HomeMy WebLinkAbout2021 Revenue Manual
This Revenue Manual includes:
• 2017 – 2020 actual results
• 2021 amended budget (through Council
approved Budget Amendment #3 and
December 2021 Mayor Debit/Credit)
Prepared by the City of Auburn Finance Department
2021
REVENUE
MANUAL
City of Auburn Revenue Manual 1
December 2021
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 (2017-2020) and forecasted (2021) performance of each
revenue source.
If after reviewing this document you have remaining questions, please contact the Finance
Department at (253) 804-5019.
Sincerely,
Jamie Thomas, 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
Credits ............................................................................................................................... 56
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 38 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
25%); 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 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 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 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 4,503,694$ 4,381,865$ 4,255,077$ 4,243,154$ 4,467,800$
$0
$1
$2
$3
$4
$5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillionsA
D
E
Revenue source and
description.
Historical
collections,
presented both
in tabular and
graphic formats.
Basis for
calculation or
assessment of City
revenue source;
including
legislative basis
(Auburn City Code
and State law).
B
‘A’ represents actual revenues
certified by the Washington State
Auditor’s Office. C ‘Adj B’ represents
adjusted budget as
approved by City
Council.
City of Auburn Revenue Manual 6
Revenue Sources by Category – 2021 Adjusted Budget
TAXES
Page
Number
2021 Adjusted
Budget
Property 8 23,058,300$ 13.8%
Sales & Use 11 19,454,400 11.6%
Cable Utility 15 2,072,300 1.2%
City Utility 16 7,196,500 4.3%
Electric Utility 17 4,467,800 2.7%
Natural Gas Utility 18 1,470,300 0.9%
Solid Waste Utility - External 19 131,300 0.1%
Telephone Utility 20 918,500 0.5%
Admissions 21 320,000 0.2%
Gambling 22 307,000 0.2%
Hotel/Motel Excise 24 135,000 0.1%
Leasehold Excise 25 210,000 0.1%
Real Estate Excise Tax (REET)26 1,900,000 1.1%
Sub-Total 61,641,400$ 36.9%
LICENSES, PERMITS AND OTHER
FEES/CHARGES
Page
Number
2021 Adjusted
Budget
Business Licenses 29 440,400$ 0.3%
Mitigation/Impact Fees 30 1,130,400 0.7%
Park Fees 31 2,291,630 1.4%
Permit Fees 32 1,524,000 0.9%
Animal Licenses 33 120,000 0.1%
Planning and Development Fees 34 1,436,430 0.9%
Sub-Total 6,942,860$ 4.2%
INTERGOVERNMENTAL REVENUES
Page
Number
2021 Adjusted
Budget
Law Enforcement Services 36 984,300$ 0.6%
Criminal Justice Sales Tax 37 348,000 0.2%
Federal/State/Local Grants 38 13,988,682 8.4%
Liquor Excise & Profits 39 1,115,500 0.7%
Marijuana Excise Tax 40 183,600 0.1%
Motor Vehicle Fuel Tax 41 1,673,300 1.0%
Muckleshoot Casino 42 925,000 0.6%
Streamlined Sales Tax 43 1,000,000 0.6%
Sub-Total 20,218,382$ 12.1%
FINES, PENALTIES AND OTHER
REVENUES
Page
Number
2021 Adjusted
Budget
Fines and Penalties 45 750,000$ 0.4%
Fire Insurance Premiums 46 87,500 0.1%
Investment Income 47 1,083,930 0.6%
Rental Income 48 1,063,750 0.6%
Sub-Total 2,985,180$ 1.8%
ENTERPRISE FUND REVENUES
Page
Number
2021 Adjusted
Budget
Airport 50 1,642,000$ 1.0%
Cemetery 51 1,246,500 0.7%
Water Utility 52 16,341,200 9.8%
Sewer Utility 53 29,920,980 17.9%
Storm Drainage Utility 54 10,607,050 6.3%
Solid Waste Utility 55 15,607,700 9.3%
Sub-Total 75,365,430$ 45.1%
Grand Total 167,153,252$ 100.0%
Percent of Total
Percent of Total
Percent of Total
Percent of Total
Percent of Total
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 $1,000 of assessed value (AV).
HISTORICAL DATA:
General Fund and Fund 321 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total Property Tax 20,976,384$ 21,561,924$ 22,057,798$ 22,688,691$ 23,058,300$
Total Assessed Value (Billions)8.967$ 9.722$ 10.700$ 11.490$ 12.380$
City Levy Rate per $1,000 of AV 2.05$ 2.20$ 2.03$ 1.92$ 1.82$
$0
$5
$10
$15
$20
$25
2017 A 2018 A 2019 A 2020 A 2021 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 $2.6277. Rates are expressed in dollars per $1,000 of
assessed value (AV).
2019 2020 2021
Direct regular and special
levies
City of Auburn [a]$1.92435 $1.81928 $1.76739
Overlapping regular and
special levies
Auburn School District 3.81351 5.19948 5.20244
King County 1.21906 1.23953 1.24688
State of Washington 2.62922 3.02799 3.08823
Port of Seattle 0.12266 0.11944 0.11984
Emergency Medical Services 0.21762 0.26500 0.26499
Hospital District 0.41673 0.40069 0.38511
King County Library District 0.37441 0.36040 0.35733
Sound Transit (ST)0.20700 0.19937 0.19709
Valley Regional Fire Authority 0.92352 0.86897 1.10439
King County Flood Zone 0.09660 0.09199 0.08909
Subtotal – overlapping levies $10.02033 $11.77286 $12.05539
Total $11.94468 $13.59214 $13.82278
38¢
Auburn School District
22¢
State
13¢
City of
Auburn
9¢
King
County
16¢
All Other
2¢
ST
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 2021 Property Tax Dollars Go
City of Auburn Revenue Manual 10
City of Auburn
$728
Auburn School
District
$2,080
King County
$496
State of Washington
$1,211
Port of Seattle
$48
Emergency Medical
Services (EMS)
$106
Hospital District
$160
King County Library
District
$144
Sound Transit
$80
Valley Regional Fire
Authority
$347
King County
Flood Zone
$37
Property Tax Levied on a $400,000 Home -2021
Where it Goes
Total Property
Tax on a $400,000 Home:
$5,437
City of Auburn Revenue Manual 11
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes are used to support general City services.
From 2013 through 2018 a portion of sales taxes were used to support
local street repair and maintenance. The sales tax rate for the City of
Auburn is 10.1% in the King County section of the City, and 9.9% in the
Pierce County section of the City. In 2017, the Marketplace Fairness
Act (MFA) Engrossed House Bill 2163 was passed in order to capture
the retail sales tax lost from internet and remote sales. While MFA
revenues are incremental revenue to the City – the bill phases out and
will eliminate the streamlined sales tax mitigation payments to local
governments. Effective in 2019, the Washington State Legislature
approved Substitute House Bill 1406 which allows cities to impose a
local sales and use tax to provide supportive housing.
HISTORICAL DATA:
General Fund, Fund 103, Fund 231 and
Fund 232 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Sales & Use Tax 17,773,283$ 18,271,023$ 18,943,235$ 19,074,131$ 17,046,700$
Sales Tax Credit for Annexation*2,085,949 1,056,364 373,279 - -
Criminal Justice Sales Tax 2,038,296 2,265,557 2,415,647 2,265,134 2,034,000
LRF Sales Tax Credit 259,859 250,610 254,494 260,518 250,000
Affordable & Supportive Housing Tax - - 98 149,445 123,700
Total 22,157,387$ 21,843,555$ 21,986,754$ 21,749,228$ 19,454,400$
*2019 was the last year the City of Auburn received this revenue source.
$0
$5
$10
$15
$20
$25
2017 A 2018 A 2019 A 2020 A 2021 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%
Housing and Related Services 0.10%0.00%
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%
10.10%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 A: Authorizes sales and use tax.
3.60.010 B: Authorizes the 20 year affordable housing 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.
82.14.540: Provides authorization for the affordable and supportive
housing sales and use tax.
CITY
ECONOMIC
PROFILE:
The City has a diverse economy with roughly half of the City’s sales taxes
derived from retail activity and services. 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 2020.
Retail Trade
29%
Services
23%
Automotive
20%
Construction
16%
Wholesale Trade
7%
Manufacturing
2%
Miscellaneous
3%
Sales Tax Percentage by Sector
City of Auburn Revenue Manual 13
State Rate
64.3%City Rate
8.4%
County Rate
1.5%
Housing and
Related Services
1.0%
Transportation
(METRO)
8.9%
Regional Transit
Authority
13.9%
Mental Health
Local Tax
1.0%
Criminal Justice
Local Tax
1.0%
Sales Taxes -Where They Go?
King
County
64¢- State 27¢- King County 9¢- City
Where Your 2021 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% (Authorized
under current Fee
Schedule)
See Fee
Schedule
City Utility Taxes (Water,
Sewer, Storm, Solid
Waste)
No limit. 10.0% 3.40.010
3.41.010 (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. 10.0% 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 0.5% (REET 1 and 2) 0.5% (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 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Cable Franchise Fee (GF)1,009,823$ 938,455$ 910,166$ 676,103$ 876,900$
Cable Utility Tax (5% - GF; New 2017)1,067,745 1,000,420 1,015,147 1,154,951 960,000
Cable Utility Tax (1% - F105)213,549 200,084 145,112 (0) 175,400
Cable Franchise Fee - Capital (GF)63,763 65,201 63,854 60,243 60,000
Total 2,354,880$ 2,204,160$ 2,134,279$ 1,891,297$ 2,072,300$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 6.0% cable utility tax.
Of this 6.0% utility tax, 5.0% is relegated for use by the City in
support of its police, public safety and criminal justice system and the
remaining 1.0% is for use to preserve its arterial street system. The
maximum tax rate allowable under State law is 6.0%.
Franchise fee of 5.0% of gross revenue, as set by the City of Auburn
Fee Schedule.
REVISED
CODE OF WA:
35.21.860: Cities and counties may grant franchises.
City of Auburn Revenue Manual 16
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and the City’s
Arterial Street Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Interfund Sewer Taxes 1,877,965$ 1,877,123$ 1,965,792$ 1,790,158$ 3,060,800$
Interfund Water Taxes 1,075,841 1,090,593 1,143,531 1,085,997 1,726,700
Interfund Solid Waste Taxes 844,740 872,143 899,198 905,956 1,296,900
Interfund Storm Taxes 741,716 712,647 751,708 761,325 1,112,100
Total 4,540,263$ 4,552,505$ 4,760,229$ 4,543,436$ 7,196,500$
$1
$2
$3
$4
$5
$6
$7
$8
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Total revenues from City utility funds.
AUBURN
CITY CODE:
3.40.010: Establishes the City’s authority to assess a 10.0% tax
effective January 1, 2021.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 17
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and the
City’s Arterial Street Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 4,503,694$ 4,381,865$ 4,255,077$ 4,243,154$ 4,467,800$
$0
$1
$2
$3
$4
$5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: The tax is applied on the total gross revenues received from the
operation of electrical and power business enterprises within the City.
AUBURN
CITY CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
City of Auburn Revenue Manual 18
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
the City’s Arterial Street Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 1,514,503$ 1,336,287$ 1,388,156$ 1,397,518$ 1,470,300$
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility. This is a use tax imposed on the
individual consumer for the privilege of using natural gas.
AUBURN CITY
CODE:
3.61.010: Imposes use tax.
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under State law.
REVISED
CODE OF WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.14.230: Authorizes a city to impose a natural gas or
manufactured use tax.
City of Auburn Revenue Manual 19
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
the City’s Arterial Street Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 152,227$ 159,393$ 175,941$ 236,838$ 131,300$
$0
$50
$100
$150
$200
$250
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, including garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Revenues on
page 55).
AUBURN
CITY CODE:
3.41.010: Levy authority of 10.0% tax rate effective January 1, 2021.
REVISED
CODE OF
WA:
82.18: Establishes the City’s authority to assess a solid waste utility
tax.
City of Auburn Revenue Manual 20
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
the City’s Arterial Street Preservation program.
HISTORICAL DATA:
General Fund and
Fund 105 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 1,611,620$ 1,437,591$ 1,112,466$ 1,129,155$ 918,500$
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: A telephone business is defined as a business that provides access to
a local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN
CITY CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6.0%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax
to a maximum of six percent (6.0%).
82.04.065: Defines telephone, telecommunications, and ancillary
services.
City of Auburn Revenue Manual 21
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 430,605$ 474,886$ 438,042$ 119,682$ 320,000$
$0
$100
$200
$300
$400
$500
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5.0%). By City policy, admission taxes collected
from the Auburn Golf Course are collected and transferred to this
General Fund account.
AUBURN
CITY CODE:
3.52.010: Authorizes a tax of five percent (5.0%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 22
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all card games, punch board games, pull tabs, bingo
games, raffles, and amusement games played within the City limits.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Card Games 280,876$ 257,601$ 238,365$ 44,707$ 214,000$
Amusement Games 2,148 144,233 103,856 21,718 82,000
Punch Board and Pull Tabs 31,391 21,387 20,227 2,162 11,000
Bingo and Raffles 2,181 1,861 - - -
Total 316,596$ 425,082$ 362,449$ 68,587$ 307,000$
$0
$100
$200
$300
$400
$500
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by State law. Net receipts are defined as gross receipts
less amounts awarded as cash and merchandise.
AUBURN
CITY CODE:
3.80.030: 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
* For amusement and bingo games, charitable or nonprofit organizations with no paid operating and
management personnel and combined net receipts of $5,000 or less are exempt from taxation.
** For raffles conducted by a bona fide charitable or nonprofit organization, the first $10,000 of net
receipts are exempt from taxation.
City of Auburn Revenue Manual 24
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Excise Tax, also known as the Lodging Tax, applies
to the sale or charge made for the furnishing of lodging by a hotel,
rooming house, tourist court, motel or trailer camp, and the granting
of any similar license to use real property, as distinguished from the
renting or leasing of real property. These revenues are used for the
sole purpose of paying costs of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 124,486$ 128,045$ 141,226$ 102,867$ 135,000$
$0
$50
$100
$150
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Applies to the sale or charge made the rentals noted above. The
State maximum Hotel/Motel tax rate is 2.0%, however most cities in
King County are limited to 1.0%. The City of Auburn levies a 1.0%
Hotel/Motel Excise Tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF WA:
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate
of 2.0%.
City of Auburn Revenue Manual 25
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned, or specified privately owned, real or personal property.
Revenues are used to support general governmental services.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 203,034$ 203,350$ 211,916$ 224,090$ 210,000$
$0
$50
$100
$150
$200
$250
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the State, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The State rate is
12.84% of which 4.0% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of the tax.
3.44.020: Establishes the City tax rate of 4.0%.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4.0%.
82.29A.090: Distributions by the Department of Revenue.
City of Auburn Revenue Manual 26
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property
located within the corporate limits of the City of Auburn and is dedicated
for local governmental capital projects. REET proceeds are placed in the
Capital Improvement Fund.
HISTORICAL DATA:
Fund 328 2017 A 2018 A 2019 A 2020 A 2021 Adj B
REET 1 1,748,515$ 1,818,447$ 2,467,374$ 2,092,286$ 950,000$
REET 2 1,748,515 1,818,447 2,467,374 2,092,285 950,000
Total 3,497,030$ 3,636,894$ 4,934,748$ 4,184,571$ 1,900,000$
$0
$1
$2
$3
$4
$5
$6
2017 A 2018 A 2019 A 2020 A 2021 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.
After May 13, 2021, through
December 31, 2023, a city may use
the greater of $100,000 or 35% of
available funds under this section for
the operation of, maintenance of,
and service support for, existing
capital projects, including the
provision of services to residents of
affordable housing or shelter units.
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.
Effective in 2021 until January 1,
2026 – these monies can be
used for planning, acquisition,
construction, reconstruction,
repair, replacement,
rehabilitation, or improvement of
facilities for those experiencing
homelessness and affordable
housing projects.
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 $100 and covers the period from January 1 through
December 31.
HISTORICAL DATA:
General Fund and Fund 121 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Business Licenses 163,347$ 352,880$ 336,359$ 353,802$ 385,400$
Business Improvement Area 42,535 85,048 73,577 59,874 55,000
Total 205,882$ 437,928$ 409,936$ 413,676$ 440,400$
$0
$100
$200
$300
$400
$500
2017 A 2018 A 2019 A 2020 A 2021 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 $1,500/year (Ordinance No. 6658).
Revenues generated from the BIA assessment are deposited directly
into the BIA Fund (Fund 121) and may be used to support downtown
improvements, transportation services, marketing, or safety
measures.
AUBURN CITY
CODE:
5.10: Establishes Business License fees.
2.98: Establishes the Auburn Business Improvement Area.
REVISED
CODE OF WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 30
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, park, fire, school and traffic mitigation fees. The
fees are used to mitigate costs associated with City growth and are
imposed for development permits.
HISTORICAL DATA:
Fund 124 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Transportation Impact 1,757,765$ 457,831$ 2,418,353$ 1,325,856$ 818,000$
Park Impact/Mitigation 598,576 390,250 112,000 430,591 158,500
Fire Impact/Mitigation 181,528 192,135 210,833 129,526 148,300
School Impact/Mitigation 8,396 9,369 16,114 4,625 5,600
Traffic Mitigation 67,877 - 1,353 13,622 -
Total 2,614,142$ 1,049,585$ 2,758,652$ 1,904,220$ 1,130,400$
Check 2,758,652
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
3.04.560: Establishes the Mitigation Impact Fund.
19.02-19.08: Establishes school, transportation, traffic, fire and park
impact fees.
REVISED
CODE OF WA:
39.92.040: Transportation impact fees.
82.02.050-.110: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 31
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, theatre performances and classes, senior center
activities, special events, athletic leagues, and concession sales.
HISTORICAL DATA:
General Fund and F321 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Golf Course Revenues 1,245,748$ 1,323,274$ 1,348,837$ 1,409,923$ 1,356,500$
Recreational Classes 531,382 615,677 610,386 140,513 494,700
Theatre/Arts 245,573 247,211 262,233 42,526 162,000
Senior Center Programs 111,258 111,307 118,680 21,937 100,150
Special Events 164,827 181,792 184,138 16,625 94,000
League Fees 85,324 63,975 66,158 39 75,300
Other 1,090 12,703 16,037 6,622 8,980
Total 2,385,202$ 2,555,939$ 2,606,470$ 1,638,185$ 2,291,630$
Total 2,606,470
Variance (221,267)
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Parks, Arts and Recreation Department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF WA:
67.20.010: Gives the City the authority to acquire and operate
certain recreational facilities.
City of Auburn Revenue Manual 32
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical
permit fees. Additional permit fees include plumbing, alarm permits,
excavation, electrical inspection permits, street/curb permits, and other
permits.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Building Permits 1,191,974$ 920,305$ 1,232,743$ 835,588$ 858,400$
Street/Curb Permits 38,762 90,570 188,989 250,391 223,300
Excavation Permits 88,148 112,101 490,016 255,505 219,700
Plumbing Permits 130,122 89,215 280,623 109,975 95,400
Alarm Permits 90,639 80,862 85,438 83,416 70,000
Electrical Inspection Permits 86,390 58,478 64,073 60,640 42,200
Other Permits 18,007 19,415 17,821 9,462 15,000
Total 1,644,043$ 1,370,945$ 2,359,701$ 1,604,976$ 1,524,000$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2018 International Building Code.
REVISED
CODE OF WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Authorizes a city, town, or county of the State to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 33
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was
previously provided by King County). As of January 1, 2018, animal
licensing is provided through Auburn Valley Humane Society (AVHS)
under contract with the City.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 99,406$ 129,729$ 129,343$ 127,801$ 120,000$
$0
$50
$100
$150
$200
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: A license fee is assessed on every dog and/or cat owned. The City of
Auburn’s Police Department provides animal control services;
licensing and sheltering services are provided by AVHS per
Resolution No. 4747 (sheltering) and Resolution No. 5326 (licensing).
Licensing revenue is retained by the City, with contracted costs
remitted to AVHS quarterly.
AUBURN
CITY CODE:
6.04.010: Requires an animal license for any dog or cat over the age
of eight weeks.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 34
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, FAC linear
charges (fees assessed on projects that require extension of public
facilities), zoning and subdivision fees, SKHHP (South King Housing and
Homelessness Partners) contributions as well as developer fees.
HISTORICAL DATA:
General Fund and Fund 328 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Plan Check Fees 664,353$ 487,754$ 629,003$ 375,422$ 479,300$
FAC Linear Charges 118,642 227,107 288,528 468,037 327,500
Zoning/Subdivision Fees 94,692 140,978 179,492 100,029 89,300
SKHHP* Payments for Services - - 27,255 287,153 307,860
Other Planning & Developer Fees - - - 32,160 232,470
Total 877,688$ 855,839$ 1,124,277$ 1,262,800$ 1,436,430$
*SKHHP - South King Housing and Homelessness Partners
$0.0
$0.5
$1.0
$1.5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses to
review building plans, charges for the extension of public facilities,
fees for zoning and subdivisions, and developer fees. The City of
Auburn is the fiscal agent for SKHHP and revenues collected are
contributions from local entities.
AUBURN
CITY CODE:
15.08A.011: Adoption of the 2018 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 35
Intergovernmental
City of Auburn Revenue Manual 36
REVENUE: LAW ENFORCEMENT SERVICES
DESCRIPTION:
Revenues collected by the City for police officer services rendered.
HISTORICAL DATA:
#REF!
General Fund and
Fund 117 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 953,602$ 1,161,666$ 1,234,977$ 1,151,286$ 984,300$
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Law enforcement services revenues are based upon contracted
services provided by the Auburn Police Department for services
rendered.
AUBURN
CITY CODE:
Not applicable.
REVISED
CODE OF
WA:
43.43.112: Provides guidelines for private law enforcement off-duty
employment.
City of Auburn Revenue Manual 37
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are State shared revenues distributed to cities based upon crime
rate and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 503,570$ 336,157$ 346,434$ 357,530$ 348,000$
$0
$100
$200
$300
$400
$500
$600
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: State distributed money includes Criminal Justice distributions for
high crime, special programs, population and DUI. The City of
Auburn qualified for the high crime revenues in 2017 – 2021 which is
accounted for in the 2021 Adjusted Budget.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF WA:
82.14.320: Municipal criminal justice assistance account - eligibility
and use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 38
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State and local grant funding
for a variety of programs that benefit the City, such as transportation
improvements, human services, park programs, police services and
airport projects.
HISTORICAL DATA:
By Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
General Fund 632,603$ 871,252$ 677,593$ 4,843,613$ 890,220$
Other Funds 8,900,710 4,841,612 4,590,950 7,519,724 13,098,462
Total 9,533,314$ 5,712,864$ 5,268,543$ 12,363,338$ 13,988,682$
By Source
Federal 6,202,259$ 4,598,952$ 3,450,281$ 11,033,442$ 8,482,585$
State 3,050,269 678,555 1,116,313 450,959 4,011,330
Local 280,785 435,358 701,948 878,937 1,494,767
Total 9,533,314$ 5,712,864$ 5,268,543$ 12,363,338$ 13,988,682$
$0
$5
$10
$15
2017 A 2018 A 2019 A 2020 A 2021 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 $13.9 million in grant monies budgeted in 2021, $9.2 million is
anticipated for transportation and street improvement projects, and
$1.4 million is anticipated in the Capital Improvements Fund for the
Auburn Arts & Cultural Center renovation project.
City of Auburn Revenue Manual 39
REVENUE: LIQUOR EXCISE TAX AND LIQUOR PROFIT
DESCRIPTION:
These are State shared revenues distributed to cities based upon
population and are used to help pay for local policing of liquor
establishments.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Liquor Profits 650,607$ 654,256$ 657,153$ 655,964$ 650,000$
Liquor Excise Tax 371,440 399,164 440,761 515,087 465,500
Total 1,022,047$ 1,053,420$ 1,097,914$ 1,171,051$ 1,115,500$
$0.0
$0.5
$1.0
$1.5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Liquor Excise: Distribution based on actual liquor sales.
Liquor Profits: Distribution from liquor licensing fees.
AUBURN
CITY CODE:
Section 3.04.040: Established the "alcoholism fund" account which
holds the 2.0% to be used for drug or alcohol treatment programs.
REVISED
CODE OF
WA:
66.24.065: Defines liquor profits based upon licensing fees.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
82.08.150: Established the tax rate on certain sales of intoxicating
liquors.
82.08.160: Defines the liquor excise tax fund.
82.08.170: Apportionment and distribution from liquor excise tax fund.
City of Auburn Revenue Manual 40
REVENUE: MARIJUANA EXCISE TAX
DESCRIPTION:
In November 2012, Initiative-502 was passed allowing for the legalization
of the possession of marijuana to adults 21 and older. Effective
September 2015, the City of Auburn receives a quarterly distribution
from the State Treasurer. This State distribution is apportioned to cities,
towns and counties based the following criteria: 70% is distributed
based upon population to cities, towns and counties that allow the siting
of marijuana producers, processors, and retailers. The remaining 30% is
distributed to cities, towns and counties where licensed marijuana
retailers are physically located.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 56,069$ 236,951$ 180,727$ 172,010$ 183,600$
$0
$50
$100
$150
$200
$250
$300
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Sale of marijuana in the State of Washington.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF WA:
69.50.101: Defines marijuana.
69.50.540: Creates the marijuana account and defines appropriations.
City of Auburn Revenue Manual 41
REVENUE: MOTOR VEHICLE FUEL TAX AND MULTIMODAL TRANSPORTATION
DESCRIPTION:
These are State shared revenues distributed to cities primarily for road
repair. The State motor vehicle fuel tax is 49.4 cents per gallon and the
City’s share is based upon the City of Auburn’s population. Effective in
2016, the City receives increased motor vehicle fuel tax and multi-modal
funds which is a result of the 15-year Transportation Package that was
passed in 2015.
HISTORICAL DATA:
General Fund, Fund 102
and Fund 120 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Motor Vehicle Fuel Tax 1,668,898$ 1,728,633$ 1,699,578$ 1,505,329$ 1,583,300$
Multimodal Transportation 81,016 111,109 111,601 111,399 90,000
Total 1,749,914$ 1,839,742$ 1,811,179$ 1,616,728$ 1,673,300$
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: The State Motor Vehicle Fuel Tax (MVFT) rate is 49.4 cents per
gallon.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF WA:
46.68.090: Distribution of statewide fuel taxes.
46.68.126: Multimodal transportation account.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
82.38.030: Establishes rate of tax.
City of Auburn Revenue Manual 42
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES
RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) Casino
for reimbursement of police, street maintenance, and legal services
provided by the City to the Casino.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 910,930$ 1,076,968$ 1,278,353$ 1,401,661$ 925,000$
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
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’. 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 (MFA) is phasing out
the SST mitigation payment. Due to COVID-19, in 2020 the Governor
vetoed the remaining expected SST monies. Then, in 2021 the State’s
budget temporarily reinstated the SST monies to eligible cities. The City
of Auburn receipted in $1.3 million through September 2021.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 1,908,971$ 1,699,909$ 1,279,860$ 494,830$ 1,000,000$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: All taxable retail sales and events. This revenue source is collected
by the Department of Revenue and distributed to cities quarterly.
AUBURN
CITY CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14.495: Creates the streamlined sale and use tax mitigation
account.
82.14.500: Streamlined sales and use tax mitigation account –
determination of losses.
City of Auburn Revenue Manual 44
Fines, Penalties and
Other Revenues
City of Auburn Revenue Manual 45
REVENUE: FINES AND PENALTIES
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Traffic Infractions 454,162$ 459,986$ 423,982$ 268,884$ 410,000$
Parking Infractions 148,260 129,752 126,452 69,073 120,000
False Alarm Fines 84,609 77,125 147,800 196,807 80,000
Criminal Non-Traffic 29,291 48,635 57,462 22,895 30,000
Criminal Traffic 34,984 32,113 26,548 19,469 30,000
Driving While Intoxicated 38,594 19,978 10,379 6,728 10,000
Photo Enforcement 10,773 7,335 3,296 1,411 -
Other Revenues 183,274 143,054 98,218 61,687 70,000
Total 983,946$ 917,977$ 894,137$ 646,956$ 750,000$
$0
$200
$400
$600
$800
$1,000
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Persons who violate municipal laws which are punishable by fine or
fee within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code govern civil penalties and
vehicle and traffic safety.
REVISED
CODE OF WA:
Various sections governing civil penalties and public safety.
ADDITIONAL
INFORMATION:
The City terminated the Photo Enforcement program effective June
1, 2014. Residual revenues are receipted in by the City of Auburn
City of Auburn Revenue Manual 46
from the collection agency - who collects outstanding fines due from
the discontinued program.
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The State collects a two percent tax on the premiums of all insurance
policies written; 25.0% of the revenue collected is distributed to cities and
fire districts that have a Firemen's Pension Fund.
HISTORICAL DATA:
Fund 611 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Total 78,078$ 79,798$ 80,386$ 85,819$ 87,500$
$0
$25
$50
$75
$100
2017 A 2018 A 2019 A 2020 A 2021 Adj BThousands
BASE: Net premiums received by authorized insurers.
AUBURN
CITY CODE:
Authority for this tax was established by the Revised Code of
Washington (RCW).
REVISED
CODE OF
WA:
41.16.050: Authorizes the distribution of the tax to the City to fund its
fire pension requirements. Distribution is based on the City's report
to the State Treasurer on the number of paid firemen. The entire
amount is deposited into the Firemen's Pension Fund (Fund 611).
City of Auburn Revenue Manual 47
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2017 A 2018 A 2019 A 2020 A 2021 Adj B
General Fund 237,532$ 415,348$ 406,802$ 506,385$ 138,800$
All Other Funds 1,055,845 2,140,268 2,661,693 720,943 945,130
Total 1,293,377$ 2,555,616$ 3,068,495$ 1,227,328$ 1,083,930$
$0
$1
$2
$3
$4
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Interest rates from the State investment pool, interest on money
market accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034 and Resolution No. 5311.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 48
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Community Center and other park
facilities, fees for use of golf carts, and fees for use of all athletic fields,
picnic shelters, and campsites. This category also includes revenues
generated from the restaurant lease at the Auburn Golf Course, Auburn
Avenue Theatre rentals, vendor space at the Auburn International
Farmers Market, cell phone tower leases, and other lease revenues.
HISTORICAL DATA:
General Fund, Fund 321
and Fund 505 2017 A 2018 A 2019 A 2020 A 2021 Adj B
General Fund 808,140$ 929,649$ 904,416$ 412,321$ 962,700$
Municipal Parks Fund 45,030 46,576 62,624 59,812 64,800
Facilities Fund 70,384 125,646 125,674 112,432 36,250
Total 923,553$ 1,101,871$ 1,092,713$ 584,565$ 1,063,750$
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: All leased City owned properties and fees generated from activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport; those revenues
are included in this manual under Airport Revenues on page 50.
AUBURN
CITY CODE:
3.68.010: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 49
Enterprise Funds
City of Auburn Revenue Manual 50
REVENUE: AIRPORT REVENUES
DESCRIPTION:
The Auburn Municipal Airport revenues are derived from hangar rents, tie
downs, property leases, fuel sales, Airport security revenues and
miscellaneous revenues such as transient fees and late fees.
HISTORICAL DATA:
Airport Fund - Fund 435 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Tie Down and Hangar Rent 557,130$ 607,964$ 638,159$ 656,102$ 654,000$
Aviation Fuel Sales - - 449,147 438,358 619,000
Property Leases 246,910 253,911 258,253 296,757 330,000
Airport Security Service 35,460 35,569 37,075 37,759 35,000
Flowage Fees 35,290 42,297 6,006 - -
Miscellaneous Revenues 13,741 8,590 7,131 5,700 4,000
Total 888,531$ 948,331$ 1,395,770$ 1,434,676$ 1,642,000$
0
0.5
1
1.5
2
2.5
616301.33665635.49810164.08
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Hangar rentals, tie downs, property leases, fuel sales, Airport
security revenues, and miscellaneous revenues. Auburn Municipal
Airport is one of the busiest general aviation airports in Washington
State. There are approximately 149,500 takeoffs and landings a year
with 330 aircrafts based at the Airport. The Airport is owned and
operated by the City.
AUBURN CITY
CODE:
3.04.010-.030: Creates the Airport Fund and establishes uses of
funds.
REVISED
CODE OF WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 51
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWMENT CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 701 2017 A 2018 A 2019 A 2020 A 2021 Adj B
Lot Sales 521,689$ 585,625$ 521,312$ 653,004$ 475,000$
Markers 263,182 288,637 301,631 293,854 250,000
Openings/Closings 284,078 256,583 272,320 311,498 245,000
Liners/Settings 244,781 219,040 231,375 265,991 214,000
Cemetery Endowment Care 51,091 58,319 50,610 63,119 47,500
Other Revenues 22,840 17,990 25,039 17,850 15,000
Total 1,387,661$ 1,426,194$ 1,402,287$ 1,605,316$ 1,246,500$
Lot Sales #REF!
$0.0
$0.5
$1.0
$1.5
$2.0
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillionsCemetery Sales
Cemetery Endowment Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN
CITY CODE:
3.04.080: Establishes the Cemetery Fund and guidelines for its use.
3.04.090: Establishes the Cemetery Endowment Care Fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52.040: Grants cities and towns the authority to own, operate, and
improve cemeteries.
City of Auburn Revenue Manual 52
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charges based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City provides water supply to the City of Algona
under a wholesale agreement. In addition, the City has an interruptible
wholesale water agreement with the Lake Meridian Utility District
(formerly Water District #111) to supply water if requested and available.
Lake Meridian Utility District is not currently receiving water supply from
the City of Auburn since they have alternative sources of supply.
HISTORICAL DATA:
Water Fund (Fund 430)2017 A 2018 A 2019 A 2020 A 2021 Adj B
City Water Services 14,690,360$ 15,238,115$ 14,916,469$ 14,735,676$ 16,246,200$
Application and Other Revenues 94,788 71,909 150,615 111,838 65,000
Rents, Leases and Concessions 33,561 34,696 33,978 47,572 30,000
Total 14,818,708$ 15,344,721$ 15,101,061$ 14,895,086$ 16,341,200$
MGD* Water Sold 6.5 6.7 6.2 5.9 6.8
(*Million Gallons per Day)
$0
$5
$10
$15
$20
2017 A 2018 A 2019 A 2020 A 2021 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)2017 A 2018 A 2019 A 2020 A 2021 Adj B
Metro Service Charge $17,001,085 $17,082,111 $17,273,532 $16,585,340 $19,528,450
City Sewer Services 8,639,454 8,664,732 8,781,122 8,541,923 9,581,630
Metro Industrial Charge 704,776 816,118 477,401 209,380 790,900
Application Revenues 24,181 19,272 27,406 20,835 20,000
Total 26,369,496$ 26,582,233$ 26,559,461$ 25,357,477$ 29,920,980$
SF Rate Increase (Inside 10.0%
Non SF Rate Increase (In 10.2%
Metro Rate Increase 0.0%
$0
$5
$10
$15
$20
$25
$30
$35
2016 A 2017 A 2019 A 2020 A 2021 Adj BMillionsCity Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN
CITY CODE:
13.20.020: Establishes the City’s Sewer Utility Fund.
13.20.044: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 54
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection
and conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Storm Fund (Fund 432)2017 A 2018 A 2019 A 2020 A 2021 Adj B
City Storm Drainage Services 9,667,882$ 9,744,230$ 10,056,260$ 10,216,624$ 10,507,050$
Storm Application Revenues 110,220 65,610 54,230 84,425 100,000
Total 9,778,102$ 9,809,840$ 10,110,490$ 10,301,049$ 10,607,050$
$0
$2
$4
$6
$8
$10
$12
2017 A 2018 A 2019 A 2020 A 2021 Adj BMillions
BASE: Number of storm drainage accounts and amount of impervious
surface area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN
CITY CODE:
13.48.020: Establishes the Storm Drainage Utility Fund.
13.48.060: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 55
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage and yard waste
pickup. The Solid Waste Utility contracts with Waste Management of
Washington, Inc. for services.
HISTORICAL DATA:
Solid Waste (Fund 434)2017 A 2018 A 2019 A 2020 A 2021 Adj B
City Solid Waste Services 12,500,334$ 13,091,821$ 13,086,166$ 12,676,559$ 14,206,900$
Yard Waste 1,149,127 1,203,984 1,237,318 1,274,235 1,400,800
Total 13,649,461$ 14,295,805$ 14,323,484$ 13,950,794$ 15,607,700$
$0
$5
$10
$15
$20
2017 A 2018 A 2019 A 2020 A 2021 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 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 56
City of Auburn Revenue Manual
Prepared by:
City of Auburn Finance Department
25 West Main Street
Auburn WA, 98001-4998
Jamie Thomas
Finance Director
Bob Brooks
Financial Planning Manager
Tamara Baker
Financial Analyst