MUNICIPAL CODE > 3 - Revenue and Finance

Title 3 - Revenue & Finance

Chapter 3.04 - General Fund

3.04.010 Created.
There is created a general fund for the general operation of the city. All revenues accruing to the city, other than those designated for special funds as provided for in Chapter 3.08, shall be paid into and credited to the general fund.
(Ord. 3-75 § 1, 1975.)

3.04.020 Expenditures.
Checks or warrants may be drawn on said fund for the general operation of the city in accordance with the annual budget or budgets. The accounts of the city shall be so kept that they shall show the departments and the respective amounts for which the check or warrant is issued and paid.
(Ord. 3-75 § 2, 1975.)

Chapter 3.08 - Other Funds

3.08.010 Additional funds.
The city council may create or eliminate other funds by resolution as required by the state or federal government, or when it is in the best interests of the city of Sandy.
(Ord. 3-83 § 1 (part), 1983.)

3.08.020 Method of making expenditures.
Checks or warrants may be drawn on other funds in accordance with the annual budget or budgets.
(Ord. 3-83 § 1 (part), 1983.)

Chapter 3.12 - Trust Funds

3.12.010 Establishment.
The city council may establish by resolution separate trust funds of the city for the benefit of designated city services and/or facilities. These funds may also be established to account for revenues and expenditures of nonprofit organizations for which the City of Sandy acts as the fiscal agent. (Ord. 2013-06, 2013.)

3.12.020 Donations.
The city may accept gifts, devises or bequests of money or property to the respective trust funds. Donations may be accepted on such conditions as may be approved by the city council.

3.12.030 Use of Funds.
A trust fund and the income therefrom shall be used exclusively for the benefit of the programs or facilities designated in the establishment of the fund. Subject to any other requirements of law, expenditures from a trust fund exceeding $20,000 shall be approved by the city council; expenditures under this limit may be authorized by the city manager or designee. Where the city acts as fiscal agent for another organization, the governing board of that organization will establish its own procedures for approval of fund expenditures.

3.12.040 Segregation and investment of funds.
Assets of the fund may be segregated into separate accounts, and such accounts may, for convenience or in order to comply with the conditions or requests of the donor, be designated by separate names. The assets of the various accounts may nevertheless be commingled as may be deemed expedient by the city for investment or accounting purposes.

3.12.060 Accounting practices.
Trust funds established under this chapter are classified as Trust & Agency Funds under generally accepted accounting principles, and are not subject to appropriation as part of the city’s budget.

Chapter 3.18 - Assessments and Interest for Delinquent Municipal Billings

3.18.010 Established.
Unless any other provision or section of this code provides to the contrary, any charge or fee owed to the city will incur to the city's benefit charges to be established by the city council by resolution.
(Ord. 18-93 § 6, 1993: Ord. 6-85 § 1, 1985.)

Chapter 3.24 - Processing Checks Returned for Insufficient Funds or Drawn on Closed Accounts

3.24.010 Purpose.
The city has incurred substantial employee inconvenience and city expense because of checks returned to the city for insufficient funds and drawn on closed accounts. The city is desirous of establishing a process of compensating the city for the expense so incurred.
(Ord. 4-87 § 1 (part), 1987.)

3.24.020 Procedure.
All checks hereinafter drawn to the account of the city and returned by a financial institution because of insufficient funds or because they were drawn on a closed account shall be assessed an administrative processing fees as set by the city council by resolution.
(Ord. 18-93 § 7, 1993: Ord. 4-87 § 1 (part), 1987.)

Chapter 3.28 - Hotel/ Motel Tax

3.28.010 Definitions.
Except where the context otherwise requires, the definitions in this section govern the construction of this chapter:

A. "Hotel" means any structure or any portion of any structure which is occupied or intended or designed for transient occupancy for thirty days or less for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home, condominium, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, space in mobile home or trailer parks or similar structure or portions thereof so occupied.

B. "Occupancy" means the use or possession of the right to the use of possession for lodging or sleeping purposes of any room or rooms in a hotel, space in a mobile home or trailer park or portion thereof.

C. "Operator" means the person who is proprietor of a hotel in any capacity. Where the operator performs his function through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or managing agent shall be considered to be compliance by both.

D. "Person" means any individual, firm, partnership, joint venture, association, social club fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, of any other group or combination acting as a unit.

E. "Tax" means either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which he is required to report his collection.,

F. "Transient" means any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the hotel shall not be included in determining the thirty day period of the transient is not charged rent for that day by the operator. Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupancy providing for a longer period of occupancy, or the tenancy actually extends more than thirty consecutive days. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient.

G. Motel. See definition for "hotel" above.

H. "Rent" means the consideration charged, whether or not received by the operator, for the occupancy of space in a motel, valued in money, goods, labor credits, property or other consideration valued in money, without any deduction.

I. "Cash accounting" means a system of accounting in which the operator does not enter the rent due from a transient on the records until rent is paid.

J. "Accrual accounting" means a system of accounting in which the operator enters the rent due from a transient on his records when the rent is earned, whether or not it is paid.
(Ord. 7-88 § 1 (part), 1988.)

3.28.020 Tax imposed.
For the privilege of occupancy in any hotel, each transient shall pay a tax in the amount of three percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguishable only by payment to the operator. The transient shall pay the tax to the operator at the time the rent is collected. The operator shall enter the tax on his records when rent is collected if the operator keeps his records on a cash accounting basis and when earned if the operator keeps his records on the accrual accounting basis. If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment. In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services or commodities.
(Ord. 1-96 § 1, 1996: Ord. 7-88 § 1 (part), 1988.)

3.28.030 Rules for collection.
A.
Every operator renting rooms or space for lodging or sleeping purposes, unless the occupancy is exempt, shall collect the tax from the occupant. The tax collected or accrued by the operator constitutes a debt owed by the operator to the city.

B. In cases of credit or deferred payment of rent, payment of tax by the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until the credits are paid or the deferred payments are made. Adjustments may be made for uncollectibles.

C. The manager may enforce the provisions of this chapter and may adopt rules and regulations necessary to aid in its enforcement.

D. For rent collected on portions of a dollar, fractions of a penny of tax shall not be remitted.
(Ord. 7-88 § 1 (part), 1988.)

3.28.040 Operator's duties.
The tax collected by the operator shall be separately stated on the operator's records and on the receipt given by the operator. An operator shall not advertise that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, when added, any part will be refunded unless specifically set forth herein.
(Ord. 7-88 § 1 (part), 1988.)

3.28.050 Exemptions.
The tax required by this chapter shall not be imposed upon:

A. An occupant who occupies any room for more than thirty successive days.

B. An occupant whose rent is of a value less than two dollars per day.
(Ord. 7-88 § 1 (part). 1988.)

3.28.060 Payment of tax.
All net taxes collected are due and payable to the city on a monthly basis on the fifteenth day of the month for the preceding month. Any delinquency in payment shall be subject to a penalty of ten percent of the amount together with interest on the amount due at two percent per month without proration for fractions of a month.
If the operator has complied with all of the terms of this chapter, and specifically those relating to prompt payment of taxes, the operator shall be permitted to deduct as a personal collection expense five percent of the amount of taxes collected.
(Ord. 7-88 § 1 (part), 1988.)

3.28.070 Records.
The operator shall keep complete records separately, itemizing the tax accrued or collected, collection expense deducted, payments made, and interest accruing, which records shall be available for inspection by the city at all reasonable times.
(Ord. 7-88 § 1 (part), 1988.)

3.28.080 Disposition of tax.
All transient room taxes collected by the city shall be used for the promotion of tourism and economic development.
(Ord. 7-88 § 1 (part), 1988.)

3.28.090 Penalties.
A.
Failure to remit taxes when due shall be grounds for revocation of the operator's city business license and shall subject the operator to the penalties of a Class "A" infraction.

B. Failure to comply with any provision of this chapter shall be a Class "A" infraction.
(Ord. 7-88 § 1 (part), 1988.)

Chapter 3.30 - Monies Owed City

3.30.010 - Definitions.
As used in this chapter the following terms shall mean as set out below unless the context requires otherwise:

A. "Activity or enterprise" means and includes all conduct or activity for gain or otherwise conducted by an applicant or any enterprise or undertaking for gain or otherwise.

B. "Applicant" means and includes any natural person or any entity (including corporation, unincorporated association, partnership, etc.) lawfully capable of engaging in or conducting activity in the city which activity requires a permit from the city.

C. "City" means the city of Sandy.

D. "City finance director" means and includes the director and any designate other than the city manager.

E. "City manager" means and includes the city manager or the city manager's designate.

F. "Permit" means and includes any and all permit(s), approval(s) or other form(s) of city authorization of whatever nature required by federal, state or local law as a condition for the lawful pursuit of an activity or enterprise in the city, including business licenses issued under the authority of Sandy Municipal Code (SMC) Chapter 5.08 and building permits issued pursuant to SMC Chapter 15.04, excepting land use permit(s) required or authorized under SMC Title 17.

3.30.015 - Authority to withhold or deny issuance.
A.
If an applicant for a city issued permit owes money to the city, the city may (through the offices of the city finance director) revoke, suspend or deny issuance of said permit until the monies owed are either paid in full or arrangements, satisfactory to the city finance director, are entered into for payment.

B. Any revocation, suspension or denial made by the city based on the terms of this chapter shall be set out in writing, describing the basis for the city's action and setting out the amount deemed by the city to be owed it.

3.30.020 - Appeal of denial--Hearing before city manager--Appeal of city manager's decision.
A. In the event an applicant wishes to challenge a decision by the city pursuant to Section 3.30.015, the applicant may, at their option, file an appeal thereof with the office of the city manager within fifteen (15) days of the city's action.

B. The appeal shall be in writing and include, at a minimum, the following:

1. Information identifying the applicant (i.e., name and address);

2. Telephone number;

3. The type of permit at issue and the action (revocation--suspension--denial) taken by the city;

4. A copy of the written determination described in Section 3.30.015; and

5. Reason(s) why the city's action is unlawful or otherwise inappropriate.

C. Within ten business days of the date the completed appeal is filed with the city manager's office, the city manager shall hold a hearing on the matter, unless the applicant agrees to an extension. At the hearing, the city manager will take testimonial and other evidence, if any, offered by applicant as well as include in the record any material offered by the city supporting the city's position that monies are owed and the amount thereof.

D. After reviewing the material and evidence offered and received, the city manager shall make a written decision and either uphold, modify or reverse the city's action. The decision of the city manager shall be final.

E. An appeal of the city manager's decision may be taken by way of writ of review (ORS 34.010 to ORS 34.100) and not otherwise.

Footnotes

1. Ordinances 1-87 and 4-87 each added a new Chapter 3.20. The numbering of Ordinance 4-87 has been editorially changed to add a new Chapter 3.24