HomeMy WebLinkAboutFIN 2018-04-17 Item 2D - Discussion - Sales Tax Revenue Sector TrendsCity of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Peggy McCarthy, Finance Director
BY: Laura Crandall, Finance Staff
CC: Mayor Ekberg
DATE: April 11, 2018
SUBJECT: Sales Tax Revenue Sector Trends
ISSUE
Tukwila's sales tax revenue is below projections, leading to budgetary constraints.
BACKGROUND
An overview of the City of Tukwila's taxable retail sales by sector shows an average increase of
3% per year. In a survey of taxable retail sales for five South King County cities for the 2011-
2017 period, Tukwila recorded the lowest average increase in taxable sales of all five cities.
Tukwila's largest sales tax revenue sector, Retail Trade, recorded a modest growth of 5% for
the period 2014-2016. Within the sector some lines of business have increased by 15%. The
purpose of this analysis is to take a closer look at categories within sectors that are showing
significant upward or downward movement. These categories make up a large portion of the
sector in some cases. In others, total dollars generated by the category may be small, but the
degree of movement may warrant attention.
The 2014-2016 period was used for the sector analysis because a complete data set through
2017 by sector was not available at the time of this writing.
ANALYSIS
Analysis was performed using the North America Industry Classification System (NAICS), an
index that assigns descriptive industry classifications to six -digit codes. Each six -digit code is
rolled up into a two -digit Sector category. For this analysis, four -digit NAICS codes were used.
The term Sector refers to the entire category. The term Classification refers to segments of
the sector. This level of detail allows for meaningful examination of changes within the sector,
making it possible to identify classifications contributing to a decline or increase of sales within
the sector.
An example of how the codes are constructed is below. The red circle indicates the level of
detail for this analysis.
Sector
Classification
31-33 - Manufacturing
312 - Beverage and tobacco product manufacturing
3121 - Beverage manufacturing
;11.. 31211 - Soft drink and ice manufacturing
312111 - Soft drink manufacturing
121
INFORMATIONAL MEMO
Page 2
Snapshot of Material Changes
2015 was an outlier year, with a spike in taxable for all but one of the cities (Burien) included in
this study. With that in mind, this analysis looks for sectors and Classifications that show
material change between 2014-2016. While in some cases movement up or down may be
significant, if the total taxable sales generated by the classification or sector is lower than $4
million, it has not been included. For the purposes of this study, material change for the period
would be any sector generating more than $4 million in taxable sales in 2016 that has increased
by more than 25% over 2014.
Classifications within the sector that are going against a trend will be highlighted if the trend is
material. For example, the Wholesale Trade sector decreased by $37.6 million, or 20%, but the
classification of Machinery, Equipment, and Supplies increased 25%, or $8.8 million.
Data Sets
Data sets from the Washington State Department of Revenue, Municipal Research and
Services Center, the Washington State Office of Financial Management, and the City of Tukwila
were used and are noted on each table and chart. Some classifications within the data sets are
confidential and could not be used for this analysis.
Tables
Each sector in this document will have an overall table showing sales for the entire sector,
number of business units (Units), and the +/- change. Following the sector table is a table
showing classifications within the sector that show notable movement.
Main Sales Table
Below is the Main Sales Table (Table M) of all sectors recording taxable retail sales in Tukwila.
Total sales for 2016, sales increase or decrease over 2014. and percent of increase in 2016
over 2014 sales is included.
Table M. City of Tukwila 2016 Taxable Retail Sales by Sector
NAICS
44-45 RE
72 AC
23 CO
42 WF
51 INF
53 RE
54 PR
71 AR
81 OT
31-33 MA
56 MA
52 FIF
62 HE
48-49 TR
61 SCHOOLS
SECTOR
2016 Taxable
Retail Sales
2016 $ +/-
over 2014 Sales
2016 % +/-
over 2014 Sales
TAIL TRADE
$ 1,104,979,507
$ 53,783,683
I 5%
COMMODATIONS AND FOOD SERVICES
280,946,808
26,440,007
I
9%
40%
NSTRUCTION
160,134,611
63,695,558
IOLESALE TRADE
150,167,871
-37,620,796
' -25%
ORMATION
97,342,457
26,073,747
27%
AL ESTATE
72,996,828
16,382,088
22% T
OFESSIONAL SERVICES
60,704,760
17,465,765
29%
TS, ENTERTAINMENT, & RECREATION
25,421,971
12,487,149
49%
HER SERVICES
23,005,239
-2,865,544
-12%
NUFACTURING
22,442,370
3,929,789
18%
NAGEMENT SERVICES
16,884,090
4,210,956
25%
IANCE/INSURANCE
7,385,541
1,907,389
26%
ALTH SERVICES
5,054,728
4,908,888
97%
ANSPORTATION
4,860,438
768,983
16%
970,514
Data Source: Department of Revenue Annual Taxable Retail Sales
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INFORMATIONAL MEMO
Page 3
Overview of King County and Five South King County Cities
Tukwila's taxable sales for the period 2010-2017 were reviewed in context with King County,
with a focus on four South King County (SKC) cities: Auburn, Burien, Kent, and Renton.
Taxable Sales: The County showed an average increase in taxable sales of 6% for the period.
All five SKC cities also showed an upward trend. Average growth for the period for Tukwila was
3%, with Kent and Auburn at 5%. Renton was on -trend with the County, recording 6% growth,
and Burien came in above the County trend at 8%.
Population Growth: Four SKC cities grew at a greater rate than the 11% rate reported for King
County. Auburn and Renton had the largest population increase, at 14% and 16% respectively.
The high population growth for Burien and Kent can be largely attributed to annexations.
Tukwila had the lowest population growth, at 7%. (Table 1)
Table 1. Regional Revenue and Population Growth
2010-2017
City
King County
Average Sales Tax
Growth
6%
Total Population
Growth
Auburn
Burienl
Kent2
Renton
5%
8%
5%
6%
Tukwila
3%
11%
14%
37%
30%
16%
7%
Data Source: OFM, MRSC
Figure I. Annual Sales Tax Revenue by City, in Millions
N 30
c
0
25
2
20
15
10
5
0
Renton, $26
1 Annexation 2010
2 Annexation 2010
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INFORMATIONAL MEMO
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Tukwila Sectors Moving
Table 2 shows sectors with notable movement for the 2014-2016 period. Some highlights were:
Construction; and Arts, Entertainment, and Recreation. Retail showed a modest increase of 5%-
-the smallest increase of all sectors shown at the beginning of this document. (Table M)
Figure 2 shows the movement of construction and wholesale trade.
Table 2. City of Tukwila 2016 Taxable Retail Sales by Sector
2016 Taxable Retail 2016 $ +1- 2016 % +1-
NAICS SECTOR Sales over 2014 Sales over 2014 Sales
44-45 RETAIL TRADE $ 1,104,979,507 $ 53,783,683 5%
ACCOMMODATIONS AND
72 FOOD SERVICES 280,946,808 26,440,007 9%
23 CONSTRUCTION 160,134,611 63,695,558 40%
42 WHOLESALE TRADE 150,167,871 -37,620,796 -25%
51 INFORMATION 97,342,457 26,073,747 27%
53 REAL ESTATE 72,996,828 16,382,088 22%
54 PROFESSIONAL SERVICES 60,704,760 17,465,765 29%
ARTS, ENTERTAINMENT,
71 & RECREATION 25,421,971 12,487,149 49%
Figure 2.
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INFORMATIONAL MEMO
Page 5
44-45 Retail Trade
Retail Trade is the City's largest generator of taxable retail sales, with over a billion dollars a
year in activity. (Table 3)
Table 3. 44-45 Retail Trade
2014 2015 2016 +1- 2016 over 2014
Sales $ 1,051,195,824 $ 1,092,047,954 $ 1,104,979,507 $ 53,783,683
Units 2445 2673 3018 +573
Data Source: Washington State Department of Revenue
Both the number of business units and the amount of taxable sales for this sector increased
each year within the period. Taxable sales were up by $53.7 million in 2016 over 2014's figures.
As mentioned before, 2015 year with high taxable sales and 2016 figures in this sector were an
improvement on that year. Four classifications within the sector have taxable sales over $100
million:
• Clothing Stores
• Department Stores
• Electronics and Appliance Stores
• General Merchandise Stores
Table 4. Retail Trade Classifications with Increasing Taxable Sales
2014 2015 2016 +/- 2016 over 2014
Electronics and
Appliance Stores $ 117,981,607 $ 123,835,343 $ 138,867,655 $ 20,886,048
Direct Selling
Establishments $ 5,187,895 $ 9,314,370 $ 11,879,687 $ 6,691,792
Data Source: Washington State Department of Revenue
Of those classifications, Electronics and Appliance stores' sales were a major contributor to
the sector's increase, a growth of almost $21 million, or 15%. This accounted for 39% of the
total increase for the sector. This classification made up 26% of the entire retail sector in 2016.
(Table 4) The number of units grew from 284 to 336.
Direct Selling, a small classification, more than doubled activity for the period, moving from
$5.1 million to $11.8 million.
Table 5. Classifications Moving Against the Sector Trend
• Automobile Dealers' figures were down almost 10%, or $4.4 million.
• Department Store sales decreased in 2016 over 2014 figures by just over $4 million.
Of note is the moderate increase of $1.5 million in 2015, the year in which taxable sales
across sectors were high. The number of units was unchanged (8).
• Electronic Shopping dropped almost $6 million, although number of units increased
slightly.
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INFORMATIONAL MEMO
Page 6
Automobile Dealers
Department Stores
Electronic Shopping
and Mail -Order Houses
Table 5. Retail Trade Classifications with Declining Taxable Sales
2014
$ 65,363,562
$ 154,480,120
$ 16,021,724
Data Source: Washington State Department of Revenue
2015
2016
+/- 2016 over
2014
70,923,413 $ 60,884,953 ($ 4,478,609)
155,986,762 $ 150,425,781 ($ 4,054,339)
15,785,600 $ 10,154,370 ($ 5,867,354)
Total +/- for these classifications ($ 14,400,302)
54 Professional, Scientific, and Technical Services
This sector increased 29%, up more than $17.4 million. Total sales stood at almost $61 million
in 2016.
Table 6. 54 Professional, Scientific, and Technical Services
2014
Sales $ 43,238,995
Units 496
2015
$ 54,033,784
561
2016
$ 60,716,836
624
+/- 2016 over 2014
$ 17,477,841
+128
Data Source: Washington State Department of Revenue
Table 7. Classifications Up and Down
Growth of in this sector can be attributed to an increase in Computer Systems Design and
Related Services; it grew by 70 units and $13.3 million.
There was a decrease of $5.5 million in Architectural, Engineering, and Related.
Table 7. Professional, Scientific, and Technical Services Classifications Increasing and Decreasing
Architectural, Engineering,
and Related Services
Computer Systems Design
and Related Services
2014
$ 6,717,995
$ 23,542,640
Data Source: Washington State Department of Revenue
2015
$ 9,377,094
$ 33,329,141
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2016 +/- 2016 over 2014
$ 1,263,934 $ (5,454,061)
$ 46,899,954 $ 23,357,314
INFORMATIONAL MEMO
Page 7
71 Arts and Entertainment
This sector almost doubled, increasing from $12.9 million in 2014 to $25.4 million in 2016.
Table 8. 71 Arts and Entertainment
2014 2015 2016
+1- 2016 over
2014
Sales $ 12,934,822 $ 23,399,168 $ 25,426,623 $ 12,491,801
Units
36 45 53 +17
Data Source: Washington State Department of Revenue
Other Amusement and Recreation Industries increased by $6.1 million, up 35%. Total
taxable sales in 2016 were $17.3 million, up from $11.2 million in 2014.
The largest classification within this sector is Other Amusement and Recreation Industries,
which includes golf courses, fitness centers, and bowling centers. It also accounts for the
greatest increase within the sector.
A caveat to this sector is that four classifications that were in confidential status in 2014 moved
out of confidential status in 2016, which would account for about 50% of the $12.4 million
increase. It is likely that not all of this increase is attributable to sector growth, as we have no
figures for the confidential classifications prior to 2016.3
72 Accommodations and Food Services
More than quarter -billion dollars are generated by this sector. Sales increased $26.4 million
although business units decreased.
Table 9. 72 Accommodations and Food Services
2014 2015 2016 +1- 2016 over 2014
Sales $254,506,801 $273,883,051 $280,946,808 $ 26,440,007
Units 226 218 213 -13
Data Source: Washington State Department of Revenue
Classifications showing growth were: Traveler Accommodation, up by $9.4 million, or 13%
and Restaurants and Other Eating Places. up $15.7 million, or 8%.
3 The previously confidential classifications are: 7112: Spectator Sports; 7113: Promoters of Performing Arts,
Sports, and Similar Events; 7121: Museums, Historical Sites, and Similar Institutions ($2.8 million 2016); 7131:
Amusement Parks and Arcades ($3.7 million in 2016; $2.9 million in 2015).
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INFORMATIONAL MEMO
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Tukwila Sectors Decreasing
42 Wholesale Trade
Wholesale Trade declined overall for the period despite a significant increase in the number of
business units operating. Figures for 2016 were down 25% on 2014 sales: a $37.6 million drop.
Table 10. 42 Wholesale Trade
2014 2015
2016 +1- 2016 over 2014
Taxable
Sales $ 187,788,667 $ 235,682,536 $ 150,167,871 ($ 37,620,796)
Units 1581 1600 1683 +102
Data Source: Washington State Department of Revenue
Table 11. Movement of Major Classifications within the Sector
Three classifications make up more than 80% of the total annual taxable sales in this sector,
shown in the table below.
1. Motor Vehicle/parts/supplies: While the number of business units increased by 5,
taxable sales dropped by $46.2 million for the period; falling from $67.2 million in 2014
to $20.9 million in 2016, or 69%.
2. Professional and Commercial Equipment registered an 11% drop in sales during the
high -revenue year of 2015, even while the number of units increased by 6. It rebounded
in 2016 to just under 2014 sales figures.
Table 11. Movement of Major Classifications within the Sector
Motor Vehicle and Motor
Vehicle Parts
Machinery, Equipment, and
Supplies
Professional and Commercial
Equipment and Supplies
2014 2015 2016 +/- 2016 over 2014
$ 67,287,390
$ 35,760,651
$ 48,004,497
Data Source: Washington State Department of Revenue
$ 113,860,049
$ 47,169,164
$ 34,672,939
$ 20,997,037
$ 44,627,333
$ 47,759,191
($ 46,290,353)
$ 8,866,682
($ 245,306)
Against the Sector Trend
Machinery, Equipment, and Supplies grew $8.8 million in 2016 over 2014 figures, a gain of
11%. The number of business units was up 25%, increasing from 250 to 275.
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Small -Sectors Increasing
31-33 Manufacturing
Manufacturing units increased from 601 to 642 for the three-year period, and revenue
increased from $18.5 million in 2014 to $22.5 million in 2016.
Table 12. 32 Manufacturing
2014 2015 2016 +1- 2016 over 2014
Taxable
Sales $ 18,512,581 $ 19,880,153 $ 22,442,370 $ 3,929,789
Units
601 581 642 +41
Data Source: Washington State Department of Revenue
The number of beverage manufacturers grew from 76 units in 2014 to 101 units in 2016, with
revenue almost doubling from $600,000 in 2014 to $1.1 million in 2016. Within this
classification are brewers and distillers.
62 Health Services
Health Services taxable retail sales in 2016 was over $5 million, an increase of more than $4.9
million over 2014. The most active classifications within this sector were Vocational
Rehabilitation Services, which makes up about 75% of the total, and Offices of Other Health
Practitioners, which increased from under $100,000 to over $1.5 million for the period.
2014
Taxable
Sales $ 145,840
Units 33
Table 13. 62 Health Services
2015 2016 +1- 2016 over 2014
$ 338,482
33
$ 5,054,728 $ 4,908,888
40 +7
Additional Questions/Considerations:
Was there a change in tax law/reporting/classification?
What is the trend in other cities within sectors and classifications?
What are we missing from the confidential classifications?
RECOMMENDATION
Discussion only
ATTACHMENTS
Appendix
Powerpoint
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129
130
APPENDIX.
Regional General Retail Sales
Table A.
City
Auburn
Burien
Kent
Renton
Tukwila
Grand Total
2010
20%
6%
23%
28%
23%
100%
City Percent of Combined Annual Regular and Optional Sales Tax Revenue by Year
2011
20%
7%
2012 2013
20% 20%
7% 7%
23%
28% 28%
23% r 23%
27%
2014
20%
8%
23%
28%
2015
2016 2017
20% 19%
7% 8%
22% 23%
28%
30%
19%
8%
23%
29%
24% 22%
100% 100%
22%
21%
22% 21%
20%
100% 100% 100% 100%
100%
Data Source: Municipal Research and Services Center and Washington State Department of Revenue
Table B. SKC City Regular and Optional Annual Sales Tax Revenue
City j 2010 2011 2012 2013 2014 2015 _I 2016 J; 2017
Auburn 1 $ 12,286,732 $ 12,887,253 $ 13,037,325 $ 14,364,200 $ 15,622,791 $ 16,865,539 ! $ 16,973,594' $ 17,581,514
Burien 4,006,5681 4,378,688 4,645,268 5,037,874 5,769,855 5,892,128 6,898,283 7,483,936
Kent ' 14,331,270 15,336,714 15,460,397 16,210,975 17,598,065 18,681,783 20,390,704 20,848,288
Renton �L__ 17,198,220 17,764,532 18,564,670 20,416,372 21,512,379 23,439,266 26,353,246 26,331,634
Tukwila 14,317,806 15,589,305 14,882,653 15,882,277 16,014,990 18,521,046 18,358,690 18,125,678
Grand Total $ 62,140,596 $ 65,956,493 $ 66,590,313 $ 71,911,698 $ 76,518,082 $ 83,399,762 $ 88,974,516 $ 90,371,050
IL Data Source: Municipal Research and Services Center and Washington State Department of Revenue
Table C. Percent Increase Over Prior Years' Regular and Optional Sales Tax Revenue, by City Average for
Location Name 2011 2012 2013 2014 2015 2016 2017 the period
King County 5% 7% 7% 8% 10% 8% N/A 6%4
Auburn 5% 1% 9% 8% 7% 1% 3% 5%
Burien 8% 6% 8% 13% 2% 15% 8% 8%
Kent 7% 1% 5% 8% 6% 8% 2% 5%
Renton 3% 4% 9% 5% 8% 11% 0% 6%
Tukwila 8% -5% 6% 1% 14% -1% -1% 3%
Data Source: Municipal Research and Services Center and Washington State Department of Revenue
Table D. April 1 Population Estimates
City/Town Name 2011 2012 2013 2014 2015 2016 2017
Auburn 70,705 71,240 73,235 74,630 75,545 77,060 78,960
Buriens 47,660 47,730 48,030 48,240 48,810 50,000 50,680
Kent6 118,200 119,100 j 120,500 121,400 122,900 124,500 127,100
Renton 92,590 93,910 95,540 97,130 98,470 101,300 102,700
Tukwila 19,050 19,080 19,160 19,210 19,300 19,540 19,660
Data Source: OFM
4 Does not include 2017, which was unavailable. Average is for 2011-2016
s Annexation 2010
6 Annexation 2010
SECTOR
44-45 RETAIL TRADE
72 ACCOMMODATIONS AND FOOD SERVICES
23 CONSTRUCTION
42 WHOLESALE TRADE
51 INFORMATION
53 REAL ESTATE
54 PROFESSIONAL SERVICES
71 ARTS, ENTERTAINMENT, & RECREATION
81 OTHER SERVICES
31-33 MANUFACTURING
56 MANAGEMENT SERVICES
52 FINANCE/INSURANCE
62 HEALTH SERVICES
48-49 TRANSPORTATION
61 SCHOOLS
City of Tukwila 2016 Taxable Retail Sales by Sector
2016 Taxable Retail
Sales
2016 $ +/-
over 2014 Sales
2016 % +/-
over 2014 Sales
$ 1,104,979,507 $ 53,783,683 5%
280,946,808 26,440,007 9%
160,134,611 63,695,558 40%
150,167,871 -37,620,796 -25%
97,342,457 26,073,747 27%
72,996,828 16,382,088 22%
60,704,760 17,465,765 29%
25,421,971 12,487,149. 49%
23,005,239 -2,865,544 -12%
22,442,370 3,979,789 18%
16,884,090 4,210,956 25%
7,385,541 1,907,389 26%
5,054,728 4,908,888 97%
4,860,438 768,983 16%
970,514 -3,869,470 `.
Data Source: Department of Revenue Annual Taxable Retail Sales
-399%
0)
-P
City of Tukwila Sales Tax Revenue Trends
• Regional Snapshot
• Large -Sector Movement
• Small -Sector Movement
City of Tukwila, April 2018
About the Analysis
• Material change from 2014-2016
• Data Sets from
• Sector Movement
• Increasing
• Decreasing
• Classifications moving against trend within
the sector
City of Tukwila, April 2018
NAICS Indexing System
• Explanation of Sectors and Classifications.
Sector
Classification
Ail- 31 -33 -Manufacturing
31.2 - Bei erage and tobacco product manufacturing
3121 - Beverage manufacturing
31211- Soft drink and ice manufacturing
312111 - Soft drink manufacturing
City of Tukwila, April 2018
Regional Snapshot: Sales Tax and Population
Data Sources: Municipal Research and Services Center; Washington State Office of Financial Management
Table 1. Regional Revenue and Population
Growth 2010-2017
City
Average Sales Tax
Growth
King County
Auburn
Burien
Kent
Renton
Tukwila
6%
5%
8%
5%
6%
Total Population
Growth
11%
14%
37%
30%
16%
3%
7%
Data Source: MRSC, OFM
City of Tukwila, April 2018 4
Annual Sales Tax Revenue
Data Source: Municipal Research and Services Center
v,
30
0
25
20
15
10
5
0
Annual Sales Tax Revenue by City, 2010-2017
Renton, $26
Kent, $21
Tukwila, $18.13
Sum of 2010
Sum of 2011 Sum of 2012
Sum of 2013 Sum of 2014
City of Tukwila, April 2018
Sum of 2015
Auburn, $18
Sum of 2016 Sum of 2017
5
Overview of Large -Sector Movement in Tukwila
City of Tukwila 2016 Taxable Retail Sales by Sector
NAICS
44-45
72
23
42
51
53
54
71
SECTOR
RETAIL TRADE
ACCOMMODATIONS AND FOOD
SERVICES
2016 Taxable Retail
Sales
2016 $ +/-
over 2014 Sales
$ 1,104,979,507 $ 53,783,683
2016 %+/-
over 2014 Sales
5%
280,946,808 26,440,007 9%
CONSTRUCTION 160,134,611 63,695,558 40%
WHOLESALE TRADE 150,167,871 -37,620,796 -25%
INFORMATION 97,342,457 26,073,747 27%
REAL ESTATE 72,996,828 16,382,088 22%
PROFESSIONAL SERVICES 60,704,760 17,465,765 29%
ARTS, ENTERTAINMENT, &
RECREATION 25,421,971 12,487,149 49%
City of Tukwila, April 2018
Large -Sector Movement: Retail up 5%
Table 3. 44-45 Retail Trade
Sales
Units
2014
2015
2016
+1- 2016 over
2014
$ 1,051,195,824 $ 1,092,047,954 $ 1,104,979,507 $ 53,783,683
2445
2673
3018
+573
Data Source: Washington State Department of Revenue
City of Tukwila, April 2018
Retail Classifications Increasing: Electronics and Direct -Selling
Table 4. Retail Trade Classifications with Increasing Taxable Sales
Electronics and
Appliance Stores
Direct Selling
Establishments
2014
2015
2016
+1- 2016 over 2014
117,981,607 $ 123,835,343 $ 138,867,655 $ 20,886,048
5,187,895
$ 9,314,370
11,879,687 $
6,691,792
Data Source: Washington State Department of Revenue
City of Tukwila, April 2018
Retail Classifications Declining: Auto, Dept. Stores, Electronic/Nail Order
Table 5. Retail Trade Classifications with Declining Taxable Sales
Automobile
Dealers
Department
Stores
Electronic/
Mail -Order
2014
2015
2016
+/- 2016 over 2014
$ 65,363,562 $ 70,923,413 $ 60,884,953 ($ 4,478,609)
$ 154,480,120
$ 155,986,762
$ 16,021,724 $
$ 150,425,781
15,785,600 $
($ 4,054,339)
10,154,370 ($ 5,867,354)
Total +/- for these classifications
Data Source: Washington State Department of Revenue
City of Tukwila, April 2018
($ 14,400,302)
Other
Large -Sector
Movement
• 71 Arts and Entertainment
• 72 Accommodations and Food
• 54 Professional, etc. Services
• Wholesale Trade
1
ll
City of Tukwila, April 2018 10
Honorable Mention: Manufacturing and Health Services
Table 12. 32 Manufacturing
Taxable Sales
Units
2014
$ 18,512,581
601
2015 2016
$ 19,880,153 $ 22,442,370
581 642
2016 over 2014
$ 3,929,789
+41
Data Source: Washington State Department of Revenue
Table 13. 62 Health Services
Taxable Sales
Units
2014
$ 145,840
33
2015
$ 338,482
33
2016 +/- 2016 over 2014
$ 5,054,728 $ 4,908,888
40 +7
City of Tukwila, April 2018 11
Additional
Questions/Considerations
• Was there a change in tax law/reporting/classification?
• How do Tukwila's sector trends compare to other SKC
cities?
• What is the trend in other cities within this category?
• What are we missing from the confidential classifications?
Laura Crandall, Iaura.Crandall@tukwilawa.gov
City of Tukwila, April 2018