The URL can be used to link to this page

Home My WebLink AboutCOW 2017-11-27 Item 3 - Public Hearing - 2018 Commercial Parking Tax Legislation (TMC Chapter 3.48)COUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Ma is review Council review 11/27/17 SW 4/.14? bl_.� 12/04/17 SW 11/27/17 ❑ Motion Mtg Date /1 Resolution /1 Ordinance ❑ Bid Award Mtg Date /1 Public Hearing ❑ Other Mtg Date Mtg Date Mtg Date 12/4/17 Nitg Date 12/4/17 ITEM INFORMATION ITEM No. 3 &4.A. 1 STAFF SPONSOR: SHERRY WRIGHT ORIGINAL, AGENDA DATE: 11/27/17 AGENDA IIEvM Ti1'LE Amend TMC Chapter 3.48 - Commercial Parking Tax CATEGORY /1 Discussion 11/27/17 ❑ Motion Mtg Date /1 Resolution /1 Ordinance ❑ Bid Award Mtg Date /1 Public Hearing ❑ Other Mtg Date Mtg Date Mtg Date 12/4/17 Nitg Date 12/4/17 Mtg Date 11/27/17 SPONSOR Council Mayor HR Fire TS P&R ❑Police ❑PIF Court DCD I1. Finance SPONSOR'S The Council is being asked to approve the ordinance amending TMC Chapter 3.48 related to SUMMARY commercial parking tax. In addition, an appeal fee is presented via resolution. REVIEWED BY ❑ C.O.W. Mtg. ❑ CDN Comm ❑ Trans &Infrastructure ❑ Arts Comm. DATE: 11/21/17 ►1 Finance Comm. ❑ Public Safety Comm. Comm. ❑ Planning Comm. CHAIR: SEAL ❑ Parks COMMITTEE RECOMMENDATIONS: SPONSOR/ADmIN. Comm Finance Committee -111T: Unanimous Approval; Forward to Committee of the Whole COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED $ $ Fund Source: Comments: MTG. DATE RECORD OF COUNCIL ACTION 11/27/17 MTG. DATE ATTACHMENTS 11/27/17 Informational Memorandum dated 11/21/17 Attachment A - Comparison of Cities Levying Parking Tax Attachment B - Financial Implications of Amending TMC 3.48 Attachment C - Comparison of City of Tukwila Taxes + Late Fees Ordinance increasing tax rate & adding late fee + Resolution adding appeal fee Minutes from Finance Committee Meeting of 11/21/17 12/4/17 1 2 JAWt4h,4 sy City of Tukwila a9oa INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance Committee Allan Ekberg, Mayor FROM: Peggy McCarthy, Finance Director BY: Sherry Wright, Senior Fiscal Coordinator DATE: November 21, 2017 SUBJECT: Revisions to Tukwila Municipal Code 3.48 - Commercial Parking Tax ISSUE Recommendation for Council to modify TMC 3.48 to (1) increase the commercial parking tax rate, and (2) add a penalty for late payment. BACKGROUND In 1998, the Tukwila City Council adopted Ordinance 1852 which provided for a 5 percent tax to be levied on gross revenues generated by commercial parking lots in the city. According to Municipal Research & Services Center (MRSC), Tukwila is one of only six entities in Washington that currently levies a tax on commercial parking. The common feature of cities that levy this tax is proximity to a major transportation system, such as an airport or ferry terminal. TMC requires that parking taxes be remitted on or before the last day of the month following the month during which the taxes were collected. However, the municipal code does not outline a penalty for late payments, which provides no incentive for payments to be made on time. ANALYSIS The 5% commercial parking tax has been in effect since 1998 without a rate increase. Staff recommends increasing the levy from 5% to 15%. This increase will keep the rate comparable to tax rates in surrounding jurisdictions (see Attachment A). In addition, over 50% of the parking taxes in Tukwila were paid late. Implementing a 10% late fee would encourage businesses to submit taxes on time and provide the City with a more predictable cash flow, and bring the parking tax penalty in line with the penalties assessed for other city taxes (See Attachment C). FINANCIAL IMPACT Attachment B highlights the impacts to revenue if the City were to increase the tax rate from 5% to 15%. Currently, the 5% rate results in just under $215,000 in revenue per year. A rate increase to 15% would result in approximately $643,000, or $428,000 in additional revenue, assuming all other factors remain the same. The late fee is intended to encourage timely payment of taxes, and for purposes of discussion, it is assumed that adding a late payment penalty will not result in additional revenues. In accordance with State law, parking tax revenues are currently deposited into Fund 104, Arterial Street Fund, and are restricted for transportation purposes. Any additional revenue received based on a change in city code would continue to be restricted for the same purpose and would be designated for transportation projects that currently have unidentified funding. 3 INFORMATIONAL MEMO Page 2 RECOMMENDATION Council is being asked to approve the parking tax ordinance and fee resolution, and consider this item at the November 27 Committee of the Whole meeting and subsequent December 4 Regular Meeting. ATTACHMENTS A. Comparison of Cities Levying Commercial Parking Tax B. Financial Implications of Amending TMC 3.48 C. Comparison of Tukwila Taxes and Late Fees D. Draft ordinance repealing Ordinance 1852 and reenacting TMC Chapter 3.48 E. Resolution adding appeal fee 4 ATTACHMENT A Comparison of Cities Levying Commercial Parking Tax Entity Levying Tax Tax Rate No Limit Tax Due Date May be monthly, quarterly, or annual Penalty for Late Payment Each muncipality may develop own rules State (RCW 82.80.030) Bainbridge Island 30% Quarterly 10% per month Bremerton 15% Quarterly <30 days = 10% 31-60 days = 15% >61 days = 20% Mukilteo 8% or 25% (depends on location) Quarterly 10% per month SeaTac $3 per vehicle Monthly None Seattle 12.50% Quarterly 5% - 29% (varies according to RCW 82.32.090) Tukwila (current) 5% Monthly None Tukwila (Proposed) 15% Monthly 10% per month W:\1Users\Sherry\Finance Committee\Commercial Parking Tax -City Comparison A - City Comparison 0) ATTACHMENT B Financial Implications of Amending TMC 3.48 CURRENT R Tax Rate = 5% ° .e:, ;.?;. PARKING TAX REVENUE COMMERCIAL PARKING TAX REVENUE Tax Paid On -Time Tax Paid Late Late Fee (10%)1 CURRENT up `-ijul O (N Tax Paid On -Time 43,377 Tax Paid Late Late Fee (n/a) 43,377 Total Lo p N jan - 3,495 mar 10,964 - - 14,459 feb 76,791 9,038 - 9,549 - 63,878 18,587 mar 63,878 4,535 53,591 4,252 - 53,591 8,787 apr - 14,725 56,049 10,872 - - 25,597 may sep 6,882 - 14,411 - oct 21,293 jun - 6,240 nov 11,624 - - 17,864 jul 24,966 7,304 - 11,379 - $ 642,994 18,683 aug $ 642,994 7,599 10,167 - 17,766 sep 7,621 10,292 - 17,914 oct 6,384 10,011 - 16,395 nov 18,436 10,230 - 28,666 dec 8,322 - - 8,322 total $ 100,580 $ 113,751 $ - $ 214,331 PROPOSED Tax Rate = 15% Late Fe - 10% COMMERCIAL PARKING TAX REVENUE PROPOSED Tax Paid On -Time Tax Paid Late Late Fee (10%)1 Total up `-ijul O (N jan 43,377 - - 43,377 feb 55,762 - - 55,762 mar 26,360 - - 26,360 apr 76,791 - - 76,791 may 63,878 - - 63,878 jun 53,591 - - 53,591 56,049 - - 56,049 aug 53,297 - - 53,297 sep 53,741 - - 53,741 oct 49,184 - - 49,184 nov 85,999 - - 85,999 dec 24,966 - - 24,966 total $ 642,994 $ - $ - $ 642,994 1 It is assumed that taxes will be paid on time if a late payment penalty is enacted. W:\lUsers\Sherry\Finance Committee\Commercial Parking Tax -City Comparison Prior Collections 2016 214,331 2015 193,486 2014 143,535 2013 155,860 2012 149,081 00 ATTACHMENT C Comparison of Tukwila Taxes & Late Fees TMC Chapter Enacted in Tax Rate Collection Period Due Date Late Fee Assessed After Late Fee Amount GAMBLING TAX 3.08 1997 From 2% to 20% depending on type of activity Quarterly On or before last day of month following quarter in which tax was collected 15 days late 10% per month ADMISSIONS & ENTERTAINMENT TAX 3.20 � .--.:....,..41 1995 5% Monthly On or before last day of month following month in which tax was collected 1 day late 10% per month COMMERCIAL PARKING TAX 3.48 iiiiwhich 1998 5% Monthly On or before last day of month following month in tax was collected n/a n/a UTILITY TAX (electric, gas, telephone, 0 3.50 cable tv) 2002 6% (2007 +) 5% (2005-2006) 4% (2003-2004) Monthly (small entitles may file annually) On or before last day of month following month in which tax was collected 15 days late 10% per month 9 SOLID WASTE UTILITY 41.1 TAX3.511. 2009 6% Monthly On or before last day of month following month in which tax was collected 15 days late 10% per month REET #1 3.56 4 1986 0.25% Monthly Within 30 days of sale 1 day late 1% interest per month from time of sale until date of payment REET #2`-. 3.60 1999 0.25% Monthly Within 30 days of sale 1 day late 1% interest per month from time of sale until date of payment W:\1Users\Sherry\Finance Committee\Commercial Parking Tax -City Comparison C - All City Taxes 10 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, REPEALING ORDINANCE NO. 1852; REENACTING TUKWILA MUNICIPAL CODE CHAPTER 3.48, "COMMERCIAL PARKING TAX," RELATING TO THE LOCAL OPTION TRANSPORTATION TAX TO INCREASE THE TAX RATE AND ADOPT A PENALTY FOR LATE PAYMENT; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, pursuant to RCW 82.80.030, the City of Tukwila is authorized to fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction; and WHEREAS, in 1998 the Tukwila City Council adopted Ordinance No. 1852, pursuant to RCW 82.80.030, to levy a 5% parking tax on all commercial parking businesses within the City; and WHEREAS, the City Council has determined that a rate increase is warranted as the City has a substantial need to increase tax revenue in order to discharge the expected expenses and obligations of the City, and based on review of neighboring cities' tax rates, and noting that the current tax rate has not been altered since its adoption 20 years ago; and WHEREAS, in addition to a rate increase, the Council desires the adoption of a penalty for late payment, as the timely payment of the tax is difficult to enforce absent a late penalty and nearly 50% of parking taxes in 2016 were remitted to the City after the due date, and it is standard practice for City taxes to include a penalty for late payment in order to provide stability for the City's budgeting purposes; and WHEREAS, the City held a duly noticed public hearing on this tax increase on November 27, 2017; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs Page 1 of 6 11 Section 1. Repealer. Ordinance No. 1852, as codified at Tukwila Municipal Code Chapter 3.48, is hereby repealed in its entirety. Section 2. TMC Chapter 3.48 Reenacted. Tukwila Municipal Code (TMC) Chapter 3.48 is hereby reenacted to read as follows: CHAPTER 3.48 COMMERCIAL PARKING TAX Sections: 3.48.010 Definitions 3.48.020 Exemptions 3.48.030 Local Option Transportation Tax Imposed 3.48.040 Tax in Addition to Other License Fees or Taxes 3.48.050 Exempt Vehicles 3.48.060 Taxes Collected by Business Operators 3.48.070 Late Penalty 3.48.080 Use of Fund 3.48.090 Application Liability and Reporting 3.48.100 Violation/Penalty 3.48.110 Appeal Procedure Section 3. TMC Section 3.48.010 is hereby reenacted to read as follows: 3.48.010 Definitions The following definitions shall apply throughout this chapter: 1. "Commercial parking business" means the ownership, lease, operation or management of a commercial parking lot in which fees are charged for parking. 2. "Commercial parking" means any transaction or arrangement whereby a vehicle is parked and a fee is charged for parking or allowing the vehicle to be parked. Commercial parking shall include instances where a fee is charged specifically for the parking of a vehicle. This shall include any business which uses part or all of its area to park vehicles for a fee where no other service, lodging or business is being provided or conducted in conjunction with the parking of the vehicle. Commercial parking shall also include instances such as when a guest of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before or after his or her lodging or business stay there so that, for a fee, the guest's vehicle is parked at the hotel, motel or other lodging establishment during days when the guest is no longer staying there. W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs 12 Page 2 of 6 Section 4. TMC Section 3.48.020 is hereby reenacted to read as follows: 3.48.020 Exemptions The following exemptions to the commercial parking tax are allowed: 1. Local employee parking, with parking spaces provided or reserved for use by an employee who works within the City, where the employee parks his or her vehicle in connection with his or her employment, without regard to whether arrangements or payment for the parking is made by the employee or by his or her employer. 2. Apartments and condominiums, where parking is provided in conjunction with arrangements for residential living spaces. 3. Offices, retail establishments, warehouses and industrial buildings, where parking is provided in association with tenant arrangements for the use of such facilities. Section 5. TMC Section 3.48.030 is hereby reenacted to read as follows: 3.48.030 Local Option Transportation Tax Imposed There is hereby levied a special local option transportation tax to be imposed in connection with commercial parking businesses within the City. The tax shall be imposed at the rate of 5% 15% of the gross revenues generated by non-exempt commercial parking charges and fees. Section 6. TMC Section 3.48.040 is hereby reenacted to read as follows: 3.48.040 Tax in Addition to Other License Fees or Taxes The tax levied under this chapter shall be in addition to any license fee or tax imposed or levied under any law, statute or ordinance whether imposed or levied by the City, State or other governmental entity or political subdivision. Section 7. TMC Section 3.48.050 is hereby reenacted to read as follows: 3.48.050 Exempt Vehicles The tax shall not be levied on vehicles with official State disabled person decals; government vehicles which are exempt from tax, and tax-exempt carpool vehicles. Section 8. TMC Section 3.48.060 is hereby reenacted to read as follows: 3.48.060 Taxes Collected by Business Operators Taxes imposed herein shall be collected by the operators of the commercial parking businesses, and shall be due and payable to the City in monthly installments. The operators of the commercial parking businesses shall remit to the City the local option transportation taxes collected on or before the last day of the month following the month W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs Page 3 of 6 13 during which the taxes were collected. The City shall be authorized to review and inspect financial records involving activities of businesses which are taxable by this tax, at least quarterly each year. Section 9. TMC Section 3.48.070 is hereby established to read as follows: 3.48.070 Late Penalty If a Commercial Parking Business subject to this tax fails to pay any tax required by this chapter within 15 days after the due date thereof, there shall be added to such tax a penalty of 10% of the tax per month for each month overdue, which shall be added to the amount of the tax due. Section 10. TMC Section 3.48.080 is hereby reenacted to read as follows: 3.48.0-7-0080 Use of Fund All revenues, assessments and other charges generated and collected as local option transportation taxes shall be placed in the City's 104 Bridge and Arterial Street Fund, to be used for transportation purposes within the Transportation Element of the Tukwila Comprehensive Transportation Plan, in accordance with RCW 82.80.070; and to be used for administration of the tax, including those activities of the City in keeping and tracking records, financial reports and other documents, reviewing filings and compiling reports by commercial parking businesses, and other activities involved in collection and enforcement of the tax. Section 11. TMC Section 3.48.090 is hereby reenacted to read as follows: 3.48.484090 Application and Liability and Reporting A. Any commercial parking business shall procure from thc City an annual certificate of r. gistration, thc fee for which sha!l initially be $1.00, and it shall be posted in o conspicuous place in thc office of such a business. Annual renewals will be provided without a fcc. AH owners and lessees shall have joint liability for the collection and remittance to the City 401 of such tax. A. All officers, directors and managers of any organization or association operating a Commercial Parking Business, including owners and lessees of a parking facility used for Commercial Parking, shall be jointly and severally liable for the payment of said tax, penalties, and any fine imposed under this chapter W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs 14 Page 4 of 6 GB. The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the City Clerk's officoCity of Tukwila Finance Department. Section 12. TMC Section 3.48.100 is hereby reenacted to read as follows: 3.48.0.90100 Violation/Penalty It is unlawful for any person, firm or corporation engaged in a Ceommercial laParking bBusiness to fail or refuse to collect and remit parking taxes as required by the provisions of this chapter or to gain for himself or herself some advantage or benefit from the tax, whether direct or indirect. Any such violation shall constitute a misdemeanor and shall be punishable by a fine not to exceed $1,000 and/or by imprisonment not exceeding 90 days. Any such fine shall be in addition to any tax and penalties required. Section 13. TMC Section 3.48.110 is hereby established to read as follows: 3.48.1-00110 Appeal Procedure A. Any person aggrieved by the amount calculation of the tax determined to be due to the City pursuant to this chapter may appeal to the Finance Director or his/her designee from such determination by filing a written notice of appeal with the City Clerk within 20 calendar days from the date on which such person was given notice of the tax. The notice of appeal must state the grounds for appeal, including a detailed explanation of why the amount of the tax was incorrect. The Finance Director or designee shall, as soon as practicable, fix a time and place for the hearing for such appcal. Notice of the hearing the date of the hearing review the basis for the appeal, and may request clarification from the appellant. After the review is complete, the Finance Director or designee shall issue an administrative decision that may sustain or modify the amount of tax owed. Notice of the administrative decision shall be sent to the appellant by certified mail within 10 days of issuance. B. The appellant, if aggrieved by the decision of the Finance Director or designee, may then appeal to the City Hearing Examiner within 20 calendar days of the date of -the administrative decision is mailed to the appellant. The notice of appeal must state the grounds for appeal, including a detailed explanation of why the administrative decision is incorrect. The notice of appeal must be accompanied by an Appeal Fee in accordance with the fee schedule adopted by resolution of the City Council. C. Upon timely filing of a notice of appeal, the Finance Director shall schedule a hearing on the appeal before the City's Hearing Examiner. The hearing shall be conducted no Tater than 30 days from the date of the notice of appeal, unless an extension is agreed to by the appellant or otherwise ordered by the Hearing Examiner for good cause shown. Notice of the hearing and the appeal shall be given to the appellant by certified mail at least five days prior to the date of the hearing. W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs Page 5of6 15 D. The hearing shall be governed by the City of Tukwila Hearing Examiner's procedural rules. The hearing shall be de novo. The decision of the City's Hearing Examiner or other hearing body shall be based upon a preponderance of the evidence. The burden of proof shall be on the appellant. The Hearing Examiner or other hearing body may affirm, reverse or modify the Finance Director's decision. E. Within 20 business days, excluding holidays recognized by the City of Tukwila, from the date of the hearing on an appeal under this section, the Hearing Examiner shall issue a written decision which shall set forth the reasons therefor. Section 14. Corrections by City Clerk or Code Reviser. Upon approval of the City Attorney, the City Clerk and the code reviser are authorized to make necessary corrections to this ordinance, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. Section 15. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 16. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force on January 1, 2018 after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2017. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk APPROVED AS TO FORM BY: Rachel B. Turpin, City Attorney Allan Ekberg, Mayor Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: W: Word Processing\Ordinances\Commercial Parking Tax amended -TMC 3.48 11-8-17 SW:bjs 16 Page 6 of 6 trA A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A FEE SCHEDULE FOR TUKWILA MUNICIPAL CODE CHAPTER 3.48, "COMMERCIAL PARKING TAX." WHEREAS, the City Council intends to remove specific amounts for fees and charges from the Tukwila Municipal Code in favor of a City-wide fee resolution; and WHEREAS, the updated commercial parking tax ordinance references an appeal process, including an appeal fee, which will be included as part of the City-wide fee resolution; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Fee Schedule. The following fee shall be charged to appellants by the City of Tukwila Finance Department to appeal a commercial parking tax decision: Type of appeal Fee Hearing Examiner Appeal Fee TMC 3.48.110 $250.00 Section 2. Effective Date. The fee schedule contained in this resolution shall be effective as of January 1, 2018. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2017. ATTEST/AUTHENTICATED: Christy O'Flaherty, MMC, City Clerk Dennis Robertson, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Rachel B. Turpin, City Attorney W:\Word Processing\Resolutions\Commercial parking tax appeal fee schedule 11-14-17 SW:bjs Page 1 of 1 17 18 Finance Committee Minutes November2l, 2017 C. Ordinance: Financing Public Safety Plan Public Works Shops Facility Staff is seeking Council approval of an ordinance to authorize issuance of one or more series of limited tax obligation (LTGO) bonds in the aggregate principal amount not to exceed $20,000,000 to finance the acquisition of land and construction of the Public Works shops facility included in the Public Safety Plan. The Council authorized the acquisition of parcels to site the facility on November 6, 2017. Because the amount and timing of funds needed has a degree of certainty, this ordinance was prepared for adoption now so that the City would have the financing tools in place. In addition, it was prepared to include the greatest level of flexibility, including the option for short-term financing. Staff distributed a new info memo that corrects an error and shows that the debt service will be under what was budgeted by about half. The ordinance will be valid for one year. Chair Seal asked about how the Council would be kept informed or provide necessary approvals throughout the whole purchase process, as some may be concerned this ordinance would serve as a blank check. Ms. Gregory pointed out that on page 54, Section 12(3)(4) the ordinance provides that the Council must receive a report describing the final terms of the Bonds sold pursuant to the Sale document. The Council would also remain closely involved through consideration and potential approval of the purchase and sale agreement for the property. The disclosure document could also be provided to the Council as the transaction proceeds. The Committee expressed support for the ordinance being in place and providing flexibility for future financing decisions. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 27, 2017 COMMITTEE OF THE WHOLE. D. Commercial Parking Tax Legislation Staff is seeking Council approval of an ordinance to amend Tukwila Municipal Code 3.48 to increase the commercial parking tax from 5% to 15% and impose a late penalty of 10% per month. The commercial parking tax was established in 1998 and has not been updated since then. An increase to 15% will make the rate comparable to tax rates in surrounding jurisdictions. There are currently nine parking facilities in Tukwila that charge customers and are therefore subject to this tax. Parking tax revenues are restricted to transportation projects. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 27, 2017 COMMITTEE OF THE WHOLE. E. Resolution: Equity Policy Staff is seeking Council approval of a resolution that would adopt an equity policy for the City. The policy was written by an ad hoc employee committee, then further refined and approved by the Equity and Social Justice Commission. Since the Committee was last briefed, staff presented the draft to other staff in all departments. As a result of that, "gender identity" was added to the list of individuals and groups deserving of equity in Section 1. In section IV.5, "contractors" was added to the list of groups who will receive an equity toolkit from the City. The Equity and Social Justice Commission approved these two changes as well. UNANIMOUS APPROVAL. FORWARD TO NOVEMBER 27, 2017 COMMITTEE OF THE WHOLE. There was consensus to consider the ESRI Enterprise License Agreement as the next order of business. F. Enterprise License Agreement: GIS Mapping Software Staff is seeking Council approval of a two-year agreement with Environmental Systems Research Institute, Inc. (ESRI) in the amount not to exceed $55,000 for a GIS enterprise license. Currently there is one staff member assigned to GIS and this licensing agreement will provide 19