and mural implementation fund – Use of funds.
§ 3.60.310 Water capital reserve fund – Established.
§ 3.60.320 Sewer capital reserve fund – Established.
§ 3.60.330 Capital projects fund – Established.
§ 3.60.340 Airport fund #420 – Established.
§ 3.60.350 Domestic violence advocacy-prevention-prosecution fund.
Chapter 3.65 KELSO TRANSPORTATION BENEFIT DISTRICT
§ 3.65.010 Transportation benefit district assumed by city.
§ 3.65.020 Governing body.
§ 3.65.030 Functions of the city council.
§ 3.65.035 Sales and use tax for transportation benefit district.
§ 3.65.040 Transportation improvements funded.
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