Tekoa municipal code table of contents
– Cottonwood or Poplar Trees not to be Planted
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- 8.32.040 – Trimming Overhanging Trees—Property Owner Duty
- 8.32.050 – Clear Vision Area
- 8.32.070 – Parking Strips
- 8.32.080 – Care and Disposition of Existing Trees
- 9.04.010 – Imposition of Sale/Use Tax
- 9.04.020 – Administration of Tax
- 9.04.030 – Taxable Event – Definition
- 9.04.040 – Occurance of Sale
- 9.04.060 – Tax is an Additional Tax .
- 9.04.070 – Reduction of Rate
- 9.08.010 – Imposition of Sales/Use Tax
- 9.08.020 – Rate of Tax Imposed
- 9.08.030 – Administration and Collection of Tax
- 9.08.050 – Authorizing Execution of Contract for Administration
- 9.08.080 – Tax is an Additional Tax
- 9.12.010 – Imposition of Real Estate Tax
- 9.12.030 – Consistency with State Tax
- 9.12.040 – Distribution of Tax Proceeds and Limiting the Use Thereof
- 9.12.050 – Seller’s Obligation
- 9.12.070 – Notation of Payment
- 9.12.090 – Excessive and Improper Payments
- 9.16.010 – Scope and Intent
| 8.32.030 – Cottonwood or Poplar Trees not to be Planted. It is unlawful for any person to plant or set out upon any public property within the City of Tekoa Any species of Cottonwood or Poplar trees; provided, it shall be lawful to plant such trees on public property along Latah Creek, but only in accordance with a plan first developed in consultation with the Washington State Department of Fish and Wildlife, and approved by the City Council of the City of Tekoa.
(Ord. 609, §3; 5/7/1990; Ord. 756, §1; 12/19/2005). 8.32.040 – Trimming Overhanging Trees—Property Owner Duty. All property owners within the corporate limits of the City, shall at their own expense, keep all trees, brush, and other foliage from projecting out over the public streets and sidewalks and alleys so as not to interfere, in any way, with the public’s use of streets, the City’s use of street construction and cleaning equipment, nor shall the same interfere with sidewalk traffic or create a hazardous situation insofar as the same obstructs the view of motorists using the public streets. (Ord. 609,§4; 5/7/1990). **Compiler’s Note: §8.20.010 (b) defines trees overhanging or obstructing sidewalks as a public nuisance. 8.32.050 – Clear Vision Area. A clear vision area shall be maintained on the corners of all property adjacent to the intersection of two streets or of a street and a railroad. A clear vision area shall contain no planting, fence, or other temporary or permanent obstruction exceeding two and one-half feet in height, measured from the top of the curb or, where no curb exists, from the established centerline grade of the street. Taller trees may be permitted if all branches and foliage to a height of eight feet above the top of the curb are removed. (Ord. 609, $5; 5/7/1990). 8.32060 – Inspection. The City may inspect any tree upon or which overhangs any public property or treelawn to determine whether the same or any portion thereof is in such a condition as to constitute a hazard or impediment to the progress or vision of anyone or any vehicle traveling on public property. Any tree or part thereof growing upon private or public property, but overhanging or interfering with the use of public property which endangers life, health, safety or property shall be declared a public nuisance. If the owner of such private property does not correct or remove such nuisance within ten days after receipt of written notice from the City, the council upon resolution shall cause the nuisance to be corrected or removed and the cost shall be assessed to such owner and the owner’s real property. Nothing contained herein shall be deemed to impose any liability upon the City, its officers or employees, nor to relieve the owner of any private property from the duty to keep any tree upon his property or under his control in such a condition as to prevent it from constituting a public nuisance as hereinabove defined. (Ord. 609, §6; 5/7/1990). 8.32.070 – Parking Strips. No trees, shrubs or bushes shall be allowed in parking strips except by authority of the building inspector. The building inspector shall determine the acceptability of individual trees, shrubs or bushes in light of their impact on public health and safety. The building inspector’s assessment of impact on public health and safety shall include an analysis of whether the trees, shrubs or bushes are a public nuisance and the likelihood of roots interfering with water or sewer lines. (Ord. 609, §7; 5/7/1990; amended by Ord. 646, §1; 9/16/1996). **Reviser’s Note: §8.20.010 defines a public nuisance. 8.32.080 – Care and Disposition of Existing Trees. Any existing trees which are hazardous to public safety or are causing damage to walkways, city sewer or city water systems shall be removed by the City. The priority of removal for individual trees shall be determined according to the amount of money budgeted and the harm caused by the tree. (Ord. 609, §; 5/7/1990; amended by Ord. 646, §2, 9/16/1996). Note: Ordinance 646 which was passed 9/16/1996 mistakenly referred to sections 8.32.070 and 8.32.080 as 3.32.070 and 3.32.080. This was a clerical mistake which has been corrected in this code revision. TITLE IX
REVENUE Chapters: 9.04 – Sales Tax 9.08 – Additional Sales Tax 9.12 – Real Estate Excise Tax 9.16 – Utility Tax CHAPTER 9.04 SALES TAX
9.04.010 – Imposition of Sales/Use Tax 9.04.020 – Administration of Tax 9.04.030 – Taxable Event 9.04.040 – Occurrence of Sale 9.04.050 – Exemptions 9.04.060 – Tax is an Additional Tax 9.04.070 – Reduction of Rate 9.04.010 – Imposition of Sale/Use Tax. There is hereby imposed a retail sales and use tax upon the selling price of each retail sale or upon the privilege of using as a consumer any article of tangible and personal property, and upon the rental of tangible and personal property occurring within the City limits of the City of Tekoa, Washington. (Ord. 434, §1; 11/2/1970). 9.04.020 – Administration of Tax. The sales tax hereby imposed shall be collected by the seller and paid by the buyer at the rate of one-half of one percent on every taxable event as herein defined which sale occurs within the City limits of Tekoa Washington, as defined herein; provided, however, that there is excepted from the terms hereof retail sales covered by the provisions of R.C.W. 82.08.150, relating to retail sales of intoxicating or spirituous liquors, and the other exemptions hereinafter set forth. (Ord. 434, §2; 11/2/1970). 9.04.030 – Taxable Event – Definition. Taxable event as herein used, shall mean any retail sale or any sue of an article of tangible personal property, upon which a state sales tax is imposed pursuant to the terms of R.C.W. chapter 82.08 or 82.12 as they now exist or may hereafter be amended together with the regulations promulgated by the Department of Revenue pursuant hereto. (Ord. 434, §2; 11/2/1970). 9.04.040 – Occurance of Sale. (a) A retail sale consisting solely of the sale of tangible and personal property shall be deemed to have occurred at the retail outlet at or from which delivery is made to the consumer; a retail sale consisting essentially of the performance of personal business or professional services shall be deemed to have occurred at the place at which such services are primarily performed. (b) A retail sale consisting of the rental of tangible personal property shall be deemed to have occurred (1) in the case of rental involving periodic rental payments, at the primary place of use by the lessee during the period covered by each payment, as (2) in all other cases at the place of first use by the lessee. (c) A retail sale of tangible personal property to be installed by the seller and a sale at retail within the scope of paragraph two of R.C.W. 82.04.050 shall be deemed to have occurred at the place where the labor and services involved were primarily performed. (Ord. 434, §4; 11/2/1970). 9.04.050 – Exemptions. The exemptions provided for in R.C.W. 82.12.030 shall apply to the sale or use tax hereby imposed and the regulations promulgated with respect thereto by the Department of Revenue of the State of Washington. (Ord. 434, §5; 11/2/1970). 9.04.060 – Tax is an Additional Tax. The tax hereby imposed shall be in addition to the sales and use tax imposed under the provisions of R.C.W. chapter 82.08 and 82.12 and shall be administered in accordance with the regulations of the Department of Revenue, State of Washington, and collected along with the sales and use tax collected by the State of Washington pursuant to a contract with the State Department of Revenue in accordance with the provisions of R.C.W. 82.14.050. (Ord. 434, §6; 11/2/1970). 9.04.070 – Reduction of Rate. In the event that Whitman County Washington, adopts an ordinance for collection of sales and use tax, the tax imposed hereunder by the City of Tekoa shall be reduced to four hundred twenty-five one thousandths of one per cent. (Ord. 434, §7; 11/2/1970). **Compiler’s Note: A contract with the Department of Revenue of the State of Washington for collection and administration of this chapter was entered into on January 1, 1971. See chapter 9.08 for additional sales tax. CHAPTER 9.08 ADDITIONAL SALES TAX
9.08.010 – Imposition of Sales/Use Tax 9.08.020 – Rate of Tax Imposed 9.08.030 – Administration and Collection of Tax 9.08.040 – Consent to Inspection of Records 9.08.050 – Authorizing Execution of Contract for Administration 9.08.060 – Penalties 9.08.070 – Severability 9.08.080 – Tax is an Additional Tax
(Ord. 592, §2; 11/5/1987). 9.08.030 – Administration and Collection of Tax. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of R.C.W. 82.14.050. (Ord. 592, §3; 11/5/1987). 9.08.040 – Consent to Inspection of Records. The City of Tekoa 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 R.C.W. 82.32.330. (Ord. 592, §4; 11/5/1987). 9.08.050 – Authorizing Execution of Contract for Administration. The Mayor and Clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 592, §5; 11/5/1987). 9.08.060 – Penalties. Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 592, §6; 11/5/1987). 9.08.070 – Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 592, §7; 11/5/1987). 9.08.080 – Tax is an Additional Tax. The tax imposed by 9.08.010 shall be in addition to that tax imposed by Chapter 9.04, pursuant to R.C.W. 82.14.030 (1). (Ord. 592, §8; 11/5/1987). **Compiler’s Note: An “Amendment to Agreement for State Administration of Sales and Use Tax” was entered into on December 14, 1987. The original agreement was entered into on January 1, 1971. CHAPTER 9.12 REAL ESTATE EXCISE TAX
9.12.010 – Imposition of Real Estate Tax 9.12.020 – Taxable Events 9.12.030 – Consistency with State Tax 9.12.040 – Distribution of Tax Proceeds and Limiting the Use Thereof 9.12.050 – Seller’s Obligation 9.12.060 – Lien Provisions 9.12.070 – Notation of Payment 9.12.080 – Date Payable 9.12.090 – Excessive and Improper Payments 9.12.100 – Severability
(1) The Whitman County Treasurer shall retain in the appropriate fund one percent (1.0%) of the proceeds of the taxes imposed herein in the county current expense fund to defray costs of collection. (2) The remaining proceeds from the City tax imposed herein shall be distributed to the City monthly and those taxes imposed under Section 1 shall be placed by the City Treasurer in a Municipal Capital Improvements Fund to be used by the City for local improvements consistent with Section 13 of Chapter 49, Laws of Washington, 1982 First Extraordinary Session, as amended from time to time. (3) This section shall not limit the existing authority of this City to impose special assessments on property benefitted thereby in the manner prescribed by law. (Ord. 589, §4; 9/2/1986). 9.12.050 – Seller’s Obligation. The taxes imposed herein are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 589, §5; 9/2/1986). 9.12.060 – Lien Provisions. The taxes imposed herein 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. 589, §6; 9/2/1986). 9.12.070 – Notation of Payment. The taxes imposed herein shall be paid to and collected by the Whitman County Treasurer, who shall act as agent for the City for such purposes. The Whitman County Treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the Whitman County Treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in Section 9.12.060 of this chapter and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the Whitman County Auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the Whitman County Treasurer. (Ord. 589, §7; 9/2/1986). 9.12.080 – Date Payable. The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent (1.0%) per month from the time of sale until the date of payment. (Ord. 589, §8; 9/2/1986). 9.12.090 – Excessive and Improper Payments. If, upon written application by a taxpayer to the Whitman 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 Whitman County Treasurer to the taxpayer; provided, that no refund shall be made unless the State of Washington 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. 589, §9; 9/2/1986). 9.12.100 – Severability. If any provision of this chapter or its application to any person or circumstances is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 589, §10; 9/2/1986). CHAPTER 9.16 UTILITY TAX Sections: 9.16.010 – Scope and Intent 9.16.020 – Occupation License Required 9.16.030 – Definitions 9.16.040 – Amount 9.16.050 – Payment 9.16.060 – Deductions 9.16.070 – Record Keeping 9.16.080 – Overpayment Credit or Refund 9.16.090 – Delinquency Penalty and Collection 9.16.100 – Changes to City Boundaries by Annexation 9.16.110 – Rules and Regulations 9.16.010 – Scope and Intent. The provisions of this chapter shall be deemed to be an exercise of the power of the City to license for revenue. (Ord. 668, §2, 1997). 9.16.020 – Occupation License Required. After January 1, 1998, no person, firm or corporation shall engage in or carry on any business, occupation, act or privilege for which a tax is imposed by §9.16.040 (excepting municipal water or sewer services provided by the City of Tekoa) without first having obtained, and being the holder of, a license to do so. Such license shall be known as an occupational license. Each such person, firm or corporation shall promptly apply to the City Clerk Treasurer for such license upon such forms as the Clerk Treasurer shall prescribe, giving such information as the Clerk Treasurer shall deem reasonably necessary to enable the Clerk Treasurer’s office to administer and enforce this chapter. Upon acceptance of such application by the Clerk Treasurer, the Clerk Treasurer shall issue an occupation license to the applicant. The occupation license shall be personal and nontransferable and shall comply with this chapter. (Ord. 702, §1, 2000; Ord. 692, §1, 1999; Ord. 668, §3, 1997). 9.16.030 – 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: (a) Gross Income means the value proceeding or accruing from the sale of tangible property or services, and receipts (including all sums earned or charged, whether received or not) by reason of the investment of capital in the business engaged in, including rentals, royalties fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale or real property or any interest therein and proceeds from the sale of notes, bonds, mortgages, or other evidences of indebtedness, or stock or the like) and without any deduction on account 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. (b) Person or Persons mean all persons, firms, partnerships, corporations and other associations of natural persons, whether acting by themselves or by servants, agents or employees. (c) Taxpayer means any person liable for the license fee and occupation tax imposed by this chapter. (d) 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 City Clerk Treasurer to use the same as the tax period. (Ord. 668,§4, 1997).
(a) Upon every person, firm or corporation engaged in or carrying on a business of sale, delivery or distribution of electricity and electrical energy, a tax equal to six percent of the total gross income derived from the sales of such electricity to ultimate users in the City, provided that there shall not be any such tax levied upon installation charges for electrical units. (b) Upon every person, firm or corporation engaged in our carrying on a telephone business, a tax equal to six percent of the total gross operating income, including income from intra-state tolls derived from the operation of such businesses within the City. The statutory definitions of “telephone business” and “competitive telephone service,” as set forth in R.C.W. 82.04.065 and as hereafter amended, are adopted for purposes of this chapter. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service. “Telephone business” does include the providing of cellular telephone service. (c) Upon every person, firm or corporation engaged in or carrying on a business of delivery or distribution of cable television picture or signals, a tax equal to six percent of the total gross operating income derived from the operation of such businesses within the City. (d) Effective January 1, 2011, upon every person, firm, corporation, or municipal corporation engaged in or carrying on a business of providing sewerage disposal or garbage disposal services, a tax equal to six percent (6%) of the total gross receipts received from the operation of such business within the City. (Ord. 790, §1; 12/20/2010; Ord. 737, §1; 12/1/2003; Ord. 702, §2, 2000; Ord. 692, §2, 1999; Ord. 668, §, 1997). (e) Effective January 1, 2011, upon every person, firm, corporation, or municipal corporation engaged in or carrying on a business of providing water services, a tax equal to five and three-tenths percent (5.3%) of the total gross receipts received from the operation of such business within the City. (Ord. 790, §2; 12/20/2010).
(a) The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows: (1) First quarter, January, February, March; (2) Second quarter, April, May, June; (3) Third quarter, October, November, December (b) The first quarterly installment shall be due April 30, 1998, and shall include all taxes coming due hereunder from January 1, 1998, through March 31, 1997. On or before the due date, the taxpayer shall file with the City Clerk-Treasurer a written return, upon such form and setting forth such information as the Clerk-Treasurer shall reasonably require, together with the payment of the amount of the tax. (Ord. 668, §6, 1997). Directory: images images -> Pelan pentaksiran kursus images -> Military callsign list as of dec 2010 images -> For Date: 02/01/2013 Friday Call Number Time Call Reason Action 13-768 0008 motor vehicle stop warning Issued images -> New embedded S images -> Creating Buy-In – Building Relationships images -> Deadline: Saturday, March 12th, 2016 images -> News items from Raising Our Voices images -> Last year four of the best Afrikaans Christian singers joined forces to tour Down Under with the production ‘Manne wat Glo’ images -> World-renowned vocal ensemble sweet honey in the rock images -> Peoples Voice Café History Download 1.46 Mb. Share with your friends:
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