Revenue & Finance

Title 3
REVENUE AND FINANCE

Chapters:

3.04 GENERAL FUND
3.08 OTHER FUNDS
3.12 LIBRARY TRUST FUND
3.16 SANDY SENIOR CENTER TRUST FUND
3.18 ASSESSMENTS AND INTEREST FOR DELINQUENT MUNICIPAL BUILLINDS
3.20 CIVIL FORFEITURE
3.24 PROCESSING CHECKS RETURNED FOR INSUFFICIENT FUNDS OR DRAWN ON CLOSED ACCOUNTS
3.28 HOTEL/MOTEL TAX

Chapter 3.04
GENERAL FUND

Sections:

3.04.010 Created.
3.04.020 Expenditures.

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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

Sections:

3.08.010 Additional funds.
3.08.020 Method of making expenditures.

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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
LIBRARY TRUST FUND

Sections:

3.12.010 Established.
3.12.020 Donations.
3.12.030 Use of fund.
3.12.040 Segregation and investment of funds.

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3.12.010 Established.
There is established as a separate fund of the city for the benefit of the Sandy Public Library a fund designated as the "Library Trust Fund."
(Ord. 29-75 § 1, 1975.)

3.12.020 Donations.
The city may accept gifts, devises or bequests of money or property to the library trust fund. Gifts, devises or bequests to the city for the library or for library purposes shall be deemed given to the library trust fund unless a contrary intent on the part of the donor is evidenced. Donations may be accepted on such conditions as may be approved by the city council.
(Ord. 29-75 § 2, 1975.)

3.12.030 Use of fund.
The library trust fund and the income therefrom shall be used exclusively for the benefit of the Sandy Public Library for books, library materials, other property used by the library, or capital improvements, but not including salaries of library personnel. Subject to any other requirements of law, all expenditures and disbursements from the library trust fund shall be approved by the city council upon the recommendation of the library board.
(Ord. 29-75 § 3, 1975.)

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.
(Ord. 29-75 § 4, 1975.)

Chapter 3.16
SANDY SENIOR CENTER TRUST FUND

Sections:

3.16.010 Established.
3.16.020 Donations.
3.16.030 Use of fund.
3.16.040 Segregation and investment of funds.

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3.16.010 Established.
There is hereby established as a separate fund of the city for the benefit of the Sandy Senior Center, a fund designated as the "Sandy Senior Center Trust Fund."
(Ord. 13-77 § 1, 1977.)

3.16.020 Donations.
The city may accept gifts, devises or bequests of money or property to the Sandy Senior Center Trust Fund. Gifts, devises or bequests to the city for the senior center or for senior center purposes shall be deemed given to the Sandy Senior Center Trust Fund unless a contrary intent on the part of the donor is evidenced. Donations may be accepted on such conditions as may be approved by the city council.
(Ord. 13-77 § 2, 1977.)

3.16.030 Use of fund.
The Sandy Senior Center Trust Fund and the income therefrom shall be used exclusively for the benefit of the Sandy Senior Center, for materials and supplies, equipment or capital improvements, but not including salaries of senior center personnel. Subject to any other requirements of law, all expenditures and disbursements from the Sandy Senior Center Trust Fund shall be approved by the city council upon the recommendation of the Sandy Senior Center Advisory Committee.
(Ord. 13-77 § 3, 1977.)

3.16.040 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.
(Ord. 13-77 § 4, 1977.)

Chapter 3.18
ASSESSMENTS AND INTEREST FOR DELINQUENT MUNICIPAL BILLINGS

Sections:

3.18.010 Established.

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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 3.20
CIVIL FORFEITURE

Sections:

3.20.010 Policy.
3.20.020 Purpose.
3.20.030 Definitions.
3.20.040 Forfeiture.
3.20.050 Seizure.
3.20.060 Institution of legal proceedings for forfeiture.
3.20.070 Disposition of property.
3.20.080 Nonconsensual use of property for illegal activity—Affirmative defense.

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3.20.010 Policy.
The city council of the city finds that:

A. Property that is seized from arrested persons which constitutes the proceeds or instrumentalities of a crime must generally be returned to the criminal upon disposition of the charge.

B. These instrumentalities and proceeds are often used to again commit the same or another crime and the return of the property thus serves to encourage and perpetuate the commission of crime in the city.
(Ord. 1-87 § 1 (part), 1987.)

3.20.020 Purpose.
The city council of the city therefore declares that to protect the safety and welfare of city residents, it is in the best interest of the city to:

A. Cripple illegal drug trafficking and narcotics activities within this city by depriving narcotics dealers, and those persons dealing with them, of the instrumentalities and proceeds of their trade; and

B. Seize gambling equipment, records and the proceeds of illegal gambling activity; and

C. Otherwise deter illegal activity and remove the operating instrumentalities, profits and proceeds of certain crimes from criminals; and

D. Use the forfeited property to further fund general city purposes, including law enforcement and criminal prosecution functions.
(Ord. 1-87 § 1 (part), 1987.)

3.20.030 Definitions.
As used in this chapter, unless the context requires otherwise:

A. "Controlled substances" are those terms defined at ORS 475.005(6) (1983 ed.) except that this shall not include less than one avoirdupois ounce of marijuana.

B. "Deliver or delivery" is that term defined at ORS 475.005(8) (1983 ed.).

C. "Facilitate" means that the property must have some substantial connection to, or be instrumental in, the commission of the underlying illegal activity which this chapter seeks to prevent.

D. "Gambling" is that term defined at ORS 167.117(4) (1983 ed.).

E. "Illegal activity" means:

1. Gambling or promotion of gambling; or

2. The manufacture or delivery of controlled substances; or

3. The possession of controlled substances with the intent to distribute.

F. "Manufacture" is that term defined at ORS 475.005(14)(1983 ed.).

G. "Marijuana" is that term defined at ORS 475.005(15) (1983 ed.).

H. "Possession of controlled substances with the intent to distribute" is that term defined at 21 USC 841(a)(l) (1976 ed., published 1981).

I. "Production" is that term defined at ORS 475.005(19) (1983 ed.).

J. "Promotion of gambling" is that term defined at ORS 167.117(10) (1983 ed.).

K. "Conspiracy" is that term defined at ORS 161.450(1983 ed.).
(Ord. 1-87 § 1 (part), 1987.)

3.20.040 Forfeiture.
A. Any person who engages in or conspires to engage in illegal activity within the city shall forfeit to the city the following property, and no property right shall exist in them:

1. All controlled substances which are intended for or have been manufactured or delivered as defined in Section 3.20.030 of this section;

2. All raw materials, products, containers, equipment, books, records, research materials (including formulas, microfilms, tapes and data) of any kind which are used, or are intended for use to manufacture, compound, store, process or deliver any controlled substances;

3. All conveyances, including aircraft, vehicles or vessels which are used to manufacture or deliver or in any manner to facilitate the manufacture or delivery of any controlled substance or any such conveyance which is used to transport or conceal any controlled substance;

4. All moneys, negotiable instruments, securities or other things of value furnished or exchanged or intended to be furnished or exchanged by or to any person to facilitate any illegal activities and all proceeds or profit traceable to such furnishment, exchange or illegal activity;

5. All proceeds, profits and things of value including residential property traceable to any illegal activity;

6. All equipment, materials or records of any sort that are used, or intended for use to facilitate any illegal gambling activity; and

7.a. All real property which is:

i.Used to manufacture or deliver or distribute any controlled substance, or

ii.Used to facilitate the promotion of gambling as defined in ORS 167.127 (1983 ed.);

7.b. This section shall not apply to residential real property which is used to facilitate the manufacture of less than one pound of marijuana when dried;

8. This chapter shall not apply to those unlawful acts defined in ORS 166.720(l)(2) (1983 ed.).
(Ord. 1-87 § 1 (part), 1987.)

3.20.050 Seizure.
Any property subject to forfeiture to the city under this chapter may be seized by any peace officer on behalf of the city without issuance of court process when:

A. The seizure is incident to an arrest or search under a search warrant or an inspection under an administrative search; or

B. The property subject to seizure has been the subject of a prior judgment in favor of the city in a forfeiture proceeding under this chapter; or

C. A peace officer lawfully seizes the property under ORS 133.525 to 133.703 (1983 ed.) and has probable cause to believe that the property has been used or is intended for use in or to facilitate illegal activity as defined by this chapter.
(Ord. 1-87 § 1 (part), 1987.)

3.20.060 Institution of legal proceedings for forfeiture.
A. In the event of a seizure under this chapter, and upon recommendation of the chief of police, the city attorney, acting in the name of the city, may institute a forfeiture proceeding in circuit court to obtain a judgment of forfeiture against the seized property.

B. The proceedings shall be instituted within one hundred eighty days of the seizure for purposes of this chapter, and in accordance with the Oregon Rules of Civil Procedure and the Oregon Rules of Evidence relating to civil actions. The defendant or the owner of the property may demand a trial by jury in any civil action brought pursuant to this section.

C. The city attorney shall cause notice of any forfeiture proceeding to be served by certified mail to all parties with a recorded security interest in the property to be forfeited.

D. The city attorney shall be entitled to deduct from the proceeds any attorney fees, costs and expenses incurred in the litigation.
(Ord. 1-87 § 1 (part), 1987.)

3.20.070 Disposition of property.
A. Prior to obtaining any forfeiture judgment, any money, securities and negotiable instruments that are not retained by the sheriff for evidentiary purposes shall be held by the city recorder pending the outcome of the forfeiture proceedings.

B. Seized property other than money, securities and negotiable instruments shall be kept in the custody of the city recorder for safekeeping until a forfeiture judgment is obtained.

C. When a judgment of forfeiture is obtained under this chapter, the property shall be disposed of as follows:

1. At the discretion of the chief of police, property other than cash, securities or negotiable instruments may be retained for official use by the chief of police for criminal justice purposes and the chief of police for law enforcement purposes.

2. Cash and proceeds from securities and negotiable instruments shall be forfeited to the city and placed in the general fund to be used for general city purposes.

3. When the chief of police determines that the property other than cash or proceeds from securities or negotiable instruments, will no longer be used for criminal justice or law enforcement purposes, it shall be sold at a public auction, or at the discretion of the city council, sold on consignment or at a private sale on such terms as the council shall declare, and the net proceeds of the sale shall be placed in the general fund to be used for general city purposes.

4. The city recorder shall give notice of the aforementioned public sale by posting written notice of the sale in three public places within the city, at least ten days before the sale. The notice shall describe the property and shall state the time and place of public sale at which the property may be purchased by the highest bidder, for cash.

5. The city recorder may deduct reasonable costs incurred in conducting the sale. The city recorder may also cancel the sale if the bids are deemed inadequate by the city recorder.

6. Members of city government, including officials and employees, shall not be allowed to bid at any of these sales.
(Ord. 1-87 § 1 (part), 1987.)

3.20.080 Nonconsensual use of property for illegal activity—Affirmative defense.
No property shall be forfeited under this chapter to the extent of the interest of an owner or holder of a recorded security interest who did not consent to or was not aware of the use of the property in the illegal activity.
(Ord. 1-87 § 1 (part), 1987.)

Chapter 3.24
PROCESSING CHECKS RETURNED FOR INSUFFICIENT FUNDS
OR DRAWN ON CLOSED ACCOUNTS¹

Sections:

3.24.010 Purpose.
3.24.020 Procedure.

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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

Sections:

3.28.010 Definitions.
3.28.020 Tax imposed.
3.28.030 Rules for collection.
3.28.040 Operator's duties.
3.28.050 Exemptions.
3.28.060 Payment of tax.
3.28.070 Records.
3.28.080 Disposition of tax.
3.28.090 Penalties.

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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.)

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. back

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