Title 3
REVENUE AND FINANCE
Chapters:
3.04 Funds
3.05 Public Works Petty Cash Fund
3.06 Petty Cash Fund
3.07 Police Petty Cash Fund
3.08 Leasehold Excise Tax
3.12 Sales or Use Tax
3.16 Investment Policy
3.20 Claims Clearing Fund
3.24 Real Estate Excise Tax
3.25 Additional Real Estate Excise Tax
3.28 Utility Occupation Tax
3.32 Payment of Claims
3.36 Lodging Excise Tax
3.40 Property Dedication for Public Parks, Recreation Facilities and Open Spaces
3.44 Fire Facilities Mitigation Fund
3.46 Transportation Impact Fees
3.48 Charge Card Use for Government Purchases
3.52 Foreclosure of Assessment Liens
Chapter 3.04
FUNDS*
* For statutory provisions on funds established by code cities, see RCW Ch. 35A.37.
Sections:
3.04.010 General fund and incidental fund abolished.
3.04.020 Current expense fund– Created.
3.04.030 Current expense fund– Source of funds.
3.04.040 Current expense fund– Tax levy– Authorized.
3.04.050 Current expense fund– Tax levy– Basis.
3.04.060 Current expense fund– Expenses designated.
3.04.070 Indebtedness fund– Created.
3.04.080 Indebtedness fund– Tax levy– Authorized.
3.04.090 Indebtedness fund– Tax levy– Basis.
3.04.100 Current expense and indebtedness funds– Transfers authorized.
3.04.110 Current expense and indebtedness funds– Taxes credited to funds.
3.04.120 State aid fund– Created– Source of funds.
3.04.130 State aid fund– Expenditures authorized.
3.04.140 Berthusen Memorial Park fund– Created– Source of funds.
3.04.150 Berthusen Memorial Park fund– Expenditures authorized.
3.04.160 Berthusen Memorial Park fund– Segregation of funds.
3.04.170 Sewer fund– Created– Source of funds.
3.04.180 Sewer fund– Expenditures authorized.
3.04.190 Special arterial street fund– Created– Source of funds.
3.04.200 Special arterial street fund– Transfer authorized– Expenditures designated.
3.04.210 Payroll fund– Created– Source of funds– Expenditures designated.
3.04.220 Library memorial fund– Created– Source of funds– Expenditures designated.
3.04.230 Community center fund– Created– Source of funds– Expenditures designated.
3.04.240 Consumer's deposit fund– Created– Source of funds.
3.04.250 Consumer's deposit fund– Collection and transfer of funds.
3.04.260 Federal shared revenue fund– Created– Source of funds.
3.04.270 Federal shared revenue fund– Handling of funds.
3.04.280 Federal shared revenue fund– Expenditures– Transfers.
3.04.290 Ambulance reserve fund– Created– Purpose.
3.04.300 Ambulance reserve fund– Transfer authorized– Source of funds.
3.04.310 1974 sewage treatment plant construction fund– Created– Source of funds– Disbursement.
3.04.320 1974 sewage treatment plant construction fund– Purpose.
3.04.330 Comprehensive employment and training act fund– Established– Source of funds– Purpose.
3.04.340 Lynden Pioneer Museum fund– Created– Source of funds.
3.04.350 Lynden Pioneer Museum fund– Transfers authorized– Expenditures.
3.04.360 Antirecession assistance fund– Created– Source of funds.
3.04.370 Antirecession assistance fund– Transfers authorized– Expenditures.
3.04.380 Urban arterial street fund– Created– Source of funds.
3.04.390 Urban arterial street fund– Transfers– Expenditures.
3.04.400 Recreational facilities reserve fund (tennis courts)– Created– Purpose.
3.04.410 Recreational facilities reserve fund (tennis courts)– Source of funds.
3.04.420 Fourth and Grover Street debt reduction fund created– Source of funds– Expenditures.
3.04.430 Lynden City Hall building fund– Created– Source of funds– Expenditures.
3.04.440 Lynden Airport fund– Created– Source of funds– Expenditures.
3.04.450 Downtown business improvement area fund– Created– Source of funds– Expenditures.
3.04.010 General fund and incidental fund abolished.
The funds heretofore existing and known in the city accounts as the "general fund" and the "incidental fund" are abolished.
(Ord. 75 § 1, 1901).
3.04.020 Current expense fund– Created.
There is created a fund to be known as the "current expense fund."
(Ord. 75 § 2, 1901).
3.04.030 Current expense fund– Source of funds.
All moneys collected from licenses shall be credited and applied by the treasurer to the current expense fund.
(Ord. 75 § 3, 1901).
3.04.040 Current expense fund– Tax levy– Authorized.
The city council shall levy annually a property tax for the payment of current expenses, not exceeding ten mills on the dollar.
(Ord. 75 § 4, 1901).
3.04.050 Current expense fund– Tax levy– Basis.
A levy of tax for current expenses shall be based upon an estimate of the expenses for the ensuing year, which estimate shall be adopted by a majority vote of the councilmen present at the meeting at which levy is made and shall be entered in the record of the proceedings of the council, and in making such estimate, the probable revenue from licenses and from all sources other than from taxes shall be taken into consideration, and levy shall not exceed the amount of such estimate by more than twenty percent.
(Ord. 75 § 5(part), 1901).
3.04.060 Current expense fund– Expenses designated.
Current expenses shall be deemed to include all salaries, the expense of the various departments of the city government, the making, improvement and repair of sidewalks and streets (excepting such improvements, the cost of which is to be assessed against any specific property), the making and improvement of sewers, and any and all other expenses necessary to be incurred in maintaining the corporation and its government in accordance with its Charter and the needs of its inhabitants.
(Ord. 75 § 5(part), 1901).
3.04.070 Indebtedness fund– Created.
There is created a fund to be known as the "indebtedness fund."
(Ord. 75 § 6, 1901).
3.04.080 Indebtedness fund– Tax levy– Authorized.
The council shall levy annually a property tax, not exceeding six mills on the dollar, for the payment of indebtedness (if any indebtedness exists), and all moneys collected from taxes for the payment of indebtedness shall be credited and applied by the treasurer to the fund designated as the indebtedness fund.
(Ord. 75 § 7, 1901).
3.04.090 Indebtedness fund– Tax levy– Basis.
A. The tax for payment of indebtedness shall be based upon a statement of such indebtedness, which shall be prepared by the clerk and approved by the council by a majority vote at the meeting at which the levy is made, which statement shall be entered in the record of the proceedings of the council.
B. In making the levy, consideration shall be taken of all outstanding warrants, certificates and all other obligations and indebtedness of the city, with the interest thereon, for the payment of which no provision is made by law by the levy of a special tax or otherwise than by a general tax.
(Ord. 75 § 8, 1901).
3.04.100 Current expense and indebtedness funds– Transfers authorized.
The treasurer is authorized and directed to transfer all moneys now on hand in the fund known as the incidental fund to the current expense fund, and likewise all the moneys from the general fund to the indebtedness fund.
(Ord. 75 § 9, 1901).
3.04.110 Current expense and indebtedness funds– Taxes credited to funds.
A. All moneys received hereafter from taxes levied since February 1, 1898, shall be paid into the respective funds as follows:
1. Sixty percent to be credited and applied to the indebtedness fund,
2. Forty percent to be credited and applied to the current expense fund.
B. The treasurer is directed to so credit and apply such moneys when received.
C. All moneys received, after passage of the ordinance codified in this chapter, from taxes levied prior to February 1, 1898, shall be paid into the indebtedness fund.
(Ord. 75 § 10, 1901).
3.04.120 State aid fund– Created– Source of funds.
There is created in the city a fund to be known as the "state aid fund." All revenue collected by the city from the state of Washington under the provisions of Chapter 81, Laws of 1943, Session Laws of the State of Washington, shall be credited to this fund.
(Ord. 258 § 1, 1943).
3.04.130 State aid fund– Expenditures authorized.
The proper officials of the city are authorized and directed to expend the funds provided for in Section 3.04.120, for no other purpose but solely for salaries and wages, supplies, material and equipment for police and fire protection, health and sanitation, parks, libraries and civilian defense.
(Ord. 258 § 2, 1943).
3.04.140 Berthusen Memorial Park fund– Created– Source of funds.
There is created in the city a fund to be known as the "Berthusen Memorial Park fund." All of the moneys and other properties derived from the estate of Lida H. Berthusen and Hans C. Berthusen which was bequeathed to the city in trust for public park purposes are to be credited to and placed in this fund.
(Ord. 270 § 1, 1945).
3.04.150 Berthusen Memorial Park fund– Expenditures authorized.
The proper officials of the city are authorized and directed to expend only the interest, income and rentals which have now accrued or will accrue from the capital fund of said estate and trust fund for public park purposes as specifically set forth in the trust provisions of the last will and testament creating the trust fund as described in Section 3.04.140, and for no other purposes whatsoever and the principal of such fund shall always remain intact and unexpended.
(Ord. 270 § 2, 1945).
3.04.160 Berthusen Memorial Park fund– Segregation of funds.
Berthusen Memorial Park funds shall never be intermingled with any other funds of the city, and the principal of the fund shall be invested as directed in Section 3.04.150, trust provisions, and all interest, income and rentals of such trust fund shall be kept segregated from the principal thereof, which principal shall always remain intact and unexpended.
(Ord. 270 § 3, 1945).
3.04.170 Sewer fund– Created– Source of funds.
There is created in the city a fund to be known as the "sewer fund," All revenue heretofore and hereafter levied for or collected by the city for sewer purposes shall be credited to this fund.
(Ord. 355 § 1, 1957).
3.04.180 Sewer fund– Expenditures authorized.
The proper officials of the city are authorized and directed to expend the sewer funds solely for purposes of construction, maintenance and repairs to the sewer system of the city, as provided by law.
(Ord. 355 § 2, 1957).
3.04.190 Special arterial street fund– Created– Source of funds.
There is created in the city a fund to be known as the "special arterial street fund." All revenue received from the state of Washington from the one-half cent per gallon additional gasoline tax and city matching funds amounting to at least twenty-five percent of the cost of approved arterial projects shall be credited to such fund.
(Ord. 390 § 1, 1961).
3.04.200 Special arterial street fund– Transfer authorized– Expenditures designated.
The city treasurer is authorized and directed to transfer from the street fund to this special arterial street fund one dollar for each three dollars received from the state of Washington under Chapter 7, Laws of 1961, Extraordinary Session, and the proper officials of the city are authorized and directed to expend the moneys from such special arterial street fund for no other purpose except approved projects in the construction, improvement and repair of arterial streets.
(Ord. 390 § 2, 1961).
3.04.210 Payroll fund– Created– Source of funds– Expenditures designated.
Pursuant to the provisions of RCW Chapter 35.21.085 and in accordance therewith, there is created a special fund for the city to be called the "payroll fund." Moneys may be placed in the payroll fund from time to time, as directed by the city council, from any funds available, and upon which warrants are authorized to be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages. The accounts of the city shall be so kept that they shall show the funds or departments and amounts to which the payment is properly chargeable.
(Ord. 471 § 1, 1970).
3.04.220 Library memorial fund– Created– Source of funds– Expenditures designated.
There is created a fund to be known as the "library memorial fund" into which shall be deposited all funds received from the community donations for the general benefit or improvement of the Lynden Library, including equipment and books for the library. Furthermore, all distributions from such fund shall be made on behalf of the Lynden Library.
(Ord. 484 § 1, 1972).
3.04.230 Community center fund– Created– Source of funds– Expenditures designated.
There is created a fund to be known as the "community center fund" into which shall be deposited all funds received from all sources for the community center, which has been established in the city. Furthermore, all disbursements which are to be made on behalf of the Lynden community center shall be made from the moneys deposited in the community center fund, and such funds may be from such sources as taxation, government grant, or contributions made by the public.
(Ord. 485 § 1, 1972).
3.04.240 Consumer's deposit fund– Created– Source of funds.
There is created in the city a fund to be known as the "consumer's deposit fund." All revenue received from customers of these funds for deposits to guarantee future billing to them shall be made and credited to said fund.
(Ord. 493 § 1, 1972: Ord. 457 § 1, 1968).
3.04.250 Consumer's deposit fund– Collection and transfer of funds.
The city treasurer is authorized and directed to deposit to the consumer's deposit fund all utility deposits. She is authorized and directed to collect from consumers and deposit into the consumer's deposit fund the utility deposit established in Section 13.02.010 of this code. The city treasurer is further authorized and directed that when such consumer deposits are to be applied for the payment of delinquent bills in these departments, that she apply the same first to delinquent sewer charges and then to delinquent water charges.
(Ord. 779 § C, 1987: Ord. 493 § 2, 1972: Ord. 457 § 2, 1968).
3.04.260 Federal shared revenue fund– Created– Source of funds.
There is created a city fund to be known as the "federal shared revenue fund" into which shall be deposited all funds received by the city under Title I of the State and Local Fiscal Assistance Act of 1972, which funds are known as "federal shared revenue."
(Ord. 494 § 1, 1972).
3.04.270 Federal shared revenue fund– Handling of funds.
All of the federal shared revenue fund under the State and Local Fiscal Assistance Act of 1972 shall be handled in accordance with federal regulations published under 31 Code of Federal Regulations, Subtitle B, Part 51, Federal Assistance to State and Local Governments.
(Ord. 494 § 2, 1972).
3.04.280 Federal shared revenue fund– Expenditures– Transfers.
All moneys expended from the special revenue fund shall be by warrants drawn against said fund or by transfers to salary and claim fund where legally authorized and for ordinary and necessary maintenance and operation expenses designated as "priority expenditures" which include public safety (including law enforcement, fire protection, and building code enforcement), environmental protection (including sewage disposal, sanitation, and pollution abatement), public transportation, which includes streets and roads, health, recreation, libraries, social services for the poor or aged, and financial administration. They may also be used for ordinary and necessary capital expenditures authorized by law but shall not be employed far matching purposes in connection with the securing of other federal money and must be expended within twenty-four months from the date received unless an extension of time is approved by the treasury department.
(Ord. 494 § 3, 1972).
3.04.290 Ambulance reserve fund– Created– Purpose.
There is created in the city a fund to be known as the "ambulance reserve fund." All revenue set aside as a reserve fund for the purpose of purchasing a new ambulance, when the same is deemed to be necessary and proper, and reserve amounts from the ambulance fund of the city, shall be credited to said fund.
(Ord. 506 § 1, 1974).
3.04.300 Ambulance reserve fund– Transfer authorized– Source of funds.
The city treasurer is authorized and directed to transfer from the present ambulance fund the amount now held in reserve and placed therein for the purpose of purchasing a new ambulance when the same shall be necessary and proper. All moneys budgeted for the purpose of setting up a reserve for the purchase of a new ambulance shall be placed and deposited in said fund, together with any funds for ambulance equipment.
(Ord. 506 § 2, 1974).
3.04.310 1974 sewage treatment plant construction fund– Created– Source of funds– Disbursements.
There is established a construction fund for the city, to be known as the "1974 sewage treatment plant construction fund," into which shall be placed such funds, including state or federal grants, proceeds from the sale of bonds, notes or warrants, revenues of the sewer system or other funds of the city as may be directed by the city council for the purposes specified in Section 3.04.320. Disbursements from such construction fund shall be made on proper warrants issued against such construction fund as authorized by the city council.
(Ord. 509 § 1, 1974).
3.04.320 1974 sewage treatment plant construction fund– Purpose.
Moneys in the 1974 sewage treatment plant construction fund shall be expended for the purpose of reconstructing and rehabilitating the existing sewage treatment plant of the city, for acquiring and constructing an additional sewage treatment plant upon approximately twelve acres of land owned by the city, located approximately one-half mile west of Hannegan Road and adjacent to the north bank of the Nooksack River, for the purpose of treating industrial waste and domestic waste in excess of the capacity of the existing city sewage treatment plant, for the reconstruction and extension of a trunk sewer line south of Third Street from Pine Street to Front Street and thence southwesterly to the new sewage treatment plant, and for the installation of an outfall from the new sewage treatment plant into the Nooksack River, all as more particularly described in a report of Moore, Wallace and Kennedy, Inc., dated May, 1972, and on file in the office of the city clerk. Such moneys may also be expended as required to comply with any changes in the location or design of said additional treatment plant, trunk line or outfall prior to the construction thereof, or for the acquisition of any alternative site in the event that use of the presently contemplated location is precluded by any provision of law or administrative regulation.
(Ord. 509 § 2, 1974).
3.04.330 Comprehensive employment and training act fund– Established– Source of funds– Purpose.
There is established a comprehensive employment and training act fund for the city into which shall be placed all funds received from the United States of America under the Comprehensive Employment and Training Act. Such funds shall be used for the payment of wages for employees hired at the direction of the city council pursuant to the Comprehensive Employment and Training Act.
(Ord. 520 § 1, 1975).
3.04.340 Lynden Pioneer Museum fund– Created– Source of funds.
There is created in the city a fund to be known as the "Lynden Pioneer Museum fund." All revenue received for said museum shall be credited to said fund.
(Ord. 542 § 1, 1976).
3.04.350 Lynden Pioneer Museum fund– Transfers authorized– Expenditures.
The city treasurer is authorized and directed to transfer to the Lynden Pioneer Museum fund any funds received for museum purposes, and the proper officials of the city are authorized and directed to expend the moneys from such fund for no other purposes except museum purposes.
(Ord. 542 § 2, 1976).
3.04.360 Antirecession assistance fund– Created– Source of funds.
There is created in the city a fund to be known as the "antirecession assistance fund." All revenue received for antirecession purposes shall be credited to such fund.
(Ord. 552 § 1, 1977).
3.04.370 Antirecession assistance fund– Transfers authorized– Expenditures.
The city treasurer is authorized and directed to transfer to the antirecession assistance fund any funds received for antirecession purposes; the proper officials of the city are authorized and directed to expend the moneys from such fund for no other purpose except purposes authorized under the Federal Antirecession Assistance Program.
(Ord. 552 § 2, 1977).
3.04.380 Urban arterial street fund– Created– Source of funds.
There is created in the city a fund to be known as the "urban arterial street fund." All revenue received for such urban arterial street fund purposes shall be credited to such fund.
(Ord. 578 § 1, 1978).
3.04.390 Urban arterial street fund– Transfers– Expenditures.
The city treasurer is authorized and directed to transfer to the urban arterial street fund any funds received for such street purposes, and that the proper officials of the city are authorized and directed to expend the money from such fund for no other purpose except purposes authorized only for approved urban arterial street fund purposes.
(Ord. 578 § 2, 1978).
3.04.400 Recreational facilities reserve fund (tennis courts)– Created– Purpose.
There is created in the city a fund to be known as the "recreational facilities reserve fund (tennis courts)." All revenue set aside as a reserve fund for the purpose of constructing new tennis courts, when the same is deemed to be necessary and proper, shall be credited to said fund.
(Ord. 719 § A(part), 1985).
3.04.410 Recreational facilities reserve fund (tennis courts)– Source of funds.
All moneys budgeted for the purpose of setting up a reserve for the construction of new tennis courts shall be placed and deposited in said fund.
(Ord. 719 § A(part), 1985).
3.04.420 Fourth and Grover Street debt reduction fund– Created– Source of funds– Expenditures.
There is created a fund to be known as the "Fourth and Grover Street debt reduction fund." Moneys to be placed in the Fourth and Grover Street debt reduction fund will be moneys received from rents and other city moneys as approved by city council. Warrants will be authorized to be drawn and cashed for the purpose of property purchase payments. The accounts of the city shall be so kept that they shall show the amounts to which the payment is properly chargeable.
(Ord. 869 § A, 1991).
3.04.430 Lynden City Hall building fund– Created– Source of funds– Expenditures.
There is created a fund to be known as the "Lynden City Hall building fund." Moneys to be placed in the Lynden City Hall building fund will be moneys received from rents and other city moneys as approved by the city council. Warrants will be authorized to be drawn and cashed for the purpose of acquiring property and related construction costs. The accounts of the city shall be so kept that they shall show the amounts to which the payment is properly chargeable.
(Ord. 869 § A, 1991).
3.04.440 Lynden Airport fund– Created– Source of funds– Expenditures.
There is created a fund to be known as the "Lynden Airport fund." Moneys to be placed in the Lynden Airport fund will be moneys received from rents and other city moneys as approved by city council. Warrants will be authorized to be drawn and cashed for purposes of payments related to the operation of the Lynden Airport. The accounts of the city shall be so kept that they shall show the amounts to which the payment is properly chargeable.
(Ord. 869 § A, 1991).
3.04.450 Downtown business improvement area fund– Created– Source of funds– Expenditures.
There is hereby established and created the "downtown business improvement area fund" into which shall be deposited all revenues derived from the special assessments levied on the businesses within the downtown business improvement area. The balance of said fund remaining after the payment of the costs of administrating the area shall be used solely for the purpose of acquiring or improving off-street parking facilities projects and/or of retiring in whole or in parts bonds or improvement notes to be issued by the city for financing the acquisitions and improvements necessary to off-street parking facilities projects within the area.
(Ord. 879 § 11, 1991).
Chapter 3.05 Sections:
3.05.010 Public works petty cash fund created.
3.05.020 Allowable expenditures.
3.05.030 Reimbursement.
3.05.040 Recordkeeping.
3.05.010 Public works petty cash fund created.
There is created a petty cash fund in an amount not to exceed three hundred fifty dollars in cash and will exist as part of the total resources of the city.
(Ord. 930 § A, 1993: Ord. 876 § A(part), 1991).
3.05.020 Allowable expenditures.
Payments are to be made from this petty cash fund for minimal expenditures in the form of cash and only for expenditures which are ordinary and necessary and allowed by law.
(Ord. 876 § A(part), 1991).
3.05.030 Reimbursement.
All expenditures are to be supported by receipts for such expenditures and reimbursement of such petty cash will be by warrants issued against the applicable funds relative to the receipted expenditures in their exact respective amounts. Reimbursement of the petty cash fund will take place when it is convenient for the treasurer to do so and the reimbursement expenditures will receive the approval of the council at the time the council normally gives approval of other expenditures.
(Ord. 876 § A(part), 1991).
3.05.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the public works director.
(Ord. 1236 § 2, 2005: Ord. 876 § A(part), 1991).
Chapter 3.06 Sections:
3.06.010 Petty cash fund created.
3.06.020 Allowable expenditures.
3.06.030 Reimbursement.
3.06.040 Recordkeeping.
3.06.010 Petty cash fund created.
There is created a petty cash fund in an amount not to exceed three hundred fifty dollars in cash which will be part of the total resources of the city.
(Ord. 771 § A, 1987: Ord. 727 § A, 1985: Ord. 664 § 1(part), 1982).
3.06.020 Allowable expenditures.
Payments are to be made from this petty cash fund for minimal expenditures in the form of cash and only for expenditures which are ordinary and necessary and allowed by law.
(Ord. 664 § 1(part), 1982).
3.06.030 Reimbursement.
All expenditures are to be supported by receipts for such expenditures, and reimbursement of such petty cash will be by warrants issued against the applicable funds relative to the receipted expenditures, in their exact respective amounts. Reimbursement of the petty cash fund will take place when it is convenient for the treasurer to do so, and the reimbursement expenditures will receive the approval of the council at the time the council normally gives approval of other expenditures.
(Ord. 664 § 1(part), 1982).
3.06.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the finance director.
(Ord. 1236 § 3, 2005: Ord. 771 § B, 1987: Ord. 664 § 1(part), 1982).
Chapter 3.07 Sections:
3.07.010 Police petty cash fund created.
3.07.020 Allowable expenditures.
3.07.030 Reimbursement.
3.07.040 Recordkeeping.
3.07.010 Police petty cash fund created.
There is created a petty cash fund in an amount not to exceed three hundred fifty dollars in cash and will exist as part of the total resources of the city.
(Ord. 1236 § 1, 2005: Ord. 848 § A(part), 1990).
3.07.020 Allowable expenditures.
Payments are to be made from this petty cash fund for minimal expenditures in the form of cash and only for expenditures which are ordinary and necessary and allowed by law.
(Ord. 848 § A(part), 1990).
3.07.030 Reimbursement.
All expenditures are to be supported by receipts for such expenditures and reimbursement of such petty cash will be by warrants issued against the applicable funds relative to the receipted expenditures in their exact respective amounts. Reimbursement of the petty cash fund will take place when it is convenient for the treasurer to do so and the reimbursement expenditures will receive the approval of the council at the time the council normally gives approval of other expenditures.
(Ord. 848 § A(part), 1990).
3.07.040 Recordkeeping.
Security and the required recordkeeping shall be the responsibility of the police chief.
(Ord. 848 § A(part), 1990).
Chapter 3.08 Sections:
3.08.010 Imposed.
3.08.020 Rate.
3.08.030 Tax collection.
3.08.040 Exemptions.
3.08.050 Inspection.
3.08.060 Contract.
3.08.080 Effective date.
3.08.010 Imposed.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1981 upon the act or privilege of occupying or using publicly owned real or personal property within the city or owned by the city through a "leasehold interest" as defined by RCW 82.29A.020(l). The tax shall be paid, collected, and remitted to the Department of Revenue of the state of Washington at the time and in the manner prescribed by RCW 82.29A.050.
(Ord. 627 § 1, 1980).
3.08.020 Rate.
The rate of tax imposed in this chapter shall be four percent of the taxable rent (as defined by RCW 82.29A.020(2)); provided, that the following credits shall be allowed in determining the tax payable:
A. With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by RCW 82.29A 020(4)) since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
1. With respect to taxes due in calendar year 1976, a credit equal to eighty percent of the tax produced by the above rate,
2. With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the above rate,
3. With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the above rate,
4. With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the above rate;
B. With respect to a product lease (as defined by RCW 82.29A.020(3)), a credit of thirty-three percent of the tax produced by the above rate.
(Ord. 627 § 2, 1980).
3.08.030 Tax collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of state law.
(Ord. 627 § 3, 1980).
3.08.040 Exemptions.
Leasehold interests exempted by RCW 82.29A.130 as it now exists or may hereafter be amended shall be exempt from the tax imposed by this chapter.
(Ord. 627 § 4, 1980).
3.08.050 Inspection.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 627 § 5, 1980).
3.08.060 Contract.
The mayor of the city is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by this chapter; provided, that the city attorney shall first approve the form and content of said contract.
(Ord. 627 § 6, 1980).
3.08.080 Effective date.
The ordinance codified in this chapter shall take effect January 1, 1983.
(Ord. 670 § A(part), 1982).
Chapter 3.12 Sections:
3.12.010 Imposition of sales– Use tax.
3.12.020 Rate of tax imposed.
3.12.030 Administration and collection of tax.
3.12.040 Consent to inspection of records.
3.12.050 Authorizing execution of contract for administration.
3.12.060 Special initiative.
3.12.070 Penalties.
3.12.010 Imposition of sales– Use tax.
There is imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.
(Ord. 670 § A(part), 1982).
3.12.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.12.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.12.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.12.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.
(Ord. 670 § A(part), 1982).
3.12.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 670 § A(part), 1982).
3.12.040 Consent to inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 670 § A(part), 1982).
3.12.050 Authorizing execution of contract for administration.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(Ord. 670 § A(part), 1982).
3.12.060 Special initiative.
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition.
(Ord. 675 § A, 1982: Ord. 670 § A(part), 1982).
3.12.070 Penalties.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment.
(Ord. 670 § A(part), 1982).
Chapter 3.16 Sections:
3.16.010 Treasurer to invest funds.
3.16.020 Separation of accounts.
3.16.030 Income from investments.
3.16.010 Treasurer to invest funds.
The city council appoints the city treasurer to determine the amount of money available in each fund for investment purposes and to make investments from such funds in investments authorized by RCW 35.39.030. Pursuant to RCW 35.39.032, the treasurer shall make monthly reports of all investment transactions to the city council finance committee. The treasurer shall, at such times as he deems appropriate, but at least once every two weeks, invest excess moneys from all funds of the city.
(Ord. 704 § A(part), 1984).
3.16.020 Separation of accounts.
Excess moneys in each bond fund shall be invested separately as shall excess moneys in any fund required by law to be used only for a specific purpose. In addition, excess money in the water fund and the sewer fund shall each be invested separately. All other moneys may be invested in one general account at the discretion of the treasurer.
(Ord. 704 § A(part), 1984).
3.16.030 Income from investments.
The income from all investments required by this chapter to be invested separately shall accrue to the fund from which the investment was made. The interest from all other investments shall be deposited to the current expense fund.
(Ord. 704 § A(part), 1984).
Chapter 3.20 Sections:
3.20.010 Claims clearing fund.
3.20.020 Transfer of funds.
3.20.030 Purpose of expenditures.
3.20.040 Issuance of warrants.
3.20.010 Claims clearing fund.
There is created a fund, known and designated as the claims clearing fund, into which shall be paid and transferred from the various departments an amount of money equal to the various claims against the city for any purpose.
(Ord. 709 § A(part), 1984).
3.20.020 Transfer of funds.
Whenever it is deemed necessary, the city clerk is authorized, empowered and directed to transfer from the funds of the various departments to the claims clearing fund sufficient moneys to pay the claims against the various departments of the city.
(Ord. 709 § A(part), 1984).
3.20.030 Purpose of expenditures.
The claims clearing fund shall be used and payments therefrom shall be made only for the purpose of paying any claims against the city.
(Ord. 709 § A(part), 1984).
3.20.040 Issuance of warrants.
The city clerk is authorized, empowered and directed to issue warrants on and against the fund in payment in materials furnished, services rendered or expense or liability incurred by the various departments and offices of the city. The warrant shall be issued only after there has been filed with the city clerk proper vouchers, approved by the city council, stating the nature of the claim, the amount due or owing and the person, firm or corporation entitled thereto. All warrants issued on or against the fund shall be solely and only for the purposes herein set forth and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have on its face the words, "Claim Clearing Fund."
(Ord. 709 § A(part), 1984).
Chapter 3.24 Sections:
3.24.010 Imposition of real estate excise tax.
3.24.020 Taxable events.
3.24.030 Consistence with state tax.
3.24.041 Distribution of tax proceeds and limiting the use thereof.
3.24.050 Seller's obligation.
3.24.060 Lien provisions.
3.24.070 Notation of payment.
3.24.080 Date payable.
3.24.090 Excessive and improper payments.
3.24.010 Imposition of real estate excise tax.
There is imposed a tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of this city.
(Ord. 741 § A(part), 1985).
3.24.020 Taxable events.
Taxes imposed in this chapter shall be collected from persons who are taxable by the state under RCW Chapter 82.45 and WAC Chapter 458-61 upon the occurrence of any taxable event within the corporate limits of the city.
(Ord. 741 § A(part), 1985).
3.24.030 Consistence with state tax.
The taxes imposed in this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate taxes as imposed by the state under RCW Chapter 82.45 and WAC Chapter 458-61. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein.
(Ord. 741 § A(part), 1985).
3.24.041 Distribution of tax proceeds and limiting the use thereof.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
B. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly and those taxes imposed under Section 3.24.010 shall be placed by the city treasurer in a municipal capital improvements fund. These capital improvements funds shall be used by the city solely for financing capital projects as defined by RCW 82.46.010(6) that are specified in a capital facilities plan element of a comprehensive plan and housing relocation assistance under RCW 59.18.440 and 59.18.450.
C. This section shall not limit the existing authority of this city to impose special assessments on property specially benefited thereby in the manner prescribed by law.
(Ord. 922 § A, 1993).
3.24.050 Seller's obligation.
The taxes imposed in this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages.
(Ord. 741 § A(part), 1985).
3.24.060 Lien provisions.
The taxes imposed in this chapter and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
(Ord. 741 § A(part), 1985).
3.24.070 Notation of payment.
The taxes imposed in this chapter shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in Section 3.24.060 and may be recorded in the manner prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer.
(Ord. 741 § A(part), 1985).
3.24.080 Date payable.
The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment.
(Ord. 741 § A(part), 1985).
3.24.090 Excessive and improper payments.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city.
(Ord. 741 § A(part), 1985).
Chapter 3.25 Sections:
3.25.010 Imposition of real estate excise tax.
3.25.020 Taxable events.
3.25.030 Consistency with state tax.
3.25.040 Distribution of tax proceeds and limiting the use thereof.
3.25.050 Seller's obligation.
3.25.060 Lien provisions.
3.25.070 Notation of payment.
3.25.080 Date payable.
3.25.090 Excessive and improper payments.
3.25.100 Effective date.
3.25.010 Imposition of real estate excise tax.
There is hereby imposed an additional tax of one-fourth of one percent of the selling price on each sale of real property within the corporate limits of this city, as provided in 82.46.035(2).
(Ord. 1163 § A(part), 2003).
3.25.020 Taxable events.
Taxes imposed herein shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61 WAC upon the occurrence of any taxable event within the corporate limits of the city.
(Ord. 1163 § A(part), 2003).
3.25.030 Consistency with state tax.
The taxes imposed herein shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein.
(Ord. 1163 § A(part), 2003).
3.25.040 Distribution of tax proceeds and limiting the use thereof.
A. The county treasurer shall place one percent of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection.
B. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly, and those taxes imposed under Section 3.25.010 shall be placed by the city treasurer in a separate municipal capital improvements fund. These capital improvements funds shall be used by the city solely for financing capital projects that are specified in the capital facilities element of the city's comprehensive plan, are identified in the adopted budget, and that comply with RCW 89.46.035(5), including those listed in RCW 35.43.040.
C. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law.
(Ord. 1163 § A(part), 2003).
3.25.050 Seller's obligation.
The taxes imposed herein are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages.
(Ord. 1163 § A(part), 2003).
3.25.060 Lien provisions.
The taxes imposed herein and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
(Ord. 1163 § A(part), 2003).
3.25.070 Notation of payment.
The taxes imposed herein shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in Section 3.25.060 of this chapter and may be recorded in the manner prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer.
(Ord. 1163 § A(part), 2003).
3.25.080 Date payable.
The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest on a monthly basis, and shall be computed as prescribed by RCW 82.45.100(2).
(Ord. 1163 § A(part), 2003).
3.25.090 Excessive and improper payments.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city.
(Ord. 1163 § A(part), 2003).
3.25.100 Effective date.
This chapter shall take effect on April 1, 2003.
(Ord. 1163 § A(part), 2003).
Chapter 3.28 Sections:
3.28.010 Exercise of license revenue power.
3.28.020 Definitions.
3.28.030 Occupation license required.
3.28.035 Occupation license posted.
3.28.040 Occupations subject to tax– Amount.
3.28.050 License tax year.
3.28.060 Customer tax base limit.
3.28.070 Exceptions and deductions– General.
3.28.075 Exemptions and deductions– Cellular telephone service.
3.28.078 Allocation of income– Cellular telephone service.
3.28.080 Remittance required monthly.
3.28.084 Remittance authorization for public funds.
3.28.088 Remittance upon sale or transfer of business.
3.28.090 Taxpayer records.
3.28.100 Applications and returns confidential.
3.28.110 Finance director to make rules.
3.28.120 Failure to make return or pay full tax.
3.28.130 Overpayment or underpayment of tax.
3.28.140 Delinquent payment– Penalty.
3.28.150 Taxes, penalties and fees constitute debt to municipality.
3.28.160 Limitation on right to recovery.
3.28.170 False returns.
3.28.180 Noncompliance– Penalty.
3.28.190 Appeals to council.
3.28.200 Tax not exclusive.
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Prior ordinance history: Ords. 736 and 979.
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3.28.010 Exercise of license revenue power.
The provisions of this chapter shall be deemed an exercise of the power of the city of Lynden to license for revenue.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.020 Definitions.
In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
"Cellular telephone service" is a two-way voice and data telephone/telecommunications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. The definition of cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR),personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service.
"Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under Title 80 RCW, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as "telephone business" rather than "competitive telephone service."
"Customer" means the person, firm, corporation, business or other such entity which partakes of, utilizes or subscribes for the services of a licensed utility.
"Gross income" means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not) by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds mortgages, or other evidences of indebtedness, or stocks and the like) and without any deduction on account of losses.
"Person" or "persons" means persons of either sex, firms, corporations, co-partnerships, and other associations of natural persons whether acting by themselves or by servants, agents or employees.
"Tax year" or "taxable year" means the year commencing January 1 and ending on December 31 of the same year, or, in lieu thereof, the taxpayer's fiscal year when permission is obtained from the city finance director to use the same as the tax year.
"Taxpayer" means a utility required to have a license under the provisions of this chapter 3.26.030 Occupation License Required.
"Telephone business" means the business of providing access to a local telephone network; local telephone network switching service; toll service; cellular telephone service; coin telephone services; telephonic video, data, or similar communication or transmission for hire via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. It further indicates cooperative or farmer line telephone companies or associations operating an exchange. "Telephone business" does not include the providing of competitive telephone service, the providing of cable television service, or the providing of broadcast services by radio or television stations.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.030 Occupation license required.
No person, firm or corporations shall engage in or carry on any business, occupation, pursuit or privilege for which a license fee or tax is imposed by this chapter without first having obtained, and being the holder of, a valid and subsisting license to do so, to be known as a "utility occupation license." Each person, firm or corporation shall promptly apply to the city finance director for a license upon the appropriate form provided by the finance director, giving such information as reasonably necessary for the administration and enforcement of this chapter; and upon acceptance, the city finance director shall thereupon issue such a license to the applicant. A utility occupation license shall be personal and nontransferable.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.035 Occupation license posted.
All licenses issued pursuant to the provisions of this chapter shall be kept posted by the licensee in a conspicuous place in his principal place of business located in the city, or if no principle place of business is located within the city limits, all licenses issued pursuant to this chapter shall be available for inspection at the city's reasonable request. No persons to whom a license has been issued shall suffer or allow any other persons chargeable with a separate license to operate under or display his license, nor shall such other person operate under or display such license.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.040 Occupations subject to tax– Amount.
There is levied upon, and shall be collected from persons, including the city, on account of certain business activities engaged in or carried on, license fees or occupation taxes in the amount to be determined by the application of rates given against gross income as follows:
A. Upon every person engaged in or carrying on the business of selling or furnishing electric energy, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
B. Upon every person engaged in or carrying on a telephone business, excepting cellular telephone service a fee or tax equal to six percent of the total gross income, excluding revenues from interstate toll, derived from such business in the city during the period for which the license fee or tax is due. For the purposes of this subsection, "gross income" shall not include charges which are passed on to the subscriber by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section, nor competitive telephone service which is of a type which can be provided by persons that are not subject to regulation as telephone companies under Title 80 RCW and for which a separate charge is made;
C. There is levied upon and shall be collected from persons engaged in the business or occupation of a cellular phone service provider an amount equal to six percent applied to the balance of gross income after allowance for adjustments and deductions as provided for in this chapter under Section 3.28.075;
D. Upon every person engaged in or carrying on the business of selling or furnishing natural gas for domestic, business or industrial consumption, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
E. Upon every person engaged in or carrying on the business of transmitting television by cable, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
F. Upon every person, including the city, engaged in or carrying on the business of operating or conducting a water system for domestic, business or industrial consumption, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
G. Upon every person, including the city, engaged in or carrying on the business of operating or conducting a sewerage system for domestic, business or industrial use, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
H. Upon every person, including the city, engaged in or carrying on the business of operating or conducting a garbage or solid waste refuse collection system for domestic, business or industrial use, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due;
I. Upon every person, including the city, engaged in or carrying on the business of operating or conducting a stormwater system for domestic, business or industrial use, a fee or tax equal to six percent of the total gross income derived from such business in the city during the period for which the license fee or tax is due.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.050 License tax year.
All utility occupation licenses shall be for the tax year for which issued and shall expire at the end of the tax year.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.060 Customer tax base limit.
The rates of tax set forth in Section 3.28.040 shall be measured against a maximum of the first five thousand dollars of total gross income derived from any one customer account, metered service, or other separately identified billing account in any one month or fraction thereof. On amounts over such five-thousand-dollar figure, the tax shall be one percent of the total gross income derived from such business. Provided, however, that for natural gas sales the rate shall further be reduced by one-half of one percent on sales in any one calendar month of over fifty thousand dollars to any one customer account, metered service or other separately identified billing account.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.070 Exceptions and deductions– General.
In computing the tax imposed by this chapter, amounts derived from transactions in interstate commerce, or from business performed for the government of the United States, its officers or agents in their official capacity, and any amount paid by the taxpayer to the United States or the state of Washington as excise taxes, may be deducted from the measure of the tax.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.075 Exemptions and deductions– Cellular telephone service.
In addition to the general exemptions and deductions provided for in Section 3.28.070, for cellular telephone service there shall also be excluded from the total gross income upon which the license fee or tax is computed, the following:
A. That portion of the gross income derived from charges to another telecommunications company, as defined in RCW 80.04.010, and as subsequently amended, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services;
B. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, and as subsequently amended, for telephone service that the purchaser buys for the purpose of resale;
C. Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer;
D. A deduction from gross income shall be allowed, only to cellular phone service providers which keep their regular books of account on an accrual basis, for credit losses actually sustained by a taxpayer as a result of cellular telephone service business.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996).
3.28.078 Allocation of income– Cellular telephone service.
The allocation of income by cellular telephone service providers shall be as follows:
A. Service Address. Payments by a customer for the telephone service from telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer's principal service address during the period for which the tax applies.
B. Presumption. There is a presumption that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.
C. Roaming Phones. When the service is provided while a customer is roaming outside the customer's normal cellular network area, the gross income shall be assigned consistent with the taxpayer's accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.
D. Dispute Resolution. If there is a dispute between or among the city and another city or cities as to the service address of a customer who is receiving cellular telephone services, and the dispute is not resolved by negotiation among the parties, then the dispute shall be resolved by the city and the other city or cities by submitting the issue for settlement to the Association of Washington Cities (AWC). Once taxes on the disputed revenues have been paid to one of the contesting cities, the cellular telephone service company shall have no further liability with respect to additional taxes, penalties or interest on the disputed revenues so long as it promptly changes its billing records for future revenues to comport with the settlement facilitated by AWC.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996).
3.28.080 Remittance required monthly.
Each month constitutes a period; and on or before the last day of the month following the end of such period, the license fee or tax for such period is due. A monthly or quarterly installment as determined at the discretion of the city finance director, shall be required.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.084 Remittance authorization for public funds.
The remittance due by city-operated utility occupations subject to this tax shall be paid by means of an accounts payable from the water, stormwater and/or sewer operating fund to the city of Lynden, and the finance department is hereby authorized and directed to submit invoices as set forth above.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.088 Remittance upon sale or transfer of business.
Upon the sale or transfer during any tax year of a business on account of which a fee or tax is hereby required, the purchaser or transferee shall, if the fee or tax has not been paid in full for said year by the seller, be responsible for the entire outstanding payment owing, and remit sale liability to the city prior to receiving a new utility occupation license.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.090 Taxpayer records.
Each taxpayer shall keep accurate records reflecting the amount of gross income on services and disclosing all information necessary to determine the taxpayer's tax liability hereunder during each tax base period. Such records shall be kept and maintained for a period of not less than three years. All books, records, and other items required to be kept under this section shall be subject to and immediately made available for inspection and audit at any time, with or without notice, at the place where such records are kept, by the finance director or his designee, or the purpose of enforcing the provisions of this taxing chapter.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.100 Applications and returns confidential.
The applications, statements or returns made to the city pursuant to this chapter shall not be made public, nor shall they be subject to inspection of any person except the mayor, city attorney, city finance director or his designate, and members of the city council; provided the foregoing shall not be construed to prohibit the city finance director from making known or revealing facts contained in any return, or disclosed in any examination for official purposes.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.110 Finance director to make rules.
The city finance director shall have the power, and it shall be his duty, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with the law for the purpose of carrying out the provisions thereof, and it is unlawful to violate or fail to comply with any such rule or regulation.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.120 Failure to make return or pay full tax.
If any taxpayer fails, neglects or refuses to apply for a license, or make his return, or pay the tax in full as required herein, the city finance director is authorized to determine the amount of the tax payable and by mail to notify such taxpayer of the amount so determined. The amount so affixed shall thereupon be the tax and be immediately due and payable. Failure to comply with the provisions of this chapter will subject the taxpayer to provisions contained in the delinquent penalty sections of the chapter.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.130 Overpayment or underpayment of tax.
If, upon applications by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns of any taxpayer, it is determined by the finance director that within three years immediately preceding the above that an error has occurred, then:
A. If a tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within a period of three years shall be paid directly to the taxpayer at the city's option.
B. If a tax or other fee has been paid which is less than that properly due, or no tax or fee has been paid, the city finance director shall mail a statement to the taxpayer showing the balance due, including the tax amount and penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make such payment in full within ten calendar days of mailing, or fails to appeal such payment per provisions of this chapter.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.140 Delinquent payment– Penalty.
For each monthly period payment due under the provisions of this chapter, if such payment is not made by the persons subject to the tax by the due date thereof, there shall be added a penalty as follows:
A. If payment in full is received within thirty days from the due date, ten percent of the accrued tax;
B. If payment in full is received between thirty-one and sixty days from the due date, twenty percent of the accrued tax; and
C. If payment in full is received beyond sixty days from the due date, thirty percent of the accrued tax.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.150 Taxes, penalties and fees constitute debt to municipality.
Any tax due and unpaid under this chapter, and all penalties or fees unpaid shall constitute debt to the city, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. On any civil action the city shall recover reasonable attorneys' fees and audit costs, if the city is the prevailing party.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.160 Limitation on right to recovery.
The right of recovery by the city from the taxpayer for any tax provided hereunder shall be barred after the expiration of three calendar years from the date the tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be barred after the expiration of three calendar years from the date such payment was made.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 983 § A(part), 1995).
3.28.170 False returns.
It is unlawful for any person subject to this chapter to fail or refuse to make application or return for a license or to pay the fee or tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with any such application or return, or to aid or abet another in any attempt to evade payment of the fee or tax, or any part thereof, or to fail to appear at or testify falsely upon any investigation of the correctness of a return or upon the hearing of any appeal or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.180 Noncompliance– Penalty.
Any person subject to this chapter, who fails or refuses to apply for a utility occupation license or to make tax returns or to pay the tax or penalties when due, or who makes any false statement or representation in or in connection with any such application, or who otherwise violates or refuses to comply with the provisions of this chapter, shall be deemed guilty of a misdemeanor, and each such person is guilty of a separate offense for each and every day or portion thereof during which any violation of any of the provisions of this chapter is committed, continued or permitted, and upon any conviction of any such violation, such person shall be punished by a fine not to exceed one thousand dollars for each day or portion thereof which such person is found guilty of noncompliance with the provisions of this chapter.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.190 Appeals to council.
Any taxpayer aggrieved by the amount of the fee or tax found by the city finance director to be required under the provisions of this chapter may appeal to the city council from such finding by filing a written notice of appeal with the city finance director within seven days from the time such taxpayer was given notice of such amount. The finance director shall, as soon as practicable, fix a time and place for the hearing of such appeal, and he shall cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence on his own behalf. The city council shall thereupon ascertain the correct amount of the fee or tax by resolution, and the finance director shall immediately notify the appellant thereof, which amount, together with the costs of appeal, if such applicant is unsuccessful therein, must be paid within five days after such notice is given. The mayor may, by subpoena, require the attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated, produce the records required, if any, and shall testify truthfully under oath administered by the mayor as to any matter required of him pertinent to the appeal, and it is unlawful for him to fail or refuse so to do.
(Ord. 1177 § A(part), 2003: Ord. 1020 § A(part), 1997: Ord. 1006 § A(part), 1996: Ord. 983 § A(part), 1995).
3.28.200 Tax not exclusive.
The tax levied herein shall be additional to any license fee or tax imposed or levied under any other state statute or city ordinance.
(Ord. 1177 § A(part), 2003).
Chapter 3.32 Sections:
3.32.010 Payment of claims.
3.32.020 Bonds.
3.32.030 Council review.
3.32.040 Procedure on disapproval.
3.32.050 Types of claims.
3.32.010 Payment of claims.
The finance director may issue checks in payment of claims before the city council has acted to approve such claims, providing that the conditions set out hereinafter have been met.
(Ord. 1012 § A(part), 1996: Ord. 817 § A(part), 1989).
3.32.020 Bonds.
The officers of the city who are designated to sign the warrant shall furnish an official bond for the faithful discharge of his or her duties in the amount of fifty thousand dollars.
(Ord. 1012 § A(part), 1996: Ord. 817 § A(part), 1989).
3.32.030 Council review.
The city council shall review the documentation supporting claims paid pursuant to this title and shall approve all checks issued to payment of such claims at its regularly scheduled public meeting.
(Ord. 1012 § A(part), 1996: Ord. 817 § A(part), 1989).
3.32.040 Procedure on disapproval.
If, upon review, the city council shall disapprove any such claim, the officers of the city who are designated by statute to sign the checks shall jointly cause the disapproved claims to be recognized as receivables of the city, and shall pursue collection diligently until the amounts disapproved are collected or until the city council is satisfied and approves the claims.
PUBLIC WORKS PETTY CASH FUND
PETTY CASH FUND
POLICE PETTY CASH FUND
LEASEHOLD EXCISE TAX
SALES OR USE TAX
INVESTMENT POLICY
CLAIMS CLEARING FUND
REAL ESTATE EXCISE TAX
ADDITIONAL REAL ESTATE EXCISE TAX
UTILITY OCCUPATION TAX*
PAYMENT OF CLAIMS