Chapter 3.15
SPECIAL REVENUE FUNDS

Sections:

3.15.010    Reserved.

3.15.020    Reserved.

3.15.030    Reserved.

3.15.040    Capital improvements fund.

3.15.050    Street construction fund.

3.15.060    Lodging tax fund.

3.15.065    Tourism promotion fund.

3.15.070    Street fund.

3.15.080    Bicycle road fund.

3.15.090    Criminal justice fund.

3.15.100    Community development fund.

3.15.110    Condemnation assessment fund.

3.15.120    Park fund – Created – Source of moneys.

3.15.130    Library fund – Created – Source of moneys.

3.15.140    Housing development fund.

3.15.150    UDAG fund.

3.15.160    City/county investigative fund.

3.15.170    Moderate risk solid waste management fund.

3.15.180    Opioid settlement fund.

3.15.010 Reserved.

3.15.020 Reserved.

3.15.030 Reserved.

3.15.040 Capital improvements fund.

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 Walla Walla 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 Title 82.46 RCW, RCW 59.18.440, RCW 59.18.450, and RCW 35A.33.150. (Ord. 99-6 § 20(part), 1999).

3.15.050 Street construction fund.

There is created and established an arterial street fund called the “street construction fund” into which shall be paid all moneys received by the city as distributions of motor vehicle fuel taxes. This fund is created to provide funds for the construction, improvement, chip sealing, seal-coating, and repair of arterial highways and city 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. Any moneys in the street construction fund at the end of the fiscal year which are derived from moneys received by the city as distributions of motor vehicle fuel taxes 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 82.36.020, RCW 46.68.100, RCW 46.04.030, RCW 46.04.120, RCW 35.75.060, and RCW 35A.33.150. (Ord. 99-6 § 20(part), 1999).

3.15.060 Lodging tax fund.

There is created and established a “lodging tax 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 RCW Ch. 67.28. (Ord. 99-6 § 19, 1999; Ord. 98-1 § 5, 1998).

3.15.065 Tourism promotion fund.

There is created and established a “tourism promotion fund” into which shall be paid all moneys received by the city as distributions from tourism promotion charges imposed pursuant to Chapter 3.79. This fund is created to provide funds for the purpose of paying for purposes authorized by Section 3.79.050. Any moneys in the tourism promotion 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. (Ord. 2010-32 § 7, 2010).

3.15.070 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 Ch. 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 Walla Walla 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, RCW 35.75.060, RCW 35A.14.801, RCW 35A.33.150, RCW 35A.37.010(9), RCW 35A.47.020 RCW 47.24.040, and Ch. 47.30 RCW. (Ord. 99-6 § 20(part), 1999).

3.15.080 Bicycle road 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 Ch. 35.75 RCW and RCW 35A.33.150. (Ord. 99-6 § 20(part), 1999).

3.15.090 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, RCW 70.123.020, RCW 82.14.330, and RCW 82.14.340. (Ord. 99-6 § 20(part), 1999).

3.15.100 Community development fund.

There is created and established a “community development fund” into which shall be paid moneys to be used for the purpose of community development. Any moneys in the community development 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 and Ch. 43.168 RCW. (Ord. 99-6 § 20(part), 1999).

3.15.110 Condemnation assessment fund.

There is created and established a “condemnation assessment fund” into which shall be paid assessments made pursuant to 8.12 RCW, as presently enacted or subsequently amended. This fund is created to provide funds for the purpose of the redemption of warrants or bonds drawn or issued against the fund. Any moneys in the condemnation assessment 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, and RCW 35A.37.010(3). (Ord. 99-6 § 20(part), 1999).

3.15.120 Park fund – Created – Source of moneys.

There is created a fund to be known as the “park fund” into which shall be placed all taxes, general and special, and other revenues levied, collected or received for the purpose of maintaining and improving any public park or parks of the city. (Ord. 99-6 § 17, 1999; prior code § 1.64.400).

3.15.130 Library fund – Created – Source of moneys.

There is created a fund to be known as the “library fund” into which shall be placed all general and special taxes levied, collected or received for the maintenance of any public library in the city. (Ord. 99-6 § 18, 1999; prior code § 1.64.410).

3.15.140 Housing development fund.

There is created and established a “housing development fund” into which shall be paid funds to be used for the purpose of low income housing development. Any moneys in the housing development 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 said 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 35.21.685 and 35A.33.150. (Ord. 99-6 § 20(part), 1999).

3.15.150 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. 99-6 § 20(part), 1999).

3.15.160 City/county investigative fund.

There is created and established a “city/county 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/county 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. 99-6 § 20(part), 1999).

3.15.170 Moderate risk solid waste management fund.

There is created and established a “moderate risk solid waste management fund.” This fund is created for the purposes of moderate risk solid waste management. Any moneys in the moderate risk solid waste management 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. 99-6 § 20(part), 1999).

3.15.180 Opioid settlement fund.

There is created a fund to be known as the “opioid settlement fund” into which shall be placed all the proceeds of the settlement payments received from the state of Washington. Any moneys in the opioid settlement 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 said 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. 2023-29 § 1, 2023).