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

Title 3 Revenue and Finance

Chapter 3.01 BIENNIAL BUDGET
§ 3.01.010 Biennial budget established.
§ 3.01.020 Mid-biennium review and modification.
Chapter 3.02 BUSINESS AND OCCUPATION TAX
§ 3.02.010 Purpose.
§ 3.02.020 Exercise of revenue license power.
§ 3.02.028 Administrative provisions.
§ 3.02.030 Definitions.
§ 3.02.050 Imposition of the tax – Tax or fee levied.
§ 3.02.060 Doing business with the city.
§ 3.02.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
§ 3.02.075 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.
§ 3.02.076 Assignment of gross income derived from intangibles.
§ 3.02.077 Allocation and apportionment of income when activities take place in more than one jurisdiction.
§ 3.02.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
§ 3.02.090 Exemptions.
§ 3.02.100 Deductions.
§ 3.02.120 Tax part of overhead.
§ 3.02.130 Severability clause.
Chapter 3.03 ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES
§ 3.03.010 Purpose.
§ 3.03.015 Application of chapter stated.
§ 3.03.020 Definitions.
§ 3.03.021 Definitions – References to Chapter 82.32 RCW.
§ 3.03.025 Registration/license requirements.
§ 3.03.030 Registration/license certificates.
§ 3.03.040 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.
§ 3.03.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
§ 3.03.060 Records to be preserved – Examination – Estoppel to question assessment.
§ 3.03.070 Accounting methods.
§ 3.03.080 Public work contracts – Payment of fee and tax before final payment for work.
§ 3.03.090 Underpayment of tax, interest, or penalty – Interest.
§ 3.03.095 Time in which assessment may be made.
§ 3.03.100 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
§ 3.03.110 Late payment – Disregard of written instructions – Evasion – Penalties.
§ 3.03.120 Cancellation of penalties.
§ 3.03.130 Taxpayer quitting business – Liability of successor.
§ 3.03.140 Administrative appeal.
§ 3.03.150 Judicial review of administrative appeal decision.
§ 3.03.160 Director to make rules.
§ 3.03.170 Ancillary allocation authority of director.
§ 3.03.180 Mailing of notices.
§ 3.03.190 Tax declared additional.
§ 3.03.200 Public disclosure – Confidentiality – Information sharing.
§ 3.03.210 Tax constitutes debt.
§ 3.03.220 Unlawful actions – Violation – Penalties.
§ 3.03.230 Suspension or revocation of business registration.
§ 3.03.240 Closing agreement provisions.
§ 3.03.250 Charge-off of uncollectible taxes.
§ 3.03.260 Severability.
Chapter 3.04 UTILITY BUSINESS TAX
§ 3.04.010 Powers of city.
§ 3.04.015 Definitions.
§ 3.04.020 Required.
§ 3.04.030 Levied.
§ 3.04.040 Deductions.
§ 3.04.045 Allocation of income – Cellular telephone service.
§ 3.04.050 Payment.
§ 3.04.060 Records.
§ 3.04.070 Failure to pay – Penalty.
§ 3.04.080 Overpayment.
§ 3.04.090 Rules and regulations – Adoption – Enforcement.
§ 3.04.100 Rate changes.
Chapter 3.05 COMMERCIAL PARKING TAX
§ 3.05.010 Definitions.
§ 3.05.020 Local option transportation tax imposed.
§ 3.05.030 Exemptions.
§ 3.05.040 Tax in addition to other license fees or taxes.
§ 3.05.050 Payment of tax.
§ 3.05.060 Tax – Collection.
§ 3.05.070 Over or underpayment of tax.
§ 3.05.080 Penalty for late payment.
§ 3.05.090 Violation – Penalty.
§ 3.05.100 Appeal procedure.
§ 3.05.110 Confidentiality of tax returns.
§ 3.05.120 Duties of the finance director or designee.
§ 3.05.130 Use of tax proceeds.
Chapter 3.08 SALES AND USE TAX
§ 3.08.010 Imposition.
§ 3.08.020 Rate.
§ 3.08.030 Administration and collection.
§ 3.08.040 Inspection of records.
§ 3.08.050 Penalty for violation.
Chapter 3.10 INTERFUND LOANS
§ 3.10.010 Authority of mayor – Ratification by council.
§ 3.10.020 Council approval as part of consent agenda.
§ 3.10.030 Administrative procedures.
§ 3.10.040 Provisions retroactive.
Chapter 3.12 LOCAL IMPROVEMENT DISTRICT ASSESSMENTS – GUARANTY FUND
§ 3.12.010 Administration of LID and ULID proceedings.
§ 3.12.020 LID and ULID petitions to be filed with city clerk.
§ 3.12.030 Officer designated to make preliminary estimates.
§ 3.12.035 Procedures for LID and ULID assessment rolls.
§ 3.12.040 Penalty for delinquent assessments and installments.
§ 3.12.050 Commencement of foreclosure proceedings.
§ 3.12.060 Acceleration of installments.
§ 3.12.070 Maintenance and operation of the guaranty fund – General.
§ 3.12.080 Minimum balance prescribed for the guaranty fund.
§ 3.12.090 Use of guaranty fund to pay local improvement district obligations.
§ 3.12.100 Use of guaranty fund to pay arbitrage rebate.
§ 3.12.110 Ratification.
§ 3.12.120 Extension of due date(s) for installments.
Chapter 3.16 PARK FUND
§ 3.16.010 Created.
Chapter 3.20 WATER FUND
§ 3.20.010 Established.
Chapter 3.24 WATER CAPITAL IMPROVEMENT FUND
§ 3.24.010 Created.
Chapter 3.28 PAYROLL AND CLAIMS FUNDS
§ 3.28.010 Created.
Chapter 3.34 REAL ESTATE EXCISE TAX
§ 3.34.010 Imposition.
§ 3.34.020 Taxable events.
§ 3.34.025 Additional real estate excise tax.
§ 3.34.030 Consistency with state tax.
§ 3.34.040 Distribution of tax proceeds and limiting use thereof.
§ 3.34.050 Seller's obligation.
§ 3.34.060 Lien provisions.
§ 3.34.070 Notation of payment.
§ 3.34.080 Date payable.
§ 3.34.090 Excessive and improper payments.
Chapter 3.38 FIRE DEPARTMENT LEVY FUND
§ 3.38.010 Created.
§ 3.38.020 Maintenance.
Chapter 3.40 MUNICIPAL CAPITAL IMPROVEMENT FUND
§ 3.40.010 Established.
§ 3.40.030 Source of funds.
§ 3.40.040 Use of funds.
Chapter 3.44 INITIATIVE PROCEDURE ON TAX ORDINANCES
§ 3.44.010 Applicability.
§ 3.44.020 Petition – Filing – Action by council.
§ 3.44.030 Petition – Contents.
§ 3.44.040 Petition signatures.
§ 3.44.050 Certification.
§ 3.44.060 Election – Procedure.
§ 3.44.070 Election – Requirements.
§ 3.44.080 Election – Publication of ordinance.
§ 3.44.090 Ballot requirements.
§ 3.44.100 Effective date.
§ 3.44.110 Adoption – Action by clerk.
Chapter 3.48 STORM DRAIN FUND
§ 3.48.010 Established.
Chapter 3.52 BEAUTIFICATION FUND
§ 3.52.010 Established.
§ 3.52.020 Purpose.
Chapter 3.56 BOND AND OBLIGATION REGISTRATION
§ 3.56.010 Definitions.
§ 3.56.020 Findings.
§ 3.56.030 Adoption of system.
§ 3.56.040 Registration requirement.
§ 3.56.050 Method.
§ 3.56.060 Denominations.
§ 3.56.070 Registrar – Appointment.
§ 3.56.080 Registrar – Duties.
§ 3.56.090 Statement of transfer restrictions.
Chapter 3.60 WELL DEVELOPMENT FUND
§ 3.60.010 Establishment.
§ 3.60.020 Purpose of fund.
Chapter 3.64 UTILITY TRUST FUND
§ 3.64.010 Establishment.
Chapter 3.68 EQUIPMENT REPLACEMENT FUND
§ 3.68.010 Establishment.
§ 3.68.020 Funding.
Chapter 3.72 KING COUNTY RECYCLING GRANT FUND
§ 3.72.010 Establishment.
Chapter 3.74 PARK IMPACT FEE ACCOUNT
§ 3.74.010 Established.
Chapter 3.76 GROWTH MANAGEMENT ACT
§ 3.76.010 Established.
§ 3.76.020 Funding.
Chapter 3.80 PAYMENT OF CLAIMS OR OBLIGATIONS
§ 3.80.010 Policy established.
Chapter 3.84 SALE OF CITY PROPERTY
§ 3.84.010 Authority to sell.
§ 3.84.020 Minimum price.
§ 3.84.030 Call for bids – Notice.
§ 3.84.040 Opening bids – Rejection.
§ 3.84.050 Execution of instruments of conveyance.
§ 3.84.060 Negotiated sale.
§ 3.84.070 Mayor and city council members barred from purchasing city property.
Chapter 3.88 HOTEL/MOTEL EXCISE TAX
§ 3.88.010 Adoption.
§ 3.88.020 Tax deemed in addition to license fees or other taxes.
§ 3.88.030 Special fund created for tourism.
§ 3.88.040 Department of Revenue to collect and administer.
Chapter 3.92 TRANSPORTATION BENEFIT DISTRICT
§ 3.92.010 Purpose.
§ 3.92.020 Establishing the transportation benefit district.
§ 3.92.025 Assumption of the Pacific Transportation District.
§ 3.92.030 Governing board.
§ 3.92.040 Functions of the district.
§ 3.92.050 Transportation improvements funded.
§ 3.92.060 Dissolution of district.
§ 3.92.070 Liberal construction.
§ 3.92.080 Imposition of additional sales and use tax.
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