Title 5
REVENUE AND FINANCE

Chapters:

5.02 Budget

5.04 Sales and Compensating Use Tax

5.06 Additional Sales and Use Tax

5.08 Utility Occupation Tax Code

5.10 Referendum Procedure

5.12 Admissions Tax

5.14 Leasehold Excise Tax

5.15 Natural and Manufactured Gas Use Tax

5.16 Open Space Taxation Tax

5.18 Real Estate Excise Tax

5.19 Lodging Excise Tax

5.20 Management of Specific City Funds

5.24 Investment of City Funds

5.28 Arterial Street Fund

5.30 Damage Claims Against the City

5.32 Claims Fund

5.36 Cemetery Improvement Fund

5.40 Equipment Rental Fund

5.44 Firemen’s Pension Fund

5.48 Library Capital Improvements Cumulative Reserve Fund

5.50 Off-Street Parking Fund

5.52 Payroll Fund

5.54 Pier and Moorage Facility Improvement, Maintenance and Repair Account

5.56 Street Cumulative Reserve Fund

5.60 Water-Sewer Capital Improvements Cumulative Reserve Fund

5.64 Garbage Fund

5.68 General Municipal Cumulative Reserve Fund

5.69 Petty Cash Fund

5.70 Senior Center Special Fund

5.72 Park and Municipal Facilities Cumulative Reserve Fund

5.73 In Lieu of Park and Open Space Fund

5.74 Fees as Reimbursement

5.76 Real Estate Excise Tax Revenue Municipal Capital Improvement Fund

5.80 Bond Registration

5.82 Property Tax Investment and Distribution

5.88 Multifamily Housing Property Tax Exemption

Chapter 5.02
BUDGET

Sections:

5.02.010 Biennium budget process adopted.

5.02.020 Review and modification.

5.02.010 Biennium budget process adopted.

The city of Kirkland hereby adopts a fiscal biennium budget as authorized by Chapter 35A.34 RCW. The provisions of Chapter 35A.34 RCW (and as they may be amended) are adopted by this reference and shall govern the fiscal biennium budget process set forth in this chapter. The first fiscal biennium shall be for the period of January 1, 2005, through December 31, 2006, with each subsequent fiscal biennium commencing on January 1st of odd-numbered years. (Ord. 3920 § 1, 2003)

5.02.020 Review and modification.

Each biennial budget shall be subject to mid-biennial review and modification, as required by RCW 35A.34.130. Such review and modification shall occur no sooner than eight months after the start of the fiscal biennium, nor later than the conclusion of the first year of the fiscal biennium. The city manager shall prepare the proposed budget modifications and provide them to the city council. The proposed budget modifications shall be a public record and available to the public. A public hearing shall be held on the proposed budget modifications, notice of which shall be advertised at least once in the official newspaper of the city. The city council shall consider a proposed ordinance to carry out the proposed budget modifications at the conclusion of the public hearing, or thereafter. (Ord. 3920 § 2, 2003)

Chapter 5.04
SALES AND COMPENSATING
USE TAX*

Sections:

5.04.010 Imposition.

5.04.020 Rate.

5.04.030 Administration and collection—State law compliance required.

5.04.040 Inspection of records.

5.04.050 Administration and collection—Contract authorized.

* For the statutory provisions authorizing a local sales and use tax, see RCW Chapter 82.14.

5.04.010 Imposition.

There is hereby imposed a sales or use tax, as the case may be, 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 state sales or use tax is collected, pursuant to RCW Chapters 82.08 and 82.12. (Ord. 2101 § 1, 1970)

5.04.020 Rate.

The rate of the tax imposed by Section 5.04.010 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 or use tax imposed by King County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 2101 § 2, 1970)

5.04.030 Administration and collection—State law compliance required.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2101 § 3, 1970)

5.04.040 Inspection of records.

The city hereby 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. 2101 § 4, 1970)

5.04.050 Administration and collection—Contract authorized.

The director of finance is hereby authorized and directed to enter into a contract with the Department of Revenue for the state of Washington for administration of the tax herein imposed. The contract shall be substantially in the form as Exhibit A on file in the office of the city clerk and by this reference incorporated herein. (Ord. 3573 § 23, 1997: Ord. 2101 § 5, 1970)

Chapter 5.06
ADDITIONAL SALES AND USE TAX

Sections:

5.06.010 Imposition of sales—Use tax.

5.06.020 Rate of tax imposed.

5.06.030 Administration and collection of tax.

5.06.040 Consent to inspection of records.

5.06.050 Authorizing execution of contract for administration.

5.06.060 Penalties.

5.06.010 Imposition of sales—Use tax.

There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.020(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. 2677 § 1, 1982)

5.06.020 Rate of tax imposed.*

The rate of the tax imposed by Section 5.06.010 shall be four-tenths of one percent of the selling price or value of the article used; provided, that as long as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 5.06.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is more than the rate imposed by this section, then the tax imposed by this chapter shall be equal to and not exceed the rate imposed by King County; provided further, that during such period as there is in effect a sales tax or use tax imposed by King 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 5.06.010 that amount of revenue 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. 2778 § 1, 1983: Ord. 2713 § 1, 1982: Ord. 2677 § 2, 1982)

* Section 5.06.020 shall be subject to the referendum procedure provided for in Chapter 5.10 of this code.

5.06.030 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. 2677 § 3, 1982)

5.06.040 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. 2677 § 4, 1982)

5.06.050 Authorizing execution of contract for administration.

The city manager is authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2677 § 5, 1982)

5.06.060 Penalties.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, or for any buyer to refuse to pay any tax due under this chapter. (Ord. 2878 § 4, 1985)

Chapter 5.08
UTILITY OCCUPATION TAX CODE

Sections:

5.08.010 Exercise of revenue license powers.

5.08.020 Definitions.

5.08.030 Occupation license required.

5.08.040 License tax year.

5.08.050 Utility occupations subject to tax—Amount.

5.08.060 Exceptions and deductions.

5.08.070 Application or return for license.

5.08.080 Monthly payment of tax.

5.08.090 When tax based on current year—Commencement of business during tax year.

5.08.100 Monthly payments—License prerequisite.

5.08.110 Sale or transfer of business.

5.08.120 Taxpayer—Books and records required—Returns confidential.

5.08.130 Director of finance to investigate returns.

5.08.140 Cost of audit.

5.08.150 Income deposited in current expense fund.

5.08.160 Over or under payment of tax.

5.08.170 Remedy for nonpayment of tax.

5.08.180 Appeals to city council.

5.08.190 City council to make rules.

5.08.200 Licenses—Posting—Unlawful use.

5.08.210 False returns, misrepresentations, evasion of payment.

5.08.010 Exercise of revenue license powers.

The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. (Ord. 716 § 1, 1957)

5.08.020 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:

(1) “Cable service” means, without limitation, (A) the one-way transmission to subscribers of (i) video programming, or (ii) other programming service, and (B) subscriber interaction, if any, which is required for the selection or use of such video programming or other programming service;

(2) “Gross income” means the value proceeding or accruing from the sale of tangible property or service, and receipts by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts of proceeds from the use or sale of notes, bonds, mortgages, or other evidences of indebtedness, or stock and the like) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid or any expense whatsoever, and without any deduction on account of losses; provided, that there shall be excluded from the gross income subject to the tax imposed by Section 5.08.050 upon telephone service that portion of the receipts received which represent access to or charges for interstate services for which rates are contained in tariffs filed with the Federal Communications Commission, but only with respect to those businesses falling within subsection (7)(B) of this section;

(3) “Person” or “persons” means persons of either sex, firms, copartnerships, corporations, including municipal corporations, and other associations of natural persons whether acting by themselves or by servants, agents or employees;

(4) “Residential domestic activities” means those activities commonly occurring or required in the operation and day-to-day maintenance of a human family unit of one or more persons when carried on within the residence of such human family unit. “Residential domestic activities” shall not include activities directly relating substantially to gainful employment, the production of income, or the operation and maintenance of activities serving or benefitting more than one human family unit;

(5) “Taxpayer” means any person liable for the license fee or tax imposed by this chapter;

(6) “Tax year” or “taxable year” means the year commencing January 1st and ending on the last day of December of the same year, or, in lieu thereof, the taxpayer’s fiscal year when permission is obtained from the director of finance to use the same as the tax period;

(7) “Telephone service” as used in this chapter includes the providing by any person of:

(A) Access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or the providing of 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 transportation system; or

(B) Interstate service, including toll service, originating from or received on telecommunications equipment or apparatus within the city of Kirkland if the charge for the service is billed to a person or a customer located within the city of Kirkland; or

(C) The transmission of information data or other communication in either sound or visual patterns from a point of origin to a point of destination when such transmission includes the utilization of electromagnetic, light spectrum vibrations or waves as a carrier.

Telephone service does not include the providing by any person of telecommunications equipment, 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 can be provided by persons not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. (Ord. 3941 § 1, 2004: Ord. 3573 § 24, 1997; Ord. 2832 § 1, 1984: Ord. 2610 § 1, 1981: Ord. 2501 § 1, 1979; Ord. 2284 § 1 (part), 1974; Ord. 716 § 2, 1957)

5.08.030 Occupation license required.

After May 1, 1957, no person 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 having first obtained, and being holder of, a valid and subsisting license to do so, to be known as an “occupation license.”

Any person engaging, or carrying on, more than one such business, occupation, pursuit or privilege shall pay the license tax so imposed upon each of the same.

Any taxpayer who engages in, carries on, any business subject to tax hereunder without having his occupation license to do so is guilty of a violation of this chapter for each day during which the business is so engaged in or carried on, and any taxpayer who fails or refuses to pay the license fee or tax or any part thereof on or before the due date shall be deemed to be operating without having his license to do so. (Ord. 716 § 3, 1957)

5.08.040 License tax year.

All occupation licenses shall be for the tax year for which issued and shall expire at the end of such tax year. Such occupation license and the fee or tax therefor hereby imposed shall be for the year commencing January 1st and ending on the last day of December of the same year; provided, however, that if the taxpayer in transacting his business keeps the books reflecting same for a fiscal year not based on the calendar year, he may, with the assent of the director of finance, obtain his license for the period of his current fiscal year which shall be deemed his tax year, and pay the fee or tax computed upon his gross income made during his fiscal year covering his accounting period as shown by the method of keeping the books of the business. (Ord. 3573 § 25, 1997: Ord. 2284 § 1 (part), 1974: Ord. 716 § 4, 1957)

5.08.050 Utility occupations subject to tax—Amount.

There are levied upon and shall be collected from every person engaging within this city in utility occupations annual license fees or occupation taxes in the amounts to be determined by the application of the rates against gross income as follows:

(1) Upon every person engaged in or carrying on the business of providing telephone services a fee or tax equal to six percent of the total gross income from such business in the city, including one hundred percent of the total gross revenues derived from toll service, during the tax year for which the license is required;

(2) Upon every person engaged in or carrying on the business of selling or furnishing natural or manufactured gas a fee or tax equal to six percent of the total gross income for such business in the city during the tax year for which the license is required;

(3) Upon every person engaged in or carrying on the business of selling or furnishing electric light and power or electrical energy a fee or tax equal to six percent of the total gross income from such business in the city for the tax year for which the license is required;

(4) Upon every person engaged in or carrying on the business of furnishing water distribution and/or sanitary collection services including both sewage and refuse a fee or tax equal to seven and one-half percent of the total gross income from such business in the city during the tax year for which the license is required;

(5) Upon every person conducting or operating a storm water and/or surface water utility for any customer, including residential and commercial customers, a fee or tax equal to seven and one-half percent* of the total gross income from such business in the city during the tax year for which the license is required;

(6) Upon every person engaged in or carrying on the business of providing cable service, a fee or tax equal to six percent of the total gross income from such business in the city during each tax year. (Ord. 3995 § 1, 2005: Ord. 3941 § 2, 2004: Ord. 3875 § 2, 2002: Ord. 3820 § 1, 2001: Ord. 2773 § 1, 1983: Ord. 2703 § 1, 1982: Ord. 2610 § 2, 1981: Ord. 2501 § 2, 1979: Ord. 2284 § 1 (part), 1974: Ord. 853 § 1, 1962: Ord. 785 § 1, 1959: Ord. 716 § 5, 1957)

* Code reviser’s note: Ordinance 3995, Section 4 provides that the tax increase for operating a storm water and/or surface water utility (from six percent to seven and one-half percent) shall take effect on January 1, 2006.

5.08.060 Exceptions and deductions.

(a) There shall be excepted and deducted from the total gross income upon which the license fee or tax is computed (and before the computation of the tax) so much thereof as is derived from transactions in interstate or foreign commerce, or from business done for the government of the United States, its offi-

cers or agents, and any amount paid by the taxpayer to the United States, the state of Washington, or the city of Kirkland, as excise taxes levied or imposed upon the sale or distribution of property or services.

(b) Nothing in this chapter shall be construed as requiring a license, or the payment of a license fee or tax, or the doing of any act, which would constitute an unlawful burden or interference in violation of the Constitution or laws of the United States, or which would not be consistent with the Constitution or laws of the state of Washington.

(c) Any person subject to the payment of tax under the provisions of any ordinance of the city, other than this chapter, on account of engaging in any activity for which he is liable for tax thereunder, may deduct the amount of such tax imposed by said other ordinance on account of such activity except when the tax therein imposed is paid by the customer. (Ord. 3941 § 3, 2004: Ord. 2610 § 3, 1981: Ord. 716 § 6, 1957)

5.08.070 Application or return for license.

(a) On or before the first day of each tax year, every taxpayer shall apply to the director of finance for an occupation license upon blanks or forms of return to be prepared and provided by the director requesting such information as may be necessary to enable the director to arrive at the lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blank or form of return the information required and shall sign the same by affidavit at the foot thereof, shall swear or affirm that the information therein given is full and true and that he knows the same to be so.

(b) Every such application or return shall be accompanied by a remittance by bank draft, certified check, cashier’s check or money order, payable to the city treasurer, or in cash, in the amount of the tax or fee or installment thereof required by the provisions hereof, and such return and payment shall be made on or before the tenth day of such tax year.

(c) If the applicant is a partnership, the application or return must be made by one of the partners; if a corporation, by one of the officers thereof; if a foreign corporation, copartnership or nonresident individual by the resident agent or local manager of the corporation, copartnership or individual. (Ord. 3573 § 26, 1997; Ord. 716 § 7, 1957)

5.08.080 Monthly payment of tax.

Where the amount of the license fee or tax is based upon gross income, the taxpayer shall pay his fee or tax in monthly installments during the life of his license, each such installment to be paid on or before the tenth day of the month and shall be based upon the gross income for the month next preceding that in which the payment is due and at the end of the year make a complete return with such adjustments in payments as may be found to be due. (Ord. 2284 § 1 (part), 1974: Ord. 716 § 8, 1957)

5.08.090 When tax based on current year—Commencement of business during tax year.

(a) When a business, occupation or pursuit subject to tax upon gross income has not been carried on for the full calendar year for which license is required, the license fee or tax shall be paid monthly in installments during the life of the license on or before the tenth day of the month, and shall be based upon the gross income for the month next preceding that which payment is due.

(b) In all other cases where a person commences during any tax year to engage in any business, occupation, pursuit or privilege, he shall be entitled to a license for the remainder of such tax year for the required fee apportioned in the ratio of the remainder to a full tax year, at the minimum rate. (Ord. 2284 § 1 (part), 1974: Ord. 716 § 9, 1957)

5.08.100 Monthly payments—License prerequisite.

In any case where the taxpayer pays his license fee or tax monthly he shall nevertheless first procure his occupation license in the manner herein required before commencing or continuing in business and shall pay the minimum fee or tax therefor, which shall be credited against future installments. (Ord. 716 § 10, 1957)

5.08.110 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 the year, be responsible for its payment for that portion of the year during which he carried on such business. (Ord. 716 § 11, 1957)

5.08.120 Taxpayer—Books and records required—Returns confidential.

(a) It shall be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of his gross income, which account shall always be open to the inspection of the director of finance or his duly authorized agent, and from which the officer or his agent may verify the return made by the taxpayer.

(b) The applications, statements or returns made to the director of finance pursuant to this chapter shall not be made public nor shall they be subject to the inspection of any person except the mayor, the city attorney, the director of finance or his authorized agent, and members of the city council. (Ord. 3573 § 27, 1997: Ord. 716 § 12, 1957)

5.08.130 Director of finance to investigate returns.

If any taxpayer fails to apply for license or make return, or if the director of finance is dissatisfied as to the correctness of the statements made in the application or return of any taxpayer, the officer or his authorized agent may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements as the case may be and may examine any person under oath administered by the officer, or his agent, touching the matters inquired into, or the officer or his authorized agent may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation and there testify, under oath administered by the officer, or his agent, in regard to the matters inquired into and may, by subpoena, require him, or any person, to bring with him such books, records and papers as may be necessary. (Ord. 3573 § 28, 1997: Ord. 716 § 13, 1957)

5.08.140 Cost of audit.

Upon the failure or refusal of the taxpayer to furnish the information called for by the director of finance, or if the books and records of the taxpayer are complicated, or do not readily disclose the information required for making a complete or satisfactory return without the assistance of a skilled accountant, then the director of finance may in his discretion employ a skilled accountant and such clerical assistance as is necessary to make an audit of the books and records of the taxpayer and such expenses shall be collected from the taxpayer in the manner provided for the collection of the license or tax. (Ord. 3573 § 29, 1997: Ord. 716 § 14, 1957)

5.08.150 Income deposited in current expense fund.

The income derived by the city from the tax hereby imposed shall be deposited in the current expense fund for the city. (Ord. 973 § 1, 1965: Ord. 720 § 2, 1957: Ord. 716 § 15, 1957)

5.08.160 Over or under payment of tax.

If the director of finance upon investigation or upon checking returns finds that the fee or tax paid or any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the current expense fund. If the director of finance finds that the fee or tax paid is less than required, he shall send a statement to the taxpayer showing the balance due, who shall within three days pay the amount shown thereon. (Ord. 3573 § 30, 1997: Ord. 720 § 3, 1957: Ord. 716 § 16, 1957)

5.08.170 Remedy for nonpayment of tax.

If any taxpayer fails to apply for license or make his return, or to pay the fee or tax therefor, or the cost of any audit required by the director of finance or any part thereof within three days after the same shall have become due, the director of finance shall ascertain the amount of the fee or tax or installment thereof and/or cost of audit due, and shall notify such taxpayer thereof, who shall be liable therefor in any suit or action by the city for the collection thereof. The director of finance shall also notify the city attorney in writing of the name of such delinquent taxpayer and the amount due from him and the officer shall, with the assistance of the director of finance collect the same by any appropriate means or by suit or action in the name of the city. (Ord. 3573 § 31, 1997: Ord. 716 § 17, 1957)

5.08.180 Appeals to city council.

All taxpayers aggrieved by the amount of the fee or tax found by the director of finance 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 clerk within five days from the time such taxpayer was given notice of such amount. The director shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than ten days after filing of the notice of 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 in his own behalf. The city council shall thereupon ascertain the correct amount of the fee or tax by resolution and the city clerk shall immediately notify the appellant thereof, which amount, together with costs of appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given.

The mayor of the city, or any councilman of the city, 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 subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the mayor or any member of the city council in charge of the hearing on appeal as to any matter required of him pertinent to the appeal, and it is unlawful for him to fail or refuse to do so. (Ord. 3573 § 32, 1997: Ord. 716 § 18, 1957)

5.08.190 City council to make rules.

The city council shall have the power, and it shall be its duty, from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions thereof, and it is unlawful for any taxpayer to violate or fail to comply with any such rule or regulation. (Ord. 716 § 19, 1957)

5.08.200 Licenses—Posting—Unlawful use.

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 in the city.

No persons to whom a license has been issued pursuant to this chapter shall suffer or allow any other person chargeable with a separate license to operate under or display such license. (Ord. 716 § 20, 1957)

5.08.210 False returns, misrepresentations, evasion of payment.

It is unlawful for any person liable to tax hereunder to fail or refuse to make application for return for license or to pay the fee or tax or installment thereof when due, or for any person to make any false or fraudulent application on 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 for any person to fail to appear, and/or testify in response to subpoena issued pursuant hereto, or to testify falsely upon an 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 or auditors in carrying out the provisions of this chapter. (Ord. 716 § 21, 1957)

Chapter 5.10
REFERENDUM PROCEDURE

Sections:

5.10.010 Purpose—Scope.

5.10.020 Procedure—Petition—Ballot title.

5.10.030 Procedure exclusive for certain ordinances.

5.10.010 Purpose—Scope.

From and after the effective date of the ordinance codified in this chapter, every ordinance which:

(1) First imposes upon any business activity the local taxes imposed by Chapter 5.08 (Business and Occupations Tax); or

(2) Alters the existing tax rate and/or structure imposed by Chapter 5.06 (Additional Sales and Use Tax, authorized by RCW 82.14.030(2)); or

(3) Imposes the “additional” local real estate excise tax authorized by RCW 82.46.010(2);

shall be subject to the referendum procedures set forth in this chapter. Said referendum procedures shall not apply to any other taxes imposed by the city, including the retail sales and use tax imposed by Chapter 5.04 and the local real estate excise tax imposed by Chapter 5.18. (Ord. 2764 § 1, 1983)

5.10.020 Procedure—Petition—Ballot title.

(a) A referendum petition seeking to repeal any city ordinance made subject to these referendum procedures by Section 5.10.010 shall be filed with the city clerk within seven days of the passage of the ordinance sought to be repealed.

(b) Within ten days the city clerk shall confer with the petitioner concerning the form and style of the petition, issue an identification number for the petition, and cause to be written a ballot title for the measure.

(c) The ballot title shall be posed as a question, so that an affirmative answer to the question and an affirmative vote on the measure result in the tax or tax rate increase being imposed, and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.

(d) After notification of the identification number and ballot title, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the city, and to file the signed petitions with the city clerk.

(e) Each petition form shall contain the ballot title and the full text of the measure to be referred. The city clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the city clerk shall cause the referendum measure to be submitted to the city voters at a general or special election held on one of the days provided in RCW 29.13.010, as determined by the Kirkland City Council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the city clerk. (Ord. 3573 § 33, 1997: Ord. 2764 § 2, 1983)

5.10.030 Procedure exclusive for certain ordinances.

The referendum procedure herein adopted shall be exclusive in all instances for any city ordinance first imposing, or increasing, the specific taxes designated as subject to this chapter in Section 5.10.010. This referendum procedure shall supersede the procedures provided under RCW Chapter 35A.11, and all other statutory or ordinance provisions for initiative or referendum which now or hereafter might otherwise apply. (Ord. 2764 § 3, 1983)

Chapter 5.12
ADMISSIONS TAX*

Sections:

5.12.010 Definitions.

5.12.020 Imposition of tax—Rate.

5.12.030 Cabaret, private club, and other places of entertainment.

5.12.040 Swimming pool, skating rink or golf course.

5.12.050 Resort or picnic grounds.

5.12.060 Counting number of admissions—Posting admission charge required.

5.12.070 Remittance of taxes collected.

5.12.080 Certificate of registration—Fee—Posting.

5.12.090 Certificate of registration—Application by other than owner, lessee, or custodian.

5.12.100 Director of finance to adopt rules.

5.12.110 Effective date of tax.

5.12.112 Severability.

5.12.115 Violation—Penalty.

5.12.120 Violator deemed principal.

5.12.130 Applications and returns confidential.

5.12.140 Shows, exhibition, games outside corporate limits—Authority—Rate.

5.12.150 Relief from payment to two municipalities.

* For the statutory provision authorizing code cities to impose any excises authorized by general law to any class city, see RCW 35A.82.020. For the provisions authorizing the levy of an admissions tax, see RCW 35.21.280.

5.12.010 Definitions.

For purposes of this chapter, words and terms shall have the following meanings:

(1) “Admission charge” in addition to its usual and ordinary meaning, includes but is not limited in meaning to:

(A) A charge made for season tickets or subscriptions,

(B) A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations,

(C) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement and, where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charge shall be considered as the admission charge,

(D) A charge made for admission to any theater, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park, circus, side show, swimming pool, outdoor amusement park or any similar place; and shall include equipment to which persons are admitted for purposes of recreation such as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, go carts and other rides whether such rides are restricted to tracts or not,

(E) A charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile;

(2) “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock company, association, society, or any group of individuals, acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. (Ord. 2037 § 1, 1969)

5.12.020 Imposition of tax—Rate.

(a) There is hereby levied and imposed a tax upon every person without regard to age, who pays an admission charge as defined in Section 5.12.010; provided, that as contemplated by RCW 35.21.280 and 36.38.010, such tax shall not apply as to any person paying an admission charge to any activity of any elementary or secondary school. The tax here imposed shall be in the amount of five percent on each admission charge or charge for season or series ticket. Any fraction of tax of one-half cent or more shall result in a tax of the next highest full cent.

(b) Amounts paid for admission by season ticket or subscription shall be exempt if the amount which would be charged to the holder or subscriber for a single admission is fifteen cents or less.

(c) Any person having the use of a box or seat, permanently or for a specified period, shall pay in addition to the tax required for admission, under subdivision (a) of this section, a tax of five percent of the price of such box or seat, the same to be collected and remitted in the manner provided in Section 5.12.070 hereof by the person selling such tickets. (Ord. 2585 § 1, 1981: Ord. 2037 § 2, 1969)

5.12.030 Cabaret, private club, and other places of entertainment.

The admission charge to any cabaret, any private club conducting cabaret activities, or any similar place of entertainment is deemed to be the total amount charged as an admission charge, a cover charge, and/or a charge made for the use of seats and tables reserved or otherwise, and other similar accommodations. (Ord. 2037 § 3, 1969)

5.12.040 Swimming pool, skating rink or golf course.

Where more than fifteen cents is required to be paid to gain entrance to any building, enclosure or area in which there is a swimming pool, skating rink, golf driving range, miniature golf course, short nine or municipal golf course, or to gain entrance to such pool, rink, or course itself, or for the use of the facilities thereof, the amount so paid or any rental paid by the person paying for such entry for use of equipment and facilities supplied him and appropriate to the enjoyment of the privilege for which the admission is charged, or the aggregate thereof, shall be deemed the admission charge. (Ord. 2037 § 4, 1969)

5.12.050 Resort or picnic grounds.

Any person paying more than fifteen cents to gain admission to any resort or picnic grounds is subject to a tax at three percent on such admission charge even though such amount includes a charge for use of equipment and facilities such as tables, stoves and bathhouses. If a lesser amount is charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax herein levied unless it constitutes or is part of an “admission charge.” Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an amount paid for an admission charge and subject to the tax herein levied; provided, that if the organization or club in turn charges its members or employees all or part of the amount so paid, such charge does not constitute an admission charge subject to the tax herein levied. Amounts paid for the privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the automobile or the same charge is made to all persons who enter the resort or grounds, whether on foot or by other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax herein levied. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Section 5.12.070. (Ord. 2037 § 5, 1969)

5.12.060 Counting number of admissions—Posting admission charge required.

Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall be furnished the person paying such charge unless written approval has been obtained from the director of finance to use a turnstile or other counting device which will accurately count the number of paid admissions. The established price, any noncity tax, city tax, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained. It is unlawful for any person to sell an admission ticket or card on which the name of the person conducting the event or the price is not so printed, stamped or written, or to sell or offer to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. The admission tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows:

Established Price ____________

Non-City Tax ____________

City Tax ____________

Total Price ____________

(Ord. 3573 § 34, 1997: Ord. 2037 § 6, 1969)

5.12.070 Remittance of taxes collected.

Any person, including any municipal or quasi-municipal corporation, who receives any payment for any admission charge on which a tax is imposed by this chapter shall collect same from the person making the admission payment and shall remit the same to the director of finance as herein provided. The tax required to be collected under this chapter shall be deemed held in trust by the person required to collect the same until remitted to the director of finance as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect same, or who collects the same but fails to remit the same to the director of finance in the manner prescribed by this chapter shall be liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter whether such failure be the result of his or its own act or the result of acts or conditions beyond his or its control. The tax imposed hereunder shall be collected from the person paying the admission charge at the time the admission charge is paid and such taxes shall be remitted by the person collecting the tax to the director of finance in monthly remittances on or before the fifteenth day of the month succeeding the end of the monthly period in which the tax is collected or received and accompanied by such reports as the director of finance shall require: provided, that the director of finance, for good cause shown, may extend the time for making and filing the return and remittance of the tax due. Payment or remittance of the tax collected may be made by check unless payment or remittance is otherwise required by the director of finance, but payment by check shall not relieve the one collecting the tax from liability for payment and remittance of the tax to the director of finance unless the check is in the full and correct amount and until the check is honored. Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the director of finance may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the director of finance with a remittance for the amount; provided, that the director of finance may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. If the return provided for herein is not made and the tax is not collected and paid within fifteen days after the end of the month in which the tax was collected, the director of finance shall add a penalty of ten percent of the tax per month or fraction thereof for each month overdue, which shall be added to the amount of the tax due, and remitted in the same manner. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the director of finance shall be the judge, the director of finance may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the director of finance shall determine; and failure to comply with any requirement of the director of finance as to report and remittance of the tax as required shall be a violation of this chapter. Every person liable for the collection and payment of the tax imposed by this chapter shall keep and preserve for a period of five years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this chapter, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the director of finance or his duly authorized agent. Written permission may be granted by the director of finance to destroy unused tickets prior to the expiration of the five-year period. (Ord. 3573 § 35, 1997: Ord. 2037 § 7, 1969)

5.12.080 Certificate of registration—Fee—Posting.

Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the director of finance, make application to and procure from the city a certificate of registration, the fee for which shall be one dollar, which certificate shall continue valid until the thirty-first day of December of the year in which the same is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the director of finance without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 3573 § 36, 1997: Ord. 2037 § 8, 1969)

5.12.090 Certificate of registration—Application by other than owner, lessee, or custodian.

Whenever the applicant for a certificate of registration, obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition, is not the owner, lessee, or custodian of the buildings, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 5.12.070 hereof by the person who is the owner, lessee or custodian, if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any case shall furnish the director of finance, with the application with the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the director of finance of the issuance of such certificate and of his joint liability for collection and remittance of such tax. (Ord. 3573 § 37, 1997: Ord. 2037 § 9, 1969)

5.12.100 Director of finance to adopt rules.

The director of finance shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the director of finance’s office. Failure or refusal to comply with any such rules and regulations is a violation of this chapter. (Ord. 3573 § 38, 1997: Ord. 2037 § 10, 1969)

5.12.110 Effective date of tax.

The tax hereby levied and imposed shall be collected and paid on and after April 1, 1969. (Ord. 2037 § 11, 1969)

5.12.112 Severability.

If any portion of this chapter shall be adjudged invalid, such invalidity shall not affect the portions which are not adjudged invalid. (Ord. 2037 § 12, 1969)

5.12.115 Violation—Penalty.

Each violation of or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed two hundred fifty dollars, or to imprisonment for not more than ninety days, or to both such fine and imprisonment. (Ord. 2037 § 13, 1969)

5.12.120 Violator deemed principal.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is, and shall be, a principal under the terms of this chapter and may be proceeded against as such. (Ord. 2037 § 14, 1969)

5.12.130 Applications and returns confidential.

The applications and returns made to the director of finance pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of anyone except the city manager, city attorney, director of finance or authorized agent, and members of the city council, and it is unlawful for any person to make public or to inform another person as to the contents or any information contained in or to permit inspection of any application or return except as in this section authorized. (Ord. 3573 § 39, 1997: Ord. 2037 § 15, 1969)

5.12.140 Shows, exhibitions, games outside corporate limits—Authority—Rate.

(a) Any show, exhibit, or lawful game for which an admission charge is made which is carried on in whole or in part within the city limits which would be subject to the provisions of Sections 5.12.010 through 5.12.130, but for the fact that such activity or the place payment of admission fee therefor is located outside the corporate limits of Kirkland, but within one mile thereof, shall be subject to the following licensing provisions:

Pursuant to the authority given to cities of the third class under RCW 35.24.290(7) to license for purposes of regulation and revenue all shows, exhibitions and lawful games carried on within such city and within one mile of the corporate limits thereof any show, exhibit or lawful game to which an admission is charged, shall prior to its commencement, be licensed by the city. The fee for such license shall be three percent of the total gross revenue received from such admission charges; provided however, that there shall be allowed as a credit against such license fee an amount equal to the amount paid (if any) to the city under the provisions of Sections 5.12.010 through 5.12.130 inclusive (admission tax) for such show, exhibition or lawful game.

(b) The manner of registration for such license and the manner of establishing and paying such license fee shall be as set forth in Sections 5.12.030 through 5.12.130 inclusive. (Ord. 2051 § 1, 1969: Ord. 2037 § 16, 1969)

5.12.150 Relief from payment to two municipalities.

Whenever a charge is made for admission to any place which charge is subjected to an admission tax levied by any other municipality then the rate imposed by this chapter either by way of admission tax or license fee shall be reduced by fifty percent. (Ord. 2051 § 2, 1969: Ord. 2037 § 17, 1969)

Chapter 5.14
LEASEHOLD EXCISE TAX

Sections:

5.14.010 Levied —State Act defined.

5.14.020 Rate —Credits allowed.

5.14.030 Administration and collection.

5.14.040 Exemptions.

5.14.050 Consent to inspection of records.

5.14.060 Contract with state —City manager authority.

5.14.010 Levied —State Act defined.

There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the city through a “leasehold interest” as defined in Section 2, Chapter 61, Laws of 1975-76 Second Extraordinary Session (hereinafter called “the State Act”). The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the State Act. (Ord. 2312 § 1, 1976)

5.14.020 Rate —Credits allowed.

The rate of the tax imposed by Section 5.14.010 shall be four percent of the taxable rent (as defined by Section 2 of the State Act), provided that the following credit shall be allowed in determining the tax payable:

1.  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 Section 2 of the State Act) since that date and excluding from such credit

(a) Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394, and

(b) Any lease or agreement, including options to renew which extends beyond January 1, 1985 as follows: With respect to taxes due in the calendar year 1976, a credit equal to eighty percent (80%) of the tax produced by the above rate. With respect to taxes due in the calendar year 1977, a credit equal to sixty percent (60%) of the tax produced by the above rate. With respect to taxes due in the calendar year 1978, a credit equal to forty percent (40%) of the tax produced by the above rate. With respect to taxes due in the calendar year 1979, a credit equal to twenty percent (20%) of the tax produced by the above rate.

2.   With respect to a product lease (as defined by Section 2 of the State Act), a credit of thirty-three percent (33%) of the tax produced by the above rate. (Ord. 2314 § 1, 1976: Ord. 2312 § 2, 1976)

5.14.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act. (Ord. 2312 § 3, 1976)

5.14.040 Exemptions.

Leasehold interest exempted by Section 13 of the State Act, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to Section 5.14.010. (Ord. 2312 § 4, 1976)

5.14.050 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. 2312 § 5, 1976)

5.14.060 Contract with state —City manager authority.

The city manager is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 5.14.010, substantially in the form of the agreement attached to the original copy of the ordinance codified in this chapter, provided that the city attorney shall first approve the form and content of said contract. (Ord. 2312 § 6, 1976)

Chapter 5.15
NATURAL AND MANUFACTURED GAS USE TAX

Sections:

5.15.010 Levied.

5.15.020 Amount.

5.15.030 Exemptions.

5.15.040 Credits against tax.

5.15.050 Payment.

5.15.060 Collection.

5.15.070 Effective date.

5.15.010 Levied.

Pursuant to Chapter 384, Washington Laws of 1989, there is levied a use tax for the privilege of using as a consumer natural gas or manufactured gas within the city. (Ord. 322 § 1, 1990)

5.15.020 Amount.

The tax imposed by Section 5.15.010 shall be in an amount equal to the value of the article used by the taxpayer, multiplied by the rate or rates established in Section 5.08.050 of this code on the natural gas business. As used in this section, “value of the article used” does not include any amounts that are paid for the hire or use of natural gas business in transporting the gas subject to tax under this section, if those amounts are subject to tax under Section 5.08.05020 of this code. (Ord. 322 § 2, 1990)

5.15.030 Exemptions.

The tax imposed by this chapter shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under Section 5.08.050 with respect to the gas for which exemption is sought under this section. (Ord. 322 § 3, 1990)

5.15.040 Credits against tax.

There shall be a credit against the tax levied under this chapter in an amount equal to any tax paid by:

(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to Section 5.08.050 of this code by another city or state with respect to the gas for which a credit is sought under this section; or

(b) The person consuming the gas upon which a use tax similar to the tax imposed by this chapter was paid to another city or state with respect to the gas for which credit is sought under this section. (Ord. 322 § 4, 1990)

5.15.050 Payment.

The use tax imposed by this chapter shall be paid by the consumer. (Ord. 322 § 5, 1990)

5.15.060 Collection.

The administration and collection of the tax imposed by this chapter shall, pursuant to RCW 82.14.050, be performed for the city by the Washington State Department of Revenue. The city manager for the city is authorized and directed to sign on behalf of the city that certain “Agreement between the State of Washington Department of Revenue and the City of Kirkland regarding administration and collection of local natural gas use tax.” A copy of said agreement is attached to the original of the ordinance codified in this chapter. (Ord. 322 § 6, 1990)

5.15.070 Effective date.

The natural gas use tax established by this chapter shall be imposed commencing on July 1, 1990. (Ord. 322 § 7, 1990)

Chapter 5.16
OPEN SPACE TAXATION ACT

Sections:

5.16.010 Adopted.

5.16.020 Definitions.

5.16.030 Current use assessment application —Filing.

5.16.040 Current use assessment application —Approval —Determination.

5.16.050 Current use assessment application —Approval —Time limit —Ordinance.

5.16.060 Current use assessment application —Agreement —Terms.

5.16.070 Current use assessment application —Processing fee.

5.16.080 Current use assessment application —Zoning conformance required.

5.16.010 Adopted.

(a) RCW Chapter 84.34 (Open Space Taxation Act, 1970 First Extraordinary Legislative Session, Chapter 87) is hereby adopted by reference.

(b) The Open Space Taxation Act rules adopted by the Washington State Department of Revenue pursuant to RCW 84.34.140 are hereby adopted by reference. The rules appear in the Washington Administrative Code as W.A.C. 458-30-005 through 458-30-050 inclusive.

(c) The city shall maintain at all times in the clerk’s office, not less than three copies of each of the foregoing legislative acts and departmental rules and regulations for the use and information of the general public. (Ord. 2133 § 1, 1970)

5.16.020 Definitions.

(a) “Farm and agricultural land” means either:

(1) Land in any contiguous ownership of twenty or more acres devoted primarily to agricultural uses;

(2) Any parcel of land five acres or more, but less than twenty acres devoted primarily to agricultural uses which has produced a gross income from agricultural uses equivalent to one hundred dollars or more per acre, per year for three of the five calendar years preceding the date of application for classification under this chapter; or

(3) Any parcel of land less than five acres devoted primarily to agricultural uses which has produced a gross income of one thousand dollars or more per year for three of the five calendar years preceding the date of application for classification under this chapter. Agricultural land shall also include farm wood lots of less than twenty or more than five acres of the land on which appurtenances necessary to the production, preparation or sale of the agricultural products exist in conjunction with the lands producing such products. Agricultural land shall also include any parcel of land of one to five acres which is not contiguous, but which otherwise constitutes an integral part of farming operations being conducted on land qualifying under this section as “farm and agricultural lands.”

(b) “Open space land” means:

(1) Any land area so designated by an official comprehensive land use plan adopted by the city; or

(2) Any land area the preservation of which in its present use would:

(A) Conserve and enhance natural or scenic resources, or

(B) Protect streams or water supply, or

(C) Promote conservation of soils, wet lands, beaches or tidal marshes, or

(D) Enhance the value to the public of abutting or neighboring parks, forest, wild life preserves, nature reservations, or sanctuaries or other open space, or

(E) Enhance recreation opportunities, or

(F) Preserve historic sites, or

(G) Retain in its natural state, tracts of land not less than five acres situated in an urban area and open to public use on such conditions as may be reasonably required by the legislative body granting the open space classification.

(c) “Owner” and “applicant” each mean the party or parties having the fee interest in land except that where land is subject to real estate contract, they shall mean the contract vendee.

(d) “Timberland” means land in any contiguous ownership of twenty or more acres which is devoted primarily to the growth and harvest of forest crops and which is not classified as reforestation land pursuant to RCW Chapter 84.28 or as land classified for deferred taxation under RCW Chapter84.32. “Timberland” means the land only. (Ord. 2133 § 7, 1970)

5.16.030 Current use assessment application—Filing.

Each application for current use assessment shall originally be filed with the King County assessor and, upon referral to the city, it shall be processed in the same manner as an amendment to the comprehensive plan in effect for the area in which the property is located. (Ord. 2133 § 2, 1970)

5.16.040 Current use assessment application—Approval—Determination.

(a) In determining whether an application for current use assessment should be approved or disapproved, the city may take cognizance of the benefits to the general welfare of preserving the current use of the property which is the subject of application and may consider whether or not preservation of current use of the land will:

(1) Conserve or enhance natural or scenic resources;

(2) Protect streams or water supplies;

(3) Promote conservation of soils, wetlands, beaches or tidal marshes;

(4) Enhance the value of abutting or neighboring parks, forest, wildlife preserves, natural reservations, sanctuaries or other open spaces;

(5) Enhance recreation opportunities;

(6) Preserve historic sites;

(7) Maintain farm and agricultural land; or

(8) Affect any other factors relevant in weighing benefits to the general welfare of preserving the current use of the property against the potential loss in revenue which may result from granting the application.

(b) The city may approve the application with respect to only part of the land for which classification is sought; provided, that if any part of the application is denied the applicant may withdraw the entire application.

(c) The city in approving in whole or in part any application may require that certain conditions be met, including, but not limited to, the granting of easements.

(d) The granting or denial of an application for current use assessment is a legislative determination and shall be reviewable only for arbitrary and capricious actions. (Ord. 2133 § 3, 1970)

5.16.050 Current use assessment application—Approval—Time limit—Ordinance.

The city shall either approve or disapprove the application within six months of its receipt of the application from the county assessor. A certified copy of the ordinance granting approval shall be filed with the county assessor within ten days of the passage of such ordinance. (Ord. 2133 § 4, 1970)

5.16.060 Current use assessment application—Agreement—Terms.

The agreement required to be entered into between the city and the property owner, pursuant to WAC 458-30-015, shall embrace all of the terms and conditions required by the regulation of the State Department of Revenue together with such additional terms and conditions as the city shall determine and shall be in the form of a resolution passed by majority vote of the city council, bear the signature of the mayor and an approval endorsement by the applicant. Such resolution may be adopted prior to the adoption of the ordinance granting approval, but shall not become effective until the effective date of such approval ordinance. (Ord. 2133 § 5, 1970)

5.16.070 Current use assessment application—Processing fee.

The processing fee for applications for current use assessment is hereby established at seventy-five dollars. (Ord. 2133 § 6, 1970)

5.16.080 Current use assessment application—Zoning conformance required.

An application for current use assessment shall not be granted where the requested current use does not conform to the uses permitted within the land use (zone classification) district within which the property lies. (Ord. 2133 § 8, 1970)

Chapter 5.18
REAL ESTATE EXCISE TAX

Sections:

5.18.010 Imposition of real estate excise tax.

5.18.012 Additional excise tax imposed.

5.18.020 Taxable events.

5.18.030 Consistency with state tax.

5.18.040 Tax proceeds distribution and use limitations.

5.18.045 Distribution of additional excise tax.

5.18.050 Seller’s obligation.

5.18.060 Lien provisions.

5.18.070 Payment and collection.

5.18.080 Date payable.

5.18.090 Excessive and improper payments.

5.18.100 Collection and enforcement authority.

5.18.010 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 the city. (Ord. 2666 § 1, 1982)

5.18.012 Additional excise tax imposed.

There is imposed an additional excise tax of one-quarter of one percent of the selling price on each sale of real property within the corporate limits of the city. (Ord. 3549 § 1, 1996)

5.18.020 Taxable events.

Taxes imposed in this chapter shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and Chapter 458-61WAC, upon the occurrence of any taxable event within the corporate limits of the city. (Ord. 2666 § 2, 1982)

5.18.030 Consistency with state tax.

The taxes imposed in this chapter 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 in this chapter. (Ord. 2666 § 3, 1982)

5.18.040 Tax proceeds distribution and use limitations.

(a) The treasurer for King County shall place one percent of the proceeds of the taxes imposed by Section 5.18.010 in the county current expense fund to defray costs of collection.

(b) The remaining proceeds from the city taxes imposed in Section 5.18.010 shall be distributed to the city monthly, and those taxes imposed under Section 5.18.010 shall be placed by the city treasurer in a municipal capital improvement fund. These funds shall be used by the city for capital improvements consistent with the requirements of RCW 82.46.010 (and as that section may be amended).

(c) This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 3549 § 4, 1996: Ord. 2666 § 4, 1982)

5.18.045 Distribution of additional excise tax.

The King County treasurer shall place one percent of the proceeds of the additional tax imposed by Section 5.18.012 of this chapter in the county current expense fund to defray costs of collection. Remaining proceeds from the additional tax imposed by Section 5.18.012 shall be distributed to the city monthly. These proceeds shall be used by the city consistent with the requirements of RCW 82.46.035 (and as that section may be amended). In addition, revenues generated from the tax imposed under Section 5.18.012 of this chapter shall be used by the city solely for financing projects specified in the transportation portion of the capital facilities plan element of the city’s comprehensive plan. This section shall not limit the existing authority of the city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 3549 § 3, 1996)

5.18.050 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. 2666 § 5, 1982)

5.18.060 Lien provisions.

The taxes imposed in this chapter and any interest or penalties thereon are 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. 2666 § 6, 1982)

5.18.070 Payment and collection.

The taxes imposed in this chapter shall be paid to and collected by the treasurer of King County. The treasurer of King County shall act as agent for the city. The treasurer for King County 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 treasurer of King County for the payment of the tax imposed in this chapter shall be evidence of the satisfaction of the lien imposed in Section 5.18.060 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 King County department of records and elections 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 face of the instrument by the treasurer for King County. (Ord. 2666 § 7, 1982)

5.18.080 Date payable.

The tax imposed under this chapter 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. 2666 § 8, 1982)

5.18.090 Excessive and improper payments.

If, upon written application by a taxpayer to the King 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 King 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. 2666 § 9, 1982)

5.18.100 Collection and enforcement authority.

The city manager or the director of finance as his delegate is authorized and directed to take all steps necessary and required, including the preparation and execution of any contracts or other agreements with King County, to establish the payment collection and enforcement procedures provided for in this chapter. (Ord. 3573 § 40, 1997: Ord. 2666 § 10, 1982)

Chapter 5.19
LODGING EXCISE TAX

Sections:

Article I. Tax Procedures

5.19.010 Imposition of tax.

5.19.020 Exceptions.

5.19.030 Credits.

5.19.040 Definitions.

5.19.050 Lodging tax fund.

5.19.060 Administration.

5.19.070 Adoption of rules.

5.19.080 Violator deemed principal.

5.19.090 Penalty.

5.19.100 Annual report.

Article II. Lodging Tax Advisory Committee

5.19.210 Established.

5.19.220 Membership.

5.19.230 Duties.

5.19.240 Quorum.

5.19.250 Procedure.

5.19.260 Voting.

5.19.270 Expenses.

5.19.280 Removal.

Article I. Tax Procedures

5.19.010 Imposition of tax.

There is hereby levied a lodging excise tax of one percent, collection of which shall begin as soon as possible pursuant to State Department of Revenue requirements, but not later than January 1, 2002, upon the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property. (Ord. 3799 § 1 (part), 2001)

5.19.020 Exceptions.

(a) For the purposes of this chapter it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

(b) The tax levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by a city, town, or county, or their respective agencies, and groups providing emergency food and shelter services. (Ord. 3799 § 1 (part), 2001)

5.19.030 Credits.

The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the city; provided, that the following credits shall apply:

(a) Tax collected under this chapter shall be credited against the amount of sales tax due to the state under RCW Chapter 82.08 on the same sale of lodging.

(b) Tax collected by the city of Kirkland under this chapter may be credited against a county tax imposed upon the same taxable event, if the applicable county ordinance or resolution so provides. (Ord. 3799 § 1 (part), 2001)

5.19.040 Definitions.

The definitions of “selling price”, “seller”, “buyer”, and all other definitions applicable to this chapter shall be as defined in RCW Chapter 82.08 and RCW Chapter 67.28, and subsequent amendments thereto. (Ord. 3799 § 1 (part), 2001)

5.19.050 Lodging tax fund.

(a) Pursuant to RCW Chapter 67.28, a special fund to be known as the lodging tax fund is hereby established and all taxes collected under this chapter shall be credited to this special fund.

(b) All revenue collected under this chapter shall be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities or for other purposes as authorized in RCW Chapter 67.28, or as it is hereafter amended.

(c) The definitions in this section shall apply throughout this chapter unless the context clearly requires otherwise:

(1) “Tourism” means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.

(2) “Tourism promotion” means activities and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding marketing of special events and festivals designed to attract tourists.

(3) “Tourism-related facility” means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor, and used to support tourism, performing arts, or to accommodate tourist activities.

(4) “Tourist” means a person who travels from a place of residence to a different town, city, county, state or country, for purposes of business, pleasure, recreation, education, arts, heritage, or culture. (Ord. 3799 § 1 (part), 2001)

5.19.060 Administration.

The State Department of Revenue is designated as the agent of the city for the purposes of collection of the lodging tax and for administrative procedures applicable thereto. All rules, regulations, and procedures adopted by the State Department of Revenue for the administration of the collection of lodging tax on behalf of the city are adopted by reference. (Ord. 3799 § 1 (part), 2001)

5.19.070 Adoption of rules.

The director of finance shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied such as concerning inspection of records; and a copy of the rules and regulations shall be on file and available for public examination in the director of finance’s office. Failure or refusal to comply with any such rules and regulations is a violation of this chapter. (Ord. 3799 § 1 (part), 2001)

5.19.080 Violator deemed principal.

Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, or directly or indirectly counsels, encourages, commands, or otherwise induces another to commit such violation is a principal under the terms of this chapter and may be proceeded against as such. (Ord. 3799 § 1 (part), 2001)

5.19.090 Penalty.

It is unlawful for any person, firm, or corporation to violate or fail to comply with any of the provisions of this chapter. Every person convicted of a violation of any provision of this chapter shall be guilty of a serious crime, which is a gross misdemeanor. Each day of violation shall be considered a separate offense. (Ord. 3799 § 1 (part), 2001)

5.19.100 Annual report.

Pursuant to RCW 67.28.8001, or as otherwise provided by RCW Chapter 67.28, the city shall submit a report to the State Department of Community, Trade, and Economic Development about the rate of lodging tax imposed and about revenue received and projects and activities funded with lodging tax revenue. (Ord. 3799 § 1 (part), 2001)

Article II. Lodging Tax Advisory Committee

5.19.210 Lodging tax advisory committee.

A lodging tax advisory committee is hereby declared to have been established and created by the city council on July 3, 2001. The purpose of the lodging tax advisory committee (“LTAC”) is to perform the functions of a lodging tax advisory committee under RCW 67.28.1817 and also to be an ongoing advisory committee to the Kirkland city council, with duties as described in this chapter or as directed by the city council, following procedures as provided in this chapter. (Ord. 3798 § 1 (part), 2001)

5.19.220 Membership.

The LTAC shall be comprised of seven voting members, each appointed by the Kirkland city council. The Kirkland city council may appoint nonvoting members to the LTAC. Members of the LTAC are not required to be residents of the city of Kirkland.

(a) Voting members shall be as follows:

(1) One member shall be a Kirkland city council member, who shall serve as chair;

(2) Three members shall be representatives of businesses required to collect tax under this chapter;

(3) Three members shall be persons involved in activities authorized to be funded by revenue received under this chapter.

(b) The term of membership shall be through June 30th of the year following appointment; provided, that a member’s term shall not expire until the appointment of a new member is effective. By statute, eligibility for appointment under subsections (a)(2) or (a)(3) of this section is mutually exclusive. The city council shall review the membership of the advisory committee annually and make changes as appropriate. Each year, organizations representing businesses required to collect the lodging tax, organizations involved in activities authorized to be funded by lodging tax revenue, and local agencies involved in tourism promotion may submit recommendations for membership on the LTAC. (Ord. 3798 § 1 (part), 2001)

5.19.230 Duties.

(a) A city proposal shall be submitted to the LTAC for review and comment if the city proposes an increase in the rate of the tax imposed under this chapter, the repeal of an exemption from a tax imposed under this chapter, or a change in the use of revenue received under this chapter. The LTAC shall submit comments on such a proposal to the city council in a timely manner through generally applicable public comment procedures. Comments from the LTAC shall include an analysis of the extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to which the proposal will affect the long-term stability of the lodging tax fund created under this chapter.

(b) The LTAC should submit its comments on the proposal no more than forty-four days after its receipt of the proposal. However, failure of the LTAC to submit comments shall not prevent the city from acting on the proposal once forty-five days have elapsed since the proposal was submitted to the LTAC. The city is not required to submit an amended proposal to the LTAC.

(c) In addition to the foregoing, the LTAC will submit a report to the city’s finance director as to whether the proposed budget for lodging tax revenue and lodging fund expenditures is consistent with long-term stability of the lodging tax fund. (Ord. 3798 § 1 (part), 2001)

5.19.240 Quorum.

A quorum of the LTAC shall be a majority of persons currently serving as voting members of the LTAC. A quorum must be present in order for a vote to be taken on a recommendation to go to the city council. (Ord. 3798 § 1 (part), 2001)

5.19.250 Procedure.

(a) All business of LTAC shall be guided by “Roberts Rules of Order”.

(b) The chair shall propose an agenda for meetings, shall preside at all meetings, and shall vote on matters being voted on by LTAC. The chair shall be responsible for assuring that LTAC reports are presented to the city on time and shall select a member to record decisions of LTAC that establish policies or recommendations.

(c) LTAC may select a vice-chair or a temporary chair to act in the absence of the chair.

(d) LTAC may adopt a written policy of LTAC practices, not inconsistent with this chapter or other direction of city council. (Ord. 3798 § 1 (part), 2001)

5.19.260 Voting.

Each voting member is entitled to one vote. All matters establishing policies, recommendations or decisions shall be decided by a majority vote of voting members present. (Ord. 3798 § 1 (part), 2001)

5.19.270 Expenses.

The members of the LTAC shall receive no compensation and are not eligible for reimbursement of expenses incidental to service on the LTAC. LTAC may request specific support necessary to carry out its responsibilities by a request made, in advance, to the city manager. (Ord. 3798 § 1 (part), 2001)

5.19.280 Removal.

A member of LTAC may be removed during their term by the city council only for sufficient cause. Sufficient cause means:

(a) Absence for two consecutive meetings without prior excuse from the chair; or

(b) Violation of the public trust or malfeasance. (Ord. 3798 § 1 (part), 2001)

Chapter 5.20
MANAGEMENT OF SPECIFIC CITY FUNDS

Sections:

5.20.010 Authority to create or cancel specific city funds.

5.20.020 Transfer of fund balance.

5.20.010 Authority to create or cancel specific city funds.

The director of finance shall have the authority, without prior consent of the city council, to create or cancel a specific fund among the individual funds of the city. (Ord. 3573 § 41, 1997: Ord. 3426 § 3 (part), 1994)

5.20.020 Transfer of fund balance.

The director of finance shall have the authority, without the prior consent of the city council, to transfer the balance of an individual city fund to one or more other individual city funds. (Ord. 3573 § 42, 1997: Ord. 3426 § 3 (part), 1994)

Chapter 5.24
INVESTMENT OF CITY FUNDS*

Sections:

5.24.010 Investment committee —Investments designated.

5.24.020 Council consent not required —Conversion into cash.

5.24.030 Report of transactions.

5.24.040 Investment for benefit of specific fund or funds.

5.24.050 Investment of all other excess or inactive funds.

5.24.060 Funds available for investment.

* For the statutory provision regarding the investment of a code city’s inactive or excess funds, see RCW 35A.40.050.

5.24.010 Investment committee —Investments designated.

In accordance with RCW 35.39.030, authority is hereby granted to a committee composed of city manager and the director of finance to invest any portion of the moneys in its inactive funds or in other funds in excess of current needs in:

(1) United States Bonds;

(2) United States Certificates of Indebtedness;

(3) Bonds or warrants of this state;

(4) General obligation or utility revenue bonds or warrants of its own or any other city or town in the state;

(5) Its own bonds or warrants of a local improvement or condemnation award district which is within the protection of the local improvement guaranty fund law; and

(6) In other investments authorized by law. (Ord. 1020 § 1, 1966)

5.24.020 Council consent not required —Conversion into cash.

The city manager and the director of finance acting in committee, shall have the authority to make the investments without the consent of the city council for each investment and may, at any time, convert the above-mentioned securities, or any part thereof, into cash. (Ord. 1020 § 2, 1966)

5.24.030 Report of transactions.

The director of finance shall prepare a report for the city council each month showing all investment transactions. (Ord. 1020 § 3, 1966)

5.24.040 Investment for benefit of specific fund or funds.

Excess and inactive funds on hand in the treasury of the city may be invested in the same manner and subject to the same limitations as provided for city and town funds in all applicable statutes of the state and ordinances of the city.

The responsibility for determining the amount of money available in each fund for investment purposes shall be placed upon the department, division or board responsible for the administration of such fund, who shall make such recommendations to the finance committee created by Section 5.24.010 of this code. In accordance with said section, the ultimate decision regarding investment shall be with the finance committee.

Moneys thus determined available for this purpose may be invested on an individual fund basis or may, unless otherwise restricted by law, be commingled with one common investment portfolio for the mutual benefit of all participating funds; provided, that if such moneys are commingled in a common investment portfolio, all income derived therefrom shall be apportioned among the various participating funds in direct proportion to the amount of money invested by each. (Ord. 2260 § 1 (part), 1974)

5.24.050 Investment of all other excess or inactive funds.

Any excess or inactive funds on hand in the city treasury not otherwise invested for the specific benefit of any particular fund may be invested by the finance committee created by Section 5.24.010 of this code, in the same manner and subject to the same limitations as provided for city and town funds in all applicable statutes of the state and ordinances of the city.

There is created within the current expense fund an account to be known as the interest revolving account, into which shall be deposited all interest income and other earnings from the investment of excess or inactive funds of the city treasury not otherwise invested for the specific benefit of any particular fund. The moneys in the interest revolving account shall be used solely for the benefit of the current expense fund. (Ord. 2260 § 1 (part), 1974)

5.24.060 Funds available for investment.

Pursuant to Sections 5.24.040 and 5.24.050, moneys available for investment may at the discretion of the finance committee be invested in a common investment fund. All interest earned from the common investment fund shall be deposited in an interest revolving fund. After first providing for all costs and expenses incurred in the administration of the common investment fund, the finance committee may annually distribute from the interest revolving fund, the interest earning attributable to each fund participating in the common investment fund.

In determining the amount of earnings allocable to each participating fund, the committee may take into consideration the annual average balance (calculated upon monthly balances of each participating fund) the minimum fund balance required to meet the ongoing operations and expenses of said fund, or in the alternative, the amount designated by the appropriate department head as available on a monthly or annual basis for investment.

After such distribution of interest earnings is made, all interest earnings remaining in the interest revolving fund shall be deemed to be interest earnings on treasurer’s excess cash or excess funds in the current expense fund, and shall be for the benefit of the current expense fund. Provided, however, nothing in this section, nor Sections 5.24.040 and 5.24.050, shall prevent the city council, in adopting the annual budget, from allocating all such earnings or interest income for the benefit of the current expense fund; provided further, that all earnings from the sale of general obligation bonds or revenue bonds, or similar instruments of indebtedness shall be invested or used in such manner as the initiating ordinances, resolutions or bond covenants may lawfully prescribe. (Ord. 2609 § 1, 1981: Ord. 2455 § 1, 1979)

Chapter 5.28
ARTERIAL STREET FUND

Sections:

5.28.010 Established.

5.28.010 Established.

Pursuant to RCW 82.36.020, 82.36.100 and 82.40.020, providing for an additional one-half cent fuel tax for distribution to cities and towns and in accordance with RCW 43.09.200, which provides for the establishment of a uniform system of accounting for all cities and towns, a fund to be known as the arterial street fund is hereby established into which all moneys received in connection with the act will be receipted for and all expenditures in connection with approved projects will be made therefrom. (Ord. 1019 § 1, 1966)

Chapter 5.30
DAMAGE CLAIMS AGAINST THE CITY

Sections:

5.30.010 Place for filing claims.

5.30.020 Report and requisites for claims.

5.30.030 Processing procedure.

5.30.040 Filing claim with city clerk mandatory.

5.30.010 Place for filing claims.

All claims for damages against the city shall be filed with the city clerk. The city clerk shall immediately forward copies of such claims to the city’s safety/risk management coordinator. (Ord. 3983 § 1 (part), 2004)

5.30.020 Report and requisites for claims.

All such claims for damages must accurately locate and describe the conduct and circumstances that caused the injury or damage; reasonably describe the injury or damage; state the time and place the injury or damage occurred; state the names of all persons involved, if known; state the amount of the damages claimed; state the actual residence of the claimant at the time of presenting and filing the claim and for a period of six months immediately prior to the time the claim arose; and be verified by the claimant. If the claimant is incapacitated from verifying, presenting, and filing the claim in the time prescribed or if the claimant is a minor, or is a nonresident of the state absent therefrom during the time within which the claim is required to be filed, the claim may be verified, presented and filed on behalf of the claimant by any relative, attorney, or agent authorized to represent the claimant. (Ord. 3983 § 1 (part), 2004)

5.30.030 Processing procedure.

Upon receipt of a claim for damages, the city’s safety/risk management coordinator forwards the claim and comment summary sheet to WCIA. Settlement of claims is completed by WCIA. (Ord. 3983 § 1 (part), 2004)

5.30.040 Filing claim with city clerk mandatory.

No action may be maintained against the city for damages arising out of tortuous conduct until sixty days have elapsed after a claim has first been presented to and filed with the city clerk. The requirements of this section shall not affect the applicable period of limitations within which an action must be commenced except that such period of limitations within which an action must be commenced shall be tolled during the sixty-day period after it has been filed with the city clerk. (Ord. 3983 § 1 (part), 2004)

Chapter 5.32
CLAIMS FUND

Sections:

5.32.010 Established.

5.32.020 Transfers from insolvent fund.

5.32.030 Procedure for audit of accounts payable and issuance of warrants in payment.

5.32.031 Issuance of warrants before approval by city council.

5.32.032 Use of checks when the claims fund is solvent.

5.32.010 Established.

In accordance with RCW 35.21.085 and 35.21.086, which provides for the creation of certain special funds by the legislative authority of any city or town, a fund to be known as the claims fund is hereby established into which may be paid moneys from time to time from any funds which are available, and upon which warrants may be issued and paid in payment of claims against the city. The accounts of the city shall be kept so that they shall show the department or departments and the respective amounts for which the warrant is issued and paid. (Ord. 1021 § 1, 1966)

5.32.020 Transfers from insolvent fund.

Whenever a transfer is required to be made to the claims fund from an insolvent fund, such transfer shall be by warrant or warrants. Such warrants shall issue to such fund or funds as have advanced to the claims fund the moneys required to pay the claims chargeable against the insolvent fund. Such warrants shall be redeemable upon such terms including a reasonable interest rate as the investment committee created by Section 5.24.010 shall determine; provided, however, that in lieu of the actual issuance of such warrants, the substance of the transfer and the interfund loan, hereinafter referred to as transaction, including all terms of payment may be entered into the accounts of the city in any manner which shall clearly indicate and record the entire transaction. (Ord. 2253 § 1, 1974: Ord. 1021 § 2, 1966)

5.32.030 Procedure for audit of accounts payable and issuance of warrants in payment.

Before any city warrant may be drawn and issued for payment of claims, bills, invoices and other demands or obligations payable from the claims fund, or any other city fund, the claims or other requests for payment shall be audited by the department of finance and a detailed summary thereof submitted to the city council for its approval at the next regular council meeting; provided, that such warrants may be issued after audit and approval by the director of finance and countersigned by the city manager but prior to approval by the city council, subject to the conditions set forth in Section 5.32.031 of this code. (Ord. 3573 § 43, 1997: Ord. 3533 § 1, 1996: Ord. 3245 § 1, 1991)

5.32.031 Issuance of warrants before approval by city council.

As authorized by RCW 42.24.180, city warrants may be drawn and issued for payment of claims, bills, invoices and other demands or obligations after audit and approval by the director of finance and countersigned by the city manager but prior to approval by the city council under the following conditions:

(1) The director of finance and the city manager have each furnished to the city an official bond for the faithful discharge of their respective duties in an amount and in accordance with the provisions of Section 3.72.010 of this code;

(2) Contracting, hiring, purchasing and disbursing policies that implement effective internal control as adopted by the city council are and remain in effect;

(3) Documentation supporting each claim for which such warrants are issued is submitted to the city council for its approval at the council’s next regularly scheduled public meeting; and

(4) If upon council review the council disapproves some claims for which such warrants have been issued, the director of finance and the city manager shall jointly cause the disapproved claims to be recognized as receivables of the city of Kirkland and to pursue collection diligently until the amounts disapproved are either collected or until the legislative body is satisfied and approves the claims. (Ord. 3573 § 44, 1997: Ord. 3533 § 2, 1996)

5.32.032 Use of checks when the claims fund is solvent.

As authorized by RCW 35A.40.020, payment of claims and other obligations of the city, which are payable out of the claims fund, may be made by check; provided, that in the event the claims fund is not solvent, then a warrant shall be issued in lieu of a check. Checks shall be drawn on a checking account with the bank designated by the city as its bank for general banking purposes as of the date of check issuance. Checks shall be signed by the persons authorized to sign warrants. Wherever in this code reference is made to warrants, the term shall include checks where authorized by this section. (Ord. 3602 § 1, 1997)

Chapter 5.36
CEMETERY IMPROVEMENT FUND

Sections:

5.36.010 Established —Purpose.

5.36.020 Accumulation and use of moneys.

5.36.030 Inclusion of items in budget —Repetition —Surplus moneys.

5.36.040 Proceeds from sale of lots —Deposition in fund.

5.36.050 Management and investment of moneys.

5.36.060 Transfers into fund authorized.

5.36.010 Established —Purpose.

There is hereby established pursuant to RCW 68.12.040, et seq., for the city cemetery a cemetery improvement fund to be known as the city cemetery improvement fund. The fund is established for the uses and purposes set forth in RCW 68.12.040. (Ord. 959 § 1, 1965)

5.36.020 Accumulation and use of moneys.

The moneys in the fund herein established may be allowed to accumulate from year to year until the city council determines to expend the moneys in the fund for the purpose or purposes hereinabove specified, provided that any moneys in the fund shall never be expended for any other purpose or purposes than those specified without an approving vote of a two-thirds majority of the members of the city council. (Ord. 2765 § 1, 1983: Ord. 959 § 2, 1965)

5.36.030 Inclusion of items in budget —Repetition —Surplus moneys.

An item for the cemetery improvement fund may be included in the city’s annual budget or estimate of amounts required to meet public expense for the ensuing year, and the item may be repeated from year to year until in the judgment of the city council the amount required for the purposes herein specified shall have been raised or accumulated. Any moneys in the fund at the end of the fiscal year shall not lapse, nor shall the same be a surplus available or which may be used for any other purpose or purposes than those specified except as in this chapter provided. (Ord. 959 § 3, 1965)

5.36.040 Proceeds from sale of lots —Deposition in fund.

The city council may from time to time by resolution properly adopted provide that a specified percentage of the proceeds from the sale of lots in the Kirkland Cemetery be set aside to the cemetery improvement fund and the council may further, upon unanimous vote from time to time direct the city treasurer to transfer to the fund herein created such moneys then held in the cemetery (general operating) fund as the council may then deem surplus to the annual current needs of the city cemetery. (Ord. 959 § 4, 1965)

5.36.050 Management and investment of moneys.

The moneys held in the fund shall be managed and invested by the city treasurer, subject to the approval of the city finance committee as in the manner prescribed in RCW 68.12.060, RCW 68.12.065, and RCW 68.12.070, and the income derived from the investments shall be deposited in the cemetery improvement fund herein created. (Ord. 959 § 5, 1965)

5.36.060 Transfers into fund authorized.

The city treasurer is hereby authorized and directed to transfer as of January 2, 1965, to the fund herein created, all investments, including savings accounts, held by him for the cemetery (general) fund, and any other moneys held by him for the city cemetery, in any other funds other than the cemetery (general) fund. (Ord. 959 § 6, 1965)

Chapter 5.40
EQUIPMENT RENTAL FUND

Sections:

5.40.010 Created —Administration —Use.

5.40.020 Rental schedule.

5.40.010 Created —Administration —Use.

In accordance with RCW 35.21.088 (Section 7, Chapter 115, laws of 1963) there is hereby created an “equipment rental fund” which shall be administered by the city manager and which shall be used as a revolving fund to be extended for salaries, wages and operations required for the repair, replacement, purchase and operation of equipment, and for the purchase of equipment, materials, and supplies to be used in the administration and operation of the fund. (Ord. 1118 § 1, 1968)

5.40.020 Rental schedule.

The schedule, which is on file in the office of the city clerk and by this reference made a part hereof, lists the equipment, supplies and materials which are hereby transferred to the equipment rental fund, without charge and the reasonable rental terms and charges for the use of the equipment, supplies and materials by the several departments of the city or by other governmental agencies. The council shall, annually, review the rental schedule and by resolution may make such changes as it deems necessary. Interim rental rates as to new and replacement equipment may be established by the city manager. (Ord. 1118 § 2, 1968)

Chapter 5.44
FIREMEN’S PENSION FUND*

Sections:

5.44.010 Established —Government and administration —Benefits.

5.44.020 Manner of making contributions.

* For the statutory provisions regarding the Firemen’s Pension Fund, see RCW 41.16.050.

5.44.010 Established —Government and administration —Benefits.

There is hereby established for the city a fund to be known as the city firemen’s pension fund. The fund is established by and shall be governed and administered in accordance with the provisions of RCW Chapters 41.16 and 41.18. The benefits payable to contributing firemen shall be in accordance with the governing state law. (Ord. 2016 § 1, 1968)

5.44.020 Manner of making contributions.

Contributions to the firemen’s pension fund herein established shall be made in the following manner:

(1) The city’s per capita share of the state tax on fire insurance premiums;

(2) Contributions by the member fireman in accordance with the requirements and provisions of the governing state statutes;

(3) Such gifts as may be received by the city for the benefit of the fund;

(4) In addition to the above the city shall levy each year at the time of the annual tax levy not less than two mills (one of which shall be in addition to the fifteen mills now levied) and the tax proceeds from such levy shall to the extent required by RCW 41.16.060 be paid into the firemen’s pension fund and any excess tax proceeds resulting from the levy shall be available for any other municipal purpose. (Ord. 2016 § 2, 1968)

Chapter 5.48
LIBRARY CAPITAL IMPROVEMENTS CUMULATIVE RESERVE FUND*

Sections: