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FS 2016-01-20 COMPLETE AGENDA PACKET
City of Tukwila Finance and Safety Committee O Verna Seal, Chair O Dennis Robertson O Kate Kruller AGENDA Distribution: Recommended Action V. Seal R. Turpin D. Robertson L. Humphrey K. Kruller B. Giberson Mayor Ekberg M. Bradshaw D. Cline S. Garrett P. McCarthy R. Bianchi C. O'Flaherty Facilities Plan based on retention of Fire Department. WEDNESDAY, JANUARY 20, 2016 — 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. Facilities Plan based on annexation of Fire Department a. Committee direction. Pg.1 or Facilities Plan based on retention of Fire Department. Bob Giberson, Public Works Director Moira Bradshaw, Senior Planner b. 2015 3rd Quarter sales tax and miscellaneous revenue b. Information only. Pg.19 report. Sandy Garrett, Senior Fiscal Coordinator c. Budgetary reporting options. c. Information only. Pg.31 Peggy McCarthy, Finance Director d. A resolution adopting the 2016 Legislative Agenda. d. Forward to 1/25 C.O.W. Pg.33 Rachel Bianchi, Communications and Government and Special Meeting Relations Manager Consent Agenda to follow. 3. ANNOUNCEMENTS 4. MISCELLANEOUS Next Scheduled Meeting: Tuesday, February 2, 2016 SThe City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206 - 433 -1800 (TukwilaCityClerk @TukwilaWA.gov) for assistance. City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM To: Mayor Ekberg Finance and Safety Committee From: David Cline, City Administrator By: Moira Bradshaw & Bob Giberson Date: January 14, 2016 Subject: Facilities Plan with Fire annexation or Facilities Plan with Fire retention ISSUE Should the City Council proceed with a review of: A. A City Facilities Plan that assumes annexation of the City Fire Department to the Kent RFA, who would be responsible for Tukwila Fire station replacement and other Fire capital costs, o B. A City Facilities Plan that assumes retention of the City's Fire Department and responsibility for reconstruction of three Tukwila Fire Stations and other Fire capital costs? BACKGROUND The two separate issues have been under review by the City for the past 4 -5 years: — The development of a City Facilities Plan for the long term provision of City services; and — The investigation into annexation to the Kent Regional Fire Authority At the City Council meeting on 12/7/2015, Council directed staff to prepare a schedule for their review of the proposed annexation to the Kent Regional Fire Authority, which includes the Kent RFA rebuilding three Tukwila fire stations. At the Council meeting on 12/14/2015, Council directed staff to include the reconstruction of three of its fire stations into the Facilities Plan as a "Plan B." The two plans conflict and Council direction on which scenario they would like to pursue this year is needed. DISCUSSION Materials to assist the Committee in its review of the two options are attached and a summary is provided below. Timin : The timing of construction completion for facilities is different in the two different scenarios. Attachment A shows the planning, design and construction timing for the Public Safety Building, the Public Works Shop, Fire Stations 51, 52, and 54 and City Hall. Retaining fire means that Fire Station 54 would likely be done earlier than if it were to be done by the Kent RFA; however, the efficiency of combining Station 47 in SeaTac and Station 54 in Tukwila might add more time than scheduled. 2 INFORMATIONAL MEMO Page 2 Scenarios Comparison Table Attachment B is a list highlighting some of the different outcomes between the two choices. Staff assumed a "cost neutral" position with respect to the City's property tax rate if the voters approved the annexation of fire services to the RFA, which affects the row on "Impacts to Homeowner." A cost neutral option assumes that the City Council adopts the minimum property tax needed to fund the current level of City services, minus Fire operations. Review Schedule: A November election date is targeted for both scenarios as the general election is more likely to have a higher number and greater mix of voters that turnout. Attachment C shows the important review milestones that are needed for each of these two scenarios to get to a November ballot. They are similar but the major difference is that the "Facilities with Retention of Fire" would eliminates the yellow lines and is less work intensive for the Council. Finances: The proposed financing mechanism for Facilities with the City retaining Fire would be to submit a "Public Safety measure to the voters that would include the Public Safety Building as well as the three fire stations. The Funding Scenario worksheets (Attachment D) show the net impact of each proposal on the City's CIP, including the City's debt capacity and the General Fund. An estimated levy rates chart is shown along the top row of each sheet. With the Facilities with Fire Annexation scenario, that chart will need to be revised to reflect the new maximum City property tax rate. There are some costs and capital assurances on the part of the City to the Kent RFA that are part of the proposal for annexation. Those costs are included on the worksheet for Facilities with Fire Annexation to see the long term financial impact on the City's CIP and general fund. RECOMMENDATION The Finance and Safety Committee recommend to the Committee of the Whole a preferred option and proposed review schedule. ATTACHMENT A Facilities Improvement Timing B Scenarios Comparison Table C Review Schedule D Two Funding Scenarios: Plan A - Facilities with Fire annexation and Plan B - Facilities with Fire retention 3 El Facilities Improvement Timing Attachment A FACILITIES WITH FIRE RETENTION SCHEDULE Starfing 2016 2017 2018 2019 20�b' 2021 5 A Scenarios Compairison Table Attachment B Facilities Facilities with with Fire Annexation Fire Retention Facilities PubIkc Safety IBuilldiirnQ Ge(,.)ir(.4e SN'.)ps MiinKleir SN'.)ps Film Statk'.)n 51 Film Statk'.)n 52 Voter approved bond, + fire impact fees; Open 2019 Voter approved bond, + fire impact fees; Open by 2020 Film Statk'.)n 53 Future RFA funding Future Councilmanic bonding RFA fire benefit charge, Voter approved bond, + fire Film Statk'.)n 54 property tax levy, + fire impact fees; impact and mitigation fees Open by 2022 Open by 2030 City Ih a Hl Councilmanic bonding Councilmanic bonding; Open by 2023 Open by 2023 ('3300 IBuillmiliirmQ emolished Demolished *Replaceimeint ('.)f SCBA (SeH' C('.)intaiined IBireathliin g Appairatus) and PRE (Peirs('.)inall Pin'.)tective Equipiment) Film impact 1Fees & TukwiIla S('.)uth Agireeiment EM $4.7M over 20 years + 0 additional fees Page I of 3 EM MMM�M VA Rl Scenarios Compairison Table *AininuaIl impact t(,.) Geineira�l 1Fuind & C II IP (Iimpact t(,.) CHP liirmclludes c(,.)sts sN'.)wn With impact t(,.) H('.)ime('.)wneir ($250K) impact t(,.) Businesses Peirs('.)inall Pir('.)peirty (typicalHly ('.)wined �by Ibusiirm esses) LEOFF I ReUirees Flireimen's Peinsk'.)n *Peirs('.)nn6I c(,.)sts Fire Operations R('.)ufine Business inspectk'.)ins Effective Resp('.)inse R.)irce Eimeirgency Mainageiment RD Caires Flire IMairsIh a1I/Fiire Pireveinfl('.)n L('.)(.4iSflCS Maintenance Nafl('.)inall Accireditatk'.)n Outreach C('.)uinciIl Meetings C('.)uincill W('.)irk§h('.)p — E-HazeIlinut Rkeirs Facilities with Varies; business pay a higher percentage of the aggiles le same rat parcels HI ME l' � Attachment B Facilities with $904,000 for 63-20 lease payments + $2.2M ® $10.1 M depending on year ($710 for regular City property tax + $7 ® $163 for City voted debt) Total ® $717 ® $873 zw"ffzwj�' homeowners BI WHITIMMINERM MMM�M Multiple Two, minimum Multiple Articles Developed and handed out at a variety of events Page 2 of 3 Multiple One, minimum Multiple Articles Developed and handed out at a variety of events 10 Scenarios Compairison Table HazeIlnut Kid IM aiIl MaiIkngs OinIkne Suirvey Open H('.)uses Piresentatk'.)ns Pt.flNkc Hewing &'.)641 Media T'&D E-New§letteir T'u 1k TV T'ukwilla Rep'.)irteir Ufl�kty IRiIIII Ilir seirts Website Timing and Voting Kin( C g ('.)unty Electk'.)ns Dead�kne \/(,.)te Passin ' , g milinilimulm Effective �Date Futuire \/(,.)tes T'eirim Permanent, but revocable by City Council action Attachment B August 2, 2016 November 8 2016 I a Note: figures reflected in chart are based on 20 years rather than all years reflected in the Funding Scenarios Page 3 of 3 11 12 Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . January ..? U .......................... Interim Attachment C DRAFT Review Schedule Facilities with Fire Annexation OR with Facilities with Fire Retention Assumes a November Election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Event Details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................................... Finance and Safetv Review and Choose one of the scenarios Staff work Staff refines Facilities plan, compiles responses to Week of February 8 Workshop Review draft Facilities Plan ................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Week of February 15 Workshop Review Fire operations and facilities .......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interim Staff work Staff refines Facilities plan, compiles response to • Open houses at fire stations, other locations • Meetings with key groups • Media and social media articles • Mailing to residents • Hazelnut article (mailed to every home and business) • TukTV & website August 1 Council meeting August 2 King County Last Council meeting to meet King County Elections' deadline. Resolutions could be passed earlier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Last day to file a resolution with King County Elections for the November election. Interim Campaign Campaign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . November 8 General Election Voters to approve issuance of a fixed amount of bonds and to levy the additional tax to repay the bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . November 8 General Election Voters to approve the Kent RFA Plan and annex to the Kent RFA for fire services White + Green Facilities Plan with Fire Retention Green +Yellow Facilities Plan with Fire Annexation 13 14 Plan A - Facilities with Fire Annexation FUNDING SUMMARY Public Safety Building Police Precinct City Shops Facility City Shops Addition City Hall Annexation Costs GRAND TOTAL Funding Shares Ttatat Facility Oasts lElE)Fal 20156 YOES S25 861 S28 624 5440 S7 943 526.625 S29 492 S3 274 S6 546 S18 436 S22 185 56.053 5055 $84,740 $102.929 100% Year UTGO 63-20 LTGO UP cede-date S28 470 SO SO S154 2019 SO S7 943 2035 SO S22 856 56 365 S271 2020 SO S6 546 2039 50 50 519 901 S2 284 2022 50149 $28,470 $22.856 $26,266 $25,337 28 22% 26% 25% Funding Source Impact to CIP KRFA Annexation Costs City Hall CiP, ',hops Addition Pity She s Facility S2 police Precinct PROJECT COSTS K.= Costs are. programmed,. -.Costs arsoVer pregrAmmeti $ = Coots are poem programme 20155 in thousands PrejeetEstnate 2016 2017 2018 2019 2020 2021 PUBLIC SAFETY Public Safety Building 5 25,861 OK 6 150 0 6,150 0 2,157 017,404 0 0 Police Precinct $4,452 OK PUBLIC WORKS City Shops Facility $26E25 OK 0150 06,000 02,302 018,073 0100 City Shops Addition $3,274 OK CITY HALL $18,436 OK 01,200 0805 08,581 07,850 FIRE COSTS IF ANNEXED TO KRFA $6,053 OK $ 6 65 0 813 0 689 0 583 0 376 0 354 0 FACILITIES PLAN COSTS Total 2015$ (1000s) 078E87 Total YOE$ (1000s) $54,750 6305 $12,850 $4,872 Fire Annexation Costs S 4 39% 28% 26% Estimated Levy Rates a Bond levy rate jUTGO) General expense rate 41363(5 638 SAFETY COMMITTEE DISCUSSION DRAFT 1 1-20-2016 Impact to Debt Capacity UGC, Deb, 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 s - s - s - 6 0 - s 331 0 300 0 268 0 235 0 200 0 181 $ 144 $ 123 0 73 0 - $ - $ $ - $ 0432 01,000 03,060 423 $ 473 $ 123 0 123 0 123 0 53 0 $1,839 - $ $1,434 5300 012,150 $4,455 $36E77 0505 $8,581 07,850 SO SO SO SO SO SO SO SO SO $432 01555 SO $3,060 SO SO 01,835 01 434 SO 041,280 61,045 $10,246 $4,655 SO SO SO SO SO SO SO SO SO $714 $1,702 SO $5,527 SO SO 83,630 82,416 SO SO SO Total 20150 (1000s) Total YOES (10005) 06,053 $8,139 50 SO 065 069 0813 0888 0689 0776 0583 0675 0376 $449 0354 $435 5331 $419 0300 0391 0268 0360 0235 0325 0200 0285 5181 0266 5144 0218 0123 0192 073 0117 0423 0699 5473 0806 5123 0216 5123 0223 5123 0229 553 0101 50 00 50 00 50 00 50 SO FINAt4OINO ASEUIVIFTIONE VOTED UTGO DEBT Public Safety Building City Shops Facility City Hall Fire Facilities Fire Station 314 Fire Station 52A Fire Station 54A Apparatus 4 Equipment Proceeds from bond issue Outstanding UTGO Debt UTGO Debt Service Estimated bond levy rate ($1$1E00 AV) Costs covered by UTGO Bonds $26,470 5 6 445 54 - S 5 - 5 $ 3 5 5 $6,525 2 357 01 5 9 588 07 5 - S - S 62,357 $19„566 86,022 88.792 5 $28,363 $27:371 $26:339 $25:267 5 5 5 5 $24:151 $22991 $487 $663 $2,126 $2,126 $2,126 $2,126 $2,126 $0,08 90,11 90,34 90,33 $0,32 90,31 90,30 6,525 5 2,357 5 19 588 92,126 SO 29 $ 5 $ $ 5 $ 5 $21,784 52,126 $0.28 $ 5 $ $20,529 $19,224 $17,867 9 16,455 5 5 $ 5 $ 5 5 914987 $13:461 9 11:873 92,126 $2,126 $2,126 $2,126 $2,126 $2,126 $2,126 $0,27 $0,26 $0,25 $0,24 $0,23 $0,23 $0,22 5 5 5 5 $10,221 9E504 $6,718 94,860 92,929 $1,407 $2,126 $0.21 92,126 SO 20 92,126 SO 20 52,126 S1,639 $0.19 $0.14 - $1,463 $0.12 5 5 z Public Safety Building City Shops Facility 4Y 2E Hall , ,t Value of 6e-20 Lease Base Z Annual Lease Payments LI- Costs covered by 63-20 Lease 922,856 - $ - $ - $ - $ - $ - $ $ 20,341 $ $22,856 $1,846 - $ $1,E46 - $ $1,E46 $ - $ - $ $ - 5 $1,846 $ - $ - $ $ - 5 $1,846 $1,846 $ - $ - $ $ - 5 $1,846 - $ $1,846 - $ - 5 - 5 $1,846 $1,846 $ - $ - $ $ - 5 $1,846 - $ $1,846 - $ $1,846 51,846 CASH Fi_OVY tiEEDS AFTER UTGO 8, 63-20 $309 $6,434 $888 $2,126 $1,724 $10,695 $10,090 $419 $391 $304 $325 $285 $266 $218 $192 $117 $1,414 $2,508 $216 $5,749 $229 $101 $3,630 $2,916 $0 $0 o Public Safety Building E Police Precinct < m City Shops Facility 2 LLI City Shops Addition -I 0 City Hall (.7,1 0 Other Facilities Projects Z (.9 1 Proceeds from bond issue 0 -I Cumulative Facilities Debt LTGO Debt Service 56.365 $19,901 526,266 6 365 56.365 $6,461 5475 - $ - $ - $ - $ - $ - $ - $ 56,244 5475 56.018 5475 5 5 5 10,246 5 510.246 55.784 5475 9,655 59.655 515.940 51,241 5 5 5 $25,136 $24,180 51,962 51,962 $23$$$ 022$51 51,962 51,962 - 5 - $ - 5 - $ - 5 - $ - 5 521,075 51,962 $19,956 51,962 518,793 517,583 51,962 51,962 516,325 515016 51,962 51,962 513,655 $1,962 512,23$ 510,767 $1,962 $1,962 $9,236 51,962 $7,644 51,962 55.988 51,486 54,741 51,486 53,444 51,486 52,096 51,486 NET FACILITY COST NEEDS $309 $69 $888 62126 $1 724 $449 $435 $419 $391 $360 $325 $285 6266 $218 $192 $1•17 61414 62908 $216 65749 $229 $101 63630 $2 916 $0 $0 CIP FUNDING IMPACT Facilities capital costs New Facilities LTGO Debt service Facilities Irnpact on General CIP Budget Existing Debt Service Total Impact to CIP Projected CEP (% of typical planning) Snare of tvEical planned CIP $309 $69 $888 $2:126 91:724 $449 $475 $475 $475 5475 $305 $65 01E64 02E02 02E00 $524 S2975 S2.977 S2.974 S2973 S2156 S2.157 63,284 63,046 64,337 65,575 64,356 63,081 100% 100% 100% 100% 100% 100% 16% 20% 15% 10% $43,5 $419 5391 $360 $325 5285 5266 5218 5192 5 117 51,414 52,508 5216 55,749 $1.241 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1,962 $1E76 $2E81 8E353 $2E22 8E286 $2,247 $2,228 02,175 02,154 $2,075 $3,375 $4,470 02,178 07,711 $2.163 S2156 S1.612 S1.054 $1.054 $1,054 $1,054 $1,053 $1,053 $1,053 $1,052 $1,052 $1,052 $753 $423 $423 $422 $422 63,839 64,537 63,966 63,416 03,380 03,341 03,322 03,273 03,246 03,172 04,467 05,562 03,270 08,504 02,614 02,485 05,539 04,824 01,486 01,486 t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% t00% 12% 14% 12% 10% 155 9% 9% 9% 8% 8% 11% 13% 7% 19% 6% 5% 11% 9% 3% 3% 5229 51,962 $2,151 $101 51,962 02,063 $3,630 51,486 05,116 52,916 51,486 $4,402 51,486 51,486 $1,486 $1,486 NEW LEASE PAYMENTS Lease costs for 60 -20 financing Portion Covered by Enterprise Genera', Fund Budget estim ate 63-20 lease costs as pot of GF 50% Si ,843 51,846 51,846 Si ,843 51,846 Si ,843 51,846 Si ,843 51,846 Si ,843 51,846 Si ,843 51,846 Si ,843 Si ,843 51,846 51,846 Si ,843 51,846 91,846 $923 $923 $923 $923 $923 $923 5923 5923 5923 5923 5923 5923 5923 5923 5923 5923 5923 5923 5923 5923 $12E6 Al $137,5 Al $137,5 Al $141,6 AI $14E5 AI $15E2 AI $1547 AI $15E4 AI $1642 AI $16E1 AI $1742 AI $1754 NI $184,8 ki $155.3 NI $156,0 NI $251,5 NI $208.0 NI $214.2 NI $220,6 PI $227.2 PI $234,1 PI $241.1 PI $248.3 PI $255.8 PI $263.4 PI $271.3 PI cc_ cc- CC- CC- OS% OS% OS% OS% OP% OP% OP% OP% OP% OP% OP% 0.5% 04% 04% 04% 04% 04% 04% 04% 04% 0.0% 00% Total Impact to Annual Budget ($1000) 5309 569 51,364 52,602 53,122 51,847 52,599 53,304 53,276 53,245 53,209 53,170 53,151 53,102 53,076 53,002 54,298 55,393 53,101 58,634 53,114 52,985 56,039 55,325 51,486 51,486 LTGO DEBT CAPACITY New LT00 Debt (balance outstanding) 56,461 56,244 56,018 55,784 515,940 525,136 524,180 523,185 522,151 521,075 84E956 $18,793 517,583 $16,325 84E016 84E655 $12D39 51E767 5E236 V ,644 55,988 54,741 53,444 52,096 Existing CMG, Debt (balarIce ouWanding) 515704 515,875 $14.187 512,328 510,388 58.184 57.848 58844 $5,420 $4,887 $4.488 $4,228 $3.878 $3.715 $3.443 $3.180 $2,885 52558 $2237 $1.802 $1.553 $1.188 $808 5413 Total LTGO Debt 817,704 815575 82E646 $18,573 $16,415 81078 $23,886 $31,780 825,555 $27,882 826,617 $25,301 $23,532 82E508 $21,026 $19,485 $17,881 $16,212 $14,476 $12,669 $10,789 $8,833 $6,797 85,154 83,444 $2,096 L300 Capacity $thousands) $81,250 $84,114 $87,079 590,149 $93,326 596,616 5 100,022 5 103,548 5 107198 5 110,976 $114888 $118,938 5 123131 5 127,471 5 131,964 5 136E16 5 141432 5 146417 5 151579 $15E922 $16E453 5 16E180 5 174,108 $18E245 $18E599 5 19E177 Pot of LTGO capacity used 22 ee. 19%. 24% 21% 184 84 24% 31% 28% 25% 284 21% 19%. 184 84 4% 1 84 0% Bee 7% 5%. 4% 3ee. 2ee. 1% UTGO DEBT CAPACITY New 000 es UTGO Debt jbakance outstanding) $8,622 $8,792 $28,363 $27,371 $26,339 $25,267 $24,151 822,991 $21,784 $20,529 $19,224 $17,867 $16,455 $14,987 $13461 511,873 $10,221 $8,504 $6,718 $4,860 $2,929 $1,407 UTGO Debt Capacity ($thousands) 554,167 $56,076 55E053 $60,099 562,218 $64,411 $66,681 $69,032 $71,465 $73,984 $76,592 $79,292 582 087 $84,981 $87,976 $91,077 594288 597,612 EMI ,052 5 104,615 $10E302 5 112,120 $11E072 5 12E164 5 124,399 $128,784 Pct. of UTGO Capacity Used 0% 0% 11% 15% 46% 42% 40% 37% 34% 31% 28% 26% 23% 2 19% 16% 14% 12% 10% 8% 6% 4% 3% 1% 0% 0% TOTAL DEBT CAPACITY ($thousands) 0135,417 $140,150 014E132 $150,248 0155,544 0161,027 $166,703 0172,575 0178,663 $184,561 $151,481 $158E30 020E218 0212,452 $215,541 $227E54 023E720 0244,025 $252E31 0261,536 0270,755 $280E00 $290,180 0300,489 $318,998 $321,961 Pot of capacity used 13% 11% 19% 18% 29% 26% 30% 33% 30% 28% 25% 23% 21% 19% 17% 15% 13% 12% 10% 8% 6% 5% 3% 2% 1% 1% Pct. of capacite not. used 87 89% 81% 82% 71% 74% 70% 67 70% 72% 75% 77 79% 81% 83% 85% 87 88% 90% 92% 94% 95% 97 98% 99% 99% Flan A Page 7 a) Plan B - Facilities With Fire Retention FUNDING SUMMARY Tia1F Public Safety Building Police Precinct City Shops Facility City Shops Addition City Hall Fire Station 51 Fire Station 52 Fire Station 54 Fire Apparatus and Equipment GRAND TOTAL Funding Shares 20155 YOES 525.861 528.624 $4,492 $7,943 $26.625 $29492 $3.274 $6.546 $18.436 $22.185 510.654 $11.400 $5.083 $5.657 $6.206 57329 $21.000 $29.060 5121,630 5148,237 100 Source of Funds UTGO 63 -20 LTGO CIP Cat1tP11e $28.470 50 50 $154 2019 50 57.943 2035 50 $22.856 $6.365 $271 2020 $0 $6.546 2039 $0 50 $19.901 $2.284 2022 511 00 $0 2018 $4,954 $693 2019 $6,471 $858 2021 $24.310 575,615 522,856 526,266 518,750 513/4 153/4 183/4 Funding Source K= ooto Sfep3 5 4 Impact to CIP Estimated Levy Rates Bond levy rate jUTC-.^,) E. General expense levy rate 41565(0650 SAFETY COMMITTEE D1SCU55105 DRAFT l 7,_ Impact to Debt Capacity PROJECT COSTS 25155 in thousands PUBLIC SAFETY Public Safety Building Police Precinct PUBLIC WORKS City Shops Facility City Shops Addition CITY HALL FIRE FACILITIES Station 51 Station 52 Station 53 Station 54 Apparatus & Equipment Facilities Plan Costs Total 20155 (1000s) Total YOES 41000s) Fire (No RFA) Costs Project Estima 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 20 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 25,861 $4,48 1 526,625 OK 03,274 OK. 518,436 OK $10,65 55,00 56,206 $21,000 K 6,150 2,157 517,404 $ 5150 56,000 52,302 518,073 5100 51,481 54,669 54,504 5653 51,200 5805 58,581 57,850 5672 $3,758 1,050 5 1,050 5 1,050 5 $1,434 5762 5827 54,617 ,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 1,050 5 5 5 - 5 - 5 5 578,687 5300 512,150 54,459 536,677 5905 58,581 57,850 50 594,790 5309 512,890 54,872 541,280 51,049 510,246 59,655 50 50 50 50 50 50 50 50 5432 51,000 50 53,060 50 5714 51,702 50 55,527 51,839 51,434 53,630 52,916 Total 20155 (1000s) -Tukwila South Fire and Mitigation Fees Remaining Fire Costs 20155 Total Y005 (1000s) 042,843 02,531 06,372 06,226 05,570 01,077 05,667 01,050 54,750 7 -500 7300 73^,0 7300 7300 01,050 50 $38,193 547,048 $2,531 52,607 $6,372 56,760 $5,726 56,257 55,270 51,577 55,932 51,828 $5,367 5750 5750 5750 a7 a7 a75 57 a7 56,408 5922 5950 5979 51,008 51,038 51,069 51001 51,134 5750 51,168 575 5700 51,204 51,157 51,050 51,788 51,84 9 F ANC1NG . SSU PI VOTED UTGO DEBT Public Safety Hui €ding City Shops Facility City Hall Fire Facilities Tire Station 51A Fire Station 524 Tire Station 544 Apparatus & Equipment Proceeds from bond issue Outstanding UTGO Debt UTGO Debt Service Estimated bond levy rate ($(51,000 AY) Costs covered by UTGO Bonds 6.524.54 $ 2.357.01 S 19,58 07 $ - - - - 5 - 5 - 5 - 5 - 5 - 5 - 5 - 5 - 5 2,007 $ 6,067 $ 6,304 $ 5,111 $ 1,875 $ a a, a $ 991 $ 1,030 $ 1,970 $ 1,526 $ -4,,953 $ -4,,922 $ - $ - $ f $ - $ - $ - $ $ - $ 735 $ 4,229 $ - $ - $ - $ - $ - $ $ - $ - $ - $ 958 $ 5,513 $ - $ - $ - $ $ 1,082 $ 4 $ ' $ 882 $ ' $ 954 $ _ $ 1,030 $ 1,070 $ . 575 615 $$2607 51 � $8,661 $24,699 $1&76 $6,466 5291 $1,030 $1,070 $1,111 $2,646 $15,338 523,6606 $47,839 548,029 552,747 55: "614 550 A00 549,102 $195 1135 1.782 0 3327 0 3,767 04.250 13:324 $4.401 $0.03 $0.20 $0.30 .0.58 .0.58 00.64 00.63 00.62 2.607 $ 13,285 $ 9.161 $ 25.857 $ 2.176 $ 6.766 $ 129137 $ 1.330.11 $ 1370.01 $ `4481 $0.61 - 5 1,197 $ 3 3 1,153 $ 1,197 $ $153 $1,987 047,713 0466,229 $4.564 $4350 .0.60 $0.59 1,288 $ 3 3 1,385 $ 3 3 1,788 $ 1,841 $ 1,890 $ - $ - $ 1,242 $ 1,288 $ 1,336 $ 1,385 $ 1,385 $ 1,788 $ 1,841 $ 1,895 $ - $ - $ $1,242 $1,200 $1,336 $1,305 $1,305 $1,700 $1,041 $1,086 044,6643 542,950 041,144 039,218 037,164 034,9266 032,903 030,719 028,367 023,855 04.739 04.832 $4.928 $5:028 $5:131 05.235 06368 506 05.647 $5:453 $0.58 $0.57 .,0.5E $0.55 $054 .0.54 $0:.53 $0:.53 $0.52 $0.49 519,35E $4.512 $0.39 $3.865 $0.32 012,378 010,852 2.021 $0.16 $1.881 z Z 00< Z Public Safety Building City Shops Facility City Hall aide of 63 -20 Lease vase Annual Lease Payments Costs covered by 63 -20 Lease $22,856 2,515 $ $ 22,E56 5 20 341 5 $22,856 $1,846 5 51 :846 $ 51 :846 $ $1,846 $1,846 $ $1,846 51,846 $1,846 $ - $ $1,846 $1.846 $ $1,846 $1,846 $ $ $1,846 .1,940 - $ $1,846 - $ .1,840 - $ $1,846 $ $1,846 $ $1,846 $ $1,846 CASH FLOW NEEDS AFTER UTGO & 63 -2. 9 365 4546 013 - 570. 9 886 $9 286 0 - 4391 - 4408 ' 510 06 204 71 $3 490 841 57 42 0 630 52 916. 0' U E m j 0 Z (9 O J U Public Safety Building Police Precinct City Shops Facility City Shops Addition City Hall Other Facilities Projects Proceeds from bend issue Cumulative Facilities Debt LTGO Debt Service $6365 $19,901 526,266 - 6,365 $ - - w $6365 $6461 5475 $6.244 5475 $6.018 5475 $10246 $5,784 5475 $ 9.655 $ $9,655 $15.940 51,241 $25.136 $24.180 51,962 51,962 $23.185 51,562 $22.151 $21.075 51,962 51,962 51995E $18,793 51,962 51,962 817,583 8 16,325 8 15..016 813,655 51,862 51,962 51,962 51,962 $12.239 51,962 $10.767 51,962 51,96 $7.644 51,962 $5.988 51,486 $4.741 51,486 $3444 51,486 $2.096 51,486 NET FACILITY COST NEEDS 546 13 $701 $$ x$389 $389 - $391 03 $10$8 $1069 $1101 $1134 $1168 $1 204 01 871 $9,490 _ 01 841 $7 423 $t 630 $2,916 - - ofy cs CL Z E © J is U w a CL w 1- F- 0 U a a U CL 12 00 w 0 CIP FUNDING IMPACT Fadites capital costs New Fac Miles LTGO Debt service Facilities impact on General CIP Budget t-_ $,tines Debt Seance Total Impact to GIP Projected CIP (% of typical arming) Share of typical planned CIP 5309 ($ (546) 51,013 5475 5475 5309 (5 (71) 51,489 32.975 32.977 32.974 32.973 53,284 52,577 52,503 54462 100,' 100,' 100,' 100,' 0701 (0 (358) (0 (369) (0 (380,) (0 (391) (0 (403) 0475 0475 01,241 01,962 01,962 01,962 51,177 5117 5872 51,582 51,570 51,558 32.156 32.157 32.163 $2.156 $1.612 $1.094 $3,333 $2,274 $3,035 $3,737 $3,183 $2,653 100;!6 100;!0 1..;!o 100;!6 1..;!o 100;!6 8 2 31.594 $4,054 100% 12% $1,0,69 $1,962 53,031 31.094 54,125 100;'0 12% 51,101 01,962 53,063 31.594 $4,157 5.,134 01,962 53,086 31.095 $4,185 uc% 01,168 01,962 53,130 31.593 $4,223 $1,204 $1,871 $1,962 51,962 53,165 53,833 $1.093 $1.092 $4,258 $4,525 100;!6 100;!0 11% 12% 03A90 01,841 $7 323 03,630 02,916 01,962 01,962 01,962 51,962 01,962 01086 01086 01086 55,452 53,803 59,385 51,962 51,962 55,116 54,402 51,486 31.092 31.092 $793 $423 $423 $422 $422 $6,544 $4,855 510078 $2,385 $2,384 $5,535 54,824 $1,486 $1,486 100;!6 100;!6 100% 100;!0 100;!6 1..;!o 100% 100% 100;!6 15,.. ..... 22% 5... 5,.. ..... 9% o... o... $1086 51,486 NEW LEASE PAYMENTS Lease costs for 63-20 financing Portion Covered by Enterprise General Fund Budget estimate 63 -20 lease costs as pct of G: Total Impact to Annual Budget (51000) LTGO DEBT CAPACITY New LTGO Debt (balance outstanding) Existing 4000 Debt 4tance outstanding) Total LTGO Debt L T 00 Capacity (5tflousands) Pot of LT00 capacity used UTGO DEBT CAPACITY New Fact11'1es UTGO Deb' (balance outstanding) UTGO Deb' Capacity (5'flousands) Pct 61 UTGO Capacity Used TOTAL DEBT CAPACITY ($thousands) Pot of capacity used Pct of capacity not used 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 01,846 51,846 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 $923 5125,6 5 $137,5 5 $137,5 5 5141,6 5 $145.5 5 $150,2 5 5154,7 M $155,4 5 51642 5 $165,1 5 51742 5 $175,4 5 $184,8 5 $150,3 5 $156,0 5 $201,5 5 $208,0 5 $214,2 5 5220,6 5 52272 5 52341 5 $241,1 5 $248,3 5 5255,8 5 $263,4 5 $271,3 5 0.0% 0.0% 0.0% 0.0% 0.642. 0.645 0.645 0.642. 0.642. 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.44. 0.4% 0.4% 0.4% 0.44. 0.44. 0.4% 0.4% 0.0% 0.0% 5309 (5 (71) 51,489 52,099 51,040 51,795 52,505 52,493 52,481 53,923 53,954 53,986 54,019 54,053 54,088 54,756 56,375 54,726 510,308 52,885 52,885 56,039 55,325 51,486 51,486 56,46' $6,244 $6,018 55, 784 $15,940 $25,136 524,180 $23,185 $22,151 $21,075 559,956 518, 793 517, 583 $16,325 515,016 $13,655 552, 239 $10,767 $9,236 $7,644 $5,988 34,74' $3,444 $2,096 8117.734 515,975 514,187 512,329 510.396 59.194 57946 56.844 55,420 54.897 54,466 $4.226 53.979 $3715 $3.443 53.180 $2,885 $2,558 $2,237 $1.902 $1.553 51.189 $829 $413 $17,704 $15,975 $20,648 $18,573 $16,415 $14,978 523,886 $31,780 $29,599 $27,882 $26,617 $25,301 $23,932 $22,508 521,026 $19,485 $17,881 $16,212 114476 $12,669 $10,789 $8,833 $6,797 $5,154 5344 $2,096 $81,250 $84,444 $87,079 $90,149 $93,326 596,61.6 $100,022 $103,548 S107,198 5110,976 $114,888 $118,938 5 1 2 5127471 5 .31,964 5 -36,646 $141,432 $146,417 5 1.51.,579 5 1.56,922 5 162,453 $168,180 5 1.74,108 $180,345 5'.86599 5 1.93,177 22,E 19',s 2 21% 18',s 16', {: 24% 31s 28', {: 25',s 2344. 3 s 19?s 18'x,: 16' {: 4344. 10 %. 8% 7 5% 3 04 $2,646 $15,338 $23,606 $47,839 54 $54,167 $56,076 $58,053 $60,099 562,218 0e {, 5e;, 26% 39% 77% 5135,417 5140,190 5145,132 $150,248 1155,544 25'1 28 %. 87'3 87'3 75°.-'3 72 % 59'3 75% 5101,027 39',{ 61% $52,747 $51,614 $50,400 $49,102 $47,713 $46,229 $44,643 $66,681 $69,032 571,465 573,984 $76,592 $79,292 $82,087 79% 75% 71% 66% 62`;3 58% 54 9166,703 9172,578 9178,063 9184,961 9181,481 9188,230 9205,218 46', {: 48, %: 55?r 39', {: 36',3 54% 52% 55°.-'3 58% 610 {, 64-;3 67 % 510 9212,452 69% $41,144 $39,218 $37,164 $34,926 $32, 903 $30,719 $28, 367 $23,855 51 9,316 $15,618 $12,378 $10,852 $87,976 $91,077 $94,288 $97,612 $101,052 $104,515 5 108,302 $112,1 -20 $s x6,072 $1- 20,164 $,- "2`,399 $128,784 27,E Loa o9`a� 36% 29`a� 26`a� 2; ;71a� 10% Bea 9218,841 9227,684 9235,720 9244,,025 9252,631 9261,536 9270,755 9280,300 9290,180 9300,409 $310,998 9321,961 28,x,: 26',x,: 23',x,: 21% 19',x,: 17,x,: 14% 12',x,: 9',s 7s 5?s 4% 72% 74-,,, 77% 79% 81% 83% 86 % 88% 91% 93% 95% 95 Flan B Page 10 IN City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Lily Jue, Fiscal Coordinator DATE: January 20, 2016 SUBJECT: Sales Tax and Miscellaneous Revenue Report - 3rd Quarter 2015 Schedule I - Sales Tax in $1,000's Third quarter sales tax collections through September were $702K more than the same quarter in the previous year, resulting in a 17% increase. There was an increase in construction sales tax of $94K over the same quarter last year, or up by 37% as well as an increase in sales tax from other industries of $608K which resulted in a rise of 15 %. W 2014 Actual 2015 Actual YOY Change Other -- Month Other j Total Other Total Construction Industries ! Total Collect- Construc-I I Industries Construe Industries Amount I % Amount i % Amount % ed Rec'd lion lion Jan Mar $ 57 $ 1,049 1 $ 1,106 $ 85 I $ 1,195 I $ 1,280 $ 28 49 %i $ 146 14 %i $ 174 16% Feb Apr 34 i 1,047 1 1,081 86 1 1,227 i 1,313 52 153 %1 180 17 %1 232 21% Mar Nty 56 1,265 ' 1,321 99 ' 1,3621 1,461 43 78 %' 97 8 %' 140 11% Q -1 Totals $ 147 3,361 $ 3,508 $ 270 j 3,784 $ 4,054 $ 123 84 0/o: 423 13 0/o: $ 546 16% Apr Jun 57 1,135 ; 1,192 109 1,210 1,319 52 91 %' 75 7 %; 127 11% May Jul 53 1,201 1,254 91 1,453 1,544 38 72 %: 252 21 %: 290 23% Jun Ajjq 75 ! 1,303 ! 1,378 141 ! 1,621 ! 1,762 66 88 %! 318 24 %! 384 28% Q -2 Totals $ 185 ! 3,639 ! $ 3,824 $ 341 ! 4,285 ! $ 4,626 $ 156 84 %! 646 18 %! $ 802 21% Jul Sep 80 1,315 1,395 95 1,6531 1,748 15 19 %I 338 26 %i 353 25% Aug Oct 87 I 1,301 1,388 133 I 1,463 i 1,596 46 52%: 12 %1 208 15% Sep Nov 91 1,340' 1,431 124' 1,448' 1,572 33 37 %' 108 8 %' 141 10% 0-3 Totals $ 258 3,956 $ 4,214 $ 352 j 4,564 j $ 4,916 $ 94 370/6: 608 15 %: $ 702 17% Oct Dec 64 1,319 1,383 Nov Jan 87 1,396 1,483 ! ! ! ! Dec Feb 78 ! 1,857 ! 1,935 0-4 Totals $ 229 ! 4,572 ! $ 4,801 $ Totals $ 819 I 15,528 I $16,347 $ 964 I 12,632 I $13,596 $ 374 I 1,676 I $ 2,050 Third quarter sales tax collections through September were $702K more than the same quarter in the previous year, resulting in a 17% increase. There was an increase in construction sales tax of $94K over the same quarter last year, or up by 37% as well as an increase in sales tax from other industries of $608K which resulted in a rise of 15 %. W 20 INFORMATIONAL MEMO Page 2 Budget to Actual - Sales Tax in $1,000's Schedule I - Sales Tax Actual revenue from sales tax collections received during the third quarter experienced an increase of $151 K or 3% above the current amended budget, and a cumulative increase of $540K. W: \FIN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 21 2014 2015 �4�r1�C1Ce �4ctual CTrer (Ur'iderj ! r Month Angus# 1�%Yfii�aertl Arrrend�a4d9f k1 `- Collect- Original Amttded ed Rec'd Actual Budget B,i3t ,SBu et' =` Actual Amt Jan Mar $ 1,106 $ 1,107 $ 1,136 $ 1,251 $ 1,280 $ 29 2% Feb Apr 1,081 1,082 1,110 1,223 1,313 90 7% Mar May 1,321 1,322 1,357 1,494 1,462 (32) -2% Q -1 Totals $ 3,508 $ 3,512 $ 3,602 $ 3,967 $ 4,054 $ 87 2% Apr Jun 1,192 1,193 1,224 1,348 1,319 (29) -2% May Jul 1,254 1,255 1,288 1,418 1,544 126 9% Jun Aug 1,378 1,380 1,385 1,558 1,762 204 13% Q -2 Totals $ 3,824 $ 3,828 $ 3,897 $ 4,325 $ 4,626 $ 301 7% Jul Sep 1,395 1,397 1,433 1,578 1,748 170 11% Aug Oct 1,388 1,390 1,425 1,570 1,596 26 2% Sep Nov 1,431 1,433 1,470 1,618 1,573 (45) -3% Q -3 Totals $ 4,214 $ 4,219 $ 4,327 $ 4,766 $ 4,917 $ 151 3% Oct Dec 1,383 1,385 1,420 1,564 - - Nov Jan 1,483 1,485 1,523 1,677 Dec Feb 1,935 1,937 1,987 2,188 - Q -4 Totals $ 4,801 $ 4,806 $ 4,930 $ 5,430 $ - $ - Totals $ 16,347 $ 16,365 $ 16,787 $ 18,487 $ 13,597 $ 540 - Actual revenue from sales tax collections received during the third quarter experienced an increase of $151 K or 3% above the current amended budget, and a cumulative increase of $540K. W: \FIN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 21 22 INFORMATIONAL MEMO Page 3 Below is a graph of sales tax collections by type of industry showing overall change between the first three quarters of 2014 revenue receipts through third quarter in 2015. $1,200,000 $1,000,000 $800,000 $ 600,000 $400,000 $200,000 Change YTD by Category* $637,640 The overall construction increase shown above is primarily due to the Construction of Buildings category. Decrease in manufacturing is partially due to the Transportation Equipment Manufacturing category, which shows a decline in gross sales activity. The overall significant increase in the `Wholesale Trade" category is attributable to the NAICS category 423, "Wholesale Trade in Durable Goods ". The increase in the "Retail Trade" category is due to increased sales activity in the areas of Electronics & Appliances of $70K, Building Material & Garden of $67K, Clothing & Accessories of $115K and General Merchandise Stores of $57K. Of the $637K rise in the "Services" category, there were combined increases totaling $643K in the areas of: Information, Real Estate /Rental /Leasing, Professional /Scientific/Technology, Health Care /Social Assistance, Arts & Entertainment and Accomodation & Food Services. The miscellaneous category include activities from agriculture, forestry, fishing and mining /utilities with "Unclassifiable Establishments" showing the most increase of $225K. WARN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 23 24 INFORMATIONAL MEMO Page 4 Schedule II shows the year -to -date sales tax from the top ten industry classifications. Wholesale Trade, Durable Goods in the NAICS 423 category continues to have the highest year over year increase at $497,842 due to growth in overeall gross sales. This is followed by an increase of $354,936 in the category of Construction of Buildings. This increase is partially attributable to several construction companies reporting year -to -date sales tax revenue that previously did not have any activity reported in the same period from the previous year as well as an increase in sales activity. Schedule 11 Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000 collected year -to -date. While the NAICS category for Miscellaneous Store Retailers experienced a year -to -date decrease in sales tax collections of $82K, the NAICS 611 Educational Services category had a 46% decrease in sales activity over the previous year. Schedule III YTD YTD Dollar % Group Name Current Prior Diff. Diff. 452 General Merchandise Stores $ 1,566,907.79 $ 1,510,027.19 $ 56,881 3.77% 448 Clothing and Accessories $ 1,529,471.33 $ 1,414,440.27 $ 115,031 8.13% 423 Wholesale Trade, Durable Goods $ 1,385,518.48 $ 887,676.53 $ 497,842 56.08% 722 Food Services, Drinking Places $ 1,271,369.58 $ 1,179,090.04 $ 92,280 7.83% 443 Electronics and Appliances $ 716,514.73 $ 646,277.98 $ 70,237 10.87% 236 Construction of Buildings $ 643,970.16 $ 289,034.07 $ 354,936 122.80% 441 Motor Vehicle and Parts Dealer $ 545,206.55 $ 485,857.32 $ 59,349 12.22% 444 Building Material and Garden $ 524,684.66 $ 457,637.71 $ 67,047 14.65% 721 Accommodation $ 495,737.51 $ 443,902.43 $ 51,835 11.68% 517 Telecommunications $ 478,230.68 $ 354,626.50 $ 123,604 34.85% Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000 collected year -to -date. While the NAICS category for Miscellaneous Store Retailers experienced a year -to -date decrease in sales tax collections of $82K, the NAICS 611 Educational Services category had a 46% decrease in sales activity over the previous year. Schedule III WARN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 25 YTD YTD Dollar % Group Name Current Prior Diff. Diff. 453 Miscellaneous Store Retailers $ 457,486.04 $ 539,252.19 $ (81,766) - 15.16% 531 Real Estate $ 22,227.30 $ 40,213.06 $ (17,986) - 44.73% 611 Educational Services $ 20,759.18 $ 38,647.52 $ (17,888) - 46.29% 238 Specialty Trade Contractors $ 246,394.17 $ 262,554.84 $ (16,161) -6.16% 336 Transportation Equipment Man $ 91,886.39 $ 108,004.54 $ (16,118) - 14.92% 442 Furniture and Home Furnishings $ 318,377.69 $ 331,969.54 $ (13,592) -4.09% 511 Publishing Industries $ 50,508.40 $ 58,570.65 $ (8,062) - 13.77% 518 Internet Service Providers $ 21,951.73 $ 27,865.91 $ (5,914) - 21.22% 522 Credit Intermediation $ 55,074.54 $ 59,227.78 $ (4,153) -7.01% 339 Miscellaneous Manufacturing $ 11,523.80 $ 14,524.00 $ (3,000) - 20.66% WARN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 25 W INFORMATIONAL MEMO Page 5 The following charts show 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. Retail Services $2,500,000 $1,600,000 $2,400,000 $1,400,000 _ $2,300,000 52010 12010 $1,200,000 $2,200,000 52011 52011 92012 $1,000,000 52012 $2,100,000 ■ 2013 i 52013 $2,000,000 52014 $800,000 52014 $1,900,000 42015 $600,000 02015 $1,800,000 $400,000 '. :.... '., $1,700,000 $200,000 $1,600,000 j -- $1,500,000 $ Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q2 Q3 Q4 WARN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -03 2015MEMO (Dec 2015).docx 27 W. INFORMATIONAL MEMO Page 6 Below is Schedule IV which shows quarterly gambling tax earned for the prior year compared to the current year. (c) 2015 Schedule IV - Gambling Tax (a) Quarter 2014 2015 (c) 2015 INCREASE (DECREASE) Quarter 2014 2015 Prorated YEAR OVER YEAR BUDGET VARIANCE Earned Actual Actual Budget Amount % Amount % Q1 $ 678,358 $ 698,773 $ 615,337 $ 20,415 3% $ 83,436 14% Q2 666,716 679,484 604,777 12,768 2% 74,707 12% Q3 678,302 677,923 615,286 (379) 0% 62,637 10% Q4 698,517 - 633,623 159,808 Totals $ 2,721,893 $ 2,056,180 $ 2,469,024 $ 32,803 - $ 220,780 - Gambling taxes for the 3rd quarter ended September 30th, are at targeted levels compared with 2014 and $62K or 10% over 2015 budget. Casinos within the City continue to do well. Schedule V shows monthly admissions tax receipts for the prior year and current year to date. Schedule V - Admissions Tax (b) Admissions tax receipts are 18% above as indicated for the current third quarter total. Year -to- date collections are at the anticipated receipt levels. Compared to budget, this is a decrease of $19,202.00, or 4% lower than the prorated budget year -to -date. (a) Gambling tax currently includes card games, punch boards, pull tabs, and amusement games. (b) Excludes golf course admissions tax. (0) Actuals reflected in Schedules IV and V are amounts earned through second quarter 2015. W: \FIN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 29 (c) 2015 INCREASE (DECREASE) Quarter 2014 2015 Prorated YEAR OVER YEAR BUDGET VARIANCE Earned Actual Actual Budget Amount % Amount % Q1 $ 135,045 $ 129,245 $ 160,000 $ (5,800) -4% $ (30, 755) -19% Q2 149,487 171,745 160,000 22,258 15% 11,745 7% Q3 135,919 159,808 160,000 23,889 18% (192) 0% YTD 420,451 460,798 480, 000 (19,202) -4 Q4 139,163 - 160,000 - Totals $ 559,614 $ 460,798 $ 640,000 $ 40,347 - $ (19,202) - Admissions tax receipts are 18% above as indicated for the current third quarter total. Year -to- date collections are at the anticipated receipt levels. Compared to budget, this is a decrease of $19,202.00, or 4% lower than the prorated budget year -to -date. (a) Gambling tax currently includes card games, punch boards, pull tabs, and amusement games. (b) Excludes golf course admissions tax. (0) Actuals reflected in Schedules IV and V are amounts earned through second quarter 2015. W: \FIN Projects \Sales Tax Information\2015 \Info Memo Sales Tax - 2015 -Q3 2015MEMO (Dec 2015).docx 29 30 City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance & Safety Committee FROM: Peggy McCarthy, Finance Director DATE: January 13, 2016 SUBJECT: Financial Reporting to Council in 2016 ISSUE Discuss the frequency, timing and report content for financial reporting to Council in 2016. BACKGROUND The 2015 -2016 Mid - biennium budget amendment included an additional $420,000 in 2015 and $643,000 in 2016 for the Police Department and $680,000 in 2015 and $713,000 in 2016 for the Fire Department to maintain existing service levels; largely for salary and benefit costs. Discussion at the December 14, 2015 Council Committee of the Whole meeting included a request by Council for more frequent and detailed financial reporting in 2016, especially with regard to these two departments. It was suggested that the first report be presented no later than February 28, 2016. DISCUSSION In response to this request and to ensure the Council and the public is apprised on a timely basis of the financial results of the City, the following reporting schedule is proposed. What - Budget to Actual Financial Report When Where 2015 Annual - General Fund preliminary February 17 Finance & Safety Committee 2016 January - Fire & Police departments February 17 Finance -& Safety Committee 2015 Annual - Citywide May 2 Council — Regular meeting 2016 Quarter 1 - Fire & Police departments May 3 Finance & Safety Committee 2016 Quarter 1 - Citywide May 16 Council — Regular meeting 2016 Quarter 2'- Fire & Police departments August 2 Finance & Safety Committee *` 2016 Quarter 2 - Citywide August 22 Council — COW meeting 2016 Quarter 3 - Fire & Police departments November 8 Finance & Safety Committee 2016 Quarter 3 - Citywide November 21 Council — Regular meeting ** This meeting has traditionally been canceled because it coincides with Night Out Against Crime. Should the meeting be cancelled again this year, the report will be placed in the Committee members' City Hall mailboxes; discussion can ensue at the second Finance & Safety Committee meeting on August 23rd RECOMMENDATION Information only. 31 32 City of Tukwila Allan Ekberg, Mayor TO: Mayor Ekberg Finance and Safety Committee FROM: Rachel Bianchi, Communications and Government Relations Manager DATE: January 11, 2016 SUBJECT: 2016 Legislative Agenda ISSUE The City of Tukwila develops an annual legislative agenda for use in Olympia during the legislative session. BACKGROUND The City's Legislative Agenda provides direction to staff and consensus among the elected officials as to what policy positions are taken on behalf of the City of Tukwila during the legislative session. DISCUSSION None. FINANCIAL IMPACT None. RECOMMENDATION The Council is being asked to approve the resolution and consider this item at the January 25, 2016 Committee of the Whole meeting and subsequent Special Meeting that night so that the agenda is complete by AWC's City Action Days on January 27 and 28. ATTACHMENTS Resolution in draft form Attachment A — Legislative Agenda 33 34 DRAFT A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A LEGISLATIVE AGENDA FOR USE DURING THE 2016 WASHINGTON STATE LEGISLATIVE SESSION. WHEREAS, the City Council has agreed to pursue certain legislative issues for 2016; and WHEREAS, the City Council recognizes this agenda is not all encompassing, in that certain additional items may arise during the legislative session that require support or opposition; and WHEREAS, a legislative agenda outlines the priority issues that elected officials may discuss when speaking to members of the Washington State Legislature; and WHEREAS, the City Council agreed to these priorities at the Special City Council Meeting on January 25, 2016; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: The Tukwila City Council has identified priorities for the 2016 Washington State Legislative Session that provide a framework for advocacy on behalf of the community. The City of Tukwila 2016 Legislative Agenda is hereby incorporated by reference as Attachment A. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Meeting thereof this day of , 2016. ATTEST /AUTH ENTICATED: Christy O'Flaherty, MMC, City Clerk Joe Duffie, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney Attachment A: City of Tukwila 2016 Legislative Agenda W: \Word Processing \Resolutions \Legislative Agenda for 2016 1 -11 -16 LH:bjs Page 1 of 1 35 Proposed City of Tukwila 2016 Legislative Agenda Transportation & Infrastructure • Funding from key programs such as the Transportation Improvement Board and Public Works Assistance Account are critical for cities in addressing infrastructure and transportation needs. • Previous raids on the Public Works Assistance Account resulted in a loss of $9.6 million in loans to Tukwila alone which would have funded critical infrastructure in the City. • The State Legislature should fully fund these and other programs, such as the Centennial Clean Water Fund and Model Toxics Control Account, to allow cities to meet growing transportation and infrastructure needs. Shared Revenue The State must continue its role as a partner with cities. Maintaining existing programs such as Streamlined Sales Tax Mitigation Payments, which provides Tukwila over $1.1 million annually, is part of this partnership. In addition, the state must retain the local share of liquor taxes to allow jurisdictions to address impacts, such as public safety, of privatized liquor in our cities. Revenue Reform • Allow cities the authority and flexibility to address the fact that growth in the cost of services continue to outstrip revenues. • The state should amend the law that limits annual property tax growth to 1 percent and work with cities to authorize additional funding flexibility and opportunities at the local level. Public Records • Provide cities with additional tools to address public disclosure requests that are voluminous, overly broad, commercially- driven or retaliatory in nature. • The City of Tukwila is committed to - and has a long history of — making public documents as accessible as possible; however, many of the more onerous public disclosure requests require an inappropriate use of tax payer dollars, particularly when subsidizing requests tied to commercial or personal gain. Human Services Funding • The City of Tukwila is committed to local funding for human services, and we know that as the city with the lowest median income in King County, many of our residents rely on local, county, state and federal services for basic survival. • While we continue to do our part, we cannot do it alone and will continue to rely heavily on county, state and federal partners to meet the needs of the most vulnerable. • We strongly encourage the state to adequately fund human services programs for the health of the safety net.