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Fourth Class Municipality (Town), Incorporated: 1909 Location: Friday Harbor is located midway along the eastern shore of San Juan Island, second largest in a chain of 172 islands in the northernmost stretch of Puget Sound, and situated between Canada's Vancouver Island and the Washington State mainland. Physical Description: The Town of Friday Harbor encompasses 1.23 square miles, or 787 acres. Over 50% of the town's area is developed. Land-use development reflects the town's eight zoning classifications, depicted on the town's official land use map: single family residential; multi-family residential; professional service; commercial; light industrial; light manufacturing; and public services. Other land-use categories noted are: quasi public facilities; public facilities; parks; vacant areas; and other. Government: Friday Harbor is the seat of San Juan County government and is the only incorporated town in the county. As a municipal corporation of the fourth class, Friday Harbor operates as a fourth class municipal corporation under the Revised Code of Washington, Section 35. Friday Harbor has a Mayor/Council non-partisan form of government. Voters elect the mayor and five council members to four-year terms. All represent the community at large rather than individual districts or areas of town. Revenue Sources: The Town of Friday Harbor derives revenue primarily from a 1% sales tax, from real estate and personal property taxes, and from portions of various taxes levied by the State of Washington, such as a gasoline tax, a liquor excise tax, and hotel/motel taxes. Sales tax and real estate and personal property tax monies are earmarked for the town's current fund which finances general government services. State-shared revenues are dedicated for a particular use or fund. User fees or rates support the operation of the Town's utilities.