HomeMy WebLinkAboutFIN 2018-08-21 COMPLETE AGENDA PACKETCity of Tukwila
Finance Committee
0 De'Sean Quinn, Chair
.0 Dennis Robertson
0 Kate Kruller
GD
TUESDAY, AUGUST 21, 2018— 5:30 PM
HAZELNUT CONFERENCE ROOM
(At east entrance of City Hall)
Distribution:
D. Quinn
D. Robertson
K. Kruller
V. Seal
K. Hougardy
T. McLeod
Z. Idan
Mayor Ekberg
D. Cline
C. O'Flaherty
L. Humphrey
Item
Recommended Action
Page
L PRESENTATION(S)
2. BUSINESS AGENDA
a. Discussion on Business and Occupation (B&O) tax
revenue.
a. Discussion only.
Pg.
Peggy McCarthy, Finance Director
b. Discussion on Commercial Parking Tax legislation.
b. Forward to 8/27 C.O.W.
Pg.53
Vicky Carlsen, Deputy Finance Director
and 9/4 Regular Mtg.
c. Compensation policy for City employees.
c. Discussion only.
Pg.55
Stephanie Brown,. Human Resources Director
d. 2018 2nd Quarter financial report.
d. Forward to 8/27 C.O.W.
Pg.69
Peggy McCarthy, Finance Director
Mtg.
e. 2019-2020 Biennial Budget:
e. Forward to 8/27 C.O.W.
Pg.127
• City Council
Mtg.
Vicky Carlsen, Deputy Finance Director
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: Wednesday, September 5, 2018
• The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
City of Tukwila
Allan Ekberg, Mayor
INFOR ATIONAL MEMORANDU
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
CC: Mayor Ekberg
DATE: August 14, 2018
SUBJECT: Business & Occupation (B&O) Tax Next Steps
ISSUE
Following Committee guidance at the July 17, 2018 Finance Committee meeting, staff has the
following goals for this agenda item:
• Continue discussion with the Committee of the desirability of, and timeline for, enacting a
Business and Occupation tax;
• Report on the first stages of business outreach
• Review preliminary draft legislation; and
.Discuss alternative options for closing the budget gap.
BACKGROUND
Sales tax revenue has not grown in the past two years at the rate anticipated or budgeted.
Additionally, the State's sales tax mitigation payments of approximately $1.1 million annually will
cease in 2019, based on a decision by the state legislature. These two revenue shortfalls have
the potential to create a more than $2 million annual budget gap. This budget gap was discussed
with the Finance Committee in February through May in connection with the Public Safety Plan
financing.
The Administration has directed departments to underspend by 3°/0 in 2018 in order to meet the
revenue shortfall, as well as identify 3% reductions for the next biennium. While the budget will
continue to increase due to contractual obligations, it will not rise as quickly were these reductions
not implemented. In addition, the City is transitioning to Priority Based Budgeting (PBB), which
may help the Administration and Council identify other opportunities for expenditure reductions
as the budget process progresses. However, from what we know today, without adding new
revenue in 2019 the City will have to reduce service levels.
Additional opportunities to better align revenues and expenditures include:
• Establish a B&O tax, which could generate between $700K - $3 million
• Increase the gambling tax rate by 1% - 5%,generating between $380K - $1.9 million
• Transportation Benefit District car tabs, which would provide $200K to $500K annually to
transportation -related projects
• Increase other tax rates to the extent allowed without voter approval
• Reduce General Fund operational expenditures across-the-board at a higher percentage
than 3%
• Reduce the General Fund contribution to the CIP by $500,000 annually
The B&O tax provides the greatest potential additional revenue, better diversifying and stabilizing
the city's revenues. B&O Tax rates are calculated on gross receipts multiplied by the tax rate set
INFORMATIONAL MEMO
Page 2
by government. The rate can be set at 0.2% or lower. For example, a business with gross revenue
of $1 million would pay $2,000 per year.
At the July 17, 2018 Finance Committee meeting, staff was asked to return to Committee with
information on the outreach efforts, draft legislation and the following:
1. Can more business sectors be used in addition to the standard four — retail, wholesale,
service and manufacturing?
Per a telephone conversation with the Department of Revenue on 8/9/18, multiple sectors can be
used each with a unique rate. A list of the State's B&O classifications is attached to this
memorandum.
2. What is the logic used by other Cities in setting B&O tax rates?
In the City of Kent, rates were set to encourage retail and manufacturing, not services and
warehouses. In Renton, all rates are the same except retail which is lower to encourage retail
development and activity.
3. What are the service impacts from different sectors?
Of the four standard B&O sectors — retail, wholesale, services and manufacturing-- the retail
sector receives the highest calls for service by both the Fire Department and the Police
Department. However, it should be noted that the retail sector also generates the highest tax
amount for the City and also has high foot traffic when compared to the other standard B&O
sectors.
4. Why are we considering a B&O tax and how would the money fund City services?
As mentioned above, sales tax revenue has not grown in the past two years at the rate anticipated
or budgeted. Additionally, the State's sales tax mitigation payments of approximately $1.1 million
annually will cease in 2019 based on a decision by the state legislature. These two revenue
shortfalls have the potential to create a more than $2 million annual budget gap. While the
Administration is proposing reductions, without additional revenues the City would need to reduce
services.
The additional revenue from a B&O tax would allow the current level of service to be maintained,
including several police officers added over the past seven years. Additionally, the revenue would
allow for continued investment in infrastructure including street overlay and bridge inspections.
DISCUSSION
Outreach
The City has had some preliminary meetings with Westfield Southcenter and the Seattle
Southside Chamber of Commerce to discuss a potential B&O tax and to discuss the overall
budget situation of the City. These meetings were intended to help in the creation of an overall
2 W:12018 Info Memos\BO tax docx
INFORMATIONAL MEMO
Page 3
outreach strategy(see1]RAFTPotentia|B&C}|nop|ennent8tionCoOnrnunicabnnP|gn.ottachedtO
this memo).
The proposed communications plan is comprehensive. If the City decides to inno|a[nent o B&O
beginning January 1, 2019, the communications plan would naaM to be streamlined. Some
businesses may see a j2MU8ry 1. 2019inlp|eR1entation date ooa burden as many businesses
develop budgets in advance of the beginning of the year. Finding the right balance of an
implementation date that meets the {}itv'e needs and aUoVVa for adequate outreach will be
important.
Preliminary Draft Ordinances
The draft ordinance to implement 2 B&C> is based on the nnoda| ordinance produced by the
Association CfWashington Cities . When reviewing the ordinance, keep |Omind there are
elements that are mandatory. Notes are included On the draft as comments. They highlight
Council decision points.
The Administrative draft code is provided as a separate chapter and is not included in the B&C]
ordinance. This code can remain as aeeparot8 chapter or be incorporated into the B&(]tax
chapter. Byestablishing the Administrative code separately for the B&(].the groundwork would
be laid for the City toinclude administrative code for all taxes inone administrative code chapter
making it easy to reference filing requirenneDto, payment rMeth0de, and penalty ratee, and
promotes cohesive practices.
Other Revenue Options
Adoption of a B&{}tax, along with the previously discussed reductions in expenditures being
proposed for the 2019/2020 budget, could close the budget gap created by the flattening sales
tax and the discontinuation of the sales tax mitigation revenue and a||ovv the City to provide its
current level Of service. FVrther, and importantly, adoption of'this tax VvoU|d better diversify and
stabilize revanues, which would benefit the City long term. Additional revenue could reach $3
million or more. However, implementing a new tax is time consuming and requires significant
education and outreach to the business community.
Should the Council choose to consider other oodons, raising the Business License foe, in
coordination with increases in other fees and taXes, could generate the goal of $2 million
additional revenue. For example, the 2018 budget for business license revenue is $2.4 million
and the City isUntrack to collect that and more in2O18. The current business license fee is $70
per full time employee or$35per part time employee. |fthe fee were raised to$112per full time
employee and $50 per part time employee, an additional $1.5nlU|i0D could be generated. In
oonlparison, the business license fee for the City of Kirkland is $105 per FTE and $112for
Redmond — neither city has a B&C} tax. Raising the [)it'e fee would bring it in line with these
rates. Another option that has been discussed ]sraising the gambling tax. |fitwere raised by1'%
to 1 196 - the aenle rote charged by the City of Kent and in King County'a unincorporated areas -
almost $400.000 could he generated in additional revenue.
Revised Proposed Timeline
If the best option is a B&O tax, the schedule below more realistically estimates the implementation
dnneframe. The City of Renton used one year to inlo|o0eDt. The City of Shoreline hired a tax
accountant effective January 1, 2018 for a January 1, 2019 B&O tax implementation date — thus
�
wA2018knfo MemosTO tax.dox �
INFORMATIONAL MEMO
Page 4
also o year of implementation time. The City of Kent implemented on a shorter time line but
advises against this. The proposed 10-nlonth timeline that, while aggressive, meets the Citv'e
needs to align revenues with expenditures while maintaining high service levels.
REVISED PROPOSED TIMELINE:
l[i00efraO0e
Acton Item
By Whom
July and August, 2O18
Outreach to Seattle Southside Chamber of
Commerce and Westfield SouthnenterMall
Staff
August 21.2O18Finance
Committee Meeting
Review and discuss revised implementation
schedule, outreach and revenue options.
Finance Committee
September —December
2018
Continued outreach to business community On
B&Otax or increasing existing rewsnVe—aee the
Communication Plan attached tnthis memo.
Council decision to institute B&D tax or pursue
other revenue options
Staff
Finance Committee
Full City Council
January — June, 2O1Q
° Conduct outreach and education 'seethe
Communications Plan attached to this
memo
° Research requirements and strategies
° Recruit for a tax accountant if warranted
based onCouncil decision
° Secure/establish ataxpayer payment portal
* Establish policy and procedures
° Present status Updates and solicit policy
decisions from City Council
° Ensure required legislation is enacted
Staff
Finance Committee
Full City Council
July 1.2O2O
Effective date oflegislation
RECOMMENDATION
The Committee is being asked to provide direction on the next steps that should be undertaken,
if any, U}establish and institute aBuSiO8SS &Occupation tax for the City and provide inputoD
the draft communications plan
ATTACHMENTS
Proposed communications Plan
Preliminary draft Business & Occupation tax ordinance
Preliminary draft Tax Administration ordinance
/\VVC Local Business B&C) Tax Rates, Effective January 1, 2018
State cfWashington B&C)tax rates
�
� WA2010Info mmrnosWtax.docx
DRAFT Potential B&O Implementation
Communications Plan
Key Messages
The City of Tukwila is committed to developing and adopting a fiscally -sound, balanced
2019/2020 biennial budget.
• The Mayor will formally present his budget to the City Council on Monday, October 1,
following Council review of each departments' preliminary budget during August and
September committee meetings.
• The City Council will deliberate on the Mayor's budget and ultimately pass a balanced
budget prior to the end of the year.
The City's ongoing revenues are not keeping up with ongoing expenditures due to a number
of factors.
• As a matter of course, more than one-third of the City's overall revenues come from
sales tax, but sales tax growth has flattened and not keeping pace with the cost of
ongoing expenditures.
• On top of this, the State funding of sales tax mitigation, which was established to
compensate cities like Tukwila hard-hit by the change to destination -based sales tax, will
end by 2020, resulting in a $2 million shortfall to the 2019/2020 biennium.
• All governments are limited as to what revenues are available, and property tax
increases are restricted to 1% annually, leaving little tools to address the natural rise in
the cost of delivering general government services.
Tukwila's proven performance history of financial management and policies ensures a good
foundation for the upcoming biennial budget.
• The City is exploring all available tools to continue to provide a high level of services for
the broader Tukwila community.
The City enjoys a strong bond rating of AA by S&P, which was just affirmed in mi-July
due to its "very strong financial management and policies."
The City is exploring a two -pronged approach to address the 2019/2020 budget shortfall that
includes identifying both potential expenditure reductions, as well as additional revenue tools.
• Departments have been asked to undergo an exercise to determine options available to
the city utilizing a 5% underspend in 2019 and 2020.
• The City is also exploring revenue options, including ensuring that taxes and fees are in
line with regional standards, as well sustainable revenue options such as a Business and
Occupation Tax (B&O) on large businesses.
DRAFT B&O Implementation Communications Plan
1
5
The City is only exploring a B&O on large businesses with gross receipts in excess of $250,000.
o Small businesses would not be affected by the B&O.
o The City has the flexibility to set different rates for different classifications, which may
be explored.
o Tukwila is learning from the great work done by cities who have implemented — some
of which very recently— B&O taxes focused on larger businesses, such as Kent, Renton
and Shoreline.
56% of the City's general fund goes to public safety and infrastructure, which support our
business community.
• The City spends nearly $19 million a year in police services; xx% of calls for services are
in the City's commercial areas.
• The Tukwila Fire Department has earned a Washington State Surveying and Rating
Bureau rating of 3, which allows Tukwila property owners a better insurance record; of
600 fire departments in Washington State, only 35 rate as a3 or above.
• Tukwila has a long history of funding critical infrastructure to support the City's
commercial core; visible — such as roads — and hidden — such as water and sewers — are
regularly maintained in order to support the business and residential community.
• Investing in ongoing public works maintenance has been shown to reduce overall cost
by extending life of roads and critical infrastructure.
The Administration and Council are genuinely committed to a cooperative approach for this
effort, which includes input and ideas from the community, staff and other stakeholders.
• The City will be transparent in all of its decision -making, and steadfast in providing
ongoing, comprehensive communications regarding the budget as it is developed and
deliberated.
• City staff are actively outreaching to the business community to discuss potential service
reductions, revenue options and to better understand what a proposed B&O on large
businesses would mean to the business community.
External Communications Strategy
Goals:
• Undergo outreach to a variety of stakeholders that may be affected by a potential B&O
tax.
• Use this opportunity as a way to educate Tukwila's business community on the City's
budget, revenue limitations and provision of City services.
• Solicit ideas for other revenue sources, how a B&O could be structured and what any
implementation would look like.
• Utilize critical influencers to assist in disseminating outreach.
DRAFT B&O Implementation Communications Plan
6
Vehicles
• partner with both Andrea Reey from Seatt|eSouthside and Becky Smith from Westfield
SoOthCeDte[toleverage their relationships within Tukvv|a~s business community to
achieve the most successful outreach. Each will beasked tofacilitate meetings inorder
for City Staff to.reach the broadest stakeholder group.
• One-on-one or small group meetings with the following individuals and companies:
o Mike Hansen, Sabey o Red Dot
• Mark Se8a|e,Sega|e c/ Fatigue Technologies
Propertieso Seattle Chocolate
o Boeing o Baker Commodities
o Co$tco o Continental Mills
o Wig Family o Panzene|la
o Regency o Industrial Revolution
o Clarion c, Other Businesses Identified
c/ Omar and Christine Lee inmeetings with businesses.
o Ooub|etree
^• Small .Group !Meetings with �businesses.
• Use the opportunity to attend boards and commissions meetings, TIBAC, etc. to educate
residents on the 8&Oand the fact that it would only apply to large businesses,
• The City will produce the following collateral for this effort:
• Slide deck, nomore than IOslides
o Two -pager (front/back) leave behind with an FA{}
o Web page presence; narrated slide deck and leave behind posted
o Single point email for questions
• Should Council deliberate onthis topic, staff will ensure stakeholders are well -aware of
opportunities to weigh in at public meetings.
84etrics:
• Meetings held with everyone identified above that was interested in the topic.
w Staff presentation at boards and commissions, TIBAC and other organizations as
possible.
• Materials are developed and disseminated.
w Members of the business community feel part of the process and decision making, even
ifunhappy with final decision.
DRAFT 8&OImplementation Communications Plan
�
/
8
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON; AMENDING TUKWILA
MUNICIPAL CODE TITLE 3 "REVENUE AND FINANCE",
IMPOSING A BUSINESS AND OCCUPATION TAX AND
ADOPTING A NEW CHAPTER 3.XX ENTITLED "BUSINESS
AND OCCUPATION TAX CODE"; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, State law authorizes municipalities to impose a Business and Occupation
tax on business activities within the City; and
WHEREAS, in 2003, the Legislature passed EHB 2030 (RCW Chapter 35.102),
establishing a more uniform system of City business and occupation taxes through
mandatory adoption of a model Business and Occupation tax ordinance and subsequently
updated the model in 2012; and
WHEREAS, the City Council of the City of Tukwila has considered the City's
anticipated structural budget gap; and
WHEREAS, the City has implemented program cuts and Priority Based Budgeting to
address expenditures; and
WHEREAS, financial forecasts of the General Fund nevertheless project a budgetary
gap due to the elimination of sales tax mitigation payments in 2020 and the
underperformance of other revenue sources;
WHEREAS, the Council wishes to adopt a Business and Occupation Tax Code in
compliance with RCW Chapter 35.102 and the model ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Title III "Revenue and Finance" of the Tukwila Municipal Code is
hereby amended to add a new Chapter XXX, entitled "Business and Occupation Tax
Code" to read as follows:
Draft B&O Ordinance Page 1 of 23
9
Section 2. Section Title.
. 010 Purpose. This chapter implements Washington Constitution Article XI, Section 12
and RCW 35A.82.020 and 35A.11.020, which give municipalities the authority to license
for revenue. In the absence of a legal or constitutional prohibition, municipalities have
the power to define taxation categories as they see fit in order to respond to the unique
concerns and responsibilities of local government.
.020 Exercise of revenue license power. The provisions of this chapter shall be
deemed an exercise of the power of the City to license for revenue. The provisions of
this chapter are subject to periodic statutory or administrative rule changes or judicial
interpretations of the ordinances or rules. The responsibility rests with the licensee or
taxpayer to reconfirm tax computation procedures and remain in compliance with the
City code.
. 025 Adoption by reference. Where provisions of the Revised Code of Washington
(RCW) are adopted or incorporated by reference in this chapter, the adoption or
incorporation shall be deemed to refer to the provision as it now exists or as it may be
hereafter amended.
. 028 Administrative Provisions. The administrative provisions contained in
chapter shall be fully applicable to the provisions of this chapter except as
expressly stated to the contrary herein.
.030 Definitions. In construing the provisions of this chapter, the following definitions
shall be applied. Words in the singular number shall include the plural, and the plural
shall include the singular.
A. "Administrator" shall mean the Finance Director or designee, unless otherwise
specified.
B. "Business. ""Business" includes all activities engaged in with the object of gain,
benefit, or advantage to the taxpayer or to another person or class, directly or
indirectly.
C. "Business and occupation tax." "Business and occupation tax" or "gross
receipts tax" means a tax imposed on or measured by the value of products, the
gross income of the business, or the gross proceeds of sales, as the case may be,
and that is the legal liability of the business.
D. "Commercial or industrial use." "Commercial or industrial use" means the
following uses of products, including by-products, by the extractor or manufacturer
thereof:
1. Any use as a consumer; and
2. The manufacturing of articles, substances or commodities;
E. "Delivery" means the transfer of possession of tangible personal property between
the seller and the buyer or the buyer's representative. Delivery to an employee of
a buyer is considered delivery to the buyer. Transfer of possession of tangible
1 0 Draft B&O Ordinance
Page 2 of 23
personal property occurs when the buyer or the buyer's representative first takes
physical control of the property or exercises dominion and control over the
property. Dominion and control means the buyer has the ability to put the property
to the buyer's own purposes. It means the buyer or the buyer's representative has
made the final decision to accept or reject the property, and the seller has no
further right to possession of the property and the buyer has no right to return the
property to the seller, other than under a warranty contract. A buyer does not
exercise dominion and control over tangible personal property merely by arranging
for shipment of the property from the seller to itself. A buyer's representative is a
person, other than an employee of the buyer, who is authorized in writing by the
buyer to receive tangible personal property and take dominion and control by
making the final decision to accept or reject the property. Neither a shipping
company nor a seller can serve as a buyer's representative. It is immaterial where
the contract of sale is negotiated or where the buyer obtains title to the property.
Delivery terms and other provisions of the Uniform Commercial Code (Title 62A
RCW) do not determine when or where delivery of tangible personal property
occurs for purposes of taxation.
F. "Digital automated service," "digital code," and "digital goods" have the same
meaning as in RCW 82.04.192.
G. "Digital products" means digital goods, digital codes, digital automated services,
and the services described in RCW 82.04.050(2)(g) and (6)(b).
H. "Eligible gross receipts tax." The term "eligible gross receipts tax" means a tax
which:
1. Is imposed on the act or privilege of engaging in business activities within
section .050; and
2. Is measured by the gross volume of business, in terms of gross receipts and
is not an income tax or value added tax; and
3. Is not, pursuant to law or custom, separately stated from the sales price;
and
4. Is not a sales or use tax, business license fee, franchise fee, royalty or
severance tax measured by volume or weight, or concession charge, or
payment for the use and enjoyment of property, property right or a privilege;
and
5. Is a tax imposed by a local jurisdiction, whether within or without the State of
Washington, and not by a Country, State, Province, or any other non -local
jurisdiction above the County level.
I. "Engaging in business" -
1. The term "engaging in business" means commencing, conducting, or
continuing in business, and also the exercise of corporate or franchise
powers, as well as liquidating a business when the liquidators thereof hold
themselves out to the public as conducting such business.
2. This section sets forth examples of activities that constitute engaging in
business in the City, and establishes safe harbors for certain of those
activities so that a person who meets the criteria may engage in de minimus
business activities in the City without having to register and obtain a
business license or pay City business and occupation taxes. The activities
Draft B&O Ordinance Page 3 of 23
1 1
listed in this section are illustrative only and are not intended to narrow the
definition of "engaging in business" in subsection (1). If an activity is not
listed, whether it constitutes engaging in business in the City shall be
determined by considering all the facts and circumstances and applicable
law.
3. Without being all-inclusive, any one of the following activities conducted
within the City by a person, or its employee, agent, representative,
independent contractor, broker or another acting on its behalf constitutes
engaging in business and requires a person to register and obtain a
business license.
(a) Owning, renting, leasing, maintaining, or having the right to use, or
using, tangible personal property, intangible personal property, or
real property permanently or temporarily located in the City.
(b) Owning, renting, leasing, using, or maintaining, an office, place of
business, or other establishment in the City.
(c) Soliciting sales.
(d) Making repairs or providing maintenance or service to real or
tangible personal property, including warranty work and
property maintenance.
(e) Providing technical assistance or service, including quality
control, product inspections, warranty work, or similar
services on or in connection with tangible personal property
sold by the person or on its behalf.
(f) Installing, constructing, or supervising installation or
construction of, real or tangible personal property.
(g) Soliciting, negotiating, or approving franchise, license, or
other similar agreements.
(h) Collecting current or delinquent accounts.
(i) Picking up and transporting tangible personal property, solid waste,
construction debris, or excavated materials.
(j) Providing disinfecting and pest control services, employment and
labor pool services, home nursing care, janitorial services,
appraising, landscape architectural services, security system
services, surveying, and real estate services including the listing of
homes and managing real property.
(k) Rendering professional services such as those provided by
accountants, architects, attorneys, auctioneers, consultants,
engineers, professional athletes, barbers, baseball clubs and other
sports organizations, chemists, consultants, psychologists, court
reporters, dentists, doctors, detectives, laboratory operators,
teachers, veterinarians.
(I) Meeting with customers or potential customers, even when
no sales or orders are solicited at the meetings.
(m) Training or recruiting agents, representatives, independent
contractors, brokers or others, domiciled or operating on a job in
1 2 Draft B&O Ordinance Page 4 of 23
the City, acting on its behalf, or for customers or potential
customers.
(n) Investigating, resolving, or otherwise assisting in resolving
customer complaints.
(o) In-store stocking or manipulating products or goods, sold to and
owned by a customer, regardless of where sale and delivery of the
goods took place.
(p) Delivering goods in vehicles owned, rented, leased, used, or
maintained by the person or another acting on its behalf.
(q) Accepting or executing a contract with the City, irrespective of
whether goods or services are delivered within or without the City,
or whether the person's office or place of business is within or
without the City.
4. If a person, or its employee, agent, representative, independent contractor,
broker or another acting on the person's behalf, engages in no other
activities in or with the City but the following, it need not register and obtain
a business license and pay tax.
(a) Meeting with suppliers of goods and services as a customer.
(b) Meeting with government representatives in their official capacity,
other than those performing contracting or purchasing functions.
(c) Attending meetings, such as board meetings, retreats, seminars,
and conferences, or other meetings wherein the person does not
provide training in connection with tangible personal property sold
by the person or on its behalf. This provision does not apply to any
board of director member or attendee engaging in business such
as a member of a board of directors who attends a board meeting.
(d) Renting tangible or intangible property as a customer when the
property is not used in the City.
(e) Attending, but not participating in a "trade show" or "multiple vendor
events". Persons participating at a trade show shall review the
City's trade show or multiple vendor event ordinances.
(f) Conducting advertising through the mail.
(g) Soliciting sales by phone from a location outside the City.
5. A seller located outside the City merely delivering goods into the City by
means of common carrier is not required to register and obtain a business
license, provided that it engages in no other business activities in the City.
Such activities do not include those in subsection 4.
6. The City expressly intends that engaging in business include any activity
sufficient to establish nexus for purposes of applying the tax under the law
and the constitutions of the United States and the State of Washington.
Nexus is presumed to continue as long as the taxpayer benefits from the
activity that constituted the original nexus generating contact or subsequent
contacts.
J. "Extracting." "Extracting" is the activity engaged in by an extractor and is
reportable under the extracting classification.
Draft B&O Ordinance Page 5 of 23
13
K. "Extractor." "Extractor" means every person who from the person's own land or
from the land of another under a right or license granted by lease or contract,
either directly or by contracting with others for the necessary labor or mechanical
services, for sale or for commercial or industrial use, mines, quarries, takes or
produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
natural resource product; or fells, cuts or takes timber, Christmas trees, other than
plantation Christmas trees, or other natural products; or takes fish, shellfish, or
other sea or inland water foods or products. "Extractor" does not include persons
performing under contract the necessary labor or mechanical services for others;
or persons meeting the definition of farmer.
L. "Extractor for Hire" "Extractor for hire means a person who performs under
contract necessary labor or mechanical services for an extractor.
M. "Gross income of the business." "Gross income of the business" means the
value proceeding or accruing by reason of the transaction of the business engaged
in and includes gross proceeds of sales, compensation for the rendition of
services, gains realized from trading in stocks, bonds, or other evidences of
indebtedness, interest, discount, rents, royalties, fees, commissions, dividends,
and other emoluments however designated, all without any deduction on account
of the cost of tangible property sold, the cost of materials used, labor costs,
interest, discount, delivery costs, taxes, or any other expense whatsoever paid or
accrued and without any deduction on account of losses.
N. "Gross proceeds of sales." "Gross proceeds of sales" means the value
proceeding or accruing from the sale of tangible personal property, digital goods,
digital codes, digital automated services or for other services rendered, without any
deduction on account of the cost of property sold, the cost of materials used, labor
costs, interest, discount paid, delivery costs, taxes, or any other expense
whatsoever paid or accrued and without any deduction on account of losses.
O. "Manufacturing." "Manufacturing" means the activity conducted by a
manufacturer and is reported under the manufacturing classification.
P. "Manufacturer," "to manufacture."
1. "Manufacturer" means every person who, either directly or by contracting with
others for the necessary labor or mechanical services, manufactures for sale
or for commercial or industrial use from the person's own materials or
ingredients any products. When the owner of equipment or facilities furnishes,
or sells to the customer prior to manufacture, materials or ingredients equal to
less than twenty percent (20%) of the total value of all materials or ingredients
that become a part of the finished product, the owner of the equipment or
facilities will be deemed to be a processor for hire, and not a manufacturer.
2. "To manufacture" means all activities of a commercial or industrial nature
wherein labor or skill is applied, by hand or machinery, to materials or
ingredients so that as a result thereof a new, different or useful product is
produced for sale or commercial or industrial use, and shall include:
(a) The production of special made or custom-made articles;
(b) The production of dental appliances, devices, restorations,
substitutes, or other dental laboratory products by a dental
laboratory or dental technician;
14
Draft B&O Ordinance Page 6 of 23
(c) Crushing and/or blending of rock, sand, stone, gravel, or ore; and
(d) The producing of articles for sale, or for commercial or
industrial use from raw materials or prepared materials by
giving such materials, articles, and substances of trade or
commerce new forms, qualities, properties or combinations
including, but not limited to, such activities as making,
fabricating, processing, refining, mixing, slaughtering,
packing, aging, curing, mild curing, preserving, canning, and
the preparing and freezing of fresh fruits and vegetables.
"To manufacture" shall not include the production of digital goods or
the production of computer software if the computer software is
delivered from the seller to the purchaser by means other than tangible
storage media, including the delivery by use of a tangible storage
media where the tangible storage media is not physically transferred to
the purchaser.
Q. "Person." "Person" means any individual, receiver, administrator, executor,
assignee, trustee in bankruptcy, trust, estate, firm, co -partnership, joint venture,
club, company, joint stock company, business trust, municipal corporation, political
subdivision of the State of Washington, corporation, limited liability company,
association, society, or any group of individuals acting as a unit, whether mutual,
cooperative, fraternal, non-profit, or otherwise and the United States or any
instrumentality thereof.
R. "Retailing." "Retailing" means the activity of engaging in making sales at retail
and is reported under the retailing classification.
S. "Retail Service." "Retail service" shall include the sale of or charge made for
personal, business, or professional services including amounts designated as
interest, rents, fees, admission, and other service emoluments however
designated, received by persons engaging in the following business activities:
1. Amusement and recreation services including but not limited to golf, pool,
billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows,
basketball, racquet ball, handball, squash, tennis, batting cages, day trips for
sightseeing purposes, and others, when provided to consumers. "Amusement
and recreation services" also include the provision of related facilities such as
basketball courts, tennis courts, handball courts, swimming pools, and charges
made for providing the opportunity to dance. The term "amusement and
recreation services" does not include instructional lessons to learn a particular
activity such as tennis lessons, swimming lessons, or archery lessons.
2. Abstract, title insurance, and escrow services;
3. Credit bureau services;
4. Automobile parking and storage garage services;
5. Landscape maintenance and horticultural services but excluding (i) horticultural
services provided to farmers and (ii) pruning, trimming, repairing, removing, and
clearing of trees and brush near electric transmission or distribution lines or
equipment, if performed by or at the direction of an electric utility;
6. Service charges associated with tickets to professional sporting events; and
Draft B&O Ordinance Page 7 of 23
15
7. The following personal services: Physical fitness services, tanning salon
services, tattoo parlor services, steam bath services, turkish bath services,
escort services, and dating services.
8. The term shall also include the renting or leasing of tangible personal property
to consumers and the rental of equipment with an operator.
T. "Sale," "casual or isolated sale."
1. "Sale" means any transfer of the ownership of, title to, or possession of,
property for a valuable consideration and includes any activity classified as a
"sale at retail," "retail sale," or "retail service." It includes renting or leasing,
conditional sale contracts, leases with option to purchase, and any contract
under which possession of the property is given to the purchaser but title is
retained by the vendor as security for the payment of the purchase price. It
also includes the furnishing of food, drink, or meals for compensation
whether consumed upon the premises or not.
2. "Casual or isolated sale" means a sale made by a person who is not engaged
in the business of selling the type of property involved on a routine or
continuous basis.
U "Sale at retail," "retail sale."
1. "Sale at retail" or "retail sale" means every sale of tangible personal property
(including articles produced, fabricated, or imprinted) to all persons
irrespective of the nature of their business and including, among others,
without limiting the scope hereof, persons who install, repair, clean, alter,
improve, construct, or decorate real or personal property of or for consumers,
other than a sale to a person who presents a resale certificate under ROW
82.04.470 and who:
(a) Purchases for the purpose of resale as tangible personal property
in the regular course of business without intervening use by such
person; or
(b) Installs, repairs, cleans, alters, imprints, improves, constructs, or
decorates real or personal property of or for consumers, if such
tangible personal property becomes an ingredient or component of
such real or personal property without intervening use by such
person; or
(c) Purchases for the purpose of consuming the property purchased in
producing for sale a new article of tangible personal property or
substance, of which such property becomes an ingredient or
component or is a chemical used in processing, when the primary
purpose of such chemical is to create a chemical reaction directly
through contact with an ingredient of a new article being produced
for sale; or
(d) Purchases for the purpose of consuming the property purchased in
producing ferrosilicon which is subsequently used in producing
magnesium for sale, if the primary purpose of such property is to
create a chemical reaction directly through contact with an
ingredient of ferrosilicon or
1 6 Draft B&O Ordinance
Page 8 o 23
(e) Purchases for the purpose of providing the property to consumers
as part of competitive telephone service, as defined in RCW
82.04.065. The term shall include every sale of tangible personal
property which is used or consumed or to be used or consumed in
the performance of any activity classified as a "sale at retail" or
"retail sale" even though such property is resold or utilized as
provided in (a), (b), (c), (d), or (e) of this subsection following such
use.
(f)
Purchases for the purpose of satisfying the person's obligations
under an extended warranty as defined in subsection (7) of this
section, if such tangible personal property replaces or becomes an
ingredient or component of property covered by the extended
warranty without intervening use by such person.
2 "Sale at retail" or "retail sale" also means every sale of tangible personal
property to persons engaged in any business activity which is taxable under this
chapter.
3. "Sale at retail" or "retail sale" shall include the sale of or charge made for
tangible personal property consumed and/or for labor and services rendered in
respect to the following:
(a) The installing, repairing, cleaning, altering, imprinting, or improving
of tangible personal property of or for consumers, including charges
made for the mere use of facilities in respect thereto, but excluding
charges made for the use of coin -operated laundry facilities when
such facilities are situated in an apartment house, rooming house,
or mobile home park for the exclusive use of the tenants thereof,
and also excluding sales of laundry service to nonprofit health care
facilities, and excluding services rendered in respect to live
animals, birds and insects;
(b) The constructing, repairing, decorating, or improving of new or
existing buildings or other structures under, upon, or above real
property of or for consumers, including the installing or attaching of
any article of tangible personal property therein or thereto, whether
or not such personal property becomes a part of the realty by virtue
of installation, and shall also include the sale of services or charges
made for the clearing of land and the moving of earth excepting the
mere leveling of land used in commercial farming or agriculture;
(c) The charge for labor and services rendered in respect to
constructing, repairing, or improving any structure upon, above, or
under any real property owned by an owner who conveys the
property by title, possession, or any other means to the person
performing such construction, repair, or improvement for the
purpose of performing such construction, repair, or improvement
and the property is then reconveyed by title, possession, or any
other means to the original owner;
(d) The sale of or charge made for labor and services rendered in
respect to the cleaning, fumigating, razing or moving of existing
Draft B&O Ordinance Page 9 of 23
17
buildings or structures, but shall not include the charge made for
janitorial services; and for purposes of this section the term
"janitorial services" shall mean those cleaning and caretaking
services ordinarily performed by commercial janitor service
businesses including, but not limited to, wall and window washing,
floor cleaning and waxing, and the cleaning in place of rugs, drapes
and upholstery. The term "janitorial services" does not include
painting, papering, repairing, furnace or septic tank cleaning, snow
removal or sandblasting;
(e) The sale of or charge made for labor and services rendered in
respect to automobile towing and similar automotive transportation
services, but not in respect to those required to report and pay
taxes under chapter 82.16 RCW;
(f) The sale of and charge made for the furnishing of lodging and all
other services, except telephone business and cable service, by a
hotel, rooming house, tourist court, motel, trailer camp, and the
granting of any similar license to use real property, as distinguished
from the renting or leasing of real property, and it shall be
presumed that the occupancy of real property for a continuous
period of one month or more constitutes a rental or lease of real
property and not a mere license to use or enjoy the same. For the
purposes of this subsection, it shall be presumed that the sale of
and charge made for the furnishing of lodging for a continuous
period of one month or more to a person is a rental or lease of real
property and not a mere license to enjoy the same;
(g) The installing, repairing, altering, or improving of digital goods for
consumers;
(h) The sale of or charge made for tangible personal property, labor
and services to persons taxable under (a), (b), (c), (d), (e), (f), and
(g) of this subsection when such sales or charges are for property,
labor and services which are used or consumed in whole or in part
by such persons in the performance of any activity defined as a
"sale at retail" or "retail sale" even though such property, labor and
services may be resold after such use or consumption. Nothing
contained in this subsection shall be construed to modify
subsection 1 of this section and nothing contained in subsection 1
of this section shall be construed to modify this subsection.
4. "Sale at retail" or "retail sale" shall also include the providing of competitive
telephone service to consumers.
5. "Sale at retail" or "retail sale"
(a) shall also include the sale of prewritten software other than a sale
to a person who presents a resale certificate under RCW
82.04.470, regardless of the method of delivery to the end user.
For purposes of this subsection (5)(a) the sale of the sale of
prewritten computer software includes the sale of or charge made
for a key or an enabling or activation code, where the key or code is
1 8 Draft B&O Ordinance
Page 10 of 23
required to activate prewritten computer software and put the
software into use. There is no separate sale of the key or code
from the prewritten computer software, regardless of how the sale
may characterized by the vendor or by the purchaser.
The term "sale at retail" or "retail sale" does not include the sale of or charge made
for:
(i) Custom software; or
(ii) The customization of prewritten software.
(b) (i) The term also includes the charge made to consumers for the
right to access and use prewritten computer software, where
possession of the software is maintained by the seller or a third
party, regardless of whether the charge for the service is on a per
use, per user, per license, subscription, or some other basis.
(ii) (a) The service described in b.i of this subsection 5 includes the
right to access and use prewritten software to perform data
processing.
(b) For purposes of this subsection (b)(ii) "data processing"
means the systematic performance of operations on data to
extract the required information in an appropriate form or to
convert the data to usable information. Data processing
includes check processing, image processing, form
processing, survey processing, payroll processing, claim
processing, and similar activities.
6. "Sale at retail" or "retail sale" shall also include the sale of or charge made for
labor and services rendered in respect to the building, repairing, or improving of
any street, place, road, highway, easement, right of way, mass public
transportation terminal or parking facility, bridge, tunnel, or trestle which is
owned by a municipal corporation or political subdivision of the state, the State
of Washington, or by the United States and which is used or to be used
primarily for foot or vehicular traffic including mass transportation vehicles of
any kind (public road construction).
7. "Sale at retail" or "retail sale" shall also include the sale of or charge made for
an extended warranty to a consumer. For purposes of this subsection,
"extended warranty" means an agreement for a specified duration to perform
the replacement or repair of tangible personal property at no additional charge
or a reduced charge for tangible personal property, labor, or both, or to provide
indemnification for the replacement or repair of tangible personal property,
based on the occurrence of specified events. The term "extended warranty"
does not include an agreement, otherwise meeting the definition of extended
warranty in this subsection, if no separate charge is made for the agreement
and the value of the agreement is included in the sales price of the tangible
personal property covered by the agreement.
8. "Sale at retail" or "retail sale" shall also include the sale of or charge made for
labor and services rendered in respect to the constructing, repairing,
decorating, or improving of new or existing buildings or other structures under,
Draft B&O Ordinance Page 11 of 23
19
upon, or above real property of or for the United States, any instrumentality
thereof, or a county or city housing authority created pursuant to chapter 35.82
ROW, including the installing, or attaching of any article of tangible personal
property therein or thereto, whether or not such personal property becomes a
part of the realty by virtue of installation (government contracting).
9. "Sale at retail" or "retail sale" shall not include the sale of services or charges
made for the clearing of land and the moving of earth of or for the United
States, any instrumentality thereof, or a county or city housing authority. Nor
shall the term include the sale of services or charges made for cleaning up for
the United States, or its instrumentalities, radioactive waste and other
byproducts of weapons production and nuclear research and development.
10. "Sale at retail" or "retail sale" shall not include the sale of or charge made for
labor and services rendered for environmental remedial action.
11. "Sale at retail" or "retail sale" shall also include the following sales to
consumers of digital goods, digital codes, and digital automated services:
(a) Sales in which the seller has granted the purchaser the right of
permanent use;
(b) Sales in which the seller has granted the purchaser a right of use
that is less than permanent;
(c) Sales in which the purchaser is not obligated to make continued
payment as a condition of the sale; and
(d) Sales in which the purchaser is obligated to make continued
payment as a condition of the sale.
A retail sale of digital goods, digital codes, or digital automated services under
this subsection [insert reference to section 5(11)] includes any services provided
by the seller exclusively in connection with the digital goods, digital codes, or
digital automated services, whether or not a separate charge is made for such
services.
For purposes of this subsection, "permanent" means perpetual or for an
indefinite or unspecified length of time. A right of permanent use is presumed
to have been granted unless the agreement between the seller and the
purchaser specifies or the circumstances surrounding the transaction suggest
or indicate that the right to use terminates on the occurrence of a condition
subsequent.
12. "Sale at retail" or "retail sale" shall also include the installing, repairing, altering,
or improving of digital goods for consumers.
V. "Sale at wholesale," "wholesale sale." "Sale at wholesale" or "wholesale sale"
means any sale of tangible personal property, digital goods, digital codes, digital
automated services, prewritten computer software, or services described in [insert
reference to "sale at retail" section 5(b)(i)], which is not a retail sale, and any
charge made for labor and services rendered for persons who are not consumers,
in respect to real or personal property and retail services, if such charge is
expressly defined as a retail sale or retail service when rendered to or for
20
Draft B&O Ordinance Page 12 of 23
consumers. Sale at wholesale also includes the sale of telephone business to
another telecommunications company as defined in RCW 80.04.010 for the
purpose of resale, as contemplated by RCW 35.21.715.
W. "Service." "Service" means any sale or charge made for personal, business or
professional service, including amounts designated as rents, fees, or admissions,
not otherwise included within any other tax classification defined herein; provided
that, the term "service" excludes retail or wholesale services.
X. "Taxpayer." "Taxpayer" means any "person", as herein defined, required to have
a business license under this chapter or liable for the collection of any tax or fee
under this chapter, or who engages in any business or who performs any act for
which a tax or fee is imposed by this chapter.
Y. "Value proceeding or accruing." "Value proceeding or accruing" means the
consideration, whether money, credits, rights, or other property expressed in terms
of money, a person is entitled to receive or which is actually received or accrued.
The term shall be applied, in each case, on a cash receipts or accrual basis
according to which method of accounting is regularly employed in keeping the
books of the taxpayer.
Z. "Value of products." (1)
1. The value of products, including by-products, extracted or manufactured,
shall be determined by the gross proceeds derived from the sale thereof
whether such sale is at wholesale or at retail, to which shall be added all
subsidies and bonuses received from the purchaser or from any other
person with respect to the extraction, manufacture, or sale of such products
or by-products by the seller.
2. Where such products, including by-products, are extracted or manufactured
for commercial or industrial use; and where such products, including by-
products, are shipped, transported or transferred out of the City, or to
another person, without prior sale or are sold under circumstances such that
the gross proceeds from the sale are not indicative of the true value of the
subject matter of the sale; the value shall correspond as nearly as possible
to the gross proceeds from sales in this state of similar products of like
quality and character, and in similar quantities by other taxpayers, plus the
amount of subsidies or bonuses ordinarily payable by the purchaser or by
any third person with respect to the extraction, manufacture, or sale of such
products. In the absence of sales of similar products as a guide to value,
such value may be determined upon a cost basis. In such cases, there shall
be included every item of cost attributable to the particular article or article
extracted or manufactured, including direct and indirect overhead costs.
The Director may prescribe rules for the purpose of ascertaining such
values.
3. Notwithstanding subsection 2 above, the value of a product manufactured or
produced for purposes of serving as a prototype for the development of a
new or improved product shall correspond to (a) the retail selling price of
such new or improved product when first offered for sale; or (b) the value of
materials incorporated into the prototype in cases in which the new or
improved product is not offered for sale.
Draft B&O Ordinance Page 13 of 23
21
AA. "Wholesaling." "Wholesaling" means engaging in the activity of making sales at
wholesale, and is reported under the wholesaling classification.
.040
.050 Imposition of the tax - tax or fee levied.
A. Except as provided in subsection B of this section, there is hereby levied upon
and shall be collected from every person a tax for the act or privilege of engaging
in business activities within the City, whether the person's office or place of
business be within or without the City. The tax shall be in amounts to be
determined by application of rates against gross proceeds of sale, gross income
of business, or value of products, including by-products, as the case may be, as
follows:
1. Upon every person engaging within the City in businc-s as an extractor; as
rate of of one percent ( ). The measure of the tax
is the value of the products, including by products, so extracted, regardless
•
outside the City.
1. Upon every person engaging within the City in business as a manufacturer,
as to such persons the amount of the tax with respect to such business shall
be equal to the value of the products, including by-products, manufactured
within the city, multiplied by the rate of rate of 0.02 of one percent
_(0.002) _. The measure of the tax is the value of the products, including
by-products, so manufactured, regardless of the place of sale or the fact
that deliveries may be made to points outside the City.
2. Upon every person engaging within the City in the business of making sales
at wholesale, as to such persons, the amount of tax with respect to such
business shall be equal to the gross proceeds of such sales of the business
without regard to the place of delivery of articles, commodities or
merchandise sold, multiplied by the rate of 0.02 of one percent
_(0.002).
3. Upon every person engaging within the City in the business of making sales
at retail, as to such persons, the amount of tax with respect to such
business shall be equal to the gross proceeds of such sales of the business,
without regard to the place of delivery of articles, commodities or
merchandise sold, multiplied by the rate of 0.02 of one percent
_(0.002)
periodicals, (iv) extracting for hire, and (v) proce-sing for hire; as to such
persons, the amount
22 Draft B&O Ordinance
Page 14 of 23
income of the business multi -plied by the rate
_(0.002)
4. Upon every person engaging within the City in the business of making sales
of retail services; as to such persons, the amount of tax with respect to such
business shall be equal to the gross proceeds of sales multiplied by rate of
0.02 of one percent (0.002) . Upon every other person engaging
within the City in any business activity other than or in addition to those
enumerated in the above subsections; as to such persons, the amount of
tax on account of such activities shall be equal to the gross income of the
business multiplied by the rate of rate of 0.02 of one percent
_(0.002). This subsection includes, among others, and without limiting the
scope hereof, whether or not title to material used in the performance of
such business passes to another by accession, merger or other than by
outright sale, persons engaged in the business of developing, or producing
custom software or of customizing canned software, producing royalties or
commissions, and persons engaged in the business of rendering any type of
service which does not constitute a sale at retail, a sale at wholesale, or a
retail service.
B. The gross receipts tax imposed in this section shall not apply to any person
whose gross proceeds of sales, gross income of the business, and value of
products, including by-products, as the case may be, from all activities conducted
within the City during any calendar year is equal to or less than $20,000, or is
equal to or less than $5,000 during any quarter if on a quarterly reporting basis.
.070 Multiple activities credit when activities take place in one or more cities with
eligible gross receipt taxes.
A. Persons who engage in business activities that are within the purview of two
(2) or more subsections of .050 shall be taxable under each applicable
subsection.
B. Notwithstanding anything to the contrary herein, if imposition of the City's tax
would place an undue burden upon interstate commerce or violate
constitutional requirements, a taxpayer shall be allowed a credit to the extent
necessary to preserve the validity of the City's tax, and still apply the City tax
to as much of the taxpayer's activities as may be subject to the City's taxing
authority.
C. To take the credit authorized by this section, a taxpayer must be able to
document that the amount of tax sought to be credited was paid upon the
same gross receipts used in computing the tax against which the credit is
applied.
D. Credit for persons that sell in the City products that they extract or
manufacture. Persons taxable under the retailing or wholesaling classification
with respect to selling products in this City shall be allowed a credit against
those taxes for any eligible gross receipts taxes paid (a) with respect to the
manufacturing of the products sold in the City, and (b) with respect to the
extracting of the products, or the ingredients used in the products, sold in the
Draft B&O Ordinance Page 15 of 23
23
City. The amount of the credit shall not exceed the tax liability arising under
this chapter with respect to the sale of those products.
E. Credit for persons that manufacture products in the City using ingredients
they extract. Persons taxable under the manufacturing classification with
respect to manufacturing products in this City shall be allowed a credit against
those taxes for any eligible gross receipts tax paid with respect to extracting
the ingredients of the products manufactured in the City. The amount of the
credit shall not exceed the tax liability arising under this chapter with respect
to the manufacturing of those products.
F. Credit for persons that sell within the City products that they print, or publish
with respect to selling products in this City shall be allowed a credit against
those taxes for any eligible gross receipts taxes paid with respect to the
productsprinting, or the printing and publishing, of the sold within the City.
.075 Deductions to prevent multiple taxation of manufacturing activities and prior
to January 1, 2008, transactions involving more than one city with an eligible
gross receipts tax.
A. Amounts subject to an eligible gross receipts tax in another city that also
maintains nexus over the same activity. For taxes due prior to January 1,
2008, a taxpayer that is subject to an eligible gross receipts tax on the same
activity in more than one jurisdiction may be entitled to a deduction as follows:
1. A taxpayer that has paid an eligible gross receipts tax, with respect to a
sale of goods or services, to a jurisdiction in which the goods are
delivered or the services are provided may deduct an amount equal to
the gross receipts used to measure that tax from the measure of the tax
owed to the City.
2. Notwithstanding the above, a person that is subject to an eligible gross
receipts tax in more than one jurisdiction on the gross income derived
from intangibles such as royalties, trademarks, patents, or goodwill shall
assign those gross receipts to the jurisdiction where the person is
domiciled (its headquarters is located).
3. A taxpayer that has paid an eligible gross receipts tax on the privilege of
accepting or executing a contract with another city may deduct an
amount equal to the contract price used to measure the tax due to the
other city from the measure of the tax owed to the City.
B. Person manufacturing products within and without. A person manufacturing
products within the City using products manufactured by the same person
outside the City may deduct from the measure of the manufacturing tax the
value of products manufactured outside the City and included in the measure
of an eligible gross receipts tax paid to the other jurisdiction with respect to
manufacturing such products.
24 Draft B&O Ordinance Page 16 of 23
.076 Assignment of gross income derived from intangibles.
Gross income derived from the sale of intangibles such as royalties, trademarks,
patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled
(its headquarters is located).
.077 Allocation and apportionment of income when activities take place in more
than one jurisdiction.
Gross income, other than persons subject to the provisions of chapter 82.14A RCW,
shall be allocated and apportioned as follows:
A. Gross income derived from all activities other than those taxed as service or
royalties under [insert city code reference to .050(1)(g)] shall be allocated
to the location where the activity takes place.
B. In the case of sales of tangible personal property, the activity takes place where
delivery to the buyer occurs.
C. In the case of sales of digital products, the activity takes place where delivery to
the buyer occurs. The delivery of digital products will be deemed to occur at:
1. The seller's place of business if the purchaser receives the digital
product at the seller's place of business;
2. If not received at the seller's place of business, the location where the
purchaser or the purchaser's donee, designated as such by the
purchaser, receives the digital product, including the location indicated
by instructions for delivery to the purchaser or donee, known to the
seller;
3. If the location where the purchaser or the purchaser's done receives the
digital product is not known, the purchaser's address maintained in the
ordinary course of the seller's business when use of this address does
not constitute bad faith;
4. If no address for the purchaser is maintained in the ordinary course of
the seller's business, the purchaser's address obtained during the
consummation of the sale, including the address of a purchaser's
payment instrument, if no other address is available, when use of this
address does not constitute bad faith; and
5. If no address for the purchaser is obtained during the consummation of
the sale, the address where the digital good or digital code is first made
available for transmission by the seller or the address from which the
digital automated service or service described in RCW 82.04.050 (2)(g)
or (6)(b) was provided, disregarding for these purposes any location
that merely provided the digital transfer of the product sold.
Draft B&O Ordinance Page 17 of 23
25
D. If none of the methods in subsection [insert city code reference to .077(3)] for
determining where the delivery of digital products occurs are available after a
good faith effort by the taxpayer to apply the methods provided in subsections
[insert city code reference to .077(3)(a) through .077(3)(e)], then the city and the
taxpayer may mutually agree to employ any other method to effectuate an
equitable allocation of income from the sale of digital products. The taxpayer will
be responsible for petitioning the city to use an alternative method under this
subsection [insert city code reference to .077(D)]. The city may employ an
alternative method for allocating the income from the sale of digital products if the
methods provided in subsections [insert city code reference to .077(3)(a) through
.077(3)(e)] are not available and the taxpayer and the city are unable to mutually
agree on an alternative method to effectuate an equitable allocation of income
from the sale of digital products.
E. For purposes of subsections [insert city code reference to .077(3)(a) through
.077(3)(e)], "Receive" has the same meaning as in RCW 82.32.730.
F. Gross income derived from activities taxed as services and other activities taxed
under [insert city code reference to .050(1)(g)] shall be apportioned to the
city by multiplying apportionable income by a fraction, the numerator of which is
the payroll factor plus the service -income factor and the denominator of which is
two.
1. The payroll factor is a fraction, the numerator of which is the total
amount paid in the city during the tax period by the taxpayer for
compensation and the denominator of which is the total compensation
paid everywhere during the tax period. Compensation is paid in the city
if:
(a) The individual is primarily assigned within the city;
(b) The individual is not primarily assigned to any place of business
for the tax period and the employee performs fifty percent or more
of his or her service for the tax period in the city; or
(c) The individual is not primarily assigned to any place of business
for the tax period, the individual does not perform fifty percent or
more of his or her service in any city and the employee resides in
the city.
2 The service income factor is a fraction, the numerator of which is the
total service income of the taxpayer in the city during the tax period, and
the denominator of which is the total service income of the taxpayer
everywhere during the tax period. Service income is in the city if:
(a) The customer location is in the city; or
(b) The income -producing activity is performed in more than one
location and a greater proportion of the service -income -producing
activity is performed in the city than in any other location, based on
costs of performance, and the taxpayer is not taxable at the
customer location; or
(c) The service -income -producing activity is performed within the city,
and the taxpayer is not taxable in the customer location.
26
Draft B&O Ordinance Page 18 of 23
3. If the allocation and apportionment provisions of this subsection do not
fairly represent the extent of the taxpayer's business activity in the city or
cities in which the taxpayer does business, the taxpayer may petition for
or the tax administrators may jointly require, in respect to all or any part
of the taxpayer's business activity, that one of the following methods be
used jointly by the cities to allocate or apportion gross income, if
reasonable:
(a) Separate accounting;
(b) The use of a single factor;
(c) The inclusion of one or more additional factors that will fairly
represent the taxpayer's business activity in the city; or
(iv) The employment of any other method to effectuate an equitable allocation and
apportionment of the taxpayer's income.
G. The definitions in this subsection apply throughout this section.
1. "Apportionable income" means the gross income of the business
taxable under the service classifications of a city's gross receipts tax,
including income received from activities outside the city if the income
would be taxable under the service classification if received from
activities within the city, less any exemptions or deductions available.
2. "Compensation" means wages, salaries, commissions, and any other
form of remuneration paid to individuals for personal services that are or
would be included in the individual's gross income under the federal
internal revenue code.
3. "Individual" means any individual who, under the usual common law
rules applicable in determining the employer -employee relationship, has
the status of an employee of that taxpayer.
4. "Customer location" means the city or unincorporated area of a county
where the majority of the contacts between the taxpayer and the
customer take place.
5. "Primarily assigned" means the business location of the taxpayer
where the individual performs his or her duties.
6. "Service -taxable income" or "service income" means gross income of
the business subject to tax under either the service or royalty
classification.
7. "Tax period" means the calendar year during which tax liability is
accrued. If taxes are reported by a taxpayer on a basis more frequent
than once per year, taxpayers shall calculate the factors for the
previous calendar year for reporting in the current calendar year and
correct the reporting for the previous year when the factors are
calculated for that year, but not later than the end of the first quarter of
the following year.
Draft MO Ordinance Page 19 of 23
27
8. "Taxable in the customer location" means either that a taxpayer is
subject to a gross receipts tax in the customer location for the privilege
of doing business, or that the government where the customer is
located has the authority to subject the taxpayer to gross receipts tax
regardless of whether, in fact, the government does so.
H. Assignment or apportionment of revenue under this Section shall be made in
accordance with and in full compliance with the provisions of the interstate commerce
clause of the United States Constitution where applicable.
.078 Allocation and apportionment of printing and publishing income when
activities take place in more than one jurisdiction.
Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the
activities of printing, and of publishing newspapers, periodicals, or magazines, shall be
allocated to the principal place in this state from which the taxpayer's business is
directed or managed. As used in this section, the activities of printing, and of publishing
newspapers, periodicals, or magazines, have the same meanings as attributed to those
terms in RCW 82.04.280(1) by the Department of Revenue.
.090 Exemptions.
A. Public utilities. This chapter shall not apply to any person in respect to a
business activity with respect to which tax liability is specifically imposed under
the provisions of [local utility tax cite].
B. Investments - dividends from subsidiary corporations. (a) This chapter shall
not apply to amounts derived by persons, other than those engaging in banking,
loan, security, or other financial businesses, from investments or the use of
money as such, and also amounts derived as dividends by a parent from its
subsidiary corporations.
C. Insurance business. This chapter shall not apply to amounts received by any
person who is an insurer or their appointed insurance producer upon which a tax
based on gross premiums is paid to the state pursuant to RCW 48.14.020, and
provided further, that the provisions of this subsection shall not exempt any
bonding company from tax with respect to gross income derived from the
completion of any contract as to which it is a surety, or as to any liability as
successor to the liability of the defaulting contractor.
D. Employees: This chapter shall not apply to any person in respect to the person's
employment in the capacity as an employee or servant as distinguished from that
of an independent contractor. For the purposes of this subsection, the definition
of employee shall include those persons that are defined in the Internal Revenue
Code, as hereafter amended. A booth renter is an independent contractor for
purposes of this chapter.
E. Amounts derived from sale of real estate. This chapter shall not apply to
gross proceeds derived from the sale of real estate. This, however, shall not be
construed to allow an exemption of amounts received as commissions from the
sale of real estate, nor as fees, handling charges, discounts, interest or similar
financial charges resulting from, or relating to, real estate transactions. This
chapter shall also not apply to amounts received for the rental of real estate if the
28
Draft B&O Ordinance Page 20 of 23
rental income is derived from a contract to rent for a continuous period of thirty
(30) days or longer.
F. Mortgage brokers' third -party provider services trust accounts. This
chapter shall not apply to amounts received from trust accounts to mortgage
brokers for the payment of third -party costs if the accounts are operated in a
manner consistent with RCW 19.146.050 and any rules adopted by the director
of financial institutions.
G. Amounts derived from manufacturing, selling or distributing motor vehicle
fuel. This chapter shall not apply to the manufacturing, selling, or distributing
motor vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.36.010
and exempt under RCW 82.36.440, provided that any fuel not subjected to the
state fuel excise tax, or any other applicable deduction or exemption, will be
taxable under this chapter.
H. Amounts derived from liquor, and the sale or distribution of liquor. This
chapter shall not apply to liquor as defined in RCW 66.04.010 and exempt in
RCW 66.08.120.
I. Casual and isolated sales. This chapter shall not apply to the gross proceeds
derived from casual or isolated sales.
J. Accommodation sales. This chapter shall not apply to sales for resale by
persons regularly engaged in the business of making retail sales of the type of
property so sold to other persons similarly engaged in the business of selling
such property where
1. The amount paid by the buyer does not exceed the amount paid by the
seller to the vendor in the acquisition of the article and
2. The sale is made as an accommodation to the buyer to enable the
buyer to fill a bona fide existing order of a customer or is made within
fourteen (14) calendar days to reimburse in kind a previous
accommodation sale by the buyer to the seller.
K. Taxes collected as trust funds. This chapter shall not apply to amounts
collected by the taxpayer from third parties to satisfy third party obligations to pay
taxes such as the retail sales tax, use tax, and admission tax.
.100 Deductions. In computing the license fee or tax, there may be deducted from the
measure of tax the following items:
A. Receipts from tangible personal property delivered outside the State. In
computing tax, there may be deducted from the measure of tax under retailing or
wholesaling amounts derived from the sale of tangible personal property that is
delivered by the seller to the buyer or the buyer's representative at a location
outside the State of Washington.
B. Cash discount taken by purchaser. In computing tax, there may be deducted
from the measure of tax the cash discount amounts actually taken by the
purchaser. This deduction is not allowed in arriving at the taxable amount under
the extracting or manufacturing classifications with respect to articles produced
or manufactured, the reported values of which, for the purposes of this tax, have
been computed according to the "value of product" provisions.
Draft B&O Ordinance Page 21 of 23
29
C. Credit losses of accrual basis taxpayers. In computing tax, there may be
deducted from the measure of tax the amount of credit losses actually sustained
by taxpayers whose regular books of account are kept upon an accrual basis.
D. Constitutional prohibitions. In computing tax, there may be deducted from the
measure of the tax amounts derived from business which the City is prohibited
from taxing under the Constitution of the State of Washington or the Constitution
of the United States.
E. Receipts From the Sale of Tangible Personal Property and Retail Services
Delivered Outside the City but Within Washington. Effective January 1,
2008, amounts included in the gross receipts reported on the tax return derived
from the sale of tangible personal property delivered to the buyer or the buyer's
representative outside the City but within the State of Washington may be
deducted from the measure of tax under the retailing, retail services, or
wholesaling classification.
F. Professional employer services. In computing the tax, a professional
employer organization may deduct from the calculation of gross income the gross
income of the business derived from performing professional employer services
that is equal to the portion of the fee charged to a client that represents the actual
cost of wages and salaries, benefits, workers' compensation, payroll taxes,
withholding, or other assessments paid to or on behalf of a covered employee by
the professional employer organization under a professional employer
agreement.
G. Interest on investments or loans secured by mortgages or deeds of trust. In
computing tax, to the extent permitted by Chapter 82.14A ROW, there may be
deducted from the measure of tax by those engaged in banking, loan, security or
other financial businesses, amounts derived from interest received on
investments or loans primarily secured by first mortgages or trust deeds on non -
transient residential properties.
.110 Application to City's business activities. Any department, division, employee
association, or other subsection of the City that engages in any business activity which
if engaged in by any person would under this chapter require a business license and the
payment of any tax or fee shall make application, file returns, and pay any taxes or fees
imposed by this chapter.
.120 Tax part of overhead.
It is not the intention of this chapter that the taxes or fees herein levied upon persons
engaging in business be construed as taxes or fees upon the purchasers or customer,
but that such taxes or fees shall be levied upon, and collectible from, the person
engaging in the business activities herein designated and that such taxes or fees shall
constitute a part of the cost of doing business of such persons.
.130 Severability Clause.
If any provision of this chapter or its application to any person or circumstance is held
invalid, the remainder of the chapter or the application of the provision to other persons
or circumstances shall not be affected.
30 Draft B&O Ordinance Page 22 of 23
Section 4. 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 5. 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 6. 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 , 2018.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Draft B&O Ordinance Page 23 of 23
31
32
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON; AMENDING TUKWILA
MUNICIPAL CODE TITLE 3 "REVENUE AND FINANCE",
ADOPTING A NEW CHAPTER XX, ENTITLED "BUSINESS
AND OCCUPATION TAX ADMINISTRATIVE CODE",
PROVIDING ADMINISTRATIVE PROCESSES FOR
ADMINISTERING CITY BUSINESS AND OCCUPATION TAX
CODES; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, state law authorizes municipalities to impose a Business and Occupation
tax on business activities within the City; and
WHEREAS, in 2001, the Legislature passed EHB 2030 (RCW Chapter 35.102),
establishing a more uniform system of City Business and Occupation taxes through
mandatory adoption of a model Business and Occupation tax ordinance; and
WHEREAS, the 2003 Legislature also directed cities, working in conjunction with the
Association of Washington Cities, to establish and set a model of administrative
procedures in administering their business and occupation taxes based on;
WHEREAS, the Council adopted a Business and Occupation Tax Code in compliance
with RCW Chapter 35.102 and the model ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Section XXX, Administrative Provisions for Business and Occupation
Taxes, of Chapter XXX Business and Occupation Tax, of Title III (Revenue and Finance)
of the Tukwila Municipal Code, is hereby amended as follows:
.010 Purpose. Washington Constitution Article XI, Section 12 and RCW 35A.82.020 and
35A.11.020 (code cities); RCW 35.22.280(32) (first class cities); RCW 35.23.440(8)
(second class cities); and RCW 35.27.370(9) (fourth class cities and towns), which give
municipalities the authority to license for revenue. In the absence of a legal or
Draft B&O Administrative Provisions Page 1 of 16 33
constitutional prohibition, municipalities have the power to define taxation categories as
they see fit in order to respond to the unique concerns and responsibilities of local
government. It is intended that this chapter be as uniform as possible among the various
municipalities and consistent with the mandatory requirements of Chapter 35.102 RCW for
municipalities. Uniformity with provisions of state tax laws should not be presumed, and
references in this chapter to statutory or administrative rule changes do not mean state tax
statutes or rules promulgated by the Department of Revenue automatically apply. This
chapter is to provide administrative specific guidelines and provisions to implement,
administer, and enforce the City Business and Occupation tax code.
.015 Application of chapter stated. The provisions of this chapter shall apply with
respect to the taxes imposed under chapters and under other titles,
chapters, and sections in such manner and to such extent as indicated in each such
title, chapter or section.
.020 Definitions. For purposes of this chapter:
The definitions contained in chapter (tax portion of model ordinance) shall apply
equally to the provisions of this chapter unless the term is defined otherwise in this
chapter. In addition, the following definitions will apply.
A. "Reporting period." "Reporting period" means:
1. A one -month period beginning the first day of each calendar month (monthly);
or
2. A three-month period beginning the first day of January, April, July or October
of each year (quarterly); or
3. A twelve-month period beginning the first day of January of each year
(annual).
B. "Return." "Return" means any document a person is required by the City to file
to satisfy or establish a tax or fee obligation that is administered or collected by
the City and that has a statutorily defined due date.
C. "Successor." "Successor" means any person to whom a taxpayer quitting,
selling out, exchanging, or disposing of a business sells or otherwise conveys,
directly or indirectly, in bulk and not in the ordinary course of the taxpayer's
business, any part of the materials, supplies, merchandise, inventory, fixtures, or
equipment of the taxpayer. Any person obligated to fulfill the terms of a contract
shall be deemed a successor to any contractor defaulting in the performance of
any contract as to which such person is a surety or guarantor.
D. "Tax year," "taxable year." "Tax year" or "taxable year" means the calendar
year.
.021 Definitions -- References to Chapter 82.32 RCW
Where provisions of Chapter 82.32 RCW are incorporated in [insert city
code reference to section .090] of this Title, "Department" as used in the RCW shall
refer to the "Director" as defined in [insert city code reference to section
.030 of the model ordinance — some cities may need to add definition to their .030
provisions from the guidelines] and "warrant" as used in the RCW shall mean
"citation or criminal complaint."
34 Draft B&O Administrative Provisions Page 2 of 16
.025 Registration/license requirements.
No person shall engage in any business or conduct any business activity without first
obtaining a valid current business registration as required by TMC 5.04.015.
.030 Registration/license certificates.
CITIES WILL INSERT THEIR OWN REGISTRATION/LICENSES CERTIFICATE
LANGUAGE.
.040 When due and payable - Reporting periods - Monthly, quarterly, and annual
returns - Threshold provisions or Relief from filing requirements - Computing
time periods - Failure to file returns.
A. Other than any annual license fee or registration fee assessed under this
chapter, the tax imposed by this chapter shall be due and payable in quarterly
installments. At the Director's discretion, businesses may be assigned to a
monthly or annual reporting period depending on the tax amount owing or
type of tax. Tax payments are due on or before the last day of the next month
following the end of the assigned reporting period covered by the return.
B. Taxes shall be paid as provided in this chapter and accompanied by a return
on forms as prescribed by the Director. The return shall be signed by the
taxpayer personally or by a responsible officer or agent of the taxpayer. The
individual signing the return shall swear or affirm that the information in the
return is complete and true.
C. Tax returns must be filed and returned by the due date whether or not any tax
is owed.
D. For purposes of the tax imposed by chapter (tax portion of model
ordinance), any person whose value of products, gross proceeds of sales, or
gross income of the business, subject to tax after all allowable deductions, is
equal to or less than (1st OPTION: Twenty Thousand Dollars ($20,000) (or
higher threshold as determined by city) in the current calendar year) -or- (2nd
OPTION: Five Thousand Dollars ($5,000) (or higher threshold as determined
by the city) in the current quarter), shall file a return, declare no tax due on
their return, and submit the return to the Director. The gross receipts and
deduction amounts shall be entered on the tax return even though no tax may
be due. (Subsection D. is mandatory)
E. A taxpayer that commences to engage in business activity shall file a return
and pay the tax or fee for the portion of the reporting period during which the
taxpayer is engaged in business activity.
F. Except as otherwise specifically provided by any other provision of this
chapter, in computing any period of days prescribed by this chapter the day of
the act or event from which the designated period of time runs shall not be
included. The last day of the period shall be included unless it is a Saturday,
Sunday, or City or Federal legal holiday, in which case the last day of such
period shall be the next succeeding day which is neither a Saturday, Sunday,
or City or Federal legal holiday.
Draft B&O Administrative Provisions
Page 3 of 16
35
G. If any taxpayer fails, neglects or refuses to make a return as and when
required in this chapter, the Director is authorized to determine the amount of
the tax or fees payable by obtaining facts and information upon which to base
the Director's estimate of the tax or fees due. Such assessment shall be
deemed prima facie correct and shall be the amount of tax owed to the City
by the taxpayer. The Director shall notify the taxpayer by mail of the amount
of tax so determined, together with any penalty, interest, and fees due, the
total of such amounts shall thereupon become immediately due and payable.
.050 Payment methods - Mailing returns or remittances - Time extension -
Deposits - Recording payments - Payment must accompany return - NSF checks.
A. Taxes shall be paid to the Director in United States currency by bank draft,
certified check, cashier's check, personal check, money order, cash, or by wire
transfer or electronic payment if such wire transfer or electronic payment is
authorized by the Director. If payment so received is not paid by the bank on
which it is drawn, the taxpayer, by whom such payment is tendered, shall remain
liable for payment of the tax and for all legal penalties, the same as if such
payment had not been tendered. Acceptance of any sum by the Director shall
not discharge the tax or fee due unless the amount paid is the full amount due.
B. A return or remittance that is transmitted to the City by United States mail shall
be deemed filed or received on the date shown by the cancellation mark stamped
by the Post Office upon the envelope containing it. The Director may allow
electronic filing of returns or remittances from any taxpayer. A return or
remittance which is transmitted to the City electronically shall be deemed filed or
received according to procedures set forth by the Director.
C. If a written request is received prior to the due date, the Director, for good cause,
may grant, in writing, additional time within which to make and file returns.
D. The Director shall keep full and accurate records of all funds received or
refunded. The Director shall apply payments first against all penalties and
interest owing, and then upon the tax, without regard to any direction of the
taxpayer.
E. For any return not accompanied by a remittance of the tax shown to be due
thereon, the taxpayer shall be deemed to have failed or refused to file a return
and shall be subject to the penalties and interest provided in this chapter.
F. Any payment made that is returned for lack of sufficient funds or for any other
reason will not be considered received until payment by certified check, money
order, or cash of the original amount due, plus a "non -sufficient funds" (NSF)
charge set by the Director is paid in full. Any license issued upon payment with a
NSF check will be considered void, and shall be returned to the Director. No
license shall be reissued until payment (including the NSF fee) is received.
G. The Director is authorized, but not required, to mail tax return forms to taxpayers,
but failure of the taxpayer to receive any such forms shall not excuse the
taxpayer from filing returns and making payment of the taxes or fees, when and
as due under this chapter.
.060 Records to be preserved - Examination - Estoppel to question assessment.
36 Draft B&O Administrative Provisions Page 4 of 16
Every person liable for any fee or tax imposed by this chapter shall keep and preserve,
for a period of five (5) years after filing a tax return, such records as may be necessary
to determine the amount of any fee or tax for which the person may be liable; which
records shall include copies of all federal income tax and state tax returns and reports
made by the person. All books, records, papers, invoices, vendor lists, inventories,
stocks of merchandise, and other data including federal income tax and state tax
returns and reports shall be open for examination at any time by the Director or its duly
authorized agent. Every person's business premises shall be open for inspection or
examination by the Director or a duly authorized agent.
A. If a person does not keep the necessary books and records within the City, it
shall be sufficient if such person (a) produces within the City such books and
records as may be required by the Director, or (b) bears the cost of examination
by the Director's agent at the place where such books and records are kept;
provided that the person electing to bear such cost shall pay in advance to the
Director the estimated amount thereof including round-trip fare, lodging, meals
and incidental expenses, subject to adjustment upon completion of the
examination.
B. Any person who fails, or refuses a Department request, to provide or make
available records, or to allow inspection or examination of the business premises,
shall be forever barred from questioning in any court action, the correctness of
any assessment of taxes made by the City for any period for which such records
have not been provided, made available or kept and preserved, or in respect of
which inspection or examination of the business premises has been denied. The
Director is authorized to determine the amount of the tax or fees payable by
obtaining facts and information upon which to base the estimate of the tax or fees
due. Such fee or tax assessment shall be deemed prima facie correct and shall
be the amount of tax owing the City by the taxpayer. The Director shall notify the
taxpayer by mail the amount of tax so determined, together with any penalty,
interest, and fees due; the total of such amounts shall thereupon become
immediately due and payable.
.070 Accounting methods.
A. A taxpayer may file tax returns in each reporting period with amounts based upon
cash receipts only if the taxpayer's books of account are kept on a cash receipts
basis. A taxpayer that does not regularly keep books of account on a cash
receipts basis must file returns with amounts based on the accrual method.
B. The taxes imposed and the returns required hereunder shall be upon a calendar
year basis.
.080 Public work contracts - Payment of fee and tax before final payment for work.
The Director may, before issuing any final payment to any person performing any public
work contract for the City, require such person to pay in full all license fees or taxes due
under this title from such person on account of such contract or otherwise, and may
require such taxpayer to file with the Director a verified list of all subcontractors
supplying labor and/or materials to the person in connection with said public work.
Draft B&O Administrative Provisions
Page 5 of 16
37
.090 Underpayment of tax, interest, or penalty — Interest.
If, upon examination of any returns, or from other information obtained by the Director, it
appears that a tax or penalty less than that properly due has been paid, the Director
shall assess the additional amount found to be due and shall add thereto interest on the
tax only. The Director shall notify the person by mail of the additional amount, which
shall become due and shall be paid within thirty (30) days from the date of the notice, or
within such time as the Director may provide in writing.
A. For the purposes of this section, the rate of interest to be charged for any late or
underpayment of taxes and/or assessments shall be in accordance with ROW
82.32.050 as it now exists or as it may be amended.
B. If subsection A of this section is held to be invalid, then the provisions of ROW
82.32.050 existing at the effective date of this ordinance shall apply.
(Mandatory)
.095 Time in which assessment may be made.
The Director shall not assess, or correct an assessment for, additional taxes, penalties,
or interest due more than four years after the close of the calendar year in which they
were incurred, except that the Director may issue an assessment:
A. Against a person who is not currently registered or licensed or has not filed a tax
return as required by this chapter for taxes due within the period commencing 10
years prior to the close of the calendar year in which the person was contacted in
writing by the Director;
B. Against a person that has committed fraud or who misrepresented a material
fact; or
C. Against a person that has executed a written waiver of such limitations.
.100 Over payment of tax, penalty, or interest - Credit or refund - Interest rate -
Statute of limitations.
A. If, upon receipt of an application for a refund, or during an audit or examination of
the taxpayer's records and tax returns, the Director determines that the amount
of tax, penalty, or interest paid is in excess of that properly due, the excess
amount shall be credited to the taxpayer's account or shall be refunded to the
taxpayer. Except as provided in subsection (2) of this section, no refund or credit
shall be made for taxes, penalties, or interest paid more than four (4) years prior
to the beginning of the calendar year in which the refund application is made or
examination of records is completed.
B. The execution of a written waiver shall extend the time for applying for, or making
a refund or credit of any taxes paid during, or attributable to, the years covered
by the waiver if, prior to the expiration of the waiver period, an application for
refund of such taxes is made by the taxpayer or the Director discovers that a
refund or credit is due.
C. Refunds shall be made by means of vouchers approved by the Director and by
the issuance of a City check or warrants drawn upon and payable from such
funds as the City may provide.
38 Draft B&O Administrative Provisions
Page 6 of 16
D. Any final judgment for which a recovery is granted by any court of competent
jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in
the same manner, as provided in subsection (3) of this section, upon the filing
with the Director a certified copy of the order or judgment of the court.
E. The rate of interest on overpayments of taxes on refunds or credits of amounts
paid or other recovery allowed a taxpayer shall be in accordance with RCW
82.32.060 as it now exists or as it may be amended.
F. If subsection E of this section is held to be invalid, then the provisions of ROW
82.32.060 existing at the effective date of this ordinance shall apply (Mandatory)
.110 Late payment - Disregard of written instructions - Evasion - Penalties.
A. If payment of any tax due on a return to be filed by a taxpayer is not received by
the Director by the due date, the Director shall add a penalty in accordance with
RCW 82.32.090(1), as it now exists or as it may be amended.
B. If the Director determines that any tax has been substantially underpaid as
defined in RCW 82.32.090(2), there shall be added a penalty in accordance with
RCW 82.32.090(2), as it now exists or as it may be amended.
C. If a citation or criminal complaint is issued by the Director for the collection of
taxes, fees, assessments, interest or penalties, there shall be added thereto a
penalty in accordance with RCW 82.32.090(3), as it now exists or as it may be
amended.
D. If the Director finds that a person has engaged in any business or performed any
act upon which a tax is imposed under this title and that person has not obtained
from the Director a license as required by TMC 5.04, the Director shall impose a
penalty in accordance with RCW 82.32.090(4), as it now exists or as it may be
amended. No penalty shall be imposed under this subsection (4) if the person
who has engaged in business without a license obtains a license prior to being
notified by the Director of the need to be licensed.
E. If the Director determines that all or any part of a deficiency resulted from the
taxpayer's failure to follow specific written tax reporting instructions, there shall
be assessed a penalty in accordance with RCW 82.32.090(5), as it now exists or
as it may be amended.
F. If the Director finds that all or any part of the deficiency resulted from an intent to
evade the tax payable, the Director shall assess a penalty in accordance with
RCW 82.32.090(6), as it now exists or as it may be amended.
G. The penalties imposed under subsections A through E above of this section can
each be imposed on the same tax found to be due. This subsection does not
prohibit or restrict the application of other penalties authorized by law.
H. The Director shall not impose both the evasion penalty and the penalty for
disregarding specific written instructions on the same tax found to be due.
I. For the purposes of this section, "return" means any document a person is
required by the City to file to satisfy or establish a tax or fee obligation that is
administered or collected by the City, and that has a statutorily defined due date.
J. If incorporation into the City code of future changes to RCW 82.32.090 is
deemed invalid, then the provisions of RCW 82.32.090 existing at the time this
ordinance is effective shall apply. (Mandatory)
Draft B&O Administrative Provisions
Page 7 of 16 39
.120 Cancellation of penalties.
A. The Director may cancel any penalties imposed under subsections .110 if the
taxpayer shows that its failure to timely file or pay the tax was due to reasonable
cause and not willful neglect. Willful neglect is presumed unless the taxpayer
shows that it exercised ordinary business care and prudence in making
arrangements to file the return and pay the tax but was, nevertheless, due to
circumstances beyond the taxpayer's control, unable to file or pay by the due
date. The Director has no authority to cancel any other penalties or to cancel
penalties for any other reason except as provided in subsection C.
B. A request for cancellation of penalties must be received by the Director within 30
days after the date the Department mails the notice that the penalties are due.
The request must be in writing and contain competent proof of all pertinent facts
supporting a reasonable cause determination. In all cases the burden of proving
the facts rests upon the taxpayer.
C. The Director may cancel the penalties in subsections .110 one time if a person:
1. Was not licensed, and filing returns,
2. Was unaware of its responsibility to file and pay tax, and
3. Obtained business licenses and filed past due tax returns within 30 days
after being notified by the Department.
4. The Director has no authority to cancel any other penalties or to cancel
penalties or interest charged upon amounts due for any other reason except
as provided in subsection C of this section.
.130 Taxpayer quitting business - Liability of successor.
A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise
disposes of his business or his stock of goods, any tax payable hereunder shall
become immediately due and payable. Such taxpayer shall, within ten (10) days
thereafter, make a return and pay the tax due.
B. Any person who becomes a successor shall become liable for the full amount of
any tax owing. The successor shall withhold from the purchase price a sum
sufficient to pay any tax due to the city from the taxpayer until such time as:
1. The taxpayer shall produce a receipt from the City showing payment in full of
any tax due or a certificate that no tax is due, or
2. More than six (6) months has passed since the successor notified the Director
of the acquisition and the Director has not issued and notified the successor
of an assessment.
C. Payment of the tax by the successor shall, to the extent thereof, be deemed a
payment upon the purchase price. If such payment is greater in amount than the
purchase price, the amount of the difference shall become a debt due such
successor from the taxpayer.
D. Notwithstanding the above, if a successor gives written notice to the Director of
the acquisition, and the Department does not within six (6) months of the date it
received the notice issue an assessment against the taxpayer and mail a copy of
that assessment to the successor, the successor shall not be liable for the tax.
40 Draft B&O Administrative Provisions
Page 8 of 16
THE FOLLOWING ARE SUGGESTED APPEAL PROCEDURES. INDIVIDUAL CITIES
MAY ADOPT PROVISIONS SIMILAR TO THESE OR DEVELOP THEIR OWN
PROCEDURES (WE ENCOURAGE CITIES TO CHECK WITH OTHER CITIES AND THE
RCW):
.140 Administrative Appeal.
Any person, except one who has failed to comply with section .060, aggrieved by the
amount of the fee or tax determined by the Director to be required under the provisions
of this chapter may pay the amount due and appeal from such determination by filing a
written notice of appeal with the City Clerk within 30 days from the date written notice of
such amount was mailed to the taxpayer. A filing fee in an amount in accordance with
the fee schedule adopted by resolution of the City Council shall be submitted with the
appeal, which filing fee is required to process the appeal. The Hearing Examiner shall,
as soon as practical, fix a time and place for the hearing of such appeal, and shall
cause a notice of the time and place thereof to be delivered or mailed to the parties.
The hearing shall be conducted in accord with the provisions of (applicable city
ordinance). The decision of the Hearing Examiner shall indicate the correct amount of
the fee or tax owing.
.150 Judicial Review of Administrative Appeal Decision.
The decision of the Hearing Examiner is final, subject to review by either party under the
provision of RCW 7.16.040, so long as the appealing party files and serves upon all
necessary parties the petition for granting a writ of review within twenty (20) days of the
date of issuance of the hearing examiner's decision. The City shall have the same right
of review from the administrative decision as does a taxpayer.
.160 Director to make rules.
The Director shall have the power, from time to time, to adopt, publish and enforce rules
and regulations not inconsistent with this chapter or with law for the purpose of carrying
out the provisions of this chapter and it shall be unlawful to violate or fail to comply with,
any such rule or regulation.
.170 Ancillary allocation authority of Director.
The Director is authorized to enter into agreements with other Washington cities which
impose an "eligible gross receipts tax":
A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by
the City of Tukwila, another city, or a contract auditor, provided, that such
contract auditor's pay is not in any way based upon the amount of tax assessed;
B. To allocate or apportion in a manner that fairly reflects the gross receipts earned
from activities conducted within the respective cities the gross proceeds of sales,
gross receipts, or gross income of the business, or taxes due from any person
that is required to pay an eligible gross receipts tax to more than one Washington
city.
C. To apply the City's tax prospectively where a taxpayer has no office or place of
business within the City and has paid tax on all gross income to another
Washington city where the taxpayer is located; provided that the other city
Draft B&O Administrative Provisions
Page 9 of 16
41
maintains an eligible gross receipts tax, and the income was not derived from
contracts with the City.
.180 Mailing of Notices.
Any notice required by this chapter to be mailed to any taxpayer or licensee shall be
sent by ordinary mail, addressed to the address of the taxpayer or licensee as shown by
the records of the Director. Failure of the taxpayer or licensee to receive any such
mailed notice shall not release the taxpayer or licensee from any tax, fee, interest, or
any penalties thereon, nor shall such failure operate to extend any time limit set by the
provisions of this chapter. It is the responsibility of the taxpayer to inform the Director in
writing about a change in the taxpayer's address.
.190 Tax declared additional.
The license fee and tax levied within TMC 5 shall be additional to any license fee or tax
imposed or levied under any law or any other ordinance of the City of Tukwila except as
herein otherwise expressly provided.
.200 Public disclosure - Confidentiality - Information sharing.
A. For the purposes of this section, defined terms shall be as set forth in
[reference this chapter] except as otherwise stated:
1. "Disclose" means to make known to any person in any manner whatever a
return or tax information;
2. "Tax information" means:
a. A taxpayer's identity;
b. The nature, source, or amount of the taxpayer's income, payments,
receipts, deductions, exemption, credits, assets, liability, net worth, tax
liability deficiencies, over assessments, or tax payments, whether taken
from the taxpayer's books and records or any other source;
c. Whether the taxpayer's return was, is being, or will be examined or
subject to other investigation or processing; or
d. Other data received by, recorded by, prepared by, or provided to the
City with respect to the determination or the existence, or possible
existence, or liability, or the amount thereof, of a person under the
[City's tax code] for a tax, penalty, interest, fine, forfeiture, or other
imposition, or offense. However, data, material, or documents that do
not disclose information related to a specific or identifiable taxpayer do
not constitute tax information under this section. Nothing in this chapter
requires any person possessing data, material, or documents made
confidential and privileged by this section to delete information from
such data, material or documents so as to permit its disclosure.
42 Draft B&O Administrative Provisions
Page 10 of 16
3. "City agency" means every City office, department, division, bureau, board,
commission, or other City agency.
4. "Taxpayer identity" means the taxpayer's name, address, telephone number,
registration number, or any combination thereof, or any other information
disclosing the identity of the taxpayer.
B. Returns and tax information are confidential and privileged, and except as
authorized by this section, neither the Director nor any other person may disclose
any return or tax information.
C. This section does not prohibit the Director from:
1. Disclosing such return or tax information in a civil or criminal judicial
proceeding or an administrative proceeding:
i. In respect of any tax imposed un [City's tax code] if the taxpayer or its
officer or other person liable under this title is a party in the
proceeding; or
ii. In which the taxpayer about whom such return or tax information is
sought and another state agency are adverse parties in the
proceeding.
2. Disclosing, subject to such requirements and conditions as the
Administrator prescribes, such return or tax information regarding a
taxpayer to such taxpayer or to such person or persons as that taxpayer
may designate in a request for, or consent to, such disclosure, or to any
other person, at the taxpayer's request, to the extent necessary to comply
with a request for information or assistance made by the taxpayer to such
other person. However, tax information not received from the taxpayer
must not be so disclosed if the Administrator determines that such
disclosure would compromise any investigation or litigation by any federal,
state, or local government agency in connection with the civil or criminal
liability of the taxpayer or another person, or that such disclosure would
identify a confidential informant, or that such disclosure is contrary to any
agreement entered into by the Administrator that provides for the
reciprocal exchange of information with other government agencies which
agreement requires confidentiality with respect to such information unless
such information is required to be disclosed to the taxpayer by the order of
any court;
3. Publishing statistics so classified as to prevent the identification of
particular returns or reports or items thereof;
Draft B&O Administrative Provisions
Page 11 of 16
43
4, Disclosing such return or tax information, for official purposes only, to the
mayor, chief administrative officer, or city attorney, or to any city agency,
or to any member of the City Council or their authorized designees dealing
with matters of taxation, revenue, trade, commerce, the control of industry
or the professions;
5. Permitting the City's records to be audited and examined by the proper
city, state or federal officer, his or her agents and employees;
6. Disclosing any such return or tax information to a peace officer as defined
in RCW 9A.04.110 or county or city prosecuting attorney, for official
purposes. The disclosure may be made only in response to a search
warrant, subpoena, or other court order, unless the disclosure is for the
purpose of criminal tax enforcement. A peace officer or county or city
prosecuting attorney who receives the return or tax information may
disclose that return or tax information only for use in the investigation and
a related court proceeding, or in the court proceeding for which the return
or tax information originally was sought or where otherwise allowed to be
disclosed under this section;
7. Disclosing any such return or tax information to the proper officer of the
Internal Revenue Service of the United States, the Canadian government
or provincial governments of Canada, or to the proper officer of the tax
Department of any state or city or town or county, for official purposes, but
only if the statutes of the United States, Canada or its provincial
governments, or of such other state or city or town or county, as the case
may be, grants substantially similar privileges to the proper officers of the
City;
8. Disclosing any such return or tax information to the United States
Department of Justice, including the Bureau of Alcohol, Tobacco, Firearms
and Explosives, the Department of Defense, the Immigration and Customs
Enforcement and the Customs and Border Protection agencies of the
United States Department of Homeland Security, the United States Coast
Guard, the Alcohol and Tobacco Tax and Trade Bureau of the United
States Department of Treasury, and the United States Department of
Transportation, or any authorized representative of these federal agencies
or their successors, for official purposes;
9. Publishing or otherwise disclosing the text of a written determination
designated by the Administrator as a precedent pursuant to RCW
82.32.410.
44 Draft B&O Administrative Provisions
Page 12 of 16
10. Disclosing, in a manner that is not associated with other tax information,
the taxpayer name, entity type, business address, mailing address,
revenue tax registration numbers and the active/closed status of such
registrations, state or local business license registration identification and
the active/closed status and effective dates of such licenses, reseller
permit numbers and the status of such permits, North American Industry
Classification System or Standard Industrial Classification Code of a
taxpayer, and the dates of opening and closing of business. This
subsection may not be construed as giving authority to any person
receiving such information to use such information for any commercial
purpose;
11. Disclosing such return or tax information that is also maintained by
another Washington state or local governmental agency as a public record
available for inspection and copying under the provisions of Chapter 42.56
RCW or is a document maintained by a court of record and is not
otherwise prohibited from disclosure;
12. Disclosing such return or tax information to the United States Department
of Agriculture, or successor Department or agency, for the limited purpose
of investigating food stamp fraud by retailers;
13. Disclosing to a financial institution, escrow company or title company, in
connection with specific real property that is the subject of a real estate
transaction, current amounts due the City for a filed judgment, or lien
against the real property;
14. Disclosing to a person against whom the Administrator has asserted
liability as a successor under the City's tax codes any return or tax
information pertaining to the specific business of the taxpayer to which the
person has succeeded;
15. Disclosing real estate excise tax affidavit forms in the possession of the
City, including real estate excise tax affidavit forms for transactions
exempt or otherwise not subject to tax; or
16. Disclosing such return or tax information to the court or hearing examiner
in respect to the Administrator's application for a subpoena if there is
probable cause to believe that records in the possession of a third party
will aid the Administrator in connection with its official duties under this title
or a civil or criminal investigation.
D. 1. The Administrator may disclose return or taxpayer information to a person
under investigation or during any court or administrative proceeding against a
Draft B&O Administrative Provisions
Page 13 of 16
45
person under investigation as provided in this subsection D. The disclosure must
be in connection with the Administrator's official duties under this title, or a civil or
criminal investigation. The disclosure may occur only when the person under
investigation and the person in possession of data, materials, or documents are
parties to the return or tax information to be disclosed.
2. Before disclosure of any tax return or tax information under this subsection D,
the Administrator must, through written correspondence, inform the taxpayer of
the requested disclosure. The correspondence must clearly identify the data,
materials, or documents to be disclosed. The Administrator may not disclose any
tax return or tax information under this subsection D until the time period allowed
in subsection D.3 of this section has expired or until the court has ruled on any
challenge brought under subsection D.3 of this section.
3. The taxpayer has twenty (20) days from the receipt of the written request
required under this subsection to petition the superior court of the county in which
the petitioner resides (or with any court with jurisdiction over the matter that
allows disclosure of information under this subsection D) for injunctive relief
consistent with the provisions of applicable state law governing disclosure of
taxpayer information.
4. Requesting information under this subsection that may indicate that a
taxpayer is under investigation does not constitute a disclosure of tax return or
tax information under this section.
E. Service of and compliance with a subpoena issued by the court or any
administrative body with authority to issue subpoenas does not constitute a
disclosure of return or tax information under this section. Notwithstanding
anything else to the contrary in this section, a person served with a subpoena
issued by the court or administrative body may disclose the existence or content
of the subpoena and the records therein identified to that person's legal counsel.
F. Any person acquiring knowledge of any return or tax information in the course
of his or her employment with the City and any person acquiring knowledge of
any return or tax information as provided under subsections C.3, 4, 5, 6, 7, or 9
of this section, who discloses any such return or tax information to another
person not entitled to knowledge of such return or tax information under the
provisions of this section is guilty of a misdemeanor. If the person guilty of such
violation is an officer or employee of the City, such person must forfeit such office
or employment and is incapable of holding any public office or employment in this
city for a period of two years thereafter.
.210 Tax constitutes debt.
46 Draft B&O Administrative Provisions
Page 14 of 16
Any license fee or tax due and unpaid under this chapter, and all interest and penalties
thereon, shall constitute a debt to the City of Tukwila and may be collected in the same
manner as any other debt in like amount, which remedy shall be in addition to all other
existing remedies.
.220 Unlawful actions — Violation — Penalties.
A. It shall be unlawful for any person liable for fees under this chapter (or other
chapters as listed):
1. To violate or fail to comply with any of the provisions of this chapter or any
lawful rule or regulation adopted by the Director;
2. To make any false statement on any license application or tax return;
3. To aid or abet any person in any attempt to evade payment of a license
fee or tax;
4. To fail to appear or testify in response to a subpoena issued pursuant to
this chapter;
5. To testify falsely in any investigation, audit, or proceeding conducted
pursuant to this Chapter.
B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any
person convicted of a violation of this chapter may be punished by a fine not to
exceed One Thousand Dollars ($1,000), imprisonment not to exceed one year, or
both fine and imprisonment. Penalties or punishments provided in this chapter
shall be in addition to all other penalties provided by law.
C. Any person, or officer of a corporation, convicted of continuing to engage in
business after the revocation of a license shall be guilty of a gross misdemeanor
and may be punished by a fine not to exceed Five Thousand Dollars ($5,000), or
imprisonment not to exceed one year, or both fine and imprisonment.
Section 2. Section Title.
Section 3. Repealer. Ordinance No. XXXX is hereby repealed. [if applicable]
Section 4. 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 5. 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 6. 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.
Draft B&O Administrative Provisions
Page 15 of 16
47
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2016.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel Turpin, City Attorney
Allan Ekberg, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
48 Draft B&O Administrative Provisions
Page 16 of 16
Local Business (B&O) Tax Rates
Effective January 1, 2018
City
Phone #
Manufacturing
rate
Retail rate
Services rate
Wholesale
rate
Threshold
Quarterly
Annual
Aberdeen
(360) 533-4100
0.002
0.003 e
0.00375 e
0.003 e
$5,000
$20,000
Algona
(253) 833-2897
0.00045
0.00045
0.00045
0.00045
$10,000
$40,000
Bainbridge Island
(206) 780-8668
0.001
0.001
0.001
0.001
$150,000
Bellevue
(425) 452-6851
0.001496
0.001496
0.001496
0.001496
$160,000
Bellingham
(360) 778-8010
0.0017
0.0017
0.0044 e
0.0017
$5,000
$20,000
Bremerton
(360) 473-5311
0.0016
0.00125
0.002
0.0016
$160,000
Burien
(206) 241-4647
0.001
0.001
0.001
0.001
$200,000
Cosmopolis
(360) 532-9230
0.002
0.002
0.002
0.002
$5,000
$20,000
Darrington
(360) 436-1131
0.00075
0.00075
0.00075
0.00075
$20,000
Des Moines
(206) 878-4595
0.002
0.002
0.002
0.002
$50,000
DuPont
(253) 964-8121
0.001
0.001
0.001
0.001
$5,000
$20,000
Everett
(425) 257-8610
0.001
0.001
0.001
0.001
$5,000
$20,000
Everson
(360) 966-3411
0.002
0.002
$1000,000
Granite Falls**
(360) 691-6441
Hoquiam
(360) 532-5700
0.00200
0.00200
0.00200
0.00200
$5,000
$20,000
Ilwaco
(360) 642-3145
0.00200
0.00200
0.00200
0.00200
$20,000
Issaquah
(425) 837-3054
0.00120
0.00120
0.00150
0.00120
$25,000
$100,000
Kelso
(360) 423-0900
0.00100
0.00100
0.00200
0.00100
$20,000
Kenmore
(425) 398-8900
0.00200 *
$5,000'
Kent
(253) 856-6266
0.00046
0.00046
0.00152
0.00152
$62,500
$250,000
Lacey
(360) 491-3214
0A0100
0.00200
$5,000'
$20,000
Lake Forest Park
(206) 368-5440
0.00200
0.00200
0.00200
0.00200
$5,000
Long Beach
(360) 642-4421
0.00200
0.00200
0.00200
0.00200
$5,000
Longview
(360) 442-5040
0.00100
0.00100
0.00200
0.00100
$20,000
Mercer Island
(206) 275-7783
0.00100
0.00100
0.00100
0.00100
$150,000'
North Bend
(425) 888-1211
0.00200
0.00200
0.00200
0.00200
$5,000
Ocean Shores
(360) 289-2488
0.00200
0.00200
0.00200
0.00200
$5,000
$20,000
Olympia
(360) 753-8327
0.00100
0.00100
0.00200
0.00100
$5,000
$20,000
Pacific
(253) 929-1100
0.00200
0.00200
0.00200
0.00200
$5,000
$20,000
Port Townsend****
(360) 385-2700
0.00200
0.00200
0.00200
0.00200
$0
$100,000
Rainier
(360) 446-2265
0.00200
0.00200
0.00200
0.00200
$5,000
Raymond
(360) 942-3451
0.00200
0.00200
0.00200
0.00200
$5,000
$20,000
Renton****
(425) 430-6400
0.00085
0.00050
= 0.00085
0.00085
$500,000
Roy
(253) 843-1113
0.00100
0.00200
0.00200
0.00100
$5,000
$20,000
Ruston
(253) 759-3544
0.00110
0.00153
0.00200
0.00102
$5,000
$20,000
Seattle***
(206) 684-8484
0.00222 v
0.00222 v
0.00427 v
0.00222 v
$100,000
Shelton
(360) 426-4491
0.00100
0.00100
0.00100
0.00100
$5,000
$20,000; '-
Snoqualmie
(425) 888-1555
0.0015
0.0015
0.0015
0.0015
$5,000
South Bend
(360) 875-5571
0.001
0.002
0.002
0.002
$5,000
Tacoma
(253) 591-5252
0.00110
0.00153
0.00400 e
0.00102
$250,000
Tenino
(360) 264-2368
0.002
0.002
0.002
0.002
$5,000
$20,000
Tumwater
(360) 754-5855
0.001
0.001
0.002
0.001
$5,000
$20,000
Westport
(360) 268-0131
0.0025 e
0.005 e
0.005 e
0.0025 e
$5,000
Yelm
(360) 458-3244
0.001
0.002
0.002
0.001
$5,000
(v) = voter approved increase above statutory limit
(e) = rate higher than statutory limit because rate was effective prior to January 1, 1982 (i.e., grandfathered).
*Kenmore's B&O tax applies to heavy manufacturing only.
**Granite Falls repealed its B&O tax for all businesses other than extracting.
** Seattle changed its rates effective January 1, 2018.
**** Port Tonsend and Renton changed the minimal threshold in 2018
NOTE: Tax rates may apply to businesses categories other than those above. Thresholds are subject to change.
Exemptions, deductions, or other exceptions may apply in certain circumstances. Contact the city finance
department for more information.
Association of Washington Cities
Janua42917
50
Business & occupation tax classifications Page 1 of 2
Published on Washington Department of Revenue (https://dor.wa.gov)
usiness occupation tax classifications
Major B&O classifications
B&O classification Rate
Retailing .00471
Wholesaling .00484
Manufacturing .00484
Service & other activities .015
Specialized B&O tax classifications
B&O classification Rate
Extracting, Extracting for Hire .00484
.003424
Extracting Timber, Extracting for Hire Timber
Slaughtering, Breaking and Processing Perishable Meat; Manufacturing Wheat
into Flour; Soybean & Canola Processing
Travel Agent Commission; Tour Operators; International Charter Freight
00275
Brokers; Stevedoring; Assisted Living Facilities
Insurance Agents/Insurance Brokers Commissions; Child Care .00484
Prescription Drug Warehousing; Manufacturing Bio/Alcohol Fuel;
00138
Splitting/Processing Dried Peas
Publication of Newspapers .0035
Processing for Hire; Printing and Publishing .00484
Processing for Hire Timber Products .003424
Sale of Standing Timber .003424
Non -Manufacturing Aerospace Product Development .0090
Federal Aviation Administration (FAR) Part 145 Repair Stations .002904
Manufacturing of Timber or Wood Products .003424
Manufacturing of Aluminum Smelter .002904
Manufacturing of Commercial Airplanes, Components, or Aerospace Tooling .002904
.00138
littps://dor.wa.gov/print/46223
51
8/15/2018
Business & occupation tax classifications Page 2 of 2
Wholesaling of Commercial Airplanes, Components, or Aerospace Tooling
Retailing of Commercial Airplanes, Component, or Aerospace Tooling
Manufacturers/Processors for Hire of Semiconductor Materials
.002904
.002904
.00275
Royalties .015
Wholesaling of Timber or Wood Products .003424
Wholesaling of Manufactured Aluminum .002904
Warehousing; Radio & TV Broadcasting; Public Road Construction;
Government Contracting; Chemical Dependency Center; Canned Salmon .00484
Labelers
Radioactive Waste Disposal .0330
Public or Nonprofit Hospitals; Qualified Co-ops .015
For Profit Hospitals; Scientific R&D .015
Cleanup of Radioactive Waste for US Government .00471
Service & Other Activities; Gambling Contests of Chance (less than $50,000 a
015
year)
Gambling Contests of Chance ($50,000 a year or greater) .0163
Parimutuel Wagering .0013
Retailing of Interstate Transportation Equipment .00484
Manufacturing or Wholesaling of Solar Energy .00275
Source URL: https://doma.gov/find-taxes-ratestusiness-occupation-tax/business-occupation-tax-
classifications
52https://dor.wa.gov/print/46223
8/15/2018
City of Tukwila
Allan Ekberg, Mayor
INFOR ATIONAL MEMORANDU
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
BY: Vicky Carlsen, Deputy Finance Director
CC: Mayor Ekberg
DATE: August 15, 2018
SUBJECT: Revisions to Tukwila Municipal Code 3.48 — Commercial Parking Tax
(Updated from August 6, 2018 Committee of the Whole meeting)
ISSUE
Recommendation for Council to modify Tukwila Municipal Code (TMC) 3.48 to: 1) Increase the
Commercial Parking Tax Rate and 2) add a penalty for late payment.
BACKGROUND
In 1998, the Tukwila City Council adopted Ordinance 1852 which provided for a five percent tax
to be levied on gross revenues generated by commercial parking lots in the City. Since the
adoption of the Ordinance, the taxation rate has remained unchanged. A public hearing on
proposed revisions was held on November 21, 2017 and the draft ordinance has been further
revised based upon comments at the hearing.
TMC requires that parking taxes be remitted on or before the last day of the month following the
month during which the taxes were collected. However, the Municipal Code does not outline a
penalty for late payments, and so there is no incentive for payments to be made on time.
DISCUSSION
The initial proposed revision included a rate change from 5% to 15%, with the new rate effective
January 1, 2018. That Ordinance has been revised to include a more gradual schedule of
increase, shown below.
• January 1, 2019 8% tax
• January 1, 2020 11% tax
• January 1, 2021 15% tax
This change alleviates most of the concerns heard from the business community.
In addition, over 50% of parking taxes in Tukwila were paid late. Implementing a 10% late fee
would encourage businesses to submit taxes on time, improving the predictability of cash flow,
and bringing the parking tax penalty in line with penalties assessed for other City taxes.
Follow up after August 6, 2018 Committee of the Whole
Starfire Sports spoke at the August 6, 2016 meeting asking for relief from the proposed increase
in parking taxes. Staff was requested to have a legal review associated with non-profit agencies
and parking taxes.
After legal review, it was determined that there is nothing that would prohibit the City from
allowing for a different tax rate for non-profit agencies. Per RCW 82.80.030(2)(e) "The tax rate
53
INFORMATIONAL MEMO
Page 2
varies with zOOinqQ[location Ofthe facility, the duration of the parhiOg.the time ufentry o[exit,
the type or use of the vehicle, or other reasonable factors."
Staff ioreomnmendinQthat the ordinance bemodified to set the tax rate at5%for commercial
parkinQfacilities operated bynonprofit aqencieeon[jtyovvnedpnoperUeo. ChanQiOQthe tax
rate for 8torfire would result in a reduction in projected revenue of approximately $10 thousand
in 2019. $21 thousand in 2020. and $38thoVaoOd in 2021�
Another option to consider would be to increase the parkinq tax rate in two steps rather than
three. Effective January 2O19the rate could increase bz1O% and January 2O2Qthe rate could
increase to 15%. This would replace revenue lost if8tgdiroiecapped at596and would
increase fundinqavailable for roadway projects. The hd|ovvinqchart shows possible p8d<inq tax
revenue under different scenarios.
Potential Parking Tax Revenue (Based on2O17revenue)
2019 2020 2021
(Starfire not capped at 5%)
Proposed 2step increase (1Og6. 15%)
343000 472,000 643/000
643,000
607,000�
643,000
607,000�
The City currently collects p8rkinJtax revenue from the fD|kJvvinqVGFhOOestablishments:
SeaTaoHote| EnlbaaaK CHATukvx|e Ooub|ptree |nt'|Gateway E. Courtyard b«Marriott, RT
Hotels Econo LodOe, RT Hotels 8e@Tec NE VVaShinqton Towere, CHATukwi|a. Gtarfina Sports,
Republic FrarkinQ(Sounder etGtimone).R���b|icPg�ki��(154 ).8hutt|eF'arkTvvo.OiaOnDnd
ParNngSvoa.
FINANCIAL IMPACT
The following projected revenues are based on 2017 tax revenues collected at the 5% rate.
Projected Annual Commercial Parking Tax Revenue |
| 201 January 2019,8% | 2020i 11% / 2021, 15% }
�214,4K93;<B
343,1�]9 |
471,885 $ 643,479 |
RECOMMENDATION
The City Council is being asked to give policy direction on the options described above for
incorporation into the draft ordinance for Committee of the Whole review.
54 WA208Info Memus�Porkin Tax 81o10docx
City of Tukwila
Allan Ekberg, Mayor
.1906
INFOR ATIONAL E ORANDU
TO: Finance Committee
FROM: Stephanie Brown, Human Resources Director
CC: Mayor Allan Ekberg
DATE: August 15, 2018
SUBJECT: Review of Compensation Policy Resolution No. 1796
Update from July 17 Finance Committee Meeting
Note: This is a new informational memorandum with the intent to capture the compensation policy
review and discussion outcomes in preparation for discussion with the full Council.
At the July 17, Finance Committee meeting, Administration sought committee direction to finalize the
scope of the review of the City Council compensation policy. The committee requested that
Administration bring back recommendations on the following proposed policy change considerations of
above and below market adjustments, comparable cities, compression, recruitment incentives, and the
process for non -represented compensation review.
In addition, as directed by the Council, Administration has conducted the external market study using the
Association of Washington Cities and County Employee Salary and Benefit Survey for 2018. Once the
regressions analysis was applied to the raw data, the results show we are still close to market and are
considered very competitive (Exhibit A.1 and A.2). This was also the case when we did the regression
analysis for 2017.
In future years, to address the potential for above and below market wage adjustments, it is recommended
that Council adopt the Market Competitiveness standard provided by our Mr. Lawson, our compensation
consultant as it provides an objective guide to address when positions are out of alignment with the
market.
Option 1
The Market Competitiveness Standard:
+/-5% to +/-10% - Competitive with market
+/-10% to +/-15% - Possibly Misaligned with market
+/-15% and above - Significantly Misaligned with market
For positions that are possibly and significantly misaligned with the market would require review of the
data to ensure the appropriateness of market data and review of job classifications to ensure appropriate
placement.
55
INFORMATIONAL MEMO
Page 2
Below are three examples of a process Council could adopt using the Market Competitiveness Standard:
OPTION A — External Market Study
• During External Market Study (for even numbered years) — Positions that are 5% or more below
market and up to 10% above are considered competitive with the market and will receive a
market adjustment the year the market adjustment is to occur.
• Those positions 10% to 15% above the market will not receive an adjustment during the year the
market adjustment is to occur and will warrant further evaluation and possible reclassification. If
further analysis results in reclassification, any adjustments will be made in alignment with City
policy.
OPTION B — Internal Equity
• Considerations for cost of living adjustment (COLA) for odd numbered years will be based upon
internal equity with represented groups to determine if an adjustment is warranted.
Administration will inform City Council if an adjustment is warranted prior to implementation.
OPTION C — Written Justification for Misaligned Positions
The other option would be to update the current language in Resolution No. 1796 Section B.2. to state "If
the City's pay schedule for any classification that does not represent the average of comparable salary
ranges (+/-10%) written justification must be provided to the City Council."
2. Compression
As it relates to defining Compression, Council Resolution No. 1796, states, "The goal of the City is to
mitigate or avoid salary compression issues where possible. An example of salary compression would be
when a non -represented supervisor earns less or is projected to earn less than those that he/she supervises
due to contracted wage increase."
During the Council work session Mr. Lawson, our consultant expressed that compression cannot be
totally mitigated. Therefore, Administration recommends that Council retain the current definition
reflected in the resolution as it is referenced above. It is further recommended to review the salary
structure more frequently preferably in the year a market study is done to ensure that wage adjustments
that occur over time do not create compression between salary bands.
3. Comparability
During even numbered years when an external market study is conducted, the Administration uses
Council Resolution No. 1796 parameters for comparability which looks at "All Puget Sound jurisdictions
with +/-50% of Tukwila's annual assessed valuation, based upon the Department of Revenue data, will be
used to create the list of comparable jurisdictions for evaluation of salary information." The issue of
comparability has been discussed during the review of this resolution, specifically, do the parameters of
+/-50% reflect the market to which we compare, or should the Committee also consider other factors to
determine external market comparability.
Mr. Lawson, our compensation consultant shared with the Council at their work session on June 19, that
comparability factors could include employee population, assessed valuation double or half the size of
Tukwila, geography, and demographics. Whereas, Administration would not recommend considering
assessed valuation of double the size of Tukwila, consideration of going above +50% would provide more
consistency where jurisdictions come in and out for comparison. For example, in the 2017 Market Study
Issaquah and Shoreline were included since they were within +50% of A.V. In the 2018 Market Study,
these two cities increased to 54% and 57% of A.V. and therefore were excluded (see table below).
56
INFORMATIONAL MEMO
Page 3
Assessed valuation changes annually as reported by the Department of Revenue, Taxing District Levy
Table 30.
City
2017 Assessed
Value
Assessed Value
% of Tukwila
2018 Assessed
Value
Assessed Value
% of Tukwila
Tukwila
$5.040
1.00%
$5.736
1.00%
Shoreline
$7.426
1.47%
$8.848
1.54%
Issaquah
$7.385
1.46%
$8.989
1.57%
Assessed Value represented in Billions
In addition, given that these concerns have been raised by the Non -Represented Employees group and in
previous discussions, the following are some suggested options for your consideration that will mitigate
the inconsistency the current policy parameters impose.
OPTION 1
"All Puget sound jurisdictions with +75/-50% of Tukwila's annual assessed valuation, using the most
current data from County Assessors, will be used to create the list of comparable jurisdictions for
evaluation of salary information." As reflected in Exhibit B, the assessed valuation comparison table, this
would serve to eliminate the in and out annually of comparator jurisdictions. If consideration were given
to this option, Administration recommends a "second criteria to assessed valuation, to include employee
population of similar size". As Exhibit B also shows, by increasing to +75% of assessed valuation there
would be more similar employee populations to compare to Tukwila.
OPTION 2
Make no change and retain current policy statement of comparison to "All Puget Sound jurisdictions of
+/-50% of Tukwila's annual assessed valuation".
New Recruitment Incentives
The Finance Committee requested more information on what other cities do to recruit and retain
employees. Twenty- five (25) Puget Sound Cities were surveyed and responded to our request on the
attached Exhibit C. The data shows that some cities offer hiring bonuses specifically to law enforcement
positions, additional vacation hours, or the ability to use vacation sooner than the typical six months.
Several cities did not offer any recruitment incentives.
As has been discussed in previous committee meetings, Tukwila currently offers hiring bonuses to attract
applicants to highly competitive positions such as Building and Construction Inspector, or Law
Enforcement positions. Mr. Lawson, our compensation consultant, shared with the Council that a market
premium may be appropriate to implement specifically when you want to attract and retain jobs that are
competitive in the labor market.
Administration recommends the Committee define in its policy a statement that reflects its philosophy of
providing above average benefits, hiring incentives and competitive pay to attract, and retain a highly
skilled, qualified and trained workforce.
57
INFORMATIONAL MEMO
Page 4
Non -Represented Compensation Review Process
The final item for discussion is should the process for non -represented compensation review change.
Currently Resolution No. 1796, provides that non -represented employee compensation be reviewed
annually to consider external market or a cost of living adjustment. Unlike represented groups, the non -
represented compensation review typically is presented in the fall prior to the year of implementation.
This is a more public process. Administration recommends adopting review of non -represented
compensation at the time the budget is being adopted so that external market and cola wage adjustments
are a more efficient and seamless transition covering a two-year period versus an annual review process.
The remainder of schedule for review of the City Council Resolution No. 1796 is as follows
September 5 — Finalize recommendations for City Council consideration
September 10- Bring recommendation to the City Council for review and discussion
September 17 — Adoption of changes to Resolution No. 1796 for implementation
We look forward to discussing these recommendations and options at the Finance Committee meeting on
August 21, 2018.
58
16000
14000
12000
10000
8000
6000
4000
2000
0
0
City of Tukwila, WA
Market Data Regression
y = 1.1162x + 3376
132= 0.9851 ,.-••••
2000 4000 6000 8000 10000 12000
Max Avg
Max Median Linear (Max Median)
Structure Comparison: Max Comparisons
All
Market
Median
Hrly
Current Max
Max Based on
Regression
Results
% Diff
N/A
$27.12
$23.77
-12%
Al2
N/A
$29.30
$25.92
-12%
A13
N/A
$31.47
$28.06
-11%
B21
N/A
$33.65
$30.21
-10%
B22
N/A
$35.83
$32.36
-10%
B23
$34.47
$38.00
$34.50
-9%
C41
N/A
$46.26
$43.09
-7%
C42
$41.97
$48.89
$45.24
-7%
C43
N/A
$51.06
$47.38
-7%
C51
N/A
$53.79
$50.07
-7%
C52
N/A
$57.06
$53.28
-7%
D61
$58.10
$58.04
$55.97
-4%
D62
N/A
$59.07
$58.11
-2%
D63
$61.38
$61.15
$60.26
-1%
D71
N/A
$63.77
$62.94
-1%
D72
$66.08
$66.88
$66.16
-1%
E81
N/A
$69.48
$68.85
-1%
E82
$71.63
$71.58
$70.99
-1%
E83
$74.61
$73.66
$73.14
-1%
E91
$76.74
$76.23
$75.82
-1%
E92
N/A
$79.40
$79.04
0%
F101
N/A
$82.56
$82.26
0%
F102
$81.71
$83.65
$85.48
2%
Negative % = leading market Positive % = lagging market
Average % Difference
-4.8%
Observations:
Current maximums for DBM ranges All - C52 currently lead the market
Beginning with D61, the ranges are aligned with market in a highly competitive manner
')(111;17
60
Puget Sound City
Comparisons within
+75%/-50% AV
EXHIBIT B
Assessed Valuation Comparisons
Assessed Italue Value E F Dept
Des Moines King 3,194,299,789 0.55 132
Maple Valley King 3,268,616,351 0.56 46
Lake Stevens Snohomish $ 3,324,196,683 0.57 93
Mukilteo Snohomish 4,354,213,237 0.75 124 X
Puyallup Pierce 5,148,032,791 0.89 269
SeaTac
Lakewood
King $ 5,405,585,665
0.94 112
Pierce $ 5,410,414,843 0.94 209
Burien
King $ 5,608,165,807 0.97 78
Lynnwood
Snohomish $ 5,654,422,666 0.98 350
Tukwila King $ 5,736,568,228 1.00 321 X
Marysville Snohomish
Bainbridge Island Kitsap
Edmonds
Bothell
Shoreline
$ 6,425,149,097
$ 6,898,602,203 1.20 122
Snohomish $ 8,177,283,180 1.42 220
King/Snohomish 8,760,887,474 1.52 328 X
1.12 277
Snohomish
Issaquah King
Federal Way King
Auburn King/Pierce
8,848,561,852 1.54 176
8,989,557,112 1.56 248
$ 9,420,224,291 1.64 323
9,555,039,113 1.66 437
61
62
Comparison on Recruiting Incentives
EXHIBIT C
Surveyed 25 Puget Sound Cities below are the responses received.
Puget Sound Cities
Recruiting Incentives Offered
Auburn
None
Bainbridge Island
None
Bremerton
Hiring Incentives Policy for difficult to fill positions. Bonus up to $5k
Burien
At times offer a bank of vacation hours (management positions)
Edmonds
None
Federal Way
Hiring bonus offered to lateral police officers; Director level positions receive 40 hours vac upon hire; have
paid up to $5k in relocation expenses when applicable
Issaquah
None
Kent
Can offer vacation immediately upon hire; signing bonuses for PD; may advance to next salary step after 6
months instead of one year. Have paid for travel to and from for final interviews
Kirkland
Hiring bonus for police officer
Lake Stevens
May provide more vacation to non -reps at hire
Lakewood
Management level non -reps may receive initial leave upon hire, and an on occasion a higher vacation accrual
rate
Lynnwood
None
Maple Valley
Managers & Directors may negotiate for additional vacation
Mt. Lake Terrace
Can offer higher vacation accruals and/or ability to use accrued vacation before 6 months
Mukilteo
On occasion have offered higher management positions vacation (2-3 weeks) upfront
Renton
Hiring bonus to lateral police officers; on occasion have given lump sum vacation or accelerated vacation
accrual rate.
SeaTac
None
64
Washington
Resolution No. J ' (3062
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, ESTABLISHING A COMPENSATION
POLICY FOR CITY OF TUKWILA EMPLOYEES AND
REPEALING RESOLUTION NO. 1387.
WHEREAS, the City believes that the purpose of a compensation program is to
facilitate recruiting, retention, development and productivity of employees; and
WHEREAS, the City desires to utilize standardized policies, procedures and
processes, wherever possible, for compensating all employee groups, both represented
and non -represented; and
WHEREAS, the City recognizes that current economic conditions and forecasts,
long-range City budget forecasts, position rates for comparable jurisdictions, as well as
internal equity considerations should assist in guiding in the compensation of
employees; and
WHEREAS, the City has made a determination to, when economic conditions
allow, review and adjust non -represented employee salaries via a market analysis to
that of the average of comparable jurisdictions in even -numbered years, and to provide
a cost -of -living (COLA) allowance in odd -numbered years; and
WHEREAS, the City has made a determination to, when economic conditions and
negotiations allow, provide represented employees with salaries that reflect the average
of comparable jurisdictions; and
WHEREAS, the City has made a determination to, when economic conditions
allow, provide benefits to represented and non -represented employees that are slightly
above the average of comparable jurisdictions; and
WHEREAS, the City Council will participate in setting negotiation expectations and
reviewing and approving represented employee group contracts;
W:\Word Processing\Resolutions\Compensation policy for City employees 5-29-13 final
SB:bjs
Page 1 of 3
65
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. The following statements and processes are adopted for the purpose of
guiding compensation programs for employees of the City of Tukwila.
A. Information to be provided to the City Council.
1. For Represented Employees. A written presentation of current internal
and local external public agency salary and benefit trends, including a salary and
benefits market survey of comparable jurisdictions, as defined herein, will be provided
to the City Council. This presentation must be made to the Council prior to the
commencement of negotiations with the bargaining units regarding salary and benefits.
The City Council and Administration will discuss represented employee group
negotiation expectations, negotiating points, salary and benefit change floors and/or
ceilings prior to the beginning and at appropriate points during negotiation sessions.
2. For Non -Represented Employees. A written presentation of current
internal and local external public agency salary and benefit trends, including a salary
and benefits market survey of comparable jurisdictions, as defined herein, will be
provided to the City Council every year that a non -represented salary increase is due.
Relevant Association of Washington Cities (AWC) data from the previous year's
Washington City and County Employee Salary and Benefit Survey, for the comparable
jurisdictions, will be used in the salary market survey.
B. Compensation Policy.
1. All Puget Sound jurisdictions with +/-50% of Tukwila's annual assessed
valuation, based upon the Department of Revenue data, will be used to create the list of
comparable jurisdictions for evaluation of salary information. It is desirable to use the
same comparable jurisdictions for both represented and non -represented employee
groups.
2. For non -represented employees, the City desires to pay the average salary
for the particular pay scale, as derived from the comparable jurisdiction data described
in Section B.1. If the City's pay scale for , any classification does not represent the
average of comparable salary ranges (+/-5%), written justification must be provided to
the City Council. For represented employees, the City desires to pay salaries that are
competitive to the City's comparable jurisdictions.
3. The cost -of -living adjustment (COLA) in odd -numbered years for non -
represented employees shall be based upon 90% of the Seattle -Tacoma -Bremerton
Consumer Price Index (CPI-W) Average (June to June). It is desirable to calculate
represented cost -of -living adjustments the same way, unless a different method is
authorized by the Council.
66
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Page 2 of 3
4. The goal of the City is to establish parity between represented and non -
represented employees' benefits. The City desires to provide employee benefits that
are competitive to the comparable cities described herein. The City will endeavor to
keep increases to annual health care costs under market averages. If costs exceed
market averages, adjustments will be made to reduce benefit costs.
5. The goal of the City is to mitigate or avoid salary compression issues
where possible. An example of salary compression would be when a non -represented
supervisor earns less, or is projected to earn less than those that he/she supervises
due to contracted wage increases.
6. If the Administration determines that a deviation from the above process
(in its entirety or for individual positions) is necessary, it will provide justification to the
City Council for review and approval prior to the adoption of any process change.
Section 2. Resolution No. 1387 is hereby repealed.
PASSED BY THE CITY COUNCIL
at a Regular Meeting thereof this
ATTEST AUTHENTICATED:
Christy O'F ah y, MMCI City Cle
APPROVED AS TO FORM BY:
Shell
rney
F THE CITY OF TUK ILA, WASHINGTON,
day of `,..) tjP , 2013.
Filed with the City Clerk: -
Passed by the City Council: to —)2
Resolution Number: 1 'Vf
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Page 3 of 3
6 7
68
City of Tukwila
Allan Ekberg, Mayor
TO:
CC:
INFORMATIONAL MEMORANDUM
Finance Committee
Mayor Ekberg
FROM: Peggy McCarthy, Finance Director
DATE: August 15, 2018
SUBJECT: 2018 2nd Quarter Financial Report
SUMMARY
The quarterly financial report summarizes for the City Council the Citywide financial results and highlights
significant items or trends. The second quarter financial report is based on financial data available as of
August 14, 2018 for the reporting period ending June 30, 2018. Allocated budgets are calculated by
analyzing the patterns of revenue received and expenditures made in the previous year and allocating the
current year budget using the same patterns.
The following provides a high-level summary of the City's financial performance on a cash basis. Additional
details can be found in the attached financial reports.
GENERAL FUND
The general fund is the City's largest fund and accounts for most City resources and services with the major
service being public safety.
General Fund operating results for the first half of 2018 were positive with an increase in fund balance of
$3.2 million beating the increase for the same period last year by $300,000. Revenues of $32.7 million
approached budget falling short by a just $108,995. Departments responded cooperatively and
successfully to the Administration's request to reduce expenditures for the year by 3%, or $1.7 million. This
annual reduction goal has been met and exceeded within the first six months of the year with departmental
expenditures coming in almost $2 million ($1,998,246) under budget for a 3.4% savings. A more detailed
discussion of revenues and expenditures follow.
General Fund
2018 Revenues vs Expenditures
(Through June 2018)
Revenues
Expenditures
$32.77
$29.54
$32.88
$34.26
$0 $5 $10 $15 $20 $25 $30 $35 $40
Mil'inns
69
INFORMATIONAL MEMO
Page 2
The chart below provides a look at revenues and expenses over the last 14 months. The trend lines are
calculated using a 2-month average for both revenues and expenses. The revenue peaks in April/May and
October/November as the result of property tax revenue.
$9
o $8
$7
$6
$5
$4
$3
$2
$1
$0
i
eneral Fund ollin 14 rr onth 'evenue and xpense
Summary
Operating Revenues
Expenses
• • • • • • 2 per. Mov. Avg. (Operating Revenues) 2 per. Mov. Avg. (Expenses)
Revenues (see the General Fund Revenue report attached)
Revenues totaled $32.7 million compared with a budget of $32.8 million.
Property tax, reported on line 11 of the General Fund Revenue report, exceeds budget due to the timing of
collections - more revenue was received in the first half of the year than expected - with a small portion
coming from the collection of prior year tax assessments. Annual revenue is expected to equal or slightly
exceed budget.
Sales tax, reported on line 12 of the General Fund Revenue Report, includes retail sales tax, criminal justice
sales tax and natural gas sales tax. Retail sales tax collections, shown in this report on a cash basis
(November and December of 2017 and January through April of 2018), were $774,495 less than expected.
The actual 2018 retail sales tax collected through May however reflects a better picture with a 4% year over
year increase and a lower negative budget variance of $338,000. If this trend continues, sales tax for the
year is expected to come within $400,000 - $600,000 of budget. The second quarter sales tax report will
be presented at the September 5th Finance Committee meeting and provide more detail.
Admission Tax revenue, line 13, grew faster than expected due largely to the tax contributions from a new
establishment. A closer review of Admission tax will take place at the September 5th Finance Committee
meeting.
Building permit fees, line 22, and plan check and review fees, line 35, combined are $553,000 more than
expected, a 57% positive budget variance, and $340,000 more than the same period last year, a 29%
increase, reflecting the active development climate in the City.
70
INFORMATIONAL MEMO
Page 3
Security revenue, line 33, declined from prior years and is less than budget. Most of the revenue is derived
from fees charged for Police Patrols at the Westfield Southcenter Mall. When the fee for service was
increased in 2017, the service level was reduced to two patrols per week from seven patrols per week, thus
reducing the revenue.
Recreation fees, line 36, comprised of both facility rental fees and program fees are $146,396 or 11% less
than expected and 19% below prior year revenue. Recreation staff provided the following explanation:
"Facility rental income for 2018 and beyond will be lower than previous years due to increased use of
facilities by programs. There is an increased focus on programs per council guidance. For example, the
before and after school program in conjunction with the school district has not only reduced rental income,
it has also decreased income for after school programs through offering discounts for families on free and
reduced lunch. Please see council committee agenda packet from the 5/29/2018 CDN meeting for more
information regarding the after -school program".
Transfers in, line 47, has a budget of $6 million, however these transfers are not expected to occur in 2018.
The anticipated sale of the urban renewal property to a developer, with a corresponding debt payoff, is
expected to occur no later than 2022. The other budgeted land sales have been dedicated to the Public
Safety Plan.
Year -to -Date General Fund Revenues Compared to Budget
(Through June 2018)
Property Taxes
Sales & Use Taxes
Admissions Tax
Utility Tax
Interfund Utility Tax
Gambling & Excise Tax
Licenses and Permits
Intergovernmental
Charges for Services
Fines & Penalites
Misc
Indirect Cost Allocation
Tukwila Village
$8,432
$8,096
$98
$112
$310
$263
$0
$0
$1,148
$971
$1,163
$1,163
$2,090
$2,238
$2,004
$1,994
$3,632
$3,261
$2,688
$2,633
$0 $2,000 $4,000
$6,000 $8,000
im Year to Date ■ Budget
9 597
$10,372
$10,000
Thousands
71
INFORMATIONAL MEMO
Page 4
Expenditures (see the General Fund Expenditure report attached)
Departmental Expenditures.
As mentioned above, overall the budgetary savings from departmental under expenditures reached almost
$2.00U.000with total expenditures of$27.5million aocompared hnabudget of$20.Smillion. The Finance
Department had the best performance with a 10Y6 under expenditure, due to unfilled positions throughout
the six-month period. Expenditures for two departments came in over budget — the City Attorney's office
at 19% or $136,000 over and the Technology and Innovation Services department with a $223,000 or 11 %
overage. The City Attorney costs are related to the services provided in negotiating land purchase
agreements for the Public Safety Plan. Technology and Innovations Services expenditures include a
software purchase that was budgeted in 2017 but purchased in 2018; this will be considered for a budget
amendment. Their expenditures represent 53% of the annual budget with 50% of the year completed.
Tranofaro'uutho Other Funds.
Of the $9.5 million budgeted annual transfers out from the General Fund to other funds, only $4.3 million is
expected tubetransferred. The $2.25million payoff ofthe urban renewal debt will not take place in2018
aeitwas refinanced in2017. The debt will bopaid off when the associated urban renewal property, the
seized motel property, iasold hoadeveloper. This iaexpected tooccur by2022. The Arterial Street fund
appears to have sufficient funding without the budgeted $31VI transfer -in from the General Fund -thio
transfer isnot expected tobomade.
Year to Date Department Expenditures Compared to A||Qc@f63d
Budget
'198
^— [ThrOUOh|Un632018)
City Council
Mayor
Human Resources
Finance
Attorney
Recreation
Municipal Court
Police
Fire
Tech. &Innovation
Public Works
Park Maintenance
Street Maint& 0pn
Dept 20
A%
No
374
NUFAMMem
$1.808
$1.&1O
1,412
$1,682
1,441
$1.779
$1,836
Lim
$1,081
own
DNWAWAWM
5.051
0.184
$0 $1,000 $2.00 $3.00 $4.00 $5.00 $6.00 $7,000 $8,000 $9,000 $10,000
4Year to Date MAllocated Budget Thousands
INFORMATIONAL MEMO
Page 5
FUND SUMMARY
The charts below is a summary of ending balances for each of the fund types as of June 30, 2018.
Fund Summary
General/
Contingency
Special
Revenue
Capital
Projects
Enterprise
Internal
Service
Debt
Service
Beginning Fund Balance
18,145,352
1,367,091
52,986,711
17,425,401
5,945,177
1,139,216
Revenues
32,786,443
311,949
14,825,594
12,275,164
7,498,457
2,120,120
Expenditures
(29,543,278)
(95,138)
(23,607,154)
(15,152,345)
(7,534,230)
(2,016,548)
Ending Fund Balance
21,388,518
1,583,902
44,205,151
14,548,220
5,909,404
1,242,788
General/Contingency
General Fund
General
Contingency
Total
Beginning Fund Balance
11,868,277
6,277,074
18,145,351
Revenues
32,767,446
18,997
32,786,443
Expenditures
(29,543,278)
-
(29,543,278)
Ending Fund Balance
15,092,445
6,296,071
21,388,516
Special Revenue Funds:
Special revenue funds account for revenue sources and expenditures that are legally restricted to a specific
purpose. The City has two special revenue funds: Lodging Tax and Seizure. The Lodging Tax fund receives
a special excise tax on lodging charges and is used to promote tourism. The seizure fund accounts for the
yearly accumulation of drug seizure funds and is used for seizure related expenditures.
Special Revenue Funds
Lodging Tax
Seizure
Beginning Fund Balance
1,139,775
227,316
Revenues
306,396
5,553
Expenditures
(80,498)
(14,640)
Ending Fund Balance
1,365,673
218,229
Capital Projects Funds
The City has eight capital projects funds. Revenue and expenditure details for the funds are as follows:
Capital Project Funds
Residential
Streets
Arterial
Streets
Land Acq,
Rec. & Park
Dev.
Facility
Replacement
Gen Gov't
Improvements
Fire Impact
Fees
Public Safety
Plan
Public
Works
Shops
P
Beginning Fund Balance
6,176,418
3,436,437
4,067,756
2,205,169
368,801
7,210
36,724,920
-
Revenues
359,576
5,422,195
415,007
21,214
52,131
234,915
320,556
8,000,000
Expenditures
(2,289,642)
(5,379,356)
(3,072,693)
(9,493)
(19,075)
-
(5,690,858)
(7,146,036)
Ending Fund Balance
4,246,352
3,479,276
1,410,070
2,216,890
401,857
242,125
31,354,618
853,964
73
INFORMATIONAL MEMO
Page 6
Through June 30, the major Residential Street projects were the 42nd Ave S Phase III and the 53rd Ave S
street improvement projects which include undergrounding of utilities and installation of sidewalks.
Several arterial street projects were under way during the second quarter including design work on the
Strander Blvd Extension Phase 3, retrofitting of the Boeing Access Road bridge and major maintenance on
three other bridges.
A $3 million from the Land Acquisition, Recreation & Park Development fund has been dedicated to
financing for the Public Safety Plan. The balance in the Fire Impact fee fund will be transferred to the Public
Safety Plan to help fund the new fire stations. Design and property acquisition activity continues with the
Public Safety Plan in addition to the purchase of fire equipment and apparatus. A deposit was made with
the court in February for the purchase of property for the Public Works Shops. See the Public Safety
Financial Oversight Committee August 6, 2018 report for more detailed information.
Enterprise Funds
The City's four enterprise funds account for operations with revenues primarily provided from user fees,
charges, or contracts for services. The City has three utilities and one golf course. The following chart
summaries activity for the second quarter:
Enterprise Funds
Water
Sewer
Foster Golf
Surface Water'
Beginning Fund Balance*
5,690,592
8,696,675
602,269
2,998,807
Revenues
3,080,857
5,151,450
839,446
3,203,411
Expenditures
(3,834,238)
(4,866,211)
(902,549)
(5,549,347)
Ending Fund Balance
4,937,211
8,981,913
539,166
652,871
* Foster Golf Beginning Fund Balance is adjusted to remove effect of GASB 68 Net Pension Liability
Revenue for water consumption and the golf course is weather dependent and is typically lower during the
winter months while expenditures remain consistent throughout the year. Expenditures include a transfer
from Utilities to Public Works of $1.2 million for land purchase for the new Public Works facility. Utility funds
will be reimbursed when bonds are sold.
Internal Service Funds
Internal service funds provide services to other City departments and include functions such as employee
and LEOFF 1 retiree medical insurance as well as equipment rental and replacement. Through the end of
June, all internal service funds have sufficient funds to meet expenses. Expenditures include about $3.7M
for the purchase of new fire trucks which was reimbursed by a transfer from the Public Safety Plan fund.
Internal Service Funds
Fleet
Self Insured
Healthcare -
Actives
Self Insured
Healthcare
Retirees
Beginning Fund Balance
4,178,570
1,066,595
700,012
Revenues
4,458,442
2,913,634
126,382
Expenditures
(4,483,016)
(2,867,392)
(183,822)
Ending Fund Balance
4,153,996
1,112,837
642,572
74
E F H I J K M N 0 P
5
GENERAL FUND YTD AS OF JUNE 30, 2018
6
CITY OF TUKWILA
7
GENERAL FUND REVENUES
8
BUDGET
ACTUAL
COMPARISON OF RESULTS
ACTUAL
9
SUMMARY BY REVENUE TYPE
OVER/(UNDER) % CHANGE
2018
ALLOCATED 2016/ 2017/
10
2018 ANNUAL ALLOCATED
2016 2017 2018
BDGT % RECD 2017 2018
11
PROPERTY TAX
15,279,302 8,095,685
7,799,265 7,872,347 8,431,899
336,214 55% 1% 7%
12
SALES TAX
20,607,102 10,371,805
9,474,472 9,453,723 9,597,309
(774,495) 47% (0)% 2%
13
ADMISSIONS TAX
774,000 399,487
352,284 375,163 500,310
100,823 65% 6% 33%
14
UTILITY TAX
4,205,513 2,237,867
2,122,520 2,217,480 2,090,161
(147,706) 50% 4% (6)%
15
INTERFUND UTILITY TAX
2,205,000 1,031,158
1,012,244 1,061,752 1,104,427
73,269 50% 5% 4%
16
GAMBLING & EXCISE TAX
4,045,414 1,994,414
1,745,709 1,966,648 2,003,990
9,577 50% 13% 2%
17
TOTAL GENERAL REVENUE
47,116,331 24,130,415
22,506,495 22,947,111 23,728,096
(402,319) 50% 2% 3%
18
19
RGRL
- -
- - -
- 0% 0% 0%
20
BUSINESS LICENSES
2,834,790 2,584,110
2,386,291 2,324,298 2,604,540
20,429 92% (3)% 12%
21
RENTAL HOUSING
49,000 46,996
36,830 40,570 46,930
(66) 96% 10% 16%
22
BUILDING PERMITS
1,449,600 630,123
674,976 810,774 980,939
350,815 68% 20% 21%
23
TOTAL LICENSES AND PERMITS
4,333,390 3,261,229
3,098,097 3,175,643 3,632,408
371,179 84% 3% 14%
24
25
SALES TAX MITIGATION
1,140,000 571,830
566,726 551,309 531,733
(40,097) 47% (3)% (4)%
26
FRANCHISE FEE
2,199,500 1,079,458
1,123,539 1,111,149 1,187,097
107,639 54% (1)% 7%
27
GRANT
545,517 287,969
197,973 345,746 202,449
(85,519) 37% 75% (41)%
28
STATE ENTITLEMENTS
425,403 232,641
153,438 223,694 246,653
14,012 58% 46% 10%
29
INTERGOVERNMENTAL
531,454 460,996
53,309 459,806 520,165
59,169 98% 763% 13%
30
TOTAL INTERGOVERNMENTAL REVENUE
4,841,874 2,632,893
2,094,985 2,691,704 2,688,097
55,203 56% 28% (0)%
31
32
GENERAL GOVERNMENT
35,265 18,190
18,417 21,915 17,505
(685) 50% 19% (20)%
33
SECURITY
693,726 331,432
301,497 283,370 167,037
(164,396) 24% (6)% (41)%
34
TRANSPORTATION
109,000 59,000
22,550 6,281 540
(58,460) 0% (72)% (91)%
35
PLAN CHECK AND REVIEW FEES
905,090 344,041
478,369 378,123 547,095
203,054 60% (21)% 45%
36
CULTURE AND REC FEES
1,060,500 561,937
582,238 513,770 415,377
(146,560) 39% (12)% (19)%
37
TOTAL CHARGES FOR SERVICES
2,803,581 1,314,601
1,403,070 1,203,459 1,147,554
(167,046) 41% (14)% (5)%
38
39
FINES & PENALTIES
266,829 111,824
111,869 115,497 98,273
(13,551) 37% 3% (15)%
40
MISC
583,694 262,657
331,342 276,426 310,197
47,539 53% (17)% 12%
41
INDIRECT COST ALLOCATION
2,325,643 1,162,822
1,116,738 1,139,529 1,162,822
(0) 50% 2% 2%
42
TOTAL OTHER INCOME
3,176,166 1,537,302
1,559,949 1,531,452 1,571,291
33,988 49% (2)% 3%
43
44
TOTAL OPERATING REVENUE
62,271,342 32,876,441
30,662,595 31,549,369 32,767,446
(108,995) 53% 3% 4%
45
47
TRANSFERS IN (TUKWILA VILLAGE)
6,050,000
0% 0% 0%
48
Urban Renewal debt payoff
2,250,000
49
Tukwila Village
2,775,000
50
Former FS 53, other
1,025,000
52
TOTAL REVENUE
68,321,342 32,876,441
30,662,595 31,549,369 32,767,446
(108,995) 48.0% 3% 4%
75
"GENERALFUND
CITY {FTUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
Variance as
%ofAnnual
Budget,
(under
spent) over
spent
SUMMARY OPEXPENDITURES BY
DEPARTMENT
2018AwwuAL
2018
ALLOCATED
2016
2017
oom
ACTUAL
ovEnVuwoERV
mcHAwos
ALLOCATED
eooT
m
sXpswosm
2016
/2017
2017
m018
01 City Council
430.319
198.401
169.503
170.803
188.549
(14.852)
43%
1%
7%
'3"&
03 Mayor
4.143.051
1.819.197
1.790.259
1.700.083
1.808.411
(110.787)
44%
(1)%
2%
'3%
04 Human Resources
728.083
350.559
337.075
324.015
313.304
(43.185)
43%
(4)%
(3)%
'0%
05 Finance
2.733.010
1.081.707
1.264.011
1.348.097
1.412.212
(269.405)
52%
6%
5%
'10%
OO Attorney
733.185
230.180
224.271
215.424
374.128
135.948
51%
(4)%
74%
18"&
07 Parko& Recreation
15
4.791.778
2.504.092
1.990.312
2.171.471
2.130.269
(373.823)
44%
O%
(2)%
'O%
08 Community Development
3.071.100
1.035.814
1.539.530
1.017.048
1.638.701
(190.153)
45%
5%
1%
'5%
09 Municipal Court
1.295.812
628.099
571.555
587.940
826.187
(2.712)
48%
5&
5%
0%
10 Police
18.899.049
9.644.201
9.101.296
8.837/452
8.791.007
(852.053)
46Y6
(3)%
(1)Y6
4%
11 Fire
12,432.589
6.184,400
5.637.308
5.957.171
5.850.702
(333.758)
47%
6%
(2)%
'3%
12 Technology & Innovation Svcs
m
2.040.071
848.296
584.490
713'029
1.081.145
232.849
53%
20%
51%
11%
16 Public Works & Street Maintenance
7.025.880
3,449.399
3.311.804
3.235.270
3.302.825
(146,473)
47%
(2)%
2%
'2Y6
Departmental Expenditures
59.025.013
28.489.305
26.540.874
20.853.700
27.514.201
(1.975.104)
47%
2%
2%
'3Y6
20 Transfers toother Funds
9.539.021
4.709.811
2.563.114
1.493.002
2.029.017
(2.740.794)
21%
(42)%
36%
Debt service
5.848.580
4.585.290
2.412.818
1.343.002
1.078.003
(2.706.427)
32%
(44)%
40%
Capital Projects
3.322.000
1.001.000
975.500
1.050.000
(611.000)
32%
Residential streets
100.000
Arterial Street
3.000.000
1.500.000
775.500
(1.500.000)
Fund 301.arts program
122.000
61.000
(61.000)
Gen1gnNimprovements
200.000
100.000
100.000
50.000
(50.000)
25&
PVYshops
1.000.000
1.000.000
Other transfers:
369.041
184.521
150.00
150.00
150.00
(34.521)
41%
0%
0%
Contingency fund
Golf course
300.000
150.000
150.000
150.000
150.000
50%
0%
0%
Firemen's pension
09.041
34.521
(34.521)
Total Expenditures
68,564,634
34,259.175
29.103,989
28,617,595
29,543.278
(4,715,898)
43%
(2)%
3%
Percent myear completed
GENERAL FUND
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY OF SALARIES AND
BENEFITS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
28,339,011
14,158,130
13,200,954
13,442,632
13,466,275
(691,855)
48%
2%
0%
12 Extra Labor
754,693
315,685
290,979
278,306
291,422
(24,263)
39%
(4)%
5%
13 Overtime
1,632,035
928,495
655,729
834,294
689,733
(238,762)
42%
27%
(17)%
15 Holiday Pay
525,583
78,440
79,341
74,220
94,903
16,463
18%
(6)%
28%
21 FICA
1,843,030
940,288
855,265
882,387
885,839
(54,450)
48%
3%
0%
22 Pension-LEOFF 2
880,275
406,330
396,304
404,422
415,357
9,027
47%
2%
3%
23 Pension-PERS/PSERS
1,608,904
784,550
690,084
716,661
824,466
39,916
51%
4%
15%
24 Industrial Insurance
940,895
451,190
315,495
302,907
299,866
(151,324)
32%
(4)%
(1)%
25 Medical & Dental
6,395,135
3,248,886
2,816,652
2,815,157
2,754,779
(494,107)
43%
(0)%
(2)%
26 Unemployment
13,000
-
19,276
471
18,354
18,354
141%
(98)%
3794%
28 Uniform/Clothing
10,500
2,041
1,731
1,178
1,738
(303)
17%
(32)%
48%
Total Salaries and Benefits
42,943,061
21,314,035
19,321,810
19,752,633
19,742,732
(1,571,303)
46%
2%
(0)%
Percent of year completed
50.00%
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY OF SUPPLIES,
SERVICES, AND CAPITAL
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED %
BDGT EXPENDED 2016/2017 2017/2018
31 Supplies
34 Items Purchased for resale
35 Small Tools
41 Professional Services
42 Communication
43 Travel
44 Advertising
45 Rentals and Leases
46 Insurance
47 Public Utilities
48 Repairs and Maintenance
49 Miscellaneous
51 Inter -Governmental
53 Ext Taxes, Oper. Assess
64 Machinery & Equipment
1,176,504
22,000
97,318
3,304,461
436,370
189,880
51,500
2,313,038
976,992
1,928,305
799,988
1,564,472
3,191,119
5
30,000
663,993
15,003
31,331
1,085,044
185,974
109,601
18,817
1,238,585
976,344
908,286
267,237
1,075,921
1,582,171
1
17,023
541,264
15,203
30,840
998,812
166,010
75,062
11,870
1,308,261
810,799
819,837
308,226
503,410
1,261,325
7
368,336
637,853
14,001
40,432
1,032,464
170,497
102,643
9,932
1,073,148
887,617
903,702
244,682
587,940
1,454,234
115
41,807
487,678
16,954
38,837
1,391,524
179,920
81,957
19,946
1,196,604
974,873
957,053
201,124
710,107
1,468,089
429
46,590
(176,316)
1,951
7,506
306,480
(6,054)
(27,644)
1,129
(41,981)
(1,471)
48,767
(66,113)
(365,814)
(114,082)
427
29,567
41%
77%
40%
42%
41%
43%
39%
52%
100%
50%
25%
45%
46%
8571%
155%
18%
(8)%
31%
3%
3%
37%
(16)%
(18)%
9%
10%
(21)%
17%
15%
1445%
(89)%
(24)%
21%
(4)%
35%
6%
(20)%
101%
12%
10%
6%
(18)%
21%
1%
271%
11%
Total Supplies, Services, and Capital
16,081,952 8,175,332
7,219,263
7,201,067 7,771,683
(403,649) 48% (0)%
8%
Percent of year completed
50.00%
77
CITY COUNCIL
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
%
EXPENDED
2016/2017
2017/2018
BDGT
11 Salaries
201,663
100,206
95,969
99,101
102,174
1,968
51%
3%
3%
21 FICA
15,833
7,870
7,541
7,800
8,031
161
51%
3%
3%
23 Pension-PERS/PSERS
11,614
5,362
4,937
5,210
6,309
947
54%
6%
21%
24 Industrial Insurance
3,117
1,508
1,173
1,098
1,107
(401)
36%
(6)%
1%
25 Medical & Dental
60,822
30,402
26,780
29,520
29,543
(860)
49%
10%
0%
Total Salaries & Benefits
293,049
145,348
136,400
142,729
147,163
1,816
50%
5%
3%
31 Supplies
4,370
1,910
2,235
830
1,195
(716)
27%
(63)%
44%
41 Professional Services
76,500
14,000
1,865
-
14,000
-
18%
-
-
42 Communication
6,000
3,228
2,622
2,256
2,432
(796)
41%
(14)%
8%
43 Travel
40,000
30,040
19,736
21,273
15,013
(15,027)
38%
8%
(29)%
49 Miscellaneous
10,400
3,875
6,645
3,806
3,746
(129)
36%
(43)%
-2%
Total Operating Expenses
137,270
53,054
33,103
28,165
36,386
(16,668)
27%
(15)%
29%
Total Expenses
430,319
198,401
169,503
170,893
183,549
(14,852)
43%
1%
7%
Percent of year completed
50.00%
78
MAYOR
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
1,538,960
790,765
750,434
735,026
739,223
(51,542)
48%
(2)%
1%
12
Extra Labor
53,500
24,228
1,000
8,581
18,476
(5,752)
35%
758%
115%
13
Overtime
532
-
-
-
-
-
-
-
-
21
FICA
114,605
60,386
56,793
56,881
58,158
(2,228)
51%
0%
2%
23
Pension-PERS/PSERS
184,336
87,755
80,286
78,764
94,523
6,768
51%
(2)%
20%
24
Industrial Insurance
6,235
3,230
2,258
2,448
2,238
(992)
36%
8%
(9)%
25
Medical & Dental
319,358
160,733
137,371
142,249
145,694
(15,039)
46%
4%
2%
Total Salaries & Benefits
2,217,526
1,127,097
1,028,142
1,023,948
1,058,312
(68,785)
48%
(0)%
3%
31
Supplies
59,544
22,925
20,796
16,218
24,954
2,029
42%
(22)%
54%
35
Small Tools
5,500
-
1,239
-
-
-
-
-
-
41
Professional Services
1,169,970
464,575
397,358
453,328
472,058
7,483
40%
14%
4%
42
Communication
112,600
34,230
33,100
23,966
27,279
(6,952)
24%
(28)%
14%
43
Travel
41,550
18,706
16,090
11,838
12,306
(6,400)
30%
(26)%
4%
44
Advertising
19,750
4,926
2,758
3,609
2,615
(2,311)
13%
31%
(28)%
45
Rentals and Leases
40,026
22,247
11,568
19,612
20,434
(1,813)
51%
70%
4%
48
Repairs and Maintenance
32,460
3,278
17,407
1,166
8,429
5,151
26%
(93)%
623%
49
Miscellaneous
407,725
218,399
202,141
210,039
179,061
(39,339)
44%
4%
(15)%
51
Inter -Governmental
37,000
2,815
2,959
2,959
2,964
150
8%
(0)%
0%
Total Operating Expenses
1,926,125
792,101
762,117
742,736
750,099
(42,002)
39%
(3)%
1%
Total Expenses
4,143,651
1,919,197
1,790,259
1,766,683
1,808,411
(110,787)
44%
(1)%
2%
Percent of year completed
MAYOR
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
956,084
467,900
425,841
457,446
479,238
11,338
50%
7%
5%
ECONOMIC DEVELOPMENT
381,890
202,603
273,044
202,807
194,134
(8,469)
51%
(26)%
(4)%
CITY CLERK
779,453
321,250
381,262
276,323
318,939
(2,312)
41%
(28)%
15%
COMMUNICATIONS
643,731
296,844
196,726
261,687
298,234
1,390
46%
33%
14%
HUMAN SERVICES
820,380
415,443
303,949
367,827
316,748
(98,695)
39%
21%
(14)%
COURT DEFENDER
477,000
201,829
192,150
191,318
188,530
(13,298)
40%
(0)%
(1)%
SISTER CITIES COMM.
6,475
-
4,613
-
-
-
-
-
-
PLANNING COMMISSION
3,750
2,518
549
570
2,415
(103)
64%
4%
324%
EQUITY & DIVERSITY COMMISSION
3,200
967
30
44
1,306
339
41%
46%
2883%
ARTS COMMISSION
5,000
2,516
2,596
2,612
2,634
118
53%
1%
1%
PARKS COMMISSION
3,688
2,251
2,126
1,030
814
(1,437)
22%
(52)%
(21)%
LIBRARY ADVISORY BOARD
5,000
1,191
1,064
840
517
(674)
10%
(21)%
(38)%
COMMUNITY PROMOTION
26,000
3,588
5,946
3,833
4,572
984
18%
(36)%
19%
VOTER REGISTRATION COSTS
32,000
298
364
347
330
32
1%
(5)%
(5)%
Total Expenses
4,143,651
1,919,197
1,790,259
1,766,683
1,808,411
(110,787)
44%
(1)%
2%
Percent of year completed
50.00%
79
MAYOR
ADMINISTRATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
363,565
180,748
172,992
177,761
185,154
4,406
51%
3%
4%
12 Extra Labor
5,000
2,396
1,000
1,711
-
(2,396)
-
71%
-
21 FICA
24,219
13,141
14,196
14,785
15,329
2,188
63%
4%
4%
23 Pension-PERS/PSERS
43,209
20,040
17,723
19,001
23,286
3,246
54%
7%
23%
24 Industrial Insurance
1,169
597
453
386
416
(181)
36%
(15)%
8%
25 Medical & Dental
81,546
40,553
35,442
38,014
38,147
(2,406)
47%
7%
0%
Total Salaries & Benefits
518,708
257,476
241,805
251,657
262,332
4,856
51%
4%
4%
31 Supplies
17,200
8,908
7,799
5,448
5,166
(3,742)
30%
(30)%
(5)%
41 Professional Services
190,000
74,676
40,806
70,828
69,249
(5,427)
36%
74%
(2)%
42 Communication
-
-
-
58
597
597
-
-
930%
43 Travel
20,000
9,212
7,290
6,373
8,220
(992)
41%
(13)%
29%
45 Rentals and Leases
25,926
15,400
8,017
12,998
12,204
(3,197)
47%
62%
(6)%
48 Repairs and Maintenance
3,250
-
-
-
-
-
-
-
-
49 Miscellaneous
181,000
102,227
120,124
110,085
121,471
19,244
67%
(8)%
10%
Total Operating Expenses
437,376
210,424
184,036
205,789
216,906
6,483
50%
12%
5%
Total Expenses
956,084
467,900
425,841
457,446
479,238
11,338
50%
7%
5%
Percent of year completed
MAYOR
ECONOMIC DEVELOPMENT
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
251,962
126,032
188,562
123,364
128,577
2,544
51%
(35)%
4%
12 Extra Labor
8,000
8,000
-
6,450
120
(7,880)
2%
(98)%
21 FICA
18,084
9,669
13,651
9,729
9,498
(170)
53%
(29)%
(2)%
23 Pension-PERS/PSERS
30,248
14,161
19,314
13,781
16,083
1,922
53%
(29)%
17%
24 Industrial Insurance
779
534
416
730
265
(269)
34%
75%
(64)%
25 Medical & Dental
23,067
11,526
17,660
10,423
10,520
(1,005)
46%
(41)%
1%
Total Salaries & Benefits
332,140
169,923
239,605
164,477
165,064
(4,859)
50%
(31)%
0%
31 Supplies
1,000
635
665
294
597
(38)
60%
(56)%
103%
41 Professional Services
16,000
9,841
6,100
27,295
10,715
874
67%
347%
(61)%
43 Travel
6,000
4,034
245
574
416
(3,618)
7%
134%
(28)%
44 Advertising
2,000
-
-
-
-
-
-
-
-
49 Miscellaneous
24,750
18,170
26,429
10,165
17,342
(828)
70%
(62)%
71%
Total Operating Expenses
49,750
32,680
33,440
38,330
29,070
(3,610)
58%
15%
(24)%
Total Expenses
381,890
202,603
273,044
202,807
194,134
(8,469)
51%
(26)%
(4)%
Percent of year completed
50.00%
80
MAYOR
CITY CLERK
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
378,905
179,122
182,819
162,462
184,209
5,087
49%
(11)%
13%
12
Extra Labor
35,000
8,832
-
8,832
-
25%
-
-
21
FICA
31,067
14,621
13,633
12,125
14,496
(125)
47%
(11)%
20%
23
Pension-PERS/PSERS
45,490
20,019
20,356
18,087
24,438
4,418
54%
(11)%
35%
24
Industrial Insurance
1,948
901
685
578
706
(195)
36%
(16)%
22%
25
Medical & Dental
100,515
49,822
43,130
45,458
46,323
(3,500)
46%
5%
2%
Total Salaries & Benefits
592,925
273,318
260,624
238,710
279,003
5,686
47%
(8)%
17%
31
Supplies
12,308
6,724
5,212
5,115
4,807
(1,917)
39%
(2)%
(6)%
41
Professional Services
6,000
2,553
1,048
909
1,052
(1,501)
18%
(13)%
16%
42
Communication
72,600
18,027
18,945
15,945
18,720
693
26%
(16)%
17%
43
Travel
5,500
3,384
1,801
1,397
1,335
(2,049)
24%
(22)%
(4)%
44
Advertising
12,300
4,797
2,707
3,609
2,486
(2,311)
20%
33%
(31)%
45
Rentals and Leases
10,100
3,197
1,919
3,826
5,129
1,932
51%
99%
34%
48
Repairs and Maintenance
24,710
1,278
17,407
1,166
1,391
113
6%
(93)%
19%
49
Miscellaneous
43,010
7,973
14,899
5,646
5,015
(2,958)
12%
(62)%
(11)%
64
Machinery & Equipment
-
-
56,700
-
-
-
-
-
-
Total Operating Expenses
186,528
47,933
120,638
37,613
39,935
(7,997)
21%
(69)%
6%
Total Expenses
779,453
321,250
381,262
276,323
318,939
(2,312)
41%
(28)%
15%
Percent of year completed
MAYOR
COMMUNICATIONS
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
366,939
182,173
119,366
167,397
174,336
(7,836)
48%
40%
4%
12 Extra Labor
5,000
5,000
-
420
9,524
4,524
190%
-
2168%
21 FICA
27,713
13,611
8,804
12,407
13,654
43
49%
41%
10%
23 Pension-PERS/PSERS
44,069
20,441
13,279
18,653
22,117
1,677
50%
40%
19%
24 Industrial Insurance
1,559
749
429
517
582
(167)
37%
21%
13%
25 Medical & Dental
78,951
37,190
25,986
34,191
38,403
1,212
49%
32%
12%
Total Salaries & Benefits
524,231
259,164
167,863
233,586
258,617
(546)
49%
39%
11%
31 Supplies
9,000
2,112
2,127
1,153
8,622
6,510
96%
(46)%
648%
35 Small Tools
5,500
-
-
-
-
-
-
-
-
41 Professional Services
35,000
8,165
-
7,171
3,590
(4,575)
10%
-
(50)%
42 Communication
40,000
16,203
14,155
7,963
7,961
(8,242)
20%
(44)%
(0)%
43 Travel
4,000
2,058
2,408
3,494
2,317
259
58%
45%
(34)%
44 Advertising
5,000
-
-
-
-
-
-
-
-
45 Rentals and Leases
4,000
3,650
1,632
2,789
3,101
(548)
78%
71%
11%
48 Repairs and Maintenance
2,000
2,000
-
-
7,038
5,038
352%
-
-
49 Miscellaneous
15,000
3,493
8,541
5,531
6,987
3,494
47%
(35)%
26%
Total Operating Expenses
119,500
37,681
28,863
28,101
39,616
1,936
33%
(3)%
41%
Total Expenses
643,731
296,844
196,726
261,687
298,234
1,390
46%
33%
14%
Percent of year completed
50.00%
81
MAYOR
HUMAN SERVICES
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
177,589
122,689
86,696
104,042
66,947
(55,742)
38%
20%
(36)%
12
Extra Labor
500
-
-
-
-
-
-
-
-
13
Overtime
532
-
-
-
-
-
-
-
-
21
FICA
13,522
9,344
6,509
7,835
5,180
(4,164)
38%
20%
(34)%
23
Pension-PERS/PSERS
21,320
13,093
9,613
9,242
8,599
(4,494)
40%
(4)%
(7)%
24
Industrial Insurance
780
448
275
237
268
(180)
34%
(14)%
13%
25
Medical & Dental
35,279
21,641
15,153
14,162
12,301
(9,340)
35%
(7)%
(13)%
Total Salaries & Benefits
249,522
167,216
118,245
135,518
93,295
(73,921)
37%
15%
(31)%
31
Supplies
1,688
380
379
366
378
(2)
22%
(3)%
3%
41
Professional Services
433,470
167,271
157,254
156,031
198,441
31,170
46%
(1)%
27%
43
Travel
500
18
233
-
18
-
4%
-
-
49
Miscellaneous
135,200
80,557
27,839
75,912
24,616
(55,941)
18%
173%
(68)%
Total Operating Expenses
570,858
248,226
185,704
232,309
223,453
(24,774)
39%
25%
(4)%
Total Expenses
820,380
415,443
303,949
367,827
316,748
(98,695)
39%
21%
(14)%
Percent of year completed
MAYOR
COURT DEFENDER
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017 2017/2018
31 Supplies
41 Professional Services
-
477,000
-
201,829
-
192,150
475
190,844
-
188,530
-
(13,298)
-
40%
- -
(1)% (1)%
Total Operating Expenses
477,000
201,829
192,150
191,318
188,530
(13,298)
40%
(0)% (1)%
Total Expenses
477,000
201,829
192,150
191,318
188,530
(13,298)
40%
(0)% (1)%
Percent of year completed
MAYOR
SISTER CITIES COMM.
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018
2018 ANNUAL ALLOCATED
ACTUAL
OVER/(UNDER) % CHANGE
2016 2017 2018
ALLOCATED %
BDGT EXPENDED 2016/2017 2017/2018
31 Supplies
425 -
- - -
- - - -
41 Professional Services
500 -
- - -
-
43 Travel
5,050 -
4,113 - -
- - - -
49 Miscellaneous
500 -
500 - -
-
Total Operating Expenses
6,475 -
4,613 - -
- - - -
Total Expenses
6,475 -
4,613 - -
- - - -
Percent of year completed
50.00%
82
MAYOR
PLANNING COMMISSION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
43 Travel
49 Miscellaneous
1,000
500
2,250
1,000
-
1,518
99
-
450
-
-
570
1,163
-
1,252
163
-
(266)
116%
-
56%
-
-
27%
-
-
120%
Total Operating Expenses
3,750
2,518
549
570
2,415
(103)
64%
4%
324%
Total Expenses
3,750
2,518
549
570
2,415
(103)
64%
4%
324%
Percent of year completed
MAYOR
EQUITY & DIVERSITY COMMISSION
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
49 Miscellaneous
1,200
2,000
67
900
-
30
44
-
406
900
339
-
34%
45%
-
827%
-
Total Operating Expenses
3,200
967
30
44
1,306
339
41%
46%
2883%
Total Expenses
3,200
967
30
44
1,306
339
41%
46%
2883%
Percent of year completed
MAYOR
ARTS COMMISSION
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
51 Inter -Governmental
5,000
2,516
2,596
2,612
2,634
118
53%
1%
1%
Total Operating Expenses
5,000
2,516
2,596
2,612
2,634
118
53%
1%
1%
Total Expenses
5,000
2,516
2,596
2,612
2,634
118
53%
1%
1%
Percent of year completed
50.00%
83
MAYOR
PARKS COMMISSION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
49 Miscellaneous
1,688
2,000
251
2,000
372
1,754
380
650
66
748
(185)
(1,252)
4%
37%
2%
(63)%
(83)%
15%
Total Operating Expenses
3,688
2,251
2,126
1,030
814
(1,437)
22%
(52)%
(21)%
Total Expenses
3,688
2,251
2,126
1,030
814
(1,437)
22%
(52)%
(21)%
Percent of year completed
MAYOR
LIBRARY ADVISORY BOARD
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED 2016/2017 2017/2018
31 Supplies
5,000
1,191
1,064
840
267
(924)
5% (21)% (68)%
Total Operating Expenses
5,000
1,191
1,064
840
517
(674)
10% (21)% (38)%
Total Expenses
5,000
1,191
1,064
840
517
(674)
10% (21)% (38)%
Percent of year completed
MAYOR
COMMUNITY PROMOTION
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
9,035
1,659
3,080
2,103
3,482
1,823
39%
(32)%
66%
41 Professional Services
12,000
239
-
250
481
242
4%
-
93%
44 Advertising
450
129
51
-
129
-
29%
-
-
48 Repairs and Maintenance
2,500
-
-
-
-
-
-
-
-
49 Miscellaneous
2,015
1,561
1,575
1,480
480
(1,081)
24%
(6)%
(68)%
Total Operating Expenses
26,000
3,588
5,946
3,833
4,572
984
18%
(36)%
19%
Total Expenses
26,000
3,588
5,946
3,833
4,572
984
18%
(36)%
19%
Percent of year completed
50.00%
MAYOR
84
YTD AS OF JUNE 30, 2018
VOTER REGISTRATION COSTS
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
EXPENDED 2016/2017 2017/2018
51 Inter -Governmental
32,000
298
364
347
330
32
1% (5)% (5)%
Total Operating Expenses
32,000
298
364
347
330
32
1% (5)% (5)%
Total Expenses
32,000
298
364
347
330
32
1% (5)% (5)%
Percent of year completed
50.00%
85
HUMAN RESOURCES
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOGY
%
EXPENDED
2016/2017
2017/2018
11
Salaries
413,405
209,452
206,203
203,530
191,773
(17,679)
46%
(1)%
(6)%
12
Extra Labor
6,000
-
-
-
-
-
-
-
-
21
FICA
29,517
15,549
15,150
14,930
14,163
(1,385)
48%
(1)%
(5)%
23
Pension-PERS/PSERS
49,626
23,640
22,873
22,578
24,232
593
49%
(1)%
7%
24
Industrial Insurance
1,564
764
550
515
480
(284)
31%
(6)%
(7)%
25
Medical & Dental
84,021
43,396
34,428
31,233
25,193
(18,202)
30%
(9)%
(19)%
Total Salaries & Benefits
584,133
292,799
279,204
272,787
255,841
(36,958)
44%
(2)%
(6)%
31
Supplies
11,017
6,741
3,508
7,869
3,760
(2,981)
34%
124%
(52)%
41
Professional Services
98,575
36,595
43,984
29,772
37,966
1,371
39%
(32)%
28%
42
Communication
50
-
-
-
-
-
-
-
-
43
Travel
3,000
1,646
591
677
-
(1,646)
-
15%
-
44
Advertising
6,250
3,457
4,225
1,733
2,895
(562)
46%
(59)%
67%
45
Rentals and Leases
5,108
871
2,520
872
775
(96)
15%
(65)%
(11)%
48
Repairs and Maintenance
15,500
10,730
2,790
-
10,730
-
69%
-
-
49
Miscellaneous
4,450
3,719
854
10,305
1,397
(2,322)
31%
1106%
(86)%
Total Operating Expenses
143,950
63,760
58,472
51,228
57,523
(6,237)
40%
(12)%
12%
Total Expenses
728,083
356,559
337,675
324,015
313,364
(43,195)
43%
(4)%
(3)%
Percent of year completed
50.00%
86
FINANCE
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
1,074,555
539,178
507,570
518,237
500,853
(38,325)
47%
2%
(3)%
12 Extra Labor
60,000
21,250
-
5,920
13,433
(7,818)
22%
-
127%
13 Overtime
9,289
9,289
380
3,939
14,377
5,088
155%
938%
265%
21 FICA
81,183
41,464
38,336
40,024
40,379
(1,085)
50%
4%
1%
23 Pension-PERS/PSERS
130,302
60,864
56,676
57,251
64,738
3,874
50%
1%
13%
24 Industrial Insurance
4,676
2,285
1,564
1,503
1,611
(674)
34%
(4)%
7%
25 Medical & Dental
241,615
120,794
96,396
106,117
94,268
(26,526)
39%
10%
(11)%
26 Unemployment
13,000
-
-
-
-
-
-
-
-
Total Salaries & Benefits
1,614,620
795,124
700,920
732,991
729,658
(65,466)
45%
5%
(0)%
31 Supplies
19,000
4,746
6,180
4,091
15,696
10,950
83%
(34)%
284%
35 Small Tools
5,000
478
4,048
-
478
-
10%
-
-
41 Professional Services
170,000
41,040
30,907
66,338
29,423
(11,617)
17%
115%
(56)%
42 Communication
1,000
423
-
202
240
(182)
24%
-
19%
43 Travel
10,000
6,795
3,217
6,159
5,197
(1,598)
52%
91%
(16)%
45 Rentals and Leases
3,500
1,280
1,368
1,098
295
(985)
8%
(20)%
(73)%
46 Insurance
399,096
398,448
338,340
352,082
393,975
(4,473)
99%
4%
12%
48 Repairs and Maintenance
68,900
31,152
59,781
66,785
15,029
(16,123)
22%
12%
(77)%
49 Miscellaneous
441,900
402,223
120,048
116,349
222,222
(180,001)
50%
(3)%
91%
Total Operating Expenses
1,118,396
886,584
563,891
613,106
682,554
(204,030)
61%
9%
11%
Total Expenses
2,733,016
1,681,707
1,264,811
1,346,097
1,412,212
(269,495)
52%
6%
5%
Percent of year completed
50.00%
87
ATTORNEY
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVERJ(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
201612017
201712018
12 Extra Labor
5,000
2,579
1,302
1,272
3,877
1,297
78%
(2)%
205%
21 FICA
355
183
100
97
297
113
84%
(2)%
205%
24 Industrial Insurance
100
45
17
15
49
3
49%
(9)%
221%
Total Salaries & Benefits
5,455
2,808
1,418
1,384
4,222
1,414
77%
(2)%
205%
31 Supplies
6,000
3,234
2,011
1,396
2,548
(686)
42%
(31)%
83%
41 Professional Services
717,230
231,082
220,842
211,208
367,014
135,932
51%
(4)%
74%
45 Rentals and Leases
2,100
1,053
-
1,435
340
(713)
16%
-
(76)%
48 Repairs and Maintenance
1,400
-
-
-
-
-
-
-
-
49 Miscellaneous
1,000
4
-
-
4
-
0%
-
-
Total Operating Expenses
727,730
235,372
222,853
214,039
369,906
134,534
51%
(4)%
73%
Total Expenses
733,185
238,180
224,271
215,424
374,128
135,948
51%
(4)%
74%
Percent of year completed
50.00%
88
RECREATION DEPARTMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
1,428,670
862,431
658,188
706,932
664,527
(197,904)
47%
7%
(6)%
12
Extra Labor
521,939
221,758
217,591
205,021
204,062
(17,695)
39%
(6)%
(0)%
13
Overtime
4,179
91
2,407
16
777
686
19%
(99)%
4684%
21
FICA
147,242
84,450
66,372
68,491
65,770
(18,680)
45%
3%
(4)%
23
Pension-PERS/PSERS
171,528
97,758
82,206
87,267
95,012
(2,746)
55%
6%
9%
24
Industrial Insurance
87,287
39,102
33,930
27,587
26,128
(12,974)
30%
(19)%
(5)%
25
Medical & Dental
346,798
202,800
148,235
163,956
156,926
(45,873)
45%
11%
(4)%
26
Unemployment
-
-
(2,894)
404
266
266
-
(114)%
(34)%
28
Uniform/Clothing
235
235
-
225
-
(235)
-
-
-
Total Salaries & Benefits
2,707,878
1,508,624
1,206,035
1,259,898
1,213,469
(295,155)
45%
4%
(4)%
31
Supplies
130,067
65,244
59,132
57,946
47,255
(17,989)
36%
(2)%
(18)%
34
Items Purchased for resale
22,000
15,003
15,203
14,001
16,954
1,951
77%
(8)%
21%
35
Small Tools
11,000
2,323
-
1,631
1,425
(898)
13%
-
(13)%
41
Professional Services
199,300
58,291
69,341
52,241
59,549
1,258
30%
(25)%
14%
42
Communication
12,150
10,119
5,458
4,054
3,858
(6,261)
32%
(26)%
(5)%
43
Travel
8,725
5,687
2,720
10,458
7,466
1,779
86%
285%
(29)%
44
Advertising
22,500
8,934
4,424
4,137
6,916
(2,018)
31%
(6)%
67%
45
Rentals and Leases
49,260
29,778
24,978
21,690
19,492
(10,286)
40%
(13)%
(10)%
48
Repairs and Maintenance
30,400
4,509
9,892
986
8,035
3,526
26%
(90)%
715%
49
Miscellaneous
109,400
53,100
32,699
38,669
56,204
3,104
51%
18%
45%
64
Machinery & Equipment
30,000
17,022
-
20,983
-
(17,022)
-
-
-
Total Operating Expenses
624,802
270,010
223,846
226,796
227,154
(42,856)
36%
1%
0%
Total Expenses
3,332,680
1,778,634
1,429,881
1,486,695
1,440,623
(338,011)
43%
4%
(3)%
Percent of year completed
RECREATION
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY DIVISION
2017 ANNUAL
2017
ALLOCATED
2015
2016
ACTUAL
OVER/(UNDER)
%CHANGE
2017
ALLOCATED
BOOT
%
EXPENDED
2015/2016
2016/2017
ADMINISTRATION
390,201
215,472
136,130
200,138
246,862
31,390
63%
47%
23%
RECREATION
444,908
377,460
793,705
214,632
474,305
96,846
107%
(73)%
121%
PRESCHOOL PROGRAM
80,728
44,290
-
46,737
44,505
215
55%
-
(5)%
YOUTH PROGRAMS
583,211
225,598
-
206,605
157,394
(68,204)
27%
-
(24)%
TEEN PROGRAMS
205,557
88,520
-
90,235
80,574
(7,946)
39%
-
(11)%
YOUTH WELLNESS AND ENRICHMEC
152,175
76,438
-
75,463
21,817
(54,621)
14%
-
(71)%
ADULT WELLNESS AND ENRICHMEI
219,197
92,310
-
85,779
133,049
40,739
61%
-
55%
SENIOR ADULT PROGRAMS
180,186
89,802
-
87,067
90,236
434
50%
-
4%
COMMUNITY EVENTS AND VOLUNTE
286,272
119,567
136,847
100,749
76,925
(42,642)
27%
(26)%
(24)%
PLANNING AND BUSINESS OPS
472,355
282,076
-
214,340
5,963
(276,113)
1%
-
(97)%
RENTAL OPERATIONS
317,890
167,100
363,199
164,948
108,961
(58,140)
34%
(55)%
(34)%
Total Expenses
3,332,680
1,778,634
1,429,881
1,486,695
1,440,592
(338,042)
43%
4%
(3)%
Percent of year completed
50.00%
89
RECREATION
ADMINISTRATION
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015
2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BDGT
%
EXPENDED
2015/2016
2016/2017
11
Salaries
253,158
134,949
97,248
123,317
167,236
32,286
66%
27%
36%
12
Extra Labor
5,000
4,432
553
1,786
-
(4,432)
-
223%
-
13
Overtime
464
-
-
-
-
-
-
-
-
21
FICA
17,199
9,935
7,103
9,075
12,658
2,723
74%
28%
39%
23
Pension-PERS/PSERS
30,393
15,273
10,764
13,592
21,249
5,976
70%
26%
56%
24
Industrial Insurance
1,263
307
283
409
616
309
49%
44%
51%
25
Medical & Dental
35,557
18,035
15,108
22,580
31,921
13,886
90%
49%
41%
Total Salaries & Benefits
343,034
182,932
131,060
170,759
233,679
50,748
68%
30%
37%
31
Supplies
5,917
5,917
1,369
4,749
2,233
(3,684)
38%
247%
(53)%
41
Professional Services
2,500
2,500
-
1,020
274
(2,226)
11%
-
(73)%
42
Communication
-
-
305
293
373
373
-
(4)%
27%
43
Travel
2,500
2,500
305
723
4,469
1,969
179%
137%
518%
48
Repairs and Maintenance
2,000
352
-
-
352
-
18%
-
-
49
Miscellaneous
4,250
4,250
2,028
1,611
4,755
505
112%
(21)%
195%
64
Machinery & Equipment
30,000
17,022
-
20,983
-
(17,022)
-
-
-
Total Operating Expenses
47,167
32,541
5,069
29,379
13,183
(19,358)
28%
480%
(55)%
Total Expenses
390,201
215,472
136,130
200,138
246,862
31,390
63%
47%
23%
Percent of year completed
RECREATION
RECREATION
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015
2016
ACTUAL
OVER/(UNDER)
°I° CHANGE
2017
ALLOCATED
BDGT
%
EXPENDED
2015/2016
2016/2017
11
Salaries
197,480
197,480
329,700
94,920
244,337
46,857
124%
(71)%
157%
12
Extra Labor
61,516
32,129
184,940
30,268
35,774
3,646
58%
(84)%
18%
21
FICA
19,721
19,721
39,147
9,532
21,208
1,487
108%
(76)%
122%
23
Pension-PERS/PSERS
23,708
23,708
43,621
12,107
32,979
9,271
139%
(72)%
172%
24
Industrial Insurance
11,986
6,432
27,159
4,020
5,529
(903)
46%
(85)%
38%
25
Medical & Dental
42,597
42,597
79,288
19,721
56,527
13,930
133%
(75)%
187%
Total Salaries & Benefits
357,008
322,067
700,961
170,982
396,620
74,553
111%
(76)%
132%
31
Supplies
21,500
10,370
33,995
8,706
12,269
1,900
57%
(74)%
41%
34
Items Purchased for resale
-
-
(974)
-
-
-
-
-
35
Small Tools
11,000
2,323
-
1,631
1,425
(898)
13%
-
(13)%
41
Professional Services
13,750
5,499
37,297
18,474
6,161
663
45%
(50)%
(67)%
42
Communication
2,850
1,319
1,727
895
1,897
578
67%
(48)%
112%
43
Travel
1,800
613
2,246
2,123
1,146
533
64%
(5)%
(46)%
44
Advertising
4,800
3,070
110
260
-
(3,070)
-
137%
-
45
Rentals and Leases
-
-
85
-
12,255
12,255
-
-
-
49
Miscellaneous
32,200
32,200
18,258
11,562
41,330
9,130
128%
(37)%
257%
Total Operating Expenses
87,900
55,393
92,744
43,651
77,686
22,293
88%
(53)%
78%
Total Expenses
444,908
377,460
793,705
214,632
474,305
96,846
107%
(73)%
121%
Percent of year completed
50.00%
90
RECREATION
PRESCHOOL PROGRAM
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BDGT
%
EXPENDED
2015/2016 2016/2017
11
Salaries
37,990
18,498
- 17,815
19,577
1,079
52%
- 10%
12
Extra Labor
20,900
12,754
- 14,080
10,622
(2,132)
51%
- (25)%
21
FICA
4,454
2,376
- 2,438
2,304
(71)
52%
- (5)%
23
Pension-PERS/PSERS
4,568
2,314
- 3,170
3,350
1,036
73%
- 6%
24
Industrial Insurance
2,312
1,394
- 1,129
923
(471)
40%
- (18)%
25
Medical & Dental
404
404
- 205
1,297
893
321%
- 531%
Total Salaries & Benefits
70,628
37,740
- 38,838
38,073
333
54%
- (2)%
31
Supplies
8,600
5,964
- 7,208
6,165
201
72%
(14)%
41
Professional Services
1,000
86
- -
86
-
9%
-
49
Miscellaneous
500
500
- 691
181
(319)
36%
(74)%
Total Operating Expenses
10,100
6,550
- 7,899
6,432
(119)
64%
- (19)%
Total Expenses
80,728
44,290
46,737
44,505
215
55%
(5)%
Percent of year completed
RECREATION
YOUTH PROGRAMS
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BDGT
%
EXPENDED
2015/2016 2016/2017
11
Salaries
151,231
76,035
- 73,599
41,370
(34,666)
27%
- (44)%
12
Extra Labor
230,203
77,789
- 69,521
65,946
(11,844)
29%
- (5)%
21
FICA
30,552
12,373
- 10,858
8,101
(4,272)
27%
- (25)%
23
Pension-PERS/PSERS
18,155
8,346
- 11,605
7,873
(473)
43%
- (32)%
24
Industrial Insurance
30,133
11,179
- 7,882
6,696
(4,482)
22%
- (15)%
25
Medical & Dental
51,337
25,656
- 23,743
13,399
(12,258)
26%
- (44)%
Total Salaries & Benefits
511,611
211,379
- 197,214
143,384
(67,995)
28%
- (27)%
31
Supplies
31,100
12,917
- 8,364
11,500
(1,417)
37%
37%
41
Professional Services
24,500
1,280
- 1,010
1,699
419
7%
- 68%
49
Miscellaneous
16,000
22
- 18
812
789
5%
- 4516%
Total Operating Expenses
71,600
14,220
- 9,392
14,011
(209)
20%
- 49%
Total Expenses
583,211
225,598
- 206,605
157,394
(68,204)
27%
- (24)%
Percent of year completed
50.00%
91
RECREATION
YTD AS OF JUNE 30, 2018
TEEN PROGRAMS
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOOT
EXPENDED
2015/2016 2016/2017
11
Salaries
67,796
33,767
- 32,520
32,365
(1,403)
48%
- (0)%
12
Extra Labor
63,850
21,713
- 19,963
18,111
(3,602)
28%
- (9)%
21
FICA
10,070
4,262
- 4,015
3,821
(441)
38%
- (5)%
23
Pension-PERS/PSERS
8,140
3,866
- 4,378
4,940
1,074
61%
- 13%
24
Industrial Insurance
9,191
3,543
- 2,671
2,513
(1,030)
27%
- (6)%
25
Medical & Dental
25,630
12,809
- 11,856
10,450
(2,359)
41%
- (12)%
Total Salaries & Benefits
184,677
79,960
- 75,404
72,199
(7,761)
39%
- (4)%
31
Supplies
7,650
2,694
- 2,987
2,732
37
36%
(9)%
41
Professional Services
5,050
4,300
- 4,259
3,060
(1,241)
61%
(28)%
45
Rentals and Leases
180
180
- 1,346
272
92
151%
(80)%
49
Miscellaneous
8,000
1,385
- 1,173
1,736
351
22%
- 48%
Total Operating Expenses
20,880
8,560
- 14,832
8,375
(185)
40%
- (44)%
Total Expenses
205,557
88,520
- 90,235
80,574
(7,946)
39%
(11)%
Percent of year completed
RECREATION
YOUTH WELLNESS AND ENRICHMENT
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOOT
EXPENDED
2015/2016 2016/2017
11
Salaries
67,929
33,958
- 32,658
(10,978)
(44,936)
(16)%
- (134)%
12
Extra Labor
12,700
12,700
- 15,750
21,887
9,187
172%
- 39%
21
FICA
6,169
3,631
- 3,703
829
(2,803)
13%
- (78)%
23
Pension-PERS/PSERS
8,155
4,234
- 4,592
1,319
(2,915)
16%
- (71)%
24
Industrial Insurance
4,247
2,344
- 1,946
336
(2,008)
8%
- (83)%
25
Medical & Dental
17,775
8,881
- 8,220
3,050
(5,831)
17%
- (63)%
Total Salaries & Benefits
116,975
65,749
- 66,869
16,443
(49,307)
14%
- (75)%
31
Supplies
5,600
4,854
- 5,036
4,144
(710)
74%
(18)%
41
Professional Services
28,900
5,835
- 3,558
1,231
(4,604)
4%
- (65)%
49
Miscellaneous
700
-
- -
-
-
-
Total Operating Expenses
35,200
10,689
- 8,594
5,375
(5,315)
15%
- (37)%
Total Expenses
152,175
76,438
- 75,463
21,817
(54,621)
14%
- (71)%
Percent of year completed
50.00%
92
RECREATION
YTD AS OF JUNE 30, 2018
ADULT WELLNESS AND ENRICHMENT
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOOT
%
EXPENDED
2015/2016 2016/2017
11
Salaries
83,581
41,791
- 40,194
59,998
18,208
72%
- 49%
12
Extra Labor
24,000
12,211
- 12,521
12,940
729
54%
- 3%
13
Overtime
-
-
- -
686
686
-
- -
21
FICA
8,036
4,006
- 3,941
5,601
1,595
70%
- 42%
23
Pension-PERS/PSERS
10,034
4,727
- 5,099
7,355
2,629
73%
- 44%
24
Industrial Insurance
5,339
2,762
- 1,840
3,369
607
63%
- 83%
25
Medical & Dental
25,707
12,847
- 11,887
12,548
(299)
49%
- 6%
Total Salaries & Benefits
156,697
78,344
- 75,482
102,498
24,154
65%
- 36%
31
Supplies
4,200
179
- 897
2,310
2,131
550k
158%
41
Professional Services
50,900
12,029
- 8,331
23,131
11,102
45%
178%
42
Communication
-
-
- -
1,588
1,588
-
- -
48
Repairs and Maintenance
7,200
1,559
- 548
545
(1,014)
8%
- (1)%
49
Miscellaneous
200
200
- 522
2,978
2,778
1489%
- 471%
Total Operating Expenses
62,500
13,967
- 10,297
30,551
16,585
49%
- 197%
Total Expenses
219,197
92,310
- 85,779
133,049
40,739
61%
55%
Percent of year completed
50.00%
93
RECREATION
YTD AS OF JUNE 30, 2018
SENIOR ADULT PROGRAMS
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOLT
%
EXPENDED
2015/2016 2016/2017
11
Salaries
83,898
41,949
- 40,344
48,523
6,574
58%
- 20%
12
Extra Labor
27,000
14,337
- 12,731
10,190
(4,147)
38%
- (20)%
21
FICA
8,423
4,275
- 4,026
4,400
125
52%
- 9%
23
Pension-PERS/PSERS
10,072
4,616
- 5,468
6,649
2,033
66%
- 22%
24
Industrial Insurance
5,629
2,979
- 1,903
1,908
(1,071)
34%
- 0%
25
Medical & Dental
22,164
11,076
- 10,247
12,244
1,168
55%
19%
Total Salaries & Benefits
157,186
79,232
- 74,718
83,913
4,681
53%
- 12%
31
Supplies
3,000
1,591
- 2,387
1,725
134
57%
- (28)%
41
Professional Services
5,900
399
- 260
1,490
1,091
25%
- 473%
43
Travel
2,100
696
- 1,166
1,275
579
61%
- 9%
49
Miscellaneous
12,000
7,884
- 8,536
1,834
(6,050)
15%
- (79)%
Total Operating Expenses
23,000
10,570
- 12,349
6,323
(4,247)
27%
- (49)%
Total Expenses
180,186
89,802
- 87,067
90,236
434
50%
- 4%
Percent of year completed
RECREATION
COMMUNITY EVENTS AND VOLUNTEERS
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
%
EXPENDED
2015/2016
2016/2017
11
Salaries
113,660
53,072
65,216
51,454
31,217
(21,855)
27%
(21)%
(39)%
12
Extra Labor
15,150
4,494
4,414
1,872
590
(3,904)
4%
(58)%
(68)%
13
Overtime
2,322
-
188
-
-
-
-
-
-
21
FICA
9,629
4,224
5,273
3,776
2,354
(1,870)
24%
(28)%
(38)%
23
Pension-PERS/PSERS
13,645
5,808
6,729
5,868
4,019
(1,789)
29%
(13)%
(32)%
24
Industrial Insurance
4,022
1,739
1,464
1,646
995
(744)
25%
12%
(40)%
25
Medical & Dental
23,094
10,535
11,795
10,736
7,915
(2,619)
34%
(9)%
(26)%
Total Salaries & Benefits
181,522
79,872
95,078
75,352
47,090
(32,782)
26%
(21)%
(38)%
31
Supplies
25,400
10,652
7,955
7,019
2,868
(7,783)
11%
(12)%
(59)%
41
Professional Services
58,400
23,362
30,407
15,178
22,417
(945)
38%
(50)%
48%
42
Communication
500
-
-
-
-
-
-
-
-
43
Travel
600
178
-
106
-
(178)
-
-
-
44
Advertising
10,500
3,327
1,979
1,509
3,961
634
38%
(24)%
162%
45
Rentals and Leases
6,800
820
905
688
-
(820)
-
(24)%
-
49
Miscellaneous
2,550
1,356
521
896
588
(768)
23%
72%
(34)%
Total Operating Expenses
104,750
39,695
41,769
25,397
29,835
(9,860)
28%
(39)%
17%
Total Expenses
286,272
119,567
136,847
100,749
76,925
(42,642)
27%
(26)%
(24)%
Percent of year completed
50.00%
94
RECREATION
PLANNING AND BUSINESS OPERATIONS
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015 2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOOT
%
EXPENDED
2015/2016 2016/2017
11 Salaries
242,377
163,712
- 136,066
-
(163,712)
-
- -
13 Overtime
464
-
- -
-
-
-
- -
21 FICA
18,481
12,367
- 10,293
-
(12,367)
-
- -
23 Pension-PERS/PSERS
29,099
17,208
- 12,226
-
(17,208)
-
- -
24 Industrial Insurance
3,799
2,047
- 1,110
-
(2,047)
-
- -
25 Medical & Dental
68,120
42,382
- 28,820
-
(42,382)
-
- -
28 Uniform/Clothing
235
235
- 225
-
(235)
-
- -
Total Salaries & Benefits
362,575
237,951
- 188,740
-
(237,951)
_
31 Supplies
6,800
1,471
- 2,205
-
(1,471)
-
-
41 Professional Services
3,000
3,000
- 151
-
(3,000)
-
-
42 Communication
8,800
8,800
- 2,460
-
(8,800)
-
- -
43 Travel
1,400
1,375
- 1,008
-
(1,375)
-
- -
44 Advertising
500
-
- -
-
-
-
- -
45 Rentals and Leases
40,280
26,778
- 17,832
5,963
(20,815)
15%
- (67)%
48 Repairs and Maintenance
19,700
1,099
- 438
-
(1,099)
-
- -
49 Miscellaneous
29,300
1,602
- 1,506
-
(1,602)
-
- -
Total Operating Expenses
109,780
44,125
25,600
5,963
(38,162)
5%
- (77)%
Total Expenses
472,355
282,076
- 214,340
5,963
(276,113)
1%
- (97)%
Percent of year completed
RECREATION
RENTAL OPERATIONS
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2017 ANNUAL
2017
ALLOCATED
2015
2016
ACTUAL
OVER/(UNDER) % CHANGE
2017
ALLOCATED
BOOT
%
EXPENDED
2015/2016
2016/2017
11
Salaries
129,570
67,220
166,025
64,045
30,883
(36,336)
24%
(61)%
(52)%
12
Extra Labor
61,620
29,198
27,684
26,529
28,003
(1,195)
45%
(4)%
6%
13
Overtime
929
91
2,218
-
91
-
10%
-
-
21
FICA
14,508
7,280
14,849
6,834
4,494
(2,786)
31%
(54)%
(34)%
23
Pension-PERS/PSERS
15,559
7,657
21,093
9,163
5,279
(2,378)
34%
(57)%
(42)%
24
Industrial Insurance
9,366
4,376
5,023
3,031
3,243
(1,133)
35%
(40)%
7%
25
Medical & Dental
34,413
17,578
42,044
15,940
7,577
(10,001)
22%
(62)%
(52)%
Total Salaries & Benefits
265,965
133,400
278,935
125,541
79,571
(53,829)
30%
(55)%
(37)%
31
Supplies
10,300
8,635
15,812
8,388
1,309
(7,326)
13%
(47)%
(84)%
34
Items Purchased for resale
22,000
15,003
16,177
14,001
16,954
1,951
77%
(13)%
21%
41
Professional Services
5,400
-
1,636
-
-
-
-
-
-
42
Communication
-
-
3,426
406
-
-
-
(88)%
-
43
Travel
325
325
169
264
-
(325)
-
56%
-
44
Advertising
6,700
2,537
2,335
2,368
2,955
418
44%
1%
25%
45
Rentals and Leases
2,000
2,000
22,925
1,824
276
(1,724)
14%
(92)%
(85)%
48
Repairs and Maintenance
1,500
1,500
9,892
-
5,936
4,436
396%
-
-
49
Miscellaneous
3,700
3,700
11,892
12,156
1,960
(1,741)
53%
2%
(84)%
Total Operating Expenses
51,925
33,700
84,264
39,407
29,390
(4,311)
57%
(53)%
(25)%
Total Expenses
317,890
167,100
363,199
164,948
108,961
(58,140)
34%
(55)%
(34)%
Percent of year completed
50.00%
95
PARK MAINTENANCE
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
589,976
288,403
243,439
275,635
316,879
28,475
54%
13%
15%
12 Extra Labor
20,000
9,324
6,107
11,211
7,588
(1,736)
38%
84%
(32)%
13 Overtime
2,137
80
547
63
151
70
7%
(89)%
140%
21 FICA
46,839
23,197
19,044
21,873
25,601
2,404
55%
15%
17%
23 Pension-PERS/PSERS
70,827
32,911
27,141
30,708
42,417
9,506
60%
13%
38%
24 Industrial insurance
26,087
12,732
7,847
8,461
7,931
(4,801)
30%
8%
(6)%
25 Medical & Dental
145,861
73,455
51,432
67,080
72,212
(1,243)
50%
30%
8%
28 Uniform/Clothing
1,715
177
288
126
230
52
13%
(56)%
83%
Total Salaries & Benefits
903,442
440,280
355,844
415,155
473,585
33,305
52%
17%
14%
31 Supplies
53,800
49,607
38,197
63,284
35,596
(14,011)
66%
66%
(44)%
35 Small Tools
5,000
5,000
326
5,318
4,928
(72)
99%
1533%
(7)%
41 Professional Services
61,200
30,691
24,337
32,114
14,732
(15,958)
24%
32%
(54)%
42 Communication
-
-
783
1,105
1,699
1,699
-
41%
54%
43 Travel
225
225
319
1,390
-
(225)
-
336%
-
45 Rentals and Leases
103,206
63,265
62,888
59,637
51,148
(12,117)
50%
(5)%
(14)%
47 Public Utilities
302,725
117,814
82,222
97,148
99,248
(18,566)
33%
18%
2%
48 Repairs and Maintenance
25,500
14,577
1,085
3,257
6,752
(7,825)
26%
200%
107%
49 Miscellaneous
4,000
4,000
2,432
6,368
1,780
(2,220)
45%
162%
(72)%
Total Operating Expenses
555,656
285,179
212,587
269,621
215,883
(69,296)
39%
27%
(20)%
Total Expenses
1,459,098
725,458
568,432
684,777
689,468 _
(35,991)
47%
20%
1%
Percent of year expired
50.00%
96
COMMUNITY DEVELOPMENT
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
%
EXPENDED
2016/2017
2017/2018
BDGT
11 Salaries
2,199,436
1,144,087
962,442
1,050,843
1,011,820
(132,268)
46%
9%
(4)%
12 Extra Labor
36,574
16,795
32,934
24,677
34,640
17,845
95%
(25)%
40%
13 Overtime
11,094
8,200
1,632
2,947
6,111
(2,089)
55%
81%
107%
21 FICA
172,850
90,895
75,467
81,952
80,803
(10,092)
47%
9%
(1)%
23 Pension-PERS/PSERS
265,439
129,025
108,990
117,754
129,616
591
49%
80/.
10%
24 Industrial Insurance
25,899
13,321
7,109
8,085
6,946
(6,375)
27%
14%
(14)%
25 Medical & Dental
482,597
252,859
172,600
193,082
178,699
(74,160)
37%
12%
(7)%
28 Uniform/Clothing
2,975
225
142
203
169
(56)
6%
43%
(17)%
Total Salaries & Benefits
3,196,864
1,655,407
1,361,316
1,479,542
1,448,804
(206,604)
45%
9%
(2)%
31 Supplies
35,180
20,808
16,868
34,635
16,703
(4,105)
47%
105%
(52)%
35 Small Tools
500
500
-
181
495
(5)
99%
-
174%
41 Professional Services
203,900
47,168
98,079
54,920
103,681
56,513
51%
(44)%
89%
42 Communication
6,500
3,322
2,212
5,012
4,641
1,319
71%
127%
(7)%
43 Travel
13,800
3,923
848
1,010
3,047
(876)
22%
19%
202%
44 Advertising
-
-
-
-
-
-
-
-
-
45 Rentals and Leases
12,954
6,134
13,003
7,173
4,298
(1,836)
33%
(45)%
(40)%
47 Public Utilities
2,500
1,900
586
2,023
1,291
(609)
52%
245%
(36)%
48 Repairs and Maintenance
53,185
39,853
8,862
9,040
454
(39,398)
1%
2%
(95)%
49 Miscellaneous
144,777
56,399
37,754
20,184
56,131
(268)
39%
(47)%
178%
51 Inter -Governmental
1,000
500
-
3,821
-
(500)
-
-
-
53 Ext Taxes, Oper Assess
-
-
1
107
216
216
-
8855%
101%
Total Operating Expenses
474,296
180,507
178,214
138,106
190,957
10,451
40%
(23)%
38%
Total Expenses
3,671,160
1,835,914 _
1,539,530
1,617,648
1,639,761
(196,153)
45%
5%
1%
Percent of year completed
COMMUNITY DEVELOPMENT
DIVISION SUMMARY
50.00 %
YTD AS OF JUNE 30, 2018
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
380,509
182,321
167,783
173,508
177,402
(4,919)
47%
3%
2%
CODE ENFORCEMENT
533,335
270,504
217,169
208,751
195,453
(75,051)
37%
(4)%
(6)%
PERMIT CENTER
411,455
206,883
199,832
168,499
160,124
(46,759)
39%
(16)%
(5)%
BUILDING, PERMIT AND PLAN REVIEW
871,623
461,336
321,740
374,960
329,938
(131,398)
38%
17%
(12)%
PLANNING
1,285,783
612,856
536,191
545,739
600,198
(12,657)
47%
2%
10%
RECYCLING PROGRAM
46,000
20,105
26,098
19,800
21,119
1,014
46%
(24)%
7%
TDM PROGRAM
142,455
81,909
70,719
126,392
155,526
73,617
109%
79%
23%
Total Expenses
3,671,160
1,835,914
1,539,530
1,617,648
1,639,761
(196,153)
45%
5%
1%
Percent of year completed
50.00%
97
COMMUNITY DEVELOPMENT
ADMINISTRATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
°I°
EXPENDED
201612017
2017/2018
11 Salaries
235,080
117,693
113,915
116,067
120,143
2,450
51%
2%
4%
13 Overtime
1,114
1,114
-
661
1,132
18
102%
-
71%
21 FICA
15,729
8,479
8,474
8,695
9,002
523
57%
3%
4%
23 Pension-PERS/PSERS
28,221
13,111
12,619
12,950
15,187
2,076
54%
3%
17%
24 Industrial Insurance
779
375
280
253
257
(118)
33%
(9)%
2%
25 Medical & Dental
52,606
26,257
23,875
20,793
21,047
(5,209)
40%
(13)%
1%
Total Salaries & Benefits
333,529
167,029
159,162
159,418
166,769
(260)
50%
0%
5%
31 Supplies
9,680
3,370
4,044
7,405
6,338
2,968
65%
83%
(14)%
41 Professional Services
20,000
1,200
-
-
1,200
-
6%
-
-
43 Travel
500
50
64
83
284
234
57%
30%
242%
45 Rentals and Leases
4,800
3,330
3,162
3,173
221
(3,109)
5%
0%
(93)%
48 Repairs and Maintenance
500
227
759
566
454
227
91%
(25)%
(20)%
49 Miscellaneous
11,500
7,115
590
2,755
1,919
(5,195)
17%
367%
(30)%
53 Ext Taxes, Assessments
-
1
107
216
216
-
8855%
101
Total Operating Expenses
46,980
15,292
8,620
14,090
10,633
(4,659)
23%
63%
(25)%
Total Expenses
380,509
182,321
167,783
173,508
177,402
(4,919)
47%
3%
2%
Percent of year completed
COMMUNITY DEVELOPMENT
CODE ENFORCEMENT
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
°I°
EXPENDED
2016/2017
2017/2018
11 Salaries
308,088
172,603
140,145
138,433
122,288
(50,315)
40%
(1)%
(12)%
12 Extra Labor
5,574
5,574
7,680
980
-
(5,574)
-
(87)%
-
13 Overtime
2,786
2,507
-
131
-
(2,507)
-
-
-
21 FICA
24,209
13,818
11,309
10,937
9,348
(4,470)
39%
(3)0k
(15)%
23 Pension-PERS/PSERS
36,991
18,754
15,388
14,194
15,531
(3,224)
42%
(8)%
9%
24 Industrial Insurance
9,634
4,833
3,411
2,719
2,174
(2,659)
23%
(20)%
(20)%
25 Medical & Dental
81,731
46,015
27,783
35,386
32,425
(13,590)
40%
27%
(8)%
28 Uniform/Clothing
475
225
142
203
169
(56)
36%
43%
(17)%
Total Salaries & Benefits
469,488
264,330
205,859
202,982
181,934
(82,396)
39%
(1)%
(10)%
31 Supplies
500
500
950
156
1,591
1,091
318%
(84)%
922%
41 Professional Services
-
-
3,578
-
7,848
7,848
-
-
-
42 Communication
3,000
1,945
1,496
1,680
680
(1,265)
23%
12%
(60)%
43 Travel
600
-
39
-
-
-
-
-
-
45 Rentals and Leases
3,820
1,636
4,278
1,875
1,910
274
50%
(56)%
2%
47 Public Utilities
2,500
1,900
586
2,023
1,291
(609)
52%
245%
(36)%
49 Miscellaneous
53,427
194
382
35
200
6
0%
(91)%
471%
Total Operating Expenses
63,847
6,174
11,310
5,769
13,520
7,345
21%
(49)%
134%
Total Expenses
533,335
270,504
217,169
208,751
195,453
(75,051)
37%
(4)%
(6)%
Percent of year completed
50.00%
98
COMMUNITY DEVELOPMENT
PERMIT CENTER
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
°I°
EXPENDED
2016/2017
2017/2018
11
Salaries
209,384
102,912
127,747
100,752
99,438
(3,475)
47%
(21)%
(1)%
13
Overtime
1,847
1,847
-
-
3,899
2,052
211%
-
-
21
FICA
16,171
8,007
9,773
7,708
8,029
22
50%
(21)%
4%
23
Pension-PERS/PSERS
25,144
11,650
14,046
11,264
12,805
1,155
51%
(20)%
14%
24
Industrial Insurance
1,169
585
527
371
335
(250)
29%
(30)%
(10)%
25
Medical & Dental
65,540
33,095
33,757
30,271
26,972
(6,123)
41%
(10)%
(11)%
Total Salaries & Benefits
319,255
158,096
185,849
150,365
151,477
(6,618)
47%
(19)%
1%
31
Supplies
3,000
1,433
699
1,182
2,279
846
76%
69%
93%
41
Professional Services
5,000
881
301
4,124
253
(628)
5%
1271%
(94)%
43
Travel
3,700
111
-
24
1,924
1,813
52%
-
7962%
48
Repairs and Maintenance
44,000
31,491
-
4,237
-
(31,491)
-
-
-
49
Miscellaneous
36,500
14,871
12,873
8,566
4,190
(10,681)
11%
(33)%
(51)%
Total Operating Expenses
92,200
48,788
13,982
18,133
8,647
(40,141)
9%
30%
(52)%
Total Expenses
411,455
206,883
199,832
168,499
160,124
(46,759)
39%
(16)%
(5)%
Percent of year completed
COMMUNITY DEVELOPMENT
BUILDING, PERMIT AND PLAN REVIEW
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11 Salaries
524,335
291,268
170,099
242,339
200,301
(90,967)
38%
42%
(17)%
13 Overtime
3,500
2,161
1,062
1,762
1,080
(1,081)
31%
66%
(39)%
21 FICA
40,307
22,435
12,913
18,509
15,266
(7,169)
38%
43%
(18)%
23 Pension-PERS/PSERS
64,314
33,458
19,136
26,505
24,940
(8,518)
39%
39%
(6)%
24 Industrial Insurance
10,225
5,510
1,502
3,216
2,799
(2,711)
27%
114%
(13)%
25 Medical & Dental
123,808
67,368
32,188
46,262
42,592
(24,776)
34%
44%
(8)%
28 Uniform/Clothing
2,500
-
-
-
-
-
-
-
-
Total Salaries & Benefits
768,989
422,201
236,899
338,593
286,978
(135,222)
37%
43%
(15)%
31 Supplies
3,000
2,664
4,700
1,845
2,112
(551)
70%
(61)%
14%
35 Small Tools
500
500
-
181
495
(5)
99%
-
174%
41 Professional Services
83,400
27,225
68,648
25,794
30,904
3,679
37%
(62)%
20%
42 Communication
500
500
606
3,332
3,084
2,584
617%
450%
(7)%
43 Travel
1,500
604
661
135
68
(535)
5%
(80)%
(49)%
45 Rentals and Leases
4,334
1,168
5,563
2,126
2,167
999
50%
(62)%
2%
48 Repairs and Maintenance
550
-
-
-
-
-
-
-
-
49 Miscellaneous
8,850
6,475
4,662
2,955
4,129
(2,346)
47%
(37)%
40%
Total Operating Expenses
102,634
39,135
84,840
36,367
42,960
3,824
42%
(57)%
18%
Total Expenses
871,623
461,336
321,740
374,960
329,938
(131,398)
38%
17%
(12)%
Percent of year completed
50.00%
99
COMMUNITY DEVELOPMENT
PLANNING
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
201612017
2017/2018
11 Salaries
830,955
407,806
372,765
392,855
419,934
12,128
51%
5%
7%
12 Extra Labor
31,000
11,221
8,797
4,107
4,120
(7,101)
13%
(53)%
0%
13 Overtime
1,847
571
570
393
-
(571)
-
(31)%
-
21 FICA
69,427
34,364
28,917
30,053
33,123
(1,242)
48%
4%
10%
23 Pension-PERS/PSERS
99,775
46,416
41,739
43,899
51,893
5,477
52%
5%
18%
24 Industrial Insurance
3,313
1,648
1,128
1,141
1,074
(574)
32%
1%
(6)%
25 Medical & Dental
140,331
69,498
51,183
54,863
52,505
(16,993)
37%
7%
(4)%
Total Salaries & Benefits
1,176,648
571,524
505,099
527,311
562,649
(8,875)
48%
4%
7%
31 Supplies
8,000
3,565
1,554
2,721
2,315
(1,250)
29%
75%
(15)%
41 Professional Services
64,000
5,021
14,174
5,550
31,887
26,865
50%
(61)%
475%
42 Communication
3,000
877
-
-
877
-
29%
-
-
43 Travel
2,000
718
46
689
581
(137)
29%
1395%
(16)%
48 Repairs and Maintenance
8,135
8,135
8,104
4,237
-
(8,135)
-
(48)%
-
49 Miscellaneous
24,000
23,016
7,215
5,232
1,890
(21,126)
8%
(27)%
(64)%
Total Operating Expenses
109,135
41,332
31,092
18,428
37,550
(3,783)
34%
(41)%
104%
Total Expenses
1,285,783
612,856
536,191
545,739
600,198
(12,657)
47%
2%
10%
Percent of year completed
COMMUNITY DEVELOPMENT
RECYCLING PROGRAM
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
-
-
7,152
2,777
3,291
3,291
-
(61)%
18%
21 FICA
-
-
481
205
243
243
-
(57)%
19%
23 Pension-PERS/PSERS
-
-
800
311
417
417
-
(61)%
34%
24 Industrial Insurance
-
-
23
8
10
10
-
(64)%
16%
25 Medical & Dental
-
-
895
22
25
25
-
(97)%
11%
Total Salaries & Benefits
-
-
9,350
3,324
3,986
3,986
(64)%
20%
31 Supplies
9,000
7,536
3,887
5,187
1,175
(6,361)
13%
33%
(77)%
41 Professional Services
30,000
11,340
11,378
10,692
15,651
4,311
52%
(6)%
46%
49 Miscellaneous
7,000
1,229
1,484
598
307
(921)
4%
(60)%
(49)%
Total Operating Expenses
46,000
20,105
16,748
16,476
17,133
(2,972)
37%
(2)%
4%
Total Expenses
46,000
20,105
26,098
19,800
21,119
1,014
46%
(24)%
7%
Percent of year completed
50.00%
100
COMMUNITY DEVELOPMENT
TDM PROGRAM
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
201612017
2017/2018
11 Salaries
91,594
51,804
30,620
57,620
46,425
(5,379)
51%
88%
(19)%
12 Extra Labor
-
-
16,457
19,590
30,520
30,520
-
19%
56%
21 FICA
7,007
3,792
3,601
5,846
5,792
2,000
83%
62%
(1)%
23 Pension-PERS/PSERS
10,994
5,636
5,263
8,632
8,843
3,207
80%
64%
2%
24 Industrial Insurance
779
371
237
375
298
(73)
38%
58%
(21)%
25 Medical & Dental
18,581
10,626
2,919
5,485
3,133
(7,494)
17%
88%
(43)%
Total Salaries & Benefits
128,955
72,228
59,098
97,549
95,010
22,782
74%
65%
(3)%
31 Supplies
2,000
1,741
1,034
16,140
893
(848)
45%
1460%
(94)%
41 Professional Services
1,500
1,500
-
8,761
15,937
14,437
1062%
-
82%
43 Travel
5,500
2,440
38
79
191
(2,250)
3%
107%
142%
49 Miscellaneous
3,500
3,500
10,548
43
43,495
39,995
1243%
(100)%
101288%
51 Inter -Governmental
1,000
500
-
3,821
-
(500)
-
-
-
Total Operating Expenses
13,500
9,681
11,621
28,843
60,516
50,836
448%
148%
110%
Total Expenses
142,455
81,909
70,719
126,392
155,526
73,617
109%
79%
23%
Percent of year completed
50.00%
101
MUNICIPAL COURT
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
%
EXPENDED
2016/2017
2017/2018
BDGT
11 Salaries
768,806
373,211
352,691
367,242
393,351
20,140
51%
4%
7%
12 Extra Labor
4,180
4,180
6,066
558
-
(4,180)
-
(91)%
-
13 Overtime
4,661
-
320
-
-
-
-
-
-
21 FICA
58,057
28,509
27,089
27,702
29,686
1,177
51%
2%
7%
23 Pension-PERS/PSERS
92,113
42,174
40,310
41,285
49,762
7,588
54%
2%
21%
24 Industrial Insurance
3,839
1,947
1,275
1,321
1,393
(555)
36%
4%
5%
25 Medical & Dental
199,448
97,693
77,896
80,144
84,249
(13,443)
42%
3%
5%
Total Salaries & Benefits
1,131,104
547,713
507,577
518,252
558,440
10,727
49%
2%
8%
31 Supplies
14,283
8,666
5,592
9,243
7,689
(978)
54%
65%
(17)%
41 Professional Services
107,200
47,590
43,054
43,463
39,137
(8,454)
37%
1%
(10)%
42 Communication
10,550
4,928
1,913
4,243
2,493
(2,435)
24%
122%
(41)%
43 Travel
7,500
5,773
3,156
7,229
2,192
(3,581)
29%
129%
(70)%
45 Rentals and Leases
2,000
2,000
872
3,404
3,171
1,171
159%
290%
(7)%
48 Repairs and Maintenance
2,300
2,300
521
348
4,075
1,775
177%
(33)%
1070%
49 Miscellaneous
20,870
9,927
8,869
10,811
8,989
(938)
43%
22%
(17)%
53 Ext Taxes, Assessments
5
1
-
-
1
-
22%
-
-
Total Operating Expenses
164,708
81,186
63,978
79,694
67,747
(13,439)
41%
25%
(15)%
Total Expenses
1,295,812
628,899
571,555
597,946
626,187
(2,712)
48%
5%
5%
Percent of year completed
50.00%
102
POLICE
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
°l° CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
9,259,438
4,597,477
4,233,834
4,309,912
4,282,589
(314,888)
46%
2%
(1)%
13 Overtime
928,495
542,650
403,747
477,984
386,294
(156,357)
42%
18%
(19)%
15 Holiday/Kelly Payoff
201,063
70,558
77,875
74,220
87,021
16,463
43%
(5)%
17%
21 FICA
770,554
387,829
357,418
370,027
362,192
(25,636)
47%
4%
(2)%
22 Pension-LEOFF 2
484,606
231,462
211,992
216,053
224,407
(7,055)
46%
2%
4%
23 Pension-PERS/PSERS
148,889
78,014
64,835
68,457
73,652
(4,362)
49%
6%
8%
24 Industrial Insurance
299,281
145,231
101,018
91,395
94,255
(50,976)
31%
(10)%
3%
25 Medical & Dental
2,083,565
1,047,454
936,581
895,899
885,965
(161,489)
43%
(4)%
(1)%
Total Salaries & Benefits
14,175,891
7,100,675
6,396,734
6,504,016
6,410,613
(690,063)
45%
2%
(1)%
31 Supplies
184,250
109,862
132,232
147,471
118,492
8,631
64%
12%
(20)%
35 Small Tools
15,600
4,362
358
3,186
3,300
(1,062)
21%
791%
4%
41 Professional Services
70,000
36,536
30,173
22,869
47,377
10,841
68%
(24)%
107%
42 Communication
121,000
61,935
49,345
60,512
51,739
(10,196)
43%
23%
(14)%
43 Travel
41,880
22,333
23,487
25,858
28,989
6,656
69%
10%
12%
44 Advertising
1,500
1,500
-
453
7,520
6,020
501%
-
1561%
45 Rentals and Leases
872,046
488,379
646,209
435,790
428,981
(59,398)
49%
(33)%
(2)%
46 Insurance
253,245
253,245
240,000
230,223
254,359
1,114
100%
(4)%
10%
47 Public Utilities
-
-
1,097
1,488
1,377
1,377
-
36%
(7)%
48 Repairs and Maintenance
246,922
53,499
73,596
24,392
26,930
(26,569)
11%
(67)%
10%
49 Miscellaneous
79,641
41,101
33,559
33,751
51,839
10,738
65%
1%
54%
51 Inter -Governmental
2,937,074
1,470,834
1,162,871
1,347,445
1,360,090
(110,744)
46%
16%
1%
64 Machinery & Equipment
-
-
311,636
-
-
-
-
-
-
Total Operating Expenses
4,823,158
2,543,585
2,704,562
2,333,436
2,380,993
(162,592)
49%
(14)%
2%
Total Expenses
18,999,049
9,644,261
9,101,296
8,837,452
8,791,605
(852,655)
46%
(3)%
(1)%
Percent of year completed
POLICE
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY DIVISION
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
1,853,693
1,061,131
931,591
1,071,671
1,128,779
67,648
61%
15%
5%
INVESTIGATION
2,202,519
1,179,605
1,127,770
1,147,446
1,032,113
(147,492)
47%
2%
(10)%
PATROL
6,658,951
3,191,768
3,225,744
3,064,067
3,104,046
(87,722)
47%
(5)%
1%
RECORDS/EVIDENCE
1,393,844
652,293
557,629
536,798
524,065
(128,228)
38%
(4)%
(2)%
ANTI -CRIME
869,025
427,292
364,146
399,107
390,052
(37,240)
45%
10%
(2)%
PROFESSIONAL STANDARDS
2,066,539
1,115,808
888,884
778,251
797,404
(318,404)
39%
(12)%
2%
TRAINING
291,273
158,816
155,211
164,318
161,516
2,700
55%
6%
(2)%
TRAFFIC
607,031
330,093
354,949
273,389
232,761
(97,332)
38%
(23)%
(15)%
FACILITIES
110,000
53,494
-
55,300
60,379
6,885
55%
-
9%
PRISONER CARE & CUSTODY
1,658,405
826,214
676,234
739,058
794,924
(31,290)
48%
9%
8%
ANIMAL SERVICES
118,852
63,288
-
59,582
-
(63,288)
-
-
-
COMMUNICATION, DISPATCH
1,168,917
584,459
507,503
548,465
565,567
(18,892)
48%
8%
3%
Total Expenses
18,999,049
9,644,261
8,796,280
8,837,452
8,791,605
(852,655)
46%
0%
(1)%
Percent of year completed
50.00°%
103
POLICE
ADMINISTRATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
948,589
476,708
448,316
559,370
524,696
47,988
55%
25%
(6)%
13 Overtime
2,923
143
-
-
143
-
5%
-
-
21 FICA
63,301
33,131
32,488
40,922
39,024
5,893
62%
26%
(5)%
22 Pension-LEOFF
47,627
22,091
19,260
21,537
23,773
1,682
50%
12%
10%
23 Pension-PERS/PSERS
9,032
9,032
4,035
8,155
10,062
1,030
111%
102%
23%
24 Industrial Insurance
20,201
8,459
5,966
5,570
7,308
(1,151)
36%
(7)%
31%
25 Medical & Dental
167,935
78,418
60,545
77,851
85,255
6,837
51%
29%
10%
Total Salaries & Benefits
1,259,608
627,981
570,609
713,406
690,524
62,543
55%
25%
(3)%
31 Supplies
24,000
12,048
13,462
12,543
20,162
8,114
84%
(7)%
61%
41 Professional Services
15,000
15,000
5,267
7,746
34,623
19,623
231%
47%
347%
42 Communication
121,000
61,935
19,300
45,017
51,739
(10,196)
43%
133%
15%
43 Travel
10,000
4,233
2,769
2,483
3,694
(540)
37%
(10)%
49%
44 Advertising
1,100
1,100
-
-
7,520
6,420
684%
-
-
45 Rentals and Leases
61,822
37,362
44,146
29,304
30,838
(6,524)
50%
(34)%
5%
46 Insurance
253,245
253,245
240,000
230,223
254,359
1,114
100%
(4)%
10%
48 Repairs and Maintenance
86,518
36,342
33,958
22,368
23,297
(13,045)
27%
(34)%
4%
49 Miscellaneous
5,500
5,500
2,081
2,665
7,252
1,752
132%
28%
172%
51 Inter -Governmental
15,900
6,385
-
5,916
4,770
(1,614)
30%
-
(19)%
Total Operating Expenses
594,085
433,150
360,982
358,265
438,255
5,105
74%
(1)%
22%
Total Expenses
1,853,693
1,061,131
931,591
1,071,671
1,128,779
67,648
61%
15%
5%
Percent of year completed
POLICE
INVESTIGATION
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
1,346,030
708,287
688,277
727,939
673,967
(34,320)
50%
6%
(7)%
13 Overtime
173,542
95,117
83,206
82,547
66,455
(28,662)
38%
(1)%
(19)%
21 FICA
115,963
62,129
58,620
62,509
56,268
(5,862)
49%
7%
(10)%
22 Pension-LEOFF
74,196
38,116
36,724
37,742
34,686
(3,430)
47%
3%
(8)%
23 Pension-PERS/PSERS
16,237
7,448
7,280
7,295
8,655
1,206
53%
0%
19%
24 Industrial Insurance
45,390
23,457
16,831
15,247
13,433
(10,024)
30%
(9)%
(12)%
25 Medical & Dental
285,339
152,283
130,166
129,414
110,009
(42,274)
39%
(1)%
(15)%
Total Salaries & Benefits
2,056,697
1,086,837
1,021,106
1,062,693
963,472
(123,365)
47%
4%
(9)%
31 Supplies
12,000
7,224
4,829
17,647
5,999
(1,225)
50%
265%
(66)%
41 Professional Services
4,000
4,000
2,081
6,795
4,216
216
105%
227%
(38)%
42 Communication
-
-
333
1,700
-
-
-
411%
-
43 Travel
5,000
633
4,410
790
1,978
1,345
40%
(82)%
150%
45 Rentals and Leases
112,322
80,004
87,805
56,906
56,161
(23,843)
50%
(35)%
(1)%
48 Repairs and Maintenance
9,000
-
5,781
-
-
-
-
-
-
49 Miscellaneous
3,500
907
840
201
192
(715)
5%
(76)%
(5)%
Total Operating Expenses
145,822
92,768
106,664
84,753
68,641
(24,127)
47%
(21)%
(19)%
Total Expenses
2,202,519
1,179,605
1,127,770
1,147,446
1,032,113
(147,492)
47%
2%
(10)%
Percent of year completed
50.00%
104
POLICE
PATROL
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
3,670,273
1,737,492
1,721,533
1,702,455
1,785,147
47,655
49%
(1)%
5%
13 Overtime
553,184
322,013
178,762
256,734
191,029
(130,984)
35%
44%
(26)%
15 Holiday Pay
201,063
70,558
77,875
74,220
87,021
16,463
43%
(5)%
17%
21 FICA
331,292
159,394
150,997
155,673
157,318
(2,076)
47%
3%
1%
22 Pension-LEOFF
228,652
106,283
100,885
104,403
109,998
3,716
48%
3%
5%
23 Pension-PERS/PSERS
6,232
2,855
2,669
2,819
3,477
621
56%
6%
23%
24 Industrial Insurance
143,545
66,497
50,375
45,589
49,619
(16,879)
35%
(10)%
9%
25 Medical & Dental
902,143
439,272
466,436
416,580
421,954
(17,318)
47%
(11)%
1%
Total Salaries & Benefits
6,036,384
2,904,364
2,749,531
2,758,473
2,819,537
(84,827)
47%
0%
2%
31 Supplies
59,450
26,317
45,605
51,953
34,828
8,510
59%
14%
(33)%
35 Small Tools
600
6
358
245
-
(6)
-
(32)%
-
41 Professional Services
8,000
5,670
1,133
2,595
2,118
(3,552)
26%
129%
(18)%
42 Communication
-
-
26,087
5,279
-
-
-
(80)%
-
43 Travel
500
500
276
170
2,549
2,049
510%
(39)%
1403%
45 Rentals and Leases
484,513
251,620
374,454
244,569
242,256
(9,364)
50%
(35)%
(1)%
48 Repairs and Maintenance
65,404
997
25,445
26
428
(569)
1%
(100)%
1518%
49 Miscellaneous
4,100
2,294
2,855
757
2,330
36
57%
(73)%
208%
Total Operating Expenses
622,567
287,405
476,213
305,594
284,509
(2,895)
46%
(36)%
(7)%
Total Expenses
6,658,951
3,191,768
3,225,744
3,064,067
3,104,046
(87,722)
47%
(5)%
1%
Percent of year completed
POLICE
RECORDS/EVIDENCE
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
878,659
435,771
359,397
356,748
348,154
(87,617)
40%
(1)%
(2)%
13 Overtime
32,248
14,922
16,764
19,223
16,931
2,008
53%
15%
(12)%
21 FICA
63,229
31,153
28,352
28,428
27,993
(3,160)
44%
0%
(2)%
22 Pension-LEOFF
4,236
-
-
-
-
-
-
-
-
23 Pension-PERS/PSERS
98,968
45,940
41,574
41,526
45,860
(81)
46%
(0)%
10%
24 Industrial Insurance
5,409
2,629
1,603
1,538
1,422
(1,207)
26%
(4)%
(8)%
25 Medical & Dental
183,695
92,658
74,694
73,145
70,916
(21,742)
39%
(2)%
(3)%
Total Salaries & Benefits
1,266,444
623,074
531,818
520,676
511,276
(111,798)
40%
(2)%
(2)%
31 Supplies
29,400
14,743
14,729
7,756
5,550
(9,193)
19%
(47)%
(28)%
35 Small Tools
15,000
4,356
-
2,941
3,300
(1,056)
22%
-
12%
41 Professional Services
9,000
2,355
826
156
1,250
(1,105)
14%
(81)%
703%
42 Communication
-
-
472
2,882
-
-
-
511%
-
43 Travel
-
-
-
560
-
-
-
-
-
45 Rentals and Leases
-
-
2,973
1,049
-
-
-
(65)%
-
48 Repairs and Maintenance
71,500
5,266
6,362
682
-
(5,266)
-
(89)%
-
49 Miscellaneous
2,500
2,500
449
96
2,690
190
108%
(78)%
2688%
Total Operating Expenses
127,400
29,219
25,811
16,122
12,790
(16,429)
10%
(38)%
(21)%
Total Expenses
1,393,844
652,293
557,629
536,798
524,065
(128,228)
38%
(4)%
(2)%
Percent of year completed
50.00%
105
POLICE
ANTI -CRIME
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
505,117
234,829
193,824
221,348
212,556
(22,273)
42%
14%
(4)%
13 Overtime
58,459
34,419
25,052
51,606
45,563
11,144
78%
106%
(12)%
21 FICA
43,067
20,862
16,721
20,859
19,700
(1,162)
46%
25%
(6)%
22 Pension-LEOFF
30,093
14,311
11,395
14,223
13,962
(349)
46%
25%
(2)%
24 Industrial Insurance
18,202
9,237
5,074
5,722
5,519
(3,718)
30%
13%
(4)%
25 Medical & Dental
113,408
52,736
41,763
45,736
52,585
(151)
46%
10%
15%
Total Salaries & Benefits
768,346
366,394
293,829
359,494
349,885
(16,509)
46%
22%
(3)%
31 Supplies
2,000
232
1,745
567
1,047
815
52%
(68)%
85%
42 Communication
-
-
1,348
2,890
-
-
-
114%
-
45 Rentals and Leases
87,679
58,982
65,123
35,179
33,125
(25,857)
38%
(46)%
(6)%
48 Repairs and Maintenance
1,000
50
-
-
50
-
5%
-
-
49 Miscellaneous
10,000
1,633
2,100
857
5,945
4,312
59%
(59)%
594%
Total Operating Expenses
100,679
60,898
70,316
39,613
40,167
(20,731)
40%
(44)%
1%
Total Expenses
869,025
427,292
364,146
399,107
390,052
(37,240)
45%
10%
(2)%
Percent of year completed
POLICE
PROFESSIONAL STANDARDS
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
1,424,185
748,574
542,417
506,481
536,562
(212,012)
38%
(7)%
6%
13 Overtime
45,303
45,303
65,197
50,367
50,189
4,886
111%
(23)%
(0)%
21 FICA
112,132
59,382
46,381
42,503
44,806
(14,576)
40%
(8)%
5%
22 Pension-LEOFF
74,114
38,528
29,122
26,756
29,616
(8,912)
40%
(8)%
11%
23 Pension-PERS/PSERS
10,405
4,723
5,352
4,741
5,599
876
54%
(11)%
18%
24 Industrial Insurance
48,711
25,562
13,448
12,144
12,345
(13,218)
25%
(10)%
2%
25 Medical & Dental
333,001
180,149
117,238
109,283
105,865
(74,284)
32%
(7)%
(3)%
Total Salaries & Benefits
2,047,851
1,102,221
819,155
752,275
784,982
(317,240)
38%
(8)%
4%
31 Supplies
8,300
4,178
8,552
13,818
5,012
833
60%
62%
(64)%
42 Communication
-
-
1,770
1,519
-
-
-
(14)%
-
43 Travel
-
-
1,659
(35)
222
222
-
(102)%
(736)%
44 Advertising
400
400
-
453
-
(400)
-
-
-
45 Rentals and Leases
4,388
3,409
56,787
9,927
2,194
(1,215)
50%
(83)%
(78)%
47 Public Utilities
-
-
512
123
-
-
(76)%
48 Repairs and Maintenance
1,000
1,000
449
42
-
(1,000)
-
(91)%
-
49 Miscellaneous
4,600
4,600
-
130
4,995
395
109%
-
3747%
Total Operating Expenses
18,688
13,587
69,728
25,976
12,423
(1,164)
66%
(63)%
(52)%
Total Expenses
2,066,539
1,115,808
888,884
778,251
797,404
(318,404)
39%
(12)%
2%
Percent of year completed
50.00%
106
POLICE
TRAINING
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVERI(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
102,193
49,533
49,447
49,447
52,504
2,972
51%
0%
6%
13 Overtime
15,500
7,567
10,018
4,507
5,539
(2,028)
36%
(55)%
23%
21 FICA
8,816
4,273
4,457
4,041
4,352
79
49%
(9)%
8%
22 Pension-LEOFF
6,281
2,901
3,097
2,809
3,211
310
51%
(9)%
14%
24 Industrial Insurance
3,719
1,766
1,234
1,097
1,118
(649)
30%
(11)%
2%
25 Medical & Dental
21,643
10,752
9,302
9,127
9,742
(1,011)
45%
(2)%
7%
Total Salaries & Benefits
158,152
76,792
77,555
71,027
76,466
(327)
48`)/0(8)%
8%,
31 Supplies
44,500
40,519
36,618
41,619
35,550
(4,968)
80%
14%
(15)%
41 Professional Services
9,000
-
-
-
-
-
-
-
-
43 Travel
26,380
16,967
14,373
21,769
20,546
3,579
78%
51%
(6)%
45 Rentals and Leases
1,800
899
1,150
739
548
(352)
30%
(36)%
(26)%
48 Repairs and Maintenance
2,500
-
306
-
-
-
-
-
-
49 Miscellaneous
48,941
23,639
25,210
27,939
28,407
4,768
58%
11%
2%
Total Operating Expenses
133,121
82,024
77,656
93,291
85,051
3,027
64%
20%
(9)%
Total Expenses
291,273
158,816
155,211
164,318
161,516
2,700
55%
6%
(2)%
Percent of year completed
POLICE
FACILITIES
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016 2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017 2017/2018
45 Rentals and Leases
47 Public Utilities
110,000
-
53,494
-
- 53,542
- 651
59,098
1,281
5,604
1,281
54%
-
- 10%
- 97%
Total Operating Expenses
110,000
53,494
- 55,300
60,379
6,885
55%
- 9%
Total Expenses
110,000
53,494
- 55,300
60,379
6,885
55%
- 9%
Percent of year completed
50.00%
107
POLICE
TRAFFIC
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
384,392
206,284
230,625
186,125
149,004
(57,281)
39%
(19)%
(20)%
13
Overtime
47,336
23,167
24,747
13,001
10,446
(12,721)
22%
(47)%
(20)%
21
FICA
32,754
17,504
19,401
15,091
12,731
(4,773)
39%
(22)%
(16)%
22
Pension-LEOFF
19,407
9,232
11,510
8,583
9,160
(71)
47%
(25)%
7%
23
Pension-PERS/PSERS
8,015
8,015
3,924
3,921
-
(8,015)
-
(0)%
-
24
Industrial Insurance
14,104
7,624
6,488
4,489
3,492
(4,132)
25%
(31)%
(22)%
25
Medical & Dental
76,401
41,187
36,437
34,763
29,639
(11,547)
39%
(5)%
(15)%
Total Salaries & Benefits
582,409
313,012
333,131
265,972
214,472
(98,540)
37%
(20)%
(19)%
31
Supplies
4,600
4,600
6,693
1,568
10,345
5,745
225%
(77)%
560%
42
Communication
-
-
35
-
-
-
-
-
-
45
Rentals and Leases
9,522
2,608
13,770
4,575
4,761
2,153
50%
(67)%
4%
48
Repairs and Maintenance
10,000
9,844
1,296
1,274
3,155
(6,689)
32%
(2)%
148%
49
Miscellaneous
500
28
24
-
28
-
6%
-
-
Total Operating Expenses
24,622
17,081
21,818
7,417
18,289
1,208
74%
(66)%
147%
Total Expenses
607,031
330,093
354,949
273,389
232,761
(97,332)
38%
(23)%
(15)%
Percent of year completed
50.00%
108
POLICE
PRISONER CARE & CUSTODY
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
41 Monitoring of Prisoners
51 Score Jail
25,000
1,633,405
9,511
816,703
20,866
655,368
5,576
733,482
5,171
789,753
(4,340)
(26,950)
21%
48%
(73)%
12%
(7)%
8%
Total Operating Expenses
1,658,405
826,214
676,234
739,058
794,924
(31,290)
48%
9%
8%
Percent of year completed
POLICE
ANIMAL SERVICES
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018
2018 ANNUAL ALLOCATED
2016 2017 2018
ACTUAL
OVER/(UNDER) % CHANGE
ALLOCATED %
BDGT EXPENDED 2016/2017 2017/2018
51 King County Animal Control
118,852 63,288
- 59,582 -
(63,288) - - -
Total Operating Expenses
118,852 63,288
59,582
(63,288) - - -
Percent of year completed
POLICE
COMMUNICATION, DISPATCH
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
51 Valley Communications
1,168,917
584,459
507,503
548,465
565,567
(18,892)
48%
8%
3%
Total Operating Expenses
1,168,917
584,459
507,503
548,465
565,567
(18,892)
48%
8%
3%
Percent of year completed
50.00%
109
FIRE
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
7,209,250
3,460,514
3,467,487
3,583,376
3,541,425
80,911
49%
3%
(1)%
12 Extra Labor
-
-
8,416
1,852
2,071
2,071
-
(78)%
12%
13 Overtime
650,648
357,798
222,969
288,604
264,970
(92,828)
41%
29%
(8)%
15 Holiday Pay
324,520
7,882
1,465
-
7,882
-
2%
-
-
21 FICA
130,361
61,702
59,020
65,717
66,400
4,698
51 %
11%
1%
22 Pension-LEOFF2
395,669
174,868
180,824
188,369
190,951
16,082
48%
4%
1%
23 Pension-PERS/PSERS
45,514
21,459
20,806
21,025
25,090
3,631
55%
1%
19%
24 Industrial Insurance
404,145
192,815
132,064
135,153
134,756
(58,059)
33%
2%
(0)%
25 Medical & Dental
1,598,500
802,793
810,478
754,635
714,805
(87,988)
45%
(7)%
(5)%
Total Salaries & Benefits
10,758,607
5,079,830
4,903,529
5,038,731
4,948,350
(131,480)
46%
3%
(2)%
31 Supplies
234,477
189,562
122,307
134,808
86,896
(102,666)
37%
10%
(36)%
35 Small Tools
37,268
12,000
-
4,228
3,307
(8,693)
9%
-
(22)%
41 Professional Services
81,000
37,972
26,287
10,414
31,269
(6,703)
39%
(60)%
200%
42 Communication
32,170
17,028
19,395
22,241
17,684
655
55%
15%
(20)%
43 Travel
7,000
4,187
4,415
9,938
6,764
2,577
97%
125%
(32)%
45 Rentals and Leases
602,262
372,616
267,784
294,999
301,279
(71,337)
50%
10%
2%
46 Insurance
190,615
190,615
90,000
173,286
191,453
838
100%
93%
10%
47 Public Utilities
73,360
37,422
34,658
42,898
46,288
8,867
63%
24%
8%
48 Repairs and Maintenance
41,921
23,859
32,164
31,091
18,579
(5,280)
44%
(3)%
(40)%
49 Miscellaneous
157,874
111,346
41,275
86,595
93,798
(17,548)
59%
110%
8%
51 Inter -Governmental
216,045
108,023
95,495
100,010
105,035
(2,987)
49%
5%
5%
64 Machinery & Equipment
-
-
-
7,934
-
-
-
-
-
Total Operating Expenses
1,673,992
1,104,630
733,779
918,440
902,352
(202,277)
54%
25%
(2)%
Total Expenses
12,432,599
6,184,460
5,637,308
5,957,171
5,850,702
(333,758)
47%
6%
(2)%
Percent of year completed
FIRE
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY DIVISION
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
902,844
545,779
428,897
504,766
532,751
(13,028)
59%
18%
6%
SUPPRESSION
9,425,081
4,540,977
4,285,947
4,407,559
4,263,148
(277,829)
45%
3%
(3)%
PREVENTION
853,880
412,726
393,125
417,293
438,695
25,969
51%
6%
5%
TRAINING
466,687
286,224
189,421
262,337
239,205
(47,019)
51%
38%
(9)%
EMERGENCY PREPAREDNESS
360,371
175,351
162,611
177,466
167,772
(7,579)
47%
9%
(5)%
FIRE FACILITIES
110,860
60,146
40,705
53,195
53,065
(7,081)
48%
31%
(0)%
HAZARDOUS MATERIALS UNIT
40,331
28,278
26,311
8,942
19,113
(9,166)
47%
(66)%
114%
RESCUE TEAM
13,250
79
-
157
3,164
3,085
24%
-
1917%
RESCUE AND EMERGENCY AID
43,250
26,877
14,797
25,447
28,754
1,877
66%
72%
13%
COMMUNICATION - DISPATCH
216,045
108,023
95,495
100,010
105,035
(2,987)
49%
5%
5%
Total Expenses
12,432,599
6,184,460
5,637,308
5,957,171
5,850,702
(333,758)
47%
6%
(2)%
Percent of year completed
50.00%
110
FIRE
ADMINISTRATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
451,037
223,984
221,545
209,703
218,016
(5,968)
48%
(5)%
4%
12 Extra Labor
-
-
4,473
-
-
-
-
-
-
13 Overtime
464
9
-
-
9
-
2%
-
-
21 FICA
14,345
7,280
7,253
11,042
11,503
4,223
80%
52%
4%
22 Pension-LEOFF
16,079
1,412
8,022
7,381
8,055
6,643
50%
(8)%
9%
23 Pension-PERS/PSERS
16,275
7,620
7,438
7,358
8,485
865
52%
(1)%
15%
24 Industrial Insurance
10,126
4,836
3,568
3,579
3,586
(1,251)
35%
0%
0%
25 Medical & Dental
83,043
42,023
34,910
40,177
39,239
(2,784)
47%
15%
(2)%
Total Salaries & Benefits
591,369
287,164
287,209
279,240
288,891
1,727
49%
(3)%
3%
31 Supplies
10,877
4,653
3,887
3,708
5,901
1,248
54%
(5)%
59%
41 Professional Services
25,000
13,777
2,137
-
13,777
-
55%
-
-
42 Communication
23,170
12,803
13,157
15,164
12,030
(773)
52%
15%
(21)%
43 Travel
2,250
772
-
559
1,320
548
59%
-
136%
45 Rentals and Leases
26,559
13,779
10,558
12,414
12,675
(1,105)
48%
18%
2%
46 Insurance
190,615
190,615
90,000
173,286
191,453
838
100%
93%
10%
48 Repairs and Maintenance
20,421
12,967
8,478
8,496
3,244
(9,723)
16%
0%
(62)%
49 Miscellaneous
12,583
9,248
1,892
3,966
3,461
(5,788)
28%
110%
(13)%
Total Operating Expenses
311,475
258,614
141,688
225,526
243,860
(14,755)
78%
59%
8%
Total Expenses
902,844
545,779
428,897
504,766
532,751
(13,028)
59%
18%
6%
Percent of year completed
FIRE
SUPPRESSION
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
%CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
5,726,863
2,716,244
2,748,755
2,824,876
2,822,390
106,146
49%
3%
(0)%
13 Overtime
560,822
324,148
184,479
246,180
198,005
(126,143)
35%
33%
(20)%
15 Holiday Pay
324,520
7,882
1,465
-
7,882
-
2%
-
-
21 FICA
88,818
41,082
38,333
40,212
39,494
(1,588)
44%
5%
(2)%
22 Pension-LEOFF
335,646
153,347
151,965
159,964
159,859
6,512
48%
5%
(0)%
24 Industrial Insurance
360,225
171,439
117,003
119,531
118,039
(53,400)
33%
2%
(1)%
25 Medical & Dental
1,335,086
668,955
698,557
637,886
601,772
(67,183)
45%
(9)%
(6)%
Total Salaries & Benefits
8,731,980
4,083,097
3,940,557
4,028,649
3,947,441
(135,656)
45%
2%
(2)%
31 Supplies
129,100
129,100
80,831
90,953
39,537
(89,563)
31%
13%
(57)%
35 Small Tools
12,000
12,000
-
4,228
3,307
(8,693)
28%
-
(22)%
41 Professional Services
26,500
11,248
4,661
7,269
3,817
(7,431)
14%
56%
(47)%
45 Rentals and Leases
482,710
282,844
224,178
235,880
241,355
(41,489)
50%
5%
2%
48 Repairs and Maintenance
20,000
10,891
23,330
22,265
15,335
4,443
77%
(5)%
(31)%
49 Miscellaneous
22,791
11,797
12,380
18,305
12,349
552
54%
48%
(33)%
Total Operating Expenses
693,101
457,880
345,391
378,910
315,707
(142,173)
46%
10%
(17)%
Total Expenses
9,425,081
4,540,977
4,285,947
4,407,559
4,263,148
(277,829)
45%
3%
(3)%
Percent of year completed
50.00%
111
FIRE
PREVENTION/INVESTIGATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
%CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
568,784
279,596
273,509
276,404
272,423
(7,173)
48%
1%
(1)%
13 Overtime
61,143
22,550
23,693
33,146
54,679
32,129
89%
40%
65%
21 FICA
18,538
9,077
9,203
9,446
10,205
1,127
55%
3%
8%
22 Pension-LEOFF
23,795
10,346
10,554
10,811
12,649
2,304
53%
2%
17%
23 Pension-PERS/PSERS
18,751
8,956
8,857
9,002
11,216
2,259
60%
2%
25%
24 Industrial Insurance
18,765
9,043
5,855
6,558
7,295
(1,748)
39%
12%
11%
25 Medical & Dental
94,017
47,744
38,828
43,176
41,572
(6,172)
44%
11%
(4)%
Total Salaries & Benefits
803,793
387,313
370,499
388,545
410,039
22,726
51%
5%
6%
31 Supplies
12,000
5,144
7,211
4,289
7,734
2,589
64%
(41)%
80%
41 Professional Services
5,000
-
329
-
-
-
-
-
-
42 Communication
-
-
1,080
1,355
1,080
1,080
-
26%
(20)%
43 Travel
1,500
1,415
721
2,132
970
(445)
65%
195%
(54)%
45 Rentals and Leases
24,587
13,230
11,209
13,670
13,047
(184)
53%
22%
(5)%
49 Miscellaneous
7,000
5,624
1,992
6,972
5,825
201
83%
250%
(16)%
Total Operating Expenses
50,087
25,413
22,626
28,748
28,656
3,242
57%
27%
(0)%
Total Expenses
853,880
412,726
393,125
417,293
438,695
25,969
51%
6%
5%
Percent of year completed
FIRE
TRAINING
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER) %CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
239,374
127,539
116,461
146,489
113,412
(14,127)
47%
26%
(23)%
13 Overtime
18,813
9,703
4,123
8,530
11,158
1,455
59%
107%
31
21 FICA
1,849
856
837
1,680
1,793
937
97%
101%
7%
22 Pension-LEOFF
12,913
6,341
6,254
6,661
6,739
398
52%
7%
1%
24 Industrial Insurance
9,755
5,120
3,477
3,822
3,871
(1,249)
40%
10%
1%
25 Medical & Dental
46,829
24,413
20,122
15,175
13,920
(10,493)
30%
(25)%
(8)%
Total Salaries & Benefits
329,533
173,972
151,273
182,356
150,893
(23,079)
46%
21%
(17)%
31 Supplies
8,500
6,807
2,322
3,722
532
(6,275)
6%
60%
(86)%
41 Professional Services
4,500
3,000
1,400
2,800
2,800
(200)
62%
100%
0%
42 Communication
-
-
480
560
240
240
-
17%
(57)%
43 Travel
2,000
2,000
3,491
7,234
4,190
2,190
209%
107%
(42)%
45 Rentals and Leases
17,154
16,609
5,938
8,409
8,577
(8,032)
50%
42%
2%
49 Miscellaneous
105,000
83,835
24,516
57,257
71,973
(11,862)
69%
134%
26%
Total Operating Expenses
137,154
112,252
38,148
79,981
88,312
(23,940)
64%
110%
10%
Total Expenses
466,687
286,224
189,421
262,337
239,205
(47,019)
51%
38%
(9)%
Percent of year completed
50.00%
112
FIRE
YTD AS OF JUNE 30, 2018
EMERGENCY PREPAREDNESS
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
223,192
113,151
107,218
125,905
115,185
2,034
52%
17%
(9)%
12 Extra Labor
-
-
3,943
1,852
2,071
2,071
-
(53)%
12%
13 Overtime
9,406
1,388
10,674
748
1,119
(269)
12%
(93)%
50%
21 FICA
6,811
3,406
3,394
3,335
3,405
(1)
50%
(2)%
2%
22 Pension-LEOFF
7,236
3,422
4,030
3,552
3,649
227
50%
(12)%
3%
23 Pension-PERS/PSERS
10,488
4,883
4,510
4,665
5,389
507
51%
3%
16%
24 Industrial Insurance
5,274
2,377
2,161
1,664
1,965
(412)
37%
(23)%
18%
25 Medical & Dental
39,525
19,658
18,061
18,221
18,302
(1,356)
46%
1%
0%
Total Salaries & Benefits
301,932
148,285
153,991
159,941
151,085
2,801
50%
4%
(6)%
31 Supplies
12,000
9,054
11,900
5,179
3,644
(5,410)
30%
(56)%
(30)%
35 Small Tools
24,268
-
-
-
-
-
-
-
-
42 Communication
-
-
3,562
4,053
3,328
3,328
-
14%
(18)%
45 Rentals and Leases
17,171
17,171
3,767
8,184
8,586
(8,585)
50%
117%
5%
49 Miscellaneous
5,000
841
495
96
190
(651)
4%
(81)%
98%
Total Operating Expenses
58,439
27,067
8,620
17,525
16,687
(10,380)
29%
103%
(5)%
Total Expenses
360,371
175,351
162,611
177,466
167,772
(7,579)
47%
9%
(5)%
Percent of year completed
FIRE
FACILITIES
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
42 Communication
47 Public Utilities
28,500
9,000
73,360
18,498
4,226
37,422
4,942
1,105
34,658
9,199
1,098
42,898
5,779
998
46,288
(12,719)
(3,228)
8,867
20%
11%
63%
86%
(1)%
24%
(37)%
(9)%
8%
Total Operating Expenses
110,860
60,146
40,705
53,195
53,065
(7,081)
48%
31%
(0)%
Total Expenses
110,860
60,146
40,705
53,195
53,065
(7,081)
48%
31%
(0)%
Percent of year completed
50.00%
113
FIRE
HAZARDOUS MATERIALS UNIT
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVEFNUNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
41 Professional Services
45 Rentals and Leases
2,000
20,000
18,331
-
9,947
18,331
-
17,760
8,550
-
-
8,942
-
9,947
9,165
-
-
(9,166)
-
50%
50%
-
-
5%
-
-
3%
Total Operating Expenses
40,331
28,278
26,311
8,942
19,113
(9,166)
47%
(66)%
114%
Total Expenses
40,331
28,278
26,311
8,942
19,113
(9,166)
47%
(66)%
114%
Percent of year completed
FIRE
RESCUE TEAM
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016 2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017 201712018
31 Supplies
5,000
79
- 157
3,164
3,085
63%
- 1917%
35 Small Tools
1,000
-
- -
-
-
-
- -
43 Travel
1,250
-
- -
-
-
-
- -
48 Repairs and Maintenance
500
-
- -
-
-
-
- -
49 Miscellaneous
5,500
-
- -
-
-
-
- -
Total Operating Expenses
13,250
79
- 157
3,164
3,085
24%
- 1917%
Total Expenses
13,250
79
- 157
3,164
3,085
24%
- 1917%
Percent of year completed
FIRE
RESCUE AND EMERGENCY AID
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY
EXPENDITURE TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
201612017
201712018
31 Supplies
41 Professional Services
45 Rentals and Leases
48 Repairs and Maintenance
26,500
-
15,750
1,000
16,226
10,651
-
11,214
-
3,583
-
17,602
344
7,500
-
20,605
274
7,875
-
4,379
274
(2,776)
-
78%
-
50%
-
57%
-
109%
-
17%
(20)%
5%
-
Total Operating Expenses
43,250
26,877
14,797
25,447
28,754
1,877
66%
72%
13%
Total Expenses
43,250
26,877
14,797
25,447
28,754
1,877
66%
72%
13%
Percent of year completed
50.00%
114
FIRE
COMMUNICATIONS, ALARMS AND DISPATCH
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY
EXPENDITURE TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
%
EXPENDED
201612017
2017/2018
BOOT
51 Inter -Governmental
216,045
108,023
95,495
100,010
105,035
(2,987)
49%
5%
5%
Total Operating Expenses
216,045
108,023
95,495
100,010
105,035
(2,987)
49%
5%
5%
Total Expenses
216,045
108,023
95,495
100,010
105,035
(2,987)
49%
5%
5%
Percent of year completed
50.00%
115
TECHNOLOGY & INNOVATION SERVICES
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
886,678
412,396
370,417
341,596
441,417
29,021
50%
(8)%
29%
12 Extra Labor
2,500
-
1,057
-
-
-
-
-
-
13 Overtime
-
-
12,513
41,004
2,071
2,071
-
228%
(95)%
21 FICA
64,905
31,608
28,725
28,858
33,520
1,912
52%
0%
16%
22 Pension-LEOFF 2
-
-
3,488
-
-
-
-
-
-
23 Pension-PERS/PSERS
106,354
47,600
29,141
42,775
56,744
9,144
53%
47%
33%
24 Industrial Insurance
3,505
1,570
1,906
1,063
1,229
(341)
35%
(44)%
16%
25 Medical & Dental
210,338
101,605
70,010
69,829
88,908
(12,697)
42%
(0)%
27%
Total Salaries & Benefits
1,274,280
594,778
517,257
525,124
623,888
29,111
49%
2%
19%
31 Supplies
16,266
16,266
2,435
22,048
1,274
(14,992)
8%
806%
(94)%
35 Small Tools
-
-
8,035
17,895
18,996
18,996
-
123%
6%
41 Professional Services
314,686
32,705
3,434
44,684
165,691
132,985
53%
1201%
271%
42 Communication
120,900
44,737
48,009
41,540
64,339
19,602
53%
(13)%
55%
43 Travel
11,500
8,654
-
6,151
-
(8,654)
-
-
-
45 Rentals and Leases
153,839
3,424
3,239
3,327
140,790
137,366
92%
3%
4132%
48 Repairs and Maintenance
2,000
532
2,747
8,996
534
2
27%
227%
(94)%
49 Miscellaneous
147,200
147,200
9,335
37,865
19,043
(128,157)
13%
306%
(50)%
64 Machinery & Equipment
-
-
-
6,000
46,590
46,590
-
-
676%
Total Operating Expenses
766,391
253,518
77,233
188,505
457,257
203,739
60%
144%
143%
Total Expenses
2,040,671
848,296
594,490
713,629
1,081,145
232,849
53%
20%
51%
Percent of year completed
50.00 %
116
PUBLIC WORKS
YTD AS OF JUNE 30, 2018
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
1,950,915
973,109
942,309
866,537
881,750
(91,359)
45%
(8)%
2%
13
Overtime
10,000
4,167
7,806
10,438
11,290
7,123
113%
34%
8%
21
FICA
144,330
73,807
71,550
66,001
67,950
(5,856)
47%
(8)%
3%
23
Pension-PERS/PSERS
234,231
112,549
105,604
97,447
109,303
(3,247)
47%
(8)%
12%
24
Industrial Insurance
40,491
20,057
13,223
11,798
11,182
(8,875)
28%
(11)%
(5)%
25
Medical & Dental
407,548
206,878
171,010
174,700
172,257
(34,622)
42%
2%
(1)%
28
Uniform/Clothing
3,200
841
586
180
777
(63)
24%
(69)%
332%
Total Salaries & Benefits
2,790,715
1,391,408
1,322,636
1,227,102
1,254,510
(136,898)
45%
(7)%
2%
31
Supplies
110,950
56,738
50,078
47,254
42,056
(14,682)
38%
(6)%
(11)%
35
Small Tools
4,250
2,770
369
602
1,686
(1,084)
40%
63%
180%
41
Professional Services
30,900
5,836
8,036
8,330
8,098
2,262
26%
4%
(3)%
42
Communication
9,150
4,134
2,454
4,525
1,710
(2,423)
19%
84%
(62)%
43
Travel
2,000
1,430
308
475
93
(1,337)
5%
54%
(80)%
45
Rentals and Leases
163,842
85,243
76,317
76,803
75,742
(9,500)
46%
1%
(1)%
46
Insurance
106,805
106,805
106,805
107,271
107,581
776
101%
0%
0%
47
Public Utilities
375,000
184,238
158,361
191,306
198,913
14,675
53%
21%
4%
48
Repairs and Maintenance
252,400
81,323
88,667
94,814
92,985
11,663
37%
7%
(2)%
49
Miscellaneous
30,035
22,841
6,607
10,518
14,545
(8,295)
48%
59%
38%
Total Operating Expenses
1,085,332
551,357
498,465
548,789
543,410
(7,947)
50%
10%
(1)%
Total Expenses
3,876,047
1,942,765
1,821,101
1,775,891
1,797,920
(144,845)
46%
(2)%
1%
Percent of year expired
PUBLIC WORKS
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY DIVISION
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) % CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
462,586
243,975
291,681
215,968
204,539
(39,436)
44%
(26)%
(5)%
MAINTENANCE ADMINISTRATION
405,203
199,405
187,587
190,066
170,247
(29,159)
42%
1%
(10)%
PUBLIC WORKS DEVELOPMENT
501,197
247,154
233,015
245,496
244,499
(2,655)
49%
5%
(0)%
ENGINEERING PLANS AND SERVICE:
660,377
332,654
247,479
209,461
236,516
(96,138)
36%
(15)%
13%
FACILITY MAINTENANCE
1,846,684
919,577
861,339
908,009
940,982
21,405
51%
5%
4%
Total Expenses
3,876,047
1,942,765
1,821,101
1,769,001
1,796,782
(145,983)
46%
(3)%
2%
Percent of year expired
50.00%
117
PUBLIC WORKS
ADMINISTRATION
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11
Salaries
323,119
164,973
215,473
155,767
144,794
(20,179)
45%
(28)%
(7)%
21
FICA
21,950
12,111
16,030
11,593
10,853
(1,259)
49%
(28)%
(6)%
23
Pension-PERS/PSERS
38,790
20,941
23,842
17,249
18,389
(2,552)
47%
(28)%
7%
24
Industrial Insurance
1,169
602
531
364
385
(217)
33%
(31)%
6%
25
Medical & Dental
41,015
22,093
24,899
22,712
23,589
1,496
58%
(9)%
4%
Total Salaries & Benefits
426,043
220,720
280,775
207,686
198,010
(22,710)
46%
(26)%
(5)%
31
Supplies
9,000
5,486
3,634
4,327
4,203
(1,283)
47%
19%
(3)0/0
42
Communication
1,500
808
594
280
160
(648)
11%
(53)%
(43)%
43
Travel
200
200
2
8
71
(129)
35%
312%
761%
45
Rentals and Leases
3,443
1,373
1,447
1,454
852
(521)
25%
0%
(41)%
48
Repairs and Maintenance
1,400
467
450
360
270
(197)
19%
(20)%
(25)%
49
Miscellaneous
21,000
14,921
55
1,853
973
(13,948)
5%
3269%
(47)%
Total Operating Expenses
36,543
23,255
10,906
8,282
6,529
(16,725)
18%
(24)%
(21)%
Total Expenses
462,586
243,975
291,681
215,968
204,539
(39,436)
44%
(26)%
(5)%
Percent of year expired
PUBLIC WORKS
MAINTENANCE ADMINISTRATION
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11 Salaries
264,410
132,724
127,667
129,292
112,019
(20,706)
42%
1%
(13)%
21 FICA
18,790
9,516
9,454
9,624
8,526
(990)
45%
2%
(11)%
23 Pension-PERS/PSERS
31,742
14,845
14,212
14,342
14,276
(568)
45%
1%
(0)%
24 Industrial Insurance
1,168
559
424
371
428
(131)
37%
(12)%
15%
25 Medical & Dental
68,599
34,288
29,381
31,694
29,043
(5,245)
42%
8%
(8)%
Total Salaries & Benefits
384,709
191,932
181,137
185,323
164,975
(26,957)
43%
2%
(11)%
31 Supplies
4,250
1,349
488
241
611
(739)
14%
(51)%
154%
35 Small Tools
750
-
-
-
-
-
-
-
-
41 Professional Services
500
-
-
-
-
-
-
-
-
42 Communication
750
403
389
406
350
(53)
47%
4%
(14)%
43 Travel
300
208
213
412
-
(208)
-
94%
-
45 Rentals and Leases
11,909
4,472
3,825
3,244
3,001
(1,471)
25%
(15)%
(7)%
49 Miscellaneous
2,035
1,041
1,535
440
1,310
269
64%
(71)%
198%
Total Operating Expenses
20,494
7,473
6,449
4,743
5,272
(2,202)
26%
(26)%
11%
Total Expenses
405,203
199,405
187,587
190,066
170,247
(29,159)
42%
1%
(10)%
Percent of year expired
50.00%
118
PUBLIC WORKS
PUBLIC WORKS DEVELOPMENT
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11 Salaries
340,902
168,841
164,164
164,218
169,516
675
50%
0%
3%
13 Overtime
9,000
4,102
1,999
10,192
3,821
(282)
42%
410%
(63)%
21 FICA
26,629
13,242
12,622
13,230
13,335
93
50%
5%
1%
23 Pension-PERS/PSERS
40,925
19,045
18,546
19,462
21,387
2,342
52%
5%
10%
24 Industrial Insurance
4,187
2,037
1,448
1,544
1,039
(998)
25%
7%
(33)%
25 Medical & Dental
79,304
39,637
34,057
36,672
35,214
(4,423)
44%
8%
(4)%
28 Uniform/Clothing
250
250
180
180
187
(63)
75%
0%
4%
Total Salaries & Benefits
501,197
247,154
233,015
245,496
244,499
(2,655)
49%
5%
(0)%
Total Expenses
501,197
247,154
233,015
245,496
244,499
(2,655)
49%
5%
(0)%
Percent of year expired
PUBLIC WORKS
ENGINEERING PLANS AND SERVICES
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11
Salaries
427,967
214,403
171,015
132,845
150,415
(63,988)
35%
(22)%
13%
21
FICA
31,442
16,348
12,904
9,969
11,139
(5,209)
35%
(23)%
12%
23
Pension-PERS/PSERS
51,378
24,318
18,962
14,694
15,291
(9,027)
30%
(23)%
4%
24
Industrial Insurance
6,822
3,591
1,235
1,018
1,217
(2,373)
18%
(18)%
20%
25
Medical & Dental
79,370
40,665
25,556
20,125
20,008
(20,657)
25%
(21)%
(1)%
28
Uniform/Clothing
950
-
-
-
-
-
-
-
-
Total Salaries & Benefits
597,929
299,323
229,672
178,651
203,933
(95,390)
34%
(22)%
14%
31
Supplies
7,000
2,797
1,658
2,897
3,360
563
48%
75%
16%
35
Small Tools
1,000
858
-
-
858
-
86%
-
-
41
Professional Services
28,400
5,572
3,220
8,211
7,625
2,053
27%
155%
(7)%
42
Communication
2,300
1,236
998
688
415
(821)
18%
(31)%
(40)%
43
Travel
1,500
1,023
94
55
22
(1,001)
1%
(41)%
(60)%
45
Rentals and Leases
15,248
14,981
6,408
7,491
7,624
(7,357)
50%
17%
2%
48
Repairs and Maintenance
1,000
863
512
4,275
454
(408)
45%
734%
(89)%
49
Miscellaneous
6,000
6,000
4,454
7,193
12,224
6,224
204%
61%
70%
Total Operating Expenses
62,448
33,330
17,807
30,811
32,583
(748)
52%
73%
6%
Total Expenses
660,377
332,654
247,479
209,461
236,516
(96,138)
36%
(15)%
13%
Percent of year expired
50.00%
119
PUBLIC WORKS
FACILITY MAINTENANCE
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
EXPENDED
2016/2017
2017/2018
11 Salaries
594,517
292,168
263,990
284,415
305,007
12,839
51%
8%
7%
13 Overtime
1,000
65
5,807
247
922
857
92%
(96)%
274%
21 FICA
45,519
22,589
20,540
21,585
24,098
1,509
53%
5%
12%
23 Pension-PERS/PSERS
71,396
33,401
30,043
31,702
39,959
6,558
56%
6%
26%
24 Industrial Insurance
27,145
13,268
9,586
8,501
8,112
(5,156)
30%
(11)%
(5)%
25 Medical & Dental
139,260
70,195
57,117
63,497
64,403
(5,792)
46%
11%
1%
28 Uniform/Clothing
2,000
591
406
-
591
-
30%
-
-
Total Salaries & Benefits
880,837
432,278
398,036
409,946
443,093
10,815
50%
3%
8%
31 Supplies
90,700
47,105
44,297
39,789
33,882
(13,223)
37%
(10)%
(15)%
35 Small Tools
2,500
1,912
369
602
828
(1,084)
33%
63%
38%
41 Professional Services
2,000
264
93
119
473
210
24%
28%
297%
42 Communication
4,600
1,687
473
3,151
785
(902)
17%
567%
(75)%
45 Rentals and Leases
133,242
64,416
64,637
64,615
64,266
(150)
48%
(0)%
(1)%
46 Insurance
106,805
106,805
106,805
107,271
107,581
776
101%
0%
0%
47 Public Utilities
375,000
184,238
158,361
191,306
198,913
14,675
53%
21%
4%
48 Repairs and Maintenance
250,000
79,993
87,705
90,179
91,123
11,130
36%
3%
1%
49 Miscellaneous
1,000
879
563
1,031
39
(840)
4%
83%
(96)%
Total Operating Expenses
965,847
487,299
463,302
498,063
497,889
10,590
52%
8%
(0)%
Total Expenses
1,846,684
919,577
861,339
908,009
940,982
21,405
51%
5%
4%
Percent of year expired
50.00%
120
STREET MAINTENANCE & OPERATIONE
CITY OF TUKWILA
GENERAL FUND EXPENDITURES
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
2018
ACTUAL
OVER/(UNDER)
% CHANGE
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
11
Salaries
817,259
406,902
409,972
384,666
398,494
(8,408)
49%
(6)%
4%
12
Extra Labor
45,000
15,571
16,508
19,215
7,275
(8,296)
16%
16%
(62)%
13
Overtime
11,000
6,219
3,408
9,299
3,692
(2,528)
34%
173%
(60)%
21
FICA
66,399
32,841
32,659
32,034
32,889
48
50%
(2)%
3%
23
Pension-PERS/PSERS
98,131
45,441
46,281
46,141
53,069
7,629
54%
(0)%
15%
24
Industrial Insurance
34,669
16,582
11,563
12,463
10,562
(6,021)
30%
8%
(15)%
25
Medical & Dental
214,664
108,026
83,435
106,713
106,061
(1,964)
49%
28%
(1)%
28
Uniform/Clothing
2,375
562
715
444
562
(0)
24%
(38)%
27%
Total Salaries & Benefits
1,289,497
632,145
604,798
610,974
615,878
(16,267)
48%
1%
1%,
31
Supplies
297,300
107,684
79,695
90,758
,
83,564
(24,120)
28%
14%
(8)%
35
Small Tools
13,200
3,899
16,466
6,441
4,224
324
32%
(61)%
(34)%
41
Professional Services
4,000
964
1,116
2,782
1,529
565
38%
149%
(45)%
42
Communication
4,300
1,890
720
840
1,804
(85)
42%
17%
115%
43
Travel
2,700
201
175
187
890
689
33%
7%
376%
44
Advertising
1,500
-
-
-
-
-
-
-
-
45
Rentals and Leases
302,895
162,295
197,514
147,308
149,858
(12,437)
49%
(25)%
2%
46
Insurance
27,231
27,231
35,455
24,755
27,351
120
100%
(30)%
10%
47
Public Utilities
1,174,720
566,913
542,913
568,839
609,937
43,024
52%
5%
7%
48
Repairs and Maintenance
27,100
1,627
10,715
3,808
8,593
6,966
32%
(64)%
126%
49
Miscellaneous
5,200
1,786
1,192
2,681
1,379
(407)
27%
125%
(49)%
53
Ext Taxes, Oper Assess
-
-
6
6
-
-
-
(1)%
Total Operating Expenses
1,860,146
874,489
885,966
848,406
889,128
14,639
48%
(4)%
5%
Total Expenses
3,149,643
1,506,633 _
1,490,764
1,459,379
1,505,005
(1,628)
48%
(2)%
3%
Percent of year expired
STREET MAINTENANCE & OPERATIONE
DIVISION SUMMARY
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY DIVISION
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER) %CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
ADMINISTRATION
1,290,497
632,200
605,188
611,416
616,374
(15,825)
48%
1%
1%
GENERAL SERVICES
347,526
195,340
237,144
176,693
183,254
(12,086)
53%
(25)%
4%
ROADWAY
833,420
400,058
393,151
387,615
411,489
11,431
49%
(1)%
6%
STRUCTURES
2,500
1,317
1,181
3,808
2,546
1,229
102%
223%
(33)%
LIGHTING
296,100
149,757
142,096
164,460
169,681
19,924
57%
16%
3%
TRAFFIC CONTROL
271,500
98,725
82,425
77,476
78,224
(20,500)
29%
(6)%
1%
SNOW & ICE CONTROL
10,300
10,000
871
14,155
14,385
4,385
140%
1525%
2%
STREET CLEANING
62,000
17,610
16,469
21,862
28,053
10,443
45%
33%
28%
VIDEO & FIBER
33,500
-
3,462
-
-
-
-
-
-
SIDEWALKS
2,300
1,626
8,777
1,893
998
(628)
43%
(78)%
(47)%
Total Expenses
3,149,643
1,506,633
1,490,764
1,459,379
1,505,005
(1,628)
48%
(2)%
3%
Percent of year expired
50.00%
121
STREET MAINTENANCE & OPERATIONS
ADMINISTRATION
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
11 Salaries
817,259
406,902
409,972
384,666
398,494
(8,408)
49%
(6)%
4%
12 Extra Labor
45,000
15,571
16,508
19,215
7,275
(8,296)
16%
16%
(62)%
13 Overtime
11,000
6,219
3,408
9,299
3,692
(2,528)
34%
173%
(60)%
21 FICA
66,399
32,841
32,659
32,034
32,889
48
50%
(2)%
3%
23 Pension-PERS/PSERS
98,131
45,441
46,281
46,141
53,069
7,629
54%
(0)%
15%
24 Industrial Insurance
34,669
16,582
11,563
12,463
10,562
(6,021)
30%
8%
(15)%
25 Medical & Dental
214,664
108,026
83,435
106,713
106,061
(1,964)
49%
28%
(1)%
28 Uniform/Clothing
2,375
562
715
444
562
(0)
24%
(38)%
27%
Total Salaries & Benefits
1,289,497
632,145
604,798
610,974
615,878
(16,267)
48%
1%
1%
31 Supplies
1,000
55
-
-
55
5%
-
Total Operating Expenses
1,000
55
390
442
497
442
50%
13%
12%
Total Expenses
1,290,497
632,200
605,188
611,416
616,374
(15,825)
48%
1%
1%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
GENERAL SERVICES
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
31
Supplies
5,000
2,600
2,754
1,671
2,478
(122)
50%
(39)%
48%
35
Small Tools
3,000
154
-
-
154
-
5%
-
-
41
Professional Services
1,100
348
555
198
406
58
37%
(64)%
105%
42
Communication
2,500
920
-
-
920
-
37%
-
-
43
Travel
2,000
129
175
187
818
689
41%
7%
337%
44
Advertising
1,500
-
-
-
-
-
-
-
-
45
Rentals and Leases
299,495
162,172
197,014
147,201
149,748
(12,424)
50%
(25)%
2%
46
Insurance
27,231
27,231
35,455
24,755
27,351
120
100%
(30)%
10%
48
Repairs and Maintenance
500
-
-
-
-
-
-
-
-
49
Miscellaneous
5,200
1,786
1,192
2,681
1,379
(407)
27%
125%
(49)%
Total Operating Expenses
347,526
195,340
237,144
176,693
183,254
(12,086)
53%
(25)%
4%
Total Expenses
347,526
195,340
237,144
176,693
183,254
(12,086)
53%
(25)%
4%
Percent of year expired
50.00%
122
STREET MAINTENANCE & OPERATIONS
ROADWAY
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
39,000
5,849
14,902
5,191
12,113
6,265
31%
(65)%
133%
35 Small Tools
4,000
45
11,515
28
1,167
1,122
29%
(100)%
4003%
41 Professional Services
100
-
-
-
-
-
-
-
-
43 Travel
100
-
-
-
-
-
-
-
-
45 Rentals and Leases
3,400
123
500
107
-
(123)
-
(79)%
-
47 Public Utilities
786,720
393,942
366,234
382,288
390,826
(3,116)
50%
4%
2%
48 Repairs and Maintenance
100
100
-
-
7,383
7,283
7383%
-
-
Total Operating Expenses
833,420
400,058
393,151
387,615
411,489
11,431
49%
(1)%
6%
Total Expenses
833,420
400,058
393,151
387,615
411,489
11,431
49%
(1)%
6%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
STRUCTURES
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
48 Repairs and Maintenance
1,000
1,500
1,000
317
1,181
-
-
3,808
2,546
-
1,546
(317)
255%
-
-
-
-
-
Total Operating Expenses
2,500
1,317
1,181
3,808
2,546
1,229
102%
223%
(33)%
Total Expenses
2,500
1,317
1,181
3,808
2,546
1,229
102%
223%
(33)%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
LIGHTING
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
25,000
18,707
1,402
18,156
4,928
(13,779)
20%
1195%
(73)%
35 Small Tools
500
-
-
-
-
-
-
-
41 Professional Services
500
147
171
186
303
156
61%
9%
63%
43 Travel
100
-
-
-
-
-
-
-
-
47 Public Utilities
270,000
130,902
140,523
146,118
164,449
33,547
61%
4%
13%
Total Operating Expenses
296,100
149,757
142,096
164,460
169,681
19,924
57%
16%
3%
Total Expenses
296,100
149,757
142,096
164,460
169,681
19,924
57%
16%
3%
Percent of year expired
50.00%
123
STREET MAINTENANCE & OPERATIONS
TRAFFIC CONTROL
YTD AS OF JUNE 30, 2018
SUMMARY
BUDGET
ACTUAL
COMPARISON OF RESULTS
BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED
2016/2017
2017/2018
31
Supplies
166,000
54,522
48,487
33,448
30,910
(23,612)
19%
(31)%
(8)%
35
Small Tools
2,500
2,500
1,361
4,704
1,564
(936)
63%
246%
(67)%
41
Professional Services
100
100
-
1,281
377
277
377%
-
(71)%
42
Communication
1,800
969
720
840
884
(85)
49%
17%
5%
43
Travel
100
-
-
-
-
-
-
-
-
47
Public Utilities
81,000
39,424
31,857
37,203
43,279
3,855
53%
17%
16%
48
Repairs and Maintenance
20,000
1,210
-
-
1,210
-
6%
-
-
Total Operating Expenses
271,500
98,725
82,425
77,476
78,224
(20,500)
29%
(6)%
1%
Total Expenses
271,500
98,725
82,425
77,476
78,224
(20,500)
29%
(6)%
1%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
SNOW & ICE CONTROL
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
43 Travel
10,000
300
10,000
-
871
-
14,155
-
14,385
-
4,385
-
144%
-
1525%
-
2%
-
Total Operating Expenses
10,300
10,000
871
14,155
14,385
4,385
140%
1525%
2%
Total Expenses
10,300
10,000
871
14,155
14,385
4,385
140%
1525%
2%
Percent of year expired
STREET MAINTENANCE & OPERATIONS
STREET CLEANING
50.00%
YTD AS OF JUNE 30, 2018
SUMMARY BY EXPENDITURE
TYPE
BUDGET
ACTUAL
COMPARISON OF RESULTS
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BDGT
%
EXPENDED
2016/2017
2017/2018
31 Supplies
18,000
13,326
10,020
16,242
15,260
1,934
85%
62%
(6)%
35 Small Tools
1,200
1,200
207
1,709
1,339
139
112%
727%
(22)%
41 Professional Services
2,200
368
-
675
-
(368)
-
-
-
43 Travel
100
72
-
-
72
-
72%
-
-
47 Public Utilities
37,000
2,645
4,299
3,231
11,383
8,738
31%
(25)%
252%
48 Repairs and Maintenance
3,500
-
1,937
-
-
-
-
-
-
53 Ext Taxes, Assessments
-
-
6
6
-
-
-
(1)%
-
Total Operating Expenses
62,000
17,610
16,469
21,862
28,053
10,443
45%
33%
28%
Total Expenses
62,000
17,610
16,469
21,862
28,053
10,443
45%
33%
28%
Percent of year expired
50.00%
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STREET MAINTENANCE & OPERATIONS
VIDEO & FIBER
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018
2018 ANNUAL ALLOCATED
ACTUAL
OVER/(UNDER) % CHANGE
2016 2017 2018
ALLOCATED %
BDGT EXPENDED 2016/2017 2017/2018
31 Supplies
35 Small Tools
48 Repairs and Maintenance
30,000
2,000 -
1,500 -
79 - -
3,384 - -
- - -
-
- - - -
- -
Total Operating Expenses
33,500 -
3,462 - -
- -
Total Expenses
33,500 -
3,462 -
- - -
Percent of year expired
STREET MAINTENANCE & OPERATIONS
SIDEWALKS
50.00%
YTD AS OF JUNE 30, 2018
BUDGET
ACTUAL
COMPARISON OF RESULTS
SUMMARY BY EXPENDITURE
TYPE
2018 ANNUAL
2018
ALLOCATED
2016
2017
ACTUAL
OVER/(UNDER)
% CHANGE
2018
ALLOCATED
BOOT
%
EXPENDED 2016/2017 2017/2018
31 Supplies
2,300
1,626
-
1,893
888
(738)
39% - (53)%
Total Operating Expenses
2,300
1,626
8,777
1,893
998
(628)
43% (78)% (47)%
Total Expenses
2,300
1,626
8,777
1,893
998
(628)
43% (78)% (47)%
Percent of year expired
50.00%
125
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City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL E ORANDUU
TO: Finance Committee
FROM: Laurel Humphrey, Council Analyst
By: Jeff Friend, Fiscal Manager
DATE August1E, 2018
SUBJECT: Proposed City Council Departmental Budget, 2Q19'2O2O
Issue
City departments are developing their proposals for the 2019-2020 biennial budget while also
incorporating methods of Priority Based Budgeting (PBB). The 2019-2020 biennial budget will
include general fund department budgets allocated toprograms, programs scored, and
programs tiered bysupport tnofthe [ity'sstrategic goals. The City Council requested that
individual departmental budgets be presented to its standing committees as they become
Background
The City is committed to developing and passing a fiscally -sound, balanced budget.
Two challenges the City isencountering are l)sales tax revenue growth of3%projected for
2018 has not been realized to date, and 2) sales tax mitigation payments will end in late 2019.
As a result, the City is seeking a balanced budget with expenditure reductions and possible new
revenue opportunities.
The City Council departmental budget covers compensation and benefits for the seven
Councilmembers and the staff person dedicated to providing legislative and administrative
support tothe Council. |talso includes supplies, travel, technology, registrations, and
professional services.
Discussion
The proposed budget for the City Council increases .27% for 2019 and 1.51% for 2020.
The following will summarize the proposed changes to the City Council:
Changes from 2017-2018 Budget
* Supplies and services decreased bvI9.9%and 7/45%, respectively.
• Salaries and benefits were adjusted according to contractual obligations.
1��7
/u-/
INFORMATIONAL MEMO
Page 2
Priority Based Budgeting
Three programs were identified during the PBB process. To allocate Full Time Employees (FTEs)
between the three programs, staff polled Councilmembers in February 2018 on the percentage
of the three categories, then averaged the responses. The results were
• Community Engagement and Events — 20%
• Governmental Affairs and Appointments — 25%
• Legislative Oversight — 55%
Recommendation
Staff is seeking Committee feedback on the proposed department budget and direction to
forward it for discussion at the August 27, 2018 Committee of the Whole. Other steps in the
overall budget review process will include Council -led work sessions, the Mayor's formal budget
delivery on October 1, community outreach, and a public hearing.
ATTACHMENTS
Draft 2019-2020 City Council Budget
128
WABudget12019-2020 BUDGETIBudget Memos101CNCL - Memo.docx
City Council
Tukwila Residents
City Council (7)
Council Analyst (1)
129
130
DEPARTMENT: City Council (01)
FUND: General
RESPONSIBLE MANAGER: Council President
Description
FUND NUMBER: 000
The City Council is the legislative branch of the City government and is responsible for establishing policy
through the passage of legislation, adoption of the biennial budget, approval of comprehensive plans and
capital improvement programs, and other responsibilities as set forth by state law. Councilmembers also
represent the City in regional intergovernmental affairs as well as through communications with state and
federal legislators. Tukwila has a seven -member City Council, each elected at -large and serving a four-
year term.
2017-2018 Accomplishments
• Hired a Program Management Quality Assurance (PMQA) consultant and convened a Bond
Financial Oversight Committee to provide independent reporting and advice on accomplishing the
goals of the Public Safety Plan.
• Adopted a citywide Equity Policy
• Adopted a Disadvantaged Business Enterprise and a Local Hiring Policy for the Public Safety Plan
construction projects.
• Participated on over 25 external and regional boards, committees and commissions per year.
2019-2020 Outcome Goals
• Set policies and support programs that are in alignment with the City's mission, vision and strategic
goals. Strategic Goal 4.
• Optimize the committee process to monitor and discuss the implementation of strategic goals,
budget priorities, and work plan items. Strategic Goal 4.
• Foster robust civic engagement via participation at community gatherings and City outreach events.
Strategic Goal 5.
• Maximize opportunities to engage diverse cultures within Tukwila. Strategic Goal 5.
• Work cooperatively with partners to address shared issues and concerns. Strategic Goals I & 2.
• Continue to review, improve and document Council processes and methods. Strategic Goal 4.
2019-2020 Indicators of Success
• City legislation, policies, and budget are adopted as appropriate and reflective of strategic goals.
• All Councilmembers regularly participate in community and City sponsored events.
• Robust participation on external and regional boards, committees and commissions.
• Council meetings are efficient, effective, and reflect responsiveness to the community.
131
Budget Change Discussion
Salaries & Benefits COLA and step increases were applied to salaries, and benefits were adjusted to account
for changes in healthcare and retirement.
Supplies & Services Budget amounts were reduced to more closely reflect actual levels of expenditure.
Department Detail
Staffing and Expenditure by Program
PROGRAMS
FIE
BUDGET
PERCENT
CHANGE
0
2019
2020
-
2019-20
Community Engagement and Events
1.6
65,562 66,614
1.6'Yo
GoverrImental Affairs and Appointments
1,95
90,810 91,933
1.2%
Legislative Owrsight
4.45
273,939 277,022
11-
PROGRAM TOTALS
8.00
430,311 435,569
1.2%
*Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget.
Therefore; no historical data is available,
Program Descriptions
• Community Engagement and Events: Constituent relations, participation in local groups, and
facilitation of special events.
• Governmental Affairs and Appointments: Liaise with other government entities. Includes travel and
registrations to regional, state, and national boards.
• Legislative Oversight: Study information and attend meetings to provide policy direction and budget
authority for City services including training.
132
Expenditure Summar
Expenditures By Type
Salaries & Wages
Personnel Benefits
Supplies
SeNices
City Council
Actual
2016 2017 2018*
$ 193,841
81,903
3,925
47,764
199,439 $ 205,968
88,305 90,171
1,899 3,802
66,733 118,273
2018
Budget
2019 2020
$201,663 $ 210,144 $212,760
91,386 94,847 98,765
4,370 3,500 3,500
132,900 123,000 123,000
Percent Change
2018-19 2019-20
4,21%
3.79°/0
-19.91%
-7,45%
1.24°/0
4.13%
0,00%
0.00%
Department Total
*Projected
$ 327,433 $ 356,375 $ 418,213
Expenditure Detail - Salaries and Benefits
$ 430,319 $ 431,491 $ 438,025
0.27% 1.51%
Salaries are based on actual costs for existing positions and include a cost of living adjustment.
city council
Position
Description
2018
FTE
2019
FTE
2019 Budgeted
Salaries Benefits
2020
FTE
2020 Budgeted
Salaries Benefits
Councilmembers
Council Analyst
Department Total
7
8
7
1
8
$ 105,000 $ 50,719
105,144 44,128
$ 210,144 94,847
7
1
8
$ 105,000 $ 52,974
107,760 45,791
$ 212,760 98,76
Expenditure Detail - Supplies, Services and Other
Supplies include office and other miscellaneous supplies. Professional services include retrea
travel expenses, memberships and dues among other items.
City Council
cilitator fees,
Account Number
2016
Actual
2017
2018*
2018
Budget
2019
2020
000,01.511,600,31,00
Supplies - Office
$ 3,180
927
$ 2,882
,370
$ 2,000
$ 2,000
000 01.511,600,31.43
Supplies - Meeting meals
745
972
420
500
1 000 ,
1,000
000,01.511.600.31.44
Supplies - Training materials
-
-
500
500
500
500
Total Supplies
3,925
1,899
3,802
4,370
3,500
3,500
000.01.511,600.41.00
Prof Svcs - Facilitator fees
1,865
24,000
76,500
76,500
76,500
76,500
000.01,511,600,42.00
Communication - Technology costs
4,514
4,194
5,205
6,000
6,000
6,000
000,01.511.600.43.00
Trawl - Trawl expenses for tmg, mtgs,
retreat: NLC. AWC, SCA, Chamber
30,988
28,326
25,128
40,000
30,000
30,000
000,01,511.600.49.44
Misc - Training registration
10,397
9,990
9,040
8,000
10,000
10,000
000,01.511.600.49.00
Misc - Memberships
-
223
2,400
2,400
500
500
Total Services
47,764
66,733
118,273
132,900
123,000
123,000
Total Supplies, Services and Other
$ 51,689
$ 68,632
22,075
1 7,270
$ 126,500
$ 126,500
*Projected
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