HomeMy WebLinkAbout2019 Revenue Manual
This Revenue Manual includes:
• 2015 - 2017 actual results
• 2018 actual results through year end
(unaudited)
• 2019 amended budget (through Council
Approved Budget Amendment #1, 2019
Project Carryforwards, and March 2019
Mayor Debit/Credit)
Prepared by the City of Auburn Finance Department
2019
REVENUE
MANUAL
City of Auburn Revenue Manual 1
April 2019
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 (2015-2018) and forecasted (2019) 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 Utility 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 Penalties 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 W ater 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 17%). 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 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 4,011,835$ 4,218,540$ 4,503,694$ 4,381,865$ 4,269,700$
$0
$1
$2
$3
$4
$5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions A
B
C
Revenue source and
description.
Historical
collections,
presented both in
tabular and graphic
formats.
Basis for
calculation or
assessment of City
revenue source;
including
legislative basis
(Auburn City Code
and State law).
City of Auburn Revenue Manual 6
Revenue Sources by Category – 2019 Adjusted Budget
TAXES
Page
Number
2019 Adjusted
Budget
Property 8 21,680,000$
Sales & Use 11 20,952,600
Cable Utility 15 2,225,600
City Utility 16 4,710,200
Electric Utility 17 4,269,700
Natural Gas Utility 18 1,347,500
Solid Waste Utility - External 19 156,800
Telephone Utility 20 1,413,500
Admissions 21 398,000
Gambling 22 415,500
Hotel/Motel Excise 24 150,000
Leasehold Excise 25 50,000
Real Estate Excise Tax (REET)26 2,400,000
Sub-Total 60,169,400$
LICENSES, PERMITS AND OTHER
FEES/CHARGES
Page
Number
2019 Adjusted
Budget
Business Licenses 29 265,000$
Mitigation/Impact Fees 30 1,001,200
Park Fees 31 2,417,480
Permit Fees 32 1,452,000
Animal Licenses 33 175,900
Planning and Development Fees 34 805,000
Sub-Total 6,116,580$
INTERGOVERNMENTAL REVENUES
Page
Number
2019 Adjusted
Budget
Law Enforcement Services 36 1,016,900$
Criminal Justice Sales Tax 37 316,000
Federal/State/Local Grants 38 10,204,375
Liquor Excise & Profits 39 1,064,900
Marijuana Excise Tax 40 108,000
Motor Vehicle Fuel Tax 41 1,770,000
Muckleshoot Casino 42 850,000
Streamlined Sales Tax 43 1,685,000
Sub-Total 17,015,175$
FINES, PENALTIES AND OTHER
REVENUES
Page
Number
2019 Adjusted
Budget
Fines and Penalties 45 919,000$
Fire Insurance Premiums 46 78,900
Investment Income 47 1,418,980
Rental Income 48 949,650
Sub-Total 3,366,530$
ENTERPRISE FUND REVENUES
Page
Number
2019 Adjusted
Budget
Airport 50 1,211,700$
Cemetery 51 1,126,000
Water Utility 52 15,502,500
Sewer Utility 53 27,384,200 1
Storm Drainage Utility 54 10,085,900
Solid Waste Utility 55 14,565,700
Sub-Total 69,876,000$
Grand Total 156,543,685$
13.8%
13.4%
2.7%
1.4%
3.0%
0.9%
0.6%
1.5%
0.3%
0.1%
0.9%
0.3%
0.1%
0.2%
1.5%
0.0%
0.9%
0.1%
0.5%
6.5%
0.5%
1.1%
0.2%
0.1%
0.7%
0.6%
1.1%
0.6%
0.6%
0.7%
0.8%
0.1%
0.9%
6.4%
9.9%
17.5%
9.3%
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 $1,000 of assessed value (AV)”.
HISTORICAL DATA:
General Fund and Fund 321 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total Property Tax 17,337,108$ 18,067,324$ 20,976,384$ 21,561,924$ 21,680,000$
Total Assessed Value (Billions)8.367$ 8.967$ 9.722$ 10.700$ 11.394$
City Levy Rate per $1,000 of AV 2.08$ 2.05$ 2.20$ 2.03$ 1.92$
$0
$4
$8
$12
$16
$20
$24
2015 A 2016 A 2017 A 2018 Est A 2019 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 $2.68340. Rates are expressed in dollars per $1,000 of
assessed value (AV).
2017 2018 2019
Direct regular and special
levies
City of Auburn [a]$2.19668 $2.03239 $1.92435
Overlapping regular and
special levies
Auburn School District 6.74299 6.29971 3.81351
King County 1.38294 1.32735 1.21906
State of Washington 2.03205 2.91820 2.62922
Port of Seattle 0.15334 0.13518 0.12266
Emergency Medical Services 0.26305 0.23940 0.21762
Hospital District 0.50089 0.45688 0.41673
King County Library District 0.45118 0.41190 0.37441
Sound Transit (ST)0.25000 0.22745 0.20700
Valley Regional Fire Authority 1.06821 0.98189 0.92352
King County Flood Zone 0.11740 0.10708 0.09660
King County Ferry District 0.00000 0.00000 0.00000
Subtotal – overlapping
levies $12.96205 $13.10504 $10.02033
Total $15.15873 $15.13743 $11.94468
10¢
King
County
32¢
Auburn School District
22¢
State
16¢
City of
Auburn
2¢
ST
18¢
All Other
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 2019 Property Tax Dollars Go
City of Auburn Revenue Manual 10
City of Auburn
$610
Auburn School District
$1,890King County
$398
State of Washington
$875
Port of Seattle
$40
Emergency Medical
Services (EMS)
$72
Hospital District
$137
King County Library
District
$124
Sound Transit
$68 Valley Regional Fire
Authority
$295
King County Flood Zone
$32
Property Tax Levied on a $300,000 Home -2019
Where it Goes
Total Property
Tax on a $300,000 Home:
$4,541
City of Auburn Revenue Manual 11
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes are used to support general City services.
From 2013 through 2018 a portion of sales taxes were used to support
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. In 2017, the Marketplace Fairness
Act (Engrossed House Bill 2163) was passed in order to capture the
retail sales tax lost from internet and remote sales. The Sales and Use
Tax budget in 2019 includes $200,000 additional revenue due to the
Marketplace Fairness Act (MFA). While this is incremental revenue to
the City – the bill phases out and eliminates the streamlined sales tax
mitigation payments to local governments (see page 58).
HISTORICAL DATA:
General Fund, Fund 103 and Fund
231 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Sales & Use Tax 16,817,008$ 17,036,135$ 17,773,283$ 18,271,023$ 18,540,600$
Sales Tax Credit for Annexation (a)1,988,523 2,006,028 2,085,949 1,056,364 -
Criminal Justice Sales Tax 1,815,833 1,968,679 2,038,296 2,265,557 2,162,000
LRF Sales Tax Credit 255,695 240,593 259,859 250,610 250,000
Total 20,877,060$ 21,251,435$ 22,157,387$ 21,843,555$ 20,952,600$
(a) This revenue source expired in 2018.
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
The following table provides a breakdown of the sales tax rate:
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 2018.
Retail Trade
28%
Services
23%
Automotive
23%
Construction
13%
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 2019 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 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Cable Franchise Fee (GF)944,664$ 985,653$ 1,009,823$ 938,455$ 950,500$
Cable Utility Tax (1% - F105)190,750 199,147 213,549 200,084 190,100
Cable Utility Tax (5% - GF; New 2017)- - 1,067,745 1,000,420 1,020,000
Cable Franchise Fee - Capital (GF)68,170 66,394 63,763 65,201 65,000
Total 1,203,585$ 1,251,194$ 2,354,880$ 2,204,160$ 2,225,600$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 6.0% cable utility tax.
Of this 6.0% utility tax, 5.0% is relegated for use by the City in
support of its police, public safety and criminal justice system and the
remaining 1.0% is for use in support of its arterial street system. The
maximum tax rate allowable under State law is 6.0%.
13.36.030: City's authority to grant franchises.
13.36.230: Franchise fee of 5.0% of gross revenue.
REVISED
CODE OF WA:
35.21.860: Cities and counties may grant franchises.
City of Auburn Revenue Manual 16
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and arterial street
improvements.
HISTORICAL DATA:
General Fund and Fund 105 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Interfund Sewer Taxes 1,733,365$ 1,914,260$ 1,877,965$ 1,877,123$ 1,966,900$
Interfund Water Taxes 1,034,218 1,166,725 1,075,841 1,090,593 1,117,400
Interfund Solid Waste Taxes 794,017 815,199 844,740 872,143 885,600
Interfund Storm Taxes 699,232 728,768 741,716 712,647 740,300
Total 4,260,831$ 4,624,952$ 4,540,263$ 4,552,505$ 4,710,200$
$1
$2
$3
$4
$5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Total revenues from City utility funds.
AUBURN
CITY CODE:
3.40.020: Establishes the City’s authority to assess a 7.0% tax. State
law does not provide a maximum rate.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 17
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 4,011,835$ 4,218,540$ 4,503,694$ 4,381,865$ 4,269,700$
$0
$1
$2
$3
$4
$5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN
CITY CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
City of Auburn Revenue Manual 18
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 1,444,444$ 1,324,242$ 1,514,503$ 1,336,287$ 1,347,500$
$0.0
$0.5
$1.0
$1.5
$2.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility. Use tax imposed on the individual
consumer for the privilege of using natural gas.
AUBURN CITY
CODE:
3.61.010: Imposes use tax.
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.14.230: Authorizes a city to impose a natural gas or
manufactured use tax. Effective July 1, 2015, natural gas sold or
used as transportation fuel is exempt from this tax rate.
City of Auburn Revenue Manual 19
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 135,436$ 144,669$ 152,227$ 159,393$ 156,800$
$0
$50
$100
$150
$200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, including garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Revenues on
page 55).
AUBURN
CITY CODE:
3.41.010: Levy authority of 7.0% tax rate.
REVISED
CODE OF
WA:
82.18: Establishes the City’s authority to assess a solid waste utility
tax.
City of Auburn Revenue Manual 20
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and
Fund 105 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 1,949,630$ 1,785,938$ 1,611,620$ 1,437,591$ 1,413,500$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: A telephone business is defined as a business that provides access to
a local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN
CITY CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6.0%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.04.065: Defines telephone, telecommunications, and ancillary
services.
City of Auburn Revenue Manual 21
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 341,919$ 416,719$ 430,605$ 474,886$ 398,000$
$0
$100
$200
$300
$400
$500
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5.0%). By City policy, admission taxes collected
from the Auburn Golf Course are collected and transferred to this
General Fund account.
AUBURN
CITY CODE:
3.52.010: Authorizes a tax of five percent (5.0%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 22
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all card games, punch board games, pull tabs, bingo
games, raffles, and amusement games played within the City limits.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Card Games 213,865$ 434,348$ 280,876$ 257,601$ 397,000$
Punch Board and Pull Tabs 49,821 38,548 31,391 21,387 15,000
Bingo and Raffles 1,544 2,637 2,181 1,861 2,000
Amusement Games 1,403 1,923 2,148 144,233 1,500
Total 266,632$ 477,457$ 316,596$ 425,082$ 415,500$
$0
$100
$200
$300
$400
$500
$600
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by State law. Net receipt is defined as gross receipts less
amounts awarded as cash and merchandise. Charitable or non-profit
organizations are exempt from the tax.
AUBURN
CITY CODE:
3.80.010: Authorizes a city to tax any person, association or
organization engaging in gambling activities pursuant to a State
license.
City of Auburn Revenue Manual 23
REVISED
CODE OF
WA:
9.46.110: Authorizes this tax on gross receipts of gambling activities.
9.46.113: States that the tax collected on gambling activities must be used
primarily for the purpose of public safety.
The following table summarizes the gambling taxes in effect.
Activity Type Auburn Tax Allowed by RCW
Card Games 4.0% of gross receipts 20.0% of gross
receipts
Punchboards and Pull-
Tabs
For-Profit 10.0% of net receipts 5.0% of gross receipts
or 10.0% of net
receipts
Non-Profit 10.0% of net receipts 10.0% of net receipts
Amusement Games 2.0% of net receipts 2.0% of net receipts
Bingo and Raffles 5.0% of net receipts 5.0% of net receipts
City of Auburn Revenue Manual 24
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Excise Tax, also known as the Lodging Tax, is
levied on all lodging in hotels, rooming houses, tourist courts, motels
or trailer camps within the City of Auburn and is used for the sole
purpose of paying costs of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 111,126$ 112,876$ 124,486$ 128,045$ 150,000$
$0
$50
$100
$150
$200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Applies to the sale or charge made for furnishing lodging by a hotel,
rooming house, tourist court, motel or trailer camp. The State
maximum Hotel/Motel tax rate is 2.0%, however most cities in King
County are limited to 1.0%. The City of Auburn levies a 1.0%
Hotel/Motel Excise Tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF WA:
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate
of 2.0%.
City of Auburn Revenue Manual 25
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned real or personal property. Revenues are used to support
general governmental services.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 66,544$ 204,446$ 203,034$ 203,350$ 50,000$
$0
$50
$100
$150
$200
$250
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the State, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The State rate is
12.84% of which 4.0% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of the tax.
3.44.020: Establishes the City tax rate of 4.0%.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4.0%.
82.29A.090: Distributions by the Department of Revenue.
City of Auburn Revenue Manual 26
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property
located within the corporate limits of the City of Auburn and is dedicated
for local governmental capital projects. REET proceeds are placed in the
Capital Improvement Fund.
HISTORICAL DATA:
Fund 328 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
REET 1 2,277,608$ 2,131,117$ 1,748,515$ 1,818,447$ 1,200,000$
REET 2 2,277,607 2,131,117 1,748,515 1,818,447 1,200,000
Total 4,555,215$ 4,262,235$ 3,497,030$ 3,636,894$ 2,400,000$
$0
$1
$2
$3
$4
$5
2015 A 2016 A 2017 A 2018 Est A 2019 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
Used for planning, acquisition,
construction, reconstruction, repair,
replacement, rehabilitation, or
improvement of streets, roads,
highways, sidewalks, street and road
lighting systems, traffic signals,
bridges, domestic water systems,
storm and sanitary sewer systems,
parks, recreational facilities, law
enforcement facilities, fire protection
facilities, trails, libraries,
administrative facilities, judicial
facilities, river flood control projects,
and waterway flood control projects.
Used for planning, acquisition,
construction, repair,
replacement, rehabilitation, or
improvement of streets, roads,
highways, sidewalks, street and
road lighting systems, traffic
signals, bridges, domestic water
systems, storm and sanitary
sewer systems, and planning,
construction, reconstruction,
repair, rehabilitation, or
improvement of parks.
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 $100 (effective for 2020 renewals) and covers the period
from January 1 through December 31.
HISTORICAL DATA:
General Fund and Fund 121 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Business Licenses 281,654$ 224,876$ 163,347$ 352,880$ 210,000$
Business Improvement Area 70,972 61,391 42,535 85,048 55,000
Total 352,626$ 286,267$ 205,882$ 437,928$ 265,000$
$0
$100
$200
$300
$400
$500
2015 A 2016 A 2017 A 2018 Est A 2019 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 $1,500/year (Ordinance No. 6658).
Revenues generated from the BIA assessment are deposited directly
into the BIA Fund (Fund 121) and may be used to support downtown
improvements, transportation services, marketing, or safety
measures.
AUBURN CITY
CODE:
5.10: Establishes Business License fees.
2.98: Establishes the Auburn Business Improvement Area.
REVISED
CODE OF WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 30
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, fire, park, school and traffic mitigation fees. The
fees are used to mitigate costs associated with City growth and are
imposed for development permits.
HISTORICAL DATA:
Fund 105 and 124 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Transportation Impact 1,148,654$ 3,084,106$ 1,757,765$ 457,831$ 800,000$
Fire Impact/Mitigation 230,823 383,460 181,528 192,135 100,000
Park Impact/Mitigation 888,936 3,753,098 598,576 390,250 100,000
School Impact/Mitigation 11,492 26,546 8,396 9,369 1,200
Traffic Mitigation - 9,959 67,877 - -
Total 2,279,906$ 7,257,169$ 2,614,142$ 1,049,585$ 1,001,200$
Check 2,614,142 1,049,585
$0
$2
$4
$6
$8
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
3.04.560: Establishes the Mitigation Impact Fund.
19.02-19.08: Establishes school, transportation, traffic, fire and park
impact fees.
REVISED
CODE OF WA:
82.02.050-110: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 31
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, theatre performances and classes, senior center
activities, special events, athletic leagues, and concession sales.
HISTORICAL DATA:
General Fund and
Fund 321 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Golf Course Revenues 1,331,924$ 1,296,225$ 1,245,748$ 1,323,274$ 1,336,500$
Recreational Classes 426,606 351,009 531,382 615,677 581,000
Theatre/Arts 178,227 242,945 245,573 247,211 185,000
Senior Center Programs 124,124 113,212 111,258 111,307 117,000
Special Events 103,736 145,207 164,827 181,792 105,000
League Fees 163,691 177,630 85,324 63,975 82,500
Other 2,980 (870) 1,090 12,703 10,480
Total 2,331,287$ 2,325,357$ 2,385,202$ 2,555,939$ 2,417,480$
Total 2,385,202 2,555,939
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Parks, Arts and Recreation Department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF WA:
67.20.010: Gives the City the authority to acquire and operate
certain recreational facilities.
City of Auburn Revenue Manual 32
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical
permit fees. Additional permit fees include plumbing, alarm permits,
excavation, electrical inspection permits, street/curb permits, and other
permits.
HISTORICAL DATA:
General Fund and Fund 102 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Building Permits 1,209,836$ 2,008,970$ 1,191,974$ 920,305$ 1,070,000$
Plumbing Permits 154,371 308,480 130,122 89,215 118,000
Alarm Permits 75,470 75,511 90,639 80,862 85,000
Excavation Permits 71,969 92,094 88,148 112,101 75,000
Electrical Inspection Permits 77,900 75,914 86,390 58,478 54,000
Street/Curb Permits 62,892 63,973 38,762 90,570 35,000
Other Permits 12,750 41,787 18,007 19,415 15,000
Total 1,665,189$ 2,666,728$ 1,644,043$ 1,370,945$ 1,452,000$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Authorizes a city, town, or county of the State to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 33
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was
previously provided by King County). As of January 1, 2018, animal
licensing is provided through Auburn Valley Humane Society (AVHS)
under contract with the City.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 127,588$ 113,521$ 99,406$ 129,729$ 175,900$
$0
$50
$100
$150
$200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: A license fee is assessed on every dog and/or cat owned. The City of
Auburn’s Police Department provides animal control services;
licensing and sheltering services are provided by AVHS per
Resolution No. 4747 (sheltering) and Resolution No. 5326 (licensing).
Licensing revenue is retained by the City, with contracted costs
remitted to AVHS quarterly.
AUBURN
CITY CODE:
6.04.010: Requires an animal license for any dog or cat over the age
of eight weeks.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 34
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, FAC linear
charges (fees assessed on projects that require extension of public
facilities), zoning and subdivision fees.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Plan Check Fees 1,124,516$ 759,202$ 664,353$ 487,754$ 600,000$
FAC Linear Charges 171,244 162,538 118,642 227,107 125,000
Zoning/Subdivision Fees 101,713 106,125 94,692 140,978 80,000
Total 1,397,472$ 1,027,865$ 877,688$ 855,839$ 805,000$
$0.0
$0.5
$1.0
$1.5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses to
review building plans, charges for the extension of public facilities,
fees for zoning and subdivisions.
AUBURN
CITY CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 35
Intergovernmental
City of Auburn Revenue Manual 36
REVENUE: LAW ENFORCEMENT SERVICES
DESCRIPTION:
Revenues collected by the City for police officer services rendered.
HISTORICAL DATA:
-32.7%36.6%
General Fund and
Fund 117 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 507,957$ 693,771$ 953,602$ 1,161,666$ 1,016,900$
$0
$200
$400
$600
$800
$1,000
$1,200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Law enforcement services revenues are based upon contracted
services provided by the Auburn Police Department for services
rendered.
AUBURN
CITY CODE:
Not applicable.
REVISED
CODE OF
WA:
43.43.112: Provides guidelines for private law enforcement off-duty
employment.
City of Auburn Revenue Manual 37
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are State shared revenues distributed to cities based upon crime
rate and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 200,824$ 393,653$ 503,570$ 336,157$ 316,000$
$0
$100
$200
$300
$400
$500
$600
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: State distributed money includes Criminal Justice (CJ) High Crime,
CJ Violent Crime, CJ Population, and CJ DUI. The high crime
distribution to the City of Auburn was discontinued during the State’s
2015-2016 Fiscal Budget, which reflects a decline in the City’s crime
rate relative to the statewide average. The City of Auburn qualified
for the High Crime revenues in 2016, 2017 and 2018 and the 2019
Adjusted Budget assumes the City will qualify for this revenue source
as well.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF WA:
82.14.320: Municipal criminal justice assistance account - eligibility
and use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 38
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State and local grant funding
for a variety of programs that benefit the City, such as transportation
improvements, human services, airport maintenance, park programs, and
police services.
HISTORICAL DATA:
By Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
General Fund 672,857$ 623,344$ 632,603$ 871,252$ 600,600$
Other Funds 8,341,168 6,429,841 8,900,710 4,841,612 9,603,775
Total 9,014,025$ 7,053,185$ 9,533,314$ 5,712,864$ 10,204,375$
By Source
Federal 2,313,846$ 3,695,944$ 6,202,259$ 4,598,952$ 5,785,629$
State 6,338,795 2,356,623 3,050,269 678,555 2,805,206
Local 361,383 1,000,617 280,785 435,358 1,613,540
Total 9,014,025$ 7,053,185$ 9,533,314$ 5,712,864$ 10,204,375$
$0
$2
$4
$6
$8
$10
$12
2015 A 2016 A 2017 A 2018 Est A 2019 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 $10.2 million in grant monies budgeted in 2019, $2.5 million is
anticipated in both the Capital Improvements Fund and the Airport
Fund, $1.9 million is anticipated for transportation projects, and $1.1
million is anticipated for Municipal Parks Construction projects.
City of Auburn Revenue Manual 39
REVENUE: LIQUOR EXCISE TAX AND LIQUOR PROFIT
DESCRIPTION:
These are State shared revenues distributed to cities based upon
population and are used to help pay for local policing of liquor
establishments.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Liquor Profits 653,931$ 650,766$ 650,607$ 654,256$ 658,900$
Liquor Excise Tax 203,184 352,467 371,440 399,164 406,000
Total 857,115$ 1,003,233$ 1,022,047$ 1,053,420$ 1,064,900$
$0
$250
$500
$750
$1,000
$1,250
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Liquor Excise: Distribution based on actual liquor sales.
Liquor Profits: Distribution from liquor licensing fees.
AUBURN
CITY CODE:
Section 3.04.040: Established the "alcoholism fund" account which
holds the 2.0% to be used for drug or alcohol treatment programs.
REVISED
CODE OF
WA:
66.24.065: Defines liquor profits based upon licensing fees.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
82.08.150: Established the tax rate on certain sales of intoxicating
liquors.
82.08.160: Defines the liquor excise tax fund.
City of Auburn Revenue Manual 40
REVENUE: MARIJUANA EXCISE TAX
DESCRIPTION:
In November 2012, Initiative-502 was passed allowing for the legalization
of the possession of marijuana to adults 21 and older. Effective
September 2015, the City of Auburn receives a quarterly distribution
from the State Treasurer. This State distribution is apportioned to cities,
towns and counties based the following criteria: 70% is distributed
based upon population to cities, towns and counties that allow the siting
of marijuana producers, processors, and retailers. The remaining 30% is
distributed to cities, towns and counties where licensed marijuana
retailers are physically located.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 9,759$ 29,420$ 56,069$ 236,951$ 108,000$
$0
$50
$100
$150
$200
$250
$300
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Sale of marijuana in the State of Washington.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF WA:
69.50.101: Defines marijuana.
69.50.540: Creates the marijuana account and defines appropriations.
City of Auburn Revenue Manual 41
REVENUE: MOTOR VEHICLE FUEL TAX AND MULTIMODAL TRANSPORTATION
DESCRIPTION:
These are State shared revenues distributed to cities primarily for road
repair. The State motor vehicle fuel tax is 49.4 cents per gallon and the
City’s share is based upon the City of Auburn’s population. Effective in
2016, the City receives increased motor vehicle fuel tax and multi-modal
funds which is a result of the 15-year Transportation Package that was
passed in 2015.
HISTORICAL DATA:
General Fund, Fund 102
and Fund 120 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Motor Vehicle Fuel Tax 1,572,602$ 1,630,662$ 1,668,898$ 1,728,633$ 1,680,000$
Multimodal Transportation - 77,300 81,016 111,109 90,000
Total 1,572,602$ 1,707,962$ 1,749,914$ 1,839,742$ 1,770,000$
$0.0
$0.5
$1.0
$1.5
$2.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: The State Motor Vehicle Fuel Tax (MVFT) rate is 49.4 cents per
gallon.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW ).
REVISED
CODE OF WA:
46.68.090: Distribution of statewide fuel taxes.
46.68.126: Multimodal transportation account.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
82.38.030: Establishes rate of tax.
City of Auburn Revenue Manual 42
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES
RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) Casino
for reimbursement of police, street maintenance, and legal services
provided by the City to the Casino.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 595,314$ 688,419$ 910,930$ 1,076,968$ 850,000$
$0
$200
$400
$600
$800
$1,000
$1,200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Reimbursement of actual cost of services provided, reviewed and
approved annually by the Muckleshoot Indian Tribe; governed by
contractual agreement with the City.
AUBURN
CITY CODE:
Not applicable.
REVISED
CODE OF
WA:
Not applicable.
City of Auburn Revenue Manual 43
REVENUE: STREAMLINED SALES TAX
DESCRIPTION:
The Streamlined Sales Tax (SST) revenue source was implemented in
2008 as a way for cities to offset the negative fiscal impact of the
Streamlined Sales and Use Tax Agreement, also known as ‘destination
sourcing’. For more information, see the discussion on SST on page 58
of this manual. In 2017, the Marketplace Fairness Act (Engrossed House
Bill 2163) was passed in order to capture the retail sales tax lost from
internet and remote sales. The Marketplace Fairness Act is phasing out
the SST mitigation payments, therefore it is expected that 2019 will be the
last year that the City of Auburn will receive the SST revenue.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B*
Total 1,951,097$ 1,924,487$ 1,908,971$ 1,699,909$ 1,685,000$
* This revenue source is expected to expire in 2019.
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2015 A 2016 A 2017 A 2018 Est A 2019 Adj B*Millions
BASE: All taxable retail sales and events. This revenue source is collected
by the Department of Revenue and distributed to cities quarterly.
AUBURN
CITY CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14.495: Creates the streamlined sale and use tax mitigation
account.
82.14.500: Streamlined sales and use tax mitigation account –
determination of losses.
City of Auburn Revenue Manual 44
Fines, Penalties and
Other Revenues
City of Auburn Revenue Manual 45
REVENUE: FINES AND PENALTIES
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Traffic Infractions 489,123$ 462,693$ 454,162$ 459,986$ 460,000$
Parking Infractions 141,075 130,567 148,260 129,752 150,000
False Alarm Fines 110,179 97,462 84,609 77,125 85,000
Criminal Non-Traffic 47,736 44,258 29,291 48,635 42,000
Criminal Traffic 36,440 27,460 34,984 32,113 35,000
Driving While Intoxicated 23,430 31,426 38,594 19,978 22,000
Photo Enforcement 15,285 15,433 10,773 7,335 -
Other Revenues 97,678 121,948 183,274 143,054 125,000
Total 960,946$ 931,248$ 983,946$ 917,977$ 919,000$
$0
$200
$400
$600
$800
$1,000
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Persons who violate municipal laws which are punishable by fine or
fee within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code govern civil penalties and
vehicle and traffic safety.
REVISED
CODE OF WA:
Various sections governing civil penalties and public safety.
ADDITIONAL
INFORMATION:
The City terminated the Photo Enforcement program effective June
1, 2014. Residual revenues are receipted in by the City of Auburn
from the collection agency - who collects outstanding fines due from
the discontinued program.
City of Auburn Revenue Manual 46
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The State collects a two percent tax on the premiums of all insurance
policies written; 25.0% of the revenue collected is distributed to cities and
fire districts that have a Firemen's Pension Fund.
HISTORICAL DATA:
Fund 611 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Total 75,702$ 76,569$ 78,078$ 79,798$ 78,900$
$0
$25
$50
$75
$100
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Net premiums received by authorized insurers.
AUBURN
CITY CODE:
Authority for this tax was established by the Revised Code of
Washington (RCW ).
REVISED
CODE OF
WA:
48.14.020: Authorizes the State to impose this tax.
41.16.050: Authorizes the distribution of the tax to the City to fund its
fire pension requirements. Distribution is based on the City's report
to the State Treasurer on the number of paid firemen. The entire
amount is deposited into the Firemen's Pension Fund (Fund 611).
City of Auburn Revenue Manual 47
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
General Fund 57,464$ 110,800$ 237,532$ 415,348$ 348,700$
All Other Funds 178,661 426,829 1,055,845 2,140,268 1,070,280
Total 236,124$ 537,629$ 1,293,377$ 2,555,616$ 1,418,980$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Interest rates from the State investment pool, interest on money
market accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034 and Resolution No. 5311.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 48
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Community Center and other park
facilities, fees for use of golf carts, and fees for use of all athletic fields,
picnic shelters, and campsites. This category also includes revenues
generated from the restaurant lease at the Auburn Golf Course, Auburn
Avenue Theatre rentals, vendor space at the Auburn International
Farmers Market, cell phone tower leases, and other lease revenues.
HISTORICAL DATA:
General Fund, Fund 321
and Fund 505 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
General Fund 708,910$ 734,848$ 808,140$ 929,649$ 803,700$
Municipal Parks Fund 42,944 43,595 45,030 46,576 61,850
Facilities Fund 66,274 56,036 70,384 125,646 84,100
Total 818,128$ 834,479$ 923,553$ 1,101,871$ 949,650$
$0
$200
$400
$600
$800
$1,000
$1,200
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: All leased City owned properties and fees generated from activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport; those revenues
are included in this manual under Airport Revenues on page 50.
AUBURN
CITY CODE:
3.68.010: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 49
Enterprise Funds
City of Auburn Revenue Manual 50
REVENUE: AIRPORT REVENUES
DESCRIPTION:
The Auburn Municipal Airport revenues are derived from hangar rents, tie
downs, property leases, fuel sales, and Airport security revenues.
HISTORICAL DATA:
Airport Fund (Fund 435)2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Tie Down and Hangar Rent 495,660$ 547,122$ 570,871$ 616,554$ 608,400$
Property Leases 205,281 227,151 246,910 253,911 258,300
AV Fuel Sales - - - - 280,000
Airport Security Service 17,078 18,303 35,460 35,569 35,000
Flowage Fees 16,080 29,775 35,290 42,297 30,000
Total 734,099$ 822,350$ 888,531$ 948,331$ 1,211,700$
0
0.5
1
1.5
2
2.5
616301.33665635.49810164.08
S
e
r
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousands
BASE: Hangar rentals, tie downs, property leases, fuel sales, and Airport
security revenues. Auburn Municipal Airport is one of the busiest
general aviation airports in Washington State. There are
approximately 149,500 takeoffs and landings a year with 325
aircrafts based at the Airport. The Airport is owned and operated by
the City.
AUBURN CITY
CODE:
3.04.010-.030: Creates the Airport Fund and establishes uses of
funds.
REVISED
CODE OF WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 51
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWMENT CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 701 2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Lot Sales 448,434$ 513,665$ 521,689$ 585,625$ 425,000$
Openings/Closings 218,017 250,556 284,078 256,583 240,000
Liners/Settings 198,046 243,129 244,781 219,040 206,000
Markers 206,405 282,573 263,182 288,637 200,000
Cemetery Endowment Care 41,559 50,337 51,091 58,319 40,000
Other Revenues 13,717 17,729 22,840 17,990 15,000
Total 1,126,177$ 1,357,988$ 1,387,661$ 1,426,194$ 1,126,000$
Lot Sales 67,873$ 65,231$
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BThousandsCemetery Sales
Cemetery Endowment Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN
CITY CODE:
3.04.080: Establishes the Cemetery Fund and guidelines for its use.
3.04.090: Establishes the Cemetery Endowment Care Fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52.040: Grants cities and towns the authority to own, operate, and
improve cemeteries.
City of Auburn Revenue Manual 52
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charges based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City provides water supply to the City of Algona
under a wholesale agreement. In addition, the City has an interruptible
wholesale water agreement with the Lake Meridian Utility District
(formerly Water District #111) to supply water if requested and available.
Lake Meridian Water District is not currently receiving water supply from
the City of Auburn since they have alternative sources of supply.
HISTORICAL DATA:
Water Fund (Fund 430)2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
City Water Services 14,109,853$ 14,485,094$ 14,690,360$ 15,238,115$ 15,391,500$
Application and Other Revenues 119,595 134,362 94,788 71,909 81,000
Rents, Leases and Concessions 44,694 5,824 33,561 34,696 30,000
Total 14,274,142$ 14,625,280$ 14,818,708$ 15,344,721$ 15,502,500$
MGD* Water Sold 7.2 7.3 6.5 6.8 6.8
(*Million Gallons per Day)
$0
$5
$10
$15
$20
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Number of water accounts and volume of water consumed.
AUBURN CITY
CODE:
13.06.025: Establishes the City's Water Utility Fund.
13.06.040: Authority to establish rates and charges.
REVISED
CODE OF WA:
35.91: Municipal water and sewer facilities act.
35.92.010: Authorizes cities to operate waterworks.
35.92.025: Authorizes cities to charge for connection to the city
water system.
City of Auburn Revenue Manual 53
REVENUE: SEWER UTILITY REVENUES
DESCRIPTION:
The Sewer Utility imposes a charge to maintain, expand and operate the
utility’s sewer conveyance facilities, and King County imposes a separate
fee for the service King County provides for treating sewage.
HISTORICAL DATA:
Sewer Fund
(Fund 431 and 433)2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
Metro Service Charge 15,704,127$ 16,120,141$ 17,001,085$ 17,082,111$ 17,620,000$
City Sewer Services 8,006,079 8,373,999 8,639,454 8,664,732 9,014,200
Metro Industrial Charge 586,882 705,435 704,776 816,118 750,000
Application Revenues 27,941 27,149 24,181 19,272 -
Total 24,325,029$ 25,226,724$ 26,369,496$ 26,582,233$ 27,384,200$
SF Rate Increase (Inside 10.1%10.0%
Non SF Rate Increase (Ins 10.0%10.2%
Metro Rate Increase 10.2%0.0%
$0
$5
$10
$15
$20
$25
$30
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillionsCity Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN
CITY CODE:
13.20.020: Establishes the City’s Sewer Utility Fund.
13.20.044: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 54
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection
and conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Storm Fund (Fund 432)2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
City Storm Drainage Services 9,434,385$ 9,397,102$ 9,667,882$ 9,744,230$ 10,005,900$
Storm Application Revenues 148,354 142,462 110,220 65,610 80,000
Total 9,582,739$ 9,539,564$ 9,778,102$ 9,809,840$ 10,085,900$
$0
$2
$4
$6
$8
$10
$12
2015 A 2016 A 2017 A 2018 Est A 2019 Adj BMillions
BASE: Number of storm drainage accounts and amount of impervious
surface area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN
CITY CODE:
13.48.020: Establishes the Storm Drainage Utility Fund.
13.48.060: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 55
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage and yard waste
pickup. The Solid Waste Utility contracts with Waste Management of
Washington, Inc. for services.
HISTORICAL DATA:
Solid Waste (Fund 434)2015 A 2016 A 2017 A 2018 Est A 2019 Adj B
City Solid Waste Services 11,341,733$ 11,758,190$ 12,500,334$ 13,091,821$ 13,336,900$
Yard Waste 1,052,951 1,084,564 1,149,127 1,203,984 1,228,800
Total 12,394,684$ 12,842,754$ 13,649,461$ 14,295,805$ 14,565,700$
$0
$2
$4
$6
$8
$10
$12
$14
$16
2015 A 2016 A 2017 A 2018 Est A 2019 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 about $69 million to the City
(currently, about $3.9 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.
Estimated impact: reduction of $1.0 million per year in 2019-2020.
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% of total General Fund revenues. During 2000, State funding was provided to assist in
offsetting the revenue losses. The City of Auburn received approximately $200,000 in 2001
and 2002. Early in 2003, the State discontinued this funding assistance. Estimated impact:
reduction of $1.0 million per year in 2019-2020.
Initiative 747 (2001)
I-747 limits property tax increases to the lesser of 1% or inflation unless the jurisdiction has
“banked capacity”, which provides that the levy limit is based on the highest amount that could
have been levied since 1985-1986. 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 (again, unless the jurisdiction has banked capacity). Estimated
impact: reduction of about $1.0 million per year in 2019-2020.
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. Estimated impact: reduction of about $600,000 per year in 2019-2020.
City of Auburn Revenue Manual 58
Streamlined Sales and Use Tax (SST) (2003)
In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the
Streamlined Sales and Use Tax Agreement. The agreement attempted 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, although this
funding was temporarily reduced in 2012 in an effort to balance the State budget. Starting
in January 2018 and continuing through September 2019, streamlined sales tax mitigation
payments are being phased out; all distributions will cease as of October 1, 2019. Estimated
impact: projected reductions for the biennium include $200,000 in 2019 and $1.7 million in
2020. State legislators expect that new Marketplace Fairness Act (internet sales) tax
revenues will replace, and eventually surpass, these payments.
Liquor State Share 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 of July 1, 2012 to June 30,
2013 and were reinstated at a lower percentage of its original levels. Estimated impact:
reduction of about $130,000 per year in 2019-2020.
Marketplace Fairness Act (MFA) (2017)
In 2017, the State enacted EHB 2163, which has been labeled the Marketplace Fairness
Act. This legislation is intended to capture the retail sales tax lost from internet sales. The
new law took effect on January 1, 2018. The bill also phases out and eliminates the
streamlined sales tax mitigation payments to local governments, as mentioned above,
beginning in January 2018. Estimated impact: projected new revenues of $200,000 in 2019
and $300,000 in 2020.
City of Auburn Revenue Manual 59
$0.0$0.5$1.0$1.5$2.0$2.5$3.0$3.5$4.0199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019MillionsEstimated City of Auburn Tax Loss from Washington State Legislative Action1996 to 2019Cumulative Loss = $69 MillionLiquor excise tax eliminated in State FY2013;partially restored in SFY 2014 (Loss: $1.2M)Repealed $15 local option vehicle excise tax(Initiative 776; Loss: $9.0M)Limit property tax to 1% (Initiative 747;Loss: $2.2M)Repeal of Motor Vehicle Excise Tax(Initiative 695; Loss: $18.0M)Limit property tax increase to rate ofinflation (Referendum 47; Loss: $14.6M)Exemption of Sales Tax on Manufacturingand Equipment (Loss: $23.8M)
City of Auburn Revenue Manual 60
Summarized Revenues by Category
On the following page you will find the City of Auburn’s major sources of revenues
summarized by revenue stream and revenue category. This is intended to give the reader a
scope of the City’s revenue sources as well as to be able to quickly view revenue trends and
magnitude.
City of Auburn Revenue Manual 61
REVENUES BY CATEGORY*
For all fund types
TAXES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Property 17,337,108$ 18,067,324$ 20,976,384$ 21,561,924$ 21,680,000$
Sales & Use 20,877,060 21,251,435 22,157,387 21,843,555 20,952,600
Cable Utility 1,203,585 1,251,194 2,354,880 2,204,160 2,225,600
City Utility 4,260,831 4,624,952 4,540,263 4,552,505 4,710,200
Electric Utility 4,011,835 4,218,540 4,503,694 4,381,865 4,269,700
Natural Gas Utility 1,444,444 1,324,242 1,514,503 1,336,287 1,347,500
Solid Waste Utility - External 135,436 144,669 152,227 159,393 156,800
Telephone Utility 1,949,630 1,785,938 1,611,620 1,437,591 1,413,500
Admissions 341,919 416,719 430,605 474,886 398,000
Gambling 266,632 477,457 316,596 425,082 415,500
Hotel/Motel Excise 111,126 112,876 124,486 128,045 150,000
Leasehold Excise 66,544 204,446 203,034 203,350 50,000
Real Estate Excise Tax (REET)4,555,215 4,262,235 3,497,030 3,636,894 2,400,000
Sub-Total 56,561,366$ 58,142,025$ 62,382,709$ 62,345,536$ 60,169,400$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Business Licenses 352,626$ 286,267$ 205,882$ 437,928$ 265,000$
Mitigation/Impact Fees 2,279,906 7,257,169 2,614,142 1,049,585 1,001,200
Park Fees 2,331,287 2,325,357 2,385,202 2,555,939 2,417,480
Permit Fees 1,665,189 2,666,728 1,644,043 1,370,945 1,452,000
Animal Licenses 127,588 113,521 99,406 129,729 175,900
Planning and Development Fees 1,397,472 1,027,865 877,688 855,839 805,000
Sub-Total 8,154,070$ 13,676,908$ 7,826,362$ 6,399,965$ 6,116,580$
INTERGOVERNMENTAL
REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Law Enforcement Services 507,957$ 693,771$ 953,602$ 1,161,666$ 1,016,900$
Criminal Justice Sales Tax 200,824 393,653 503,570 336,157 316,000
Federal/State/Local Grants 9,014,025 7,053,185 9,533,314 5,712,864 10,204,375
Liquor Excise & Profits 857,115 1,003,233 1,022,047 1,053,420 1,064,900
Marijuana Excise Tax 9,759 29,420 56,069 236,951 108,000
Motor Vehicle Fuel Tax 1,572,602 1,707,962 1,749,914 1,839,742 1,770,000
Muckleshoot Casino 595,314 688,419 910,930 1,076,968 850,000
Streamlined Sales Tax 1,951,097 1,924,487 1,908,971 1,699,909 1,685,000
Sub-Total 14,708,693$ 13,494,130$ 16,638,417$ 13,117,677$ 17,015,175$
FINES, PENALTIES AND
OTHER REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Fines and Penalties 960,946$ 931,248$ 983,946$ 917,977$ 919,000$
Fire Insurance Premiums 75,702 76,569 78,078 79,798 78,900
Investment Income 236,124 537,629 1,293,377 2,555,616 1,418,980
Rental Income 818,128 834,479 923,553 1,101,871 949,650
Sub-Total 2,090,901$ 2,379,925$ 3,278,955$ 4,655,262$ 3,366,530$
ENTERPRISE FUND
REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Airport 734,099$ 822,350$ 888,531$ 948,331$ 1,211,700$
Cemetery 1,126,177 1,357,988 1,387,661 1,426,194 1,126,000
Water Utility 14,274,142 14,625,280 14,818,708 15,344,721 15,502,500
Sewer Utility 24,325,029 25,226,724 26,369,496 26,582,233 27,384,200
Storm Drainage Utility 9,582,739 9,539,564 9,778,102 9,809,840 10,085,900
Solid Waste Utility 12,394,684 12,842,754 13,649,461 14,295,805 14,565,700
Sub-Total 62,436,870$ 64,414,660$ 66,891,959$ 68,407,124$ 69,876,000$
Grand Total 143,951,900$ 152,107,649$ 157,018,401$ 154,925,565$ 156,543,685$
*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
City Population 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
King County portion 65,950 67,340 69,060 70,650 71,357
Pierce County portion 9,595 9,720 9,900 9,965 10,065
Total 75,545 77,060 78,960 80,615 81,421
TAXES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Property 229$ 234$ 266$ 267$ 266$
Sales & Use 276 276 281 271 257
Cable Utility 16 16 30 27 27
City Utility 56 60 58 56 58
Electric Utility 53 55 57 54 52
Natural Gas Utility 19 17 19 17 17
Solid Waste Utility - External 2 2 2 2 2
Telephone Utility 26 23 20 18 17
Admissions 5 5 5 6 5
Gambling 4 6 4 5 5
Hotel/Motel Excise 1 1 2 2 2
Leasehold Excise 1 3 3 3 1
Real Estate Excise Tax (REET)60 55 44 45 29
Sub-Total 749$ 755$ 790$ 773$ 739$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Business Licenses 5$ 4$ 3$ 5$ 3$
Mitigation/Impact Fees 30 94 33 13 12
Park Fees 31 30 30 32 30
Permit Fees 22 35 21 17 18
Animal Licenses 2 1 1 2 2
Planning and Development Fees 18 13 11 11 10
Sub-Total 108$ 177$ 99$ 79$ 75$
INTERGOVERNMENTAL
REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Law Enforcement Services 7$ 9$ 12$ 14$ 12$
Criminal Justice Sales Tax 3 5 6 4 4
Federal/State/Local Grants 119 92 121 71 125
Liquor Excise & Profits 11 13 13 13 13
Marijuana Excise Tax 0 0 1 3 1
Motor Vehicle Fuel Tax 21 22 22 23 22
Muckleshoot Casino 8 9 12 13 10
Streamlined Sales Tax 26 25 24 21 21
Sub-Total 195$ 175$ 211$ 163$ 209$
FINES AND PENALTIES AND
OTHER REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Fines and Penalties 13$ 12$ 12$ 11$ 11$
Fire Insurance Premiums 1 1 1 1 1
Investment Income 3 7 16 32 17
Rental Income 11 11 12 14 12
Sub-Total 28$ 31$ 42$ 58$ 41$
ENTERPRISE FUND
REVENUES 2015 Actual 2016 Actual 2017 Actual 2018 Estimated
Actuals
2019 Adjusted
Budget
Airport 10$ 11$ 11$ 12$ 15$
Cemetery 15 18 18 18 14
Water Utility 189 190 188 190 190
Sewer Utility 322 327 334 330 336
Storm Drainage Utility 127 124 124 122 124
Solid Waste Utility 164 167 173 177 179
Sub-Total 826$ 836$ 847$ 849$ 858$
Grand Total 1,906$ 1,974$ 1,989$ 1,922$ 1,923$
*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 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 2017 (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 $2,5002017 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 2017, Auburn collected $677 in taxes on a per capita basis as compared to $789 for the City of Renton, $581 for the City of Kent, and $291 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 $350 $400 $4502017 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 2017, Auburn collected $24 on a per capita basis as compared to $58 for the City Renton, $55 for the City of Kent, and $41 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 $3002017 King CountyCharges for Goods and Services Revenues per CapitaCharges for Goods and Services per Capita: This category compares revenues from goods and services per capita. In 2017, Auburn collected $55 on a per capita basis as compared to $61 for the City of Kent, $48 for the City of Renton, and $38 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
$- $20 $40 $60 $80 $100 $1202017 King CountyFines and Penalties Revenues per CapitaFines and Penalties per Capita: This category compares revenues from fines and penalties per capita. In 2017, Auburn collected $11 on a per capita basis, as compared to $29 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 $3,0002017 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 2017, Auburn collected $868 on a per capita basis, as compared to $1,000 for the City of Renton, $796 for the City of Kent, and $412 for the City of Federal Way.
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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.
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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