2012 Comprehensive Annual Financial Report - the City of Tukwila
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2012 Comprehensive Annual Financial Report - the City of Tukwila

2012 Comprehensive Annual Financial Report - the City of Tukwila 2012 Comprehensive Annual Financial Report - the City of Tukwila

tukwilawa.gov
from tukwilawa.gov More from this publisher
12.07.2015 Views

CITY OF TUKWILA: 2012 CAFRFUND FINANCIAL STATEMENTS AND SCHEDULES114

CITY OF TUKWILA: 2012 CAFRFUND FINANCIAL STATEMENTS AND SCHEDULESNON-MAJOR GOVERNMENTAL FUNDSSpecial Revenue FundsSpecial Revenue Funds are established to account for proceeds of specific taxes orother specific revenue sources that are legally restricted to expenditures forparticular purposes. This revenue is segregated into individual Special RevenueFunds to classify expenditures for specified purposes.Hotel/Motel Tax FundEstablished to account for the proceeds of a special excise tax on the sale of orcharge made for the furnishing of lodging that is subject to tax under Chapter 82.08RCW. The tax applies to lodging by hotel, rooming house, tourist court, motel ortrailer camp. Proceeds from this tax may only be used to promote tourism.Street FundEstablished in accordance with RCW 35A.37.010 to account for maintenance andimprovement of the City’s street and traffic control systems. Major sources ofsupport are general tax revenues and the State-levied tax on motor vehicle fuelsdistributed to Tukwila, to be used for City street purposes.Drug Seizure FundEstablished to account for the yearly accumulation of drug seizure revenues andrelated expenditures.115

CITY OF TUKWILA: <strong>2012</strong> CAFRFUND FINANCIAL STATEMENTS AND SCHEDULES114

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