HomeMy WebLinkAboutFS 2014-02-04 COMPLETE AGENDA PACKETCity of Tukwila
Finance and Safety
Committee
O Verna Seal, Chair
O Joe Duffie
O Kathy Hougardy
AGENDA
Distribution:
V. Seal
J. Duffie
K. Hougardy
D. Quinn
D. Robertson
Mayor Haggerton
D. Cline
P. McCarthy
C. O'Flaherty
S. Kerslake
K. Mate]
L. Humphrey
M. Grisham
J. Trantina
TUESDAY, FEBRUARY 4, 2014 — 5:30 PM
HAZELNUT CONFERENCE Room
(formerly known as CR #3) at east entrance of City Hall
Item
Recommended Action
Page
1. PRESENTATION(S)
2. BUSINESS AGENDA
a. A resolution adopting the City's Comprehensive
a. Forward to 2/10 C.O.W.
Pg.1
Emergency Management Plan (CEMP).
and 2/18 Regular Mtg.
Marty Grisham, Emergency Management
P /ease bring your CEMP binder. Q
b. A resolution relating to the "Tukwila, City of Opportunity
b. Forward to 2/10 C.O.W.
Pg.7
Scholarship."
and 2/18 Regular Mtg.
Joyce Trantina, Project Analyst
c. 2013 3rd Quarter miscellaneous revenue report.
c. Information only.
Pg.15
Peggy McCarthy, Finance Director
3. ANNOUNCEMENTS
4. MISCELLANEOUS
Next Scheduled Meeting: February 19, 2014
16. The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk's Office at 206 - 433 -1800 ( TukwilaCitvClerk (aTukwilaWA.gov) for assistance.
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance & Safety Committee
FROM: Emergency Management, Chris Flores, Interim Fire Chief
BY: Marty Grisham Emergency Manager
DATE: January 28, 2014
SUBJECT: Adoption of the 2013 Tukwila Comprehensive Emergency Management
Plan
(PLEASE BRING YOUR CEMP BINDER)
ISSUE
Adoption of the 2014 City Comprehensive Emergency Management Plan (CEMP).
BACKGROUND
The City's current CEMP was last updated in 2009, and Washington State law requires local
jurisdiction submit their CEMP to Washington State Emergency Management Division every
four years. Emergency Management staff completed the update to the CEMP and submitted
the plan to the State Emergency Management Division. The City's plan was approved by the
State on November 15, 2013. Additionally, Tukwila Municipal Code (TMC) Chapter 2.57
requires an annual review of the CEMP.
FINANCIAL IMPACT
There is no funding needed, nor any financial impact on the City.
RECOMMENDATION
The Council is being asked consider this item at the February 10, 2014 Committee of the Whole
meeting and subsequent February 18, 2014 Regular Meeting.
ATTACHMENTS
-Draft Resolution
-Letter from WA Emergency Management Division approving the City's 2013 CEMP.
-PLEASE BRING YOUR CEMP BINDER
1
2
DRAFT
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, ADOPTING THE TUKWILA
COMPREHENSIVE EMERGENCY MANAGEMENT PLAN
(CEMP).
WHEREAS, the City of Tukwila and surrounding areas are subject to various
hazards, including flooding, earthquakes, landslides, severe windstorms and other
natural and technological /man -made hazards; and
WHEREAS, the City of Tukwila is committed to strengthening the City's resilience
to the effects of natural and technological /man -made hazards; and
WHEREAS, the City of Tukwila has the primary responsibility for emergency
mitigation, prevention, preparedness, response and recovery within City boundaries;
and
WHEREAS, Washington State RCW 38.52.070 (in the "Emergency Management"
chapter) directs local governments to submit its plan and program for emergency
management to the state director; and
WHEREAS, Tukwila Municipal Code Section 2.57.070.B.2. requires "...and annual
updates to, the City's Comprehensive Emergency Management Plan...;"
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
The City Council approves adoption of the Comprehensive Emergency
Management Plan, hereby incorporated by reference as "Attachment A."
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PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of , 2014.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk De'Sean Quinn, Council President
APPROVED AS TO FORM BY:
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Shelley M. Kerslake, City Attorney
Attachment A: Comprehensive Emergency Management Plan (October 2013)
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Page 2 of 2
STATE OF WASHINGTON
MILITARY DEPARTMENT
EMERGENCY MANAGEMENT DIVISION
MS: TA -20 Building 20
Camp Murray, Washington 98430 -5122
Phone: (253) 512 -7000 S FAX: (253) 512 -7200
November 15, 2013
Marty Grisham, Emergency Manager
Tukwila Fire Department
444 Andover Park East
Tukwila, WA 98188
Dear Mr. Grisham:
Thank you for submitting the 2013 City of Tukwila Comprehensive Emergency Management
Plan for Washington State Emergency Management Division (EMD) review, required of
emergency management organizations, as defined by RCW 38.52.070.
Our local jurisdiction plan review criteria measures a plan's consistency with the National
Response Framework, the National Incident Management System, and the Washington State
Comprehensive Emergency Management Plan, while complying with the content requirements
of Chapter 118 -30 -060 WAC and Chapter 38.52.070 RCW. Our evaluation also takes into
consideration the unique needs and circumstances of your jurisdiction. Based on these review
factors, your plan meets the standards in most areas and exceeds in others. In addition to these
requirements, we recommend using the Comprehensive Preparedness Guide (CPG) 101,
Version 2; November 2010 as guidance for your next update.
To ensure that your jurisdiction remains eligible for the Emergency Management Performance
Grant (EMPG) funding program, please submit your maintenance schedule (in accordance with
Chapter 118 -09 -030 WAC) as part of your annual EMPG application for funding. You will need
to submit your updated Comprehensive Emergency Management Plan to EMD again in four
years.
Congratulations on this significant endeavor. My point of contact for plan review and any
emergency management planning assistance you may need is Karen Ferreira, (253) 512 -7057.
Sincer
Robert ` zelle
Director
Enclosure (1)
0
5
November 15, 2013
The City of Tukwila Comprehensive Emergency Management Plan (CEMP) is well - written, easy
to understand, and provides necessary information to help guide the City's administration of the
program and coordination of emergency operations. It is consistent with the Washington
Emergency Management Division CEMP. The few comments from the review process, which
are listed below, are for consideration to incorporate into the plan for the next formal review.
The comments are divided into General and Specific sections.
General
Resource requests are processed by the state emergency operations center (SEOC), not
Washington Emergency Management Division (WEMD).
Specific
• Provide WEMD with a signed promulgation upon completion.
• BP03. A. The WEMD HIVA that is referenced has a date of 2001. The current WEMD
HIVA is 2009.
• BP05. Page 8. II .e. Define SCORE.
• BP05. Page 11. G. 16. n and j are duplicates.
• ESF 10 -4. III. B. 7. WSP is listed as a support agency, but is responsible for incident
command of hazmat incidents occurring on state highways and freeways.
6
TO:
City of Tukwila
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance & Safety Committee
FROM: Joyce Trantina, Project Analys
DATE: January 22, 2014
SUBJECT: Tukwila City of O ity Scholarship
ISSUE
The City of Tukwila desires to create a scholarship program for high school students living in
in Hagge on, Mayor
BACKGROUND
The purpose of establishing the scholarship program is to provide financial assistance and
opportunity to deserving students to continue their education beyond high school.
.DISCUSSION
A scholarship fund would be created urider the City's General Fund. City staff would administer
the scholarship fund.
A Scholarship Selection Committee comprised of the Mayor and/or his or her designee, the City
Council President, a City staff appointee and aTukwi|o School District employee will review all
applications that meet the ellgibility requirements and the Selection Committee will present a
recommendation to City Council for approval of up to 4 scholarship awards. Scholarship
recipients will be notified by April 30 each year.
The Scholarship Selection committee will also review the scholarship program annually and
submit a report to Council that summarizes the opp|icationo, available funds, the scholarships
awarded and the number of applications that did not result in scholarships and provide any
recommendations for revisions to the program.
FINANCIAL IMPACT
A sum of four thousand dollars ($4.000) per calendar year shalt be appropriated and included
regularly in the City of Tukwila budget. Scholarships will be awarded in increments of not less
than $1.000 nor greater than $4.DOO.
RECOMMENDATION
The CouncU is being asked to approve a resolution creating the TukwHa City of Opportunity
Scholarship at the February 1 0, 2014 Committee of the Whole meeting and the subsequent
February 18, 2014 Regular Meeting.
ATTACHMENTS
Draft Resolution
Draft Scholarship Application
8
RAFT
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, ESTABLISHING A CITY
SCHOLARSHIP PROGRAM FOR CONTINUING EDUCATION.
WHEREAS, the City of Tukwila desires to create a scholarship program for high
school students living in Tukwila; and
WHEREAS, the purpose of establishing the scholarship program is to provide
financial assistance and opportunity to deserving students to continue their education
beyond high school; and
WHEREAS, the scholarship grant shall be known and cited as the "Tukwila, City of
Opportunity Scholarship;"
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Purpose. The purpose of establishing the scholarship program is to
provide financial assistance and opportunity to deserving students to continue their
education beyond high school.
Section 2. Scholarship Eligibility Requirements. Recipients of the scholarship
program shall meet the following qualifications:
• Must be a U.S. citizen or a legal permanent resident of the United States.
• Must be a resident of the City of Tukwila. Proof of residency is required at the
time of application.
• Must be a senior in high school.
• Must demonstrate a financial need as indicated on the FAFSA Student Aid
Report.
• Must have applied to an undergraduate program at a community college, trade
school or university.
• Must demonstrate leadership qualities as evidenced by involvement in extra-
curricular activities.
• Must have a cumulative grade point average (GPA) of 2.75 or higher.
• Must have completed a minimum of 15 hours of community service.
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9
Section 3. Funding. A sum of $4,000 per calendar year shall be appropriated and
reflected in the City of Tukwila budget. Scholarships will be awarded in increments of
not less than $1,000 nor greater than $4,000.
Section 4. Scholarship Selection Committee. A Scholarship Selection
Committee shall be created and shall include the Mayor and /or his or her designee, the
City Council President, a City staff appointee and a Tukwila School District employee
who has a working or advisory relationship with the senior class and can fairly evaluate
the level of academic and extracurricular activities represented in the scholarship
applications.
Section 5. Roles and Authority for the Scholarship Fund.
A. City staff shall administer the scholarship fund as directed by this resolution,
and it shall be known and cited as the "Tukwila, City of Opportunity Scholarship."
B. The Scholarship Selection Committee shall review the program annually and
submit a report to Council that summarizes the applications, available funds, the
scholarships awarded, the number of applications that did not result in scholarships,
and any recommendations for revisions to the program.
C. The Council shall receive the report and request revisions to the program as
needed.
Section 6. Application Review Process. The deadline for applications to be
submitted is March 31 of each year. All applications will be reviewed by City staff to
determine that the eligibility requirements have been met. All applications that meet the
eligibility requirements will be reviewed by the Scholarship Selection Committee, which
will present a recommendation to the City Council for approval of up to four scholarship
awards. Scholarship recipients will be notified by April 30 each year.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2014.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk De'Sean Quinn, Council President
APPROVED AS TO FORM BY:
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Shelley M. Kerslake, City Attorney
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Page 2 of 2
The City of Opportunity, the Community of Choice.
Tukwila - City of Opportunity Scholarship Application
1. [>EA[}L|NEforschn|8rshipapp|icadonsinW4arch31.2O14./NOEXCEPT|ON8\
2. Refer to criteria below for eligibility requirements.
3. Refer to application process below for a list of the supporting documents needed (i.e., evidence of GPA.)
INCOMPLETE APPLICATIONS WILL NOT BE CONSIDERED.
4. Complete applications can be mailed or hand-delivered to the City of Tukwila Mayor's Office.
5. The recipients will be notified, and awards announced at a subsequent City Council Meeting.
G. If you have any questions about the application, please email joyoe.trantinatukwi|awo.bov. call 206'433'
1808.
Purpose: The City of Tukwila Scholarship Program was established in 2014. The mission of the scholarship
is to provide financial assistance to individuals enrolled for undergraduate study in community colleges,
colleges, trade schools and universities. The City of Tukwila Scholarship Program principally targets two and
four year academic programs; however, certificate/licensing programs are also eligible.
Scholarship Awards: The City of Tukwila awards scholarships on the basis of a comprehensive process.
Areas that are reviewed by the committee inc|ude, but are not limited to the following: Academic
Accnmp|iehments, Community Service, References, and Personal Essay. City of Tukwila Scholarships are
awarded without regard to race, color, ethnicity, gender or sexual orientation. Scholarships awarded are
based upon the availability of funds and additional qualifying criteria and are awarded annually. The City of
Tukwila pays scholarship funds directly to the recipient's school.
Award Components: Scholarship awards will range from $1.000to$4.O00as determined bv the City of
Tukwila Selection Committee.
Criteria:
• Must be a U.S. citizen or a legal permanent resident.
• Must be a resident of the City of Tukwila. Proof of residency is required at the time of
application.
• Must be a senior in high school
• Must demonstrate a financial need as indicated on the FAFSA Student Aid Report
°
Must have applied to an undergraduate program at a community college, trade school or
university.
• Must demonstrate leadership qualities as evidenced by involvement in extra-curricular activities
• Must have a cumulative grade point average (GPA) of 2.75 or higher
• Must have completed a minimum of 15 hours of Community Service
Timeline:
• Completed applications must be postmarked no Iaterthan March 31, 2014.
• Candidates that are eligible for interviews will be notified by the Scholarship Committee by April 15,
2014.
• Applicants are notified if awarded a scholarship by April 30, 2014.
Scholarship Applicants Must Provide:
• Completed application form.
• Official high school transcript in a sealed envelope from the institution.
• Two academic references from a guidance counselor or teacher.
• A letter of reference from an employer or other community member.
• Demonstrated financial need.
• Personal Essay.
Scholarship Awards:
• Award notification will be given by April 30, 2014.
• Scholarship recipients must provide their student ID, the correct mailing address of their institution and
the department where their scholarship check is to be received.
Deadline for the application is March 31, 2014. Applications postmarked after this date will not be
considered.
Please mail OR submit application in person to:
Joyce Trantina
Project Analyst
City of Tukwila
6200 Southcenter Blvd.
Tukwila, WA 98188
12
First Name:
Mailing Address
City:
Primary Phone
Email:
The City of Opportunity, the Community of Choice
Tukwila City of Opportunity Scholarship Appli MoO
State:
Last Name:
Zip:
Secondary Phone:
Pease attach the followirig financial documentation:
FAFSA Student Aid Report (SAR)
|certdy that the above information is true and correc and that all income is reported. 1 understand that this
information is being given for the receipt of a scholarship; that City of Tukwila officials may verify the
information on the application; and that deliberate misrepresentation of the information may subject me to
prosecution under the applicable State and Federal laws.
Signature Date
Current Hi h School:
I-fS Advisor/HS Counselor name & email:
Grade Point Average (3PA):(2.7Sor higher ona4 0 scale)
Your most recent official school transcript is required in a sealed envelope,
School you plan to attend next year:
Address, City and State of School:
Number of years attended HS:
List your educational and professional 0oalsond objectives for after hi h schoo graduation.
List your academic honors, awards and membership activities while in high school.
List your community service activities, hobbies, outside interests, and extracurricular activities.
List the scholarships (name and dollar amount) you have received, or have applied for.
How did you learn about the Tukwila - City of Opportunity scholarship?
I 1
Counselor Teacher []City Website 1 1 Other
Personal Essay:
The Community Vision for the City of Tukwila is the City of Opportunity, the Community of Choice. How have
you served your community in ways that have made a positive difference?
A. The following items must be attached to this application in order for the application to qualify to be
reviewed by the scholarship committee.
B. Your application will be returned to you if these items are not attached to this application.
(NO EXCEPTIONS.
Proof of Residency: Most recent utility bill.
Three Letters of Reference: 2 Academic References and 1 Community/Employer Reference.
Most recent official high school transcript. Photocopies of your transcript are not acceptable.
(Must be in a sealed envelope.
Documentation demonstrating financial need:
• FASFA Student Aid Report (SARI
Personal Essay
STATEMENT OF ACCURACY
I hereby affirm that all the above stated information provided by me to the City of Tukwila Scholarship Selection
Committee is true, correct and without forgery. I also consent that my picture may be taken and used for any
purpose deemed necessary to promote the Tukwila City of Opportunity Scholarship Program.
I hereby understand that if chosen as a scholarship winner, according to City of Tukwila's scholarship policy, I
must provide evidence of enrollment/registration at the post-secondary institution of my choice before
scholarship funds can be awarded.
Signature of scholarship applicant: Date:
Witness Date:
Application must be postmarked by March 31, 2014. No, exceptions!
14
TO:
City of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Finance Director
BY: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator
DATE: January 27, 2014
SUBJECT: Sales Tax and Miscellaneous Revenue Report - 3rd Quarter 2013
Schedule I - Sales Tax
in $1,000's
Total sales tax collections for the third quarter were $264K above the same quarter in the
previous year. New construction sales tax collection for third quarter was $57K higher
compared to the same quarter in the previous year resulting in a 22% increase. Much of this
activity include additions /alterations to commercial and industrial buildings.
As of September 30th, the City has collected $837,112 in sales tax mitigation, which is 72% of
the annual mitigation budget.
15
2012 Actual
2013 Actual
YOY Change
-- Month --
New j Other j Total
Construc- j Industries I
New j Other j
Construc-: Industries 1
Total
New Construction j
Amount % 1
Other Industries j
Amount % 1
Total
Amount
%
Collected Recd
tion
tion
Jan
Mar
$ 85 1
$ 944 i
$ 1,029
$ 76 i $ 1,038 1
$ 1,114
$ (9)
-11 %1
$ 94
10 %1
$ 85
8%
Feb
Apr
,099
77 1,127
1,204
14
22 %�
91
9 %1
105
10%
Mar
May
48 :
1,174:
1,222
86:
1,191 :
1,277
38
79 %:
17
1 %;
55
5%
Q -1 Totals
$ 196 I
3,154 !
$ 3,350
$ 239 !
3,356 I
$ 3,595
$ 43
22 %!
202
6 %!
$ 245
7%
Apr
Jun
58
1,070
1,128
117
1,109
1,226
59
102%
39
4 %I
98
9%
May
Jul
58 I
1,128 I
1,186
119 !
1,165 I
1,284
61
105 %!
37
3 %!
98
8%
Jun
Aug
731
1,2041
1,277
1041
1,2641
1,368
32
42 %1
60
5 %1
91
7%
Q -2 Totals
$ 189 j
3,402 j
$ 3,591
$ 340 j
3,538 j
$ 3,878
$ 152
80 %j
136
4 %j $ 287
8%
Jul
Sep
73 j
1,164 j
1,237
101 j
1,300 j
1,401
28
38%
136
12 %1
164
13%
Aug
Oct
71 i
1,215 i
1,286
105 1
1,240 1
1,345
34
48 %�
25
2 %1
59
5%
Sep
Nov
113:
1,181:
1,294
108 :
1,227:
1,335
(4)
-4 %:
46
4 %:
41
3%
Q -3 Totals
$ 257 I
3,560:
$ 3,817
$ 314:
3,767 I
$ 4,081
$ 57
22 %:
207
6 %!
$ 264
7%
Oct
Dec
106 .
1,100 .
1,206
I
I
-
I
I
Nov
Jan
92 I
1,230 I
1,322
I
I
-
1
1
Dec
Feb
1231
1,6341
1,757
I
I
-
1
1
Q-4 Totals
$ 321 j
3,964 j
$ 4,285
$ - 1
- 1
$ -
$ -
0 %j
-
0 %j $ -
0%
Totals
$ 96x3 j
14,080 j $ 15,043
$ 1
10 j
$ 11,554
$ 252
-7%j
545
24%j
Total sales tax collections for the third quarter were $264K above the same quarter in the
previous year. New construction sales tax collection for third quarter was $57K higher
compared to the same quarter in the previous year resulting in a 22% increase. Much of this
activity include additions /alterations to commercial and industrial buildings.
As of September 30th, the City has collected $837,112 in sales tax mitigation, which is 72% of
the annual mitigation budget.
15
16
INFORMATIONAL MEMO
Page 2
Sales tax collections through third quarter are 79% of the the annual budget. Projections for the
remaining months of the year assumes a 1.74% increase over monthly budget.
- Month -
Collected Recd
2012
2013
2014
Actual
Budget
Actual
Variance [Act
Over(Under) Bdgt]
Amt %
Projection
j
Budget i
Projection
I
Jan
Mar
$ 1,029
$ 1,052
$ 1,114
$ 62
6%
$ 1,114
$ 1,080 ;
$ 1,200
I
Feb
Apr
1,099
1,035
1,204
169
16%
1,204
1,072 ;
1,200
Mar
May
1,222
1,248
1,277
29
2%
1,277
1,277 .
1,300
Q -1 Totals
$ 3,350
$ 3,335
3,595
$ 260
8%
$ 3,595
$ 3,429 !
3,700
Apr
Jun
1,128
1,120
1,226
106
9%
1,226
1,1531
1,300
May
Jul
1,186
1,148
1,284
136
12%
1,284
1,183 1
1,300
Jun
Aug
1,277
1,290
1,368
78
6%
1,368
1,316 j
1,400
Q -2 Totals
$ 3,591
$ 3,558
$ 3,878
$ 320
9%
$ 3,878
$ 3,652 1
4,000
Jul
Sep
1,237
1,269
1,401
132
10%
1,401
1,293 i
1,370
Aug
Oct
1,286
1,212
1,345
133
11%
1,345
1,243 ;
1,317
Sep
Nov
1,294
1,250
1,335
85
7%
1,335
1,280 !
1,356
Q -3 Totals
$ 3,817
$ 3,731
$ 4,081
$ 350
9%
$ 4,081
$ 3,816 1
4,043
Oct
Dec
1,206
1,142
1,162
1,171 j
1,241
Nov
Jan
1,322
1,195
1,216
1,231:
1,304
Dec
Feb
1,757
1,668
1,697
1,711 !
1,813
Q -4 Totals
$ 4,285
$ 4,005
$ -
$ -
$ 4,075
$ 4,113 j
4,357
Tbtafs
� $ 15043
$ 14 %629
$ 11,654 X30
1562
$ ;15,01(};
1 1,100
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17
18
INFORMATIONAL MEMO
Page 3
Below is a graph of sales tax collections by type of industry showing overall change through
third quarter 2013.
Change YTD by Category*
$300,000
$250,000
$253,007
Con t uction
Retail Trade, Services,
$219,036 $218,613
$200,000
$150,000
Miscellaneous
$127,717
$100,000
$50,000
Tra nsportation /Wa rehousing,
$2,485
Ma nufacturing, Wholesale Tra de, Automotive,
$(4,552) $(12,554) $(7,406)
$(50,000)
The miscellaneous category include activities from unclassifiable establishments. Variance
from this category is due to first quarter activity from trust type organizations, which are not
reported under a specific NAICS code. The State uses this code to distribute local sales tax
when they are unable to identify the correct location code. The funds are distributed to
jurisdictions based on their percentage of total distribution and are reported in Group 999.
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20
INFORMATIONAL MEMO
Page 4
Schedule II shows the year -to -date sales tax from the top ten industry classifications.
Construction of Buildings categeory had the highest year over year increase at $225,641
followed by General Merchandise Stores. Permitting activity for new commercial and industrial
additions /alterations show a 16% increase year to date. Permits issued to date for new single
family dwellings more than doubled.
Schedule II
YTD YTD Dollar
Group Name Current Prior Diff. Diff.
* 452 General Merchandise Stores $ 1,530,329 $ 1,394,546 $ 135,783 9.74%
* 448 Clothing and Accessories $ 1,470,783 $ 1,472,702 $ (1,919) -0.13%
* 722 Food Services, Drinking Places $ 1,128,380 $ 1,097,690 $ 30,689 2.80%
* 423 Wholesale Trade, Durable Goods $ 709,431 $ 723,272 $ (13,841) -1.91%
* 443 Electronics and Appliances $ 696,675 $ 813,842 $ (117,167) - 14.40%
236 Construction of Buildings $ 559,582 $ 333,941 $ 225,641 67.57%
* 453 Miscellaneous Store Retailers $ 494,682 $ 417,022 $ 77,660 18.62%
* 441 Motor Vehicle and Parts Dealer $ 444,356 $ 457,607 $ (13,251) -2.90%
* 444 Building Material and Garden $ 432,353 $ 392,498 $ 39,855 10.15%
721 Accommodation $ 403,737 $ 378,707 $ 25,030 6.61%
* Mitigated NAICS Code
Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000
collected year -to -date. Several businesses in the electronics and appliances category have little
to no activity in 2013. Two of the establishments in this category closed; one in December 2012
and one in July 2013.
Schedule III
YTD YTD Dollar
Group Name Current Prior Diff. Diff.
* 443 Electronics and Appliances $ 696,675 $ 813,842 $ (117,167) - 14.40%
238 Specialty Trade Contractors $ 228,679 $ 265,919 $ (37,239) - 14.00%
532 Rental and Leasing Services $ 266,148 $ 293,128 $ (26,980) -9.20%
* 423 Wholesale Trade, Durable Goods $ 709,431 $ 723,272 $ (13,841) -1.91%
* 441 Motor Vehicle and Parts Dealer $ 444,356 $ 457,607 $ (13,251) -2.90%
* 451 Sporting Goods, Hobby, Books $ 400,921 $ 412,750 $ (11,829) -2.87%
561 Administrative and Support Svc $ 91,206 $ 102,559 $ (11,352) - 11.07%
336 Transportation Equipment Man $ 178,791 $ 186,838 $ (8,046) -4.31%
* 323 Printing and Related Support $ 21,841 $ 24,335 $ (2,494) - 10.25%
* 448 Clothing and Accessories $ 1,470,783 $ 1,472,702 $ (1,919) -0.13%
* Mitigated NAICS Code
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22
INFORMATIONAL MEMO
Page 5
The next two pages show graphs of sales tax receipts the City collected from major industries
between 2010 through the current year. These categories include retail, services, wholesale,
construction, and other consisting of manufacturing, transportation & warehousing, automotive,
and miscellaneous.
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
IIIIIIIIIII 2010
2011
2012
IIIIIIIIIII 2013
Q1
Services
Q1
Q2
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q3DEC2013.docx
Q3
Q4
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24
INFORMATIONAL MEMO
Page 6
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
Wholesale
Q1
Q1
Q2
Q3
Construction
Q4
Q2
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q3DEC2013.docx
Q3
Q4
2010
IIIII 2011
1111 2012
IIIIIII 2013
25
26
INFORMATIONAL MEMO
Page 7
Other -Mfg. Trnsp/Wrhsng, Automotive, &
Misc.
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
Q1
Q2
Q3
IIIIIIIIIII 2010
))))IIIIIIIIIIII 2011 ... .... VIII: 2012
.................... IIIIIIIIIII 2013
Q4
i
Revenue received from mitigation has been consistent with a slight decline in 2013.
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
Sales Tax /Mitigation
Collection
Q1 Q2 Q3 Q4
2010
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
2011 2012 2013
IIIIIIIIII Mitigation 111111111111 Sa les Tax
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INFORMATIONAL MEMO
Page 8
Below is Schedule IV which shows quarterly gambling tax earned for the prior year, and the
current year to date.
Schedule IV - Gambling Tax (a)
(c) 2013
Quarter 2012 2013 Prorated
Earned Actual Actual Budget
INCREASE (DECREASE)
2013 to 2012 Actuals 2013 Actuals to 2013 Budget
Amount % Amount
Q1 $ 465,494 $ 557,272 $ 509,569
Q2 495,196 630,650 509,569
Q3 454,973 522,196 509,568
Q4 508,515 - 509,568
Totals $ 1,924,178 $ 1,710,118 $ 2,038,274
$ 91,778
135,454
67,223
$ 294,455
19.72% $ 47,703
27.35% 121,081
14.78% 12,628
0.00%
- 11.12% $ 181,412
9.36%
23.76%
2.48%
0.00%
- 16.10%
Compared to 2012 third quarter, the City has collected approximately 15% more in gambling
receipts.
Schedule V shows monthly admission tax receipts for the prior year and current year to date.
Schedule V - Admissions Tax (b)
(c) 2013
Quarter 2012 2013 Prorated
Earned Actual Actual Budget
INCREASE (DECREASE)
2013 to 2012 Actuals 2013 Actuals to 2013 Budget
Amount % Amount
Q1 $ 122,478 $ 111,254 $ 137,500
Q2 135,241 158,396 137,500
Q3 127,694 154,463 137,500
Q4 142,715 - 137,500
$ (11,224) -9.16% $ (26,246) - 19.09%
23,155 17.12% 20,896 15.20%
26,769 20.96% 16,963 12.34%
0.00% - 0.00%
Totals $ 528,128 $ 424,113 $ 550,000
$ 38,700 - 19.70% $ 11,613 - 22.89%
Admission tax receipts are 12% above budget for third quarter, and about 21% above prior year
actual receipts. One establishment has paid $50,000 to date in delinquent taxes and is now
current.
(a)
(b)
(c)
Gambling tax currently includes card games, punch boards, pull tabs, and amusement
games.
Excludes golf course admissions tax.
Actuals reflected in Schedules IV and V are amounts earned in third quarter 2013.
These differ from amounts reported in the 3rd Qtr Financial Report, which reflect
amounts received in third quarter.
Attachments
• Sales Tax Summary
W: \FIN Projects \Sales Tax Information\2013 \Info Memo Sales Tax- Q3DEC2013.docx
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SALES TAX SUMMARY
3rd Quarter 2013 (Received in March 2013 - November 2013)
NAICS CONSTRUCTION 12 TOTAL
236 Construction of Buildings 539,907
237 Heavy & Civil Construction 61,598
238 Specialty Trade Contractors 359,935
TOTAL CONSTRUCTION $ 961,440 $
Overall Construction Change from Previous Year
12YTD
333,941
40,880
265,919
640,740 $
13YTD
559,582
105,485
228,679
893,747
$253,007
YTD
% Diff
67.6%
158.0%
-14.0%
NAICS
AUTOMOTIVE
12 TOTAL
12 YTD
13YTD
YTD
% Diff
39.5%
441* Motor Vehicle & Parts Dealer
621,635
457,607
444,356
-2.9%
447* Gasoline Stations
68,570
50,650
56,495
11.5%
NAICS
TOTAL AUTOMOTIVE $ 690,204 $
Overall Automotive Change from Previous Year
RETAIL TRADE
12 TOTAL
508,256 $
12 YTD
500,850
($7,406)
13YTD
-L5%
% Diff
YTD
MANUFACTURING 12 TOTAL 12 YTD 13 YTD % Diff
442* Furniture & Home Furnishings 390,277 275,235 294,540 7.0%
443* Electronics & Appliances 1,146,203 813,842 696,675 -14.4%
311 Food Manufacturing 5,093 3,037 7,232 138.1%
312 Beverage & Tobacco Products 1,302 -185 4,032 - 2275.9%
313 Textile Mills 473 346 544 57.2%
314 Textile Product Mills 11,796 8,949 8,690 -2.9%
315 Apparel Manufacturing 458 421 524 24.5%
316 Leather& Allied Products 0 0 2 0.0%
444* Building Material & Garden 516,862 392,498 432,353 10.2%
445* Food & Beverage Stores 157,235 96,896 151,410 56.3%
446* Health & Personal Care 195,547 135,925 153,081 12.6%
448* Clothing & Accessories 2,089,897 1,472,702 1,470,783 -0.1%
451* Sporting Goods, Hobby, Books 588,019 412,750 400,921 -2.9%
452* General Merchandise Stores 2,000,865 1,394,546 1,530,329 9.7%
321* Wood Product Manufacturing 2,678 1,866 1,516 -18.8%
453* Miscellaneous Store Retailers 599,192 417,022 494,682 18.6%
322* Paper Manufacturing 23,817 18,366 17,849 -2.8%
454* Nonstore Retailers 163,934 109,277 114,954 5.2%
323* Printing & Related Support 33,732 24,335 21,841 -10.2%
TOTAL RETAIL TRADE $ 7,848,030 $ 5,520,693 $ 5,739,729
324 Petroleum & Coal Products
325 Chemical Manufacturing
326 Plastic & Rubber Products
5
5,997
1,627
3
4,711
1,062
16
4,957
3,809
433.6%
5.2%
258.7%
327* Nonmetallic Mineral Products
5,388
3,152
2,867
-9.1%
331 Primary Metal Manufacturing
332 Fabricated Metal Mfg Products
333 Machinery Manufacturing
139
19,444
2,802
118
18,075
2,130
303
17,903
3,826
156.7%
-1.0%
79.6%
I 334* Computer & Electronic Products
18,241
13,549
5,814 -57.1%
335 Electric Equipment, Appliances
336 Transportation Equipment Mfg
1,141
264,570
431
186,838
3,730
178,791
766.0%
-4.3%
337* Furniture & Related Products
9,119
7,519
6,839
-9.0%
339* Miscellaneous Manufacturing
13,701
10,588
9,672
-8.7%
TOTAL MANUFACTURING $ 421,524 $
Overall Manufacturing Change from Previous Year
TRANSPORTATION & WAREHOUSING
481 Air Transportation
482 Rail Transportation
484 Truck Transportation
485 Transit and Ground Passengers
487 Scenic and Sightseeing Tran
488 Transportation Support
491 Postal Services
492 Couriers & Messengers
12 TOTAL
5
2,818
5,528
1,264
1,136
35,239
227
254
305,310 $
12YTD
5
2,416
1,429
1,031
912
26,532
115
169
300,758
($4,552)
13YTD
0
1,584
2,837
373
681
28,607
361
729
-1.5%
YTD
% Diff
0.0%
-34.4%
98.6%
-63.8%
0.0%
7.8%
0.0%
330.4%
I 493* Warehousing & Storage
983 749 672 -10.4%
TOTAL TRANSP & WHSING $ 47,454 $
Overall Transportation Change from Previous Year
WHOLESALE TRADE
12 TOTAL
33,359 $
12YTD
35,843
$2,485
13 YTD
Z4%
YTD
% Diff
423* WhIs Trade - Durable Goods
945,497
723,272
709,431
-1.9%
424* WhIs Trade - Nondurable Goods
131,084
99,185
100,466
1.3%
425* Wholesale Electronic Markets
3,105
2,369
2,375
0.2%
WHOLESALE TRADE TOTAL $ 1,079,686 $
Overall Wholesale Change from Previous Year
* Sales Tax Mitigation NAICS Codes
CA)
1/28/2014
824,826 $
812,272
($12,554)
-L5%
Overall General Retail Change from Previous Year
SERVICES
51X Information
52X Finance & Insurance
53X Real Estate, Rental, Leasing
541 Professional, Scientific, Tech
551 Company Management
56X Admin, Supp, Remed Svcs
611 Educational Services
62X Health Care Social Assistance
71X Arts & Entertainment
12 TOTAL
511,718
88,697
448,360
251,831
937
145,227
60,357
81,829
135,779
12 YTD
375,201
65,542
323,370
146,430
937
107,480
46,566
56,160
106,467
$219,036
13YTD
450,277
67,505
329,765
166,283
29
143,362
45,710
63,994
106,840
4.0%
YTD
% Diff
20.0%
3.0%
2.0%
13.6%
-96.9%
33.4%
-1.8%
13.9%
0.4%
I 72X* Accommodation & Food Svcs
1,958,861
1,476,397
1,532,117
3.8%
81X Other Services
92X Public Administration
TOTAL SERVICES
201,648
52,206
$ 3,937,451 $
Overall Services Change from Previous Year
MISCELLANEOUS
12 TOTAL
000 Unknown 0
111 -115 Agriculture, Forestry, Fishing 330
211 -221 Mining & Utilities 1,850
999 Unclassifiable Establishments 54,529
MISCELLANEOUS TOTAL $ 56,709 $
Overall Miscellaneous Change from Previous Year
12 TOTAL
149,320
40,707
2,894,578 $
12 YTD
0
260
1,659
27,701
29,620 $
12YTD
158,608
48,702
3,113,191
$218,613
6.2%
19.6%
Z6%
YTD
13 YTD % Diff
0 #DIV /0!
109.8%
-76.4%
464.6%
546
392
156,398
157,337
$127,717 431.2%
13YTD
YTD
% Diff
GRAND TOTALS
$15,042,499
$10,757,381
$11,553,727
Grand Total Change from Previous Year
Grand Total Change from Previous Year- Without New Construction
$796,346
$543,339
TUK Sales Tax Rpt Q3-2013.x1sx
7.40%
5.37%
32