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2014 REVENUE MANUAL
PREPARED BY CITY OF AUBURN FINANCE DEPARTMENT
City of Auburn Revenue Manual 1
May 2014
Dear Reader:
The purpose of this document is to provide the City Council and the general public a greater
understanding of the major sources of City revenues and the laws and regulations governing
each source.
As with any organization, prudent long-term financial planning and a clear understanding of
the available sources of revenue are critical to the sustainability of public services. This
document provides the reader a general understanding of each of the City’s major sources of
revenue, the respective local and state regulations that govern each source, and a
presentation of the historical (2010-2013) and forecasted (2014) performance of each
revenue source.
If after reviewing this document you have remaining questions, please contact the Finance
Department, Financial Planning Division, at (253) 804-5019.
Sincerely,
Shelley Coleman, Finance Director
City of Auburn Revenue Manual 2
Table of Contents
Introduction ....................................................................................................................... 4
Reader’s Guide ................................................................................................................... 5
Taxes ................................................................................................................................. 6
Property Taxes .................................................................................................................... 7
Sales and Use Tax ............................................................................................................. 10
Summary of Utility and Other Tax Rates............................................................................ 13
Cable TV Utility Tax and Franchise Fee .............................................................................. 14
City Utility Taxes ............................................................................................................. 15
Electric Utility Taxes ......................................................................................................... 16
Natural Gas Tax ............................................................................................................... 17
Solid Waste Tax – External ............................................................................................... 18
Telephone Tax ................................................................................................................. 19
Admission Tax ................................................................................................................. 20
Gambling Tax .................................................................................................................. 21
Hotel / Motel Excise Tax .................................................................................................. 23
Leasehold Excise Tax ........................................................................................................ 24
Real Estate Excise Tax ....................................................................................................... 25
Licenses, Permits and Other Fees/Charges ......................................................................... 27
Business License Fee ......................................................................................................... 28
Mitigation / Impact Fees ................................................................................................... 29
Park Fees ......................................................................................................................... 30
Permit Fees ...................................................................................................................... 31
Animal Licenses ................................................................................................................ 32
Planning and Development Fees ........................................................................................ 33
Intergovernmental ........................................................................................................... 34
Criminal Justice Distributions from WA State..................................................................... 35
Federal / State / Local Grants ............................................................................................ 36
Liquor Excise Tax Distributions from WA State .................................................................. 37
City of Auburn Revenue Manual 3
Motor Vehicle Fuel Tax Distributions from WA State ........................................................ 38
Muckleshoot Casino – Reimbursement for services rendered ............................................. 39
Streamlined Sales Tax ....................................................................................................... 40
Fines, Forfeits and Other Revenues ................................................................................... 41
Fines and Forfeits ............................................................................................................. 42
Fire Insurance Premium Tax ............................................................................................. 43
Investment Income .......................................................................................................... 44
Rental Income ................................................................................................................. 45
Enterprise Funds .............................................................................................................. 46
Airport Revenues ............................................................................................................. 47
Cemetery Revenues – Operations and Endowed Care ....................................................... 48
Water Utility Revenues .................................................................................................... 49
Sewer Utility Revenues ...................................................................................................... 50
Storm Drainage Utility Revenues ...................................................................................... 51
Solid Waste Utility Revenues ............................................................................................ 52
Appendix ........................................................................................................................ 53
Historical Factors Affecting City Revenues .......................................................................... 54
City of Auburn Compared to Other WA Cities ................................................................... 57
Taxes per Capita Comparison ............................................................................................ 58
Licenses and Permits per Capita Comparison ...................................................................... 59
Charges for Goods and Services per Capita Comparison ..................................................... 60
Fines and Forfeits per Capita Comparison .......................................................................... 61
City of Auburn Summary of Revenues by Category ............................................................ 63
City of Auburn Summary of Revenues per Capita ............................................................... 64
Credits ............................................................................................................................. 65
City of Auburn Revenue Manual 4
Introduction
Washington State laws provide cities with the powers to establish and levy taxes, fees and
charges for the purposes of financing government services. The City of Auburn collects
revenue from these sources and deposits them into one of 34 funds managed by the City.
Separate fund accounting is used to reflect legal restrictions imposed by these funds by either
State law or City code (for example, rate revenues collected for water utility operations are
deposited into the water utility fund and is, by law, limited for the purpose of financing the
operating and capital needs of the water utility).
The General Fund is the City’s largest fund and is used to account for the majority of City
resources. Approximately three-quarter of the City’s General Fund revenues are derived
from three (3) sources: property taxes (approximately 28%); sales taxes (approximately
27%); and utility taxes (approximately 22%). The remainder of the City’s resources are
derived from licenses and permits, planning and permitting fees and charges, park recreation
program fees, fines and forfeits, intergovernmental payments for services, and other
miscellaneous sources such as investment interest and rental income.
Other major funds (and sources of City revenue) include water, sewer, storm drainage and
solid waste utility rate revenues, airport fees, charges, rents, real estate excise taxes, and
mitigation/impact fees assessed upon new commercial and residential construction. Revenues
collected from these sources are limited in purpose and can only be used to benefit specific
programs (for example, water utility rate revenues are deposited into the water utility fund
and can only be used to support water operating and capital expenditures).
City of Auburn Revenue Manual 5
Revenue Manual – A Reader’s Guide
Presentation and discussion of the City’s revenues herein are presented as follows:
Revenue source and
description.
Historical collections,
presented both in tabular
and graphic formats.
Base for calculation or assessment
of City revenue source; including
legislative basis (city code and
State laws).
A
B
C
City of Auburn Revenue Manual 6
Taxes
City of Auburn Revenue Manual 7
REVENUE: PROPERTY TAX
DESCRIPTION:
Property tax is a tax placed on each piece of property within the City. This
revenue is used to support general governmental purposes. Rates are
expressed in “dollars per $1,000 of assessed value (AV)”.
HISTORICAL DATA:
General Fund, Fund 103, Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total Property Tax 14,169,811$ 14,566,894$ 14,866,488$ 14,415,456$ 15,699,417$
Total Assessed Value (in 000's)7,765,878$ 7,564,507$ 7,225,550$ 6,911,112$ 7,288,023$
City Levy Rate per $1,000 of AV 1.82$ 1.93$ 2.08$ 2.10$ 2.17$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: All land, buildings and residential homes within City limits.
AUBURN CITY
CODE:
Each year the City adopts a Property Tax rate by ordinance. The
ordinance is not codified.
REVISED CODE OF
WA:
84.52.043: Established maximum levy rates for the various types of
taxing districts (state, counties, cities, etc.).
84.55.010: Established a limitation on the increase in regular property
taxes for taxing districts.
City of Auburn Revenue Manual 8
Source: King and Pierce County Department of Assessments
[a] The maximum City levy rate is $2.3250. Rates are expressed in dollars per $1,000 of
assessed value (AV).
PROPERTY TAX
LEVY RATES
The following table summarizes the local and overlapping regular and special
property tax levy rates for the City of Auburn. Note, there are several
overlapping districts throughout the City of Auburn as well as several school
districts; this includes only Auburn School District.
2012 2013 2014
Direct regular and special levies
City of Auburn [a] $ 2.07527 $ 2.10000 $2.16739
Overlapping regular and special
levies
Auburn School District 6.14004 6.62190 6.50262
King County 1.41588 1.54051 1.51605
State of Washington 2.42266 2.56720 2.47044
Port of Seattle .22982 .23324 .21533
Emergency Medical Services .30000 .30000 .33500
Hospital District .50000 .50000 .50000
King County Library District .56992 .56743 .56175
Valley Regional Fire
Authority
1.18925 1.20479 1.20294
King County Flood Zone .11616 .13210 .15369
King County Ferry District .00372 .00378 .00349
Subtotal – overlapping levies $ 12.88745 $ 13.67095 $ 13.46131
Total $ 14.96272 $ 15.77095 $ 15.62870
Where Your Property Tax Dollars Go
City of Auburn Revenue Manual 9
City of Auburn
$650
Auburn School District
$1,951
King County
$455
State of Washington
$741
Port of Seattle
$65
Emergency Medical
Services (EMS)
$101
Hospital District
$150
King County Library
District
$169
Valley Regional Fire
Authority
$361
King County Flood Zone
$46 King County Ferry District
$1
Property Tax Levied on a $300,000 Home -2014
Where it Goes
City of Auburn Revenue Manual 10
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes is used to support general City services and
local street repair and maintenance. The sales tax rate for the City of
Auburn is 9.5% in the King County section of the City, and 9.4% in the
Pierce County section of the City. The following table provides a
breakdown of the sales tax rate.
HISTORICAL DATA:
General Fund, Fund 103, Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Sales & Use Tax 12,583,152$ 12,818,411$ 13,163,556$ 14,572,991$ 14,608,552$
Sales Tax Credit for Annexation 1,408,532 1,466,220 1,542,272 1,694,630 1,404,590
Criminal Justice Sales Tax 1,248,969 1,347,647 1,401,995 1,516,946 1,231,185
Total 15,240,652$ 15,632,279$ 16,107,823$ 17,784,567$ 17,244,327$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
$20,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
King County Pierce County
State rate 6.50%6.50%
City rate 0.85%0.85%
County rate 0.15%0.15%
Transportation (METRO)0.90%0.60%
Regional Transit Authority 0.90%0.90%
Mental Health local tax 0.10%0.00%
Criminal Justice local tax 0.10%0.10%
Juvenile Facility local tax 0.00%0.10%
Zoo and Aquarium local tax 0.00%0.10%
Emergency Communications 0.00%0.10%
9.50%9.40%
City of Auburn Revenue Manual 11
BASE: This tax is imposed on all personal and business purchases of tangible
property.
AUBURN
CITY CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to the City to tax all taxable retail sales
and use events.
CITY
ECONOMIC
PROFILE:
The City has a diverse economy with approximately half of the City’s
sales taxes derived from retail activity and automotive dealers. The
following pie chart illustrates the major sources for the City’s retail sales
and use taxes for the latest 12 month period ending December 2013.
Retail Trade
29%
Services
21%
Automotive
22%
Construction
14%
Wholesale
Trade
9%
Manufacturing
4%Miscellaneous
1%
City of Auburn Revenue Manual 12
State
68.4%
City
9.0% County
1.6%
Transportation
(METRO)
9.4%
Regional Transit
9.4%
Mental Health
1.1%
Criminal Justice
1.1%
Sales Taxes - Where It Goes
King
County
Where Your Sales Tax Dollars Go
City of Auburn Revenue Manual 13
Summary of Utility and Other Tax Rates
Tax
Maximum Allowable
under State Law
Current Authorized
under City Code
Auburn City Code
Cable TV Utility Tax 6.0% 1.0% 3.42
Cable TV Franchise Fee 5.0% 5.0% 13.36.230
City Utility Taxes (Water,
Sewer, Storm, Solid Waste)
No limit. 7.0% 3.40.020
3.41.020 (Solid
Waste)
Electric Utility Tax 6.0% 6.0% 3.88.040
Natural Gas Utility Tax 6.0% 6.0% 3.88.040
Solid Waste Tax -External No limit. 7.0% 3.41.010
Telephone Utility Tax 6.0% 6.0% 3.84.040
Admission Tax 5.0% 5.0% 3.52.010
Gambling Tax
Card games
Punchboards/Pull tabs
For profit
Not for profit
Amusement Games
Bingo and Raffles
20.0% of gross receipts
10% of net receipts
10% of net receipts
2% of net receipts
5% of net receipts
4.0% of gross revenue
10% of net receipts
10% of net receipts
2% of net receipts
5% of net receipts
3.80.010
Hotel/Motel Tax 2.0% 1.0% 3.58.010
Leasehold Excise Tax 4.0% 4.0% 3.44.010
Real Estate Excise Tax 0.50% (REET 1 and 2) 0.50% (REET 1 and 2) 3.56.010
City of Auburn Revenue Manual 14
REVENUE: CABLE TV UTILITY TAX AND FRANCHISE FEE
DESCRIPTION:
Cable television utility tax and franchise fee revenues are used to
support general governmental services and the City’s Arterial Street
Preservation program.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Cable TV Franchise Fee 806,721$ 860,952$ 885,044$ 941,372$ 878,310$
Cable TV Utility Tax 160,408 161,950 166,102 174,105 171,654
Total 967,129$ 1,022,902$ 1,051,146$ 1,115,477$ 1,049,964$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 1.0% cable TV utility
tax to be used by the City in support of its arterial street system. The
maximum tax rate allowable under state law is 6.0%.
13.36.030: City's authority to grant franchises.
13.36.230: Defines franchise fees of 5% and the quarterly payment
schedule.
REVISED
CODE OF
WA:
80.32.010: Cities and counties may grant franchises.
City of Auburn Revenue Manual 15
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and arterial street
improvements.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Interfund Sewer Taxes 1,134,966$ 1,191,454$ 1,321,453$ 1,691,577$ 1,503,788$
Interfund Water Taxes 663,491 690,188 754,424 854,719 928,540
Interfund Solid Waste Taxes 495,360 524,656 641,488 727,546 683,128
Interfund Storm Taxes 494,266 541,999 564,450 618,408 622,584
Total 2,788,083$ 2,948,297$ 3,281,816$ 3,892,250$ 3,738,040$
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Total revenues from City utility funds.
AUBURN CITY
CODE:
3.40.020: Establishes the City’s authority to assess a 7.0% tax. State
law does not provide a maximum rate.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 16
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and arterial
street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 3,647,183$ 3,739,160$ 3,750,846$ 4,059,276$ 4,038,779$
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: The electric utility tax rate is 6%. The tax is applied on the total gross
revenues received from the operation of electrical and power business
enterprises within the City.
AUBURN CITY
CODE:
3.88.040: Levy authority of 6% tax rate. The City levies the
maximum rate allowed under state laws.
REVISED
CODE OF
WA:
35.21.870: Establishes city authority to assess a utility tax on
electricity, telephone natural gas, or steam energy and limits the tax to
a maximum of six percent (6%).
City of Auburn Revenue Manual 17
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 1,472,202$ 1,675,963$ 1,576,954$ 1,596,891$ 1,757,554$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility (includes transportation). Use tax
imposed on the individual consumer for the privilege of using natural
gas.
AUBURN CITY
CODE:
3.61.010: Imposes Use tax.
3.88.040: Levy authority of 6% tax rate. The City levies the
maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes city authority to assess a utility tax on
electricity, telephone natural gas, or steam energy and limits the tax to
a maximum of six percent (6%).
82.14.230: Authorizes a city to impose a natural gas or manufactured
use tax.
City of Auburn Revenue Manual 18
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 177,208$ 166,289$ 134,680$ 119,094$ 117,385$
$0
$50,000
$100,000
$150,000
$200,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, to include garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Fund).
AUBURN CITY
CODE:
3.41.010: Levy authority of 7% tax rate.
REVISED
CODE OF
WA:
82.18: Establishes authority to assess a solid waste utility tax.
City of Auburn Revenue Manual 19
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 105 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 2,540,160$ 2,390,385$ 2,297,352$ 2,214,292$ 2,451,284$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: A telephone business is defined as a business that provides access to a
local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN CITY
CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes city authority to assess a utility tax on
electricity, telephone natural gas, or steam energy and limits the tax to
a maximum of six percent (6%).
82.04.065: Defines telephone and telecommunications businesses.
City of Auburn Revenue Manual 20
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Admission Tax 351,906$ 353,825$ 347,732$ 324,906$ 365,427$
Less Transfer to Golf Course (39,704)(48,607)(49,028)(51,646)0
Total 312,202$ 305,218$ 298,703$ 273,260$ 365,427$
$0
$100,000
$200,000
$300,000
$400,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5%). By City policy, admission taxes collected
from the Auburn Golf Course is transferred to the Golf Course fund
and used to support general operating expenses. Starting in 2014, Golf
Course operations is included as part of the Parks, Arts and Recreation
General Fund budget.
AUBURN CITY
CODE:
3.52.010: Authorizes a tax of five percent (5%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 21
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all punch board games, pull tabs, bingo games, raffles,
amusement games and card games played within the City limits.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Card Games 145,786$ 198,359$ 218,923$ 169,325$ 208,464$
Punch Board and Pull Tabs 50,250 53,385 38,633 28,750 35,175
Amusement Games 2,471 3,797 4,875 1,404 4,060
Bingo and Raffles 5,606 2,510 3,061 2,678 2,538
Total 204,112$ 258,050$ 265,491$ 202,157$ 250,237$
$0
$100,000
$200,000
$300,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by state law. Net receipt is defined as gross receipts less
amounts awarded as cash and merchandise. Charitable or non-profit
organizations are exempt from the tax.
AUBURN CITY
CODE:
3.80.010: Authorizes a city to tax any person, association or
organization engaging in gambling activities pursuant to a state license.
City of Auburn Revenue Manual 22
REVISED
CODE
OF WA:
9.46.110: Authorizes this tax on gross receipts of gambling activities.
9.46.113: States that the tax collected on gambling activities must be used
primarily for the purpose of public safety.
The following table summarizes the gambling taxes in effect.
Activity Type Auburn Tax Allowed by RCW
Card Games 4% of gross revenue 20% of gross receipts
Punchboards and Pull-Tabs
For-Profit 10% of net receipts 5% of gross receipts or
10% of net receipts
Non-Profit 10% of net receipts 10% of net receipts
Amusement Games 2% of net receipts 2% of net receipts
Bingo and Raffles 5% of net receipts 5% of net receipts
City of Auburn Revenue Manual 23
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Tax, also known as Lodging Tax, is levied on all
lodging in hotels, rooming houses, tourist courts, motels or trailer
camps within the City of Auburn and is used for the sole purpose of
paying for the cost of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 66,549$ 65,058$ 78,143$ 90,581$ 70,000$
$0
$25,000
$50,000
$75,000
$100,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Applies to the sale or charge made for furnishing lodging by a hotel,
rooming house, tourist court, motel or trailer camp. The state
maximum Hotel/Motel tax rate is 2%, however most Cities in King
County are limited to 1% as the other 1% is allocated to the debt
payment for Safeco and Century Link Fields. The City of Auburn levies
a 1% Hotel/Motel tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF
WA:
82.08: Defines the lodging tax.
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate of
2.0%.
City of Auburn Revenue Manual 24
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned real or personal property. Revenues are used to support
general governmental services.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 37,985$ 49,467$ 39,262$ 37,215$ 50,754$
$0
$25,000
$50,000
$75,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the state, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The state rate is
12.84% of which 4% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of tax.
3.44.020: Establishes the City tax rate of 4%.
3.44.060: Authorizes the City to collect the tax on behalf of the
State.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4%.
82.29A.090: Distributions by the State Treasurer.
City of Auburn Revenue Manual 25
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property and
dedicated to local capital projects. Proceeds are placed in the capital
improvement fund.
HISTORICAL DATA:
Fund 328 2010 A 2011 A 2012 A 2013 A 2014 Adj B
REET 1 540,160$ 743,582$ 879,362$ 1,112,949$ 700,000$
REET 2 540,098 743,582 879,362 1,112,949 700,000
Total 1,080,258$ 1,487,163$ 1,758,725$ 2,225,898$ 1,400,000$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Sales of property measured by the full selling price, which must include
any liens, mortgages or other debt. Transfers of controlling interests in
entities that own property in Washington State.
AUBURN
CITY CODE:
3.56.010: Imposition of tax.
3.56.040: Distribution of tax proceeds and limitations.
REVISED
CODE OF
WA:
82.46.010: Authorizes the City to impose an excise tax of 1/4% on
each sale of real property that shall be used for local capital
improvements (REET 1).
82.46.035: Authorizes the imposition of an additional 1/4% excise tax
which is to be used for local capital improvements (REET 2). (See table
on following page for limitations of use).
City of Auburn Revenue Manual 26
From June 30, 2012 to December 31, 2016, a city can use the greater of
one hundred thousand dollars or thirty five percent of REET revenues
(not to exceed one million dollars per year) for the operations and
maintenance of existing capital projects.
LIMITATIONS
ON USES OF
REET
REET 1 REET 2
Administrative facilities, bridges,
domestic water systems, fire
protection facilities,
highways/roads/streets, judicial
facilities, law enforcement facilities,
libraries, parks, recreational facilities,
flood control projects, sewer systems,
sidewalks, storm systems, street
lighting, traffic signals, trails.
Bridges, domestic water systems,
highways/roads/streets, sewer
systems, sidewalks, storm
systems, street lighting, and
traffic signals.
Source: RCW 82.46.010.
City of Auburn Revenue Manual 27
Licenses, Permits and
Other Fees/Charges
City of Auburn Revenue Manual 28
REVENUE: BUSINESS LICENSES
DESCRIPTION:
Businesses located within the City, or that operates temporarily within the
City, must obtain a business license. The annual fee for a business license is
a flat $50 and covers the period of January 1 through December 31.
HISTORICAL DATA:
3.0%-9.2%18.7%1.8%-14.0%
General Fund and Fund 121 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Business Licenses 215,268$ 195,377$ 231,957$ 236,162$ 203,015$
Business Improvement Area 65,234 58,678 56,734 69,475 55,000
Total 280,501$ 254,054$ 288,690$ 305,637$ 258,015$
$0
$100,000
$200,000
$300,000
$400,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Every business enterprise, including those with a temporary or portable
sales location, shall first obtain from the City a general business license
for the period of January 1st to December 31st of each calendar year.
Business licenses are required under Auburn City Code.
Businesses located within the Business Improvement Area (BIA) are
assessed an additional fee of $.15/leasable square feet, no less than
$150/year and no more than $1,500/year (Ord. 4293). Revenues
generated from the BIA are deposited directly into the BIA Fund (Fund
121) and may be used to support downtown improvements,
marketing, or safety measures.
AUBURN CITY
CODE:
ACC section 5 provides for regulation and enforcement of the City’s
business licenses. Ordinance No. 4293.
REVISED
CODE OF
WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 29
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, fire, traffic, park and school impact fees as well as
wetland mitigation. The fees are used to mitigate costs associated with City
growth and are imposed at the time of application to the City for a
development activity permit.
HISTORICAL DATA:
Fund 124 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Transportation Impact 794,967$ 826,684$ 1,282,567$ 1,411,260$ 800,000$
Fire Impact/Mitigation 96,467 144,185 132,951 173,103 50,000
Traffic Mitigation 18,718 170,000 - 4,862 -
Park Impact/Mitigation 141,797 30,432 10,500 39,500 20,000
School Impact/Mitigation 9,188 17,260 21,528 25,142 5,000
Wetland Mitigation 36,570 - - 38,594 -
Total 1,097,708$ 1,188,560$ 1,447,547$ 1,692,460$ 875,000$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
Title 19: Establishes school, transportation, traffic, fire and park impact
fees.
REVISED
CODE OF
WA:
82.02.050-100: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 30
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, athletic leagues, theatre performances and classes, senior
center activities, concession sales, and special events.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Golf Course Revenues 1,189,399$ 1,159,227$ 1,157,242$ 1,217,633$ 1,233,000$
Recreational Classes 662,887 574,363 456,248 380,866 400,299
League Fees - 11,121 152,529 145,105 128,000
Theatre/Arts 84,183 110,350 144,292 148,169 114,500
Senior Center Programs 110,991 108,689 107,745 100,888 114,000
Special Events - - 8,231 99,926 72,750
Other 600 389 381 480 -
Total 2,048,060$ 1,964,139$ 2,026,667$ 2,093,067$ 2,062,549$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Parks, Arts and Recreation department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF
WA:
67.20.010: Gives the city the authority to acquire and operate certain
recreational facilities.
City of Auburn Revenue Manual 31
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical permit
fees. Additional permit fees include plumbing, excavation, electrical
inspection permits, alarm permits, street/curb permits, and other permits
(concealed weapons permit fees).
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Building Permits 769,678$ 1,104,185$ 1,683,465$ 2,101,174$ 1,169,160$
Plumbing Permits 116,903 213,299 196,022 208,691 123,624
Excavation Permits 78,188 76,442 76,567 105,945 51,000
Electrical Inspection Permits 43,228 60,617 65,174 86,143 41,208
Alarm Permits 57,431 93,204 59,828 104,818 50,000
Street/Curb Permits 22,694 15,989 17,827 55,888 12,240
Other Permits 8,526 10,404 13,803 15,824 10,000
Total 1,096,648$ 1,574,140$ 2,112,686$ 2,678,483$ 1,457,232$
Variance #REF!#REF!#REF!#REF!#REF!
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption the of 2009 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of State Building Code by all cities and counties.
19.27.100: Authorizes a city, town, or county of the state to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 32
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was previously
provided by King County).
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total -$ -$ -$ 127,303$ 240,000$
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: A license fee is assessed on every dog and/or cat owned. With the
implementation of the Auburn Valley Humane Society (AVHS) and
animal control services being provided by the City of Auburn's police
department, pet licensing revenue is now retained by the City effective
January 1, 2013, per Resolution No. 4868.
AUBURN CITY
CODE:
6.04.010: Requires animal license on any dog or cat over the age of
eight weeks of age.
18.31.230: Establishes the type and maximum number of animals
permitted.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 33
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, zoning and
subdivision fees, and FAC linear charges (fees assessed on projects that
require extension of public facilities).
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Plan Check Fees 467,282$ 435,262$ 1,091,442$ 828,033$ 584,590$
Zoning/Subdivision Fees 133,961 40,998 63,454 109,790 83,236
FAC Linear Charges 83,681 33,154 67,988 178,789 71,055
Total 684,924$ 509,414$ 1,222,884$ 1,116,612$ 738,881$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Fees are assessed on individuals, organizations, or businesses to review
building plans, fees for zoning and subdivisions, and charges for the
extension of public facilities.
AUBURN CITY
CODE:
15.08A.011: Adoption the of 2009 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of State Building Code by all cities and counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 34
Intergovernmental
City of Auburn Revenue Manual 35
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are state shared revenues distributed to cities based upon crime rate
and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 185,608$ 235,036$ 238,147$ 171,736$ 88,880$
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: State distributed money includes Criminal Justice (CJ) High Crime, CJ
Violent Crime, CJ Special Programs, CJ Population, CJ Contracted
Services and CJ DUI. State high crime distributions were discontinued
in 2013 and 2014, reflecting a decline in the City’s crime rate relative to
the state-wide average.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF
WA:
82.14.320: Municipal criminal justice assistance account - eligibility and
use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 36
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State, and Local grant funding for
a variety of programs that benefit the City, such as transportation
improvements, airport maintenance, park programs, and police services.
HISTORICAL DATA:
By Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
General Fund 994,136$ 790,643$ 992,874$ 362,754$ 382,776$
Other Funds 3,331,853 10,834,918 12,317,670 4,951,932 10,756,732
Total 4,325,989$ 11,625,562$ 13,310,544$ 5,314,685$ 11,139,508$
By Source
Federal 2,921,892$ 8,707,161$ 3,849,578$ 2,415,660$ 6,193,513$
State 429,339 2,226,994 7,539,790 2,395,063 4,387,916
Local 974,758 691,406 1,921,176 503,962 558,079
Total 4,325,989$ 11,625,562$ 13,310,544$ 5,314,685$ 11,139,508$
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Grants are based on existing programs and competitive applications.
AUBURN CITY
CODE:
Grants are applied for and accepted by Council via Resolution.
REVISED
CODE OF
WA:
Not applicable.
City of Auburn Revenue Manual 37
REVENUE: LIQUOR EXCISE TAX AND PROFIT
DESCRIPTION:
These are state shared revenues distributed to cities based upon population
to help pay for local policing of liquor establishments.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Liquor Excise Tax 327,709$ 335,127$ 260,420$ 47,724$ 200,000$
Liquor Profits 529,022 479,381 517,056 640,375 480,000
Liquor Store Sales - - 188,230 - -
Total 856,732$ 814,509$ 965,706$ 688,099$ 680,000$
$0
$250,000
$500,000
$750,000
$1,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Sale of spirits in their original package. Spirits include any beverage
containing alcohol obtained by distillation, including wines with more
than 24% alcohol by volume.
AUBURN CITY
CODE:
Section 3.04.040: Establishes the "alcoholism funds" account which
holds the 2% to be used for treatment programs.
REVISED
CODE OF
WA:
82.08.150: Establishes the tax rate on certain sales of intoxicating
liquors.
82.08.170: Apportions and distributes funds based on city population
and authorized the one year moratorium of excise taxes.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
City of Auburn Revenue Manual 38
REVENUE: MOTOR VEHICLE FUEL TAX
DESCRIPTION:
These are state shared revenues distributed to cities primarily for road
repair. The state motor vehicle fuel tax is 37.5 cents per gallon and the
City’s share is just under 3 cents.
HISTORICAL DATA:
General Fund, Fund 102, Fund 120 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 1,461,709$ 1,465,720$ 1,444,724$ 1,472,734$ 1,476,423$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: The total Motor Vehicle Fuel Tax (MVFT) rate is 37.5 cents per gallon.
AUBURN CITY
CODE:
Authority is established by the RCW.
REVISED
CODE OF
WA:
46.68.090: Distribution of statewide fuel taxes.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
82.36: Motor Vehicle Fuel Tax.
82.36.025: Establishes rate of tax.
82.38.030: Defines tax rate of special fuel.
City of Auburn Revenue Manual 39
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) for
reimbursement of police, street maintenance, and legal services provided by
the City.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 652,155$ 540,050$ 730,376$ 509,734$ 700,000$
$0
$200,000
$400,000
$600,000
$800,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Reimbursement of actual cost of services provided, reviewed and
approved annually by the Muckleshoot Indian Tribe; governed by
contractual agreement with the City.
AUBURN CITY
CODE:
None.
REVISED
CODE OF
WA:
None.
City of Auburn Revenue Manual 40
REVENUE: STREAMLINED SALES TAX
DESCRIPTION:
The Streamlined Sales Tax revenue source was implemented in 2008 as a
way for cities to offset the negative fiscal impact of the Streamlined Sales
and Use Tax Agreement (SSUTA), also known as ‘destination sourcing’.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 1,965,472$ 1,987,348$ 1,894,001$ 1,952,778$ 2,020,000$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: All taxable retail sales and events. This revenue source is collected by
the Department of Revenue and distributed to cities quarterly.
AUBURN CITY
CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to cities to tax all taxable retail sales and
events.
City of Auburn Revenue Manual 41
Fines, Forfeits and
Other Revenues
City of Auburn Revenue Manual 42
REVENUE: FINES AND FORFEITS
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Traffic Infractions 725,523$ 652,860$ 593,132$ 441,145$ 653,250$
Redflex Photo Enforcement 1,199,896 825,337 595,247 599,772 497,475
Parking Infractions 189,860 172,137 109,691 116,659 170,000
Criminal Non-Traffic 106,563 86,790 84,020 56,899 90,000
Criminal Traffic 64,290 63,996 61,019 35,826 64,000
Driving While Intoxicated 22,482 17,491 29,121 19,477 18,000
Other Revenues 193,819 134,517 121,056 166,906 76,956
Total 2,502,433$ 1,953,129$ 1,593,286$ 1,436,685$ 1,569,681$
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Persons who violate municipal laws which are punishable by fine or fee
within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code governs civil penalties and
vehicle and traffic safety.
REVISED
CODE OF
WA:
Various section governing civil penalties and public safety.
City of Auburn Revenue Manual 43
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The state collects a two percent tax on the premiums of all insurance
policies written, 25% of the revenue collected are distributed to cities and
fire districts that have firemen's pension funds.
HISTORICAL DATA:
Fund 611 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Total 63,545$ 66,375$ 63,205$ 70,036$ 63,000$
$0
$25,000
$50,000
$75,000
$100,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Net premiums received by authorized insurers.
AUBURN CITY
CODE:
Authority for this tax was established by RCW.
REVISED
CODE OF
WA:
48.14.020: Authorizes the state to impose this tax.
41.16.050: Authorizes the distribution of the tax to the city to fund its
Fire Pension requirements. Distribution is based on the city's report to
the State Treasurer on the number of paid firemen. Entire amount is
deposited into the firemen's pension fund.
City of Auburn Revenue Manual 44
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2010 A 2011 A 2012 A 2013 A 2014 Adj B
General Fund 152,158$ 86,932$ 89,805$ 45,977$ 42,230$
All Other Funds 427,302 304,665 231,540 208,180 197,494
Total 579,460$ 391,596$ 321,345$ 254,157$ 239,724$
$0
$200,000
$400,000
$600,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Interest rates from the state investment pool, interest on money market
accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 45
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Senior Center and other park facilities,
fees for use of golf cart rentals, fees for use of all athletic fields, picnic
shelters, and campsites. This category also includes revenues generated
from Auburn Avenue Theatre rentals, cell phone tower leases at Game
Farm Park, and other lease revenues.
HISTORICAL DATA:
General Fund, Fund 104, 321 and 505 2010 A 2011 A 2012 A 2013 A 2014 Adj B
General Fund 468,284$ 572,812$ 513,833$ 493,878$ 513,000$
Hotel/Motel Fund 11,900 17,137 12,775 - 6,100
Municipal Parks Fund 64,261 59,736 52,169 52,801 55,000
Facilities Fund 133,067 80,066 97,527 107,574 82,800
Total 677,512$ 729,751$ 676,304$ 654,253$ 656,900$
$0
$200,000
$400,000
$600,000
$800,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: All leased City owned properties and fees generated activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport. Those
revenues are included in this manual under Airport Revenues.
AUBURN CITY
CODE:
3.68.040: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 46
Enterprise Funds
City of Auburn Revenue Manual 47
REVENUE: AIRPORT REVENUES
DESCRIPTION:
Airport revenues are derived from hangar rents, tie downs, property leases
and fuel flowage fees.
HISTORICAL DATA:
Airport Fund 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Tie Down and Hangar Rent 364,602$ 410,487$ 390,745$ 407,827$ 380,500$
Fuel Facility Rent 18,000 18,000 18,000 18,000 -
Airport Security Service 15,977 15,530 15,443 15,481 15,000
Flowage Fees 10,705 10,454 10,380 10,380 12,000
Total 409,284$ 454,471$ 434,568$ 451,688$ 407,500$
0
0.2
0.4
0.6
0.8
1
1.2
616301.33 665635.49 810164.08
#REF!
$0
$100,000
$200,000
$300,000
$400,000
$500,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Hangar rentals, tie downs, property leases and fuel flowage fees. Due
to the revised Airport contract in 2014, fuel flowage fees are based on
a percentage of fuel pumped and fuel facility rent is no longer
applicable. Auburn Municipal Airport is one of the busiest general
aviation airports in Washington State. There are approximately
141,000 takeoffs and landings a year with 274 aircrafts based at the
Airport. The Airport is owned by the City, but privately operated
under contract.
AUBURN CITY
CODE:
3.04: Creates the airport fund and establishes uses of funds.
REVISED
CODE OF
WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 48
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWED CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 701 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Lot Sales 285,711$ 252,510$ 281,407$ 374,994$ 330,000$
Openings/Closings 179,393 211,457 194,181 209,319 200,000
Liners/Settings 136,210 172,603 167,811 184,667 165,000
Markers 99,810 104,957 171,507 158,882 144,000
Cemetery Endowment Care 52,156 44,829 48,660 37,506 32,000
Other Revenues 7,352 10,387 10,298 16,417 17,000
Total 760,633$ 796,742$ 873,864$ 981,784$ 888,000$
Lot Sales 59,826$ (33,202)$ 28,898$ 93,587$ (44,994)$
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
Cemetery Sales
Cemetery Endowed Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN CITY
CODE:
3.04.080: Establishes the cemetery fund and guidelines for its use.
3.04.090: Establishes the cemetery endowment care fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52: Grants cities and towns authority to own and operate
cemeteries.
City of Auburn Revenue Manual 49
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charge based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City also provides water to the City of Algona
and Water District #111 under wholesale agreements.
HISTORICAL DATA:
Fund 430 2010 A 2011 A 2012 A 2013 A 2014 Adj B
City Water Services 8,997,492$ 8,918,617$ 10,209,742$ 11,551,283$ 12,886,725$
Application and Other Revenues 103,207 105,495 126,022 144,068 90,000
Rents, Leases and Concessions 46,521 52,385 50,122 51,840 50,000
Total 9,147,220$ 9,076,497$ 10,385,886$ 11,747,191$ 13,026,725$
MGD* Water Sold 7.5 6.5 6.7 6.7 6.7
*Million Gallons per Day
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Number of water accounts and volume of water consumed.
AUBURN CITY
CODE:
13.06: Establishes the City's water fund and rates and charges.
REVISED
CODE OF
WA:
35.91: Municipal water and sewer facilities act.
35.92.010: Authorizes cities to operate waterworks.
35.92.025: Authorizes cities to charge for connection to the city water
system.
City of Auburn Revenue Manual 50
REVENUE: SEWER UTILITY REVENUES
DESCRIPTION:
The Sewer Utility bills customers a fee for wastewater collection and
conveyance to King County for treatment.
HISTORICAL DATA:
Fund 431 and Fund 433 2010 A 2011 A 2012 A 2013 A 2014 Adj B
Metro Service Charge 11,423,732$ 12,028,504$ 12,616,197$ 14,323,538$ 14,500,000$
City Sewer Services 3,969,859 4,105,670 5,405,875 6,806,771 7,206,431
Metro Industrial Charge 552,816 505,385 516,133 580,544 500,000
Application Revenues 21,824 27,590 47,082 53,394 25,000
Total 15,968,231$ 16,667,149$ 18,585,288$ 21,764,247$ 22,231,431$
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
$20,000,000
$24,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
City Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN CITY
CODE:
13.20.020: Establishes the sewer utility, rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 51
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection and
conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Fund 432 2010 A 2011 A 2012 A 2013 A 2014 Adj B
City Storm Drainage Services 6,399,873$ 6,870,985$ 7,330,241$ 8,034,652$ 8,521,917$
Storm Application Revenues 41,853 67,390 149,339 149,651 60,000
Total 6,441,726$ 6,938,375$ 7,479,580$ 8,184,303$ 8,581,917$
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: Number of storm drainage accounts and amount of impervious surface
area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN CITY
CODE:
13.48: Establishes the storm drainage utility, rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 52
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage pickup. The Solid Waste
Utility contracts with Waste Management.
HISTORICAL DATA:
Fund 434 2010 A 2011 A 2012 A 2013 A 2014 Adj B
City Solid Waste Services 7,917,226$ 8,021,907$ 9,484,140$ 10,650,203$ 10,786,037$
Yard Waste 183,565 642,517 801,747 911,909 921,369
Total 8,100,791$ 8,664,423$ 10,285,887$ 11,562,112$ 11,707,406$
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2010 A 2011 A 2012 A 2013 A 2014 Adj B
BASE: The rates charged to customers are dependent on the service level they
choose - which is the container size and frequency of pick-ups.
AUBURN CITY
CODE:
8.08.060: Establishes the City's Solid Waste Fund.
8.08.170: Establishes the authority to establish fees and charges.
8.08.180: Establishes collection charges.
REVISED
CODE OF
WA:
35.21.152: Establishes the authority for a city to handle solid waste
services.
35.21.157: Establishes the procedures for rate increase notification.
City of Auburn Revenue Manual 53
Appendix
City of Auburn Revenue Manual 54
Historical Factors Affecting City Revenues
City revenue collections can be affected by a variety of factors including regional and
national economic conditions such as business cycles and periods of economic expansion and
contraction (i.e., recessions); geo-political events which can affect consumer and business
confidence, national equity markets and thus local economic conditions; and voter approved
and State legislated mandates affecting City revenues.
Since 1995, there have been several voter approved and State legislative actions that have
permanently affected revenues for the City of Auburn. It is estimated that the cumulative
effects of these actions have resulted in a permanent loss of $51.1 million to the City. A
description of several of these key actions is presented below.
Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling of
Manufacturing Equipment, and General Research and Development (1995). Legislation was
passed to exempt the purchase and lease of manufacturing equipment from state and local
sales taxes. The next year further legislation was enacted exempting sales taxes on research
and development and on the retooling of manufacturing equipment.
Initiative 695 (1999). In November 1999, the voters of Washington State approved Initiative
695, which repeals the State’s long standing motor vehicle excise tax (MVET) and requires
future voter approval of tax and fee increases proposed by state, county and local
governments. The ruling was upheld on appeal at the Washington State Supreme Court.
The loss of the MVET eliminated an average of $750 million annually as a funding source for
local governments, transit systems and state transportation projects. The loss of MVET
revenues was approximately 2% of total General Fund revenues. During 2000, State
funding was provided to assist in the revenue losses. The City of Auburn received
approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this
funding assistance.
Initiative 747 (2001). One of the largest losses to City revenue is due to I-747 which limits
property tax increases to the lesser of 1% or inflation. I-747 was passed by Washington State
voters in November of 2001. This measure was declared unconstitutional by the King County
Superior court on June 13, 2006. In November 2007, the State Supreme Court decision was
to overturn I-747. Following this decision, the Washington Legislature approved House Bill
2416 reinstating the provisions of I-747 retroactively to 2002, restoring the one percent limit
on property tax increases.
City of Auburn Revenue Manual 55
Initiative 776 (2002). The voters approved this initiative in the fall of 2002 to repeal the
$15 local option vehicle excise tax levied in King, Snohomish and Douglas counties. The
voters of these counties initially approved this tax and there was argument whether a
statewide vote could repeal a local voted tax. After several court cases and subsequent
appeals the state Supreme Court upheld the initiative. The loss to the City street program is
approximately $450,000 annually.
Streamlined Sales and Use Tax (SST) (2008). In 2003, the Legislature enacted Senate Bill
5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The
agreement attempts to create a Sales Tax collection system that is uniform across all states.
Washington State changed from a point of sale collection process to a point of delivery
collection process in July 2008. Funding to mitigate the losses as a result of SST is currently
being provided by the State.
Liquor State Shared Revenue Distributions (2012). In 2012, as a part of the State Legislature’s
strategy to balance the State budget, local distributions of liquor excise taxes and liquor
profits were suspended/reduced. Specifically, liquor excise taxes were temporarily suspended
for the period July 1, 2012 to June 30, 2013 and was reinstated at approximately 65% of its
original levels. Liquor profits were frozen at 2011 levels.
City of Auburn Revenue Manual 56
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City of Auburn Revenue Manual 57
City of Auburn compared to other Washington Cities
When evaluating revenues between municipalities, one common methodology is to
normalize the information on a per-capita basis. Based upon information collected and
maintained by the Washington State Auditor’s Office for calendar year 2012 (the latest year
in which data is available on the SAO website), the following graphics provide some insight
as to how the City of Auburn’s General Fund revenues compare to surrounding jurisdictions
in King County.
Note that these comparisons are for the General Fund only and do not include revenues that
are receipted into other funds such as rates from Water, Sewer, Storm Drainage and Solid
Waste utility services, Real Estate Excise Taxes or the City’s 1% of utility taxes that are
earmarked for arterial street improvements.
City of Auburn Revenue Manual 58
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City of Auburn Revenue Manual 59
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City of Auburn Revenue Manual 60
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City of Auburn Revenue Manual 61
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City of Auburn Revenue Manual 62
While these comparative per capita statistics provide interesting insights into the level of
revenue collected between jurisdictions, it is important to be aware that there can be many
factors affecting revenue collections and that the amount of revenue collected can often
reflect the relative priorities of a community (for example, the type and level of utility taxes
assessed or whether a jurisdiction has installed photo enforcement cameras). Therefore,
while these comparisons make for interesting comparisons, conclusions should not and
cannot be drawn without the benefit from a more in-depth analysis of publicly available
information.
City of Auburn Revenue Manual 63
REVENUES BY CATEGORY*
For all fund types
TAXES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Property 14,169,811$ 14,566,894$ 14,866,488$ 14,415,456$ 15,699,417$
Sales & Use 15,240,652 15,632,279 16,107,823 17,784,567 17,244,327
Cable TV 967,129 1,022,902 1,051,146 1,115,477 1,049,964
City Utility 2,788,083 2,948,297 3,281,816 3,892,250 3,738,040
Electric Utility 3,647,183 3,739,160 3,750,846 4,059,276 4,038,779
Natural Gas Utility 1,472,202 1,675,963 1,576,954 1,596,891 1,757,554
Solid Waste - External Utility 177,208 166,289 134,680 119,094 117,385
Telephone Utility 2,540,160 2,390,385 2,297,352 2,214,292 2,451,284
Admissions 312,202 305,218 298,703 273,260 365,427
Gambling 204,112 258,050 265,491 202,157 250,237
Hotel/Motel Excise 66,549 65,058 78,143 90,581 70,000
Leasehold Excise 37,985 49,467 39,262 37,215 50,754
Real Estate Excise Tax (REET)1,080,258 1,487,163 1,758,725 2,225,898 1,400,000
Sub-Total 42,703,535$ 44,307,126$ 45,507,430$ 48,026,412$ 48,233,168$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Business Licenses 280,501$ 254,054$ 288,690$ 305,637$ 258,015$
Mitigation/Impact Fees 1,097,708 1,188,560 1,447,547 1,692,460 875,000
Park Fees 2,048,060 1,964,139 2,026,667 2,093,067 2,062,549
Permit Fees 1,096,648 1,574,140 2,112,686 2,678,483 1,457,232
Animal Licenses - - - 127,303 240,000
Planning and Develompent Fees 684,924 509,414 1,222,884 1,116,612 738,881
Sub-Total 5,207,841$ 5,490,307$ 7,098,475$ 8,013,563$ 5,631,677$
INTERGOVERNMENTAL
REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Criminal Justice Sales Tax 185,608$ 235,036$ 238,147$ 171,736$ 88,880$
Federal/State/Local Grant 4,325,989 11,625,562 13,310,544 5,314,685 11,139,508
Liquor Excise & Profits 856,732 814,509 965,706 688,099 680,000
Motor Vehicle Fuel Tax 1,461,709 1,465,720 1,444,724 1,472,734 1,476,423
Muckleshoot Casino 652,155 540,050 730,376 509,734 700,000
Streamlined Sales Tax 1,965,472 1,987,348 1,894,001 1,952,778 2,020,000
Sub-Total 9,447,664$ 16,668,225$ 18,583,498$ 10,109,766$ 16,104,811$
FINES AND FORFEITS AND
OTHER REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Fines and Forfeits 2,502,433$ 1,953,129$ 1,593,286$ 1,436,685$ 1,569,681$
Fire Insurance Premiums 63,545 66,375 63,205 70,036 63,000
Investment Income 579,460 391,596 321,345 254,157 239,724
Rental Income 677,512 729,751 676,304 654,253 656,900
Sub-Total 3,822,949$ 3,140,851$ 2,654,140$ 2,415,130$ 2,529,305$
ENTERPRISE FUND
REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Airport 409,284$ 454,471$ 434,568$ 451,688$ 407,500$
Cemetery 760,633 796,742 873,864 981,784 888,000
Water Utility 9,147,220 9,076,497 10,385,886 11,747,191 13,026,725
Sewer Utility 15,968,231 16,667,149 18,585,288 21,764,247 22,231,431
Storm Drainage Utility 6,441,726 6,938,375 7,479,580 8,184,303 8,581,917
Solid Waste Utility 8,100,791 8,664,423 10,285,887 11,562,112 11,707,406
Sub-Total 40,827,884$ 42,597,658$ 48,045,073$ 54,691,325$ 56,842,979$
Grand Total 102,009,874$ 112,204,166$ 121,888,617$ 123,256,197$ 129,341,940$
*The above table represents major sources of revenue. Sources excluded from this revenue manual include
beginning fund balances, working capital balances, and interfund transfers.
City of Auburn Revenue Manual 64
REVENUES PER CAPITA BY CATEGORY*
For all fund types
City Population 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
King County portion 62,761 63,050 63,390 64,320 64,963
Pierce County portion 7,419 7,655 7,850 8,915 9,004
Total 70,180 70,705 71,240 73,235 73,967
TAXES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Property 202$ 206$ 209$ 197$ 212$
Sales & Use 217 221 226 243 233
Cable TV 14 14 15 15 14
City Utility 40 42 46 53 51
Electric Utility 52 53 53 55 55
Natural Gas Utility 21 24 22 22 24
Solid Waste - External Utility 3 2 2 2 2
Telephone Utility 36 34 32 30 33
Admissions 4 4 4 4 5
Gambling 3 4 4 3 3
Hotel/Motel Excise 1 1 1 1 1
Leasehold Excise 1 1 1 1 1
Real Estate Excise Tax (REET)15 21 25 30 19
Sub-Total 608$ 627$ 639$ 656$ 652$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Business Licenses 4$ 4$ 4$ 4$ 3$
Mitigation/Impact Fees 16 17 20 23 12
Park Fees 29 28 28 29 28
Permit Fees 16 22 30 37 20
Animal Licenses - - - 2 3
Planning and Develompent Fees 10 7 17 15 10
Sub-Total 74$ 78$ 100$ 109$ 76$
INTERGOVERNMENTAL
REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Criminal Justice Sales Tax 3$ 3$ 3$ 2$ 1$
Federal/State/Local Grant 62 164 187 73 151
Liquor Excise & Profits 12 12 14 9 9
Motor Vehicle Fuel Tax 21 21 20 20 20
Muckleshoot Casino 9 8 10 7 9
Streamlined Sales Tax 28 28 27 27 27
Sub-Total 135$ 236$ 261$ 138$ 218$
FINES AND FORFEITS AND
OTHER REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Fines and Forfeits 36$ 28$ 22$ 20$ 21$
Fire Insurance Premiums 1 1 1 1 1
Investment Income 8 6 5 3 3
Rental Income 10 10 9 9 9
Sub-Total 54$ 44$ 37$ 33$ 34$
ENTERPRISE FUND
REVENUES 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Adjusted
Budget
Airport 6$ 6$ 6$ 6$ 6$
Cemetery 11 11 12 13 12
Water Utility 130 128 146 160 176
Sewer Utility 228 236 261 297 301
Storm Drainage Utility 92 98 105 112 116
Solid Waste Utility 115 123 144 158 158
Sub-Total 582$ 602$ 674$ 747$ 768$
Grand Total 1,454$ 1,587$ 1,711$ 1,683$ 1,749$
*The above table represents major sources of revenue. Sources excluded from this revenue manual include
beginning fund balances, working capital balances, and interfund transfers.
City of Auburn Revenue Manual 65
City of Auburn Revenue Manual
Prepared by:
City of Auburn Finance Department
25 West Main Street
Auburn WA, 98001-4998
Shelley Coleman
Finance Director
Tamara Baker
Financial Analyst