HomeMy WebLinkAboutFS 2009-10-20 COMPLETE AGENDA PACKET1. PRESENTATION(S)
2. BUSINESS AGENDA
a.
b.
c.
d.
e.
City of Tukwila
Finance and Safety
Committee
O Pam Linder, Chair
O Joe Duffie
O De`Sean Quinn
Item
AGENDA
TUESDAY, OCTOBER 20, 2009
CONFERENCE ROOM #3; 5:00 PM
A resolution regarding the Non represented
Employee Wage Schedule;
Viki Jessop, Administrative Services Director.
M.J. Durkan lobbying services contract;
Rhonda Berry, City Administrator.
Authorization for Transfer of Funds for
additional budget reductions for 2009;
Shawn Hunstock, Finance Director.
Budget Process and Deadlines;
Shawn Hunstock, Finance Director.
Sales Tax Report;
Shawn Hunstock, Finance Director.
3. ANNOUNCEMENTS
4. MISCELLANEOUS
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
1 Action to be Taken
a. Forward to 10/26 C.O.W.
and 11/2 Regular.
b. Forward to 10/26 C.O.W.
and 11/2 Regular.
c. Forward to 10/26 C.O.W.
and 11/2 Regular.
d. Forward to 10/26 C.O.W.
and 11/5 Special Workshop.
e. Information only.
Next Scheduled Meeting: Tuesday, November 3, 2009
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).
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(emaii)
N. Olivas S. Norris(emaii)
J. Pace
I Page
Pg.1
Pg.13
Pg.21
Pg.25
Pg.29
TO:
ISSUE
BACKGROUND
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Viki Jessop, Administrative Services Director
DATE: October 14, 2009
SUBJECT: 2010 Non Represented Wages
Jim Haggerton, Mayor
2010 Non Represented Wage Schedule analysis based on external comparables and
internal equity.
In alignment with Resolution No. 1537, Establishing a Non Represented (NR)
Employees' Compensation Plan, passed December 1, 2005, a wage study has been
conducted for calendar year 2010. The resolution requires that a market analysis be
done every other year for the upcoming year for Non Represented positions. The
current analysis has been conducted based on information in the Association of
Washington Cities 2009 Salary and Benefit Study, rather than going out to individual
cities this year. It was decided that the data in the AWC survey would be utilized in part
due to the economic and staffing constraints facing comparable cities as a result of
furloughs, layoffs, and other budget changes affecting staff. As in the past, a
comparison was done of external comparables (cities) and internal equity (union pay
scales). The Decision Band Methodology (DBM) and regression line analysis have
been completed in determining the "best line of match" and a wage schedule developed
based on the market trend calculation outcome.
The following comparable cities were used for this study:
Comparables
Auburn Bothell Federal Way
Kent Kirkland Redmond
Renton SeaTac
The average increase for all top steps of DBM ratings on the Non Represented wage
schedule equals 4.14 A complete 2010 wage schedule was calculated using the
information developed through the linear regression analysis and the percentage
increase provided over the 2009 wage schedule in order to place new and current
employees onto the proper step on the new wage schedule. Individual DBM rating top
step increases vary according to how the trend line analysis compares to the market for
the specific position. Current Non Represented wage increases that relate to
INFORMATIONAL MEMO
Page 2
established DBM ratings with corresponding classifications range from 1.5% to 6.7
Once again, the overall average for the entire wage schedule is 4.14
The Non Represented top step wage information was then compared to the unions' top
step wages for 2010, which shows the union wage increases for 2010 ranging from
3.25% to 4 The market trend analysis and its various percentage increase related to
specific Bands on the wage schedule and confirmed internal equity between all
positions, union and non represented, in the City of Tukwila for 2010.
DISCUSSION
After the City of Tukwila Non Represented wages were approved in 2007 for 2008, it
was noted that many of Tukwila's comparable cities were adjusting the wages for their
non represented management level employees to a greater degree than had occurred
in previous years. One of the primary reasons behind these increases was the difficulty
the cities were having in recruiting and retaining qualified management level employees.
The economy was still fairly healthy and the need for strong leadership at the
management level was desired.
Another reason for the non represented wages increasing in other cities was the "fear"
many cities had that they would be unable to recruit qualified police officers, much less
retain them. Many cities were increasing the police officer wages in an effort to attract
more viable candidates to their cities. By taking this action, they needed to raise the
wages for other police officer positions, not just entry level, which then resulted in
management level wages needing to be raised to avoid wage compression problems.
These and other actions by cities resulted in the City of Tukwila Non Represented
employees falling behind the comparable market almost immediately in 2008. These
wage increases in other cities are reflected in the market results for the comparable
cities in Tukwila's 2009 study.
Fairly soon after the wage increases were made in other cities, the economy took a
major hit and with it a shift in how wages and benefits were considered by the cities. It
has necessitated that some of the same cities that raised wages have requested
reductions in wages and /or benefits from their Non Represented employees and, in
some instances, have negotiated similar changes with their unions. (Without their
unions being willing to make reductions, the overall wage structure would be skewed by
just reducing the wages of the Non Represented employees.) One of the results would
be union positions making more than Non Represented management employees; even
without consideration of premium pays and /or overtime. This type of situation can
create a wide variety of problems.
The City of Tukwila has been fortunate that there have not been wage freezes or other
changes in wages or benefits thus far in 2009. In order to maintain external
comparability and internal equity, it is important to keep the Non Represented wages
consistently moving in alignment with the market and union wages. Based on the
current analysis for the Non Represented, a waae increase for 2010 would cost
INFORMATIONAL MEMO
Page 3
approximately $15,700 Der month (about $188,400 in 2010), exclusive of payroll taxes,
retirement, etc. The $188,400 is approximately $10,600 more than what was budgeted
for 2010.
RECOMMENDATIONS
The following Non Represented employee wage increase scenarios for 2010 are
presented to the Mayor and Council for consideration:
1. Approve the 2010 Non Represented market trend analysis wage schedule (see
attached draft resolution), which provides for external comparability and internal
equity effective January 1, 2010.
The estimated cost to implement wages only is $188,400 in 2010. An
additional cost over budget of $10.600.
2. Phase in one -half of the increases based on the 2010 wage schedule on January
1, 2010, and the remaining one -half of the increases on July 1, 2010, for all Non
Represented positions as developed through the market trend analysis. By
phasing in the wage increases, the Non Represented wage schedule is in
alignment with the union wage schedules in mid -year. This method provides
savings to the 2010 budget by spreading out the time in which wage increases
are made in 2010 for the Non Represented employees.
The estimated cost to phase in wage increases with one -half on January
1, 2010 and the second half on July 1, 2010, is $141,100. The estimated
savings over implementing 100% of the market increase on January 1,
2010 is $47.300.
3. Do not give an increase in 2010 to DBM ratings D62 -D72, E, and F
(management and supervisory levels), unless the City's economic condition
begins to stabilize during the year. Often called a "COLA Holiday it would be
important to seriously consider giving the total wage increase to D62 -D72, E, and
F levels sometime later in 2010 or at the beginning of 2011. Waiting until 2011
may require the 2010 wage increases be given and /or additional COLA to keep
up with internal equity compared with union wages for 2010 and 2011.
Provide full wage increases to those at the A, B, C, and D -61 levels (generally
technical and staff support levels) on January 1, 2010, in order to maintain
internal equity for these positions, which have more internal similarity with the
union positions.
The estimated cost to implement wages for A, 8, C and D -61 levels on
January 1, 2010 is $61.400. The estimated 2010 budget savings to
implement this option, rather than implementing the wage increase for all
Non Represented employees on January 1. 2010. is approximately
$127.000.
INFORMATIONAL MEMO
Page 4
4. Do not give any wage increases to any of the Non Represented in 2010, and
give the full wage increase, COLA, and /or possible catch up in 2011.
The estimated savings of this choice in 2010 is approximately, $188,400;
however, the choice would create a "catch up" situation in 2011.
Finance has provided the attached tables for each of the above scenarios. These
tables include the TOTAL COST for the increases in wages AND benefits for 2010
(without consideration for an increase sometime during 2010 for the D62 -D72, E, and F
levels under scenario #3).
MAYOR'S RECOMMENDATION
Mayor Haggerton has reviewed the wage scenarios shown above, and there has been
discussion of other possible combinations and options for managing the Non
Represented wage increases for 2010. Though it is his preference for all Non
Represented staff to receive the full wage increase based on external comparables and
internal equity, he recognizes the current budget concerns and broad economic
conditions create a need to look at reducing and /or cutting wages and benefits.
Options #3: Mayor Haggerton recommends the Tukwila City Council select
Option #3 above, which provides the full 2010 wage increase positions at DBM
levels A, B, C, and D61 and take a "COLA Holiday" on 2010 wage increase for
DBM levels D62 -D72, E, and F.
The Council is being asked to consider this issue at the October 26, 2009 Committee of
the Whole meeting and subsequent November 2, 2009 Regular meeting.
ATTACHMENTS
Wage and Benefit estimate tables for all scenarios
Draft Resolution with attachments:
Attachment A 2010 Wage Schedule
Attachment B 2010 Benefits
Attachment C 2010 Longevity Pay Plan
Non -Rep Salary Increase Options
10/15/200
Budgeted Salary Increase
Cost of Wage Increase
Cost (Over) I Under Budget
Option 1 Ali Non -Reps, effective 1/1/2010
Option 2 50% Wage Incr 1/1/2010, 50 %7/1/2010 11 /2010
Option 3 Wage lncr Level A, B,
Option 4 No Wage Increase
Same as above, but with benefits at the following rate:
Budgeted Salary Increase
Cost of Wage Increase
Cost (Over) Under Budget
Option 1 All Non -Reps, effective 1/1/2010
Option 2 50% Wage Incr 1/1/2010, 0 %6/1 20 f 1
Option 3 -Wage Incr Level A, B, C
Option 4 No Wage Increase
Option 1
All Non -Reps
Effective 1/1/2010
178,000
(188,40
(10,400)
Budget
178,000
178,000
178,000
178,000
Option 1
All Non -Reps
Effective 1/1/2010
195,800
(207,240)
(11,440)
Budget
195,800
195,800
195,800
195,800
Option 2
50% Wage Incr 1/1/201
Another 50% on 7/178 000
(141,100)
36,900
Cost of Wages
(188,40
(141,100)
(61,400)
Option 2
50% Wage Incr 1/1/201
Another 50% on 7/1/2010 00
{155,210),
40,590
Cost of Wages
(207,240)
(155,210)
(67,540)
Option 3
Wage Incr Level A, B, C, D61
Effective 1/1/2010
8 000
(61,400)
116,600
Cost (Over) Under (1d g00)
36,900
116,600
178,000
Option 3
Wage Incr Level A, B, C, D61
Effective 1/1/2010
195,800
(67,540),
128,260
Cost (Over) Under (1 d 440)
40,590
128,260
195,800
Option 4
No Wage Increase
178,000
178,000.
Option 4
No Wage Increase
195,800
195,800
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A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, UPDATING AND CLARIFYING THE NON REPRESENTED
EMPLOYEES' COMPENSATION AND ADOPTING THE NON REPRESENTED
SALARY SCHEDULE AND BENEFITS SUMMARY, EFFECTIVE JANUARY 1, 2010.
WHEREAS, the Tukwila City Council has conducted a review of the non represented
employees' compensation system that was originally implemented in January 1998; and
WHEREAS, the City Council recognizes that current economic conditions and forecasts are
a consideration in actions that deal with the compensation of employees; and
WHEREAS, the City Council has made a determination to review the non represented
compensation for even numbered years and provide COLAs in odd numbered years; and
WHEREAS, a compensation study has been conducted and the recommended non-
represented wage schedule and benefit information has been prepared for implementation on
January 1, 2010;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. The following statements have been used for the purpose of adopting the non-
represented employees' wages for 2010 and consideration for future years.
A. The following basic plan elements remain the same:
1. Decision Band Methodology (DBM) for creating classifications.
2. Market analysis using comparable jurisdictions' top -step wages.
3. Data was gathered through use of the Association of Washington Cities (AWC)
Salary and Benefits Survey" to reduce the impact of contacting cities who have reduced wages
and /or benefits recently in a variety of ways, which do not reflect their actual wage and benefit
schedules and systems.
4. Regression line analysis to establish the Control Point for each DBM rating with a
range of 12.5% and 30% used to establish the steps (Regression Line Analysis provided by Fox
Lawson Associates, LLC, based on Personnel Department acquired market data).
5. Steps below the Control Point (Wage Schedule Top Step) are automatic as
individuals move through the system.
6. Ranges for all bands All -F102, of the Decision Band Methodology, have been
established based on the outcome of the regression analysis (line of best fit) in creating the 2010
wage schedule.
7. Ranges All -D61 wages for 2010 are based on the outcome of the trend line analysis.
Wage increases for these Decision Bands shall be as shown on the attached Salary Schedule,
"Attachment A," pages 1 and 2.
8. Ranges D62 -F102 wages for 2010 will be on a "Cost -of- Living Holiday," (COLA
Holiday) meaning there will be no wage increases on January 1, 2010 for positions in these
Decision Bands. Any consideration for wage increases during 2010 for positions in these
Decision Bands will be based on the ability of the City of Tukwila to pay such increases through
improved budget and economic factors. The Finance Department, working in conjunction with
the Human Resources Department will, from time-to-time, review the ability of the City of
Tukwila to provide wage increases to employees at these Decision Band levels during 2010.
Page 1 of 6
9. A "market adjustment" is normally applied to a position when the wage survey
results establish a new control point, which is 10% or more below the market; and internal
compression exists within the career ladder, or where there is difficulty in recruiting and /or
retaining qualified employees. Due to the current budget and economic downturn, no "market
adjustments" will be considered for 2010. In order to assure that the integrity of the Decision
Band Method (DBM) is maintained, while recognizing a wage gap based on market conditions
for a specific position, the "market adjustments" may be made in future years. When
implemented, the "market adjustment" shall be calculated by taking the difference between the
newly established control point and the market average wage for the position, and applying it
on top of the established salary range for the positions. This market adjustment shall be
reviewed every two years from the time it is implemented (if implemented) as part of the salary
study and may be eliminated or changed based on the results of the survey.
B. The non represented salary schedule for 2010 provides an average market trend increase
of 4.14 as a whole, at the top step (control point). Individual DBM increases may vary on the
wage schedule based on where they fit in the overall regression analysis that develops the
market trend line. This analysis brings the wage schedule in alignment with external
comparables and internal equity.
C. The City shall continue to conduct in -house market analysis of the non represented
compensation system during odd numbered years, using outside assistance on regression line
analysis calculations, as needed. The results of the analysis will be considered for
implementation on January 1 of the following even numbered year.
D. A COLA increase shall be considered for application each January 1 during odd
numbered years, based on the Seattle- Tacoma Bremerton Consumer Price Index (CPI -W)
Average (first half of 2010 to first half of 2011).
E. The Decision Band method of job evaluation will be used to establish classifications and
the relative internal value and relationship of non represented jobs within the City of Tukwila.
F. Merit will continue to be eliminated from the plan at this time and may be reconsidered
as a plan element in subsequent years.
G. Step increases from the minimum to the control point for all positions shall be given
annually on the employee's performance review date. There will be no step increases for
employees at or above the control point.
Section 2. Non represented salary schedule and benefits summary.
A. The non represented salary schedule, "Attachment A," hereto, shall be approved,
effective January 1, 2010.
B. The non represented benefits summary, "Attachment B," hereto, shall be approved,
effective January 1, 2010.
C. The non represented longevity pay plan, "Attachment C," hereto, shall be approved,
effective January 1, 2010.
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
Attachments: Attachment A, Non Represented Salary Schedule 2010
Attachment B, Non Represented Benefits Summary 2010
Attachment C, Non Represented Longevity Pay Plan 2010
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Joan Hernandez, Council President
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Page 2 of 6
Classification Title
Administrative Support Technician
Office Technician
Office Specialist
Administrative Assistant
Program Coordinator
Management Coordinator
Management Analyst
Program Administrator
Program Manager
Administrative Manager
Assistant Director
Department Manager
Department Administrator
Department Head
Department Director
City Administrator
Attachment A, Page 1
City of Tukwila
Non Represented Salary Schedule 2010
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Job Title
Administrative Support Technician
Personnel Technician
Administrative Secretary
Civil Service Secretary/ Examiner
Deputy City Clerk
Executive Secretary
Administrative Secretary I
Council Administrative Assistant
Systems Administrator
Personnel Assistant
City Clerk
Court Administrator
Police Records Manager
Legislative Analyst
Personnel Analyst
Public Works Analyst
Internal Operations Manager
Public Works Coordinator
Emergency Management Coordinator
Assistant City Administrator
Senior Engineer
Building Official
IT Manager
Maintenance Operations Manager
Police Comrnander
Administrative Services Director
DCD Director
Finance Director
IT Director
Parks Recreation Director
Fire Chief
Police Chief
Public Works Director
City Administrator
Range
Al2
B21
B22
B23
C41
C42
C43
D61
D62
Deputy Community Development Director D63
Deputy Finance Director
Deputy Public Works Director
Deputy Parks Recreation Director
Assistant Fire Chief D72
Assistant Police Chief
City Engineer
Economic Development Administrator E81
E83
E91
F102
Page 3 of 6
The salary grid average is 4.14% at the top step. Individual DBM ratings differ based on market
trend analysis.
Attachment A, Page 2
2010 Non Represented Salary Structure (Monthly)
DBM (Minimum)
Rating Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
All 3,535 3,646 3,757 3,867 3,977
Al2 3,815 3,937 4,058 4,177 4,296
A13 4,105 4,231 4,360 4,488 4,615
B21 4,287 4,448 4,611 4,770 4,935
B22 4,566 4,737 4,909 5,081 5,254
B23 4,842 5,024 5,206 5,388 5,573
B31 5,082 5,305 5,527 5,749 5,972
B32 5,487 5,728 5,969 6,210 6,451
C41 5,708 5,935 6,163 6,393 6,622 6,850
C42 5,970 6,211 6,449 6,688 6,928 7,169
C43 6,236 6,486 6,737 6,986 7,235 7,488
C51 6,439 6,727 7,017 7,307 7,595 7,888
C52 6,882 7,192 7,502 7,812 8,123 8,367
D61 7,013 7,364 7,715 8,067 8,418 8,766
D62 7,271 7,633 7,997 8,359 8,723 9,085
D63 7,526 7,902 8,279 8,655 9,032 9,404
D71 7,691 8,112 8,534 8,956 9,376 9,803
D72 8,072 8,512 8,954 9,394 9,837 10,282
E81 8,157 8,564 8,973 9,379 9,817 10,257 10,681
E82 8,456 8,881 9,304 9,728 10,153 10,577 11,000
E83 8,705 9,142 9,576 10,013 10,446 10,882 11,319
E91 9,008 9,459 9,910 10,362 10,812 11,264 11,719
E92 9,380 9,851 10,322 10,790 11,261 11,731 12,198
F101 9,748 10,234 10,722 11,211 11,700 12,186 12,677
F102 10,114 10,620 11,127 11,635 12,140 12,646 13,155
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Page 4 of 6
Social Security (FICA): Social Security benefits shall be provided as contained in Section
2.52.010 of the Tukwila Municipal Code (TMC).
State Wide Employee Retirement System (PERS): Retirement shall be provided as contained
in Section 2.52.020 of the TMC.
Holidays: Holidays shall be provided as contained in Section 2.52.030 of the TMC. Regular part
time employees shall be entitled to benefits on a pro -rata basis.
Sick Leave: Sick leave shall be provided as contained in Section 2.52.040 of the TMC. Regular
part -time employees shall be entitled to benefits on a pro -rata basis.
Medical Insurance: The City shall pay 100% of the 2010 premium for regular full -time
employees and their dependents under the City of Tukwila self insured medical /dental plan.
Premium increases above 10% per year shall result in a modified plan document to cover the
additional cost above 10 or a premium shall be implemented for the difference, at the City's
discretion. The City reserves the right to select all medical plans and providers. Regular part
time employees shall be entitled to benefits on a pro -rata basis. Employees who choose coverage
under the Group Health Cooperative plan shall pay the difference between the City of Tukwila
plan full family rate and the rate charged to them by Group Health.
Dental Insurance: The City shall provide 100% of the 2010 premium for the regular full -time
employees and all dependents under the City of Tukwila self insured medical /dental plan for
dental coverage. Regular part -time employees shall be entitled to the same benefits on a pro
rata basis.
Life Insurance: For regular full -time employees, the City shall pay the premium for Plan C
(Multiple of annual earnings) or similar group life and accidental death and dismemberment
insurance policy. Said plan shall be at 100% of annual earnings rounded up to the next $1,000.
Regular part -time employees that work at least 20 hours per week shall be entitled to benefits
on a pro -rata basis (per insurance program requirements).
Vision/Optical/Hearing Care: The City shall provide coverage for eye examinations, vision,
optical and hearing care to non represented regular full -time employees and their dependents
at the rate of $200 per person, to a maximum of $400 per family unit each year. Regular part
time employees and their dependents shall be entitled to benefits on a pro -rata basis.
Disability Insurance: The City shall provide 100% of the premium for regular full -time
employees for a comprehensive long -term disability policy. Regular part -time employees that
work at least 20 hours per week shall be entitled to benefits on a pro -rata basis (per insurance
program requirements).
Health Reimbursement Arrangement/Voluntary Employee Benefit Association
(HRA/VEBA): VEBA benefits shall be provided as contained in Resolution No. 1445 and as
amended.
Vacation: Following the sixth month of continuous employment, annual vacation leave of six
full days (each day is calculated at eight hours, regardless of schedule worked) shall be granted.
Thereafter, an additional day of annual leave shall accrue each month, up to a total of 12 days.
Three additional days of annual leave shall be granted on the employee's anniversary date after
the third, fourth and fifth years. After six years, the employee shall be granted one day per year
additional annual leave to a maximum of 24 days per year. The maximum number of accrued
hours is 384 or 48 days.
Years of Service
0 -1 years
1 -2 years
3 -6 years
7 years
8 years
9 years
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Attachment B
Non Represented Employee Benefits 2010
I Vacation Accrual
12 days*
12 days
15 days
16 days
17 days
18 days
Years of Service
10 years
11 years
12 years
13 years
14 years
15 years
Vacation Accrual
19 days
20 days
21 days
22 days
23 days
24 days (maximum)
*Six full days will be granted following the sixth month of continuous employment.
(Days accrue at eight hours, regardless of schedule worked.) Regular part -time
employees shall be entitled to benefits on a pro -rata basis.
Uniform Allowance: An annual uniform allowance of $350 shall be granted to the following
employees: Fire Chief, Assistant Fire Chief, Police Chief, Assistant Police Chief, Police
Commander and Records Manager.
Page 5 of 6
Attachment C
Longevity Pay Plan for Non Represented Employees 2010
The monthly longevity flat rates shall be as follows for regular full -time employees after the
completion of the number of years of full time employment with the City set forth below.
Regular part -time employees shall receive longevity on a pro -rata basis.
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Completion of 5 years
Completion of 10 years
Completion of 15 years
Completion of 20 years
Completion of 25 years
Completion of 30 years
$75
100
125
150
175
200
Page 6 of 6
TO: FINANCE SAFETY COMMITTEE
FROM: Mayor's Office
DATE: October 8, 2009
SUBJECT: 2010 Contract with M.J. Durkan, Inc.
ISSUE
City of Tukwila
Professional services contract with M.J. Durkan, Inc. for lobbying services will expire on
December 31, 2009.
DISCUSSION
The City wishes to retain the services of M.J. Durkan to perform lobbying services for the year
2010. There has been no increase in the monthly fees from last year, which were $4,000 per
month, plus expenses. This amount was approved in the 2009 -2010 biennial budget.
RECOMMENDATION
The Council is being asked to authorize the Mayor to approve a contract with M.J. Durkan, Inc,
for the period 1/1/2010 through 12/31/2010 in the amount of $4,000 per month, plus expenses
that shall not exceed $500 per month without prior authorization of the City. Consideration of
this item is being requested at the October 26, 2009 Committee of the Whole meeting and
subsequent November 2, 2009 Regular Meeting.
ATTACHMENTS
Proposed 2010 Contract
INFORMATIONAL MEMORANDUM
Jim Haggerton, Mayor
Contract For Services 2010
MJ Durkan, Inc.
This agreement is entered into by and between the City of Tukwila, Washington,
a non charter optional municipal code city hereinafter referred to as "the City
and, MJ Durkan, Inc., hereinafter referred to as "the Contractor" whose principal
office is located at #357, 330 Southwest 43 Street Plaza Suite K, Renton,
Washington 98057 -4944.
Whereas, the City has determined the need to have certain services performed
for its citizens but does not have the staff resources or expertise to perform such
services, and
Whereas, the City desires to have the Contractor perform such services
pursuant to certain terms and conditions, now, therefore,
In Consideration of the mutual benefits and conditions hereinafter contained, the
parties hereto agree as follows:
Scope and Schedule of Services to be Performed by Contractor. The Contractor
shall perform those services described on Exhibit A attached hereto and
incorporated herein by this reference as if fully set forth. In performing such
services, the Contractor shall at all times comply with all Federal, State, and local
statutes, rules and ordinances applicable to the performance of such services
and the handling of any funds used in connection therewith. The Contractor
shall request and obtain prior written approval from the City if the scope or
schedule is to be modified in any way.
Compensation and Method of Payment. The City shall pay the Contractor for
services rendered according to the rate and method set forth on Exhibit B (Fees)
attached hereto and incorporated herein by this reference. The total amount to
be paid shall not exceed four thousand dollars ($4,000) per month plus
expenses. Expenses shall be detailed on each monthly billing and shall not
exceed five hundred dollars ($500) per month without prior approval of the City.
Contractor Budaet. The Contractor shall apply the funds received under this
Agreement within the maximum limits set forth in this Agreement. The
Contractor shall request prior approval from the City whenever the Contractor
desires to amend its budget in any way.
Duration of Aareement. This Agreement shall be in full force and effect for a
period commencing January 1, 2010 and ending December 31, 20junless
sooner terminated under the provisions hereinafter specified.
Independent Contractor. The Contractor and the City agree that the Contractor
is an independent contractor with respect to the services provided pursuant to
r Deleted: 09
Deleted: 09
r Deleted: 09
Contract for Services
MJ Durkan
January 2009
Page 2
this Agreement. Nothing in this Agreement shall be considered to create the
relationship of employer and employee between the parties hereto. Neither the
Contractor nor any employee of the Contractor shall be entitled to any benefits
accorded City employees by virtue of the services provided under this
Agreement. The City shall not be responsible for withholding or otherwise
deducting federal income tax or social security or contributing to the State
Industrial Insurance Program, or otherwise assuming the duties of an employer
with respect to the Contractor, or any employee of the Contractor.
Conflict of Interest. Without the express written consent of the Mayor, the
Contractor shall not represent another client if the representation of such client
will conflict with the Contractor's representation of the City. If the Mayor believes
the Contractor's representation of another client conflicts with the Contractor's
representation of the City, the Mayor shall notify the Contractor in writing of such
conflict. Within 2 days of the receipt of such notification, the Contractor shall
withdraw from the representation of such client or explain to the Mayor in writing
why, in the view of the Contractor, a conflict does not exist. If the Mayor then
believes a conflict is still present, the Contractor must immediately cease
representing the client or the Mayor may immediately terminate this contract.
Indemnification. The Contractor shall indemnify, defend and hold harmless the
City, its officers, agents and employees, from and against any and all claims,
losses, or liability, including attorney's fees, arising from injury or death to
persons or damage to property occasioned by any act, omission or failure of the
Contractor, its officers, agents and employees, in performing the work required
by this Agreement.
With respect to the performance of this Agreement and as to claims against the
City, its officers, agents and employees, the Contractor expressly waives its
immunity under Title 51 of the Revised Code of Washington, the Industrial
Insurance Act, for injuries to its employees, and agrees that the obligation to
indemnify, defend and hold harmless provided for in this paragraph extends to
any claim brought by or on behalf of any employee of the Contractor. This
waiver is mutually negotiated by the parties. This paragraph shall not apply to
any damage resulting from the sole negligence of the City, its agents and
employees. To the extent any of the damages referenced by this paragraph
were caused by or resulted from the concurrent negligence of the City, its agents
or employees, this obligation to indemnify, defend and hold harmless is valid and
enforceable only to the extent of the negligence of the Contractor, its officers,
agents, and employees.
Insurance. The Contractor shall procure and maintain in full force throughout the
duration of the Agreement comprehensive general liability insurance with a
minimum coverage of $500,000.00 per occurrence /aggregate for personal injury
Contract for Services
MJ Durkan
January 2009
Page 3
and property damage. Said policy shall name the City of Tukwila as an
additional named insured and shall include a provision prohibiting cancellation or
reduction in the amount of said policy except upon thirty (30) days prior written
notice to the City. Cancellation of the required insurance shall automatically
result in termination of this Agreement. Certificates of coverage shall be
delivered to the City within fifteen (15) days of execution of this Agreement.
Record Keeping and Reporting. The Contractor shall maintain accounts and
records, including personnel, property, financial and programmatic records that
sufficiently and properly reflect all direct and indirect costs of any nature
expended and services in the performance of this Agreement. The City shall
maintain these records for a period of seven years after termination hereof
unless permission to destroy them is granted by the office of the archivist in
accordance with RCW Chapter 40.14 and.
Audits and Inspections. The records and documents with respect to all matters
covered by this Agreement shall be subject to inspection, review or audit by law
during the performance of this Agreement.
Termination. The City giving to the Contractor thirty days written notice of the
City's intention to terminate the same may at any time terminate this Agreement.
Failure to provide products on schedule may result in contract termination. if the
Contractor's insurance coverage is canceled for any reason, the City shall have
the right to terminate this Agreement.
Discrimination Prohibited. The Contractor shall not discriminate against any
employee, applicant for employment, or any person seeking the services of the
Contractor to be provided under this Agreement on the basis of race, color,
religion, creed, sex, age, national origin, marital status or presence of any
sensory, mental or physical handicap.
Assianment and Subcontract. The Contractor shall not assign or subcontract
any portion of the services contemplated by this Agreement without the written
consent of the City.
Entire Aareement. This Agreement contains the entire agreement between the
parties hereto and no other Agreements, oral or otherwise, regarding the subject
matter of this Agreement, shall be deemed to exist or bind nay of the parties
hereto. Either party may request changes in the agreement. Proposed changes,
which are mutually agreed upon, shall be incorporated by written amendments to
this Agreement.
Notices. Notices to the City of Tukwila shall be sent to the following address:
Contract for Services
MJ Durkan
January 2009
Page 4
City Clerk
City of Tukwila
6200 Southcenter Blvd
Tukwila, WA 98188
Notices to the Contractor shall be sent to the following address:
MJ Durkan, Inc.
#357
330 SW 43 St., Suite K
Renton, WA 98057 -4944
Applicable Law: Venue: Attorney's Fees. This Agreement shall be governed by
and construed in accordance with the laws of the State of Washington. In the
event any suit, arbitration, or proceeding is instituted to enforce any term of this
Agreement, the parties specifically understand and agree that the venue shall be
properly laid in King County, Washington. The prevailing party in any such
action shall be entitled to its attorney's fees and costs of suit.
DATED this day of
CONTRACTOR: CITY OF TUKWILA
BY:
TITLE
ATTEST /AUTHENTICATED:
Mayor, Jim Haggerton
CITY CLERK, Christy O'Flaherty
APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY
BY:
Contract for Services
MJ Durkan
January 2009
Page 5
Exhibit A
Scope of Services
The Consultant shall, at the direction of the Tukwila Mayor's Office: 1) work with
Tukwila officials, King County elected officials, and State elected officials to
facilitate the Tukwila Valley South annexation and development. 2) Work with
local, regional and state officials on general matters of interest to the City of
Tukwila. 3) Notify the Tukwila Mayor's Office of emerging issues of importance
to the City. 4) Present an activity /project status report at least once annually to
the City Council at a regularly scheduled meeting.
It is understood that the above -cited tasks are representative of the requirements
associated with achieving the City's objectives and are not necessarily an all
inclusive description of the Consultant's efforts.
Contract for Services
MJ Durkan
January 2009
Page 6
Exhibit B
Terms of Payment
The consultant will invoice the City for the work completed at the rate of $4,000
per month at the close of each month. Invoices will be paid within twenty (20)
days of receipt. Any extraordinary expenses claimed shall first be approved by
the City of Tukwila before the consultant obligates any funds. Expenses shall be
detailed on each monthly billing and shall not exceed five hundred dollars ($500)
per month without prior approval of the City.
Deleted:
11
TO:
ISSUE
BACKGROUND
DISCUSSION
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
FROM: Shawn Hunstock, Finance Director
DATE: October 1, 2009
SUBJECT: 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% less 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: \temp\XPGrpWise \InfoMemo Addl Budget Reductions.doc
City of Tukwila
AUTHORIZATION FOR
TRANSFER OF FUNDS
Department: FINANCE Date: October 6, 2009
Under the provisions of Ordinance No. 2221, the following transfer of funds within the budget class is requested:
From:
To:
Budget Line Item Number/ BAR
000.07.574.200.00.05 Recreation Services
000.07.574.204.00.05 Volunteer Event Services
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
000.13.525.100.00.05 Public Works Emergency Services
000.13.532.100.00.05 Public Works Administration
000.13.532.102.00.05 Public Works Development
000.13.594.322.64.00 PW Machinery Equipment
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.
C: \temp \XPgrpwise \Authorization for Transfer of Funds Additional Reduction UPDATE2.doc
CO:ksn 10/6/2009
No.
Amount
26,700
18,950
128,000
850
30,000
20,000
87,701
17,500
42,715
20,000
392,416
Amount
392,416
392,416
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:
2009 Proposed Budget Reductions
Dept DEPARTMENT
CITY OF TUKWILA
2009 BUDGET REDUCTION
GENERAL FUND
Equipment Targeted
3% Replacement Remaining Actual Additional Total
2009 Budget Adjustment Contribution Reduction Reduction Difference Reduction Reduction
Administration
01 City Council 282,470 8,474 8,474 8,474
03 Mayor, Boards, Commissions, etc. 2,695,849 80,875 9,323 71,552 71,552
04 Administrative Services /Personnel 605,882 18,176 18,176 18,176
05 Finance 1,786,591 53,598 53,598 53,598
06 City Attorney 495,726 14,872 14,872 14,872
07 Recreation 3,546,267 106,388 16,605 89,783 77,382
08 Community Development 2,964,395 88,932 10,791 78,141 94,800
09 Municipal Court 1,149,884 34,497 34,497 28,130
12 Information Technology 1,108,886 33,267 33,267 33,267
15 Park Maintenance 1,019,621 30,589 30,106 483 12,884
Subtotal Administrative 15,655,571 469,667 66,825 402,842 413,135
12,401
(16,659)
6,367
(12,401)
(10, 293)
8,474
80,875
18,176
53,598
14,872
45,650 139,637
128,000 233,591
28,130
20,000 53,267
42,990
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
Public Works
13 Administration General 925,889 27,777 2,455 25,322 15,000 10,322 87,701 105,156
13 Administration Maintenance 342,740 10,282 4,134 6,148 6,148 37,500 41,634
13 Engineering 670,417 20,113 1,929 18,184 18,184 1,929
13 Administration Development 495,658 14,870 14,870 14,870 42,715 42,715
13 Facility Maintenance 1,576,956 47,309 10,864 36,445 36,445 10,864
16 Street Maintenance Operation 2,700,541 81,016 136,991 (55,975) 57,500 (113,475) 194,491
Subtotal Public Works 6,712,201 201,366 156,373 44,993 72,500 (27,507) 167,916 396,789
TOTAL GENERAL FUND 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:
FROM:
DATE:
SUBJECT:
ISSUE
BACKGROUND
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Rhonda Berry
Finance and Safety Committee
Shawn Hunstock, Finance Director
October 15, 2009
2009 -2010 and 2011 -2012 Budget Process and Deadlines
Jim Haggerton, Mayor
State statute provides specific deadlines for developing, implementing and modifying
biennial budgets. The City needs to pass a mid biennium budget amendment for 2009-
2010 by December 31, 2009. A property tax levy for 2010 must also be passed by
November 30, 2009.
The process and deadlines for adoption of the 2011 -2012 budget also need to be
discussed and decided upon in the coming months.
Regarding the mid biennium adjustment, RCW 35A.34.130 requires an ordinance be
passed and public hearing conducted for the mid biennium adjustment to the biennial
budget. The law requires notification regarding the public hearing. These activities are
scheduled for November and December, as discussed below.
RCW 84.55.120 also requires a public hearing prior to the adoption of a property tax
levy ordinance. RCW 84.52.070 specifies the levy ordinance must be passed by
November 30
The normal biennial budget process is outlined in RCW 35A.34, as discussed below.
DISCUSSION
Mid Biennial Budget Adjustment
Following are the specific dates for the mid biennium adjustment process:
November 3 Proposed final adjustments for 2009, and proposed changes to
2010 budget, are presented to the Finance and Safety Committee.
November 5 Budget Workshop with Council to review proposed changes to
2009 and 2010 budgets, and begin review of proposed CIP.
INFORMATIONAL MEMO
Page 2
November 9 Public Hearing conducted at the Committee of the Whole meeting.
Publication for this meeting will take place from October 26 through November
2na Continue discussion of 2009 and 2010 budget changes and proposed C/P.
November 23 Continued discussion of proposed changes to 2009 and 2010
budgets, continued review of proposed C/P at COW.
December 7 Adoption at Regular Meeting.
Please note the bulleted items above and below that are in italics are ones that are
suggested, but warrant further Council feedback before a schedule is finalized.
2010 Property Tax Levy
Below is the schedule for adoption of the 2010 property tax levy:
November 17 Draft property tax levy presented to Finance and Safety
Committee.
November 23 Public Hearing on levy ordinance at Committee of the Whole
meeting. Public hearing will be advertised November 9 Adoption of the property
tax levy ordinance will occur the same evening at a Special Meeting. This will
insure the ordinance is passed by the November 30 deadline.
2011 -2012 Biennial Budget
Following is a suggested timeline, and some deadlines that are specified in state
statute, for adoption of the biennial budget during 2010:
February 22 Review preliminary 2009 revenues and expenditures.
May 6 Council Budget Workshop. Review policy -level input on current and
proposed initiatives.
May 10 Call for departmental budget estimates (revenue and expenditures).
Budget instructions and forms sent to department heads.
June 4 Department heads complete budget estimates and send to Finance
department.
June 7 -25 Finance department review with each department.
June 25 Finance department prepares revenue estimates for 2011 -2012.
July 16 Department budgets reviewed, and if necessary adjusted, and returned
to departments based on Mayor's Office priorities.
C.\ temp\ XPGrpWise\ InfoMemo10- 26- 09BudgetProcess.doc
INFORMATIONAL MEMO
Page 3
July 20 First review of revenue projections and departmental requests by the
Finance and Safety and Transportation Committees.
July 27 First review of revenue projections and departmental requests by the
Utilities and Community Affairs and Parks Committees.
August 2 -31 Continued review of projections and departmental requests by all
Committees.
September 27 Proposed preliminary budget filed with City Clerk and presented
at Committee of the Whole meeting.
October 4 Proposed preliminary budget presented to Council at Regular
Meeting.
October 18 Public Hearing on proposed preliminary budget at Regular Meeting.
November 1 Preliminary budget presented to Council at Regular Meeting.
November 8 Final Public Hearing on proposed budget at COW.
November 22 Public Hearing on 2011 property tax levy at COW.
November 29 Adoption of property tax levy ordinance at Special Meeting.
December 6 Adoption of budget ordinance for 2011 -2012 at Regular Meeting.
RECOMMENDATION
No formal recommendation at this time. The draft schedule above is presented for
Council information and feedback.
This item is scheduled to be discussed at the October 26, 2009 Committee of the Whole
meeting.
C: \temp \XPGrpW isellnfoMemo10- 26- 096udgetProcess.doc
TO:
City of Tukwila
Jim Haggerton, Mayor
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 in 1,000's
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
Mitigation Received 1,277
9,609 87.92% of Budget Incl. Mitigation
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 Ill
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
H:\Sales Tax\2009 \Info 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
Current
37,110
11,216
327,348
194,471
44,397
17,425
98,787
34,160
286,370
921,221
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%
YTD Dollar
Prior Diff.
108,109 (70,998)
31,848 (20,631)
846,869 (519,521)
439,672 (245,202)
78,697 (34,300)
30,764 (13,339)
154,627 (55,840)
52,746 (18,586)
419,911 (133,541)
1,271,180 (349,959)
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.
Please let me know if you have any comments or questions. Thank you.
0 /0
Diff.
65.67%
64.78%
61.35%
55.77%
43.59%
43.36%
-36.11%
35.24%
31.80%
27.53%
481
482
484
485
488
491
492
493"
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 08 TOTAL
311 Food Manufacturing 4,997
312 Beverage Tobacco Products 2,328
313 Textile Mills 1,050
314 Textile Product Mills 22,660
315 Apparel Manufacturing 215
316 Leather Allied Products 9
321" Wood Product Manufacturing 9,515
322' Paper Manufacturing 21,545
323' Printing Related Support 143,009
324 Petroleum Coal Products 9,630
325 Chemical Manufacturing 8,068
326 Plastic Rubber Products 4,085
327" Nonmetallic Mineral Products 5,242
331 Primary Metal Manufacturing 52
332 Fabricated Metal Mfg Products 6,310
333 Machinery Manufacturing -8,777
334' Computer Electronic Products 44,162
335 Electric Equipment, Appliances 895
336 Transportation Equipment Mfg 191,525
337" Furniture Related Products 31,384
339' Miscellaneous Manufacturing 22,411
TOTAL MANUFACTURING 520,315
Overall Manufacturing Change from Previous Year
TRANSPORTATION WAREHOUSING
Air Transportation
Rail Transportation
Truck Transportation
Transit and Ground Passengers
Transportation Suppod
Postal Services
08 TOTAL
0
1,935
965
11,502
28,728
88
Couriers Messengers 476
Warehousing Storage 781
TOTAL TRANSP WHSING 44,475
Overall Transportation Change from Previous Year
WHOLESALE TRADE
423' Whls Trade Durable Goods
424' Whls Trade Nondurable Goods
425' Wholesale Electronic Markets
Sales Tax Mitigation NAICS Codes I
09/23/20000
08 TOTAL
1,777,808
113,096
2,805
WHOLESALE TRADE TOTAL 1,893,709
Overall Wholesale 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
($631,478) -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%
11,872 11,303 -4.8%
108,109 37,110 -65.7%
6,188 2,802 -54.7%
5,554 3,741 -32.6%
3,014 2,110 -30.0%
2,790 1,172 -58.0% I
26 101 280.4%
3,468 1,844 -46.8%
11,838 1,969 116.6%
31,848 11,216 -64.8% I
443 90 -79.6%
109,909 80,383 -26.9%
26,676 5,802 -78.3% I
11,903 7.417 -37.7% I
336,965 179,606
($157,359)
-46.7% I
YTD
D8 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% I
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 AUTOMOTIVE 08 TOTAL
441' Motor Vehicle Parts Dealer 993,146
I 447' Gasoline Stations 73,034
TOTAL AUTOMOTIVE 1,066,181
Overall Automotive Change from Previous Year
NAICS RETAIL TRADE 08 TOTAL
442' Furniture Home Furnishings 621,785
443' Electronics Appliances 1,077,238
444" Building Material Garden 619,645
445' Food Beverage Stores 88,317
446' Health Personal Care 146,841
448" Clothing Accessories 2,101,593
451' Sporting Goods, Hobby, Books 644,522
452' General Merchandise Stores 2,231,745
453' Miscellaneous Store Retailers 721,034
454' Nonstore Retailers 116,347
TOTAL RETAIL TRADE 8,369,066
Overall General Retail Change from Previous Year
SERVICES
51X Information
52X Finance Insurance
53X Real Estate, Rental, Leasing
541 Professional, Scientific, Tech
551 Company Management
56X Admin, Su pp, Remed Svcs
611 Educational Services
62X Health Cam Social Assistance
71X Arts Entertainment
72X" Accommodation Food Svcs
81X Other Services
92X Public Administration
TOTAL SERVICES
Page 1
MISCELLANEOUS
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
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
YTD
08 YTD 09 YTD %Diff
578,900 430,464 -25.6%
46,327 35,920 -22.5%
625,227 466,384
($158,843) -25.4%
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) -14.2%
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
($169,576) -7.9%
08 YTD
804
201
9,625
16,021
26,651
08 YTD
$10,487,129
YTD
09 YTD Diff
397 -50.6%
80 -60.3%
8,922 -7.3%
2,447 -84.7%
11,846
($14,805) -55.6%
YTD
09 YTD Diff
$8,332,869
($2,154,261) 20.54%
TOO sales Tax Rpl 202907.50
2009 I
2006
2008
2007
Four Year Comparison
$2,000,000 $4,000,000
$10,487,133
$10,743,680
Taxes Collected Year to Date
$8,332 885
$9,938,118 I
$6,000,000 $8,000,000 $10,000,000 $12,000,000