HomeMy WebLinkAboutFS 2009-10-06 COMPLETE AGENDA PACKET1. PRESENTATION(S)
2. BUSINESS AGENDA
3. ANNOUNCEMENTS
4. MISCELLANEOUS
City of Tukwila
Finance and Safety
Committee
O Pam Linder, Chair
O Joe Duffie
O De'Sean Quinn
Item
AGENDA
Distribution:
P. Linder
J. Duffle
D. Quinn
J. Hernandez
D. Robertson
Mayor Haggerton
R. Berry
C. O'Flaherty(punched)
B. Fletcher
B. Giberson
D. Haynes
TUESDAY, OCTOBER 6, 2009
CONFERENCE Room #3; 5:00 PM
1 Action to be Taken
a. Contract amendment for Commercial Development
Solutions; Rhonda Berry, City Administrator.
b. A resolution authorizing the cancellation of past -due
accounts receivable and returned check write -offs;
Shawn Hunstock, Finance Director.
c. Authorization for Transfer of Funds for additional
budget reductions for 2009;
Shawn Hunstock, Finance Director.
d. An ordinance establishing new regulations regarding
water, sewer and surface water utility taxes;
Shawn Hunstock, Finance Director.
e. Sales Tax Report;
Shawn Hunstock, Finance Director.
Next Scheduled Meeting: Tuesday, October 20, 2009
S The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 433 -1800 for assistance.
S. Hunstock D. Speck
M. Hart R. Still
V. Jessop D. Tomaso
S. Kerslake M. Villa
K. Kertzman Judge Walden
T. Kinlow B. Arthur
K. Matej C. Parrish
M. Miotke J. Eide
G. Labanara K. Narog(cover)
D. Lincoln S. Kirby(emaio
N. Olivas S. Norris(emaii)
J. Pace L. Anderson
Page
a. Forward to 10/12 C.O.W. Pg.1
and 10/19 Regular.
b. Forward to 10/12 C.O.W. Pg.7
and 10/19 Regular.
c. Forward to 10/12 C.O.W. Pg.15
and 10/19 Regular.
d. Forward to 10/12 C.O.W. Pg.19
and Special Meeting to
follow.
e. Information only. Pg.25
Committee Goals:
Work together in cooperation with nearby cities to address common problems in the Highway 99 corridor and Military
Road.
Ensure a commitment to continued human services funding in relation to the cost of living through consistent review
of regional, state and federal budgets affecting human services progams and services (also assigned to CAP).
Research the viability of sponsoring a City -wide Citizens' Academy (also assigned to CAP).
ISSUE
BACKGROUND
City of Tukwila
INFORMATIONAL MEMORANDUM
TO: Finance and Safety Committee
FROM: Mayor's Office
DATE: September 30, 2009
SUBJECT: Contract Extension
Commercial Development Solutions
Funding for the contract with Lisa Verner, dba Commercial Development Solutions, Project
Manager for the Tukwila South project, is approaching depletion.
Jim Haggerton, Mayor
Due to the need for concentrated focus on negotiation of the Tukwila South Development
Agreement, the City contracted with Commercial Development Solutions to manage that project.
With the culmination and signing of the development agreement, there are many tasks yet to be
accomplished, a list of which is attached.
DISCUSSION
Approval of the development agreement with La Pianta has set into motion a series of activities,
including establishment of an escrow account, initiation of the annexation process, and many
other items. Because of Lisa's background in having negotiated the agreement and intimate
awareness of the details of the agreement, we believe it is in the City's best interest to continue
the contract with her at least until commencement of the construction of Southcenter Parkway
Extension.
The last time this contract was extended it was at a rate of $8,000 per month. Activities
underway as of this writing require that Ms. Verner work more hours than in the past. For the
last three months her billings have averaged approximately $11,000 per month. It is expected
that the same level of activity will be necessary through the next several months, but billable
hours should decrease as the project unfolds.
RECOMMENDATION
It is recommended that the contract be extended through December 2010, at a rate of $11,000
per month and that the Council consider this issue at the October 12, 2009 Committee of the
Whole Meeting and subsequent October 19, 2009 Regular Meeting.
ATTACHMENTS
Contract Amendment
List of Remaining Project Activities
That portion of Contract No. AG06 -059 between the City of Tukwila and Commercial
Development Solutions is amended as follows:
Under Section 2, Compensation and Method of Payment: Total amount to be paid shall
not exceed $412,000 (an addition of $165,000 to the previous contract amount of
$247,000).
Under Section 4, Duration of Agreement: This Agreement shall be in full force and
effect for a period ending December 31, 2010 unless sooner tenninated under the
provisions hereinafter specified.
All other provisions of the contract shall remain in full force and effect.
Dated this day of 2009.
CONTRACTOR CITY OF TUKWILA
Commercial Development Solutions
ATTEST /AUTHENTICATED
Christy O'Flaherty, CMC, City Clerk
Date Approved by City Council
CITY OF TUKWILA
CONTRACT FOR SERVICES
Amendment to #06- 059(g)
Jim Haggerton, Mayor
APPROVED AS TO FORM
City Attorney
Tukwila South: Items to implement Development Agreement
9 -29 -09
1. Focal point /liaison with City and La Pianta
2. Escrow account
a. Contract and establishment
b. ROW vacation deeds
c. Southcenter ROW possession use, deeds
d. Letters of credit
e. Fire Station land deed (complete site identification process)
3. Accounting finn (Benson McLaughlin)
a. Complete contract and commence
b. Monitor development of Protocols and signed agreement
c. Conform to timelines in Development Agreement
4. Grant contracts
a. TIB
b. CERB
c. Capital Projects
5. Complete Tukwila South annexation
a. BRB public hearing
b. Council resolution, after negotiating effective date with KC departments
c. Work with Fire District 24 on interlocal agreement for reserve funds
6. Island annexation (remainder of PAA between I -5 and Orillia Rd)
a. Council adoption of resolution
b. Negotiate interlocal agreement with King County
c. Address participation of Fire District 24 in Interlocal Agreement
d. Council review and adoption of Interlocal
e. Notice to property owners concerning appeal opportunities
7. Shoreline designation through Department of Ecology
8. Levee modification/ "404" permit issuance
a. Monitor independent peer review
b. Changes to levee design, as needed
c. Coordination between Corps, City
9. Southcenter Parkway Extension
a. David Evans and Associates contract extension and completion of design,
bid documents
b. ECS revisions
c. Highline Water District
i. Interlocal agreement
d. PSE
i. Series of agreements
ii. Coordination of design/construction
e. Monitor and maintain schedule to start of construction
f. Wetlands mitigation
Tukwila South Project
Items to Implement the Development Agreement
9 -29 -09
10. Monitor KPFF and Anchor QEA
i. Levee
ii. Storm ponds
iii. Clearing grading permit
iv. Southcenter Parkway review
v. Coordination with city staff
11. Develop reference materials on Tukwila South Project for DCD
12. Monitor /assist Parks Department with pedestrian bridge grants
TO:
FROM: Shawn Hunstock, Finance Director
DATE: September 30, 2009
SUBJECT: Cancellation of Accounts Receivable
ISSUE
The cancellation of uncollectible accounts receivable totaling $185,450.81. These items
include: False Alarms $775.00, Miscellaneous Billings $91,059.60, NSF Checks $482.00 and
Gordon's on the Green Concessions Fees $93,134.21. The items listed have been through the
City's collection program or are party to bankruptcy and have not been successfully resolved.
BACKGROUND
The process for tracking accounts receivable is quite thorough. The steps below are followed
prior to the attached write -off resolution:
Invoice is sent to recipient by Finance Department payable in 30 days.
Second notice is then sent specifying due date before receivable is forwarded to collection
agency.
Collection agency sends a series of three letters for the original amount due, with the final
letter advising that legal action will be taken if payment is not made. If there is no response
from debtor after the letter series, the debt is then reported to the National Credit Bureaus.
Collection agency then pursues legal action after the debtor is given a final opportunity to
dispute the claim. This includes attaching checking accounts, garnishments, lawsuits and
other legal methods.
DISCUSSION
The items on the proposed resolution reflect those that have been through the process above
and receivables are still due with the likelihood of collection being very low. We do collect
amounts after write -offs but very seldom.
RECOMMENDATION
The Council is being asked to consider this item at the October 12, 2009 Committee of the
Whole meeting and subsequent October 19, 2009 Regular meeting.
ATTACHMENTS
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
Draft Resolution, with attachment A
Jim Haggerton, Mayor
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, ORDERING THE CANCELLATION OF PAST -DUE
ACCOUNTS RECEIVABLE AND RETURNED CHECK WRITE -OFFS.
WHEREAS, certain receivables and checks have been deemed uncollectible after
efforts by both the City and a collection agency have been unsuccessful; and
WHEREAS, the City will continue to pursue these receivables when practical;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Miscellaneous Accounts Receivable and Returned Checks. The total of
$185,450.81 is deemed uncollectible. See Attachment A.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of 2009.
ATTEST/ AUTHENTICATED:
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
Attachment: "Attachment A" Past -Due Accounts Receivable and Returned Check Write -offs
as of September 30, 2009
W: Word Processing Resolutions Write Offs.doc
ksn 09/30/2009
FT
Joan Hernandez, Council President
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Page 1 of 1
Invoice Date
12/31/07
12/07/06
12/28/06
02/20/07
01/04/07
07/05/07
12/31/06
04/22/05
05/31/05
05/31/05
06/30/05
08/31/05
08/31/05
09/25/06
09/30/05
11/16/05
12/31/05
12/31/05
04/20/06
04/20/06
04/20/06
05/31/06
08/31/06
08/31/06
08/31/06
10/30/06
10/31/06
11/30/06
12/31/06
02/28/07
03/31/07
05/15/07
10/22/07
12/04/07
12/20/07
12/31/07
02/26/08
03/06/08
05/27/08
05/27/08
Attachment
Customer
Michael Adams
Boss Wear (965)
Boss Wear (965)
Boss Wear (961)
Boss Wear (1111)
Busy Body Home Fitness
Cost Plus
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
A Past Due Accounts Receivable and Returned Check Write -offs as
MISCELLANEOUS
For
Fire hydrant damage
Reinspection fee
Reinspection fee
Reinspection fee
Reinspection fee
Reinspection fee
Reinspection fee
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
ITheir portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
King Co Sewage Trtmt Capacity Chg
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Fund I Invoice No.
Water I MB -00118
General ICD -00329
General ICD -00328
General I RF -00018
General I RF -00002
General I RF -00089
General ICD -00318
Golf CD -00434
Golf CD -00432
Golf CD -00433
Golf CD -00431
Golf CD -00430
Golf CD -00436
Golf ICD -00418
Golf CD -00429
Golf CD -00422
Golf CD -00428
Golf CD -00435
Golf ICD -00425
Golf ICD -00426
Golf ICD -00427
Golf CD -00424
Golf CD -00416
Golf I CD -00417
Golf ICD -00421
Golf ICD -00419
Golf CD -00423
Golf CD -00420
Golf ICD -00415
Golf MB -00053
Golf MB -00049
Golf MB -00050
Golf MB -00051
Golf MB -00052
Golf MB -00048
Golf MB -00085
Golf MB -00337
Golf MB -00338
Golf MB -00197
Golf IMB -00198
Amount
372.50
60.00
85.00
60.00
60.00
60.00
110.00
2,307.83
2,121.60
2,221.62
2,222.06
2,785.08
2,310.50
1,834.50
2,666.55
2,275.58
2,523.84
2,100.18
2,120.34
1,977.69
2,292.06
2,008.98
2,354.69
2,633.18
2,241.29
2,473.93
2,204.43
2,149.02
2,338.66
3,934.68
5,289.24
1,708.90
3,871.65
1,845.14
1,530.07
1,928.24
1,573.81
1,772.41
1,497.02
1,617.93
of September 30, 2009
Notes
Insurance will not pay- caused by other party
To EPR 8/10/07
To EPR 9/26/07
To EPR 10/7/08
To EPR 10/7/08
To EPR 10/7/08
To EPR 8/10/07
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Attachment A as of 09.30.09 1 09/30/2009
07/03/08
07/03/08
07/30/08
09/05/08
10/28/08
12/31/08
10/2/006
12/15/06
05/16/07
11/07/06
11/07/06
Invoice Date
11/03/06
12/14/06
11/03/06
12/14/06
12/14/06
11/03/06
11/03/06
12/14/06
12/31/06
12/31/06
12/31/06
12/31/06
12/31/06
12/31/06
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
05/10/07
12/31/06
Attachment A Past
Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
I Gordon's on the Green
Gordon's on the Green
Gordon's on the Green
I Medina Restaurant
North Star Design
Priya's Auto Care Center
Southcenter One Hour Cleaners
(Washington National Mortgage
Miscellaneous Billing Total
I j Customer
American Broadcast System
American Broadcast System
Armed Forces Recruiting
Armed Forces Recruiting
jArmed Forces Recruiting
I Casual Male
IChamps Sports Warehouse
Checker Collision Center
Checker Collision Center
Checker Collision Center
IChecker Collision Center
I Checker Collision Center
IChecker Collision Center
I Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
I Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Checker Collision Center
Half Price Books
Due Accounts Receivable
I Golf IMB -00200 j 1,674.96 j
I Golf IMB -00201 1,981.70
Golf MB -00204 2,137.14
Golf MB -00210 2,034.42
Golf IMB -00220 I 2,168.75
j Golf I MB -00265 3,222.43
General j j CD -00316 60.00
General I I CD -00267 60.00
General RF -00060 60.00
IGeneral CD -00296 j 60.00
General j jCD -00288 j 60.00
I 91,059.60
Fund Invoice No. I Amount
General CD -00054 25.00
General CD -00088 25.00
General CD -00013 25.00
General CD -00012 25.00
General CD -00007 25.00
General CD -00181 j 25.00
General CD -00165 25.00
General CD -00120 25.00
General CD -00115 j 25.00
General CD -00122 j 25.00
General CD -00123 25.00
General CD -00124 25.00
General CD -00126 25.00
General CD -00137 25.00
General PF -00010 25.00
General PF -00011 25.00
General PF -00012 25.00
General PF -00013 j 25.00
General PF -00014 I 25.00
General PF -00021 I 25.00
General PF -00022 25.00
General PF -00015 25.00
General PF -00016 j 25.00
General PF -00017 25.00
General PF -00018 25.00
General PF -00019 25.00
General PF -00020 25.00
General CD -00169 25.00
and Returned Check Write -offs as of September 30, 2009
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Their portion of Seattle City Light Bill
Reinspection fee
Reinspection fee
Reinspection fee
Reinspection fee
Reinspection fee
FALSE ALARMS
For
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
False Alarm
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
Bankrupt 6/1/2009
To EPR 2/20/07
To EPR 8/10/07
To EPR 8/10/07
To EPR 08/10/07
To EPR 08/10/07
To EPR 8/10/07
To EPR 8/10/07
In dispute
In dispute
In dispute
To EPR 8/10/07
To EPR 8/10/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 09/26/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 10/15/07
To EPR 09/26/07
Notes
Attachment A as of 09.30.09 2 09/30/2009
09/18/06
09/18/06
12/18/06
Return Date
01/03/08
03/13/08
03/13/08
04/02/08
05/06/08
07/16/08
08/13/08
Attachment A Past Due Accounts Receivable and Returned Check Write -offs as of September 30, 2009
1 Precision Auto Body
Precision Auto Body
Site Lock Systems
Customer
1 Porsche Phelps
1Tania Magana
Tania Magana
Mun Saelee
Jolyn Capitulo- Hohnstein
Joe Barnes
Lawanna Gale
12/31/2008 Concessions Fees
1General
General
1 General
False Alarms Total
Fund Check No.
!General 1CK# 1011
General 1 CK #1243
General CK #1244
General CK 0051
General CK# 2657
General CK# 1074
General ICK# 1022
Returned Check Total
Write -off Grand Total
II
II
*Note: Gordon's on the Green bankruptcy
Golf Payor reports
CD -00091
1 CD -00078
CD -00050
25.00 1 False Alarm
25.00 False Alarm
25.00 False Alarm
775.00
RETURNED CHECKS
Amount For
65.00 1Youth Basketball
120.00 Preschool
40.00 Swim Lessons
40.00 TCC Bootcamp
27.00 Adult Fittness Pass
90.00 Daycamp
100.00 1Camp Tukwilly
482.00
GORDON'S ON THE GREEN
93,134.21 1 04/18/07 12/31/08
185,450.81
183,086.31
To EPR 08/10/07
To EPR 08/10/07
Address non existent
1To EPR5/28/08
To EPR5/28/08
To EPR5 /28/08
To EPR5/28/08
To EPR5 /28/08
To EPR 9/26/08
1To EPR 9/5/08
Bankrupt 6/1/2009
Notes
Attachment A as of 09.30.09 3 09/30/2009
TO:
FROM:
DATE:
SUBJECT:
ISSUE
BACKGROUND
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
Shawn Hunstock, Finance Director
October 1, 2009
Additional Departmental Budget Reductions
Jim Haggerton, Mayor
The City is in need of reducing expenditures or increasing revenues in an attempt to
address our current revenue shortfalls, particularly in the area of sales tax receipts.
Sales tax receipts through August 31 are 16% Tess than budget, equating to an annual
$2.4 million revenue shortfall. Additionally, several other revenue streams have not met
budget.
The economy continues to suffer even though the recession has been declared over.
Continued depressed retail sales combined with other economic factors will prolong the
negative impact on City revenues. In addition, the cost to the City for Green River Valley
flood prevention and preparation efforts stemming from the Howard Hanson dam
weakness is expected to range from $2 million to $5 million in 2010.
As the attached spreadsheet indicates, the additional budget reduction totals $392,416
and comes from selected departments based on identified cost saving opportunities.
The amount removed from department budgets will be allocated to ending fund balance
in Department 20. The attached Authorization for Transfer of Funds form implements
this additional departmental budget reduction.
As with the previous budget reduction, the recommendation is to implement the
reduction at the department level, rather than the specific line item level. This means
Directors will have the flexibility to implement the reduction as they see fit based on the
needs of their department and the services they provide.
INFORMATIONAL MEMO
Page 2
RECOMMENDATION
The Council is being asked to approve the attached Authorization for Transfer of Funds.
This item is scheduled to be discussed at the October 6, 2009 Finance and Safety
Committee meeting, the October 12, 2009 Committee of the Whole meeting and the
subsequent October 19, 2009 Regular Meeting.
ATTACHMENTS
Authorization for Transfer of Funds
2009 Budget Reduction spreadsheet
C:ltemp\XPGrpWise\InfoMemo Addl Budget Reductions.doc
From:
To:
W gsy City of Tukwila
AUTHORIZATION FOR
TRANSFER OF FUNDS
Department: FINANCE Date: October 1, 2009
Under the provisions of Ordinance No. 2221, the following transfer of funds within the budget class is requested:
Budget Line Item Number/ BAR
000.07.574.200.00.05 Recreation
000.08.559.600.00.05 Community Development
000.10.521.100.00.05 Police Administration
000.10.521.230.00.05 Police Special Services
000.12.518.880.00.05 Information Technology
000.13.532.100.00.05 Public Works Administration
000.13.532.101.00.05 Public Works Maintenance Admin
000.13.532.102.00.05 Public Works Development
Total
Budget Line Item Number/ BAR
000.20.291.840.00.00 Ending Fund Balance
Total
Detailed justification for transfer: Remove the additional departmental budget reduction,
allocate to Ending Fund Balance in General Fund.
APPROVED BY THE TUKWILA CITY COUNCIL AT A MEETING THEREOF:
the day of
APPROVED BY THE FINANCE DIRECTOR:
Signature: Date:
APPROVED BY THE MAYOR:
Signature: Date:
W: 2009 InfoMQenos \Authorization for Transfer of Funds Additional Reduction.doc
CO:ksn 10/1/2009
No.
Amount
45,650
128,000
850
30,000
20,000
87,701
37,500
42,715
392,416
Amount
392,416
392,416
2009 Proposed Budget Reductions
Dept DEPARTMENT
Public Works
13 Administration General
13 Administration Maintenance
13 Engineering
13 Administration Development
13 Facility Maintenance
16 Street Maintenance Operation
Subtotal Public Works
TOTAL GENERAL FUND
2009 Budget
3%
Adjustment
CITY OF TUKWILA
2009 BUDGET REDUCTION
GENERAL FUND
Equipment Targeted
Replacement Remaining Actual Additional Total
Contribution Reduction Reduction Difference Reduction Reduction
Administration
01 City Council 282,470 8,474 8,474 8,474 8,474
03 Mayor, Boards, Commissions, etc. 2,695,849 80,875 9,323 71,552 71,552 80,875
04 Administrative Services /Personnel 605,882 18,176 18,176 18,176 18,176
05 Finance 1,786,591 53,598 53,598 53,598 53,598
06 City Attorney 495,726 14,872 14,872 14,872 14,872
07 Recreation 3,546,267 106,388 16,605 89,783 77,382 12,401 45,650 139,637
08 Community Development 2,964,395 88,932 10,791 78,141 94,800 (16,659) 128,000 233,591
09 Municipal Court 1,149,884 34,497 34,497 28,130 6,367 28,130
12 Information Technology 1,108,886 33,267 33,267 33,267 20,000 53,267
15 Park Maintenance 1,019,621 30,589 30,106 483 12,884 (12,401) 42,990
Subtotal Administrative 15,655,571 469,667 66,825 402,842 413,135 (10,293) 193,650 673,610
Police Department
10 Administration 1,407,998 42,240 16,985 25,255 25,255 850 17,835
10 Investigation 1,504,164 45,125 22,737 22,388 22,388 22,737
10 Patrol 6,640,571 199,217 119,886 79,331 212,500 (133,169) 332,386
10 Special Services 1,486,058 44,582 44,582 13,843 30,738 30,000 43,843
10 Gambling /Special Operations 869,709 26,091 4,994 21,097 21,097 4,994
10 Crime Prevention 694,783 20,843 20,843 20,843
10 Training 234,915 7,047 7,047 7,047
10 Traffic 633,511 19,005 13,206 5,799 5,799 13,206
Subtotal Police 13, 471, 709 404,151 177,808 226,343 226,343 30,850 435,001
Fire Department
11 Administration 686,166 20,585 30,028 (9,443) (9,443) 30,028
11 Suppression 8,126,536 243,796 4,564 239,232 246,180 (6,948) 250,744
11 Prevention Investigation 818,550 24,557 17,474 7,083 7,083 17,474
11 Training 319,383 9,581 5,081 4,500 4,500 5,081
11 Facilities 101,500 3,045 3,045 3,045
11 Special Operations 58,638 1,759 1,759 1,759
11 Ambulance, Rescue Emergency 227,151 6,815 6,811 4 4 6,811
Subtotal Fire 10,337, 924 310,138 63,958 246,180 246,180
925,889 27,777 2,455 25,322 15,000 10,322 87,701 105,156
342,740 10,282 4,134 6,148 6,148 37,500 41,634
670,417 20,113 1,929 18,184 18,184 1,929
495,658 14,870 14,870 14,870 42,715 42,715
1,576,956 47,309 10,864 36,445 36,445 10,864
2,700,541 81,016 136,991 (55,975) 57,500 (113,475) 194,491
6,712,201 201,366 156,373 44,993 72,500 (27, 507) 167,916 396,789
46,177,405 1,385,322 464,964 920,358 958,158 (37,800) 392,416 1,505,400
Temporary Reductions as a of General Fund Budget 3.26%
TO:
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: October 2, 2009
SUBJECT: Draft Utility Tax Ordinance
ISSUE
Jim Haggerton, Mayor
The City is in need of funding for emergency planning and response costs in the event of a
flood. Such planning directly relates to conditions at the Howard Hanson Dam.
BACKGROUND
The City recently declared an emergency due to conditions at the Howard Hanson Dam,
and the likelihood given those conditions that the U.S. Army Corps of Engineers, which
operates the dam, could release large amounts of water to prevent further damage to the
dam in the event of high rainfall.
The City's Emergency Management Coordinator, Hillman Mitchell, is recommending
specific measures be taken to prepare for a possible flood during the coming flood season.
Such measures include placement of sandbags and other materials on top of publically
owned levies throughout the City. The initial cost estimate of purchasing the necessary
materials and equipment, and placement on those materials on top of the levies, exceeds
$2.1 million. The City will also incur costs related to completion of an emergency response
plan in the coming weeks, as well as other planning costs. The exact cost of these other
items is unknown at this time, but could exceed a few hundred thousand dollars.
The City received information very recently indicating the materials placed on top of the levy
could stay in place for up to five years with appropriate maintenance. The large sandbags
will need to be covered to protect them from UV rays, and a few bags may need to be
moved if placed in or near the public right -of -way, but most of the bags will be able to stay
were they are initially placed.
The costs identified above will be necessary regardless of whether there is an actual flood
event or not. These estimates do not include the cost of response to an actual event, which
would obviously be significant, not to mention the potential cost of repairs to City
infrastructure.
DISCUSSION
The administration is recommending a utility tax on the water, sewer and surface water
funds to pay for the cost of preparedness and possible response over the next several
INFORMATIONAL MEMO
Page 2
months. The expectation at this time is that the tax would not be passed on to customers of
these utilities. The tax rate would initially be 35% due to the cost over the coming four to six
weeks of raising the level of the levies, as well as the cost of completion of planning efforts.
A utility tax of 10% would remain in place to fund on -going planning and possible response
costs for such natural disasters in the future. The 10% utility tax is scheduled to expire as of
December 31, 2012, but could be changed before then, or extended at any time. It is
anticipated that a Tong -term fix for the dam could take several years, and the City would
incur significant costs each year during the flood season to prepare for a possible event.
It should be noted that the City continues to pursue any and all external funding for the
steps now being considered. It is not known at this time if these expenses will be
reimbursable absent an actual flooding event. Should such expenses be reimbursed,
according to the draft ordinance the water, sewer and surface water funds will be
replenished for the utility taxes collected to pay for such expenses.
A utility tax on the water, sewer and surface water funds is considered appropriate to
preserve, protect, and if necessary repair, such utility infrastructure throughout the City. The
cost of not taking such measures now and potentially repairing this infrastructure later would
greatly exceed the cost of measures now being planned, not to mention the health and
safety issues that would result if the City were to not prepare as now planned for a possible
flood.
RECOMMENDATION
The Council is being asked to approve the attached ordinance adopting a utility tax on the
water, sewer and surface water funds.
This item is scheduled to be discussed at the October 5, 2009 Finance and Safety
Committee meeting, the October 12, 2009 Committee of the Whole meeting and at a
Special Meeting that same evening.
ATTACHMENT
Draft Ordinance
C:ltemp\XPg rpwiselI nfoMemoUtilityTaxREV.doc
DRAFT
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, ESTABLISHING NEW REGULATIONS, TO BE CODIFIED
AT TUKWILA MUNICIPAL CODE CHAPTER 3.54, REGARDING WATER,
SEWER AND SURFACE WATER UTILITY TAXES; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council has determined the Financial Planning Model
demonstrates there is projected to be a deficit balance in the General Government Funds
by 2011; and
WHEREAS, the City has availed itself of all appropriate revenue sources currently
authorized and has reduced expenditures by 3% in the General Fund; and
WHEREAS, the basic City service levels could suffer a reduction without a new
source of revenue; and
WHEREAS, implementation of a tax on the City's water, sewer and surface water
utilities measured by gross earnings is expected to generate sufficient revenue to
maintain current levels of City services; and
WHEREAS, the City Council has determined the public interest is best served by the
implementation of a tax on the City's water, sewer and surface water utilities;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regulations Established. Tukwila Municipal Code Chapter 3.54, "City
Utility Tax," is hereby established to read as follows:
3.54.010 City Utility Tax
CHAPTER 3.54
CITY UTILITY TAX
Sections:
3.54.010 City Utility Tax
3.54.020 Definitions
3.54.030 Tax Rate
3.54.040 Tax Year
3.54.050 Exceptions and Deductions
3.54.160 Finance Director to Make Rules
There is hereby unposed a tax to be levied on and after October 1, 2009, against and
upon the gross earnings of the water, sewer and surface water utility funds and on all
water, sewer and surface water utilities at the rates set forth in this chapter. The tax
shall, however, be subordinate to any payments required to be made by any of said
utility funds from said gross earnings into any fund or funds heretofore or hereafter
created for the payment of and interest on revenue bonds of the City heretofore or
hereafter issued.
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Page 1 of 3
3.54.020 Definitions
As used in this chapter, unless the context or subject matter clearly requires
otherwise, the words or phrases defined in this section shall have the indicated
meanings.
1. "Finance Director" means the Finance Director of the City of Tukwila,
Washington, or his or her designee.
2. "Gross earnings" means the consideration, whether money, credits, rights or
property expressed in terms of money proceeding or accruing by reason of the
transaction of business and includes gross proceeds of sales, compensation for rendition
of services, gains realized from interest, rents, royalties, fees, commissions, dividends
and other emoluments, however designated, all without any deduction on account of
cost of property sold, materials used, labor, interest, losses, discount and any other
expense whatsoever.
3. "Sewer service" means any connection to the City sewer system and shall be
further defined by customer class.
4. "Surface water service" means any connection to the City surface water or storm
drainage system and shall be further defined by customer class.
5. "Water service" means any connection to the City water system and shall be
further defined by customer class.
3.54.030 Tax Rate
There is levied upon water, sewer and surface water utilities, taxes in the amount to
be determined by the application of rates given against gross earnings as follows:
1. Upon the City water, sewer and surface water funds, a tax equal to 35% of the
total gross revenue from such business from all customers in the City during the period
for which the tax is due. Such tax shall be effective from October 1, 2009 through
April 30, 2010.
2. Upon the City water, sewer and surface water funds, a tax equal to 10% of the
total gross revenue from such business from all customers in the City during the period
for which the tax is due. Such tax shall be effective from May 1, 2010 through
December 31, 2012.
3.54.040 Tax Year
The tax year for purposes of this water, sewer and surface water utility tax shall
commence October 1, 2009 and end December 31, 2009 and thereafter shall commence
on January 1 and end on December 31 each year.
3.54.050 Exceptions and Deductions
In computing the gross earnings tax due under the provisions of this chapter, there
shall be deducted from the measure of the tax the following items:
1. Uncollected accounts, if the books of the utility are on an accrual basis, as
distinguished from a cash basis.
2. Amounts received through contemplated or actual condemnation proceedings or
in account of any federal, state or local public works project.
3. Amounts received as compensation or reimbursement for damages to or
protection of any property of the utility.
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Page 2 of 3
4. Contributions for or in aid of construction.
5. Amounts received as compensation or reimbursement for damages to or
protection of any property of the utility.
6. Amounts collected as sales tax.
7. Amounts received from surcharge to water rates charged outside City limits
users for system improvements necessary to meet City standards.
3.54.060 Finance Director to Make Rules
The Finance Director shall have the power to adopt and enforce rules and
regulations not inconsistent with this chapter or with the law for the purposes of
carrying out the provisions thereof.
Section 2. 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 3. 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 2009.
ATTEST/ AUTHENTICATED:
Christy O'Flaherty, CMC, City Clerk
APPROVED AS TO FORM BY:
Office of the City Attorney
W \Word Processing \Ordinances \Utility Tax 2. doc
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Jim Haggerton, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Page 3 of 3
TO:
Mitigation Received
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: September 23, 2009
SUBJECT: Sales Tax Revenue for July 2009
Schedule I
Sales Receipt 2008 2009 2009 Increase /(Decrease) %Increase /(Decrease)
Month Month Actual Estimated Actual Month YTD Month YTD
Jan Mar 1,347 1,403 1,172 (231) (231) 16.46% 0.00%
Feb Apr 1,357 1,397 1,051 (346) (577) 24.77% -20.61%
Mar May 1,601 1,654 1,146 (508) (1,085) -30.71% 24.36%
Apr June 1,365 1,497 1,191 (306) (1,391) 20.44% 23.37%
May July 1,635 1,560 1,082 (478) (1,869) 30.64% 24.88%
June Aug 1,646 1,757 1,217 (540) (2,409) 30.73% 25.99%
July Sept 1,535 1,661 1,473 (188) (2,366) 11.32% 23.76%
Aug Oct 1,555 1,647
Sept Nov 1,426 1,685
Oct Dec 1,298 1,521
Nov Jan10 1,265 1,589
Dec Feb10 1,723 2,175
Totals 17,753 19,546 8,332
1,277
9,609 87.92% of Budget Incl. Mitigation
Jim Haggerton, Mayor
in 1,000's
Sales tax collections showed the eleventh consecutive decrease in July compared to the same
period in the prior year. For 2009, collections were less than both budget and the same month in
the prior year, but much closer to each number than we've been in the last eleven months.
Actual receipts for July 2009 were $188,000 less than budget, and $62,000 less than the same
period last year. We are now down 23.76% for the year compared to budget, and 20.54%
compared to the same period last year.
The chart above also includes the mitigation payment we received at the end of March, June
and September. Including the mitigation payment, we are currently at 88% of budget for the
year to date. The mitigation payment we received in September for second quarter 2009 was
$536,001.90. This was a 54.9% increase from the $346,046.24 we received for first quarter
2009.
Schedule II shows the year -to -date sales tax from the top ten industry classifications. As this
schedule indicates, the trend is flat or down for all of the classifications.
INFORMATIONAL MEMO
Page 2
Schedule II
Group Name
452* General Merchandise Stores
448* Clothing and Accessories
423* Wholesale Trade, Durable Goods
722* Food Services, Drinking Places
443* Electronics and Appliances
441* Motor Vehicle and Parts Dealer
236 Construction of Buildings
451* Sporting Goods, Hobby, Books
444* Building Material and Garden
453* Miscellaneous Store Retailers
Mitigated NAICS Code
As you can see there are large variances from last year for the same time period. For instance,
sales tax for Construction of Buildings is down by 61.35 Miscellaneous Store Retailers is
down by 31.80 and Wholesale Trade and Durable Goods is down by 27.53 These declines
are offset by very small increases in other areas, such as Food Services and Drinking Places,
which increased by 1.53 and Clothing and Accessories, which increased by 0.07 As you
can see from Schedule II, eight of the top ten merchant categories have declined versus prior
year, and nine of the ten industry classification codes are ones for which we receive streamlined
sales tax mitigation.
Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000
collected through July.
Schedule III
Group Name
323* Printing and Related Support
334* Computer and Electronic Produc
236 Construction of Buildings
442* Furniture and Home Furnishings
237 Heavy and Civil Construction
522 Credit Intermediation
541 Professional, Scientific, Tech
621 Ambulatory Health Care Service
453* Miscellaneous Store Retailers
423* Wholesale Trade, Durable Goods
Mitigated NAICS Code
Attached is a Sales Tax Summary comparing year -to -date 2009 vs. 2008 by major NAICS
codes. Also included is a comparison of total receipts year -to -date for the last four years.
H:\ Sales Tax120091Info Memo Sales Tax 092309.doc
YTD
Current
1,088,903
1,074,615
921,221
750,775
516,126
430,464
327,348
309,294
301,956
286,370
YTD YTD Dollar
Current Prior Diff. Diff.
37,110 108,109 (70,998) 65.67
11,216 31,848 (20,631) 64.78%
327,348 846,869 (519,521) 61.35%
194,471 439,672 (245,202) 55.77%
44,397 78,697 (34,300) 43.59%
17,425 30,764 (13,339) 43.36%
98,787 154,627 (55,840) -36.11%
34,160 52,746 (18,586) 35.24%
286,370 419,911 (133,541) 31.80%
921,221 1,271,180 (349,959) 27.53%
Please let me know if you have any comments or questions. Thank you.
YTD Dollar
Prior Diff. Diff.
1,247,743 (158,840) 12.73%
1,073,907 708 0.07%
1,271,180 (349,959) 27.53%
739,486 11,288 1.53%
627,834 (111,708) 17.79%
578,900 (148,436) 25.64%
846,869 (519,521) 61.35%
347,681 (38,386) 11.04%
397,356 (95,400) -24.01%
419,911 (133,541) 31.80%
NAICS CONSTRUCTION 08 TOTAL
236 Construction of Buildings 1,302,567
237 Heavy Civil Construction 130,624
238 Specialty Trade Contractors 530,490
TOTAL CONSTRUCTION 1,963,680
Overall Construction Change from Previous Year
MANUFACTURING
311 Food Manufacturing
312 Beverage Tobacco Products
313 Textile Mills
314 Textile Product Mills
315 Apparel Manufacturing
316 Leather Allied Products
321' Wood Product Manufacturing
322* Paper Manufacturing
323* Printing Related Support
324 Petroleum Coal Products
325 Chemical Manufacturing
326 Plastic Rubber Products
327* Nonmetallic Mineral Products
331 Primary Metal Manufacturing
332 Fabricated Metal Mfg Products
333 Machinery Manufacturing
334' Computer Electronic Products
335 Electric Equipment, Appliances
336 Transportation Equipment Mfg
337' Furniture Related Products
339' Miscellaneous Manufacturing
TOTAL MANUFACTURING
TRANSPORTATION WAREHOUSING 08 TOTAL
481 Air Transportation 0
482 Rail Transportation 1,935
484 Truck Transportation 965
485 Transit and Ground Passengers 11,502
488 Transportation Support 28,728
491 Postal Services 88
492 Couriers Messengers 476
I 493' Warehousing Storage 781
TOTAL TRANSP WHSING 44,475
Overall Transportation Change from Previous Year
WHOLESALE TRADE 08 TOTAL
423' WhlsTrade- Durable Goods 1,777,808
424' Whls Trade Nondurable Goods 113,096
425' Wholesale Electronic Markets 2,805
WHOLESALE TRADE TOTAL 1,893,709
Overall Wholesale Change from Previous Year
Sales Tax Mitigation NAICS Codes
09/23/2009
08 TOTAL
4,997
2,328
1,050
22,660
215
9
9,515
21,545
143,009
9,630
8,068
4,085
5,242
52
6,310
-8,777
44,162
895
191,525
31,384
22,411
520,315
Overall Manufacturing Change from Previous Year
SALES TAX SUMMARY
July 2009 (Received in September)
YTD
08 YTD 09 YTD %Diff
846,869 327,348 -61.3%
78,697 44,397 -43.6%
298,707 221,050 -26.0%
1,224,272 592,795
(6631,478) -51.6%
YTD
08 YTD 09 YTD Diff
2,928 744 -74.6%
872 1,705 95.5%
42 155 265.2%
16,960 7,932 -53.2%
92 37 -60.4%
2 4 113.0%
6,106 1,971 -67.7% J
11,872 11,303 -4.8% I
106,109 37,110 -65.7% I
6,188 2,802 -54.7%
5,554 3,741 -32.6%
3,014 2,110 -30.0%
2,790 1,172 -58.0%
26 101 280.4%
3,468 1,844 -46.8%
11,838 1,969 116.6%
31,848 11,216 -64.6%
443 90 -79.6%
109,909 80,383 -26.9%
26,676 5,802 -78.3% f
11,903 7,417 -37.7% J
336,965 179,606
(1157,359)
-46.7% 1
YTD
08 YTD 09 YTD Diff
0 0 0.0%
1,115 833 -25.2%
262 1,412 438.1%
6,674 6,700 0.4%
16,336 13,888 -15.0%
37 0 100.0%
462 32 -93.0%
444 714 60.7% f
25,331 23,580
($1,751) -6.9%
YTD
08 YTD 09 YTD Diff
1,271,180 921,221 -27.5%
53,672 62,706 16.8%
2,074 1,177 -43.3%
1,326,925 985,103
($341,822) -25.8%
NAICS
1 441`
I 447'
NAICS
442'
443*
444*
445*
446'
448'
451'
452'
453*
454*
Page 1
AUTOMOTIVE
Motor Vehicle Parts Dealer
Gasoline Stations
TOTAL AUTOMOTNE
RETAIL TRADE
Furniture Home Furnishings
Electronics Appliances
Building Material Garden
Food Beverage Stores
Health Personal Care
Clothing Accessories
Sporting Goods, Hobby, Books
General Merchandise Stores
Miscellaneous Store Retailers
Nonstore Retailers
TOTAL RETAIL TRADE
SERVICES
51X Information
52X Finance Insurance
53X Real Estate, Rental, Leasing
541 Professional, Scientific, Tech
551 Company Management
56X Admin, Supp, Remed Svcs
611 Educational Services
62X Health Care Social Assistance
71X Arts Entertainment
72X' Accommodation Food Svcs
81X Other Services
92X Public Administration
TOTAL SERVICES
08 TOTAL
993,146
73,034
1,066,181
Overall Automotive Change from Previous Year
08 TOTAL
621,785
1,077,238
619,645
88,317
146,841
2,101, 593
644,522
2,231,745
721,034
116,347
9 8,369,066
Overall General Retail Change from Previous Year
08 TOTAL
570,706
75,585
403,851
338,302
1,902
167,119
12,727
109,308
106,515
1,858,292
192,450
843
3,837,599
Overall Services Change from Previous Year
MISCELLANEOUS 08 TOTAL
000 Unknown 1,147
111 -115 Agriculture, Forestry, Fishing 1,095
211 -221 Mining Utilities 19,574
999 Unclassifiable Establishments 35,837
MISCELLANEOUS TOTAL 57,652
Overall Miscellaneous Change from Previous Year
08 TOTAL
GRAND TOTALS $17,752,678
Grand Total Change from Previous Year
08 YTD
804
201
9,625
16,021
26,651
08 YTD
910,487,129
YTD
O8YTD 09YTD %Diff
578,900 430,464 -25.6%
46,327 35,920 -22.5%
625,227 466,384
($158,843)
08 YTD 09 YTD Diff
439,672 194,471 -55.8%
627,834 516,126 -17.8%
397,356 301,956 -24.0%
62,258 49,432 -20.6%
83,732 105,664 26.2%
1,073,907 1,074,615 0.1%
347,681 309,294 -11.0%
1,247,743 1,088,903 -12.7%
419,911 286,370 -31.8%
62,958 157,595 150.3%
4,763,051 4,084,425
($678,627)
YTD
08 YTD 09 YTD Diff
327,172 310,785 -5.0%
38,165 24,286 -36.4%
242,856 208,540 -14.1%
154,627 98,787 -36.1%
1,337 727 -45.6%
90,084 76,207 -15.4%
3,796 22,370 489.4%
65,791 46,166 -29.8%
66,063 54,573 -17.4%
1,056,715 1,026,773 -2.8% I
111,806 106,326 -4.9%
295 13,589 4507.9%
2,158,706 1,989,130
(1169,576) -7.9%
YTD
09 YTD Diff
397 -50.6%
80 -60.3%
8,922 -7.3%
2,447 -84.7%
11,846
($14,805)
YTD
09 YTD Diff
$8,332,869
($2,154,261)
MK Sales Tax Rpl 200907.xIs
-25.4%
-14.2%
-55.6%
-20.54%
2009
L 2008
ca
a)
2007
2006
$10,487,133
Four Year Comparison
$9,938,118
$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000
Taxes Collected Year to Date
$8,332 885