City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

Title 07
Chapter 07.08
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(Select All) Title 07 Finance

(Select All) Chapter 07.08 Funds

Article I. General Fund

Section 07.08.005 Custodian
Section 07.08.009 The General Fund
Section 07.08.010 General Fund and Reserve Accounts – Establishment

Article II. Special Revenue Funds

Section 07.08.099 Special Revenue Funds
Section 07.08.100 City Street Fund
Section 07.08.102 Library Fund
Section 07.08.103 Park Fund
Section 07.08.104 Under-freeway Parking Fund
Section 07.08.105 Alcoholic Rehabilitation Fund
Section 07.08.106 Municipal Arts Project Fund
Section 07.08.107 Community Development Funds
Section 07.08.108 Pension Contributions Fund
Section 07.08.109 REPEALED (Cumulative Reserve Fund)
Section 07.08.110 Cumulative Reserve Fund, Park Department, Capital Purposes
Section 07.08.111 Employment and Training Funds
Section 07.08.113 Emergency Medical Services Fund
Section 07.08.115 REPEALED (Capital Improvement Program Fund)
Section 07.08.116 Hotel/Motel Lodging Tax Fund
Section 07.08.117 Criminal Justice Assistance Fund
Section 07.08.118 Riverpoint Property Acquisition Fund
Section 07.08.119 Cable TV Equipment Reserve Fund
Section 07.08.120 Housing Stabilization Program Fund
Section 07.08.121 Parking Facilities Fund
Section 07.08.122 Intermodal Facility Operations Fund
Section 07.08.123 Forfeitures and Contributions Fund
Section 07.08.124 Real Estate Excise Tax Fund
Section 07.08.125 Miscellaneous Grants Fund
Section 07.08.126 CBD Tree Maintenance Fund
Section 07.08.127 Real Estate Rental Fund
Section 07.08.128 Spokane Regional Emergency Communications Systems Fund
Section 07.08.129 Local Law Enforcement Block Grant Fund
Section 07.08.130 Parking System Fund
Section 07.08.131 Public Safety and Judicial Grants Fund
Section 07.08.132 Combined Communications Center Fund
Section 07.08.133 Communications Building Maintenance and Operations Fund
Section 07.08.134 Redevelopment Fund
Section 07.08.135 Urban Forestry Fund
Section 07.08.136 Human Services Grants Fund
Section 07.08.137 Miscellaneous Community Development Grants Fund
Section 07.08.138 Trial Court Improvement Fund
Section 07.08.139 Code Enforcement Fund
Section 07.08.140 Community Development Home Rehabilitation Funds
Section 07.08.141 Rental Rehabilitation Fund
Section 07.08.142 UDAG Fund
Section 07.08.143 HOME Program Grant Fund
Section 07.08.144 Workforce Investment Funds
Section 07.08.145 State Housing Program Fund
Section 07.08.146 Emergency Shelter Fund
Section 07.08.147 Defined Contribution Administration Fund
Section 07.08.148 Traffic Calming Measures Fund
Section 07.08.149 Domestic Violence Prevention Fund
Section 07.08.150 Financial Partnership Portfolio Fund
Section 07.08.151 Transparent Democracy Fund
Section 07.08.152 Historic Preservation Incentives Fund
Section 07.08.153 Public Safety Personnel and Crime Reduction Fund
Section 07.08.154 Emergency Rental Assistance Fund
Section 07.08.155 Housing Local Sales Tax Fund
Section 07.08.156 American Rescue Plan Fund
Section 07.08.157 Residential Rental Property Mitigation Fund
Section 07.08.158 Legal Services and Relocation Fund
Section 07.08.159 Cannabis Special Revenue Fund

Article III. Debt Service Funds

Section 07.08.199 Debt Service Funds
Section 07.08.200 Facilities Bond Redemption and Construction Funds
Section 07.08.201 City Hall Debt Service Fund
Section 07.08.202 Local Improvement Guaranty Fund
Section 07.08.203 HUD Section 108 Loan Guarantee Debt Fund
Section 07.08.204 Iron Bridge TIF Debt Service Fund

Article IV. Capital Projects Funds

Section 07.08.299 Capital Projects Funds
Section 07.08.300 Arterial Street Fund
Section 07.08.301 Fire Protection Improvement Fund
Section 07.08.306 Capital Projects Construction Fund
Section 07.08.307 Library Construction and Improvement Fund
Section 07.08.308 Intermodal Facility Fund
Section 07.08.309 Capital Improvements 1999 Fund

Article V. Enterprise Funds

Section 07.08.399 Enterprise Funds
Section 07.08.400 REPEALED (Water Fund)
Section 07.08.401 REPEALED (Sewer Fund)
Section 07.08.402 Water – Wastewater Fund
Section 07.08.403 Solid Waste Fund
Section 07.08.405 Building Services Fund
Section 07.08.407 Golf Fund
Section 07.08.409 Solid Waste Disposal Construction Fund
Section 07.08.410 Rate Stabilization Fund
Section 07.08.411 Golf Course Construction Fund
Section 07.08.412 Golf Course Debt Service Fund
Section 07.08.413 REPEALED (Multi-purpose Arena Funds)
Section 07.08.414 Water Revenue Bond Fund

Article VI. Internal Service Funds

Section 07.08.499 Internal Service Funds
Section 07.08.500 Fleet Services Fund
Section 07.08.501 Utility Billing Fund
Section 07.08.502 Risk Management Fund
Section 07.08.503 Worker’s Compensation Fund
Section 07.08.504 Unemployment Compensation Fund
Section 07.08.505 Employee Benefits Fund
Section 07.08.506 REPEALED (Records and Reprographics Fund)
Section 07.08.507 Management Information Services Fund
Section 07.08.508 REPEALED (Purchasing Stores Fund)
Section 07.08.509 Asset Management Fund

Article VII. Fiduciary Funds

Section 07.08.599 Fiduciary Funds
Section 07.08.601 Employees’ Retirement Fund
Section 07.08.602 Firemen’s Pension Fund
Section 07.08.603 Police Relief and Pension Fund
Section 07.08.605 Arboretum Fund
Section 07.08.606 REPEALED (Community Development Home Rehabilitation Funds)
Section 07.08.607 Spokane Regional Transportation Council Fund
Section 07.08.610 REPEALED (Community Housing Resources Board Grant Fund)
Section 07.08.611 REPEALED (Rental Rehab Fund)
Section 07.08.612 EMS Program Director Fund
Section 07.08.613 REPEALED (Section 312 Loan Fund)
Section 07.08.614 REPEALED (Emergency Shelter Fund)
Section 07.08.615 REPEALED (UDAG Funds)
Section 07.08.617 REPEALED (Housing Trust Grant Fund)
Section 07.08.618 REPEALED (HOME Program Grant Fund)
Section 07.08.619 Library Expendable Trust Fund
Section 07.08.700 REPEALED (Parking Garage Fund)
Section 07.08.800 Salary Fund
Section 07.08.801 Claims Fund
Section 07.08.802 Fiscal Agency Fund
Section 07.08.803 REPEALED (Community Development Jobs Bill Agency Fund)
Section 07.08.804 REPEALED (Employment and Training Funds)
Section 07.08.805 REPEALED (Workforce Investment Act Funds)
Section 07.08.806 Transportation Benefit District Fund
Section 07.08.900 Library Memorials Trust Fund