HomeMy WebLinkAbout03-22-2021 CITY COUNCIL STUDY SESSION AGENDACity Council Study Session Community
W ellness Special Focus Area
March 22, 2021 - 5:30 P M
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AGE ND A
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I .C A L L TO O R D E R
I I .Virtual P articipation L ink
A.Virtual P articipation L ink
The A uburn C ity C ouncil Meeting scheduled for Monday, March 22, 2021 at 5:30 p.m.
will be held virtually and telephonically. To attend the meeting virtually please click the
link or enter the meeting I D into the Z oom app or call into the meeting at the phone
number listed below.
P er Governor I nslee's E mergency P roclamation 20-05 and 20-28 et. seq.
and S tay S af e-Stay Healthy, the City of Auburn is prohibited f rom holding in-person
meetings at this time.
C ity of A uburn Resolution No. 5581, designates City of A uburn meeting locations for
all Regular, S pecial and Study S ession Meetings of the City Council and of the
C ommittees, Boards and Commissions of the City as Virtual L ocations until
Washington’s Governor authorizes local governments to conduct in-person meetings.
The link to the Virtual Meeting or phone number to listen to the C ouncil Meeting is:
J oin f rom a P C , Mac, iP ad, iP hone or A ndroid device:
P lease click this UR L to join. https://zoom.us/j/99281299870
Or join by phone:
253 215 8782
877 853 5257
Webinar I D: 992 8129 9870
B.R oll Call
Page 1 of 134
I I I .A G E ND A I T E MS F O R C O UNC I L D I S C US S I O N
A.P olice Advisory Committee (PA C) P resentation (O'Neil)(60 Minutes)
B.P resentation by the King County S exual Assault R esource C enter (K C S A R C) (Tate)
(15 Minutes)
E xecutive D irector of K C S A R C , Mary E llen S tone, will provide Council with a
presentation describing services and f unding related to the work performed by the
K S C A R C
C .Update f rom the J unior City C ouncil (Hinman)(10 Minutes)
J unior City Council to give updates on recruitment efforts and Youth Town Hall on A pril
8, 2021
D .Ordinance No. 6814 (Thomas)(60 Minutes)
D raf t B &O Tax C ode
E.Ordinance No. 6815 (Thomas)(20 Minutes)
A n O rdinance amending Ordinance No. 6794, the 2021-2022 Biennial Operating
B udget O rdinance, and Ordinance No. 6796, the 2021-2022 B iennial Capital B udget,
authorizing amendment to the City of Auburn 2021-2022 B udget as set f orth in
S chedule “A ” and S chedule “B ”
F.R esolution No. 5584 (Martinson)(15 Minutes)
A R esolution authorizing the Mayor and C ity C lerk to execute an agreement between
the City of Auburn and C ayce & G rove f or P ublic Defense S ervices
I V.C O MMUNI T Y W E L L NE S S D I S C US S I O N I T E MS
A.C ommunity Development Block Grant 2020 C A P E R (Tate)(15 Minutes)
A n overview of the 2020 City of A uburn C D B G Consolidated A nnual Perf ormance and
E valuation R eport, including C D B G and C D B G-C V funds spent and progress made
toward Annual Action P lan service goals
V.O T HE R D I S C US S I O N I T E MS
V I .NE W B US I NE S S
V I I .A D J O UR NME NT
Agendas and minutes are available to the public at the City Clerk's Office, on the City website
(http://www.auburnwa.gov), and via e-mail . Complete agenda packets are available for revi ew
at the City Clerk's Office.
Page 2 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Police Advisory Committee (PAC) Presentation (O'Neil)(60
Minutes)
Date:
March 17, 2021
Department:
Police
Attachments:
PAC Pres entation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background Summary:
The Police Advisory Committee (PAC) will share a presentation representing their Petition to
City Council.
Rev iewed by Council Committees:
Councilmember:Staff:O'Neil
Meeting Date:March 22, 2021 Item Numb er:
Page 3 of 134
Past-Petition-Progress Moving ForwardPage 4 of 134
PastHow we got here•George Floyd, Tamir Rice and Breonna TaylorPage 5 of 134
PastHow we got here•George Floyd, Tamir Rice, and Breonna Taylor •Black Lives Matter Rally in AuburnPage 6 of 134
PastHow we got here•George Floyd, Tamir Rice, and Breonna Taylor •Black Lives Matter Rally in Auburn •Proposal for productive meetings to avoid probable mayhemPage 7 of 134
PastHow we got here•George Floyd, Tamir Rice, and Breonna Taylor •Black Lives Matter Rally in Auburn •Proposal for productive meetings to avoid probable mayhem •Native dancers and Civil Disturbance UnitPage 8 of 134
PastHow we got here•George Floyd, Tamir Rice, and Breonna Taylor •Black Lives Matter Rally in Auburn •Proposal for productive meetings to avoid probable mayhem •Native dancers and Civil Disturbance Unit •Widespread sense of fear and distrust6Page 9 of 134
PetitionWhat we, the people, ask •To be made safe in our persons, businesses, and property by and from law enforcement •King county be held responsible for not prosecuting crime •Implement humane solutions to homelessness and the crime associated with it.Page 10 of 134
“Time itself is neutral; it can be used either destructively or constructively. More and more I feel that the people of ill will have used time much more effectively than have the people of good will. We will have to repent in this generation not merely for the hateful words and actions of the bad people but for the appalling silence of the good people. Human progress never rolls in on wheels of inevitability; it comes through the tireless efforts of men willing to work to be co-workers with God, and without this hard work, time itself becomes an ally of the forces of social stagnation. We must use time creatively, in the knowledge that the time is always ripe to do right.” ― Martin Luther King Jr., Why We Can't WaitPage 11 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Presentation by the King County Sexual Assault Resource
Center (KCSARC) (Tate)(15 Minutes)
Date:
March 16, 2021
Department:
Community Development
Attachments:
KCSARC Power Point Pres entation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background Summary:
KCSARC prepared a Power Point presentation that is included in Council’s packet.
Rev iewed by Council Committees:
Councilmember:Trout-Manuel Staff:Tate
Meeting Date:March 22, 2021 Item Number:
Page 12 of 134
Sexual Assault Services for Auburn ResidentsKing County Sexual Assault Resource CenterMarch 22nd, 2021Page 13 of 134
KCSARC has provided a range of services to Auburn residents for over 40 yearsPage 14 of 134
KCSARC Client ServicesCity of Auburn 201818+39.9%13-1731.5%0-1228.6%CLIENT AGESIn 2018, KCSARC served 248clients from Auburn.Total service hours: 1,772Page 15 of 134
KCSARC Client ServicesCity of Auburn 2019CLIENT AGES12-1737.1%18+33.1%0-1229.9%In 2019, KCSARC served 253clients from Auburn.Total service hours: 1,892Page 16 of 134
KCSARC Client ServicesCity of Auburn 2020CLIENT AGES12-1739.9%18+33%0-1227.1%In 2020, KCSARC served 219 clients from Auburn.Total service hours: 1,503Page 17 of 134
In 2019, KCSARC providedculturally relevant therapy, legal advocacy, parent education, and referrals to 548 Spanish-speaking clients. - VideoDando Voz for Latinx CommunityKey Partnerships:Law enforcementMedicalMental healthUnique Services:Page 18 of 134
In 2019, KCSARC answered 3,662 calls and provided information, crisis support, and referrals.24-Hour Resource LinePage 19 of 134
Legal AdvocacyIn 2019, KCSARC supported 2,454 individuals through the complex and challenging legal system.TherapyIn 2019, KCSARC provided trauma-specific, evidence-based therapy to 462 children, teens, and adults to help them recover from trauma.Page 20 of 134
We know sexual assault impacts people and families in many other ways.Case Management Parent Education Client SupportPage 21 of 134
How we provide services: Pre-Pandemic vs. NowPage 22 of 134
Stable FundingPlan that takes intersecting needs into accountCritical for Services:Page 23 of 134
Thank you for your continued support!King County Sexual Assault Resource CenterPage 24 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Update from the Junior City Council (Hinman)(10 Minutes)
Date:
March 17, 2021
Department:
Administration
Attachments:
No Attachments Av ailable
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background Summary:
Rev iewed by Council Committees:
Councilmember:Staff:Hinman
Meeting Date:March 22, 2021 Item Number:
Page 25 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6814 (Thomas)(60 Minutes)
Date:
March 17, 2021
Department:
Finance
Attachments:
Draft B&O Tax Code
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background Summary:
I n February 2020, BERK Consulting gave the City Council a presentation on the City’s
General Fund eight-year forecast, and identif ied some of the fiscal sustainability issues. In
March 2020 the council participated in a council retreat where they explored the reasons for
the sustainability issues BERK presented. They studied, in depth, several different strategies
to remain f inancially proactive. Based on the Council’s analysis, several strategies were
identified and were built into the City’s 2021-2022 Biennial Budget, which was adopted on
November 16, 2020. Strategies imbedded in the budget include: cost recovery analysis,
utility rate increases for city utilities, and revenue from a new business and occupation (B&O)
tax. While the budget was balanced and adopted with estimated revenue from a B&O tax, a
code and related ordinance to actually implement the B&O tax had not been adopted. The
Council asked staf f to move f orward with meeting with the business community and drafting a
B&O code for further analysis and review.
This presentation is the Council’s second review of the draft B&O code, which incorporate
council comments from the February 22, 2021 study session.
Rev iewed by Council Committees:
Councilmember:Staff:Thomas
Meeting Date:March 22, 2021 Item Number:
Page 26 of 134
DRAFT COA B&O CODE – 3/8/21
1
CHAPTER 1
BUSINESS AND OCCUPATION TAX
CODE
SECTION:
1.1.1. : Exercise Of Revenue License Power
1.1.2. : Administrative Provisions
1.1.3. : Definitions
1.1.4. : Agency – Sales And Services By Agent, Consignee, Bailee, Factor Or Auctioneer
1.1.5. : Imposition Of The Tax – Tax Or Fee Levied; Business License Fee Exemption
1.1.6. : Multiple Activities Credit When Activities Take Place In One Or More Cities With Eligible
Gross Receipt Taxes
1.1.7. : Deductions To Prevent Multiple Taxation Of Manufacturing Activities And Prior To
January 1, 2008, Transactions Involving More Than One City With An Eligible Gross
Receipts Tax
1.1.8. : Assignment Of Gross Income Derived From Intangibles
1.1.9. : Allocation And Apportionment Of Income When Activities Take Place In More Than One
Jurisdiction
1.1.10. : Allocation And Apportionment Of Printing And Publishing Income When Activities Take
Place In More Than One Jurisdiction
1.1.11. : Exemptions
1.1.12. : Deductions
1.1.13. : Tax Credits
1.1.14. : Tax Part Of Overhead
1.1.15. : Administrative Provisions
1.1.16. : Severability Clause
1-1-1 EXERCISE OF REVENUE LICENSE POWER:
The provisions of this chapter shall be deemed an exercise of the power of the City to license for
revenue. The provisions of this chapter are subject to periodic statutory or administrative rule
changes or judicial interpretations of the ordinances or rules. The responsibility rests solely with
the licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with
the City code.
1-1-2 ADMINISTRATIVE PROVISIONS
The administrative provisions contained in Chapter 1.2 ACC shall be fully applicable to the provisions
of this chapter except as expressly stated to the contrary herein.
1-1-3 DEFINITIONS:
In construing the provisions of this chapter, the following definitions shall be applied. Words in
the singular number shall include the plural, and the plural shall include the singular. In the
event that a word, term or phrase defined in this section shall conflict with a word, term or
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DRAFT COA B&O CODE – 3/8/21
2
phrase as defined in this title, this chapter shall control to the extent of the conflict.
A. “Agricultural product”, “farmer”
1. “Agricultural product” means any product of plant cultivation or animal husbandry including, but
not limited to: a product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture
as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not
limited to an animal that is a private sector cultured aquatic product as defined in RCW
15.85.020, or a bird, or insect, or the substances obtained from such animal. “Agricultural
product” does not include animals intended to be pets.
2. “Farmer” means any person engaged in the business of growing or producing, upon the person’s
own lands in which the person has a present right of possession, any agricultural product
whatsoever for sale. “Farmer” does not include a person using such products as ingredients in
a manufacturing process, or a person growing or producing such products for the person’s own
consumption. “Farmer” does not include a person selling any animal or substance obtained
therefrom in connection with the person’s business of operating a stockyard or a slaughter or
packing house. “Farmer” does not include any person in respect to the business of taking,
cultivating, or raising timber.
B. “Artistic or cultural organization,” as used in this chapter means the following:
1. The organization is organized and operated exclusively for the purpose of providing
artistic or cultural exhibitions, presentations, or performances or cultural or art education
programs, as defined in subsection 10 of this section, for viewing or attendance by the
general public.
2. The organization must be a not-for-profit corporation under RCW Chapter 2 4.03.
3. The organization must be managed by a governing board of not less than eight (8)
individuals none of whom is a paid employee of the organization or by a corporation under
RCW Chapter 24.12.
4. No part of its income may be paid directly or indirectly to its members, stockholders,
officers, directors, or trustees except in the form of services rendered by the corporation in
accordance with its purposes and bylaws.
5. Salary or compensation paid to its officers and executives must be only for actual
services rendered, and at levels comparable to the salary or compensation of like positions
within the state.
6. Assets of the corporation must be irrevocably dedicated to the activities for which the
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DRAFT COA B&O CODE – 3/8/21
3
exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation,
may not inure directly or indirectly to the benefit of any member or individual except a non-
profit organization, association, or corporation which also would be entitled to the exemption.
7. The corporation must be duly licensed or certified when licensing or certification is required
by law or regulation.
8. The amounts received that qualify for exemption must be used for the activities for which
the exemption is granted.
9. Services must be available regardless of race, color, national origin, ancestry, religion,
age, sex, marital status, sexual orientation, or the presence of any mental or physical
disability.
10. The term “artistic or cultural exhibitions, presentations, or performances or cultural or
art education programs” is limited to:
a. An exhibition or presentation of works of art or objects of cultural or historical
significance, such as those commonly displayed in art or history museums;
b. A musical or dramatic performance or series of performances; or
c. An educational seminar or program, or series of such programs, offered by the
organization to the general public on an artistic, cultural, or historical subject.
C. “Business” includes all activities engaged in with the purpose of gain, benefit, or advantage to
the taxpayer or to another person or class, directly or indirectly.
D. “Business and occupation tax” or “gross receipts tax” means a tax imposed on or measured
by the value of products, the gross income of the business, or the gross proceeds of sales, as
the case may be, and that is the legal liability of the business.
E. “Commercial or industrial use” means the following uses of products, including by-
products, by the extractor or manufacturer of the products:
1. Any use as a consumer; and
2. The manufacturing of products including articles, substances or commodities.
F. “Delivery” means the transfer of possession of tangible personal property between the seller
and the buyer or the buyer’s representative. Delivery to an employee of a buyer is considered
delivery to the buyer. Transfer of possession of tangible personal property occurs when the buyer
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DRAFT COA B&O CODE – 3/8/21
4
or the buyer’s representative first takes physical control of the property or exercises dominion and
control over the property. Dominion and control means the buyer has the ability to possess, use,
convey or dispose the property as the buyer chooses. It means the buyer or the buyer’s
representative has made the final decision to accept or reject the property, and the seller has no
further right to possession of the property and the buyer has no right to return the property to the
seller, other than under a warranty contract. A buyer does not exercise dominion and control over
tangible personal property merely by arranging for shipment of the property from the seller to itself.
A buyer’s representative is a person, other than an employee of the buyer, who has the buyer’s
written authorization to receive tangible personal property and take dominion and control by
making the final decision to accept or reject the property. Neither a shipping company nor a seller
can serve as a buyer’s representative. It is immaterial where the contract of sale is negotiated or
where the buyer obtains title to the property. Delivery terms and other provisions of the Uniform
Commercial Code (RCW Title 6 2A) do not determine when or where delivery of tangible personal
property occurs for purposes of taxation.
G. “Digital automated service”, “digital code” and “digital goods” have the same meaning as in
RCW 82.04.192, Digital products definition.
H. “Director” means the finance director of the city or any officer, agent or employee of the city
designated to act on the director’s behalf.
I. “Digital automated service,” “digital code,” and “digital goods” have the same meaning as
in RCW 8 2.04.192, Digital products definitions.
J. “Digital products” means digital goods, digital codes, digital automated services, and the
services described in RCW 8 2.04.050(2)(g) and (6)(b), “Sale at retail,” “retail sale.”
K. Eligible gross receipts tax:
The term “eligible gross receipts tax” means a tax which:
1. Is imposed on the act or privilege of engaging in business activities within section ACC 1-1-
5; and
2. Is measured by the gross volume of business, in terms of gross receipts and is not an
income tax or value-added tax (VAT); and
3. Is not, pursuant to law or custom, separately stated from the sales price; and
4. Is not a sales or use tax, business license fee, franchise fee, royalty or severance tax
measured by volume or weight, or concession charge, or payment for the use and
enjoyment of property, property right or a privilege; and
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5. Is a tax imposed by a local jurisdiction, whether within or without the State of
Washington, and not by a country, state, province, or any other non-local jurisdiction
above the county level.
L. Engaging in business:
1. The term “engaging in business” means commencing, conducting, or continuing in
business, and also the exercise of corporate or franchise powers, as well as liquidating a
business when the liquidators hold themselves out to the public as conducting such
business.
2. This section sets forth examples of activities that constitute engaging in business in the
City, and establishes safe harbors for certain activities so that a person who meets the criteria
may engage in de minimis business activities in the City without having to register and obtain
a business license or pay City business and occupation taxes. The activities listed in this
section are illustrative only and are not intended to narrow the definition of “engaging in
business” in subsection 1. If an activity is not listed, whether it constitutes engaging in
business in the City shall be determined by considering all the facts and circumstances and
applicable law.
3. Without being all-inclusive, any one of the following activities conducted within the
City by a person, or its employee, agent, representative, independent contractor, broker
or another person acting on its behalf constitutes engaging in business and requires a
person to register and obtain a business license:
a. Owning, renting, leasing, maintaining, or having the right to use, or using, tangible
personal property, intangible personal property, or real property permanently or
temporarily located in the City.
b. Owning, renting, leasing, using, or maintaining, an office, place of business, or other
establishment in the City.
c. Soliciting sales.
d. Making repairs or providing maintenance or service to real or tangible personal
property, including warranty work and property maintenance.
e. Providing technical assistance or service, including quality control, product
inspections, warranty work, or similar services on or in connection with tangible
personal property sold by the person or on its behalf.
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6
f. Installing, constructing, or supervising installation or construction of, real or tangible
personal property.
g. Soliciting, negotiating, or approving franchise, license, or other similar agreements.
h. Collecting current or delinquent accounts.
i. Picking up and transporting tangible personal property, solid waste, construction debris,
or excavated materials.
j. Providing disinfecting and pest control services, employment and labor pool
services, home nursing care, janitorial services, appraising, landscape architectural
services, security system services, surveying, and real estate services including the
listing of homes and managing real property.
k. Rendering professional services such as those provided by accountants,
architects, attorneys, auctioneers, consultants, engineers, professional athletes,
barbers, baseball clubs and other sports organizations, chemists, consultants,
psychologists, court reporters, dentists, doctors, detectives, laboratory operators,
teachers, veterinarians.
l. Meeting with customers or potential customers, even when no sales or orders are
solicited at the meetings.
m. Training or recruiting agents, representatives, independent contractors, brokers
or others, domiciled or operating on a job in the City, acting on its behalf, or for
customers or potential customers.
n. Investigating, resolving, or otherwise assisting in resolving customer complaints.
o. In-store stocking or manipulating products or goods, sold to and owned by a
customer, regardless of where sale and delivery of the goods took place.
p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the
person or another person acting on its behalf.
4. If a person, or its employee, agent, representative, independent contractor, broker or
another person acting on the person’s behalf, engages in no other activities in or with the
City but the following, it need not register and obtain a business license and pay tax:
a. Meeting with suppliers of goods and services as a customer.
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b. Meeting with government representatives in their official capacity, other than those
performing contracting or purchasing functions.
c. Attending meetings, such as board meetings, retreats, seminars, and conferences, or
other meetings wherein the person does not provide training in connection with tangible
personal property sold by the person or on its behalf. This provision does not apply to
any board of director member or attendee engaging in business such as a member of a
board of directors who attends a board meeting.
d. Renting tangible or intangible property as a customer when the property is not used in
the City.
e. Attending, but not participating in a “trade show” or “multiple vendor events”.
Persons participating at a trade show shall review ACC Chapter 2.23 Special Event
Permits.
f. Conducting advertising through the mail.
g. Soliciting sales by phone from a location outside the City.
5. A seller located outside the City merely delivering goods into the City by means of
common carrier is not required to register and obtain a business license, provided that it
engages in no other business activities in the City. Such activities do not include those in
subsection 4.
6. The City expressly intends that engaging in business includes any activity sufficient to
establish nexus for purposes of applying the tax under the law and the constitutions of the
United States and the State of Washington. Nexus is presumed to continue as long as the
taxpayer benefits from the activity that constituted the original nexus generating contact or
subsequent contacts.
M. “Extracting” is the activity engaged in by an extractor and is reportable under the extracting
classification.
N. “Extractor” means every person who from that person’s land or from the land of another under
a right or license granted by lease or contract, either directly or by contracting with others for the
necessary labor or mechanical services, for sale or for commercial or industrial use, mines,
quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
natural resource product; or fells, cuts or takes timber, Christmas trees, other than plantation
Christmas trees, or other natural products; or takes fish, shellfish, or other sea or inland water
foods or products. “Extractor” does not include persons performing under contract the necessary
labor or mechanical services for others; or persons meeting the definition of farmer.
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O. “Extractor for hire” means a person who performs under contract necessary labor or
mechanical services for an extractor.
P. “Gross income of the business” means the value proceeding or accruing by reason of the
transaction of the business engaged in and includes gross proceeds of sales, compensation for
the rendition of services, gains realized from trading in stocks, bonds, or other evidences of
indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other
emoluments however designated, all without any deduction on account of the cost of tangible
property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or
any other expense whatsoever paid or accrued and without any deduction on account of losses.
Q. “Gross proceeds of sales” means the value proceeding or accruing from the sale of tangible
personal property, digital goods, digital codes, digital automated services or for other services
rendered, without any deduction on account of the cost of property sold, the cost of materials
used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense paid or
accrued and without any deduction on account of losses.
R. “Inflation Adjustment” shall be an amount equal to the amount and direction of change
determined by the Settle-Tacoma- Bremerton Urban Wage Earners and Clerical Workers
Consumer Price Index (CPI-W) for each twelve (12)-month period ending on August 31st as
published by the United States Department of Labor. To calculate this adjustment, the current rate
will be multiplied by one (1) plus or minus, as the case may be, the annual change in the CPI-W.
S. “Manufacturing” means the activity conducted by a manufacturer and is reported under the
manufacturing classification.
T. Manufacture, to manufacture:
1. “Manufacturer” means every person who, either directly or by contracting with others
for the necessary labor or mechanical services, manufactures for sale or for commercial or
industrial use from the person’s own materials or ingredients any products. When the
owner of equipment or facilities furnishes, or sells to the customer prior to manufacture,
materials or ingredients equal to less than twenty percent (20%) of the total value of all
materials or ingredients that become a part of the finished product, the owner of the
equipment or facilities will be deemed to be a processor for hire, and not a manufacturer. A
business not located in this City that is the owner of materials or ingredients processed for
it in this City by a processor for hire shall be deemed to be engaged in business as a
manufacturer in this City.
2. “To manufacture” means all activities of a commercial or industrial nature requiring the
use of labor or skill, by hand or machinery, to materials or ingredients resulting in a new,
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different or useful product for sale or commercial or industrial use, and shall include:
a. The production of special made or custom made articles;
b. The production of dental appliances, devices, restorations, substitutes, or other dental
laboratory products by a dental laboratory or dental technician;
c. Crushing and/or blending of rock, sand, stone, gravel, or ore; and
d. The producing of articles for sale, or for commercial or industrial use from raw
materials or prepared materials by giving such materials, articles, and substances of
trade or commerce new forms, qualities, properties or combinations including, but not
limited to, such activities as making, fabricating, processing, refining, mixing,
slaughtering, packing, aging, curing, mild curing, preserving, canning, and the preparing
and freezing of fresh fruits and vegetables.
“To manufacture” shall not include the production of digital goods or the production of
computer software if the computer software is delivered from the seller to the purchaser by
means other than tangible storage media, including the delivery by use of a tangible storage
media where the tangible storage media is not physically transferred to the purchaser.
U. “Non-profit organization” means a corporation or organization in which no part of the income
can be distributed to its members, directors, or officers and that holds a current tax exempt status
as provided under Internal Revenue Code Sec. 501(c), or is specifically exempted from the
requirement to apply for tax exempt status under Internal Revenue Code Sec. 501(c). Where the
term “non-profit organization” is used, it is meant to include a non-profit corporation.
V. “Office” or “place of business” means a fixed location or permanent facility where the regular
business of the person is conducted and which is either owned by the person or over which the person
exercises legal dominion and control. The regular business of the person is presumed conducted at
a location:
1. Whose address the person uses as its business mailing address;
2. Where the place of primary use is shown on a telephone billing of a location containing a
telephone line listed in public telephone directory or other similar publication under the business
name;
3. Where the person holds itself out to the general public as conducting its regular business
through signage or other means; and
4. Where the person is required to obtain any appropriate state and local business license or
registration unless they are exempted by law from such requirement.
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A vehicle such as a pick-up, van, truck, boat, or other motor vehicle is not an office or place of
business. A post office box is not an office or place of business.
If a person has on office or place of business, the person’s home is not an office or place of
business unless it meets the criteria for office or place of business above. If a person has no
office or place of business, the person’s home or apartment within the city will be deemed the
place of business.
W. “Person” means any individual, receiver, administrator, executor, assignee, trustee in
bankruptcy, trust, estate, firm, co- partnership, joint venture, club, company, joint stock company,
business trust, municipal corporation, political subdivision of the State of Washington,
corporation, limited liability company, association, society, or any group of individuals acting as a
unit, whether mutual, cooperative, fraternal, non-profit, or otherwise and the United States of
America or any of its instrumentalities.
X. “Product” means tangible personal property, including articles, substances, or commodities
created, brought forth, extracted, or manufactured by human or mechanical effort. “Byproduct”
means any additional product, other than the principal or intended product, which results from
extracting or manufacturing activities and which has a market value without regard to whether or
no such additional product was an expected or intended result of the extracting or manufacturing
activities.
Y. “Processor for hire” means the performance of labor and mechanical services upon materials
or ingredients belonging to others so that as a result a new, different or useful product is produced
for sale, or commercial or industrial use. A processor for hire is any person who would be a
manufacturer if that person were performing the labor and mechanical services upon that person’s
own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture,
materials or ingredients equal to twenty percent (20%) or more of the total value of all materials or
ingredients that become part of the finished product the person will be deemed the manufacturer
and not a processor for hire.
Z. “Retailing” means the activity of engaging in making sales at retail and is reported under the
retailing classification.
AA. “Retail service” shall include the sale of or charge made for personal, business, or
professional services including amounts designated as interest, rents, fees, admission, and
other service emoluments however designated, received by persons engaging in the following
business activities:
1. Amusement and recreation services including but not limited to golf, pool, billiards,
skating, bowling, swimming, bungee jumping, ski lifts and tows, basketball, racquet ball,
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handball, squash, tennis, batting cages, day trips for sightseeing purposes, and others, when
provided to consumers. “Amusement and recreation services” also include the provision of
related facilities such as basketball courts, tennis courts, handball courts, swimming pools,
and charges made for providing the opportunity to dance. The term “amusement and
recreation services” does not include instructional lessons to learn a particular activity such
as tennis lessons, swimming lessons, or archery lessons.
2. Abstract, title insurance, and escrow services;
3. Credit bureau services;
4. Automobile parking and storage garage services;
5. Landscape maintenance and horticultural services but excluding (a) horticultural services
provided to farmers and (b) pruning, trimming, repairing, removing, and clearing of trees and
brush near electric transmission or distribution lines or equipment, if performed by or at the
direction of an electric utility;
6. Service charges associated with tickets to professional sporting events; and
7. The following personal services: Physical fitness services, tanning salon services, tattoo
parlor services, steam bath services, Turkish bath services, escort services, and dating
services.
8. The term shall also include the renting or leasing of tangible personal property to
consumers and the rental of equipment with an operator.
BB. Sale, casual or isolated sale:
1. “Sale” means any transfer of the ownership of, title to, right to control, or possession of,
property for a valuable consideration and includes any activity classified as a “sale at retail,”
“retail sale,” or “retail service.” It includes renting or leasing, conditional sale contracts, leases
with option to purchase, and any contract under which possession of the property is given to
the purchaser but title is retained by the vendor as security for the payment of the purchase
price. It also includes the furnishing of food, drink, or meals for compensation whether
consumed upon the premises or not.
2. “Casual or isolated sale” means a sale made by a person who is not engaged in the
business of selling the type of property involved on a routine or continuous basis.
CC. Sale at retail, retail sale:
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1. “Sale at retail” or “retail sale” means every sale of tangible personal property (including
articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their
business and including but not limited to, persons who install, repair, clean, alter, improve,
construct, or decorate real or personal property of or for consumers, other than a sale to a
person who presents a resale certificate under RCW 8 2.04.470, and who:
a. Purchases for the purpose of resale as tangible personal property in the regular
course of business without intervening use by such person; or
b. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or
personal property of or for consumers, if such tangible personal property becomes an
ingredient or component of such real or personal property without intervening use by
such person; or
c. Purchases for the purpose of consuming the property purchased in producing for sale
a new article of tangible personal property or substance, of which such property becomes
an ingredient or component or is a chemical used in processing, when the primary
purpose of such chemical is to create a chemical reaction directly through contact with an
ingredient of a new article being produced for sale; or
d. Purchases for the purpose of consuming the property purchased in producing
ferrosilicon which is subsequently used in producing magnesium for sale, if the
primary purpose of such property is to create a chemical reaction directly through
contact with an ingredient of ferrosilicon; or
e. Purchases for the purpose of providing the property to consumers as part of
competitive telephone service, as defined in RCW 8 2.04.065. The term shall include
every sale of tangible personal property which is used or consumed or to be used or
consumed in the performance of any activity classified as a “sale at retail” or “retail sale”
even though such property is resold or utilized as provided in a through e of this
subsection following such use.
f. Purchases for the purpose of satisfying the person’s obligations under an extended
warranty as defined in subsection 7 of this section, if such tangible personal property
replaces or becomes an ingredient or component of property covered by the extended
warranty without intervening use by such person.
2. “Sale at retail” or “retail sale” also means every sale of tangible personal property to
persons engaged in any business activity which is taxable under this chapter.
3. “Sale at retail” or “retail sale” shall include the sale of or charge made for tangible
personal property consumed and/or for labor and services rendered in respect to the
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following:
a. The installing, repairing, cleaning, altering, imprinting, or improving of tangible
personal property of or for consumers, including charges made for the mere use of
facilities, but excluding charges made for the use of coin- operated laundry facilities when
such facilities are situated in and for the exclusive use of tenants of an apartment house,
rooming house, or mobile home park, and also excluding sales of laundry service to
nonprofit health care facilities, and excluding services rendered in respect to live
animals, birds and insects;
b. The constructing, repairing, decorating, or improving of new or existing buildings or
other structures under, upon, or above real property of or for consumers, including the
installing or attaching of any tangible personal property, whether or not such personal
property becomes a part of the realty by virtue of installation, and shall also include the
sale of services or charges made for the clearing of land and the moving of earth
excepting the mere leveling of land used in commercial farming or agriculture;
c. The charge for labor and services rendered in respect to constructing, repairing, or
improving any structure upon, above, or under any real property owned by an owner who
conveys the property by title, possession, or any other means to the person performing
such construction, repair, or improvement for the purpose of performing such
construction, repair, or improvement and the property is then reconveyed by title,
possession, or any other means to the original owner;
d. The sale of or charge made for labor and services rendered in respect to the
cleaning, fumigating, razing or moving of existing buildings or structures, but shall not
include the charge made for janitorial services; and for purposes of this section the term
“janitorial services” shall mean those cleaning and caretaking services ordinarily
performed by commercial janitor service businesses including, but not limited to, wall
and window washing, floor cleaning and waxing, and the cleaning in place of rugs,
drapes and upholstery. The term “janitorial services” does not include painting, papering,
repairing, furnace or septic tank cleaning, snow removal or sandblasting;
e. The sale of or charge made for labor and services rendered in respect to
automobile towing and similar automotive transportation services, but not in respect
to those required to report and pay taxes under RCW Chapter 8 2.16, Public Utility
Tax;
f. The sale of and charge made for the furnishing of lodging and all other services,
except telephone business and cable service, by a hotel, rooming house, tourist court,
motel, trailer camp, and the granting of any similar license to use real property, as
distinguished from the renting or leasing of real property, and it shall be presumed that the
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occupancy of real property for a continuous period of one (1) month or more constitutes a
rental or lease of real property and not a mere license to use or enjoy the same. For the
purposes of this subsection, it shall be presumed that the sale of and charge made for the
furnishing of lodging for a continuous period of one (1) month or more to a person is a
rental or lease of real property and not a mere license to enjoy the same;
g. The installing, repairing, altering, or improving of digital goods for consumers;
h. The sale of or charge made for tangible personal property, labor and services to
persons taxable under a through g of this subsection when such sales or charges are
for property, labor and services which are used or consumed in whole or in part by such
persons in the performance of any activity defined as a “sale at retail” or “retail sale”
even though such property, labor and services may be resold after such use or
consumption. Nothing contained in this subsection shall be construed to modify
subsection 1 of this section and nothing contained in subsection 1 of this section shall
be construed to modify this subsection.
4. “Sale at retail” or “retail sale” shall also include the providing of competitive telephone
service to consumers.
5. “Sale at retail” or “retail sale”:
a. shall also include the sale of prewritten software other than a sale to a person who
presents a resale certificate under RCW 8 2.04.470, regardless of the method of delivery
to the end user. For purposes of this subsection 5.a the sale of prewritten computer
software includes the sale of or charge made for a key or an enabling or activation code,
where the key or code is required to activate prewritten computer software and use the
software. There is no separate sale of the key or code from the prewritten computer
software, regardless of how the sale may characterized by the vendor or by the
purchaser.
The term “sale at retail” or “retail sale” does not include the sale of or charge made for:
i. Custom software; or
ii. The customization of prewritten software.
b. i. The term also includes the charge made to consumers for the right to access and
use prewritten computer software, where possession of the software is maintained by the
seller or a third-party, regardless of whether the charge for the service is on a per use,
per user, per license, subscription, or some other basis.
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ii. (a) The service described in b.i of this subsection 5 includes the right to access
and use prewritten software to perform data processing.
(b) For purposes of this subsection b.ii “data processing” means the systematic
performance of operations on data to extract the required information in an
appropriate form or to convert the data to usable information. Data processing
includes check processing, image processing, form processing, survey
processing, payroll processing, claim processing, and similar activities.
6. “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and
services rendered in respect to the building, repairing, or improving of any street, place, road,
highway, easement, right of way, mass public transportation terminal or parking facility,
bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of
the state, the State of Washington, or the United States of America and which is used or to
be used primarily for foot or vehicular traffic including mass transportation vehicles of any
kind (public road construction).
7. “Sale at retail” or “retail sale” shall also include the sale of or charge made for an extended
warranty to a consumer. For purposes of this subsection, “extended warranty” means an
agreement for a specified duration to perform the replacement or repair of tangible personal
property at no additional charge or a reduced charge for tangible personal property, labor, or
both, or to provide indemnification for the replacement or repair of tangible personal property,
based on the occurrence of specified events. The term “extended warranty” does not include
an agreement, otherwise meeting the definition of extended warranty in this subsection, if no
separate charge is made for the agreement and the value of the agreement is included in the
sales price of the tangible personal property covered by the agreement.
8. “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and
services rendered in respect to the constructing, repairing, decorating, or improving of new or
existing buildings or other structures under, upon, or above real property of or for the United
States, any instrumentality thereof, or a county or city housing authority created pursuant to
RCW Chapter 3 5.82, including the installing, or attaching of any article of tangible personal
property, whether or not such personal property becomes a part of the real property by virtue
of installation (government contracting).
9. “Sale at retail” or “retail sale” shall not include the sale of services or charges made for the
clearing of land and the moving of earth of or for the United States of America, or any of its
instrumentality, or a county or city housing authority. The term does not include the sale of
services or charges made for cleaning up for the United States of America, or any of its
instrumentalities, radioactive waste and other byproducts of weapons production and nuclear
research and development. (This should be reported under the service and other classification
as defined under ACC Chapter 1-1-5.A.7.)
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10. “Sale at retail” or “retail sale” shall not include the sale of or charge made for labor and
services rendered for environmental remedial action. (This should be reported under the
service and other classification as defined under ACC Chapter 1-1-5.A.7.)
11. “Sale at retail” or “retail sale” shall also include the following sales to consumers of
digital goods, digital codes, and digital automated services:
a. Sales in which the seller has granted the purchaser the right of permanent use;
b. Sales in which the seller has granted the purchaser a right of use that is less than
permanent;
c. Sales in which the purchaser is not obligated to make continued payment as a condition
of the sale; and
d. Sales in which the purchaser is obligated to make continued payment as a condition of
the sale.
A retail sale of digital goods, digital codes, or digital automated services under this
subsection Y.11 includes any services provided by the seller exclusively in connection
with the digital goods, digital codes, or digital automated services, whether or not a
separate charge is made for such services.
For purposes of this subsection, “permanent” means perpetual or for an indefinite or
unspecified length of time. A right of permanent use is presumed to have been granted
unless the agreement between the seller and the purchaser specifies or the circumstances
surrounding the transaction suggest or indicate that the right to use terminates on the
occurrence of a condition subsequent.
12. “Sale at retail” or “retail sale” shall also include the installing, repairing, altering, or
improving of digital goods for consumers.
DD. “Sale at wholesale” or “wholesale sale” means any sale of tangible personal property, digital
goods, digital codes, digital automated services, prewritten computer software, or services
described in subsection Y.5.b.i, “Sale at retail”, which is not a retail sale, and any charge made for
labor and services rendered for persons who are not consumers, in respect to real or personal
property and retail services, if such charge is expressly defined as a retail sale or retail service when
rendered to or for consumers. Sale at wholesale also includes the sale of telephone business to
another telecommunications company as defined in RCW 8 0.04.010 for the purpose of resale, as
contemplated by RCW 35.21.715.
EE. “Service” means any sale or charge made for personal, business or professional service,
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including amounts designated as rents, fees, or admissions, not otherwise included within any other
tax classification defined herein; provided that, the term “service” excludes retail or wholesale
services.
FF. Software, prewritten software, custom software, customization of canned software, master
copies, retained rights
1. Prewritten software or canned software means computer software, including prewritten
upgrades, that is not designed and developed by the author or other creator to the specifications of
a specific purchaser. The combining of two or more prewritten computer software programs or
prewritten portions thereof does not cause the combination to be other than prewritten computer
software. Prewritten computer software includes software designed and developed by the author or
other creator to the specifications of a specific purchaser when it is sold to a person other than such
purchaser. Where a person modifies or enhances computer software of which such person is not
the author or creator, the person shall be deemed to be the author or creator only of the person’s
modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is
modified or enhanced to any degree, where such modification or enhancement is designed and
developed to the specifications of a specific purchaser, remains prewritten computer software;
however, where there is a reasonable, separately stated charge or an invoice or other statement of
the price given to the purchaser for the modification or enhancement, the modification or
enhancement shall not constitute prewritten computer software.
2. Custom software means software created for a single person.
3. Customization of canned software means any alteration, modification, or development of
applications using or incorporating canned software to specific individualized requirements of a
single person. Customization of canned software includes individualized configuration of software to
work with other software and computer hardware but does not include routine installation.
Customization of canned software does not change the underlying character or taxability of the
original canned software.
4. Master copies of software means copies of software from which a software developer, author,
inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license. The
software encoded on a master copy and the media upon which the software resides are both
ingredients of the master copy.
5. Retained rights means any and all rights, including intellectual property rights such as those
rights arising from copyrights, patents, and trade secret laws, that are owned or are held under
contract or license by a software developer, author, inventor, publisher, licensor, sublicensor, or
distributor.
6. Software means any information, program, or routine, or any set of one or more programs,
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routines, or collections of information, used, or intended for use, to convey information that causes
one or more computers or pieces of computer-related peripheral equipment, or any combination
thereof, to perform a task or set of tasks. “Software” includes the associated documentation,
materials, or ingredients, regardless of the media upon which that documentation is provided, that
describe the code and its use, operation, and maintenance and that typically are delivered with the
code to the consumer. All software is classified as either canned or custom.
GG. “Taxpayer” means any “person”, as defined in subsection T, required to have a business
license under this chapter or liable for the collection of any tax or fee under this chapter, or who
engages in any business or who performs any act for which a tax or fee is imposed by this chapter.
HH. “Tuition” includes library, laboratory, health service, and other special fees, and amounts charged
for room and board by an educational institution when the property or service for which such charges are
made is furnished exclusively to the students or faculty of such institution. Educational institution, as
used in this section, means only those institutions created or generally accredited as such by the state
and includes educational programs that such educational institution cosponsors with a nonprofit
organization, as defined by the Internal Revenue Code Section 501(c)(3), as hereafter amended, if such
educational institution grants college credit for coursework successfully completed through the
educational program, or an approved branch campus of a foreign degree-granting institution in
compliance with Chapter 28B.90 RCW, and in accordance with RCW 82.04.4332 or defined as a
degree-granting institution under RCW 28B.85.010(3) and accredited by an accrediting association
recognized by the United States Secretary of Education, and offering to students an educational
program of a general academic nature or those institutions which are not operated for profit and which
are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not
including specialty schools, business colleges, other trade schools, or similar institutions.
II. “Value proceeding or accruing” means the consideration, whether money, credits, rights, or other
property expressed in terms of money, a person is entitled to receive or which is actually received or
accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to
which method of accounting is regularly employed in keeping the books of the taxpayer.
JJ. Value of products:
1. The value of products, including by-products, extracted or manufactured, shall be
determined by the gross proceeds derived from the sale of those products, whether such sale
is at wholesale or at retail, to which shall be added all subsidies and bonuses received from
the purchaser or from any other person with respect to the extraction, manufacture, or sale of
such products or by-products by the seller.
2. Where such products, including by-products, are extracted or manufactured for
commercial or industrial use; and where such products, including by-products, are shipped,
transported or transferred out of the City, or to another person, without prior sale or are sold
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under circumstances such that the gross proceeds from the sale are not indicative of the true
value of the subject matter of the sale; the value shall correspond as nearly as possible to the
gross proceeds from sales in this state of similar products of like quality and character, and in
similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily
payable by the purchaser or by any third person with respect to the extraction, manufacture,
or sale of such products. In the absence of sales of similar products as a guide to value, such
value may be determined upon a cost basis. In such cases, there shall be included every
item of cost attributable to the particular article or article extracted or manufactured, including
direct and indirect overhead costs. The Administrator may prescribe rules for the purpose of
ascertaining such values.
3. Notwithstanding subsection 2 above, the value of a product manufactured or produced for
purposes of serving as a prototype for the development of a new or improved product shall
correspond to (a) the retail selling price of such new or improved product when first offered
for sale; or (b) the value of materials incorporated into the prototype in cases in which the
new or improved product is not offered for sale.
EE. “Wholesaling” means engaging in the activity of making sales at wholesale, and is reported
under the wholesaling classification.
1-1-4 AGENCY – SALES AND SERVICES BY AGENT, CONSIGNEE, BAILEE, FACTOR OR
AUCTIONEER:
A. Sales in Own Name – Sales or Purchases as Agent: Consistent with RCW 8 2.04.480, every
person, including agents, consignees, bailees, factors or auctioneers having either actual or
constructive possession of tangible personal property or having possession of the documents of
title, with power to sell such tangible personal property in the person’s own name and actually so
selling, shall be deemed the seller of such tangible personal property within the meaning of this
chapter. Furthermore, the consignor, bailor, principal, or owner is deemed a seller of such property
to the consignee, bailee, factor, or auctioneer.
The burden shall be solely upon the taxpayer in every case to establish the fact that such
taxpayer is not engaged in the business of selling tangible personal property but is acting merely
as broker or agent in promoting sales or making purchases for a principal. Such claim will be
recognized only when the contract or agreement between such persons clearly establishes the
relationship of principal and agent and when the following conditions are complied with:
1. The books and records of the broker or agent show the transactions were made in the
name and for the account of the principal, and show the name of the actual owner of the
property for whom the sale was made, or the actual buyer for whom the purchase was made.
2. The books and records show the amount of the principal’s gross sales, the amount of
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commissions and any other incidental income derived by the broker or agent from such
sales. The principal’s gross sales must not be reflected as the agent’s income on any of the
agent’s books and records. Commissions must be computed according to a set percentage
or amount, which is agreed upon in the agency agreement.
3. No ownership rights may be conferred to the agent unless the principal refuses to pay, or
refuses to abide by the agency agreement. Sales or purchases of any goods by a person who
has any ownership rights in such goods shall be taxed as retail or wholesale sales.
4. Bulk goods sold or purchased on behalf of a principal must not be commingled with goods
belonging to another principal or lose their identity as belonging to the particular principal.
Sales or purchases of any goods which have been commingled or lost their identity as
belonging to the principal shall be taxed as retail or wholesale sales.
B. If the above requirements are not met the consignor, bailor, principal or other shall be
deemed a seller of such property to the agent, consignee, bailee, factor or auctioneer.
C. Services in Own Name – Procuring Services as Agent: For purposes of this subsection, an
agent is a person who acts under the direction and control of the principal in procuring services
on behalf of the principal that the person could not itself render or supply. Amounts received by
an agent for the account of its principal as advances or reimbursements are exempted from the
measure of the tax only when the agent is not primarily or secondarily liable to pay for the
services procured.
Any person who claims to be acting merely as agent in obtaining services for a principal will have
such claim recognized only when the contract or agreement between such persons clearly
establishes the relationship of principal and agent and when the following conditions are
complied with:
1. The books and records of the agent show that the services were obtained in the name
and for the account of the principal, and show the actual principal for whom the purchase
was made.
2. The books and records show the amount of the service that was obtained for the
principal, the amount of commissions and any other income derived by the agent for acting
as such. Amounts received from the principal as advances and reimbursements must not
be reflected as the agent’s income on any of the agent’s books and records. Commissions
must be computed according to a set percentage or amount, which is agreed upon in the
agency agreement.
D. A consignee, bailee, factor, agent or auctioneer, as used in this section, refers to one who
has either actual or constructive possession of tangible personal property, the actual ownership of
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such property being in another, or one calling for bids on such property. The term “constructive
possession” means possession of the power to pass title to tangible personal property of others.
1-1-5 IMPOSITION OF THE TAX – TAX OR FEE LEVIED; BUSINESS LICENSE FEE
EXEMPTION:
Except as provided in ACC 1-1-5.C (Tax Thresholds) and 1-1-5.D (Amounts in Excess of Cap),
effective January 1, 2022 at 12:01 a.m. there is levied upon and shall be collected from every
person a tax for the act or privilege of engaging in business activities in the City of Auburn,
whether the person’s office or place of business be within or without the City. The tax shall be in
amounts to be determined by application of rates against gross proceeds of sale, gross income of
business, or value of products, including by-products, as the case may be, as follows:
A. Gross receipts tax
1. Upon every person engaging within the City in business as an extractor; as to such
persons, the amount of the tax with respect to such business shall be equal to the value of
the products, including by-products, extracted within the City for sale or for commercial or
industrial use, multiplied by the rate of .100 of one percent (.001). The measure of the tax is
the value of the products, including by-products, so extracted, regardless of the place of sale
or the fact that deliveries may be made to points outside the City.
2. Upon every person engaging within the City in business as a manufacturer; as to such
persons, the amount of the tax with respect to such business shall be equal to the value of
the products, including by-products, manufactured within the City, multiplied by the rate of
.100 of one percent (.001). The measure of the tax is the value of the products, including by-
products, so manufactured, regardless of the place of sale or the fact that deliveries may be
made to points outside the City.
3. Upon every person engaging within the City in the business of making sales at
wholesale; as to such persons, the amount of tax with respect to such business shall be
equal to the gross proceeds of such sales of the business without regard to the place of
delivery of articles, commodities or merchandise sold, multiplied by the rate of .180 of one
percent (.0018).
4. Upon every person engaging within the City in the business of making sales at retail; as
to such persons, the amount of tax with respect to such business shall be equal to the gross
proceeds of such sales of the business, without regard to the place of delivery of articles,
commodities or merchandise sold, multiplied by the rate of .050 of one percent (.00050).
5. Upon every person engaging within the City in the business of (a) printing, (b) both
printing and publishing newspapers, magazines, periodicals, books, music, and other printed
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items, (c) publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e)
processing for hire; as to such persons, the amount of tax on such business shall be equal to
the gross income of the business multiplied by the rate of .100 of one percent (.001).
6. Upon every person engaging within the City in the business of sales of retail services; as
to such persons, the amount of tax with respect to such business shall be equal to the gross
proceeds of sales multiplied by the rate of .150 of one percent (.0015).
7. Upon every other person engaging within the City in any business activity other than or in
addition to those enumerated in the above subsections; as to such persons, the amount of tax
on account of such activities shall be equal to the gross income of the business multiplied by
the rate of .100 of one percent (.001). This subsection includes, among others, and without
limitation whether or not title to material used in the performance of such business passes to
another by accession, merger or other than by outright sale, persons engaged in the business
of developing, or producing custom software or of customizing canned software, producing
royalties or commissions, and persons engaged in the business of rendering any type of
service which does not constitute a sale at retail, a sale at wholesale, or a retail service.
B. Square footage tax
1. Upon every person who leases, owns, occupies, or otherwise maintains a awarehouse or outdoor
warehouse, within the city for purposes of engaging in business activities in the city there shall be
a tax measured by the number of square feet of business warehouse floor space or outdoor
warehouse space. The amount of the tax shall be equal to $0.10 for each quarterly period of a
calendar year for each square foot of warehouse or outdoor warehouse floor that is leased,
owned, occupied, or otherwise maintained within the city during the reporting period, calculated to
the nearest square foot.
2. For purposes of this section, warehouse means a building or structure, or any part thereof, in which
goods, wares, merchandise, or commodities are received or stored, whether or not for
compensation, in furtherance of engaging in business.
3. For purposes of this section, outdoor warehouse means an area that is outdoors and is primarily
used for the transloading of goods, wares, merchandise, or commodities on property for purposes
of switching modes or vehicles of conveyance for the primary purpose of wholesaling, distributing,
or reorganizing goods, wares, merchandise, or commodities en route to final destinations of sale or
other transaction. Transloading generally involves the transfer of goods from one mode of
transportation to another en route to an ultimate destination and, for purposes of the square footage
tax, includes areas used for crossdocking, waylaying, temporary embarkment, and other similar
activities.
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4. For purposes of this section, the square footage of a business warehouse shall be computed by
measuring to the inside finish of permanent outer building walls and shall include space used by
columns and projections necessary to the building. Square footage shall not include stairs, elevator
shafts, flues, pipe shafts, vertical ducts, heating or ventilation shafts, janitor closets, and electrical or
utility closets.
5. For purposes of this section, the square footage of an outdoor warehouse shall only include those
areas used for the receipt or storage of goods, wares, merchandise, or commodities that are being
received and temporarily stored for transloading, whether or not for compensation, in furtherance of
engaging in business. Such areas will typically include those areas where goods, wares,
merchandise, and commodities, in transit to their ultimate destination, are parked, packaged, or
stored after transloading, waylaying, or crossdocking. Square footage shall not include areas used
only for employee, customer, or visitor parking, dock high loading areas used primarily for a
business warehouse, buildings, areas used only for direct sales or rentals to consumers,
landscaped areas, stormwater facilities, maneuvering areas and drive aisles, areas used only for
garbage or recycling pickup, rights-of-way, or other areas clearly not used for the temporary storage
of goods, wares, merchandise, and commodities in transit. Outdoor areas used for storage of
agricultural products or for ancillary storage of materials utilized in, or products resulting from, onsite
manufacturing operations are not considered outdoor warehouses.
6. Persons with more than one business warehouse or outdoor warehouse within the city must
include all business warehouse floor space and outdoor warehouse space,for all locations within the
city. When a person rents space to another person, the person occupying the rental space is
responsible for the square footage business tax on that rental space only if the renter has exclusive
right of possession in the space as against the landlord. Space rented for the storage of goods in a
warehouse or outdoor warehouse where no walls or other barriers separate the goods, and where
the exclusive right of possession in the space is not held by the person to whom the space is
rented, shall be included in the business warehouse floor space of the person that operates the
business warehouse, and not by the person renting the warehouse space.
7. If the square footage tax imposed in this subsection (B) is less than or equal to the gross receipts
tax imposed in subsection (A) of this section, no square footage tax will be due; if the square
footage tax imposed in this subsection (B) exceeds the gross receipts tax imposed in subsection (A)
of this section, the taxpayer shall also remit the excess over the gross receipts tax payable under
subsection (A) of this section.
C. Gross receipt and square footage tax thresholds
1. Gross receipts threshold: This chapter shall not apply to any person engaging in any one (1) or
more business activities which are otherwise taxable pursuant to ACC 1-1-5 .A, whose value of
products, including by-products, gross proceeds of sales, and gross income of the business,
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less any deductions, as the case may be, from all activities conducted during any calendar
year, is less than or equal to the threshold amount of five hundred thousand dollars ($500,000).
2. Square footage threshold: The square footage tax imposed in subsection (B) of this section shall
not apply to any person unless that person’s total area of business space within the city exceeds
one of the following thresholds:
a. Four thousand taxable square feet of business warehouse space; or
b. Two hundred sixty-one thousand three hundred sixty taxable square feet (six acres) of outdoor
warehouse space;
If the square footage tax applies, it applies to all business space leased, owned, occupied, or otherwise
maintained by the taxpayer during the applicable reporting period.
D. Annual Tax Cap: The gross receipts tax imposed under this chapter shall not exceed one million
dollars ($1,000,000) during any calendar year for the taxes imposed in subsection 1-1-5A.4. The
cap set forth in this subsection shall be administratively adjusted by the director on January 1st of
each year, beginning on January 1, 2023, to reflect the inflation adjustment, as defined and
calculated pursuant to ACC 1-1-3 Q. The amount of the cap so calculated shall be rounded to the
nearest ten dollars ($10).
1-1-6 MULTIPLE ACTIVITIES CREDIT WHEN ACTIVITIES TAKE PLACE IN ONE OR MORE
CITIES WITH ELIGIBLE GROSS RECEIPT TAXES:
A. Persons who engage in business activities that are within the purview of two (2) or more
subsections of ACC 1-1-5. A shall be taxable under each applicable subsection.
B. Notwithstanding any provision to the contrary, if the Administrator finds that the imposition of
the City’s tax would place an undue burden upon interstate commerce or violate constitutional
requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity
of the City’s tax, and still apply the City tax to as much of the taxpayer’s activities as may be
subject to the City’s taxing authority.
C. To take the credit authorized by this section, a taxpayer must be able to document that the
amount of tax sought to be credited was paid upon the same gross receipts used in computing
the tax against which the credit is applied.
D. Credit for Persons That Sell in the City Products That They Extract or Manufacture. Persons
taxable under the retailing or wholesaling classification with respect to selling products in this City
shall be allowed a credit against those taxes for any eligible gross receipts taxes paid (1) with
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respect to the manufacturing of the products sold in the City, and (2) with respect to the extracting
of the products, or the ingredients used in the products, sold in the City. The amount of the credit
shall not exceed the tax liability arising under this chapter with respect to the sale of those
products.
E. Credit for persons that manufacture products in the City using ingredients they extract.
Persons taxable under the manufacturing classification with respect to manufacturing products in
this City shall be allowed a credit against those taxes for any eligible gross receipts tax paid with
respect to extracting the ingredients of the products manufactured in the City. The amount of the
credit shall not exceed the tax liability arising under this chapter with respect to the manufacturing
of those products.
F. Credit for persons that sell within the City products that they print, or publish and print.
Persons taxable under the retailing or wholesaling classification with respect to selling products in
this City shall be allowed a credit against those taxes for any eligible gross receipts taxes paid with
respect to the printing, or the printing and publishing, of the products sold within the City. The
amount of the credit shall not exceed the tax liability arising under this chapter with respect to the
sale of those products
1-1-7 DEDUCTIONS TO PREVENT MULTIPLE TAXATION OF MANUFACTURING ACTIVITIES
AND PRIOR TO JANUARY 1, 2008, TRANSACTIONS INVOLVING MORE THAN ONE
CITY WITH AN ELIGIBLE GROSS RECEIPTS TAX:
A. Amounts Subject to an Eligible Gross Receipts Tax in Another City That Also Maintains
Nexus Over the Same Activity: For taxes due prior to January 1, 2008, a taxpayer that is subject
to an eligible gross receipts tax on the same activity in more than one (1) jurisdiction may be
entitled to a deduction as follows:
1. A taxpayer that has paid an eligible gross receipts tax, with respect to a sale of goods or
services, to a jurisdiction in which the goods are delivered or the services are provided may
deduct an amount equal to the gross receipts used to measure that tax from the measure of
the tax owed to the City.
2. Notwithstanding the above, a person that is subject to an eligible gross receipts tax in
more than one (1) jurisdiction on the gross income derived from intangibles such as royalties,
trademarks, patents, or goodwill shall assign those gross receipts to the jurisdiction where the
person is domiciled (its headquarters is located).
3. A taxpayer that has paid an eligible gross receipts tax on the privilege of accepting or
executing a contract with another city may deduct an amount equal to the contract price
used to measure the tax due to the other city from the measure of the tax owed to the City.
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B. Person Manufacturing Products Within and Without: A person manufacturing products
within the City using products manufactured by the same person outside the City may deduct
from the measure of the manufacturing tax the value of products manufactured outside the
City and included in the measure of an eligible gross receipts tax paid to the other jurisdiction
with respect to manufacturing such products.
1-1-8 ASSIGNMENT OF GROSS INCOME DERIVED FROM INTANGIBLES:
Gross income derived from the sale of intangibles such as royalties, trademarks, patents, or
goodwill shall be assigned to the jurisdiction where the person is domiciled (its headquarters is
located).
1-1-9 ALLOCATION AND APPORTIONMENT OF INCOME WHEN ACTIVITIES TAKE
PLACE IN MORE THAN ONE JURISDICTION:
Gross income, other than persons subject to the provisions of RCW Chapter 8 2.14A, shall be
allocated and apportioned as follows:
A. Gross income derived from all activities other than those taxed as service or royalties under
ACC 1-1-5.A.7 shall be allocated to the location where the activity takes place.
B. In the case of sales of tangible personal property, the activity takes place where delivery to the
buyer occurs.
C. In the case of sales of digital products, the activity takes place where delivery to the buyer
occurs. The delivery of digital products will be deemed to occur at:
1. The seller’s place of business if the purchaser receives the digital product at the seller’s
place of business;
2. If not received at the seller’s place of business, the location where the purchaser or the
purchaser’s donee, designated as such by the purchaser, receives the digital product,
including the location indicated by instructions for delivery to the purchaser or donee,
known to the seller;
3. If the location where the purchaser or the purchaser’s donee receives the digital
product is not known, the purchaser’s address maintained in the ordinary course of the
seller’s business when use of this address does not constitute bad faith;
4. If no address for the purchaser is maintained in the ordinary course of the seller’s
business, the purchaser’s address obtained during the consummation of the sale, including
the address of a purchaser’s payment instrument, if no other address is available, when use
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of this address does not constitute bad faith; and
5. If no address for the purchaser is obtained during the consummation of the sale, the
address where the digital good or digital code is first made available for transmission by
the seller or the address from which the digital automated service or service described in
RCW 8 2.04.050(2)(g) or (6)(b) was provided, disregarding for these purposes any
location that merely provided the digital transfer of the product sold.
D. If none of the methods in ACC 1-1-9.C for determining where the delivery of digital products
occurs are available after a good faith effort by the taxpayer to apply the methods provided in
ACC 1-1-19C.1 through 5, then the City and the taxpayer may mutually agree to employ any
other method to effectuate an equitable allocation of income from the sale of digital products. The
taxpayer will be responsible for petitioning the City to use an alternative method under ACC 1-1-9
.D. The City may employ an alternative method for allocating the income from the sale of digital
products if the methods provided in ACC1-1-9.C.1 through 5 are not available and the taxpayer
and the City are unable to mutually agree on an alternative method to effectuate an equitable
allocation of income from the sale of digital products.
E. For purposes of ACC 1-1-9.C.1 through 5, the following definitions apply:
1. “Digital automated services,” “digital codes,” and “digital goods” have the same meaning as
in RCW 8 2.04.192;
2. “Digital products” means digital goods, digital codes, digital automated services, and
the services described in RCW 8 2.04.050 (2)(g) and (6)(c); and
3. “Receive” has the same meaning as in RCW 8 2.32.730.
F. Effective January 1, 2020, gross income derived from activities taxed as services and other
activities taxed under ACC 1-1-5.A.7 shall be apportioned to the City by multiplying apportionable
income by a fraction, the numerator of which is the payroll factor plus the service-income factor
and the denominator of which is two (2).
1. The payroll factor is a fraction, the numerator of which is the total amount paid in the City
during the tax period by the taxpayer for compensation and the denominator of which is the
total compensation paid everywhere during the tax period. Compensation is paid in the City
if:
a. The individual is primarily assigned within the City;
b. The individual is not primarily assigned to any place of business for the tax period and
the employee performs fifty percent (50%) or more of his or her service for the tax period
in the City; or
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c. The individual is not primarily assigned to any place of business for the tax period,
the individual does not perform fifty percent (50%) or more of his or her service in any
city and the employee resides in the City.
2. The service income factor is a fraction, the numerator of which is the total service income
of the taxpayer in the City during the tax period, and the denominator of which is the total
service income of the taxpayer everywhere during the tax period. Service income is in the City
if the customer location is in the City.
3. Gross income of the business from engaging in an apportionable activity must be
excluded from the denominator of the service income factor if, in respect to such activity, at
least some of the activity is performed in the City, and the gross income is attributable under
subsection F.2 to a city or unincorporated area of a county within the United States or to a
foreign country in which the taxpayer is not taxable. For purposes of this subsection F.3, "not
taxable" means that the taxpayer is not subject to a business activities tax by that city or
county within the United States or by that foreign country, except that a taxpayer is taxable in
a city or county within the United States or in a foreign country in which it would be deemed to
have a substantial nexus with the city or county within the United States or with the foreign
country under the standards in RCW 3 5.102.050 regardless of whether that city or county
within the United States or that foreign country imposes such a tax.
4. If the allocation and apportionment provisions of this subsection F do not fairly represent
the extent of the taxpayer’s business activity in the City , the taxpayer may petition for or the
tax administrator may require, in respect to all or any part of the taxpayer’s business activity,
if reasonable:
a. Separate accounting;
b. The exclusion of any one (1) or more of the factors;
c. The inclusion of one (1) or more additional factors that will fairly represent the
taxpayer’s business activity in the City; or
d. The employment of any other method to effectuate an equitable allocation and
apportionment of the taxpayer’s income.
5. The party petitioning for, or the tax administrator requiring, the use of any method to
effectuate an equitable allocation and apportionment of the taxpayer’s income pursuant to
subsection F.4 must prove by a preponderance of the evidence:
a. That the allocation and apportionment provisions of this subsection F do not fairly
represent the extent of the taxpayer’s business activity in the City; and
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b. That the alternative to such provisions is reasonable.
The same burden of proof shall apply whether the taxpayer is petitioning for, or the tax
administrator is requiring, the use of an alternative, reasonable method to effectuate an
equitable allocation and apportionment of the taxpayer’s income.
6. If the tax administrator requires any method to effectuate an equitable allocation and
apportionment of the taxpayer’s income, the tax administrator cannot impose any civil or
criminal penalty with reference to the tax due that is attributable to the taxpayer’s reasonable
reliance solely on the allocation and apportionment provisions of this subsection F.
7. A taxpayer that has received written permission from the tax administrator to use a
reasonable method to effectuate an equitable allocation and apportionment of the taxpayer’s
income shall not have that permission revoked with respect to transactions and activities that
have already occurred unless there has been a material change in, or a material
misrepresentation of, the facts provided by the taxpayer upon which the tax administrator
reasonably relied in approving a reasonable alternative method.
G. The definitions in this subsection apply throughout this section:
1. “Apportionable income” means the gross income of the business taxable under the service
classifications of a city’s gross receipts tax, including income received from activities outside
the City if the income would be taxable under the service classification if received from
activities within the City, less any exemptions or deductions available.
2. “Business activities tax” means a tax measured by the amount of, or economic results of,
business activity conducted in a city or county within the United States or within a foreign
country. The term includes taxes measured in whole or in part on net income or gross
income or receipts. “Business activities tax” does not include a sales tax, use tax, or a similar
transaction tax, imposed on the sale or acquisition of goods or services, whether or not
denominated a gross receipts tax or a tax imposed on the privilege of doing business.
3. “Compensation” means wages, salaries, commissions, and any other form of
remuneration paid to individuals for personal services that are or would be included in the
individual’s gross income under the federal internal revenue code.
4. “Customer” means a person or entity to whom the taxpayer makes a sale or renders
services or from whom the taxpayer otherwise receives gross income of the business.
5. “Customer location” means the following:
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a. For a customer not engaged in business, if the service requires the customer to be
physically present, where the service is performed.
b. For a customer not engaged in business, if the service does not require the customer to
be physically present:
i. The customer’s residence; or
ii. If the customer’s residence is not known, the customer’s billing/mailing address.
c. For a customer engaged in business:
i. Where the services are ordered from;
ii. At the customer’s billing/mailing address if the location from which the services
are ordered is not known; or
iii. At the customer’s commercial domicile if none of the above are known.
6. “Individual” means any individual who, under the usual common law rules applicable in
determining the employer- employee relationship, has the status of an employee of that
taxpayer.
7. “Primarily assigned” means the business location of the taxpayer where the individual
performs his or her duties.
8. “Service-taxable income” or “service income” means gross income of the business
subject to tax under either the service or royalty classification.
9. “Tax period” means the calendar year during which tax liability is accrued. If taxes are
reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate
the factors for the previous calendar year for reporting in the current calendar year and
correct the reporting for the previous year when the factors are calculated for that year, but
not later than the end of the first quarter of the following year.
H. Assignment or apportionment of revenue under this section shall be made in accordance
with and in full compliance with the provisions of the interstate commerce clause of the United
States Constitution where applicable.
1-1-10 ALLOCATION AND APPORTIONMENT OF PRINTING AND PUBLISHING INCOME
WHEN ACTIVITIES TAKE PLACE IN MORE THAN ONE JURISDICTION:
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Notwithstanding RCW 3 5.102.130, effective January 1, 2008, gross income from the activities of
printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal
place in this state from which the taxpayer’s business is directed or managed. As used in this
section, the activities of printing, and of publishing newspapers, periodicals, or magazines, have the
same meanings as attributed to those terms in RCW 8 2.04.280(1) by the Department of Revenue.
1-1-11 EXEMPTIONS:
A. Adult Family Homes: This chapter does not apply to adult family homes which are
licensed as such, or which are specifically exempt from licensing, under rules of the
Washington State Department of Social and Health Services.
B. Day Care Provided By Churches: This chapter shall not apply to amounts derived by a
church that is exempt from property tax under RCW 8 4.36.020 from the provision of care for
children for periods of less than twenty-four (24) hours.
C. Child Care Resource and Referral Services by Nonprofit Organizations: This chapter
does not apply to nonprofit organizations in respect to amounts derived from the provision
of child-care resource and referral services.
D. Non-Profit Organizations That are Guarantee Agencies, Issue Debt, or Provide Guarantees
for Student Loans: This chapter does not apply to gross income received by non-profit
organizations exempt from federal income tax under Internal Revenue Code Section 501(c)(3),
that:
1. Are guarantee agencies under the federal guaranteed student loan program or that issue
debt to provide or acquire student loans; or
2. Provide guarantees for student loans made through programs other than the federal
guaranteed student loan program.
E. Nonprofit Organizations—Credit and Debt Services: This chapter does not apply to nonprofit
organizations in respect to amounts derived from provision of the following services:
1. Presenting individual and community credit education programs including credit and debt
counseling;
2. Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner;
3. Establishing and administering negotiated repayment programs for debtors; or
4. Providing advice or assistance to a debtor with regard to 1, 2, or 3, above, of this
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subsection E.
F. Certain fraternal and beneficiary organizations: This chapter shall not apply to fraternal
benefit societies or fraternal fire insurance associations, as described in Title 4 8 RCW; nor to
beneficiary corporations or societies organized under and existing by virtue of RCW Title 2 4, if
such beneficiary corporations or societies provide in their bylaws for the payment of death
benefits. This exemption is limited, however, to gross income from premiums, fees,
assessments, dues or other charges directly attributable to the insurance or death benefits
provided by such societies, associations, or corporations.
G. Certain Corporations Furnishing Aid and Relief: This chapter shall not apply to the gross
sales or the gross income received by corporations which have been incorporated under any act
of the congress of the United States of America and whose principal purposes are to furnish
volunteer aid to the United States of America armed force members and also to carry on a system
of national and international relief and to apply the same in mitigating the sufferings caused by
pestilence, famine, fire, floods, and other national calamities and to devise and carry on
measures for preventing the same.
H. Operation of Sheltered Workshops: This chapter shall not apply to income received from the
Department of Social and Health Services for the cost of care, maintenance, support and training
of persons with developmental disabilities at nonprofit group training homes as defined by RCW
Chapter 7 1A.22 or to the business activities of nonprofit organizations from the operation of
sheltered workshops. For the purposes of this subsection, ACC 1-1-11.H, “the operation of
sheltered workshops” means performance of business activities of any kind on or off the premises
of such nonprofit organizations which are performed for the primary purpose of:
1. Providing gainful employment or rehabilitation services to the handicapped or disabled
as an interim step in the rehabilitation process for those who cannot be readily absorbed in
the competitive labor market or during such time as employment opportunities for them in the
competitive labor market do not exist; or
2. Providing evaluation and work adjustment services for handicapped or disabled individuals.
I. Investments—Dividends From Subsidiary Corporations: This chapter shall not apply to
amounts derived by persons, other than those engaging in banking, loan, security or other
financial businesses, from investments or the use of money as such, and also amounts derived
as dividends by a parent from its subsidiary corporations.
J. The City of Auburn is exempt from the tax levied by this chapter.
K. Gross Receipts Taxed Under Other Auburn City Code (ACC) Sections: This chapter shall not
apply to:
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1. Any person in respect to a business activity with respect to which tax liability is
specifically imposed under the provisions of ACC Chapter 3-88 (Utility Tax); or
2. Any person in respect to a business activity with respect to which tax liability is
specifically imposed under the provisions of ACC Chapter 3-80 (Gambling Tax).
L. Credit Unions: This chapter shall not apply to the gross income of credit unions organized
under the laws of this state, any other state, or the United States.
M. International Banking Facilities: This chapter shall not apply to the gross receipts of an
international banking facility. As used in this subsection, ACC 1-1-11.M, an “international banking
facility” means a facility represented by a set of asset and liability accounts segregated on the
books and records of a commercial bank, the principal office of which is located in this state, and
which is incorporated and doing business under the laws of the United States of America or of this
state, a United States branch or agency of a foreign bank, an Edge corporation organized under
Section 25(A) of the Federal Reserve Act,1 2 United States Code 6 11-631, or an Agreement
corporation having an agreement or undertaking with the Board of Governors of the Federal
Reserve System under Section 25 of the Federal Reserve Act, 1 2 United States Code 1 1 601-
604(a), that includes only international banking facility time deposits (as defined in subsection
(a)(2) of Section 204.8 of Regulation D (12 CFR Part 2 04), as promulgated by the Board of
Governors of the Federal Reserve System), and international banking facility extensions of credit
(as defined in subsection (a)(3) of Section 204.8 of Regulation D).
N. Insurance Business: This chapter shall not apply to amounts received by any person who is
an insurer or their appointed insurance producer upon which a tax based on gross premiums is
paid to the state pursuant to RCW 4 8.14.020, and provided further, that the provisions of this
subsection shall not exempt any bonding company from tax with respect to gross income
derived from the completion of any contract as to which it is a surety, or as to any liability as
successor to the liability of the defaulting contractor.
O. Farmers – Agriculture: This chapter shall not apply to any farmer in respect to amounts
received from selling fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats or any
other agricultural product that is raised, caught, produced or manufactured by such persons.
“Agricultural product” does not include animals intended to be pets, marijuana, or marijuana
infused products as defined by RCW 6 9.50.101(t) and (x). “Farmer” does not include any person
engaged in the business of growing, producing, processing, selling or distributing marijuana.
P. Athletic Exhibitions: This chapter shall not apply to any person in respect to the business of
conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of
which a license must be secured from the State Boxing Commission.
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Q. Racing: This chapter shall not apply to any person in respect to the business of conducting
race meets for the conduct of which a license must be secured from the Washington State Horse
Racing Commission.
R. Ride Sharing: This chapter does not apply to any funds received in the course of commuter
ride sharing or ride sharing for persons with special transportation needs in accordance with RCW
4 6.74.010.
S. Employees: This chapter shall not apply to any person in respect to his or her employment
in the capacity as an employee or servant as distinguished from that of an independent
contractor. For the purposes of this subsection, ACC1-1-11.S the definition of employee shall
include those persons that are defined in section 3121(d)(3)(B) of the Internal Revenue Code,
as hereafter amended. For purposes of this chapter, a booth renter, as defined by RCW 1
8.16.020, is an independent contractor.
T. Amounts Derived from Sale of Real Estate: This chapter shall not apply to gross proceeds
derived from the sale of real estate. This, however, shall not be construed to allow an exemption
of amounts received as commissions from the sale of real estate, nor as fees, handling charges,
discounts, interest or similar financial charges resulting from, or relating to, real estate
transactions. This chapter shall also not apply to amounts received for the rental of real estate if
the rental income is derived from a contract to rent for a continuous period of thirty (30) calendar
days or longer.
U. Mortgage Brokers’ Third-Party Provider Services Trust Accounts: This chapter shall not apply
to amounts received from trust accounts to mortgage brokers for the payment of third-party costs
if the accounts are operated in a manner consistent with RCW 1 9.146.050 and any rules adopted
by the director of financial institutions.
V. Amounts Derived From Manufacturing, Selling or Distributing Motor Vehicle Fuel: This
chapter shall not apply to the manufacturing, selling or distributing motor vehicle fuel, as the
term “motor vehicle fuel” is defined in RCW 8 2.38.020 and exempt under RCW 8 2.38.280,
provided that any fuel not subjected to the state fuel excise tax, or any other applicable
deduction or exemption, will be taxable under this chapter.
W. Amounts Derived From Liquor, and the Sale or Distribution of Liquor: This chapter shall not
apply to liquor as defined in RCW 6 6.04.010 and exempted in RCW 6 6.08.120.
X. Casual and Isolated Sales: This chapter shall not apply to the gross proceeds derived from
casual or isolated sales.
Y. Accommodation Sales: This chapter shall not apply to sales for resale by persons regularly
engaged in the business of making retail sales of the type of property so sold to other persons
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similarly engaged in the business of selling such property where:
1. The amount paid by the buyer does not exceed the amount paid by the seller to his
vendor in the acquisition of the article; and
2. The sale is made as an accommodation to the buyer to enable the buyer to fill a bona
fide existing order of a customer or is made within fourteen (14) calendar days to
reimburse in kind a previous accommodation sale by the buyer to the seller.
Provided, that where the seller holds himself or herself out as being regularly engaged in the
business of making sales at wholesale of such property, such sales shall be included in his
principal business activity, and not exempt from tax.
Z. Real Estate Brokers and Associated Brokers, Agents, or Salesmen: This chapter does not
apply to that portion of a real estate commission assigned to another brokerage office pursuant to
the division of revenue between the originating brokerage office and a cooperating brokerage
office on a particular transaction. Each brokerage office shall pay the tax upon its respective
revenue share of the transaction. Furthermore, where a brokerage office has paid the business
and occupation tax on the gross commission earned by that brokerage office, associate brokers,
salesmen or agents within the same office shall not be required to pay the tax upon their share of
the commission from the same transaction.
AA. Taxes Collected as Trust Funds: This chapter shall not apply to amounts collected by the
taxpayer from third-parties to satisfy third party obligations to pay taxes such as the retail sales tax,
use tax, commercial parking tax, and admission tax.
BB. Health Maintenance Organization, Health Care Service Contractor, Certified Health Plan:
This chapter does not apply to any health maintenance organization, health care service
contractor, or certified health plan with respect to premiums or prepayments that are taxable
under RCW 48.14.0201.
1-1-12 DEDUCTIONS:
In computing the license fee or tax, there may be deducted from the measure of tax the following
items:
A. Membership Fees and Certain Service Fees By Non-Profit Youth Organization: For
purposes of this subsection, “non- profit youth organization” means a non-profit organization
engaged in character building of youth which is exempt from property tax under RCW 8
4.36.030. In computing tax due under this chapter, there may be deducted from the measure of
tax all amounts received by a non-profit youth organization:
1. As membership fees or dues, irrespective of the fact that the payment of the
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membership fees or dues to the organization may entitle its members, in addition to other
rights or privileges, to receive services from the organization or to use the organization’s
facilities; or
2. From members of the organization for camping and recreational services provided by
the organization or for the use of the organization’s camping and recreational facilities.
B. Bona-Fide Initiation Fees, Dues, and Certain Charges Received by Non-Profit
Organizations: In computing tax, a non- profit organization may deduct from the measure of tax
amounts derived from bona-fide:
1. Initiation fees;
2. Dues;
3. Contributions;
4. Donations;
5. Tuition fees or charges made for operation of non-profit kindergartens;
6. Charges made by a non-profit trade or professional organization for attending or
occupying space at a trade show, convention, or educational seminar sponsored by the non-
profit trade or professional organization, which trade show, convention, or educational
seminar is not open to the general public; and
7. Endowment funds.
Except as specified in subsection A above, this subsection shall not be construed to exempt
any non-profit organization, association, or society from tax liability upon selling tangible
personal property or upon providing facilities or services for which a special charge is made to
members or others. If dues are in exchange for any significant amount of goods or services
rendered by the recipient to members without any additional charge to the member, or if the
dues are graduated upon the amount of goods or services rendered, the value of such goods
or services shall not be considered as a deduction under this subsection.
C. Artistic and Cultural Organizations - Income From Business Activities: In computing tax, there
may be deducted from the measure of tax those amounts received by artistic or cultural
organizations, as defined in this chapter, which represent:
1. Income derived from business activities conducted by the organization, provided that this
deduction does not apply to retail sales made by artistic and cultural organizations;
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2. Amounts received from the United States of America or any of its instrumentalities or from
the State of Washington or any municipal corporation or subdivision thereof as compensation
for; or to support, artistic or cultural exhibitions, performances, or programs provided by an
artistic or cultural organization for attendance or viewing by the general public; or
3. Amounts received as tuition charges collected for the privilege of attending artistic or
cultural education programs.
D. Artistic or Cultural Organization - Deduction For Tax Under the Manufacturing Classification -
Value of Articles For Use In Displaying Art Objects or Presenting Artistic or Cultural Exhibitions,
Performances, or Programs: In computing tax, there may be deducted from the measure of tax
by persons subject to payment of the tax under the manufacturing classification, the value of
articles to the extent manufacturing activities are undertaken by an artistic or cultural organization,
as defined in this chapter, solely for the purpose of manufacturing articles for use by the
organization in displaying art objects or presenting artistic or cultural exhibitions, performances,
or programs for attendance or viewing by the general public.
E. Day Care Activities: In computing tax, there may be deducted from the measure of tax
amounts derived from day care activities by any organization organized and operated for
charitable, educational, or other purposes which is exempt from taxation pursuant to Internal
Revenue Code Section 501(c)(3), provided, however, that amounts derived from selling, altering or
repairing tangible personal property shall not be deductible.
F. Compensation from public entities for health or social welfare services – Deduction: In computing
tax, there may be deducted from the measure of tax amounts received from the United States or any
instrumentality thereof or from the state of Washington or any municipal corporation or political
subdivision thereof as compensation for, or to support, health or social welfare services rendered by a
health or social welfare organization (as defined in RCW 82.04.431) or by a municipal corporation or
political subdivision, except deductions are not allowed under this subsection for amounts that are
received under an employee benefit plan. For purposes of this subsection, “employee benefit plan”
includes the military benefits program authorized in 10 U.S.C. Section 1071 et seq., as amended, or
amounts payable pursuant thereto.
G. Interest on Investments or Loans Secured By Mortgages or Deeds of Trust: In computing tax,
to the extent permitted by RCW Chapter 8 2.14A, there may be deducted from the measure of tax
by those engaged in banking, loan, security or other financial businesses, amounts derived from
interest received on investments or loans primarily secured by first mortgages or trust deeds on non-
transient residential properties.
H. Interest on Obligations of the State, its Political Subdivisions, and Municipal Corporations: In
computing tax, there may be deducted from the measure of tax by those engaged in banking,
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loan, security or other financial businesses, amounts derived from interest paid on all obligations
of the State of Washington, its political subdivisions, and municipal corporations.
I. Interest on Loans to Farmers and Ranchers, Producers or Harvesters of Aquatic Products, or
Their Cooperatives: In computing tax, there may be deducted from the measure of tax amounts
derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic
products, or their cooperatives by a lending institution which is owned exclusively by its borrowers
or members and which is engaged solely in the business of making loans and providing finance-
related services to bona fide farmers and ranchers, producers or harvesters of aquatic products,
their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or
aquatic-related services to these individuals or entities.
J. Receipts From Tangible Personal Property Delivered Outside the State: In computing tax,
there may be deducted from the measure of tax under retailing or wholesaling amounts derived
from the sale of tangible personal property that is delivered by the seller to the buyer or the
buyer’s representative at a location outside the state of Washington.
K. Cash Discount Taken by Purchaser: In computing tax, there may be deducted from the
measure of tax the cash discount amounts actually taken by the purchaser. This deduction is not
allowed in arriving at the taxable amount under the extracting or manufacturing classifications with
respect to articles produced or manufactured, the reported values of which, for the purposes of
this tax, have been computed according to the “value of product” provisions.
L. Credit Losses of Accrual Basis Taxpayers: In computing tax, there may be deducted from the
measure of tax the amount of credit losses actually sustained by taxpayers whose regular books
of account are kept upon an accrual basis.
M. Repair, Maintenance, Replacement, Etc., of Residential Structures and Commonly
Held Property – Eligible Organizations:
1. In computing tax, there may be deducted from the measure of tax amounts used solely
for repair, maintenance, replacement, management, or improvement of the residential
structures and commonly held property, but excluding property where fees or charges are
made for use by the public who are not guests accompanied by a member, which are
derived by:
a. A cooperative housing association, corporation, or partnership from a person who
resides in a structure owned by the cooperative housing association, corporation, or
partnership;
b. An association of owners of property as defined in RCW 6 4.32.010, as now or
hereafter amended, from a person who is an apartment owner as defined in RCW 6
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4.32.010; or
c. An association of owners of residential property from a person who is a member of
the association. “Association of owners of residential property” means any organization of
all the owners of residential property in a defined area who all hold the same property in
common within the area.
2. For the purposes of this subsection “commonly held property” includes areas required for
common access such as reception areas, halls, stairways, parking, etc., and may include
recreation rooms, swimming pools and small parks or recreation areas; but is not intended to
include more grounds than are normally required in a residential area, or to include such
extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating
areas, etc.
3. To qualify for the deductions under this subsection:
a. The salary or compensation paid to officers, managers, or employees must be only
for actual services rendered and at levels comparable to the salary or compensation of
like positions within the county wherein the property is located;
b. Dues, fees, or assessments in excess of amounts needed for the purposes for which
the deduction is allowed must be refunded to the members of the association;
c. Assets of the association or organization must be distributable to all members and
must not inure to the benefit of any single member or group of members.
N. Radio and Television Broadcasting - Advertising Agency Fees - National, Regional, and
Network Advertising - Interstate Allocations: In computing tax, there may be deducted from the
measure of tax by radio and television broadcasters amounts representing the following:
1. Advertising agencies’ fees when such fees or allowances are shown as a discount or
price reduction in the billing or that the billing is on a net basis, i.e., less the discount;
2. Actual gross receipts from national network, and regional advertising or a “standard
deduction” as provided by RCW 8 2.04.280; and
3. Local advertising revenue that represent advertising which is intended to reach potential
customers of the advertiser who are located outside the State of Washington. The
Administrator may issue a rule that provides detailed guidance as to how these deductions
are to be calculated.
O. Constitutional and Statutory Prohibitions: In computing tax, there may be deducted from
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the measure of the tax amounts derived from business which the City is prohibited from
taxing under the Constitution or laws of the State of Washington or the United States of
America.
P. Receipts From The Sale of Tangible Personal Property and Retail Services Delivered Outside
the City But Within Washington: Effective January 1, 2008, amounts included in the gross
receipts reported on the tax return derived from the sale of tangible personal property delivered to
the buyer or the buyer’s representative outside the City but within the State of Washington may be
deducted from the measure of tax under the retailing, retail services, or wholesaling classification.
Q. Professional Employer Services: In computing the tax, a professional employer organization
may deduct from the calculation of gross income the gross income of the business derived from
performing professional employer services that is equal to the portion of the fee charged to a
client that represents the actual cost of wages and salaries, benefits, workers’ compensation,
payroll taxes, withholding, or other assessments paid to or on behalf of a covered employee by
the professional employer organization under a professional employer agreement.
R. Real Estate Brokers and Associated Brokers, Agents, or Salesmen: This chapter does not apply to that
portion of a real estate commission assigned to another brokerage office pursuant to the division of revenue
between the originating brokerage office and a cooperating brokerage office on a particular transaction.
Each brokerage office shall pay the tax upon its respective revenue share of the transaction. Furthermore,
where a brokerage office has paid the business and occupation tax on the gross commission earned by that
brokerage office, associate brokers, salesmen or agents within the same office shall not be required to pay
the tax upon their share of the commission from the same transaction.
1-1-13 TAX CREDITS:
A. New business tax credit
1. Purpose: The City believes that providing a temporary tax credit relating to new businesses is
a meaningful method of fostering such new businesses to establish a solid financial
foundation during its start-up process. Further, the City finds that a credit related to the
creation of new full-time equivalent (“FTE”) employees within the City will benefit other local
businesses.
2. There may be credited against the tax imposed by ACC Chapter 1-1-5, the amount up to one
thousand dollars ($1,000) per FTE position in the City of Auburn per quarter. To take the credit
authorized by this section, a taxpayer must be able to document all of the following:
• The taxpayer has not, for any period of time, engaged in business in the City of
Auburn within the five (5) years preceding application of the tax credit;
• The taxpayer employs twenty (20) or more full-time equivalent positions in Auburn.
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An FTE position is defined as each one thousand nine hundred and twenty (1,920)
worker hours per calendar year; and
• The taxpayer may be required to submit its payroll information and/or other
documentation in support of such employee hours worked in the City.
• The taxpayer must report, on each return filed, the taxpayer’s total number of
full-time employment positions created and positions currently filled.
• The taxpayer must employ a minimum of twenty (20) FTE’s in each quarter the
credit is being applied.
3. The tax credit can be taken for the first twelve (12) consecutive reporting quarters or three (3)
reporting years.
4. This credit is not considered a payment of taxes for purposes of seeking a refund of
overpayment of tax pursuant to the provisions contained in ACC Chapter 1-2 Tax
Administrative Code, or any other purpose. As such, unused credit amounts will not be
refunded, carried over from reporting period(s) to reporting period(s), and will not accrue
interest.
5. The Administrator is authorized to promulgate rules implementing, interpreting, and
enforcing the provisions of this section.
B. Auburn business area improvement assessment credit
1. Purpose: Certain businesses operating within the Business Area Improvement (BIA)
boundaries, as identified in ACC Chapter 2.98, are subject to an annual assessment. The
purpose of the assessment is to enhance trade, economic vitality, and livability within the
City of Auburn. The City believes that providing business and occupation tax relief to local
businesses that are subject to the BIA assessment helps ensure their continued downtown
presence, which contributes towards a vibrant downtown core and further benefits other local
businesses not subject to the BIA assessment.
2. There may be credited against the tax imposed by ACC Chapter 1-1-5, an amount equal to
the BIA assessment fee paid as imposed by ACC Chapter 2.98.
3. This credit is not considered a payment of taxes for purposes of seeking a refund of
overpayment of tax pursuant to the provisions contained in ACC Chapter 1-2 Tax
Administrative Code, or any other purpose. As such, unused credit amounts will not be
refunded, carried over from reporting period(s) to reporting period(s), and will not accrue
interest.
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4. The Administrator is authorized to promulgate rules implementing, interpreting, and
enforcing the provisions of this section.
1-1-14 TAX PART OF OVERHEAD:
It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in
business be construed as taxes or fees upon the purchasers or customer, but that such taxes or
fees shall be levied upon, and collectible from, the person engaging in the business activities
herein designated and that such taxes or fees shall constitute a part of the cost of doing business
of such persons.
1-1-15 ADMINISTRATIVE PROVISIONS
The provisions contained in Chapter 1-2, Tax Administrative Code, shall be fully applicable to the
provisions of this chapter except as expressly stated to the contrary herein.
1-1-16 SEVERABILITY CLAUSE:
If any provision of this chapter or its application to any person or circumstance is held invalid, the
remainder of the chapter or the application of the provision to other persons or circumstances shall
not be affected.
Page 68 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6815 (Thomas)(20 Minutes)
Date:
March 17, 2021
Department:
Finance
Attachments:
Trans mittal Memo
Ordinance No. 6815
Schedule A
Schedule B
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background Summary:
Ordinance No. 6815 (Budget Amendment #1) amends the 2021-2022 Adopted Budget as
presented in the attached transmittal memorandum and supporting attachments.
Rev iewed by Council Committees:
Councilmember:Staff:Thomas
Meeting Date:March 22, 2021 Item Number:
Page 69 of 134
Interoffice Memorandum
To: City Council
From: Jamie Thomas, Finance Director
CC: Nancy Backus, Mayor
Date: March 17, 2021
Re: Ordinance #6815 – 2021-2022 Budget Amendment #1
Budget Amendment #1 is the first amendment of the City of Auburn’s 2021-2022 biennial budget. For details
on specific requests to amend the 2021 budget, please refer to the accompanying Schedule A, Summary
of 2021 Budget Adjustments by Fund.
The main purpose of the first budget amendment of the year is to carry forward remaining 2020 budget
authority for identified programs and costs that were budgeted in 2020 but not completed. The requested
unspent budget authority from 2020 to be carried forward into the 2021 budget year for all funds is $493,500.
Additional items included in this amendment are requests to change FTE counts, accept and expend new
grants, change budget authority, fund costs not anticipated in the 2021 budget, and transfer dollars among
funds to enable certain amendments.
Full-Time Equivalents (FTEs): This amendment changes the status for the Multimedia Assistant position,
increasing the position from 0.60 to 0.75 FTEs. No additional budget is required for this change.
Carry forward of unspent expenditure spending authority from 2020: This amendment enables the
completion of various contracts in 2021 by carrying forward unspent resources at the end of 2020. Note that
carry forwards in capital funds are not included in this budget amendment due to the adoption of multi-year
capital budget, as approved in Ordinance No. 6682. Totals requested to be carried forward by fund are:
• General Fund (Fund 001) $ 192,500
• Drug Forfeiture Fund (Fund 117) 10,000
• Capital Improvements Fund (Fund 328) 150,000
• Innovation & Technology Fund (Fund 518) 141,000
TOTAL $ 493,500
Grants: New grants and carry-forwards of existing grants in this budget amendment total $1,097,000
and include:
• General Fund (Fund 001) $ 114,900
• Housing & Community Development Fund (Fund 119) 952,100
• Capital Improvements Fund (Fund 328) 30,000
TOTAL $ 1,097,000
Page 70 of 134
Expenditure Funding Adjustments: Expenditure funding adjustment requests included in this
budget amendment revise the spending authority for existing programs. Total expenditure funding
adjustment requests equal $535,000, and include:
• Increase budget for the Diversity, Equity and Inclusion (DEI) program: This amendment
increases 2021 estimated expenditures by $150,000 to hire a consultant to provide anti-
racism, anti-bias, diversity, equity, and inclusion training for City staff.
• Increase budget to repair/replace a portion of the Community Center parking lot: This
amendment increases the budget for this project. An updated engineer’s estimate indicates
the project will cost an additional $100,000 as the pervious concrete has failed in many areas
due to weather and heavy use.
• Increase budget for signal systems repair and maintenance: This amendment adds $75,000 in
budget due to large signal pole repairs caused by two recent accidents. The increased budget
will cover the repairs and restore our maintenance budget and will be offset by increased
insurance recovery revenues from WCIA.
• Increase budget for M Street SE sidewalk improvements (cp2012): This amendment adds
$65,000 to cover additional construction costs related to directional boring for the street lighting
system, increased traffic control requirements, and the restoration of private property.
New Funding Requests: Requests for new funding included in this budget amendment add spending
authority for new programs and unexpected expenditures. Total new funding requests equal $2,683,200,
and include:
• Accelerate budget for the lead service line replacement project from
2022 to 2021 (bond-funded) $ 1,600,000
• Remit fire impact fees to VRFA for new aerial apparatus at Station 13 475,000
• Budget to replace Golf Course turf equipment ($210,400 paid in) 237,600
• Budget for the design of the Community Court and Resource Center 118,000
• Funding for four seasonal staff to provide litter control services 81,000
• Budget to replace brine equipment for de-icing (fully paid in) 52,000
Transfers: Transfers between funds to accomplish specific budget amendment requests total
$2,052,700.
The following table summarizes the current and revised budget as a result of this amendment.
Table 1: 2021 Budget as Amended
2021 Adopted Budget $ 349,664,951
Budget Amendment #1 (Ord #6815) 3,718,200
Budget as Amended $ 353,383,151
Attachments:
1. Proposed Ordinance #6815 (budget adjustment #1)
2. Summary of proposed 2021 budget adjustments by fund and department (Schedule A)
3. Summary of proposed changes to adopted 2021 budget by fund (Schedule B)
Page 71 of 134
-------------------------
Ordinance No. 6815
March 17, 2021
Page 1 of 2
ORDINANCE NO. 6815
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING ORDINANCE NO.
6794, THE 2021-2022 BIENNIAL OPERATING BUDGET
ORDINANCE, AND ORDINANCE NO. 6796, THE 2021-2022
BIENNIAL CAPITAL BUDGET, AUTHORIZING AMENDMENT
TO THE CITY OF AUBURN 2021-2022 BUDGET AS SET
FORTH IN SCHEDULE “A” AND SCHEDULE “B”
WHEREAS, the Auburn City Council at its regular meeting of November 16,
2020, adopted Ordinance Nos. 6794 and 6796, which adopted the City of Auburn
2021-2022 Biennial budget; and
WHEREAS, the City of Auburn deems it necessary to appropriate additional
funds to the various funds of the 2021 budget as outlined in this Ordinance (BA#1);
and
WHEREAS, this Ordinance has been approved by one more than the majority
of all councilpersons in accordance with RCW 35A.34.200.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1. Amendment of the 2021-2022 Biennial Budget. The 2021-
2022 Biennial Budget of the City of Auburn is amended pursuant to Chapter 35A.34
RCW, to reflect the revenues and expenditures as shown on Schedule “A” attached
hereto and incorporated herein by reference. The Mayor of the City of Auburn,
Washington is hereby authorized to utilize revenue and expenditure amounts shown
on said Schedule “A” and Schedule “B”. A copy of said Schedule “A” and Schedule
“B” is on file with the City Clerk and available for public inspection.
Page 72 of 134
-------------------------
Ordinance No. 6815
March 17, 2021
Page 2 of 2
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 3. Severability. The provisions of this ordinance are declared to
be separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section, or portion of this ordinance, or the invalidity of the application of
it to any person or circumstance, will not affect the validity of the remainder of this
ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force
five days from and after its passage, approval, and publication as provided by law.
INTRODUCED:
PASSED:
APPROVED:
____________________________
NANCY BACKUS, MAYOR
ATTEST: APPROVED AS TO FORM:
____________________________ ____________________________
Shawn Campbell, MMC, City Clerk Kendra Comeau, City Attorney
Published: ___________________
Page 73 of 134
Schedule A
Summary of 2021 Budget Adjustments by Fund
Budget Amendment #1 (Ordinance #6815)
2,455
Beg. Fund
Balance
2021
Revenues
2021
Expenditures
Ending Fund
Balance
General Fund (#001)
2021 Adopted Budget 19,948,152 72,870,710 82,294,077 10,524,785
BA#1 (Ordinance #6815, Proposed):192,500 189,900 822,600 (440,200)
Human Resources Department:
Additional funding to construct, build out, and furnish the Community Court - - 118,000 (118,000)
Budget for follow-up survey to the McGrath organizational assessment of the APD - - 25,000 (25,000)
Increase budget for the Diversity, Equity and Inclusion (DEI) program - - 150,000 (150,000)
City Attorney's Office:
Incr budget to respond to civil judgments, subpoenas, and public record requests - - 25,000 (25,000)
Add budget for design of the Auburn Community Resource Center (ACRC)- - 32,000 (32,000)
Community Development Department:
Carry fwd grant funding for the Increasing Residential Building Capacity program - 49,900 49,900 -
Carry forward funding for the façade improvement program 30,500 - 30,500 -
C/F CDBG-Coronavirus grant and Human Services budget and receive 2021 grant 13,000 - 13,000 -
Public Works Department:
Increase budget for signal systems repair and maintenance - 75,000 75,000 -
Increase funding for M&O Facility Master Plan (cp2107)- - 22,500 (22,500)
Parks Department:
Carry forward budget to replace the fire suppression systems at the Senior Center 45,000 - 45,000 -
Funding to repair and refinish the gym floor at the Community Center - - 40,600 (40,600)
True up budget for 2021 KC VSHSL grant funding for the Senior Resources Hub - 10,800 10,800 -
KC Conservation District grant for the Auburn International Farmers' Market - 15,000 15,000 -
4Culture grant for the Auburn Arts Alley project - 23,000 23,000 -
4Culture for Local Arts Agency grant for arts programming - 12,600 12,600 -
4Culture Historic Preservation Sustained Support grant for City-owned landmarks - 3,600 3,600 -
Replace and increase budget for turf equipment replacement at the Golf Course - - 27,100 (27,100)
Carry forward KC VSHSL grant funds for the Senior Centers and Resources Hub 104,000 - 104,000 -
Revised 2021 Budget - Fund 001 20,140,652 73,060,610 83,116,677 10,084,585
ERROR: Transfers In ≠ Transfers Out
ERROR: Detail ≠ Schedule A
Page 1 of 5 3/15/2021 10:00 AM
Page 74 of 134
Schedule A
Summary of 2021 Budget Adjustments by Fund
Budget Amendment #1 (Ordinance #6815)
2,455
Beg. Fund
Balance
2021
Revenues
2021
Expenditures
Ending Fund
Balance ERROR: Transfers In ≠ Transfers Out
ERROR: Detail ≠ Schedule A
Arterial Street Fund (#102)
2021 Adopted Budget 1,015,159 4,948,080 5,535,930 427,309
BA#1 (Ordinance #6815, Proposed):- - 65,000 (65,000)
Increase budget for M Street SE sidewalk improvements (cp2012)- - 65,000 (65,000)
Revised 2021 Budget - Fund 102 1,015,159 4,948,080 5,600,930 362,309
Drug Forfeiture Fund (#117)
2021 Adopted Budget 957,967 147,600 492,994 612,573
BA#1 (Ordinance #6815, Proposed):10,000 - 32,000 (22,000)
Purchase Spillman Mobile Arrest Form module for records management system - - 22,000 (22,000)
Carry forward budget for K-9 purchase (from 2020 BA#8)10,000 - 10,000 -
Revised 2021 Budget - Fund 117 967,967 147,600 524,994 590,573
Housing & Comm Develop Fund (#119)
2021 Adopted Budget 42,904 600,000 600,000 42,904
BA#1 (Ordinance #6815, Proposed):- 952,100 952,100 -
C/F CDBG grant funds, receive 2021 grant, and realign budget to 2021 action plan - 332,000 332,000 -
C/F CDBG-Coronavirus grant and Human Services budget and receive 2021 grant - 620,100 620,100 -
Revised 2021 Budget - Fund 119 42,904 1,552,100 1,552,100 42,904
Mitigation Fees Fund (#124)
2021 Adopted Budget 12,420,562 1,217,560 4,265,480 9,372,642
BA#1 (Ordinance #6815, Proposed):- - 475,000 (475,000)
Remit fire impact fees to VRFA for new aerial apparatus at Station 31 - - 475,000 (475,000)
Revised 2021 Budget - Fund 124 12,420,562 1,217,560 4,740,480 8,897,642
Parks Construction Fund (#321)
2021 Adopted Budget 819,996 3,095,800 2,883,800 1,031,996
BA#1 (Ordinance #6815, Proposed):- 100,000 100,000 -
Increase funding to repair/replace a portion of the Community Center parking lot - 100,000 100,000 -
Revised 2021 Budget - Fund 321 819,996 3,195,800 2,983,800 1,031,996
Page 2 of 5 3/15/2021 10:00 AM
Page 75 of 134
Schedule A
Summary of 2021 Budget Adjustments by Fund
Budget Amendment #1 (Ordinance #6815)
2,455
Beg. Fund
Balance
2021
Revenues
2021
Expenditures
Ending Fund
Balance ERROR: Transfers In ≠ Transfers Out
ERROR: Detail ≠ Schedule A
Capital Improvements Fund (#328)
2021 Adopted Budget 7,705,844 4,264,180 7,932,720 4,037,304
BA#1 (Ordinance #6815, Proposed):150,000 30,000 280,000 (100,000)
Carry forward budget to replace the Arts & Cultural Center roof (REET funding)150,000 - 150,000 -
4Culture Landmarks Capital grant for roof repairs at the Arts & Culture Center - 30,000 30,000 -
Increase funding to repair/replace a portion of the Community Center parking lot - - 100,000 (100,000)
Revised 2021 Budget - Fund 328 7,855,844 4,294,180 8,212,720 3,937,304
Water Fund (#430)
2021 Adopted Budget 17,088,517 19,149,300 25,067,833 11,169,984
BA#1 (Ordinance #6815, Proposed):- - 1,622,500 (1,622,500)
Increase funding for M&O Facility Master Plan (cp2107)- - 22,500 (22,500)
Move budget for lead service line replacement project (cp1922) from 2022 to 2021 - - 1,600,000 (1,600,000)
Revised 2021 Budget - Fund 430 17,088,517 19,149,300 26,690,333 9,547,484
Sewer Fund (#431)
2021 Adopted Budget 7,837,981 9,670,730 8,507,355 9,001,356
BA#1 (Ordinance #6815, Proposed):- - 22,500 (22,500)
Increase funding for M&O Facility Master Plan (cp2107)- - 22,500 (22,500)
Revised 2021 Budget - Fund 431 7,837,981 9,670,730 8,529,855 8,978,856
Storm Drainage Fund (#432)
2021 Adopted Budget 8,943,194 10,686,150 9,366,223 10,263,121
BA#1 (Ordinance #6815, Proposed):- - 22,500 (22,500)
Increase funding for M&O Facility Master Plan (cp2107)- - 22,500 (22,500)
Revised 2021 Budget - Fund 432 8,943,194 10,686,150 9,388,723 10,240,621
Page 3 of 5 3/15/2021 10:00 AM
Page 76 of 134
Schedule A
Summary of 2021 Budget Adjustments by Fund
Budget Amendment #1 (Ordinance #6815)
2,455
Beg. Fund
Balance
2021
Revenues
2021
Expenditures
Ending Fund
Balance ERROR: Transfers In ≠ Transfers Out
ERROR: Detail ≠ Schedule A
Solid Waste Fund (#434)
2021 Adopted Budget 5,753,618 16,775,500 16,950,830 5,578,288
BA#1 (Ordinance #6815, Proposed):- - 81,000 (81,000)
Provide funding for four seasonal staff to provide litter control services - - 81,000 (81,000)
Revised 2021 Budget - Fund 434 5,753,618 16,775,500 17,031,830 5,497,288
Water Capital Fund (#460)
2021 Adopted Budget 888,139 11,614,710 10,670,410 1,832,439
BA#1 (Ordinance #6815, Proposed):- 1,600,000 1,600,000 -
Move budget for lead service line replacement project (cp1922) from 2022 to 2021 - 1,600,000 1,600,000 -
Revised 2021 Budget - Fund 460 888,139 13,214,710 12,270,410 1,832,439
Insurance Fund (#501)
2021 Adopted Budget 1,741,353 12,800 182,900 1,571,253
BA#1 (Ordinance #6815, Proposed):- - 30,000 (30,000)
Increase annual WCIA insurance costs to cover actual invoiced amount - - 30,000 (30,000)
Revised 2021 Budget - Fund 501 1,741,353 12,800 212,900 1,541,253
Facilities Fund (#505)
2021 Adopted Budget 986,936 3,713,100 4,076,191 623,845
BA#1 (Ordinance #6815, Proposed):- 235,600 235,600 -
Carry forward budget to replace the fire suppression systems at the Senior Center - 45,000 45,000 -
Carry forward budget to replace the Arts & Cultural Center roof (REET funding)- 150,000 150,000 -
Funding to repair and refinish the gym floor at the Community Center - 40,600 40,600 -
Revised 2021 Budget - Fund 505 986,936 3,948,700 4,311,791 623,845
Innovation & Technology Fund (#518)
2021 Adopted Budget 2,597,407 6,724,750 7,372,520 1,949,637
BA#1 (Ordinance #6815, Proposed):141,000 - 141,000 -
Carry forward budget for ESRI projects and M365 upgrade 141,000 - 141,000 -
Increase Multimedia Assistant position from 0.6 to 0.75 FTEs - - - -
Revised 2021 Budget - Fund 518 2,738,407 6,724,750 7,513,520 1,949,637
Page 4 of 5 3/15/2021 10:00 AM
Page 77 of 134
Schedule A
Summary of 2021 Budget Adjustments by Fund
Budget Amendment #1 (Ordinance #6815)
2,455
Beg. Fund
Balance
2021
Revenues
2021
Expenditures
Ending Fund
Balance ERROR: Transfers In ≠ Transfers Out
ERROR: Detail ≠ Schedule A
Equipment Rental Capital Fund (#560)
2021 Adopted Budget 4,104,409 3,046,920 3,248,600 3,902,729
BA#1 (Ordinance #6815, Proposed):- 117,100 379,600 (262,500)
Replace brine machine (for de-icing) -- fully paid in - - 52,000 (52,000)
Replace and increase budget for turf equipment replacement at the Golf Course - 27,100 237,600 (210,500)
Increase funding for M&O Facility Master Plan (cp2107)- 90,000 90,000 -
Revised 2021 Budget - Fund 560 4,104,409 3,164,020 3,628,200 3,640,229
Grand Total - All Funds
2021 Adopted Budget 137,202,931 212,462,020 240,013,180 109,651,771
TOTAL BA#1 (Ordinance #6815, Proposed):493,500 3,224,700 6,861,400 (3,143,200)
Revised 2021 Budget 137,696,431 215,686,720 246,874,580 106,508,571
353,383,151 353,383,151
Page 5 of 5 3/15/2021 10:00 AM
Page 78 of 134
Schedule B
2020 Appropriations by Fund
Fund
2021
Adopted
Budget
BA#1
(Ord #6815)
Revised
Budget
General Fund (#001)92,818,862 382,400 93,201,262
Arterial Street Fund (#102)5,963,239 - 5,963,239
Local Street Fund (#103)3,682,378 - 3,682,378
Hotel/Motel Tax Fund (#104)364,386 - 364,386
Arterial Street Preservation Fund (#105)4,400,354 - 4,400,354
Drug Forfeiture Fund (#117)1,105,567 10,000 1,115,567
Housing & Comm Develop Fund (#119)642,904 952,100 1,595,004
Recreation Trails Fund (#120)87,125 - 87,125
BIA Fund (#121)152,025 - 152,025
Cumulative Reserve Fund (#122)6,484,315 - 6,484,315
Mitigation Fees Fund (#124)13,638,122 - 13,638,122
1998 GO Library Bond Fund (#229)- - -
City Hall Annex 2010 A&B Bond Fund (#230)1,649,789 - 1,649,789
Local Revitalization 2010 C&D Bond Fund (#231)607,663 - 607,663
2020 LGTO Refunding Bonds (2010 B&D) Fund (#232)- - -
SCORE Debt Service Fund (#238)1,366,100 - 1,366,100
LID Guarantee Fund (#249)1,679 - 1,679
LID 350 Fund (#275)1,363 - 1,363
Golf/Cemetery 2016 Refunding Fund (#276)371,000 - 371,000
Parks Construction Fund (#321)3,915,796 100,000 4,015,796
Capital Improvements Fund (#328)11,970,024 180,000 12,150,024
Local Revitalization Fund (#330)245,000 - 245,000
Water Fund (#430)36,237,817 - 36,237,817
Sewer Fund (#431)17,508,711 - 17,508,711
Storm Drainage Fund (#432)19,629,344 - 19,629,344
Sewer Metro Sub Fund (#433)22,402,086 - 22,402,086
Solid Waste Fund (#434)22,529,118 - 22,529,118
Airport Fund (#435)6,096,477 - 6,096,477
Cemetery Fund (#436)1,709,402 - 1,709,402
Water Capital Fund (#460)12,502,849 1,600,000 14,102,849
Sewer Capital Fund (#461)11,524,757 - 11,524,757
Storm Drainage Capital Fund (#462)11,408,835 - 11,408,835
Airport Capital Fund (#465)3,020,757 - 3,020,757
Cemetery Capital Fund (#466)49,783 - 49,783
Insurance Fund (#501)1,754,153 - 1,754,153
Workers' Comp Fund (#503)3,521,427 - 3,521,427
Facilities Fund (#505)4,700,036 235,600 4,935,636
Innovation & Technology Fund (#518)9,322,157 141,000 9,463,157
Equipment Rental Fund (#550)4,690,856 - 4,690,856
Equipment Rental Capital Fund (#560)7,151,329 117,100 7,268,429
IT Capital Fund (#568)1,125,014 - 1,125,014
Fire Pension Fund (#611)2,136,941 - 2,136,941
SKHHP Fund (#654)494,745 - 494,745
Cemetery Endowment Fund (#701)2,046,766 - 2,046,766
Total 351,031,051 3,718,200 354,749,251
Page 79 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Resolution No. 5584 (Martinson)(15 Minutes)
Date:
March 18, 2021
Department:
Human Resources
Attachments:
Res olution 5584
Contract Cayce & Grove Law Offices
Budget Impact:
Current Budget: $670,000
Proposed Revision: $0
Revised Budget: $670,000
Administrativ e Recommendation:
For discussion only.
Background Summary:
The city has been contracting with Cayce & Grove Law Of f ices for public def ense services
since 2013 as required by law. This new contract is essentially an extension of the original
contract and subsequent addendums.
Rev iewed by Council Committees:
Municipal Services
Councilmember:Staff:Martinson
Meeting Date:March 22, 2021 Item Numb er:
Page 80 of 134
Resolution No. 5584
March 17, 2021
Page 1 of 2
RESOLUTION NO. 5584
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AUTHORIZING THE MAYOR
AND CITY CLERK TO EXECUTE AN AGREEMENT
BETWEEN THE CITY OF AUBURN AND CAYCE & GROVE
FOR PUBLIC DEFENSE SERVICES
WHEREAS, RCW 10.101 and the State and Federal Constitutions require
effective legal representation for indigent persons in all circumstances where the
right to counsel attaches; and
WHEREAS, the King County District Court presides over City of Auburn cases
involving indigent persons, and the City provides Public Defense Services to indigent
persons in such cases;
WHEREAS, the City of Auburn desires to provide its public defense services by
contract; and
WHEREAS, in 2013 the City retained the law firm of Cayce & Grove to
provide these services by contract following a published request for proposals;
WHEREAS, Cayce & Grove has provided quality services to the City and to
its clients under the agreement, and the City seeks to renew its contract with Cayce
& Grove for this purpose.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, HEREBY RESOLVES as follows:
Page 81 of 134
Section 1. The Mayor and City Clerk are hereby authorized to execute the
Public Defense Services Contract between the City of Auburn and Cayce & Grove
attached as Exhibit 1 to this resolution.
Section 2. That the Mayor is authorized to implement such
administrative procedures as may be necessary to carry out the directives of this
legislation.
Section 3. That this Resolution shall take effect and be in full force
upon passage and signatures hereon.
Dated and Signed this _____ day of _________________, 2021.
CITY OF AUBURN
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Page 82 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 1 of 12
PUBLIC DEFENSE SERVICES CONTRACT
CITY OF AUBURN, WASHINGTON
April 15, 2021 – December 31, 2021
THIS AGREEMENT made and entered into by the City of Auburn; hereinafter referred
to as “CITY,” and The Law Offices of Cayce & Grove, hereinafter referred to as “PUBLIC
DEFENDER,” do hereby agree to the following terms and conditions:
I. APPOINTMENT OF DEFENDANTS FOR PUBLIC DEFENSE SERVICES:
A. General.
1. The CITY shall make public defense services available to all persons who
qualify after CITY and/or court financial screening pursuant to this agreement and RCW
10.101.020. The PUBLIC DEFENDER will represent these defendants from appointment
through trial, sentencing, post-conviction review, and any appeals to Superior court or
Washington appellate courts. The PUBLIC DEFENDER will also represent CITY
defendants when referred to the City’s community court, and during in custody hearings
at SCORE jail (whether appointed to represent the in custody defendant or not), unless
the representation would violate applicable law or this agreement, or the defendant is
represented by a different attorney.
2. Unless screened by a judge, the City shall screen defendants to determine their
eligibility for public defense services under this agreement. The screener shall promptly
notify the PUBLIC DEFENDER, City and Court of any defendant appointments and shall
deliver to all appointed defendants an introduction letter from the PUBLIC DEFENDER
that outlines the defendant’s responsibilities in the attorney-client relationship in plain,
simple, and concise language.
II. RESPONSIBILITIES OF PUBLIC DEFENDER
1. Competent professional services. The PUBLIC DEFENDER shall provide
competent professional legal services to the defendants represented in accordance with
CrRLJ 3.1 (Standards 14.1 and 14.2.K). The PUBLIC DEFENDER shall comply with the
Rules of Professional Conduct (RPC), with City of Auburn Resolution 4849, and with any
future public defense standards the CITY may be adopt pursuant to RCW 10.101.030 or
other applicable law Any attorney employed and/or associated by the PUBLIC
DEFENDER with less than three (3) years of experience shall practice under the direct
supervision of any attorney with at least three (3) years’ experience. Such experience
shall include at least one-third emphasis on criminal defense.
2. Caseloads, monitoring and compliance. The PUBLIC DEFENDER and any
individual associate attorneys shall maintain caseloads at a level allowing effective
representation for each defendant. Pursuant to the standards imposed by Washington
Page 83 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 2 of 12
Supreme Court Order No. 25700-A-1004 (“Order”)a and CrRLJ 3.1, no PUBLIC
DEFENDER attorney shall handle more than four hundred (400) public defense cases
annually during the term of this Agreement. This limit applies to the individual attorney
for all Courts in which the attorney practices.
The PUBLIC DEFENDER shall prepare and file Certifications of Compliance with the
court as required by CrRLJ 3.1 and shall submit a copy of these certifications to the
CITY’S Director of Human Resources/Risk Management.
By the 1st day of the month after accepting or concluding a case representation under this
agreement the PUBLIC DEFENDER shall file a report with the CITY including the
following information:
(a) the name of each defendant representation commenced that month; (b) the
criminal cause number(s) for the defendant; (c) the date of appointment; (d) whether the
defendant was appointed by the Court or the CITY’s screener; (e) if representation
ceased pursuant to paragraph III.5 of this agreement at any time during the process; (f)
a listing of all cases in which the defendant has been sentenced or acquitted; and (g) the
case count information required by paragraph III.3 of this Agreement. The PUBLIC
DEFENDER will meet with the CITY at least quarterly to review these reports.
III. SERVICES PROVIDED BY THE PUBLIC DEFENDER
The PUBLIC DEFENDER shall represent each defendant from the date of appointment
(or at in-custody hearings as the case may be), through sentencing and the first appeal
of right pursuant to the Rules for Appeal of Decisions of Courts of Limited Jurisdiction
(RALJ). The PUBLIC DEFENDER or the CITY may request rescreening of a defendant
whose case is on appeal. Appeals shall not be considered new case assignments. In
addition, the PUBLIC DEFENDER shall be present at arraignment hearings to provide
defendants with legal advice.
1. Case defined. A case is defined as an incident that leads to the CITY filing a
criminal complaint(s) naming a person as defendant or respondent, in which the PUBLIC
DEFENDER is appointed for representation. Pursuant to CrRLJ 3.1 (Standard 3.3),
multiple citations from the same incident are counted as one case. Offenses separated
by time and distance warranting severance pursuant to CrRLJ 4.4(b) shall be considered
separate cases.
2. Case Count.
(a) Pretrial: Each pretrial case is counted once regardless of subsequent
reappointments after a defendant’s pretrial failure to appear (FTA). Cases will be
a In 2020 the Washington Supreme Court amended Order No. 25700-A-1004 in Order No. 25700-A-1309. These
amendments do not materially affect the terms of this agreement.
Page 84 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 3 of 12
counted at the first appointment. Cases where the PUBLIC DEFENDER withdraws
due to a conflict of interest or to the substitution of a private attorney will be
included on a monthly report to the City but not counted as PUBLIC DEFENDER
cases;
(b) Post-conviction hearings: Post-conviction cases where defendants FTA and
are subsequently reappointed to the PUBLIC DEFENDER will be counted as a
case again only once, no matter the number of post-conviction FTA and
subsequent counsel appointments
Unless it would violate applicable law or this agreement, the PUBLIC DEFENDER
agrees to complete representation commenced for any defendant even if Court
proceedings continue beyond the PUBLIC DEFENDER’s responsibility for public
defense services under this agreement. This does not include post-conviction reviews.
3. The PUBLIC DEFENDER may associate or employ additional or different
attorneys to represent defendants at no extra cost to the CITY. Any counsel associated
with or employed by the PUBLIC DEFENDER shall have the authority to perform the
services in this agreement . All associate counsel shall be admitted to practice in
Washington courts, and able to meet the requirements of CrRLJ 3.1 (Standards 14.1 and
14.2.K). Sufficient counsel shall be provided to represent defendants during vacation,
illnesses, and case settings in more than one (1) courtroom. No APR 9 legal interns shall
be used in representation under this agreement unless agreed to by the CITY in advance.
The PUBLIC DEFENDER agrees to pay each subconsultant under this Agreement
for satisfactory performance of its contract no later than forty-five (45) days from the
receipt of each payment the consultant receives from the CITY. Any delay or
postponement of payment from the above referenced timeframe may occur only for good
cause following written approval of the CITY.
4. Conflicts of interest.
(a) Both parties agree that the PUBLIC DEFENDER will cease client
representation when required by the Rules of Professional Conduct (RPC) for conflicts of
interest or when otherwise ordered by the court. Upon discovery of a conflict of interest
in representing a defendant , the PUBLIC DEFENDER shall immediately notify the CITY,
the Court, and the defendant of the conflict and the intent to withdraw. To the extent
necessary, the PUBLIC DEFENDER will assist the City with in retaining qualified
substitute public defense counsel.
(b) Upon receiving notice of a withdrawal due to conflict of interest,, it will be the
CITY’S financial responsibility to pay alternative counsel to represent the defendant. If
the CITY disputes the PUBLIC DEFENDER’S withdrawal, the CITY shall file a motion
regarding the dispute with the Court. All parties shall be bound by the Court’s ruling or
any appeal of it.
Page 85 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 4 of 12
5. The PUBLIC DEFENDER shall maintain office space and appointments for
defendants sufficient for effective representation and at least during regular business
hours of 8:00 a.m. until 5:00 p.m., Monday through Friday. Appointments shall be
available at the courthouse for defendants who are otherwise unable to obtain
transportation to the PUBLIC DEFENDER’S office. Local non-service-charge phone
service throughout the municipality shall be available as well as toll free and collect phone
service from SCORE jail and the King County jails.
6. The PUBLIC DEFENDER will make every effort to coordinate cases with CITY
prosecutors at least once per week, in advance of upcoming court dates.
7. The PUBLIC DEFENDER will be available for all calendars scheduled by the
Court. The PUBLIC DEFENDER will represent clients at King County District Court
(Auburn), the SCORE Jail facility, or otherwise as the court may direct. The PUBLIC
DEFENDER will ensure that all calendars are adequately staffed with defense attorneys
to ensure that public defense clients receive adequate representation pursuant to the
CrRLJ 3.1 standards and this agreement, and that Court calendar time is used efficiently
and productively in addressing cases. The following are the current calendars scheduled:
(a) 3 pretrial calendars a week (2 am and 1 pm)
(b) 1 Bw cal courtesy calendar per week (currently wed)
(c) Daily in-custody courtesy calendar first appearance (currently 10 am daily)
(d) 2 in-custody 2nd appearance calendars (currently wed/fri am)
(e) 1 courtesy arraignment calendar per week (currently thurs am)
(f) 1 sentencing calendar per week (currently thurs pm)
(g) 1 motions calendar per week (currently mon pm)
(h) 3 review calendars per week (currently thurs pm/fri am and pm)
(i) 1 readiness per month (currently fri am, last of the month)
(j) Jury week 1 time per month
8. The PUBLIC DEFENDER shall provide the Auburn Police Department and
SCORE Jail telephone numbers for 24 hour telephone access to the PUBLIC DEFENDER
for critical stage advice to defendants as required by CrRLJ 3.1 or other applicable law.
9. The PUBLIC DEFENDER shall institute and maintain a procedure to review
client complaints, and shall refer any unresolved complaint to the Washington State Bar
Association.
10. Assignment or Subcontractors: The PUBLIC DEFENDER may not assign or
transfer of this Contract or any interest in it without the CITY’S prior written consent.
11. Unless legally protected from disclosure, all documents, reports, memoranda,
plans, and/or any other materials created or otherwise prepared by the PUBLIC
DEFENDER in performing this Agreement (the “Work Products”) shall be owned by and
become the property of the CITY, and may be used by the CITY for any purpose beneficial
Page 86 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 5 of 12
to the CITY. The PUBLIC DEFENDER may retain copies of any documents, reports, etc.
it authors.
12. If a substitute attorney is appointed to represent a defendant due to a
PUBLIC DEFENDER conflict of interest, the PUBLIC DEFENDER shall coordinate
the transmission of any discovery materials the PUBLIC DEFENDER has received
to the substitute attorney.
IV. COMPENSATION
Compensation to the PUBLIC DEFENDER for public defense services beginning April
15, 2021 through December 31, 2021 shall be paid Six Hundred and Seventy Thousand
dollars ($670,000.00) per year and will be billed at Fifty-Five Thousand Eight Hundred
and Thirty-Three dollars ($55,833.33) per month and includes all appointed cases up to
two thousand three hundred and fifty (2,350) and the attendance at arraignments as
courtesy counsel, and first appearance jail calendar. The CITY will be billed Two Hundred
and Twenty Dollars ($220.00) per case for any appointed case above the first two
thousand three hundred and fifty (2,350) appointed cases. The CITY will be billed Two
Hundred and Seventy-Five Dollars ($275.00) per case for any appointed case for
community court. In addition, the CITY will pay for transcription costs required for the
appeal, regardless of which party files the appeal.
The above compensation is intended to cover the PUBLIC DEFENDER’S
administrative costs as contemplated by CrRLJ 3.1 (Standard 5.2) and the costs of any
investigators retained by the PUBLIC DEFENDER pursuant to CrRLJ 3.1 (Standard 6.1).
The PUBLIC DEFENDER shall be financially responsible for any additional services
retained in the course of performing this agreement, unless such expense is approved in
advance by the court pursuant to CrRLJ 3.1(f).
All videotapes, CDs, audiotapes, video disks, photocopies, color copies of images, or
other media associated with discovery shall be provided by the CITY at no cost to the
PUBLIC DEFENDER.
The PUBLIC DEFENDER will submit its invoice for compensation under this
agreement to the CITY no later than the 4th day of each month. The CITY shall pay the
invoice the day after the first CITY Council that follows the PUBLIC DEFENDER’S invoice
submission.
The PUBLIC DEFENDER agrees and understands that they are an independent
contractor and not a CITY agent or employee. The PUBLIC DEFENDER has the sole
control of the manner and means of providing the services required under this agreement,
and is for reporting work hours, earnings, income tax, and social security to applicable
federal and state agencies. The PUBLIC DEFENDER understands that he/she is not
entitled to any CITY employment benefits including, but not limited to, paid leave, health
insurance coverage, retirement programs, and/or unemployment insurance.
Page 87 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 6 of 12
V. TERM OF CONTRACT
This Agreement shall remain in full force and effect from April 15, 2021, through
December 31, 2021. This Agreement may be annually extended or renewed under the
terms of this Agreement, or as modified by agreement of both parties, at or before the
conclusion of the term of this Agreement. Such extension or renewal shall be agreed in
writing between the Parties.
VI. POLICY AGAINST DISCRIMINATION
The PUBLIC DEFENDER shall not discriminate in employment practices on the basis
of race, creed, color, age, disability, religion, sex, or sexual orientation and follow the
CITY’s policy on nondiscrimination. The PUBLIC DEFENDER should comply with all
local, state, and federal laws regarding discrimination.
VIII. INSURANCE AND INDEMNIFICATION
A. Insurance
The PUBLIC DEFENDER shall procure and maintain for the duration of this
agreement insurance against claims for injuries to persons or property which may arise
from, or in connection with, the performance of work hereunder by the PUBLIC
DEFENDER, or the agents, representatives, employees, or subcontractors of the PUBLIC
DEFENDER. The PUBLIC DEFENDER shall obtain insurance of the types described
below, naming the City as an additional named insured:
1. Commercial General Liability insurance shall be written with limits no less than
$1,000,000.00 each occurrence, $2,000,000.00 general aggregate.
2. Workers’ Compensation per statutory requirements of Washington industrial
insurance RCW Title 51.
3. Professional Liability insurance shall be written with limits no less than
$1,000,000.00 per claim and $2,000,000.00 policy aggregate limit.
B. No Limitation
PUBLIC DEFENDER’S maintenance of insurance as required by the Agreement shall
not be construed to limit the liability of the PUBLIC DEFENDER to the coverage provided
by such insurance, or otherwise limit the CITY’S recourse to any remedy available at law
or in equity.
If, for any reason, the PUBLIC DEFENDER loses its professional liability insurance
coverage, the PUBLIC DEFENDER must immediately notify the CITY’S Director of
Human Resources/Risk Management.
Page 88 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 7 of 12
C. Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following
provisions for Professional Liability and Commercial General Liability insurance:
1. The PUBLIC DEFENDER’S insurance coverage shall be primary insurance as
respect to the CITY. Any insurance, self-insurance, or insurance pool coverage
maintained by the CITY shall be excess of the PUBLIC DEFENDER’s insurance and shall
not contribute with it.
2. The PUBLIC DEFENDER’S insurance shall be endorsed to state that coverage
shall not be cancelled by either party, except after thirty (30) days prior written notice by
certified mail, return receipt requested, has been given to the CITY.
D. Indemnification
The PUBLIC DEFENDER agrees to hold harmless and indemnify the CITY, its officers,
officials, agents, employees, and representatives from and against any and all claims,
costs, judgments, losses, or suits including PUBLIC DEFENDER’s fees or awards, and
including claims by PUBLIC DEFENDER’s own employees to which PUBLIC DEFENDER
might otherwise be immune under Title 51 arising out of or in connection with any willful
misconduct or negligent error, or omission of the PUBLIC DEFENDER, his/her officers or
agents. It is specifically and expressly understood that the indemnification provided
herein constitutes the waiver of the PUBLIC DEFENDER’s waiver of immunity under Title
51 RCW solely for the purposes of this indemnification. The parties have mutually
negotiated this waiver. The CITY agrees to hold harmless and indemnify the PUBLIC
DEFENDER, his/her officers, officials, agents, employees, and representatives from and
against any and all claims, costs, judgments, losses, or suits including PUBLIC
DEFENDER’s fees or awards, arising out of or in connection with any willful misconduct
or negligent error or omission of the CITY, its officers or agents. This clause shall
survive the termination or expiration of this agreement and shall continue to be in effect
for any claims or causes of action arising hereunder.
IX. TERMINATION OF CONTRACT
A. Grounds for Immediate Termination. The CITY retains the right to immediately
terminate this contract in the event any of the following incidents occurs:
1. Failure to provide timely proof of comprehensive professional liability insurance
due at any of the times required herein.
2. Loss of comprehensive professional liability insurance coverage regardless of
the reason therefor.
Page 89 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 8 of 12
3. Any action that, at the sole discretion of the CITY, could bring discredit on the
CITY.
B. Additionally, either the CITY or the PUBLIC DEFENDER may terminate this
contract in the event of the following:
1. Any other breach of this agreement; or
2. Violation of the Rules of Professional Conduct; or
3. Good and Sufficient Cause
Such termination under this subpart is effective only if the party terminating the
contract has provided written notice of the deficiency to the second party, and the
deficiency is not corrected in a timely manner to the reasonable satisfaction of the first
party.
Written notice of termination under Section IX (B) shall be given by the party
terminating this contract to the other not less than sixty (60) days prior to the effective
date of the termination.
C. In the event of termination or upon completion of the contract, the following
conditions may apply: (1) the PUBLIC DEFENDER shall be relieved of any further
responsibility for receiving new case assignments under this contract; (2) the PUBLIC
DEFENDER will continue to represent those defendants assigned prior to the date of
termination and who have a trial date set and shall complete representation in all such
cases; provided that, after termination or completion of the contract pursuant to court rules
and the Rules of Professional Conduct, the PUBLIC DEFENDER may withdraw from any
case as permitted by court rule.
Page 90 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 9 of 12
DATED this________ Day of__________________, 2021.
CITY OF AUBURN
________________________________
Nancy Backus
Mayor
ATTEST:
________________________________ ____________
Shawn Campbell Date
City Clerk
APPROVED AS TO FORM:
__________________________________ _____________
Kendra Comeau Date
City Attorney
Law Offices of Cayce & Grove
__________________________________ ______________
Representative Date
Page 91 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 10 of 12
APPENDIX A TO
PUBLIC DEFENSE CONTRACT
April 15, 2021 – December 31, 2021
Allowing Minor to Frequent Bar 1/3
Allow Unauthorized Person to Drive 1/3
Altered License 1/3
Assault:
Domestic Violence 1
Non Domestic Violence 1
With Sexual Intent 2
Animal Cruelty 1
Attempted Assault 2/3
Attempted Forgery 2/3
Attempted Theft 2/3
Canceled Plates/Registration 1/3
Complicity 2/3
Commercial License Needed 1/3
Concealed Weapon 2/3
Conspiracy 2/3
Counterfeiting Trademark 2/3
Criminal Attempt 2/3
Criminal Trespass 1/3
Custodial Interference 1
Cyber Stalking 1
Dangerous Animal at Large 2/3
Discharge of Firearm 2/3
Disorderly Conduct 1/3
Display of Weapon 2/3
DUI 1
DWLS 1 1/2
DWLS 2 1/2
DWLS 3 1/3
Criminal Assistance 1/3
Escape 2/3
Failure to Transfer Title 1/3
Failure to Disperse 1/3
Failure to Obey 1/2
Failure to Obey Flagman 1/2
Failure to Obtain Vehicle License 1/3
Failure to Stop 1/2
Failure to Secure Load 1
Failure to Surrender License 1/3
False Identification 1/2
False Insurance Card 1/2
Page 92 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 11 of 12
False Information 1/2
False Reporting 1/2
False Statement 1/2
Fraud Dr. License: 1/2
Furnishing Liquor to Minor 1/2
Harm to a Police Dog 1
Harassment 1
Telephone Harassment 1
Domestic Violence Harassment 1
Hit and Run Attended 1
Hit and Run Unattended 1/2
Identity Theft
Illegal Fireworks 1/3
Illegal Use of Dealer Plate 1/3
Immoral Conduct with a Minor 1
Indecent Exposure 1
Inhale Toxic Fumes 1
Interfering with Reporting to 911 2/3
Invalid Trip Permit 1/3
Loiter for Prostitution 1/2
Malicious Mischief Domestic Violence 1
Malicious Mischief Non-Domestic Violence 2/3
Minor Frequenting a Tavern 1/2
Minor Intoxicated in Public 1/2
Minor in Possession/Consumption 1/2
Neglect of a Child 1
Negligent Driving 1 1
No Valid Operator’s License 1/3
Non-felony forgery
Obstructing 2/3
Operating Vehicle without Cert. of Ownership 1/3
Operating Vehicle without Ignition Interlock 1/2
Patronizing a Prostitute 1/2
Physical Control 1
Possession of a Controlled substance 1/2
Possession of Drug Paraphernalia 1/2
Possession of Marijuana 1/2
Possession of Stolen Property 2/3
Possession/Making Burglary Tools 2/3
Possession of Another’s ID 1/2
Possession of Legend 2/3
Prostitution 1/2
Provoking Assault 2/3
Public Disturbance 1/3
Reckless Driving 2/3
Reckless Burning 2/3
Page 93 of 134
Public Defender Contract
April 15, 2021 – December 31, 2021
Page 12 of 12
Reckless Endangerment 2/3
Refuse to Cooperate 1/2
Crimes Requiring Registration as Sex Offender 2
Resisting Arrest 2/3
Selling Liquor to Minor 1/2
Stalking 1
Tampering with Property of Others 1/2
Tampering with a Witness 1
Theft 3 2/3
Theft of Rental Property 2/3
Unlawful Issuance of Bank Check 2/3
Unlawful Bus Conduct 1/2
Unlawful Camping 1/3
Unlawful Imprisonment
Unlawful Racing 2/3
Vehicle Prowl 2/3
Vehicle Trespass 2/3
Violation of Anti-Harassment Order 2/3
Violation of No Contact Order 2/3
Violation of Instruction Permit 1/3
Violation of Occupancy License 1/3
Violation of Protection Order 2/3
Violation of Restraining Order 2/3
Violation of S.O.A.P. Order 1/2
Weapons Capable of Harm 2/3
Page 94 of 134
AGENDA BILL APPROVAL FORM
Agenda Subject:
Community Development Block Grant 2020 CAPER (Tate)(15
Minutes)
Date:
March 16, 2021
Department:
Community Development
Attachments:
2020 CAPER Overview Powerpoint
2020 CAPER
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background Summary:
The City of Auburn’s use of Community Development Block Grant (CDBG) funds is guided
by a 5-year Strategic Plan and Annual Action Plans. Every year, the City is required to submit
a Consolidated Annual Performance and Evaluation Report (CAPER) to the Department of
Housing and Urban Development (HUD) reporting on the progress the City has made in
carrying out its Strategic Plan and Action Plan during the prior program year. Auburn’s most
recent CAPER reported on progress toward goals and objectives during the January 1, 2020
– December 31, 2020 program year. The 2020 CAPER incorporates reporting on both
regular CDBG funds as well as CDBG-CV funds used to respond to the ef f ects of
Coronavirus in the community.
This presentation will describe the major components of the 2020 CAPER, and provide an
overview of how funds were spent and what targets were achieved during the 2020 program
year.
Rev iewed by Council Committees:
Councilmember:Trout-Manuel Staff:Tate
Meeting Date:March 22, 2021 Item Number:
Page 95 of 134
AUBURN
VALUES
S E R V I C E
ENVIRONMENT
E C O N O M Y
C H A R A C T E R
SUSTAINABILITY
W E L L N E S S
C E L E B R AT I O N
COMMUNITY SERVICES
COMMUNITY
DEVELOPMENT BLOCK
GRANT 2020 CAPER
JOY SCOTT
CITY COUNCIL STUDY SESSION
MARCH 22, 2020
Department of Community Development
Planning ⚫Building ⚫Development Engineering ⚫Permit Center
Sustainability ⚫Community Services ●Code Enforcement Page 96 of 134
General Fund Human
Services dollars
▪$680,000
▪Competitive funding
for nonprofit agencies
▪Guided by Human
Services Funding
Priorities set by
Council
▪Approved by City
Council every other
year during budget
process
CDBG dollars
▪$631,937*
▪Funds support city’s
Housing Repair
program, public facility
ADA improvements,
public services (limited),
and some economic
development activities
▪Guided by Consolidated
Plan and Annual Action
Plans
▪Approved by City Council
every year
GENERAL FUND VS CDBG
CDBG -CV dollars
▪$913,002*
▪Funds to be used only
to prevent, prepare for,
or respond to
Coronavirus.
▪Authorized by Federal
CARES Act
▪Spending plan
incorporated into 2019
AAP Amendments
approved by Council.
Page 97 of 134
The CDBG Entitlement Program provides
annual grants on a formula basis to entitled
cities to develop viable urban communities.
Projects must:
•Align with HUD’s National Objectives
•Be eligible under HUD’s guidelines
•Benefit low and moderate income persons
COMMUNITY DEVELOPMENT BLOCK
GRANT
SERVICE ⚫ENVIRONMENT ⚫ECONOMY ⚫CHARACTER ⚫SUSTAINABILITY ⚫WELLNESS ⚫CELEBRATIONPage 98 of 134
The Consolidated Annual Performance and Evaluation Report
provides an overview of the progress the jurisdiction has made in
carrying out its strategic plan and its action plan during the prior
program year. The CAPER is a requirement of the U.S. Department
of Housing and Urban Development (HUD), through which Auburn
receives an annual entitlement, or formula grant, from the
Community Development Block Grant (CDBG) program.
WHAT IS THE CAPER ?
2020 –2024 Consolidated Plan
2020 CAPER 2021 CAPER
2021 Action Plan
2022 CAPER 2023 CAPER
2022 Action Plan
2019 CAPER
2023 Action Plan 2024 Action Plan
Page 99 of 134
•Five Year Consolidated Plan
•Eligibility Reviews
•Annual Action Plans
•Consolidated Annual Performance Evaluation
Report (CAPER)
•Annual Subrecipient Monitoring
•Financial Management
•Project Management
•Environmental Reviews
•Procurement Procedure
•Lead Mitigation
CDBG ADMINISTRATIVE REQUIREMENTS
Page 100 of 134
EXAMPLES
OF ELIGIBLE
ACTIVITIES
FOR CBDG
FUNDS
•Acquisition of Real Property
•Public Facility ADA improvements
•Site Preparation
•Public Services (up to 15% of annual
allocation)
•Home Rehabilitation
•Economic Development Activities
•Job Creation for Low -Income Individuals
•Microenterprise Assistance
•Homeownership Assistance
•Planning and Capacity Building
•Program Admin Costs (up to 20% of annual
allocation)
Page 101 of 134
•Public Services (no cap)
•Food Access
•Childcare Assistance
•Eviction Prevention
•Health Services
•Career Navigation
•Job Creation for Low -Income Individuals
•Microenterprise Assistance
•Program Admin Costs (up to 20% of total
allocation)
Note: All services funded must be directly
related to COVID -19.
EXAMPLES
OF ELIGIBLE
ACTIVITIES
FOR CDBG -CV
FUNDS
Page 102 of 134
The City’s Minor Housing Repair Program
Sidewalk ADA improvements at two sites
Health and dental services for un -and underinsured
low -income Auburn residents
Planning and administration costs (City staff time)
COVID reallocations for 2021:
▪Childcare Services
▪Food Access for Seniors
▪Job Training
▪Behavioral Health Services at Arcadia Shelter
WHAT DID CDBG FUNDS
SUPPORT IN 2020?
Page 103 of 134
COVID testing and treatment for low to moderate
income Auburn residents
Rental Assistance/Eviction Prevention Services
Planned for 2021:
▪Childcare Services
▪Eviction Prevention/Rent Assistance
▪Career Navigation Services
WHAT DID CDBG -CV FUNDS
SUPPORT IN 2020?
Page 104 of 134
40 Households supported through rehab of existing units
(Housing Repair program)
61 Auburn residents provided with dental services across 71
visits (HealthPoint )
103 Auburn residents provided with medical services across
218 visits (HealthPoint )
162 Auburn residents received rent assistance preventing
eviction
2822 Auburn residents received COVID testing and treatment
services
3500 Auburn residents benefitted from Sidewalk ADA
improvements
KEY FACTS AND FIGURES:
PEOPLE SERVED
Page 105 of 134
2682
406
97
Under 30% AMI 31-50% AMI 51-80% AMI
2020 RESIDENTS SERVED –
INCOME LEVEL
SERVICE ⚫ENVIRONMENT ⚫ECONOMY ⚫CHARACTER ⚫SUSTAINABILITY ⚫WELLNESS ⚫CELEBRATIONPage 106 of 134
2%
10%1%
6%
50%
31%
American Indian/Alaskan Native
Asian
Hispanic
Native Hawaiian/Other Pacific Islander
Other Multi-Racial
White
2020 INDIVIDUALS SERVED –RACE AND
ETHNICITY DATA (HUD CATEGORIES)
39%
61%
Hispanic/Latino Not Hispanic/Latino
Page 107 of 134
2020 CAPER
Submitted
(March)
2021 Grant
Agreement Signed
(April)
2022 Public
Engagement
Process
(Aug –Sept)
2022 Annual
Action Plan
Drafted
(October)
2022 Annual
Action Plan Review
and Approval
(Oct-Nov)
2021 CDBG TIMELINE
Page 108 of 134
Joy Scott
Community Services Manager
253-876 -1965
jfscott@auburnwa.gov
QUESTIONS?
Page 109 of 134
CAPER 1
OMB Control No: 2506-0117 (exp. 09/30/2021)
City of Auburn
2020 Consolidated Annual Performance and Evaluation Report
Page 110 of 134
CAPER 2
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-05 - Goals and Outcomes
Progress the jurisdiction has made in carrying out its strategic plan and its action plan. 91.520(a)
This report discusses program outcomes for the City of Auburn 2020 program year utilizing Community Development Block Grant
(CDBG) Entitlement funds as well as CDBG Coronavirus (CDBG-CV) funds. With the addition of CDBG-CV funds during the 2020
program year, the city was able to make significant progress with increasing the supply of homeless prevention and public services.
In addition, the city has continued to increase its emergency and affordable housing options. The data provided below discuss es
public services, supporting decent, affordable housing and homelessness prevention.
Comparison of the proposed versus actual outcomes for each outcome measure submitted with the consolidated plan and
explain, if applicable, why progress was not made toward meeti ng goals and objectives. 91.520(g)
Categories, priority levels, funding sources and amounts, outcomes/objectives, goal outcome indicators, units of measure, targets, actual
outcomes/outputs, and percentage completed for each of the grantee’s program year goals.
Goal Category Source /
Amount
Indicator Unit of
Measure
Expected
–
Strategic
Plan
Actual –
Strategic
Plan
Percent
Complete
Expected
–
Program
Year
Actual –
Program
Year
Percent
Complete
Affordable
Housing
Affordable
Housing
Public Housing
Homeless
Non-Homeless
Special Needs
CDBG:
$
Public Facility or
Infrastructure
Activities for
Low/Moderate
Income Housing
Benefit
Households
Assisted
5 0
0.00%
Page 111 of 134
CAPER 3
OMB Control No: 2506-0117 (exp. 09/30/2021)
Affordable
Housing
Affordable
Housing
Public Housing
Homeless
Non-Homeless
Special Needs
CDBG:
$
Homeowner
Housing
Rehabilitated
Household
Housing
Unit
325 40
12.31% 40 40
100.00%
Community and
Economic
Development
Non-Homeless
Special Needs
Non-Housing
Community
Development
CDBG:
$
Public Facility or
Infrastructure
Activities other
than
Low/Moderate
Income Housing
Benefit
Persons
Assisted
1000 3500
350.00%
200 3500
1,750.00%
Community and
Economic
Development
Non-Homeless
Special Needs
Non-Housing
Community
Development
CDBG:
$
Public service
activities other
than
Low/Moderate
Income Housing
Benefit
Persons
Assisted 200 2862
1431.00%
2862
Ending
Homelessness Homeless CDBG:
$
Public service
activities other
than
Low/Moderate
Income Housing
Benefit
Persons
Assisted 365 323
88.49% 338 323
95.56%
Ending
Homelessness
Homeless CDBG:
$
Homeless Person
Overnight Shelter
Persons
Assisted
0 0 0 0
Planning and
Administration CDBG:
$ Other Other 0 0
Table 1 - Accomplishments – Program Year & Strategic Plan to Date
Page 112 of 134
CAPER 4
OMB Control No: 2506-0117 (exp. 09/30/2021)
Assess how the jurisdiction’s use of funds, particularly CDBG, addresses the priorities and specific objectives identified in the plan,
giving special attention to the highest priority activities identified.
Consistent with the priorities and specific objectives outlined in the 2020 Annual Action Plan, the City had planned to alloc ate the
largest share of its HUD funds to its homeowner housing rehabilitation program. As th e city's largest ongoing homeless prevention
program, the activity is consistent with the focus of the CDBG housing and homeless prevention programs. The program typically
provides support to over 50 low income homeowners each year. The majority of program applicants are seniors, individuals with
disabilities, or Veterans. For many residents, these repairs allow them to affordably stay in their homes and age in the comm unity
where they have established support systems.
During the 2020 program year, with the onset of COVID-19, our overall picture of CDBG resources and programs shifted
dramatically. In order to implement safety procedures that were responsive to Public Health guidance, our homeowner housing
rehabilitation program halted onsite client repair work for a time, and then gradually reintroduced exterior repair work as local
guidance allowed. As we were unable to fully expend the Housing Repair dollars that had been allocated, we underwent a
substantial amendment process in Winter 2020 to reprogram $205,000 to Coronavirus response. The public service activies
identified through that process commenced on January 1, 2021, and will be reported on in our 2021 CAPER.
In addition to our CDBG-EN funds, the City also received CDBG-CV funds to prevent, prepare for, and respond to Coronavirus in the
community. The first round of funds was allocated to COVID-19 medical testing and treatment services, emergency subsistence
programs to prevent homelessness, and a small portion to administration and planning. The City received notice of its third round of
CBDG-CV funding in late 2020, and approved allocations of those funds to programs beginning in January 2021.
With the additional resources made available during the 2020 program year, the City far exceeded multiple Strategic Plan targets.
This trend is expected to continue in 2021 as the majority of CDBG -CV funded programs will report 2021 accomplishments.
Page 113 of 134
CAPER 5
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-10 - Racial and Ethnic composition of families assisted
Describe the families assisted (including the racial and ethnic status of families assisted).
91.520(a)
CDBG
White 896
Black or African American 305
Asian 298
American Indian or American Native 41
Native Hawaiian or Other Pacific Islander 175
Other Multiracial 1470
Total 3185
Hispanic 1245
Not Hispanic 1940
Table 2 – Table of assistance to racial and ethnic populations by source of funds
Narrative
This chart provides a racial and ethnic breakdown, based on HUD categories, of individuals
served during the 2020 program year with CDBG and CDBG-CV funds. Programs reflected here
include the City’s Housing Repair program, Healthpoint Medical and Dental t reatment,
Healthpoint COVID Testing and Treatment, and MultiService Center Emergency Subsistence
program.
Page 114 of 134
CAPER 6
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-15 - Resources and Investments 91.520(a)
Identify the resources made available
Source of Funds Source Resources Made
Available
Amount Expended During
Program Year
CDBG public - federal 829,653.26 538,558.44
CDBG-CV Public - federal 913,002 171,715.11
General Fund public - local 490,000 475,983.24
Table 3 - Resources Made Available
Narrative
As anticipated in the 2019 CAPER, the City of Auburn fully expended all 2014 and 2017 prior
year funds from its line of credit in 2020. The City expended the majority of Round 1 CDBG -CV
funds during this program year. However, due to the notification timeframe of our Round 3
funding award, the additional CV funds received are not scheduled to be expended until 2021.
However, all funding that has been awarded to the City is fully allocated to programs that are
underway as of Quarter 1 2021.
Identify the geographic distribution and location of investments
Target Area Planned Percentage of
Allocation
Actual Percentage of
Allocation
Narrative Description
Table 4 – Identify the geographic distribution and location of investments
Narrative
While the City of Auburn did not undertake any Target Area improvements during the 2020
program year, there were two LMI area benefit activities that were completed utilizing pr ior
year allocated funds. The 2nd Street sidewalk project improved pedestrian accessibility and
safety along 2nd St SE between N St SE and Pike St SE by removing architectural barriers and
adding two new ADA ramps.The Forrest Villa project improved pedestrian accessibility and
safety in the Forrest Villa neighborhood by providing new ADA ramps at six locations.
Page 115 of 134
CAPER 7
OMB Control No: 2506-0117 (exp. 09/30/2021)
Leveraging
Explain how federal funds leveraged additional resources (private, state and local funds),
including a description of how matching requirements were satisfied, as well as how any
publicly owned land or property located within the jurisdiction that were used to address the
needs identified in the plan.
Proposals to use CDBG funds with other leveraged funds can improve the feasibili ty of
programs and projects since available funds are often insufficient to fully support most
Community Development or Economic Development projects and programs. CDBG is generally
used in conjunction with other grant funds to our local providers. Providers are encouraged to
obtain private support in addition to CDBG funds in proposed activities. The City of Auburn
made $490,000 of General Funds available for competitive human services grants in 2020 for a
range of services, including homelessness prevention and interventions, childcare access, legal
assistance, youth programming, food access, health services, and more. These funds were over
97% expended in 2020. The City of Auburn does not have matching requirements for 2020
projects and activities.
Page 116 of 134
CAPER 8
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-20 - Affordable Housing 91.520(b)
Evaluation of the jurisdiction's progress in providing affordable housing, including the
number and types of families served, the number of extremely low -income, low-income,
moderate-income, and middle-income persons served.
One-Year Goal Actual
Number of homeless households to be
provided affordable housing units
0 0
Number of non-homeless households
to be provided affordable housing
units
0 0
Number of special-needs households
to be provided affordable housing
units
0 0
Total 0 0
Table 5 – Number of Households
One-Year Goal Actual
Number of households supported
through rental assistance
0 40
Number of households supported
through the production of new units
0 0
Number of households supported
through the rehab of existing units
40 40
Number of households supported
through the acquisition of existing
units
0 0
Total 40 80
Table 6 – Number of Households Supported
Discuss the difference between goals and outcomes and problems encountered in meeting
these goals.
The City's Annual Action Plan does not have any goals of providing housing, rental assistance,
production of new units or acquisition of existing units. The City did meet its revised goal of
providing rehab to 40 low income homeowners residing in Auburn, reaching 40 households
with minor housing repair services.
Page 117 of 134
CAPER 9
OMB Control No: 2506-0117 (exp. 09/30/2021)
The program is the City's largest homeless prevention program which helps low income
residents maintain their housing rather than be forced into homelessness due to not being able
to afford the high costs of home repair. Many program applicants are seniors, individuals with
disabilities, or Veterans living on a fixed income. In addition to helping residents remain housed
in safer and more accessible housing, the program also helps applicants connect to other
supportive programs in the area.
Addionally, the City made emergency subsistence funds to households impacted by the
Coronavirus using CDBG-CV funds. Although not originally included in 2020-2024 Consolidated
Planning documents, the funded program served 161 individuals across 40 households in 2020.
That contract is still underway and will report the remainder of their accomplishments in 2021.
Discuss how these outcomes will impact future annual action plans.
Include the number of extremely low-income, low-income, and moderate-income persons
served by each activity where information on income by family size is required to determine
the eligibility of the activity.
Number of Households Served CDBG Actual HOME Actual
Extremely Low-income 2,682 0
Low-income 406 0
Moderate-income 97 0
Total 3185 0
Table 7 – Number of Households Served
Narrative Information
The additional allocation of CDBG-CV funds in 2020 allowed the City to serve a much larger
proportion of community members than generally seen with our EN funds. The program that
served the largest number of Auburn residents was Healthpoint’s COVID Testing and Treatment
services. Additionally, the CV funds also supported emergency subsistence payments to prevent
homelessness for 161 residents.
Consistent with the priorities and specific objectives outlined in the 2020 Annual Action Plan,
the City allocated a significant portion of its CDBG-EN funds to its homeowner housing
rehabilitation program. As the city's largest homeless prevention program, the activity is
consistent with the focus of the CDBG housing and homeless prevention programs. The
program provided support to 40 low income households in 2020. The majority of program
applicants are seniors, individuals with disabilities, or Veterans. For many residents, these
Page 118 of 134
CAPER 10
OMB Control No: 2506-0117 (exp. 09/30/2021)
repairs allow them to affordably stay in their homes and age in the community where they have
established support systems.
Page 119 of 134
CAPER 11
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-25 - Homeless and Other Special Needs 91.220(d, e); 91.320(d, e); 91.520(c)
Evaluate the jurisdiction’s progress in meeting its specific objectives for reducing and ending
homelessness through:
Reaching out to homeless persons (especially unsheltered persons) and assessing their
individual needs
The City of Auburn does not receive ESG funds. The City is implementing several strategies on
the local and regional level to address the issue of homelessness and funds several homeless
prevention and intervention programs with its general funds.
Through its General Fund human services grants, the City funds PATH outreach to individuals
experiencing homelessness in Auburn. Other programs funded to support this goal include
homeless family diversion, sheltering programs that provide connections to CEA and case
management, and homeless youth outreach and drop in programs.
In addition, the City of Auburn co-facilitates a monthly group with the Seattle-King County
Coalition on Homelessness called the South King County Forum on Homelessness. This group
brings together providers that serve folks experiencing homeless to support networking and
coordination, skill building, and regular information sharing.
Addressing the emergency shelter and transitional housing needs of homeless persons
The City of Auburn does not receive ESG funds for emergency shelter.
To address the emergency shelter and transitional housing needs of individuals experiencing
homelessness, the City uses its general funds to support several transitional housing and
emergency housing programs throughout the South King County region, including within the
City of Auburn. Using general fund dollars, the City supports a motel voucher program for
individuals and families fleeing domestic violence and in need of immediate shelter, a family
shelter diversion program, two shelters in neighboring jurisdictions that serve Auburn
residents, a Day Center and Overnight Shelter located within Auburn City limits for individuals
experiencing homelessness, and drop in services for homeless youth. Additionally, the City
owns two single family homes that it provides to local nonprofits to make available as
transitional housing for formerly homeless families. Per our regional Coordinated Entry process,
the city directs families to the coordinated family shelter entry system in King County.
Page 120 of 134
CAPER 12
OMB Control No: 2506-0117 (exp. 09/30/2021)
Helping low-income individuals and families avoid becoming homeless, especially extremely
low-income individuals and families and those who are: likely to become homeless after
being discharged from publicly funded institutions and systems of care (such as health care
facilities, mental health facilities, foster care and other youth facilities, and corrections
programs and institutions); and, receiving assistance from public or private agencies that
address housing, health, social services, employment, education, or youth needs
The City of Auburn’s homeless prevention programs include its housing repair program and its
public service programs which are funded through CDBG, as well as emergency subsistence
programs funded with CDBG-CV dollars for individuals impacted by COVID-19. Public services
prioritized in 2020 include medical and dental services. The housing repair program is the City's
largest homeless prevention program which provides minor home repairs to low income
residents in Auburn. The program makes it possible for low income residents to stay in their
homes and avoid financial crisis from having to pay for costly home repairs that they no rmally
would not be able to afford. The free medical and dental services give free access to healthcare
to Auburn's low income or uninsured residents. Many residents currently experiencing or at risk
of homelessness have a chronic or severe illness that is keeping them from participating in
supportive services to gain self sufficiency. It also helps residents afford healthcare and avoid
costly medical bills that can put them in a financial crisis.
In addition to programs supported by CDBG funds, the City of Auburn also supports homeless
prevention programs using general fund dollars. These include robust employment training and
pre-apprenticeship programs, eviction prevention programs that provide financial support and
other household assistance, domestic violence advocacy and supports, legal assistance
programs, and those supporting increased food security and access.
Helping homeless persons (especially chronically homeless individuals and families, families
with children, veterans and their families, and unaccompanied youth) make the transition to
permanent housing and independent living, including shortening the period of time that
individuals and families experience homelessness, facilitating access for homeless individuals
and families to affordable housing units, and preventing individuals and families who were
recently homeless from becoming homeless again
The City of Auburn does not receive ESG funds for programs to help homeless persons. The City
of Auburn does invest a significant amount of its gener al funds to help individuals experiencing
homelessness including adults, families, veterans and unaccompanied youth. Funded programs
include: PATH, transitional housing, emergency shelters, family support programs, drop in
centers, and behavioral health services.
Page 121 of 134
CAPER 13
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-30 - Public Housing 91.220(h); 91.320(j)
Actions taken to address the needs of public housing
The City of Auburn does not currently own or operate any public housing. In Auburn, public
housing is administered directly through the King County Housing Authority.
The City does advocate and support public housing in Auburn as well as helping residents
understand the application process to gain access to it.
Actions taken to encourage public housing residents to become more involved in
management and participate in homeownership
Since the City does not administer public housing funds, or have any oversight over public
housing tenants, it has no actions directed specifically to public housing residents.
The City does support its residents to become more involved and participate in
homeownership. The City gathers information on agencies that provide first time homeowner
workshops and communicates information on programs providing such support to residents
seeking a pathway to homeownership, including those living in public housing.
Actions taken to provide assistance to troubled PHAs
Since the City does not administer public housing funds it does not evaluate the status or
condition of public housing authorities.
The City's code enforcement officers have a good relationship with our public housing facilities
and try to connect the residents and management with resources in supportive services as well
as services the City provides.
Page 122 of 134
CAPER 14
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-35 - Other Actions 91.220(j)-(k); 91.320(i)-(j)
Actions taken to remove or ameliorate the negative effects of public policies that serve as
barriers to affordable housing such as land use controls, tax policies affecting land, zoning
ordinances, building codes, fees and charges, growth limitations, and policies affecting the
return on residential investment. 91.220 (j); 91.320 (i)
The City of Auburn adopted a Comprehensive Plan in 2015 that contained mandatory elements
including housing. The housing element contains information about housin g conditions and
trends as well as information about the availability of sites and infrastructure to accommodate
new housing needs and requires analysis of governmental constraints to the production and
preservation of new housing. The city is required to have land-use plans and regulatory policies
which facilitate the development of a range of housing types to meet the needs of all income
groups. The housing element is developed with public input and participation. It serves as the
basis for land-use and assistance programs to address local housing needs.
In 2019, Washington State made grant funding available to cities who are working on assessing
their affordable housing inventory and developing strategies to meet those needs. The City of
Auburn applied and was successful in receiving a $100,000 planning grant. The City is part of a
unique collaboration with the cities of Burien, Federal Way, Kent, Renton, and Tukwila who
pooled a portion of these grant funds in order to jointly fund a Sub -Regional Housing Needs
Assessment. In 2020, that subregional assessment was completed, and the City is currently
working with partners on finalizing a Housing Action Plan for Auburn that will inform these
needs in the immediate future and for the next Housing Element update of the Comprehensive
Plan. Auburn’s Housing Action Plan is expected to be complete in 2021.
In September of 2020, the Auburn City Council adopted an ordinances to support stronger
rental housing protections in the community. Ordinance 6786 adopted a new Rental Housing
chapter of the Auburn City Code, and includes multiple provisions that aim to support greater
housing stability, including requirements for increased notice of rent increases, required notice
of sale of multifamily housing with affordable units, distribution of information to all tenants in
Auburn, and just cause eviction protections.
Actions taken to address obstacles to meeting underserved needs. 91.220(k); 91.320(j)
The City continues to provide funds to address housing, infrastructure, homeless prevention,
economic development and public facilities needs. In Auburn and the surrounding South King
County area, these continue to be underserved needs so the City will explore ways to leverage
additional resources towards addressing these.
Page 123 of 134
CAPER 15
OMB Control No: 2506-0117 (exp. 09/30/2021)
The City continues to support partnerships with and amongst our providers, faith community
and schools. City staff attend regular provider networking meetings, and are responsible for
facilitating the South King County Forum on Homelessness.
Actions taken to reduce lead-based paint hazards. 91.220(k); 91.320(j)
The City of Auburn includes language in its CDBG contracts that require agencies to comply with
HUD Lead-Based Paint Regulations (24 CFR Part 35) issued pursuant to the Lead-Based Paint
Poisoning Prevention Act (42 U.S.C. Sections 4831, et seq.) requiring prohibition of the use of
lead-based paint whenever CDBG funds are used. In addition, the City notifies residents of
potential lead-based paint hazards when it awards a Housing Repair grant. A copy of the
pamphlet – "Protect Your Family from Lead In Your Home" is provided to each Housing Repair
client when the City conducts the initial inspection of their home.
The city takes additional measures when the age of the home indicates a possible presence of
lead-based paint. Before housing repair work commences, the city contracts with a certified
provider to undertake lead paint testing. When work is undertaken in homes with positively
identified lead hazards, the city only contracts with RRP-certified contractors who will
implement the necessary mitigation and safety strategies.
Actions taken to reduce the number of poverty-level families. 91.220(k); 91.320(j)
In 2020, the City provided over $200,000 in human services funds to programs that suppo rt
poverty reduction strategies for low income Auburn residents. Programs include transitional
housing, employment training, legal aid and emergency financial support. Most of these
programs partner with other valuable programs in Auburn that address the n eeds of poverty
level families. The City supports human service programs across a spectrum of services. These
programs help meet community needs with behavioral health services, domestic violence
services and early childhood services, among others. In 2020, the City of Auburn awarded
$490,000 to human service agencies through its competitive grant funding process.
Actions taken to develop institutional structure. 91.220(k); 91.320(j)
The City of Auburn continues to participate actively in our region’s Continuum of Care, and has
remained involved in the ongoing regional efforts to develop stronger institutional structure
county-wide to prevent and end homelessness through the new Regional Homelessness
Authority.
In 2020, the City continued working in partnership with the municipalities of Burien, Covington,
Des Moines, Federal Way, Kent, Normandy Park, Renton, Tukwila, and King County under the
South King Housing and Homelessness Partners (SKHHP). SKHHP jurisdictions are working
Page 124 of 134
CAPER 16
OMB Control No: 2506-0117 (exp. 09/30/2021)
together and sharing resources in order to effectively address affordable housing and
homelessness. This collaborative model is based on similar approaches used in Snohomish
County, East King County, and other areas of the country. The purpose of the coalition is to
increase the available options for South King County residents to access affordable housing and
to preserve the existing affordable housing stock.
Actions taken to enhance coordination between public and private housing and social service
agencies. 91.220(k); 91.320(j)
The City of Auburn has heavily contributed to and intends to continue cultivating relationships
between public and private housing and social service agencies. In addition the City will
continue to participate in collaborations with the South King County Forum on Homelessness,
the South King County Council of Human Services, Seattle-King County Housing Development
Consortium and the King County Joint Planners Meeting.
Identify actions taken to overcome the effects of any impediments identified in the
jurisdictions analysis of impediments to fair housing choice. 91.520(a)
The City of Auburn continues to take actions to overcome identified impediments to fair
housing based on King County's Analysis of Impediments to Fair Housing. Primarily the City
continues to engage with regional partners to take local action and use the data provided as
guidance to support local policies and make recommendations to our city councils.
In addition to supporting increased housing stability generally, just cause eviction protections
are a strong Fair Housing strategy to address discrimination in rental terminations and evictions
for tenants. Auburn adopted just cause protections as part of its rental housing code change
passed in September 2020. This strategy directly addresses two key concerns that were
highlighted in the City’s 2020-2024 Consolidated Plan and the 2020 Analysis of Impediments to
Fair Housing Choice:
• The lack of proactive enforcement and oversight of tenant protections translates to a
lack of systemic accountability for tenant rights and rental housing quality in our
community.
• The process for Fair Housing Enforcement is particularly challenging for vulnerable
populations to access, due to fear of retaliation and an overly complex civil legal system.
Page 125 of 134
CAPER 17
OMB Control No: 2506-0117 (exp. 09/30/2021)
CR-40 - Monitoring 91.220 and 91.230
Describe the standards and procedures used to monitor activities carried out in furtherance
of the plan and used to ensure long-term compliance with requirements of the programs
involved, including minority business outreach and the comprehensive planning
requirements
Monitoring activities include onsite and desk monitoring through review of analysis and
progress reports and invoice back up details, technical assistance calls and emails. In 2020, the
City was unable to perform in-person monitoring due to restrictions related to the pandemic.
The City perfomed desk monitoring instead, and scheduled regular conversations with grantees
to support greater ongoing communication and relationship building.
Subrecipients of City of Auburn CDBG funds are generally monitored annually. Notification and
required materials for the monitoring are sent two weeks in advance of the monitoring date. A
detailed monitoring tool is used to assess the program's progress, timeliness and adherence to
HUD guidelines. After each annual monitoring a formal letter is sent to the subrecipient
detailing the findings or concerns of their monitoring. Each subrecipient is given 30 days to
respond to the letter.
The City monitors agency compliance with its CDBG contract by requiring the agency to submit
quarterly reports that include data on the number of service units provided along with
demographic information about their clients. Quarterly reports are cross referenced to the
requirements in their contract to ensure the subrecipient is on track to complete contract goals.
Citizen Participation Plan 91.105(d); 91.115(d)
Describe the efforts to provide citizens with reasonable notice and an opportu nity to
comment on performance reports.
The City’s Citizen Participation Plan, available on the City’s website as well as in paper copy
upon request, lays out the timelines and opportunities for public comment on all aspects of
CDBG planning and reporting.
The City provides adequate notice at the opening of the 15 day comment period on the CAPER.
The notice is provided by wide distribution utilizing the city's vehicles of communication,
including posting in the City's paper of record, the Seattle Times. The draft CAPER is also made
available on the City’s website for electronic access and review.
Page 126 of 134
CAPER 18
OMB Control No: 2506-0117 (exp. 09/30/2021)
The City accepts public comments in any form convenient to the public, including written
responses, facsimile and email. The City considers all comments and views received in writing
or orally at in preparing the CAPER. In 2020, the City developed an additional outreach tool to
support greater online engagement with community members. The website,
www.speakupauburn.org, provides an accessible format where community members can
submit questions and comments directly. The City created a page devoted to CDBG, which
provides an overview of the funding, timeline, and city priorities. It also details the ways in
which the City creates opportunities for public participation. In addition to the posting types
noted above, the CAPER was also made available on Speak Up Auburn, with an opportunity to
submit comments via the website.
CR-45 - CDBG 91.520(c)
Specify the nature of, and reasons for, any changes in the jurisdiction’s program objectives
and indications of how the jurisdiction would change its programs as a result of its
experiences.
The City has not experienced any significant changes in its program objectives. With the
allocation of CDBG-CV dollars, the City did add significant resources and additional targets to its
plans; however, these targets largely align with the previously identified Strategic Plan goals. In
addition, the CV and reallocated 2020 EN funds have the added goal of preventing, preparing
for, or responding to Coronavirus, in line with the funds’ intended uses.
The City continues to improve processes and procedures to bring the program into alignment
with its current objectives. The City will maintain focus on preserving affordable housing,
addressing and preventing homelessness, and public services.
Does this Jurisdiction have any open Brownfields Economic Development Initiative (BEDI)
grants?
No
[BEDI grantees] Describe accomplishments and program outcomes during the last year.
N/A
Page 127 of 134
PR26 - CDBG Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:1
18:33
02-24-21
Program Year 2020
AUBURN , WA
Metrics
Grantee
Program Year
PART I: SUMMARY OF CDBG RESOURCES
01 UNEXPENDED CDBG FUNDS AT END OF PREVIOUS PROGRAM YEAR
02 ENTITLEMENT GRANT
03 SURPLUS URBAN RENEWAL
04 SECTION 108 GUARANTEED LOAN FUNDS
05 CURRENT YEAR PROGRAM INCOME
05a CURRENT YEAR SECTION 108 PROGRAM INCOME (FOR SI TYPE)
06 FUNDS RETURNED TO THE LINE-OF-CREDIT
06a FUNDS RETURNED TO THE LOCAL CDBG ACCOUNT
07 ADJUSTMENT TO COMPUTE TOTAL AVAILABLE
08 TOTAL AVAILABLE (SUM, LINES 01-07)
PART II: SUMMARY OF CDBG EXPENDITURES
09 DISBURSEMENTS OTHER THAN SECTION 108 REPAYMENTS AND PLANNING/ADMINISTRATION
10 ADJUSTMENT TO COMPUTE TOTAL AMOUNT SUBJECT TO LOW/MOD BENEFIT
11 AMOUNT SUBJECT TO LOW/MOD BENEFIT (LINE 09 + LINE 10)
12 DISBURSED IN IDIS FOR PLANNING/ADMINISTRATION
13 DISBURSED IN IDIS FOR SECTION 108 REPAYMENTS
14 ADJUSTMENT TO COMPUTE TOTAL EXPENDITURES
15 TOTAL EXPENDITURES (SUM, LINES 11-14)
16 UNEXPENDED BALANCE (LINE 08 - LINE 15)
PART III: LOWMOD BENEFIT THIS REPORTING PERIOD
17 EXPENDED FOR LOW/MOD HOUSING IN SPECIAL AREAS
18 EXPENDED FOR LOW/MOD MULTI-UNIT HOUSING
19 DISBURSED FOR OTHER LOW/MOD ACTIVITIES
20 ADJUSTMENT TO COMPUTE TOTAL LOW/MOD CREDIT
21 TOTAL LOW/MOD CREDIT (SUM, LINES 17-20)
22 PERCENT LOW/MOD CREDIT (LINE 21/LINE 11)
LOW/MOD BENEFIT FOR MULTI-YEAR CERTIFICATIONS
23 PROGRAM YEARS(PY) COVERED IN CERTIFICATION
24 CUMULATIVE NET EXPENDITURES SUBJECT TO LOW/MOD BENEFIT CALCULATION
25 CUMULATIVE EXPENDITURES BENEFITING LOW/MOD PERSONS
26 PERCENT BENEFIT TO LOW/MOD PERSONS (LINE 25/LINE 24)
PART IV: PUBLIC SERVICE (PS) CAP CALCULATIONS
27 DISBURSED IN IDIS FOR PUBLIC SERVICES
28 PS UNLIQUIDATED OBLIGATIONS AT END OF CURRENT PROGRAM YEAR
29 PS UNLIQUIDATED OBLIGATIONS AT END OF PREVIOUS PROGRAM YEAR
30 ADJUSTMENT TO COMPUTE TOTAL PS OBLIGATIONS
31 TOTAL PS OBLIGATIONS (LINE 27 + LINE 28 - LINE 29 + LINE 30)
32 ENTITLEMENT GRANT
33 PRIOR YEAR PROGRAM INCOME
34 ADJUSTMENT TO COMPUTE TOTAL SUBJECT TO PS CAP
35 TOTAL SUBJECT TO PS CAP (SUM, LINES 32-34)
36 PERCENT FUNDS OBLIGATED FOR PS ACTIVITIES (LINE 31/LINE 35)
AUBURN , WA
2,020.00
159,716.26
631,937.00
0.00
0.00
0.00
0.00
38,000.00
0.00
0.00
829,653.26
504,314.92
0.00
504,314.92
101,719.38
0.00
(67,475.86)
538,558.44
291,094.82
0.00
0.00
504,314.92
0.00
504,314.92
100.00%
PY: PY: PY:
0.00
0.00
0.00%
156,417.56
0.00
81,417.56
0.00
75,000.00
631,937.00
0.00
0.00
631,937.00
11.87%
Page 128 of 134
PR26 - CDBG Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:2
18:33
02-24-21
Program Year 2020
AUBURN , WA
Metrics
PART V: PLANNING AND ADMINISTRATION (PA) CAP
37 DISBURSED IN IDIS FOR PLANNING/ADMINISTRATION
38 PA UNLIQUIDATED OBLIGATIONS AT END OF CURRENT PROGRAM YEAR
39 PA UNLIQUIDATED OBLIGATIONS AT END OF PREVIOUS PROGRAM YEAR
40 ADJUSTMENT TO COMPUTE TOTAL PA OBLIGATIONS
41 TOTAL PA OBLIGATIONS (LINE 37 + LINE 38 - LINE 39 +LINE 40)
42 ENTITLEMENT GRANT
43 CURRENT YEAR PROGRAM INCOME
44 ADJUSTMENT TO COMPUTE TOTAL SUBJECT TO PA CAP
45 TOTAL SUBJECT TO PA CAP (SUM, LINES 42-44)
46 PERCENT FUNDS OBLIGATED FOR PA ACTIVITIES (LINE 41/LINE 45)
101,719.38
0.00
0.00
0.00
101,719.38
631,937.00
0.00
0.00
631,937.00
16.10%
Page 129 of 134
PR26 - CDBG Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:3
18:33
02-24-21
Program Year 2020
AUBURN , WA
LINE 17 DETAIL: ACTIVITIES TO CONSIDER IN DETERMINING THE AMOUNT TO ENTER ON LINE 17
Report returned no data.
LINE 18 DETAIL: ACTIVITIES TO CONSIDER IN DETERMINING THE AMOUNT TO ENTER ON LINE 18
Report returned no data.
LINE 19 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 19
Plan
Year
IDIS
Project
IDIS
Activity
Voucher
Number Activity Name Matrix
Code
National
Objective Drawn Amount
2017
2020
2020
2020
2020
2020
2020
2019
2019
2020
2020
2019
2019
2019
2019
2019
2019
2019
2019
2019
2019
2020
2020
2020
2020
Total
8
4
4
4
4
4
4
4
3
2
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
246
265
265
265
266
266
266
257
256
260
260
254
254
254
254
254
254
254
254
254
254
259
259
259
259
6343418
6432256
6444655
6452193
6432256
6444655
6452193
6342788
6342788
6425637
6452193
6342788
6351646
6363935
6375689
6384307
6399465
6409938
6418085
6425637
6432256
6425637
6434696
6444655
6452193
37th & I Streets NE sidewalk repair
Forest Villa Sidewalk Improvements
Forest Villa Sidewalk Improvements
Forest Villa Sidewalk Improvements
2nd Street Sidewalk Improvements
2nd Street Sidewalk Improvements
2nd Street Sidewalk Improvements
Employment Training Program
Healthpoint
Healthpoint
Healthpoint
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
Housing Repair
03L
03L
03L
03L
03L
03L
03L
03L
05H
05H
05M
05M
05M
05M
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
14A
LMA
LMA
LMA
LMA
LMA
LMA
LMA
Matrix Code 03L
LMC
Matrix Code 05H
LMC
LMC
LMC
Matrix Code 05M
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
LMH
Matrix Code 14A
($38,000.00)
$47,777.09
$63,335.34
$13,100.18
$8,767.85
$19,878.44
$4,928.40
$119,787.30
$6,417.56
$6,417.56
$75,000.00
$37,500.00
$37,500.00
$150,000.00
$24,058.30
$14,311.27
$16,157.74
$15,994.09
$7,924.06
$17,147.49
$12,778.39
$7,628.29
$8,658.29
$4,558.87
$11,855.95
$5,289.09
$37,265.50
$44,482.73
$228,110.06
$504,314.92
LINE 27 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 27Page 130 of 134
PR26 - CDBG Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:4
18:33
02-24-21
Program Year 2020
AUBURN , WA
Plan
Year
IDIS
Project
IDIS
Activity
Voucher
Number
Activity to
prevent,
prepare for,
and respond
to
Coronavirus
Activity Name Grant Number Fund
Type
Matrix
Code
National
Objective
Drawn Amount
2019
2019
2020
2020
Total
4
3
2
2
257
256
260
260
6342788
6342788
6425637
6452193
No
No
No
No
No
Employment Training Program
Healthpoint
Healthpoint
Healthpoint
Activity to prevent, prepare for, and respond to Coronavirus
B19MC530014
B19MC530014
B20MC530014
B20MC530014
EN
EN
EN
EN
05H
05H
05M
05M
05M
05M
LMC
Matrix Code 05H
LMC
LMC
LMC
Matrix Code 05M
$6,417.56
$6,417.56
$75,000.00
$37,500.00
$37,500.00
$150,000.00
$156,417.56
$156,417.56
LINE 37 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 37
Plan
Year
IDIS
Project
IDIS
Activity
Voucher
Number Activity Name Matrix
Code
National
Objective Drawn Amount
2020
2020
2020
2020
2020
2020
2020
2020
Total
6
6
6
6
6
6
6
6
261
261
261
261
261
261
261
261
6384307
6399465
6409938
6418085
6425637
6434696
6444655
6452193
Administration
Administration
Administration
Administration
Administration
Administration
Administration
Administration
21A
21A
21A
21A
21A
21A
21A
21A
21A Matrix Code 21A
$35,723.42
$16,344.51
$8,534.42
$6,707.30
$9,602.70
$8,463.59
$7,959.89
$8,383.55
$101,719.38
$101,719.38
Page 131 of 134
Financial Summary Report Explanation of Manual Adjustments
Part II.
Line 14: Adjustment to compute total expenditures: ($67,475.86)
This includes two adjustments. The first is the total of voucher numbered 6342788, submitted in January
2020 for prior year expenses. It was noted in the 2019 PR26 and is referenced in line 29 of this year’s PR-
26 as well. The second adjustment is to account for the $38,000 in funds returned to the line of credit
that was noted in line 06 but not included in the expenditure summary.
Page 132 of 134
PR26 - CDBG-CV Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:1
10:59
02-24-21
AUBURN , WA
Metrics
New Grantee (CV)
PART I: SUMMARY OF CDBG-CV RESOURCES
01 CDBG-CV GRANT
02 FUNDS RETURNED TO THE LINE-OF-CREDIT
03 FUNDS RETURNED TO THE LOCAL CDBG ACCOUNT
04 TOTAL AVAILABLE (SUM, LINES 01-03)
PART II: SUMMARY OF CDBG-CV EXPENDITURES
05 DISBURSEMENTS OTHER THAN SECTION 108 REPAYMENTS AND PLANNING/ADMINISTRATION
06 DISBURSED IN IDIS FOR PLANNING/ADMINISTRATION
07 DISBURSED IN IDIS FOR SECTION 108 REPAYMENTS
08 TOTAL EXPENDITURES (SUM, LINES 05 - 07)
09 UNEXPENDED BALANCE (LINE 04 - LINE8 )
PART III: LOWMOD BENEFIT FOR THE CDBG-CV GRANT
10 EXPENDED FOR LOW/MOD HOUSING IN SPECIAL AREAS
11 EXPENDED FOR LOW/MOD MULTI-UNIT HOUSING
12 DISBURSED FOR OTHER LOW/MOD ACTIVITIES
13 TOTAL LOW/MOD CREDIT (SUM, LINES 10 - 12)
14 AMOUNT SUBJECT TO LOW/MOD BENEFIT (LINE 05)
15 PERCENT LOW/MOD CREDIT (LINE 13/LINE 14)
PART IV: PUBLIC SERVICE (PS) CALCULATIONS
16 DISBURSED IN IDIS FOR PUBLIC SERVICES
17 CDBG-CV GRANT
18 PERCENT OF FUNDS DISBURSED FOR PS ACTIVITIES (LINE 16/LINE 17)
PART V: PLANNING AND ADMINISTRATION (PA) CAP
19 DISBURSED IN IDIS FOR PLANNING/ADMINISTRATION
20 CDBG-CV GRANT
21 PERCENT OF FUNDS DISBURSED FOR PA ACTIVITIES (LINE 19/LINE 20)
AUBURN , WA
913,002.00
0.00
0.00
913,002.00
152,237.50
19,477.61
0.00
171,715.11
741,286.89
0.00
0.00
152,237.50
152,237.50
152,237.50
100.00%
152,237.50
913,002.00
16.67%
19,477.61
913,002.00
2.13%
Page 133 of 134
PR26 - CDBG-CV Financial Summary Report
U.S. Department of Housing and Urban Development
Office of Community Planning and Development
Integrated Disbursement and Information System
DATE:
TIME:
PAGE:2
10:59
02-24-21
AUBURN , WA
LINE 10 DETAIL: ACTIVITIES TO CONSIDER IN DETERMINING THE AMOUNT TO ENTER ON LINE 10
Report returned no data.
LINE 11 DETAIL: ACTIVITIES TO CONSIDER IN DETERMINING THE AMOUNT TO ENTER ON LINE 11
Report returned no data.
LINE 12 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 12
Plan Year IDIS Project IDIS
Activity
Voucher
Number Activity Name Matrix
Code
National
Objective Drawn Amount
2020
Total
7
8
262
264
6444655
6452193
6452193
CV - MultiService Center
CV - MultiService Center
CV - Healthpoint
05Q
05Q
05M
LMC
LMC
LMC
$1,758.13
$70,507.58
$79,971.79
$152,237.50
LINE 16 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 16
Plan Year IDIS Project IDIS
Activity
Voucher
Number Activity Name Matrix
Code
National
Objective Drawn Amount
2020
Total
7
8
262
264
6444655
6452193
6452193
CV - MultiService Center
CV - MultiService Center
CV - Healthpoint
05Q
05Q
05M
LMC
LMC
LMC
$1,758.13
$70,507.58
$79,971.79
$152,237.50
LINE 19 DETAIL: ACTIVITIES INCLUDED IN THE COMPUTATION OF LINE 19
Plan Year IDIS Project IDIS
Activity
Voucher
Number Activity Name Matrix
Code
National
Objective Drawn Amount
2020
Total
9 263 6409945
6418085
6425637
6432256
6444655
6452193
CV - Administration
CV - Administration
CV - Administration
CV - Administration
CV - Administration
CV - Administration
21A
21A
21A
21A
21A
21A
$8,896.65
$3,525.08
$2,204.44
$1,612.55
$1,746.15
$1,492.74
$19,477.61
Page 134 of 134