HomeMy WebLinkAbout05-10-2021 CITY COUNCIL STUDY SESSIONCity Council Study Session Muni
Serv ices S FA
May 10, 2021 - 5:30 P M
Virtual
AGE ND A
Watch the meeting L IV E !
Watch the meeting video
Meeting videos are not available until 72
hours after the meeting has concluded.
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 S tudy S ession scheduled for Monday, May 10, 2021 at 5:30
p.m. will be held virtually and telephonically. To attend the meeting virtually please click
one of the below links, 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 Stay
S afe-S tay Healthy, the City of A uburn is prohibited from 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 one of the below UR L to join.
Z O O M: https://zoom.us/j/98535196577
YouTube: https://www.youtube.com/user/watchauburn/live/?nomobile=1
Or join by phone:
253 215 8782
877 853 5257 (Toll Free)
Webinar I D: 985 3519 6577
Page 1 of 227
B.R oll Call
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.Ordinance No. 6818 (Council)
A n O rdinance Protecting the Health, Safety, and Prosperity of G rocery Workers and
the G eneral Public during the existing State of Emergency
P resentations by:
NW Grocery I ndustry – 10 Minutes
Washington Food I ndustry A ssociation – 10 Minutes
UF C W-21 – 15 Minutes
B.R esolution No. 5593 (C omeau)(20 Minutes)
A R esolution reviewing a S chedule of Prices for services provided by the A uburn
Valley Humane S ociety to ensure competitive service prices
C .Ordinance No. 6814 (Thomas)(15 Minutes)
A n O rdinance adding new Chapters to Title 3 of the A uburn C ity C ode (Revenue and
Finance) to be known as Business and Occupation Tax (Chapter 3.53) and B usiness
and Occupation Tax Administrative Code (C hapter 3.54); providing for a referendum
process; and providing a severability clause and an effective date
D .Ordinance No. 6820 (Gaub)(10 Minutes)
R elating to the Auburn Municipal A irport, repealing Chapter 2.18, C hapter 8.36, and
various sections of Chapters 2.33 and 12.56, amending various sections of A C C 2.33,
12.02 and 12.56 of the Auburn City Code, and adding a new section to the A uburn C ity
C ode
E.2022-2027 Transportation I mprovement Program Annual Update and 2022
Transportation I mpact F ee Update (Gaub)(20 Minutes)
F.S outh K ing Housing and Homelessness Partners (S K HHP ) Update and 2022 Work
P lan (Tate)(15 Minutes)
S K HHP Executive Manager to provide a progress update on 2020-2021 S K HHP work
plan items and f acilitate Council f eedback on the 2022 S K HHP work plan
I V.MUNI C I PA L S E RV I C E S D I S C US S I O N I T E MS
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 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6818 (Council)
Date:
May 5, 2021
Department:
Council
Attachments:
Ord 6818
NWGA Pres entation
WFIA Pres entation
Local 21 Pres entation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
March 8, 2021, Council requested a Council-generated ordinance regarding hazard pay
for grocery workers in Auburn;
March 15, 2021, the Mayor and Deputy Mayor f ormed the Ad Hoc Committee f or
Hazard Pay f or Grocery Workers;
The Hazard Pay Ad Hoc Committee met two times and requested legal staff prepare
Ordinance 6818 f or Council’s consideration;
On May 3, 2021, Council moved to postpone the vote on Ordinance 6818 to May 17th;
On May 3, 2021, Council requested a presentation by grocers and UFCW to be
scheduled f or May 10;
On May 3, 2021, Council requested a City staf f presentation on May 17, 2021.
On May 5, 2021, the Ad Hoc Committee met to discuss the upcoming presentations.
Rev iewed by Council Committees:
Councilmember:Brown Staff:
Meeting Date:May 10, 2021 Item Numb er:
Page 3 of 227
Ordinance No. 6818
April 20, 2021
Page 1 of 13
ORDINANCE NO. 6818
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, PROTECTING THE HEALTH,
SAFETY, AND PROSPERITY OF GROCERY WORKERS AND
THE GENERAL PUBLIC DURING THE EXISTING STATE OF
EMERGENCY
WHEREAS, this ordinance relates to employment in Auburn; establishing labor
standards requirements for additional compensation for grocery employees working in
Auburn; and
WHEREAS, the new coronavirus 19 (COVID-19) disease is caused by a virus that
spreads easily from person to person and may result in serious illness or death, and is
classified by the World Health Organization as a worldwide pandemic; and
WHEREAS, COVID-19 has broadly spread throughout Washington State and
remains a significant health risk to the community, especially members of our most
vulnerable populations; and
WHEREAS, on January 30, 2020, the World Health Organization (WHO) declared
that COVID-19 constituted a public health emergency of international concern, WHO’s
highest level of alarm; and
WHEREAS, on February 29, 2020, Washington Governor Jay Inslee declared a
state of emergency for all counties throughout the state of Washington in response to
new cases of COVID-19; and
WHEREAS, on March 3, 2020, Mayor Nancy Backus issued a proclamation of
emergency related to the COVID-19 pandemic; and
Page 4 of 227
Ordinance No. 6818
April 20, 2021
Page 2 of 13
WHEREAS, on March 23, 2020, Washington Governor Jay Inslee issued
Proclamation 20-25, a “Stay Home – Stay Healthy” order closing all non-essential
workplaces, requiring people to stay home except to participate in essential activities or
to provide essential business services, and banning all gatherings for social, spiritual, and
recreational purposes. The “Stay Home – Stay Healthy” proclamation identified grocery
employees as “Essential Critical Infrastructure Workers” performing work to protect
communities and ensure continuity of functions critical to public health and safety, as well
as economic and national security; and
WHEREAS, in October 2020, the British Medical Journal, Occupational &
Environmental Medicine, reported that grocery employees face a serious risk of COVID-
19 infection and associated psychological distress. A study of 104 grocery employees at
a grocery store in Boston, Massachusetts found that 20 percent tested positive for
COVID-19 despite 91 percent of employees reporting wearing a face mask at work and
77 percent of employees reporting wearing masks outside of work. The positive rate of
infection among grocery employees was five times as likely for those who interacted with
customers than for those who did not. Additionally, the study found that 76 percent of
employees had no symptoms, suggesting that these employees could be an important
reservoir of asymptomatic infection. Further, 24 of the 99 employees who filled out a
related medical health questionnaire also reported experiencing anxiety, and eight
employees were deemed depressed from their questionnaire answers; and
WHEREAS, in November 2020, the Brookings Metropolitan Policy Program
reported that the profits of top retail companies, including grocery businesses, soared
during the pandemic while their employees earned low wages and, with few exceptions,
Page 5 of 227
Ordinance No. 6818
April 20, 2021
Page 3 of 13
failed to receive consistent or meaningful additional compensation for performing life
threatening work. The report found that the top retail companies in their analysis earned
on average an extra $16.7 billion in profit compared to the previous year – a 40 percent
increase; and
WHEREAS, on January 3, 2021, the Center for Disease Control (CDC) reported
that multiple COVID-19 variants are circulating globally that appear to spread more easily
and quickly than other variations; and
WHEREAS, on January 5, 2021, Governor Jay Inslee announced the “Healthy
Washington – Roadmap to Recovery,” a COVID-19 phased recovery plan; and
WHEREAS, grocery employees have been supporting grocery businesses’
operations and facilitating community access to food during the pandemic, despite facing
a clear and present danger of workplace exposure to COVID-19 and receiving limited or
inconsistent additional pay in recognition of this hazard; and
WHEREAS, the dangers of working during the pandemic are especially significant
for Black, Indigenous, and People of Color (BIPOC) employees who are overrepresented
among the retail frontline workforce and who are disproportionately impacted by COVID-
19; and
WHEREAS, establishing a requirement for grocery employees to receive hazard
pay for work performed in Auburn during the COVID-19 emergency will promote job
retention, compensate them for the risks of working on the frontlines of a global pandemic,
improve their financial ability to access resources for protecting themselves and their
families from catching or spreading the virus or coping with illness caused by the virus,
Page 6 of 227
Ordinance No. 6818
April 20, 2021
Page 4 of 13
and support the welfare of the greater community that depends on grocery employees for
safe and reliable access to food; and
WHEREAS, recognizing the ongoing threat to frontline grocery employees, several
cities have passed or have announced legislative efforts to require hazard pay of $4 to
$5 per hour for grocery employees during the COVID-19 emergency; and
WHEREAS, establishing a labor standard that requires hazard pay for grocery
employees is a subject of vital and imminent concern to the community and requires
appropriate action by the City Council; and
WHEREAS, on April 19, 2021, Public Health – Auburn & King County reported that
the current status is 199.7 positive cases per 100,000 residents; and
WHEREAS, as of April 19, 2021, Public Health – Auburn & King County reported
a total of 6,161 positive cases including 99 deaths in Auburn. The Washington DOH
reported a total of 359,810 positive cases including 5,394 deaths statewide; and
WHEREAS, the Washington DOH reported a total of 198 COVID-19 related
outbreaks in retail settings, including 9 during the week of April 4-10, 2021; and
WHEREAS, the Washington DOH reported a total of 181 COVID-19 related
outbreaks in grocery settings, including 4 during the week of April 4-10, 2021; and
WHEREAS, throughout the entirety of the COVID-19 emergency, grocery
businesses have been operating in Auburn and relying upon the work of grocery
employees who are highly vulnerable to health and safety risks; and
WHEREAS, grocery employees are essential workers performing services that are
fundamental to the economy and health of the community during the COVID-19 crisis.
Page 7 of 227
Ordinance No. 6818
April 20, 2021
Page 5 of 13
They face clear and present dangers at their jobs and continue to risk their lives and the
health of their families to keep the community’s food supply chain operating; and
WHEREAS, grocery employees cannot choose to work from home and must come
to work to perform their jobs, which can involve substantial interaction with customers
and/or ventilation systems that could potentially spread the virus. They are wearing
masks, trying as much as possible to social distance, performing safety protocols, and
learning new skills to decrease transmission of the virus to protect themselves and the
public; and
WHEREAS, the risks of working during the pandemic are especially significant for
BIPOC employees because they are overrepresented among the retail frontline workforce
and are disproportionately impacted by COVID-19. Data shows that people of color are
disproportionately experiencing hospitalization and dying of COVID-19; and
WHEREAS, the CDC reports that Black and Indigenous people, followed by Pacific
Islanders and Latinx people, are disproportionately affected by COVID-19 due to long-
standing inequities in social determinants of health, including overrepresentation in jobs
that require customer contact such as grocery stores; lower incomes and barriers to
wealth accumulation; lack of access to quality healthcare and fair treatment in the
healthcare system; difficulties in finding affordable and quality housing; and inequities in
access to high-quality education. The CDC reports that these determinants may increase
risk of COVID-19 exposure, illness, hospitalization, long-term health and social
consequences, and death. To stop the spread of COVID-19, the CDC states that
resources must be equitably available for everyone to maintain physical and mental
health; and
Page 8 of 227
Ordinance No. 6818
April 20, 2021
Page 6 of 13
WHEREAS, Science in the News (SITN), a graduate student group at the Harvard
Graduate School of the Arts and Sciences, reports that it is more difficult for BIPOC
communities to stay safe during the pandemic and notes the importance of keeping these
vulnerable populations in mind as the country slowly reopens the economy. SITN states
that social distancing is a privilege that many people of color cannot afford because they
work and reside in situations with higher risk of exposure to the virus: people of color are
more likely to live in densely populated areas; reside in multigenerational and multifamily
households; and use public transportation. Furthermore, SITN reports that many
inequalities that pre-dated the pandemic have worsened, including limited access for
Black and Latinx communities to primary care physicians, medical facilities, and COVID
testing; and
WHEREAS, grocery businesses are profiting during the pandemic from the labor
of employees who are working under dangerous conditions; and
WHEREAS, hazard pay, paid in addition to regular wages, is an established type
of additional compensation for employees performing hazardous duties or work involving
physical hardship that can cause extreme physical discomfort and distress; and
WHEREAS, grocery employees working during the COVID-19 emergency merit
hazard pay because they are performing hazardous duty or work involving physical
hardship that can cause extreme physical discomfort and distress due to the significant
risk of exposure to the COVID-19 virus; and
WHEREAS, grocery employees have been working under hazardous conditions
month after month. They are working in these hazardous conditions now and will continue
Page 9 of 227
Ordinance No. 6818
April 20, 2021
Page 7 of 13
to face safety risks as the virus presents an ongoing threat, including the threat of more
contagious variants, for an uncertain period; and
WHEREAS, ensuring that grocery employees are compensated for the substantial
risks of working during the COVID-19 emergency promotes retention of these vital
workers. Retention of grocery employees is fundamental to protecting the health of the
community as these employees directly support public purchase of groceries and facilitate
community access to food; and
WHEREAS, this ordinance is necessary in response to the COVID-19 emergency
because the health threats that grocery employees face are as significant now as when
this crisis began and are growing exponentially as community transmission is already
surging, COVID-19 variants may further increase transmission of the virus and reduce
therapeutic treatments. This is a rapidly evolving situation, with disproportionate risks and
adverse impacts for BIPOC communities, that must be addressed without delay; and
WHEREAS, grocery employees are necessary to protect the public health because
their work sustains access to groceries; hazard pay is one step to recognize the dangers
facing these employees as they support our community, encourage them to continue their
vital work, and provide them with additional financial resources; and
WHEREAS, an immediate requirement to provide grocery employees with hazard
pay promotes retention of essential workers, improves the financial ability of grocery
employees to access resources they need to stay safe and healthy, and ultimately
supports the greater community that depends on grocery employees for consistent, safe
and reliable access to food; and
Page 10 of 227
Ordinance No. 6818
April 20, 2021
Page 8 of 13
WHEREAS, the Washington State Constitution Article XI, Section 11, empowers a
city to “make and enforce within its limits all such local police, sanitary and other
regulations as are not in conflict with general laws”; and
WHEREAS, RCW 35A.11.020 and 050 provide that the general grant of municipal
power conferred to a non-charter code city shall be construed liberally and that such a
city may adopt and enforce ordinances of all kinds appropriate to the good government
of the city; and
WHEREAS, the Auburn City Council finds that this ordinance is consistent with
good government of the City and in the public interest because it seeks to improve grocery
worker safety, compensation for risk by requiring compliance with the federal, state, and
county health standards, and to pay employees a wage that reflects the risk to the
employees, the employees’ families, acquaintances, and the increased costs to be safe,
to obtain and manage personal protective equipment and other expenses; and
WHEREAS, as the substantive effects of this ordinance are not permanent, this
ordinance is not intended to be codified. Section numbers are for ease of reference within
this ordinance, and section and subsection references refer to numbers in this ordinance
unless stated otherwise.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Definitions.
For purposes of this ordinance:
“City” means the City of Auburn.
“Compensation” means the payment owed to an employee by reason of
employment, including but not limited to, salaries, wages, tips, service charge
Page 11 of 227
Ordinance No. 6818
April 20, 2021
Page 9 of 13
distributions, overtime, commissions, piece rate, bonuses, rest breaks, promised
or legislatively required pay or paid leave, and reimbursement for employer
expenses.
“Employ” means to suffer or permit to work.
“Employer” means any individual, partnership, association, corporation, business
trust, or any entity, person or group of persons, or a successor thereof, that
employs another person and includes any such entity or person acting directly or
indirectly in the interest of the employer in relation to the employee. More than one
entity may be the “employer” if employment by one employer is not completely
disassociated from employment by any other employer.
“Franchise” means an agreement by which:
1. A person is granted the right to engage in the business of offering, selling,
or distributing goods or services under a marketing plan prescribed or
suggested in substantial part by the grantor or its affiliate;
2. The operation of the business is substantially associated with a trademark,
service mark, trade name, advertising, or other commercial symbol;
designated, owned by, or licensed by the grantor or its affiliate; and
3. The person pays, agrees to pay, or is required to pay, directly or indirectly,
a franchise fee.
“Franchisee” means a person to whom a franchise is offered or granted.
“Franchisor” means a person who grants a franchise to another person.
“Front pay” means the compensation the employee would earn or would have
earned if reinstated to the employee's former position.
“Grocery business” means a retail store operating in Auburn that:
1. Has 250 or more employees worldwide, and is primarily engaged in retailing
groceries for offsite consumption including but not limited to the sale of fresh
produce, meats, poultry, fish, deli products, dairy products, canned and
frozen foods, dry foods, beverages, baked foods, and/or prepared foods;
and
2. “Grocery business” does not include convenience stores or food marts
primarily engaged in retailing a limited line of goods that generally includes
milk, bread, soda, and snacks. “Grocery business” also does not include
farmers’ markets.
“Grocery Employee” means any hourly individual employed by an employer in a
retail store, including but not limited to full-time employees, part-time employees,
Page 12 of 227
Ordinance No. 6818
April 20, 2021
Page 10 of 13
and temporary workers in Auburn that work exclusively in a grocery store facility
and is unable to work remotely due to employment requirements.
“Hazard pay” means additional compensation owed to an employee on top of the
employee’s other compensation, including but not limited to salaries, wages, tips,
service charge distributions, overtime, commissions, piece rate, bonuses, rest
breaks, promised or legislatively required pay or paid leave, and reimbursement
for employer expenses.
“Successor” means any person to whom an employer quitting, selling out,
exchanging, or disposing of a business sells or otherwise conveys in bulk and not
in the ordinary course of the employer’s business, a major part of the property,
whether real or personal, tangible or intangible, of the employer’s business. For
purposes of this definition, “person” means an individual, receiver, administrator,
executor, assignee, trustee in bankruptcy, trust, estate, firm, corporation, business
trust, partnership, limited liability partnership, company, joint stock company,
limited liability company, association, joint venture, or any other legal or
commercial entity.
“Tips” means a verifiable sum to be presented by a customer as a gift or gratuity
in recognition of some service performed for the customer by the employee
receiving the tip.
Section 2. Employee coverage.
For the purposes of this ordinance:
A. Covered employees are limited to those grocery employees who perform
work for a covered grocery business employer at a retail location in Auburn.
B. Time spent by an employee in Auburn solely for the purpose of travelling
through Auburn from a point of origin outside Auburn to a destination outside
Auburn, with no employment-related or commercial stops in Auburn except for
refueling or the employee's personal meals or errands, is not covered by this
ordinance.
Section 3. Employer coverage.
A. For the purposes of this ordinance, covered employers are limited to
grocery businesses that employ 250 or more employees worldwide
regardless of where those employees are employed, including but not
limited to chains, or integrated enterprises.
B. To determine the number of employees for the current calendar year:
Page 13 of 227
Ordinance No. 6818
April 20, 2021
Page 11 of 13
1. The calculation is based upon the average number per calendar week of
employees who worked for compensation during the preceding calendar
year for any and all weeks during which at least one employee worked for
compensation. For employers that did not have any employees during the
preceding calendar year, the number of employees(s) for the current
calendar year is calculated based upon the average number per calendar
week of employees who worked for compensation during the first 90
calendar days of the current year in which the employer engaged in
business.
2. All employees who worked for compensation shall be counted, including but
not limited to:
a. Employees who are not covered by this ordinance;
b. Employees who worked in Auburn;
c. Employees who worked outside Auburn; and
d. Employees who worked in full-time employment, part-time
employment, joint employment, temporary employment, or through the
services of a temporary services or staffing agency or similar entity.
C. Separate entities that form an integrated enterprise shall be considered a
single employer under this ordinance. Separate entities will be considered
an integrated enterprise and a single employer under this ordinance where
a separate entity controls the operation of another entity. The factors to
consider in making this assessment may include, but are not limited to:
1. Degree of interrelation between the operations of multiple entities;
2. Degree to which the entities share common management;
3. Centralized control of labor relations;
4. Degree of common ownership or financial control over the entities; and
5. Use of a common brand, trade, business, or operating name.
D. For purposes of this ordinance, covered employers do not include
franchisors, franchisees, or franchises.
Section 4. Hazard pay requirements. Employers shall provide each employee
with hazard pay at a rate of four dollars per hour for each hour worked in Auburn. No
employer shall, as a result of this ordinance going into effect, take steps to reduce
employee compensation so as to prevent, in whole or in part, employees from receiving
Page 14 of 227
Ordinance No. 6818
April 20, 2021
Page 12 of 13
hazard pay at a rate of four dollars per hour for each hour worked in Auburn in addition
to those employees’ other compensation. Employers shall maintain records to establish
the reason(s) for any reduction in employee compensation. Employers bear the burden
the proof to show that the additional compensation is hazard pay for the purposes of
working during the COVID-19 emergency.
Section 5. Enforcement power. Grocery employees who find that they have
suffered or been injured physically or financially by a Grocery business by its failure to
comply with this ordinance shall resort to any remedies that apply according to their
employment contract or a collectively bargained agreement. Before resorting to remedies,
the Grocery employees shall give a supervisor notice of the violation and give the Grocery
business a reasonable time to cure or correct the violation. Violations that do not relate
to compensation shall be “grieved” consistent with the Grocery worker’s employment
contract or an applicable collectively bargained agreement. If no collective bargaining
agreement exists, or if those remedies have been exhausted, consistent with Article XI,
Section 11, in addition to any existing right to pursue equitable or legal remedies, this
ordinance authorizes Grocery employees or a union acting on a Grocery employee’s
behalf to bring an equitable or legal action to enforce or recover unpaid hazard pay in the
superior court of Washington that has jurisdiction or to seek redress as provided by law.
Section 6. Penalties. For any successful claim by a Grocery employee
against a Grocery business for unpaid hazard pay, the Grocery employee shall be entitled
to recover all unpaid compensation; all attorneys’ fees, court costs, and expenses; and
up to a 50% penalty of the unpaid compensation as a court of competent jurisdiction may
find appropriate.
Page 15 of 227
Ordinance No. 6818
April 20, 2021
Page 13 of 13
Section 7. Termination or revocation. This ordinance shall cease to be
effective on December 31, 2021, or when the Governor declares that the Washington
State of Emergency related to the COVID-19 pandemic is over, whichever is sooner. The
City Council may revoke or terminate this ordinance as and when it finds appropriate.
Section 8. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 9. 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 10. 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:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Published: ____________________
Page 16 of 227
Consumer and Community Impacts of
Hazard Pay Mandates
January 2021
Prepared for:
California Grocers Association
Prepared by:
Brad Williams, Chief Economist
Michael C. Genest, Founder and Chairman
Capitol Matrix Consulting
Page 17 of 227
Consumer and Community Impacts of Hazard Pay Mandates
ii
About the Authors
The authors are partners with Capitol Matrix Consulting (CMC), a firm that provides consulting
services on a wide range of economic, taxation, and state-and-local government budget issues.
Together, they have over 80 years of combined experience in economic and public policy analysis.
Mike Genest founded Capitol Matrix Consulting (originally Genest Consulting) in 2010 after concluding
a 32-year career in state government, which culminated as Director of the California Department of
Finance (DOF) under Governor Arnold Schwarzenegger. Prior to his four-year stint as the Governor’s
chief fiscal policy advisor, Mr. Genest held top analytical and leadership positions in both the executive
and legislative branches of government. These included Undersecretary of the Health and Human
Services Agency, Staff Director of the Senate Republican Fiscal Office, Chief of Administration of the
California Department of Corrections and Rehabilitation, and Director of the Social Services section of
California’s Legislative Analyst’s Office.
Brad Williams joined Capitol Matrix Consulting in 2011, after having served in various positions
in state government for 33 years. Mr. Williams served for over a decade as the chief economist for
the Legislative Analyst’s Office, where he was considered one of the state's top experts on the tax
system, the California economy, and government revenues. He was recognized by the Wall Street
Journal as the most accurate forecaster of the California economy in the 1990s, and has authored
numerous studies related to taxation and the economic impacts of policy proposals. Immediately
prior to joining CMC, Mr. Williams served as a consultant to the Assembly Appropriations
Committee, where he advised leadership of the majority party on proposed legislation relating to
taxation, local government, labor, and banking.
Page 18 of 227
Consumer and Community Impacts of Hazard Pay Mandates
iii
Table of Contents
EXECUTIVE SUMMARY ........................................................................................................................ 4
INTRODUCTION ....................................................................................................................................................... 6
BACKGROUND — GROCERY IS A LOW-MARGIN, HIGH-LABOR COST BUSINESS ................................ 6
COVID-19 TEMPORARILY BOOSTED PROFITS ........................................................................................................................ 6
BUT THE INCREASES ARE SUBSIDING ........................................................................................................................................ 7
MANY STORES INCUR LOSSES IN NORMAL YEARS ................................................................................................................... 8
MANDATED WAGE INCREASES WOULD PUSH MOST STORES INTO DEFICITS ...................................................................... 8
POTENTIAL IMPACTS ON CONSUMERS, WORKERS AND COMMUNITIES ............................................. 8
HIGHER COSTS PASSED ALONG TO CONSUMERS ...................................................................................................................... 9
HIGHER COSTS ARE OFFSET BY JOB AND HOURS WORKED REDUCTIONS ............................................................................ 9
SOME COMMUNITIES WOULD LIKELY BECOME FOOD DESSERTS ........................................................................................ 10
CONCLUSION ......................................................................................................................................................... 11
Page 19 of 227
Consumer and Community Impacts of Hazard Pay Mandates
4
Executive Summary
Hazard-pay mandates passed in the City of Long Beach and under consideration in the City of Los
Angeles and in other local jurisdictions would raise pay for grocery workers by as much as $5.00 per
hour. Since the average pay for grocery workers in California is currently about $18.00 per hour, a
$5.00 increase would raise store labor costs by 28 percent, and have major negative impacts on
grocery stores, their employees and their customers. Specifically:
• Average profit margins in the grocery industry were 1.4% in 2019, with a significant number
of stores operating with net losses. While profits increased temporarily to 2.2% during early
to mid 2020, quarterly data indicates that profit margins were subsiding to historical levels as
2020 drew to a close.
• Wage-related labor expenses account for about 16 percent of total sales in the grocery
industry. As a result, a 28 percent increase in wages would boost overall costs 4.5 percent
under the City of Los Angeles proposal of $5.00 per hour. This increase would be twice the size
of the 2020 industry profit margin and three times historical grocery profit margins.
• In order to survive such an increase, grocers would need to raise prices to consumers and/or
find substantial offsetting cuts to their controllable operating expenses, which would mean
workforce reductions. As an illustration of the potential magnitude of each of these impacts,
we considered two extremes:
1) All of the higher wage costs (assuming the $5.00/hour proposal) are passed through to
consumers in the form of higher retail prices:
• This would result in a $400 per year increase in grocery costs for a typical family of
four, an increase of 4.5 percent.
• If implemented in the City of Los Angeles, its residents would pay $450 million more
for groceries over a year.
• The increase would hit low- and moderate-income families hard, particularly those
struggling with job losses and income reductions due to COVID-19.
• If implemented statewide, additional grocery costs would be $4.5 billion per year in
California.
2) Retail prices to consumers are not raised and all the additional costs are offset through a
reduction in store expenses:
• Given that labor costs are by far the largest controllable expense for stores, it is
highly likely that the wage mandates will translate into fewer store hours, fewer
employee hours, and fewer jobs.
Ø For a store with 50 full-time equivalent employees, it would take a reduction of
11 employees to offset the increased wage costs, or a 22% decrease in staff.
Ø If the mandate were imposed statewide at $5.00 per hour, the job loss would be
66,000 workers.
Page 20 of 227
Consumer and Community Impacts of Hazard Pay Mandates
5
Ø If imposed in the City of Los Angeles, the job loss would be 7,000 workers.
Ø And in the City of Long Beach, the job impact of its $4.00 per hour mandate
would be 775 jobs.
Ø Stores could alternatively avoid job reductions by cutting hours worked by 22
percent.
• For the significant share of stores already operating with net losses, a massive
government-mandated wage increase would likely result in store closures, thereby
expanding the number of “food deserts” (i.e. communities with no fresh-food options).
Page 21 of 227
Consumer and Community Impacts of Hazard Pay Mandates
6
Introduction
The Long Beach City Council has passed an ordinance that mandates grocers to provide a $4.00 per
hour pay increase – “hazard pay” – to grocery workers. The mandate expires in 120 days. Two
members of the Los Angeles City have introduced a similar measure for a $5.00 per hour increase
for companies that employ more than 300 workers nationwide. Grocery workers in California
currently earn about $18.00 per hour.1 Therefore, the Los Angeles proposal would increase average
hourly pay to $23.00 per hour, an increase of 28 percent. Several other cities in California have
discussed $5.00/hour proposals similar to Los Angeles.
This report focuses on the impact of hazard pay mandates on grocery store profitability and on the
sustainability of an industry with traditionally low profit margins. It also assesses the potential
impact of the proposed wage increases on consumers, especially lower-income consumers (a cohort
already hit hard by the COVID lockdowns and business closures).
Background — Grocery is a Low-Margin, High-Labor Cost Business
The grocery business is a high-volume, low-margin industry. According to an annual database of
public companies maintained by Professor Damodaran of New York University (NYU),2 net profit
margins as a percent of sales in the grocery industry are among the lowest of any major sector of the
economy. Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) averaged 4.6
percent of sales in 2019, and the net profit margin (which accounts for other unavoidable expenses
such as rent and depreciation) was just 1.4 percent during the year. This compares to the non-
financial, economy-wide average of 16.6 percent for EBITDA and 6.4 percent for the net profit
margin. The NYU estimate for public companies in the grocery industry is similar to the 1.1 percent
margin reported by the Independent Grocers Association for the same year.3
COVID-19 temporarily boosted profits
In the beginning of the COVID-19 pandemic, sales and profit margins spiked as people stocked up on
household items and shifted spending from eating establishments to food at home. According to data
compiled by NYU, net profit margins in the grocery industry increased to 2.2 percent in early to mid
2020.4 Although representing a substantial year-to-year increase in profits, the 2.2 percent margin
remains quite small relative to most other industries. This implies that even with the historically high
rates of profits in 2020, there is little financial room to absorb a major wage increase.
1 $18.00 per hour is consistent with the responses we received to our informal survey. It is also consistent with published
contract agreements we reviewed. See, for example, the “Retail Food, Meat, Bakery, Candy and General Merchandise
Agreement, March 4, 2019 - March 6, 2022 between UFCW Union Locals 135, 324, 770,1167,1428,1442 & 8 - GS and Ralphs
Grocery Company.” In this contract, hourly pay rates starting March 2, 2021 for food clerks range from $14.40 per hour (for
first 1,000 hours) up to $22.00 per hour (for workers with more than 9,800 hours), The department head is paid $23.00 per
hour. Meat cutter pay rates range from $14.20 (for the first six months) to $23.28 per hour (for those with more than 2 years
on the job). The department manager is paid $24.78 per hour. https://ufcw770.org/wp-content/uploads/2020/08/Ralphs-
Contract-2020.pdf
2 Source: Professor Aswath Damodaran, Stern School of Business, New York University.
http://pages.stern.nyu.edu/~adamodar/
3 Source: “2020 Independent Grocer Financial Survey.” Sponsored by the National Grocer’s Association and FMS Solutions
Holding, LLC
4 Supra 2.
Page 22 of 227
Consumer and Community Impacts of Hazard Pay Mandates
7
But the increases are subsiding
Moreover, quarterly data indicates that the sales and profit increases experienced in early 2020
were transitory and were settling back toward pre-COVID trends as 2020 drew to a close. This
quarterly trend is evident in quarterly financial reports filed by California’s two largest publicly
traded companies in the grocery business: The Kroger Company (which includes Ralphs, Food for
Less, and Fred Meyers, among others) and Albertsons (which includes Safeway, Albertsons, and
Vons, among others). Figure 1 shows that the average profit margin for these two companies was
3.6 percent of sales in the Spring of 2020, declining to 1.9 percent by the fourth quarter of the year.5
Monthly sales data contained in the 2020 Independent Grocer’s Financial Survey showed a similar
pattern, with year-over-year sales peaking at 68 percent in mid-March 2020, but then subsiding to
12 percent as of the first three weeks of June (the latest period covered by the survey).6
Figure 1
Combined Net Profit Margins During 2020
Albertsons and The Kroger Companies
While grocers continued to benefit from higher food and related sales during the second half of
2020, they also faced higher wholesale costs for food and housing supplies, as well as considerable
new COVID-19 related expenses. These include expenses for paid leave and overtime needed to
cover shifts of workers affected by COVID-19, both those that contracted the virus and (primarily)
those that were exposed and needed to quarantine. Other COVID-19 costs include those for intense
in-store cleaning, masks for employees, new plastic barriers at check-outs and service counters, and
additional staffing and capital costs for scaling up of e-commerce, curbside and home delivery.
5 In their SEC 10-Q quarterly report for the four-month period ending in June 2020, Albertsons reported that consolidated
sales were up 21.4 percent from the same period of 2019 and before-tax profits were 3.5 percent of total sales. In the
three-month period ending in mid-September, the company reported year-over-year sales growth of 11.2 percent and
before-tax profits equal to 2.5 percent of sales. In their 10-Q report filed for the three-month period ending in early
December, Albertsons showed year-over-year sales growth of 9.3 percent, and profits as a percent of sales of just 1.0
percent. Data for the Kroger Company indicates that year-over-year sales growth subsided from 11.5 percent for the three-
month period ending in May 2020 to 8.2 percent for the three-month period ending in August, and further to 6.3 percent
for the three-month period ending in November. Profits as a percent of sales fell from 3.8 percent to 3.5 percent, and
further to 2.8 percent during the same three quarterly periods. (Source: EDGAR Company Filings, U.S. Securities and
Exchange Commission. https://www.sec.gov/edgar/searchedgar/ companysearch.html.
6 Supra 3
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
Spring 2020 Summer 2020 Fall 2020Net Profit Margin Before TaxPage 23 of 227
Consumer and Community Impacts of Hazard Pay Mandates
8
Many stores incur losses in normal years
The 1- to 2-percent net profit levels cited above reflect industry averages. There is considerable
variation around these averages among individual stores, with some doing better and some doing
worse. As one indication of this variation, the 2020 Independent Grocer Financial Survey found that,
while the nationwide average profit before tax for all stores was 1.1 percent of sales in 2019, about
35 percent of the respondents reported negative net profits during the year.7 This national result is
consistent with feedback we received from California grocers, which reported that even in profitable
years, anywhere from one-sixth to one-third of their stores show negative earnings. While chain
operations can subsidize some store losses with earnings from other stores, a major mandated wage
increase would eliminate earnings for even the most profitable stores, making cross- subsidies within
supermarket chains much less feasible. As discussed below, the consequence would likely be a closure
of some unprofitable stores.
Mandated wage increases would push most stores into deficits
The grocery business is very labor intensive. Labor is the industry’s second largest cost, trailing only
the wholesale cost of the food and other items they sell. According to a benchmark study by Baker-
Tilly, labor expenses account for 13.2 percent of gross sales of grocers nationally.8 The Independent
Grocer Survey, cited above, found that labor costs account for 15 percent of sales nationally and 18.4
percent for independent grocers in the Western region of the U.S.9
Respondents to our survey of California grocers reported that labor costs equate to 14 percent to 18
percent of sales revenues. For purposes of this analysis, we are assuming that the wage base
potentially affected by the mandated hourly pay increase is about 16 percent of annual sales.10
A mandatory $4-$5 per hour increase, applied to an average $18.00 per hour wage base, would
increase labor costs by between 22 percent and 28 percent. This would, in turn, raise the share of
sales devoted to labor costs from the current average of 16 percent up to between 19 percent and
20.5 percent of annual sales. The up-to-4.5 percent increase would be double the 2020 profit
margin reported by the industry, and three times the historical margins in the grocery industry.
Potential Impacts on Consumers, Workers and Communities
In order to survive such an increase, grocers would need to raise prices to consumers and/or find
substantial offsetting cuts to their operating expenses. As an illustration of the potential magnitude of
each of these impacts, we considered two extremes: (1) all of the higher wage costs are passed
through to consumers in the form of higher retail prices; and (2) prices are not passed forward and all
the additional costs are offset through a reduction of jobs or hours worked.
7 Supra 3
8 White Paper, “Grocery Benchmarks Report”, November 5, 2019, Baker Tilly Virchow Krause LLP.
9 Supra 3
10 This recognizes that not all labor costs would be affected by the hazard pay proposal. Grocers report that both in-store and
warehouse staff would receive the increase, as would supervisors and managers, although some executive and
administrative staff may not. In addition, costs for health coverage would probably not be affected, at least not immediately,
but payroll taxes and some other benefit costs would be.
Page 24 of 227
Consumer and Community Impacts of Hazard Pay Mandates
9
Higher costs passed along to consumers
Aggregate impacts. If a $5.00 per hour wage increase were imposed statewide and all of the
increase were passed along to customers in the form of higher product prices, Californians would
face a rise in food costs of $4.5 billion annually. If imposed locally, the City of Los Angeles’s $5 per
hour proposal would raise costs to its residents by $450 million annually, and the $4.00 per hour
increase in Long Beach would raise grocery costs to its residents by about $40 million annually.11
Impact on household budgets. The wage increase would add about $400 to the annual cost of food
and housing supplies for the typical family of four in California.12 While such an increase may be
absorbable in higher income households, it would hit low- and moderate-income households
especially hard. The impact would be particularly harsh for those who have experienced losses of
income and jobs due to the pandemic, or for those living on a fixed retirement income including
many seniors. For these households, the additional grocery-related expenses will make it much
more difficult to cover costs for other necessities such as rent, transportation, utilities, and
healthcare.
According to the BLS Consumer Expenditure Survey, California households with annual incomes of
up to $45,000 already spend virtually all of their income on necessities, such as food, housing,
healthcare, transportation and clothing.13 For many of these households, a $33 per month increase
in food costs would push them into a deficit.
These increases would add to the severe economic losses that many Californians have experienced
as a result of government-mandated shutdowns in response to COVID-19. According to a recent
survey by the Public Policy Institute of California, 44 percent of households with incomes under
$20,000 per year and 40 percent with incomes between $20,000 and $40,000 have reduced meals or
cut back on food to save money.14 Clearly, imposing a $4.5 billion increase in grocery prices would
make matters worse, especially for these lower-income Californians.
Higher costs are offset by job and hours-worked reductions
If grocers were not able to pass along the higher costs resulting from the additional $5/hour wage
requirement, they would be forced to cut other costs to avoid incurring financial losses.15 Given
11 Our estimates start with national U.S. Census Bureau estimates from the Annual Retail Trade Survey for 2018 (the most
current data available), which indicates that nationwide sales by grocers (excluding convenience stores) was $634 billion
in 2018. We then apportioned this national data to California as well as the cities of Los Angeles and Long Beach based on
relative populations and per-household expenditure data from the Consumer Expenditure Survey. We then updated the
2018 estimate to 2021 based on actual increases in grocery-related spending between 2018 and 2020, as reported by the
U.S. Department of Commerce, and a projection of modest growth in 2021. Our estimate is consistent with the industry
estimate of $82.9 billion for 2019 that was by IBISWorld, as adjusted for industry growth in 2020 and 2021. (See
IBISWORLD Industry Report, Supermarkets & Grocery Stores in California, Tanvi Kumar, February 2019.)
12 Capitol Matrix Consulting estimate based on U.S. Bureau of Labor Statistics, Consumer Expenditure Report, 2019.
https:// www.bls.gov/opub/reports/consumer-expenditures/2019/home.htm
13 U.S. Bureau of Labor Statistics, Consumer Expenditure Survey, State-Level Expenditure Tables by Income.
https://www.bls.gov/cex/csxresearchtables.htm#stateincome.
14 “Californians and Their Well-Being”, a survey by the Public Policy Institute of California. December 2020.
https://www.ppic.org/publication/ppic-statewide-survey-californians-and-their-economic-well-being-december-2020/
15 Circumstances where stores would not be able to pass forward high costs include communities where customers are
financially squeezed by pandemic-related losses in jobs or wages, or where the increased is imposed locally and customers
are able to avoid higher prices by shifting purchases to cross-border stores.
Page 25 of 227
Consumer and Community Impacts of Hazard Pay Mandates
10
that labor costs are by far the largest controllable expense for stores, it is highly likely that the
wage mandates will translate into fewer store hours, fewer employee hours, and fewer jobs. For a
store with 50 full-time equivalent employees, it would take a reduction of 11 employees to offset
the increased wages, which is about a 22 percent decrease in staff/hours.
Aggregate impacts. As an illustration, if the full California grocery industry were to respond to a
statewide $5.00 wage mandate by reducing its workforce, we estimate that up to 66,000 industry
jobs would be eliminated. This is about 22 percent of the 306,000 workers in the grocery industry in
the second quarter of 2020 (the most recent quarter for which we have detailed job totals).16 If the
mandate were imposed locally in the City of Los Angeles, the impact would be about 7,000 workers,
and in the City of Long Beach (at $4.00 per hour), the impact would be about 775 jobs. Stores could
alternatively avoid job reductions by cutting hours worked by 22 percent across-the-board.
Under these circumstances, some workers receiving the wage increases would be better off, but many
others would be worse off because of reduced hours or layoffs. Customers would also be worse off
because of reduced store hours, and fewer food choices and services.
Without any external constraints imposed by the local ordinances, it is likely some combination of
higher prices and job and hour reductions would occur. Stores within some jurisdictions imposing
the mandatory wage increase might be able to raise retail prices sufficiently to cover a significant
portion of the mandated wage increase, thereby shifting the burden onto customers. However, the
degree to which this would occur would vary from jurisdiction to jurisdiction, depending on the
price-sensitivity of their customers and (if the mandate is imposed locally) the availability of
shopping alternatives in neighboring communities that have not imposed the wage mandate.
Of course, if the local ordinances contain provisions prohibiting stores from cutting hours, then
stores would be forced to pass costs on to consumers in the form of higher prices, or to close stores
in those jurisdictions.
Some communities would become food deserts
Many of the up-to one third of stores already incurring losses may find it impossible to raise prices or
achieve savings that are sufficient to offset the higher wage costs. For these stores, the only option
would be store closure. Indeed, a consistent theme of feedback we received from California grocer
representatives is that it would be extremely difficult, if not impossible, to justify continued operation
of a significant portion of their stores following a government-mandated 28-percent increase in
wages. This would leave some communities with fewer fresh food options.
According to the Propel LA: “The United States Department of Agriculture (USDA) defines a food
desert as ‘a low-income census tract where either a substantial number or share of residents has
low access to a supermarket or large grocery store.’ There are a large number of census tracts in Los
Angeles County, including Antelope Valley and San Fernando Valley, that are considered to be food
deserts. The population of food deserts is predominantly Hispanic or Latino, followed by Black and
White, respectively.”17 The map also shows several food deserts in and around the City of Long
Beach. The hazard pay proposal would exacerbate this problem.
16 Employment Development Department. Labor Market Information Division. Quarterly Census of Employment and Wages.
https://www.labormarketinfo.edd.ca.gov/qcew/cew-select.asp
17 “Food deserts in LA, an Interactive Map.” Propel LA, https://www.propel.la/portfolio-item/food-deserts-in-los-angeles-
county/
Page 26 of 227
Consumer and Community Impacts of Hazard Pay Mandates
11
Closing even one supermarket in many neighborhoods would result in residents having to commute
significantly farther to find fresh and healthy food at reasonable prices. Tulane University studied
the impact of food deserts and concluded that while the majority of items at smaller stores are
priced higher than at supermarkets, price is a consideration in deciding where to purchase staple
foods, and transportation from a food desert to a supermarket ranges from $5 to $7 per trip.18
Thus, mandating hazard pay would likely impose significant hardships on some communities,
especially in lower-income areas. The loss of a grocery store means both fewer jobs for members of
the community and higher costs for all residents in the community, who must pay higher local prices
or incur additional time and expense to shop.
Conclusion
Hazard pay initiatives like those passed in the City of Long Beach, and proposed in the City of Los
Angeles and in other local jurisdictions, would have far-reaching and negative consequences for
businesses, employees and customers of grocery stores in the jurisdictions where levied. They
would impose an up-to-28 percent increase in labor costs on an industry that is labor-intensive and
operates on very thin profit margins. The increases would be more than double the average profit
margins for the grocery industry in 2020, and triple the margins occurring in normal years, and thus
would inevitably result in either retail price increases or major employment cutbacks by grocery
stores, or a combination of both. If the increased costs were passed forward to consumers, a typical
family of four in California would face increased food costs of $400 per year. This would intensify
financial pressures already being felt by millions of low- and moderate-income families, many of
whom are already cutting back on basic necessities like food due to COVID-19-related losses in jobs
and income. Establishments not able to recoup the costs by raising prices would be forced to reduce
store hours and associated jobs and hours worked by employees. For a significant number of stores
that are already struggling, the only option may be to shutter the store. This would be a “lose-lose”
for the community. It would mean fewer jobs with benefits, less local access to reasonably-priced
food, and more time and expense spent by customers that would have to travel greater distance to
find grocery shopping alternatives.
18 “Food Deserts in America (Infographic),” Tulane University, School of Social Work, May 10, 2018.
https://socialwork.tulane.edu/blog/food-deserts-in-america
Page 27 of 227
Office of Communicable Disease EpidemiologyCOVID-19 OUTBREAKS IN GROCERY SETTINGSPage 28 of 227
Non-Healthcare Congregate Setting Outbreak Program•New program within Office of Communicable Disease Epidemiology•Focus on COVID-19 outbreaks in correctional facilities, agriculture facilities, schools, service-providing industries•Provide subject matter expertise and epidemiological technical support for Local Health Jurisdictions (LHJ) in outbreak response •Develop setting-specific guidance •Provide surge capacity for outbreak investigation•Lead outbreak investigation for multi-jurisdictional outbreaks•Report on statewide COVID-19 outbreaksPage 29 of 227
OVERVIEWCOVID-19 Workplace OutbreaksPage 30 of 227
Washington State Department of Health | 4Workplace cluster: •Two or more laboratory-positive (PCR or antigen) cases, AND •At least two cases have onsets within 14 days of each other, AND•Plausible epi-link in the workplace (e.g., case-patients work on the same shift or in the same building, or benefit from employee sponsored transportation or housing), AND•No other known epidemiological link outside of the workplace (e.g., case-patients do not share a household, and there is no epi-link suggesting transmission is more likely to have occurred during private carpooling or social interactions outside of the workplace). https://www.doh.wa.gov/Portals/1/Documents/5100/420-284-Guidance-NonHC-Workplace.pdfCOVID-19 GUIDANCE FOR NON-HEALTHCARE WORKPLACESPage 31 of 227
SUMMARY STATISTICSGrocery Setting Outbreaks in Washington StatePage 32 of 227
Washington State Department of Health | 6Total Non-healthcare setting outbreaks reported to DOH: •2806*Service-providing goods producing industries are defined by the North American Industry Classification System (NAICS)*As of Saturday, February 6Reported COVID-19 Outbreaks in Washington StateGoods-producing industry, n = 67124%Service-providing industry, other; n = 162258%Service-providing industry, Grocery; n = 1536%Government, n = 1806%Community or other, n = 1806%Page 33 of 227
Washington State Department of Health | 7•There have been 153 grocery settings outbreaks reported to DOH•Grocery category is defined as•Establishments with NAICS codes for grocery stores, supermarkets, department stores, and warehouse super stores AND•Stayed open during the shut down on the premise of their ability to provide food & groceries to customers.•Make up 6 % of the reported non-healthcare setting outbreak events and 3.2% of all reported outbreak eventsGrocery COVID-19 Outbreakshttps://www.doh.wa.gov/Portals/1/Documents/1600/coronavirus/StatewideCOVID-19OutbreakReport.pdfPage 34 of 227
Washington State Department of Health | 8COVID-19 Outbreaks in Grocery Settings•Data reflects outbreaks reported to DOH since the beginning of the pandemic.•Eachbarrepresents the number of grocery outbreaks reported in a week. Page 35 of 227
Washington State Department of Health | 9•Incomplete outbreak reporting •Outbreaks may go unreported due to asymptomatic cases, lack of testing, etc. •Incomplete outbreak investigations •Investigations may provide limited detail differentiating between types of staff•Customers are not typically considered in these outbreak investigations; •Investigations typically limited to staff •Inconsistent case linkage with WDRS outbreak events•Limited public health bandwidth to support data entry and case follow upLimitationsPage 36 of 227
To request this document in another format, call 1-800-525-0127. Deaf or hard ofhearing customers, please call 711 (Washington Relay) or email civil.rights@doh.wa.gov. Page 37 of 227
The NW Grocery Association represents grocery stores throughout Washington State. Our members – QFC,
Fred Meyer, Haggen, Safeway, Albertsons, and Costco – have worked for the last 14 months to support our
communities and our employees during COVID.
The majority of our grocers have a union-represented work force. Wages and benefits are negotiated with
our employees among the four grocery stores and UFCW 21 or other locals. For Costco, while not entirely
union, it pays a comparable wage to what is paid by union grocers, including benefits.
The table below reflects the recorded wage rates for some of our grocery store members in Auburn. This is
not complete data from all of our members in Auburn, but it is representative of the contracted wages we
negotiate with our union-represented workforce. The average wage number provided below does NOT
include corporate staff wages.
Store Current Average Wage – Does not
include COVID-19 additional wage
paid
Additional wages paid during
2020
Safeway 4483 (A St) $19.27 per employee $159,185 above normal
Safeway 0531 (101 Auburn Wy) $19.39 per employee $184,258 above normal
Fred Meyer’s averaging across
Auburn
$19.69 per employee Not yet available
In addition our employers pay an additional average of $4.65 in health and welfare and $1.52 for pension per
hour for grocery clerks in Auburn to the above average base wage rates according to our employer union
representative. This is the most common rate; the pension rate may vary a bit by position within the store
depending on job classification.
Since the beginning of the COVID-19 pandemic, our members in Auburn have provided the following benefits
to employees:
• An average of $2.00 per hour additional wage paid for several months. Some employers continue to
pay this benefit today.
• Lump sum cash benefits were paid by some employers in addition to the additional per hour wage
increase.
• All available hours were offered first to our employees before hiring outside help
• To accommodate for the loss of childcare and school closures, we offered short-notice scheduling
changes, temporary transfers to stores closure to home, and worked to find available reduced cost
child care for our staff
• Offered 80 hours incremental paid leave with first day coverage for any employee with a positive
COVID-19 test or household positive test, or who answered in the affirmative to any COVID
Page 38 of 227
symptoms in the pre-shift screening, or who had been traced to anyone who was COVID positive;
after 80 hours, an employee was able to use other available leave to cover additional time off
• Protection of health insurance and position/seniority while the employee was out, especially if it
were for an extended time period
• Additional leave is provided for employees who may have a contraindication or reaction to the
COVID-19 vaccine.
• Additional one-time cash payments, gift cards and other incentives continue to be offered to workers
to get vaccinated.
• Offered equal opportunity for incentive for those who had medical/religious constraints by
completing an educational health and safety course to receive payment
The hazard pay ordinances have created wage inequities within our region. Employees on one side of a
street may have government-mandated increase in wages; another worker on another block doesn’t. It
creates wage inequities within a union-negotiated regional contract. Regional contracts provide wage
standardization agreed to between workers and employers; council action disrupts that.
Grocers have also invested:
• Millions of dollars in PPE for our stores – masks for employees, barriers at the check stands and in
departments, cleaning supplies, distancing measures, occupancy checks, masks for customers
• Negotiations with law enforcement agencies to assist in mask enforcement when customers refuse
to wear one in the store or assault one of our employees
• Free vaccines in our stores including walk-in vaccination at Safeway and Albertsons stores. We
argued with the Governor’s office to move grocery workers up in the list of employee groups allowed
to get vaccinated
This investment in safety measures has protected consumers and grocery workers, as grocery stores have not
been identified by any Washington health department as major vectors of virus transmission. In fact, the
Washington Department of Health reports that grocery stores make up only 6% of the reported non-health
care setting COVID-19 outbreak events and only 3.2% of all outbreak events in the state (see attached
report.)
The hazard pay ordinances in Washington have created wage inequities within our region. Employees on one
side of a street may have government mandated increase in wages while another worker on another block
does not. It also creates wage inequities within a union-negotiated regional contract. Regional contracts
provide wage standardization agreed to between workers and employers and Council action disrupts that.
Our best tool in ending this pandemic – and ensuring the safety of our employees – is to vaccinate our
workers and the people in our community. An additional $4 an hour in wages without requiring this
additional pay be tied to vaccination as an incentive, will do nothing to make grocery stores “safer.” Council
should partner with grocery employers and employees in a vaccine education and outreach effort, not pass
new arbitrary wage mandates. Encouraging our workforce to get vaccinated WILL make the difference.
Unfortunately, our best efforts to get our employees vaccinated have resulted in lower rates than we would
have anticipated, and our employees are not getting vaccinated. Additional wages without new incentives
will do nothing to close this gap.
Page 39 of 227
An alliance of the independent grocery and
convenience store industries.
www.wa-food-ind.org ● 1415 Harrison Ave NW ● Olympia, WA 98502
PO Box 706 ● Olympia, WA 98507-0706 ● (360) 753-5177
Hazard Pay
Impact on Grocers
Independent grocery stores are small, family-owned or independently operated businesses.
Mandates like hazard pay unfairly target one industry in the community — the grocery industry
— and have a disproportionate impact on WFIA members, as we are not national companies sold
on the stock market. WFIA members are your neighbors who live in and support your
communities.
Faulty, Out-of-State Data Used to Justify Hazard Pay
Advocates for hazard pay rely on two studies: The Brookings Report and the British Medical
Journal’s Occupational and Environmental Medicine, which were released in November 2020
and October 2020, respectively. The Brookings Report included information about the revenue of
U.S. national brands, while Occupational and Environmental Medicine was conducted in May
2020 in a single grocery retail store in Massachusetts during the height of the pandemic. All
information used in the intent sections of all ordinances — proposed and enacted — throughout
local governments in Washington and other states have come from both of these studies.
The data used in The Brookings Report does not include any independent grocery stores, only
grocery stores sold on the stock market. Additionally, 10 out of the 12 companies highlighted as
problematic are not included in hazard pay discussions. The data used in Occupational and
Environmental Medicine is not statistically significant due to the small number of individuals
interviewed, during the beginning of the pandemic. Using data from May 2020 is an unfair
comparison to May 2021 given the proactive and innovative safety precautions used in grocery
stores, and the availability of vaccines.
The data used in the above reports are also not Washington-specific, and no Washington state
data is used. According to the most recent Washington State Department of Health Data, total
grocery outbreaks in Washington state are 5.8%. Other industries considered more dangerous:
food service/restaurant; childcare/pre-k, manufacturing (non-food), general retail, construction,
K-12 schools, and “other.” Through proactive safety measures taken by management and the fact
that it is very uncommon for any customer to spend 10-15 minutes within 6 feet of an employee
in a grocery store, grocery workers’ exposure to COVID-19 has been very low in Washington
state. This trend continues today, especially in our independent stores: most have had limited or
no outbreaks.
Proactive Approaches Helped Grocery Workers During the Height of the Pandemic
WFIA employers value their employees, often treating them like extended family. Grocery
employees are the backbone of their stores, and throughout the pandemic, they have faced
significant regulatory hurdles and have been asked to do more than ever before. Grocery stores
Page 40 of 227
An alliance of the independent grocery and
convenience store industries.
www.wa-food-ind.org ● 1415 Harrison Ave NW ● Olympia, WA 98502
PO Box 706 ● Olympia, WA 98507-0706 ● (360) 753-5177
have provided safe working and shopping environments since the beginning of the pandemic.
Grocers have also led the charge in developing safety measures and implementing protocols
before state and local agencies had anything in place. This includes, but is not limited to:
• Providing free face masks and other PPE for employees
• Installing plexiglass partitions at check stands and in specialty parts of stores, such as
delis or meat markets
• Implementing and encouraging social distancing
• Implementing stronger cleaning protocols
• Providing special shopping hours for older and medically fragile populations
• Upgrading ventilation systems
• Increasing sick leave and health care benefits, including for high-risk employees who are
not currently working at the stores, but their benefits continue to be paid
• Providing employee pay incentives, gift cards and other rewards
The grocery industry was one of the first industries to take COVID-19 precautionary measures
for the protection of employees and customers. State and national grocery trade associations
released “best practices” for COVID-19 protections before any government mandated guidelines
for industries. WFIA helped create the statewide guidelines for grocery stores in Washington
state, working with the Department of Health, the Department of Labor & Industries, FEMA, and
the governor’s office.
In addition to store safety protocols, employers are focused on helping employees get vaccinated.
The more individuals that are vaccinated, the sooner that we can enter the “post-COVID” world
and end the state of emergencies. This should be our priority over hazard pay, as it has been over
a year since the pandemic started. Vaccines have been available to grocery workers since March,
while vaccines have been available to everyone 16 and older since April 15. This changes the
dynamic dramatically as we adjust to a post-COVID environment. Employers are compensating
employees for completing their vaccinations. and are providing sick leave for adverse reactions if
they occur. Paying workers — and only grocery workers — a higher hourly wage will not make
them “safer.” Vaccinations will make all of us safer.
Independent Grocers Profits are Not the Same as National Companies
WFIA’s independent grocery stores are Washington-based, locally owned, and community-
focused. Our stores are not sold on the stock market, and they tend to be owned by families or
individuals who live in your community.
Many of the local hazard pay ordinances include intent language that focus on independent
grocers. Some of the language includes the following:
“According to the USDA report, [U.S. Department of Agriculture November 2017
Report], independent grocery stores play an important role for local communities,
Page 41 of 227
An alliance of the independent grocery and
convenience store industries.
www.wa-food-ind.org ● 1415 Harrison Ave NW ● Olympia, WA 98502
PO Box 706 ● Olympia, WA 98507-0706 ● (360) 753-5177
including improving food access, as areas with a high share of low-income
households, as well as rural areas, tend to have more independent grocery stores.
Also according to the report, stores with a higher share of total sales from
USDA's Supplemental Nutrition Assistance Program redemptions are more likely
to be independently owned. The USDA report further notes that small-format
grocery stores, known as supermarkets, which account for a large share of
independent grocery stores, also mitigate food insecurity by improving physical
access to grocery stores, particularly for individuals with limited options for
transportation.”
The grocery industry has one of the lowest profit margins of any industry. In typical years, the
independent grocery stores have a profit margin of 1%. But profit is not the same as revenue. A
store may bring in $6 million per year in revenue, but actual profit is only $60,000 after payroll,
taxes, utilities, cost of product, and more.
Profits during COVID-19 increased during the beginning of the pandemic but have since evened
out or decreased. Increased costs due to COVID-19 operation costs and the increased cost of
products have drastically blunted profits, especially for the independent grocery store industry.
Independent grocers already face stiff competition from national brick-and-mortar and online
retailers. During the height of COVID-19, independent grocers were unable to receive product
solely because of their “market share,” which is nonexistent compared to the national chains.
Even now, independent grocers are only receiving 70% of their contracted amount of products,
while the bigger chains are receiving 98% or higher of their contracted amount. Independent
grocery stores are considered big enough to be impacted by the government-mandated wage
increase, but not big enough to receive their full allotment from manufacturers and other
suppliers. Yet, independent grocery stores often serve low-income and rural communities where
it is considered not profitable for other companies to operate.
What Hazard Pay Would Mean for a Local Store: Saars Super Saver Foods
Saars Super Saver Foods is an independent grocery store located in Auburn and a Washington
Food Industry Association member. Of the six stores impacted in Auburn, they are the only
independently owned and operated store. The store is part of a small chain, owned by a family
that lives in Pierce County.
During the pandemic, Saars has invested more than $100,000 in PPE and other COVID safety
measures. To date, the store has reported just 13 COVID cases: only 2 were contact traced
back to interactions at the grocery store.
According to Greg Saars, owner of Saars Super Saver Foods, the hazard pay would increase
payroll expense by $7,500 to $8,000 a week, resulting in $30,000 to $32,000 per month in extra
wages for the Auburn store. This is not sustainable based on current profit margins and the
Page 42 of 227
An alliance of the independent grocery and
convenience store industries.
www.wa-food-ind.org ● 1415 Harrison Ave NW ● Olympia, WA 98502
PO Box 706 ● Olympia, WA 98507-0706 ● (360) 753-5177
increased cost of food and supplies from manufacturers continue to challenge the store’s
competitiveness among larger chains.
Saars also pays above minimum wage and provides benefits for their employees. They invest in
their team and value their contribution to the community.
Conclusion
Grocery stores continue to safely operate during COVID-19. Hazard pay, imposed on just one
industry during the pandemic, will result in increased costs to both stores and consumers. This
will place small, independent grocery stores at a competitive disadvantage as they do everything
they can to compete and provide fair prices. Additional wage increases will have a significant
impact on their ability to compete not only with the national chains, but with other businesses
that are exempted because they sell items in addition to grocery items. The cost of food may go
up for all customers, which will have a significant impact on low-income families and
communities. Small grocers are facing challenging financial times and hazard pay mandates
force retailers to make difficult decisions.
This is no longer being presented has hazard pay, but compensation for working in an industry
asked to stay open during a pandemic. The message has changed from these jobs being
“hazardous” to workers needing hazard pay to be compensated for difficult working conditions
and trauma. Grocery stores were not the only industry that stayed open during the pandemic, nor
are grocery stores “unsafe.” We should not take away from industries that dealt with COVID-19
firsthand such as nurses, doctors, and other medical professionals.
We ask that you please to oppose the mandate, as it creates an unfair business climate for your
locally owned and operated grocery stores. These mandates suggest to the public that grocery
stores are unsafe, which is unsupported by the state and local county data. Grocers have
proactively worked to protect their employees and customers from COVID-19 since the early
days of the pandemic. This proposal does not recognize those efforts, and places additional
operational stress on your locally owned, community grocer.
Page 43 of 227
An alliance of the independent grocery and
convenience store industries.
www.wa-food-ind.org ● 1415 Harrison Ave NW ● Olympia, WA 98502;
PO Box 706 ● Olympia, WA 98507-0706 ● (360) 753-5177
Hazard Pay
Impact on Consumers
While sales have been up amid the pandemic, food retailers have historically operated on low
profit margins. Specifically, independent grocery and convenience stores are at 1% profit margin
during “normal times”, some of the lowest of any industry. COVID has made WFIA member
profits closer to 0.5%. Small grocers that have struggled to break out of a decade of inconsistent
growth are now faced with a challenge for survival in the COVID consumer landscape, when
consumers prioritize e-commerce and convenience. This negatively burdens small, family-run
grocers that do not have an online presence or the ability to provide delivery or pick up through
their company or a third party.
This also affects the communities they serve:
• Increased costs mean fewer choices and less convenience for consumers. The costs may
be passed along to consumers in the form of higher prices, reduced store services and
even store closures.
• At least one economic study stated that a $5/hour wage mandate would increase grocery
costs for a family of four by $400 a year due to higher food costs.
• Grocery stores are the largest retail employer of 16- to 19-year-olds, providing many
young people with their first jobs and a work ethic that will follow them for the rest of
their lives. These wage mandates could jeopardize jobs for these and other individuals,
resulting in limited jobs available in the stores.
• Additional costs may limit grocers’ donations within the communities they serve –
including monetary and in-kind donations to nonprofits where they provide food and
other essential products to help vulnerable populations.
Cost increases associated with a new grocery wage mandate will disproportionately impact low-
income families and communities at a time when many are still struggling to put food on the
table and make ends meet. Grocers will continue to provide employees with PPE and other safety
measures to keep the workplaces safe for employees and consumers. This will not change, but
the unintended consequences will impact consumers negatively – not only workers or the
business.
Page 44 of 227
Page 45 of 227
Office of Communicable Disease Epidemiology
COVID-19 OUTBREAKS IN
GROCERY SETTINGS
Page 46 of 227
1 2 3
Washington State Department of Health | 2
Workplace Outbreak
Definition
Grocery Setting
Outbreaks Statistics
AGENDA
Non-Healthcare
Congregate Setting
Team
Page 47 of 227
Non-Healthcare Congregate Setting Outbreak Program
•New program within Office of Communicable Disease Epidemiology
•Focus on COVID-19 outbreaks in correctional facilities, agriculture
facilities, schools, service-providing industries
•Provide subject matter expertise and epidemiological technical support for
Local Health Jurisdictions (LHJ) in outbreak response
•Develop setting-specific guidance
•Provide surge capacity for outbreak investigation
•Lead outbreak investigation for multi-jurisdictional outbreaks
•Report on statewide COVID -19 outbreaks
Page 48 of 227
OVERVIEW
COVID-19 Workplace Outbreaks
Page 49 of 227
Washington State Department of Health | 5
COVID-19 Outbreak Investigations
Workplace Outbreak
LHJ notified LHJ initiates workplace
outbreak investigation
LHJ notifies DOH by entering an
outbreak event into statewide
surveillance system
Page 50 of 227
Washington State Department of Health | 6
Workplace cluster:
•Two or more laboratory -positive (PCR or antigen) cases, AND
•At least two cases have onsets within 14 days of each other, AND
•Plausible epi-link in the workplace (e.g., case-patients work on the same shift or in the
same building, or benefit from employee sponsored transportation or housing), AND
•No other known epidemiological link outside of the workplace (e.g., case -patients do
not share a household, and there is no epi-link suggesting transmission is more likely
to have occurred during private carpooling or social interactions outside of the
workplace).
https://www.doh.wa.gov/Portals/1/Documents/5100/420-284-Guidance-NonHC-Workplace.pdf
COVID-19 GUIDANCE FOR NON-HEALTHCARE WORKPLACES
Page 51 of 227
SUMMARY STATISTICS
Grocery Setting Outbreaks in Washington State
Page 52 of 227
Washington State Department of Health | 8
Total Non-healthcare
setting outbreaks
reported to DOH:
•1446*
Service-providing goods
producing industries are
defined by the North
American Industry
Classification System
(NAICS)
*As of Saturday, Nov. 07
Reported COVID -19 Outbreaks in Washington State
Goods-producing industry,
n = 415
29%
Service-providing industry, other;
n = 754
52%
Service-providing industry, Grocery;
n = 76
5%
Government,
n = 100
7%
Community, other;
n = 101
7%
Page 53 of 227
Washington State Department of Health | 9
•There have been 76 grocery settings outbreaks reported to DOH
•Grocery category is defined as
•Establishments with NAICS codes for grocery stores, supermarkets,
department stores, and warehouse super stores AND
•Stayed open during the shut down on the premise of their ability to
provide food & groceries to customers.
•Make up 5.2 % of the reported non-healthcare setting outbreak events and 2.8% of
all reported outbreak events
Grocery COVID-19 Outbreaks
https://www.doh.wa.gov/Portals/1/Documents/1600/coronavirus/StatewideCOVID -19OutbreakReport.pdf
Page 54 of 227
Washington State Department of Health | 10
COVID-19 Outbreaks in Grocery & Retail Settings*
•305 linked cases to
grocery outbreak
events
•Median = 3
•Range: 2 -29
8
5
8
10
14
13
9
8
1
2 2
3
15
13
11
9
17
0
2
4
6
8
10
12
14
16
18
Mar Apr May Jun Jul Aug Sep Oct Nov
Grocery (n = 76)Retail (n = 72)
*Data reflect outbreaks reported to DOH since the beginning of the pandemic.
Data may be incomplete
Page 55 of 227
Washington State Department of Health | 11
•Limited outbreak reporting
•Outbreaks may go unreported due to asymptomatic cases, lack of testing,
etc.
•Customers are not typically considered in these outbreak investigations;
•Investigations typically limited to staff
•Limited public health bandwidth to support data entry and case follow up
Limitations
Page 56 of 227
Washington State Department of Health | 12
Recent Research
https://oem.bmj.com/content/early/2020/10/11/oemed-2020-106774
Key Findings
•Employees with direct customer exposure
were more likely to test positive for SARS -
CoV-2.
•The inability to practice social distancing
consistently at work was a significant risk
factor for anxiety and depression.
•Commuting to work by public
transportation/shared rides was significantly
associated with depressive state.
Page 57 of 227
Washington State Department of Health | 13
Additional Resources
DOH COVID-19 Workplace Safety Guidance
https://www.doh.wa.gov/Portals/1/Documents/5100/420-284-Guidance-NonHC-
Workplace.pdf
DOH COVID-19 Guidance for Food Workers & Food Establishments
https://www.doh.wa.gov/Portals/1/Documents/1600/coronavirus/FoodWorkerEstablishment.p
df
DOH COVID-19 Guidelines for Grocery Stores
https://www.doh.wa.gov/Portals/1/Documents/1600/coronavirus/GroceryStores.pdf
DOH Statewide COVID-19 Outbreak Report
https://www.doh.wa.gov/Portals/1/Documents/1600/coronavirus/StatewideCOVID -
19OutbreakReport.pdf
Safe Start Washington Reopening Guide
https://www.governor.wa.gov/sites/default/files/SafeStartPhasedReopening.pdf
Page 58 of 227
Questions?
Page 59 of 227
To request this document in another format, call 1-800-525-0127. Deaf or hard of
hearing customers, please call 711 (Washington Relay) or email civil.rights@doh.wa.gov.
Page 60 of 227
COVID-19 PROFITS & HAZARD PAY IN THE
GROCERY INDUSTRY
SARAH CHERIN, EXECUTIVE VICE-PRESIDENT
UFCW LOCAL 21
Page 61 of 227
STAY-AT -HOME ORDERS LEAD TO UNPRECEDENTED SPIKE
IN SUPERMARKET SALES
$ BILLIONS; SOURCE: USDA
$776
$797
$865
$814
$851
$696
$500
$550
$600
$650
$700
$750
$800
$850
$900
2018 2019 2020
Supermarkets Restaurants
Page 62 of 227
COVID-19 BOOSTS SALES AT KROGER AND ALBERTSONS
SOURCE: COMPANY FILINGS (4Q20 RESULTS NOT YET AVAILABLE FOR ALBERTSONS)
1.5%2.2%2.5%2.0%
19.0%
14.6%
10.9%10.6%
1.5%2.4%2.7%1.8%
26.5%
13.8%
12.3%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
1Q19 2Q19 3Q19 4Q19 1Q20 2Q20 3Q20 4Q20
Same Store Sales
Kroger Albertsons
Page 63 of 227
COVID-19 SALES INCREASES LEAD TO WINDFALL PROFITS
NET INCOME, IN $ MILLIONS; SOURCE: COMPANY FILINGS (ALBERTSONS DATA THROUGH 3RD QUARTER)
$399
$994
$-
$200
$400
$600
$800
$1,000
$1,200
2019 2020
Albertsons
$1,659
$2,585
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
2019 2020
Kroger
Page 64 of 227
FRONTLINE WORKERS VS SHAREHOLDERS: WHO'S ESSENTIAL?
KROGER
$342.7
$2,585.0
Kroger 2020 after-tax hazard pay & profit
($ in millions)
Hazard pay Profit
$342.7
$1,324.0
$-
$200.0
$400.0
$600.0
$800.0
$1,000.0
$1,200.0
$1,400.0
Kroger 2020 after-tax hazard pay & share
repurchases ($ in millions)
Hazard pay Stock buybacks
Page 65 of 227
FRONTLINE WORKERS VS SHAREHOLDERS: WHO'S ESSENTIAL?
ALBERTSONS
$263.8
$994.4
Albertsons 2020 after-tax hazard pay & profit
($ in millions; through 3Q20)
$263.8
$1,864.7
$-
$200.0
$400.0
$600.0
$800.0
$1,000.0
$1,200.0
$1,400.0
$1,600.0
$1,800.0
$2,000.0
Hazard pay Stock buybacks
Albertsons 2020 after-tax hazard pay & share
buybacks ($ in millions; through 3rd quarter)
Page 66 of 227
DESPITE COVID-19 COSTS & BILLIONS IN STOCK BUYBACKS
SUPERMARKET CHAINS ARE FLUSH WITH CASH
$399
$1,687
0.0
200.0
400.0
600.0
800.0
1000.0
1200.0
1400.0
1600.0
1800.0
Feb-01-2020 Jan-30-2021
The Kroger Co.: Cash & Short Term Investments
($ in millions)
$471
$1,847
0.0
200.0
400.0
600.0
800.0
1000.0
1200.0
1400.0
1600.0
1800.0
2000.0
Feb-29-2020 Dec-05-2020
Albertsons Inc.: Cash & Short Term Investments
($ in millions)
Page 67 of 227
SUPERMARKETS
ALREADY RAISED
PRICES
Supermarket chains claim they
would be forced to raise prices
on consumers if they provide
hazard pay
This is untrue—the large chains
operating here are flush with
cash and can easily afford it
Fact: one reason for the
windfall profits over the past 12
months is that these firms
already raised consumer prices
significantly
Page 68 of 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
Resolution No. 5593 (Comeau)(20 Minutes)
Date:
May 5, 2021
Department:
Finance
Attachments:
Res olution No. 5593
Exhibit A
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The City provides animal control related services to residents through a contract with the
Auburn Valley Humane Society (AVHS). That contract provides that AVHS shall determine
the prices for its services, and allows f or periodic City review of AVHS prices to ensure they
are competitive.
Pursuant to this contract, the City has reviewed the AVHS current price schedule and
proposed revised price schedule to take effect on 7/1/21 (both are included in Exhibit A,
attached to Resolution 5593). Upon review, the City believes that AVHS prices are
competitive, with the exception of its current 6th and subsequent animal impound charges.
Currently, those impound prices are substantially higher than those charged by other localities
f or similar services. I n its proposed revised f ee schedule, AVHS proposes to substantially
reduce those fees by 7/1/21, bringing them to within a competitive price range. The City
supports AVHS adoption of its proposed revised f ee schedule, and further supports its
adoption prior to 7/1/21, to the extent practicable.
The City supports the adoption of Resolution 5593
Rev iewed by Council Committees:
Councilmember:Baggett Staff:Comeau
Meeting Date:May 10, 2021 Item Numb er:
Page 69 of 227
-----------------------------
Resolution No. 5593
May 5, 2021
Page 1 of 4
RESOLUTION NO. 5593
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, REVIEWING A SCHEDULE OF
PRICES FOR SERVICES PROVIDED BY THE AUBURN
VALLEY HUMANE SOCIETY TO ENSURE COMPETITIVE
SERVICE PRICES
WHEREAS, the City provides its animal shelter services to the public
through a contract with the Auburn Valley Humane Society (AVHS). The City’s
current AVHS contract was adopted by Resolution No. 4747 on September 19,
2011, and by its terms expires on December 31, 2026;
WHERAS, paragraph IV(B) of the AVHS contract provides that AVHS shall
establish the prices for its animal shelter services, subject to the City’s right to
periodically review them to ensure they are competitive with those of other animal
shelters;
WHEREAS, AVHS provided its price and fee schedule for its services to
the City for review on April 30, 2021. It is attached as Exhibit A to this resolution.
Exhibit A includes both current AVHS fees, and proposed fee changes AVHS
intends to make effective on July 1, 2021;
WHEREAS, pursuant to the City’s contract with AVHS, the City Council
has reviewed the current and proposed AVHS prices reflected in Exhibit A to
compare them with the prices charged by other local animal shelters for similar
services;
Page 70 of 227
-----------------------------
Resolution No. 5593
May 5, 2021
Page 2 of 4
WHEREAS, the prices AVHS currently charges for its services in Exhibit
A are relatively competitive and comparable with those charged by other area
shelters, with the exception of its animal impound charges ($1,120 or $2,080 for
a 6th or subsequent impound, depending on whether or not the impounded animal
is altered). This current impound fee is markedly higher than those imposed by
other compared localities, such as the City of Seattle or Metro Animal Services
(which serves the Puyallup area). However, in its revised fee schedule to take
effect July 1, AVHS lowers its impound fees to range from $180 to $580
(depending on the number of impounds, and whether the animal is licensed or
altered), making AVHS impound fees comparable with those charged by other
local animal shelters.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, HEREBY RESOLVES as follows:
Section 1. After reviewing Exhibit A to ensure that the prices AVHS
charges for its services are competitive, the City finds that AVHS currently
charges competitive prices for its services in comparison to other local animal
shelters, with the exception of its current charges for 6th or subsequent animal
impounds, which AVHS intends to revise effective July 1, 2021 as set forth in
Exhibit A. The City believes that the revised AVHS fee schedule in Exhibit A, to
take effect on July 1, 2021, is competitive with those of other local animal shelters.
Page 71 of 227
-----------------------------
Resolution No. 5593
May 5, 2021
Page 3 of 4
The City Council supports AVHS in its adoption of this revised fee schedule, and
would support its adoption before July 1 to the extent practicable.
Section 2. The Mayor is hereby authorized to implement such
administrative procedures as may be necessary to carry out the directions 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: APPROVED AS TO FORM:
____________________________ ____________________________
Shawn Campbell, MMC, City Clerk Kendra Comeau, City Attorney
Page 72 of 227
RESOLUTION 5593 – EXHIBIT A
Page 73 of 227
RESOLUTION 5593 – EXHIBIT A
Page 74 of 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6814 (Thomas)(15 Minutes)
Date:
May 5, 2021
Department:
Finance
Attachments:
Ordinance No. 6814
Exhibit A
Exhibit B
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
I n February 2020, BERK Consulting gave the City Council a presentation on the City’s
General Fund 8 year f orecast, and identified some of the f iscal 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.
Since this time Council has reviewed several different B&O models f or consideration, and
has reviewed the impact analysis of several different strategies on the February 22, 2021,
March 22, 2021, and April 12, 2021 study sessions. The final version of the Business and
Occupation Tax Code f or Council consideration is expected to generate approximately $5.3
million per year to support general fund operations and services. The code includes the
f ollowing main tenets:
1. A gross receipts tax applied to businesses that generate gross revenue in excess of
$500,000 per calendar year;
2. A tiered gross receipts tax rate as f ollows: .05% f or retail, .15% f or services, .18% for
wholesale, and .1% for manufacturing and other businesses;
3. A square f oot tax for warehouse space exceeding 4,000 square feet, of $0.10 per
square f oot per quarter; and
4. Tax credits available f or new businesses and businesses within the Auburn Business
Improvement Area
Rev iewed by Council Committees:
Page 75 of 227
Councilmember:Baggett Staff:Thomas
Meeting Date:May 10, 2021 Item Numb er:
Page 76 of 227
CITY OF AUBURN, WASHINGTON
ORDINANCE NO. 6814
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, ADDING NEW CHAPTERS TO
TITLE 3 OF THE AUBURN CITY CODE (REVENUE AND
FINANCE) TO BE KNOWN AS BUSINESS AND
OCCUPATION TAX (CHAPTER 3.53) AND BUSINESS AND
OCCUPATION TAX ADMINISTRATIVE CODE (CHAPTER
3.54); PROVIDING FOR A REFERENDUM PROCESS; AND
PROVIDING A SEVERABILITY CLAUSE AND AN
EFFECTIVE DATE.
WHEREAS, the City of Auburn, Washington (the “City”) is a non-charter optional
municipal code city as provided in Title 35A RCW, incorporated under the laws of the state of
Washington; and
WHEREAS, in 2018, during the creation of the City’s 2019/2020 biannual budget, the
City’s long rang forecast identified a structural deficit on the General Fund financial condition
resulting from several factors, including the 1% limitation on regular property tax, the sunset of
streamlined sales tax mitigation revenue and pressure for increased services that outpace the
increase in property and sales tax; and
WHEREAS, the City subsequently engaged with BERK consultants to help the City
identify a strategy to overcome the structural deficit; and
WHEREAS, several options were identified as a result of that study, including reviewing
service delivery adjustments, updating the City’s cost recovery model, increasing City utility taxes,
and imposing a business and occupation tax, in order to preserve the City’s financial sustainability;
and
WHEREAS, the need for additional revenue sources and the options identified by the study
have been considered by City staff and City Council; and
WHEREAS, Washington Constitution Article XI, Section 12 and RCW 35A.82.020 and
RCW 35A.11.020 grant the City the authority to license for revenue and to define taxation
categories in order to respond to the unique concerns and responsibilities of the City; and
WHEREAS, these provisions of the law grant the City authority to impose a business and
occupation tax on businesses operating within the City; and
WHEREAS, RCW 35.102.040 requires the City utilize the mandatory provisions of the
model ordinances developed by Washington cities when imposing a business and occupation tax
and adopting administrative provisions related to the imposition and collection of such a tax, but
also allows for flexibility to customize the ordinances based on local goals and policies; and
Page 77 of 227
-2-
10120 00001 jg314w27pg
WHEREAS, the model ordinance provides mandatory and standard exemptions for
potential inclusion but also gives the City the ability to create certain exemptions from business
and occupation tax including an annual gross receipts exemption threshold for small businesses to
meet the City’s own objectives, exemptions to set economic policy, and exemptions to maintain
local control; and
WHEREAS, the model ordinance also provides mandatory and standard deductions for
potential inclusion that ensures businesses are not taxed on the same revenue by multiple
jurisdictions; and
WHEREAS, the City Council has determined that imposition of a business and occupation
tax as provided herein and providing for uniform administration of the City’s tax codes will be in
the best interest of the public health, safety, and welfare;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DOES ORDAIN as follows:
Section 1. Amendment to Title 3 Revenue and Finance. A new chapter, Chapter 3.53
Business and Occupation Tax, is added to Title 3 as set forth in Exhibit A to this ordinance.
Section 2. Amendment to Title 3 Revenue and Finance. A new chapter, Chapter 3.54
Business and Occupation Tax Administrative Code, is added to Title 3 as set forth in Exhibit B to
this ordinance.
Section 3. Referendum. This ordinance is subject to referendum as set forth in
RCW 35.21.706. A referendum petition to repeal this ordinance may be filed with the City Clerk
within seven (7) days of adoption of this ordinance. Within ten (10) days of such filing, the City
Clerk shall confer with the petitioner concerning form and style of the petition, issue the petition
and identifications number, and secure an accurate, concise, and positive ballot title from the City
Attorney. The petitioner shall then have thirty (30) days in which to secure the signatures of not
less than fifteen (15) percent of the City’s registered voters as of the last municipal general election
upon petition forms which contain the ballot title and the full text of the measures to be referred.
The City Clerk shall verify the sufficiency of the signatures on the petition and, if sufficient valid
signatures are properly submitted, shall certify the referendum measure to the next election ballot
within the City or at a special election ballot as provided pursuant to RCW 35.17.260(2).
Section 4. Severability; Ratification. Should any section, subsection, paragraph,
sentence, clause, or phrase of this ordinance or its application to any person or situation be declared
unconstitutional or invalid for any reason, such decision shall not affect the validity of the
remaining portions of this ordinance or its application to any person or situation. All acts taken
pursuant to the authority granted in this ordinance but prior to its effective date are hereby ratified
and confirmed.
Section 5. Corrections by City Clerk or Code Reviser. Upon approval of the City
Attorney, the City Clerk and/or the Code Reviser are authorized to make necessary corrections to
this ordinance and the Exhibits attached hereto, including the corrections of scrivener or clerical
errors; references to other local, state, or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering and references.
Page 78 of 227
-3-
10120 00001 jg314w27pg
Section 6. Publication and Effective Date. A summary of this ordinance consisting of
the title shall be published in the official newspaper of the City. In the event that no referendum
petition is filed, this ordinance shall take effect at 12:01 am on ______________, 2021.
PASSED by the City Council of the City of Auburn, Washington, at a regular meeting of
the City Council held on _______________, 2021.
INTRODUCED:______________________
PASSED: ___________________________
APPROVED: ________________________
CITY OF AUBURN, WASHINGTON
Nancy Backus, Mayor
ATTEST:
Shawn Campbell, City Clerk
APPROVED AS TO FORM:
City Attorney
Page 79 of 227
1
EXHIBIT A
CHAPTER 3.53
BUSINESS AND OCCUPATION TAX
Sections:
3.53.010 Exercise of revenue license power.
3.53.020 Definitions.
3.53.030 Agency – sales and services by agent, consignee, bailee, factor or auctioneer.
3.53.040 Imposition of the tax – tax or fee levied; business license fee exemption.
3.53.050 Multiple activities credit when activities take place in one or more cities with eligible gross
receipt taxes.
3.53.060 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.
3.53.070 Assignment of gross income derived from intangibles.
3.53.080 Allocation and apportionment of income when activities take place in more than one
jurisdiction.
3.53.090 Allocation and apportionment of printing and publishing income when activities take place
in more than one jurisdiction.
3.53.100 Exemptions.
3.53.110 Deductions.
3.53.120 Tax credits.
3.53.130 Tax part of overhead.
3.53.140 Administrative provisions.
3.53.150 Severability clause.
3.53.010 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 with the
licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with the City
code.
3.53.020 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.
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
Page 80 of 227
2
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, marijuana, or marijuana infused products as defined by RCW 69.50.101(y) and
(ff).
2. “Farmer” means any person engaged in the business of growing or producing, upon the person’s
own lands or upon 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. “Farmer” does not include any person engaged in the business of growing, producing,
processing, selling or distributing marijuana.
B. “Artistic or cultural organization”
1. The term “artistic or cultural organization” means an organization which 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 definition,
for viewing or attendance by the general public.
2. The organization must be a not-for-profit corporation under Chapter 24.03 RCW.
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 sole under
Chapter 24.12 RCW.
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
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.
Page 81 of 227
3
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, Vietnam or disabled veteran 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 object 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 thereof:
1. Any use as a consumer; and
2. The manufacturing of 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 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 put the property to the buyer’s
own purposes. 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
Page 82 of 227
4
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 is authorized in writing by the buyer 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 (Title 62A RCW) do not determine when or where
delivery of tangible personal property occurs for purposes of taxation.
G. “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.
H. “Digital automated service,” “digital code” and “digital goods” have the same meaning as in RCW
82.04.192.
I. “Digital products” means digital goods, digital codes, digital automated services, and the services
described in RCW 82.04.050(2)(g) and (6)(b).
J. “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
3.53.040; 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; 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
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.
K. “Engaging in business”:
Page 83 of 227
5
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 thereof 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 of those 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 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.
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.
Page 84 of 227
6
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
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.
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.
Page 85 of 227
7
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 include 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.
L. “Extracting” is the activity engaged in by an extractor and is reportable under the extracting
classification.
M. “Extractor” means every person who from the person’s own 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.
N. “Extractor for hire” means a person who performs under contract necessary labor or mechanical
services for an extractor.
O. “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.
Page 86 of 227
8
P. “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 whatsoever paid or
accrued and without any deduction on account of losses.
Q. “Manufacturing” means the activity conducted by a manufacturer and is reported under the
manufacturing classification.
R. “Manufacturer,” “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 wherein labor or skill
is applied, by hand or machinery, to materials or ingredients so that as a result thereof a new,
different or useful product is produced 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
Page 87 of 227
9
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.
S. “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 or any instrumentality thereof.
T. “Processing 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 a part of the finished product the person will be deemed to be a
manufacturer and not a processor for hire.
U. “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 not
such additional product was an expected or intended result of the extracting or manufacturing
activities.
V. “Retailing” means the activity of engaging in making sales at retail and is reported under the
retailing classification.
W. “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, 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;
Page 88 of 227
10
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.
X. “Sale,” “casual or isolated sale”:
1. “Sale” means any transfer of the ownership of, title to, 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.
Y. “Sale at retail”, “retail sale”:
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, among others, without limiting the scope hereof, 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 82.04.470, 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
Page 89 of 227
11
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 82.04.065. 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 ACC 3.53.040.A.7.
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 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 in respect
thereto, but excluding charges made for the use of coin-operated laundry facilities when such
facilities are situated in an apartment house, rooming house, or mobile home park for the
exclusive use of tenants thereof, and also excluding sales of laundry service to non-profit
health care facilities, and excluding services rendered in respect to live animals, birds and
insects;
Page 90 of 227
12
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 article of tangible personal property therein or thereto, 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 Chapter 82.16 RCW;
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 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
Page 91 of 227
13
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. “Sale at retail” or “retail sale” shall also include the sale of prewritten software other than
a sale to a person who presents a resale certificate under RCW 82.04.470, 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 put the
software into use. There is no separate sale of the key or code from the prewritten computer
software, regardless of how the sale may be 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. 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.
i. The service described in this subsection 5.b includes the right to access and use
prewritten software to perform data processing.
ii. For purposes of subsection 5.b.i “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,
Page 92 of 227
14
the State of Washington, or by the United States 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
Chapter 35.82 RCW, including the installing, or attaching of any article of tangible personal
property therein or thereto, whether or not such personal property becomes a part of the realty 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, any instrumentality thereof, or
a county or city housing authority. Nor shall the term include the sale of services or charges
made for cleaning up for the United States, or 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 3.53.040.A.7.)
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 3.53.040.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;
Page 93 of 227
15
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.
Z. “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, 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 80.04.010 for the purpose of resale, as contemplated by RCW 35.21.715.
AA. “Service” means any sale or charge made for personal, business or professional service,
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.
BB. “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
Page 94 of 227
16
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,
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.
CC. “Taxpayer” means any “person”, as herein defined, 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.
DD. “Tuition fee” 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
Page 95 of 227
17
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 non-profit
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.
EE. “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.
FF. “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 thereof 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 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 Director 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
Page 96 of 227
18
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.
GG. “Wholesaling” means engaging in the activity of making sales at wholesale, and is reported
under the wholesaling classification.
3.53.030 Agency – sales and services by agent, consignee, bailee, factor or auctioneer.
A. Sales in Own Name – Sales or Purchases as Agent. 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 thereto, 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.
The burden shall be 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
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.
Page 97 of 227
19
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.
3.53.040 Imposition of the tax – tax or fee levied.
Except as provided in subsection C of this section, effective January 1, 2022 at 12:01 a.m. there is
hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging
in business activities within 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
Page 98 of 227
20
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 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 making 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 limiting the
scope hereof (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 warehouse 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 space that is leased, owned, occupied, or
otherwise maintained within the city during the reporting period, calculated to the nearest square foot.
Page 99 of 227
21
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.
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
Page 100 of 227
22
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. The gross receipts tax imposed in this section shall not apply to
any person whose gross proceeds of sales, gross income of the business, and value of products,
including by-products, as the case may be, from all activities conducted within the City during
any calendar year is equal to or less than $500,000 or is equal to or less than $125,000 during
any quarter if on a quarterly reporting basis.
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.
3.53.050 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 3.53.040.A shall be taxable under each applicable subsection.
B. Notwithstanding anything to the contrary herein, if 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.
Page 101 of 227
23
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
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.
3.53.060 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,
Page 102 of 227
24
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.
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.
3.53.070 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).
3.53.080 Allocation and apportionment of income when activities take place in more than
one jurisdiction.
Gross income, other than persons subject to the provisions of Chapter 82.14A RCW, shall be
allocated and apportioned as follows:
A. Gross income derived from all activities other than those taxed as service or royalties under ACC
3.53.040.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;
Page 103 of 227
25
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 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 82.04.050(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 3.53.080.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
subsections ACC 3.53.080.C.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
this subsection ACC 3.53.080.D. The City may employ an alternative method for allocating the
income from the sale of digital products if the methods provided in subsections ACC 3.53.080.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 subsections ACC 3.53.080.C.1 through 5, the following definitions apply:
1. “Digital automated services,” “digital codes,” and “digital goods” have the same meaning as
in RCW 82.04.192;
2. “Digital products” means digital goods, digital codes, digital automated services, and the
services described in RCW 82.04.050(2)(g) and (6)(c); and
3. “Receive” has the same meaning as in RCW 82.32.730.
F. Effective January 1, 2020, gross income derived from activities taxed as services and other
activities taxed under ACC 3.53.040.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).
Page 104 of 227
26
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
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 2 of
this subsection F 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 35.102.050 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
Page 105 of 227
27
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 4 of this subsection F 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
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.
Page 106 of 227
28
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:
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
Page 107 of 227
29
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.
3.53.090 Allocation and apportionment of printing and publishing income when
activities take place in more than one jurisdiction.
Notwithstanding RCW 35.102.130, 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 82.04.280(1) by the Department of Revenue.
3.53.100 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 84.36.020 from the provision of care for children for
periods of less than twenty-four (24) hours.
C. Child Care Resource and Referral Services by Non-profit Organizations. This chapter does not
apply to non-profit 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), as hereafter
amended, 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.
Page 108 of 227
30
E. Non-profit Organizations—Credit and Debt Services. This chapter does not apply to non-profit
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 subsections 1, 2, or 3, above, of
this 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 48 RCW; nor to beneficiary
corporations or societies organized under and existing by virtue of Title 24 RCW, 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 and whose principal purposes are to furnish volunteer aid to members
of the armed forces of the United States 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 non-profit group training homes as defined by Chapter
71A.22 RCW or to the business activities of non-profit organizations from the operation of sheltered
workshops. For the purposes of this subsection, “the operation of sheltered workshops” means
performance of business activities of any kind on or off the premises of such non-profit organizations
which are performed for the primary purpose of:
1. Providing gainful employment or rehabilitation services to the handicapped 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 individuals.
Page 109 of 227
31
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) Section. This chapter shall not
apply to:
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, 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 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, 12
United States Code 611-631, 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, 12 United States Code 601-604a, that includes only international banking facility time deposits
(as defined in subsection (a)(2) of Section 204.8 of Regulation D (12 CFR Part 204), 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 48.14.020, 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.
Page 110 of 227
32
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.
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.
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
46.74.010.
S. Employees. This chapter shall not apply to any person in respect to the person’s employment in
the capacity as an employee or servant as distinguished from that of an independent contractor. For
the purposes of this subsection, the definition of employee shall include those persons that are
defined in the Internal Revenue Code, as hereafter amended. A booth renter is an independent
contractor for purposes of this chapter.
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) 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 19.146.050 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 82.38.020 and exempt under RCW 82.38.280, 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 66.04.010 and exempt in RCW 66.08.120.
Page 111 of 227
33
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
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 the 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) days to reimburse in kind a previous
accommodation sale by the buyer to the seller.
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, 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. However, per RCW 48.14.0201(7), this exemption is not intended to, and shall not,
impair the City’s ability to impose a tax hereunder upon the health care services directly delivered by
the employees of a health maintenance organization under Chapter 48.46 RCW.
CC. Nonprofit health care organization fees. This chapter shall not apply to amounts derived from medical,
nursing, ambulance, hospital, and other appropriate outpatient care as charges and service fees by
nonprofit health care organizations for the benefit of subscribers where none of such fees and charges
inure to the benefit of the organization or any of its employees, provided further that if a nonprofit health
care organization's annual gross income, minus any allowed deductions or exemptions as provided in this
chapter, exceeds $30,000,000.00 for any calendar year, the exemption in this subsection A shall not
apply to the amounts derived from health care organization service fees and charges. Non-profit health
Page 112 of 227
34
care organizations exceeding the $30,000.000 gross income threshold may take deductions in ACC
3.53.110S.
3.53.110 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 84.36.030. 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 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. Fees, Dues, and Charges Received by Non-Profit Organizations or Non-Profit Corporations. 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;
6. Charges made for operation of privately operated kindergartens;
7. 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
Page 113 of 227
35
8. Endowment funds.
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;
2. Amounts received from the United States or any of instrumentality thereof 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), as hereafter amended, 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 – exception. 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. 1071 et seq., as amended, or amounts
payable pursuant thereto.
Page 114 of 227
36
G. Interest on Investments or Loans Secured By Mortgages or Deeds of Trust. In computing tax, to
the extent permitted by Chapter 82.14A RCW, 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, 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 organized pursuant to the
laws thereof.
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
Page 115 of 227
37
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 64.32.010, as now or hereafter
amended, from a person who is an apartment owner as defined in RCW 64.32.010; 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 rebated 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 82.04.280; and
Page 116 of 227
38
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 Director may
issue a rule that provides detailed guidance as to how these deductions are to be calculated.
O. Constitutional Prohibitions. In computing tax, there may be deducted from the measure of the tax
amounts derived from business which the City is prohibited from taxing under the Constitution of the
State of Washington or the Constitution of the United States.
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. Amounts Derived from the Sale or Lease of Clean Alternative Fuel and Plug-in Hybrid Vehicle Sales.
The deduction applies as follows:
1. This chapter shall not include the proceeds collected on the sale or lease of new or used
passenger cars, light duty trucks, or medium duty passenger vehicles that are either exclusively
powered by clean alternative fuel; or is a plug-in hybrid vehicle that can travel at least 30 miles on
battery power alone.
2. Up to $45,000 per new vehicle or up to $30,000 per used vehicles may be deducted from taxable
revenue.
3. The sale of accessories purchased as part of the qualifying vehicle may be included in the
deduction, provided the total deduction does not exceed the total amounts listed in ACC
3.53.110.R.2.
4. Extended warranties and maintenance agreements cannot be included in the amount to be
deducted.
5. This deduction is eligible beginning January 1, 2022 and will expire December 31, 2025.
Page 117 of 227
39
S. Nonprofit health care organization fees. In computing the tax, nonprofit health care organizations may
deduct up to $30,000,000 in revenue derived from medical, nursing, ambulance, hospital, and other
appropriate outpatient care as charges and service fees by the nonprofit health care organization.
3.53.120 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. Therefore,
considering situations particular and unique to the City, the City finds that it is appropriate to
differ from the business and occupation tax model ordinance in providing for a new business tax
credit as described in this section.
2. There may be credited against the tax imposed by ACC 3.53.040, 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:
a. 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;
b. The taxpayer employs twenty (20) or more full-time equivalent positions in Auburn. An
FTE position is defined as each one thousand nine hundred and twenty (1,920) worker hours
per calendar year; and
c. The taxpayer may be required to submit its payroll information and/or other
documentation in support of such employee hours worked in the City.
d. The taxpayer must report, on each return filed, the taxpayer’s total number of full-time
employment positions created and positions currently filled.
e. 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 3.54, or any other
Page 118 of 227
40
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 Director 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 3.53.040, 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 3.54, 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.
4. The Director is authorized to promulgate rules implementing, interpreting, and enforcing the
provisions of this section.
3.53.130 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.
3.53.140 Administrative provisions.
The administrative provisions contained in ACC Chapter 3.54 shall be fully applicable to the
provisions of this chapter except as expressly stated to the contrary herein.
3.53.150 Severability clause.
Page 119 of 227
41
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 120 of 227
Chapter 3.54 TAX ADMINISTRATIVE
Exhibit B
CHAPTER 3.54
BUSINESS AND OCCUPATION TAX
ADMINISTRATIVE CODE
Sections:
3.54.010 Purpose.
3.54.020 Application of chapter stated.
3.54.030 Definitions.
3.54.040 Definitions – References to Chapter 82.32 RCW
3.54.050 Registration/license requirements.
3.54.060 When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold
provisions or relief from filing requirements – Computing time periods – Failure to file returns.
3.54.070 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording
payments – Payment must accompany return – NSF checks.
3.54.080 Records to be preserved – Examination – Estoppel to question assessment.
3.54.090 Accounting methods.
3.54.100 Public work contracts – Payment of fee and tax before final payment for work.
3.54.110 Underpayment of tax, interest, or penalty – Interest.
3.54.120 Time in which assessment may be made.
3.54.130 Over payment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
3.54.140 Late payment – Disregard of written instructions – Evasion – Penalties.
3.54.150 Cancellation of penalties.
3.54.160 Taxpayer quitting business – Liability of successor.
3.54.170 Administrative appeal.
3.54.180 Judicial review of hearing examiner decision.
3.54.190 Director to make rules.
3.54.200 Ancillary allocation authority of Director.
3.54.210 Mailing of notices.
3.54.220 Tax declared additional.
3.54.230 Public disclosure – Confidentiality – Information sharing.
3.54.240 Tax constitutes debt.
3.54.250 Unlawful actions – Violation – Penalties.
3.54.260 Suspension or revocation of business license and/or registration.
3.54.270 Closing agreement provisions.
3.54.280 Charge-off of uncollectible taxes.
3.54.290 Severability.
3.54.010 Purpose.
This chapter implements Washington Constitution Article XI, Section 12 and RCW 35A.82.020 and
35A.11.020 (code cities); RCW 35.22.280(32) (first class cities); RCW 35.23.440(8) (second class cities);
and RCW 35.27.370(9) (fourth class cities and towns), which give municipalities the authority to license for
revenue. In the absence of a legal or constitutional prohibition, municipalities have the power to define
taxation categories as they see fit in order to respond to the unique concerns and responsibilities of local
government. It is intended that this chapter be as uniform as possible among the various municipalities and Page 121 of 227
Chapter 3.54 TAX ADMINISTRATIVE
consistent with the mandatory requirements of Chapter 35.102 RCW for municipalities. Uniformity with
provisions of state tax laws should not be presumed, and references in this chapter to statutory or
administrative rule changes do not mean state tax statutes or rules promulgated by the Finance Department
of Revenue automatically apply. This chapter is to provide administrative specific guidelines and provisions
to implement, administer, and enforce the city tax codes.
3.54.020 Application of chapter stated.
The provisions of this chapter shall apply with respect to the taxes imposed under chapter 3.53 and under other
titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or
section.
3.54.030 Definitions.
For purposes of this chapter:
The definitions contained in chapter 3.53 shall apply equally to the provisions of this chapter unless the term is
defined otherwise in this chapter. In addition, the following definitions will apply.
A. “Reporting period” means:
1. A one-month period beginning the first day of each calendar month (monthly); or
2. A three-month period beginning the first day of January, April, July or October of each year (quarterly); or
3. A twelve-month period beginning the first day of January of each year (annual).
B. “Return” means any document a person is required by the City to file to satisfy or establish a tax or fee
obligation that is administered or collected by the City and that has a statutorily defined due date.
C. “Successor” means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a
business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the
taxpayer’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of
the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any
contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
D. “Tax year” or “taxable year” means the calendar year.
3.54.040 Definitions – References to Chapter 82.32 RCW
Where provisions of Chapter 82.32 RCW are incorporated in 3.54.110 of this Title, “Department” as used in the
RCW shall refer to the "Director" as defined in ACC 3.53.020 and “warrant” as used in the RCW shall mean
“citation or criminal complaint.”
3.54.050 Registration/license requirements.
No person shall engage in any business or conduct any business activity without first obtaining a valid
current business registration as required by ACC 5.10, General Business License.
3.54.060 When due and payable – Reporting periods – Monthly, quarterly, and annual returns –
Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
Page 122 of 227
Chapter 3.54 TAX ADMINISTRATIVE
A. Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this
chapter shall be due and payable in quarterly installments. At the Director’s discretion, businesses may be
assigned to a monthly or annual reporting period depending on the tax amount owing or type of tax. Until
December 31, 2020, tax payments are due on or before the last day of the next month following the end of the
assigned reporting period covered by the return. Effective January 1, 2021, tax payments are due on or before
the time as provided in RCW 82.32.045(1), (2), and (3).
B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the
Director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the
taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and
true.
C. Tax returns must be filed and returned by the due date whether or not any tax is owed.
D. For purposes of the tax imposed by chapter 3.53, any person whose value of products, gross proceeds of
sales, or gross income of the business, subject to tax after all allowable deductions, is equal to or less than
$500,000 in the current calendar year and/or whose combined taxable business warehouse square footage
within the city is 4,000 square feet or less, shall file a return, declare no tax due on their return, and submit the
return to the Director. The gross receipts and deduction amounts shall be entered on the tax return even though
no tax may be due.
E. A taxpayer that commences to engage in business activity shall file a return and pay the tax or fee for the
portion of the reporting period during which the taxpayer is engaged in business activity.
F. Except as otherwise specifically provided by any other provision of this chapter, in computing any period of
days prescribed by this chapter the day of the act or event from which the designated period of time runs shall
not be included. The last day of the period shall be included unless it is a Saturday, Sunday, or City or Federal
legal holiday, in which case the last day of such period shall be the next succeeding day which is neither a
Saturday, Sunday, or City or Federal legal holiday.
G. If any taxpayer fails, neglects or refuses to make a return as and when required in this chapter, the Director
is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to
base the Director’s estimate of the tax or fees due. Such assessment shall be deemed prima facie correct and
shall be the amount of tax owed to the City by the taxpayer. The Director shall notify the taxpayer by mail of the
amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall
thereupon become immediately due and payable.
3.54.070 Payment methods – Mailing returns or remittances – Time extension – Deposits –
Recording payments – Payment must accompany return – NSF checks.
A. Taxes shall be paid to the Director in United States currency by bank draft, certified check, cashier’s check,
personal check, money order, cash, or by wire transfer or electronic payment if such wire transfer or electronic
payment is authorized by the Director. If payment so received is not paid by the bank on which it is drawn, the
taxpayer, by whom such payment is tendered, shall remain liable for payment of the tax and for all legal
penalties, the same as if such payment had not been tendered. Acceptance of any sum by the Director shall not
discharge the tax or fee due unless the amount paid is the full amount due.
Page 123 of 227
Chapter 3.54 TAX ADMINISTRATIVE
B. A return or remittance that is transmitted to the City by United States mail shall be deemed filed or received
on the date shown by the cancellation mark stamped by the Post Office upon the envelope containing it. The
Director may allow electronic filing of returns or remittances from any taxpayer. A return or remittance which is
transmitted to the City electronically shall be deemed filed or received according to procedures set forth by the
Director.
C. If a written request is received prior to the due date, the Director, for good cause, may grant, in writing,
additional time within which to make and file returns.
D. The Director shall keep full and accurate records of all funds received or refunded. The Director shall apply
payments first against all penalties and interest owing, and then upon the tax, without regard to any direction of
the taxpayer.
E. For any return not accompanied by a remittance of the tax shown to be due thereon, the taxpayer shall be
deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this
chapter.
F. Any payment made that is returned for lack of sufficient funds or for any other reason will not be considered
received until payment by certified check, money order, or cash of the original amount due, plus a “non-sufficient
funds” (NSF) charge of twenty dollars ($20.00) is received by the Director. Any license issued upon payment with
a NSF check will be considered void, and shall be returned to the Director. No license shall be reissued until
payment (including the twenty dollars ($20.00) NSF fee) is received.
G. The Director is authorized, but not required, to mail tax return forms to taxpayers, but failure of the taxpayer
to receive any such forms shall not excuse the taxpayer from filing returns and making payment of the taxes or
fees, when and as due under this chapter.
3.54.080 Records to be preserved – Examination – Estoppel to question assessment.
Every person liable for any fee or tax imposed by this chapter shall keep and preserve, for a period of five (5)
years after filing a tax return, such records as may be necessary to determine the amount of any fee or tax for
which the person may be liable; which records shall include copies of all federal income tax and state tax returns
and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of
merchandise, and other data including federal income tax and state tax returns and reports shall be open for
examination at any time by the Director or its duly authorized agent. Every person’s business premises shall be
open for inspection or examination by the Director or a duly authorized agent.
A. If a person does not keep the necessary books and records within the City, it shall be sufficient if such
person (1) produces within the City such books and records as may be required by the Director, or (2) bears the
cost of examination by the Director’s agent at the place where such books and records are kept; provided that
the person electing to bear such cost shall pay in advance to the Director the estimated amount thereof including
round-trip fare, lodging, meals and incidental expenses, subject to adjustment upon completion of the
examination.
B. Any person who fails, or refuses a Finance Department request, to provide or make available records, or to
allow inspection or examination of the business premises, shall be forever barred from questioning in any court
action, the correctness of any assessment of taxes made by the City for any period for which such records have
not been provided, made available or kept and preserved, or in respect of which inspection or examination of the
business premises has been denied. The Director is authorized to determine the amount of the tax or fees Page 124 of 227
Chapter 3.54 TAX ADMINISTRATIVE
payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or
tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the City by the
taxpayer. The Director shall notify the taxpayer by mail the amount of tax so determined, together with any
penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable.
3.54.090 Accounting methods.
A. A taxpayer may file tax returns in each reporting period with amounts based upon cash receipts only if the
taxpayer’s books of account are kept on a cash receipts basis. A taxpayer that does not regularly keep books of
account on a cash receipts basis must file returns with amounts based on the accrual method.
B. The taxes imposed and the returns required shall be upon a calendar year basis.
3.54.100 Public work contracts – Payment of fee and tax before final payment for work.
The Director may, before issuing any final payment to any person performing any public work contract for the
City, require such person to pay in full all license fees or taxes due under this title from such person on account
of such contract or otherwise, and may require such taxpayer to file with the Director a verified list of all
subcontractors supplying labor and/or materials to the person in connection with said public work.
3.54.110 Underpayment of tax, interest, or penalty – Interest.
If, upon examination of any returns, or from other information obtained by the Director, it appears that a tax or
penalty less than that properly due has been paid, the Director shall assess the additional amount found to be
due and shall add thereto interest on the tax only. The Director shall notify the person by mail of the additional
amount, which shall become due and shall be paid within thirty (30) days from the date of the notice, or within
such time as the Director may provide in writing.
3.54.120 Time in which assessment may be made.
The Director shall not assess, or correct an assessment for, additional taxes, penalties, or interest due more than
four years after the close of the calendar year in which they were incurred, except that the Director may issue an
assessment:
A. Against a person who is not currently registered or licensed or has not filed a tax return as required by this
chapter for taxes due within the period commencing 10 years prior to the close of the calendar year in which the
person was contacted in writing by the Director;
B. Against a person that has committed fraud or who misrepresented a material fact; or
C. Against a person that has executed a written waiver of such limitations.
3.54.130 Over payment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of
limitations.
A. If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer’s records and
tax returns, the Director determines that the amount of tax, penalty, or interest paid is in excess of that properly
due, the excess amount shall be credited to the taxpayer’s account or shall be refunded to the taxpayer. Except
as provided in subsection B of this section, no refund or credit shall be made for taxes, penalties, or interest paid
more than four (4) years prior to the beginning of the calendar year in which the refund application is made or
examination of records is completed. Page 125 of 227
Chapter 3.54 TAX ADMINISTRATIVE
B. The execution of a written waiver shall extend the time for applying for, or making a refund or credit of any
taxes paid during, or attributable to, the years covered by the waiver if, prior to the expiration of the waiver period,
an application for refund of such taxes is made by the taxpayer or the Director discovers that a refund or credit is
due.
C. Refunds shall be made by means of vouchers approved by the Director and by the issuance of a City check
or warrants drawn upon and payable from such funds as the City may provide.
D. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties,
interest, or costs paid by any person shall be paid in the same manner, as provided in subsection C of this
section, upon the filing with the Director a certified copy of the order or judgment of the court.
3.54.140 Late payment – Disregard of written instructions – Evasion – Penalties.
A. If payment of any tax due on a return to be filed by a taxpayer is not received by the Director by the due date,
the Director shall add a penalty in accordance with RCW 82.32.090(1), as it now exists or as it may be amended.
B. If the Director determines that any tax has been substantially underpaid as defined in RCW 82.32.090(2),
there shall be added a penalty in accordance with RCW 82.32.090(2), as it now exists or as it may be amended.
C. If a citation or criminal complaint is issued by the Director for the collection of taxes, fees, assessments,
interest or penalties, there shall be added thereto a penalty in accordance with RCW 82.32.090(3), as it now
exists or as it may be amended.
D. If the Director finds that a person has engaged in any business or performed any act upon which a tax is
imposed under this title and that person has not obtained from the Director a license as required by ACC 5.10,
the Director shall impose a penalty in accordance with RCW 82.32.090(4), as it now exists or as it may be
amended. No penalty shall be imposed under this subsection D if the person who has engaged in business
without a license obtains a license prior to being notified by the Director of the need to be licensed.
E. If the Director determines that all or any part of a deficiency resulted from the taxpayer’s failure to follow
specific written tax reporting instructions, there shall be assessed a penalty in accordance with RCW
82.32.090(5), as it now exists or as it may be amended.
F. If the Director finds that all or any part of the deficiency resulted from an intent to evade the tax payable, the
Director shall assess a penalty in accordance with RCW 82.32.090(6), as it now exists or as it may be amended.
G. The penalties imposed under subsections A through E above of this section can each be imposed on the
same tax found to be due. This subsection does not prohibit or restrict the application of other penalties
authorized by law.
H. The Director shall not impose both the evasion penalty and the penalty for disregarding specific written
instructions on the same tax found to be due.
I. For the purposes of this section, “return” means any document a person is required by the City of Auburn to
file to satisfy or establish a tax or fee obligation that is administered or collected by the City, and that has a
statutorily defined due date. Page 126 of 227
Chapter 3.54 TAX ADMINISTRATIVE
J. If incorporation into the City of Auburn code of future changes to RCW 82.32.090 is deemed invalid, then the
provisions of RCW 82.32.090 existing at the time this ordinance is effective shall apply.
3.54.150 Cancellation of penalties.
A. The Director may cancel any penalties imposed under subsection 3.54.140.A if the taxpayer shows that its
failure to timely file or pay the tax was due to reasonable cause and not willful neglect. Willful neglect is
presumed unless the taxpayer shows that it exercised ordinary business care and prudence in making
arrangements to file the return and pay the tax but was, nevertheless, due to circumstances beyond the
taxpayer’s control, unable to file or pay by the due date. The Director has no authority to cancel any other
penalties or to cancel penalties for any other reason except as provided in subsection C.
B. A request for cancellation of penalties must be received by the Director within 30 days after the date the
Finance Department mails the notice that the penalties are due. The request must be in writing and contain
competent proof of all pertinent facts supporting a reasonable cause determination. In all cases the burden of
proving the facts rests upon the taxpayer.
C. The Director may cancel the penalties in subsection 3.54.140.A one time if a person:
1. Is not currently licensed and filing returns,
2. Was unaware of its responsibility to file and pay tax, and
3. Obtained business licenses and filed past due tax returns within 30 days after being notified by the
Finance Department.
D. The Director shall not cancel any interest charged upon amounts due.
3.54.160 Taxpayer quitting business – Liability of successor.
A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his
stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall,
within ten (10) days thereafter, make a return and pay the tax due.
B. Any person who becomes a successor shall become liable for the full amount of any tax owing. The
successor shall withhold from the purchase price a sum sufficient to pay any tax due to the City from the taxpayer
until such time as: 1) the taxpayer shall produce a receipt from the City showing payment in full of any tax due or
a certificate that no tax is due, or 2) more than six (6) months has passed since the successor notified the
Director of the acquisition and the Director has not issued and notified the successor of an assessment.
C. Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon the purchase
price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a
debt due such successor from the taxpayer.
D. Notwithstanding the above, if a successor gives written notice to the Director of the acquisition, and the
Finance Department does not within six (6) months of the date it received the notice issue an assessment
Page 127 of 227
Chapter 3.54 TAX ADMINISTRATIVE
against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for
the tax.
3.54.170 Administrative appeal.
A. Any person, except one who has failed to comply with section 3.54.080, having been issued a notice of
additional taxes, delinquent taxes, interest, or penalties assessed by the Finance Department may, within
thirty (30) days after the issuance of such notice or within the period covered by any extension of the due
date granted by the Finance Department, request a correction of the amount of the assessment and a
conference for review of the assessment. Interest and penalties assessed shall continue to accrue during
the Finance Department’s review of a request for a correction, except and to the extent that the Finance
Department later determines that a tax assessment was too high or the delay in issuing a determination is
due to unreasonable delays caused by the Finance Department. After the conference, the Finance
Department will make a final determination regarding the assessment and shall notify the taxpayer of the
Finance Department’s determination within sixty (60) days, unless otherwise notified in writing by the
Finance Department. Such determination shall be subject to appeal pursuant to subsection B of this
section. If no request for correction is filed within the time period provided herein, the assessment covered
by such notice shall become final and immediately due and payable.
B. Any person aggrieved by the amount of any fee, tax, interest or penalty determined by the Director to be due
under the prohibitions of this chapter ACC 3.53 Business and Occupation Tax may, upon full payment of the
amount assessed, appeal such determination pursuant to the following procedures:
C. Filing Fee. A filing fee, as determined by ACC 2.46, shall be submitted with the appeal, which filing fee is
required to process the appeal.
D. Form of Appeal. Any appeal must be in writing and must contain the following:
1. The taxpayer’s name, business address, and phone number;
2. A statement identifying the determination of the Finance Department from which the appeal is taken;
3. A receipt or other proof of payment of the assessment in the amount determined by the Finance
Department;
4. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors
the Finance Department is alleged to have made in making the determination;
5. A statement identifying the requested relief from the determination being appealed; and
6. A receipt from the Finance Department, as proof of payment “under protest”, for the amount of the
fee, tax, interest and penalty determined to be owing by the Finance Department. Such payment shall
be a condition precedent to the right to appeal to the hearing examiner.
E. Time and Place to Appeal. Any appeal shall be filed with the office of the City Clerk with a copy to the
Director no later than twenty (20) days following the date on which the determination of the Finance
Department was mailed to the taxpayer. Failure to follow the appeal procedures in this section, including
paying the filing fee and payment “under protest”, shall preclude the taxpayer’s right to appeal. Page 128 of 227
Chapter 3.54 TAX ADMINISTRATIVE
F. Appeal Hearing. The hearing examiner shall schedule a hearing date, notify the taxpayer and the
Director of such hearing date and shall then conduct an appeal hearing in accordance with this chapter and
procedures developed by the hearing examiner, at which time the appellant taxpayer and the Director shall
have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal.
G. Burden of Proof. The appellant taxpayer shall have the burden of proving by a preponderance of the
evidence that the determination of the Finance Department is erroneous.
H. Hearing Record. The hearing examiner shall preserve a record of the hearing in such a form and
manner as he/she deems proper.
I. Decision of the Hearing Examiner. Following the hearing, the hearing examiner shall enter a decision on
the appeal, supported by written findings and conclusions in support thereof. A copy of the findings,
conclusions and decision shall be mailed to the appellant taxpayer and to the Director. The decision shall
state the correct amount of the fee, tax, interest or penalty owing.
J. Interest accrual or payment. Interest and/or penalties shall continue to accrue on all unpaid amounts, in
accordance with ACC 3.54.110 and ACC 3.54.140, notwithstanding the fact that an appeal has been filed.
If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to
the taxpayer in accordance with ACC 3.54.130.
3.54.180 Judicial review of hearing examiner decision.
The taxpayer or the City may obtain judicial review of the hearing examiner’s administrative decision by applying
for a Writ of Review in the King County Superior Court within 21 days from the date of the hearing examiner’s
decision in accordance with the procedure set forth in Chapter 7.16 RCW, other applicable law, and court rules.
The City shall have the same right of review from the administrative decision as does a taxpayer.
3.54.190 Director to make rules.
The Director shall have the power, from time to time, to adopt, publish and enforce rules and regulations not
inconsistent with this chapter or with law for the purpose of carrying out the provisions of this chapter and it shall
be unlawful to violate or fail to comply with, any such rule or regulation.
3.54.200 Ancillary allocation authority of Director.
The Director is authorized to enter into agreements with other Washington cities which impose an “eligible
gross receipts tax”:
A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the City of Auburn,
another city, or a contract auditor, provided, that such contract auditor’s pay is not in any way based upon
the amount of tax assessed;
B. To allocate or apportion, in a manner that fairly reflects the gross receipts earned from activities
conducted within the respective cities, the gross proceeds of sales, gross receipts, or gross income of the
business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than
one Washington city;
C. To apply the City’s tax prospectively where a taxpayer has no office or place of business within the City
and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, Page 129 of 227
Chapter 3.54 TAX ADMINISTRATIVE
that the other city maintains an eligible gross receipts tax, and the income was not derived from contracts
with the City.
3.54.210 Mailing of notices.
Any notice required by this chapter to be mailed to any taxpayer or licensee shall be sent by ordinary mail,
addressed to the address of the taxpayer or licensee as shown by the records of the Director. Failure of the
taxpayer or licensee to receive any such mailed notice shall not release the taxpayer or licensee from any tax,
fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions
of this chapter. It is the responsibility of the taxpayer to inform the Director in writing about a change in the
taxpayer’s address.
3.54.220 Tax declared additional.
The license fee and tax herein levied shall be additional to any license fee or tax imposed or levied under any law
or any other ordinance of the City of Auburn except as herein otherwise expressly provided.
3.54.230 Public disclosure – Confidentiality – Information sharing.
A. For purposes of this section, defined terms shall be as set forth in ACC 3.54.030:
1. “Disclose” means to make known to any person in any manner whatever a return or tax information.
2. “Tax information” means:
a. A taxpayer’s identity;
b. The nature, source, or amount of the taxpayer’s income, payments, receipts, deductions, exemption,
credits, assets, liability, net worth, tax liability deficiencies, over assessments, or tax payments, whether
taken from the taxpayer’s books and records or any other source;
c. Whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or
processing; or
d. Other data received by, recorded by, prepared by, or provided to the City with respect to the
determination or the existence, or possible existence, of liability, or the amount thereof, of a person under
the City’s tax code for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense. However,
data, material, or documents that do not disclose information related to a specific or identifiable taxpayer
do not constitute tax information under this section. Nothing in this chapter requires any person
possessing data, material, or documents made confidential and privileged by this section to delete
information from such data, material or documents so as to permit its disclosure.
3. “City agency” means every City office, department, division, bureau, board, commission, or other City
agency.
4. "Taxpayer identity" means the taxpayer’s name, address, telephone number, registration number, or any
combination thereof, or any other information disclosing the identity of the taxpayer.
B. Returns and tax information are confidential and privileged, and except as authorized by this section, neither
the Director nor any other person may disclose any return or tax information. Page 130 of 227
Chapter 3.54 TAX ADMINISTRATIVE
C. This section does not prohibit the Director from:
1. Disclosing such return or tax information in a civil or criminal judicial proceeding or an administrative
proceeding:
a. In respect of any tax imposed under the City’s tax code if the taxpayer or its officer or other person
liable under this title is a party in the proceeding; or
b. In which the taxpayer about whom such return or tax information is sought and another state agency
are adverse parties in the proceeding.
2. Disclosing, subject to such requirements and conditions as the Director prescribes by rules adopted
pursuant to ACC 3.54.190 such return or tax information regarding a taxpayer to such taxpayer or to such
person or persons as that taxpayer may designate in a request for, or consent to, such disclosure, or to any
other person, at the taxpayer’s request, to the extent necessary to comply with a request for information or
assistance made by the taxpayer to such other person. However, tax information not received from the
taxpayer must not be so disclosed if the Director determines that such disclosure would compromise any
investigation or litigation by any federal, state, or local government agency in connection with the civil or
criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential
informant, or that such disclosure is contrary to any agreement entered into by the Finance Department that
provides for the reciprocal exchange of information with other government agencies which agreement
requires confidentiality with respect to such information unless such information is required to be disclosed to
the taxpayer by the order of any court;
3. Publishing statistics so classified as to prevent the identification of particular returns or reports or items
thereof;
4. Disclosing such return or tax information, for official purposes only, to the mayor or city attorney, or to
any City agency, or to any member of the city council or their authorized designees dealing with matters of
taxation, revenue, trade, commerce, the control of industry or the professions;
5. Permitting the City’s records to be audited and examined by the proper state officer, his or her agents
and employees;
6. Disclosing any such return or tax information to a peace officer as defined in RCW 9A.04.110 or county
prosecuting attorney, for official purposes. The disclosure may be made only in response to a search
warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement.
A peace officer or county prosecuting attorney who receives the return or tax information may disclose that
return or tax information only for use in the investigation and a related court proceeding, or in the court
proceeding for which the return or tax information originally was sought or where otherwise allowed to be
disclosed under this Section;
7. Disclosing any such return or tax information to the proper officer of the Internal Revenue Service of the
United States, the Canadian government or provincial governments of Canada, or to the proper officer of the
tax department of any state or city or town or county, for official purposes, but only if the statutes of the
United States, Canada or its provincial governments, or of such other state or city or town or county, as the
case may be, grants substantially similar privileges to the proper officers of the City; Page 131 of 227
Chapter 3.54 TAX ADMINISTRATIVE
8. Disclosing any such return or tax information to the United States Department of Justice, including the
Bureau of Alcohol, Tobacco, Firearms and Explosives, the Department of Defense, the Immigration and
Customs Enforcement and the Customs and Border Protection agencies of the United States Department of
Homeland Security, the United States Coast Guard, the Alcohol and Tobacco Tax and Trade Bureau of the
United States Department of Treasury, and the United States Department of Transportation, or any
authorized representative of these federal agencies or their successors, for official purposes;
9. Publishing or otherwise disclosing the text of a written determination designated by the Director as a
precedent pursuant to RCW 82.32.410;
10. Disclosing, in a manner that is not associated with other tax information, the taxpayer name, entity type,
business address, mailing address, revenue tax registration numbers and the active/closed status of such
registrations, state or local business license registration identification and the active/closed status and
effective dates of such licenses, reseller permit numbers and the expiration date and status of such permits,
North American industry classification system or standard industrial classification code of a taxpayer, and the
dates of opening and closing of business. Except that this subsection may not be construed as giving
authority to the City or any recipient to give, sell, or provide access to any list of taxpayers for any
commercial purpose;
11. Disclosing such return or tax information that is also maintained by another Washington state or local
governmental agency as a public record available for inspection and copying under the provisions of chapter
42.56 RCW or is a document maintained by a court of record and is not otherwise prohibited from disclosure;
12. Disclosing such return or tax information to the United States Department of Agriculture, or successor
department or agency, for the limited purpose of investigating food stamp fraud by retailers;
13. Disclosing to a financial institution, escrow company, or title company, in connection with specific real
property that is the subject of a real estate transaction, current amounts due the City for a filed tax warrant,
judgment, or lien against the real property;
14. Disclosing to a person against whom the Finance Department has asserted liability as a successor under
ACC 3.54.160 return or tax information pertaining to the specific business of the taxpayer to which the
person has succeeded;
15. Disclosing real estate excise tax affidavit forms filed under ACC 3.56 in the possession of the City,
including real estate excise tax affidavit forms for transactions exempt or otherwise not subject to tax;
16. Disclosing such return or tax information to the court or hearing examiner in respect to the City’s
application for a subpoena if there is probable cause to believe that the records in possession of a third party
will aid the Director in connection with its official duties under this title or a civil or criminal investigation.
D. The Director may disclose return or taxpayer information to a person under investigation or during any court
or administrative proceeding against a person under investigation as provided in this subsection D.
1. The disclosure must be in connection with the Finance Department’s official duties under this Title, or a
civil or criminal investigation. The disclosure may occur only when the person under investigation and the
person in possession of data, materials, or documents are parties to the return or tax information to be Page 132 of 227
Chapter 3.54 TAX ADMINISTRATIVE
disclosed. The Finance Department may disclose return or tax information such as invoices, contracts, bills,
statements, resale or exemption certificates, or checks. However, the Finance Department may not disclose
general ledgers, sales or cash receipt journals, check registers, accounts receivable/payable ledgers,
general journals, financial statements, expert’s workpapers, income tax returns, state tax returns, tax return
workpapers, or other similar data, materials, or documents.
2. Before disclosure of any tax return or tax information under this subsection D, the Director must, through
written correspondence, inform the person in possession of the data, materials, or documents to be
disclosed. The correspondence must clearly identify the data, materials, or documents to be disclosed. The
Director may not disclose any tax return or tax information under this subsection D until the time period
allowed in 3 of this subsection has expired or until the court has ruled on any challenge brought under 3 of
this subsection.
3. The person in possession of the data, materials, or documents to be disclosed by the Finance
Department has twenty days from the receipt of the written request required under 2 of this subsection to
petition the superior court of the county in which the petitioner resides for injunctive relief. The court must
limit or deny the request of the Director if the court determines that:
a. The data, materials, or documents sought for disclosure are cumulative or duplicative, or are
obtainable from some other source that is more convenient, less burdensome, or less expensive;
b. The production of the data, materials, or documents sought would be unduly burdensome or
expensive, taking into account the needs of the Finance Department, the amount in controversy,
limitations on the petitioner’s resources, and the importance of the issues at stake; or
c. The data, materials, or documents sought for disclosure contain trade secret information that, if
disclosed, could harm the petitioner.
4. The Director must reimburse reasonable expenses for the production of data, materials, or documents
incurred by the person in possession of the data, materials, or documents to be disclosed.
5. Requesting information under 2 of this subsection that may indicate that a taxpayer is under investigation
does not constitute a disclosure of tax return or tax information under this section.
E. Service of a subpoena issued by the court or under ACC 2.46 does not constitute a disclosure of return or
tax information under this section. Notwithstanding anything else to the contrary in this section, a person served
with a subpoena issued by the court or under ACC 2.46 may disclose the existence or content of the subpoena to
that person’s legal counsel.
F. Any person acquiring knowledge of any return or tax information in the course of his or her employment with
the City and any person acquiring knowledge of any return or tax information as provided under subsection C.4,
5, 6, 7, 8, 9, or 11 of this section, who discloses any such return or tax information to another person not entitled
to knowledge of such return or tax information under the provisions of this section, is guilty of a misdemeanor. If
the person guilty of such violation is an officer or employee of the city, such person must forfeit such office or
employment and is incapable of holding any public office or employment in this city for a period of two years
thereafter.
3.54.240 Tax constitutes debt. Page 133 of 227
Chapter 3.54 TAX ADMINISTRATIVE
Any license fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a
debt to the City of Auburn and may be collected in the same manner as any other debt in like amount, which
remedy shall be in addition to all other existing remedies.
3.54.250 Unlawful actions – Violation – Penalties.
A. It shall be unlawful for any person liable for fees under this chapter (or other chapters as listed):
1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation
adopted by the Director;
2. To make any false statement on any license application or tax return;
3. To aid or abet any person in any attempt to evade payment of a license fee or tax;
4. To fail to appear or testify in response to a subpoena issued pursuant to the rules of procedure of the
office of the hearing examiner;
5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter.
B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any person convicted of a violation
of this chapter may be punished by a fine not to exceed $1,000, imprisonment not to exceed one year, or both
fine and imprisonment. Penalties or punishments provided in this chapter shall be in addition to all other penalties
provided by law.
C. Any person, or officer of a corporation, convicted of continuing to engage in business after the revocation of a
license shall be guilty of a gross misdemeanor and may be punished by a fine not to exceed $5,000, or
imprisonment not to exceed one year, or both fine and imprisonment.
3.54.260 Suspension or revocation of business license and/or registration.
See ACC Chapter 5.15.
3.54.270 Closing agreement provisions.
The Director may enter into an agreement in writing with any person relating to the liability of such person in
respect of any tax imposed by any of the chapters within this title and administered by this chapter for any
taxable period(s). Upon approval of such agreement, evidenced by execution thereof by the Director and the
person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered
thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact:
A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the
Director or the taxpayer; and
B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment,
abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or
disregarded.
3.54.280 Charge-off of uncollectible taxes.
Page 134 of 227
Chapter 3.54 TAX ADMINISTRATIVE
The Director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the Director
reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that
is owed or likely to be collected from the taxpayer.
3.54.290 Severability.
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 135 of 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6820 (Gaub)(10 Minutes)
Date:
April 28, 2021
Department:
Public Works
Attachments:
Ordinance No. 6820
Exhibit A
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Ordinance No. 6820 authorizes modif ications to various sections of code related to the
Auburn Municipal Airport. I n 2019, the City of Auburn modified the management structure of
the Airport to move away from contract management services to management by city
employees. The modif ications proposed are to complete the facilitation of this structural
change. I n addition, there were identified sections of obsolete code and areas needing
clarification, improving the organization of the code, and simplifying the code related to airport
management and operations. A summary of the revisions are as f ollows:
Repeal Sections:
2.18, Airport Supervisor
This position no longer exists and is not necessary to be listed in the code in this
specificity.
8.36, Ultrali ghts
This section is no longer necessary in the City code but an appropriate level of detail
will be included in revisions to the Airport Rules and Regulations that govern the use
and operations of the Auburn Airport.
12.56 Section .010, .200, .300, .310, .410
These sections are all related to Airport operations and are covered in the Airport Rules
and Regulations or in the individual storage agreements entered into with the Airport
Tenants and are no longer needed in the code.
Ne w Section:
Page 136 of 227
12.56.385, Dereli ct Aircraft
Is proposed to be added to better align with FAA expectations and regulations of the
use of Airport property and provide clarity for Airport management of derelict aircraft
situations.
Modifie d Se ctions (Exhibit A):
2.33, Muni cipal Airport Advisory Board
This section is modified to align with the Board’s procedures and provide clarification
on board membership and responsibilities.
12.02, Admi ni stration
This modif ication is to modify the department responsibility f or administration of section
12.56 related to the Airport within the Public W orks Department.
12.56, Ai rport
This section is modified to address management of the Airport by City employees,
provide clarifications, improve organization, and simplify codes related to management
and operations of the Airport.
T he draft code revisions were reviewed by the Auburn Airport Advisory Board at their regular
meeting on April 21, 2021 and comments received from the board members have been
incorporated in the draft ordinance attached.
Rev iewed by Council Committees:
Councilmember:Stearns Staff:Gaub
Meeting Date:May 10, 2021 Item Number:
Page 137 of 227
--------------------------------
Ordinance No. 6820
April 26, 2021
Page 1 of 3
ORDINANCE NO. 6820
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, RELATING TO THE AUBURN
MUNICIPAL AIRPORT, REPEALING CHAPTER 2.18,
CHAPTER 8.36, AND VARIOUS SECTIONS OF CHAPTERS
2.33 AND 12.56, AMENDING VARIOUS SECTIONS OF ACC
2.33, 12.02 AND 12.56 OF THE AUBURN CITY CODE, AND
ADDING A NEW SECTION TO THE AUBURN CITY CODE.
WHEREAS, the City of Auburn modified the management structure of the Auburn
Municipal Airport from contract management services to management by city employees;
and
WHEREAS, the amendment of various applicable Auburn City Code provisions is
necessary to facilitate this management structure change; and
WHEREAS, certain additional City Code sections and/or chapters should be
amended and/or repealed to address obsolete language and to clarify, organize and
simplify the City’s code regarding airport management and operations; and
WHEREAS, a new section regarding derelict aircraft should be added to the code
to clarify and enhance airport staff’s ability to address such aircraft on airport property for
the safety and efficiency of airport operations.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Repeal of certain Auburn City Code chapters and/or sections.
The following Auburn City Code Chapters and/or sections and underlying ordinance
language are hereby repealed:
ACC Chapter 2.18 Airport Supervisor
ACC Chapter 8.36 Ultralights
ACC 12.56.010 Airport supervisor defined
Page 138 of 227
--------------------------------
Ordinance No. 6820
April 26, 2021
Page 2 of 3
ACC 12.56.200 Aircraft – Posted traffic pattern conformance required
ACC 12.56.300 Aircraft – Operation in hangars
ACC 12.56.310 Aircraft – Moving
ACC 12.56.410 Aircraft storage hangars – Electrical outlet use
restrictions
Section 2. New Section to City Code. A new section, ACC 12.56.385 “Derelict
Aircraft,” is added to ACC Chapter 12.56 to read as follows:
ACC 12.56.385 Derelict Aircraft.
A. Storage of derelict aircraft prohibited. No person may park or store a
derelict aircraft on airport property. A derelict aircraft is an aircraft or any
aircraft components:
1. not being actively restored, constructed, or maintained; or
2. not in flyable condition; or
3. not certified airworthy by the Federal Aviation Administration.
B. Removal of derelict aircraft.
1. The Airport Manager or designee may immediately remove a derelict
aircraft that obstructs a taxiway, runway, or parking area, or that
endangers the safety of persons or property at the airport.
2. Otherwise, upon finding a derelict aircraft on airport property, the
Airport Manager or designee may post a notice on the aircraft and/or give
written notice to the aircraft owner requiring removal of the aircraft from
airport property within 10 business days. The Airport Manager or
designee may remove any derelict aircraft thereafter remaining on airport
property.
3. In either case, the costs of towing, removal and/or storage of the aircraft
shall be paid by its owner. The City shall not be liable for any costs or
damages resulting from the removal.
Page 139 of 227
--------------------------------
Ordinance No. 6820
April 26, 2021
Page 3 of 3
Section 3. Amendment to City Code. Certain sections within Auburn City
Code Chapters 2.33, 12.02, and 12.56 are amended to read as set forth on Exhibit A of
this ordinance.
Section 4. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Section 5. 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 6. 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:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Published: ____________________
Page 140 of 227
EXHIBIT A – ORD. 6820
ACC 2.33.010 Creation.
There is created a board, which shall be known as the Auburn municipal airport
advisory board, which shall consist of seven members, who shall serve without
remuneration. The members shall be appointed by the mayor and confirmed by the city
council. Members shall be:
A. City residents;
B. Employed by a business or organization with a physical location in the city; or
C. Actively working in or experienced in the aviation industry.
ACC 2.33.020 Appointment – Terms.
Annually, or more often as warranted, the members of the board shall elect a chair and
vice chairman and secretary whose duties shall be the duties indicated by such
designation. The term of office for the board members shall be set up to threefive years
from the date of appointment. All appointees will serve until successors are appointed
and qualified. If the board considers an issue that relates to a board member’s business
interest at the airport, the board member shall disclose the fact and nature of the
business interest prior to the taking of any vote bearing upon said interest.
Membership on the board is intended to represent a broad cross section of airport users
and therefore shall not have more than 3 members at any one time that represent the
following areas:
1. A member who is also a business owner or representative of a business that
is located on the airport field,
2. A member who has a direct storage, tie down, or lease agreement with the
airport,
3. A member who is a member of a flight club that is based on the airport field,
ACC 2.33.030 Jurisdiction.
The board is a community and industry advisory body that reviews, discusses and
advises on aviation and airport topics as requested by the mayor, city council and/or city
Page 141 of 227
staff. when organized shall have jurisdiction to advise the city council and/or its
committees regarding the following incidents involving the operation of the Auburn
Municipal Airport: The board shall:
A. Review and advise on the Capital Improvement and significant maintenance
programs for the Airport Regarding construction, enlargement, improvement,
maintenance, equipment and operation of the Auburn Municipal Airport facilities;
B. Review and recommend adoption and/or amendment of the Regarding adoption
and amendment of all need for rules and regulations of the Airportfor the government
and use of the Auburn Municipal Airport facilities;
C. Regarding leasing or assignment to private parties, municipal or state governments
or the national government, or departments of any of the same, for the operation or use
of any space, area, improvements or equipment of the Auburn Municipal Airport;
CD. Review and recommend adoption Regarding the determination of the fee
schedule related to the Airport of charges and/or rentals for the use of any properties
owned or under the control of the Auburn Municipal Airport and regarding the charges
for any services or accommodations and the terms and conditions under which such
parties may be using it;
E. Regarding the securing and enforcement of liens as provided by law for liens and
enforcements thereof; regarding the repairs of or improvements or storage or care of
any personal property to enforce the payment of any such charges;
F. Regarding the exercise of all powers necessarily incidental to the exercising of the
general and public powers granted in this chapter; and also regarding the exercise of all
powers granted to the city by the laws of the state regarding the operation of municipal
airports;
G. Repealed by Ord. 5924.
DH. Promote and foster the development of the Auburn Municipal Airport for the benefit
of the citizens of the city;
EI. Develop comprehensive and long-range plans for airport development and
financing;
F. J. Maintain liaison with other governmental bodies regarding municipal airport
operations and financing. Review and advise on legislative issues as requested by the
Airport Manager.
G. Advise on airport operations as requested by the Airport Manager.
Page 142 of 227
ACC 12.02.040 Administration.
With exception of Chapter 12.56 ACC, Airport, which is administered by the director of
the planning department, tThis title shall be administered by the director of the public
works department. The director iss are responsible forto designateion of staff and to
develop uniform procedures forto implementing the standards and procedures of this
Titleset forth herein. In the absence of the public works director the city engineer will act
in their behalf.
ACC 12.56.015 Airport manager defined.
“Airport manager” means the person designated by the Public Works Director to
manage the operations of the Auburn Airport. The airport manager shall at all times
have authority to take such action as may be necessary for handling, policing,
protecting and safeguarding airport users and property. The airport manager may
suspend or restrict any or all airport operations when necessary in the interests of
safety. any person designated by the airport supervisor or in the event that the city
contracts for airport management services, then the person designated by the airport
management entity, to manage operation of the Auburn Airport.
ACC 12.56.020 Use rules and regulations – Adopted – Obedience required.
Adopted Airport Rules and Regulations. The Airport Rules and Regulations as
approved, supplemented and amended by the Airport Manager for continued operation
of the Airport facilities and to be in conformance with all state and federal regulations
governing the use and operation of the airport are herein referred to as the “rules and
regulations” and are adopted by reference. The mayor is authorized to promulgate
administrative rules and regulations not inconsistent with this chapter.
All persons using the airport or any facilities thereon in any manner, including the
operation of aircraft or motor vehicles, shall obey all applicable rules and regulations
established or adopted.
Page 143 of 227
ACC 12.56.070 City’s nonliability.
The privilege of using the airport and its facilities shall be conditioned upon the
assumption of full responsibility and risk by the user thereof, and they shall release, hold
harmless and indemnify the city, members of the city council and airport
committeeboard, its officers and employees from any liability or loss resulting from such
use, as well as against claims of third persons so using the airport. The exercise of the
privilege of use constitutes an acknowledgment that the city maintains the airport in a
governmental capacity.
ACC 12.56.120 User’s responsibilities.
It shall be the responsibility of all aircraft owners, operators and users of the airport, or
anyone who enters property under airport jurisdiction, to become familiar with and
adhere to these adopted rules and regulations as currently written or amended. Entering
onto property under jurisdiction of the airport constitutes usage.
ACC 12.56.130 Federal aircraft operation regulations adopted.
Federal Aviation Administration The rules and regulations promulgated by the Federal
Aviation Agency and presently in effect and all additions or amendments thereto are
referred to, as now enacted or hereafter amended are adopted by reference into this
Chapter. and made a part of these regulations as fully in all respects as if particularly
set forth in this chapter.
ACC 12.56.380 Aircraft storage hangars – Use restrictions.
Aircraft storage hangars are for the sole purpose of storing active aircraft. No other
item may be stored within except as provided in ACC 12.56.450(E), and except ladders,
cans, boxes, etc., and then only with the prior approval of the airport supervisor.
ACC 12.56.440 Fire regulations.
A. No aircraft shall be fueled or drained while the engine is running or while the aircraft
is in a hangar.
Page 144 of 227
B. During all fuel operations the aircraft and appurtenances used in fueling shall be
grounded by an approved method.
C. Personnel engaged in fueling operations shall exercise care to prevent overflow of
fuel or other damage to aircraft.
D. Smoking or the lighting of an open flame shall be prohibited within 50 feet of any fuel
operation.
E. At no time shall an aircraft or vehicle be left unattended while fueling.
F. Fueling operations shall be conducted at least 50 feet from any hangar or building.
G. No cell phone use, electrical or radio equipment shall be operated during fuel
operations, and master switches and magneto switches shall be in the “off” position.
H. No aircraft shall be started when there is fuel on the ground, under or near the
aircraft.
I. No person shall drain or cause to be drained aircraft sumps on hangar floors or on
asphalt-paved areas.
J. Hangar floors shall be kept clean and free from oil, and no flammable solvent shall
be used for cleaning purposes in shops, hangars or other buildings.
K. No boxes, crates, rubbish, paper or other litter shall be permitted to accumulate on
the airport or in any hangar or other building, and all oil, paint, dope and varnish
containers shall be removed from hangars immediately upon being emptied.
L. Degreasing of aircraft and/or aircraft engines shall be permitted only in maintenance
shops or in areas so designated. Degreasing shall not be done by the spraying of a
flammable liquid.
M. No material of any nature shall be stored in such a manner so as to constitute a fire
hazard.
N. No smoking shall be permitted in any hangars where it is hazardous to do so or
where “no smoking” signs are posted.
O. Hangar entrances shall be kept sufficiently clear to permit ready access to buildings
to combat fires.
P. The storage, handling and use of all flammable liquids shall be as provided for in
ACC 15.36Aby the city fire prevention code.
Q. Application of a Class I or II flammable liquid or the spraying of any flammable or
combustible material is prohibited inside aircraft hangars.
R. Batteries shall only be charged while the owner, operator or tenant is in attendance.
Aircraft batteries shall not be connected to a charger when installed in an aircraft
Page 145 of 227
located inside or partially inside a hangar. Exceptions to this are approved, low
amperage battery maintainers.
S. Extension cords shall not be used as a substitute to permanent wiring and shall only
be used with portable appliances.
T. Extension cords shall be maintained in good condition without splices, deterioration
or damage.
U. Extension cords shall be plugged directly into an approved receptacle, power tap or
multi-plug adapter and should serve only one portable appliance.
V. Provide clear and unobstructed access to all fire extinguishers.
W. Fire extinguishers shall be serviced annually by a qualified person.
X. Aircraft hangars and storerooms shall be subject to annual and periodic inspections
by airport staff and Valley Regional Fire Authority to ensure compliance with all laws,
ordinances and these regulations.
Y. All fueling operations shall comply with the most recent edition of the National Fire
Prevention Association (NFPA) 407, Standard for Aircraft Fuel Servicing.
Z. Whenever the provisions of this chapter, city ordinances, state and federal laws are
not applicable for any reason to any situation involving the protection of persons and
property from the hazards of fire and explosions, the materials, methods of construction,
installation, practices or operation necessary to provide such protection shall be in
accordance with nationally recognized and accepted standards.
ACC 12.56.450 Vehicular traffic and parking regulations.
A. Unless authorized by the airport supervisormanager, no highway vehicle or bicycle
shall be operated on the airport except on roadways, parking areas or places that are
designated for such vehicles.
B. No person shall operate any vehicle in a careless or negligent manner or in
disregard for the safety of others or in excess of posted speed traffic signs, and in no
event in excess of 1025 miles per hour.
C. Highway vehicles shall always yield the right-of-way to aircraft on the ground or in
the process of landing or taking off.
D. Any accident involving motor vehicles on the airport shall be reported to the airport
supervisormanager. This shall not be taken to mean that the normal requirement to
Page 146 of 227
report accidents to the police department is waived, but is in addition to that
requirement.
E. Vehicles shall only be parked in a manner and in areas so designated for such
purpose. Aircraft owners who lease storage hangar space from the city may, at the
discretion of the airport supervisormanager, park one automobile(s) or pickup truck
within that hangar for the duration of time that the aircraft housed therein is on a cross-
country flight, with the reservation that any and all such vehicles would be under the
control of the airport supervisormanager, and the vehicle(s) parked therein shall be so
parked at the owner’s risk and the city accepts no liability for loss thereof or damage,
etc. Locked vehicles parked in storage hangars must be parked with the gear selector
lever in neutral, with the brakes released and one wheel adequately chocked.
F. Illegally parked vehicles may be issued parking violation citations, moved to
designated parking areas, impounded, or any combination of the above three
provisions. A charge for such towing will be levied and the airpo rt shall not assume any
liability for damage while moving such vehicle.
ACC 12.56.470 Violation – Penalty.
In addition to the above penalties, anyone who violates or fails to comply with any
provisions of this chapter or of the rules adopted hereunder or under ACC 2.18.020
shall, upon conviction thereof, be punished as provided in ACC 1.25.050 and, unless a
different penalty or provision is stated, any violation of this chapter or the airport rules
and regulations or the airport minimum operating standards may be enforced pursuant
to Chapter 1.25 ACC. A violation of any of the rules or regulations set forth in this
chapter shall be deemed sufficient cause for the airport supervisormanager to deny or
prohibit access to or use of the airport by the responsible person or firm.
Page 147 of 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
2022-2027 Transportation I mprovement Program Annual
Update and 2022 Transportation Impact Fee Update (Gaub)(20
Minutes)
Date:
May 5, 2021
Department:
Public Works
Attachments:
2022-2027 TIP & TIF Update Memo
2022-2027 Draft TIP Project Sheets
2022-2027 Draft TIP Map
Downtown TIF Map
Lakeland Hills PUD TIF Map
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Staf f will present and discuss the proposed annual update to the City’s Transportation
I mprovement Program (TI P). The TI P identifies projects and programs needed to address
transportation needs over the next 6-year period. RCW 35.77.010 requires the City to create
a TIP and update it at least once per year. Of ten the TI P is updated more frequently as
additional transportation needs and f unding is identified throughout the year. The TI P
identifies secured or reasonably expected revenues and expenditures f or each of the
projects and programs included in the TIP.
Staf f will also present and discuss the proposed 2022 update to the transportation impact
f ees. The proposed f ees are based on the funding needs identif ied in the 2022-2027 TIP
and anticipated development activities during the next 6 year period that necessitate
additional transportation capacity. The proposed f ee would be included in the fee schedule
that will be brought later to the City council for adoption:
Increase in the base City wide fee of 7% from $4,894 to $5,237 per trip
Reduced f ees for downtown remain in place
Fees f or Lakeland Hills Planned Unit Development (PUD) increase will be based on the
Consumer Price Index for the Seattle area
Rev iewed by Council Committees:
Councilmember:Stearns Staff:Gaub
Page 148 of 227
Meeting Date:May 10, 2021 Item Number:
Page 149 of 227
Page 1 of 5
Memorandum
To: Mayor Backus
Council Members
From: James Webb, Senior Traffic Engineer, PE, PTOE
Date: May 4, 2021
Re: 2022-2027 Transportation Improvement Program and Transportation Impact
Fees – Annual Update
ANNUAL TIP UPDATE
RCW 35.77.010 requires that the Six-Year Transportation Improvement Program (TIP) be
amended annually by June 30.
The TIP is a multiyear planning tool and document for the near-term development of
transportation facilities within the City. The TIP is proposed to be financially constrained for the
entire six years of the TIP based on known and anticipated revenue and expenditure forecasts.
Once the TIP is approved, projects are budgeted and funded through the City’s biennial budget.
The TIP sets priorities for the acquisition of project funding and is a prerequisite of most grant
programs. Staff also uses the TIP to coordinate future transportation projects with needed utility
improvements.
SUMMARY OF PROPOSED AMENDMENTS TO THE TIP
Removal of Projects
Projects anticipated to be complete in 2021 will be removed from the TIP and their TIP project
numbers recycled. Projects are sometimes removed from the TIP for other reasons such as
being combined with other projects or changing priorities and needs. The following projects are
proposed to be removed from the TIP:
TIP I-17: Citywide LED Street Lighting and Controls ($2.7M) (Nearing Completion, will
be complete in 2021)
TIP N-3: Arterial Bicycle and Safety Improvement Program ($0.1M) – Combined with
N-1 Non-Motorized Safety Program, as described under Other Modifications
TIP N-10: M Street SE Sidewalk Improvements ($0.71M) (Beginning construction, will
be complete in 2021)
Page 150 of 227
Page 2 of 5
TIP P-7: 2021 Local Street Preservation Project ($2.5M) (Beginning Construction, will
be complete in 2021)
TIP P-8: 2022 Local Street Preservation ($1.65M) – The 2022 program funding is
included with TIP P-1 Local Street Preservation. A stand-alone local street
preservation project will not be pursued in 2022. Instead, local street preservation work
will be incorporated into other projects such as the Water Utility’s Lead Service Line
Replacement Project (CP1922).
TIP P-9: Lea Hill Bridge Deck Preservation ($1.65M) (Beginning Construction, will be
complete in 2021)
TIP P-12: Lakeland Hills Way Preservation ($0.65M) (Beginning Construction, will be
complete in 2021)
TIP P-13: 3rd Street SW Bridge Deck Preservation ($1.45M) (Beginning Construction,
will be complete in 2021)
New Projects – Grant Awards and Emerging Needs
The annual TIP update provides an opportunity to add projects to the TIP or to modify existing
projects to reflect recent grant awards and other revenues. It also provides an opportunity to add
new projects based on emerging needs. The 2022-2027 TIP includes the following proposed
project additions:
TIP R-4: A Street Loop – the project finances were updated to show $1,125,000 of
Federal grant funds awarded to the project in April 2021
TIP R-6: AWS Widening (Hemlock to Poplar) - the project finances were updated to
show $3,608,232 of Federal grant funds awarded to the project in April of 2021
TIP N-7: AWS Southside Sidewalk – the project finances were updated to show
$600,000 of State grant funds anticipated to be awarded to the project
TIP I-9: Lea Hill ITS Expansion ($0.60M) (Emerging Need)
TIP N-5: Sidewalk and ADA Inventory ($0.20M) (Emerging Need)
Other Modifications
Other changes proposed to be made as part of the annual update are to revise certain project
descriptions, cost estimates, and anticipated funding sources to be more representative of project
scopes and available funding sources, and to match the adopted Capital Facilities Plan. The
most significant changes are listed below:
TIP I-2: Annual Traffic Signal Improvement – No changes are proposed to the 2022
funding of $100k. The current TIP shows alternating funding between $200k and
$100k each year starting in 2023. The proposed TIP shows a funding level that starts
at $180k in 2023 and gradually increases to $200k by 2027. Actual annual needs for
the program have typically ranged from $150k to $200k.
TIP N-1: Non-Motorized Safety Program – this is a new name for the program and is a
combination of the Pedestrian Accessibility and Safety Program (N-1) and Arterial
Bicycle and Safety Improvement Program (N-3). These programs were combined to
provide more flexibility in how the funding can be used, and to combine the funding to
allow more extensive improvements to be funded. Overall funding levels remain
unchanged from the previous programs.
TIP N-8: Evergreen SRTS – the scope of the project was revised to include the
extension of the sidewalk to the west of Evergreen Heights Elementary to 51st Avenue
S. The previously proposed roundabout and roadway realignment at 56th Avenue S
Page 151 of 227
Page 3 of 5
will be added to the comprehensive plan as a long-range project need. This change
will allow the project to be more competitive for Safe Routes to Schools grant funding
in 2022.
TIP P-2: Local Street Preservation Program – From 2023 and beyond, annual
expenditures were increased from $1.65M to $2.0M to reflect the program needs
identified in the annual state of our streets report. The additional expenditure comes
from spending down the existing fund balance. The program also anticipates that the
program will continue to be funded beyond the 2021/22 budget, although the source of
the anticipated $1.5M annually that is currently funded by REET2 revenues is
unknown at this time.
TIP R-1: Neighborhood Traffic Calming Program – The current TIP has this program
funded at $10k per year through 2023 and at $50k per year from 2024 and beyond.
The proposed TIP shows funding the program at $150k per year starting in 2022. The
revised funding reflects the need for a modified and expanded program that is currently
under development and will be presented in more detail later. The program shows an
increase in annual funding to reflect the anticipated needs of the program and to
provide the ability to fund a wider variety of traffic calming measures.
CURRENT STATUS AND NEXT STEPS:
Staff will continue to develop the 2022-2027 TIP update. Input from the Transportation Advisory
Board and City Council will be incorporated, and adoption is anticipated to follow the schedule
below.
· JUNE 1, 2021: SECOND TRANSPORTATION ADVISORY BOARD DISCUSSION
· JUNE 7, 2021: RESOLUTION TO SCHEDULE PUBLIC HEARING
· JUNE 14, 2021: SECOND COUNCIL STUDY SESSION (IF REQUIRED)
· JUNE 21, 2021: PUBLIC HEARING & RESOLUTION FOR ADOPTION
ANNUAL TRANSPORTATION FEE UPDATE
The most recent update to the City’s transportation impact fee occurred on January 1, 2021 and
was based on the funding needs identified in the current TIP (2021-2026). Transportation impact
fees are generally updated annually with adoption of the City’s fee schedule. The updates are
required to stay current with the need to fund transportation projects which add capacity to
accommodate current and forecast growth. A description of the updated transportation impact fee
that is proposed to be included in the 2022 fee schedule follows:
TIP Funding Need
The proposed 2022-2027 TIP requires $22.5M of transportation impact fee funding which
reflects a 15% increase from the 2021-2026 TIP which required $19.5M of transportation
impact fee funding A portion of this funding will be provided by previously collected traffic
impact fees (approximately $6.1M). The remaining portion (approximately $16.4M) needs
to be collected during the six years between 2022 and 2027 to fully fund the capacity
projects proposed to be included in the TIP. This increase is the result of a combination of
factors including the addition of new projects to the TIP, changes in funding needs for
existing projects, and adjusting the TIP to maintain a positive balance in the traffic impact
fee fund at the end of the six-year period cover by the TIP.
Page 152 of 227
Page 4 of 5
Number of Growth Trips
The proposed 2022 fee is based on the additional vehicle trips anticipated to be generated
by growth within the City forecast during the six-year period covered by the TIP. This is
based on the 2015 Comprehensive Transportation Plan, and the estimated number of trips
generated by growth within the City in recent years. An annual average of 436 trips are
forecast to be generated by growth occurring during the 2022-2027 TIP for a total of 2,616
trips. This represents a small reduction from the 2,634 total trips forecast during the 2021-
2026 TIP.
Proposed Citywide Transportation Impact Fees
The current per trip fee is $4,894.00. The proposal is to implement a gradual increase throughout
the TIP period of 7% per year that would generate the revenue needed to fully fund the TIP.
A per trip fee of $5,237 is proposed for 2022, a 7% increase from 2021 ($4,894).
The updated PM peak hour trip amount will be utilized to adjust the detailed traffic impact fees
included in the proposed 2022 fee schedule. The updated fee would be applicable to all new
uses citywide except in the Lakeland Hills PUD and the Downtown Urban Center (DUC) zone.
Downtown Urban Center Zone Rate
To acknowledge the trip generation characteristics of the downtown urban center, the City added
a second zone to the transportation impact fee program. The program charges reduced impact
fees for development occurring in the downtown urban center. The applicable downtown area in
which fees are reduced is shown in Figure 1.
Reduced impact fees for the downtown urban center account for anticipated reduced trip
generation resulting from the availability of transit service (both bus and rail), the completeness of
non-motorized facilities, and the proximity of complementary land-uses (retail, commercial,
medical, etc.). This provides a better nexus between transportation impact fees and the impacts
of development in the downtown urban center.
The following reductions are used for each land use category in the downtown urban center:
· Residential, Lodging, and Medical -19%
· Recreation, Institutional, Retail, and Service -26%
· Office -32%
National and local data was used to estimate the reductions for downtown land-uses in Auburn.
This approach is consistent with other local jurisdictions, including Federal Way and Kent.
Lakeland Hills PUD Rate
Transportation mitigation fees for Lakeland Hills were established in 1998 by Resolution 2955. At
that time, the initial impact fees were identified for detached single-family units, attached single-
family and multi-family units, senior family residential units, and commercial and retail space. The
Page 153 of 227
Page 5 of 5
fees are updated annually based on the Consumer Price Index (CPI) for the Seattle-Metropolitan
area. These fees will be updated closer to the end of the year when the CPI data is available.
TIF Comparison by Agency
Below is a comparison of the traffic impact fee for a single-family residential unit in several local
cities in Puget Sound (listed from lowest to highest) compared with the proposed 2022 rate for
Auburn:
Covington - $4,461 (2021)
Puyallup, $4,547.41 (unchanged from 2007)
Kent - $4,938.19 (2022)
Kirkland - $5,888 (2021)
Auburn - $6,048.74 (2022 proposed)
Federal Way– $7,054 (2021)
Bellevue - $7,271 (2022)
Bothell - $9,606 (2021)
Renton - $10,861.69 (2021/22)
The single-family residential rate presented above for Auburn is based on, but differs from the per
trip fee presented in the traffic impact fee calculations. This is because the fees for individual land
uses include adjustments for the number of new trips generated, average vehicle trip length, and
the proportion of truck trips generated (for commercial developments). The list includes a mix of
2021 and 2022 rates because not all agencies have developed and published their 2022 rates.
For previous annual traffic impact fee updates, a chart showing the comparison of the basic
transportation impact fee for 60 Western Washington Cities and five Counties was provided.
However, this chart is not currently available.
Page 154 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Intersection, Signal and ITS Projects 2022 2023 2024 2025 2026 2027 Total
I-1 Auburn Way N/1st Street NE Signal Replacement
Capital Costs 105,935 - - - - - 105,935
Funding Sources:
Unrestricted Street Revenue 85,935 - - - - - 85,935
Arterial Preservation Fund (105)20,000 - - - - - 20,000
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
REET 2 - - - - - - -
I-2 Annual Traffic Signal Improvements
Capital Costs 100,000 180,000 185,000 190,000 195,000 200,000 1,050,000
Funding Sources:......
Cap. Imp. Fund Balance - - - - - - -
Unsecured Grants - - - - - - -
REET 2 100,000 180,000 185,000 190,000 195,000 200,000 1,050,000
I-3 ITS Dynamic Message Signs
Capital Costs - - - - 35,000 225,000 260,000
Funding Sources:
Unrestricted Street Revenue - - - - 35,000 225,000 260,000
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
I-4 Street Lighting Improvement Program
Capital Costs 50,000 50,000 50,000 50,000 50,000 50,000 300,000
Funding Sources:
Cap. Imp. Fund Balance - - - - - - -
Unsecured Grants - - - - - - -
REET 2 50,000 50,000 50,000 50,000 50,000 50,000 300,000
I-5 Harvey Road/8th Street NE Intersection Improvements
Capital Costs 83,196 82,794 82,382 81,990 81,589 81,187 493,138
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 83,196 82,794 82,382 81,990 81,589 81,187 493,138
I-6 Lea Hill Road/112th Avenue SE Roundabout
Capital Costs - - 350,000 420,000 2,200,000 2,200,000 5,170,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - 1,600,000 1,100,000 2,700,000
Traffic Impact Fees - - 350,000 420,000 600,000 1,100,000 2,470,000
I-7 Auburn Avenue/E Main Street Signal Replacement
Capital Costs - - - - 200,000 900,000 1,100,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
REET 2 - - - - 200,000 900,000 1,100,000
I-8 R Street SE/29th Street SE Intersection Improvements
Capital Costs 525,000 250,000 4,000,000 - - - 4,775,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Arterial Preservation Fund (105)25,000 - 375,000 - - - 400,000
Unsecured Grants - - - - - - -
Traffic Impact Fees 500,000 250,000 3,500,000 - - - 4,250,000
Other (Icon)- - 125,000 - - - 125,000
I-9 Lea Hill ITS Expansion
Capital Costs - - 100,000 500,000 - - 600,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - 50,000 250,000 - - 300,000
REET 2 - - 50,000 250,000 - - 300,000
I-10 R Street SE/21st Street SE Roundabout
Capital Costs - 250,000 100,000 750,000 - - 1,100,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - 600,000 - - 600,000
Traffic Impact Fees - 250,000 100,000 150,000 - - 500,000
1Page 155 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Intersection, Signal and ITS Projects 2022 2023 2024 2025 2026 2027 Total
I-11 Auburn Way S/6th Street SE Intersection Improvements
Capital Costs - 130,000 25,000 845,000 - - 1,000,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - 695,000 - - 695,000
Traffic Impact Fees - 130,000 25,000 150,000 - - 305,000
I-13 SE 304th Street/132nd Avenue SE Roundabout
Capital Costs - 250,000 50,000 1,200,000 - - 1,500,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - 250,000 50,000 1,200,000 - - 1,500,000
I-15 10th Street NW/A Street NW Intersection Improvements
Capital Costs 250,000 750,000 - - - - 1,000,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 250,000 750,000 - - - - 1,000,000
I-16 15th Street NW/SR 167 NB Ramps
Capital Costs 1,525,000 - - - - - 1,525,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 225,000 - - - - - 225,000
Other (Developer)1,300,000 - - - - - 1,300,000
Subtotal, Intersection, Signal and ITS Projects:
Capital Costs 2,639,131 1,942,794 4,942,382 4,036,990 2,761,589 3,656,187 19,979,073
Funding Sources:
Unrestricted Street Revenue 85,935 - - - 35,000 225,000 345,935
Arterial Preservation Fund (105)45,000 - 375,000 - - - 420,000
Secured Grants - - - - - - -
Unsecured Grants - - - 1,295,000 1,600,000 1,100,000 3,995,000
Traffic Impact Fees 1,058,196 1,712,794 4,157,382 2,251,990 881,589 2,081,187 12,143,138
REET 2 150,000 230,000 285,000 490,000 245,000 250,000 1,650,000
Other (Icon)- - 125,000 - - - 125,000
Other (Developer)1,300,000 - - - - - 1,300,000
Total Funding 2,639,131 1,942,794 4,942,382 4,036,990 2,761,589 3,656,187 19,979,073
TIP:Non-Motorized and Transit Projects 2022 2023 2024 2025 2026 2027 Total
N-1 Non-Motorized Safety Program
Capital Costs 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Funding Sources:
Unrestricted Street Revenue 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
N-2 Sidewalk Repair and Accessibility Program
Capital Costs 185,000 140,000 20,000 220,000 190,000 20,000 775,000
Funding Sources:
Cap. Imp. Fund Balance - - - - - - -
REET 2 185,000 120,000 - 200,000 170,000 - 675,000
Other (Fees)- 20,000 20,000 20,000 20,000 20,000 100,000
N-4 Transit Partnership Routes
Capital Costs 185,000 190,000 195,000 200,000 205,000 210,000 1,185,000
Funding Sources:
Unrestricted Street Revenue 185,000 190,000 195,000 200,000 205,000 210,000 1,185,000
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
2Page 156 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Intersection, Signal and ITS Projects 2022 2023 2024 2025 2026 2027 Total
N-5 Sidewalk and ADA Inventory
Capital Costs - 200,000 - - - - 200,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
REET 2 - 200,000 - - - - 200,000
N-6 Auburn Station Access Improvements
Capital Costs - 125,000 - - - - 125,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Other (King County Metro) - 125,000 - - - - 125,000
N-7 Auburn Way S (SR 164) - Southside Sidewalk Improvements
Capital Costs 95,000 750,000 - - - - 845,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants 80,000 600,000 - - - - 680,000
Traffic Impact Fees - - - - - - -
REET 2 15,000 65,000 - - - - 80,000
Other (MIT) - 85,000 - - - - 85,000
N-8 Evergreen Heights Safe Routes to School Improvements
Capital Costs - - - - 150,000 1,800,000 1,950,000
Funding Sources:
Unrestricted Street Revenue - - - - - 160,000 160,000
Unsecured Grants - - - - 120,000 1,440,000 1,560,000
Traffic Impact Fees - - - - - - -
REET 2 - - - - 30,000 200,000 230,000
N-9 Riverwalk Drive SE Non-Motorized Improvements
Capital Costs 250,000 1,050,000 - - - - 1,300,000
Funding Sources:
Unrestricted Street Revenue 250,000 400,000 - - - - 650,000
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
Other (MIT)- 650,000 - - - - 650,000
-
N-11 Lea Hill Safe Routes to Schools
Capital Costs - 70,000 900,000 - - - 970,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - 55,000 700,000 - - - 755,000
REET 2 - 15,000 200,000 - - - 215,000
Other - - - - - - -
Subtotal, Non-Motorized & Transit Projects:
Capital Costs 865,000 2,675,000 1,265,000 570,000 695,000 2,180,000 8,250,000
Funding Sources
Unrestricted Street Revenue 585,000 740,000 345,000 350,000 355,000 520,000 2,895,000
Secured Grants 80,000 600,000 - - - 680,000
Unsecured Grants - 55,000 700,000 - 120,000 1,440,000 2,315,000
Traffic Impact Fees - - - - - -
REET 2 200,000 400,000 200,000 200,000 200,000 200,000 1,400,000
Other (Fees)- 20,000 20,000 20,000 20,000 20,000 100,000
Other (MIT)- 735,000 - - - 735,000
Other (King County Metro)- 125,000 - - - 125,000
Total Funding 865,000 2,675,000 1,265,000 570,000 695,000 2,180,000 8,250,000
3Page 157 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Preservation Projects 2022 2023 2024 2025 2026 2027 Total
P-1 Arterial Street Preservation Program
Capital Costs 600,000 600,000 150,000 1,133,870 2,050,000 2,200,000 6,733,870
Funding Sources:
Arterial Preservation Fund (105)600,000 600,000 150,000 1,133,870 2,050,000 2,200,000 6,733,870
P-2 Local Street Preservation Program
Capital Costs 1,650,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 11,650,000
Funding Sources:
Local Street Pres. Fund (103)- 350,000 350,000 350,000 350,000 350,000 1,750,000
Utilities Transfer to 103 Fund 150,000 150,000 150,000 150,000 150,000 150,000 900,000
REET 1 - - - - - - -
REET 2 1,500,000 - - - - - 1,500,000
Other (Unidentified 103 Funding)- 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000
P-3 2nd Street SE Preservation
Capital Costs 175,000 - - - - - 175,000
Funding Sources:
Arterial Preservation Fund (105)70,000 - - - - - 70,000
Secured Grants 105,000 - - - - - 105,000
P-4 Bridge Deck Preservation Program
Capital Costs 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Funding Sources:
Arterial Preservation Fund (105)100,000 100,000 100,000 100,000 100,000 100,000 600,000
Unsecured Grants - - - - - - -
P-5 Bridge Structure Preservation Program
Capital Costs 50,000 - 50,000 - 50,000 - 150,000
Funding Sources:
Arterial Preservation Fund (105)50,000 - 50,000 - 50,000 - 150,000
Unsecured Grants - - - - - - -
P-6 Lake Tapps Pkwy/Sumner-Tapps Hwy E Preservation
Capital Costs 25,000 75,000 1,284,356 - - - 1,384,356
Funding Sources:
Arterial Preservation Fund (105) 25,000 75,000 534,356 - - - 634,356
Secured Grants - - 750,000 - - - 750,000
P-10 A St SE Preservation (37th St SE to Lakeland Hills Way)
Capital Costs - 25,000 100,000 1,732,260 - - 1,857,260
Funding Sources:
Arterial Preservation Fund (105)- 25,000 100,000 866,130 - - 991,130
Unsecured Grants - - - 866,130 - - 866,130
P-11 C Street SW Preservation (W Main St to GSA Signal)
Capital Costs 100,000 2,236,544 - - - - 2,336,544
Funding Sources:
Arterial Preservation Fund (105)100,000 1,118,272 - - - - 1,218,272
Secured Grants - 1,118,272 - - - - 1,118,272
P-14 4th Street SE Preservation (Auburn Way S to L Street SE)
Capital Costs 2,662,620 - - - - - 2,662,620
Funding Sources:
Arterial Preservation Fund (105)1,065,048 - - - - - 1,065,048
Secured Grants 1,597,572 - - - - - 1,597,572
Subtotal, Preservation Projects:
Capital Costs 5,362,620 5,036,544 3,684,356 4,966,130 4,200,000 4,300,000 27,549,650
Funding Sources
Local Street Pres. Fund (103)- 350,000 350,000 350,000 350,000 350,000 1,750,000
Arterial Preservation Fund (105)2,010,048 1,918,272 934,356 2,100,000 2,200,000 2,300,000 11,462,676
Secured Grants 1,702,572 1,118,272 750,000 - - - 3,570,844
Unsecured Grants - - - 866,130 - - 866,130
REET 1 - - - - - - -
REET 2 1,500,000 - - - - - 1,500,000
Utilities Transfer to 103 Fund 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Other (Unidentified 103 Funding)- 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000
Total Funding 5,362,620 5,036,544 3,684,356 4,966,130 4,200,000 4,300,000 27,549,650
4Page 158 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Roadway Projects 2022 2023 2024 2025 2026 2027 Total
R-1 Neighborhood Traffic Calming Program
Capital Costs 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Funding Sources:
Cap. Imp. Fund Balance - - - - - - -
Unsecured Grants - - - - - - -
REET 2 150,000 150,000 150,000 150,000 150,000 150,000 900,000
R-2 Stewart Road - City of Sumner (Lake Tapps Parkway Corridor)
Capital Costs - - 150,000 - - - 150,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
Traffic Mitigation Fees - - 150,000 - - - 150,000
R-3 M Street Underpass (3rd St SE to 8th St SE)
Capital Costs 122,843 122,550 122,258 121,965 121,673 121,380 732,669
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Traffic Impact Fees 122,843 122,550 122,258 121,965 121,673 121,380 732,669
Traffic Mitigation Fees - - - - - - -
R-4 A Street Loop
Capital Costs 330,000 1,532,000 - - - - 1,862,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants - 1,125,000 - - - - 1,125,000
Traffic Impact Fees 330,000 67,000 - - - - 397,000
Other (Sound Transit) - 340,000 - - - - 340,000
R-5 A Street NW, Phase 2 (W Main St to 3rd St NW)
Capital Costs - - 350,000 2,650,000 - - 3,000,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - 200,000 1,325,000 - - 1,525,000
Traffic Impact Fees - - 150,000 - - - 150,000
Other (Developer) - - - 1,325,000 - - 1,325,000
R-6 Auburn Way S Widening (Hemlock St SE to Poplar St SE)
Capital Costs 1,143,988 400,000 4,000,000 3,000,000 - - 8,543,988
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants 297,550 - 2,061,847 1,546,385 - - 3,905,782
Unsecured Grants - - - - - - -
Traffic Impact Fees 846,438 400,000 1,938,153 1,453,615 - - 4,638,206
Other (Developer) - - - - - - -
R-7 M Street NE Widening (E Main St to 4th St NE)
Capital Costs 375,000 50,000 2,485,000 - - - 2,910,000
Funding Sources:
Unrestricted Street Revenue 120,000 50,000 400,000 - - - 570,000
Arterial Preservation Fund (105) 185,000 - 1,220,000 - - - 1,405,000
REET 2 - - 400,000 - - - 400,000
Traffic Impact Fees 70,000 - 465,000 - - - 535,000
R-8 49th Street NE (Auburn Way N to I St NE)
Capital Costs 500,000 1,500,000 - - - - 2,000,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
Other (Developer)500,000 1,500,000 - - - - 2,000,000
R-9 46th Place S Realignment
Capital Costs - - - 250,000 250,000 750,000 1,250,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - 250,000 250,000 750,000 1,250,000
5Page 159 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Roadway Projects 2022 2023 2024 2025 2026 2027 Total
R-10 High Friction Surface Treatment
Capital Costs 360,000 - - - - - 360,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants 360,000 - - - - - 360,000
Traffic Impact Fees - - - - - - -
R-11 124th Avenue SE Corridor Improvements (SE 312th St to SE 318th St)
Capital Costs - - - - 400,000 1,100,000 1,500,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - 400,000 1,100,000 1,500,000
R-16 Regional Growth Center Access Improvements
Capital Costs 100,000 1,500,000 - - - - 1,600,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants - 1,300,000 - - - - 1,300,000
Traffic Impact Fees 100,000 200,000 - - - - 300,000
R-24 Stewart Road - City of Pacific (Lake Tapps Parkway Corridor)
Capital Costs 100,000 - - - - - 100,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees - - - - - - -
Traffic Mitigation Fees 100,000 - - - - - 100,000
R-26 E Valley Highway Widening
Capital Costs - - - - 300,000 250,000 550,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - 200,000 175,000 375,000
Traffic Impact Fees - - - - 100,000 75,000 175,000
R-27 Garden Avenue Realignment
Capital Costs 500,000 - - - - - 500,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 500,000 - - - - - 500,000
TIP#Roadway Projects 2022 2023 2024 2025 2026 2027 Total
Subtotal, Roadway Projects:
Capital Costs 3,581,831 5,254,550 7,257,258 6,171,965 1,221,673 2,371,380 25,858,657
Funding Sources
Unrestricted Street Revenue 120,000 50,000 400,000 - - - 570,000
Arterial Preservation Fund (105)185,000 - 1,220,000 - - - 1,405,000
Secured Grants 657,550 2,425,000 2,061,847 1,546,385 - - 6,690,782
Unsecured Grants - - 200,000 1,325,000 200,000 175,000 1,900,000
Traffic Impact Fees 1,969,281 789,550 2,675,411 1,825,580 871,673 2,046,380 10,177,875
Traffic Mitigation Fees 100,000 - 150,000 - - - 250,000
REET 2 150,000 150,000 550,000 150,000 150,000 150,000 1,300,000
Other (Developer) 500,000 1,500,000 - 1,325,000 - - 3,325,000
Other (Sound Transit) - 340,000 - - - - 340,000
Total Funding 3,681,831 5,254,550 7,257,258 6,171,965 1,221,673 2,371,380 25,958,657
6Page 160 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
TIP#Pre. Eng. and Misc. Projects 2022 2023 2024 2025 2026 2027 Total
S-1 A Street NW - Phase 1 (3rd St NW to 14th St NW) - Env. Monitoring
Capital Costs 25,000 - - - - - 25,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Secured Grants - - - - - - -
Traffic Impact Fees 25,000 - - - - - 25,000
S-2 S 277th St Corridor Capacity and Non-Motorized Trail Improvements - Env. Monitoring
Capital Costs 20,000 20,000 20,000 20,000 20,000 20,000 120,000
Funding Sources:
Unrestricted Street Revenue - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 20,000 20,000 20,000 20,000 20,000 20,000 120,000
Subtotal, Pre. Eng. and Misc. Projects:
Capital Costs 45,000 20,000 20,000 20,000 20,000 20,000 145,000
Funding Sources
Unrestricted Street Revenue - - - - - - -
Secured Grants - - - - - - -
Unsecured Grants - - - - - - -
Traffic Impact Fees 45,000 20,000 20,000 20,000 20,000 20,000 145,000
Traffic Mitigation Fees - - - - - - -
Total Funding 45,000 20,000 20,000 20,000 20,000 20,000 145,000
PROJECT FINANCING SUMMARY:2022 2023 2024 2025 2026 2027 Total
CAPITAL COSTS
Int., Signal and ITS Projects 2,639,131 1,942,794 4,942,382 4,036,990 2,761,589 3,656,187 19,979,073
Non-Motorized Projects 865,000 2,675,000 1,265,000 570,000 695,000 2,180,000 8,250,000
Preservation Projects 5,362,620 5,036,544 3,684,356 4,966,130 4,200,000 4,300,000 27,549,650
Roadway Projects 3,581,831 5,254,550 7,257,258 6,171,965 1,221,673 2,371,380 25,858,657
Prel. Eng. and Misc. Projects 45,000 20,000 20,000 20,000 20,000 20,000 145,000
Total Costs 12,493,582 14,928,888 17,168,996 15,765,085 8,898,262 12,527,567 81,782,380
FUNDING SOURCES:
Unrestricted Street Revenue 790,935 790,000 745,000 350,000 390,000 745,000 3,810,935
Secured Grants 2,440,122 4,143,272 2,811,847 1,546,385 - - 10,941,626
Unsecured Grants - 55,000 900,000 3,486,130 1,920,000 2,715,000 9,076,130
Traffic Impact Fees 3,072,477 2,522,344 6,852,793 4,097,570 1,773,262 4,147,567 22,466,013
Traffic Mitigation Fees 100,000 - 150,000 - - - 250,000
Local Street Pres. Fund (103) - 350,000 350,000 350,000 350,000 350,000 1,750,000
Utilities Transfer to 103 Fund 150,000 150,000 150,000 150,000 150,000 150,000 900,000
Other (Unidentified 103 Funding)- 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000
Arterial Preservation Fund (105)2,240,048 1,918,272 2,529,356 2,100,000 2,200,000 2,300,000 13,287,676
REET 2 2,000,000 780,000 1,035,000 840,000 595,000 600,000 5,850,000
Other (Fees)- 20,000 20,000 20,000 20,000 20,000 100,000
Other (King County Metro)- 125,000 - - - - 125,000
Other (Developer)1,800,000 1,500,000 - 1,325,000 - - 4,625,000
Other (MIT)- 735,000 - - - - 735,000
Other (Icon)- - 125,000 - - - 125,000
Other (Sound Transit)- 340,000 - - - - 340,000
Total Funding 12,593,582 14,928,888 17,168,996 15,765,085 8,898,262 12,527,567 81,882,380
7Page 161 of 227
2022-2027 TRANSPORTATION IMPROVEMENT PROJECTS AND FINANCING
Financial Constraint and Fund Balance Summary
2022 2023 2024 2025 2026 2027
Unrestricted Street Revenue 102
Beginning Fund Balance 539,866 348,931 163,931 23,931 283,931 503,931
Forecast Annual Revenue 600,000 605,000 605,000 610,000 610,000 615,000
Project Expenses 790,935 790,000 745,000 350,000 390,000 745,000
End of Year Fund Balance 348,931 163,931 23,931 283,931 503,931 373,931
Traffic Impact Fees
Beginning Fund Balance 6,172,386 5,382,909 5,303,565 1,064,772 (235,798) 983,940
Forecast Annual Revenue 2,283,000 2,443,000 2,614,000 2,797,000 2,993,000 3,202,000
Project Expenses 3,072,477 2,522,344 6,852,793 4,097,570 1,773,262 4,147,567
End of Year Fund Balance 5,382,909 5,303,565 1,064,772 (235,798) 983,940 38,373
Traffic Mitigation Fees
Beginning Fund Balance 138,396 106,730 140,384 376,784 376,784 376,784
Forecast Annual Revenue 68,334 33,654 386,400 - - -
Project Expenses 100,000 - 150,000 - - -
End of Year Fund Balance 106,730 140,384 376,784 376,784 376,784 376,784
Local Street Preservation Fund 103
Beginning Fund Balance 2,027,953 2,027,953 1,677,953 1,327,953 977,953 627,953
Forecast Annual Revenue 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000
Project Expenses 1,650,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
End of Year Fund Balance 2,027,953 1,677,953 1,327,953 977,953 627,953 277,953
Arterial Preservation Fund 105
Beginning Fund Balance 1,461,151 1,091,103 1,072,831 543,475 543,475 543,475
Forecast Annual Revenue 1,800,000 1,900,000 2,000,000 2,100,000 2,200,000 2,300,000
Project Expenses 2,170,048 1,918,272 2,529,356 2,100,000 2,200,000 2,300,000
End of Year Fund Balance 1,091,103 1,072,831 543,475 543,475 543,475 543,475
Grants
Secured Grants 2,440,122 4,143,272 2,811,847 1,546,385 - -
Unsecured Grants - 55,000 900,000 3,486,130 1,920,000 2,715,000
8Page 162 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Auburn Way N/1st Street NE Signal ReplacementSTIP# AUB-N/AProject No:CP1927Project Type:Non-CapacityProject Manager:Matt LarsonActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue86,812 773,410 85,935 - - - - - - 946,157 Arterial Preservation Fund (105)- 205,000 20,000 - - - - - - 225,000 Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - REET 2- - - - - - - - - - Total Funding Sources:86,812 978,410 105,935 - - - - - - 1,171,157 Capital Expenditures:Design86,812 191,189 - - - - - - - 278,001 Right of Way- - - - - - - - - - Construction- 787,221 105,935 - - - - - - 893,156 Total Expenditures:86,812 978,410 105,935 - - - - - - 1,171,157 TIP# I-1Description:The project will replace the existing traffic signal at the Auburn Way N/1st Street NE signal. The signal was constructed in 1968 and is approaching the end of its service life. The project scope also includes the construction of ADA improvements, curb-bulbs, and storm improvements.Progress Summary:Future Impact on Operating Budget:Replacing the traffic signal will reduce on-going maintenance costs to replace parts and equipment that have reached the end of their service life.BudgetForecast Project Cost9Page 163 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Annual Traffic Signal ImprovementsSTIP# AUB-N/AProject No:VariesProject Type:Non-Capacity (Annual)Project Manager:Scott NutterActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Unsecured Grant- - - - - - - - - - REET 2- 304,313 100,000 180,000 185,000 190,000 195,000 200,000 - 1,354,313 Other- - - - - - - - - - Total Funding Sources:- 304,313 100,000 180,000 185,000 190,000 195,000 200,000 - 1,354,313 Capital Expenditures:Design- - - - - - - - - - Right of Way- - - - - - - - - - Construction- 304,313 100,000 180,000 185,000 190,000 195,000 200,000 - 1,354,313 Total Expenditures:- 304,313 100,000 180,000 185,000 190,000 195,000 200,000 - 1,354,313 TIP# I-2Description:The program will replace end of life traffic signal and Intelligent Transportation System (ITS) equipment including cabinets, video detection cameras, field network devices, traffic cameras, battery backup components, and other related equipment. The program also includes minor safety improvements, operations improvements, and Accessible Pedestrian Signal Improvements based on the requirements of the Americans with Disabilities Act (ADA). Progress Summary:Project continues to complete various intersection improvements.Future Impact on Operating Budget:This project will have a positive impact on the operating budget for street maintenance, reducing maintenance costs.BudgetForecast Project Cost10Page 164 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: ITS Dynamic Message SignsSTIP# AUB-N/AProject No:VariesProject Type:Non-Capacity (ITS)Project Manager:Scott NutterActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue224,320 462,201 - - - - 35,000 225,000 - 946,521 Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - REET 297,500 - - - - - - - - 97,500 Other- - - - - - - - - - Total Funding Sources:321,820 462,201 - - - - 35,000 225,000 - 1,044,021 Capital Expenditures:Design32,500 - - - - - 35,000 - - 67,500 Right of Way- - - - - - - - - - Construction289,320 462,201 - - - - - 225,000 - 976,521 Total Expenditures:321,820 462,201 - - - - 35,000 225,000 - 1,044,021 TIP# I-3BudgetForecast Project CostFuture Impact on Operating Budget:The annual maintenance and operational costs for this project is estimated to be $750 per sign. Description:The program constructs Dynamic Message Signs at various locations throughout the City. Dynamic message signs are an important tool for communicating with roadway users in real time. Priority locations for sign placement are based on the Comprehensive Transportation Plan and include S. 277th, Auburn Way N, Auburn Way S, W Valley Highway, E Valley Highway, Lake Tapps Parkway, 15th St NW, and Lea Hill Rd.Progress Summary:The Auburn Way S and S 277th Street have been completed. The Lake Tapps Parkway and 15th Street NW signs are being constructed during 2021. 11Page 165 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Street Lighting Improvement ProgramSTIP# AUB-N/AProject No:VariesProject Type:Non-Capacity (Annual)Project Manager:Scott NutterActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Unsecured Grant- - - - - - - - - - REET 2- 91,922 50,000 50,000 50,000 50,000 50,000 50,000 - 391,922 Other- - - - - - - - - - Total Funding Sources:- 91,922 50,000 50,000 50,000 50,000 50,000 50,000 - 391,922 Capital Expenditures:Design- - - - - - - - - - Right of Way- - - - - - - - - - Construction- 91,922 50,000 50,000 50,000 50,000 50,000 50,000 - 391,922 Total Expenditures:- 91,922 50,000 50,000 50,000 50,000 50,000 50,000 - 391,922 TIP# I-4Description:The project constructs lighting improvements throughout the City, including upgrading decorative street lights not converted to LED with the 2020 conversion project, and installing new street lights. Progress Summary: During 2021 a program is being developed to continue the conversion of decorative city street lights and non-city owned street lights which were not included in the 2020 LED conversion project.Future Impact on Operating Budget:New street lights installed with this program will increase the City's street light power costs but this increase will be offset by decreased power costs as existing standard street lights are converted to LED.BudgetForecast Project Cost12Page 166 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Harvey Rd NE/8th St NE Intersection ImprovementsSTIP# AUB-N/AProject No:CP0611Project Type:CapacityProject Manager:N/ALOS Corridor ID# 5,19Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees (Debt Service)945,178 83,598 83,196 82,794 82,382 81,990 81,589 81,187 80,785 1,602,699 Traffic Impact Fees204,500 - - - - - - - - 204,500 PWTF1,527,300 - - - - - - - - 1,527,300 Total Funding Sources:1,731,800 83,598 83,196 82,794 82,382 81,990 81,589 81,187 80,785 1,807,199 Capital Expenditures:Design327,500 - - - - - - - - 327,500 Right of Way200,400 - - - - - - - - 200,400 Construction1,203,900 - - - - - - 1,203,900 Long Term Debt: PWTF945,178 83,598 83,196 82,794 82,382 81,990 81,589 81,187 80,785 1,602,699 Total Expenditures:1,731,800 83,598 83,196 82,794 82,382 81,990 81,589 81,187 80,785 1,807,199 TIP# I-5BudgetForecast Project CostFuture Impact on Operating Budget:N/ADescription:The project constructed one eastbound through/right turn-lane on 8th St NE to the west of Harvey Rd and modified traffic signals and traffic channelization to accommodate the new lane. The additional lane reduced traffic delays and queuing at the intersection of Harvey Rd and 8th St NE in all directions. This project also reconstructed M St NE from 4th St NE to 8th St NE, a segment of roadway approximately 0.3 miles long with a four-lane cross-section. The reconstruction addressed the existing poor pavement condition and completed sidewalk gaps. Progress Summary:Project was completed in 2010. Ongoing budget is for Public Works Trust Fund Loan debt payments through 2028.13Page 167 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Lea Hill Road/112th Avenue SE RoundaboutSTIP# AUB-N/AProject No:TBDProject Type:Safety, CapacityProject Manager:TBDLOS Corridor ID# 19Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - 1,600,000 1,100,000 - 2,700,000 Traffic Impact Fees- - - - 350,000 420,000 600,000 1,100,000 - 2,470,000 Other- - - - - - - - - - Total Funding Sources:- - - - 350,000 420,000 2,200,000 2,200,000 - 5,170,000 Capital Expenditures:Pre-Design- - - - - - - - - - Design- - - - 350,000 - - - - 350,000 Right of Way- - - - - 420,000 - - - 420,000 Construction- - - - - - 2,200,000 2,200,000 - 4,400,000 Total Expenditures:- - - - 350,000 420,000 2,200,000 2,200,000 - 5,170,000 TIP# I-6Description:The project will construct a single-lane roundabout at the 112th Avenue SE intersection with Lea Hill Road. The intersection is currently stop-controlled on the 112th Avenue SE approach. The project will also implement turn restrictions at the Lea Hill Road intersection with 105th Place SE, and remove the existing span wire traffic signal. The project will improve traffic operations, safety and non-motorized access.Progress Summary:The Lea Hill Road Corridor study was completed during 2020. This project is based on the study recommendations.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.BudgetForecast Project Cost14Page 168 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Auburn Avenue/E Main Street Signal ReplacementSTIP# AUB-N/AProject No:TBDProject Type:Non-CapacityProject Manager:TBDActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - REET 2- - - - - - 200,000 900,000 - 1,100,000 Total Funding Sources:- - - - - - 200,000 900,000 - 1,100,000 Capital Expenditures:Design- - - - - - 200,000 - - 200,000 Right of Way- - - - - - - - - - Construction- - - - - - - 900,000 - 900,000 Total Expenditures:- - - - - - 200,000 900,000 - 1,100,000 TIP# I-7Description:This program will replace the existing traffic signal at the Auburn Avenue/E Main Street signal, which was constructed in 1968. The project scope also includes the construction of ADA improvements.Progress Summary:Future Impact on Operating Budget:Replacing the traffic signal will reduce on-going maintenance costs to replace parts and equipment that have reached the end of their service life.BudgetForecast Project Cost15Page 169 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: R Street SE/29th Street SE Intersection ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 16, 27Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Arterial Street Fund (105)- 75,000 25,000 - 375,000 - - - - 475,000 Unsecured Grant- - - - - - - - - - Traffic Impact Fees- 750,000 500,000 250,000 3,500,000 - - - - 5,000,000 Other (Icon)- - - - 125,000 - - - - 125,000 Total Funding Sources:- 825,000 525,000 250,000 4,000,000 - - - - 5,600,000 Capital Expenditures:Design- 825,000 275,000 - - - - - - 1,100,000 Right of Way- - 250,000 250,000 - - - - - 500,000 Construction- - - - 4,000,000 - - - - 4,000,000 Total Expenditures:- 825,000 525,000 250,000 4,000,000 - - - - 5,600,000 TIP# I-8Future Impact on Operating Budget:The additional annual maintenance cost for this project is estimated to be $500. Replacing the traffic signal will reduce on-going maintenance costs to replace parts and equipment that have reached the end of their service life.BudgetForecast Project CostDescription:The project will construct a second southbound through lane between 22nd Street SE and 33rd Street SE and a new signal at the 29th Street SE intersection. The improvements are needed to address the existing LOS deficiency at this intersection during the weekday PM peak hour. The project will also preserve the pavement and rechannelize R Street SE between 33rd Street SE and the White River Bridge.Progress Summary:The R Street Corridor study was completed during 2020. This project is based on the study recommendations.16Page 170 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Lea Hill ITS ExpansionSTIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 16, 27Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - 50,000 250,000 - - - 300,000 REET 2- - - - 50,000 250,000 - - - 300,000 Total Funding Sources:- - - - 100,000 500,000 - - - 600,000 Capital Expenditures:Design- - - - 100,000 - - - - 100,000 Right of Way- - - - - - - - - - Construction- - - - - 500,000 - - - 500,000 Total Expenditures:- - - - 100,000 500,000 - - - 600,000 TIP# I-9Description:This project will extend new City of Auburn fiber east along SE 304th St from 124th Ave SE to 132nd Ave SE and connect to the signal with SE 304th St. This will support communication to School zone beacons on both SE 304th St and 132nd Ave SE, one traffic signal, one battery backup, and ITS cameras. Progress Summary: Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $500.BudgetForecast Project Cost17Page 171 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: R Street SE/21st Street SE RoundaboutSTIP# AUB-N/AProject No:TBDProject Type:Capacity, SafetyProject Manager:TBDLOS Corridor ID# 16Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - 600,000 - - - 600,000 Traffic Impact Fees- - - 250,000 100,000 150,000 - - - 500,000 Other - - - - - - - - - - Total Funding Sources:- - - 250,000 100,000 750,000 - - - 1,100,000 Capital Expenditures:Design- - - 250,000 - - - - - 250,000 Right of Way- - - - 100,000 - - - - 100,000 Construction- - - - - 750,000 - - - 750,000 Total Expenditures:- - - 250,000 100,000 750,000 - - - 1,100,000 TIP# I-10BudgetForecast Project CostFuture Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.Description:The project will construct a single lane roundabout in place of the existing east/west stop-control on 21st Street SE. The project is needed to address an existing LOS deficiency, and will improve safety at the intersection.Progress Summary:This improvement was recommended in the R Street Corridor study which was completed during 2020.18Page 172 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Auburn Way S/6th Street SE Intersection ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:Capacity, SafetyProject Manager:TBDLOS Corridor ID# 3Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - 695,000 - - - 695,000 Traffic Impact Fees- - - 130,000 25,000 150,000 - - - 305,000 Other- - - - - - - - - - Total Funding Sources:- - - 130,000 25,000 845,000 - - - 1,000,000 Capital Expenditures:Design- - - 130,000 - - - - - 130,000 Right of Way- - - - 25,000 - - - - 25,000 Construction- - - - - 845,000 - - - 845,000 Total Expenditures:- - - 130,000 25,000 845,000 - - - 1,000,000 TIP# I-11Description:The project will construct a dedicated southbound right-turn pocket on Auburn Way S at 6th Street SE and other improvements to support the new right-turn pocket. The project will address an existing level of service deficiency at the intersection, improving access from SR-18 to A Street SE.Progress Summary:Federal grant funding for construction is proposed to be applied for in 2022. If awarded construction would occur in 2025.Future Impact on Operating Budget:This annual maintenance cost for this project is estimated to be $500.BudgetForecast Project Cost19Page 173 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: SE 304th Street/132nd Avenue SE RoundaboutSTIP# AUB-N/AProject No:TBDProject Type:Safety, CapacityProject Manager:TBDLOS Corridor ID# 19Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - 250,000 50,000 1,200,000 - - - 1,500,000 Other- - - - - - - - - - Total Funding Sources:- - - 250,000 50,000 1,200,000 - - - 1,500,000 Capital Expenditures:Pre-Design- - - - - - - - - - Design- - - 250,000 - - - - - 250,000 Right of Way- - - - 50,000 - - - - 50,000 Construction- - - - - 1,200,000 - - - 1,200,000 Total Expenditures:- - - 250,000 50,000 1,200,000 - - - 1,500,000 TIP# I-13Description:The project will construct a single-lane roundabout at the SE 304th Street intersection with 132nd Avenue SE on Lea Hill. The roundabout will replace the existing stop-controlled on the SE 304th Street approach. The project is needed to address a level of service deficiency at the intersection.Progress Summary:Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.BudgetForecast Project Cost20Page 174 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: 10th Street NW/A Street NW Intersection ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:Capacity, SafetyProject Manager:TBDLOS Corridor ID# 18Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - 250,000 750,000 - - - - - 1,000,000 Other- - - - - - - - - - Total Funding Sources:- - 250,000 750,000 - - - - - 1,000,000 Capital Expenditures:Design- - 250,000 - - - - - - 250,000 Right of Way- - - - - - - - - - Construction- - - 750,000 - - - - - 750,000 Total Expenditures:- - 250,000 750,000 - - - - - 1,000,000 TIP# I-15Description:The project will construct a new traffic signal in place of the existing stop-control on the 10th Street NW approach. The project is needed to address a level of service deficiency at the intersection. The project will also evaluate intersection control, channelization, and pedestrian crossing improvements along 10th Street NW to the east of the intersection.Progress Summary:Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.BudgetForecast Project Cost21Page 175 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: 15th Street NW/SR 167 NB RampsSTIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 9Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - 225,000 - - - - - - 225,000 Other (Developer)50,000 75,000 1,300,000 - - - - - - 1,425,000 Total Funding Sources:50,000 75,000 1,525,000 - - - - - - 1,650,000 Capital Expenditures:Design50,000 75,000 - - - - - - - 125,000 Right of Way- - - - - - - - - - Construction- - 1,525,000 - - - - - - 1,525,000 Total Expenditures:50,000 75,000 1,525,000 - - - - - - 1,650,000 TIP# I-16Description:The project will construct a new westbound right-turn pocket on 15th Street NW at the intersection with the SR 167 northbound ramps. The widening is needed to improve the level of service and manage vehicle queues at the intersection.Progress Summary:The design and construction of the project is anticipated as part of an adjacent development project.Future Impact on Operating Budget:This annual maintenance cost for this project is estimated to be $500.BudgetForecast Project Cost22Page 176 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Citywide LED Street Lighting and ControlsSTIP# AUB-N/AProject No:cp1920Project Type:Non-CapacityProject Manager:Scott NutterActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Secured Grant- 497,988 2,012 - - - - - - 500,000 REET 2- 1,813,000 37,000 - - - - - - 1,850,000 Other (PSE)- 350,000 - - - - - - - 350,000 Total Funding Sources:- 2,660,988 39,012 - - - - - - 2,700,000 Capital Expenditures:Design- 112,294 - - - - - - - 112,294 Right of Way- - - - - - - - - - Construction- 2,548,694 39,012 - - - - - - 2,587,706 Total Expenditures:- 2,660,988 39,012 - - - - - - 2,700,000 TIP# I-17Description:The project will convert all City owned cobra-head street lights to LED. This phase of the project will convert all City owned cobra-head street lights to LED and add smart lighting control technology. Federal grant funding for this phase of the project was awarded in 2019. Future phases to upgrade other types of City street lights (such as decorative residential and downtown decorative lights) to LED will be considered as additional funding is available.Progress Summary:A detailed audit of all existing City owned lights and the design phase of the project have been completed. The construction phase of the project is programmed to begin during Spring 2020. Future Impact on Operating Budget:This project will reduce annual street light power and maintenance/repair costs by approximately $190,000.BudgetForecast Project Cost1Page 177 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Non-Motorized Safety Program STIP# AUB-N/AProject No:VariesProject Type:Non-Capacity (Annual)Project Manager:James WebbActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- 165,000 150,000 150,000 150,000 150,000 150,000 150,000 - 1,065,000 Unsecured Grant- - - - - - - - - - REET 1- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 165,000 150,000 150,000 150,000 150,000 150,000 150,000 - 1,065,000 Capital Expenditures:Design- 33,000 30,000 30,000 30,000 30,000 30,000 30,000 - 213,000 Right of Way- - - - - - - - - - Construction- 132,000 120,000 120,000 120,000 120,000 120,000 120,000 - 852,000 Total Expenditures:- 165,000 150,000 150,000 150,000 150,000 150,000 150,000 - 1,065,000 TIP# N-1Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project CostDescription:The program will construct non-motorized safety improvement projects at locations throughout the City. Projects are prioritized based on pedestrian and bicycle demands, existing deficiencies, field studies and community requests. Common improvements installed by this progam include, but are not limited to, RRFBs, signage, striping, raised crosswalk, bicycle lanes, etc. Progress Summary:23Page 178 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Sidewalk Repair and Accessibility Program STIP# AUB-N/AProject No:Varies, CP2106Project Type:Non-Capacity (Annual) Project Manager:James WebbActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Unsecured Grant- - - - - - - - - - REET 2- 340,022 185,000 120,000 - 200,000 170,000 - - 1,015,022 Other (Fees)- - - 20,000 20,000 20,000 20,000 20,000 - 100,000 Total Funding Sources:- 340,022 185,000 140,000 20,000 220,000 190,000 20,000 - 1,115,022 Capital Expenditures:Design- 45,000 37,000 28,000 4,000 44,000 38,000 4,000 - 200,000 Right of Way- - - - - - - - - - Construction- 295,022 148,000 112,000 16,000 176,000 152,000 16,000 - 915,022 Total Expenditures:- 340,022 185,000 140,000 20,000 220,000 190,000 20,000 - 1,115,022 TIP# N-2Description:The program replaces damaged sidewalks throughout the City, adds new curb ramps, and replaces existing curb ramps that do not meet current American with Disabilities Act (ADA) requirements. Projects are prioritized annually based on pedestrian demands, existing deficiencies, and citizen requests. Program funds reflect remaining budget after allocations to specific ADA and sidewalk improvement projects. The "fees" shown in the funding sources would be from a new proposed program that is under consideration that would give residents the option to pay a fee to the City for replacement of damaged sidewalk sections that they are responsible for (caused by their private trees) and the replacement work would occur with this program. Typically HUD funds (not shown below) are also transferred into this program to complete accessibility improvements in qualifying neighborhoods. Progress Summary:Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost24Page 179 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Arterial Bicycle and Safety Improvement Program STIP# AUB-N/AProject No:VariesProject Type:Non-Capacity (Safety)Project Manager:James WebbActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostUnrestricted Street Revenue- - 100,000 - 100,000 - 100,000 - 100,000 400,000 Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- - 100,000 - 100,000 - 100,000 - 100,000 400,000 Capital Expenditures:Design- - 10,000 - 10,000 - 10,000 - 10,000 40,000 Right of Way- - - - - - - - - - Construction- - 90,000 - 90,000 - 90,000 - 90,000 360,000 Total Expenditures:- - 100,000 - 100,000 - 100,000 - 100,000 400,000 TIP# N-3Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project CostDescription:The program will construct bicycle and safety improvements on classified roadways throughout the City. Projects are prioritized bi-annually based upon field studies and community feedback.Progress Summary:1Page 180 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Transit Partnership RoutesSTIP# AUB-N/AProject No:N/AProject Type:OtherProject Manager:Celile MalikActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- 180,000 185,000 190,000 195,000 200,000 205,000 210,000 - 1,365,000 Unsecured Grant- - - - - - - - - - REET 1- - - - - - - - - - Other (Agencies)- - - - - - - - - - Total Funding Sources:- 180,000 185,000 190,000 195,000 200,000 205,000 210,000 - 1,365,000 Capital Expenditures:Design- - - - - - - - - - Right of Way- - - - - - - - - - Transit Service- 180,000 185,000 190,000 195,000 200,000 205,000 210,000 - 1,365,000 Total Expenditures:- 180,000 185,000 190,000 195,000 200,000 205,000 210,000 - 1,365,000 TIP# N-4Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project CostDescription:Operating costs associated with the Commuter Shuttle (PT497) from the Lakeland Hills neighborhood to Auburn Station. Progress Summary:The Lakeland Hills route, PT497, began in 2009. The route is operated in partnership with King County Metro and Pierce Transit and is being extended. Route 910 is a KC Metro Transit Now Partnership Program currently authorized until September 2020. The agreement for the Route 910 is will not be renewed as King County Metro is ending this program.25Page 181 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Sidewalk and ADA Inventory STIP# AUB-N/AProject No:TBDProject Type:Non-CapacityProject Manager:TBDActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Unsecured Grant- - - - - - - - - - REET 2- - - 200,000 - - - - - 200,000 Other- - - - - - - - - - Total Funding Sources:- - - 200,000 - - - - - 200,000 Capital Expenditures:Design- - - 200,000 - - - - - 200,000 Right of Way- - - - - - - - - - Construction- - - - - - - - - - Total Expenditures:- - - 200,000 - - - - - 200,000 TIP# N-5Description:The project will create an inventory of existing sidewalk and ADA infrastrucutre located with the public ROW througout the City. This information will be used to identify and propritize deficiencies in existing non-motorized infrastrucure, and to document progress on the implementation of the ADA transition plan. Progress Summary:Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost26Page 182 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Auburn Station Access ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:Non-Capacity, TransitProject Manager:TBDActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other (King County Metro)- - - 125,000 - - - - - 125,000 Total Funding Sources:- - - 125,000 - - - - - 125,000 Capital Expenditures:Design- - - 25,000 - - - - - 25,000 Right of Way- - - - - - - - - - Construction- - - 100,000 - - - - - 100,000 Total Expenditures:- - - 125,000 - - - - - 125,000 TIP# N-6BudgetForecast Project CostFuture Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.Description:The project will reconstruct the channelization and curb radii to improve the turning radius for transit vehicles at the northeast corner of A St SW/2nd St SW. Progress Summary:The ROW needed to accommodate this improvement was dedicated by the adjacent development project. 27Page 183 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUNDS (328)Project Title: Auburn Way S (SR 164) - Southside Sidewalk ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:Non-motorized, SafetyProject Manager:TBDActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostCap. Imp. Fund Balance- - - - - - - - - - Secured Grant- - 80,000 600,000 - - - - - 680,000 Traffic Impact Fees- - - - - - - - - REET 2- - 15,000 65,000 - - - - - 80,000 Other (MIT)- - - 85,000 - - - - - 85,000 Total Funding Sources:- - 95,000 750,000 - - - - - 845,000 Capital Expenditures:Design- - 95,000 - - - - - - 95,000 Right of Way- - - - - - - - - - Construction- - - 750,000 - - - - - 750,000 Total Expenditures:- - 95,000 750,000 - - - - - 845,000 TIP# N-7Description: The project will construct sidewalk along the south side of Auburn Way S. The existing sidewalk along the south side currently ends at the intersection with Howard Road and restarts to the west of the intersection with Muckleshoot Plaza. The sidewalk gap extends for approximately 1,700 feet. The project also includes a Rapid Flashing Rectangular Beacon (RRFB) across Howard Road to provide a connection from the existing non-motorized facilities to the proposed improvements.Progress Summary:Grant funding from WSDOT is anticipated to be awarded in 2021. The project is also on the PSRC contingency list for federal funding. The design phase could start in 2022 with construction of the improvements in 2023. The City and Muckleshoot Indian Tribe have entered into a memorandum of understanding for improvements along the Auburn Way S corridor, and are currently negotiating the funding agreement for this project. Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Costs28Page 184 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Evergreen Heights Elementary SidewalksSTIP# AUB-N/AProject No:TBDProject Type:Non-MotorizedProject Manager:TBDLOS Corridor ID# 37Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue24,500 - - - - - - 160,000 - 184,500 Unsecured Grant- - - - - - 120,000 1,440,000 - 1,560,000 Traffic Impact Fees- - - - - - - - - - Other (ASD)122,500 - - - - - - - - 122,500 REET 2- - - - - - 30,000 200,000 - 230,000 Traffic Mitigation Fees100,000 - - - - - - - - 100,000 Total Funding Sources:247,000 - - - - - 150,000 1,800,000 - 2,197,000 Capital Expenditures:Design- - - - - - 150,000 - - 150,000 Right of Way- - - - - - - - - - Construction247,000 - - - - - - 1,800,000 - 2,047,000 Total Expenditures:247,000 - - - - - 150,000 1,800,000 - 2,197,000 TIP# N-8BudgetForecast Project CostFuture Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.Description:The project will construct a new sidewalk along the north side of S 316th Street between the end of the existing sidewalk at 56th Avenue S and 51st Avenue S to the west (approximately 1,250 feet). The project will also construct curb and gutter, storm improvements, and street lighting.Progress Summary:29Page 185 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Riverwalk Drive SE Non-Motorized ImprovementsSTIP# AUB-N/AProject No:TBDProject Type:Non-MotorizedProject Manager:TBDActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostUnrestricted Street Revenue- - 250,000 400,000 - - - - - 650,000 Unsecured Grant- - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other (MIT)- - - 650,000 - - - - - 650,000 Total Funding Sources:- - 250,000 1,050,000 - - - - - 1,300,000 Capital Expenditures:Design- - 250,000 - - - - - - 250,000 Right of Way- - - - - - - - - - Construction- - - 1,050,000 - - - - - 1,050,000 Total Expenditures:- - 250,000 1,050,000 - - - - - 1,300,000 TIP # N-9Description:The project will construct sidewalks, street lighting, and related storm improvements along the east side of Riverwalk Drive SE between Auburn Way S and Howard Road SE. This project will close a gap in the sidewalk system completing a non-motorized connection between the R Street SE and Auburn Way S. The project will also install a RRFB at the intersection with Howard Road. The project is proposed to be in partnership with the Muckleshoot Indian Tribe.Progress Summary:The City and Muckleshoot Indian Tribe have entered into a memorandum of understanding for improvements along the Auburn Way S corridor, and are currently negotiating the funding agreement for this project. Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $2,000.BudgetForecast Project Cost30Page 186 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: M Street SE Sidewalk ImprovementsSTIP# AUB-N/AProject No:CP2012Project Type:Non-MotorizedProject Manager:Luis BarbaActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostUnrestricted Street Revenue- 14,980 250,000 - - - - - - 264,980 Secured Grant- 30,020 419,980 - - - - - - 450,000 Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 45,000 669,980 - - - - - - 714,980 Capital Expenditures:Design- 45,000 - - - - - - - 45,000 Right of Way- - - - - - - - - - Construction- - 669,980 - - - - - - 669,980 Total Expenditures:- 45,000 669,980 - - - - - - 714,980 TIP# N-10Description:The project will construct sidewalks along the M Street SE corridor between Auburn Way S and 8th Street SE. The project will complete the missing sections of sidewalk along the west side of M Street SE between Auburn Way S and 8th Street SE, and will complete the missing segments of sidewalk along the east side between Auburn Way S and 12th Street SE. The project will construct approximately 2,000 linear feet of new sidewalk to match adjacent widths. The project will also construct ADA compliant curb ramps and relocate existing utility poles and overhead signage to provide ADA access. Progress Summary:Grant funding for the project was awarded by TIB in 2019. The design phase was initiated in 2020 and construction anticipated to be completed during 2021.Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost2Page 187 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Lea Hill Safe Routes to SchoolsSTIP# AUB-N/AProject No:TBDProject Type:Non-MotorizedProject Manager:TBDActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured State Grant- - - 55,000 700,000 - - - - 755,000 REET 2- - - 15,000 200,000 - - - - 215,000 Other- - - - - - - - - - Total Funding Sources:- - - 70,000 900,000 - - - - 970,000 Capital Expenditures:Design- - - 70,000 - - - - - 70,000 Right of Way- - - - - - - - - - Construction- - - - 900,000 - - - - 900,000 Total Expenditures:- - - 70,000 900,000 - - - - 970,000 TIP# N-11Description:The project will construct non-motorized improvements along SE 304th St from Hazelwood Elementary School extending east to 124th Ave SE, and along the west side of 124th Ave SE to the south of SE 304th St. The project will complete multiple gaps in the existing non-motorized network. The project will also construct curb and gutter, ADA compliant curb ramps, driveways aprons and retaining walls associated with the new sidewalks. Utility poles will need to be relocated to accommodate the proposed sidewalk alignment in some locations. Additional lighting is proposed for pedestrian safety and will be incorporated onto existing/relocated utility poles, and an RRFB will be installed at the SE 304th St intersection with 116th Ave SE. Ancillary work, including but not limited to, property restoration, grading, storm upgrades, school zone beacon relocation, channelization, fencing, landscaping and mailbox relocation will be addressed with the project. Progress Summary:Grant funding is anticipated to be applied for in 2022. If secured, the design phase will be started in 2023.Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost31Page 188 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Arterial Street Preservation ProgramSTIP# AUB-N/AProject No:VariesProject Type:PreservationProject Manager:James WebbActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostArterial Preservation Fund- 2,200,000 600,000 600,000 150,000 1,133,870 2,050,000 2,200,000 - 8,933,870 Total Funding Sources:- 2,200,000 600,000 600,000 150,000 1,133,870 2,050,000 2,200,000 - 8,933,870 Capital Expenditures:Design- 330,000 90,000 90,000 22,500 170,081 307,500 330,000 - 1,340,081 Right of Way- - - - - - - - - - Construction- 1,870,000 510,000 510,000 127,500 963,790 1,742,500 1,870,000 - 7,593,790 Total Expenditures:- 2,200,000 600,000 600,000 150,000 1,133,870 2,050,000 2,200,000 - 8,933,870 TIP# P-1Description: The program preserves classified streets throughout the City. Individual projects may include a combination of crack seal, overlays, rebuilds, and spot repairs. The program also funds the biennial collection of pavement condition ratings. This program is funded through a 1% utility tax that was adopted by City Council in 2008. Program funds reflect remaining budget after allocations to specific arterial street preservation projects, which are included as separate projects in this TIP.Progress Summary:During 2021, the Auburn Way N preservation projects and 15th Street NW reconstruction will be completed; the Lea Hill Road and 3rd Street SW bridge decks will be preserved; the reconstruction of 2nd Street SE will begin; 4th Street SE reconstruction is being designed; and arterial patching and crack seal projects are proposed. Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Cost32Page 189 of 227
Six Year Transportation Improvement PlanLOCAL STREET PRESERVATION FUND (103)Project Title: Local Street Preservation Program STIP# AUB-N/AProject No:VariesProject Type:PreservationProject Manager:James WebbActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostLocal Street Preserv. Fund- - - 350,000 350,000 350,000 350,000 350,000 - 1,750,000 Utilities Transfer to 103 Fund- - 150,000 150,000 150,000 150,000 150,000 150,000 - 900,000 REET 1- - - - - - - - - REET 2- - 1,500,000 - - - - - - 1,500,000 Other (Unidentified 103 Funding)- - 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 - 7,500,000 Total Funding Sources:- - 1,650,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 - 11,650,000 Capital Expenditures:Design- - 250,000 400,000 400,000 400,000 400,000 400,000 - 2,250,000 Right of Way- - - - - - - - - - Construction- - 1,400,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 - 9,400,000 Total Expenditures:- - 1,650,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 - 11,650,000 TIP# P-2BudgetForecast Project CostDescription:The program preserves local (unclassified) streets. Individual projects may include crack sealing, asphalt patching, pre-leveling, asphalt overlays and roadway reconstruction. The program also funds the biennial collection of pavement condition ratings. Beginning in 2019 REET funding was dedicated by council to this program. Beyond 2022, funding for this program is shown as other because a dedicated funding source has not yet been identified, and the use of REET to fund the program is not sustainable long term. Program funds reflect remaining budget after allocations to specific local street preservation projects, which are included as separate projects in this TIP.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.Progress Summary:This program has successfully completed overlays, chip seals and complete reconstructions since 2005. The program will focus on completing reconstruction needs in addition to regular maintenance treatments. The 2022 funds have been transfered into the Lead Service Line replacement project to cover the cost of additional reconstruction/rehabilitation included with the scope of that project. 33Page 190 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: 2nd Street SE PreservationSTIP# AUB-N/AProject No:CP2003Project Type:PreservationProject Manager:Jai CarterActivity:2021 YEFunding Sources: Prior to 2021 Estimate 2022 2023 2024 2025 2026 2027 Beyond 2027 Total Project CostArterial Preservation Fund46,000 277,502 70,000 - - - - - - 393,502 Secured State Grant69,000 416,253 105,000 - - - - - - 590,253 Other - - - - - - - - - - Total Funding Sources:115,000 693,755 175,000 - - - - - - 983,755 Capital Expenditures:Design115,000 - - - - - - - - 115,000 Right of Way- - - - - - - - - - Construction- 693,755 175,000 - - - - - - 868,755 Total Expenditures:115,000 693,755 175,000 - - - - - - 983,755 TIP# P-3Description:This project will reconstruct 2nd Street SE between A Street SE and Auburn Way S. The reconstruction will utilize full depth reclamation techniques. The project will also address fixed objects located within the clear zone, remove barriers to ADA access, and install new LED street lighting.Progress Summary:Grant funding for this project was awarded by TIB in 2019. The design phase started in 2020.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Cost34Page 191 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Bridge Deck Preservation ProgramSTIP# AUB-N/AProject No:VariesProject Type:PreservationProject Manager:Scott NutterActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostArterial Preservation Fund- - 100,000 100,000 100,000 100,000 100,000 100,000 - 600,000 Unsecured Grant- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- - 100,000 100,000 100,000 100,000 100,000 100,000 - 600,000 - Capital Expenditures:Design- - 20,000 20,000 20,000 20,000 20,000 20,000 - 120,000 Right of Way- - - - - - - - - - Construction- - 80,000 80,000 80,000 80,000 80,000 80,000 - 480,000 Total Expenditures:- - 100,000 100,000 100,000 100,000 100,000 100,000 - 600,000 TIP# P-4Description:The program rehabilitates bridge decks as identified by the City's annual bridge inspection program. Program funds reflect remaining budget after allocations to specific bridge deck preservation projects.Progress Summary:The 2021 funds are being used as the local match for the grant funded Lea Hill and 3rd Street bridge maintenance projects. Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Cost35Page 192 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Bridge Structure Preservation ProgramSTIP# AUB-N/AProject No:VariesProject Type:PreservationProject Manager:Scott NutterActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostArterial Preservation Fund- 25,000 50,000 - 50,000 - 50,000 - 50,000 225,000 Unsecured Grant- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 25,000 50,000 - 50,000 - 50,000 - 50,000 225,000 Capital Expenditures:Design- 25,000 10,000 - 10,000 - 10,000 - 10,000 65,000 Right of Way- - - - - - - - - - Construction- - 40,000 - 40,000 - 40,000 - 40,000 160,000 Total Expenditures:- 25,000 50,000 - 50,000 - 50,000 - 50,000 225,000 TIP# P-5BudgetForecast Project CostFuture Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.Description:This program performs annual bridge inspections and load ratings as needed and implements identified maintenance, repairs, and improvements. Program funds reflect remaining budget after allocations to specific bridge structure preservation projects.Progress Summary:The 2021 funds are being used as the local match for the grant funded Lea Hill and 3rd Street bridge maintenance projects. 36Page 193 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Lake Tapps Pkwy/Sumner-Tapps Hwy E PreservationSTIP# AUB-68Project No:TBDProject Type:PreservationProject Manager:TBDActivity:2021 YEFunding Sources: Prior to 2021 Estimate 2022 2023 2024 2025 2026 2027 Beyond 2027 Total Project CostArterial Preservation Fund- - 25,000 75,000 534,356 - - - - 634,356 Secured Grant- - - - 750,000 - - - - 750,000 Other - - - - - - - - - - Total Funding Sources:- - 25,000 75,000 1,284,356 - - - - 1,384,356 Capital Expenditures:Design- - 25,000 50,000 - - - - - 75,000 Right of Way- - - 25,000 - - - - - 25,000 Construction- - - - 1,284,356 - - - - 1,284,356 Total Expenditures:- - 25,000 75,000 1,284,356 - - - - 1,384,356 TIP# P-6Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project CostDescription:The project will grind and overlay the Lake Tapps Parkway/Sumner-Tapps Highway E corridor from the intersection of Lake Tapps Parkway with Lakeland Hills Way to the intersection of Sumner-Tapps Highway E with 16th Street E (the Auburn City limit). Portions of the corridor include a center two-way left-turn lane which does not require preservation and would be omitted from the grind and overlay. The project scope also includes upgrades to ADA curb ramps and pedestrian push buttons, and replacement of vehicle detection at signalized intersections.Progress Summary:Grant funding for the project was awarded in 2020.37Page 194 of 227
Six Year Transportation Improvement PlanLOCAL STREET PRESERVATION FUND (103)Project Title: 2021 Local Street Preservation ProjectSTIP# AUB-N/AProject No:CP2019Project Type:PreservationProject Manager:Kim TruongActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostLocal Street Preserv. Fund- - - - - - - - - - Utilities Transfer to 103 Fund- - - - - - - - - - REET 1- 300,000 2,200,000 - - - - - - 2,500,000 REET 2- - - - - - - - - - Total Funding Sources:- 300,000 2,200,000 - - - - - - 2,500,000 Capital Expenditures:Design- 300,000 - - - - - - - 300,000 Right of Way- - - - - - - - - - Construction- - 2,200,000 - - - - - - 2,200,000 Total Expenditures:- 300,000 2,200,000 - - - - - - 2,500,000 TIP# P-7Description:This project will reconstruct G Street SE (from East Main Street to 4th Street SE) and grind and overlay the Riverwalk/Forest Ridge Neighborhood. The scope of work includes the following: full-depth roadway replacement and/or grind and overlay and any needed utility improvements within the project limits.Progress Summary:Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Cost3Page 195 of 227
Six Year Transportation Improvement PlanLOCAL STREET PRESERVATION FUND (103)Project Title: 2022 Local Street Preservation ProjectSTIP# AUB-N/AProject No:TBDProject Type:PreservationProject Manager:TBDActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostLocal Street Preserv. Fund- - - - - - - - - - Utilities Transfer to 103 Fund- - 150,000 - - - - - - 150,000 REET 1- - 750,000 - - - - - 750,000 REET 2- - 750,000 - - - - - 750,000 Total Funding Sources:- - 150,000 1,500,000 - - - - - 1,650,000 Capital Expenditures:Design- - 150,000 - - - - - - 150,000 Right of Way- - - - - - - - - - Construction- - - 1,500,000 - - - - - 1,500,000 Total Expenditures:- - 150,000 1,500,000 - - - - - 1,650,000 TIP# P-8Description:This project will reconstruct I Street SE (from East Main Street to 4th Street SE). The scope of work includes the following: full-depth roadway replacement and any needed utility improvements within the project limits.Progress Summary:Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Cost4Page 196 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Lea Hill Bridge Deck PreservationSTIP# AUB-N/AProject No:CP2007Project Type:PreservationProject Manager:Kim TruongActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostArterial Preservation Fund- - - - - - - - - - Secured Federal Grant- - 80,000 567,850 - - - - - 647,850 Other- - - - - - - - - - Total Funding Sources:- - 80,000 567,850 - - - - - 647,850 Capital Expenditures:Design- - 80,000 - - - - - - 80,000 Right of Way- - - - - - - - - - Construction- - - 567,850 - - - - - 567,850 Total Expenditures:- - 80,000 567,850 - - - - - 647,850 TIP# P-9Description: This project will grind and overlay the bridge deck in an effort to extend the overall service life of the bridge. Progress Summary:Federal Grant funding was awarded in 2020.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Costs5Page 197 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: A Street SE Preservation (37th Street SE to Lakeland Hills Way)STIP# AUB-N/AProject No:TBDProject Type:PreservationProject Manager:TBDActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostArterial Preservation Fund- - - 25,000 100,000 866,130 - - - 991,130 Unsecured Grant- - - - - 866,130 - - - 866,130 Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- - - 25,000 100,000 1,732,260 - - - 1,857,260 Capital Expenditures:Design- - - 25,000 75,000 - - - - 100,000 Right of Way- - - - 25,000 - - - - 25,000 Construction- - - - - 1,732,260 - - - 1,732,260 Total Expenditures:- - - 25,000 100,000 1,732,260 - - - 1,857,260 TIP# P-10Description:The project will grind and overlay A Street SE from 37th Street SE to the Auburn/Pacific City Limit and from the Pacific/Auburn City Limit to the intersection with Lakeland Hills Way). The project also includes ADA upgrades to curb ramps, pedestrian push buttons, and replacement of vehicle detection loops.Progress Summary:Grant funding for the construction phase of this project is anticipated to be submitted in 2022. If awarded, the design phase would begin in 2023.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project CostPage 198 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: C Street SW Preservation (W Main St to GSA Signal)STIP# AUB-67Project No:TBDProject Type:PreservationProject Manager:TBDActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostArterial Preservation Fund- 25,000 100,000 1,118,272 - - - - - 1,243,272 Secured Grant- - - 1,118,272 - - - - - 1,118,272 Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 25,000 100,000 2,236,544 - - - - - 2,361,544 Capital Expenditures:Design- 25,000 75,000 - - - - - - 100,000 Right of Way- - 25,000 - - - - - - 25,000 Construction- - - 2,236,544 - - - - - 2,236,544 Total Expenditures:- 25,000 100,000 2,236,544 - - - - - 2,361,544 TIP# P-11Description:The project will grind and overlay C Street SW from W Main Street to the GSA signal (approximately 2,000 feet to the south of 15th Street SW). The project also includes ADA upgrades to curb ramps and pedestrian push buttons, and replacement of vehicle detection loops.Progress Summary:Grant funding for the construction phase of this project was awarded in 2020.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project CostPage 199 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: Lakeland Hill Way Preservation (57th Drive SE to Lake Tapps Pkwy)STIP# AUB-N/AProject No:CP2011Project Type:PreservationProject Manager:Seth WickstromActivity:2020 YETotal ProjectFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026CostArterial Preservation Fund- 100,000 1,100,000 - - - - - - 1,200,000 Secured Federal Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 100,000 1,100,000 - - - - - - 1,200,000 Capital Expenditures:Design- 100,000 - - - - - - - 100,000 Right of Way- - - - - - - - - - Construction- - 1,100,000 - - - - - 1,100,000 Total Expenditures:- 100,000 1,100,000 - - - - - - 1,200,000 TIP# P-12Description:The project will grind, patch, and overlay Lakeland Hills Way from 57th Drive SE to Lake Tapps Pkwy. The project also includes ADA upgrades to curb ramps and replacement of vehicle detection loops.Progress Summary:Grant funding for the construction phase of this project was awarded in 2018. However, to assist the region in meeting obligation targets for Federal funding, the grant funds awarded for this project were re-allocated to the Auburn Way Phase 2 and Phase 3 preservation projects to be completed in 2020. The re-allocation requires that the City commits to completing this project as originally planned using non-federal funding sources.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project CostPage 200 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: 3rd Street SW Bridges Deck PreservationSTIP# AUB-N/AProject No:CP2006Project Type:PreservationProject Manager:Kim TruongActivity:2020 YEFunding Sources:Prior to 2020Estimate202120222023202420252026Beyond 2026Total Project CostArterial Preservation Fund- - - - - - - - - - Secured Federal Grant- - 120,000 553,540 - - - - - 673,540 Other- - - - - - - - - - Total Funding Sources:- - 120,000 553,540 - - - - - 673,540 Capital Expenditures:Design- - 120,000 - - - - - - 120,000 Right of Way- - - - - - - - - - Construction- - - 553,540 - - - - - 553,540 Total Expenditures:- - 120,000 553,540 - - - - - 673,540 TIP# P-13Description: This project will seal and overlay the 3rd Street SW bridge decks in an effort to extend the overall service life of the bridges. The following bridges are included in the project: 3rd Street off-ramp, 3rd Street SW over the BNSF tracks, and 3rd Street SW over A Street SW.Progress Summary:Federal Grant funding was awarded in 2020.Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project Costs7Page 201 of 227
Six Year Transportation Improvement PlanARTERIAL PRESERVATION FUND (105)Project Title: 4th Street SE Preservation (Auburn Way S to L Street SE)STIP# AUB-N/AProject No:CP2102Project Type:PreservationProject Manager:Jeff BenderActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostArterial Preservation Fund- 143,951 1,065,048 - - - - - - 1,208,999 Secured Grant- 150,000 1,597,572 - - - - - - 1,747,572 Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 293,951 2,662,620 - - - - - - 2,956,571 Capital Expenditures:Design- 293,951 - - - - - - - 293,951 Right of Way- - - - - - - - - - Construction- - 2,662,620 - - - - - - 2,662,620 Total Expenditures:- 293,951 2,662,620 - - - - - - 2,956,571 TIP# P-14Description:This project will replace pavement and utilities on 4th Street SE from Auburn Way South to L Street SE. A pavement grind and overlay is planned between Auburn Way South and D Street SE. Full depth pavement reclamation is planned from D Street SE to L Street SE. The project will also include replacement of City utilities, removal of sidewalk obstructions, replacement of sidewalk and curb ramps as needed to address ADA requirements, and other improvements.Progress Summary:Grant funding for the project was awarded by TIB in 2020. Future Impact on Operating Budget:This project is anticipated to reduce the operating budget for street maintenance.BudgetForecast Project CostPage 202 of 227
Six Year Transportation Improvement PlanCAPITAL IMPROVEMENT FUND (328)Project Title: Neighborhood Traffic Calming ProgramSTIP# AUB-N/AProject No:VariesProject Type:Non-CapacityProject Manager:Cecile MalikActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostFund Balance- - - - - - - - - - Unsecured Grant- - - - - - - - - - REET 2- 51,937 150,000 150,000 150,000 150,000 150,000 150,000 - 951,937 Other- - - - - - - - - - Total Funding Sources:- 51,937 150,000 150,000 150,000 150,000 150,000 150,000 - 951,937 Capital Expenditures:Design- 5,000 30,000 30,000 30,000 30,000 30,000 30,000 - 185,000 Right of Way- - - - - - - - - Construction- 46,937 120,000 120,000 120,000 120,000 120,000 120,000 - 766,937 Total Expenditures:- 51,937 150,000 150,000 150,000 150,000 150,000 150,000 - 951,937 TIP# R-1BudgetForecast Project CostFuture Impact on Operating Budget:The traffic calming program will have no impact on the operating budget for street maintenance.Description:This program will implement traffic calming measures within residential neighborhoods. The measures will be supported by engineering studies as necessary. Projects will be selected annually based on requests from residents, or police concerns, crash history, and available staff and financial resources.Progress Summary:During 2020 and 2021 the scope of the program was reduced due to funding and staffing constraints. A budget ammendment is proposed for 2022 to allow the program to be resumed.41Page 203 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Stewart Road - City of Sumner (Lake Tapps Parkway Corridor)STIP# AUB-N/AProject No:N/AProject Type:CapacityProject Manager:City of SumnerLOS Corridor ID# N/AActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Traffic Mitigation Fees- - - - 150,000 - - - - 150,000 Total Funding Sources:- - - - 150,000 - - - - 150,000 Capital Expenditures:Design- - - - - - - - - - Right of Way- - - - - - - - - - Construction- - - - 150,000 - - - - 150,000 Total Expenditures:- - - - 150,000 - - - - 150,000 TIP# R-2Description:This is a City of Sumner project to widen the Stewart Road (Lake Tapps Parkway) Corridor. The project will replace the existing bridge over the White River with a new wider one. Completion of this corridor widening is expected to significantly relieve traffic congestion in Auburn along the A St SE and C St SW corridors.Progress Summary:City of Sumner has initiated preliminary road design and is seeking grant funding to complete the project.Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost42Page 204 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: M Street Underpass (3rd St SE to 8th St SE) STIP# AUB-N/AProject No:c201a0Project Type:CapacityProject Manager:Ryan VondrakLOS Corridor ID# 6Activity:2021 YEFunding Sources: Prior to 2021 Estimate 2022 2023 2024 2025 2026 2027 Beyond 2027 Total Project CostUnrestricted Street Revenue- - - - - - - - - - Secured Grants (Fed,State)9,731,904 - - - - - - - - 9,731,904 REET 21,140,000 - - - - - - - - 1,140,000 Traffic Impact Fees (Construction)4,309,782 - - - - - - - - 4,309,782 Traffic Impact Fees (Debt Service)890,856 123,135 122,843 122,550 122,258 121,965 121,673 121,380 1,668,615 3,415,275 Traffic Mitigation Fees660,000 - - - - - - - - 660,000 PWTFL (30 years)3,284,857 - - - - - - - - 3,284,857 Other (Agencies)3,090,514 - - - - - - - - 3,090,514 Total Funding Sources:22,217,057 123,135 122,843 122,550 122,258 121,965 121,673 121,380 1,668,615 22,347,475 Capital Expenditures:Design2,688,924 - - - - - - - - 2,688,924 Right of Way3,358,443 - - - - - - - - 3,358,443 Construction16,169,690 - - - - - - - - 16,169,690 PWTF Debt Service890,856 123,135 122,843 122,550 122,258 121,965 121,673 121,380 1,668,615 3,415,275 Total Expenditures:22,217,057 123,135 122,843 122,550 122,258 121,965 121,673 121,380 1,668,615 22,347,475 Future Impact on Operating Budget:N/ABudgetForecast Project CostTIP# R-3Description:The project constructed a grade separated railroad crossing of M Street SE at the BNSF Stampede Pass tracks. Progress Summary:Construction was completed in 2014. The project is now in Public Works Trust Fund Loan (PWTFL) debt repayment through 2041.43Page 205 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: A Street LoopSTIP# AUB-N/AProject No:CP2117Project Type:CapacityProject Manager:Luis BarbaLOS Corridor ID# 31Activity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostUnrestricted Street Revenue- - - - - - - - - - Secured Federal Grant- - - 1,125,000 - - - - - 1,125,000 Traffic Impact Fees- 70,000 330,000 67,000 - - - - - 467,000 Other (Sound Transit) - - - 340,000 - - - - - 340,000 Total Funding Sources:- 70,000 330,000 1,532,000 - - - - - 1,932,000 Capital Expenditures:Design- 70,000 230,000 - - - - - - 300,000 Right of Way- - 100,000 67,000 - - - - - 167,000 Construction- - - 1,465,000 - - - - - 1,465,000 Total Expenditures:- 70,000 330,000 1,532,000 - - - - - 1,932,000 TIP # R-4Description:The project will construct a new one-way (eastbound) roadway connection between A Street SW/S Division Street and A Street SE. The new intersection with A Street SE will allow an unsignalized right-turn movement onto southbound A Street SE, providing an alternative to the intersection of 3rd Street SE and A Street SE, which does not meet adopted LOS standards. The roadway will be constructed as a complete street to accommodate non-motorized road users. Progress Summary:Sound Transit has agreed to provid $340,000 towards the construction phase as mitigation for the second parking garage. Federal funding for the construction phase was awarded in 2021. The $70,000 programmed for 2021 is a carryforward from 2020.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.BudgetForecast Project CostPage 206 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: A Street NW, Phase 2 (W Main St to 3rd St NW) STIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 18Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - 200,000 1,325,000 - - - 1,525,000 Traffic Impact Fees- - - - 150,000 - - - - 150,000 Other (Developer)150,000 - - - - 1,325,000 - - - 1,475,000 Total Funding Sources:150,000 - - - 350,000 2,650,000 - - - 3,150,000 Capital Expenditures:Design- - - - 250,000 - - - - 250,000 Right of Way- - - - 100,000 - - - - 100,000 Construction150,000 - - - - 2,650,000 - - - 2,800,000 Total Expenditures:150,000 - - - 350,000 2,650,000 - - - 3,150,000 TIP# R-5Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $500.BudgetForecast Project CostDescription:The project will widen A Street NW to create a three-lane roadway section between W Main St and 3rd St NW. This project will improve the connection between the A St NW Extension, (Phase 1) and Auburn Station and Central Business District. This project could be partially or fully funded by development and/or Sound Transit's parking garage/access improvements. The project is approximately 0.2 miles long.Progress Summary:45Page 207 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Auburn Way S Widening (Hemlock St SE to Poplar St SE)STIP# AUB-64Project No:CP1622Project Type:CapacityProject Manager:Jeff BenderLOS Corridor ID# 4Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Secured Federal Grant131,305 865,000 297,550 - 2,061,847 1,546,385 - - - 4,902,087 Unsecured Grant- - - - - - - - - - Traffic Impact Fees24,707 135,000 846,438 400,000 1,938,153 1,453,615 - - - 4,797,913 Other- - - - - - - - - - Total Funding Sources:156,012 1,000,000 1,143,988 400,000 4,000,000 3,000,000 - - - 9,700,000 Capital Expenditures:Pre-Design- - - - - - - - - - Design156,012 1,000,000 343,988 - - - - - - 1,500,000 Right of Way- - 800,000 400,000 - - - - - 1,200,000 Construction- - - - 4,000,000 3,000,000 - - - 7,000,000 Total Expenditures:156,012 1,000,000 1,143,988 400,000 4,000,000 3,000,000 - - - 9,700,000 TIP# R-6Description:The project will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two lanes in each direction, center turn lane and/or medians to provide access management where feasible, sidewalks, bus pull-outs, street lighting and storm improvements. The project will also add an eastbound turnaround and enhanced pedestrian crossing near Redwood Court. The project length is approximately 0.5 miles. The project is needed to provide additional vehicular capacity, transit, and non-motorized facilities on the corridor.Progress Summary:Project scope was revised to omit portions of the original project scope that are being built by the Auburn School District's (ASD) Chinook Elementary replacement project. ASD's project will construct a roundabout at the school driveway on Auburn Way S instead of the traffic signal on Auburn Way S that was originally proposed as part of the City's project. $1,297,000 of federal grant funding for the design phase was awarded in 2019. 2021 Funding includes 2020 carry forward. If the cost of design phase is less than anticipated, a portion of the design phase grant will be utilized for construction. $3,605,807 of federal grant funding was awarded in 2022 for the construction phase.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $2,500.BudgetForecast Project Cost46Page 208 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: M Street NE Widening (E Main St to 4th St NE) STIP# AUB-N/AProject No:asbd12Project Type:CapacityProject Manager:TBDLOS Corridor ID# 5Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - 120,000 50,000 400,000 - - - - 570,000 Arterial Street Fund (105)- - 185,000 - 1,220,000 - - - - 1,405,000 REET 2- - - - 400,000 - - - - 400,000 Traffic Impact Fees- - 70,000 - 465,000 - - - - 535,000 Other - - - - - - - - - - Total Funding Sources:- - 375,000 50,000 2,485,000 - - - - 2,910,000 Capital Expenditures:Pre-Design- - - - - - - - - - Design- - 375,000 - - - - - - 375,000 Right of Way- - - 50,000 - - - - - 50,000 Construction- - - - 2,485,000 - - - 2,485,000 Total Expenditures:- - 375,000 50,000 2,485,000 - - - - 2,910,000 TIP# R-7Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $500.BudgetForecast Project CostDescription:This project will construct a complete four/five-lane street section on M St NE from south of E Main St to 4th St NE, and reconstruct the signal at E Main St. The project is needed to improve traffic operations along the M Street NE corridor, and replace the existing pavement which is in poor condition.Progress Summary:47Page 209 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: 49th Street NE (Auburn Way N to D St NE)STIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# N/AActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Other (Developer) - - 500,000 1,500,000 - - - - - 2,000,000 Total Funding Sources:- - 500,000 1,500,000 - - - - - 2,000,000 Capital Expenditures:Design- - 350,000 - - - - - - 350,000 Right of Way- - 150,000 - - - - - - 150,000 Construction- - - 1,500,000 - - - - - 1,500,000 Total Expenditures:- - 500,000 1,500,000 - - - - - 2,000,000 TIP# R-8BudgetForecast Project CostFuture Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $500Description:This project will construct the build-out of 49th Street NE between Auburn Way N and D Street NE. The improvements are funded by private development. Progress Summary:Preliminary design to identify the scope of the project and cost estimate is currently prepared by the developer. Once this has been approved by the City, the developer will provide the City with funding to complete the detailed design, ROW acquisition, and construction of the improvements. 48Page 210 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: 46th Place S RealignmentSTIP# AUB-N/AProject No:TBDProject Type:Capacity, SafetyProject Manager:TBDLOS Corridor ID# N/AActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - 250,000 250,000 750,000 - 1,250,000 Other (Development)- - - - - - - - - - Total Funding Sources:- - - - - 250,000 250,000 750,000 - 1,250,000 Capital Expenditures:Design- - - - - - - - - Right of Way- - - - - 250,000 250,000 - - 500,000 Construction- - - - - - - 750,000 - 750,000 Total Expenditures:- - - - - 250,000 250,000 750,000 - 1,250,000 TIP# R-9BudgetForecast Project CostFuture Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.Description:The project will realign 46th Place S to the south of S 321st Street. The realignment will move the 46th Place S intersection with S 321st Street approximately 350 feet to the east of the current location. This will create two T-intersections (44th Avenue S and 46th Place S) in place of the existing four-leg intersection. The existing 46th Place S will be dead-ended to the south of S 321st Street. The project will improve safety and traffic operations at the intersections. Progress Summary:A portion of the right-of-way for the realigned roadway was dedicated as part of an adjacent development project.49Page 211 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: High Friction Surface TreatmentSTIP# AUB-N/AProject No:CP2112Project Type:SafetyProject Manager:Aleksey KoshmanLOS Corridor ID# N/AActivity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- 6,000 - - - - - - - 6,000 Secured Grant- 54,000 360,000 - - - - - - 414,000 Traffic Impact Fees- - - - - - - - - - Other- - - - - - - - - - Total Funding Sources:- 60,000 360,000 - - - - - - 420,000 Capital Expenditures:Design- 60,000 - - - - - - - 60,000 Right of Way- - - - - - - - - - Construction- - 360,000 - - - - - - 360,000 Total Expenditures:- 60,000 360,000 - - - - - - 420,000 TIP# R-10Description:The project will install a high friction surface treatment (HFST) at six different curved roadway segments throughout the City. The HFST involves the application of fine/rough aggregate to the pavement using a polymer binder to increase pavement friction. The higher pavement friction helps motorists maintain better control in both dry and wet driving conditions, reducing the potential for a crash.Progress Summary:Grant funding was awarded by WSDOT in 2020.Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost50Page 212 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: 124th Ave SE Widening (SE 312th St to SE 318th St)STIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 23Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - 400,000 1,100,000 2,500,000 4,000,000 Other- - - - - - - - - - Total Funding Sources:- - - - - - 400,000 1,100,000 2,500,000 4,000,000 Capital Expenditures:Pre-Design- - - - - - - - - - Design- - - - - - 400,000 - - 400,000 Right of Way- - - - - - - 1,100,000 - 1,100,000 Construction- - - - - - - - 2,500,000 2,500,000 Total Expenditures:- - - - - - 400,000 1,100,000 2,500,000 4,000,000 TIP# R-11BudgetForecast Project CostFuture Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.Description:This project will widen 124th Avenue SE to create a four-lane section with bicycle and pedestrian facilities between SE 318th St and SE 312th St. The project will also construct improvements at the SE 312th St/124th Ave SE intersection (including adding bike lanes, dual westbound left-turn lanes, dual southbound through-lanes, a northbound right-turn pocket, ITS improvements, and pedestrian safety improvements). The project is needed to improve traffic operations along the corridor and to accommodate all travel modes.Progress Summary:Phase 1 improvements between SE 318th and SE 316th were completed by GRC in 2012.51Page 213 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Regional Growth Center Access ImprovementsSTIP# AUB-N/AProject No:CP2110Project Type:CapacityProject Manager:Seth WickstromLOS Corridor ID# 2Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - - Secured Grant (Sound Transit)- 325,000 - 1,300,000 - - - - - 1,625,000 Traffic Impact Fees- 85,000 100,000 200,000 - - - - - 385,000 Other- - - - - - - - - - Total Funding Sources:- 410,000 100,000 1,500,000 - - - - - 2,010,000 Capital Expenditures:Design- 410,000 - - - - - - - 410,000 Right of Way- - 100,000 - - - - - - 100,000 Construction- - - 1,500,000 - - - - - 1,500,000 Total Expenditures:- 410,000 100,000 1,500,000 - - - - - 2,010,000 TIP# R-16Description:The project will construct a northbound left-turn lane and a northbound/southbound crosswalk at the 3rd Street NE/Auburn Avenue intersection, and realign the 4th Street NE/Auburn Way N intersection to eliminate the split phase signal operation improving circulation and access. The project will improve traffic operations, safety, and circulation for both vehicles and non-motorized users.Progress Summary:Grant funding for the design and construction phases was awarded from Sound Transit in 2019. The design phase of the project has been initiated, and is currently underway.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $500.BudgetForecast Project Costs52Page 214 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Stewart Road - City of Pacific (Lake Tapps Parkway Corridor)STIP# AUB-N/AProject No:N/AProject Type:CapacityProject Manager:City of PacificLOS Corridor ID# N/AActivity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees- - - - - - - - - - Traffic Mitigation Fees- - 100,000 - - - - - - 100,000 Total Funding Sources:- - 100,000 - - - - - - 100,000 Capital Expenditures:Design- - - - - - - - - - Right of Way- - - - - - - - - - Construction- - 100,000 - - - - - - 100,000 Total Expenditures:- - 100,000 - - - - - - 100,000 TIP# R-24Description:This is a City of Pacific project to widen the Stewart Road (Lake Tapps Parkway) Corridor. This is the final segment of widening in the City of Pacific which will tie in with the City of Sumner's planned final widening segment and new bridge over the White River. Completion of this corridor widening is expected to significantly relieve traffic congestion in Auburn along the A St SE and C St SW corridors.Progress Summary:City of Pacific is in the process of completing the design phase and environmental permitting for the project. Construction is currently planned for 2021/22.Future Impact on Operating Budget:This project will have no impact on the operating budget for street maintenance.BudgetForecast Project Cost53Page 215 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: E Valley Highway WideningSTIP# AUB-N/AProject No:TBDProject Type:CapacityProject Manager:TBDLOS Corridor ID# 10Activity:2021 YETotal ProjectFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027CostUnrestricted Street Revenue- - - - - - - - - - Unsecured Grant- - - - - - 200,000 175,000 1,000,000 1,375,000 Traffic Impact Fees- - - - - - 100,000 75,000 200,000 375,000 Other (Developer)- - - - - - - - - - Total Funding Sources:- - - - - - 300,000 250,000 1,200,000 1,750,000 Capital Expenditures:Design- - - - - - 300,000 - - 300,000 Right of Way- - - - - - - 250,000 - 250,000 Construction- - - - - - - - 1,200,000 1,200,000 Total Expenditures:- - - - - - 300,000 250,000 1,200,000 1,750,000 TIP# R-26Description:This project will widen E Valley Highway between Lakeland Hills Way and Terrace View Drive SE, approximately 0.6 miles. The roadway will have a four/five lane cross section with a trail connection along the east side. Other project elements include storm improvement, illumination and ITS. The project will provide congestion relief along the corridor and provide access for non-motorized users.Progress Summary:The City is conducting a corridor study during 2021. The scope and cost estimate for this project will be revised based on the study recommendations.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $2,500.BudgetForecast Project Cost54Page 216 of 227
Six Year Transportation Improvement PlanARTERIAL STREET FUND (102)Project Title: Garden Avenue RealignmentSTIP# AUB-N/AProject No:CP2022Project Type:Safety, CapacityProject Manager:Kim TruongLOS Corridor ID# 19Activity:2021 YEFunding Sources:Prior to 2021Estimate202220232024202520262027Beyond 2027Total Project CostUnrestricted Street Revenue- - - - - - - - - Unsecured Grant- - - - - - - - - - Traffic Impact Fees8,200 291,800 500,000 - - - - - - 800,000 Other- - - - - - - - - - Total Funding Sources:8,200 291,800 500,000 - - - - - - 800,000 Capital Expenditures:Design8,200 141,800 - - - - - - - 150,000 Right of Way- 150,000 - - - - - - 150,000 Construction- - 500,000 - - - - - - 500,000 Total Expenditures:8,200 291,800 500,000 - - - - - - 800,000 TIP# R-27Description:The project will construct a new east/west connection between Garden Avenue and 104th Avenue SE, and will cul-de-sac Garden Avenue to the north of 8th Street NE. This will improve traffic operations and safety along 8th Street NE.Progress Summary:The previous project title (Lea Hill Rd Segment 1A) was updated based on recommendations from the Lea Hill Corridor Study in 2020. In 2016, a parcel at the intersection of Garden Avenue and 320th/8th Street was purchased for the project. In 2016, right-of-way was dedicated for a portion of the new east/west roadway as part of an adjacent development project.Future Impact on Operating Budget:The annual maintenance cost for this project is estimated to be $1,000.BudgetForecast Project Cost55Page 217 of 227
!oÈ
EDGEWOOD
SUMNER
PACIFIC
KENT
PIERCE
COUNTY
KING
COUNTY
ALGO NA
LAKE
TAPPS
THE
OUTLET
COLLECTION
TS167
TS167
§¨¦5
TS18
TS1856THAVES SE 320TH ST
S297THPL
S 288TH ST
SE 299TH ST
SE 288TH ST
SE318T H WAY 144THAVESE14TH ST NE
6 5 THAVESSE 3 15THPL
17TH ST SE
M ST SE37TH ST SE
SE 290TH ST
12TH ST SE SE299TH ST
18TH S T N E
4
6
T
H
P
L
S
B ST SETSTSE6T H ST NE
4TH ST SE
8TH ST SE
26TH ST NE
SE 295TH ST
S296TH P L
S 300TH P L
31ST ST NE
51ST S T N E
56THAVES130THAVESE25TH ST SE
20THST NE
116THAVESE61STAVESM D RNE5 1STSTS E
61ST S TS E
SE 296TH WAY
PIKESTNES 292ND ST
W ST NW28TH ST NE
6 7 THST S E
SE 316TH ST
33RD ST SE
66THSTS E50THSTSE
12TH ST SE
5 9 THST SE
SE 296TH ST
4TH ST NE
26TH ST SE
7 2 N D ST SE
22ND STSE
BENNETTAVESE32ND ST NE
S 29 2N D ST
116THAVESEELM LN SE 114THPLSES 296TH ST
53RD ST SE
7 3RD S T S E
6 3 RDPLS E
10TH ST SE SE321ST PL
ELMSTSE55THAVESS E 314TH PL
SE288TH PL
56TH ST SE
2ND ST SE
S 300TH ST
21ST ST SE
23RD S T SE
8T H S T N E
58THAVES63R D ST SE
LAKETAPPSDR SE 62ND ST SE52NDPLS50THSTNE
55T
H
WAY SE67THLNSE
PANORAMA
D
RSE
S K Y W A Y LN S E
19THPLSEUDALLAVESE19TH DR N E
22ND ST NE24THSTNW
EVERGREENW A Y SEPIKE ST SESE 307TH PL
43 R D ST NE
3RD ST SE
30TH ST NE
SE 301ST ST
57TH ST SE
3 7 T H W A YSE104THAVESE27TH S TSE
60T H ST S E
MAPLE DR SE
24TH ST NE
65TH ST SE
55TH ST SE
QUINCYAVESESE 316TH PLVSTNE 116THAVESED ST SEN DIVISION ST28TH ST SE
2ND ST NW
26TH ST SE
19T H ST SE
SE 298TH PL
S 322ND ST
OLIVEAVESE105THAVESES 305TH ST
SE 293RD S T
O
LI
VEAVESESE 310TH ST
16TH ST SE
WYMANDRSEC ST SE4TH S T NE
DOGWOODSTSE3RD ST NE
1S T S T NE
9TH ST SE
2ND ST NEKSTNE
2ND ST EK ST SE12TH ST NE
K ST SE1 7 T H S T S E
1ST ST SW
TH
O
M
A
SAVESEV ST SETSTNWV ST SE43RD STNE
49 T H S T N E33RD STSE107THA
V
E
SEOSTNE14THSTSE
G ST SES DIVISION ST33RD ST S E
S 296TH S T
I
SAACAVESEK ST NE6TH ST SE
26TH ST NE
16TH ST SE
7 T H S T NE
2ND ST SE
10 8T H AVESEE ST SES331STST
E MAIN ST
55TH ST SE
11TH ST NE
31ST ST SE
S310TH ST
DOGWOODDRSESE295THST
35TH WAY SES314THST20TH ST NW
7TH ST SE 118THAVESE15TH ST SEASTNE15TH ST SE
2 4 T H ST SE 17 TH ST SERSTNEBSTNEIPLNEESTSE49TH ST NE
NSTSESE 308THPL
32ND ST SE
30TH ST NE
O U T LET COLLECTION WAY SW
8TH ST SE
D ST SED PL SE
EVE RGREENW A Y SE
13TH ST SE
SE 286TH ST
IPL NE
10TH ST NE
22ND ST SE
32ND PL NE
21ST ST SE
27TH ST SE
3 2N D S T S E56THCTS
25TH ST SE
54TH ST SE
5TH ST SE
44TH ST NW
7TH ST SE
R PL NE
D ST SE56THA
V
E
S
C ST SEH ST NW63RDPLSN ST NEK ST NEH ST SEJ ST NEL ST SESE 282ND ST
176THAVEES307TH S TT ST SE118THAVESE5TH ST N E
31ST ST SE
30TH ST SE
37TH ST S E65THAVESSE 300TH ST
S 324TH ST
OU T L E T COLLECTION
DRSWB PL NW
5 5 TH ST SE
4TH ST SW
42ND ST NE
S 302ND PL
SE 292ND ST
O ST SE120THPLSESE282ND S T
S 319TH ST
19TH ST S ESE 43RD ST
30TH ST NW
SE 297TH ST
S303RD PL
SE 307 TH S THSTNESE 284TH ST
22ND ST NW
SE 281ST ST
SE 290TH PL
SE 42ND ST
O RAVETZ PLSE 28 TH ST SE
WARDAVESE45THST NE
J ST SE6TH ST NW
S 312T H ST57TH ST SE
S
E289TH ST
SE 285TH ST
140THAVESE42ND ST NE
S2 9 2 N D S T
22ND WAY
NE69T H ST S E
20TH ST SE
SE 294TH ST
118THAVESE47THSTSE23RD ST SE
51STSTSEV ST NWDOGWOODLNSE17TH ST NE16TH ST NE
SE 286TH ST
SE326THPLS 318TH ST
G ST SERANDALLAVESE22ND ST SE
23RD ST SE
24TH ST SE
25TH ST SE
HEATHERAVESE42ND ST NW 85THAVESLUND RD SW21ST ST NE
36TH STSESE312TH
W
AY102NDAVESE37THP L SE
29TH ST NW
SE 301ST ST
SE 287TH ST
47TH ST SE
SE 284TH ST
10
5
THP
LS
E
HO
W
A
R
D
RDS
EI ST NWS 287TH ST
FOSTERAVESEMOUNT AINVIEWDRSWEASTBLVDPACIFICAVES4 1 S T S T SE JOHNREDDINGTONRDNEF ST SEL ST SE112THAVESEMONTEVI
STA D R SE M ST NE108THAVESEB ST SEF ST SERSTNE55THAVES111THPLSEFOREST RIDGEDRSED ST SEALPINESTSEELIZABETHAVESEELMSTSENATHANAVESE118THPLSEMILL POND DR SE110THAVESE127THPLSEPERRYA V ESEACADEMY
DRSEGSTSEF ST SEGPLSE64THAVESD ST SEHEMLOCK ST SE59THAVES112THPLSE6 9THSTSEELM ST SE52NDAVES57THPLSRSTNWVSTNW61STAVESLSTNE49THAVESGINKGOSTSERIVERDRSEU ST NW55THPLS128THPLSE57THDR
S
E69TH S T S EELIZABETHAVESE
6 8T H ST SERIVERV IE W DR NE
SCENIC
D
R
S
EC
ST
S
E PIKE ST NEFIR ST SE109THPLSEDOGWOOD ST SEVCTSE111THAVESEK ST SEE ST NE52ND PL SD ST NELSTSESE 299TH P L
I ST NED ST SED ST NW62 N D LOOP
S
EG ST SW1ST S T NEBRIDGETAVESEC ST SE108THAVESEE ST NE29TH
S
TSE
Q
U
I
NCYAVESEL ST SE51STAVESAABYDR NW55THAVESD ST SEVPLSE
HIGHL
A
NDDRSE
SE 3 23RD PL
L P LSE53RD ST SEJ ST NEB ST SEG ST SEO ST NEPIKE ST NEUSTSEI ST SEH ST NEN ST NEEVERGREENWAYS
EH ST SEL ST NEZSTSER PL S
E 17TH D RSE46THAVES C ST NE54THAVESWSTNWE ST NE57THP LSETERRACEVIEWLNSEASTE PEARLAVESEF ST SEH ST SEPIKE ST NW142NDAVESE1
04T
H
P
L
S
E
148THAVESEHICR
E
S
TD R
NWSE 295TH ST
GREENRIVERRDSEGREENRIVERRDSE
54THAVESPERIMETER RD SWUSTNW C ST NECLAY ST NWFRONTAGERDM ST NWSTUCK RIVER DR SE
R-8
R-5 R-7
R-9
R-3
R-6
R-11
8 T H S T NE
H
A
R
V
E
Y R
D N
E
E M A IN S T
ASTSEAuburnAveISTNE17TH ST SE 112THAVESEC ST SWEASTVALLEYHWYE4TH ST SE
SE281ST ST
15TH ST NW
TERRACEDRNWW MAIN ST ASTNWR ST SES 316TH ST
37TH ST NE
29TH ST SE
SE 304TH ST
L
A
K
E
TAPPSPKWYSE
S 277TH ST
124THAVESEASTSESE 312TH ST51STAVES
RIVERWALK DRSE15TH ST SW
37T H ST NW
SE 304TH ST
WEST VALLEY HWY NBOUNDA RY BLVD SW
SE 320TH ST
15TH ST NE
41ST ST SE SE304THWAY
DSTNEASTNWK
E
R
S
E
Y
W
A
Y
S
E
PEASLEY C A NYONRDS
AUBURN WAY S 132NDAVESE132NDAVESEWESTVALLEYHWYSA
U
B
U
R
N
W
A
YNAUBURN WAY NM ST SEM ST SER ST SE3R D ST SW 112THAVESEB ST NWO ST SWL
A
KELANDHI
LLSWAYSEC ST NWM ST NEORAVETZRDSEDSTNWRON CROCKETT DR NW104THAVESEP-6
P-10
P-11
S-1
S-2
12TH ST E KENT
B
L
A
C
K
DIA
M
O
N
D
R
D
S
2
72NDW
AY
MI
LI
TARYRDS214THAVEE16 TH S T E
9THST E
SUMNERTAPPSHWYEAUBURNWAYNSUMNER-TAPPSHWYEFORE S T C ANYON R D EMILITARY RD SA
U
B
U
R
N
-
E
N
U
MC
L
A
W
R
D
SWESTVALLEYHWYSAUBURN-BLACKDIAMON D R D SE182NDAVEEMILITARYRDS2
1
0
T
HA
V
E
E
142NDAVEESE 256TH ST
36THAVES116THAVESEJ O V ITAB L V D E 108THAVESES 277TH ST 132NDAVESES 288TH ST 124THAVESEMILITARYRDSWEST VALLEY HWY NWPACIFICAVESEASTVALLEYHWY68THAVESS 259TH P L
S E 2 7 4 TH S T
S 272ND ST
24TH ST E
SE 272ND ST
SEKENT-KANGLEYRD
SE 272ND ST
R E ITHRDMILITARYRDSELLINGSON RD S W
8TH ST E
PE AS LEY CA NY ON RDS
S E 2 74TH S T
WESTVALLEYHWY68THAVES38THAVESWESTVALLEYHWYS136THAVEE140THAVEEWESTVALLEYHWYE152NDAVESECENTRALAVES124THAVESEEASTVALLEYHWYCENTRALAVESVALENTINEAVESES 277TH S T
I-15 I-5
I-13
I-6
I-6
I-10
I-16
N-9N-7
N-11
Information shown is for general reference purposes only and does not necessarily represent exact geographic or cartographic data as mapped. The City of Auburn makes no warranty as to its accuracy.
¬Map ID: 6174Printed On: 04/15/2021
City of Auburn 2021 - 2026 Transportation Improvement Program (TIP)
0 1,100 2,200 3,300 4,400 5,500
FEETCity of Auburn
Parks
Water Features
Appendix B
2 ND ST SEDSTSWASTSWBSTNW5THSTNE
2ND ST NE
1S T ST NW
1ST ST SW1ST ST SW
2ND ST SW N DIVISION ST3 R D ST NW
2ND ST NW 2ND ST NW
1ST ST NE
4TH S T NE
3RD ST NE
2ND ST NE
2ND ST SE
1S T S T NE
BSTNE1ST ST SW
1ST ST NW
2ND ST SE
1ST ST SE
2ND ST NW
SDIVISIONST3RD ST NE
4
THSTS W1ST ST NE
D ST SEPA RK AVE N E
ASTNETRANSITRDSW D ST NEASTSWD ST NWASTNEE ST SER-4
R-16
R-5
4TH ST SE
E M A I N S TASTNW
ASTSEAuburn Ave3RD ST NE
W MAIN ST ASTNW3RD ST NW
CROSS ST SECS
TSWAUBURN WAY S3 RD STSWCSTSW AUBURN WAY NC ST NWP-14
P-11
S-1
N-6
Intersection and ITS Improveme nts
Non-Mot orized/Tra nsit Im provemen ts
Prelim Eng and Misc Improvem ents
Preservation
Roadway Improvem ents
I-7
R-27
R-26
I-1
I-8
I-1I-7
N-6 P-14
I-11R-4
R-16
Page 218 of 227
VETERANSMEMORIALPARKAUBURNENVIRONMENTALPARK
BICENTENNIALPARK
STREETMALL
BSTREETPLAZA
AUBURNHIGH
SCHOOL
WEST
AUBURN
HIGHSCHOOL WASHINGTONELEMENTARY
SCHOOL
MESSIAHLUTHERANCHURCHSCHOOL
SR 1 8
W MAIN ST
E MAIN ST
2ND ST SEASTSE 4TH ST NE
FSTSE4TH ST SEESTNE JSTNECSTNWISTSEDSTSEJSTSEHSTNW2ND ST NE
ESTSEHSTSEGSTSE5TH ST SEDSTNEDSTNW3RDSTNECSTSWCLAYSTNW2NDSTNWASTNWASTSWAUBURNAVENEAUBURNWAYNDSTSWFSTSWESTSW1STSTNESDIVISIONST3RDSTNWGSTSWBSTNEASTNE1STSTSW
5TH ST NE
3RD ST SW
4TH ST SW
6TH ST SENDIVISIONSTFSTNWGSTNWWESTERNAVENWCROSSSTSEAUBURNWAYSHSTNE2NDSTSW
1ST ST NW
PARK AVE NE
TRANSITRDSW5TH ST SW
1ST ST SE
3RD ST SEBSTSWBSTNW ISTNE5TH ST NW
BSTSE2ND ST NW
S R 1 8SR18
HSTSE3RD ST NE
3RD ST SW
1ST ST NE
SR 18BSTNE1STSTSW
3 R D ST S W
DSTSEASTNEASTSW1ST ST NE
SR 18
FSTSE1ST ST SW
4THSTSW
M ap ID :1271PrintedOn:0 8/16/2010
Auburn Downtown Map
Figure 1 U rban C enter B oundary (23 1.34 Acres)
Auburn C ity Limits1INCH=400 FEET
IN FO R M AT IO N SH O W N IS F O R GEN ER AL
REFEREN C E PUR PO SES O N LY AN D DO ES N O T
N EC ESSAR ILY R EPRESEN T EXACT GEO G R APHI C
O R CART O GRAPH IC DATA AS MAPPED .TH E CIT Y O F
AU BU RN M AKES N O WAR RAN T Y AS T O IT S ACC U RACY.
¬SR167SR18
ASTSECSTSWBSTNWAUBURN
W
AYSISTNEMSTSEAUBURNWAYN51STAVES124THAVESEWESTVALLEYHWYN132NDAVESE
RSTSE112THAVESEKERSEY
WAYSE
8TH ST NE
37THSTNW
LAKELANDHI
LLSWAYSEDSTNWS316THST
EASTVALLEYHWYSEAUBURN-BLACKDIAMONDRDSE
ELLINGSON RD SW
SE281STST
OSTSW17TH ST SE 124THAVESEASTSESR 18
Page 219 of 227
ORD:509253645397
ORD:509253645397
ORD:509253645397
ORD:5092
ORD:6176
ORD:60246026
LAKE TAPPS PK
W
Y SEEAST VALLEY HWY SESUMNER-TAPPS HWY E
E
A
S
T
V
A
L
L
E
Y
A
C
R
D
L
A
K
E
L
A
N
D
HI
LLS WAY SET E R R A C E V IE W DR SE16TH ST ELAKELAND HI
LLS WAY SE6 9 T H S T S EMONTEVISTA DR SEEVERGREEN WAY SE6 7 T H S T S E
6 2 N D S T S E
ELIZABETH AVE SE64TH ST SE OLIVE AVE SE59TH ST SE
7 2 N D S T S E
I
SAAC AVE SE73RD S T S E CHA
RL
OT
T
E
A
V
E SEPERR Y A V E SE61ST ST SE
67TH LN SE
PANORAMA DR SE
66TH ST SE
LAKE TAPPS DR SE QUINCY AVE SE60TH ST SEFRANCI
S AVE SE62ND LOOP SEHA
Z
E
L
A
VE SESTUART AVE SEELAINE AVE SENATHAN AVE SE
71ST ST SE
6 3 R D S T S E
57TH S T S E
JAMES AVE SEN ATHAN WAY SE58TH W A Y SE
JAMES PL SE67TH CT SE65TH ST SE DOUGLAS AVE SE167TH AVE EF
R
ANCI
S LOOP SEMARSHALL AVE SEELIZABETH LO O P SEREBECCA AVE SE
5
9
TH PL SELINDSAY AVE SEHAZEL LOOP SE5 7 T H CT SE15TH ST C T
68TH L
O
OP SE57TH DR SE68TH ST SEFRANCIS CT SEELAINE C
T
S
E
57TH P L SEREBECCA PL SEN ATHAN PL SE66TH P L S EALEXANDER PL SELI
NDSAY DR SEIS
A
A
C
CT SEFRANKLIN AVE SEM A R SH A LL PL SEKENNEDY AVE SE72ND CT SE
70TH ST SEALEXANDER AVE SEDOUGLAS CTREBECCA CT SE62ND CT SE
5 8 T H P L S E
6 2 N D P L S ETHOMAS CT SEVICTORIA CT SE6 3R D C T SE
64TH CT SELI
NDS
AY LN SE66TH ST SE
REBECCA AVE SE62ND ST SE
67TH S T S E6 2 N D S T S E
68TH ST SELAK
E TAPPS DR SEFRANCI
S
AVE
S
EMARSHALL A
V
E SE
62ND CT SELI
NDSAY AVE SEPERRY AVE SEHAZEL AVE SE7 1 S T ST SE MARSHALL AVE SE72ND ST SE63RD ST S E
72ND ST SE
6 5 T H S T S ELINDSAY AVE SEHAZEL AVE SE60TH ST S
E
OLIVE AVE SEPERRY AVE SE61ST ST SE
6 2 N D S T S E
65TH ST SE65TH ST SELINDSAY AVE SE6 5 T H S T S E
LINDSAY AVE SESUNSETPARK
SUMNERMEADOWSGOLFLINKS TERRACE VIEW LN SEHAZEL PL SEHAZEL LN SEPERRY PL SEGRADY CT SEEVERGREEN LOOP SE
61ST PL SE
6 3 R D P L S E59TH CT SELINDSAY AVE SEMARSHALL AVE SE6 1 S T S T S E
HAZEL LOOP SE67TH ST SE
REBECCA CT SE
MARSHALL AVE SELI
NDSAY DR SELI
NDSAY LN SEELI
ZABETH AVE SEMARSHALL AVE SENATHAN AVE
S
EHAZEL LOOP SEKENNEDY AVE
S
EIS
A
A
C C
T SE KENNEDY AVE
S
E6 4 T H S T S E
59TH ST SE
67TH ST SE
6 3 R D S T S E
6 3 R D S T S E57TH DR SENATHAN AVE SE6 1 S T S T S E6 1 S T S T S E
QUINCY AVE SENATHAN AVE SE6 4 T H S T S ELINDSAY AVE SELakeland Hills South PUD
Printed On 03/05/09
Information shown is for general reference purposes only and does not necessarily represent exact geographic or cartographic data as mapped. The City of Auburn makes no warranty as to its accuracy.
0 140 280 420 560 700
FEETAuburn City Limits
Parcels
Potential Annexation Areas
Water Features
RR Residential District
R1/LHR1 Single-Family Residential District
R2/LHR2 Single-Family Residential District
C1/LHC1 Light Commercial District
P1/LHP1 Public Use District
PUD Planned Unit Development
Lakeland Hills South PUD
TV Terrace View
Map ID: 3240
Page 220 of 227
AGENDA BILL APPROVAL FORM
Agenda Subject:
South King Housing and Homelessness Partners (SKHHP)
Update and 2022 Work Plan (Tate)(15 Minutes)
Date:
May 3, 2021
Department:
Community Development
Attachments:
Presentation Slides
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budge: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The following is an overview of work plan progress and the May 10 City Council study session
will be an opportunity to provide feedback on SKHHP’s mission, objectives, and 2022 work
plan priorities.
Attributable to the timing of staff hiring, the first SKHHP work plan covered two years (2020-
2021). Consistent with the SKHHP Interlocal Agreement subsequent work plans will be
annual.
SKHHP’s mission is f or South King County jurisdictions to work together and share resources
to create a coordinated and comprehensive approach to increasing housing stability and
producing and preserving quality affordable housing in South King County. The overall
objectives to pursue this mission are:
Share technical information and resources to promote sound housing policy
Coordinate public resources to attract greater private and public investment into
affordable housing in South King County
Provide a unif ied voice for South King County
Over the past year and a half, progress towards meeting these objectives include:
onboarding SKHHP’s first two staff members, developing a mechanism for partner cities to
pool sales tax credit revenues for aff ordable housing, award of Microsof t Philanthropy grant
f unds to augment staff capacity and pursue a 501(c)(3) branch, and support for a South King
County subregional housing framework. SKHHP staff also conducted extensive outreach and
inf ormational sessions with housing and homeless organizations and service providers
throughout South King County to both provide background information on SKHHP and to
Page 221 of 227
obtain feedback and input into the creation of the SKHHP Advisory Board.
Ongoing areas of f ocus f or 2021 include establishing the SKHHP Advisory Board,
developing an administrative plan and structure for the SKHHP Housing Capital Fund, and
building funding support through advocacy with philanthropic and private corporations through
establishing a 501(c)(3) branch and developing marketing and advocacy materials.
Priorities f or 2022 will be inf ormed by each SKHHP partner jurisdiction, Executive Board
members, and the SKHHP staf f workgroup. The f ollowing priorities were identif ied in an initial
discussion with the SKHHP staff workgroup and will be built upon through brief ings with
individual SKHHP partner Councils, and further discussion with the SKHHP staff workgroup
and Executive Board.
Continue the ongoing action items and build upon current work plan.
Work towards the adoption of a balanced budget that includes f ull time Executive
Manager and full time Program Coordinator.
Look into compensation structure f or SKHHP Advisory Board members.
Develop strategies for preservation of existing af f ordable housing stock in South King
County.
Partner with organizations and area experts to provide educational opportunities for
Executive Board, Advisory Board, and SKHHP jurisdiction staff to better understand the
connections between affordable and attainable housing to homelessness services,
outreach, and best practices.
Provide monthly educational opportunities at Executive Board meetings that are
strategically tied to SKHHP work plan.
Engage in strategic planning to set 3-5-year goals and objectives
Rev iewed by Council Committees:
Councilmember:Staff:Tate
Meeting Date:May 10, 2021 Item Numb er:
Page 222 of 227
4/30/2021
1
South King Housing and Homelessness Partners
Auburn City Council
Angela San Filippo, Executive Manager
May 10, 2021
DRAFT SKHHP MISSION
South King County jurisdictions working together and sharing
resources to create a coordinated and comprehensive
approach to increasing housing stability and producing and
preserving quality affordable housing in South King County.
1
2
Page 223 of 227
4/30/2021
2
DRAFT SKHHP OBJECTIVES
•Share technical information and resources to promote
sound housing policy
•Coordinate public resources to attract greater private and
public investment into affordable housing in South King
County
•Provide a unified voice for South King County
REOCCURING SKHHP ANNUAL WORK PLAN ITEMS
Governance and Administration
•Annual work plan and budget
•Quarterly progress and budget reports
•Annual updates to stakeholders and non-SKHHP partner cities
Policy and planning
•Build funding support
Outreach and education
•Represent SKHHP at local and regional meetings and forums
•Monthly SKHHP Executive Board educational topics
•Education and engagement opportunities for elected officials, stakeholders, and community members
•State and federal legislative priorities
•Convene South King County Joint Planners and Developers (SKCJPD) work group
3
4
Page 224 of 227
4/30/2021
3
2020-2021 SKHHP WORK PLAN REVIEW
Areas of ongoing focus
•Establish SKHHP Advisory Board
•Establish SKHHP Housing Capital Fund and develop administration plan and structure
•Build funding support
•Establish SKHHP 501(c)(3)
•Develop marketing materials
•Coordinate with developers to better understand barriers to increasing construction and preservation of affordable
housing
•Inventory and assessment of existing preservation programs for affordable rental and ownership housing
2020-2021 SKHHP WORK PLAN REVIEW
Areas in need of attention
•Inventory of naturally occurring affordable housing vulnerable to market pressures
•Develop examples of potential design standards and desired requirements
•Develop affordable housing and homelessness awareness presentation toolkit
5
6
Page 225 of 227
4/30/2021
4
SKHHP WORK PLAN AND BUDGET PROCESS
April:Staff workgroup
kickoff discussion
April - May: Outreach and
update to partner Councils
May –June:Executive Board
work plan and budget
development and adoption
July - September: Partner
jurisdiction adoption of
2022 work plan and budget
2022 SKHHP WORK PLAN PRIORITY SETTING
Budget
•Balanced budget that includes full time Executive Manager and Program Coordinator
•Look into compensation structure for SKHHP Advisory Board
Work Plan
•Continue the ongoing action items and build upon current work plan
•Develop strategies to preserve existing affordable housing in South King County
•Partner with organizations and area experts to provide educational opportunities to better understand
the connections between SKHHP’s mission and homelessness services, outreach, and best practices
•Monthly Executive Board educational opportunities strategically tied to SKHHP work plan
•Engage in strategic planning to set 3–5-year goals and objectives
7
8
Page 226 of 227
4/30/2021
5
South King Housing and Homelessness Partners
Angela San Filippo, Executive Manager
asanfilippo@skhhp.org
(253) 329-7394
9
Page 227 of 227