HomeMy WebLinkAboutFIN 2018-10-16 Item 2B - Ordinance - Gambling TaxCity of Tukwila
Allan Ekberg, Mayor
TO:
INFOR ATIONAL E ORANDU
Finance Committee
FROM: Rachel Bianchi, Deputy City Administrator
Vicky Carlsen, Deputy Finance Director
BY: Aaron Williams, Fiscal Coordinator
CC: Mayor Ekberg
DATE: August 10, 2018
SUBJECT: Proposed increase to city's gambling activities tax
Updated from September 5, 2018 Finance Committee meeting and
September 10, 2018 Committee of the Whole meeting
ISSUE
The City Council is being asked to modify the Tukwila Municipal Code (TMC) to increase the
gambling activities tax on cardrooms by 1%.
BACKGROUND
In 2011 the City Council adopted ordinance 2349, which set the most recent tax rates for
gambling activities, which include bingo games, raffles, amusement games, punchboards, pull -
tabs and cardrooms. The ordinance set a rate for each of these, with a three -tiered rate
structure for tax rates associated with card rooms:
• An initial rate of 10%
• When more than five are open the rate moves to 15%
• If more than six, the rate moves to 20%
Currently, there are five -four cardrooms in Tukwila, resulting in a 10% tax on the gross receipts
of each establishment. The City collected $3.8 million in gambling taxes in 2017.
DISCUSSION
The Administration proposes to raise the rate associated with cardrooms by 1%. Per the TMC,
gambling taxes are used primarily for public safety. Public Safety accounts for more than 56%
of the City's general fund. State law caps the tax on cardrooms at 20%.
Jurisdictions in the county vary as to how they regulate and tax card rooms, and many ban such
establishments all together. The City of Auburn has one of the lowest rates at 4%, and
according to staff research, the City of Redmond has the highest at 12%. Both the City of Kent
and King County levy the 11% rate.
Staff estimates that a 1% increase in the tax levied on cardrooms would generate approximately
$380,000 $350,000 in additional revenue in 2019. The City heads into the 2019/2020 budget
process with the reality that projected revenues will not meet expenditures. The Administration
has directed departments to reduce expenditures in the next biennium by 3% (except for Police
and Fire, who were held at a 1.5% reduction), but additional resources are needed in order to
provide the current level of City services. A small increase in the gambling tax is an opportunity
to help align revenues with expenditures in the coming biennium.
5
INFORMATIONAL MEMO
Page 2
Follow up after September 5.2Q18 Finance Committee and September 10,2Q10|
Committee ofthe Whole
Staff was asked to perform outreach to the four card nJonns located in Tukwila and provide on
update atesubsequent Finance Committee rnemUnq. The fo||ovvinqrepresents the responses
from the outreach to the card rooms as well as provides additional research and statistics
qathereddurinQthe process.
OUTREACH
City staff members met with representatives from all four card rooms in Tukwila to discuss the
proposed increase inqomb|inOtax from 1O96to1196. [)uhnq these meetingothere was also a
qeneral discussion of what services the City provided and staff answered various questions and
concerns from the card room representatives. Here are some ofthe genana|comments made
from the various business owners.
• Most owners and manaqers expressed concerns about their profitability with an
additional increase inthe gan1Ninq tax. They all discussed how competitive their market
is and that their costs are hsinq due tosalary, benefite, payouts, and nnmrketinq.
* There was not as much concern expressed with the chanqe in business license fees.
w Two ofthe businesses appreciated the balanced approach bothe budOet process, that
the City was propominq396oMOVinqreductions aowell aonew revenue sources.
w Many representatives discussed how the current staterequ|ationo. which limit the
number oftables to15 per card room and the maximum bet et $3OO.make itdifficult to
be successful.
* At least two owners discussed the number and demoqraphics of the jobs provided.
Some stated that dealers can q0000a|nnOat $100.000 per year. It was also stated that
70% of their staff are earninq minimum waqe, althouqh the averaqe waqe with tips
ranOaafrom $38to$4Oper hour. One owner stated that many ofthese jobs donot
require aoo||eAed8qnseand some don't require ahiqhschool diploma.
• There was also concern expressed that the rioinqcost ofthe minimum vvmqe.the chmnqe
infamily leave and medical leave, was not beop|nq pace with the increase inqroao
qannb/inq receipts.
• One of the card rooms located on Interurban Ave made a request for a cross walk to be
installed to improve safety and improve connections between the card rooms in that
area.
• Parhinqwas aconcern for another card room, oteUnq that the lack ofporkinVinthe area
neqadve|yaffeCtetheirpatronaqemndhaooehedtovvorkYxiththeC|tytVLt|||zeC|ty-
ovvnedpropertynoxtdoor. This same card room also expressed the need for ecross
walk toaccommodate pedestrians croesinOthe street between casinos.
/\coordinq to theVVoshinqtOn State Ganlb|inq Connnn|eaion there are approximately 49 card
rooms inthe state. Based on the published financial reports the number of card rooms reportinq
Gnet loss has ranqadfrom 2S96in2U14to1896in2O10. |n2O1G'the most recent published
data on|ine, there were five card rooms listed within Tukwila. Since then, the Palace Tukwila
has closed. |n2O16. three ofthe card rooms were oparoUnQ ate net profit and were inthe top
ten card rooms |nthe state. Based onnet income, the Macau Casino was ranked #1.the
Riverside Casino was #Oand the Great American Casino was ranked #8. The Palace Tukwila
and the Fortune Casino were both shown as operatinq at a net loss and were the lowest
performing card rooms inthe state.
INFORMATIONAL MEMO
Page 3
In discussions with the Fortune Casino, they stated that there was an ownership change in 2017
and early results show that the card room is operating near break-even for 2017: a significant
improvement over 2016, which saw a loss of $1.08 million.
The Table below uses information from Tukwila's Business License and the Washington State
Gambling Commission. Attachment A includes the detailed financial summaries for fiscal years
2016 and 2015.
2018 Employees
FY 2014-2016 Net Income
or (Loss)
2016
Full -Time
Part -Time
2014
2015
Fortune Casino **
54
105
($640,529)
($1.08 M)
Great American Casino *
11
0
$1.44 M
$1.6 M
$2.25 M
Macau Casino
42
112
$1.93 M
$2.4 M
$4.34 M
Riverside Casino
66
125
$685,000
$1.2 M
$2.68 M
Golden Nugget Casino **
($380,432)
($296,239)
Palace Tukwila
($785,040)
* While researching these statistics it was discovered that Great American Casino may likely be under -reporting
number of employees; staff will be looking into this issue.
** Fortune Casino took the place of the Golden Nugget Casino in 2015.
HISTORICAL REVENUES FROM CARD ROOM GAMBLING TAX
City staff reviewed historical gambling tax collections between 2011 through second
quarter 2018 and an estimate for the second half of 2018. Projected year-end for 2018
is slightly lower than 2017 due to an incident at one of the card rooms earlier this year.
Revenues from card room gambling tax has increased from $1.68M in 2011 to $3.8 M
for 2017.
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
2011
Gambling Tax - Historical Revenues 2011-2018 (estimated)
MY?
2012
2013
NOW
2014
:
2015 2015
2017
Fortune 3 Golden Nugget Palace , Macau m Riversid e N. Great American 2018 Estimate
2018 est.
7
INFORMATIONAL MEMO
Page 4
CURRENT GAMBLING TAX RATES FOR DIFFERENT JURISDICTIONS
AG@comparison, below are current card room q@0bliOg tax rates for some Dfthe
surrounding jurisdictions.
Local tax rates for card rooms
City of Tukwila
1O%(0-5card rooms)
lS96h6card rooms)
%O96(more than 6)
City nfSeattle
Not permitted
King County (unincnrporoted)
11%
City ofRedmond *
12%
City ofAuburn **
496
City ofKent
1196
City ofKirkland
11%
City pfRenton
1096
City of3eaTac
1096
City nfShoreline
I0y6
City ofLakewood
ll%
The City nfRedmond currently does not have any card rooms
~* The City of Auburn lowered their rate from 12% to 4% in 2010 due to economic conditions; there have been recent
discussions about raising the rate.
RECOMMENDATION
Council isbeing asked tOforward this item to the October 22.2O18Committee ofthe Whole
meeting and subsequent November 5, 2018Regu|mr Meeting for adoption to approve the rate
increase effective January 1, 2019. This will allow sufficient time for notification to affected
businesses.
ATTACHMENT
Draft ordinance
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, AMENDING ORDINANCE
NOS. 2349 §2 AND 1809 §1 (PART), AS CODIFIED AT
TUKWILA MUNICIPAL CODE SECTION 3.08.030, "TAX
RATES," TO INCREASE THE TAX ON CERTAIN
GAMBLING ACTIVITIES; REPEALING ORDINANCE NOS.
2230, 2150 AND 1891; PROVIDING FOR SEVERABILITY;
AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the social card rooms operating in Tukwila generate significant
gambling tax revenues for the City; and
WHEREAS, there is a cost to patrol and enforce City codes related to gambling;
and
WHEREAS, the more card rooms operated as a commercial stimulant, the more
City costs increase; and
WHEREAS, pursuant to the City Council's power to tax certain activities for
revenue purposes as set forth in RCW 9.46.110, the City Council now desires to
increase the tax levied on any social card room operated as a commercial stimulant,
upon certain conditions, by amending Tukwila Municipal Code (TMC) Section
3.08.030.A.4; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 3.08.030, "Tax Rates," Amended. Ordinance Nos.
2349 §2 and 1809 §1 (part), as codified at TMC Section 3.08.030, are hereby amended
to read as follows:
A. Pursuant to RCW 9.46.110 and RCW 9.46.120, as amended by the Laws of
Washington, effective July 27, 1997, there is levied upon all persons, associations and
organizations who have been duly licensed by the Washington State Gambling
Commission, as authorized by law, the following tax:
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1. Bingo games and raffles: To conduct or operate any bingo games and
raffles, a tax rate of 5% of the gross revenue received therefrom, less the actual amount
paid by such person, association or organization for or as prizes.
2. Amusement game: To conduct any amusement game, a tax rate of 2% of
the gross revenue received therefrom, less the actual amount paid by such person,
association or organization for or as prizes.
3. Punchboards or pulltabs: For the conduct or operation of any
punchboards or pulltabs, a tax rate of 5% of the gross receipts from such activities for
commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the
gross receipts less the amount paid out as prizes for charitable or nonprofit
organizations.
4. Social card games:
a. For the conduct or operation of any premises or facility used to play
social card games, a tax rate of 1444 11% of the gross receipts received therefrom;
provided that when the number of card rooms in the City exceeds five, the tax rate shall
increase to 15% of the gross receipts received therefrom. Additionally, when the
number of card rooms exceeds six, the tax rate shall increase to 20°/0 of the gross
receipts received therefrom.
b. For purposes of this provision, an operating business is defined as: a
business open to the public and engaged in the business of operating a social card
room for a period of 30 days. For purposes of this section, the 30 days are not required
to be consecutive days. After the 30 days of operations, which triggers the increased
tax rate, the Finance Director or his or her designee, shall notify the social card rooms
of the increased rate and that rate shall be paid thereafter by all card rooms in this tax
category, starting the financial quarter after notification.
B. Non -Profit Organizations.
1. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo
or raffles when such activities or any combination thereof are conducted by any bona
fide charitable or nonprofit organization as defined in RCW 9.46.0209, which
organization has no paid or management personnel, and has gross income from bingo
and raffles, or any combination thereof, not exceeding $5,000 per year, less the amount
paid for or as prizes.
2. The Finance Director may waive the tax due each quarter from a bona fide
charitable or nonprofit organization as defined in RCW 9.46.0209. This waiver may
occur only if the charitable or nonprofit organization demonstrates by clear and
convincing documentation that an amount equal to at least 70% of the tax due the City,
as computed pursuant to TMC Section 3.08.030, will be donated to charitable nonprofit
organizations serving the City whose purpose is to provide programs or facilities for
meeting the basic health, education, welfare, or other needs of the residents of the City.
Failure to donate at least 70% of the tax due the City will result in revocation of the
waiver and the disqualification of the bona fide charitable or nonprofit organization to
receive a waiver for future tax payments.
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Section 2. Repealer. Ordinance Nos. 2230, 2150 and 1891 are hereby repealed
in their entirety.
Section 3. 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 4. 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 5. 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 January 1,
2019.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this day of , 2018.
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:
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Attachment A
Licensee
MACAU CASINO/TUKWILA
GREAT AMERICAN CASINO/EVERETT
THE PALACE/LACENTER
CASINO CARIBBEAN/KIRKLAND
ROMAN CASINO
RIVERSIDE CASINO
CRAZY MOOSE CASINO/PASCO
GREAT AMERICAN CASINO/TUKWILA
SILVER DOLLAR CASINO/SEATAC
SILVER DOLLAR CASINO/RENTON
COYOTE BOB'S
CASINO CARIBBEAN/YAKIMA
FREDDIE'S CLUB/RENTON
SILVER DOLLAR CASINO/MILL CREEK
ROYAL CASINO
Summary of House -Banked Card Room Financial Statements
For the Fiscal Years Ending in 2016
(Sorted by Licensee Net Income or (Loss))
City
Tukwila
Everett
LaCenter
Kirkland
Seattle
Tukwila
Pasco
Tukwila
SeaTac
Renton
Kennewick
Yakima
Renton
Mill Creek
Everett
GOLDIE'S SHORELINE CASINO Shoreline
BUZZ INN STEAKHOUSE/EAST WENATCI East Wenatchee
LAST FRONTIER
SLO PITCH PUB & EATERY
HAWKS PRAIRIE CASINO
MACAU CASINO/LAKEWOOD
PALACE CASINO/LAKEWOOD
RED DRAGON CASINO
IRON HORSE CASINO/AUBURN
ROXY'S BAR & GRILL
CARIBBEAN CARDROOM
WIZARDS CASINO
LaCenter
Bellingham
Lacey
Lakewood
Lakewood
Mountlake Terrace
Auburn
Seattle
Kirkland
Burien
JOKER'S CASINO SPORTS BAR & FIESTA Richland
CRAZY MOOSE CASINO/MOUNTLAKE TE Mountlake Terrace
BLACK PEARL RESTAURANT & CARD RC Spokane
ZS RESTAURANT AT ZEPPOZ Pullman
LILAC LANES & CASINO Spokane
CLUB HOLLYWOOD CASINO Shoreline
LUCKY 21 Woodland
LANCER LANES RESTAURANT AND CAS Clarkston
ACES CASINO ENTERTAINMENT Spokane
ALL STAR CASINO Silverdale
PAPAS CASINO RESTAURANT & LOUNGI Moses Lake
RC'S Sunnyside
NOB HILL CASINO Yakima
CHIPS CASINO/LAKEWOOD Lakewood
GREAT AMERICAN CASINO/LAKEWOOD Lakewood
WILD GOOSE CASINO Ellensburg
CLEARWATER
THE GETAWAY CASINO
UBET
NEW PHOENIX
PALACE TUKWILA
FORTUNE CASINO
Wenatchee
Walla Walla
Longview
LaCenter
Tukwila
Tukwila
- - - - - 2016 REVENUES - - - - -
Card Room Other
Revenue Revenue
(1)
$10,739,617
$10,063,312
$14,485,800
$8,189,549
$17,995,374
$11,069,498
$7,616,741
$10,330,422
$6,709,333
$6,915,907
$4,663,728
$4,922,565
$7,505,167
$4,695,632
$5,054,124
$7,309,285
$2,536,207
$11,206,536
$2,477,818
$4,433,767
$6,076,688
$6,110,632
$3,750,846
$6,237,804
$2,905,364
$1,732,383
$4,714,717
$1,836,167
$4,052,309
$4,803,425
$1,139,145
$1,807,795
$5,069,112
$5,718,834
$1,001,900
$1,395,737
$3,262,189
$2,363,842
$902,545
$2,629,666
$5,210,471
$5,869,699
$730,431
$1,794,909
$1,016,593
$2,732,384
$5,491,280
$161,952
$4,303,347
Total
Revenue
Total Net Income
Expenses or (Loss)
(2) (3) [4]
1,854,217 $12,593,834 58,249,964 $4,343,870
2,148,703 $12,212,015 $8,340,122 $3,871,893
2,707,638 $17,193,438 $13,784,844 $3,408,594
1,758,967 $9,948,516 $6,736,429 $3,212,087
481,932 518,477,306 $15,683,158 $2,794,148
1,161,210 $12,230,708 $9,548,054 $2,682,654
2,350,808 $9,967,549 $7,417,695 $2,549,854
3,458,612 $13,789,034 $11,538,301 $2,250,733
1,784,293 $8,493,626 $6,308,659 $2,184,966
1,482,656 $8,398,563 $6,727,460 $1,671,103
870,543 $5,534,271 $3,998,549 $1,535,723
1,975,755 $6,898,320 $5,510,546 $1,387,774
1,868,140 $9,373,307 $8,092,205 $1,281,102
992,342 55,687,974 $4,468,982 $1,218,991
1,098,390 $6,752,514 $5,707,001 $1,045,513
1,025,471 $8,334,756 $7,335,561 $999,195
2,335,126 $4,871,333 $3,911,748 $959,585'
1,976,656 $13,183,192 $12,370,350 $812,842
2,085,869 $4,563,687 $3,808,660 $755,027
940,247 $5,374,014 $4,641,904 $732,110
1,686,145 $7,762,833 $7,098,647 $664,186
585,824 $6,696,456 $6,106,934 $589,522
766,736 $4,517,582 $4,067,946 $449,637
1,440,926 $7,678,730 $7,283,222 $395,508
2,405,857 $5,311,221 $4,917,047 $394,174
669,942 $2,402,325 $2,054,691 $347,634
2,635,655 $7,350,372 $7,003,258 $347,114
2,857,967 $4,694,134 $4,370,939 $323,195
$893,635 $4,945,944 $4,657,838 $288,105
893,516 $5,696,941 $5,444,540 $252,401
1,806,956 $2,946,101 $2,704,617 $241,484
1,686,175 $3,493,970 $3,271,291 $222,679
1,438,514 $6,507,626 $6,297,027 $210,600
3,147,461 $8,866,295 $8,661,993 $204,302
880,109 $1,882,009 $1,680,516 $201,493
$336,413 $1,732,150 $1,562,298 $169,852
4,458,000 $7,720,189 $7,604,857 $115,332
3,966,397 $6,330,239 $6,443,138 $112,899
532,874 $1,435,419 $1,333,140 $102,279
1,188,368 $3,818,034 $3,739,234 578,800
559,388 $5,769,859 $5,769,928 ($69)
1,611,747 $7,481,446 $7,506,355 ($24,909)
205,596 $936,027 $964,936 ($28,909)
783,451 $2,578,370 $2,651,007 (572,637)
789,004 $1,805,597 $1,921,320 ($115,723)
736,172 $3,468,556 $3,686,971 ($218,415)
934,098 $6,425,378 $6,855,853 ($430,475)
111,290 $273,242 $1,058,282 ($785,040)
1,339,351 $5,642,698 $6,721,467 ($1,078,769)
13
*REVISED AS OF JANUARY 10, 2017*
Summary of House -Banked Card Room Financial Statements
For the Fiscal Years Ending in 2015
(Sorted by Licensee Net Income or (Loss))
Licensee
GREAT AMERICAN CASINO/EVERETT
CASINO CARIBBEAN/KIRKLAND
ROMAN CASINO
MACAU CASINO/TUKWILA
CRAZY MOOSE CASINO/PASCO
SILVER DOLLAR CASINO/SEATAC
CHIPS CASINO/LAKEWOOD
GREAT AMERICAN CASINO/TUKWILA
COYOTE BOB'S
GOLDIE'S SHORELINE CASINO
CASINO CARIBBEAN/YAKIMA
RIVERSIDE CASINO
BUZZ INN STEAKHOUSE/EAST WENATCI
SILVER DOLLAR CASINO/RENTON
THE PALACE/LACENTER
SILVER DOLLAR CASINO/MILL CREEK
SLO PITCH PUB & EATERY
HAWKS PRAIRIE CASINO
FREDDIE'S:CLUB/RENTONI'1
PALACE CASINO/LAKEWOOD
BLACK PEARL RESTAURANT & CARD RC
IRON HORSE CASINO/AUBURN
ROYAL CASINO
CARIBBEAN CARDROOM
CRAZY MOOSE CASINO/MOUNTLAKE TE
NEW PHOENIX
LUCKY 21
RC'S
CLUB HOLLYWOOD CASINO
MACAU CASINO/LAKEWOOD
ALL STAR CASINO
ROXY'S BAR & GRILL
City
Everett
Kirkland
Seattle
Tukwila
Pasco
SeaTac
Lakewood
Tukwila
Kennewick
Shoreline
Yakima
Tukwila
East Wenatchee
Renton
LaCenter
Mill Creek
Bellingham
Lacey
Renton
Lakewood
Spokane
Auburn
Everett
Kirkland
Mountlake Terrace
LaCenter
Woodland
Sunnyside
Shoreline
Lakewood
Silverdale
Seattle
JOKER'S CASINO SPORTS BAR & FIEST/ Richland
NOB HILL CASINO Yakima
LILAC LANES & CASINO Spokane
LANCER LANES RESTAURANT AND CAS Pullman
LAST FRONTIER LaCenter
CLEARWATER SALOON AND CASINO Wenatchee
WILD GOOSE CASINO Ellensburg
ZS RESTAURANT AT ZEPPOZ Pullman
ACES CASINO ENTERTAINMENT Spokane
WIZARDS CASINO Burien
PAPAS CASINO RESTAURANT & LOUNG Moses Lake
UBET
GOLDEN NUGGET CASINO
LUCKY BRIDGE CASINO
GREAT AMERICAN CASINO/KENT
RED DRAGON CASINO
FORTUNE CASINO
Longview
Tukwila
Kennewick
Kent
Mountlake Ter
Tukwila
GREAT AMERICAN CASINO/LAKEWOOD Lakewood
2015 REVENUES ----
Card Room Other Total Total Net Income
Revenue Revenue Revenue Expenses or (Loss)
(1) (2) (3) (4]
$9,021,113 $2,260,632 $11,281,745 $8,420,640 $2,861,105
$7,412,902 $1,709,514 $9,122,416 $6,283,657 $2,836,759
$16,867,443 $537,189 517,404,632 $14,582,606 $2,822,026
$7,752,299 $1,624,944 $9,377,243 56,946,858 $2,430,385
$7,246,133 $1,455,759 $8,701,892 $6,569,222 52,132,67E
$6,554,357 $1,164,644 $7,729,001 55 711,500 52,017,501
$7,680,793 $1,826,007 $9,506,800" $7,777,915 $1,728,885
$9,422,189 $1,890,097 $11,312,286 $9,690,428 $1,621,858
$4,653,169 $531,205 $5,184,374 $3,701,086 $1,483,288
$8,023,756 $2,046,819 $10,070,575 $8,641,564 $1,429,011
$4,960,841 $1,818,731 $6,779,572 $5,369,326 $1,410,246
$8,223,560 $2,369,806 $10,593,366 $9,421,189 $1,172,177
$2,644,141 $2,283,233 $4,927,374 $3,822,936 $1,104,438
$6,273,365 $810,417 $7,083,782 $6,093,628 5990,154
$10,049,140 $2,139,483 $12,188,623 $11,325,914 $862,709
$4,272,684 $579,432 $4,852,116 $4,024,508 $827,608
$2,388,074 $2,090,227 $4,478,301 $3,726,988 $751,313
$4,630,278 $901,031 $5,531,309 $4,809,265 $722,044
$6,754,628 $1,880,166 $8,634,794 $7,972,055 $662,739
$6,023,608 $1,449,412 $7,473,020 56,860,090 $612,930
$4,249,179 $767,636 $5,016,815 $4,543,691 $473,124
$5,825,785 $1,997,804 57,823,589 $7,374,636 $448,953
$4,586,119 $529,632 $5,115,751 $4,738,788 $376,963
$1,628,729 $582,562 $2,211,291 $1,874,462 $336,829
$4,349,187 $530,147 54,879,334 $4,598,340 $280,994
$7,540 716 $1,135,780 $8,676,496 $8,429,462 $247,034
$7,028,052 $4,199,155 $11,227,207 510,994,329 $232,878
$1,041,881 $595,376 $1,637,257 $1,423,510 $213,747
$5,386,990 $752,746 $6,139,736 $5,938,499 5201237
$4,800,250 $1,577,110 $6,377,360 $6,178,237 $199,123
$3,109,715 $4,343,459 57,453,174 $7,263,540 $189,634
$2,678,382 $2,317,060 $4,995,442 $4,837,839 $157,603
$1,556,487 $2,667,404 $4,223,891 $4,083,603 $140,288
$2,841,273 $1,145,540 $3,986,813 $3,851,345 $135,468
$1,625,615 $1,665,620 $3,291,235 53,168,474 $122,761
$997,818 $900,649 $1,898,467 $1,779,736 $118,731
$9,180,831 $1,873,415 $11,054,246 510,941,276 $112,970
$1,478,969 $775,644 $2,254,613 $2,206,473 $48,140
$723,064 $211,111 $934,175 $922,693 $11,482
$997,404 $1,669,158 $2,666,562 $2,695,560 ($28,998)
$1,111,689 $316,370 51,428,059 $1,488,478 ($60,419)
$5,007,370 $2,753,496 $7,760,866 $7,860,809 ($99,943)
$2,115,973 $3,793,585 $5,909,558 $6,117,405 ($207,907)
$2,684,316 $622,925 $3,307,241 $3,518,540 (5211,299)
$2,254,306 $450,199 $2,704,505 $3,000,744 (5296,239)
$2,407,722 $717,408 53,125,130 $3,465,598 (5340,466)
$658,085 $157,377 $815,462 $1,450,178 (5634,716)
ce $2,966,931" $599,415 $3,566,346 $4,079,712 (5513,366)
$913,181 $293,046 $1,206,227 $1,846,756 (5640,529)
$5,296,343 $876,731 56,173,074 $7,043,982 (5870,90B)
14