Chapter 3.11 SPECIAL REVENUE FUNDS

There is created and established a “capital improvements fund” into which shall be paid all moneys received by the city as excise tax on the sale of real property, and into which may be paid such moneys from general and unrestricted revenues of the city as the city council may deem appropriate. This fund is created to provide for financing capital projects specified in a capital facilities plan element of the city of Toppenish comprehensive plan and housing relocation assistance. Any moneys in the capital improvement fund at the end of the fiscal year which are derived from real estate excise taxes shall not lapse and are not subject to reappropriation by the council to another fund in the adoption of a subsequent budget. Any moneys in the capital improvement fund at the end of the fiscal year derived from general and unrestricted revenues of the city shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See Chapter 82.46 RCW, RCW 59.18.440, 59.18.450, and 35A.33.150. (Ord. 2005-2 § 1, 2005).

3.11.050 Tourism fund.

There is created and established a “tourism fund” into which shall be paid all moneys received by the city as distributions from special excise taxes imposed upon 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. This fund is created to provide funds for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, operation of tourism-related facilities, general obligation bonds issued for such purposes, revenue bonds issued for such purposes, or for such other uses as authorized by Chapter 67.28 RCW, as now or hereafter amended. Any moneys in the lodging tax fund at the end of the fiscal year shall not lapse and are not subject to reappropriation by the council to another fund in the adoption of a subsequent budget. See RCW 35A.33.150 and Chapter 67.28 RCW. (Ord. 2005-2 § 1, 2005).

3.11.060 Street fund.

There is created and established a special city street fund called the “street fund” into which shall be paid all moneys received by the city as distributions from the state motor vehicle fund pursuant to Chapter 47.24 RCW, as presently enacted or subsequently amended, moneys received by the city as diverted road taxes, moneys received by the city as road district taxes collected in annexed territory. This fund is created to provide for salaries and wages, material, supplies, equipment, purchase or condemnation of right-of-way, engineering or any other proper highway or street purpose in connection with the construction, alteration, repair, improvement or maintenance of any city street or bridge, or viaduct or underpassage along, upon or across such streets. Unless otherwise prohibited by law, this fund may also be used for building, improving, and maintaining bicycle paths, lanes, roadways and routes, and for improvements to make existing streets and roads more suitable and safe for bicycle traffic: provided, that any such paths, lanes, roadways, routes, or streets for which any such street or road funds are expended shall be suitable for bicycle transportation purposes and not solely for recreation purposes. Expenditures may be made either independently or in conjunction with any federal, state or county funds, as authorized by the Toppenish city council. Any moneys in the street fund at the end of the fiscal year which are derived from moneys received by the city as distributions from the state motor vehicle fund pursuant to Chapter 47.24 RCW as presently enacted or subsequently amended, moneys received by the city as diverted road taxes pursuant, or moneys received by the city as road district taxes collected in annexed territory, shall not lapse and are not subject to reappropriation by the council to another fund in the adoption of a subsequent budget which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35.02.140, 35.75.060, 35A.14.801, 35A.33.150, 35A.37.010(9), 35A.47.020, 47.24.040, and Chapter 47.30 RCW. (Ord. 2005-2 § 1, 2005).

3.11.070 Bicycle, trails, and path fund.

There is created and established a “bicycle road fund” into which shall be paid all moneys received by the city as license fees for bicycles and other similar vehicles, and into which may be paid such moneys from general and unrestricted revenues of the city as the city council may deem appropriate. This fund is created to provide for the purpose of building and maintaining bicycle paths and roadways authorized to be constructed and maintained by this chapter or for special policemen, bicycle tags, stationery and other expenses growing out of the regulating and licensing of the riding of bicycles and other vehicles and the construction, maintenance and regulation of the use of bicycle paths and roadways. Any moneys in the bicycle road fund at the end of the fiscal year shall not lapse and are not subject to reappropriation by the council to another fund in the adoption of a subsequent budget which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See Chapter 35.75 RCW and RCW 35A.33.150. (Ord. 2005-2 § 1, 2005).

3.11.075 Recreational path fund.

There is created and established special revenue fund 107, a “recreational path fund,” into which shall be paid all moneys received by the city as grants and private donations for recreational paths, such as walking, jogging, or bicycle paths or roadways, and into which may be paid such moneys from general and unrestricted revenues of the city as the city council may deem appropriate. This fund is created to provide for the purpose of building and maintaining walking, jogging, or bicycle paths and roadways authorized to be constructed and maintained in any of the city parks or public rights-of-way. The moneys in the recreational path fund shall not be transferred to any other fund and shall be paid out for the sole purpose of building and maintaining paths for walkers, joggers and bicyclers. Any moneys in the fund at the end of the fiscal year shall not lapse but shall be carried forward from year to year until fully expended or the purpose has been accomplished or abandoned, without necessity of reappropriation. (Ord. 2011-8, 2011).

3.11.080 Criminal justice fund.

There is created and established a “criminal justice fund” into which shall be paid all moneys arising out of additional sales and use tax imposed for criminal justice purposes, moneys received by the city as distributions from the state municipal criminal justice assistance account, and into which may be paid such other moneys to be used for criminal justice purposes. This fund is created to provide funds for criminal justice purposes and shall not be used to replace or supplant existing funding. “Criminal justice purposes” are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates. Any moneys in the criminal justice fund at the end of the fiscal year shall not lapse and are not subject to reappropriation by the council to another fund in the adoption of a subsequent budget which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35A.33.150, 70.123.020, 82.14.330, and 82.14.340. (Ord. 2005-2 § 1, 2005).

3.11.090 Cemetery fund.

There is created and established a “cemetery fund,” into which shall be paid funds utilized for the operation and maintenance of Elmwood Cemetery. Any moneys in the cemetery fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any rules, regulations, and other laws governing the use of such funds and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. (Ord. 2005-2 § 1, 2005).

3.11.100 UDAG fund.

There is created and established a “UDAG fund” into which shall be paid funds utilized for purposes of the urban development action grant program. Any moneys in the UDAG fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any applicable rules, regulations, and other laws governing the use of such funds and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35.21.735 and 35A.33.150. (Ord. 2005-2 § 1, 2005).

3.11.110 City investigative fund.

There is created and established a “city investigative fund.” This fund is created for such purposes designated by the applicable rules, regulations, and other laws governing the use of such funds. Any moneys in the city investigative fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any applicable rules, regulations, and other laws governing the use of such funds and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35A.33.150. (Ord. 2005-2 § 1, 2005).

3.11.120 Railroad fund.

There is created and established a “railroad fund,” into which shall be paid funds utilized for the operation and maintenance of railroad facilities owned or leased by the City. Any money in the railroad fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any rules, regulations, and other laws governing the use of such funds, and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. (Ord. 2005-2 § 1, 2005).

3.11.130 Emergency medical services fund.

There is created and established an “emergency medical services fund,” into which shall be paid funds utilized to pay for emergency medical services. Any money in the emergency medical services fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any rules, regulations, and other laws governing the use of such funds, and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. (Ord. 2005-2 § 1, 2005).

3.11.131 Welcome center fund.

There is hereby created and established a “welcome center fund,” fund no. 003, for the purpose of budgeting and accounting for revenue generated from the lease agreement(s) for operation and maintenance of the welcome center. (Ord. 2011-7, 2011; Ord. 2008-20, 2008).

3.11.132 Recreation fund.

There is hereby created and established a “recreation fund,” fund no. 071, for the purpose of budgeting and accounting for revenue and expenditures for operation and maintenance of the recreation program. (Ord. 2015-09, 2015).

3.11.133 Public works building fund.

There is hereby created and established a “public works building fund,” fund no. 006, for the purpose of budgeting and accounting for rental revenue and expenditures for the construction, operations, and maintenance of the building. (Ord. 2018-15, 2018).

3.11.134 Library fund.

There is hereby created and established a “library fund,” fund no. 007, for the purpose of budgeting and accounting for rental revenue and expenditures for the operations and maintenance of the building. (Ord. 2019-18, 2019).

3.11.140 Transportation benefit district fund.

The transportation benefit district fund (103) is hereby established. The purpose of the fund is to account for revenues received from the collection of authorized vehicle licensing fees pursuant to RCW 36.73.065 and 82.80.140 and the expenditure of such funds for transportation improvements that preserve, maintain, operate and/or improve the existing transportation infrastructure of the city, consistent with the requirements of Chapter 36.73 RCW. The funds may be utilized for any lawful purpose under the chapter but all funds raised through the transportation benefit district shall be expended only for such preservation, maintenance, operation and/or improvement in accordance with provisions of Chapter 36.73 RCW as the same exists or is hereafter amended. The revenues may be accumulated in the fund and held until the Toppenish city council determines and authorizes the expenditures of such funds in accordance with the purpose stated herein and applicable laws. Appropriations and expenditures of the fund shall be included in the annual city budget. Any funds held or remaining at the end of the fiscal year shall continue to be held in the fund and shall not lapse, or otherwise be made available for any other purpose or purposes. Notwithstanding anything to the contrary herein, all monies accumulated in the fund shall be expended in accordance with Chapter 36.73 RCW, as it now exists or as it may hereafter be amended. (Ord. 2016-07 § 1, 2016).