HomeMy WebLinkAboutFS 2013-09-17 COMPLETE AGENDA PACKETW"
City of Tukwila
Finance and Safety
Committee
O Dennis Robertson, Chair
O Verna Seal
O De'Sean Quinn
AGENDA
TUESDAY, SEPTEMBER 17, 2013 — 5:30 PM
CONFERENCE Room #3 (at east entrance of City Hall)
Distribution:
D. Robertson
V. Seal
D. Quinn
K. Hougardy
Mayor Haggerton
D. Cline
P. McCarthy
C. O'Flaherty
S. Kerslake
K. Matej
L. Humphrey
R. Turpin
Item
Recommended Action
Page
1. PRESENTATION(S)
2. BUSINESS AGENDA
a. An ordinance establishing public defense standards.
a. Forward to 9/23 C.O.W.
Pg.1
Rachel Turpin, Assistant City Attorney
and 10/7 Regular Mtg.
b. An ordinance regarding Council compensation.
b. Committee direction.
Pg.11
Dennis Robertson, Finance and Safety Committee Chair
c. Council policy on the use of electronic devices.
c. Forward to 9/23 C.O.W.
Pg.17
Dennis Robertson, Finance and Safety Committee Chair
and 10/7 Regular Mtg.
d. Sales tax and miscellaneous revenue report.
d. Information only.
Pg.25
Peggy McCarthy, Finance Director
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: Tuesday, October 8, 2013
16. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 - 433 -1800 or (TukwilaCityClerk @TukwilaWA.gov) for assistance.
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City of Tukwila
TO:
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance & Safety Committee
FROM: Rachel Turpin, Assistant City Attorney
DATE: September 10, 2013
SUBJECT: An Ordinance Establishing Public Defense Standards and TMC Chapter
2.70 "Public Defense."
ISSUE
Whether to approve an ordinance establishing public defense standards and TMC Chapter 2.70,
"Public Defense."
BACKGROUND
RCW 10.101.030 requires all cities that provide public defenses services to establish public
defense standards. The statute outlines a number of requirements for these standards. In
addition, the statute states that the public defense standards endorsed by the Washington State
Bar Association should serve as a guideline to local legislative authorities in adopting standards.
The City has not yet adopted public defense standards.
There are currently several TMC provisions relating to public defense services. These are
codified within TMC Chapter 2.68, "Municipal Court."
DISCUSSION
This ordinance adopts public defense standards that meet the requirements set forth in RCW
10.101.030. The standards established by this ordinance are in large part modeled after the
public defense standards endorsed by the Washington State Bar Association, with minor
modifications made to tailor them to Tukwila. Adoption of this ordinance would put Tukwila in
compliance with state law.
In addition, this ordinance would create a new TMC chapter entitled "Public Defense." This
chapter would not only include the new public defense standards; it would also include the
provisions relating to public defense services that are currently located in TMC Chapter 2.68,
"Municipal Court." As the public defender is not part of the Tukwila Municipal Court, provisions
relating to public defense services are better codified in a separate chapter.
FINANCIAL IMPACT
None.
RECOMMENDATION
The Council is being asked to approve the ordinance and consider this item at the September
23, 2013 Committee of the Whole meeting and subsequent October 7, 2013 Regular Meeting.
ATTACHMENTS
Draft Ordinance Establishing Public Defense Standards and TMC Chapter 2.70, "Public
Defense."
1
2
RAFT
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, REPEALING ORDINANCE NO. 1472,
AS CODIFIED AT TUKWILA MUNICIPAL CODE SECTIONS
2.68.430, 2.68.440 AND 2.68.450, REGARDING PUBLIC
DEFENSE SERVICES; ESTABLISHING TUKWILA MUNICIPAL
CODE CHAPTER 2.70, "PUBLIC DEFENSE," TO INCLUDE
PUBLIC DEFENSE STANDARDS FOR INDIGENT SERVICES;
PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, the City of Tukwila prosecutes misdemeanor offenses that are
committed by adults within the Tukwila city limits, and the misdemeanor offenses are
filed into the Tukwila Municipal Court; and
WHEREAS, pursuant to the 6th Amendment of the United States Constitution, and
Article I, Section 22 of the Washington State Constitution, persons charged with
misdemeanors who are deemed indigent are entitled to the effective assistance of
counsel at the public expense; and
WHEREAS, provisions regarding public defense services are currently codified
under Tukwila Municipal Code (TMC) Chapter 2.68, "Municipal Court"; and
WHEREAS, the City's public defense services are administrated by the City's
executive branch, not the judicial branch, and provisions regarding public defense
services should be removed from TMC Chapter 2.68, "Municipal Court"; and
WHEREAS, Chapter 10.101 RCW establishes a process for determining indigency,
and requires that municipalities adopt standards for the delivery of criminal defense
services to the indigent; and
WHEREAS, the Washington State Bar Association and Washington State Supreme
Court have established guidelines for standards for indigent defense; and
WHEREAS, the City currently contracts with several local law firms for the provision
of indigent defense services; and
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WHEREAS, the firms that the City currently contracts with dedicate a vast majority
of their practices to the defense of indigent misdemeanant defendants, and a majority of
each firm's attorneys have extensive experience representing misdemeanant
defendants from arraignment through appeal; and
WHEREAS, the City prides itself on providing all indigent defendants with the
highest quality public defense available at a reasonable cost to the public and wishes to
adopt the following standards for the delivery of public defense services;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Tukwila Municipal Code (TMC) Chapter 2.70, "Public Defense," is
hereby established to read as follows:
Sections:
2.70.010
2.70.020
2.70.030
2.70.040
2.70.050
CHAPTER 2.70
PUBLIC DEFENSE
Purpose and Intent
Definitions
Public Defender Appointment
Public Defender — Statement for Services
Public Defense Standards
Section 2. TMC Section 2.70.010 is hereby established to read as follows:
2.70.010 Purpose and Intent
The purpose of this chapter is ensure that indigent criminal defendants receive high -
quality legal representation through a public defense system that efficiently and
effectively protects the constitutional requirement of effective assistance of counsel.
Section 3. TMC Section 2.70.020 is hereby established to read as follows:
2.70.020 Definitions
As used in this chapter, the following terms shall have the meanings set forth in this
section:
1. "Attorney." The term "attorney" shall mean an attorney under contract
with the City of Tukwila for the provision of indigent defense services, and shall also
mean the law firm for which the attorney works. Therefore, these standards shall also
apply to law firms who are under contract with the City for the provision of indigent
defense services.
2. "Defendant." The term "defendant" shall mean a person who has been
charged with a misdemeanor offense in the Tukwila Municipal Court, and who is
represented by an attorney as the term "attorney" is defined in TMC Section 2.70.020.
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Section 4. TMC Section 2.70.030 is hereby established to read as follows:
2.70.030 Public Defender Appointment
The judge of the Municipal Court of the City is authorized to appoint, on a case -to -case
basis as may be required, an attorney licensed to practice before the courts of the State
of Washington to act as public defender in representing indigent persons charged with
offenses tryable in the Municipal Court and cases appealed therefrom.
Section 5. TMC Section 2.70.040 is hereby established to read as follows:
2.70.040 Public Defender — Statement for Services
The attorney appointed to act as public defender shall present his statement for
services to the City, and the same shall be paid in the same manner as the other
obligations of the City.
Section 6. TMC Section 2.70.050 is hereby established to read as follows:
2.70.050 Public Defense Standards
The following Public Defense Standards are hereby adopted:
Standard 1: Compensation. The charges submitted by the public defender and
approved by the City Council shall be paid from the current fund. The City's
contracts for public defense services should provide for compensation at a rate
commensurate with the attorney's training and experience. To attract and retain
qualified personnel, compensation and benefit levels should be comparable to
those of attorneys and staff in prosecutorial offices in the South King County region.
Assigned counsel should be compensated for out -of- pocket expenses. Contracts
shall provide for additional compensation for jury trials and appeals. Attorneys who
have a conflict of interest shall not have to compensate the new, substituted
attorney out of their own funds.
Standard 2: Duties and Responsibilities of Counsel. Attorneys shall provide
services in a professional and skilled manner consistent with the minimum
standards of the Washington State Bar Association, Washington's Rules of
Professional Conduct, applicable case law, the Constitutions of the United States
and the State of Washington, and the court rules that define the duties of counsel
and the rights of defendants. At all times during the representation of a defendant,
the attorney's primary responsibility shall be to protect the interests of the
defendant.
Standard 3: Caseload Limits, Types of Cases, and Limitations on Private
Practice. Attorneys shall maintain a caseload such that he or she can provide
each and every defendant effective assistance of counsel as guaranteed by these
standards. The attorney shall be mindful of the number of open cases for which he
or she is counsel of record, the type or complexity of those cases and any
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prospective cases, his or her experience, the manner in which the jurisdiction
processes cases, and any private practice in which he or she is engaged. When
contracting with an attorney, the City may, if appropriate, limit the number of cases
an attorney may handle. Such limitation may be based upon the experience of the
attorney, the training the attorney has received, the complexity of the cases being
assigned the attorney, defense services the attorney may provide to other
municipalities, the scope and extent of the attorney's private practice, justified
complaints that may have been made against the attorney, and any other relevant
factors. On or before January 1, 2015, the City shall develop and implement a case
weighting system as required by Washington State Supreme Court Order No.
25700 -A -1023.
Standard 4: Responsibility for Expert Witness Services. The City's contracts
for public defense services should provide reasonable compensation for expert
witnesses when necessary. Expert witness fees should be maintained and
allocated from funds separate from those provided for defender services. Requests
for expert witness fees should be made through an ex parte motion. The defense
should be free to retain the expert of its choosing and in no cases should be forced
to select experts from a list pre- approved by either the court or the prosecution.
Standard 5: Administrative Expenses and Support Services. The City's
contracts for public defense services should provide for or include administrative
costs associated with providing legal representation. These costs should include
but are not limited to travel, telephones, law library including electronic legal
research, financial accounting, case management systems, computers and
software, office space and supplies, training, meeting the reporting requirements
imposed by these standards, and other costs necessarily incurred in the day -to -day
management of the contract. Public defense attorneys shall have an office that
accommodates confidential meetings with clients and receipt of mail, and adequate
telephone services to ensure prompt response to client contact.
Standard 6: Investigators. Public defense attorneys shall use investigation
services as appropriate and shall employ investigators with investigation training
and experience. A minimum of one investigator should be employed for every four
attorneys. The City's contracts for public defense services shall provide reasonable
compensation for investigation services when necessary.
Standard 7: Support Services. Public defense attorneys shall have adequate
access to support staff and services. At least one full -time legal assistant should be
employed for every four attorneys. Fewer legal assistants may be necessary,
however, if the agency or attorney has access to word processing staff or other
additional staff performing clerical work. Public defenders should have a
combination of technology and personnel that will meet their needs. Social work
staff should be available to assist in developing release, treatment, and
dispositional alternatives. Each agency or attorney should have access to mental
health professionals to perform mental health evaluations. Investigation staff
should be available as provided in Standard 6 at a ratio of one investigator for every
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four attorneys. Each agency or attorney providing public defense services should
have access to adequate and competent interpreters to facilitate communication
with non - English speaking and hearing- impaired clients for attorneys, investigators,
social workers, and administrative staff.
Standard 8: Reports of Attorney Activity. Attorneys shall maintain a case
reporting and case management information system, which includes number and
type of cases, attorney hours and disposition. This information shall be provided to
the City upon request and shall also be made available to the Office of the
Administrator of the Courts. Any such system shall be maintained independently
from client files so as to disclose no privileged information. A standardized voucher
form should be used by those attorneys seeking payment upon completion of a
case. For attorneys under contract, payment should be made monthly, or at times
agreed to by the parties, without regard to the number of cases closed in the period.
Standard 9: Training. The City's contracts for public defense services shall
require that attorneys participate in regular training programs on criminal defense
law, including a minimum of seven hours of continuing legal education annually in
areas relating to their public defense practice. In offices of more than seven
attorneys, an orientation and training program for new attorneys and legal interns
should be held to inform them of office procedure and policy. All attorneys should
be required to attend regular training programs on developments in criminal law,
criminal procedure and the forensic sciences. Attorneys in civil commitment and
dependency practices should attend training programs in these areas. Offices
should also develop manuals to inform new attorneys of the rules and procedures
of the courts within their jurisdiction. Every attorney providing counsel to indigent
accused should have the opportunity to attend courses that foster trial advocacy
skills and to review professional publications and other media.
Standard 10: Supervision. Each firm providing public defense services to the
City should provide one full -time supervisor for every ten staff lawyers or one half-
time supervisor for every five lawyers. Supervisors should be chosen from among
those lawyers in the office qualified under these guidelines to try Class A felonies.
Supervisors should serve on a rotating basis, and except when supervising fewer
than ten lawyers, should not carry caseloads.
Standard 11: Monitoring and Evaluation of Attorneys. Attorneys will establish a
procedure for systematic monitoring and evaluation of attorney performance based
upon publicized criteria. Supervision and evaluation efforts should include review of
time and caseload records, review and inspection of transcripts, in -court
observations, and periodic conferences. Performance evaluations made by a
supervising attorney should be supplemented by comments from judges,
prosecutors, other defense lawyers and clients. Attorneys should be evaluated on
their skill and effectiveness as criminal lawyers or as dependency or civil
commitment advocates.
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Standard 12: Substitution of Counsel and Assignment of Contracts.
Attorneys should remain directly involved in the provision of representation and
shall not sub - contract with another firm or attorney to provide representation without
first obtaining the express written permission of the City. If the contract is with a
firm or office, the City should request the names and experience levels of those
attorneys who will actually be providing the services to ensure they meet minimum
qualifications. The employment agreement shall address the procedures for
continuing representation of clients upon the conclusion of the agreement.
Alternate or conflict counsel shall be available for substitution in conflict situations at
no cost to the counsel declaring the conflict.
Standard 13: Limitation on Private Practice. Private attorneys who provide
public defense representation shall set limits on the amount of privately retained
work which can be accepted. These limits shall be based on the percentage of a
full -time caseload which the public defense cases represent.
Standard 14: Qualifications of Attorneys. Attorneys providing defense services
shall meet the following minimum professional qualifications:
A. Satisfy the minimum requirements for practicing law in Washington as
determined by the Washington Supreme Court; and
B. Be familiar with the statutes, court rules, constitutional provisions, and case law
relevant to their practice area; and
C. Be familiar with the Washington Rules of Professional Conduct; and
D. Be familiar with the Performance Guidelines for Criminal Defense
Representation approved by the Washington State Bar Association; and
E. Be familiar with the consequences of a conviction or adjudication, including
possible immigration consequences and the possibility of civil commitment
proceedings based on a criminal conviction; and
F. Be familiar with mental health issues and be able to identify the need to obtain
expert services; and
G. Complete seven hours of continuing legal education within each calendar year
in courses relating to their public defense practice.
H. Each attorney who is counsel alone for a case on appeal to the Superior Court
from the Tukwila Municipal Court should have had significant training or experience
in either criminal appeals, criminal motions practice, extensive trial level briefing,
clerking for an appellate judge, or assisting a more experienced attorney in
preparing and arguing an RALJ (Rules for Appeal of Decisions of Courts of Limited
Jurisdiction) appeal.
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I. Each attorney who is counsel for a case on appeal to the Washington Supreme
Court or to the Washington Court of Appeals shall:
1. Have filed a brief with the Washington Supreme Court or any Washington
Court of Appeals in at least one criminal case within the past two years; or
2. Have equivalent appellate experience, including filing appellate briefs in
other jurisdictions, at least one year as an appellate court or federal court clerk,
extensive trial level briefing or other comparable work.
Standard 15: Disposition of Client Complaints. Attorneys shall have a method
to respond promptly to client complaints. Complaints should first be directed to the
attorney, firm or agency that provided representation. If the client feels that he or
she has not received an adequate response, they can contact the City Administrator
and /or his /her designee to evaluate the legitimacy of complaints and to follow up on
meritorious ones. The complaining client should be informed as to the disposition of
his or her complaint in writing.
Standard 16: Cause for Termination of Defender Services and Removal of
Attorney. The City's contracts for indigent defense services shall include the
grounds for termination of the contract by the parties. Termination of a contract
should only be for good cause. Termination for good cause shall include the failure
of the attorney to render adequate representation to clients; the willful disregard of
the rights and best interests of the client; and the willful disregard of the standards
herein addressed. Removal by the court of counsel from representation normally
should not occur over the objection of the attorney and the client.
Standard 17: Non - Discrimination. Neither the City, in its selection of an attorney,
firm or agency to provide public defense representation, nor the attorneys selected,
in their hiring practices or in their representation of clients, shall discriminate on the
grounds of race, color, religion, national origin, age, marital status, gender, sexual
orientation or disability. Both the City and the contractor shall comply with all
federal, state, and local non - discrimination requirements.
Standard 18: Guidelines for Awarding Public Defender Contracts. The City
shall award contracts for public defense services only after determining that the
attorney or firm chosen can meet accepted professional standards. Under no
circumstances should a contract be awarded on the basis of cost alone. Attorneys
or firms bidding for contracts must demonstrate their ability to meet these
standards. Contracts should only be awarded to:
1. Attorneys who have at least one year's criminal trial experience in the
jurisdiction covered by the contract (i.e., City and District Courts, Superior Court or
Juvenile Court), or
2. A firm where at least one attorney has one year's trial experience.
City attorneys, county prosecutors, and law enforcement officers should not select
the attorneys who will provide indigent defense services.
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Section 7. Repealer. Ordinance No. 1472 is hereby repealed, thereby eliminating
TMC Sections 2.68.430, 2.68.440 and 2.68.450.
Section 8. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section /subsection numbering.
Section 9. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 10. Effective Date. This ordinance or a summary thereof shall be
published in the official newspaper of the City, and shall take effect and be in full force
five days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2013.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Shelley M. Kerslake, City Attorney
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Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Page 8 of 8
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Dennis Robertson, Finance and Safety Committee Chair
DATE: September 10, 2013
SUBJECT: Ordinance on Council Compensation
ISSUE
Council compensation has not changed since Ordinance 2023 passed in 2003. It is time to
consider changes to both compensation and medical expense reimbursement for Council
members.
BACKGROUND
Basic Council compensation was set at $1,050 /month starting in 2005. It has not changed since.
The other elected official in the City of Tukwila, the Mayor, has had his compensation increased
by approximately 22% since 2005. Council medical reimbursement was set in 2003 as
$3,400 /year which was equal to that of a single employee. It has not changed since. Currently,
the cost of a single employee's medical expenses is approximately $5,032 /year.
In previous ordinances, Council members were given the choice of two benefit options. The first
is reimbursement not to exceed the annual cost of medical insurance for a single employee. The
second option was to join the City's self- insured medical and dental plan which is offered to non -
represented employees. Both options were intended to cover only the Council member, not the
Council member's family members. However, there is information coming to light that indicates
the City may not be able to offer a choice to Council members because of new state and federal
laws. This issue is currently being reviewed by the Administration and if those findings are ready
to be discussed at the October 8 Finance and Safety meeting, a single ordinance including both
compensation and benefit choices for Council members may be presented to the entire Council.
If the Administration is not ready, then the ordinance will be drafted to omit the reference to
benefit choices and only the cash option will be taken forward this year. The issue of providing
benefit options will be taken up separately at a future date.
DISCUSSION
Committee members will review and discuss a proposal to increase Council compensation by
22% per year and Council medical expense reimbursement to $5,032 /year. The issue of Council
medical coverage is being researched by the Administration and results may be presented at
the Finance and Safety Committee's October 8th meeting.
RECOMMENDATION
Review of a draft ordinance that would repeal the current ordinance 2357 and establish new
compensation levels. If the Committee recommends Council implementation of such an
ordinance, the item will be forwarded to the October 8th Committee meeting for discussion of the
issue associated with multiple medical expense options. After that a complete ordinance will be
forwarded to Committee of the Whole on October 14 for full Council discussion and a motion to
approve.
ATTACHMENTS
Draft Council compensation ordinance.
11
12
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON; AMENDING TUKWILA
MUNICIPAL CODE SECTION 2.05.010 TO FIX THE AMOUNT
OF COMPENSATION FOR COUNCILMEMBERS THROUGH
2017; ESTABLISHING TUKWILA MUNICIPAL CODE
CHAPTER 2.05.020 "COUNCIL BENEFITS"; REPEALING
ORDINANCE NO. 2357; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
Whereas, Ordinance No. 2023 set basic Council compensation levels for the years 2003 and
on; and
Whereas, Ordinance No 2023 set Council reimbursement for medical expenses for the year
2003 and on, and
Whereas, Councilmembers have not receivedi4 an increase in compensation or medical expense
reimbursement since 2005 as set by Ordinance and
Whereas, the City Council recognizes that the current economy warrants compensation and
medical expense reimbursement higher than that set and
Whereas, state law requires that council members must be re-elected to receive an increase
they voted on; and
Whereas, the City of
received compensation increas
yor, the other elected official in the jCity of Tukwila, has
ce 2005 approximating 22%, and
Whereas, medical expense,reimbultement for council members was set in 2003 to
approximate the cost of m14101;j:**; for one employee which has increased by
approximately by 48% since 2003
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. Chapter 2.05 of the Tukwila Municipal Code is hereby amended to read as
follows:
2.05.010 Council Compensation
A. Monthly compensation levels. Pursuant to the provisions of RCW 35A.12.070
members of the Tukwila City Council shall receive the following monthly compensation during
the years listed here according to their position and the date their term of office commences:
13
POSITIONS 1, 3, 5, 7
POSITIONS 2, 4, 6
YEAR
1/1/10 — 12/31/13
(current term of office)
and 1/1/14 — 12/31/17
1/1/12 — 12/31/15
(current term of office)
and 1/1/16 — 12/31/19
2014
$1,281/month
$1,050/month
2015
$1,281/month
$1,050/month
2016
2017
$1,281/month
$1,281/month
$1,281/month
$1,281/month
POSITIONS 1, 3, 5, 7
POSITIO
2012
and111/12 12/31/15
$1,050/month
ggir
$1,050/month
Namentra
0:02:45.4%
*$1,050/month 1511,„
qint,
tisk
$1,050/month
$1,0501month
$1,050/month
B. Compensatiorgw. At any ime the Tukwila Council compensation rate of increases or
medical expense reimbursement falls significantly below that accorded to the Tukwila City
Mayor, thc mean of the other ' Iley Communication cities, Tukwila will review the stipends and
may increase either Counci 'Stipend accordingly its stipend to the level of those other cities.
14
Section 2. TMC 2.05.020 Council Benefits is hereby established to read as follows:
Each member of the City Council, beginning January 1, 2014 shall be eligible for reimbursement
from the City for medical expenses for one year including pharmaceuticals, health care,
alternative health care, dental, and vision costs; and health and life insurance premiums shall be
authorized up to the following limits (which approximates the cost of insurance for one
employee) during the years listed here, according to Council Member position and date their
term of office commences:
POSITIONS 1, 3, 5, 7
POSITIONS 2, 4, 6
YEAR
1/1/10 — 12/31/13
(current term of offic
and 1/1/14 — 12/31
1/1/12 — 12/31/15
(current term of office)
and 1/1/16 — 12/31/19
2014
$5,032/year
2015
2016
2017
$5,032/year
$5,032/year
$5,032/year
$3,400/year
$3,400/year
$5,032/year
$5,032/year
Reimbursements shall be made only upon presentation to the Finance Director of a receipt or
other evidence that the expense was actually incurred.
Section 3. Repealer. Ordinance No. 2357 "ereby repealed.
Section 4. Severability. If any sacirC:ni:subsection, paragraph, sentence, clause or phrase of
this ordinance or its application to any parson or situation should be held to be invalid or
unconstitutional for any reason by a court competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this
ordinance or its application to any other person or situation.
Section 5. Effective Date. This ordinance or a summary thereof shall be published in the
official newspaper of the City, and shall take effect and be in full force five days after passage
and publication as provided by law.
15
16
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Dennis Robertson, Finance and Safety Committee Chair
DATE: September 10, 2013
SUBJECT: Council Policy on Electronic Devices
ISSUE
The Finance and Safety Committee has committed to proposing a Council Policy on Electronic
Devices used by Councilmembers.
BACKGROUND
At the June 4, 2013 Committee meeting, Councilmembers reviewed the draft Administrative
Policy on "Business Use of Cellular Devices," and considered it as the basis of a similar policy
that would be tailored to Councilmembers and be applicable to various devices. This draft
Council Policy is based upon that Committee discussion. It also includes elements of a
previously reviewed draft policy on Councilmembers' use of iPads.
The Committee unanimously approved Version 3 of this policy and forwarded Version 4
containing an additional committee amendment for discussion to the August 12 Committee of
the Whole. On August 12, the City Attorney's Office proposed the following additional
amendment to Section 3:
"A Councilmember's electronic device and the documents contained therein, whether
under Option A or B, or on an electronic device they purchased themselves that is used in
the course of performing their duties as elected officials, may only have the device data
contents accessed to comply with public disclosure per State and Federal law, as part of
an employment /ethics investigation, or in case of a technical issue that needs to be
addressed by IT staff. "
The Committee of the Whole referred this policy back to the Finance and Safety Committee for
further discussion of the proposed amendment.
DISCUSSION
Committee members will review and discuss this draft policy to ensure it meets the previously
discussed goals of this subject.
RECOMMENDATION
This is a draft Council Policy applicable to and implemented by consensus of the Council. If the
Committee recommends Council implementation of the draft Policy as amended, the item will be
forwarded to the September 23 Committee of the Whole for full Council discussion and to the
October 7 Regular Meeting for a motion.
ATTACHMENTS
Draft Policy: Councilmember Use of Electronic Devices, Version 5
17
18
TUKWILA CITY COUNCIL
OPERATING POLICY
Number: CC-POL-XX
Page 1 of
PURPOSE:
laptop City-owned and managed electronic devices such as mobile phpnes, tablets, or
computers are available for Councilmembers' use in the coyi*O`f performing their duties as
elected officials. This policy clarifies the role of the InfogrOOn Technology Department in
supporting the devices; the Councilmembers' role in y*iiiii'PeM-,; nd reiterates the public
records responsibilities of which Councilmembers0'?,61'd be cobikant, whether using a City-
owned device or a device they have purchasedth'OSelves.
REFERENCES:
RCW 40.14 — Preservation and Destruction of Pub
Administrative Policy 400-03 — Reque
Administrative Policy Archives
Administrative Policy 1100-08 — Use o rnet Comnyni,cation Tools
1. Acquisition Acquisition of a � nagernOt, i
\
~~..~e~, Information Technology Department `IT_'
and l usage is bitled on a time-used basis.
ned celib*,:device servic'e b. not be used when a less costly alternative
0hod is safe, � �i|vBv�U��|�.
--`~~^`�N�' -~ `
Progr Options
A. City mess Use0
(1) or
comPiOnskcj:eyjte, which is to be used solely for authorized City business
purposern limited incidental personal use allowed. The Councilmember
must sign a policy agreement prior to the issuance of a City-owned electronic
device. The Councilmember may use the device for rare, incidental, personal
use only if no other alternative exists.
(2) Financial Option A is designed as having no cost to the
Councilmember. Ifthe device is cellular, the City may charge for any
unauthorized personal use of the electronic device. In this option, the City will
not provide compensation or reimbursement to Councilmembers for City
business use conducted on cellular devices they have purchased themselves.
TITLE: Councilmember Use of Electronic Devices
Number: CC -XX
Page 2
of 5
B. City Business Use Primary
(1) Provisions: The Councilmember is assigned a City -owned electronic (cellular or
computing) device to be primarily used for City business, allowing personal use
only by the Councilmember to whom the device was assigned. It is expected
that City business will be the majority of the device's use. The Councilmember
must sign a policy agreement prior to the issuance of a City -owned electronic
device.
(2) Financial responsibility: To compensate the City for the Councilmember's
personal usage on a City -owned cellular device, Option B requires payment
from the Councilmember to the City via an authorized monthly payroll
deduction for each cellular device issued. The payroll deduction arrangement
must be in place, with verification sent to ITD from the Finance Department,
prior to any personal usage and /or cellular device issuance.
The rate of 45% of the initial standard total monthly charges for each device
(rounded up to a whole dollar amount), plus a $5 administrative fee, will be
used to determine the on -going monthly rate for the payroll deduction for each
device.
The initially- determined monthly rate may change if the cellular service charges
are increased by the service provider or the rate plan or service provider is
changed by the City. Councilmembers who have a cellular device payroll
deduction in place will be provided the opportunity to either approve the
increased deduction or to opt out of this agreement prior to any increase.
In this option, the City will not provide compensation or reimbursement to
Councilmembers for City business use conducted on cellular devices they have
purchased themselves.
3. Public Records Responsibilities
All information, data and communications relating to the conduct of government or the
performance of any governmental function that is created or stored on either a City -
owned or personal electronic device utilized for City business are considered public
records under the Public Records Act. A Councilmember's electronic device and the
documents contained therein, whether under Option A or B, or on an electronic device
they purchased themselves that is used in the course of performing their duties as elected
officials, may only have the device data contents a accessed to comply with public
disclosure per State and Federal law, as part of an employment /ethics investigation, or in
case of a technical issue that needs to be addressed by IT staff. Additionally, in court
proceedings a legal request can be made for discovery of devices. This can mean that any
and all information existing on the device could be deemed as discoverable, beyond what
may be disclosable under the Public Records Act.
To comply with these requirements, information that may need to be made available for
20
TITLE: Councilmember Use of Electronic Devices
Number: CC -XX
Page 3
of 5
review must be searchable and accessible by the City Clerk or other designated City
representative. In order to meet these requirements and maintain transparency in local
government, Councilmembers should adhere to the following policy terms to conduct City -
related business on an electronic device:
• The designated City email address given to each Councilmember (ie:
firstname .lastname @TukwilaWA.gov), as well as the City email system, should be
the only email address or system used by Councilmembers to conduct City - related
business. These emails are archived for retention by the Information Technology
Department, and are searchable when necessary for public disclosure or discovery
requests.
• User - created email accounts including, but not limited to, Comcast, Gmail, Yahoo,
Hotmail, Zoho, GMX, etc., should not be installed on or utilized by a
Councilmember on a City -owned device to conduct City business or for personal
use. As stated above, all City - related electronic communication should be
conducted via the City's designated email system, regardless of the device used.
• Social media applications including, but not limited to, Facebook, Twitter, Linkedln,
etc., should not be installed or utilized on a City -owned device unless directly
required for and related to the conduct of City business. If the social media
communication (sent or received) relates to the conduct of City business, it must be
retained in accordance with the applicable Washington State Records Retention
Schedule and may be disclosable under the Public Records Act.
• Documents, notes, photographs, etc. created on an electronic device and
presented or referenced in a meeting where City business takes place are
considered a City record and must be retained in their native electronic format for
the required retention period. Printing out a hard copy is not sufficient to meet
retention requirements.
• Notes created for a Councilmember's personal City business use, such as to
organize their thoughts or formulate potential questions to ask at a meeting, may
be considered a transitory record with minimal retention value. Councilmembers
may wish to periodically review these types of documents on electronic devices
and delete as applicable.
• It is advisable for Councilmembers to refrain from using a City -owned electronic
device for any activities related to a political campaign.
• All electronic records created and /or stored on a City -owned electronic device
must be retained for the applicable retention period set forth in the Washington
State Records Retention Schedules, which can be viewed in their entirety on the
Washington State Archives website. Public records responsibilities, including
retention and disclosure, also apply to records created on an electronic device a
Councilmember has purchased themselves, when the device is used in the course
21
TITLE: Councilmember Use of Electronic Devices
Number: CC -XX
Page 4
of 5
of performing their duties as an elected official. Contact the City Clerk with any
questions regarding records retention requirements.
4. Mobile Device Management Program for Cellular Devices
The City's mobile device management (MDM) program allows remote device management
for wiping enterprise data from an electronic device should it become lost or stolen. All
City -owned cellular devices participating in all program options are required to be enrolled
in the City's MDM program if the device is an MDM - allowed type of device. If a device is
not allowed by the MDM program, work email and calendar synchronization will not be
authorized for the device. The ITD will fully assist with the enrollment of all City -owned
devices.
When needed, two types of data removal are possible for MDM devices: one that removes
only the enterprise MDM data (connections to City email and network will then be cleared
manually), and one that completely wipes all data (including email and network
connections) from the device. For all City -owned devices, the type of device wipe to be
used will be determined by a mutual decision between the Councilmember and the ITD.
The user of a City -owned cellular device should be aware that any personal data on the
device, including but not limited to email and contact information, is at risk of being erased
from the device at any time and without warning.
5. Security and Safety
Cell transmissions are not secure. Therefore, Councilmembers are expected to use
discretion in discussing confidential information. Washington State law regulates cellular
device usage while driving, prohibiting a wireless device such as a cell phone being held to
the driver's ear. RCW 46.61.667 and 46.61.668 provide exceptions for using wireless
communication in "hands- free" mode, while driving an authorized emergency vehicle, for
summoning emergency help or reporting illegal activity, or other emergency
circumstances. State law also bans text messaging while driving. Citations received for
any infraction on any device and any costs incurred for legal assistance required will be at
the Councilmember's own expense.
Be alert when installing free, off -shore originated or otherwise unknown and un-
researched applications onto any device as they may pose a security risk by containing
malicious content, rerouting your browser to a malicious web page asking for personal
information or installing malware onto your device. Scanning or using QR codes may also
pose this same risk.
22
TITLE: Councilmember Use of Electronic Devices
Number: CC -XX
Page 5
of 5
6. Protection of equipment
Reasonable precautions should be taken to prevent the theft of equipment or its
unauthorized use. In the event that a device is lost, stolen, damaged, hacked, or no longer
in the Councilmember's personal control, ITD is to be contacted immediately so that
service and connectivity can be discontinued.
END
Title: Councilmember Use of Electronic Devices
City Attorney Approval
Effective Date:
Supercedes:
Approved by the City Council on
the day of
23
24
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Finance Director
BY: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator
DATE: September 10, 2013
SUBJECT: Sales Tax and Miscellaneous Revenue Report - 2nd Quarter 2013
Schedule I - Sales Tax
in $1,000's
Total sales tax collections for the second quarter were $287K above the same quarter in the
previous year. New construction sales tax collection for second quarter was 151K higher
compared to the same quarter in the previous year resulting in 80% increase. Much of this
activity include additions /alterations to commercial and industrial buildings.
As of June 30th, the City has collected $551,517 in sales tax mitigation, which is 47% of the
annual mitigation budget.
25
2012
Actual
2013 Actual
YOY Change
-- Month --
Collected Recd
New I Other I Total
Construe 1 Industries - I
tion
New I Other I Total
Construct Industries 1
tion
New Construction I
Amount % I
Other Industries I
Amount % 1
Total
Amount
%
Jan
Mar
$ 85 !
$ 944
$ 1,029
$ 76.
$ 1,038
$ 1,114
$ (9)
-11 %!
$ 94
10 %!
$ 85
8%
Feb
Apr
631
1,0361
1,099
771
1,127
1,204
14
22%!
91
9 %!
105
10%
Mar
May
481
1,1741
1,222
861
1,191 I
1,277
38
79 %I
17
1 %I
55
5%
Q -1 Totals
$ 196 I
3,154 I
$ 3,350
$ 239 I
3,356 ;
$ 3,595
$ 43
22 %:
202
6 %:
$ 245
7%
Apr
Jun
58 I
1,070 !
1,128
117 !
1,109
1,226
59
102%
39
4 %!
98
9%
May
Jul
581
1,1281
1,186
1191
1,165
1,284
61
105 %j
37
3 %i
98
8%
Jun
Aug
73 :
1,204 :
1,277
104 :
1,264 :
1,368
32
42 %.
60
5 %.
91
7%
Q -2 Totals
$ 189 .
3,402 !
$ 3,591
$ 340 !
3,538
$ 3,878
$152
80 %.
136
4 %.
$ 287
8%
Jul
Sep
73 I
1,1641
1,237
1
1
-
1
Aug
Oct
71'
1,215'
1,286
I
1
-
I
Sep
Nov
113 :
1,181 :
1,294
-
Q-3 Totals
$ 257 !
3,560 !
$ 3,817
$ - I
- I
$ -
$-
0 %!
-
0 %1
$ -
0%
Oct
Dec
106 I
1,100 I
1,206
I
1
I
Nov
Jan
92 :
1,230 ;
1,322
-
Dec
Feb
123 !
1,634 !
1,757
I
I
-
1
Q -4 Totals
$ 321 j
3,964'
$ 4,285
$ - l
- i
$ -
$-
0 %j
-
0 %j $ -
0%
Totals
$ 9t~r3 1 14,013(1 1
$ !15,( 43
$ 579.
6,894 1
$ 7;473
$195
-40%
$38
-51 % $ , 532
-50
Total sales tax collections for the second quarter were $287K above the same quarter in the
previous year. New construction sales tax collection for second quarter was 151K higher
compared to the same quarter in the previous year resulting in 80% increase. Much of this
activity include additions /alterations to commercial and industrial buildings.
As of June 30th, the City has collected $551,517 in sales tax mitigation, which is 47% of the
annual mitigation budget.
25
26
INFORMATIONAL MEMO
Page 2
Sales tax collections through second quarter are 51 % of the the annual budget. Projections for
the remaining months of the year assumes a 5.43% increase over monthly budget.
-- Month --
Collected Recd
2012
2013
2014
Actual
Budget
Actual
Variance [Act
Over(Under) Bdgt]
Amt %
Projection
Budget
Projection
Jan
Mar
$ 1,029
$ 1,052
$ 1,114
$ 62
6%
$ 1,114
$ 1,080 :
$ 1,200
Feb
Apr
1,099
1,035
1,204
169
16%
1,204
1,072 !
1,200
Mar
May
1,222
1,248
1,277
29
2%
1,277
1,277 i
1,300
Q -1 Totals
$ 3,350
$ 3,335
3,595
$ 260
8%
$ 3,595
$ 3,429 :
3,700
Apr
Jun
1,128
1,120
1,226
106
9%
1,226
1,153 !
1,300
May
Jul
1,186
1,148
1,284
136
12%
1,284
1,183 1
1,300
Jun
Aug
1,277
1,290
1,368
78
6%
1,368
1,316
1,400
Q -2 Totals
$ 3,591
$ 3,558
$ 3,878
$ 320
9%
$ 3,878
$ 3,652
4,000
Jul
Sep
1,237
1,269
1,338
1,293 I
1,370
Aug
Oct
1,286
1,212
1,278
1,243
1,317
Sep
Nov
1,294
1,250
1,318
1,280 ;
1,356
Q -3 Totals
$ 3,817
$ 3,731
$ -
$ -
$ 3,934
$ 3,816 1
4,043
Oct
Dec
1,206
1,142
1,204
1,171 :
1,241
Nov
Jan
1,322
1,195
1,260
1,231 !
1,304
Dec
Feb
1,757
1,668
1,759
1,711 '
1,813
Q -4 Totals
$ 4,285
$ 4,005
$ -
$ -
$ 4,222
$ 4,113 !
4,357
Totals $ 15,043
4,629
7,473
5s0
5,62
15e010
16,100
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
27
28
INFORMATIONAL MEMO
Page 3
Below is a graph of businesses by type of industry showing overall change through second
quarter 2012 revenue receipts to collections through second quarter 2013.
$ 225,000
$ 200,000
$175,000
$150,000
$125,000
$100,000
$75,000
$50,000
$25,000
$(25,000)
$(50,000)
$195,711
Construction
Ma nufa cturi ng
$(3,911)..
$848
YTD Change by Category
Who esa eTrade
$ 28,879)
Automotive
$(12,450)
Retail Trade
Services
$152,405
Miscellaneous
$121,905
The miscellaneous category include activities from unclassifiable establishments. Variance
from this category is due to first quarter activity from trust type organizations, which are not
reported under a specific NAICS code. Additional explanation causing the large variance is
explained in the next section.
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
29
30
INFORMATIONAL MEMO
Page 4
Schedule II shows the year -to -date sales tax from the top ten industry classifications.
Construction of Buildings categeory had the highest year over year increase at $211,506
followed by General Merchandise Stores. One large contractor is working on multiple projects
valued at over $5 million. Heavy & Civil Contruction and Specialty Trade Contractors category
had a net decrease of $15,795 combined.
Schedule II
YTD YTD Dollar
Group Name Current Prior Diff. Diff.
* 452 General Merchandise Stores $ 963,686 $ 865,534 $ 98,152 11.34%
* 448 Clothing and Accessories $ 934,443 $ 930,020 $ 4,423 0.48%
* 722 Food Services, Drinking Places $ 742,481 $ 722,519 $ 19,962 2.76%
* 423 Wholesale Trade, Durable Goods $ 446,388 $ 472,780 $ (26,392) -5.58%
* 443 Electronics and Appliances $ 444,683 $ 581,371 $ (136,687) - 23.51%
236 Construction of Buildings $ 408,390 $ 196,884 $ 211,506 107.43%
* 453 Miscellaneous Store Retailers $ 322,763 $ 273,378 $ 49,385 18.06%
* 441 Motor Vehicle and Parts Dealer $ 287,852 $ 301,943 $ (14,091) -4.67%
* 444 Building Material and Garden $ 278,423 $ 243,984 $ 34,439 14.12%
* 451 Sporting Goods, Hobby, Books $ 259,161 $ 264,648 $ (5,487) -2.07%
* Mitigated NAICS Code
Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000
collected year -to -date. Gross sales from three large electronic retailers in the City are 25%
lower this quarter compared to the same quarter in the previous year.
Schedule III
YTD YTD Dollar
Group Name Current Prior Diff. Diff.
* 443 Electronics and Appliances $ 444,683 $ 581,371 $ (136,687) - 23.51%
* 423 Wholesale Trade, Durable Goods $ 446,388 $ 472,780 $ (26,392) -5.58%
238 Specialty Trade Contractors $ 148,494 $ 166,169 $ (17,675) - 10.64%
* 441 Motor Vehicle and Parts Dealer $ 287,852 $ 301,943 $ (14,091) -4.67%
518 Internet Service Providers $ 13,249 $ 24,921 $ (11,672) - 46.84%
561 Administrative and Support Svc $ 59,900 $ 68,020 $ (8,120) - 11.94%
532 Rental and Leasing Services $ 165,382 $ 171,394 $ (6,013) -3.51%
* 451 Sporting Goods, Hobby, Books $ 259,161 $ 264,648 $ (5,487) -2.07%
926 Economic Programs Admin $ 21,315 $ 25,818 $ (4,503) - 17.44%
332 Fabricated Metal Product Manuf $ 11,663 $ 16,096 $ (4,433) - 27.54%
* Mitigated NAICS Code
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
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32
INFORMATIONAL MEMO
Page 5
The next two pages show graphs of sales tax receipts the City collected from major industries
between 2010 through the current year. These categories include retail, services, wholesale,
construction, and other consisting of manufacturing, automotive, and miscellaneous.
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
Q1
Retail
Q2
Q3
Q4
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$- .
i
Q1
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
33
34
INFORMATIONAL MEMO
Page 6
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
Wholesale
Construction
Q1
Q2
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
Q3
Q4
11111111111 2010
2011
1111 2012
2013
35
36
INFORMATIONAL MEMO
Page 7
Other -Mfg., Automotive, & Misc.
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
Q1
Q2
Q3
IIIIIIIIIII 2010
))))IIIIIIIIIIII 2011 ... .... VIII: 2012
.................... IIIIIIIIIII 2013
Q4
i
Revenue received from mitigation has been consistent with a slight decline in 2013.
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
Sales Tax /Mitigation
Collection
Q1 Q2 Q3 Q4
2010
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
2011 2012 2013
IIIIIIIIII Mitigation 111111111111 Sa les Tax
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
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38
INFORMATIONAL MEMO
Page 8
Below is Schedule IV which shows quarterly gambling tax earned for last year, and the current
year to date.
Schedule IV - Gambling Tax (a)
(c) 2013
Sales 2012 2013 Prorated
Quarter Actual Actual Budget
INCREASE (DECREASE)
2013 to 2012 Actuals 2013 Actuals to 2013 Budget
Amount % Amount
Q1 $ 465,494 $ 557,272 $ 509,569
Q2 495,196 630,650 509,569
$ 91,778 19.72% $ 47,703
135,454 27.35% 121,081
9.36%
23.76%
Totals $ 960,690 $ 1,187,922 $ 1,019,138
$ 227,232
23.65% $ 168,784 16.56%
Compared to 2012 second quarter, the City has collected approximately 27% more in gambling
receipts primarily due to increasing gambling receipts.
Schedule V shows monthly admission tax receipts for the prior year and current year to date.
Schedule V - Admissions Tax (b)
(c) 2013
Sales 2012 2013 Prorated
Quarter Actual Actual Budget
Q1 $ 122,478 $ 111,254 $ 137,500
Q2 135,241 158,397 146,750
Totals $ 257,719 $ 269,651 $ 284,250
INCREASE (DECREASE)
2013 to 2012 Actuals 2013 Actuals to 2013 Budget
Amount % Amount
$ (11,224)
23,156
-9.16% $ (26,246) - 19.09%
17.12% 11,647
7.94%
$ 11,932
4.63% $ (14,599) -5.14%
Admission tax receipts are 8% above budget for second quarter, and about 17% above prior
year actual receipts. One establishment is paying delinquent taxes and has paid $33,000 to
date.
(a)
(b)
(c)
Gambling tax currently includes card games, punch boards, pull tabs, and amusement
games.
Excludes golf course admissions tax.
Actuals reflected in Schedules IV and V are amounts earned in second quarter 2013.
These differ from amounts reported in the 2nd Qtr Financial Report, which reflect
amounts received in second quarter.
Attachments
• Sales Tax Summary
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q2SEPT2013.docx
39
40
SALES TAX SUMMARY
2nd Quarter 2013 (Received in March 2013 - Aug 2013)
NAICS CONSTRUCTION 12 TOTAL
236 Construction of Buildings 539,907
237 Heavy & Civil Construction 61,598
238 Specialty Trade Contractors 359,935
TOTAL CONSTRUCTION $ 961,440 $
Overall Construction Change from Previous Year
12YTD
196,884
20,748
166,169
383,800 $
13YTD
408,390
22,628
148,494
579,512
$195,711
YTD
% Diff
107.4%
9.1%
-10.6%
NAICS
AUTOMOTIVE
12 TOTAL
12 YTD
13YTD
YTD
% Diff
51.0%
441* Motor Vehicle & Parts Dealer
621,635
301,943
287,852
-4.7%
447* Gasoline Stations
68,570
32,689
34,330
5.0%
NAICS
TOTAL AUTOMOTIVE $ 690,204 $
Overall Automotive Change from Previous Year
RETAIL TRADE
12 TOTAL
334,631 $
12 YTD
322,182
($12,450)
13YTD
-3.7%
% Diff
YTD
MANUFACTURING 11 TOTAL 11 YTD 12 YTD % Diff
442* Furniture & Home Furnishings 390,277 180,885 190,305 5.2%
443* Electronics & Appliances 1,146,203 581,371 444,683 -23.5%
311 Food Manufacturing 5,093 1,902 5,188 172.8%
312 Beverage &Tobacco Products 1,302 -1,511 2,761 - 282.8%
313 Textile Mills 473 77 290 274.9%
314 Textile Product Mills 11,796 5,936 4,974 -16.2%
315 Apparel Manufacturing 458 320 334 4.2%
316 Leather & Allied Products 0 0 2 #DIV /0!
444* Building Material & Garden 516,862 243,984 278,423 14.1%
445* Food &Beverage Stores 157,235 59,692 98,106 64.4%
446* Health & Personal Care 195,547 90,223 101,536 12.5%
448* Clothing & Accessories 2,089,897 930,020 934,443 0.5%
451* Sporting Goods, Hobby, Books 588,019 264,648 259,161 -2.1%
452* General Merchandise Stores 2,000,865 865,534 963,686 11.3%
321* Wood Product Manufacturing 2,678 922 974 5.7%
453* Miscellaneous Store Retailers 599,192 273,378 322,763 18.1%
322* Paper Manufacturing 23,817 12,225 12,277 0.4%
454* Nonstore Retailers 163,934 73,877 77,097 4.4%
323* Printing & Related Support 33,732 16,070 14,759 -8.2%
TOTAL RETAIL TRADE $ 7,848,030 $ 3,563,612 $ 3,670,204
324 Petroleum & Coal Products
325 Chemical Manufacturing
326 Plastic & Rubber Products
5
5,997
1,627
3
3,134
483
10
3,068
2,584
226.3%
-2.1%
435.2%
327* Nonmetallic Mineral Products
5,388
2,879
1,913 -33.6%
331 Primary Metal Manufacturing
332 Fabricated Metal Mfg Products
333 Machinery Manufacturing
139
19,444
2,802
102
16,096
1,158
252
11,663
2,664
148.0%
-27.5%
130.0%
I 334* Computer & Electronic Products
18,241
10,106
4,806 -52.4%
335 Electric Equipment, Appliances
336 Transportation Equipment Mfg
1,141
264,570
256
120,336
409
118,335
59.6%
-1.7%
337* Furniture & Related Products
9,119
5,092
4,459 -12.4%
339* Miscellaneous Manufacturing
13,701
6,393
6,346
-0.7%
TOTAL MANUFACTURING $ 421,524 $
Overall Manufacturing Change from Previous Year
TRANSPORTATION & WAREHOUSING
481 Air Transportation
482 Rail Transportation
484 Truck Transportation
485 Transit and Ground Passengers
487 Scenic and Sightseeing Tran
488 Transportation Support
491 Postal Services
492 Couriers & Messengers
12 TOTAL
5
2,818
5,528
1,264
1,136
35,239
227
254
201,980 $
12YTD
5
2,332
994
924
799
17,486
0
156
198,069
($3,911)
13YTD
0
1,581
2,167
218
425
18,787
229
155
-L9%
YTD
% Diff
0.0%
-32.2%
117.9%
-76.4%
0.0%
7.4%
0.0%
-1.0%
I 493* Warehousing & Storage
983
467
451
-3.5%
TOTALTRANSP &WHSING $ 47,454 $
Overall Transportation Change from Previous Year
WHOLESALE TRADE
12 TOTAL
23,165 $
12YTD
24,013
$848
13 YTD
3.7%
YTD
% Diff
423* WhIs Trade - Durable Goods
945,497
472,780
446,388
-5.6%
424* WhIs Trade - Nondurable Goods
131,084
63,324
60,733
-4.1%
425* Wholesale Electronic Markets
3,105
1,562
1,667
6.7%
WHOLESALE TRADE TOTAL $ 1,079,686 $
Overall Wholesale Change from Previous Year
* Sales Tax Mitigation NAICS Codes
9/10/2013
537,666 $
508,787
($28,879)
-5.4%
Overall General Retail Change from Previous Year
SERVICES
51X Information
52X Finance & Insurance
53X Real Estate, Rental, Leasing
541 Professional, Scientific, Tech
551 Company Management
56X Admin, Supp, Remed Svcs
611 Educational Services
62X Health Care Social Assistance
71X Arts & Entertainment
12 TOTAL
511,718
88,697
448,360
251,831
937
145,227
60,357
81,829
135,779
12 YTD
256,339
38,475
192,612
94,966
936
71,416
30,678
40,949
65,080
$106,592
13YTD
292,940
47,172
190,720
126,916
29
110,829
32,269
47,236
64,811
3.0%
YTD
% Diff
14.3%
22.6%
-1.0%
33.6%
-96.9%
55.2%
5.2%
15.4%
-0.4%
I 72X* Accommodation & Food Svcs
1,958,861
952,503
974,242
2.3%
81X Other Services
92X Public Administration
TOTAL SERVICES
201,648
52,206
$ 3,937,451 $
Overall Services Change from Previous Year
MISCELLANEOUS
12 TOTAL
000 Unknown 0
111 -115 Agriculture, Forestry, Fishing 330
211 -221 Mining & Utilities 1,850
999 Unclassifiable Establishments 54,529
MISCELLANEOUS TOTAL $ 56,709 $
Overall Miscellaneous Change from Previous Year
12 TOTAL
99,781
29,949
1,873,684 $
12 YTD
0
91
1,068
20,829
21,988 $
12YTD
105,418
33,508
2,026,089
$152,405
5.6%
11.9%
8.1%
YTD
13 YTD % Diff
0 #DIV /0!
-1.1%
-74.0%
589.1%
90
278
143,526
143,893
$121,905 554.4%
13YTD
YTD
% Diff
GRAND TOTALS
$15,042,499
$6,940,526
$7,472,749
Grand Total Change from Previous Year
Grand Total Change from Previous Year- Without New Construction
$532,223
$336,512
TUK Sales Tax Rpt Q2- 20135ept.xl5x
7.67%
5.13%
42