Title 3
REVENUE AND FINANCE
Chapters:
3.02 Registration of Bonds and Obligations
3.04 Sales or Use Tax
3.06 Additional Sales or Use Tax
3.08 Interest Rates on Warrants
3.12 Water-Sewer Fund
3.14 Claims Clearing Fund
3.16 Leasehold Excise Tax
3.24 Payroll Fund
3.28 Debts to City
3.32 Purchasing
3.36 Transient Lodging Tax
3.40 Excise Tax on Real Estate Sales
3.44 Water Improvement Reserve Fund
3.48 General Fund Designated Reserves
3.52 Surplus Real Estate
3.56 Criminal Justice Fund
3.60 Sewer Capital Improvement Reserves
3.64 Community Building Reserve Fund
3.68 Wage and Benefit Reserve Fund
3.72 Donation Fund
3.76 LID/ULID Delinquent Assessments Collection
3.80 Sidewalk Fund
3.84 Park Development Fund
3.88 Delinquent Account Policy
REGISTRATION OF BONDS AND OBLIGATIONS
Sections:
3.02.010 Definitions.
3.02.020 Findings.
3.02.030 Adoption of registration system.
3.02.040 Statement of transfer restrictions.
3.02.010 Definitions.
The following words shall have the following meanings when used in this chapter:
A. "Bond" or "bonds" has the meaning defined in RCW 39.46.020(1).
B. "City" means the city of Kalama, Washington.
C. "Fiscal agencies" means the duly appointed fiscal agencies of the state of Washington serving as such at any given time.
D. "Obligation" or "obligations" has the meaning defined in RCW 39.46.020(3).
E. "Registrar" means the person or persons designated by the city to register ownership of bonds or obligations under this chapter.
(Ord. 903 § 1, 1995; Ord. 725 § 1, 1986).
3.02.020 Findings.
The city council of the city finds that it is in the city's best interest to establish a system of registering the ownership of the city's bonds and obligations in the manner permitted by law.
(Ord. 725 § 2, 1986).
3.02.030 Adoption of registration system.
The city adopts the following system of registering the ownership of its bonds and obligations.
A. Registration Requirement. All bonds and obligations offered to the public, having a maturity of more than one year and issued by the city after June 30, 1983, on which the interest is intended to be exempt from federal income taxation, shall be registered as to both principal and interest as provided in this chapter.
B. Method of Registration.
1. The registration of all city bonds and obligations required to be registered shall be carried out either by:
a. A book entry system of recording the ownership of the bond or obligation on the books of the city or the fiscal agencies, whether or not a physical instrument is issued; or
b. Recording the ownership of the bond or obligation and requiring as a condition of the transfer of ownership of any bond or obligation the surrender of the old bond or obligation and either the reissuance of the old bond or obligation or the issuance of a new bond or obligation to the new owners.
2. No transfer of any bond or obligation subject to registration requirements shall be effective until the name of the new owner and the new owner's mailing address, together with such other information deemed appropriate by the registrar, shall be recorded on the books of the registrar.
C. Denominations. Except as may be provided otherwise by the ordinance authorizing their issuance, registered bonds or obligations may be issued and reissued in any denomination up to the outstanding principal amount of the bonds or obligations of which they are a part. Such denominations may represent all or a part of a maturity or several maturities and on reissuance may be in smaller amounts than the individual denominations for which they are reissued.
D. Appointment of Registrar. Unless otherwise provided in the ordinance authorizing the issuance of registered bonds or obligations, the city clerk-treasurer shall be the registrar for all registered interest-bearing warrants, installment contracts, interest-bearing leases and other registered bonds or obligations not usually subject to trading without a fixed maturity date or maturing one year or less after issuance and the fiscal agencies shall be the registrar for all other city bonds and obligations without a fixed maturity date or maturing one year or more after issuance.
E. Duties of Registrar. The registrar shall serve as the city's authenticating trustee, transfer agent, registrar and paying agent for registered bonds and obligations for which he, she or it serves as registrar and shall comply fully with all applicable federal and state laws and regulations respecting the carrying out of those duties.
The rights, duties, responsibilities and compensation of the registrar shall be prescribed in each ordinance authorizing the issuance of the bonds or obligations, which rights, duties, responsibilities and compensation shall be embodied in a contract executed by the city clerk-treasurer and the registrar, except in instances when the fiscal agencies serve as registrar, the city adopts by reference the contract between the State Finance Committee of the state of Washington and the fiscal agencies in lieu of executing a separate contract and prescribing by ordinance the rights, duties, obligations and compensation of the registrar. When the city clerk-treasurer serves as registrar, a separate contract shall not be required.
In all cases when the registrar is not the fiscal agencies and the obligation is assignable, the ordinance authorizing the issuance of the registered bonds or obligations shall specify the terms and conditions of:
1. Making payments of principal and interest;
2. Printing any physical instruments, including the use of identifying numbers or other designation;
3. Specifying record and payment dates;
4. Determining denominations;
5. Establishing the manner of communicating with the owners of the bonds or obligations;
6. Establishing the methods of receipting for the physical instruments for payment of principal, the destruction of such instruments and the certification of such destruction;
7. Registering or releasing security interests, if any; and
8. Such other matters pertaining to the registration of the bonds or obligations authorized by such ordinance as the city may deem to be necessary or appropriate.
(Ord. 725 § 3, 1986).
3.02.040 Statement of transfer restrictions.
Any physical instrument issued or executed by the city subject to registration under this chapter shall state on its face that the principal of and interest on the bonds or obligations shall be paid only to the owner thereof registered as such on the books of the registrar as of the record date defined in the instrument and to no other person, and that such instrument, either principal or interest, may not be assigned except on the books of the registrar.
(Ord. 725 § 4, 1986).
SALES OR USE TAX
Sections:
3.04.010 Imposed.
3.04.020 Rate.
3.04.030 Administration--Collection.
3.04.040 Inspection of records.
3.04.050 Contract authorized.
3.04.060 Violation--Misdemeanor.
3.04.010 Imposed.
There is 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 the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.
(Ord. 519 § 1, 1970).
3.04.020 Rate.
The rate of the tax imposed by Section 3.04.010 shall be one-half of one percent of the selling price of 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 the county, the rate of tax imposed by this chapter shall be .425 of one percent.
(Ord. 519 § 2, 1970).
3.04.030 Administration--Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 519 § 3, 1970).
3.04.040 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. 519 § 4, 1970).
3.04.050 Contract authorized.
The mayor of the city is authorized to enter into the contract with the Department of Revenue for administration of the tax.
(Ord. 519 § 5, 1970).
3.04.060 Violation--Misdemeanor.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor.
(Ord. 519 § 6, 1970).
ADDITIONAL SALES OR USE TAX
Sections:
3.06.010 Imposed.
3.06.020 Rate.
3.06.030 Administration--Collection.
3.06.040 Special initiative.
3.06.010 Imposed.
The city council imposes and levies an additional sales or use tax, as the case may be, upon every taxable event occurring within the city as defined by RCW Chapter 82.14. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.
(Ord. 669 § 1, 1982).
3.06.020 Rate.
The tax imposed by this chapter shall be in addition to the sales and use tax imposed by Chapter 3.04, the tax being at the additional rate of one-half of one percent of the selling price or value of the article used, as the case may be.
(Ord. 669 § 2, 1982).
3.06.030 Administration--Collection.
Administration and collection of the tax imposed by this chapter shall be in accordance with state law; the effective date for collection of the additional tax shall be June 1, 1982.
(Ord. 671, 1982: Ord. 669 § 3, 1982).
3.06.040 Special initiative.
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending the city council or voter approval of the special initiative and the tax imposed herein shall be collected until such special initiative is approved by the city council or the voters. Procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition.
(Ord. 681 § 1, 1983: Ord. 669 § 4, 1982).
INTEREST RATES ON WARRANTS
Sections:
3.08.010 Interest rate.
3.08.020 Payment of warrants.
3.08.010 Interest rate.
Warrants of the city after they have been presented to the city clerk-treasurer and by him endorsed "not paid for want of funds" and said endorsement signed by him, together with the date of said endorsement, shall draw interest at the legal rate of eight percent from the date of such endorsement until the city clerk-treasurer shall give notice to the holders of said warrants to present them for payment.
(Ord. 95 § 1, 1902).
3.08.020 Payment of warrants.
Whenever the city clerk-treasurer shall have funds on hand sufficient to pay any or all of said warrants he shall cause a notice to be published in the official paper of the city calling upon the holders of said warrants to present them for payment, and notifying them that from and after the date of said notice interest on said warrants shall cease.
(Ord. 95 § 2, 1902).
WATER-SEWER FUND
Sections:
3.12.010 Established.
3.12.010 Established.
There is reestablished a combined fund for water and sewer purposes within the city budget to be known as the water-sewer fund.
(Ord. 617 § 2, 1978).
CLAIMS CLEARING FUND
Sections:
3.14.010 Established.
3.14.020 Transfers from other funds.
3.14.030 Purpose of expenditures.
3.14.040 Warrant issuance.
3.14.010 Established.
There is created a fund, known and designated as the "claims clearing fund," into which shall be paid and transferred from the various departments an amount of money equal to the various claims against the city for any purpose.
(Ord. 653 § 1, 1981).
3.14.020 Transfers from other funds.
Whenever it is deemed necessary, the clerk-treasurer is authorized, empowered and directed to transfer from the funds of the various departments to the claims clearing fund sufficient moneys to pay the claims against the various departments of the city.
(Ord. 653 § 2, 1981).
3.14.030 Purpose of expenditures.
The claims clearing fund shall be used and payments therefrom shall be made only for the purpose of paying any claims against the city.
(Ord. 653 § 3, 1981).
3.14.040 Warrant issuance.
The clerk-treasurer is authorized, empowered and directed to issue warrants on and against the fund in payment of materials furnished, services rendered or expense or liability incurred by the various departments and offices of the city. The warrant shall be issued only after there has been filed with the clerk-treasurer proper vouchers, approved by the council, stating the nature of the claim, the amount due and owing and the person, firm or corporation entitled thereto. All warrants issued on or against the fund shall be solely and only for the purposes set forth in this chapter and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have on its face the words. "Claims Clearing Fund."
(Ord. 653 § 4, 1981).
LEASEHOLD EXCISE TAX
Sections:
3.16.010 Levied.
3.16.020 Rate.
3.16.030 Administration and collection.
3.16.040 Exemption.
3.16.050 Inspection of records.
3.16.060 Contract with state.
3.16.010 Levied.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act of privilege of occupying or using publicly owned real or personal property within the city through a "leasehold interest" as defined by Section 2, Chapter 61, Laws of 1975-76, 2nd Extraordinary Session (hereafter "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. 577 § 1, 1976).
3.16.020 Rate.
The rate of the tax imposed by Section 3.16.010 shall be four percent of the taxable rent (as defined by Section 2 of the State Act); provided, that the following credits shall be allowed in determining the tax payable:
A. With respect to a leasehold interest other than a product lease, executed with an effective date of April 1, 1986, or thereafter, or a leasehold interest in respect to which the Department of Revenue under the authority of RCW 82.29A.020 does adjust the contract rent base used for computing the tax provided for in RCW 82.29A.030, there shall be allowed a credit against the tax as otherwise computed equal to the amount, if any, that such tax exceeds the property tax that would apply to such leased property without regard to any property tax exemption under RCW 84.36.381, if it were privately owned by the lessee or if it were privately owned by any sublessee if the value of the credit inures to the sublessee. For lessees and sublessees who would qualify for a property tax exemption under RCW 84.36.381 if the property were privately owned, the tax otherwise due after this credit shall be reduced by a percentage equal to the percentage reduction in property taxes that would result from the property tax exemption under RCW 84.36.381;
B. With respect to a product lease, a credit of thirty-three percent of the tax otherwise due.
(Ord. 903 § 3, 1995: Ord. 577 § 2, 1976).
3.16.030 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. 577 § 3, 1976).
3.16.040 Exemption.
Leasehold interests 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 3.16.010.
(Ord. 577 § 4, 1976).
3.16.050 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. 577 § 5, 1976).
3.16.060 Contract with state.
The mayor of the city is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 3.16.010; provided, that the city attorney first approves the form and content of said contract.
(Ord. 577 § 6, 1976).
PAYROLL FUND
Sections:
3.24.010 Created.
3.24.020 Accounts.
3.24.010 Created.
There is created for the city a special fund to be designated as "payroll fund" into which moneys may be placed from time to time by resolution of the city council from any funds available and upon which warrants may be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages.
(Ord. 596 § 1, 1977).
3.24.020 Accounts.
The accounts of the city shall be kept so that they show the department or departments to which the payments are properly chargeable.
(Ord. 596 § 2, 1977).
DEBTS TO CITY
Sections:
3.28.010 Interest on obligations owed to city.
3.28.010 Interest on obligations owed to city.
A. There is imposed an interest charge of twelve percent yearly, computed from the date an obligation becomes past due until paid, on all unpaid obligations owed to the city.
B. For the purpose of this chapter, "obligations" means any debt or obligation owed or created by any ordinance of the city, save and except only monthly service charges for water and sewer service.
(Ord. 646 § 1, 1980).
PURCHASING*
Sections:
3.32.010 Informal bidding procedure.
* Prior resolution history: Res. 198.
3.32.010 Informal bidding procedure.
The director of public works, or his designee, may solicit telephone and/or written quotations for purchase of supplies, materials, equipment or services, in an amount less than fifteen thousand dollars, provided that the following procedures are followed:
A. Whenever possible, not less than three prospective vendors shall be contacted by telephone or by letter and advised as to the specifications for the item or items for which quotations are being sought. The number of vendors contacted may be reduced if the item or items being sought are only available from a smaller number of vendors. An explanation shall be placed in the procurement file when fewer than three bids are requested, or if there are fewer than three replies. Bid specifications should, whenever possible, be drafted to permit at least three vendors to qualify as prospective bidders.
B. Whenever possible, bids will be solicited on a lump-sum or fixed-unit price basis.
C. Telephone or written requests for quotations shall specify at a minimum the following:
1. Item(s) to be purchased;
2. Number of units;
3. Tax;
4. Delivery time requirements;
5. Freight costs;
6. Point of delivery;
7. Terms of payment.
D. Tabulation of telephone or written quotations shall be on forms provided by the finance department and shall include at a minimum the information described in subsection C of this section.
E. Upon written authorization of the director of public works or his designee, the materials, equipment or services will be ordered from the lowest responsible bidder, whose quotation meets all specifications established for the item or items being purchased.
F. Written confirmation of telephone quotations from responsible vendors is not required, but may be requested when warranted.
G. Immediately after the award is made, the bid quotations are to be recorded and open to public inspection and are to be available by telephone inquiry.
(Res. 290, 1992).
TRANSIENT LODGING TAX
Sections:
3.36.010 Definitions.
3.36.020 Imposed.
3.36.030 Administration and collection.
3.36.040 Special fund established.
3.36.010 Definitions.
The definitions of the terms "selling price," "seller," "buyer," "consumer," and all other definitions as are now contained in RCW 82.08.010, and as hereafter amended, as those definitions may have application to the tax imposed by this chapter, are adopted by this reference as the definitions for the tax herein levied.
(Ord. 667 § 2, 1982).
3.36.020 Imposed.
For the purposes set forth in Chapter 34, Laws of 1973, 2nd Ex. Sess. of the legislature of the State of Washington, the council of the city, being its legislative and governing body, does impose and levy a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, roominghouse, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from renting or leasing real property; provided, that 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.
(Ord. 667 § 1, 1982).
3.36.030 Administration and collection.
For the purposes of the tax levied herein:
(1) The Department of Revenue of the state is designated as the agent of the city for the purposes of collection and administration.
(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070, and as hereafter amended, and those administrative provisions contained in Chapter 82.32 RCW, and as hereafter amended, shall apply with respect to administration and collection of the tax by the Department of Revenue.
(3) All rules and regulations adopted by the Department of Revenue for the administration of RCW Chapter 81-08 are adopted.
(4) The state Department of Revenue is empowered, on behalf of the city, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary.
(Ord. 903 § 2, 1995; Ord. 667 § 3, 1982).
3.36.040 Special fund established.
There is created a special fund in the city, to be known as the special fund. All taxes levied and collected under the provisions of this chapter shall be credited to the special fund. Such taxes shall be levied for any and all lawful purposes authorized by the general laws of the state and until withdrawn for use, the moneys accumulated in such fund may be invested in interest-bearing securities by the city as provided by law and such interest may be utilized for any lawful purpose.
(Ord. 667 § 4, 1982).
EXCISE TAX ON REAL ESTATE SALES
Sections:
3.40.010 Imposed.
3.40.020 Applicability.
3.40.030 Compliance with state rules and regulations--Required.
3.40.040 Administration--Collection.
3.40.050 Distribution of proceeds.
3.40.060 Tax--When due and payable.
3.40.070 Refunds.
3.40.010 Imposed.
There is imposed on each sale of real property within the corporate limits of the city an excise tax at the rate of one-quarter of one percent of the selling price.
(Ord. 723 § 2, 1985).
3.40.020 Applicability.
Taxes imposed under this chapter shall be collected from persons who are taxable by the state under RCW Chapter 82.45 upon the occurrence of any taxable event within the corporate limits of the city.
(Ord. 723 § 3, 1985).
3.40.030 Compliance with state rules and regulations--Required.
Taxes imposed under this chapter shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under RCW Chapter 82.45 and WAC Chapter 458.61. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth in this chapter.
(Ord. 723 § 4, 1985).
3.40.040 Administration--Collection.
For any sale of real property within the corporate limits of the city, the following shall apply:
A. The tax imposed under this chapter shall be paid to and collected by the Cowlitz County treasurer. The Cowlitz County treasurer shall act as agent for the city. The Cowlitz County treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to the recording thereof or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the Cowlitz County treasurer for the payment of the tax imposed under this chapter shall be evidence of satisfaction of the lien imposed by this chapter and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax imposed under this chapter may be accepted by the Cowlitz County auditor for filing or recording until the tax is paid and the stamp affixed thereto; and, in any case where the tax imposed under this chapter is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the Cowlitz County treasurer.
B. The Cowlitz County treasurer shall place one percent of the proceeds of the tax imposed under this chapter in the Cowlitz County current expense fund to defray costs of collection.
(Ord. 723 § 5, 1985).
3.40.050 Distribution of proceeds.
The remaining proceeds from the tax imposed under this chapter shall be distributed to the city monthly and shall be placed by the city clerk-treasurer in a capital improvements fund hereby established. The capital improvements fund shall be used by the city for local improvements, including those listed in RCW 35.43.040. Said fund shall be a cumulative reserve fund and shall not lapse from year to year.
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. 723 § 6, 1985).
3.40.060 Tax--When due and payable.
The tax imposed under this chapter shall become due and payable immediately at the time of sale and, if not 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. 723 § 7, 1985).
3.40.070 Refunds.
If, upon written application by the taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of miscalculation. Any refund made shall be withheld from the next monthly distribution to the city.
(Ord. 723 § 8, 1985).
WATER IMPROVEMENT RESERVE FUND
Sections:
3.44.010 Established--Purpose.
3.44.010 Established--Purpose.
There is created a fund to be known as the water improvement reserve fund No. 420, for the purpose of receiving the increase in the water system hookup charges authorized by Resolution No. 248.
A. All funds received for water connection fees shall be set aside in an existing water reserve fund to cover improvement costs or debt obligations of the water system, with five hundred dollars of each hookup inside or out being transferred so it can be used as additional principal payments on the loan with the highest interest rate.
B. Fifty percent of the revenues collected from the increase to the regular rates for all customers implemented by Resolution No. 389 and Ordinance No. 1136 shall be set aside in the water reserve fund to cover improvement costs or debt obligations of the water system.
C. One hundred percent of the revenues collected from the tiered rate increases for industrial customers implemented by Resolution No. 412 and Ordinance No. 1136 shall be set aside in the water reserve fund to cover improvement costs or debt obligations of the water system.
(Res. 488 §§ 2, 4, 5, 2004; Ord. 745 § 1, 1988).
GENERAL FUND DESIGNATED RESERVES
Sections:
3.48.010 Established--Purpose.
3.48.010 Established--Purpose.
A general fund designated reserves fund to be known as fund No. 115 is established for the purpose of accepting annual contributions for the biannual audit of the city.
(Ord. 1047 § 1, 2000; Ord. 746, 1988).
SURPLUS REAL ESTATE
Sections:
3.52.010 Sale of surplus real estate--Procedures.
3.52.020 Waiver and bid requirements.
3.52.010 Sale of surplus real estate--Procedures.
The city may provide for the sale of surplus real estate owned by the city in the following manner:
A. The surplus real estate shall first be designated surplus by resolution of the city council.
B. The city shall thereafter put the property out to bid after first establishing the minimum bid amount and the terms of payment if other than all cash.
C. Advertisement of the call for bids shall be consistent with the need to achieve the highest possible bid while avoiding excessive advertising cost.
D. All bids shall be by sealed bid and the city has the right to reject any and all bids if the same are deemed inadequate or not in conformance with this chapter.
E. All bids shall be accompanied by a payment representing ten percent of the bid amount as security for performance in the form of a cashier's check or other certified funds. In the event the city accepts a bid, and the bidder thereafter fails to complete the transaction, said bid security amount shall be forfeited to the city; the bid security amounts of all rejected or unsuccessful bidders shall be returned to such bidder within ten business days of the opening of the bids.
F. The city shall establish by motion the time, date and place for the opening of all bids and only those bids received prior to such designated time may be considered.
(Ord. 767 § 1, 1990).
3.52.020 Waiver and bid requirements.
In the event of an unusual piece of real property, or property requiring particular marketing methods, the city may by resolution waive the sealed bid requirements for the disposal of such property and sell the property in some other manner designated to achieve the maximum amount of publicity concerning the availability of the property for purchase at the best possible price.
(Ord. 767 § 2, 1990).
CRIMINAL JUSTICE FUND
Sections:
3.56.010 Established.
3.56.020 BARS account.
3.56.030 Funding data.
3.56.010 Established.
The city establishes Criminal Justice Fund No. 104 for the purposes of administering Criminal Justice Funding from the State pursuant to Chapter 1, Laws of 1990, Second Extraordinary Session for Criminal Justice Funding purposes.
(Ord. 781 § 1, 1991).
3.56.020 BARS account.
Under such fund, there shall be established two BARS accounts, BARS account 336.00.82 for the receipt of quarterly distributions based on crime rate; and BARS account 336.00.83 for the receipt of distributions based primarily on population.
(Ord. 781 § 2, 1991).
3.56.030 Funding data.
The clerk/treasurer is directed to develop base year funding data suitable for reporting to the state and documenting that the criminal justice fund above established, and the money received from the State of Washington pursuant thereto, does not and will not supplant existing City funding for such purposes.
(Ord. 781 § 3, 1991).
SEWER CAPITAL IMPROVEMENT RESERVES
Sections:
3.60.010 Established.
3.60.010 Established.
There is hereby created a fund to be known as Sewer Capital Improvement Reserves Fund No. 415, for the purpose of establishing a reserve account for capital improvements to the water and sewer system of the city.
(Ord. 1055 § 3, 2000; Ord. 782 § 2, 1991).
COMMUNITY BUILDING RESERVE FUND
Sections:
3.64.010 Created.
3.64.010 Created.
There is hereby created a fund to be known as Community Building Reserve Fund No. 106 for the purpose of establishing a reserve account for the community building remodel project.
(Ord. 806 § 1, 1991).
WAGE AND BENEFIT RESERVE FUND
Sections:
3.68.010 Created.
3.68.010 Created.
There is hereby created a fund to be known as the Wage and Benefit Reserve Fund No. 107. Dispersals from such fund shall only occur upon council approval.
(Ord. 820 § 1, 1992: Ord. 809 § 1, 1992).
DONATION FUND
Sections:
3.72.010 General fund designated.
3.72.010 General fund designated.
The city does establish the general fund as the designated fund for the purpose of accepting donations of property and money, including salaries or portions of salaries from city council members, officers and employees, which funds and property shall be used for a variety of public purposes.
(Ord. 845 § 1, 1993).
LID/ULID DELINQUENT ASSESSMENTS COLLECTION
Sections:
3.76.010 Collection procedures.
3.76.020 Recovery of costs by city.
3.76.010 Collection procedures.
Upon failure to pay any installment of any local improvement assessment when due, the entire assessment shall become due and payable and the collection thereof enforced in the manner prescribed by law; provided, however, that an action for foreclosure of delinquent assessments shall be commenced prior to December 15th in any year; and provided further, that the payment of such delinquent installment or installments due, together with interest, penalties and costs, at any time before entry of judgment in foreclosure, as by law provided, shall extend the time of payment on the remainder of the assessments the same as if there had been no delinquency or foreclosure.
(Ord. 867 § 1(A), 1994).
3.76.020 Recovery of costs by city.
Upon institution of foreclosure proceedings, the city shall be entitled to recover its costs at any time thereafter, including prior to entry of judgment in foreclosure, which costs shall include filing fees, title search fees, service of process and publication costs as well as such attorney's fees as may be awarded by statute.
(Ord. 867 § 1(B), 1994).
SIDEWALK FUND
Sections:
3.80.010 Established.
3.80.010 Established.
Sidewalk Fund No. 103 is established to collect in-lieu-of sidewalk payments as required by Section 11.05.080 of this code.
(Ord. 1042 § 1 (part), 2000).
PARK DEVELOPMENT FUND
Sections:
3.84.010 Established.
3.84.010 Established.
Park Development Fund No. 108 is established to collect any and all donations made to the city for park development, improvements, and maintenance.
(Ord. 1043 § 1, 2000).
DELINQUENT ACCOUNT POLICY
Sections:
3.88.010 Generally.
3.88.020 Payment arrangement policy.
3.88.030 Collection of delinquent accounts.
3.88.040 Uncollectible accounts.
3.88.010 Generally.
The city of Kalama has adopted policies to work with its customers in order to collect past due accounts. The city is obligated to collect all moneys owed by all customers and if efforts to collect delinquent accounts fail, the city will take necessary actions to collect the debt which may include using collection agencies, small claims court, or placing a lien on the property.
(Res. 510, 2007).
3.88.020 Payment arrangement policy.
A. The city of Kalama will endeavor to permit payment arrangements by customers who are unable to pay their account in full due to financial difficulties or extenuating circumstances. As per Kalama Municipal Code Section 12.20.050, a number of factors will be considered in determining the deferred payment arrangements including but not limited to the following:
1. Size of the delinquent bill;
2. The length of time the bill has been unpaid;
3. The customer's payment history;
4. The customer's financial situation.
B. It shall be the policy of the city of Kalama to allow payment arrangements that will meet the needs of both the city and the customer. Payment arrangements on past due accounts will be allowed based upon the following policies:
1. Payment plans will be set up to insure that the delinquent bill is paid in full prior to the city issuing the next bill. Landlords will be notified of all payment arrangements made by tenants and will have the ability to nullify or alter said agreement;
2. Verbal payment arrangements will be accepted, provided the bill will be paid in full within fourteen days;
3. A signed payment agreement is required for arrangements that extend beyond fourteen days, balances that include more than one billing period, or arrangements that will extend beyond sixty days;
4. Payment plans may be set up to be weekly, biweekly, or monthly, provided the outstanding balance will be paid within sixty days;
5. All payment arrangements must be kept or the bill will become immediately due and disconnection of service will result;
6. Payment arrangements will be monitored on a weekly basis for compliance and monthly reports will be provided to the clerk-treasurer for review;
7. Bills over sixty days delinquent will be subject to immediate shut-off if scheduled payment is missed;
8. Any arrangements for outstanding balances beyond sixty days must be based upon special circumstances (i.e., large leak, billing error resulting in large balance, etc.) and will be subject to a written payment agreement.
C. In the event an account is delinquent and requires disconnection of services, the account will become subject to a lien on the property unless payments on the past due balance are being made.
(Res. 510 § 1, 2007).
3.88.030 Collection of delinquent accounts.
All accounts that are not paid within sixty days from the billing date become subject to collections. The city may enter into a payment agreement with the customer and provided all provisions of said agreement are met, no further action will be taken by the city. Late fees will continue to accrue during the period of the agreement. Service will only be restored upon completion of an agreement with the city for payment.
Once the provisions of a city payment agreement are not met, the account becomes subject to collection and immediate disconnection. The city will move forward with taking actions to collect the debt as allowed by state laws and city codes. All fees for collection shall be paid by the defaulting party. Service to the delinquent address will not be restored until the bill is paid in full along with the reconnection fee. Upon disconnection, all late fees will be suspended.
Any account that is six months (one hundred eighty days) past due or includes any portion of charges for three billing periods is subject to immediate lien. All fees for placing a lien on the property will be the responsibility of the customer and added to the lien. Fees for the reconnection of service will also be applicable.
(Res. 510 § 2, 2007).
3.88.040 Uncollectible accounts.
Should a delinquent account become uncollectible, either due to bankruptcy or other circumstances, the clerk-treasurer will present a resolution to the city council for authorization to write off the outstanding balance from the city's books.
(Res. 510 § 3, 2007).