HomeMy WebLinkAbout2015 REVENUE MANUAL
This Revenue Manual includes:
2011 – 2013 actual results
2014 actual results (unaudited)
2015 amended budget (through Council
Approved Budget Amendment #1 and March
Mayor Debit/Credit).
Prepared by the City of Auburn Finance Department
2015
REVENUE
MANUAL
City of Auburn Revenue Manual 2
Table of Contents
Introduction ....................................................................................................................... 4
Reader’s Guide ................................................................................................................... 5
Summary of Significant Revenues ......................................................................................... 6
Taxes ................................................................................................................................. 7
Property Taxes .................................................................................................................... 8
Sales and Use Tax .............................................................................................................. 11
Summary of Utility and Other Tax Rates............................................................................ 14
Cable TV 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
City of Auburn Revenue Manual 3
Intergovernmental ........................................................................................................... 35
Law Enforcement Services………………………………………………………………………….36
Criminal Justice Distributions from WA State..................................................................... 37
Federal / State / Local Grants ............................................................................................ 38
Liquor Excise Tax and Liquor Profit Distributions from WA State ....................................... 39
Motor Vehicle Fuel Tax Distributions from WA State ........................................................ 40
Muckleshoot Casino – Reimbursement for Services Rendered ............................................ 41
Streamlined Sales Tax ....................................................................................................... 42
Fines, Forfeits and Other Revenues ................................................................................... 43
Fines and Forfeits ............................................................................................................. 44
Fire Insurance Premium Tax ............................................................................................. 45
Investment Income .......................................................................................................... 46
Rental Income ................................................................................................................. 47
Enterprise Funds .............................................................................................................. 48
Airport Revenues ............................................................................................................. 49
Cemetery Revenues – Operations and Endowment Care ................................................... 50
Water Utility Revenues .................................................................................................... 51
Sewer Utility Revenues ...................................................................................................... 52
Storm Drainage Utility Revenues ...................................................................................... 53
Solid Waste Utility Revenues ............................................................................................ 54
Appendix ........................................................................................................................ 55
Historical Factors Affecting City Revenues .......................................................................... 56
City of Auburn Summary of Revenues by Category ............................................................ 59
City of Auburn Summary of Revenues per Capita ............................................................... 61
Credits ............................................................................................................................. 63
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 34 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 30%); sales and use tax (approximately
29%); and utility taxes (approximately 19%). 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 forfeits, 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:
Historical collections,
presented both in tabular
and graphic formats.
A
B
C
Revenue source and
description.
Basis for calculation or
assessment of City revenue
source; including legislative
basis (Auburn City Code and
State law).
City of Auburn Revenue Manual 6
Significant Revenue Sources by Category – 2015 Adjusted Budget
2015 Adjusted
Budget
TAXES
Property 17,307,600$
Sales & Use 18,957,000
City Utility 4,030,300
Electric Utility 4,122,700
All Other Taxes 7,374,600
Sub-Total Taxes 51,792,200$
LICENSES, PERMITS AND OTHER
FEES/CHARGES
Mitigation/Impact Fees 990,000$
Park Fees 2,095,180
Permit Fees 1,472,300
All Other Fees and Permits 1,114,000
Sub-Total Fees and Permits 5,671,480$
INTERGOVERNMENTAL REVENUES
Federal/State/Local Grant 17,721,506$
Motor Vehicle Fuel Tax 1,487,100
Streamlined Sales Tax 2,000,000
All Other Intergovernmental Revenues 2,221,270
Sub-Total Intergovernmental Revenues 23,429,876$
FINES, FORFEITS AND OTHER
REVENUES
Fines and Forfeits 802,840$
Rental Income 650,050
All Other Fines and Forfeit Revenues 206,234
Sub-Total Fines and Forfeit Revenues 1,659,124$
ENTERPRISE FUND REVENUE
Water Utility 13,292,465$
Sewer Utility 23,762,993
Storm Drainage Utility 8,960,928
Solid Waste Utility 11,863,800
All Other Enterprise Revenues 1,602,600
Sub-Total Enterprise Revenues 59,482,786$
TOTAL REVENUE 142,035,465$
0.7%
12.2%
16.7%
13.3%
1.4%
2.8%
2.9%
0.8%
5.2%
1.5%
1.0%
12.5%
1.0%
1.6%
0.6%
0.5%
9.4%
0.1%
8.4%
6.3%
1.1%
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 $1,000 of assessed value (AV)”.
HISTORICAL DATA:
General Fund, Fund 103 and
Fund 321 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total Property Tax 14,683,328$ 14,987,637$ 14,535,673$ 15,933,338$ 17,307,600$
Total Assessed Value (in 000's)7,564,507$ 7,225,550$ 6,911,112$ 7,422,169$ 8,238,289$
City Levy Rate per $1,000 of AV 1.93$ 2.08$ 2.10$ 2.17$ 2.08$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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 $2.38818. Rates are expressed in dollars per $1,000 of
assessed value (AV).
19¢- All Others
9¢- King
Co42¢- Auburn School District 16¢- State 14¢- City
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.
2013 2014 2015
Direct regular and special levies
City of Auburn [a] $ 2.10000 $ 2.16739 $2.08085
Overlapping regular and special
levies
Auburn School District 6.62190 6.50262 6.16768
King County 1.54051 1.51605 1.34522
State of Washington 2.56720 2.47044 2.28514
Port of Seattle .23324 .21533 .18885
Emergency Medical Services .30000 .33500 .30217
Hospital District .50000 .50000 .50000
King County Library District .56743 .56175 .50276
Valley Regional Fire
Authority
1.20479 1.20294 1.18043
King County Flood Zone .13210 .15369 .13860
King County Ferry District .00378 .00349 .00000
Subtotal – overlapping levies $ 13.67095 $ 13.46131 $ 12.61085
Total $ 15.77095 $ 15.62870 $ 14.69170
Where Your Property Tax Dollars Go
City of Auburn Revenue Manual 10
City of Auburn
$624
Auburn School District
$1,850King County
$404
State of Washington
$685
Port of Seattle
$57
Emergency Medical
Services (EMS)
$91
Hospital District
$150
King County Library
District
$151
Valley Regional Fire
Authority
$354
King County Flood Zone
$42
Property Tax Levied on a $300,000 Home -2015
Where it Goes
City of Auburn Revenue Manual 11
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes is used to support general City services and
local street repair and maintenance. The sales tax rate for the City of
Auburn is 9.5% in the King County section of the City, and 9.4% in the
Pierce County section of the City. The following table provides a
breakdown of the sales tax rate.
HISTORICAL DATA:
General Fund, Fund 103 and
Fund 231 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Sales & Use Tax 12,818,411$ 13,163,556$ 14,572,991$ 15,732,971$ 15,262,000$
Sales Tax Credit for Annexation 1,466,220 1,542,272 1,694,630 1,836,391 1,856,000
Criminal Justice Sales Tax 1,347,647 1,401,995 1,516,946 1,658,228 1,589,000
LRF Sales Tax Credit 282,129 269,243 277,292 241,767 250,000
Total 15,914,408$ 16,377,066$ 18,061,858$ 19,469,356$ 18,957,000$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
$20,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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 0.90%0.90%
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%
9.50%9.40%
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.
CITY
ECONOMIC
PROFILE:
The City has a diverse economy with approximately 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 2014.
Retail Trade
30%
Services
21%
Automotive
21%
Construction
11%
Wholesale Trade
8%
Manufacturing
8%
Miscellaneous
1%
City of Auburn Revenue Manual 13
State Rate
68.4%
City Rate
8.9%
County Rate
1.6%
Transportation
(METRO)
9.5%
Regional Transit
Authority
9.5%
Mental Health Local
Tax
1.1%
Criminal Justice Local
Tax
1.1%
Sales Taxes -Where it Goes
King
County
Where Your 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 TV Utility Tax 6.0% 1.0% 3.42
Cable TV 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 TV UTILITY TAX AND FRANCHISE FEE
DESCRIPTION:
Cable television 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 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Cable TV Franchise Fee 860,952$ 885,044$ 941,372$ 952,199$ 951,900$
Cable TV Utility Tax 161,950 166,102 174,105 179,054 177,800
Total 1,022,902$ 1,051,146$ 1,115,477$ 1,131,253$ 1,129,700$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 1.0% cable TV utility
tax to be used by the City in support of its arterial street system. The
maximum tax rate allowable under state law is 6.0%.
13.36.030: City's authority to grant franchises.
13.36.230: Defines franchise fees of 5.0% and the quarterly payment
schedule.
REVISED
CODE OF
WA:
80.32.010: Cities and counties may grant franchises.
City of Auburn Revenue Manual 16
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and arterial street
improvements.
HISTORICAL DATA:
General Fund and Fund 105 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Interfund Sewer Taxes 1,191,454$ 1,321,453$ 1,691,577$ 1,637,814$ 1,684,200$
Interfund Water Taxes 690,188 754,424 854,719 958,507 946,300
Interfund Solid Waste Taxes 524,656 641,488 727,546 775,555 750,000
Interfund Storm Taxes 541,999 564,450 618,408 696,791 649,800
Total 2,948,297$ 3,281,816$ 3,892,250$ 4,068,667$ 4,030,300$
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Total revenues from City utility funds.
AUBURN CITY
CODE:
3.40.020: Establishes the City’s authority to assess a 7.0% tax. State
law does not provide a maximum rate.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 17
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and arterial
street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 3,739,160$ 3,750,846$ 4,059,276$ 3,997,291$ 4,122,700$
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN CITY
CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under state law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
City of Auburn Revenue Manual 18
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 1,675,963$ 1,576,954$ 1,596,891$ 1,584,211$ 1,664,400$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility. Use tax imposed on the individual
consumer for the privilege of using natural gas.
AUBURN CITY
CODE:
3.61.010: Imposes use tax.
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under state law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
82.14.230: Authorizes a city to impose a natural gas or manufactured
use tax. Effective July 1, 2015, natural gas sold or used as
transportation fuel is exempt from this tax rate.
City of Auburn Revenue Manual 19
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 166,289$ 134,680$ 119,094$ 125,504$ 123,700$
$0
$50,000
$100,000
$150,000
$200,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, including garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Revenues).
AUBURN CITY
CODE:
3.41.010: Levy authority of 7.0% tax rate.
REVISED
CODE OF
WA:
82.18: Establishes the City’s authority to assess a solid waste utility tax.
City of Auburn Revenue Manual 20
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 2,390,385$ 2,297,352$ 2,214,292$ 2,156,067$ 2,173,200$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: A telephone business is defined as a business that provides access to a
local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN CITY
CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6.0%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
82.04.065: Defines telephone, telecommunications, and ancillary
services.
City of Auburn Revenue Manual 21
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 353,825$ 347,732$ 324,906$ 321,016$ 330,300$
$0
$100,000
$200,000
$300,000
$400,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5.0%). By City policy, admission taxes collected
from the Auburn Golf Course are collected and transferred to this
General Fund account.
AUBURN CITY
CODE:
3.52.010: Authorizes a tax of five percent (5.0%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 22
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all card games, punch board games, pull tabs, bingo
games, raffles, and amusement games played within the City limits.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Card Games 198,359$ 218,923$ 169,325$ 238,032$ 199,000$
Punch Board and Pull Tabs 53,385 38,633 28,750 40,295 30,000
Bingo and Raffles 2,510 3,061 2,678 2,094 2,000
Amusement Games 3,797 4,875 1,404 1,724 1,400
Total 258,050$ 265,491$ 202,157$ 282,144$ 232,400$
$0
$100,000
$200,000
$300,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by state law. Net receipt is defined as gross receipts less
amounts awarded as cash and merchandise. Charitable or non-profit
organizations are exempt from the tax.
AUBURN CITY
CODE:
3.80.010: Authorizes a city to tax any person, association or
organization engaging in gambling activities pursuant to a state license.
City of Auburn Revenue Manual 23
REVISED
CODE
OF WA:
9.46.110: Authorizes this tax on gross receipts of gambling activities.
9.46.113: States that the tax collected on gambling activities must be used
primarily for the purpose of public safety.
The following table summarizes the gambling taxes in effect.
Activity Type Auburn Tax Allowed by RCW
Card Games 4.0% of gross revenue 20.0% of gross receipts
Punchboards and Pull-Tabs
For-Profit 10.0% of net receipts 5.0% of gross receipts or
10.0% of net receipts
Non-Profit 10.0% of net receipts 10.0% of net receipts
Amusement Games 2.0% of net receipts 2.0% of net receipts
Bingo and Raffles 5.0% of net receipts 5.0% of net receipts
City of Auburn Revenue Manual 24
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Excise Tax, also known as the Lodging Tax, is levied
on all lodging in hotels, rooming houses, tourist courts, motels or
trailer camps within the City of Auburn and is used for the sole
purpose of paying for the cost of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 65,058$ 78,143$ 90,581$ 99,782$ 87,900$
$0
$25,000
$50,000
$75,000
$100,000
$125,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Applies to the sale or charge made for furnishing lodging by a hotel,
rooming house, tourist court, motel or trailer camp. The state
maximum Hotel/Motel tax rate is 2.0%, however most cities in King
County are limited to 1.0% as the other 1.0% is allocated to the debt
payment for Safeco and Century Link fields. The City of Auburn levies
a 1.0% Hotel/Motel Excise Tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF
WA:
82.08: Defines the lodging tax.
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate of
2.0%.
City of Auburn Revenue Manual 25
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned real or personal property. Revenues are used to support
general governmental services.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 49,467$ 39,262$ 37,215$ 37,233$ 33,000$
$0
$25,000
$50,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the state, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The state rate is
12.84% of which 4.0% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of the tax.
3.44.020: Establishes the City tax rate of 4.0%.
3.44.060: Authorizes the City to collect the tax on behalf of the
state.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4.0%.
82.29A.090: Distributions by the State Treasurer.
City of Auburn Revenue Manual 26
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property located
within the corporate limits of the City of Auburn and is dedicated for local
governmental capital projects. REET proceeds are placed in the Capital
Improvement Fund.
HISTORICAL DATA:
Fund 328 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
REET 1 743,582$ 879,362$ 1,112,949$ 1,234,818$ 800,000$
REET 2 743,582 879,362 1,112,949 1,234,818 800,000
Total 1,487,163$ 1,758,725$ 2,225,898$ 2,469,637$ 1,600,000$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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.
AUBURN
CITY CODE:
3.56.010: Imposition of the tax.
3.56.040: Distribution of tax proceeds and limitations.
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). (See table
on following page for limitations of use).
City of Auburn Revenue Manual 27
From June 30, 2012 to December 31, 2016, a city can use the greater of
one hundred thousand dollars or thirty five percent of REET revenues
(not to exceed one million dollars per year) for the operation and
maintenance of existing capital projects.
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.
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 $50 and covers the period from January 1 through December 31.
HISTORICAL DATA:
General Fund and Fund 121 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Business Licenses 195,377$ 231,957$ 236,162$ 171,422$ 219,000$
Business Improvement Area 58,678 56,734 69,475 42,988 55,000
Total 254,054$ 288,690$ 305,637$ 214,410$ 274,000$
$0
$100,000
$200,000
$300,000
$400,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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 $1,500/year (Ordinance No. 4293).
Revenues generated from the BIA assessment are deposited directly
into the BIA Fund (Fund 121) and may be used to support downtown
improvements, marketing, or safety measures.
AUBURN CITY
CODE:
ACC section 5 provides for regulation and enforcement of the City’s
business licenses. Ordinance No. 4293.
REVISED
CODE OF
WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 30
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, fire, park, school and traffic impact fees as well as
wetland mitigation. The fees are used to mitigate costs associated with City
growth and are imposed at the time of application to the City for a
development activity permit.
HISTORICAL DATA:
Fund 124 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Transportation Impact 826,684$ 1,282,567$ 1,411,260$ 976,467$ 800,000$
Fire Impact/Mitigation 144,185 132,951 173,103 289,376 100,000
Park Impact/Mitigation 30,432 10,500 39,500 154,000 75,000
School Impact/Mitigation 17,260 21,528 25,142 16,796 15,000
Wetland Mitigation - - 38,594 - -
Traffic Mitigation 170,000 - 4,862 - -
Total 1,188,560$ 1,447,547$ 1,692,460$ 1,436,639$ 990,000$
Check 1,188,560 1,447,547 1,692,460 1,436,639
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
3.04.560: Establishes the Mitigation Impact Fund.
Title 19: Establishes school, transportation, traffic, fire and park impact
fees.
REVISED
CODE OF
WA:
82.02.050-110: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 31
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, athletic leagues, theatre performances and classes, senior
center activities, concession sales, and special events.
HISTORICAL DATA:
General Fund and Fund 437*2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Golf Course Revenues*1,159,227$ 1,157,242$ 1,217,633$ 1,229,211$ 1,235,200$
Recreational Classes 574,363 456,248 380,866 465,087 400,000
League Fees 11,121 152,529 145,105 145,678 130,000
Theatre/Arts 110,350 144,292 148,169 179,382 135,500
Senior Center Programs 108,689 107,745 100,888 119,132 109,000
Special Events - 8,231 99,926 97,479 85,000
Other 389 381 480 700 480
Total 1,964,139$ 2,026,667$ 2,093,067$ 2,236,669$ 2,095,180$
* Golf Course revenues are reported in Fund 437 through 2013. Effective 2014 forward, they are reported in the General Fund.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Parks, Arts and Recreation department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF
WA:
67.20.010: Gives the City the authority to acquire and operate certain
recreational facilities.
City of Auburn Revenue Manual 32
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical permit
fees. Additional permit fees include plumbing, alarm permits, excavation,
electrical inspection permits, street/curb permits, and other permits
(concealed weapons permit fees).
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Building Permits 1,104,185$ 1,683,465$ 2,101,174$ 1,505,799$ 1,100,000$
Plumbing Permits 213,299 196,022 208,691 179,436 121,000
Alarm Permits 93,204 59,828 104,818 98,987 88,000
Excavation Permits 76,442 76,567 105,945 87,129 70,000
Electrical Inspection Permits 60,617 65,174 86,143 73,628 44,000
Street/Curb Permits 15,989 17,827 55,888 141,159 35,000
Other Permits 10,404 13,803 15,824 13,173 14,300
Total 1,574,140$ 2,112,686$ 2,678,483$ 2,099,311$ 1,472,300$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2012 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Authorizes a city, town, or county of the state to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 33
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was previously
provided by King County).
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total -$ -$ 127,303$ 129,930$ 160,000$
$0
$50,000
$100,000
$150,000
$200,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: A license fee is assessed on every dog and/or cat owned. With the
implementation of the Auburn Valley Humane Society (AVHS) and
animal control services being provided by the City of Auburn's police
department, pet licensing revenue is now retained by the City effective
January 1, 2013, per Resolution No. 4868.
AUBURN CITY
CODE:
6.04.010: Requires an animal license for any dog or cat over the age
of eight weeks of age.
18.31.230: Establishes the type and maximum number of animals
permitted.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 34
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, FAC linear charges
(fees assessed on projects that require extension of public facilities), zoning
and subdivision fees.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Plan Check Fees 435,262$ 1,091,442$ 828,033$ 833,046$ 550,000$
FAC Linear Charges 33,154 67,988 178,789 113,033 70,000
Zoning/Subdivision Fees 40,998 63,454 109,790 139,751 60,000
Total 509,414$ 1,222,884$ 1,116,612$ 1,085,830$ 680,000$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Fees are assessed on individuals, organizations, or businesses to review
building plans, charges for the extension of public facilities, fees for
zoning and subdivisions.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2012 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 35
Intergovernmental
City of Auburn Revenue Manual 36
REVENUE: LAW ENFORCEMENT SERVICES
DESCRIPTION:
Revenues collected by the City for Police Officer services rendered.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 54,461$ 56,659$ 57,557$ 754,700$ 568,000$
$0
$200,000
$400,000
$600,000
$800,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Law enforcement services revenues are based upon contracted
services provided by the Auburn Police Department for services
rendered.
AUBURN CITY
CODE:
Not applicable.
REVISED CODE
OF WA:
43.43.112: Provides guidelines for private law enforcement off-duty
employment.
ADDITIONAL
INFORMATION:
Through 2013, this revenue was netted against the cost of providing
services. Due to a change in accounting methodology effective in
2014, these revenues are no longer netted against the expenditures.
City of Auburn Revenue Manual 37
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are state shared revenues distributed to cities based upon crime rate
and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 235,036$ 238,147$ 171,736$ 197,584$ 291,300$
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: State distributed money includes Criminal Justice (CJ) High Crime, CJ
Violent Crime, CJ Special Programs, CJ Population, CJ Contracted
Services and CJ DUI. The high crime distribution to the City of Auburn
was discontinued during the state’s 2013-2014 Fiscal Budget, which
reflects a decline in the City’s crime rate relative to the statewide
average. Effective during the state’s 2014-2015 Fiscal Budget, the City
of Auburn qualifies for this distribution as is reflected in the 2015
adjusted budget above.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF
WA:
82.14.320: Municipal criminal justice assistance account - eligibility and
use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 38
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State and Local grant funding for
a variety of programs that benefit the City, such as transportation
improvements, airport maintenance, park programs, and police services.
HISTORICAL DATA:
By Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
General Fund 790,643$ 992,874$ 375,243$ 468,085$ 781,181$
Other Funds 10,834,918 12,317,670 4,951,932 3,975,116 16,940,325
Total 11,625,562$ 13,310,544$ 5,327,174$ 4,443,201$ 17,721,506$
By Source
Federal 8,707,161$ 3,849,578$ 2,415,660$ 2,781,126$ 8,028,415$
State 2,226,994 7,539,790 2,407,553 1,451,461 9,355,820
Local 691,406 1,921,176 503,962 210,614 337,270
Total 11,625,562$ 13,310,544$ 5,327,174$ 4,443,201$ 17,721,506$
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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:
The year over year increase seen in the 2015 adjusted budget
compared to 2014 is primarily due to an increase in Federal and State
grant monies for street related projects. In 2014, the City received
$1.6 million in street related grant monies and expects to receive
approximately $13.3 million in 2015.
City of Auburn Revenue Manual 39
REVENUE: LIQUOR EXCISE TAX AND LIQUOR PROFIT
DESCRIPTION:
These are state shared revenues distributed to cities based upon
population and are used to help pay for local policing of liquor
establishments.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Liquor Profits 479,381$ 517,056$ 640,375$ 650,720$ 630,340$
Liquor Excise Tax 335,127 260,420 47,724 137,613 101,630
Liquor Store Sales - 188,230 - - -
Total 814,509$ 965,706$ 688,099$ 788,333$ 731,970$
$0
$250,000
$500,000
$750,000
$1,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Sale of spirits in their original package. Spirits include any beverage
containing alcohol obtained by distillation, including wines with more
than 24.0% alcohol by volume.
AUBURN CITY
CODE:
Section 3.04.040: Established the "alcoholism fund" account which
holds the 2.0% to be used for treatment programs.
REVISED
CODE OF
WA:
82.08.150: Established the tax rate on certain sales of intoxicating
liquors.
82.08.170: Apportion and distribution of funds based on city
population and authorized the one year moratorium of excise taxes.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
City of Auburn Revenue Manual 40
REVENUE: MOTOR VEHICLE FUEL TAX
DESCRIPTION:
These are state shared revenues distributed to cities primarily for road
repair. The state motor vehicle fuel tax is 37.5 cents per gallon and the
City’s share is just under 3 cents.
HISTORICAL DATA:
General Fund, Fund 102
and Fund 120 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 1,465,720$ 1,444,724$ 1,472,734$ 1,510,614$ 1,487,100$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: The total Motor Vehicle Fuel Tax (MVFT) rate is 37.5 cents per gallon.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF
WA:
46.68.090: Distribution of statewide fuel taxes. Effective July 1, 2015
amendment to the existing RCW to impose this tax upon fuels used for
the propulsion of motor vehicles only.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
82.36: Motor Vehicle Fuel Tax.
82.36.025: Establishes rate of tax.
82.38.030: Defines tax rate of special fuel.
City of Auburn Revenue Manual 41
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) Casino
for reimbursement of police, street maintenance, and legal services
provided by the City to the Casino.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 540,050$ 730,376$ 509,734$ 634,467$ 630,000$
$0
$200,000
$400,000
$600,000
$800,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Reimbursement of actual cost of services provided, reviewed and
approved annually by the Muckleshoot Indian Tribe; governed by
contractual agreement with the City.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF
WA:
Not applicable.
City of Auburn Revenue Manual 42
REVENUE: STREAMLINED SALES TAX
DESCRIPTION:
The Streamlined Sales Tax revenue source was implemented in 2008 as a
way for cities to offset the negative fiscal impact of the Streamlined Sales
and Use Tax Agreement (SSUTA), also known as ‘destination sourcing’.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 1,987,348$ 1,894,001$ 1,952,778$ 1,962,161$ 2,000,000$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: All taxable retail sales and events. This revenue source is collected by
the Department of Revenue and distributed to cities quarterly.
AUBURN CITY
CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to cities to tax all taxable retail sales and
events.
City of Auburn Revenue Manual 43
Fines, Forfeits and
Other Revenues
City of Auburn Revenue Manual 44
REVENUE: FINES AND FORFEITS
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Traffic Infractions 652,860$ 593,132$ 441,145$ 471,580$ 440,900$
Parking Infractions 172,137 109,691 116,659 133,676 108,700
False Alarm Fines 69,252 60,123 91,214 85,320 74,700
Criminal Non-Traffic 86,790 84,020 56,899 40,632 44,000
Criminal Traffic 63,996 61,019 35,826 34,152 35,400
Driving While Intoxicated 17,491 29,121 19,477 16,751 15,200
Photo Enforcement 825,337 595,247 599,772 383,307 -
Other Revenues 65,265 60,934 75,692 94,602 83,940
Total 1,953,129$ 1,593,286$ 1,436,685$ 1,260,020$ 802,840$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Persons who violate municipal laws which are punishable by fine or
fee within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code govern civil penalties and
vehicle and traffic safety.
REVISED CODE
OF WA:
Various sections governing civil penalties and public safety.
ADDITIONAL
INFORMATION:
The decline in revenues seen in the graphic above is primarily due to
the termination of the City’s Photo Enforcement program effective
June 1, 2014.
City of Auburn Revenue Manual 45
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The state collects a two percent tax on the premiums of all insurance
policies written; 25.0% of the revenue collected is distributed to cities
and fire districts that have a Firemen's Pension Fund.
HISTORICAL DATA:
Fund 611 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Total 66,375$ 63,205$ 70,036$ 77,558$ 70,000$
$0
$25,000
$50,000
$75,000
$100,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Net premiums received by authorized insurers.
AUBURN CITY
CODE:
Authority for this tax was established by the Revised Code of
Washington (RCW).
REVISED
CODE OF
WA:
48.14.020: Authorizes the state to impose this tax.
41.16.050: Authorizes the distribution of the tax to the City to fund its
fire pension requirements. Distribution is based on the City's report to
the State Treasurer on the number of paid firemen. The entire amount
is deposited into the Firemen's Pension Fund (Fund 611).
City of Auburn Revenue Manual 46
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
General Fund 86,932$ 89,805$ 45,977$ 41,767$ 36,850$
All Other Funds 303,132 230,259 207,307 168,008 99,384
Total 390,064$ 320,064$ 253,284$ 209,775$ 136,234$
$0
$100,000
$200,000
$300,000
$400,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Interest rates from the state investment pool, interest on money market
accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 47
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Senior Center and other park facilities,
fees for use of golf carts, fees for use of all athletic fields, picnic shelters, and
campsites. This category also includes revenues generated from Auburn
Avenue Theatre rentals, cell phone tower leases at Game Farm Park, and
other lease revenues.
HISTORICAL DATA:
General Fund, Fund 104,
321, 437* and 505 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
General Fund 364,939$ 317,747$ 275,192$ 686,367$ 528,100$
Hotel/Motel Fund 17,137 12,775 - - -
Municipal Parks Fund 59,736 52,169 52,801 121,557 54,530
Golf Course Fund*207,873 196,087 218,686 - -
Facilities Fund 80,066 97,527 107,574 70,325 67,420
Total 729,751$ 676,304$ 654,253$ 878,249$ 650,050$
* Golf cart rental revenues are reported in the Golf Course Fund (Fund 437) through 2013. Effective 2014 forward,
these revenues are reported in the General Fund.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: All leased City owned properties and fees generated from activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport; those
revenues are included in this manual under Airport Revenues.
AUBURN CITY
CODE:
3.68.010: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 48
Enterprise Funds
City of Auburn Revenue Manual 49
REVENUE: AIRPORT REVENUES
DESCRIPTION:
Airport revenues are derived from hangar rents, tie downs, property leases
and fuel flowage fees.
HISTORICAL DATA:
Airport Fund 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Tie Down and Hangar Rent 410,487$ 390,745$ 407,827$ 437,089$ 450,500$
Property Leases 210,035 180,408 186,201 196,259 213,600
Fuel Facility Rent 18,000 18,000 18,000 - -
Airport Security Service 15,530 15,443 15,481 16,243 15,500
Flowage Fees 10,454 10,380 10,380 13,027 12,000
Total 664,505$ 614,976$ 637,889$ 662,617$ 691,600$
0
0.5
1
1.5
2
2.5
616301.33665635.49810164.08
Ser
ies
3
$0
$200,000
$400,000
$600,000
$800,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Hangar rentals, tie downs, property leases and fuel flowage fees. Due
to the revised Airport contract in 2014, fuel flowage fees are based on
a percentage of fuel pumped and fuel facility rent is no longer
applicable. Auburn Municipal Airport is one of the busiest general
aviation airports in Washington State. There are approximately
142,000 takeoffs and landings a year with 284 aircrafts based at the
Airport. The Airport is owned by the City, but privately operated
under contract.
AUBURN CITY
CODE:
3.04: Creates the Airport Fund and establishes uses of funds.
REVISED
CODE OF
WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 50
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWMENT CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 701 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Lot Sales 252,510$ 281,407$ 374,994$ 380,561$ 330,000$
Openings/Closings 211,457 194,181 209,319 220,706 210,000
Liners/Settings 172,603 167,811 184,667 196,576 173,000
Markers 104,957 171,507 158,882 165,331 150,000
Cemetery Endowment Care 44,829 48,660 37,506 37,833 33,000
Other Revenues 10,387 10,298 16,417 23,804 15,000
Total 796,742$ 873,864$ 981,784$ 1,024,810$ 911,000$
Lot Sales (33,202)$ 28,898$ 93,587$ 5,567$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Cemetery Sales
Cemetery Endowment Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN CITY
CODE:
3.04.080: Establishes the Cemetery Fund and guidelines for its use.
3.04.090: Establishes the Cemetery Endowment Care Fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52.040: Grants cities and towns the authority to own, operate,
and improve cemeteries.
City of Auburn Revenue Manual 51
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charges based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City also provides water to the City of Algona
and Water District #111 under wholesale agreements.
HISTORICAL DATA:
Fund 430 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
City Water Services 8,918,617$ 10,209,742$ 11,551,283$ 13,001,105$ 13,152,465$
Application and Other Revenues 105,495 126,022 144,068 122,154 90,000
Rents, Leases and Concessions 52,385 50,122 51,840 57,723 50,000
Total 9,076,497$ 10,385,886$ 11,747,191$ 13,180,983$ 13,292,465$
MGD* Water Sold 6.5 6.7 6.7 6.9 7.0
(*Million Gallons per Day)
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Number of water accounts and volume of water consumed.
AUBURN CITY
CODE:
13.06.25: Establishes the City's Water Utility Fund.
13.06.040: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.91: Municipal water and sewer facilities act.
35.92.010: Authorizes cities to operate waterworks.
35.92.025: Authorizes cities to charge for connection to the city water
system.
City of Auburn Revenue Manual 52
REVENUE: SEWER UTILITY REVENUES
DESCRIPTION:
The Sewer Utility bills customers a fee for wastewater collection and
conveyance to King County for treatment.
HISTORICAL DATA:
Fund 431 and Fund 433 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
Metro Service Charge 12,028,504$ 12,616,197$ 14,271,239$ 14,590,389$ 15,526,037$
City Sewer Services 4,105,670 5,405,875 6,806,771 7,649,680 7,636,956
Metro Industrial Charge 505,385 516,133 580,544 711,355 575,000
Application Revenues 27,590 47,082 53,394 38,287 25,000
Total 16,667,149$ 18,585,288$ 21,711,948$ 22,989,711$ 23,762,993$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
$20,000,000
$24,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
City Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN CITY
CODE:
13.20.020: Establishes the City’s Sewer Utility Fund.
13.20.044: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 53
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection and
conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Fund 432 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
City Storm Drainage Services 6,870,985$ 7,330,241$ 8,034,652$ 8,809,885$ 8,900,928$
Storm Application Revenues 67,390 149,339 149,651 157,800 60,000
Total 6,938,375$ 7,479,580$ 8,184,303$ 8,967,685$ 8,960,928$
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
BASE: Number of storm drainage accounts and amount of impervious surface
area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN CITY
CODE:
13.48.020: Establishes the Storm Drainage Utility Fund.
134.48.060: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 54
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage pickup. The Solid Waste
Utility contracts with Waste Management of Washington, Inc. for services.
HISTORICAL DATA:
Fund 434 2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
City Solid Waste Services 8,021,907$ 9,484,140$ 10,650,203$ 11,213,099$ 10,893,300$
Yard Waste 642,517 801,747 911,909 1,006,961 970,500
Total 8,664,423$ 10,285,887$ 11,562,112$ 12,220,060$ 11,863,800$
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2011 A 2012 A 2013 A 2014 Est A 2015 Adj B
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 Waste 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 55
Appendix
City of Auburn Revenue Manual 56
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 $54 million to the City. 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 57
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 $575,000 per year in 2015 and 2016.
Streamlined Sales and Use Tax (SST) (2008). In 2003, the Legislature enacted Senate Bill
5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The
agreement attempts to create a Sales Tax collection system that is uniform across all states.
Washington State changed from a point of sale collection process to a point of delivery
collection process in July 2008. Funding to mitigate the losses as a result of SST is currently
being provided by the State.
Liquor State Shared Revenue Distributions (2012). In 2012, as a part of the State Legislature’s
strategy to balance the State budget, local distributions of liquor excise taxes and liquor
profits were suspended/reduced. Specifically, liquor excise taxes were temporarily suspended
for the period July 1, 2012 to June 30, 2013 and was reinstated at approximately 65% of its
original levels. Liquor profits were frozen at 2011 levels.
City of Auburn Revenue Manual 58
City of Auburn Revenue Manual 59
Summarized Revenues by Category
On the following page you will find the City of Auburn’s major sources of revenues
summarized by revenue stream and revenue category. This is intended to give the reader a
scope of the City’s revenue sources as well as to be able to quickly view revenue trends and
magnitude.
City of Auburn Revenue Manual 60
REVENUES BY CATEGORY*
For all fund types
TAXES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Property 14,683,328$ 14,987,637$ 14,535,673$ 15,933,338$ 17,307,600$
Sales & Use 15,914,408 16,377,066 18,061,858 19,469,356 18,957,000
Cable TV 1,022,902 1,051,146 1,115,477 1,131,253 1,129,700
City Utility 2,948,297 3,281,816 3,892,250 4,068,667 4,030,300
Electric Utility 3,739,160 3,750,846 4,059,276 3,997,291 4,122,700
Natural Gas Utility 1,675,963 1,576,954 1,596,891 1,584,211 1,664,400
Solid Waste - External Utility 166,289 134,680 119,094 125,504 123,700
Telephone Utility 2,390,385 2,297,352 2,214,292 2,156,067 2,173,200
Admissions 353,825 347,732 324,906 321,016 330,300
Gambling 258,050 265,491 202,157 282,144 232,400
Hotel/Motel Excise 65,058 78,143 90,581 99,782 87,900
Leasehold Excise 49,467 39,262 37,215 37,233 33,000
Real Estate Excise Tax (REET)1,487,163 1,758,725 2,225,898 2,469,637 1,600,000
Sub-Total 44,754,297$ 45,946,850$ 48,475,567$ 51,675,500$ 51,792,200$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Business Licenses 254,054$ 288,690$ 305,637$ 214,410$ 274,000$
Mitigation/Impact Fees 1,188,560 1,447,547 1,692,460 1,436,639 990,000
Park Fees 1,964,139 2,026,667 2,093,067 2,236,669 2,095,180
Permit Fees 1,574,140 2,112,686 2,678,483 2,099,311 1,472,300
Animal Licenses - - 127,303 129,930 160,000
Planning and Development Fees 509,414 1,222,884 1,116,612 1,085,830 680,000
Sub-Total 5,490,307$ 7,098,475$ 8,013,563$ 7,202,788$ 5,671,480$
INTERGOVERNMENTAL
REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Law Enforcement Services 54,461$ 56,659$ 57,557$ 754,700$ 568,000$
Criminal Justice Sales Tax 235,036 238,147 171,736 197,584 291,300
Federal/State/Local Grant 11,625,562 13,310,544 5,327,174 4,443,201 17,721,506
Liquor Excise & Profits 814,509 965,706 688,099 788,333 731,970
Motor Vehicle Fuel Tax 1,465,720 1,444,724 1,472,734 1,510,614 1,487,100
Muckleshoot Casino 540,050 730,376 509,734 634,467 630,000
Streamlined Sales Tax 1,987,348 1,894,001 1,952,778 1,962,161 2,000,000
Sub-Total 16,722,685$ 18,640,158$ 10,179,813$ 10,291,059$ 23,429,876$
FINES, FORFEITS AND
OTHER REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Fines and Forfeits 1,953,129$ 1,593,286$ 1,436,685$ 1,260,020$ 802,840$
Fire Insurance Premiums 66,375 63,205 70,036 77,558 70,000
Investment Income 390,064 320,064 253,284 209,775 136,234
Rental Income 729,751 676,304 654,253 878,249 650,050
Sub-Total 3,139,318$ 2,652,859$ 2,414,258$ 2,425,601$ 1,659,124$
ENTERPRISE FUND
REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Airport 664,505$ 614,976$ 637,889$ 662,617$ 691,600$
Cemetery 796,742 873,864 981,784 1,024,810 911,000
Water Utility 9,076,497 10,385,886 11,747,191 13,180,983 13,292,465
Sewer Utility 16,667,149 18,585,288 21,711,948 22,989,711 23,762,993
Storm Drainage Utility 6,938,375 7,479,580 8,184,303 8,967,685 8,960,928
Solid Waste Utility 8,664,423 10,285,887 11,562,112 12,220,060 11,863,800
Sub-Total 42,807,693$ 48,225,481$ 54,825,227$ 59,045,866$ 59,482,786$
Grand Total 112,914,300$ 122,563,821$ 123,908,427$ 130,640,814$ 142,035,465$
*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 61
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 62
REVENUES PER CAPITA BY CATEGORY*
For all fund types
City Population 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
King County portion 63,050 63,390 64,320 65,350 66,004
Pierce County portion 7,655 7,850 8,915 9,280 9,373
Total 70,705 71,240 73,235 74,630 75,376
TAXES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Property 208$ 210$ 198$ 213$ 230$
Sales & Use 225 230 247 261 251
Cable TV 14 15 15 15 15
City Utility 42 46 53 55 53
Electric Utility 53 53 55 54 55
Natural Gas Utility 24 22 22 21 22
Solid Waste - External Utility 2 2 2 2 2
Telephone Utility 34 32 30 29 29
Admissions 5 5 4 4 4
Gambling 4 4 3 4 3
Hotel/Motel Excise 1 1 1 1 1
Leasehold Excise 1 1 1 0 0
Real Estate Excise Tax (REET)21 25 30 33 21
Sub-Total 633$ 645$ 662$ 692$ 687$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Business Licenses 4$ 4$ 4$ 3$ 4$
Mitigation/Impact Fees 17 20 23 19 13
Park Fees 28 28 29 30 28
Permit Fees 22 30 37 28 20
Animal Licenses - - 2 2 2
Planning and Development Fees 7 17 15 15 9
Sub-Total 78$ 100$ 109$ 97$ 75$
INTERGOVERNMENTAL
REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Law Enforcement Services 1$ 1$ 1$ 10$ 8$
Criminal Justice Sales Tax 3 3 2 3 4
Federal/State/Local Grant 164 187 73 60 235
Liquor Excise & Profits 12 14 9 11 10
Motor Vehicle Fuel Tax 21 20 20 20 20
Muckleshoot Casino 8 10 7 9 8
Streamlined Sales Tax 28 27 27 26 27
Sub-Total 237$ 262$ 139$ 138$ 311$
FINES AND FORFEITS AND
OTHER REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Fines and Forfeits 28$ 22$ 20$ 17$ 11$
Fire Insurance Premiums 1 1 1 1 1
Investment Income 6 4 3 3 2
Rental Income 10 9 9 12 9
Sub-Total 44$ 37$ 33$ 33$ 22$
ENTERPRISE FUND
REVENUES 2011 Actual 2012 Actual 2013 Actual 2014 Estimated
Actual
2015 Adjusted
Budget
Airport 9$ 9$ 9$ 9$ 9$
Cemetery 11 12 13 14 12
Water Utility 128 146 160 177 176
Sewer Utility 236 261 296 308 315
Storm Drainage Utility 98 105 112 120 119
Solid Waste Utility 123 144 158 164 157
Sub-Total 605$ 677$ 749$ 791$ 789$
Grand Total 1,597$ 1,720$ 1,692$ 1,751$ 1,884$
*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 63
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