HomeMy WebLinkAbout2018 Revenue Manual
This Revenue Manual includes:
• 2014 – 2016 actual results
• 2017 actual results through December
(unaudited)
• 2018 amended budget (through Council
Approved Budget Amendment #4 and
January Mayor Debit/Credit)
Prepared by the City of Auburn Finance Department
2018
REVENUE
MANUAL
City of Auburn Revenue Manual 1
September 2018
Dear Reader:
The purpose of this document is to provide the City Council and the general public a clear
understanding of the major sources of City revenues and the laws and regulations
governing each source.
As with any organization, prudent long-term financial planning and a clear understanding of
the available sources of revenue are critical to the sustainability of public services. This
document provides the reader a general understanding of each of the City’s major sources
of revenue, the respective local and State regulations that govern each source, and a
presentation of the historical (2014-2017) and forecasted (2018) performance of each
revenue source.
If after reviewing this document you have remaining questions, please contact the Finance
Department at (253) 804-5019.
Sincerely,
Shelley Coleman, Finance Director
City of Auburn Revenue Manual 2
Table of Contents
Introduction .......................................................................................................................... 4
Reader’s Guide .................................................................................................................... 5
Revenue Sources by Category ........................................................................................... 6
Taxes ................................................................................................................................... 7
Property Taxes ...................................................................................................................... 8
Sales and Use Tax .............................................................................................................. 11
Summary of Utility and Other Tax Rates ............................................................................. 14
Cable Utility Tax and Franchise Fee .................................................................................... 15
City Utility Taxes ................................................................................................................. 16
Electric Utility Taxes ........................................................................................................... 17
Natural Gas Tax.................................................................................................................. 18
Solid Waste Tax – External ................................................................................................ 19
Telephone Tax .................................................................................................................... 20
Admission Tax .................................................................................................................... 21
Gambling Tax ..................................................................................................................... 22
Hotel / Motel Excise Tax ..................................................................................................... 24
Leasehold Excise Tax ......................................................................................................... 25
Real Estate Excise Tax (REET) .......................................................................................... 26
Licenses, Permits and Other Fees/Charges ................................................................... 28
Business License Fee ......................................................................................................... 29
Mitigation / Impact Fees ....................................................................................................... 30
Park Fees ........................................................................................................................... 31
Permit Fees ........................................................................................................................ 32
Animal Licenses.................................................................................................................. 33
Planning and Development Fees ......................................................................................... 34
Intergovernmental ............................................................................................................ 35
Law Enforcement Services ................................................................................................. 36
Criminal Justice Distributions from WA State ..................................................................... 37
Federal / State / Local Grants ............................................................................................. 38
City of Auburn Revenue Manual 3
Liquor Excise Tax and Liquor Profit Distributions from WA State ....................................... 39
Marijuana Excise Tax .......................................................................................................... 40
Motor Vehicle Fuel Tax and Multimodal Transportation ...................................................... 41
Muckleshoot Casino – Reimbursement for Services Rendered .......................................... 42
Streamlined Sales Tax ........................................................................................................ 43
Fines, Penalties and Other Revenues ............................................................................. 44
Fines and Penalties ............................................................................................................ 45
Fire Insurance Premium Tax .............................................................................................. 46
Investment Income ............................................................................................................. 47
Rental Income .................................................................................................................... 48
Enterprise Funds .............................................................................................................. 49
Airport Revenues ................................................................................................................ 50
Cemetery Revenues – Operations and Endowment Care .................................................. 51
Water Utility Revenues ....................................................................................................... 52
Sewer Utility Revenues ........................................................................................................ 53
Storm Drainage Utility Revenues ........................................................................................ 54
Solid Waste Utility Revenues .............................................................................................. 55
Appendix ........................................................................................................................... 56
Historical Factors Affecting City Revenues .......................................................................... 57
City of Auburn Summary of Revenues by Category ............................................................ 60
City of Auburn Summary of Revenues per Capita ............................................................... 62
City of Auburn Compared to Other King County Cities………………………………..............64
Taxes per Capita Comparison…………………………………………………………………….65
Licenses and Permits per Capita Comparison…………………………………………………..66
Charges for Goods and Services per Capital Comparison…………………………………….67
Fines and Forfeits per Capita Comparison………………………………………………………68
Sub-Total Revenues per Capita Comparison…………………………………………………...69
Credits ............................................................................................................................... 71
City of Auburn Revenue Manual 4
Introduction
Washington State laws provide cities with the power to establish and levy taxes, fees and
charges for the purposes of financing government services. The City of Auburn collects
revenue from these sources and deposits them into one of 35 funds managed by the City.
Separate fund accounting is used to reflect legal restrictions imposed by these funds by
either State law or City code (for example, rate revenues collected for water utility
operations are deposited into the water utility fund and are, by law, limited for the purpose of
financing the operating and capital needs of the water utility).
The General Fund is the City’s largest fund and is used to account for the majority of City
resources. Approximately three-quarters of the City’s General Fund revenues are derived
from three sources: property taxes (approximately 31%); sales and use tax (approximately
33%); and utility taxes (approximately 18%). The remainder of the City’s resources are
derived from licenses and permits, planning and permitting fees and charges, park, arts and
recreation program fees, fines and penalties, intergovernmental payments for services, and
other miscellaneous sources such as investment interest and rental income.
Other major funds (and sources of City revenue) include water, sewer, storm drainage and
solid waste utility rate revenues, airport fees, charges, rents, real estate excise taxes, and
mitigation/impact fees assessed upon new commercial and residential construction.
Revenues collected from these sources are limited in purpose and can only be used to
benefit specific programs as described above.
City of Auburn Revenue Manual 5
Revenue Manual – A Reader’s Guide
The presentation and discussion of the City’s revenues herein are shown as follows:
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN
CITY CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 3,997,291$ 4,011,835$ 4,218,540$ 4,433,944$ 4,293,400$
$0
$1
$2
$3
$4
$5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillionsA
B
C
Revenue source and
description.
Historical
collections,
presented both in
tabular and graphic
formats.
Basis for
calculation or
assessment of City
revenue source;
including
legislative basis
(Auburn City Code
and State law).
City of Auburn Revenue Manual 6
Revenue Sources by Category – 2018 Adjusted Budget
TAXES
Page
Number
2018 Adjusted
Budget
Property 8 21,406,000$
Sales & Use 11 20,129,050
Cable Utility 15 2,250,500
City Utility 16 4,691,000
Electric Utility 17 4,293,400
Natural Gas Utility 18 1,561,000
Solid Waste - External Utility 19 -
Telephone Utility 20 1,689,800
Admissions 21 317,000
Gambling 22 303,180
Hotel/Motel Excise 24 113,300
Leasehold Excise 25 40,000
Real Estate Excise Tax (REET)26 2,400,000
Sub-Total 59,194,230$
LICENSES, PERMITS AND OTHER
FEES/CHARGES
Page
Number
2018 Adjusted
Budget
Business Licenses 29 278,200$
Mitigation/Impact Fees 30 1,512,000
Park Fees 31 2,377,680
Permit Fees 32 2,068,550
Animal Licenses 33 128,200
Planning and Development Fees 34 1,019,100
Sub-Total 7,383,730$
INTERGOVERNMENTAL REVENUES
Page
Number
2018 Adjusted
Budget
Law Enforcement Services 36 692,500$
Criminal Justice Sales Tax 37 311,500
Federal/State/Local Grants 38 6,722,957
Liquor Excise & Profits 39 1,023,000
Marijuana Excise Tax 40 65,000
Motor Vehicle Fuel Tax 41 1,879,700
Muckleshoot Casino 42 650,000
Streamlined Sales Tax 43 1,888,600
Sub-Total 13,233,257$
FINES, PENALTIES AND OTHER
REVENUES
Page
Number
2018 Adjusted
Budget
Fines and Penalties 45 947,200$
Fire Insurance Premiums 46 75,000
Investment Income 47 226,825
Rental Income 48 809,690
Sub-Total 2,058,715$
ENTERPRISE FUND REVENUES
Page
Number
2018 Adjusted
Budget
Airport 50 846,300$
Cemetery 51 970,000
Water Utility 52 15,253,431
Sewer Utility 53 26,332,023 1
Storm Drainage Utility 54 9,242,676
Solid Waste Utility 55 13,441,500
Sub-Total 66,085,930$
Grand Total 147,955,862$
14.5%
13.6%
2.9%
1.5%
3.2%
1.1%
1.0%
1.6%
0.2%
0.0%
1.1%
0.2%
0.1%
0.2%
1.6%
0.0%
1.4%
0.1%
0.7%
4.5%
0.4%
1.3%
0.2%
0.0%
0.7%
0.5%
1.3%
0.6%
0.5%
0.7%
0.6%
0.1%
0.2%
6.2%
10.3%
17.8%
9.1%
City of Auburn Revenue Manual 7
Taxes
City of Auburn Revenue Manual 8
REVENUE: PROPERTY TAX
DESCRIPTION:
Property tax is a tax placed on each piece of property within the City. This
revenue is used to support general governmental purposes. Rates are
expressed in “dollars per $1,000 of assessed value (AV)”.
HISTORICAL DATA:
General Fund and Fund 321 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total Property Tax 15,933,338$ 17,337,108$ 18,067,324$ 20,976,384$ 21,406,000$
Total Assessed Value (in 000's)7,422,169$ 8,366,653$ 8,967,119$ 9,721,877$ 10,559,151$
City Levy Rate per $1,000 of AV 2.17$ 2.08$ 2.05$ 2.20$ 2.61$
$0
$4
$8
$12
$16
$20
$24
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: All land, buildings and residential homes within City limits.
AUBURN CITY
CODE:
Each year the City adopts a Property Tax rate by ordinance. The
ordinance is not codified.
REVISED CODE
OF WA:
84.52.043: Establishes maximum levy rates for the various types of
taxing districts (state, counties, cities, etc.).
84.55.010: Establishes a limitation on the increase in regular property
taxes for taxing districts.
City of Auburn Revenue Manual 9
Source: King and Pierce County Department of Assessments
[a] The maximum City levy rate is $2.60484. Rates are expressed in dollars per $1,000 of
assessed value (AV).
2016 2017 2018
Direct regular and special
levies
City of Auburn [a]$2.04719 $2.19668 $2.03239
Overlapping regular and
special levies
Auburn School District 5.82831 6.74299 6.29971
King County 1.48027 1.38294 1.32735
State of Washington 2.16898 2.03205 2.91820
Port of Seattle 0.16954 0.15334 0.13518
Emergency Medical Services 0.28235 0.26305 0.23940
Hospital District 0.50000 0.50089 0.45688
King County Library District 0.47714 0.45118 0.41190
Sound Transit (ST)0.00000 0.25000 0.22745
Valley Regional Fire Authority 1.13495 1.06821 0.98189
King County Flood Zone 0.12980 0.11740 0.10708
King County Ferry District 0.00000 0.00000 0.00000
Subtotal – overlapping
levies $12.17134 $12.96205 $13.10504
Total $14.21853 $15.15873 $15.13743
2¢
ST
17¢
All Others
14¢
City of
Auburn
45¢
Auburn School District
9¢
King
County
13¢
State
PROPERTY TAX
LEVY RATES
The following table summarizes the local and overlapping regular and
special property tax levy rates for the City of Auburn. Note, there are
several overlapping districts throughout the City of Auburn as well as
several school districts; this includes only Auburn School District.
Where Your 2018 Property Tax Dollars Go
City of Auburn Revenue Manual 10
City of Auburn
$659
Auburn School District
$2,023
King County
$415
State of Washington
$610
Port of Seattle
$46
Emergency Medical
Services (EMS)
$79
Hospital District
$150
King County Library
District
$135
Sound Transit
$75 Valley Regional Fire
Authority
$320
King County Flood
Zone
$35
Property Tax Levied on a $300,000 Home -2018
Where it Goes
City of Auburn Revenue Manual 11
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes is used to support general City services and
local street repair and maintenance. The sales tax rate for the City of
Auburn is 10.0% in the King County section of the City, and 9.9% in the
Pierce County section of the City. The following table provides a
breakdown of the sales tax rate.
HISTORICAL DATA:
General Fund, Fund 103 and Fund
231 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Sales & Use Tax 15,732,971$ 16,817,008$ 17,036,135$ 17,677,263$ 16,720,750$
Sales Tax Credit for Annexation (a)1,836,391 1,988,523 2,006,028 2,085,949 1,250,000
Criminal Justice Sales Tax 1,658,228 1,815,833 1,968,679 2,038,296 1,908,300
LRF Sales Tax Credit 241,767 255,695 240,593 259,859 250,000
Total 19,469,356$ 20,877,060$ 21,251,435$ 22,061,367$ 20,129,050$
(a) This revenue source is expiring in 2018.
$0
$4
$8
$12
$16
$20
$24
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
King County Pierce County
State Rate 6.50%6.50%
City Rate 0.85%0.85%
County Rate 0.15%0.15%
Transportation (METRO)0.90%0.60%
Regional Transit Authority 1.40%1.40%
Mental Health Local Tax 0.10%0.00%
Criminal Justice Local Tax 0.10%0.10%
Juvenile Facility Local Tax 0.00%0.10%
Zoo and Aquarium Local Tax 0.00%0.10%
Emergency Communications 0.00%0.10%
10.00%9.90%
City of Auburn Revenue Manual 12
BASE: This tax is imposed on all personal and business purchases of
tangible property.
AUBURN
CITY CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to the City to tax all taxable retail sales
and use events.
82.13: Provides authorization of the Marketplace Fairness Act.
CITY
ECONOMIC
PROFILE:
The City has a diverse economy with half of the City’s sales taxes derived
from retail activity and automotive dealers. The following pie chart
illustrates the major sources for the City’s retail sales and use taxes for
the latest 12-month period ending December 2017.
Retail Trade
28%
Services
22%Automotive
22%
Construction
15%
Wholesale Trade
8%
Manufacturing
4%
Miscellaneous
1%
City of Auburn Revenue Manual 13
State Rate
65.0%City Rate
8.5%
County Rate
1.5%
Transportation
(METRO)
9.0%
Regional Transit
Authority
14.0%
Mental Health Local
Tax
1.0%
Criminal Justice Local
Tax
1.0%
Sales Taxes -Where it Goes
King
County
65¢- State 26¢- King County 9¢- City
Where Your 2018 Sales Tax Dollars Go
City of Auburn Revenue Manual 14
Summary of Utility and Other Tax Rates
Tax
Maximum Allowable
under State Law
Current Authorized
under City Code
Auburn City
Code
Cable Utility Tax 6.0% 6.0% 3.42
Cable Franchise Fee 5.0% 5.0% 13.36.230
City Utility Taxes (Water,
Sewer, Storm, Solid
Waste)
No limit. 7.0% 3.40.020
3.41.020 (Solid
Waste)
Electric Utility Tax 6.0% 6.0% 3.88.040
Natural Gas Utility Tax 6.0% 6.0% 3.88.040
Solid Waste Tax -
External
No limit. 7.0% 3.41.010
Telephone Utility Tax 6.0% 6.0% 3.84.040
Admission Tax 5.0% 5.0% 3.52.010
Gambling Tax
Card games
Punchboards/Pull tabs
For profit
Not for profit
Amusement Games
Bingo and Raffles
20.0% of gross receipts
10.0% of net receipts
10.0% of net receipts
2.0% of net receipts
5.0% of net receipts
4.0% of gross revenue
10.0% of net receipts
10.0% of net receipts
2.0% of net receipts
5.0% of net receipts
3.80.010
Hotel/Motel Tax 2.0% 1.0% 3.58.010
Leasehold Excise Tax 4.0% 4.0% 3.44.010
Real Estate Excise Tax 0.50% (REET 1 and 2) 0.50% (REET 1 and 2) 3.56.010
City of Auburn Revenue Manual 15
REVENUE: CABLE UTILITY TAX AND FRANCHISE FEE
DESCRIPTION:
Cable utility tax and franchise fee revenues are used to support
general governmental services and the City’s Arterial Street
Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Cable Franchise Fee (GF)886,855$ 944,664$ 985,653$ 1,009,432$ 986,100$
Cable Utility Tax (1% - F105)179,054 190,750 199,147 211,438 197,200
Cable Utility Tax (5% - GF; New 2017)- - - 801,150 1,000,000
Cable Franchise Fee - Capital (GF)65,344 68,170 66,394 66,428 67,200
Total 1,131,253$ 1,203,585$ 1,251,194$ 2,088,448$ 2,250,500$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 6.0% cable utility tax.
Of this 6.0% utility tax, 5.0% is relegated for use by the City in
support of its police, public safety and criminal justice system and the
remaining 1.0% is for use in support of its arterial street system. The
maximum tax rate allowable under State law is 6.0%.
13.36.030: City's authority to grant franchises.
13.36.230: Franchise fee of 5.0% of gross revenue.
REVISED
CODE OF WA:
80.32.010: Cities and counties may grant franchises.
City of Auburn Revenue Manual 16
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and arterial street
improvements.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Interfund Sewer Taxes 1,637,814$ 1,733,365$ 1,914,260$ 1,878,067$ 1,920,400$
Interfund Water Taxes 958,507 1,034,218 1,166,725 1,075,840 1,169,200
Interfund Solid Waste Taxes 775,555 794,017 815,199 843,882 901,100
Interfund Storm Taxes 696,791 699,232 728,768 740,899 700,300
Total 4,068,667$ 4,260,831$ 4,624,952$ 4,538,688$ 4,691,000$
$0
$1
$2
$3
$4
$5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Total revenues from City utility funds.
AUBURN
CITY CODE:
3.40.020: Establishes the City’s authority to assess a 7.0% tax. State
law does not provide a maximum rate.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 17
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 3,997,291$ 4,011,835$ 4,218,540$ 4,433,944$ 4,293,400$
$0
$1
$2
$3
$4
$5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN
CITY CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
City of Auburn Revenue Manual 18
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 1,584,211$ 1,444,444$ 1,324,242$ 1,463,368$ 1,561,000$
$0.0
$0.5
$1.0
$1.5
$2.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility. Use tax imposed on the individual
consumer for the privilege of using natural gas.
AUBURN CITY
CODE:
3.61.010: Imposes use tax.
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.14.230: Authorizes a city to impose a natural gas or
manufactured use tax. Effective July 1, 2015, natural gas sold or
used as transportation fuel is exempt from this tax rate.
City of Auburn Revenue Manual 19
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B (a)
Total 125,504$ 135,436$ 144,669$ 151,470$ -$
(a) This revenue source was not budgeted in 2018 due to the fact that the City's external hauler
contract was scheduled to expire effective 1/1/2018, but the contract with the external hauler was
extended through September 2019.
$0
$50
$100
$150
$200
2014 A 2015 A 2016 A 2017 Est A 2018 Adj B (a)Thousands
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, including garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Revenues on
page 55).
AUBURN
CITY CODE:
3.41.010: Levy authority of 7.0% tax rate.
REVISED
CODE OF
WA:
82.18: Establishes the City’s authority to assess a solid waste utility
tax.
City of Auburn Revenue Manual 20
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 2,156,067$ 1,949,630$ 1,785,938$ 1,655,939$ 1,689,800$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: A telephone business is defined as a business that provides access to
a local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN
CITY CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6.0%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.04.065: Defines telephone, telecommunications, and ancillary
services.
City of Auburn Revenue Manual 21
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 321,016$ 341,919$ 416,719$ 422,280$ 317,000$
$0
$100
$200
$300
$400
$500
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5.0%). By City policy, admission taxes collected
from the Auburn Golf Course are collected and transferred to this
General Fund account.
AUBURN
CITY CODE:
3.52.010: Authorizes a tax of five percent (5.0%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 22
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all card games, punch board games, pull tabs, bingo
games, raffles, and amusement games played within the City limits.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Card Games 238,032$ 213,865$ 434,348$ 288,088$ 258,080$
Punch Board and Pull Tabs 40,295 49,821 38,548 32,081 41,600
Bingo and Raffles 2,094 1,544 2,637 2,050 2,000
Amusement Games 1,724 1,403 1,923 2,089 1,500
Total 282,144$ 266,632$ 477,457$ 324,309$ 303,180$
$0
$100
$200
$300
$400
$500
$600
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by State law. Net receipt is defined as gross receipts less
amounts awarded as cash and merchandise. Charitable or non-profit
organizations are exempt from the tax.
AUBURN
CITY CODE:
3.80.010: Authorizes a city to tax any person, association or
organization engaging in gambling activities pursuant to a State
license.
City of Auburn Revenue Manual 23
REVISED
CODE OF
WA:
9.46.110: Authorizes this tax on gross receipts of gambling activities.
9.46.113: States that the tax collected on gambling activities must be used
primarily for the purpose of public safety.
The following table summarizes the gambling taxes in effect.
Activity Type Auburn Tax Allowed by RCW
Card Games 4.0% of gross receipts 20.0% of gross
receipts
Punchboards and Pull-
Tabs
For-Profit 10.0% of net receipts 5.0% of gross receipts
or 10.0% of net
receipts
Non-Profit 10.0% of net receipts 10.0% of net receipts
Amusement Games 2.0% of net receipts 2.0% of net receipts
Bingo and Raffles 5.0% of net receipts 5.0% of net receipts
City of Auburn Revenue Manual 24
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Excise Tax, also known as the Lodging Tax, is
levied on all lodging in hotels, rooming houses, tourist courts, motels
or trailer camps within the City of Auburn and is used for the sole
purpose of paying costs of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 99,782$ 111,126$ 112,876$ 124,486$ 113,300$
$0
$25
$50
$75
$100
$125
$150
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Applies to the sale or charge made for furnishing lodging by a hotel,
rooming house, tourist court, motel or trailer camp. The State
maximum Hotel/Motel tax rate is 2.0%, however most cities in King
County are limited to 1.0% as the other 1.0% is allocated to the debt
payment for Safeco and Century Link fields. The City of Auburn
levies a 1.0% Hotel/Motel Excise Tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF WA:
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate
of 2.0%.
City of Auburn Revenue Manual 25
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned real or personal property. Revenues are used to support
general governmental services.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 37,233$ 66,544$ 204,446$ 203,034$ 40,000$
$0
$50
$100
$150
$200
$250
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the State, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The State rate is
12.84% of which 4.0% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of the tax.
3.44.020: Establishes the City tax rate of 4.0%.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4.0%.
82.29A.090: Distributions by the State Treasurer.
City of Auburn Revenue Manual 26
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property
located within the corporate limits of the City of Auburn and is dedicated
for local governmental capital projects. REET proceeds are placed in the
Capital Improvement Fund.
HISTORICAL DATA:
Fund 328 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
REET 1 1,234,818$ 2,277,608$ 2,131,117$ 1,748,515$ 1,200,000$
REET 2 1,234,818 2,277,607 2,131,117 1,748,515 1,200,000
Total 2,469,637$ 4,555,215$ 4,262,235$ 3,497,030$ 2,400,000$
$0
$1
$2
$3
$4
$5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE:
Sales of property measured by the full selling price, which must
include any liens, mortgages or other debt. Transfers of controlling
interests in entities that own property in Washington State. These
monies must be used solely for financing capital projects specified in a
capital facilities plan.
AUBURN
CITY CODE:
3.56.010: Imposition of the tax.
3.56.040: Distribution of tax proceeds and limitations.
City of Auburn Revenue Manual 27
REVISED
CODE OF
WA:
82.46.010: Authorizes the City to impose an excise tax of 1/4% on
each sale of real property that shall be used for local capital
improvements (REET 1).
82.46.035: Authorizes the imposition of an additional 1/4% excise tax
which is to be used for local capital improvements (REET 2).
LIMITATIONS
ON USES OF
REET
REET 1 REET 2
Administrative facilities, bridges,
domestic water systems, fire
protection facilities,
highways/roads/streets, judicial
facilities, law enforcement facilities,
libraries, parks, recreational facilities,
flood control projects, sewer
systems, sidewalks, storm systems,
street lighting, traffic signals and
trails.
Bridges, domestic water
systems,
highways/roads/streets, sewer
systems, sidewalks, storm
systems, street lighting, traffic
signals, and park improvements.
Source: RCW 82.46.010. Source: RCW 82.46.035.
City of Auburn Revenue Manual 28
Licenses, Permits
and Other
Fees/Charges
City of Auburn Revenue Manual 29
REVENUE: BUSINESS LICENSE FEES
DESCRIPTION:
Businesses located within the City, or that operate temporarily within the
City, must obtain a business license. The annual fee for a business
license is a flat $50 and covers the period from January 1 through
December 31.
HISTORICAL DATA:
General Fund and Fund 121 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Business Licenses 171,422$ 281,654$ 224,876$ 163,347$ 223,200$
Business Improvement Area 42,988 70,972 61,391 42,535 55,000
Total 214,410$ 352,626$ 286,267$ 205,882$ 278,200$
$0
$100
$200
$300
$400
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Every business enterprise, including those with a temporary or
portable sales location, shall first obtain from the City a general
business license for the period of January 1st to December 31st of
each calendar year. Business licenses are required under Auburn
City Code (ACC).
Businesses located within the Business Improvement Area (BIA) are
assessed an additional fee of $.15/leasable square feet, no less than
$150/year and no more than $1,500/year (Ordinance No. 6658).
Revenues generated from the BIA assessment are deposited directly
into the BIA Fund (Fund 121) and may be used to support downtown
improvements, marketing, or safety measures.
AUBURN CITY
CODE:
5.10: Establishes Business License fees.
2.98: Establishes the Auburn Business Improvement Area.
REVISED
CODE OF WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 30
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, fire, park, school, wetland and traffic mitigation
fees. The fees are used to mitigate costs associated with City growth and
are imposed for development permits. Effective September 1, 2016 the
collection of these fees may be deferred to a later date (whereas prior to
September 1, 2016 fees were imposed at the time of application).
HISTORICAL DATA:
Fund 105 and 124 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Transportation Impact 976,467$ 1,148,654$ 3,084,106$ 1,757,765$ 800,000$
Fire Impact/Mitigation 289,376 230,823 383,460 181,528 100,000
Park Impact/Mitigation 154,000 888,936 3,753,098 598,576 600,000
School Impact/Mitigation 16,796 11,492 26,546 8,396 12,000
Wetland Mitigation - - - - -
Traffic Mitigation - - 9,959 67,877 -
Total 1,436,639$ 2,279,906$ 7,257,169$ 2,614,142$ 1,512,000$
Check 7,257,169 2,614,142 1,512,000
$0
$2
$4
$6
$8
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
3.04.560: Establishes the Mitigation Impact Fund.
Title 19: Establishes school, transportation, traffic, fire and park
impact fees.
REVISED
CODE OF WA:
82.02.050-110: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 31
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, theatre performances and classes, athletic leagues,
senior center activities, concession sales, and special events.
HISTORICAL DATA:
General Fund and Fund
321 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Golf Course Revenues 1,229,211$ 1,331,924$ 1,296,225$ 1,245,748$ 1,331,500$
Recreational Classes 465,087 426,606 351,009 531,382 580,000
Theatre/Arts 179,382 178,227 242,945 245,573 151,500
League Fees 156,231 163,691 177,630 85,324 106,000
Senior Center Programs 119,132 124,124 113,212 111,258 118,200
Special Events 97,479 103,736 145,207 164,827 90,000
Other 700 2,980 (870) 1,090 480
Total 2,247,222$ 2,331,287$ 2,325,357$ 2,385,202$ 2,377,680$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Parks, Arts and Recreation Department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF WA:
67.20.010: Gives the City the authority to acquire and operate
certain recreational facilities.
City of Auburn Revenue Manual 32
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical
permit fees. Additional permit fees include plumbing, alarm permits,
excavation, electrical inspection permits, street/curb permits, and other
permits.
HISTORICAL DATA:
General Fund and Fund 102 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Building Permits 1,505,799$ 1,209,836$ 2,008,970$ 1,191,974$ 1,653,750$
Plumbing Permits 179,436 154,371 308,480 130,122 168,000
Alarm Permits 98,987 75,470 75,511 90,639 80,800
Excavation Permits 87,129 71,969 92,094 88,148 70,000
Electrical Inspection Permits 73,628 77,900 75,914 86,390 63,000
Street/Curb Permits 141,159 62,892 63,973 38,762 20,000
Other Permits 13,173 12,750 41,787 18,007 13,000
Total 2,099,311$ 1,665,189$ 2,666,728$ 1,644,043$ 2,068,550$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Authorizes a city, town, or county of the State to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 33
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was
previously provided by King County).
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 129,930$ 127,588$ 113,521$ 99,406$ 128,200$
$0
$50
$100
$150
$200
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: A license fee is assessed on every dog and/or cat owned. With the
implementation of the Auburn Valley Humane Society (AVHS) and
animal control services being provided by the City of Auburn's police
department, pet licensing revenue is retained by the City effective
January 1, 2013, per Resolution No. 4868.
AUBURN
CITY CODE:
6.04.010: Requires an animal license for any dog or cat over the age
of eight weeks.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 34
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, FAC linear
charges (fees assessed on projects that require extension of public
facilities), zoning and subdivision fees.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Plan Check Fees 833,046$ 1,124,516$ 759,202$ 664,353$ 808,000$
FAC Linear Charges 113,033 171,244 162,538 118,642 135,300
Zoning/Subdivision Fees 139,751 101,713 106,125 94,692 75,800
Total 1,085,830$ 1,397,472$ 1,027,865$ 877,688$ 1,019,100$
$0.0
$0.5
$1.0
$1.5
$2.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses to
review building plans, charges for the extension of public facilities,
fees for zoning and subdivisions.
AUBURN
CITY CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 35
Intergovernmental
City of Auburn Revenue Manual 36
REVENUE: LAW ENFORCEMENT SERVICES
DESCRIPTION:
Revenues collected by the City for Police Officer services rendered.
HISTORICAL DATA:
1211.2%-32.7%36.6%
General Fund and
Fund 117 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 754,700$ 507,957$ 693,771$ 902,614$ 692,500$
$0
$200
$400
$600
$800
$1,000
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Law enforcement services revenues are based upon contracted
services provided by the Auburn Police Department for services
rendered.
AUBURN
CITY CODE:
Not applicable.
REVISED
CODE OF
WA:
43.43.112: Provides guidelines for private law enforcement off-duty
employment.
City of Auburn Revenue Manual 37
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are State shared revenues distributed to cities based upon crime
rate and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 197,584$ 200,824$ 393,653$ 503,570$ 311,500$
$0
$100
$200
$300
$400
$500
$600
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: State distributed money includes Criminal Justice (CJ) High Crime,
CJ Violent Crime, CJ Population, and CJ DUI. The high crime
distribution to the City of Auburn was discontinued during the State’s
2015-2016 Fiscal Budget, which reflects a decline in the City’s crime
rate relative to the statewide average. Effective during the State’s
2016-2017 Fiscal Budget and 2017-2018 Fiscal Budget, the City of
Auburn qualified for this distribution as is reflected in the 2018
adjusted budget above.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF WA:
82.14.320: Municipal criminal justice assistance account - eligibility
and use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 38
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State and local grant funding
for a variety of programs that benefit the City, such as transportation
improvements, human services, airport maintenance, park programs, and
police services.
HISTORICAL DATA:
By Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
General Fund 468,085$ 672,857$ 623,344$ 527,512$ 623,750$
Other Funds 3,975,116 8,341,168 6,429,841 7,516,287 6,099,207
Total 4,443,201$ 9,014,025$ 7,053,185$ 8,043,799$ 6,722,957$
By Source
Federal 2,781,126$ 2,313,846$ 3,695,944$ 5,267,620$ 5,120,890$
State 1,451,461 6,338,795 2,356,623 2,584,924 1,138,467
Local 210,614 361,383 1,000,617 191,255 463,600
Total 4,443,201$ 9,014,025$ 7,053,185$ 8,043,799$ 6,722,957$
$0
$2
$4
$6
$8
$10
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Grants are based on existing programs and competitive applications.
AUBURN CITY
CODE:
Grants are applied for and accepted by City Council via Resolution.
REVISED
CODE OF WA:
Not applicable.
ADDITIONAL
INFORMATION:
Of the $6.7 million in grant monies budgeted in 2018, $2.3 million is
anticipated for the Auburn Municipal Airport and $2.0 million is
anticipated for transportation projects.
City of Auburn Revenue Manual 39
REVENUE: LIQUOR EXCISE TAX AND LIQUOR PROFIT
DESCRIPTION:
These are State shared revenues distributed to cities based upon
population and are used to help pay for local policing of liquor
establishments.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Liquor Profits 650,720$ 653,931$ 650,766$ 650,607$ 648,000$
Liquor Excise Tax 137,613 203,184 352,467 371,440 375,000
Total 788,333$ 857,115$ 1,003,233$ 1,022,047$ 1,023,000$
$0
$250
$500
$750
$1,000
$1,250
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Sale of spirits in their original package. Spirits include any beverage
containing alcohol obtained by distillation.
AUBURN
CITY CODE:
Section 3.04.040: Established the "alcoholism fund" account which
holds the 2.0% to be used for treatment programs.
REVISED
CODE OF
WA:
82.08.150: Established the tax rate on certain sales of intoxicating
liquors.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
City of Auburn Revenue Manual 40
REVENUE: MARIJUANA EXCISE TAX
DESCRIPTION:
In November 2012, Initiative-502 was passed allowing for the legalization
of the possession of marijuana to adults 21 and older. Effective
September 2015, the City of Auburn receives a quarterly distribution
from the State Treasurer. This State distribution is apportioned to cities,
towns and counties based the following criteria: 70% is distributed
based upon population and the remaining 30% is distributed to cities,
towns and counties where licensed marijuana retailers are physically
located.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total -$ 9,759$ 29,420$ 56,069$ 65,000$
$0
$20
$40
$60
$80
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Sale of marijuana in the State of Washington.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF WA:
69.50.101: Defines marijuana.
69.50.540: Creates the marijuana account and defines appropriations.
City of Auburn Revenue Manual 41
REVENUE: MOTOR VEHICLE FUEL TAX AND MULTIMODAL TRANSPORTATION
DESCRIPTION:
These are State shared revenues distributed to cities primarily for road
repair. The State motor vehicle fuel tax is 49.4 cents per gallon and the
City’s share is just under 3 cents per gallon, plus additional quarterly
distributions based upon population (per legislation passed in 2015). In
addition, effective in 2016, the City receives the Multimodal
Transportation revenue, which is a result of the 15-year Transportation
Package that was passed in 2015.
HISTORICAL DATA:
General Fund, Fund 102
and Fund 120 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Motor Vehicle Fuel Tax 1,510,614$ 1,572,602$ 1,630,662$ 1,668,898$ 1,824,700$
Multimodal Transportation - - 77,300 81,016 55,000
Total 1,510,614$ 1,572,602$ 1,707,962$ 1,749,914$ 1,879,700$
$0.0
$0.5
$1.0
$1.5
$2.0
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: The State Motor Vehicle Fuel Tax (MVFT) rate is 49.4 cents per
gallon.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW ).
REVISED
CODE OF WA:
46.68.090: Distribution of statewide fuel taxes.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
47.66.070: Multimodal transportation account.
82.38.030: Establishes rate of tax.
City of Auburn Revenue Manual 42
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES
RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) Casino
for reimbursement of police, street maintenance, and legal services
provided by the City to the Casino.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 634,467$ 595,314$ 688,419$ 855,302$ 650,000$
$0
$200
$400
$600
$800
$1,000
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Reimbursement of actual cost of services provided, reviewed and
approved annually by the Muckleshoot Indian Tribe; governed by
contractual agreement with the City.
AUBURN
CITY CODE:
Not applicable.
REVISED
CODE OF
WA:
Not applicable.
City of Auburn Revenue Manual 43
REVENUE: STREAMLINED SALES TAX
DESCRIPTION:
The Streamlined Sales Tax revenue source was implemented in 2008 as
a way for cities to offset the negative fiscal impact of the Streamlined
Sales and Use Tax Agreement (SSUTA), also known as ‘destination
sourcing’. For more information, see the discussion on SSUTA on page
58 of this manual.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 1,962,161$ 1,951,097$ 1,924,487$ 1,908,971$ 1,888,600$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: All taxable retail sales and events. This revenue source is collected
by the Department of Revenue and distributed to cities quarterly.
AUBURN
CITY CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to cities to tax all taxable retail sales
and events.
City of Auburn Revenue Manual 44
Fines, Penalties and
Other Revenues
City of Auburn Revenue Manual 45
REVENUE: FINES AND PENALTIES
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Traffic Infractions 471,580$ 489,123$ 462,693$ 454,162$ 466,100$
Parking Infractions 133,676 141,075 130,567 148,260 146,800
False Alarm Fines 85,320 110,179 97,462 84,609 115,500
Criminal Non-Traffic 40,632 47,736 44,258 29,291 42,800
Criminal Traffic 34,152 36,440 27,460 34,984 35,000
Driving While Intoxicated 16,751 23,430 31,426 38,594 16,300
Photo Enforcement 383,307 15,285 15,433 10,773 -
Other Revenues 94,602 97,678 121,948 183,274 124,700
Total 1,260,020$ 960,946$ 931,248$ 983,946$ 947,200$
$0.0
$0.5
$1.0
$1.5
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Persons who violate municipal laws which are punishable by fine or
fee within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code govern civil penalties and
vehicle and traffic safety.
REVISED
CODE OF WA:
Various sections governing civil penalties and public safety.
ADDITIONAL
INFORMATION:
The decline in revenues seen in the graphic above is primarily due
to the termination of the City’s Photo Enforcement program effective
June 1, 2014.
City of Auburn Revenue Manual 46
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The State collects a two percent tax on the premiums of all insurance
policies written; 25.0% of the revenue collected is distributed to cities and
fire districts that have a Firemen's Pension Fund.
HISTORICAL DATA:
Fund 611 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Total 77,558$ 75,702$ 76,569$ 78,078$ 75,000$
$0
$25
$50
$75
$100
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Net premiums received by authorized insurers.
AUBURN
CITY CODE:
Authority for this tax was established by the Revised Code of
Washington (RCW ).
REVISED
CODE OF
WA:
48.14.020: Authorizes the State to impose this tax.
41.16.050: Authorizes the distribution of the tax to the City to fund its
fire pension requirements. Distribution is based on the City's report
to the State Treasurer on the number of paid firemen. The entire
amount is deposited into the Firemen's Pension Fund (Fund 611).
City of Auburn Revenue Manual 47
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
General Fund 41,767$ 57,464$ 110,800$ 237,532$ 68,000$
All Other Funds 168,008 178,661 426,829 1,055,845 158,825
Total 209,775$ 236,124$ 537,629$ 1,293,377$ 226,825$
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Interest rates from the State investment pool, interest on money
market accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034 and Resolution No. 5311.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 48
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Community Center and other park
facilities, fees for use of golf carts, and fees for use of all athletic fields,
picnic shelters, and campsites. This category also includes revenues
generated from Auburn Avenue Theatre rentals, cell phone tower leases
at Game Farm Park, and other lease revenues.
HISTORICAL DATA:
General Fund, Fund 321
and Fund 505 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
General Fund 686,367$ 708,910$ 734,848$ 808,140$ 696,100$
Municipal Parks Fund 111,004 42,944 43,595 45,030 46,090
Facilities Fund 70,325 66,274 56,036 70,384 67,500
Total 867,696$ 818,128$ 834,479$ 923,553$ 809,690$
$0
$200
$400
$600
$800
$1,000
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: All leased City owned properties and fees generated from activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport; those revenues
are included in this manual under Airport Revenues on page 50.
AUBURN
CITY CODE:
3.68.010: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 49
Enterprise Funds
City of Auburn Revenue Manual 50
REVENUE: AIRPORT REVENUES
DESCRIPTION:
The Auburn Municipal Airport revenues are derived from hangar rents, tie
downs, property leases, fuel flowage fees and Airport security revenues.
HISTORICAL DATA:
Airport Fund (Fund 435)2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Tie Down and Hangar Rent 437,089$ 495,660$ 547,122$ 567,062$ 539,300$
Property Leases 196,259 205,281 227,151 246,910 244,000
Flowage Fees 13,027 16,080 29,775 35,290 28,000
Airport Security Service 16,243 17,078 18,303 35,460 35,000
Total 662,617$ 734,099$ 822,350$ 884,722$ 846,300$
0
0.5
1
1.5
2
2.5
616301.33665635.49810164.08
S
e
r…
$0
$200
$400
$600
$800
$1,000
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousands
BASE: Hangar rentals, tie downs, property leases, fuel flowage fees, and
Airport security revenues. Auburn Municipal Airport is one of the
busiest general aviation airports in Washington State. There are
approximately 149,500 takeoffs and landings a year with 336
aircrafts based at the Airport. The Airport is owned by the City, but
privately operated under contract.
AUBURN CITY
CODE:
3.04: Creates the Airport Fund and establishes uses of funds.
REVISED
CODE OF WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 51
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWMENT CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 701 2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Lot Sales 380,561$ 448,434$ 513,665$ 521,689$ 350,000$
Openings/Closings 220,706 218,017 250,556 284,078 212,000
Liners/Settings 196,576 198,046 243,129 244,781 186,000
Markers 165,331 206,405 282,573 263,182 170,000
Cemetery Endowment Care 37,833 41,559 50,337 51,091 37,000
Other Revenues 23,804 13,717 17,729 22,840 15,000
Total 1,024,810$ 1,126,177$ 1,357,988$ 1,387,661$ 970,000$
Lot Sales 5,567$ 67,873$ 65,231$
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BThousandsCemetery Sales
Cemetery Endowment Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN
CITY CODE:
3.04.080: Establishes the Cemetery Fund and guidelines for its use.
3.04.090: Establishes the Cemetery Endowment Care Fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52.040: Grants cities and towns the authority to own, operate, and
improve cemeteries.
City of Auburn Revenue Manual 52
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charges based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City provides water to the City of Algona under
a wholesale agreement. There is an agreement to provide water to Water
District #111 if requested and if available. Water District #111 is not
currently receiving water from the City since they have alternate sources
of supply.
HISTORICAL DATA:
Water Fund (Fund 430)2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
City Water Services 13,001,105$ 14,109,853$ 14,485,094$ 14,690,350$ 15,138,431$
Application and Other Revenues 122,154 119,595 134,362 94,788 65,000
Rents, Leases and Concessions 57,723 44,694 5,824 33,561 50,000
Total 13,180,983$ 14,274,142$ 14,625,280$ 14,818,699$ 15,253,431$
MGD* Water Sold 6.9 7.2 7.3 6.5 7.0
(*Million Gallons per Day)
$0
$4
$8
$12
$16
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Number of water accounts and volume of water consumed.
AUBURN CITY
CODE:
13.06.025: Establishes the City's Water Utility Fund.
13.06.040: Authority to establish rates and charges.
REVISED
CODE OF WA:
35.91: Municipal water and sewer facilities act.
35.92.010: Authorizes cities to operate waterworks.
35.92.025: Authorizes cities to charge for connection to the city
water system.
City of Auburn Revenue Manual 53
REVENUE: SEWER UTILITY REVENUES
DESCRIPTION:
The Sewer Utility bills customers a fee for wastewater collection and
conveyance to King County for treatment.
HISTORICAL DATA:
Sewer Fund
(Fund 431 and 433)2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
Metro Service Charge 14,590,389$ 15,704,127$ 16,120,141$ 16,998,591$ 17,439,923$
City Sewer Services 7,639,124 8,006,079 8,373,999 8,643,407 8,122,100
Metro Industrial Charge 711,355 586,882 705,435 704,776 750,000
Application Revenues 38,287 27,941 27,149 24,181 20,000
Total 22,979,155$ 24,325,029$ 25,226,724$ 26,370,955$ 26,332,023$
SF Rate Increase (Inside 20.0%10.1%10.0%
Non SF Rate Increase (In 20.0%10.0%10.2%
Metro Rate Increase 0.0%10.2%0.0%
$0
$4
$8
$12
$16
$20
$24
$28
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillionsCity Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN
CITY CODE:
13.20.020: Establishes the City’s Sewer Utility Fund.
13.20.044: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 54
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection
and conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Storm Fund (Fund 432)2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
City Storm Drainage Services 8,809,885$ 9,434,385$ 9,397,102$ 9,656,208$ 9,142,676$
Storm Application Revenues 157,800 148,354 142,462 110,220 100,000
Total 8,967,685$ 9,582,739$ 9,539,564$ 9,766,428$ 9,242,676$
$0
$2
$4
$6
$8
$10
$12
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: Number of storm drainage accounts and amount of impervious
surface area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN
CITY CODE:
13.48.020: Establishes the Storm Drainage Utility Fund.
13.48.060: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 55
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage and yard waste
pickup. The Solid Waste Utility contracts with Waste Management of
Washington, Inc. for services.
HISTORICAL DATA:
Solid Waste (Fund 434)2014 A 2015 A 2016 A 2017 Est A 2018 Adj B
City Solid Waste Services 11,213,099$ 11,341,733$ 11,758,190$ 12,491,882$ 12,352,100$
Yard Waste 1,006,961 1,052,951 1,084,564 1,145,314 1,089,400
Total 12,220,060$ 12,394,684$ 12,842,754$ 13,637,196$ 13,441,500$
$0
$4
$8
$12
$16
2014 A 2015 A 2016 A 2017 Est A 2018 Adj BMillions
BASE: The rates charged to customers are dependent on the service level
they choose - which is the container size and frequency of pick-ups.
AUBURN
CITY CODE:
8.08.060: Establishes the City's Solid W aste Fund.
8.08.170: Authority to establish rates and charges.
8.08.180: Establishes collection charges.
REVISED
CODE OF
WA:
35.21.152: Establishes the authority for a city to handle solid waste
services.
35.21.157: Establishes the procedures for rate increase notification.
City of Auburn Revenue Manual 56
Appendix
City of Auburn Revenue Manual 57
Historical Factors Affecting City Revenues
City revenue collections can be affected by a variety of factors including regional and
national economic conditions such as business cycles and periods of economic expansion
and contraction (i.e., recessions); geo-political events which can affect consumer and
business confidence, national equity markets and thus local economic conditions; and voter
approved and State legislated mandates.
Since 1995, there have been several voter approved and State legislative actions that have
permanently affected revenues for the City of Auburn. It is estimated that the cumulative
effects of these actions have resulted in a permanent loss of $61 million to the City
(currently, $3.6 million per year). A description of several of these key actions is presented
below.
Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling
of Manufacturing Equipment, and General Research and Development (1995).
Legislation was passed to exempt the purchase and lease of manufacturing equipment from
State and local sales taxes. The next year further legislation was enacted exempting sales
taxes on research and development and on the retooling of manufacturing equipment.
Initiative 695 (1999). In November 1999, the voters of Washington State approved
Initiative 695, which repeals the State’s long standing motor vehicle excise tax (MVET) and
requires future voter approval of tax and fee increases proposed by State, county and local
governments. The ruling was upheld on appeal at the Washington State Supreme Court.
The loss of the MVET eliminated an average of $750 million annually as a funding source
for local governments, transit systems and State transportation projects. The loss of MVET
revenues was approximately 2.0% of total General Fund revenues. During 2000, State
funding was provided to assist in the revenue losses. The City of Auburn received
approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this
funding assistance.
Initiative 747 (2001). Another loss to City revenue is due to I-747 which limits property tax
increases to the lesser of 1.0% or inflation. I-747 was passed by Washington State voters in
November of 2001. This measure was declared unconstitutional by the King County
Superior Court on June 13, 2006. In November 2007, the State Supreme Court decision
was to overturn I-747. Following this decision, the Washington Legislature approved House
Bill 2416 reinstating the provisions of I-747 retroactively to 2002, restoring the one percent
limit on property tax increases.
City of Auburn Revenue Manual 58
Initiative 776 (2002). The voters approved this initiative in the fall of 2002 to repeal the $15
local option vehicle excise tax levied in King, Snohomish and Douglas counties. The voters
of these counties initially approved this tax and there was argument whether a statewide
vote could repeal a local voted tax. After several court cases and subsequent appeals, the
State Supreme Court upheld the initiative. The loss to the City street program is
approximately $600,000 per year in 2017 and 2018.
Streamlined Sales and Use Tax (SSUTA) (2008 and 2017). In 2003, the Legislature
enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax
Agreement (SSUTA). The agreement attempts to create a sales tax collection system that is
uniform across all states. Washington State changed from a point of sale collection process
to a point of delivery collection process in July 2008. Funding to mitigate the losses as a
result of SSUTA is currently being provided by the State.
However, in 2017, the Legislature enacted Senate House Bill 2163, which eliminates the
Streamlined Sales Tax Mitigation monies over the next few years. The last distribution the
City of Auburn will collect will be towards the end of 2019. To offset this loss, the bill
provides for taxing marketplace facilitators/remote sellers. This is known as the Marketplace
Fairness Act (MFA), and requires certain marketplace facilitators, marketplace sellers,
remote sellers and referrers to collect and pay sales taxes on certain internet and remote
sales beginning in January 2018.
Although highly uncertain, current projections of the expected impact of the net loss of the
SSUTA net of anticipated receipts due to the implementation of the Marketplace Fairness
Act (MFA) are:
2018 +$0.1 million
2019 ̶ $0.0 million
2020 ̶ $1.0 million
2021 ̶ $1.2 million
City of Auburn Revenue Manual 59
$0.0$0.5$1.0$1.5$2.0$2.5$3.0$3.5$4.0MillionsEstimated City of Auburn Tax Loss from Washington State Legislative Action1996 to 2017Cumulative Loss = $61 MillionLiquor excise tax eliminated in State FY2013;partially restored in SFY 2014 (Loss: $561K)Repealed $15 local option vehicle excise tax(Initiative 776; Loss: $7.8M)Limit property tax to 1% (Initiative 747;Loss: $1.9M)Repeal of Motor Vehicle Excise Tax(Initiative 695; Loss: $15.8M)Limit property tax increase to rate of inflation(Referendum 47; Loss: $12.8M)Exemption of Sales Tax on Manufacturingand Equipment ($21.8M)
City of Auburn Revenue Manual 60
Summarized Revenues by Category
On the following page you will find the City of Auburn’s major sources of revenues
summarized by revenue stream and revenue category. This is intended to give the reader a
scope of the City’s revenue sources as well as to be able to quickly view revenue trends and
magnitude.
City of Auburn Revenue Manual 61
REVENUES BY CATEGORY*
For all fund types
TAXES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Property 15,933,338$ 17,337,108$ 18,067,324$ 20,976,384$ 21,406,000$
Sales & Use 19,469,356 20,877,060 21,251,435 22,061,367 20,129,050
Cable Utility 1,131,253 1,203,585 1,251,194 2,088,448 2,250,500
City Utility 4,068,667 4,260,831 4,624,952 4,538,688 4,691,000
Electric Utility 3,997,291 4,011,835 4,218,540 4,433,944 4,293,400
Natural Gas Utility 1,584,211 1,444,444 1,324,242 1,463,368 1,561,000
Solid Waste - External Utility 125,504 135,436 144,669 151,470 -
Telephone Utility 2,156,067 1,949,630 1,785,938 1,655,939 1,689,800
Admissions 321,016 341,919 416,719 422,280 317,000
Gambling 282,144 266,632 477,457 324,309 303,180
Hotel/Motel Excise 99,782 111,126 112,876 124,486 113,300
Leasehold Excise 37,233 66,544 204,446 203,034 40,000
Real Estate Excise Tax (REET)2,469,637 4,555,215 4,262,235 3,497,030 2,400,000
Sub-Total 51,675,500$ 56,561,366$ 58,142,025$ 61,940,748$ 59,194,230$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Business Licenses 214,410$ 352,626$ 286,267$ 205,882$ 278,200$
Mitigation/Impact Fees 1,436,639 2,279,906 7,257,169 2,614,142 1,512,000
Park Fees 2,247,222 2,331,287 2,325,357 2,385,202 2,377,680
Permit Fees 2,099,311 1,665,189 2,666,728 1,644,043 2,068,550
Animal Licenses 129,930 127,588 113,521 99,406 128,200
Planning and Development Fees 1,085,830 1,397,472 1,027,865 877,688 1,019,100
Sub-Total 7,213,341$ 8,154,070$ 13,676,908$ 7,826,362$ 7,383,730$
INTERGOVERNMENTAL
REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Law Enforcement Services 754,700$ 507,957$ 693,771$ 902,614$ 692,500$
Criminal Justice Sales Tax 197,584 200,824 393,653 503,570 311,500
Federal/State/Local Grants 4,443,201 9,014,025 7,053,185 8,043,799 6,722,957
Liquor Excise & Profits 788,333 857,115 1,003,233 1,022,047 1,023,000
Marijuana Excise Tax - 9,759 29,420 56,069 65,000
Motor Vehicle Fuel Tax 1,510,614 1,572,602 1,707,962 1,749,914 1,879,700
Muckleshoot Casino 634,467 595,314 688,419 855,302 650,000
Streamlined Sales Tax 1,962,161 1,951,097 1,924,487 1,908,971 1,888,600
Sub-Total 10,291,059$ 14,708,693$ 13,494,130$ 15,042,286$ 13,233,257$
FINES, PENALTIES AND
OTHER REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Fines and Penalties 1,260,020$ 960,946$ 931,248$ 983,946$ 947,200$
Fire Insurance Premiums 77,558 75,702 76,569 78,078 75,000
Investment Income 209,775 236,124 537,629 1,293,377 226,825
Rental Income 867,696 818,128 834,479 923,553 809,690
Sub-Total 2,415,048$ 2,090,901$ 2,379,925$ 3,278,955$ 2,058,715$
ENTERPRISE FUND
REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Airport 662,617$ 734,099$ 822,350$ 884,722$ 846,300$
Cemetery 1,024,810 1,126,177 1,357,988 1,387,661 970,000
Water Utility 13,180,983 14,274,142 14,625,280 14,818,699 15,253,431
Sewer Utility 22,979,155 24,325,029 25,226,724 26,370,955 26,332,023
Storm Drainage Utility 8,967,685 9,582,739 9,539,564 9,766,428 9,242,676
Solid Waste Utility 12,220,060 12,394,684 12,842,754 13,637,196 13,441,500
Sub-Total 59,035,310$ 62,436,870$ 64,414,660$ 66,865,661$ 66,085,930$
Grand Total 130,630,257$ 143,951,900$ 152,107,649$ 154,954,011$ 147,955,862$
*The above table represents major sources of revenue. Example of sources excluded from this revenue manual includes
beginning fund balances, working capital balances, and interfund transfers.
City of Auburn Revenue Manual 62
Revenues Per Capita
On the following page you will find the City of Auburn’s major sources of revenues
summarized on a per capita basis. This methodology is used to normalize the information
based upon the City’s population.
City of Auburn Revenue Manual 63
REVENUES PER CAPITA BY CATEGORY*
For all fund types
*The above table represents major sources of revenue. Example of sources excluded from this revenue manual includes
beginning fund balances, working capital balances, and interfund transfers.
City Population 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
King County portion 65,350 65,950 67,340 69,060 69,751
Pierce County portion 9,280 9,595 9,720 9,900 9,999
Total 74,630 75,545 77,060 78,960 79,750
TAXES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Property 213$ 229$ 234$ 266$ 268$
Sales & Use 261 276 276 279 252
Cable Utility 15 16 16 26 28
City Utility 55 56 60 57 59
Electric Utility 54 53 55 56 54
Natural Gas Utility 21 19 17 19 20
Solid Waste - External Utility 2 2 2 2 0
Telephone Utility 29 26 23 21 21
Admissions 4 5 5 5 4
Gambling 4 4 6 4 4
Hotel/Motel Excise 1 1 1 2 1
Leasehold Excise 0 1 3 3 1
Real Estate Excise Tax (REET)33 60 55 44 30
Sub-Total 692$ 749$ 755$ 784$ 742$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Business Licenses 3$ 5$ 4$ 3$ 3$
Mitigation/Impact Fees 19 30 94 33 19
Park Fees 30 31 30 30 30
Permit Fees 28 22 35 21 26
Animal Licenses 2 2 1 1 2
Planning and Development Fees 15 18 13 11 13
Sub-Total 97$ 108$ 177$ 99$ 93$
INTERGOVERNMENTAL
REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Law Enforcement Services 10$ 7$ 9$ 11$ 9$
Criminal Justice Sales Tax 3 3 5 6 4
Federal/State/Local Grants 60 119 92 102 84
Liquor Excise & Profits 11 11 13 13 13
Marijuana Excise Tax 0 0 0 1 1
Motor Vehicle Fuel Tax 20 21 22 22 24
Muckleshoot Casino 9 8 9 11 8
Streamlined Sales Tax 26 26 25 24 24
Sub-Total 138$ 195$ 175$ 191$ 166$
FINES AND PENALTIES AND
OTHER REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Fines and Penalties 17$ 13$ 12$ 12$ 12$
Fire Insurance Premiums 1 1 1 1 1
Investment Income 3 3 7 16 3
Rental Income 12 11 11 12 10
Sub-Total 32$ 28$ 31$ 42$ 26$
ENTERPRISE FUND
REVENUES 2014 Actual 2015 Actual 2016 Actual 2017 Estimated
Actual
2018 Adjusted
Budget
Airport 9$ 10$ 11$ 11$ 11$
Cemetery 14 15 18 18 12
Water Utility 177 189 190 188 191
Sewer Utility 308 322 327 334 330
Storm Drainage Utility 120 127 124 124 116
Solid Waste Utility 164 164 167 173 169
Sub-Total 791$ 826$ 836$ 847$ 829$
Grand Total 1,750$ 1,906$ 1,974$ 1,962$ 1,855$
City of Auburn Revenue Manual 64
City of Auburn compared to other King County Cities
When evaluating revenues between municipalities, one common methodology is to
normalize the information on a per capita basis. Based upon information collected and
maintained by the Washington State Auditor’s Office (SAO) for calendar year 2016 (the
latest year in which data is available on the SAO website), the following graphics provide
some insight as to how the City of Auburn’s General Fund revenues compare to surrounding
jurisdictions in King County.
Note that these comparisons are for the General Fund only and do not include revenues
that are receipted into other funds such as rates from Water, Sewer, Storm Drainage, Solid
Waste utility services, Real Estate Excise Taxes or the City’s 1% utility taxes that are
earmarked for arterial street improvements.
City of Auburn Revenue Manual 65
$- $500 $1,000 $1,500 $2,000 $2,5002016 King CountyTax Revenues per CapitaTaxes per Capita: This graphic compares tax revenues/capita for all cities in King County. This revenue category includes all forms of taxes including property, sales, and utility taxes. In 2016, Auburn collected $619 in taxes on a per capita basis as compared to $891 for the City of Renton, $559 for the City of Kent, and $283 for the City of Federal Way. Variances in this statistic can reflect local economic differences such as the valuation of local properties, the local property and utility tax rates, or the number of large retail establishments, such as big-box retailers or destination-based shopping centers.
City of Auburn Revenue Manual 66
$- $50 $100 $150 $200 $250 $300 $3502016 King CountyLicense and Permit Revenues per CapitaLicenses and Permits per Capita: This category compares revenues from licenses and permits on a per capita basis. In 2016, Auburn collected $38 on a per capita basis as compared to $55 for the City Renton, $49 for the City of Kent, and $31 for the City of Federal Way. Variances in this statistic can reflect the local level of development activity, the type of projects and the rate structure of the fees that it charges, and the amount of development activity that results in building permits and plan check fees.
City of Auburn Revenue Manual 67
$- $50 $100 $150 $200 $250 $300 $3502016 King CountyCharges for Goods and Services Revenues per CapitaCharges for Goods and Services per Capita: This next category compares revenues from goods and services per capita. In 2016, Auburn collected $52 on a per capita basis as compared to $80 for the City of Renton, $46 for the City of Kent, and $37 for the City of Federal Way. Variances in this revenue source can reflect the type and number of contracted agreements that a city has in place and the value of these agreements.
City of Auburn Revenue Manual 68
$- $10 $20 $30 $40 $50 $60 $70 $80 $902016 King CountyFines and Penalties Revenues per CapitaFines and Penalties per Capita: This next category compares revenues from fines and penalties per capita. In 2016, Auburn collected $11 on a per capita basis, as compared to $28 for the City of Renton, $12 for the City of Kent and $10 for the City of Federal Way. Variances in this revenue source can reflect the type of activities that may generate fines and forfeits that a city has in place.
City of Auburn Revenue Manual 69
$- $500 $1,000 $1,500 $2,000 $2,500 $3,0002016 King CountySub-Total Revenues per CapitaSub-Total Revenues per Capita: The graphic below includes the total revenues per capita of the combined prior four charts including Taxes, Licenses and Permits, Goods and Services and Fines and Penalties. In 2016, Auburn collected $720 on a per capita basis, as compared to $1,054 for the City of Renton, $666 for the City of Kent, and $361 for the City of Federal Way.
City of Auburn Revenue Manual 70
While these comparative per capita statistics provide interesting insights into the level of
revenue collected between jurisdictions, it is important to be aware that there can be many
factors affecting revenue collections and that the amount of revenue collected can often
reflect the relative priorities of a community (for example, the type and level of utility taxes
assessed or whether a jurisdiction has installed photo enforcement cameras). Therefore,
while these comparisons make for interesting comparisons, conclusions should not and
cannot be drawn without the benefit from a more in-depth analysis of publicly available
information.
City of Auburn Revenue Manual 71
City of Auburn Revenue Manual
Prepared by:
City of Auburn Finance Department
25 West Main Street
Auburn WA, 98001-4998
Shelley Coleman
Finance Director
Bob Brooks
Financial Planning Manager
Tamara Baker
Financial Analyst