HomeMy WebLinkAbout2017 Revenue Manual
This Revenue Manual includes:
2013 – 2015 actual results
2016 actual results (unaudited)
2017 amended budget (through Council
Approved Budget Amendment #1 and March
Mayor Debit/Credit).
Prepared by the City of Auburn Finance Department
2017
REVENUE
MANUAL
City of Auburn Revenue Manual 1
April 2017
Dear Reader:
The purpose of this document is to provide the City Council and the general public a clear
understanding of the major sources of City revenues and the laws and regulations governing
each source.
As with any organization, prudent long-term financial planning and a clear understanding of
the available sources of revenue are critical to the sustainability of public services. This
document provides the reader a general understanding of each of the City’s major sources of
revenue, the respective local and state regulations that govern each source, and a
presentation of the historical (2013-2016) and forecasted (2017) performance of each
revenue source.
If after reviewing this document you have remaining questions, please contact the Finance
Department at (253) 804-5019.
Sincerely,
Shelley Coleman, Finance Director
City of Auburn Revenue Manual 2
Table of Contents
Introduction ....................................................................................................................... 4
Reader’s Guide ................................................................................................................... 5
Revenue Sources by Category .............................................................................................. 6
Taxes ................................................................................................................................. 7
Property Taxes .................................................................................................................... 8
Sales and Use Tax .............................................................................................................. 11
Summary of Utility and Other Tax Rates............................................................................ 14
Cable TV Utility Tax and Franchise Fee .............................................................................. 15
City Utility Taxes ............................................................................................................. 16
Electric Utility Taxes ......................................................................................................... 17
Natural Gas Tax ............................................................................................................... 18
Solid Waste Tax – External ............................................................................................... 19
Telephone Tax ................................................................................................................. 20
Admission Tax ................................................................................................................. 21
Gambling Tax .................................................................................................................. 22
Hotel / Motel Excise Tax .................................................................................................. 24
Leasehold Excise Tax ........................................................................................................ 25
Real Estate Excise Tax (REET) ........................................................................................... 26
Licenses, Permits and Other Fees/Charges ......................................................................... 28
Business License Fee ......................................................................................................... 29
Mitigation / Impact Fees ................................................................................................... 30
Park Fees ......................................................................................................................... 31
Permit Fees ...................................................................................................................... 32
Animal Licenses ................................................................................................................ 33
Planning and Development Fees ........................................................................................ 34
City of Auburn Revenue Manual 3
Intergovernmental ........................................................................................................... 35
Law Enforcement Services………………………………………………………………………….36
Criminal Justice Distributions from WA State..................................................................... 37
Federal / State / Local Grants ............................................................................................ 38
Liquor Excise Tax and Liquor Profit Distributions from WA State ....................................... 39
Marijuana Excise Tax ........................................................................................................ 40
Motor Vehicle Fuel Tax and Multimodal Transportation ................................................... 41
Muckleshoot Casino – Reimbursement for Services Rendered ............................................ 42
Streamlined Sales Tax ....................................................................................................... 43
Fines, Penalties and Other Revenues ................................................................................. 44
Fines and Penalties ........................................................................................................... 45
Fire Insurance Premium Tax ............................................................................................. 46
Investment Income .......................................................................................................... 47
Rental Income ................................................................................................................. 48
Enterprise Funds .............................................................................................................. 49
Airport Revenues ............................................................................................................. 50
Cemetery Revenues – Operations and Endowment Care ................................................... 51
Water Utility Revenues .................................................................................................... 52
Sewer Utility Revenues ...................................................................................................... 53
Storm Drainage Utility Revenues ...................................................................................... 54
Solid Waste Utility Revenues ............................................................................................ 55
Appendix ........................................................................................................................ 56
Historical Factors Affecting City Revenues .......................................................................... 57
City of Auburn Summary of Revenues by Category ............................................................ 60
City of Auburn Summary of Revenues per Capita ............................................................... 62
Credits ............................................................................................................................. 64
City of Auburn Revenue Manual 4
Introduction
Washington State laws provide cities with the power to establish and levy taxes, fees and
charges for the purposes of financing government services. The City of Auburn collects
revenue from these sources and deposits them into one of 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 are, by law, limited for the purpose of financing the
operating and capital needs of the water utility).
The General Fund is the City’s largest fund and is used to account for the majority of City
resources. Approximately three-quarters of the City’s General Fund revenues are derived
from three sources: property taxes (approximately 31%); sales and use tax (approximately
31%); and utility taxes (approximately 18%). The remainder of the City’s resources are
derived from licenses and permits, planning and permitting fees and charges, park, arts and
recreation program fees, fines and penalties, intergovernmental payments for services, and
other miscellaneous sources such as investment interest and rental income.
Other major funds (and sources of City revenue) include water, sewer, storm drainage and
solid waste utility rate revenues, airport fees, charges, rents, real estate excise taxes, and
mitigation/impact fees assessed upon new commercial and residential construction. Revenues
collected from these sources are limited in purpose and can only be used to benefit specific
programs as described above.
City of Auburn Revenue Manual 5
Revenue Manual – A Reader’s Guide
The presentation and discussion of the City’s revenues herein are shown as follows:
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and arterial
street improvements.
HISTORICAL DATA:
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN CITY
CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under state law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
General Fund and Fund 105 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 4,059,276$ 3,997,291$ 4,011,835$ 4,218,540$ 4,272,000$
$0
$1
$2
$3
$4
$5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillionsA
B
C
Revenue source and
description.
Historical collections,
presented both in
tabular and graphic
formats.
Basis for calculation
or assessment of City
revenue source;
including legislative
basis (Auburn City
Code and State law).
City of Auburn Revenue Manual 6
Revenue Sources by Category – 2017 Adjusted Budget
TAXES
Page
Number
2017 Adjusted
Budget
Property 8 20,777,000$
Sales & Use 11 20,742,500
Cable TV 15 2,232,000
City Utility 16 4,303,600
Electric Utility 17 4,272,000
Natural Gas Utility 18 1,553,200
Solid Waste - External Utility 19 139,400
Telephone Utility 20 1,742,200
Admissions 21 317,000
Gambling 22 300,300
Hotel/Motel Excise 24 110,000
Leasehold Excise 25 40,000
Real Estate Excise Tax (REET)26 2,800,000
Sub-Total 59,329,200$
LICENSES, PERMITS AND OTHER
FEES/CHARGES
Page
Number
2017 Adjusted
Budget
Business Licenses 29 277,100$
Mitigation/Impact Fees 30 1,512,000
Park Fees 31 2,330,780
Permit Fees 32 1,989,000
Animal Licenses 33 127,600
Planning and Development Fees 34 1,007,600
Sub-Total 7,244,080$
INTERGOVERNMENTAL REVENUES
Page
Number
2017 Adjusted
Budget
Law Enforcement Services 36 645,500$
Criminal Justice Sales Tax 37 308,000
Federal/State/Local Grants 38 15,904,473
Liquor Excise & Profits 39 1,011,000
Marijuana Excise Tax 40 34,000
Motor Vehicle Fuel Tax 41 1,811,600
Muckleshoot Casino 42 650,000
Streamlined Sales Tax 43 1,907,700
Sub-Total 22,272,273$
FINES, PENALTIES AND OTHER
REVENUES
Page
Number
2017 Adjusted
Budget
Fines and Penalties 45 897,800$
Fire Insurance Premiums 46 75,000
Investment Income 47 228,332
Rental Income 48 787,490
Sub-Total 1,988,622$
ENTERPRISE FUND REVENUES
Page
Number
2017 Adjusted
Budget
Airport 50 810,800$
Cemetery 51 962,500
Water Utility 52 14,780,511
Sewer Utility 53 25,339,931 1
Storm Drainage Utility 54 9,242,676
Solid Waste Utility 55 13,383,900
Sub-Total 64,520,318$
Grand Total 155,354,493$
13.4%
13.4%
2.7%
1.4%
2.8%
1.0%
1.0%
1.5%
0.2%
0.1%
1.1%
0.2%
0.1%
0.2%
1.8%
0.0%
1.3%
0.1%
0.6%
10.2%
0.4%
1.2%
0.2%
0.0%
0.7%
0.4%
1.2%
0.6%
0.5%
0.6%
0.5%
0.0%
0.1%
5.9%
9.5%
16.3%
8.6%
City of Auburn Revenue Manual 7
Taxes
City of Auburn Revenue Manual 8
REVENUE: PROPERTY TAX
DESCRIPTION:
Property tax is a tax placed on each piece of property within the City. This
revenue is used to support general governmental purposes. Rates are
expressed in “dollars per $1,000 of assessed value (AV)”.
HISTORICAL DATA:
General Fund and Fund 3212013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total Property Tax 14,535,673$ 15,933,338$ 17,337,108$ 18,067,324$ 20,777,000$
Total Assessed Value (in 000's)6,911,112$ 7,422,169$ 8,366,653$ 8,967,119$ 9,555,039$
City Levy Rate per $1,000 of AV 2.10$ 2.17$ 2.08$ 2.05$ 2.20$
$0
$4
$8
$12
$16
$20
$24
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: All land, buildings and residential homes within City limits.
AUBURN CITY
CODE:
Each year the City adopts a Property Tax rate by ordinance. The
ordinance is not codified.
REVISED CODE OF
WA:
84.52.043: Establishes maximum levy rates for the various types of
taxing districts (state, counties, cities, etc.).
84.55.010: Establishes a limitation on the increase in regular property
taxes for taxing districts.
City of Auburn Revenue Manual 9
Source: King and Pierce County Department of Assessments
[a] The maximum City levy rate is $2.50270. Rates are expressed in dollars per $1,000 of
assessed value (AV).
2015 2016 2017
Direct regular and special
levies
City of Auburn [a]$2.08085 $2.04719 $2.19668
Overlapping regular and
special levies
Auburn School District 6.14079 5.82831 6.74299
King County 1.34522 1.48027 1.38294
State of Washington 2.28514 2.16898 2.03205
Port of Seattle 0.18885 0.16954 0.15334
Emergency Medical Services 0.30217 0.28235 0.26305
Hospital District 0.50000 0.50000 0.50089
King County Library District 0.50276 0.47714 0.45118
Valley Regional Fire
Authority 1.18043 1.13495 1.06821
King County Flood Zone 0.13860 0.12980 0.11740
King County Ferry District 0.00000 0.00000 0.00000
Subtotal – overlapping
levies $12.58396 $12.17134 $12.71205
Total $14.66481 $14.21853 $14.90873
41¢- Auburn School District 15¢- State 14¢- City
11¢-
King
Co.19¢- All Others
PROPERTY TAX
LEVY RATES
The following table summarizes the local and overlapping regular and special
property tax levy rates for the City of Auburn. Note, there are several
overlapping districts throughout the City of Auburn as well as several school
districts; this includes only Auburn School District.
Where Your 2017 Property Tax Dollars Go
City of Auburn Revenue Manual 10
City of Auburn
$614
Auburn School District
$1,748
King County
$444
State of Washington
$651
Port of Seattle
$51
Emergency Medical
Services (EMS)
$85
Hospital District
$150
King County Library
District
$143
Valley Regional Fire
Authority
$341
King County Flood
Zone
$39
Property Tax Levied on a $300,000 Home -2017
Where it Goes
City of Auburn Revenue Manual 11
REVENUE: SALES AND USE TAX
DESCRIPTION:
Revenue from sales taxes is used to support general City services and
local street repair and maintenance. The sales tax rate for the City of
Auburn is 10.0% in the King County section of the City, and 9.9% in the
Pierce County section of the City. The following table provides a
breakdown of the sales tax rate.
HISTORICAL DATA:
General Fund, Fund 103 and
Fund 231 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Sales & Use Tax 14,572,991$ 15,732,971$ 16,817,008$ 17,036,135$ 16,571,000$
Sales Tax Credit for Annexation 1,694,630 1,836,391 1,988,523 2,006,028 2,032,100
Criminal Justice Sales Tax 1,516,946 1,658,228 1,815,833 1,968,679 1,889,400
LRF Sales Tax Credit 277,292 241,767 255,695 240,593 250,000
Total 18,061,858$ 19,469,356$ 20,877,060$ 21,251,435$ 20,742,500$
$0
$4
$8
$12
$16
$20
$24
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
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 1.40%1.40%
Mental Health Local Tax 0.10%0.00%
Criminal Justice Local Tax 0.10%0.10%
Juvenile Facility Local Tax 0.00%0.10%
Zoo and Aquarium Local Tax 0.00%0.10%
Emergency Communications 0.00%0.10%
10.00%9.90%
City of Auburn Revenue Manual 12
BASE: This tax is imposed on all personal and business purchases of tangible
property.
AUBURN
CITY CODE:
3.60.010: 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 2016.
Retail Trade
29%
Services
23%
Automotive
22%
Construction
14%
Wholesale Trade
7%
Manufacturing
4%
Miscellaneous
1%
City of Auburn Revenue Manual 13
State Rate
65.0%City Rate
8.5%
County Rate
1.5%
Transportation
(METRO)
9.0%
Regional Transit
Authority
14.0%
Mental Health Local
Tax
1.0%
Criminal Justice Local
Tax
1.0%
Sales Taxes -Where it Goes
King
County
65¢- State 26¢- King County 9¢- City
Where Your 2017 Sales Tax Dollars Go
City of Auburn Revenue Manual 14
Summary of Utility and Other Tax Rates
Tax
Maximum Allowable
under State Law
Current Authorized
under City Code
Auburn City Code
Cable TV Utility Tax 6.0% 6.0% 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
10.0% of net receipts
10.0% of net receipts
2.0% of net receipts
5.0% of net receipts
4.0% of gross revenue
10.0% of net receipts
10.0% of net receipts
2.0% of net receipts
5.0% of net receipts
3.80.010
Hotel/Motel Tax 2.0% 1.0% 3.58.010
Leasehold Excise Tax 4.0% 4.0% 3.44.010
Real Estate Excise Tax 0.50% (REET 1 and 2) 0.50% (REET 1 and 2) 3.56.010
City of Auburn Revenue Manual 15
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 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Cable TV Franchise Fee 1,037,055$ 1,065,909$ 1,135,415$ 1,184,800$ 1,165,800$
Cable TV Franchise Fee - New 2017 - - - - 1,000,000
Cable TV Franchise Fee - Capital 78,422 65,344 68,170 66,394 66,200
Total 1,115,477$ 1,131,253$ 1,203,585$ 1,251,194$ 2,232,000$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Gross revenues of the cable and satellite franchises.
AUBURN CITY
CODE:
3.42: Establishes the City's authority to levy a 6.0% cable TV utility
tax. Of this 6.0% utility tax, 5.0% is relegated for use by the City in
support of its police, public safety and criminal justice system and the
remaining 1.0% is for use in support of its arterial street system. The
maximum tax rate allowable under state law is 6.0%.
13.36.030: City's authority to grant franchises.
REVISED
CODE OF
WA:
80.32.010: Cities and counties may grant franchises.
City of Auburn Revenue Manual 16
REVENUE: CITY UTILITY TAXES
DESCRIPTION:
Utility taxes are used to support general City operations and arterial street
improvements.
HISTORICAL DATA:
General Fund and Fund 105 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Interfund Sewer Taxes 1,691,577$ 1,637,814$ 1,733,365$ 1,914,260$ 1,782,800$
Interfund Water Taxes 854,719 958,507 1,034,218 1,166,725 1,040,800
Interfund Solid Waste Taxes 727,546 775,555 794,017 815,199 828,000
Interfund Storm Taxes 618,408 696,791 699,232 728,768 652,000
Total 3,892,250$ 4,068,667$ 4,260,831$ 4,624,952$ 4,303,600$
$0
$1
$2
$3
$4
$5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Total revenues from City utility funds.
AUBURN CITY
CODE:
3.40.020: Establishes the City’s authority to assess a 7.0% tax. State
law does not provide a maximum rate.
REVISED
CODE OF
WA:
82.16: Defines public utility tax.
35.22.280: Authority to levy and collect taxes. There are no
restrictions on the tax rate.
City of Auburn Revenue Manual 17
REVENUE: ELECTRIC UTILITY TAX
DESCRIPTION:
Electric utility taxes are used to support general City operations and arterial
street improvements.
HISTORICAL DATA:
BASE: The electric utility tax rate is 6.0%. The tax is applied on the total
gross revenues received from the operation of electrical and power
business enterprises within the City.
AUBURN CITY
CODE:
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under state law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
General Fund and Fund 105 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 4,059,276$ 3,997,291$ 4,011,835$ 4,218,540$ 4,272,000$
$0
$1
$2
$3
$4
$5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
City of Auburn Revenue Manual 18
REVENUE: NATURAL GAS TAX
DESCRIPTION:
Natural gas utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 1052013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 1,596,891$ 1,584,211$ 1,444,444$ 1,324,242$ 1,553,200$
$0.0
$0.5
$1.0
$1.5
$2.0
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: The utility tax is based on the gross revenues from the operation of a
public or privately owned utility. Use tax imposed on the individual
consumer for the privilege of using natural gas.
AUBURN CITY
CODE:
3.61.010: Imposes use tax.
3.88.040: Levy authority of 6.0% tax rate. The City levies the
maximum rate allowed under state law.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
82.14.230: Authorizes a city to impose a natural gas or manufactured
use tax. Effective July 1, 2015, natural gas sold or used as
transportation fuel is exempt from this tax rate.
City of Auburn Revenue Manual 19
REVENUE: SOLID WASTE TAX - EXTERNAL
DESCRIPTION:
Solid waste utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 1052013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 119,094$ 125,504$ 135,436$ 144,669$ 139,400$
$0
$50
$100
$150
$200
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: The tax is applied on the total gross income derived from solid waste
enterprises in the City, including garbage, recyclables and yard debris.
This tax revenue is collected solely from external refuse haulers
operating within the City and does not include the customer base
serviced by the City of Auburn (see Solid Waste Utility Revenues on
page 55).
AUBURN CITY
CODE:
3.41.010: Levy authority of 7.0% tax rate.
REVISED
CODE OF
WA:
82.18: Establishes the City’s authority to assess a solid waste utility tax.
City of Auburn Revenue Manual 20
REVENUE: TELEPHONE TAX
DESCRIPTION:
Telephone utility taxes are used to support general City operations and
arterial street improvements.
HISTORICAL DATA:
General Fund and Fund 1052013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 2,214,292$ 2,156,067$ 1,949,630$ 1,785,938$ 1,742,200$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: A telephone business is defined as a business that provides access to a
local telephone network, local telephone network switching service,
toll service, cellular phone service, or coin phone service.
AUBURN CITY
CODE:
3.84.010: Defines the telephone business.
3.84.040: Authorizes a tax of six percent (6.0%) on total gross
operating receipts. The City levies the maximum rate.
REVISED
CODE OF
WA:
35.21.870: Establishes the City’s authority to assess a utility tax on
electricity, telephone, natural gas, or steam energy and limits the tax to
a maximum of six percent (6.0%).
82.04.065: Defines telephone, telecommunications, and ancillary
services.
City of Auburn Revenue Manual 21
REVENUE: ADMISSION TAX
DESCRIPTION:
Admissions taxes are used to support general City operations.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 324,906$ 321,016$ 341,919$ 416,719$ 317,000$
$0
$100
$200
$300
$400
$500
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Tax is placed on charges for general admission, season tickets, cover
charges, parking charges, etc. The tax is also included on food and
beverage if entertainment is provided. The City levies an admission
tax of five percent (5.0%). By City policy, admission taxes collected
from the Auburn Golf Course are collected and transferred to this
General Fund account.
AUBURN CITY
CODE:
3.52.010: Authorizes a tax of five percent (5.0%).
REVISED
CODE OF
WA:
35.21.280: Authorizes a city to establish a tax on admissions, up to a
maximum of 5.0%.
City of Auburn Revenue Manual 22
REVENUE: GAMBLING TAX
DESCRIPTION:
This tax applies to all card games, punch board games, pull tabs, bingo
games, raffles, and amusement games played within the City limits.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Card Games 169,325$ 238,032$ 213,865$ 434,348$ 256,000$
Punch Board and Pull Tabs 28,750 40,295 49,821 38,548 40,800
Bingo and Raffles 2,678 2,094 1,544 2,637 2,000
Amusement Games 1,404 1,724 1,403 1,923 1,500
Total 202,157$ 282,144$ 266,632$ 477,457$ 300,300$
$0
$100
$200
$300
$400
$500
$600
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Based on gross or net receipts of gambling within the City limits, as
prescribed by state law. Net receipt is defined as gross receipts less
amounts awarded as cash and merchandise. Charitable or non-profit
organizations are exempt from the tax.
AUBURN CITY
CODE:
3.80.010: Authorizes a city to tax any person, association or
organization engaging in gambling activities pursuant to a state license.
City of Auburn Revenue Manual 23
REVISED
CODE
OF WA:
9.46.110: Authorizes this tax on gross receipts of gambling activities.
9.46.113: States that the tax collected on gambling activities must be used
primarily for the purpose of public safety.
The following table summarizes the gambling taxes in effect.
Activity Type Auburn Tax Allowed by RCW
Card Games 4.0% of gross receipts 20.0% of gross receipts
Punchboards and Pull-
Tabs
For-Profit 10.0% of net receipts 5.0% of gross receipts
or 10.0% of net
receipts
Non-Profit 10.0% of net receipts 10.0% of net receipts
Amusement Games 2.0% of net receipts 2.0% of net receipts
Bingo and Raffles 5.0% of net receipts 5.0% of net receipts
City of Auburn Revenue Manual 24
REVENUE: HOTEL / MOTEL EXCISE TAX
DESCRIPTION:
The Hotel/Motel Excise Tax, also known as the Lodging Tax, is levied
on all lodging in hotels, rooming houses, tourist courts, motels or
trailer camps within the City of Auburn and is used for the sole
purpose of paying costs of tourist promotion activities.
HISTORICAL DATA:
Fund 104 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 90,581$ 99,782$ 111,126$ 112,876$ 110,000$
$0
$25
$50
$75
$100
$125
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Applies to the sale or charge made for furnishing lodging by a hotel,
rooming house, tourist court, motel or trailer camp. The state
maximum Hotel/Motel tax rate is 2.0%, however most cities in King
County are limited to 1.0% as the other 1.0% is allocated to the debt
payment for Safeco and Century Link fields. The City of Auburn levies
a 1.0% Hotel/Motel Excise Tax.
AUBURN CITY
CODE:
3.58.010: Authorizes a tax of 1.0%.
3.58.040: Designates all receipts for tourist promotion and tourism
related activities.
REVISED
CODE OF
WA:
67.28.120: Authorizes cities to acquire and operate tourism-related
facilities.
67.28.180: Authorizes the lodging tax - identifies the maximum rate of
2.0%.
City of Auburn Revenue Manual 25
REVENUE: LEASEHOLD EXCISE TAX
DESCRIPTION:
The City levies an excise tax on private lessees for occupying or using
publicly owned real or personal property. Revenues are used to support
general governmental services.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 37,215$ 37,233$ 66,544$ 204,446$ 40,000$
$0
$50
$100
$150
$200
$250
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Private lessees of public property, such as hangar rentals at the
airport and rental houses on City owned property. Property owned
by the state, counties, school districts, and other municipal
corporations are subject to leasehold excise tax. The state rate is
12.84% of which 4.0% is returned to the City.
AUBURN CITY
CODE:
3.44.010: Authorizes imposition of the tax.
3.44.020: Establishes the City tax rate of 4.0%.
REVISED CODE
OF WA:
82.29A.040: Grants authorization to cities to levy and collect a
leasehold excise tax, up to a maximum of 4.0%.
82.29A.090: Distributions by the State Treasurer.
City of Auburn Revenue Manual 26
REVENUE: REAL ESTATE EXCISE TAX
DESCRIPTION:
Real Estate Excise Tax (REET) is imposed on the sale of property located
within the corporate limits of the City of Auburn and is dedicated for local
governmental capital projects. REET proceeds are placed in the Capital
Improvement Fund.
HISTORICAL DATA:
Fund 328 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
REET 1 1,112,949$ 1,234,818$ 2,277,608$ 2,131,117$ 1,400,000$
REET 2 1,112,949 1,234,818 2,277,607 2,131,117 1,400,000
Total 2,225,898$ 2,469,637$ 4,555,215$ 4,262,235$ 2,800,000$
$0
$1
$2
$3
$4
$5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE:
Sales of property measured by the full selling price, which must include
any liens, mortgages or other debt. Transfers of controlling interests in
entities that own property in Washington State. These monies must be
used solely for financing capital projects specified in a capital facilities
plan.
AUBURN
CITY CODE:
3.56.010: Imposition of the tax.
3.56.040: Distribution of tax proceeds and limitations.
City of Auburn Revenue Manual 27
REVISED
CODE OF
WA:
82.46.010: Authorizes the City to impose an excise tax of 1/4% on
each sale of real property that shall be used for local capital
improvements (REET 1).
82.46.035: Authorizes the imposition of an additional 1/4% excise tax
which is to be used for local capital improvements (REET 2).
LIMITATIONS
ON USES OF
REET
REET 1 REET 2
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 and trails.
Bridges, domestic water systems,
highways/roads/streets, sewer
systems, sidewalks, storm
systems, street lighting, traffic
signals, and park improvements.
Source: RCW 82.46.010. Source: RCW 82.46.035.
City of Auburn Revenue Manual 28
Licenses, Permits and
Other Fees/Charges
City of Auburn Revenue Manual 29
REVENUE: BUSINESS LICENSE FEES
DESCRIPTION:
Businesses located within the City, or that operate temporarily within the
City, must obtain a business license. The annual fee for a business license is
a flat $50 and covers the period from January 1 through December 31.
HISTORICAL DATA:
General Fund and Fund 1212013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Business Licenses 236,162$ 171,422$ 281,654$ 224,876$ 222,100$
Business Improvement Area 69,475 42,988 70,972 61,391 55,000
Total 305,637$ 214,410$ 352,626$ 286,267$ 277,100$
$0
$100
$200
$300
$400
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Every business enterprise, including those with a temporary or portable
sales location, shall first obtain from the City a general business license
for the period of January 1st to December 31st of each calendar year.
Business licenses are required under Auburn City Code (ACC).
Businesses located within the Business Improvement Area (BIA) are
assessed an additional fee of $.15/leasable square feet, no less than
$150/year and no more than $1,500/year (Ordinance No. 4293).
Revenues generated from the BIA assessment are deposited directly
into the BIA Fund (Fund 121) and may be used to support downtown
improvements, marketing, or safety measures.
AUBURN CITY
CODE:
Auburn City Code section 5 provides for regulation and enforcement
of the City’s business licenses. Ordinance No. 4293.
REVISED
CODE OF
WA:
19.02: Establishes business regulations.
35.87A.010: Authorizes Parking and Business Improvement Areas.
City of Auburn Revenue Manual 30
REVENUE: MITIGATION / IMPACT FEES
DESCRIPTION:
Includes transportation, fire, park, school, wetland and traffic mitigation
fees. The fees are used to mitigate costs associated with City growth and
are imposed for development permits. Effective September 1, 2016 the
collection of these fees may be deferred to a later date (whereas prior to
September 1, 2016 fees were imposed at the time of application).
HISTORICAL DATA:
Fund 105 and 124 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Transportation Impact 1,411,260$ 976,467$ 1,148,654$ 3,084,106$ 800,000$
Fire Impact/Mitigation 173,103 289,376 230,823 383,460 100,000
Park Impact/Mitigation 39,500 154,000 888,936 3,753,098 600,000
School Impact/Mitigation 25,142 16,796 11,492 26,546 12,000
Wetland Mitigation 38,594 - - - -
Traffic Mitigation 4,862 - - 9,959 -
Total 1,692,460$ 1,436,639$ 2,279,906$ 7,257,169$ 1,512,000$
Check 2,279,906 7,257,169 1,512,000 #REF!
$0
$2
$4
$6
$8
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Development occurring within the City of Auburn.
AUBURN CITY
CODE:
3.04.560: Establishes the Mitigation Impact Fund.
Title 19: Establishes school, transportation, traffic, fire and park impact
fees.
REVISED
CODE OF
WA:
82.02.050-110: Establishes regulations pertaining to impact fees.
City of Auburn Revenue Manual 31
REVENUE: PARK FEES
DESCRIPTION:
Park fees include charges for services at the Auburn Golf Course,
recreational classes, theatre performances and classes, athletic leagues, senior
center activities, concession sales, and special events.
HISTORICAL DATA:
General Fund, Fund 321 and
Fund 437*2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Golf Course Revenues*1,217,633$ 1,229,211$ 1,331,924$ 1,296,225$ 1,301,500$
Recreational Classes 380,866 465,087 426,606 351,009 568,000
Theatre/Arts 148,169 179,382 178,227 242,945 151,500
League Fees 156,216 156,231 163,691 177,630 101,100
Senior Center Programs 100,888 119,132 124,124 113,212 118,200
Special Events 99,926 97,479 103,736 145,207 90,000
Other 480 700 2,980 (870) 480
Total 2,104,178$ 2,247,222$ 2,331,287$ 2,325,357$ 2,330,780$
* Golf Course revenues are reported in Fund 437 through 2013. Effective 2014 forward, they are reported in the General Fund.
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Parks, Arts and Recreation department programs and facilities
associated with a fee.
AUBURN CITY
CODE:
3.68.010: Authorizes fees and charges for the use of City recreation
programs and facilities.
REVISED
CODE OF
WA:
67.20.010: Gives the City the authority to acquire and operate certain
recreational facilities.
City of Auburn Revenue Manual 32
REVENUE: PERMIT FEES
DESCRIPTION:
Building permit fees include basic building, mechanical and electrical permit
fees. Additional permit fees include plumbing, alarm permits, excavation,
electrical inspection permits, street/curb permits, and other permits.
HISTORICAL DATA:
General Fund and Fund 1022013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Building Permits 2,101,174$ 1,505,799$ 1,209,836$ 2,008,970$ 1,575,000$
Plumbing Permits 208,691 179,436 154,371 308,480 168,000
Alarm Permits 104,818 98,987 75,470 75,511 80,000
Excavation Permits 105,945 87,129 71,969 92,094 70,000
Electrical Inspection Permits 86,143 73,628 77,900 75,914 63,000
Street/Curb Permits 55,888 141,159 62,892 63,973 20,000
Other Permits 15,824 13,173 12,750 41,787 13,000
Total 2,678,483$ 2,099,311$ 1,665,189$ 2,666,728$ 1,989,000$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses that
purchase permits for the purpose of construction and/or building
related activities.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Authorizes a city, town, or county of the state to impose
fees different from those set forth in the State Building Code.
City of Auburn Revenue Manual 33
REVENUE: ANIMAL LICENSES
DESCRIPTION:
Beginning January 1, 2013, the City of Auburn began providing animal
licensing, animal control and animal sheltering (this service was previously
provided by King County).
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 127,303$ 129,930$ 127,588$ 113,521$ 127,600$
$0
$50
$100
$150
$200
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: A license fee is assessed on every dog and/or cat owned. With the
implementation of the Auburn Valley Humane Society (AVHS) and
animal control services being provided by the City of Auburn's police
department, pet licensing revenue is retained by the City effective
January 1, 2013, per Resolution No. 4868.
AUBURN CITY
CODE:
6.04.010: Requires an animal license for any dog or cat over the age
of eight weeks.
REVISED
CODE OF
WA:
16.52.015: Defines law enforcement agencies and animal care and
control agencies.
City of Auburn Revenue Manual 34
REVENUE: PLANNING AND DEVELOPMENT FEES
DESCRIPTION:
Fees included in this category include plan check fees, FAC linear charges
(fees assessed on projects that require extension of public facilities), zoning
and subdivision fees.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Plan Check Fees 828,033$ 833,046$ 1,124,516$ 759,202$ 800,000$
FAC Linear Charges 178,789 113,033 171,244 162,538 132,600
Zoning/Subdivision Fees 109,790 139,751 101,713 106,125 75,000
Total 1,116,612$ 1,085,830$ 1,397,472$ 1,027,865$ 1,007,600$
$0.0
$0.5
$1.0
$1.5
$2.0
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Fees are assessed on individuals, organizations, or businesses to review
building plans, charges for the extension of public facilities, fees for
zoning and subdivisions.
AUBURN CITY
CODE:
15.08A.011: Adoption of the 2015 International Building Code.
REVISED
CODE OF
WA:
19.27.031: Adoption of the State Building Code by all cities and
counties.
19.27.100: Gives cities the authority to impose fees different from the
State Building Code.
City of Auburn Revenue Manual 35
Intergovernmental
City of Auburn Revenue Manual 36
REVENUE: LAW ENFORCEMENT SERVICES
DESCRIPTION:
Revenues collected by the City for Police Officer services rendered.
HISTORICAL DATA:
General Fund and
Fund 117 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 57,557$ 754,700$ 507,957$ 693,771$ 645,500$
$0
$200
$400
$600
$800
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Law enforcement services revenues are based upon contracted
services provided by the Auburn Police Department for services
rendered.
AUBURN CITY
CODE:
Not applicable.
REVISED CODE
OF WA:
43.43.112: Provides guidelines for private law enforcement off-duty
employment.
ADDITIONAL
INFORMATION:
Through 2013, this revenue was netted against the cost of providing
services. Due to a change in accounting methodology effective in
2014, these revenues are no longer netted against the expenditures.
City of Auburn Revenue Manual 37
REVENUE: CRIMINAL JUSTICE
DESCRIPTION:
These are state shared revenues distributed to cities based upon crime rate
and/or population, and are used to support local law enforcement
activities.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 171,736$ 197,584$ 200,824$ 393,653$ 308,000$
$0
$100
$200
$300
$400
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: State distributed money includes Criminal Justice (CJ) High Crime, CJ
Violent Crime, CJ Population, and CJ DUI. The high crime distribution
to the City of Auburn was discontinued during the state’s 2015-2016
Fiscal Budget, which reflects a decline in the City’s crime rate relative to
the statewide average. Effective during the state’s 2016-2017 Fiscal
Budget, the City of Auburn qualifies for this distribution as is reflected
in the 2017 adjusted budget above.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF
WA:
82.14.320: Municipal criminal justice assistance account - eligibility and
use requirements.
82.14.330: Municipal criminal justice assistance account, distribution
based on crime rate and/or population.
City of Auburn Revenue Manual 38
REVENUE: FEDERAL / STATE / LOCAL GRANTS
DESCRIPTION:
The City of Auburn actively seeks Federal, State and local grant funding for
a variety of programs that benefit the City, such as transportation
improvements, human services, airport maintenance, park programs, and
police services.
HISTORICAL DATA:
By Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
General Fund 375,243$ 468,085$ 672,857$ 623,344$ 916,810$
Other Funds 4,951,932 3,975,116 8,341,168 6,429,841 14,987,663
Total 5,327,174$ 4,443,201$ 9,014,025$ 7,053,185$ 15,904,473$
By Source
Federal 2,415,660$ 2,781,126$ 2,313,846$ 3,695,944$ 11,193,695$
State 2,407,553 1,451,461 6,338,795 2,356,623 3,356,472
Local 503,962 210,614 361,383 1,000,617 1,354,306
Total 5,327,174$ 4,443,201$ 9,014,025$ 7,053,185$ 15,904,473$
$0
$5
$10
$15
$20
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Grants are based on existing programs and competitive applications.
AUBURN CITY
CODE:
Grants are applied for and accepted by City Council via Resolution.
REVISED CODE
OF WA:
Not applicable.
ADDITIONAL
INFORMATION:
Of the $15.9 million in grant monies budgeted in 2017, $12.4 million
is anticipated for transportation projects.
City of Auburn Revenue Manual 39
REVENUE: LIQUOR EXCISE TAX AND LIQUOR PROFIT
DESCRIPTION:
These are state shared revenues distributed to cities based upon
population and are used to help pay for local policing of liquor
establishments.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Liquor Profits 640,375$ 650,720$ 653,931$ 650,766$ 651,000$
Liquor Excise Tax 47,724 137,613 203,184 352,467 360,000
Total 688,099$ 788,333$ 857,115$ 1,003,233$ 1,011,000$
$0
$250
$500
$750
$1,000
$1,250
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Sale of spirits in their original package. Spirits include any beverage
containing alcohol obtained by distillation.
AUBURN CITY
CODE:
Section 3.04.040: Established the "alcoholism fund" account which
holds the 2.0% to be used for treatment programs.
REVISED
CODE OF
WA:
82.08.150: Established the tax rate on certain sales of intoxicating
liquors.
82.08.170: Apportion and distribution of funds based on city
population and authorized the one year moratorium of excise taxes in
2012-2013.
66.24.620: Authorized privatization of distribution and sales effective
June 1, 2012.
City of Auburn Revenue Manual 40
REVENUE: MARIJUANA EXCISE TAX
DESCRIPTION:
In November 2012, Initiative-502 was passed allowing for the legalization
of the possession of marijuana to adults 21 and older. Effective
September 2015, the City of Auburn receives a quarterly distribution from
the State Treasurer. This state distribution is apportioned to cities, towns
and counties based the following criteria: 70% is distributed based upon
population and the remaining 30% is distributed to cities, towns and
counties where licensed marijuana retailers are physically located.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total -$ -$ 9,759$ 29,420$ 34,000$
$0
$10
$20
$30
$40
$50
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Sale of marijuana in the state of Washington.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED CODE
OF WA:
69.50.101: Defines marijuana.
69.50.540: Creates the marijuana account and defines appropriations.
City of Auburn Revenue Manual 41
REVENUE: MOTOR VEHICLE FUEL TAX AND MULTIMODAL TRANSPORTATION
DESCRIPTION:
These are state shared revenues distributed to cities primarily for road
repair. The state motor vehicle fuel tax is 49.4 cents per gallon and the
City’s share is just under 3 cents per gallon, plus additional quarterly
distributions based upon population (per legislation passed in 2015). In
addition, effective in 2016, the City receives the Multimodal Transportation
revenue, which is a result of the 15-year Transportation Package that was
passed in 2015.
HISTORICAL DATA:
General Fund, Fund 102
and Fund 120 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Motor Vehicle Fuel Tax 1,472,734 1,510,614 1,572,602 1,630,662 1,758,600
Multimodal Transportation - - - 77,300 53,000
Total 1,472,734$ 1,510,614$ 1,572,602$ 1,707,962$ 1,811,600$
$0.0
$0.5
$1.0
$1.5
$2.0
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: The state Motor Vehicle Fuel Tax (MVFT) rate is 49.4 cents per gallon.
AUBURN CITY
CODE:
Authority is established by the Revised Code of Washington (RCW).
REVISED
CODE OF
WA:
46.68.090: Distribution of statewide fuel taxes.
47.24.040: Expenditures of MVFT to the street fund.
47.30.050: Expenditures of MVFT to paths and trails.
82.38.030: Establishes rate of tax.
47.66.070: Multimodal transportation account.
City of Auburn Revenue Manual 42
REVENUE: MUCKLESHOOT CASINO – REIMBURSEMENT FOR SERVICES RENDERED
DESCRIPTION:
This revenue is received from the Muckleshoot Indian Tribe (MIT) Casino
for reimbursement of police, street maintenance, and legal services
provided by the City to the Casino.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 509,734$ 634,467$ 595,314$ 688,419$ 650,000$
$0
$200
$400
$600
$800
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Reimbursement of actual cost of services provided, reviewed and
approved annually by the Muckleshoot Indian Tribe; governed by
contractual agreement with the City.
AUBURN CITY
CODE:
Not applicable.
REVISED
CODE OF
WA:
Not applicable.
City of Auburn Revenue Manual 43
REVENUE: STREAMLINED SALES TAX
DESCRIPTION:
The Streamlined Sales Tax revenue source was implemented in 2008 as a
way for cities to offset the negative fiscal impact of the Streamlined Sales
and Use Tax Agreement (SSUTA), also known as ‘destination sourcing’.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 1,952,778$ 1,962,161$ 1,951,097$ 1,924,487$ 1,907,700$
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: All taxable retail sales and events. This revenue source is collected by
the Department of Revenue and distributed to cities quarterly.
AUBURN CITY
CODE:
3.60.010: Authorizes the tax.
REVISED
CODE OF
WA:
82.14: Provides authorization to cities to tax all taxable retail sales and
events.
City of Auburn Revenue Manual 44
Fines, Penalties and
Other Revenues
City of Auburn Revenue Manual 45
REVENUE: FINES AND PENALTIES
DESCRIPTION:
Fines and penalties are assessed upon individuals violating City code.
HISTORICAL DATA:
General Fund 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Traffic Infractions 441,145$ 471,580$ 489,123$ 462,693$ 461,500$
Parking Infractions 116,659 133,676 141,075 130,567 145,300
False Alarm Fines 91,214 85,320 110,179 97,462 114,400
Criminal Non-Traffic 56,899 40,632 47,736 44,258 42,000
Criminal Traffic 35,826 34,152 36,440 27,460 35,000
Driving While Intoxicated 19,477 16,751 23,430 31,426 16,000
Photo Enforcement 599,772 383,307 15,285 15,433 -
Other Revenues 75,692 94,602 97,678 121,948 83,600
Total 1,436,685$ 1,260,020$ 960,946$ 931,248$ 897,800$
$0.0
$0.5
$1.0
$1.5
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Persons who violate municipal laws which are punishable by fine or
fee within the City of Auburn.
AUBURN CITY
CODE:
Section 1 and 10 of the Auburn City Code govern civil penalties and
vehicle and traffic safety.
REVISED CODE
OF WA:
Various sections governing civil penalties and public safety.
ADDITIONAL
INFORMATION:
The decline in revenues seen in the graphic above is primarily due to
the termination of the City’s Photo Enforcement program effective
June 1, 2014.
City of Auburn Revenue Manual 46
REVENUE: FIRE INSURANCE PREMIUM TAX
DESCRIPTION:
The state collects a two percent tax on the premiums of all insurance
policies written; 25.0% of the revenue collected is distributed to cities
and fire districts that have a Firemen's Pension Fund.
HISTORICAL DATA:
Fund 611 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Total 70,036$ 77,558$ 75,702$ 76,569$ 75,000$
$0
$25
$50
$75
$100
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Net premiums received by authorized insurers.
AUBURN CITY
CODE:
Authority for this tax was established by the Revised Code of
Washington (RCW).
REVISED
CODE OF
WA:
48.14.020: Authorizes the state to impose this tax.
41.16.050: Authorizes the distribution of the tax to the City to fund its
fire pension requirements. Distribution is based on the City's report to
the State Treasurer on the number of paid firemen. The entire amount
is deposited into the Firemen's Pension Fund (Fund 611).
City of Auburn Revenue Manual 47
REVENUE: INVESTMENT INCOME
DESCRIPTION:
This includes interest earnings on investments that are held or sold, net of
investment fees.
HISTORICAL DATA:
Fund Types 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
General Fund 45,977$ 41,767$ 57,464$ 110,800$ 69,000$
All Other Funds 207,307 168,008 178,661 426,829 159,332
Total 253,284$ 209,775$ 236,124$ 537,629$ 228,332$
$0
$100
$200
$300
$400
$500
$600
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Interest rates from the state investment pool, interest on money market
accounts, and interest from U.S. Government Securities.
AUTHORITY: This is authorized by the City of Auburn Investment Policy, approved
by Ordinance No. 3034.
REVISED
CODE OF
WA:
35.39.030: Excess or inactive funds – Investments.
City of Auburn Revenue Manual 48
REVENUE: RENTAL INCOME
DESCRIPTION:
Rental income includes payments received for the use of City owned
facilities such as room rentals at the Community Center and other park
facilities, fees for use of golf carts, and fees for use of all athletic fields, picnic
shelters, and campsites. This category also includes revenues generated
from Auburn Avenue Theatre rentals, cell phone tower leases at Game
Farm Park, and other lease revenues.
HISTORICAL DATA:
General Fund, Fund 321,
437* and 505 2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
General Fund 275,192$ 686,367$ 708,910$ 734,848$ 675,300$
Municipal Parks Fund 41,690 111,004 42,944 43,595 45,190
Golf Course Fund*218,686 - - - -
Facilities Fund 107,574 70,325 66,274 56,036 67,000
Total 643,142$ 867,696$ 818,128$ 834,479$ 787,490$
* Golf cart rental revenues are reported in the Golf Course Fund (Fund 437) through 2013. Effective 2014 forward,
these revenues are reported in the General Fund.
$0
$200
$400
$600
$800
$1,000
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: All leased City owned properties and fees generated from activities
referenced above. This category does not include property leases, tie
down and hanger rent at the Auburn Municipal Airport; those
revenues are included in this manual under Airport Revenues on page
50.
AUBURN CITY
CODE:
3.68.010: City Parks and Recreation - standards for setting fees and
charges.
REVISED
CODE OF
WA:
Not Applicable.
City of Auburn Revenue Manual 49
Enterprise Funds
City of Auburn Revenue Manual 50
REVENUE: AIRPORT REVENUES
DESCRIPTION:
Airport revenues are derived from hangar rents, tie downs, property leases,
fuel flowage fees and Airport security revenues.
HISTORICAL DATA:
Airport Fund (Fund 435)2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Tie Down and Hangar Rent 407,827$ 437,089$ 495,660$ 547,122$ 528,800$
Property Leases 186,201 196,259 205,281 227,151 238,000
Fuel Facility Rent 18,000 - - - -
Flowage Fees 10,380 13,027 16,080 29,775 28,000
Airport Security Service 15,481 16,243 17,078 18,303 16,000
Total 637,889$ 662,617$ 734,099$ 822,350$ 810,800$
0
0.5
1
1.5
2
2.5
616301.33665635.49810164.08
Ser
ies
3
$0
$200
$400
$600
$800
$1,000
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousands
BASE: Hangar rentals, tie downs, property leases, fuel flowage fees, and
Airport security revenues. Due to the revised Airport contract in 2014,
fuel flowage fees are based on a percentage of fuel pumped and fuel
facility rent is no longer applicable. Auburn Municipal Airport is one
of the busiest general aviation airports in Washington State. There are
approximately 142,000 takeoffs and landings a year with 315 aircrafts
based at the Airport. The Airport is owned by the City, but privately
operated under contract.
AUBURN CITY
CODE:
3.04: Creates the Airport Fund and establishes uses of funds.
REVISED
CODE OF
WA:
14.08.120: Grants cities the power to operate a municipal airport.
City of Auburn Revenue Manual 51
REVENUE: CEMETERY REVENUES – OPERATIONS AND ENDOWMENT CARE
DESCRIPTION:
This includes revenues from the sale of lots, liners, markers and related
openings/closings.
HISTORICAL DATA:
Fund 436 and Fund 7012013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Lot Sales 374,994$ 380,561$ 448,434$ 513,665$ 350,000$
Openings/Closings 209,319 220,706 218,017 250,556 211,000
Liners/Settings 184,667 196,576 198,046 243,129 181,500
Markers 158,882 165,331 206,405 282,573 170,000
Cemetery Endowment Care 37,506 37,833 41,559 50,337 35,000
Other Revenues 16,417 23,804 13,717 17,729 15,000
Total 981,784$ 1,024,810$ 1,126,177$ 1,357,988$ 962,500$
Lot Sales 93,587$ 5,567$ 67,873$ 65,231$
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BThousandsCemetery Sales
Cemetery Endowment Care
BASE: Charges include lot sales, liners, markers, vases, mausoleum space,
opening and closing fees, and miscellaneous cemetery revenues.
AUBURN CITY
CODE:
3.04.080: Establishes the Cemetery Fund and guidelines for its use.
3.04.090: Establishes the Cemetery Endowment Care Fund.
2.72.040: Created a board of five cemetery commissioners serving
terms of five years.
REVISED
CODE OF
WA:
68.52.040: Grants cities and towns the authority to own, operate,
and improve cemeteries.
City of Auburn Revenue Manual 52
REVENUE: WATER UTILITY REVENUES
DESCRIPTION:
The Water Utility bills customers a monthly base rate and consumption
charges based on the quantity of water consumed. In addition, the Water
Fund receives revenue from cell phone providers who rent space on City
owned water towers. The City also provides water to the City of Algona
and Water District #111 under wholesale agreements.
HISTORICAL DATA:
Water Fund (Fund 430)2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
City Water Services 11,551,283$ 13,001,105$ 14,109,853$ 14,485,094$ 14,665,511$
Application and Other Revenues 144,068 122,154 119,595 134,362 65,000
Rents, Leases and Concessions 51,840 57,723 44,694 5,824 50,000
Total 11,747,191$ 13,180,983$ 14,274,142$ 14,625,280$ 14,780,511$
MGD* Water Sold 6.7 6.9 7.2 7.3 7.4
(*Million Gallons per Day)
$0
$2
$4
$6
$8
$10
$12
$14
$16
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Number of water accounts and volume of water consumed.
AUBURN CITY
CODE:
13.06.25: Establishes the City's Water Utility Fund.
13.06.040: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.91: Municipal water and sewer facilities act.
35.92.010: Authorizes cities to operate waterworks.
35.92.025: Authorizes cities to charge for connection to the city water
system.
City of Auburn Revenue Manual 53
REVENUE: SEWER UTILITY REVENUES
DESCRIPTION:
The Sewer Utility bills customers a fee for wastewater collection and
conveyance to King County for treatment.
HISTORICAL DATA:
Sewer Fund
(Fund 431 and 433)2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
Metro Service Charge 14,271,239$ 14,590,389$ 15,704,127$ 16,120,141$ 16,537,490$
City Sewer Services 6,806,771 7,639,124 8,006,079 8,373,999 8,082,441
Metro Industrial Charge 580,544 711,355 586,882 705,435 700,000
Application Revenues 53,394 38,287 27,941 27,149 20,000
Total 21,711,948$ 22,979,155$ 24,325,029$ 25,226,724$ 25,339,931$
SF Rate Increase (Inside City Limits)10.0%20.0%10.1%10.0%
Non SF Rate Increase (Inside City Limits)9.9%20.0%10.0%10.2%
Metro Rate Increase 13.2%0.0%10.2%0.0%
$0
$4
$8
$12
$16
$20
$24
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillionsCity Sewer Utility Revenues (F431)
KC/Metro Revenues (F433)
BASE: Number of sewer accounts and volume of wastewater discharged.
AUBURN CITY
CODE:
13.20.020: Establishes the City’s Sewer Utility Fund.
13.20.044: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.67.010: Defines system of sewerage.
35.91: Establishes the municipal water and sewer facilities act.
35.91.030: Authority to set rates.
35.92.020: Authority to acquire and operate sewerage and solid
waste handling systems, plants, sites, or facilities.
City of Auburn Revenue Manual 54
REVENUE: STORM DRAINAGE UTILITY REVENUES
DESCRIPTION:
The Storm Drainage Utility bills customers for management, collection and
conveyance of surface water runoff from roads and properties.
HISTORICAL DATA:
Storm Fund (Fund 432)2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
City Storm Drainage Services 8,034,652$ 8,809,885$ 9,434,385$ 9,397,102$ 9,142,676$
Storm Application Revenues 149,651 157,800 148,354 142,462 100,000
Total 8,184,303$ 8,967,685$ 9,582,739$ 9,539,564$ 9,242,676$
$0
$2
$4
$6
$8
$10
$12
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: Number of storm drainage accounts and amount of impervious surface
area such as parking lots. Credits are provided in the event of
privately provided surface water management facilities.
AUBURN CITY
CODE:
13.48.020: Establishes the Storm Drainage Utility Fund.
13.48.060: Authority to establish rates and charges.
REVISED
CODE OF
WA:
35.21.210: Authorizes cities to provide storm drainage services and
systems.
City of Auburn Revenue Manual 55
REVENUE: SOLID WASTE UTILITY REVENUES
DESCRIPTION:
The Solid Waste Utility bills customers for garbage and yard waste pickup.
The Solid Waste Utility contracts with Waste Management of Washington,
Inc. for services.
HISTORICAL DATA:
Solid Waste (Fund 434)2013 A 2014 A 2015 A 2016 Est A 2017 Adj B
City Solid Waste Services 10,650,203$ 11,213,099$ 11,341,733$ 11,758,190$ 12,315,900$
Yard Waste 911,909 1,006,961 1,052,951 1,084,564 1,068,000
Total 11,562,112$ 12,220,060$ 12,394,684$ 12,842,754$ 13,383,900$
$0
$5
$10
$15
$20
2013 A 2014 A 2015 A 2016 Est A 2017 Adj BMillions
BASE: The rates charged to customers are dependent on the service level they
choose - which is the container size and frequency of pick-ups.
AUBURN CITY
CODE:
8.08.060: Establishes the City's Solid Waste Fund.
8.08.170: Authority to establish rates and charges.
8.08.180: Establishes collection charges.
REVISED
CODE OF
WA:
35.21.152: Establishes the authority for a city to handle solid waste
services.
35.21.157: Establishes the procedures for rate increase notification.
City of Auburn Revenue Manual 56
Appendix
City of Auburn Revenue Manual 57
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.
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 $57 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 2.0% 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). Another loss to City revenue is due to I-747 which limits property tax
increases to the lesser of 1.0% 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 58
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 $600,000 per year in 2017 and 2018.
Streamlined Sales and Use Tax (SST) (2008). In 2003, the Legislature enacted Senate Bill
5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The
agreement attempts to create a Sales Tax collection system that is uniform across all states.
Washington State changed from a point of sale collection process to a point of delivery
collection process in July 2008. Funding to mitigate the losses as a result of SST is currently
being provided by the State.
City of Auburn Revenue Manual 59
City of Auburn Revenue Manual 60
Summarized Revenues by Category
On the following page you will find the City of Auburn’s major sources of revenues
summarized by revenue stream and revenue category. This is intended to give the reader a
scope of the City’s revenue sources as well as to be able to quickly view revenue trends and
magnitude.
City of Auburn Revenue Manual 61
REVENUES BY CATEGORY*
For all fund types
TAXES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Property 14,535,673$ 15,933,338$ 17,337,108$ 18,067,324$ 20,777,000$
Sales & Use 18,061,858 19,469,356 20,877,060 21,251,435 20,742,500
Cable TV 1,115,477 1,131,253 1,203,585 1,251,194 2,232,000
City Utility 3,892,250 4,068,667 4,260,831 4,624,952 4,303,600
Electric Utility 4,059,276 3,997,291 4,011,835 4,218,540 4,272,000
Natural Gas Utility 1,596,891 1,584,211 1,444,444 1,324,242 1,553,200
Solid Waste - External Utility 119,094 125,504 135,436 144,669 139,400
Telephone Utility 2,214,292 2,156,067 1,949,630 1,785,938 1,742,200
Admissions 324,906 321,016 341,919 416,719 317,000
Gambling 202,157 282,144 266,632 477,457 300,300
Hotel/Motel Excise 90,581 99,782 111,126 112,876 110,000
Leasehold Excise 37,215 37,233 66,544 204,446 40,000
Real Estate Excise Tax (REET)2,225,898 2,469,637 4,555,215 4,262,235 2,800,000
Sub-Total 48,475,567$ 51,675,500$ 56,561,366$ 58,142,025$ 59,329,200$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Business Licenses 305,637$ 214,410$ 352,626$ 286,267$ 277,100$
Mitigation/Impact Fees 1,692,460 1,436,639 2,279,906 7,257,169 1,512,000
Park Fees 2,104,178 2,247,222 2,331,287 2,325,357 2,330,780
Permit Fees 2,678,483 2,099,311 1,665,189 2,666,728 1,989,000
Animal Licenses 127,303 129,930 127,588 113,521 127,600
Planning and Development Fees 1,116,612 1,085,830 1,397,472 1,027,865 1,007,600
Sub-Total 8,024,674$ 7,213,341$ 8,154,070$ 13,676,908$ 7,244,080$
INTERGOVERNMENTAL
REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Law Enforcement Services 57,557$ 754,700$ 507,957$ 693,771$ 645,500$
Criminal Justice Sales Tax 171,736 197,584 200,824 393,653 308,000
Federal/State/Local Grants 5,327,174 4,443,201 9,014,025 7,053,185 15,904,473
Liquor Excise & Profits 688,099 788,333 857,115 1,003,233 1,011,000
Marijuana Excise Tax - - 9,759 29,420 34,000
Motor Vehicle Fuel Tax 1,472,734 1,510,614 1,572,602 1,707,962 1,811,600
Muckleshoot Casino 509,734 634,467 595,314 688,419 650,000
Streamlined Sales Tax 1,952,778 1,962,161 1,951,097 1,924,487 1,907,700
Sub-Total 10,179,813$ 10,291,059$ 14,708,693$ 13,494,130$ 22,272,273$
FINES, PENALTIES AND
OTHER REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Fines and Penalties 1,436,685$ 1,260,020$ 960,946$ 931,248$ 897,800$
Fire Insurance Premiums 70,036 77,558 75,702 76,569 75,000
Investment Income 253,284 209,775 236,124 537,629 228,332
Rental Income 643,142 867,696 818,128 834,479 787,490
Sub-Total 2,403,147$ 2,415,048$ 2,090,901$ 2,379,925$ 1,988,622$
ENTERPRISE FUND
REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Airport 637,889$ 662,617$ 734,099$ 822,350$ 810,800$
Cemetery 981,784 1,024,810 1,126,177 1,357,988 962,500
Water Utility 11,747,191 13,180,983 14,274,142 14,625,280 14,780,511
Sewer Utility 21,711,948 22,979,155 24,325,029 25,226,724 25,339,931
Storm Drainage Utility 8,184,303 8,967,685 9,582,739 9,539,564 9,242,676
Solid Waste Utility 11,562,112 12,220,060 12,394,684 12,842,754 13,383,900
Sub-Total 54,825,227$ 59,035,310$ 62,436,870$ 64,414,660$ 64,520,318$
Grand Total 123,908,427$ 130,630,257$ 143,951,900$ 152,107,649$ 155,354,493$
*The above table represents major sources of revenue. Example of sources excluded from this revenue manual includes
beginning fund balances, working capital balances, and interfund transfers.
City of Auburn Revenue Manual 62
Revenues Per Capita
On the following page you will find the City of Auburn’s major sources of revenues
summarized on a per capita basis. This methodology is used to normalize the information
based upon the City’s population.
City of Auburn Revenue Manual 63
REVENUES PER CAPITA BY CATEGORY*
For all fund types
City Population 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
King County portion 64,320 65,350 65,950 67,340 68,013
Pierce County portion 8,915 9,280 9,595 9,720 9,817
Total 73,235 74,630 75,545 77,060 77,831
TAXES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Property 198$ 213$ 229$ 234$ 267$
Sales & Use 247 261 276 276 267
Cable TV 15 15 16 16 29
City Utility 53 55 56 60 55
Electric Utility 55 54 53 55 55
Natural Gas Utility 22 21 19 17 20
Solid Waste - External Utility 2 2 2 2 2
Telephone Utility 30 29 26 23 22
Admissions 4 4 5 5 4
Gambling 3 4 4 6 4
Hotel/Motel Excise 1 1 1 1 1
Leasehold Excise 1 0 1 3 1
Real Estate Excise Tax (REET)30 33 60 55 36
Sub-Total 662$ 692$ 749$ 755$ 762$
LICENSES, PERMITS AND
OTHER FEES/CHARGES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Business Licenses 4$ 3$ 5$ 4$ 4$
Mitigation/Impact Fees 23 19 30 94 19
Park Fees 29 30 31 30 30
Permit Fees 37 28 22 35 26
Animal Licenses 2 2 2 1 2
Planning and Development Fees 15 15 18 13 13
Sub-Total 110$ 97$ 108$ 177$ 93$
INTERGOVERNMENTAL
REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Law Enforcement Services 1$ 10$ 7$ 9$ 8$
Criminal Justice Sales Tax 2 3 3 5 4
Federal/State/Local Grants 73 60 119 92 204
Liquor Excise & Profits 9 11 11 13 13
Marijuana Excise Tax - - 0 0 0
Motor Vehicle Fuel Tax 20 20 21 22 23
Muckleshoot Casino 7 9 8 9 8
Streamlined Sales Tax 27 26 26 25 25
Sub-Total 139$ 138$ 195$ 175$ 286$
FINES AND PENALTIES AND
OTHER REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Fines and Penalties 20$ 17$ 13$ 12$ 12$
Fire Insurance Premiums 1 1 1 1 1
Investment Income 3 3 3 7 3
Rental Income 9 12 11 11 10
Sub-Total 33$ 32$ 28$ 31$ 26$
ENTERPRISE FUND
REVENUES 2013 Actual 2014 Actual 2015 Actual 2016 Estimated
Actual
2017 Adjusted
Budget
Airport 9$ 9$ 10$ 11$ 10$
Cemetery 13 14 15 18 12
Water Utility 160 177 189 190 190
Sewer Utility 296 308 322 327 326
Storm Drainage Utility 112 120 127 124 119
Solid Waste Utility 158 164 164 167 172
Sub-Total 749$ 791$ 826$ 836$ 829$
Grand Total 1,692$ 1,750$ 1,906$ 1,974$ 1,996$
*The above table represents major sources of revenue. Example of sources excluded from this revenue manual includes
beginning fund balances, working capital balances, and interfund transfers.
City of Auburn Revenue Manual 64
City of Auburn Revenue Manual
Prepared by:
City of Auburn Finance Department
25 West Main Street
Auburn WA, 98001-4998
Shelley Coleman
Finance Director
Bob Brooks
Financial Planning Manager
Tamara Baker
Financial Analyst