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HomeMy WebLinkAbout2014 REVENUE MANUAL.pdf 2014 REVENUE MANUAL PREPARED BY CITY OF AUBURN FINANCE DEPARTMENT City of Auburn Revenue Manual 1 May 2014 Dear Reader: The purpose of this document is to provide the City Council and the general public a greater 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 (2010-2013) and forecasted (2014) performance of each revenue source. If after reviewing this document you have remaining questions, please contact the Finance Department, Financial Planning Division, at (253) 804-5019. Sincerely, Shelley Coleman, Finance Director City of Auburn Revenue Manual 2 Table of Contents Introduction ....................................................................................................................... 4 Reader’s Guide ................................................................................................................... 5 Taxes ................................................................................................................................. 6 Property Taxes .................................................................................................................... 7 Sales and Use Tax ............................................................................................................. 10 Summary of Utility and Other Tax Rates............................................................................ 13 Cable TV Utility Tax and Franchise Fee .............................................................................. 14 City Utility Taxes ............................................................................................................. 15 Electric Utility Taxes ......................................................................................................... 16 Natural Gas Tax ............................................................................................................... 17 Solid Waste Tax – External ............................................................................................... 18 Telephone Tax ................................................................................................................. 19 Admission Tax ................................................................................................................. 20 Gambling Tax .................................................................................................................. 21 Hotel / Motel Excise Tax .................................................................................................. 23 Leasehold Excise Tax ........................................................................................................ 24 Real Estate Excise Tax ....................................................................................................... 25 Licenses, Permits and Other Fees/Charges ......................................................................... 27 Business License Fee ......................................................................................................... 28 Mitigation / Impact Fees ................................................................................................... 29 Park Fees ......................................................................................................................... 30 Permit Fees ...................................................................................................................... 31 Animal Licenses ................................................................................................................ 32 Planning and Development Fees ........................................................................................ 33 Intergovernmental ........................................................................................................... 34 Criminal Justice Distributions from WA State..................................................................... 35 Federal / State / Local Grants ............................................................................................ 36 Liquor Excise Tax Distributions from WA State .................................................................. 37 City of Auburn Revenue Manual 3 Motor Vehicle Fuel Tax Distributions from WA State ........................................................ 38 Muckleshoot Casino – Reimbursement for services rendered ............................................. 39 Streamlined Sales Tax ....................................................................................................... 40 Fines, Forfeits and Other Revenues ................................................................................... 41 Fines and Forfeits ............................................................................................................. 42 Fire Insurance Premium Tax ............................................................................................. 43 Investment Income .......................................................................................................... 44 Rental Income ................................................................................................................. 45 Enterprise Funds .............................................................................................................. 46 Airport Revenues ............................................................................................................. 47 Cemetery Revenues – Operations and Endowed Care ....................................................... 48 Water Utility Revenues .................................................................................................... 49 Sewer Utility Revenues ...................................................................................................... 50 Storm Drainage Utility Revenues ...................................................................................... 51 Solid Waste Utility Revenues ............................................................................................ 52 Appendix ........................................................................................................................ 53 Historical Factors Affecting City Revenues .......................................................................... 54 City of Auburn Compared to Other WA Cities ................................................................... 57 Taxes per Capita Comparison ............................................................................................ 58 Licenses and Permits per Capita Comparison ...................................................................... 59 Charges for Goods and Services per Capita Comparison ..................................................... 60 Fines and Forfeits per Capita Comparison .......................................................................... 61 City of Auburn Summary of Revenues by Category ............................................................ 63 City of Auburn Summary of Revenues per Capita ............................................................... 64 Credits ............................................................................................................................. 65 City of Auburn Revenue Manual 4 Introduction Washington State laws provide cities with the powers to establish and levy taxes, fees and charges for the purposes of financing government services. The City of Auburn collects revenue from these sources and deposits them into one of 34 funds managed by the City. Separate fund accounting is used to reflect legal restrictions imposed by these funds by either State law or City code (for example, rate revenues collected for water utility operations are deposited into the water utility fund and is, 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-quarter of the City’s General Fund revenues are derived from three (3) sources: property taxes (approximately 28%); sales taxes (approximately 27%); and utility taxes (approximately 22%). The remainder of the City’s resources are derived from licenses and permits, planning and permitting fees and charges, park recreation program fees, fines and forfeits, intergovernmental payments for services, and other miscellaneous sources such as investment interest and rental income. Other major funds (and sources of City revenue) include water, sewer, storm drainage and solid waste utility rate revenues, airport fees, charges, rents, real estate excise taxes, and mitigation/impact fees assessed upon new commercial and residential construction. Revenues collected from these sources are limited in purpose and can only be used to benefit specific programs (for example, water utility rate revenues are deposited into the water utility fund and can only be used to support water operating and capital expenditures). City of Auburn Revenue Manual 5 Revenue Manual – A Reader’s Guide Presentation and discussion of the City’s revenues herein are presented as follows: Revenue source and description. Historical collections, presented both in tabular and graphic formats. Base for calculation or assessment of City revenue source; including legislative basis (city code and State laws). A B C City of Auburn Revenue Manual 6 Taxes City of Auburn Revenue Manual 7 REVENUE: PROPERTY TAX DESCRIPTION: Property tax is a tax placed on each piece of property within the City. This revenue is used to support general governmental purposes. Rates are expressed in “dollars per $1,000 of assessed value (AV)”. HISTORICAL DATA: General Fund, Fund 103, Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total Property Tax 14,169,811$ 14,566,894$ 14,866,488$ 14,415,456$ 15,699,417$ Total Assessed Value (in 000's)7,765,878$ 7,564,507$ 7,225,550$ 6,911,112$ 7,288,023$ City Levy Rate per $1,000 of AV 1.82$ 1.93$ 2.08$ 2.10$ 2.17$ $0 $4,000,000 $8,000,000 $12,000,000 $16,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: All land, buildings and residential homes within City limits. AUBURN CITY CODE: Each year the City adopts a Property Tax rate by ordinance. The ordinance is not codified. REVISED CODE OF WA: 84.52.043: Established maximum levy rates for the various types of taxing districts (state, counties, cities, etc.). 84.55.010: Established a limitation on the increase in regular property taxes for taxing districts. City of Auburn Revenue Manual 8 Source: King and Pierce County Department of Assessments [a] The maximum City levy rate is $2.3250. Rates are expressed in dollars per $1,000 of assessed value (AV). 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. 2012 2013 2014 Direct regular and special levies City of Auburn [a] $ 2.07527 $ 2.10000 $2.16739 Overlapping regular and special levies Auburn School District 6.14004 6.62190 6.50262 King County 1.41588 1.54051 1.51605 State of Washington 2.42266 2.56720 2.47044 Port of Seattle .22982 .23324 .21533 Emergency Medical Services .30000 .30000 .33500 Hospital District .50000 .50000 .50000 King County Library District .56992 .56743 .56175 Valley Regional Fire Authority 1.18925 1.20479 1.20294 King County Flood Zone .11616 .13210 .15369 King County Ferry District .00372 .00378 .00349 Subtotal – overlapping levies $ 12.88745 $ 13.67095 $ 13.46131 Total $ 14.96272 $ 15.77095 $ 15.62870 Where Your Property Tax Dollars Go City of Auburn Revenue Manual 9 City of Auburn $650 Auburn School District $1,951 King County $455 State of Washington $741 Port of Seattle $65 Emergency Medical Services (EMS) $101 Hospital District $150 King County Library District $169 Valley Regional Fire Authority $361 King County Flood Zone $46 King County Ferry District $1 Property Tax Levied on a $300,000 Home -2014 Where it Goes City of Auburn Revenue Manual 10 REVENUE: SALES AND USE TAX DESCRIPTION: Revenue from sales taxes is used to support general City services and local street repair and maintenance. The sales tax rate for the City of Auburn is 9.5% in the King County section of the City, and 9.4% in the Pierce County section of the City. The following table provides a breakdown of the sales tax rate. HISTORICAL DATA: General Fund, Fund 103, Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B Sales & Use Tax 12,583,152$ 12,818,411$ 13,163,556$ 14,572,991$ 14,608,552$ Sales Tax Credit for Annexation 1,408,532 1,466,220 1,542,272 1,694,630 1,404,590 Criminal Justice Sales Tax 1,248,969 1,347,647 1,401,995 1,516,946 1,231,185 Total 15,240,652$ 15,632,279$ 16,107,823$ 17,784,567$ 17,244,327$ $0 $4,000,000 $8,000,000 $12,000,000 $16,000,000 $20,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B King County Pierce County State rate 6.50%6.50% City rate 0.85%0.85% County rate 0.15%0.15% Transportation (METRO)0.90%0.60% Regional Transit Authority 0.90%0.90% Mental Health local tax 0.10%0.00% Criminal Justice local tax 0.10%0.10% Juvenile Facility local tax 0.00%0.10% Zoo and Aquarium local tax 0.00%0.10% Emergency Communications 0.00%0.10% 9.50%9.40% City of Auburn Revenue Manual 11 BASE: This tax is imposed on all personal and business purchases of tangible property. AUBURN CITY CODE: 3.60.010: Authorizes the tax. REVISED CODE OF WA: 82.14: Provides authorization to the City to tax all taxable retail sales and use events. CITY ECONOMIC PROFILE: The City has a diverse economy with approximately half of the City’s sales taxes derived from retail activity and automotive dealers. The following pie chart illustrates the major sources for the City’s retail sales and use taxes for the latest 12 month period ending December 2013. Retail Trade 29% Services 21% Automotive 22% Construction 14% Wholesale Trade 9% Manufacturing 4%Miscellaneous 1% City of Auburn Revenue Manual 12 State 68.4% City 9.0% County 1.6% Transportation (METRO) 9.4% Regional Transit 9.4% Mental Health 1.1% Criminal Justice 1.1% Sales Taxes - Where It Goes King County Where Your Sales Tax Dollars Go City of Auburn Revenue Manual 13 Summary of Utility and Other Tax Rates Tax Maximum Allowable under State Law Current Authorized under City Code Auburn City Code Cable TV Utility Tax 6.0% 1.0% 3.42 Cable TV Franchise Fee 5.0% 5.0% 13.36.230 City Utility Taxes (Water, Sewer, Storm, Solid Waste) No limit. 7.0% 3.40.020 3.41.020 (Solid Waste) Electric Utility Tax 6.0% 6.0% 3.88.040 Natural Gas Utility Tax 6.0% 6.0% 3.88.040 Solid Waste Tax -External No limit. 7.0% 3.41.010 Telephone Utility Tax 6.0% 6.0% 3.84.040 Admission Tax 5.0% 5.0% 3.52.010 Gambling Tax Card games Punchboards/Pull tabs For profit Not for profit Amusement Games Bingo and Raffles 20.0% of gross receipts 10% of net receipts 10% of net receipts 2% of net receipts 5% of net receipts 4.0% of gross revenue 10% of net receipts 10% of net receipts 2% of net receipts 5% 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 14 REVENUE: CABLE TV UTILITY TAX AND FRANCHISE FEE DESCRIPTION: Cable television utility tax and franchise fee revenues are used to support general governmental services and the City’s Arterial Street Preservation program. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Cable TV Franchise Fee 806,721$ 860,952$ 885,044$ 941,372$ 878,310$ Cable TV Utility Tax 160,408 161,950 166,102 174,105 171,654 Total 967,129$ 1,022,902$ 1,051,146$ 1,115,477$ 1,049,964$ $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Gross revenues of the cable and satellite franchises. AUBURN CITY CODE: 3.42: Establishes the City's authority to levy a 1.0% cable TV utility tax to be used by the City in support of its arterial street system. The maximum tax rate allowable under state law is 6.0%. 13.36.030: City's authority to grant franchises. 13.36.230: Defines franchise fees of 5% and the quarterly payment schedule. REVISED CODE OF WA: 80.32.010: Cities and counties may grant franchises. City of Auburn Revenue Manual 15 REVENUE: CITY UTILITY TAXES DESCRIPTION: Utility taxes are used to support general City operations and arterial street improvements. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Interfund Sewer Taxes 1,134,966$ 1,191,454$ 1,321,453$ 1,691,577$ 1,503,788$ Interfund Water Taxes 663,491 690,188 754,424 854,719 928,540 Interfund Solid Waste Taxes 495,360 524,656 641,488 727,546 683,128 Interfund Storm Taxes 494,266 541,999 564,450 618,408 622,584 Total 2,788,083$ 2,948,297$ 3,281,816$ 3,892,250$ 3,738,040$ $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Total revenues from City utility funds. AUBURN CITY CODE: 3.40.020: Establishes the City’s authority to assess a 7.0% tax. State law does not provide a maximum rate. REVISED CODE OF WA: 82.16: Defines public utility tax. 35.22.280: Authority to levy and collect taxes. There are no restrictions on the tax rate. City of Auburn Revenue Manual 16 REVENUE: ELECTRIC UTILITY TAX DESCRIPTION: Electric utility taxes are used to support general City operations and arterial street improvements. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 3,647,183$ 3,739,160$ 3,750,846$ 4,059,276$ 4,038,779$ $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: The electric utility tax rate is 6%. The tax is applied on the total gross revenues received from the operation of electrical and power business enterprises within the City. AUBURN CITY CODE: 3.88.040: Levy authority of 6% tax rate. The City levies the maximum rate allowed under state laws. REVISED CODE OF WA: 35.21.870: Establishes city authority to assess a utility tax on electricity, telephone natural gas, or steam energy and limits the tax to a maximum of six percent (6%). City of Auburn Revenue Manual 17 REVENUE: NATURAL GAS TAX DESCRIPTION: Natural gas utility taxes are used to support general City operations and arterial street improvements. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 1,472,202$ 1,675,963$ 1,576,954$ 1,596,891$ 1,757,554$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: The utility tax is based on the gross revenues from the operation of a public or privately owned utility (includes transportation). Use tax imposed on the individual consumer for the privilege of using natural gas. AUBURN CITY CODE: 3.61.010: Imposes Use tax. 3.88.040: Levy authority of 6% tax rate. The City levies the maximum rate. REVISED CODE OF WA: 35.21.870: Establishes city authority to assess a utility tax on electricity, telephone natural gas, or steam energy and limits the tax to a maximum of six percent (6%). 82.14.230: Authorizes a city to impose a natural gas or manufactured use tax. City of Auburn Revenue Manual 18 REVENUE: SOLID WASTE TAX - EXTERNAL DESCRIPTION: Solid waste utility taxes are used to support general City operations and arterial street improvements. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 177,208$ 166,289$ 134,680$ 119,094$ 117,385$ $0 $50,000 $100,000 $150,000 $200,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: The tax is applied on the total gross income derived from solid waste enterprises in the City, to include garbage, recyclables and yard debris. This tax revenue is collected solely from external refuse haulers operating within the City and does not include the customer base serviced by the City of Auburn (see Solid Waste Utility Fund). AUBURN CITY CODE: 3.41.010: Levy authority of 7% tax rate. REVISED CODE OF WA: 82.18: Establishes authority to assess a solid waste utility tax. City of Auburn Revenue Manual 19 REVENUE: TELEPHONE TAX DESCRIPTION: Telephone utility taxes are used to support general City operations and arterial street improvements. HISTORICAL DATA: General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 2,540,160$ 2,390,385$ 2,297,352$ 2,214,292$ 2,451,284$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: A telephone business is defined as a business that provides access to a local telephone network, local telephone network switching service, toll service, cellular phone service, or coin phone service. AUBURN CITY CODE: 3.84.010: Defines the telephone business. 3.84.040: Authorizes a tax of six percent (6%) on total gross operating receipts. The City levies the maximum rate. REVISED CODE OF WA: 35.21.870: Establishes city authority to assess a utility tax on electricity, telephone natural gas, or steam energy and limits the tax to a maximum of six percent (6%). 82.04.065: Defines telephone and telecommunications businesses. City of Auburn Revenue Manual 20 REVENUE: ADMISSION TAX DESCRIPTION: Admissions taxes are used to support general City operations. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Admission Tax 351,906$ 353,825$ 347,732$ 324,906$ 365,427$ Less Transfer to Golf Course (39,704)(48,607)(49,028)(51,646)0 Total 312,202$ 305,218$ 298,703$ 273,260$ 365,427$ $0 $100,000 $200,000 $300,000 $400,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Tax is placed on charges for general admission, season tickets, cover charges, parking charges, etc. The tax is also included on food and beverage if entertainment is provided. The City levies an admission tax of five percent (5%). By City policy, admission taxes collected from the Auburn Golf Course is transferred to the Golf Course fund and used to support general operating expenses. Starting in 2014, Golf Course operations is included as part of the Parks, Arts and Recreation General Fund budget. AUBURN CITY CODE: 3.52.010: Authorizes a tax of five percent (5%). REVISED CODE OF WA: 35.21.280: Authorizes a city to establish a tax on admissions, up to a maximum of 5.0%. City of Auburn Revenue Manual 21 REVENUE: GAMBLING TAX DESCRIPTION: This tax applies to all punch board games, pull tabs, bingo games, raffles, amusement games and card games played within the City limits. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Card Games 145,786$ 198,359$ 218,923$ 169,325$ 208,464$ Punch Board and Pull Tabs 50,250 53,385 38,633 28,750 35,175 Amusement Games 2,471 3,797 4,875 1,404 4,060 Bingo and Raffles 5,606 2,510 3,061 2,678 2,538 Total 204,112$ 258,050$ 265,491$ 202,157$ 250,237$ $0 $100,000 $200,000 $300,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Based on gross or net receipts of gambling within the City limits, as prescribed by state law. Net receipt is defined as gross receipts less amounts awarded as cash and merchandise. Charitable or non-profit organizations are exempt from the tax. AUBURN CITY CODE: 3.80.010: Authorizes a city to tax any person, association or organization engaging in gambling activities pursuant to a state license. City of Auburn Revenue Manual 22 REVISED CODE OF WA: 9.46.110: Authorizes this tax on gross receipts of gambling activities. 9.46.113: States that the tax collected on gambling activities must be used primarily for the purpose of public safety. The following table summarizes the gambling taxes in effect. Activity Type Auburn Tax Allowed by RCW Card Games 4% of gross revenue 20% of gross receipts Punchboards and Pull-Tabs For-Profit 10% of net receipts 5% of gross receipts or 10% of net receipts Non-Profit 10% of net receipts 10% of net receipts Amusement Games 2% of net receipts 2% of net receipts Bingo and Raffles 5% of net receipts 5% of net receipts City of Auburn Revenue Manual 23 REVENUE: HOTEL / MOTEL EXCISE TAX DESCRIPTION: The Hotel/Motel Tax, also known as Lodging Tax, is levied on all lodging in hotels, rooming houses, tourist courts, motels or trailer camps within the City of Auburn and is used for the sole purpose of paying for the cost of tourist promotion activities. HISTORICAL DATA: Fund 104 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 66,549$ 65,058$ 78,143$ 90,581$ 70,000$ $0 $25,000 $50,000 $75,000 $100,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Applies to the sale or charge made for furnishing lodging by a hotel, rooming house, tourist court, motel or trailer camp. The state maximum Hotel/Motel tax rate is 2%, however most Cities in King County are limited to 1% as the other 1% is allocated to the debt payment for Safeco and Century Link Fields. The City of Auburn levies a 1% Hotel/Motel tax. AUBURN CITY CODE: 3.58.010: Authorizes a tax of 1.0%. 3.58.040: Designates all receipts for tourist promotion and tourism related activities. REVISED CODE OF WA: 82.08: Defines the lodging tax. 67.28.120: Authorizes cities to acquire and operate tourism-related facilities. 67.28.180: Authorizes the lodging tax - identifies the maximum rate of 2.0%. City of Auburn Revenue Manual 24 REVENUE: LEASEHOLD EXCISE TAX DESCRIPTION: The City levies an excise tax on private lessees for occupying or using publicly owned real or personal property. Revenues are used to support general governmental services. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 37,985$ 49,467$ 39,262$ 37,215$ 50,754$ $0 $25,000 $50,000 $75,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Private lessees of public property, such as hangar rentals at the airport and rental houses on City owned property. Property owned by the state, counties, school districts, and other municipal corporations are subject to leasehold excise tax. The state rate is 12.84% of which 4% is returned to the City. AUBURN CITY CODE: 3.44.010: Authorizes imposition of tax. 3.44.020: Establishes the City tax rate of 4%. 3.44.060: Authorizes the City to collect the tax on behalf of the State. REVISED CODE OF WA: 82.29A.040: Grants authorization to cities to levy and collect a leasehold excise tax, up to a maximum of 4%. 82.29A.090: Distributions by the State Treasurer. City of Auburn Revenue Manual 25 REVENUE: REAL ESTATE EXCISE TAX DESCRIPTION: Real Estate Excise Tax (REET) is imposed on the sale of property and dedicated to local capital projects. Proceeds are placed in the capital improvement fund. HISTORICAL DATA: Fund 328 2010 A 2011 A 2012 A 2013 A 2014 Adj B REET 1 540,160$ 743,582$ 879,362$ 1,112,949$ 700,000$ REET 2 540,098 743,582 879,362 1,112,949 700,000 Total 1,080,258$ 1,487,163$ 1,758,725$ 2,225,898$ 1,400,000$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Sales of property measured by the full selling price, which must include any liens, mortgages or other debt. Transfers of controlling interests in entities that own property in Washington State. AUBURN CITY CODE: 3.56.010: Imposition of tax. 3.56.040: Distribution of tax proceeds and limitations. REVISED CODE OF WA: 82.46.010: Authorizes the City to impose an excise tax of 1/4% on each sale of real property that shall be used for local capital improvements (REET 1). 82.46.035: Authorizes the imposition of an additional 1/4% excise tax which is to be used for local capital improvements (REET 2). (See table on following page for limitations of use). City of Auburn Revenue Manual 26 From June 30, 2012 to December 31, 2016, a city can use the greater of one hundred thousand dollars or thirty five percent of REET revenues (not to exceed one million dollars per year) for the operations and maintenance of existing capital projects. LIMITATIONS ON USES OF REET REET 1 REET 2 Administrative facilities, bridges, domestic water systems, fire protection facilities, highways/roads/streets, judicial facilities, law enforcement facilities, libraries, parks, recreational facilities, flood control projects, sewer systems, sidewalks, storm systems, street lighting, traffic signals, trails. Bridges, domestic water systems, highways/roads/streets, sewer systems, sidewalks, storm systems, street lighting, and traffic signals. Source: RCW 82.46.010. City of Auburn Revenue Manual 27 Licenses, Permits and Other Fees/Charges City of Auburn Revenue Manual 28 REVENUE: BUSINESS LICENSES DESCRIPTION: Businesses located within the City, or that operates temporarily within the City, must obtain a business license. The annual fee for a business license is a flat $50 and covers the period of January 1 through December 31. HISTORICAL DATA: 3.0%-9.2%18.7%1.8%-14.0% General Fund and Fund 121 2010 A 2011 A 2012 A 2013 A 2014 Adj B Business Licenses 215,268$ 195,377$ 231,957$ 236,162$ 203,015$ Business Improvement Area 65,234 58,678 56,734 69,475 55,000 Total 280,501$ 254,054$ 288,690$ 305,637$ 258,015$ $0 $100,000 $200,000 $300,000 $400,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Every business enterprise, including those with a temporary or portable sales location, shall first obtain from the City a general business license for the period of January 1st to December 31st of each calendar year. Business licenses are required under Auburn City Code. 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 $1,500/year (Ord. 4293). Revenues generated from the BIA are deposited directly into the BIA Fund (Fund 121) and may be used to support downtown improvements, marketing, or safety measures. AUBURN CITY CODE: ACC section 5 provides for regulation and enforcement of the City’s business licenses. Ordinance No. 4293. REVISED CODE OF WA: 19.02: Establishes business regulations. 35.87A.010: Authorizes Parking and Business Improvement Areas. City of Auburn Revenue Manual 29 REVENUE: MITIGATION / IMPACT FEES DESCRIPTION: Includes transportation, fire, traffic, park and school impact fees as well as wetland mitigation. The fees are used to mitigate costs associated with City growth and are imposed at the time of application to the City for a development activity permit. HISTORICAL DATA: Fund 124 2010 A 2011 A 2012 A 2013 A 2014 Adj B Transportation Impact 794,967$ 826,684$ 1,282,567$ 1,411,260$ 800,000$ Fire Impact/Mitigation 96,467 144,185 132,951 173,103 50,000 Traffic Mitigation 18,718 170,000 - 4,862 - Park Impact/Mitigation 141,797 30,432 10,500 39,500 20,000 School Impact/Mitigation 9,188 17,260 21,528 25,142 5,000 Wetland Mitigation 36,570 - - 38,594 - Total 1,097,708$ 1,188,560$ 1,447,547$ 1,692,460$ 875,000$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Development occurring within the City of Auburn. AUBURN CITY CODE: Title 19: Establishes school, transportation, traffic, fire and park impact fees. REVISED CODE OF WA: 82.02.050-100: Establishes regulations pertaining to impact fees. City of Auburn Revenue Manual 30 REVENUE: PARK FEES DESCRIPTION: Park fees include charges for services at the Auburn Golf Course, recreational classes, athletic leagues, theatre performances and classes, senior center activities, concession sales, and special events. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Golf Course Revenues 1,189,399$ 1,159,227$ 1,157,242$ 1,217,633$ 1,233,000$ Recreational Classes 662,887 574,363 456,248 380,866 400,299 League Fees - 11,121 152,529 145,105 128,000 Theatre/Arts 84,183 110,350 144,292 148,169 114,500 Senior Center Programs 110,991 108,689 107,745 100,888 114,000 Special Events - - 8,231 99,926 72,750 Other 600 389 381 480 - Total 2,048,060$ 1,964,139$ 2,026,667$ 2,093,067$ 2,062,549$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Parks, Arts and Recreation department programs and facilities associated with a fee. AUBURN CITY CODE: 3.68.010: Authorizes fees and charges for the use of City recreation programs and facilities. REVISED CODE OF WA: 67.20.010: Gives the city the authority to acquire and operate certain recreational facilities. City of Auburn Revenue Manual 31 REVENUE: PERMIT FEES DESCRIPTION: Building permit fees include basic building, mechanical and electrical permit fees. Additional permit fees include plumbing, excavation, electrical inspection permits, alarm permits, street/curb permits, and other permits (concealed weapons permit fees). HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Building Permits 769,678$ 1,104,185$ 1,683,465$ 2,101,174$ 1,169,160$ Plumbing Permits 116,903 213,299 196,022 208,691 123,624 Excavation Permits 78,188 76,442 76,567 105,945 51,000 Electrical Inspection Permits 43,228 60,617 65,174 86,143 41,208 Alarm Permits 57,431 93,204 59,828 104,818 50,000 Street/Curb Permits 22,694 15,989 17,827 55,888 12,240 Other Permits 8,526 10,404 13,803 15,824 10,000 Total 1,096,648$ 1,574,140$ 2,112,686$ 2,678,483$ 1,457,232$ Variance #REF!#REF!#REF!#REF!#REF! $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Fees are assessed on individuals, organizations, or businesses that purchase permits for the purpose of construction and/or building related activities. AUBURN CITY CODE: 15.08A.011: Adoption the of 2009 International Building Code. REVISED CODE OF WA: 19.27.031: Adoption of State Building Code by all cities and counties. 19.27.100: Authorizes a city, town, or county of the state to impose fees different from those set forth in the State Building Code. City of Auburn Revenue Manual 32 REVENUE: ANIMAL LICENSES DESCRIPTION: Beginning January 1, 2013, the City of Auburn began providing animal licensing, animal control and animal sheltering (this service was previously provided by King County). HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total -$ -$ -$ 127,303$ 240,000$ $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: A license fee is assessed on every dog and/or cat owned. With the implementation of the Auburn Valley Humane Society (AVHS) and animal control services being provided by the City of Auburn's police department, pet licensing revenue is now retained by the City effective January 1, 2013, per Resolution No. 4868. AUBURN CITY CODE: 6.04.010: Requires animal license on any dog or cat over the age of eight weeks of age. 18.31.230: Establishes the type and maximum number of animals permitted. REVISED CODE OF WA: 16.52.015: Defines law enforcement agencies and animal care and control agencies. City of Auburn Revenue Manual 33 REVENUE: PLANNING AND DEVELOPMENT FEES DESCRIPTION: Fees included in this category include plan check fees, zoning and subdivision fees, and FAC linear charges (fees assessed on projects that require extension of public facilities). HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Plan Check Fees 467,282$ 435,262$ 1,091,442$ 828,033$ 584,590$ Zoning/Subdivision Fees 133,961 40,998 63,454 109,790 83,236 FAC Linear Charges 83,681 33,154 67,988 178,789 71,055 Total 684,924$ 509,414$ 1,222,884$ 1,116,612$ 738,881$ $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Fees are assessed on individuals, organizations, or businesses to review building plans, fees for zoning and subdivisions, and charges for the extension of public facilities. AUBURN CITY CODE: 15.08A.011: Adoption the of 2009 International Building Code. REVISED CODE OF WA: 19.27.031: Adoption of State Building Code by all cities and counties. 19.27.100: Gives cities the authority to impose fees different from the State Building Code. City of Auburn Revenue Manual 34 Intergovernmental City of Auburn Revenue Manual 35 REVENUE: CRIMINAL JUSTICE DESCRIPTION: These are state shared revenues distributed to cities based upon crime rate and/or population, and are used to support local law enforcement activities. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 185,608$ 235,036$ 238,147$ 171,736$ 88,880$ $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: State distributed money includes Criminal Justice (CJ) High Crime, CJ Violent Crime, CJ Special Programs, CJ Population, CJ Contracted Services and CJ DUI. State high crime distributions were discontinued in 2013 and 2014, reflecting a decline in the City’s crime rate relative to the state-wide average. AUBURN CITY CODE: Not applicable. REVISED CODE OF WA: 82.14.320: Municipal criminal justice assistance account - eligibility and use requirements. 82.14.330: Municipal criminal justice assistance account, distribution based on crime rate and/or population. City of Auburn Revenue Manual 36 REVENUE: FEDERAL / STATE / LOCAL GRANTS DESCRIPTION: The City of Auburn actively seeks Federal, State, and Local grant funding for a variety of programs that benefit the City, such as transportation improvements, airport maintenance, park programs, and police services. HISTORICAL DATA: By Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B General Fund 994,136$ 790,643$ 992,874$ 362,754$ 382,776$ Other Funds 3,331,853 10,834,918 12,317,670 4,951,932 10,756,732 Total 4,325,989$ 11,625,562$ 13,310,544$ 5,314,685$ 11,139,508$ By Source Federal 2,921,892$ 8,707,161$ 3,849,578$ 2,415,660$ 6,193,513$ State 429,339 2,226,994 7,539,790 2,395,063 4,387,916 Local 974,758 691,406 1,921,176 503,962 558,079 Total 4,325,989$ 11,625,562$ 13,310,544$ 5,314,685$ 11,139,508$ $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Grants are based on existing programs and competitive applications. AUBURN CITY CODE: Grants are applied for and accepted by Council via Resolution. REVISED CODE OF WA: Not applicable. City of Auburn Revenue Manual 37 REVENUE: LIQUOR EXCISE TAX AND PROFIT DESCRIPTION: These are state shared revenues distributed to cities based upon population to help pay for local policing of liquor establishments. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Liquor Excise Tax 327,709$ 335,127$ 260,420$ 47,724$ 200,000$ Liquor Profits 529,022 479,381 517,056 640,375 480,000 Liquor Store Sales - - 188,230 - - Total 856,732$ 814,509$ 965,706$ 688,099$ 680,000$ $0 $250,000 $500,000 $750,000 $1,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Sale of spirits in their original package. Spirits include any beverage containing alcohol obtained by distillation, including wines with more than 24% alcohol by volume. AUBURN CITY CODE: Section 3.04.040: Establishes the "alcoholism funds" account which holds the 2% to be used for treatment programs. REVISED CODE OF WA: 82.08.150: Establishes the tax rate on certain sales of intoxicating liquors. 82.08.170: Apportions and distributes funds based on city population and authorized the one year moratorium of excise taxes. 66.24.620: Authorized privatization of distribution and sales effective June 1, 2012. City of Auburn Revenue Manual 38 REVENUE: MOTOR VEHICLE FUEL TAX DESCRIPTION: These are state shared revenues distributed to cities primarily for road repair. The state motor vehicle fuel tax is 37.5 cents per gallon and the City’s share is just under 3 cents. HISTORICAL DATA: General Fund, Fund 102, Fund 120 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 1,461,709$ 1,465,720$ 1,444,724$ 1,472,734$ 1,476,423$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: The total Motor Vehicle Fuel Tax (MVFT) rate is 37.5 cents per gallon. AUBURN CITY CODE: Authority is established by the RCW. REVISED CODE OF WA: 46.68.090: Distribution of statewide fuel taxes. 47.24.040: Expenditures of MVFT to the street fund. 47.30.050: Expenditures of MVFT to paths and trails. 82.36: Motor Vehicle Fuel Tax. 82.36.025: Establishes rate of tax. 82.38.030: Defines tax rate of special fuel. City of Auburn Revenue Manual 39 REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES RENDERED DESCRIPTION: This revenue is received from the Muckleshoot Indian Tribe (MIT) for reimbursement of police, street maintenance, and legal services provided by the City. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 652,155$ 540,050$ 730,376$ 509,734$ 700,000$ $0 $200,000 $400,000 $600,000 $800,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Reimbursement of actual cost of services provided, reviewed and approved annually by the Muckleshoot Indian Tribe; governed by contractual agreement with the City. AUBURN CITY CODE: None. REVISED CODE OF WA: None. City of Auburn Revenue Manual 40 REVENUE: STREAMLINED SALES TAX DESCRIPTION: The Streamlined Sales Tax revenue source was implemented in 2008 as a way for cities to offset the negative fiscal impact of the Streamlined Sales and Use Tax Agreement (SSUTA), also known as ‘destination sourcing’. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 1,965,472$ 1,987,348$ 1,894,001$ 1,952,778$ 2,020,000$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: All taxable retail sales and events. This revenue source is collected by the Department of Revenue and distributed to cities quarterly. AUBURN CITY CODE: 3.60.010: Authorizes the tax. REVISED CODE OF WA: 82.14: Provides authorization to cities to tax all taxable retail sales and events. City of Auburn Revenue Manual 41 Fines, Forfeits and Other Revenues City of Auburn Revenue Manual 42 REVENUE: FINES AND FORFEITS DESCRIPTION: Fines and penalties are assessed upon individuals violating City code. HISTORICAL DATA: General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Traffic Infractions 725,523$ 652,860$ 593,132$ 441,145$ 653,250$ Redflex Photo Enforcement 1,199,896 825,337 595,247 599,772 497,475 Parking Infractions 189,860 172,137 109,691 116,659 170,000 Criminal Non-Traffic 106,563 86,790 84,020 56,899 90,000 Criminal Traffic 64,290 63,996 61,019 35,826 64,000 Driving While Intoxicated 22,482 17,491 29,121 19,477 18,000 Other Revenues 193,819 134,517 121,056 166,906 76,956 Total 2,502,433$ 1,953,129$ 1,593,286$ 1,436,685$ 1,569,681$ $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Persons who violate municipal laws which are punishable by fine or fee within the City of Auburn. AUBURN CITY CODE: Section 1 and 10 of the Auburn City Code governs civil penalties and vehicle and traffic safety. REVISED CODE OF WA: Various section governing civil penalties and public safety. City of Auburn Revenue Manual 43 REVENUE: FIRE INSURANCE PREMIUM TAX DESCRIPTION: The state collects a two percent tax on the premiums of all insurance policies written, 25% of the revenue collected are distributed to cities and fire districts that have firemen's pension funds. HISTORICAL DATA: Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B Total 63,545$ 66,375$ 63,205$ 70,036$ 63,000$ $0 $25,000 $50,000 $75,000 $100,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Net premiums received by authorized insurers. AUBURN CITY CODE: Authority for this tax was established by RCW. REVISED CODE OF WA: 48.14.020: Authorizes the state to impose this tax. 41.16.050: Authorizes the distribution of the tax to the city to fund its Fire Pension requirements. Distribution is based on the city's report to the State Treasurer on the number of paid firemen. Entire amount is deposited into the firemen's pension fund. City of Auburn Revenue Manual 44 REVENUE: INVESTMENT INCOME DESCRIPTION: This includes interest earnings on investments that are held or sold, net of investment fees. HISTORICAL DATA: Fund Types 2010 A 2011 A 2012 A 2013 A 2014 Adj B General Fund 152,158$ 86,932$ 89,805$ 45,977$ 42,230$ All Other Funds 427,302 304,665 231,540 208,180 197,494 Total 579,460$ 391,596$ 321,345$ 254,157$ 239,724$ $0 $200,000 $400,000 $600,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Interest rates from the state investment pool, interest on money market accounts, and interest from U.S. Government Securities. AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved by Ordinance No. 3034. REVISED CODE OF WA: 35.39.030: Excess or inactive funds – Investments. City of Auburn Revenue Manual 45 REVENUE: RENTAL INCOME DESCRIPTION: Rental income includes payments received for the use of City owned facilities such as room rentals at the Senior Center and other park facilities, fees for use of golf cart rentals, fees for use of all athletic fields, picnic shelters, and campsites. This category also includes revenues generated from Auburn Avenue Theatre rentals, cell phone tower leases at Game Farm Park, and other lease revenues. HISTORICAL DATA: General Fund, Fund 104, 321 and 505 2010 A 2011 A 2012 A 2013 A 2014 Adj B General Fund 468,284$ 572,812$ 513,833$ 493,878$ 513,000$ Hotel/Motel Fund 11,900 17,137 12,775 - 6,100 Municipal Parks Fund 64,261 59,736 52,169 52,801 55,000 Facilities Fund 133,067 80,066 97,527 107,574 82,800 Total 677,512$ 729,751$ 676,304$ 654,253$ 656,900$ $0 $200,000 $400,000 $600,000 $800,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: All leased City owned properties and fees generated activities referenced above. This category does not include property leases, tie down and hanger rent at the Auburn Municipal Airport. Those revenues are included in this manual under Airport Revenues. AUBURN CITY CODE: 3.68.040: City Parks and Recreation - standards for setting fees and charges. REVISED CODE OF WA: Not Applicable. City of Auburn Revenue Manual 46 Enterprise Funds City of Auburn Revenue Manual 47 REVENUE: AIRPORT REVENUES DESCRIPTION: Airport revenues are derived from hangar rents, tie downs, property leases and fuel flowage fees. HISTORICAL DATA: Airport Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B Tie Down and Hangar Rent 364,602$ 410,487$ 390,745$ 407,827$ 380,500$ Fuel Facility Rent 18,000 18,000 18,000 18,000 - Airport Security Service 15,977 15,530 15,443 15,481 15,000 Flowage Fees 10,705 10,454 10,380 10,380 12,000 Total 409,284$ 454,471$ 434,568$ 451,688$ 407,500$ 0 0.2 0.4 0.6 0.8 1 1.2 616301.33 665635.49 810164.08 #REF! $0 $100,000 $200,000 $300,000 $400,000 $500,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Hangar rentals, tie downs, property leases and fuel flowage fees. Due to the revised Airport contract in 2014, fuel flowage fees are based on a percentage of fuel pumped and fuel facility rent is no longer applicable. Auburn Municipal Airport is one of the busiest general aviation airports in Washington State. There are approximately 141,000 takeoffs and landings a year with 274 aircrafts based at the Airport. The Airport is owned by the City, but privately operated under contract. AUBURN CITY CODE: 3.04: Creates the airport fund and establishes uses of funds. REVISED CODE OF WA: 14.08.120: Grants cities the power to operate a municipal airport. City of Auburn Revenue Manual 48 REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWED CARE DESCRIPTION: This includes revenues from the sale of lots, liners, markers and related openings/closings. HISTORICAL DATA: Fund 436 and Fund 701 2010 A 2011 A 2012 A 2013 A 2014 Adj B Lot Sales 285,711$ 252,510$ 281,407$ 374,994$ 330,000$ Openings/Closings 179,393 211,457 194,181 209,319 200,000 Liners/Settings 136,210 172,603 167,811 184,667 165,000 Markers 99,810 104,957 171,507 158,882 144,000 Cemetery Endowment Care 52,156 44,829 48,660 37,506 32,000 Other Revenues 7,352 10,387 10,298 16,417 17,000 Total 760,633$ 796,742$ 873,864$ 981,784$ 888,000$ Lot Sales 59,826$ (33,202)$ 28,898$ 93,587$ (44,994)$ $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B Cemetery Sales Cemetery Endowed Care BASE: Charges include lot sales, liners, markers, vases, mausoleum space, opening and closing fees, and miscellaneous cemetery revenues. AUBURN CITY CODE: 3.04.080: Establishes the cemetery fund and guidelines for its use. 3.04.090: Establishes the cemetery endowment care fund. 2.72.040: Created a board of five cemetery commissioners serving terms of five years. REVISED CODE OF WA: 68.52: Grants cities and towns authority to own and operate cemeteries. City of Auburn Revenue Manual 49 REVENUE: WATER UTILITY REVENUES DESCRIPTION: The Water Utility bills customers a monthly base rate and consumption charge based on the quantity of water consumed. In addition, the Water Fund receives revenue from cell phone providers who rent space on City owned water towers. The City also provides water to the City of Algona and Water District #111 under wholesale agreements. HISTORICAL DATA: Fund 430 2010 A 2011 A 2012 A 2013 A 2014 Adj B City Water Services 8,997,492$ 8,918,617$ 10,209,742$ 11,551,283$ 12,886,725$ Application and Other Revenues 103,207 105,495 126,022 144,068 90,000 Rents, Leases and Concessions 46,521 52,385 50,122 51,840 50,000 Total 9,147,220$ 9,076,497$ 10,385,886$ 11,747,191$ 13,026,725$ MGD* Water Sold 7.5 6.5 6.7 6.7 6.7 *Million Gallons per Day $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Number of water accounts and volume of water consumed. AUBURN CITY CODE: 13.06: Establishes the City's water fund and rates and charges. REVISED CODE OF WA: 35.91: Municipal water and sewer facilities act. 35.92.010: Authorizes cities to operate waterworks. 35.92.025: Authorizes cities to charge for connection to the city water system. City of Auburn Revenue Manual 50 REVENUE: SEWER UTILITY REVENUES DESCRIPTION: The Sewer Utility bills customers a fee for wastewater collection and conveyance to King County for treatment. HISTORICAL DATA: Fund 431 and Fund 433 2010 A 2011 A 2012 A 2013 A 2014 Adj B Metro Service Charge 11,423,732$ 12,028,504$ 12,616,197$ 14,323,538$ 14,500,000$ City Sewer Services 3,969,859 4,105,670 5,405,875 6,806,771 7,206,431 Metro Industrial Charge 552,816 505,385 516,133 580,544 500,000 Application Revenues 21,824 27,590 47,082 53,394 25,000 Total 15,968,231$ 16,667,149$ 18,585,288$ 21,764,247$ 22,231,431$ $0 $4,000,000 $8,000,000 $12,000,000 $16,000,000 $20,000,000 $24,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B City Sewer Utility Revenues (F431) KC/Metro Revenues (F433) BASE: Number of sewer accounts and volume of wastewater discharged. AUBURN CITY CODE: 13.20.020: Establishes the sewer utility, rates and charges. REVISED CODE OF WA: 35.67.010: Defines system of sewerage. 35.91: Establishes the municipal water and sewer facilities act. 35.91.030: Authority to set rates. 35.92.020: Authority to acquire and operate sewerage and solid waste handling systems, plants, sites, or facilities. City of Auburn Revenue Manual 51 REVENUE: STORM DRAINAGE UTILITY REVENUES DESCRIPTION: The Storm Drainage Utility bills customers for management, collection and conveyance of surface water runoff from roads and properties. HISTORICAL DATA: Fund 432 2010 A 2011 A 2012 A 2013 A 2014 Adj B City Storm Drainage Services 6,399,873$ 6,870,985$ 7,330,241$ 8,034,652$ 8,521,917$ Storm Application Revenues 41,853 67,390 149,339 149,651 60,000 Total 6,441,726$ 6,938,375$ 7,479,580$ 8,184,303$ 8,581,917$ $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: Number of storm drainage accounts and amount of impervious surface area such as parking lots. Credits are provided in the event of privately provided surface water management facilities. AUBURN CITY CODE: 13.48: Establishes the storm drainage utility, rates and charges. REVISED CODE OF WA: 35.21.210: Authorizes cities to provide storm drainage services and systems. City of Auburn Revenue Manual 52 REVENUE: SOLID WASTE UTILITY REVENUES DESCRIPTION: The Solid Waste Utility bills customers for garbage pickup. The Solid Waste Utility contracts with Waste Management. HISTORICAL DATA: Fund 434 2010 A 2011 A 2012 A 2013 A 2014 Adj B City Solid Waste Services 7,917,226$ 8,021,907$ 9,484,140$ 10,650,203$ 10,786,037$ Yard Waste 183,565 642,517 801,747 911,909 921,369 Total 8,100,791$ 8,664,423$ 10,285,887$ 11,562,112$ 11,707,406$ $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2010 A 2011 A 2012 A 2013 A 2014 Adj B BASE: The rates charged to customers are dependent on the service level they choose - which is the container size and frequency of pick-ups. AUBURN CITY CODE: 8.08.060: Establishes the City's Solid Waste Fund. 8.08.170: Establishes the authority to establish fees 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 53 Appendix City of Auburn Revenue Manual 54 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 affecting City revenues. 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 $51.1 million to the City. A description of several of these key actions is presented below. Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling of Manufacturing Equipment, and General Research and Development (1995). Legislation was passed to exempt the purchase and lease of manufacturing equipment from state and local sales taxes. The next year further legislation was enacted exempting sales taxes on research and development and on the retooling of manufacturing equipment. Initiative 695 (1999). In November 1999, the voters of Washington State approved Initiative 695, which repeals the State’s long standing motor vehicle excise tax (MVET) and requires future voter approval of tax and fee increases proposed by state, county and local governments. The ruling was upheld on appeal at the Washington State Supreme Court. The loss of the MVET eliminated an average of $750 million annually as a funding source for local governments, transit systems and state transportation projects. The loss of MVET revenues was approximately 2% of total General Fund revenues. During 2000, State funding was provided to assist in the revenue losses. The City of Auburn received approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this funding assistance. Initiative 747 (2001). One of the largest losses to City revenue is due to I-747 which limits property tax increases to the lesser of 1% or inflation. I-747 was passed by Washington State voters in November of 2001. This measure was declared unconstitutional by the King County Superior court on June 13, 2006. In November 2007, the State Supreme Court decision was to overturn I-747. Following this decision, the Washington Legislature approved House Bill 2416 reinstating the provisions of I-747 retroactively to 2002, restoring the one percent limit on property tax increases. City of Auburn Revenue Manual 55 Initiative 776 (2002). The voters approved this initiative in the fall of 2002 to repeal the $15 local option vehicle excise tax levied in King, Snohomish and Douglas counties. The voters of these counties initially approved this tax and there was argument whether a statewide vote could repeal a local voted tax. After several court cases and subsequent appeals the state Supreme Court upheld the initiative. The loss to the City street program is approximately $450,000 annually. Streamlined Sales and Use Tax (SST) (2008). In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The agreement attempts to create a Sales Tax collection system that is uniform across all states. Washington State changed from a point of sale collection process to a point of delivery collection process in July 2008. Funding to mitigate the losses as a result of SST is currently being provided by the State. Liquor State Shared Revenue Distributions (2012). In 2012, as a part of the State Legislature’s strategy to balance the State budget, local distributions of liquor excise taxes and liquor profits were suspended/reduced. Specifically, liquor excise taxes were temporarily suspended for the period July 1, 2012 to June 30, 2013 and was reinstated at approximately 65% of its original levels. Liquor profits were frozen at 2011 levels. City of Auburn Revenue Manual 56 $0 . 0 $0 . 5 $1 . 0 $1 . 5 $2 . 0 $2 . 5 $3 . 0 $3 . 5 $4 . 0 $4 . 5 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Millions Ci t y o f A u b u r n T a x L o s s f r o m W a s h i n g t o n S t a t e L e g i s l a t i v e o r I n i t i a t i v e A c t i o n 19 9 6 -20 1 4 Cu m u l a t i v e L o s s = $ 5 1 M i l l i o n L& I r a t e i n c r e a s e s ( L o s s : $ 1 0 0 K ) PE R S r a t e i n c r e a s e s ( L o s s : $ 8 4 0 K ) Li q u o r e x c i s e t a x e l i m i n a t e d i n S t a t e F Y 2 0 1 3 ; pa r t i a l l y r e s t o r e d i n S F Y 2 0 1 4 ( L o s s : $ 5 6 1 K ) Re p e a l e d $ 1 5 l o c a l o p t i o n v e h i c l e e x c i s e t a x (I n i t i a t i v e 7 7 6 ; L o s s : 6 . 0 M ) Li m i t p r o p e r t y t a x t o 1 % ( I n i t i a t i v e 7 4 7 ; L o s s : $1 . 5 M ) Re p e a l o f M o t o r V e h i c l e E x c i s e T a x ( I n i t i a t i v e 6 9 5 ; Lo s s : $ 1 2 . 8 M ) Li m i t p r o p e r t y t a x i n c r e a s e t o r a t e o f i n f l a t i o n (R e f e r e n d u m 4 7 ; L o s s : $ 1 0 . 3 M ) Ex e m p t i o n o f S a l e s T a x o n M a n u f a c t u r i n g a n d Eq u i p m e n t ( $ 1 8 . 8 M ) City of Auburn Revenue Manual 57 City of Auburn compared to other Washington 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 for calendar year 2012 (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 and Solid Waste utility services, Real Estate Excise Taxes or the City’s 1% of utility taxes that are earmarked for arterial street improvements. City of Auburn Revenue Manual 58 Tax e s p e r C a p i t a : T h i s g r a p h i c c o m p a r e s t a x r e v e n u e s / c a p i t a f o r a l l c i t i e s i n K i n g C o u n t y . T h i s r e v e n u e c a t e g o r y i n c l u d e s a l l fo r m s o f t a x e s i n c l u d i n g pr o p e r t y , s a l e s , a n d u t i l i t y t a x e s . I n 2 0 1 2, A u b u r n c o l l e c t e d $ 56 0 in t a x e s o n a p e r c a p i t a b a s i s a s co m p a r e d t o $ 44 0 fo r t h e C i t y o f K e n t , $76 2 co m p a r e d t o t h e C i t y o f R e n t o n , an d $25 1 fo r t h e C i t y o f F e d e r a l W a y . Va r i a n c e s i n t h i s s t a t i s t i c c a n r e f l e c t lo c a l e c o n o m i c di f f e r e n c e s s u c h a s th e v a l u a t i o n o f l o c a l p r o p e r t i e s , th e l o c a l p r o p e r t y an d u t i l i t y t a x r a t e s , or th e nu m b e r o f l a r g e r e t a i l e s t a b l i s h m e n t s , s u c h a s b i g -bo x r e t a i l e r s o r d e s t i n a t i o n -ba s e d s h o p p i n g ce n t e r s . So u r c e : W a s h i n g t o n S t a t e A u d i t o r ’ s O f f i c e , L o c a l G o v e r n m e n t F i n a n c i a l R e p o r t i n g S y s t e m $ - $ 5 0 0 $ 1 , 0 0 0 $ 1 , 5 0 0 $ 2 , 0 0 0 $ 2 , 5 0 0 Tukwila Seattle Hunts Point Medina Redmond Bellevue Snoqualmie North Bend Yarrow Point Renton Bothell Mercer Island Beaux Arts Village Woodinville Issaquah Kirkland Skykomish Clyde Hill Auburn Algona Milton Sammamish Black Diamond Newcastle Enumclaw Shoreline SeaTac Kent Covington Carnation Duvall Lake Forest Park Kenmore Burien Maple Valley Des Moines Normandy Park Federal Way Pacific 20 1 2 K i n g C o u n t y Ta x R e v e n u e s / C a p i t a City of Auburn Revenue Manual 59 So u r c e : W a s h i n g t o n S t a t e A u d i t o r ’ s O f f i c e , L o c a l G o v e r n m e n t F i n a n c i a l R e p o rt i n g S y s t e m Li c e n s e s a n d P e r m i t s p e r C a p i t a : T h i s n e x t g r a p h i c c o m p a r e s r e v e n u e s f r o m l i c e n s e s a n d p e r m i t s on a p e r c a p i t a b a s i s . I n 20 1 2, A u b u r n c o l l e c t e d $ 33 on a p e r c a p i t a b a s i s a s c o m p a r e d t o $ 27 fo r t h e C i t y o f F e d e r a l W a y , $ 37 fo r t h e C i t y o f K e n t , an d $ 32 fo r t h e C i t y o f R e n t o n . V a r i a n c e s i n t h i s s t a t i s t i c c a n r e f l e c t t h e lo c a l l e v e l o f d e v e l o p m e n t a c ti v i t y , t h e ty p e of pr o j e c t s an d th e si z e o f t h e f e e s a n d p e r m i t s t h a t i t c h a r g e s , a n d t h e a m o u n t o f d e v e l o p m e n t a c t i v i t y t h a t r e s u l t i n b u i l d i n g pe r m i t s a n d p l a n c h e c k f e e s . $ - $ 2 0 $ 4 0 $ 6 0 $ 8 0 $ 1 0 0 $ 1 2 0 $ 1 4 0 $ 1 6 0 Redmond Kirkland Beaux Arts Village Tukwila Mercer Island Carnation Shoreline Issaquah Duvall North Bend Lake Forest Park Des Moines Newcastle Skykomish Algona Sammamish Maple Valley Kent Milton Seattle Auburn Renton Bothell Black Diamond Kenmore SeaTac Federal Way Burien Normandy Park Enumclaw Woodinville Snoqualmie Bellevue Yarrow Point Pacific 20 1 2 K i n g C o u n t y Li c e n s e s & P e r m i t R e v e n u e s / C a p i t a City of Auburn Revenue Manual 60 So u r c e : W a s h i n g t o n S t a t e A u d i t o r ’ s O f f i c e , L o c a l G o v e r n m e n t F i n a n c i a l Re p o r t i n g S y s t e m Ch a r g e s f o r Goo d s a n d Ser v i c e s p e r C a p i t a : T h i s n e x t c a t e g o r y c o m p a r e s re v e n u e s f r o m g o o d s a nd s e r v i c e s p e r c a p i t a . I n 20 1 2 , A u b u r n c o l l e c t e d $ 34 on a p e r c a p i t a b a s i s a s c o m p a r e d t o $ 2 8 fo r F e d e r a l W a y , $ 40 fo r K e n t , a n d $ 72 fo r R e n t o n . Va r i a n c e s i n t h i s r e v e n u e s o u r c e c a n r e f l e c t t h e t y p e a n d n u m b e r o f c o n t r a c t e d a g r e e m e n t s t h a t a c i t y h a s i n p l a c e a n d t h e va l u e o f t h e s e a g r e e m e n t s . $ - $ 2 0 $ 4 0 $ 6 0 $ 8 0 $ 1 0 0 $ 1 2 0 $ 1 4 0 $ 1 6 0 $ 1 8 0 $ 2 0 0 Medina Bellevue Black Diamond Issaquah Kirkland Clyde Hill Bothell Enumclaw Beaux Arts Village Tukwila Redmond Des Moines Seattle Mercer Island Snoqualmie Renton Milton Sammamish Kent SeaTac Duvall Auburn Maple Valley Shoreline Kenmore Lake Forest Park Federal Way North Bend Newcastle Covington Burien Carnation Normandy Park Woodinville Algona Yarrow Point Pacific 20 1 2 K i n g C o u n t y Ch a r g e s f o r G o o d s a n d S e r v i c e s R e v e n u e / C a p i t a City of Auburn Revenue Manual 61 Fi n e s a n d Fo r f e i t s pe r C a p i t a : T h i s n e x t c a t e g o r y c o m p a r e s re v e n u e s fr o m f i n e s a n d f o r f e i t s p e r c a p i t a . I n 2 0 1 2, A u b u r n co l l e c t e d $ 22 on a p e r c a p i t a b a s i s , a s c o m p a r e d t o $ 1 3 f o r K e n t , $ 1 2 fo r Fe d e r a l W a y a n d $ 3 2 fo r R e n t o n . V a r i a n c e s i n t h i s re v e n u e s o u r c e c a n r e f l e c t t h e t y p e o f ac t i v i t i e s t h a t m a y g e n e r a t e fi n e s a n d f o r f e i t s t h a t a c i t y h a s i n p l a c e ( f o r e x a m p l e ph o t o e n f o r c e m e n t c a m e r a s an d t h e n u m b e r o f i n t e r s e c t i o n s m o n i t o r e d ca n a f f e c t th e a m o u n t o f r e v e n u e c o l l e c t e d i n t h i s ca t e g o r y ). So u r c e : W a s h i n g t o n S t a t e A u d i t o r ’ s O f f i c e , L o c a l G o v e r n m e n t F i n a n c i a l R e p o r t i n g S y s t e m $ - $ 1 0 $ 2 0 $ 3 0 $ 4 0 $ 5 0 $ 6 0 $ 7 0 Lake Forest Park Seattle Redmond Renton Algona Issaquah Black Diamond Clyde Hill Kirkland Auburn Des Moines Medina SeaTac Enumclaw Mercer Island Bellevue Milton Kent Federal Way Tukwila Bothell Shoreline North Bend Kenmore Covington Snoqualmie Hunts Point Duvall Yarrow Point Maple Valley Burien Normandy Park Beaux Arts Village Sammamish Newcastle Woodinville Pacific 20 1 2 K i n g C o u n t y Fi n e s & P e n a l t i e s R e v e n u e / C a p i t a City of Auburn Revenue Manual 62 While these comparative per capita statistics provide interesting insights into the level of revenue collected between jurisdictions, it is important to be aware that there can be many factors affecting revenue collections and that the amount of revenue collected can often reflect the relative priorities of a community (for example, the type and level of utility taxes assessed or whether a jurisdiction has installed photo enforcement cameras). Therefore, while these comparisons make for interesting comparisons, conclusions should not and cannot be drawn without the benefit from a more in-depth analysis of publicly available information. City of Auburn Revenue Manual 63 REVENUES BY CATEGORY* For all fund types TAXES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Property 14,169,811$ 14,566,894$ 14,866,488$ 14,415,456$ 15,699,417$ Sales & Use 15,240,652 15,632,279 16,107,823 17,784,567 17,244,327 Cable TV 967,129 1,022,902 1,051,146 1,115,477 1,049,964 City Utility 2,788,083 2,948,297 3,281,816 3,892,250 3,738,040 Electric Utility 3,647,183 3,739,160 3,750,846 4,059,276 4,038,779 Natural Gas Utility 1,472,202 1,675,963 1,576,954 1,596,891 1,757,554 Solid Waste - External Utility 177,208 166,289 134,680 119,094 117,385 Telephone Utility 2,540,160 2,390,385 2,297,352 2,214,292 2,451,284 Admissions 312,202 305,218 298,703 273,260 365,427 Gambling 204,112 258,050 265,491 202,157 250,237 Hotel/Motel Excise 66,549 65,058 78,143 90,581 70,000 Leasehold Excise 37,985 49,467 39,262 37,215 50,754 Real Estate Excise Tax (REET)1,080,258 1,487,163 1,758,725 2,225,898 1,400,000 Sub-Total 42,703,535$ 44,307,126$ 45,507,430$ 48,026,412$ 48,233,168$ LICENSES, PERMITS AND OTHER FEES/CHARGES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Business Licenses 280,501$ 254,054$ 288,690$ 305,637$ 258,015$ Mitigation/Impact Fees 1,097,708 1,188,560 1,447,547 1,692,460 875,000 Park Fees 2,048,060 1,964,139 2,026,667 2,093,067 2,062,549 Permit Fees 1,096,648 1,574,140 2,112,686 2,678,483 1,457,232 Animal Licenses - - - 127,303 240,000 Planning and Develompent Fees 684,924 509,414 1,222,884 1,116,612 738,881 Sub-Total 5,207,841$ 5,490,307$ 7,098,475$ 8,013,563$ 5,631,677$ INTERGOVERNMENTAL REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Criminal Justice Sales Tax 185,608$ 235,036$ 238,147$ 171,736$ 88,880$ Federal/State/Local Grant 4,325,989 11,625,562 13,310,544 5,314,685 11,139,508 Liquor Excise & Profits 856,732 814,509 965,706 688,099 680,000 Motor Vehicle Fuel Tax 1,461,709 1,465,720 1,444,724 1,472,734 1,476,423 Muckleshoot Casino 652,155 540,050 730,376 509,734 700,000 Streamlined Sales Tax 1,965,472 1,987,348 1,894,001 1,952,778 2,020,000 Sub-Total 9,447,664$ 16,668,225$ 18,583,498$ 10,109,766$ 16,104,811$ FINES AND FORFEITS AND OTHER REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Fines and Forfeits 2,502,433$ 1,953,129$ 1,593,286$ 1,436,685$ 1,569,681$ Fire Insurance Premiums 63,545 66,375 63,205 70,036 63,000 Investment Income 579,460 391,596 321,345 254,157 239,724 Rental Income 677,512 729,751 676,304 654,253 656,900 Sub-Total 3,822,949$ 3,140,851$ 2,654,140$ 2,415,130$ 2,529,305$ ENTERPRISE FUND REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Airport 409,284$ 454,471$ 434,568$ 451,688$ 407,500$ Cemetery 760,633 796,742 873,864 981,784 888,000 Water Utility 9,147,220 9,076,497 10,385,886 11,747,191 13,026,725 Sewer Utility 15,968,231 16,667,149 18,585,288 21,764,247 22,231,431 Storm Drainage Utility 6,441,726 6,938,375 7,479,580 8,184,303 8,581,917 Solid Waste Utility 8,100,791 8,664,423 10,285,887 11,562,112 11,707,406 Sub-Total 40,827,884$ 42,597,658$ 48,045,073$ 54,691,325$ 56,842,979$ Grand Total 102,009,874$ 112,204,166$ 121,888,617$ 123,256,197$ 129,341,940$ *The above table represents major sources of revenue. Sources excluded from this revenue manual include beginning fund balances, working capital balances, and interfund transfers. City of Auburn Revenue Manual 64 REVENUES PER CAPITA BY CATEGORY* For all fund types City Population 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget King County portion 62,761 63,050 63,390 64,320 64,963 Pierce County portion 7,419 7,655 7,850 8,915 9,004 Total 70,180 70,705 71,240 73,235 73,967 TAXES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Property 202$ 206$ 209$ 197$ 212$ Sales & Use 217 221 226 243 233 Cable TV 14 14 15 15 14 City Utility 40 42 46 53 51 Electric Utility 52 53 53 55 55 Natural Gas Utility 21 24 22 22 24 Solid Waste - External Utility 3 2 2 2 2 Telephone Utility 36 34 32 30 33 Admissions 4 4 4 4 5 Gambling 3 4 4 3 3 Hotel/Motel Excise 1 1 1 1 1 Leasehold Excise 1 1 1 1 1 Real Estate Excise Tax (REET)15 21 25 30 19 Sub-Total 608$ 627$ 639$ 656$ 652$ LICENSES, PERMITS AND OTHER FEES/CHARGES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Business Licenses 4$ 4$ 4$ 4$ 3$ Mitigation/Impact Fees 16 17 20 23 12 Park Fees 29 28 28 29 28 Permit Fees 16 22 30 37 20 Animal Licenses - - - 2 3 Planning and Develompent Fees 10 7 17 15 10 Sub-Total 74$ 78$ 100$ 109$ 76$ INTERGOVERNMENTAL REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Criminal Justice Sales Tax 3$ 3$ 3$ 2$ 1$ Federal/State/Local Grant 62 164 187 73 151 Liquor Excise & Profits 12 12 14 9 9 Motor Vehicle Fuel Tax 21 21 20 20 20 Muckleshoot Casino 9 8 10 7 9 Streamlined Sales Tax 28 28 27 27 27 Sub-Total 135$ 236$ 261$ 138$ 218$ FINES AND FORFEITS AND OTHER REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Fines and Forfeits 36$ 28$ 22$ 20$ 21$ Fire Insurance Premiums 1 1 1 1 1 Investment Income 8 6 5 3 3 Rental Income 10 10 9 9 9 Sub-Total 54$ 44$ 37$ 33$ 34$ ENTERPRISE FUND REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted Budget Airport 6$ 6$ 6$ 6$ 6$ Cemetery 11 11 12 13 12 Water Utility 130 128 146 160 176 Sewer Utility 228 236 261 297 301 Storm Drainage Utility 92 98 105 112 116 Solid Waste Utility 115 123 144 158 158 Sub-Total 582$ 602$ 674$ 747$ 768$ Grand Total 1,454$ 1,587$ 1,711$ 1,683$ 1,749$ *The above table represents major sources of revenue. Sources excluded from this revenue manual include beginning fund balances, working capital balances, and interfund transfers. City of Auburn Revenue Manual 65 City of Auburn Revenue Manual Prepared by: City of Auburn Finance Department 25 West Main Street Auburn WA, 98001-4998 Shelley Coleman Finance Director Tamara Baker Financial Analyst