HomeMy WebLinkAboutCOW 2020-11-09 COMPLETE AGENDA PACKET Tukwila City Council Agenda
COMMITTEE OF THE WHOLE
Allan Ekberg, Mayor Councilmembers: Verna Seal Kathy Hougardy
David Cline, City Administrator Kate Kruller Thomas McLeod
De’Sean Quinn, Council President Zak Idan Cynthia Delostrinos Johnson
THE MEETING WILL NOT BE CONDUCTED AT TUKWILA CITY HALL, BASED ON THE GOVERNOR’S PROCLAMATION
20-28 ADOPTED MARCH 24, 2020 WHICH SAYS IN PART:
ANY PUBLIC AGENCY, SUBJECT TO RCW 42.30, IS PROHIBITED FROM CONDUCTING ANY MEETING, SUBJECT TO
RCW 42.30 UNLESS (A) THE MEETING IS NOT CONDUCTED IN-PERSON AND INSTEAD PROVIDES AN OPTION(S)
FOR THE PUBLIC TO ATTEND THE PROCEEDINGS THROUGH, AT MINIMUM, TELEPHONIC ACCESS, . . .”
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Monday, November 9, 2020; 7:00 PM Tukwila City Hall Council Chambers
(continued…)
1. CALL TO ORDER / PLEDGE OF ALLEGIANCE
2. PUBLIC
COMMENTS
Those wishing to provide public comments will have the opportunity to deliver
public comments via email. All written comments received by email to
citycouncil@tukwilawa.gov prior to 5:00 PM on the date of the meeting can be read aloud
during the meeting by City staff within the normal five-minute time limit.
Please clearly indicate whether you want your e-m ail read during
P ublic Comments at the next Tuk wila City Council meeting.
3. PUBLIC
HEARING
a. Tax levy legislation:
(1) An ordinance levying the general taxes for the City commencing
1/1/2021.
(2) An ordinance relating to the limiting factor for the regular property tax
levy above the rate of inflation (implicit price deflator).
(3) An ordinance increasing the regular tax levy from the previous year
commencing 1/1/2021.
b. Budget legislation:
(1) An ordinance adopting the 2021-2022 Biennial Budget.
(2) A resolution adopting the 2021-2026 Financial Planning Model and
CIP (Capital Improvement Program).
(3) An ordinance amending the 2019-2020 Biennial Budget.
To provide public hearing comments, please email
citycouncil@tukwilawa.gov, provide your first and last name, and
reference the public hearing topic in the subject line, by 5:00 PM on
November 9, 2020. Once you have signed up by email, your name will
be called upon during the meeting to speak for up to five minutes.
Call 1-253-292-9750, ACCESS CODE: 670077847# at 7:00 PM on
November 9, 2020 to access the meeting.
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COMMITTEE OF THE WHOLE
November 9, 2020
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4. SPECIAL
ISSUES
a. Tax levy legislation:
(1) An ordinance levying the general taxes for the City commencing
1/1/2021.
(2) An ordinance relating to the limiting factor for the regular property tax
levy above the rate of inflation (implicit price deflator).
(3) An ordinance increasing the regular tax levy from the previous year
commencing 1/1/2021.
b. Budget legislation:
(1) An ordinance adopting the 2021-2022 Biennial Budget.
(2) A resolution adopting the 2021-2026 Financial Planning Model and
CIP (Capital Improvement Program).
(3) An ordinance amending the 2019-2020 Biennial Budget.
c. Weekly COVID-19 report.
d. COVID-19 financial impact report.
e. An ordinance repealing Ordinance No. 2633, Interim Flood Plain
Management Regulations.
f. Tourism funding:
(1) Funding allocation principles
(2) Six Year Financial Plan
g. An update on technology and economic development.
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Pg.21
Pg.25
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Pg.157
5. REPORTS a. Mayor
b. City Council
c. Staff
d. Legislative Analyst
6. MISCELLANEOUS
7. ADJOURNMENT
This agenda is available at www.tukwilawa.gov, and in alternate formats with advance not ice for those with disabil ities.
Remote Tukwila Council meetings are audio and video taped (available at www.tukwilawa.gov)
ITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Approve property tax ordinances for 2021 property tax levy.
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/09/20 Mtg Date Mtg Date Mtg Date 11/16/20 Mtg Date Mtg Date 11/09/20 Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY The Council is being asked to approve three property tax ordinances for the 2021 property
tax levy - one to authorize the levy, the second to approve an increase in the levy from the
previous year and the third ordinance showing substantial need to increase above the
Implicit Price Deflator.
REVIEWED BY C.O.W. Mtg. CDN Comm Finance Comm. Public Safety Comm.
Trans &Infrastructure Arts Comm. Parks Comm. Planning Comm.
DATE: 10/26/20 COMMITTEE CHAIR: SEAL
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance Department
COMMITTEE 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
11/09/20
11/16/20
MTG. DATE ATTACHMENTS
11/09/20 Informational Memorandum dated 10/26/20
3 Draft Ordinances
Preliminary Levy Limit Worksheet
Minutes from the 10/26 Finance Committee meeting
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/09/19 VC
11/16/19 VC 3.A. &
4.A.
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City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Vicky Carlsen, Finance Director
BY: Aaron Williams, Fiscal Coordinator
CC: Mayor Ekberg
DATE: October 26, 2020
SUBJECT: 2021 Property Tax Levy
ISSUE
Approval of ordinances increasing the regular levy from the previous year and adopting the
general and excess property tax levies for 2021 by November 30, 2020.
BACKGROUND
A Public Hearing for adoption of the 2021 property tax levy is required by RCW 84.55.120. The
Hearing is scheduled for November 09, 2020.
The City was notified on October 15, 2020 that the assessed value for Tukwila for 2021 is
projected to be $7,835,011,635.
State law allows the City to increase property taxes by 1% or the Implicit Price Deflator (IPD),
whichever is less unless an additional ordinance showing substantial need is adopted by City
Council. The ordinance showing substantial need must be approved by a majority plus one.
The IPD for calculating the 2021 property tax levy is .006%, slightly less than 1%. The allowable
levy projected by King County and documented on the Preliminary Levy Limit Worksheet-2021
Tax Roll using the IPD is $16,830,303. The allowable levy using 1% is 16,896,624, representing
additional property tax revenue of $66,321 if City Council approves the ordinance showing
substantial need.
The ordinance to set the general tax levy also includes the excess levy related to the Public Safety
Plan that voters approved on the November 8, 2016 general election. The City sold $36.5 million
of bonds in 2016 and debt service repayment began in 2017. The remaining voter-approved
bonds were sold in October 2019. The excess levy for both bond issues will be assessed for as
long as the bonds are outstanding; the final payment for the 2016 issue is scheduled for December
2036 and the final payment for the 2019 issue is scheduled for December 2039 . The total excess
levy requirement for 2021 is $3,602,975 with an approximate levy rate of $0.47 per thousand.
DISCUSSION
Levy Amount
The assessed value and the allowable levy are subject to change until final levy rate
determination. A levy amount of $17,500,000 will be used for the ordinance. If the final allowable
levy is less than the ordinance amount, King County Department of Assessments will adjust the
ordinance amount to the final allowable levy amount and no further action by the Council will be
required. 3
INFORMATIONAL MEMO
Page 2
https://tukwilawa.sharepoint.com/sites/mayorsoffice/cc/CC Docs/Old W/2020 CAS/Info Memo - 2021 Taxes with Excess levy.docx
Also included in the tax levy ordinance is an excess levy in the amount of $3,602,975 for debt
service related to the unlimited tax obligation bonds that were sold at the end of 2016 and in
2019. All voter-approved bonds have now been issued.
Levy Limit
RCW 27.12.390 allows for a maximum statutory levy rate for cities at $3.60 less the actual regular
levy made by a library district. RCW 41.16.060 also allows for an additional levy of $0.225 if a
city has a firemen’s pension fund. The maximum allowable levy for 2021 is estimated to be
$3.50180. However, due to the 1% limitation, the Levy Limit Worksheet received from King
County estimates the City’s preliminary levy rate for 2021 at $2.15655.
RECOMMENDATION
The City Council is being asked to approve the ordinance adopting the General Tax Levy, the
ordinance for the Limiting Factor (IPD) and the ordinance showing the dollar and percent increase
from the previous year at the November 09, 2020 Committee of the Whole meeting and
subsequent November 16, 2020 Regular Meeting. A public hearing has also been scheduled at
the November 09, 2020 Committee of the Whole.
ATTACHMENTS
Draft Ordinances (3)
Preliminary Levy Limit Worksheet-2021 Tax Roll
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, LEVYING THE GENERAL TAXES
FOR THE CITY OF TUKWILA IN KING COUNTY FOR THE
FISCAL YEAR COMMENCING JANUARY 1, 2021, ON ALL
PROPERTY, BOTH REAL AND PERSONAL, IN SAID CITY, THAT
IS SUBJECT TO TAXATION FOR THE PURPOSE OF PAYING
SUFFICIENT REVENUE TO CARRY ON THE SERVICES OF THE
SEVERAL DEPARTMENTS OF SAID CITY FOR THE ENSUING
YEAR, WITH AN EXCESS PROPERTY TAX LEVY FOR THE
PURPOSE OF PAYING DEBT SERVICE ON THE CITY’S
UNLIMITED TAX GENERAL OBLIGATION BONDS ISSUED IN
2016 AND 2019, AS REQUIRED BY LAW; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Tukwila has considered the City's anticipated
financial requirements for 2021 and the amounts necessary and available to be raised by
ad valorem taxes on real, personal and utility property; and
WHEREAS, the following sentence is provided for information only: The maximum
Statutory Levy Rate for the City of Tukwila, as allowed by RCW 84.52.043, is $3.825, which
includes $0.225 for the Firemen’s Pension Fund as allowed by RCW 41.16.060; and
WHEREAS, the City, pursuant to Ordinance No. 2514, passed on November 21, 2016,
authorized the issuance and sale of $36,500,000 principal amount of the City’s Unlimited
Tax General Obligation Bonds, 2016; and pursuant to Ordinance No. 2610, passed on July
15, 2019, authorized the issuance and sale of $40,885,000 principal amount of the City’s
Unlimited General Obligation Bonds, 2019 (together the “Bonds”); and has determined that
to provide the money necessary to pay the debt service requirements on the Bonds in the
year 2020, an excess property tax levy in the amount of $3,602,975 for the Bonds must be
levied in year 2020, and collected in year 2021; and
WHEREAS, the final assessed valuation calculation has been determined;
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NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular and Excess Tax Levy.
A. There shall be and hereby is levied on all real, personal and utility property in the
City of Tukwila, in King County, whose estimated assessed valuation is $7,835,011,635,
current taxes for the ensuing year commencing January 1, 2021, in the amounts specified
below:
Rate Amount
Regular Tax Levy $2.24 $17,500,000
Excess Tax Levy $0.47 $ 3,602,975
B. The said taxes herein provided for are levied for the purpose of payment upon the
general bonded indebtedness of the City of Tukwila, the General Fund, and for the
maintenance of the departments of the municipal government of the City of Tukwila for the
fiscal year beginning January 1, 2021. The regular tax levy includes new construction and
improvements to property, estimated to be $148,906, a re-levy of prior year refunds and
cancellations in the estimated amount of $200,000, and any increase in the value of state-
assessed property.
C. The excess levy is levied for the purpose of debt service payments on the
Unlimited Tax Obligation Bonds sold to finance costs related to the City’s Public Safety
Plan, as submitted to the qualified electors of the City at a special election held on
November 8, 2016.
Section 2. Collection. This ordinance shall be certified to the proper County officials,
as provided by law, and taxes here levied shall be collected to pay to the Finance Director
of the City of Tukwila at the time and in the manner provided by the laws of the State of
Washington for the collection of taxes for non-chartered code cities.
Section 3. Corrections by City Clerk or Code Reviser Authorized. 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 and effect
January 1, 2021.
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PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of _____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, RELATING TO THE LIMITING
FACTOR FOR THE REGULAR PROPERTY TAX LEVY
ABOVE THE RATE OF INFLATION (IMPLICIT PRICE
DEFLATOR); PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Tukwila has considered its budget for the
2021-2022 biennium; and
WHEREAS, in the course of considering the 2021-2022 biennial budget, the City
Council reviewed all sources of revenue and examined all anticipated expenses and
obligations; and
WHEREAS, due to the needs regarding parks, residential and arterial streets, City
facilities, and police and fire services, the City Council found there is substantial need to
increase the regular property tax limit factor above the rate of inflation; and
WHEREAS, the City Council desires to continue that rate in order to meet service needs
in the City in 2021 and beyond;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Regular Tax Levy. The City Council of the City of Tukwila finds there is
substantial need to increase the regular property tax limit factor above the rate of inflation,
and hereby establishes that the limit factor for the regular levy for calendar year 2021
shall be 101% of the highest amount of the regular property taxes that could have been
lawfully levied in Tukwila in any year since 1985.
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Section 2. Corrections by City Clerk or Code Reviser Authorized. 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 3. 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 4. 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 and effect
January 1, 2021.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this ________ day of ______________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, INCREASING THE CITY OF
TUKWILA REGULAR LEVY FROM THE PREVIOUS YEAR,
COMMENCING JANUARY 1, 2021, ON ALL PROPERTY,
BOTH REAL AND PERSONAL, IN COMPLIANCE WITH
RCW 84.55.120; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the City of Tukwila has properly given notice of a public hearing held on
November 9, 2020, pursuant to RCW 84.55.120; and
WHEREAS, after such hearing and after duly considering all relevant evidence and
testimony presented, the City Council has determined that in order to discharge its expected
expenses and obligations the City requires an increase in property tax revenue from the
previous year, in addition to the increase resulting from the addition of new construction and
improvements to property and any increase in the value of State-assessed property; and
WHEREAS, the City Council has determined it is in the City’s best interest and
necessary to meet its expenses and obligations for the property tax revenue to be increased
for 2021, and the final assessed valuation calculation has been determined;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. An increase in the regular property tax levy, in addition to any amount
resulting from the addition of new construction and improvements to property and any
increase in the value of State-assessed property, is hereby authorized for the 2021 levy in
the amount of $151,788, which is a percentage increase of 0.91% from the previous year.
This increase is exclusive of additional revenue resulting from new construction,
improvements to property, any increase in the value of State-assessed property, any
annexations that have occurred and refunds made.
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Section 2. Corrections by City Clerk or Code Reviser Authorized. 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 3. 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 4. 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 and effect
January 1, 2021.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of ______________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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10/20/20 11:10 AM
LevyLimitWS.doc
PRELIMINARY
LEVY LIMIT WORKSHEET – 2021 Tax Roll
TAXING DISTRICT: City of Tukwila
The following determination of your regular levy limit for 2021 property taxes is provided by the King County
Assessor pursuant to RCW 84.55.100.
Annexed to Library District (Note 1) Estimated Library rate: 0.33289
Using Limit Factor
For District
Calculation of Limit Factor Levy
Using Implicit
Price Deflator
16,580,240 Levy basis for calculation: (2020 Limit Factor) (Note 2) 16,580,240
1.0100 x Limit Factor 1.0060
16,746,042 = Levy 16,679,721
65,802,444 Local new construction 65,802,444
0 + Increase in utility value (Note 3) 0
65,802,444 = Total new construction 65,802,444
2.26293 x Last year’s regular levy rate 2.26293
148,906 = New construction levy 148,906
16,894,948 Total Limit Factor Levy 16,828,627
Annexation Levy
0 Omitted assessment levy (Note 4) 0
16,894,948 Total Limit Factor Levy + new lid lifts 16,828,627
7,835,011,635 Regular levy assessed value less annexations 7,835,011,635
2.15634 = Annexation rate (cannot exceed statutory maximum rate) 2.14788
0 x Annexation assessed value 0
0 = Annexation Levy 0
Lid lifts, Refunds and Total
0 + First year lid lifts 0
16,894,948 + Limit Factor Levy 16,828,627
16,894,948 = Total RCW 84.55 levy 16,828,627
1,676 + Relevy for prior year refunds (Note 5) 1,676
16,896,624 = Total RCW 84.55 levy + refunds 16,830,303
Levy Correction: Year of Error ______ (+or-)
16,896,624 ALLOWABLE LEVY (Note 6) 16,830,303
Increase Information (Note 7)
2.15655 Levy rate based on allowable levy 2.14809
16,594,254 Last year’s ACTUAL regular levy 16,594,254
151,788 Dollar increase over last year other than N/C – Annex 85,467
0.91% Percent increase over last year other than N/C – Annex 0.52%
Calculation of statutory levy
Regular levy assessed value (Note 8) 7,835,011,635
x Maximum statutory rate 3.49211
= Maximum statutory levy 27,360,722
+Omitted assessments levy 0
=Maximum statutory levy 27,360,722
Limit factor needed for statutory levy Not usable
ALL YEARS SHOWN ON THIS FORM ARE THE YEARS IN WHICH THE TAX IS PAYABLE.
Please read carefully the notes on the reverse side.
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10/20/20 11:10 AM
LevyLimitWS.doc
Notes:
1) Rates for fire districts and the library district are estimated at the time this worksheet is
produced. Fire district and library district rates affect the maximum allowable rate for cities
annexed to them. These rates will change, mainly in response to the actual levy requests
from the fire and library districts. Hence, affected cities may have a higher or lower
allowable levy rate than is shown here when final levy rates are calculated.
2) This figure shows the maximum allowable levy, which may differ from any actual prior levy
if a district has levied less than its maximum in prior years. The maximum allowable levy
excludes any allowable refund levy if the maximum was based on a limit factor. The
maximum allowable levy excludes omitted assessments if the maximum was determined by
your district’s statutory rate limit. If your district passed a limit factor ordinance in the year
indicated, that limit factor would help determine the highest allowable levy. However, if the
statutory rate limit was more restrictive than your stated limit factor, the statutory rate limit is
controlling.
3) Any increase in value in state-assessed property is considered to be new construction value
for purposes of calculating the respective limits. State-assessed property is property
belonging to inter-county utility and transportation companies (telephone, railroad, airline
companies and the like).
4) An omitted assessment is property value that should have been included on a prior year’s roll
but will be included on the tax roll for which this worksheet has been prepared. Omits are
assessed and taxed at the rate in effect for the year omitted (RCW 84.40.080-085). Omitted
assessments tax is deducted from the levy maximum before calculating the levy rate for
current assessments and added back in as a current year’s receivable.
5) Administrative refunds under RCW 84.69.020 were removed from the levy lid by the 1981
legislature.
6) A district is entitled to the lesser of the maximum levies determined by application of the
limit under RCW 84.55 and the statutory rate limit. Levies may be subject to further
proration if aggregate rate limits set in Article VII of the state constitution and in RCW
84.52.043 are exceeded.
7) This section is provided for your information, and to assist in preparing any Increase
Ordinance that may be required by RCW 84.55.120. The increase information compares the
allowable levy for the next tax year with your ACTUAL levy being collected this year. The
actual levy excludes any refund levy and expired temporary lid lifts, if applicable. New
construction, annexation and refund levies, as well as temporary lid lifts in their initial year,
are subtracted from this year’s allowable levy before the comparison is made.
8) Assessed valuations shown are subject to change from error corrections and appeal board
decisions recorded between the date of this worksheet and final levy rate determination.
14
City of Tukwila
City Council Finance Committee
Meeting Minutes
October 26, 2020 – 5:30 p.m. – Electronic Meeting due to COVID-19 Emergency
Councilmembers Present: Verna Seal, Chair; Kathy Hougardy, Zak Idan
Staff Present: David Cline, Vicky Carlsen, Tony Cullerton, Laurel Humphrey
Chair Seal called the meeting to order at 5:30 p.m.
I.BUSINESS AGENDA
A.Contract: 2021-2022 City Attorney Services
Staff is seeking Council approval of a contract with Ogden Murphy Wallace for attorney services
for 2021-2022. General services will be billed at a flat monthly rate of $33,000 and other matters
will be billed hourly as described in the memo.
Committee Recommendation
Unanimous approval. Forward to November 16, 2020 Regular Consent Agenda.
B.Contract: 2021-2022 Prosecution Services
Staff is seeking Council approval of a contract with the Walls Law Firm for prosecution
services in the amount of $12,500 per month.
Committee Recommendation
Unanimous approval. Forward to November 16, 2020 Regular Consent Agenda.
C.Contract: 2021-2022 Public Defense Services
Staff is seeking approval of a contract with Kirshenbaum & Goss for public defender services
in the amount of $29,100 per month.
Committee Recommendation
Unanimous approval. Forward to November 16, 2020 Regular Consent Agenda.
D.Tax Levy Legislation
Staff is seeking Council approval of ordinances to increase the regular tax levy from 20120
and adopt the general and excess property tax levy for 2021.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
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ITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Ordinance adopting the 2021 - 2022 Biennial Budget and a resolution adopting the
2021 - 2026 Capital Improvement Program
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/09/20 Mtg Date Mtg Date 11/16/20 Mtg Date 11/16/20 Mtg Date Mtg Date 11/09/20 Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY City Council is being asked to approve an ordinance adopting the 2021 - 2022 Biennial
Budget and a resolution adopting the 2021 - 2026 Capital Improvement Program. These
items are scheduled for Council consideration at the 11/09/20 Committee of the Whole
and 11/16/20 Regular Council meeting.
REVIEWED BY C.O.W. Mtg. CDN Comm Finance Comm. Public Safety Comm.
Trans &Infrastructure Arts Comm. Parks Comm. Planning Comm.
DATE: 10/26/20 COMMITTEE CHAIR: SEAL
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance/Public Works
COMMITTEE Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
AMOUNT BUDGETEDEXPENDITURE REQUIRED
$332,470,700 $
APPROPRIATION REQUIRED
$332,470,700
Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
11/9/20
11/16/20
MTG. DATE ATTACHMENTS
11/9/20 Informational Memorandum dated 10/20/20
Draft Resolution
Reconciliation of the 2021- 2022 Budget Summary to Ordinance
Minutes from the Finance Committee meeting 10/26/20
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/09/20 VC
11/16/20 VC
Draft Ordinance (in strike-through underlined format)
3.B. &
4.B.
17
18
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Council Committee
FROM: Vicky Carlsen, Finance Director
CC: Mayor Ekberg
DATE: October 20, 2020
SUBJECT: 2021 – 2022 Biennial Budget Ordinance
2021 – 2026 Financial Planning Model and Capital Improvement Program
ISSUE
Adopt the 2021 – 2022 biennial budget and the 2021 – 2026 Capital Improvement Program (CIP) by the
end of December.
BACKGROUND
The proposed biennial budget for 2021 – 2022 and draft 2021 – 2026 CIP were presented to Council on
October 5, 2020. Departments within the general fund and all other funds have been reviewed in Council
Committees and at the Council Committee of the Whole. Additionally, Council held budget workshops on
September 22, October 13, and October 20, 2020, to discuss both the budget and CIP. Additional
workshops will be scheduled before final adoption.
DISCUSSION
At this time the proposed 2021 – 2022 biennial budget as well as the 2021 – 2026 CIP is being presented
to the Finance Committee for review and discussion. The public hearing, another opportunity for community
input, is scheduled for Tuesday, November 9, 2020.
The ordinance and resolution are in draft form and will be updated prior to final adoption if any changes are
made to either the proposed biennial budget or the CIP.
RECOMMENDATION
The Finance Committee is being asked to approve the 2021 – 2022 biennial budget ordinance and the
2021 – 2026 Financial Planning Model and Capital Improvement Plan resolution and forward to the
Committee of the Whole.
This item is currently scheduled for the November 9, 2020, Committee of the Whole and November 16,
2020, Regular Council meeting.
ATTACHMENTS
Draft Budget Ordinance
Draft CIP Resolution
Reconciliation of 2021 – 2022 Budget Summary to Ordinance
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20
CC:Legislative Development\Adopt 2021-2022 Biennial Budget 10-26-20
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AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL
BUDGET OF THE CITY OF TUKWILA FOR THE 2021-2022
BIENNIUM; PROVIDING FOR SEVERABILITY; AND
ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the preliminary budget of the City of Tukwila for the 2021-2022 biennium
was submitted to the City Council in a timely manner for their review; and
WHEREAS, a Public Hearing on the proposed budget was advertised and held on
November 9, 2020; and
WHEREAS, as budget oversight is one of its key legislative responsibilities, the City
Council conducted a thorough process to deliberate the proposed 2021-2022 Biennial
Budget;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. The City Council hereby adopts the document entitled “City of Tukwila 2021-
2022 Biennial Budget,” incorporated by this reference as if fully set forth herein, in
accordance with RCW 35A.34.120.
Section 2. Cost of living adjustments (COLAs) for non-represented employees shall
be implemented per the City Council’s Compensation Policy.
Section 3. Staff is authorized to submit a consultant contract for 30% Design of a new
bridge at 42nd Avenue South. The current consultant contract of $1,078,487.00 with
TranTech Engineering was presented to the Transportation and Infrastructure Committee
on September 21, 2020 and October 19, 2020, funds for which are reflected in the proposed
budget dollars shown. The City Council retains final decision on this project.
Section 4. Staff is authorized to go to bid on Phase 1 of the Public Works Shop Project,
improvements to the former Heiser facility, at the current estimate of $8,567,000.00, funds
for which are reflected in the proposed budget dollars shown. The City Council retains final
decision on this project once the bids are received and the actual cost is known.
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Section 5. The totals of the estimated revenues and appropriations for each separate
fund and the aggregate totals are as follows:
Section 6. A complete copy of the final budget for 2021-2022, as adopted, together
with a copy of this adopting ordinance, shall be kept on file electronically by the City Clerk
and accessible from the City’s website in accordance with Washington State records
retention schedule requirements and City policy, and shall be made available to the public
upon request. A complete copy of the final budget for 2021-2022, as adopted, together
with a copy of this adopting ordinance, shall be transmitted by the City Clerk to the
Division of Municipal Corporations of the Office of the State Auditor and to the Association
of Washington Cities.
Total Total
Fund Expenditures Revenues
000 General
$141,979,059 141,979,059$
105 Contingency
7,141,978 7,141,978
101 Hotel/Motel
2,604,844 2,604,844
103 City Street 4,159,810 4,159,810
104 Arterial Street 11,119,257 11,119,257
109 Drug Seizure Fund 464,243 464,243
2XX LTGO Debt Service Funds 13,408,972 13,408,972
213 Unlimited Tax G.O. Bonds 8,056,339 8,056,339
206 LID Guaranty 725,137 725,137
233 2013 LID 1,874,373 1,874,373
301 Land Acquisition, Recreation & Park Dev. 4,590,662 4,590,662
302 Facility Replacement 4,105,169 4,105,169
303 General Government Improvements 801,021 801,021
304 Fire Improvements 610,259 610,259
305 Public Safety Plan 12,952,873 12,952,873
306 City Facilities 7,099,144 7,099,144
401 Water
19,839,864 19,839,864
402 Sewer
33,079,798 33,079,798
411 Foster Golf Course 4,541,520 4,541,520
412 Surface Water 24,777,674 24,777,674
501 Equipment Rental 8,399,876 8,399,876
502 Insurance Fund 17,486,845 17,486,845
503 Insurance - LEOFF 1 Fund 995,203 995,203
611 Firemen's Pension 1,656,780 1,656,780
Total All Funds Combined $332,470,700 $ 332,470,700
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Section 7. Corrections by City Clerk or Code Reviser Authorized. 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 8. 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 9. 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 five days
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 ____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
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VC:bjs Review and analysis by Barbara Saxton Page 1 of 2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, ADOPTING THE 2021-
2026 FINANCIAL PLANNING MODEL AND THE
CAPITAL IMPROVEMENT PROGRAM FOR GENERAL
GOVERNMENT AND THE CITY’S ENTERPRISE FUNDS.
WHEREAS, when used in conjunction with the biennial City budget, the Capital
Improvement Program (CIP) and the Financial Planning Model for the period of 2021-
2026 are resource documents to help plan directions the City will consider for the future;
and
WHEREAS, the Financial Planning Model and Capital Improvement Program are not
permanent fixed plans, but are guidelines or tools to help reflect future goals and future
resources at the time budgets are being planned; and
WHEREAS, the commitment of funds and resources can only be made through the
budget process;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. The City Council hereby adopts the 2021-2026 Financial Planning Model
and accompanying Capital Improvement Program, incorporated by this reference as if
fully set forth herein.
Section 2. A copy of the 2021-2026 Financial Planning Model and accompanying
Capital Improvement Program shall be kept on file electronically by the City Clerk and
accessible from the City’s website in accordance with Washington State records retention
schedule requirements and City policy, and shall be made available to the public upon
request.
Section 3. The assumptions, revenues and expenditures will be reviewed and
updated biennially, or as necessary, by the City Council.
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Section 4. The detail of Capital Improvement Program projects will be reflected in
the published Financial Planning Model and Capital Improvement Program 2021-2026.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of _________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk De’Sean Quinn, Council President
APPROVED AS TO FORM BY:
Filed with the City Clerk:
Passed by the City Council:
Resolution Number:
Office of the City Attorney
26
Reconciliation of 2021-2022 Budget Summary to Ordinance
000 General 62,702,620$ 66,770,616$ 12,505,824$ 141,979,059$
101 Hotel/Motel 1,101,781 1,013,209 489,854 2,604,844
103 City Street 369,000 3,610,000 180,810 4,159,810
104 Arterial Street 6,865,301 3,395,273 858,683 11,119,257
105 Contingency - - 7,141,978 7,141,978
109 Drug Seizure Fund 200,000 40,000 224,243 464,243
2XX LTGO Debt Service Funds 4,740,338 8,643,004 25,630 13,408,972
200 LTGO Bonds 716,277 2,999,844 12,460 3,728,581
208 LTGO Bonds - 2017 (Public Safety Plan)804,200 1,534,200 - 2,338,400
209 LTGO Bonds - 2017 (Residential Street)553,500 553,600 - 1,107,100
210 Limited Tax G.O. Refunding Bonds, 2003 - - 195 195
211 Limited Tax G.O. Refunding Bonds, 2008 - - 416 416
212 Limited Tax G.O. Bonds, 2009A 376,895 377,030 2 753,927
213 UTGO Bonds 3,602,975 4,374,975 78,389 8,056,339
214 Limited Tax G.O. Bonds, 2010A 515,736 514,415 11,224 1,041,375
216 Limited Tax G.O. Refunding Bonds, Valley Comm - - 794 794
217 2011 Refunding Bonds 546,300 551,500 539 1,098,339
220 2020 Bonds - PW Shops 309,000 309,000 - 618,000
218 2014 MPD 113,130 113,115 - 226,245
219 LTGO - PW Shops 805,300 1,690,300 - 2,495,600
206 LID Guaranty - - 725,137 725,137
233 2013 LID 648,588 628,563 597,222 1,874,373
301 Land Acquisition, Recreation & Park Dev.2,505,000 505,000 1,580,662 4,590,662
302 Facility Replacement 1,235,000 2,786,000 84,169 4,105,169
303 General Government Improvements 240,000 200,000 361,021 801,021
304 Fire Improvements 300,000 300,000 10,259 610,259
305 Public Safety Plan 2,307,817 2,730,467 7,914,589 12,952,873
306 City Facilities 7,062,408 - 36,736 7,099,144
401 Water 8,555,244 9,689,329 1,595,291 19,839,864
402 Sewer 11,751,296 11,801,825 9,526,678 33,079,798
411 Foster Golf Course 1,843,879 1,844,993 852,648 4,541,520
412 Surface Water 8,826,614 11,789,938 4,161,122 24,777,674
501 Equipment Rental 2,706,868 2,680,165 3,012,843 8,399,876
502 Insurance Fund 8,136,454 8,710,402 639,989 17,486,845
503 Insurance - LEOFF 1 Fund 486,920 497,040 11,243 995,203
611 Firemen's Pension 65,000 65,000 1,526,780 1,656,780
Total 136,253,102$ 142,075,799$ 54,141,798$ 332,470,700$
2021 Beginning
Fund Balance
2021
Revenues
2022
Revenues
Total
Revenues
000 General 11,631,350$ 62,749,717$ 67,597,992$ 141,979,059$
101 Hotel/Motel 1,742,844 406,000 456,000 2,604,844
103 City Street 114,810 589,000 3,456,000 4,159,810
104 Arterial Street 1,327,257 6,481,000 3,311,000 11,119,257
105 Contingency 7,101,978 20,000 20,000 7,141,978
109 Drug Seizure Fund 333,243 60,500 70,500 464,243
2XX LTGO Debt Service Funds 381,630 4,382,338 8,645,004 13,408,972
213 UTGO Bonds 76,339 3,605,000 4,375,000 8,056,339
206 LID Guaranty 719,137 3,000 3,000 725,137
233 2013 LID 692,373 601,000 581,000 1,874,373
301 Land Acquisition, Recreation & Park Dev.2,171,922 1,942,800 475,940 4,590,662
302 Facility Replacement 1,835,169 410,000 1,860,000 4,105,169
303 General Government Improvements 500,021 300,500 500 801,021
304 Fire Improvements 9,259 300,500 300,500 610,259
305 Public Safety Plan 147,873 6,705,000 6,100,000 12,952,873
306 City Facilities 4,249,144 2,850,000 - 7,099,144
401 Water 6,170,864 6,722,000 6,947,000 19,839,864
402 Sewer 12,762,798 10,032,000 10,285,000 33,079,798
411 Foster Golf Course 873,520 1,818,000 1,850,000 4,541,520
412 Surface Water 5,385,674 8,883,000 10,509,000 24,777,674
501 Equipment Rental 2,969,227 2,724,818 2,705,831 8,399,876
502 Insurance Fund 642,799 8,118,924 8,725,122 17,486,845
503 Insurance - LEOFF 1 Fund 243,203 316,000 436,000 995,203
611 Firemen's Pension 1,516,780 70,000 70,000 1,656,780
Total 63,599,214$ 130,091,096$ 138,780,389$ 332,470,700$
Total
ExpendituresEXPENDITURES
REVENUES
2021
Expenditures
2022
Expenditures
2022 Ending
Fund Balance
27
28
Finance Committee Minutes ....................................................................................................................... October 26, 2020
E.Budget Legislation
Staff is seeking Council approval of an ordinance to adopt the 2021-2022 Biennial Budget, a
Resolution to adopt the Financial Planning Model and Capital Improvement Program.
Committee Recommendation
No recommendation. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
Budget Amendment
Staff is seeking Council approval of an ordinance to amend the 2019-2020 Biennial Budget.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
F.Land Acknowledgement Practice
Staff is seeking Committee direction on how to incorporate a land acknowledgement
practice.
Item(s) needing follow-up:
Contact local tribal organizations for input.
Committee Recommendation
Return to Committee.
II.MISCELLANEOUS
The meeting adjourned at 6:48 p.m.
Committee Chair Approval
Minutes by TC, reviewed by LH
29
30
ITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Ordinance amending the 2019-2020 Biennial Budget
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date Mtg Date Mtg Date 11/16/20 Mtg Date Mtg Date 11/09/20 Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY
The Council is being asked to review and approve an ordinance amending the 2019-2020
biennial budget.
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Comm. Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: 10/26/20 COMMITTEE CHAIR: SEAL
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance Department
COMMITTEE 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
11/9/20
11/16/20
MTG. DATE ATTACHMENTS
11/9/20 Informational Memorandum dated 10/26/20
Draft Ordinance
Reconciliation of 2020 Budget Summary to Ordinance
Proposed Budget Changes - Summary by Fund
Minutes from the 10/26/20 Finance Committee meeting
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials ---------------------------------
Meeting Date Prepared by Mayor’s review Council review
11/09/20 Vicky
11/16/20 Vicky
I TEM NO .
3B.3 &
4B.3
31
32
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Vicky Carlsen, Finance Director
BY: Jeff Friend, Fiscal Manager
CC: Mayor Ekberg
DATE: October 26, 2020
SUBJECT: 2020 budget amendment ordinance
ISSUE
Approve the administrative 2020 year-end budget amendments.
BACKGROUND
While amending the budget is only required when a fund, in total, is in danger of exceeding
budget, it is a best practice to adjust the budget to identify significant changes in financial plans,
policy decisions, and provide transparency for key decisions.
Several of the proposed budget amendments have been reviewed and approved by Council
Committee and/or Council process as noted below in the discussion. The proposed budget
amendments make the following types of modification to the current biennium:
Housekeeping amendments such as adjusting budgeted beginning fund balance to actual
beginning fund balance,
Adjustments specific to the funding of the Employee Healthcare Plan, Residential Streets
Fund, and Public Safety Plan
Reflect revenue-backed projects/expenditures,
All budget amendments are detailed below with explanations provided for each amendment as
well as the effect on ending fund balance. Budget amendments are summarized by fund in the
tables attached to this memo.
DISCUSSION
General Fund
Adjust Beginning Fund Balance
A beginning fund balance adjustment of -$1,237,163 to adjust the budgeted beginning fund
balance to reflect the actual beginning fund balance. It should be noted that fiscal year 2019
ended the year with a fund balance of $12.6 million, which exceeds the fund balance policy by
$1.1 million.
33
INFORMATIONAL MEMO
Page 2
COVID-19 Response
In 2020, the City faced a serious financial challenge regarding the COVID-19 pandemic. Facing
a significant budget shortfall due to reduced sales tax revenue, the City implemented a hiring
freeze and furloughed employees while departments scrubbed their budgets to save costs.
Training, travel, and overtime (for non-public safety employees) are examples of expenditures
that were eliminated. In order to preserve the historical record of the departments’ cost savings,
these expenditure eliminations are not included in the budget amendments. The only exceptions
are the revenues and expenditures eligible for the Coronavirus Aid, Relief, and Economic Security
(CARES) Act.
The CARES Act was passed by Congress and signed into law on March 27th, 2020. Through the
Coronavirus Relief Fund, the CARES Act provides for payments to State, Local, and Tribal
governments navigating the outbreak of the COVID-19 outbreak and provides funding that can
assist with covering costs that have arisen from the pandemic. Reimbursement funds from the
act will be split between the General Fund and the Public Safety Plan. Staff is currently working
to determine which costs are eligible for CARES act funds and will be submitting an invoice to the
federal government in November.
Amendments by Department
Revenue Expenditure
Council 1 Additional funds for the Employee Healthcare Plan needed per actuary 4,059
Council Total -$ 4,059$
Mayor (Economic Development)6 King County Corona Virus Grant 31,965 31,965
Mayor 1 Additional funds for the Employee Healthcare Plan needed per actuary 10,562
Mayor Total 31,965$ 42,527$
Administrative Services 1 Additional funds for the Employee Healthcare Plan needed per actuary 11,111
Administrative Services (Human Services) 6 CDBG Grant 20,000 20,000
Administrative Services Total 20,000$ 31,111$
Finance 1 Additional funds for the Employee Healthcare Plan needed per actuary - 13,655
Finance Total -$ 13,655$
Recreation 6 King County Old Age Grant 12,500 12,500
Recreation 1 Additional funds for the Employee Healthcare Plan needed per actuary - 22,217
Recreation 6 KCD Green Tukwila Grant 7,400 7,400
Recreation Total 19,900$ 42,117$
Community Development 5 Admin Support tech transferred from Public Works - 94,834
Community Development 1 Additional funds for the Employee Healthcare Plan needed per actuary 29,323
Community Development 6 TDM-awarded grant 75,000 75,000
Community Development 6 Action House Grant 40,000 40,000
Community Development Total 115,000$ 239,157$
Court 1 Additional funds for the Employee Healthcare Plan needed per actuary - 9,363
Court Total -$ 9,363$
Police 1 Additional funds for the Employee Healthcare Plan needed per actuary 113,781
Police Total -$ 113,781$
Fire 1 Additional funds for the Employee Healthcare Plan needed per actuary 83,274
Fire Total -$ 83,274$
TIS 1 Additional funds for the Employee Healthcare Plan needed per actuary 8,831
TIS Total -$ 8,831$
Dept. Footnote Description of Proposed Amendment
2020
34
INFORMATIONAL MEMO
Page 3
1) Per the City’s actuary, an additional $400,000 is needed for the required reserve levels in the Employee
Healthcare Plan.
2) Ordinance 2609 increased the Solid Waste Utility Tax to 11% as of November 1, 2019 then to 16% as of July 1,
2020 with 6% of the revenues remaining in the General Fund and the balance being dedicated to road
maintenance and road related projects. This increase was not budgeted until staff could reasonably project
the level of revenue. Revenue will be recognized in the general fund then transferred to the residential street
fund.
3) The City initially expected a certain level of financial support from other utility providers for undergrounding on
the 42nd Ave S and 53rd Ave S projects. At this time, it appears the City will not be receiving all funds that were
initially expected. Solid Waste Utility Tax revenue and prior year land sale revenue from the Urban Renewal
Fund will be transferred to the Residential Streets Fund to cover these costs. Neither transfer effects the
general fund ending fund balance.
4) As of May 6th, the estimated need for contingency funds was $4.8 million. On August 14th, updated projections
estimated the need to be $3.3 million. After further refinement using updated data as well as the restructuring
of the general fund portion of the tenant improvements for Phase I of the Public Works Shops, it is estimated
that the amount of contingency funds needed to close the revenue gap is expected to be $700 thousand.
5) An Admin Support Tech position was transferred from Public Works to Community Development. This
amendment allows for proper financial reporting of each department’s salary expenditures.
6) Revenue-backed grant awarded in 2020. No net effect on the general fund.
Revenue Expenditure
Public Works 5 Admin Support Tech transferred to Community Development (94,834)
Public Works 1 Additional funds for the Employee Healthcare Plan needed per actuary - 23,356
Public Works Total -$ (71,478)$
Parks 1 Additional funds for the Employee Healthcare Plan needed per actuary 7,122
ParksTotal -$ 7,122$
Street Maintenance 1 Additional funds for the Employee Healthcare Plan needed per actuary - 9,618
Street Maintenance Total -$ 9,618$
Dept. 20 - Transfers Out 3 Transfer to Fund 103-Solid Waste Utility Tax 550,000
Dept. 20 - Transfers Out 3 Transfer In from Urban Renewal/ Trasnfer Out to Residential Streets 400,000 400,000
Dept. 20 - Transfers Out 4 Transfer in from Contingency Fund (Fund 105)700,000
Dept. 20 Transfers Total 1,100,000$ 950,000$
General Revenue 2 Solid Waste Utility Tax 550,000 -
Total General Fund Amendments 1,836,865$ 1,483,137$
Dept. Footnote Description of Proposed Amendment
2020
35
INFORMATIONAL MEMO
Page 4
Other Funds
Included in the proposed budget amendments are amendments in other funds.
1) Per the City’s actuary, an additional $400,000 is needed to maintain the required reserve levels in the Employee
Healthcare Plan.
2) As of May 6th, the estimated need for contingency funds was $4.8 million. On August 14th, updated projections
estimated the need to be $3.3 million. After further refinement using updated data as well as the restructuring
of the general fund portion of the tenant improvements for Phase I of the Public Works Shops, it is estimated
that the amount of contingency funds needed to close the revenue gap is expected to be $700 thousand.
3) The City initially expected a certain level of financial support from other utility providers for undergrounding on
the 42nd Ave S and 53rd Ave S projects. At this time, it appears the City will not be receiving all funds that were
initially expected. Solid Waste Utility Tax revenue and prior year land sale revenue from the Urban Renewal
Fund will be transferred to the Residential Streets Fund to cover these costs. Neither transfer effects the
general fund ending fund balance.
4) $1.85 million was budgeted for the Macadam Road S project that work was not done in 2020 on the project.
Therefore, budget authority is being reallocated to the two sidewalk projects and grant revenue associated
with the Macadam Road S project is being reduced.
5) Park impact fees are allocated to certain projects that reside in Bridges and Arterial Streets (Fund 104) and Land
Acquisition, Recreation, and Park Development (Fund 301). This amendment moves fees from Arterial Streets
to Land Acquisition, Recreation, and Park Development to align with the correct projects.
Revenue Expenditure
Lodging tax - Fund 101 1 Additional funds for the Employee Healthcare Plan needed per actuary - 388
Total Lodging Tax Amendments -$ 388$
Contingency - Fund 105 2 Transfer to General Fund due to COVID pandemic 700,000
Total Contingency Fund Amendments -$ 700,000$
Residential Streets - Fund 103 3 Transfer in from General Fund 550,000
Residential Streets - Fund 103 3 Transfer in from fund 301 (via General Fund) 400,000 -
Residential Streets - Fund 103 4 Reduce Macadam Rd S Project (900,000) (1,100,000)
Residential Streets - Fund 103 4 Increase 42nd Ave S sidewalk project 600,000
Residential Streets - Fund 103 4 Increase 53rd Ave S sidewalk project 500,000
Total Bridges & Arterial Street Amendments 50,000$ -$
Bridges & Arterial Street - Fund 104 5 Transfer excess park impact fees to fund 301 - 675,106
Bridges & Arterial Street - Fund 104 1 Additional funds for the Employee Healthcare Plan needed per actuary 1,886
Total Bridges & Arterial Street Amendments -$ 676,992$
Land Acquisition, Rec., & Park Dev. - Fund
301 5 Transfer of excess park impact fees from fund 104 675,106
Total Land Acq., Rec., & Park Dev. Amendments 675,106$ -$
Urban Renewal - Fund 302 3 Tranfer to General Funds 400,000
Urban Renewal - Fund 302 6 Transfer prior year land sale revenue to public safety plan 2,753,000
Total Urban Renewal Amendments -$ 3,153,000$
Public Safety Plan - Fund 305 6 Transfer prior year land sale revenue to public safety plan 2,753,000
Public Safety Plan - Fund 305 7 Expenditures incurred in 2020 instead of 2021 10,500,000
Total Public Safety Plan Amendments 2,753,000$ 10,500,000$
City Facilities (PW Shops) - Fund 306 8 Work not completed in 2020 moved to 2021 (5,000,000)
Total City Facilities (PW Shops) Amendments -$ (5,000,000)$
Golf Course - Fund 411 9 Operational Adjustments due to market conditions 99,543 99,543
Golf Course - Fund 411 1 Additional funds for the Employee Healthcare Plan needed per actuary 9,193
Golf Course - Fund 411 10 Transfer of golf fleet from Equipment Rental and Replacement (Fund 501) 211,724
Total Golf Course Amendments 311,267$ 108,736$
Water - Fund 401 1 Additional funds for the Employee Healthcare Plan needed per actuary - 10,043
Total Water Amendments -$ 10,043$
Sewer - Fund 402 1 Additional funds for the Employee Healthcare Plan needed per actuary 8,847
Total Sewer Amendments -$ 8,847$
Surface Water - Fund 412 1 Additional funds for the Employee Healthcare Plan needed per actuary - 16,276
Total Surface Water Amendments -$ 16,276$
Equipment Rental & Replacement (501)1 Additional funds for the Employee Healthcare Plan needed per actuary 7,095
Equipment Rental & Replacement (501)10 Transfer of golf fleet to Golf (Fund 411)- 211,724
Total Equipment Rental & Replacement Amendments -$ 218,819$
Insurance Fund (502)1 Additional funds for the Employee Healthcare Plan needed per actuary 400,000 -
Total Insurance Fund Amendments 400,000$ -$
Fund Footnote Description of Proposed Amendment
2020
36
INFORMATIONAL MEMO
Page 5
6) Proceeds from the sale of the Tukwila Village property were recorded in the Urban Renewal fund (Fund 302)
but are to be dedicated to the Public Safety Plan (Fund 305). Revenue from this property sale is included in
the D-20 Financial Framework.
7) Some Public Safety Plan expenditures were incurred in 2020 that were planned in other years. The total project
budget remains the same, this amendment only addresses the timing in which year the expenditures were
incurred.
8) Some Public Works Shop expenditures that were expected to be incurred in 2020 are now expected to be
incurred in 2021 instead. The total project budget for Phase I remains the same, this amendment only
addresses the timing in which year the expenditures were occurred.
9) Foster Golf Course experienced stronger than expected business in 2020 resulting in both higher revenue and
expenditures.
10)Management of all golf carts and related equipment was transferred from Equipment Rental and Replacement
(Fund 501) to the Golf Course (Fund 411) in 2020.
In addition to the budget amendments proposed for other funds, beginning fund balances in various funds are also
being adjusted to true up to actual beginning fund balances.
RECOMMENDATION
The Council is asked to approve the Budget Amendment ordinance and consider this item at the November
9, 2020 Committee of the Whole, and November 16, 2020 Regular Council Meeting.
ATTACHMENTS
Draft Ordinance
Reconciliation of 2019-2020 Budget Summary to Ordinance
Proposed Budget Changes – Summary by Fund
37
38
CC:Legislative Development\Budget amendment 2019-2020 year-end 10-19-20
JF:bjs Review and analysis by Barbara Saxton Page 1 of 3
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, AMENDING
ORDINANCE NOS. 2597 AND 2602, WHICH ADOPTED
AND AMENDED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2019-2020 BIENNIUM, TO ADOPT
AN AMENDED YEAR-END BUDGET; PROVIDING
FOR SEVERABILITY; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, on December 3, 2018, the City Council of the City of Tukwila adopted
Ordinance No. 2597, which adopted the 2019-2020 biennial budget of the City of Tukwila;
and
WHEREAS, on February 14th, 2019, the City Council of the City of Tukwila adopted
Ordinance No. 2602 amending Ordinance No. 2597, to correct a math error in the
amounts shown for the General Fund; and
WHEREAS, the City has determined a need to amend the 2019-2020 Biennial
Budget before fiscal year-end;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2597 is hereby amended
with the City Council's adoption of the document entitled "City of Tukwila 2019-2020 Year-
End Budget Amendment," attached hereto and incorporated by this reference as if fully
set forth herein, in accordance with RCW 35A.34.200.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as
follows:
39
CC:Legislative Development\Budget amendment 2019-2020 year-end 10-19-20
JF:bjs Review and analysis by Barbara Saxton Page 2 of 3
Section 3. Copies on File. A complete copy of the amended budget for 2019-2020,
as adopted, together with a copy of this amending ordinance, shall be kept on file
electronically by the City Clerk and accessible from the City’s website in accordance with
Washington State records retention schedule requirements and City policy, and shall be
made available to the public upon request. A copy of the amended budget for 2019-2020,
as adopted, together with a copy of this amending ordinance, shall be transmitted by the
City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and
to the Association of Washington Cities.
Section 4. Corrections by City Clerk or Code Reviser Authorized. 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.
FUND EXPENDITURES REVENUES
000 General $149,120,751 $149,120,751
105 Contingency $7,401,978 $7,401,978
101 Lodging Tax $3,461,328 $3,461,328
103 Residential Streets $10,518,586 $10,518,586
104 Bridges and Arterial Streets $18,585,453 $18,585,453
109 Drug Seizure $371,718 $371,718
2XX LTGO Debt Service $9,685,418 $9,685,418
206 LID Guaranty $706,044 $706,044
213 UTGO Bonds $6,643,675 $6,643,675
233 2013 LID $2,108,736 $2,108,736
301 Land Acquisition, Recreation & Park Dev.$3,244,679 $3,244,679
302 Urban Renewal $10,329,208 $10,329,208
303 General Government Improvements $1,009,901 $1,009,901
304 Fire Impact Fees $1,913,259 $1,913,259
305 Public Safety Plan $90,638,024 $90,638,024
412 Surface Water $24,190,144 $24,190,144
401 Water $21,345,765 $21,345,765
402 Sewer $33,216,502 $33,216,502
411 Foster Golf Course $4,257,999 $4,257,999
412 Surface Water $20,129,950 $20,129,950
501 Equipment Rental and Replacement $12,498,789 $12,498,789
502 Employe Healthcare Plan $14,387,900 $14,387,900
503 LEOFF 1 Retiree Healthcare Plan $1,167,350 $1,167,350
611 Firemen's Pension $1,597,856 $1,597,856
Total $448,531,013 $448,531,013
40
CC:Legislative Development\Budget amendment 2019-2020 year-end 10-19-20
JF:bjs Review and analysis by Barbara Saxton Page 3 of 3
Section 5. Severability. If any section, subsection, paragraph , sentence, clause or
phrase of this ordinance or its application to any person or situation should be held to be
invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City and shall take effect and be in fu ll force and effect five
days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _______ day of ____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
Attachment: City of Tukwila 2020 Year-End Budget Amendment
41
42
000 General 12,590,576$ 65,947,930$ 67,194,827$ 145,733,333$ 2,787,716$ 148,521,049$ (1,237,163)$ 1,836,865$ 149,120,751$
101 Lodging Tax 1,370,302 778,000 803,000 2,951,302 247,323 3,198,625 262,703 - 3,461,328
103 Residential Street 2,826,621 4,002,000 5,711,000 12,539,621 (2,161,077) 10,378,544 90,042 50,000 10,518,586
104 Arterial Street 3,621,865 6,819,000 47,647,000 58,087,865 (40,398,440) 17,689,425 896,028 - 18,585,453
105 Contingency 6,447,329 148,568 300,000 6,895,897 109,832 7,005,729 396,249 - 7,401,978
109 Drug Seizure Fund 226,507 55,000 55,000 336,507 - 336,507 35,211 - 371,718
2XX LTGO Debt Service 387,669 4,979,262 4,590,311 9,957,242 (214,085) 9,743,157 (57,739) - 9,685,418
206 LID Guaranty 685,037 300 300 685,637 - 685,637 20,407 - 706,044
213 UTGO Bonds 40,117 2,841,675 3,713,175 6,594,967 - 6,594,967 48,708 - 6,643,675
233 2013 LID 707,287 688,637 668,613 2,064,537 - 2,064,537 44,199 - 2,108,736
301 Land Acquisition, Recreation & Park Dev.1,019,562 128,320 116,400 1,264,282 695,000 1,959,282 610,291 675,106 3,244,679
302 Urban Renewal 2,213,064 10,000 10,000 2,233,064 5,362,629 7,595,693 2,733,515 - 10,329,208
303 General Government Improvements 337,761 200,500 200,500 738,761 140,000 878,761 131,140 - 1,009,901
304 Fire Impact Fees 7,412 500,100 500,100 1,007,612 609,723 1,617,335 295,924 - 1,913,259
305 Public Safety Plan 13,038,494 66,414,346 2,683,709 82,136,549 3,794,469 85,931,018 1,954,006 2,753,000 90,638,024
306 City Facilities 1,914,000 7,500,000 - 9,414,000 15,165,590 24,579,590 (389,446) - 24,190,144
401 Water 5,149,522 7,317,000 7,524,000 19,990,522 908,249 20,898,771 446,994 - 21,345,765
402 Sewer 9,174,430 9,912,000 9,912,000 28,998,430 1,037,650 30,036,080 3,180,422 - 33,216,502
411 Foster Golf Course 640,081 1,793,900 1,847,900 4,281,881 33,000 4,314,881 (368,149) 311,267 4,257,999
412 Surface Water 754,303 9,070,000 7,990,000 17,814,303 1,840,800 19,655,103 474,847 - 20,129,950
501 Equipment Rental 3,874,899 3,619,089 3,221,544 10,715,532 420,003 11,135,535 1,363,254 - 12,498,789
502 Insurance Fund 1,137,704 6,563,872 6,889,436 14,591,012 176,587 14,767,599 (779,699) 400,000 14,387,900
503 Insurance - LEOFF 1 Fund 527,005 266,533 266,541 1,060,079 - 1,060,079 107,271 - 1,167,350
611 Firemen's Pension 1,449,856 74,000 74,000 1,597,856 - 1,597,856 - 1,597,856
Total 70,141,403$ 199,630,032$ 171,919,356$ 441,690,791$ (9,445,031)$ 432,245,760$ 10,259,015$ 6,026,238$ 448,531,013$
000 General 65,865,875$ 65,821,945$ 14,045,513$ 145,733,333$ 2,787,716$ 148,521,049$ 1,483,137$ (883,435)$ 149,120,751$
101 Lodging Tax 693,131 695,498 1,562,673 2,951,302 247,323 3,198,625 388 262,315 3,461,328
103 Residential Street 6,616,000 5,701,000 222,621 12,539,621 (2,161,077) 10,378,544 - 140,042 10,518,586
104 Arterial Street 8,854,599 48,935,382 297,884 58,087,865 (40,398,440) 17,689,425 676,992 219,036 18,585,453
105 Contingency - - 6,895,897 6,895,897 109,832 7,005,729 700,000 (303,751) 7,401,978
109 Drug Seizure Fund 60,000 60,000 216,507 336,507 - 336,507 - 35,211 371,718
2XX LTGO Debt Service 4,979,263 4,589,893 388,086 9,957,242 (214,085) 9,743,157 - (57,739) 9,685,418
206 LID Guaranty - - 685,637 685,637 - 685,637 - 20,407 706,044
213 UTGO Bonds 2,841,675 3,713,175 40,117 6,594,967 - 6,594,967 - 48,708 6,643,675
233 2013 LID 688,637 668,613 707,287 2,064,537 - 2,064,537 - 44,199 2,108,736
301 Land Acquisition, Recreation & Park Dev.605,000 50,000 609,282 1,264,282 695,000 1,959,282 - 1,285,397 3,244,679
302 Urban Renewal 235,000 215,000 1,783,064 2,233,064 5,362,629 7,595,693 3,153,000 (419,485) 10,329,208
303 General Government Improvements 353,094 358,015 27,652 738,761 140,000 878,761 - 131,140 1,009,901
304 Fire Improvements 500,000 500,000 7,612 1,007,612 609,723 1,617,335 - 295,924 1,913,259
305 Public Safety Plan 39,896,578 40,028,146 2,211,825 82,136,549 3,794,469 85,931,018 10,500,000 (5,792,994) 90,638,024
306 City Facilities 4,629,000 4,785,000 - 9,414,000 15,165,590 24,579,590 (5,000,000) 4,610,554 24,190,144
401 Water 7,650,901 9,000,238 3,339,383 19,990,522 908,249 20,898,771 10,043 436,951 21,345,765
402 Sewer 10,774,916 9,783,035 8,440,479 28,998,430 1,037,650 30,036,080 8,847 3,171,575 33,216,502
411 Foster Golf Course 1,765,345 1,810,408 706,128 4,281,881 33,000 4,314,881 108,736 (165,618) 4,257,999
412 Surface Water 8,933,224 7,302,426 1,578,653 17,814,303 1,840,800 19,655,103 16,276 458,571 20,129,950
501 Equipment Rental 4,435,204 3,777,658 2,502,670 10,715,532 420,003 11,135,535 218,819 1,144,435 12,498,789
502 Insurance Fund 6,904,662 7,412,104 274,246 14,591,012 176,587 14,767,599 - (379,699) 14,387,900
503 Insurance - LEOFF 1 Fund 465,755 489,313 105,011 1,060,079 - 1,060,079 - 107,271 1,167,350
611 Firemen's Pension 69,991 69,991 1,457,874 1,597,856 - 1,597,856 - - 1,597,856
Total 177,817,850$ 215,766,840$ 48,106,101$ 441,690,791$ (9,445,031)$ 432,245,760$ 11,876,238$ 4,409,015$ 448,531,013$
Total Revenues
Total Expenditures
EXPENDITURES
2019
Expenditures
2020
Expenditures
2020 Ending
Fund Balance Total Expenditures
Mid-Biennial
Amended
Expenditures
Mid-Biennial
Amendments
Mid-Biennial
Amendments
Beginning Fund
Balance Adjustment
2020 Year-End
Amendments
Net Effect on 2020
Ending Fund Balance
2020 Year-End
Amendments
City of Tukwila 2020 Year-End Budget Amendment
Reconciliation of 2020 Budget Summary to Ordinance
REVENUES
2019 Beginning
Fund Balance
2019
Revenues
2020
Revenues
Total
Revenues
Mid-Biennial
Amended
Revenues
4
3
Proposed Budget
Changes
-Summary
by Fund
2020
Beginning Fund Balance
Revenue
Expenditure
Ending
Fund Balance
Fund
Adopted Budget
Proposed
Amendments
Proposed
Revised
Budget
Adopted Budget
Proposed Proposed
Amendments Revised Budget
Adopted Budget
Proposed
Amendments
Proposed
Revised
Budget
Proposed
Adopted Budget Amendments
Proposed
Revised
Budget
General Fund Depts.
4059
32 X27
_
3^
3
a -
32 ^ -
23c
9 363
- -
88273
-
8 83^
- ^22
-
8
Total General Fund
13,828,530
(1,237,163)
12,591,367
67,679,827
1,836,865
69,516,692
67,721,279
1,483,137
69,204,416
13,787,078
(883,435)
12,903,643
Special Revenue Funds:
Lodging Tax
1,702,495
262,703
1,965,198
803,000
803,000
695,500
388
695,888
1,809,995
262,315
2,072,310
Drug Seizure
221,507
35,211
256,718
55,000
55,000
60,000
60,000
216,507
35,211
251,718
Contingency
6,705,729
396,249
7,101,978
300,000
300,000
700,000
700,000
7,005,729
303,751
6,701,978
LTGO Debt Service Funds 2XX
1,944,213
55,575
1,999,788
9,022,399
9,022,399
9,021,681
9,021,681
1,944,931
55,575
2,000,506
Capital Projects Funds:
Residential Streets
51,544
90,042
141,586
5,711,000
50,000
5,761,000
5,701,000
5,701,000
61,544
140,042
201,586
Bridges and Arterial Streets
1,187,826
896 028
2,083,854
10647000
10,647,000
11,435,383
676,992
12,112,375
399,443
219,036
618,479
Land Acquisition, Rec. and Park Dev.
567,882
610,291
1,178,173
116 400
675,106
791,506
75,000
75,000
609,282
1,285,397
1894679
Urban Renewal
7,350,693
193,605
7,544,298
10,000
10,000
215,000
3,153,000
3,368,000
7,145,693
2,959,395
4,186,298
General Government
525,166
131,140
656,306
200,500
200,500
658,014
658,014
67,652
131,140
198,792
Fire Impact Fees
17,235
295,924
313,159
500,100
500,100
500,000
500,000
17,335
295,924
313,259
Public Safety Plan
42,350,731
1,954,006
44304737
3,683,709
2753000
6,436,709
40028146
10,500,000
50,528,146
6,006,294
5792994
213,300
City Facilities PW Shops)
6,350,590
389 446
5,961,144
4000000
4,000,000
10350590
(5,000,000
5,350,590
4,610,554
4610554
Enterprise Funds:
Water
5,723,870
446 994
6,170,864
7524000
7,524,000
9224913
10,043
9,234,956
4022957
436,951
4,459,908
Sewer
9,349,164
3180422
12,529,586
9,912,000
9912000
10,408,398
8,847
10,417,245
8,852,766
3171575
12,024,341
Golf
565,637
(368,149)
197,488
1,880,900
311 267
2,192,167
1789429
108,736
1,898,165
657 108
(165,618
491,490
Surface Water
2,731,879
474 847
3,206,726
7990000
7,990,000
7612242
16,276
7,628,518
3109637
458,571
3,568,208
Internal Service Funds:
Equipment Rental and Replacement
$ 3,478,787
$ 1,363,254 $
4,842,041
$ 3,221,544
$ $
3,221,544
$ 3,780,532
$ 218,819 $
3,999,351
$ 2,919,799 $
1,144,435 $
4,064,234
Employee Healthcare Plan
796,914
(779,69
17,215
7,066,023
400 000
7,466,023
7412104
7,412,104
450 833
(379,699
71,134
LEOFF 1 Retiree Healthcare Plan
327 783
107 271
435 054
266,541
266,541
489,313
489,313
105,011
107,271
212,282
Firemen's Pension
1,453,865
1,453,865
74,000
74,000
69,991
69,991
1,457,874
1,457,874
Finance Committee Minutes ....................................................................................................................... October 26, 2020
E.Budget Legislation
Staff is seeking Council approval of an ordinance to adopt the 2021-2022 Biennial Budget, a
Resolution to adopt the Financial Planning Model and Capital Improvement Program.
Committee Recommendation
No recommendation. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
Budget Amendment
Staff is seeking Council approval of an ordinance to amend the 2019-2020 Biennial Budget.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole for Public
Hearing.
F.Land Acknowledgement Practice
Staff is seeking Committee direction on how to incorporate a land acknowledgement
practice.
Item(s) needing follow-up:
Contact local tribal organizations for input.
Committee Recommendation
Return to Committee.
II.MISCELLANEOUS
The meeting adjourned at 6:48 p.m.
Committee Chair Approval
Minutes by TC, reviewed by LH
45
46
ITEM INFORMATION
STAFF SPONSOR: RACHEL BIANCHI ORIGINAL AGENDA DATE: 11/9/20
AGENDA ITEM TITLE A weekly update on the City’s planning and response to COVID-19 (Coronavirus)
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW
SPONSOR’S
SUMMARY The City is actively engaged in regional efforts to address the coronavirus (COVID-19).
Staff are providing the Council with updated information regarding the City’s response to
COVID-19.
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Com Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: N/A COMMITTEE CHAIR:
RECOMMENDATIONS:
SPONSOR/ADMIN. N/A
COMMITTEE N/A
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
MTG. DATE ATTACHMENTS
11/9/20 Coronavirus Report
C OUNCIL AGENDA S YNOPSIS
----------------------------------Initials --------------------------------- I TEM N O.
Meeting Date Prepared by Mayor’s review Council review
11/9/20 RB 4.C.
47
48
Coronavirus Response Update
November 9, 2020
* Denotes All New Content in the Section
* Essential Services and City Operations
In alignment with King County and other employers in the area, the City has announced that staff who can will continue
to telework until July 5, 2021.
Financial Stability
On Monday, October 5 the Mayor presented his proposed budget for the 2021-2022 biennium. Noted in the budget
video and letter is the fact that the City is in better financial shape than anticipated in May when various cost-cutting
measures were implemented. Due to the early action of the Council and the tremendous sacrifice by our non-
represented staff and most of our labor partners, the City is in a good financial condition in 2020. While in May of this
year the City initially projected the need to use $4.8 million in contingency in 2020, the proposed Mayor’s budget uses
only $700,000 from contingency this year and zero ongoing contingency in 2021 and 2022. Even with utilizing this
amount of contingency on a one-time basis, the City still approaches 2021 and 2022 with contingency and reserve funds
higher than the Council’s adopted policies.
* Police Staffing and Calls for Service
Calls for service are now within historical range as the CBD continues to see traffic increase.
October 2020: 2614
October 2019: 2739
Fire Staffing and Calls for Service
There have been no changes to Fire staffing since the last report. The October monthly report will be provided in next
week’s update.
* Human Services
In the first week of November, HS staff assisted eight households (23 individuals) with $9,600 in rental assistance and
one household (3 individuals) with $1,200 in utility assistance, for a total of $10,800 in HB 1406 funds (rent only) and
human services contracted general funds. Staff is working with three new households in various stages of the intake
process.
KC EPRAP (Eviction Prevention Rental Assistance Program) Tenant/Landlord rental assistance lottery (this is county-wide
information):
King County Department of Community and Human Services (DCHS) continues to work on a dashboard to be
released soon. Link will be sent to partners as soon as it is available.
King County has just expanded their financial scope to assist residents who are up to six months behind in their
rent (the limit was three months previously).
10 non-profit agencies are working with tenants and landlords.
25 non-profit agencies are working within their communities providing technical assistance to tenants
(screening, signing them up, helping gather necessary documentation).
49
Large Landlords = 318 properties identified representing 6,300 tenants have signed up (not all have been
qualified yet).
Small Landlords (nine units or less) = 500 tenants have been screened.
Tenant Lottery: 9,000 tenants have applied to EPRAP, 1,400 have been selected. The data is taking longer to
collect dealing with small landlords, requiring a lot of technical assistance on an individual basis to gather
necessary paperwork.
* Business Recovery
Business Re-Openings
As of November 4, King County continues in Phase 2 of Washington’s “Safe Start” four phase business reopening plan.
The State continues to be “on pause” for counties to move into higher phases. Twenty-two counties are in Phase 2 and
17 are in Phase 3. None are in Phase 4. Recently, COVID cases are surging. Last week the State Department of Health
reported the highest number of new cases in a single day since July. The State is five times higher than its goal for newly
diagnosed cases over a two-week period and is over two times higher than its goal for percent of positive tests for
previous week. King County’s statistics are better than the State’s but still significantly worse than two of the goals.
Based on those figures, staff does not expect the State to allow counties to move into higher phases in the near future.
Currently, most of Tukwila’s business activities are allowed to be open (some under significant capacity limitations and
safety procedures). Key Tukwila business activities still not allowed in this Phase include indoor card rooms, indoor
events, indoor bowling (except some league play), spectators at events, and vending game areas (pool tables, video
games, arcades, etc.).
Business Assistance
Work continues on SavingLocalKC.com, ExperienceTukwila, Southside Promise, collaborating with the Chamber and
other regional organizations, and the small business grant program.
Staff sent an email with COVID-19 related resources to all Tukwila businesses.
Unemployment
The unemployment data report will be included monthly. Data through September was included in the packet for the
Council meeting on October 19.
State Recovery Group
In October the Governor announced a new state effort to help communities recover from the social and economic
damage caused by the pandemic. The Washington Recovery Group will help state agencies coordinate with local
governments, higher education, and the private sector. The WRG will be housed in the Office of Financial Management
and partner with the Emergency Management Division of the state’s Military Department.
Information on Safe Protocols Implemented by the Business Community
This information will be provided in the next weekly update.
* Meeting our Community’s Basic Needs
Tukwila Food Pantry
Thursday 10/29 – 642 individuals served
Saturday 10/31 – 438 individuals served
50
Tuesday 11/3 – 380 individuals served
Senior Meal Distribution: Meals numbers reflect distribution for the week of 11/2 and 11/9
715 meals delivered
49 total households served
56 total residents served
During the week of October 26-30, the Fitness Room at the Tukwila Community Center served 83 people, and 67 people
attend in-person fitness classes.
Youth care program at the Tukwila Community Center started the week of October 12, 2020. Numbers have varied from
week to week, and average about 11 kids per week.
Youth meal and recreation activity kit distribution for the week of October 26-30. The following was distributed:
Recreation Activity Kits: 578
Meals: 270
Snacks: 573
Masks: 176
Breakfast: 573
Overall Attendance: 286
Public Safety Plan Construction Projects
There have been no changes to the Public Safety Plan projects since the last report.
Compliance with the Governor’s Order
There have been no changes to compliance issues since the last report.
Covid-19 Testing Sites
Below are the three current nearest testing sites in/to Tukwila. For more information on free testing sites in King County,
visit https://www.kingcounty.gov/depts/health/covid-19/testing.aspx
Tukwila Pantry, testing is no longer being offered at the Tukwila Pantry
Highline College, Wednesdays 7 a.m. to 2 p.m.
Church by the Side of the Road, beginning Tuesday, October 6, 2020, 8:30 to 5:30 Monday through Saturday.
Abu Bakr Islamic Center expects to offer free testing once a month.
51
* Public Health — Seattle & King County Covid-19 Outbreak Summary —Tukwila
Public Health - Seattle & King County COVID-19 Outbreak Summary
King County
Click on the icons to explore
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10,613
62
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5,098
30
Legend:
Lower than overall King County rate
52
Update date
11/4/2020
1:00 PM
Mikwila
Suinniary of eirunts For IUwfla
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5.9% of all tests 2,990.9
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0 0,0%
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Similar to overall King County rate
A Higher
than overall King County rate
ITEM INFORMATION
STAFF SPONSOR: VICKY CARLSEN ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE November Financial Update including COVID related data
CATEGORY Motion Resolution Ordinance Bid Award Public Hearing Other Discussion
Mtg Date 11/9/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY
General fund financial update including report out on COVID specific financial impacts as
required in Resolution No. 1987
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Comm. Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: COMMITTEE CHAIR:
RECOMMENDATIONS:
SPONSOR/ADMIN. Finance
COMMITTEE
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $
Fund Source:
Comments:
RECORD OF COUNCIL ACTION
MTG. DATE ATTACHMENTS
11/09/20 Informational Memorandum dated 11/09/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/09/20 Vicky
MTG. DATE
11/09/20
4.D.
53
54
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance Committee
FROM: Vicky Carlsen, Finance Director
BY: Jeff Friend, Fiscal Manager
CC: Mayor Ekberg
DATE: November 9, 2020
SUBJECT: General Fund Budget-to-Actuals and COVID-19 Impact Report and
Update to Budget Impacts due to COVID-19
Summary
Resolution 1987 directed financial reporting on COVID-19 impacts twice a month. This report
reflects the following:
- General fund:
o Revenues and Fund Balance as of August 31, 2020
o Expenditures as of September 30, 2020
- Capital projects funds:
o Revenues as of September 30, 2020
o Expenditures as of September 30, 2020
The purpose of the general fund budgets to actuals report is to summarize for the City Council
the general state of revenues and expenditures and to highlight significant items. The following
provides a high-level summary of the general fund financial performance and includes select
capital project funds.
As year-end 2020 approaches, the focus of this report is shifting from a year-to-date
budget-to-actual emphasis to a focus on year-end projections and estimate for ending fund
balance. Projected actuals for year-end are included in this report in place of the “Revised Budget
(COVID-19)” from past reports. The projected actuals include the most recent projections that
were also included in the 2021-2022 proposed biennial budget. The amended budget noted
throughout the report includes the original adopted budget and mid-biennium budget amendments
approved in 2019.
In the report on the next page, General Fund revenues and expenditures are reflected through
August 31st. To provide the most up-to-date information, we have provided expenditure details
through September 30th on a separate chart on page 5 of this report.
The General Fund Report is based on financial data available as of October 27, 2020.
55
INFORMATIONAL MEMO
Page 2
Revenues, Expenditures, and Fund Balance
CITY OF TUKWILA
GENERAL FUND
As of August 31, 2020
2019
Year-to-Date
Actuals
Amended
Annual
Budget
Projected
Year-End
Actuals
Year-to-Date
Actuals
Projected
vs. YTD
Actual**
Percent of
Projected
Year-End
Revenue
General Revenue
Property Taxes 8,393,715$ 16,416,911$ 16,306,453$ 8,759,404$ 7,547,049$ 53.7%
Retail Sales Tax 12,599,490 19,910,676 16,210,000 10,171,629 6,038,371 62.7%
Use Tax 475,214 690,000 745,000 544,254 200,746 73.1%
Admissions Tax 658,461 870,000 550,000 331,462 218,538 60.3%
Utility Taxes 2,476,001 4,374,610 3,444,000 2,787,565 656,435 80.9%
Interfund Utility Tax 1,806,247 2,412,000 2,083,000 1,364,085 718,915 65.5%
Gambling/Excise Taxes 3,005,411 4,426,000 2,337,021 1,960,199 376,822 83.9%
Total General Revenue 29,414,539 49,100,197 41,675,474 25,918,598 15,756,876 62.2%
Licenses and Permits
Business Licenses & Permits 3,057,800 4,612,400 3,515,000 3,390,576 124,424 96.5%
Rental Housing License 36,245 45,000 45,000 41,685 3,315 92.6%
Building Permits and Fees 1,324,164 2,127,494 2,318,550 1,087,091 1,231,459 46.9%
Total Licenses and Permits 4,418,209 6,784,894 5,878,550 4,519,352 1,359,198 76.9%
Intergovernmental Revenue
Sales Tax Mitigation 433,822 - - - - -
Seattle City Light Agreement 1,600,730 2,470,000 2,300,000 1,571,868 728,132 68.3%
State Entitlements 319,337 446,250 471,088 389,782 81,306 82.7%
Grants 349,642 1,006,117 1,286,441 215,018 1,071,423 16.7%
Total Intergov't Revenue 2,703,531 3,922,367 4,057,529 2,176,667 1,880,862 53.6%
Charges for Services
General Government 37,482 58,532 24,694 19,002 5,692 77.0%
Security 1,039,103 1,622,000 989,405 864,083 125,322 87.3%
Transportation 42,363 79,000 64,000 2,774 61,227 4.3%
Plan Check and Review Fees 1,033,553 1,168,675 939,019 508,809 430,210 54.2%
Culture and Rec Fees 355,981 601,000 84,221 59,535 24,686 70.7%
Total Charges for Services 2,508,482 3,529,207 2,101,339 1,454,203 647,136 69.2%
Fines and Penalties 108,823 291,718 114,129 74,122 40,007 64.9%
Miscellaneous Revenue 901,695 1,214,156 855,493 670,867 184,626 78.4%
Indirect cost allocation 1,697,096 2,637,288 2,637,288 1,758,193 879,095 66.7%
Ongoing Revenue 41,752,376 67,479,827 57,319,802 36,572,002 20,747,800 63.8%
Transfer from Contingency - - 700,000 - 700,000 0.00%
Transfer from Urban Renewal - 200,000 400,000 - 400,000 0.00%
Total Revenue 41,752,376 67,679,827 58,419,802 36,572,002 21,847,800 62.6%
Variance2020
56
INFORMATIONAL MEMO
Page 3
The City’s financial reserve policy states that unreserved general fund ending fund balance shall
equal or exceed 18% of the previous year general fund revenue. Projected ending fund balance
exceeds the balance of $11,598,531 required by the City’s reserve policy by $32,819.
For the 2021-2022 biennial budget, staff is recommending a conservative approach of maintaining
an unreserved fund balance 18% required by the reserve policy based on the 2019 requirement.
This conservative approach will reduce the amounts to be contributed to the fund balance in future
years as the required balance will increase along with higher revenues.
Total General Fund revenue through August 31st was $36.6 million. In order to meet year-end
revenue projections, the City will need to receive $21.9 million more in revenue over the final four
months of the year.
Expenditures
City Council 243,464 439,772 342,625 229,838 112,787 67.1%
Mayor's Office 1,545,425 2,652,852 2,264,430 1,495,344 769,086 66.0%
Administrative Services 1,261,675 2,180,956 2,004,121 1,279,096 725,025 63.8%
Finance 1,704,043 2,753,260 2,455,838 1,711,563 744,275 69.7%
Legal 376,890 710,730 640,650 349,016 291,634 54.5%
Recreation 2,224,214 3,354,374 2,491,792 1,691,877 799,915 67.9%
Parks Maintenance 1,121,637 1,656,398 1,551,770 1,022,702 529,068 65.9%
Community Development 2,388,966 3,611,354 3,059,742 2,057,895 1,001,847 67.3%
Court 848,921 1,330,951 1,271,031 838,344 432,687 66.0%
Police 12,213,480 19,194,006 17,374,568 11,646,550 5,728,018 67.0%
Fire 8,500,448 13,118,888 12,572,538 8,192,493 4,380,045 65.2%
Information Technology 1,314,216 2,099,687 1,895,154 1,087,972 807,182 57.4%
Public Works 2,492,543 4,043,635 3,538,340 2,376,205 1,162,135 67.2%
PW Street Maintenance 2,856,464 3,255,276 2,765,482 2,178,043 587,439 78.8%
Total Department Expenditures 39,092,386 60,402,139 54,228,081 36,156,937 18,071,144 66.7%
Transfers - Debt Service 1,830,993 3,637,190 3,570,421 1,918,215 1,652,206 53.7%
Transfers - Capital, Other 1,619,600 3,471,950 1,121,950 478,137 643,813 42.6%
Transfers - Contingency - 210,000 - - - 0.0%
Total Transfers 3,450,593 7,319,140 4,692,371 2,396,352 2,296,020 51.1%
Total Expenditures 42,542,979 67,721,279 58,920,452 38,553,289 20,367,164 65.4%
Change in Fund Balance (41,452) (500,651)
Beginning Fund Balance 13,828,530 12,132,001
Ending Fund Balance 13,787,078$ 11,631,350$
Percent of year completed: 66.7%
** This column reflects amounts needed to be collected/expended to meet year-end projections
57
INFORMATIONAL MEMO
Page 4
Sales Tax
Sales tax revenue through August is $10.2 million. To meet the year-end projection of $16.2
million the City is expected to collect an additional $6.0 million by year-end. It should be noted
that some August sales tax revenue was included in the previous report. Sales tax revenue is
now reflected in full through August 31st.
Sales tax revenues continues to be impacted by COVID-19, but has been recovering faster than
originally expected. The chart below graphically compares sales tax revenue in 2020 to last year.
The table below compares 2019 to 2020 monthly sales tax revenues. While sales tax revenues
are exceeding the pandemic budget forecasts, actual sales tax revenues continue to trail prior
year with double digit declines.
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
Jan Feb Mar Apr May Jun Jul Aug
Sales Tax Revenue 2019 vs. 2020 YTD
2019 2020
Sales Tax Revenues 2019 2020 $ Change % Change
Jan 1,376,700 1,478,671 101,972 7.4%
Feb 1,321,327 1,147,961 (173,367)-13.1%
Mar 1,700,887 1,325,708 (375,179)-22.1%
Apr 1,543,385 991,702 (551,684)-35.7%
May 1,541,774 1,156,386 (385,388)-25.0%
Jun 1,870,205 1,230,374 (639,831)-34.2%
Jul 1,686,655 1,524,692 (161,963)-9.6%
Aug 1,659,599 1,408,596 (251,003)-15.1%
58
INFORMATIONAL MEMO
Page 5
Expenditures
To provide the most up-to-date information possible, general fund expenditures have been
updated through September 30th in the following chart. Expenditures totaled $43.5 million through
September 30th. Departments project to expend approximately $15.5 million additional before the
end of the year.
Overtime
Police and Fire accounted for $838 thousand of the $870 thousand of overtime expenditures
through September. The public safety departments began the year with overtime at pre-pandemic
levels and reduced their overtime when budget constraints were introduced in March 2020.
Increased overtime in May, June and July were the results of maintaining minimum staffing levels
in the fire department as well as some overtime incurred related to the lootings and protests
occurring in the City. It should also be noted that some contractual overtime incurred by the Police
department is reimbursable and the City is currently working those calculations.
CITY OF TUKWILA
GENERAL FUND
As of September 30, 2020
2019
Year-to-Date
Actuals
Amended
Annual
Budget
Projected
Year-End
Actuals
Year-to-Date
Actuals
Projected
vs. YTD
Actual**
Projected
vs. YTD
Actual
Expenditures
City Council 272,796 439,772 342,625 258,067 84,558 75.3%
Mayor's Office 1,747,753 2,652,852 2,264,430 1,679,370 585,060 74.2%
Administrative Services 1,397,134 2,180,956 2,004,121 1,423,106 581,015 71.0%
Finance 1,864,726 2,753,260 2,455,838 1,887,133 568,705 76.8%
Legal 428,092 710,730 640,650 400,113 240,537 62.5%
Recreation 2,470,133 3,354,374 2,491,792 1,868,302 623,490 75.0%
Parks Maintenance 1,273,574 1,656,398 1,551,770 1,137,027 414,743 73.3%
Community Development 2,672,359 3,611,354 3,059,742 2,296,490 763,252 75.1%
Court 957,885 1,330,951 1,271,031 937,779 333,252 73.8%
Police 13,867,589 19,194,006 17,374,568 12,911,271 4,463,297 74.3%
Fire 9,516,121 13,118,888 12,572,538 9,196,619 3,375,919 73.1%
Information Technology 1,444,167 2,099,687 1,895,154 1,206,699 688,455 63.7%
Public Works 2,791,322 4,043,635 3,538,340 2,663,021 875,319 75.3%
PW Street Maintenance 3,170,885 3,255,276 2,765,482 2,332,679 432,803 84.3%
Total Department Expenditures 43,874,537 60,402,139 54,228,081 40,197,674 14,030,407 74.1%
Transfers - Debt Service 2,746,490 3,637,190 3,570,421 2,704,357 866,064 75.7%
Transfers - Capital, Other 1,694,600 3,471,950 1,121,950 553,137 568,813 49.3%
Transfers - Contingency - 210,000 - - - 0.00%
Total Transfers 4,441,090 7,319,140 4,692,371 3,257,494 1,434,878 69.4%
Total Expenditures 48,315,627 67,721,279 58,920,452 43,455,168 15,465,285 73.8%
Percent of year completed: 75.0%
** This column reflects amounts needed to be collected/expended to meet year-end projections
Variance2020
59
INFORMATIONAL MEMO
Page 6
Lootings
Twenty-six businesses were broken into at the end of May and beginning of June. The mass
lootings required a strong police presence that resulted in overtime costs. Fire staff were also on
standby while Public Works incurred some costs related to closing streets.
Transfers
The transfers line includes budgeted transfers for debt service and certain capital projects.
Transfers through September account for only 44.5% of the amended budget. It should be noted,
because of existing funds in the PW Shops fund, no transfers from the general fund for this project
have been required to date. The proposed 2021-2022 biennial budget includes a plan to finance
the general fund portion of this project rather than utilizing a pays-as-you go approach.
COVID Expenditures
General Fund expenditures related to the COVID-19 pandemic began to be incurred in March.
These expenditures totaled $661,285 through September 30th and are reported by department in
the schedule below. COVID related expenditures in salaries and benefits include time dedicated
to the emergency operations center (EOC) as well as time spent analyzing the financial impacts
of the pandemic. Overtime and supplies are for time outside of normal operations spent in the
EOC as well as time responding directly to COVID-19 related activities. Supplies are for additional
PPE and disinfectant supplies.
Unbudgeted costs can be applied against CARES Act funding or FEMA funding and will not affect
ending fund balance. Budgeted salaries and benefits for time that has been redirected to
responding to the pandemic could qualify for reimbursement from CARES Act funding. Any
reimbursement for budgeted salaries and benefits would reduce the need for contingency funds
because the City had not received confirmation that CARES Act funding would be available.
Reimbursement of these costs were not included in the proposal to close the $10.2 million
revenue gap.
BUDGETED UNBUDGETED BUDGETED UNBUDGETED
Department
Salaries and
Benefits Overtime
Salaries and
Benefits Overtime Total
Police -$ 24,994$ -$ 36,573$ 61,567$
Fire - 435 - 1,003 1,438
Street Maintenance - - 2,064 - 2,064
Total -$ 25,429$ 2,064$ 37,576$ 65,069$
MAY JUNE
60
INFORMATIONAL MEMO
Page 7
In addition to COVID spending in the general fund, the Public Safety Plan has incurred
approximately $650 thousand to date in costs directly related to the pandemic. Because these
costs are associated with COVID-19, the City is able to request reimbursement from CARES Act
funding to cover these costs. It should be noted that the change orders specific to COVID-19
were funded with contingency that is built into the project budgets. The change orders are not
increasing the total budget allocated to each project.
BUDGETED
Department Salaries and
Benefits
Overtime
and Benefits
Supplies Department
Total
General Fund
Council 1,784$ -$ 393$ 2,177$
Mayor 79,081 - 314 79,395
Admin Services 40,302 - 488 40,790
Finance 39,434 386 825 40,644
Recreation 321,161 - 18,460 339,621
DCD 3,712 - 1,483 5,195
Court 114 137 4,566 4,816
Police 25,239 4,379 11,949 41,568
Fire 32,606 8,318 13,458 54,382
TIS 390 - 45 435
Public Works 6,673 318 13,895 20,886
Park Maintenance 31,376 - - 31,376
Street Maintenance - - - -
Total General Fund 581,870$ 13,538$ 65,877$ 661,285$
UNBUDGETED
61
INFORMATIONAL MEMO
Page 8
COVID-19 Related Grants Available to the City
There are several grant opportunities now available to the City to offset some of the costs incurred
related to the pandemic. Below is a chart listing grant opportunities as well as what the funds
may be used for. It should be noted that all the grants are reimbursement and cannot be used to
offset loss of revenue.
The State released information on the 2nd round of CARES Act funding. The City has been notified
that we will receive an additional $313,950 for total CARES Act funding of $941,850.
Grant Amount Eligible Uses Status
CARES Act
through Dept. of
Commerce
$941,850 - Expenditures incurred
directly related to
responding to COVID-19
(supplies, overtime,
regular time that has
substantially shifted focus
to the pandemic,
unemployment, etc.)
- Providing economic support
to those suffering from
unemployment
- Providing economic support
to business interruptions
Contract has been
signed and returned to
Department of
Commerce for full
execution
FEMA No cap, reimburses
75% of expenditures
not covered with
other resources
Unbudgeted expenditures incurred
directly related to responding to
COVID-19
Contract completed.
Can submit for
reimbursement at any
time
FEMA -
CARES
To be determined Assistance to food pantry In process
King County $31,965 Assistance to small businesses On June 19th, the City
was notified that we
are eligible to receive
$31,965. On August
3, 2020, the Planning
& Economic
Development
Committee authorized
staff to accept the
grant and use the
funds for direct grants
to very small
businesses with a
focus on the Tukwila
International Blvd.
area
CESF – Dept.
of Justice
Assistance
$49,000 Expenditures incurred directly
related to responding to COVID-
19
Grant has been
awarded. Contract is
being processed
EFSP
Emergency
City of Tukwila does
not qualify for this
grant
Supplement existing emergency
food & shelter program
Forwarded to TCS
and Tukwila Pantry
62
INFORMATIONAL MEMO
Page 9
Food & Shelter
Prog
HungerCorps
VISTA
AmeriCorps
Four VISTA
AmeriCorps
HungerCorps
students. Value:
35,500
HungerCorps will assist
Recreation staff to distribute food
as part of the mobile recreation
program
Contract awarded
Port of Seattle $20,930 total grant
application
Application included residential
component within digital media
program to grow tourism,
development attraction, etc.
Suggestion has been made to
revise application to focus more
on business recovery and direct
$7,000 of the total $20,930
application to business recovery.
Additional information can be
found in item 1a on the July 6,
2020 Planning & Economic
Development Committee meeting
Recommended
revisions approved by
Planning & Economic
Development
Committee on July 7,
2020
63
INFORMATIONAL MEMO
Page 10
Selected Capital Projects Funds
Financial analysis regarding the impacts of the COVID-19 pandemic include ongoing review of
certain capital projects funds including residential streets (fund 103), arterial streets (fund 104),
and general government improvements (fund 303). The narrative below highlights planned capital
projects along with decisions that have already been made and decision points for future
meetings. The narrative is followed by financial statements reflecting activity through August 31,
2020. The statements have been reformatted to focus on projected year-end rather than a budget
to actual comparison.
Residential Streets
The most impactful issue in this fund relates to the 42nd Ave S and 53rd Ave S roadway projects.
Both projects are completed and are awaiting final closeout and payments to contractors. Project
costs for 2020 have been updated to reflect final estimated costs. At this time, a budget
amendment will be required in order to provide enough funding to pay for the final costs
associated with these two projects. The solution identified will not negatively affect the general
fund.
The proposed budget amendment includes two transfers into this fund. A transfer of $400
thousand from the urban renewal fund. Prior year land sale revenue is available for one-time
projects. Additionally, the amendment will reallocate the solid waste utility tax revenue (funds
dedicated to road projects) to these two projects. Funds were originally committed to the 42 nd
Ave S Bridge project for 30% design that was expected to be completed earlier this year. It is
now expected that these costs will be incurred in 2021, if approved in the proposed 2021-2022
biennial budget.
Arterial Streets
42nd Ave S Bridge: The City Council authorized funding of up to $1 million ($320 thousand
general fund, $680 thousand solid waste utility tax) for 30% design. If approved, most of the cost
associated with this project will be incurred in 2021. With the delay in design, the solid waste
utility tax revenue will be reallocated to the residential street fund in 2020. This will be included
in the 2020 budget amendments.
S 119th St Ped Bridge painting: Not funding this project will only delay the project, not cancel it.
There is a limited window of opportunity to paint the bridge due to weather and fish cycles. This
project has now been scheduled for 2024 and is included in the proposed Capital Improvement
Program.
Overlay: At the June 8, 2020 Committee of the Whole meeting, there was Council consensus to
move forward with the recommendation from the Transportation & Infrastructure Committee to
fund the two highest priority overlay projects. Overlay has been completed for 2020 and is in the
closeout process.
General Government Improvement
Siding repair at TCC: this project is underway and an update on the project will be provided at a
later date.
Facilities Study: This project is also funded out of the general government improvement. Staff is
reworking the scope of this project per comments received from City Council at the June 8, 2020
Committee of the Whole meeting.
64
INFORMATIONAL MEMO
Page 11
2019
Amended
Annual
Budget
REVENUE:
General Revenue
Solid Waste/Recycling Utility Tax - - 550,000 40,651 509,349 7.4%
Total Intergovernmental Revenue - - 550,000 40,651 509,349 0
Intergovernmental Revenue
Indirect Federal - SRTS - 3,454,000 - - - 0%
State Grant - Macadam 981,968 1,847,000 - - - 0%
State Entitlements - MVFT Cities 216,434 290,000 170,000 192,580 (22,580) 113.3%
Total Intergovernmental Revenue 1,198,402 5,591,000 170,000 192,580 (22,580) 113.3%
Miscellaneous Revenue
** Charges for services 608,227 - - 134,682 (134,682) 0.0%
Investment earnings 1,860 20,000 - - - 0.0%
Total Miscellaneous Revenue 610,087 20,000 - 134,682 (134,682) 0.0%
Transfers In 1,300,000 100,000 400,000 - 400,000 0.0%
Total Revenues 3,108,489 5,711,000 1,120,000 367,913 752,087 32.8%
EXPENDITURES:
46thAve Safe Routes to School - 1,832,000 - - - 0.0%
Macadam Rd S Complete Street - 1,847,000 - - - 0.0%
S 152nd St Safe Routes to School - 1,622,000 - - - 0.0%
Traffic Calming/Residential Safety 112,524 400,000 50,000 52,399 (2,399) 104.8%
53rd Ave S 2,178,409 - 500,000 235,717 264,283 47.1%
42nd Ave S Ph III Wetland Monitoring - - 3,011 3,518 (507) 116.8%
42nd Ave S Phase III (SC Blvd-160)1,119,307 - 593,763 347,480 246,283 58.5%
Interfund Loan Repayment - - 0.0%
Total Expenditures 3,410,241 5,701,000 1,146,774 639,114 507,660 55.7%
Change in fund balances 10,000 (26,774)
Beginning Fund Balance 51,544 141,586
Ending Fund Balance - 61,544 114,812
** This column reflects amounts needed to be collected/expended to meet year-end projections
City of Tukwila
Residential Street Fund 103 - Revenue and Expenditures
Year-to-Date as of September 30, 2020
Projected vs.
YTD Actual**
Percent of
Projected
Year-End
Actual Year-to-
Date Actual
Projected Year-
End
2020
Actuals through
September 30
65
INFORMATIONAL MEMO
Page 12
2019
Amended
Annual
Budget
REVENUE:
General Revenue
Parking Tax 258,630 470,000 200,026 167,833 32,193 83.9%
MVFT Cities 110,165 137,000 92,483 99,280 (6,797) 107.3%
Real Estate Excise Taxes 299,579 500,000 500,000 172,628 327,372 34.5%
Total General Revenue 668,374 1,107,000 792,509 439,740 352,769 55.5%
Charges for Services
Park impact Fees 711,069 300,000 - - - 0.0%
Traffic Impact Fees 409,848 213,000 70,564 80,724 (10,160) 114.4%
Total Charges for Services 1,120,917 513,000 70,564 80,724 (10,160) 114.4%
Intergovernmental Revenue
Federal Grants 1,190,664 6,724,000 2,811,834 142,506 2,669,328 5.1%
State Grants - 2,253,000 160,000 130,577 29,423 81.6%
Total Charges for Services 1,190,664 8,977,000 2,971,834 273,083 2,698,751 9.2%
Miscellaneous Revenue
Investment earnings 39,652 20,000 20,000 12,680 7,320 63.4%
Contributions/Donations 4,900 30,000 17,533 11,000 6,533 62.7%
Total Miscellaneous Revenue 44,552 50,000 37,533 23,680 13,853 63.1%
Total Revenues 3,024,506 10,647,000 3,872,440 817,228 3,055,212 21.1%
EXPENDITURES:
Overhead (Salaries & Benefits)190,344 485,382 - 195,900 (195,900) 0.0%
Wetland Monitoring (various) 127 - 40,000 25,952 14,048 64.9%
BAR over Airport Way Seismic Retrofit 307,719 2,614,000 1,441,000 103,150 1,337,850 7.2%
TIB Channelization Study 12,082 - 19,920 19,920 0 100.0%
Transportation Comp Element Plan - 200,000 1,338 198,662 0.7%
TUC Ped/Bicycle Bridge 272,447 - 1,505 1,505 (0) 100.0%
Boeing Access Road Bridge Rehab 1,178,456 - 16 16 - 100.0%
Strander Boulevard Extension 140,735 877,566 625,000 2,795 622,205 0.4%
S 140th St Intersection Improvements 241,316 - - - - 0.0%
S 144th ST Phase II 19,753 - 161 95,872 (95,711) 59547.9%
S 196th/200th St Bridge 97,118 - 1,304 17,850 (16,546) 1368.9%
West Valley Highway 4,191 3,195,000 509,000 276,861 232,139 54.4%
42nd Ave S Bridge Replacement 18,652 1,600,000 200,000 3,146 196,854 1.6%
Annual Overlay 1,157,713 1,400,000 517,000 181,028 335,972 35.0%
Annual Bridge Inspections 28,990 335,000 335,000 5,250 329,750 1.6%
Annual Traffic Signals - 125,000 62,000 3,852 58,148 6.2%
Other Misc. Capital Projects 59,287 792,000 2,025 7,015 (4,990) 346.4%
Transfer Park Impact Fees to 301 - - 675,106 - 675,106 0.0%
Total Expenditures 3,728,930 11,423,948 4,629,037 941,451 3,687,586 20.3%
Change in fund balances (776,948) (756,597)
Beginning Fund Balance 1,187,826 2,083,854
Ending Fund Balance 410,878 1,327,257
** This column reflects amounts needed to be collected/expended to meet year-end projections
Percent of
Projected
Year-End
2020
Year-to-Date as of September 30, 2020
City of Tukwila
Arterial Street Fund 104 - Revenue and Expenditures
Projected Year-
End
Actual Year-to-
Date Actual
Projected vs.
YTD Actual**
Actuals through
September 30
66
INFORMATIONAL MEMO
Page 13
2019
Amended
Annual
Budget
REVENUE:
Miscellaneous Revenue
Investment earnings 8,409 500 4,000 3,999 (1) 100.0%
Total Miscellaneous Revenue 8,409 500 4,000 3,999 (1) 100.0%
Transfers In 150,000 200,000 - - - 0.0%
Total Revenues 158,409 200,500 4,000 3,999 (1) 2.0%
EXPENDITURES:
City Hall Siding/Roof Repair - 50,000 - - - 0.0%
TCC Siding/Roof Repair - 100,000 128,601 - (128,601) 0.0%
2020 Facilities Study - 300,000 - - - 0.0%
Misc. Projects (including salaries & benefits)7,902 208,015 31,684 31,684 (0) 100.0%
Install No Parking Signs at 6200/6300 Bldg 6,518 2,026 2,026
6300 Bldg. Dry Fire Sprinkler System - 29,658 29,658
City Facilities Mitigation 1,384 - -
Total Expenditures 7,902 658,015 160,285 31,684 (128,601) 19.8%
Change in fund balances (457,515) (156,285)
Beginning Fund Balance 525,166 656,306
Ending Fund Balance 67,651 500,021
** This column reflects amounts needed to be collected/expended to meet year-end projections
City of Tukwila
General Government Improvements Fund 303 - Revenue and Expenditures
Year-to-Date as of September 30, 2020
Projected
Year-End
2020
Projected vs.
YTD Actual**
Percent of
Projected
Year-End
Actual Year-to-
Date Actual
Actuals
through
September 30
67
68
ITEM INFORMATION
STAFF SPONSOR: RYAN LARSON ORIGINAL AGENDA DATE: 11/09/20
AGENDA ITEM TITLE Flood Plain Management Ordinance
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/09/20 Mtg Date Mtg Date Mtg Date 11/16/20 Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW Court
SPONSOR’S
SUMMARY
The Federal Emergency Management Agency notified all Washington jurisdictions
participating in the National Flood Insurance Program (NFIP) that our Flood Ordinance
would require updates to comply with new federal and state regulations and to adopt
revised Flood Insurance Rate Maps (FIRMs). On 8/17/20, Council approved an Interim
Flood Plain Mgmt Ordinance. All reviews have now been completed with no changes to the
Ordinance. Council is being asked to approve the final Flood Plain Management Ordinance.
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Comm. Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: 07/20/20 & 08/03/20 COMMITTEE CHAIR: C. DELOSTRINOS JOHNSON
RECOMMENDATIONS:
SPONSOR/ADMIN. Public Works Department
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$0.00 $0.00 $0.00
Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
11/09/20
11/16/20
MTG. DATE ATTACHMENTS
11/09/20 Informational Memorandum dated 07/17/20 (revised 11/6/20 for final adoption)
Draft Flood Plain Ordinance (revised after 7/20 T&I Committee)
Minutes from Transportation and Infrastructure Committee meeting of 7/20 & 08/03/20
11/16/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/09/20 GL
11/16/20 GL 4.E.
69
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https://tukwilawa.sharepoint.com/sites/mayorsoffice/cc/CC Docs/Old W/2020 Info Memos/Info Memo Flood Ordinance 11092020.docx
INFORMATIONAL MEMORANDUM
TO: Transportation and Infrastructure Committee
FROM: Hari Ponnekanti, Interim Public Works Director
BY: Ryan Larson, Program Manager
CC: Mayor Ekberg
DATE: July 17, 2020 (revised Memo updated 11/6/20 for final adoption)
SUBJECT: Flood Plain Management Ordinance and Map Update
ISSUE
The City’s Flood Plain Management Ordinance was passed in 1980 and updated in 1988 and 2002. On May 15, 2020, the
Federal Emergency Management Agency notified all Washington jurisdictions participating in the National Flood Insurance
Program (NFIP) that our Flood Ordinance would require updates to comply with new federal and state regulations and to adopt
revised Flood Insurance Rate Maps (FIRMs).
BACKGROUND
Public Works used the State’s model flood ordinance as a template to update the Flood Ordinance. This draft was sent to the
Department of Ecology (DOE) and Department of Commerce for review and approval. The ordinance is also undergoing SEPA
review. Council passed Interim Flood Plain Management Ordinance No. 2633 on August 17, 2020 to meet the FEMA dateline.
DISCUSSION
Both the current Ordinance and the draft Ordinance include standards and provisions that encourage sound floodplain
management allowing property owners to obtain flood insurance at a more affordable rate.
The draft Ordinance adopts revised FIRMs that better reflect the actual Special Flood Hazard Areas (SFHA) within the City.
The FIRM updates were done for all jurisdictions along the Green River. In addition, the draft ordinance also clarifies
language concerning development within SFHA. This includes the requirement to obtain a Flood Permit for activities such as
filling and grading within a SFHA even if a structure is not built.
Substantive updates include:
Revised definitions that more closely follow the definitions used by DOE
Revised code language changes to match language used by DOE
A provision to exclude storage or processing of hazardous materials
A provision to include filling and grading as activities requiring a flood permit
A provision limiting uses of areas constructed below the lowest floor to parking and storage
Council is being asked to review the changes to the Ordinance at this time. An emergency ordinance is being prepared to allow
the required changes to take place by the August 19, 2020 FEMA deadline, tentatively scheduled for the August 3, 2020
Council meeting. Staff has been notified that the SEPA approval and the required appeal period will not be completed until after
the FEMA deadline of August 19, 2020. Once the SEPA process has been completed, the final ordinance will be presented to
Council for approval, anticipated for September 2020. All required reviews are complete and the Ordinance that was in the July
27, 2020 Council packet has not changed and is now ready for approval at the next Regular Meeting.
FISCAL IMPACT
Additional development and land clearing activities within the SFHA will now be regulated. This will require additional staff time to
review and approve Flood Permits.
RECOMMENDATION
Council is being asked to adopt the updated Flood Plain Management Ordinance and repeal Ordinance No. 2633 and consider this
item at the July 27, 2020 Committee of the Whole meeting and subsequent August 03, 2020 Regular August 24, 2020 Special
November 9, 2020 Committee of the Whole and subsequent November 16, 2020 Regular Meeting Consent Agenda.
Attachment: Draft Flood Plain Ordinance
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NOTE: Shaded text denotes changes made after the Transportation and
Infrastructure Committee packet of July 20, 2020. See shaded
text in the ordinance title on page 1, and on pages 2 and 11.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, REPEALING ORDINANCE NO. 2038
2633, INTERIM FLOOD PLAIN MANAGEMENT REGULATIONS AS
CODIFIED AS (TUKWILA MUNICIPAL CODE (TMC) CHAPTER
16.52); REENACTING TMC CHAPTER 16.52 TO UPDATE FLOOD
PLAIN MANAGEMENT REGULATIONS AND POLICIES AS
REQUIRED OF JURISDICTIONS PARTICIPATING IN THE
NATIONAL FLOOD INSURANCE PROGRAM; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, flood hazard areas in Tukwila are subject to periodic inundation which
may result in loss of life or property, may create health or safety hazards, may disrupt
commerce or governmental services, may cause extraordinary public expenditures for
flood protection and relief, or might impair the tax base, all of which adversely affect the
public health, safety, and general welfare; and
WHEREAS, these flood losses may be caused by the cumulative effect of
obstructions in areas of special flood hazards that increase flood heights and velocities,
and damage uses in other areas when inadequately anchored; and
WHEREAS, uses that are inadequately flood-proofed, elevated or otherwise
protected from flood damage can contribute to losses due to flooding; and
WHEREAS, the Legislature of the State of Washington delegated the responsibility
to local governmental units of adopting regulations designed to promote the public
health, safety, and general welfare of its citizenry; and
WHEREAS, in Title 86 of the Revised Code of Washington, the Legislature of the
State of Washington authorized local governmental agencies to regulate use and
development of flood hazard areas within their jurisdictions in order to reduce such
hazards; and
WHEREAS, continued participation by the City of Tukwila in the National Flood
Insurance Program requires adoption of flood plain management standards and a
floodplain construction permit process; and
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WHEREAS, on July 27, 2020, the Tukwila City Council, following adequate public
notice, held a public hearing to receive testimony on the proposed ordinance; and
WHEREAS, review by the Washington State Department of Commerce, as well as
a SEPA (State Environmental Policy Act) comment and appeal period and final
determination, were required prior to adoption of final flood plain management
regulations, and were not expected to be complete prior to the FEMA deadline for
adoption of updated flood plain management regulations; and
WHEREAS, on July 24, 2020, the Department of Commerce notified the City of
Tukwila that it had met the Growth Management notice to state agency requirements in
RCW 36.70A.106 on the flood plain management regulations; and
WHEREAS, on August 17, 2020, the Tukwila City Council adopted Ordinance No.
2633, which implemented interim flood plain management regulations; and
WHEREAS, on August 18, 2020, the City of Tukwila issued a Determination of
Non-Significance (DNS) on the flood plain management regulations; and
WHEREAS, on August 24, 2020, the Tukwila City Council held a public hearing on
the interim ordinance for flood plain management regulations, including Findings of Fact
and/or Conclusions, as required within 60 days of the adoption of the interim ordinance;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Repealer. Ordinance No. 2038 2633, “Interim Flood Plain
Management Regulations” as codified as (Tukwila Municipal Code (TMC) Chapter
16.52, “Flood Plain Management,”) is hereby repealed.
Section 2. TMC Chapter 16.52 Reenacted. TMC Chapter 16.52 is hereby re-
enacted to read as follows:
CHAPTER 16.52
FLOOD PLAIN MANAGEMENT
Sections:
16.52.010 Authority Statutory Authorization
16.52.020 Purpose
16.52.030 Definitions
16.52.040 Applicability
16.52.050 Basis for Establishing the Areas of Special Flood Hazard Areas
16.52.060 Interpretation
16.52.070 Warning and Disclaimer of Liability
16.52.080 Administration
16.52.090 Permits
16.52.100 Standards
16.52.110 Floodways
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16.52.120 Critical Facility
16.52.125 Compliance
16.52.130 Penalties
16.52.140 Abrogation and Greater Restrictions
Section 3. TMC Section 16.52.010 is hereby reenacted to read as follows:
16.52.010 Authority Statutory Authorization
The Legislature of the State of Washington delegated the responsibility to the City
of Tukwila to adopt regulations designed to promote the public health, safety, and
general welfare of its citizenry.
Section 4. TMC Section 16.52.020 is hereby reenacted to read as follows:
16.52.020 Purpose
This chapter aims to promote the public health, safety, and general welfare, and to
minimize public and private losses due to flood conditions in specific areas, by
provisions designed to:
1. Protect human life and health;
2. Minimize expenditure of public money and costly flood control projects;
3. Minimize the need for rescue and relief efforts associated with flooding and
generally undertaken at the expense of the general public;
4. Minimize prolonged business interruptions;
5. Minimize damage to public facilities and utilities such as water and gas
mains, electric, telephone and sewer lines, streets, and bridges located in areas of
special flood hazard;
6. Help maintain a stable tax base by providing for the sound use and
development of areas of special flood hazard so as to minimize future flood blight areas;
7. Ensure that potential buyers are notified that property is in an area of
special flood hazard; and
8. Ensure that those who occupy the areas of special flood hazard assume
responsibility for their actions; and.
9. Participate in and maintain eligibility for flood insurance and disaster relief.
Section 5. TMC Section 16.52.030 is hereby reenacted to read as follows:
16.52.030 Definitions
Unless specifically defined below, words or phrases used in this chapter shall be
interpreted to give them the meaning they have in common usage and to give this
chapter its most reasonable application.
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1. "A" means a zone on the Flood Insurance Rate Map (FIRM) where flooding
is known to occur but no flood elevation has been determined.
2. "AH" means a zone on the Flood Insurance Rate Map (FIRM)
characterized by base flood depths from one to three feet, having no clearly defined
channel or having an unpredictable and indeterminate channel, and where velocity flow
may be evident. AH indicates ponding.
3. "AE" means a zone on the Flood Insurance Rate Map (FIRM) where base
flood elevations are determined and are shown on the map.
1. Alteration of watercourse: Any action that will change the location of the
channel occupied by water within the banks of any portion of a riverine waterbody.
42. Appeal: means A request for a review of the interpretation of any
provision of this chapter or a request for a variance.
3. Area of shallow flooding: A designated zone AO, AH, AR/AO or AR/AH
(or VO) on a community’s Flood Insurance Rate Map (FIRM) with a one percent or
greater annual chance of flooding to an average depth of one to three feet where a
clearly defined channel does not exist, where the path of flooding is unpredictable, and
where velocity flow may be evident. Such flooding is characterized by ponding or sheet
flow. Also referred to as the sheet flow area.
4. Area of special flood hazard: The land in the floodplain within a
community subject to a 1 percent or greater chance of flooding in any given year. It is
shown on the Flood Insurance Rate Map (FIRM) as zone A, AO, AH, A1-30, AE, A99,
AR (V, VO, V1-30, VE). “Special flood hazard area” is synonymous in meaning with the
phrase “area of special flood hazard”.
5. ASCE 24: The most recently published version of ASCE 24, “Flood
Resistant Design and Construction”, published by the American Society of Civil
Engineers.
56. Base flood: means The flood having a 1% chance of being equaled or
exceeded in any given year; (it is also referred to as the “100-year flood”). Its
designation on maps always includes the letter A.
7. Base Flood Elevation (BFE): The elevation to which floodwater is
anticipated to rise during the base flood.
68. Basement: means Any area of the building having its floor sub-grade
(below ground level) on all sides.
9. Building: See "Structure.”
10. Building Code: The current editions of the building codes and
amendments adopted by Washington State and amended by the City of Tukwila.
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11. Breakaway wall: A wall that is not part of the structural support of the
building and is intended through its design and construction to collapse under specific
lateral loading forces, without causing damage to the elevated portion of the building or
supporting foundation system.
712. Critical facility: means A facility for which even a slight chance of
flooding might be too great. Critical facilities include, but are not limited to, schools;
nursing homes; hospitals; police, fire and emergency response installations; and
installations which that produce, use, or store hazardous materials or hazardous waste.
813. Development: means Any man-made change to improved or
unimproved real estate, including, but not limited to, buildings or other structures,
mining, dredging, filling, grading, paving, excavation or drilling operations and or storage
of equipment or materials located within the area of special flood hazard.
914. Director: means The Director of Public Works or his designee.
10. "DOE" means the Department of Ecology.
15. Elevation Certificate: An administrative tool of the National Flood
Insurance Program (NFIP) that can be used to provide elevation information, to
determine the proper insurance premium rate and to support a request for a Letter of
Map Amendment (LOMA) or Letter of Map Revision based on fill (LOMR-F).
1116. Elevated building: me ans For insurance purposes, a non-basement
building which that has its lowest elevated floor raised above ground level by foundation
walls, shear walls, posts, piers, pilings, or columns.
17. Essential facility: This term has the same meaning as “Essential Facility”
defined in ASCE 24. Table 1-1 in ASCE 24-14 further identifies building occupancies
that are essential facilities.
12. "Existing Manufactured Home Park or Subdivision" means a manufactured
home park or subdivision for which the construction of facilities for servicing the lots on
which the manufactured homes are to be affixed (including, at a minimum, the
installation of utilities, the construction of streets, and either final site grading or the
pouring of concrete pads) is completed before 1981, the effective date of Tukwila’s
original floodplain management regulations.
13. "Expansion to an Existing Manufactured Home Park or Subdivision" means
the preparation of additional sites by the construction of facilities for servicing the lots on
which the manufactured homes are to be affixed, including the installation of utilities, the
construction of streets, and either final site grading or the pouring of concrete pads.
14. "FBFM" means Flood Boundary/Floodway Map.
15. "FZCP" means Flood Zone Control Permit.
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16. "FEMA" means Federal Emergency Management Agency.
17. "FIRM" means Flood Insurance Rate Map.
18. Flood or Flooding: means
(a) A general and temporary condition of partial or complete inundation of
normally dry land areas from:
a.(1) The overflow of inland or tidal waters; and/or
b.(2) The unusual and rapid accumulation or runoff of surface
waters from any source.; and/or
(3) Mudslides (i.e., mudflows), which are proximately caused by
flooding as defined in subparagraph (a)(2) of this definition and are akin to a river of
liquid and flowing mud on the surfaces of normally dry land areas, as when earth is
carried by a current of water and deposited along the path of the current.
(b) The collapse or subsidence of land along the shore of a lake or other
body of water as a result of erosion or undermining caused by waves or currents of
water exceeding anticipated cyclical levels or suddenly caused by an unusually high
water level in a natural body of water, accompanied by a severe storm, or by an
unanticipated force of nature, such as flash flood or an abnormal tidal surge, or by some
similarly unusual and unforeseeable event that results in flooding as defined in
subparagraph (a)(1) of this definition.
19. Flood elevation study: An examination, evaluation, and determination of
flood hazards and, if appropriate, corresponding water surface elevations, or an
examination, evaluation and determination of mudslide (i.e., mudflow) and/or flood-
related erosion hazards. Also known as a Flood Insurance Study (FIS).
20. Flood Insurance Rate Map (FIRM): means The official map of a
community on which the Federal Insurance Administrator has delineated both the areas
of special flood hazard areas and the risk premium zones applicable to the community.
A FIRM that has been made available digitally is called a Digital Flood Insurance Rate
Map (DFIRM).
21. "Flood Insurance Study" means the official report provided by the Federal
Insurance Administration that includes flood profiles, the Flood Boundary-Floodway
Map, and the water surface elevation of the base flood.
21. Floodplain or flood-prone area: Any land area susceptible to being
inundated by water from any source. See "Flood or Flo oding.”
22. "Flood-Prone" means any land area susceptible to flooding not shown on
FIRMs but designated as flood-prone by the Director, using best available information.
22. Floodplain Administrator: The community official designated by title to
administer and enforce the floodplain management regulations.
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23. Floodplain management regulations: Zoning ordinances, subdivision
regulations, building codes, health regulations, special purpose ordinances (such as
floodplain ordinance, grading ordinance and erosion control ordinance) and other
application of police power. The term describes such state or local regulations, in any
combination thereof, that provide standards for the purpose of flood damage prevention
and reduction.
24. Flood proofing: Any combination of structural and nonstructural
additions, changes, or adjustments to structures that reduce or eliminate risk of flood
damage to real estate or improved real property, water and sanitary facilities , structures,
and their contents. Flood-proofed structures are those that have the structural integrity
and design to be impervious to floodwater below the Base Flood Elevation.
2325. Floodway: means The channel of a river or other watercourse and
the adjacent land areas that must be reserved in order to discharge the base flood
without cumulatively increasing the water surface elevation more than one foot a
designated height. Also referred to as "Regulatory Floodway.”
19. Flood Zone means any area designated as special flood hazard or flood-
prone, or any area within the shoreline per the Tukwila Municipal Code.
26. Functionally dependent use: A use that cannot perform its intended
purpose unless it is located or carried out in close proximity to water. The term includes
only docking facilities, port facilities that are necessary for the loading and unloading of
cargo or passengers, and ship building and ship repair facilities, and does not include
long-term storage or related manufacturing facilities.
27. Highest adjacent grade: The highest natural elevation of the ground
surface prior to construction next to the proposed walls of a structure.
28. Historic structure: Any structure that is:
a. Listed individually in the National Register of Historic Places (a listing
maintained by the Department of the Interior) or preliminarily determined by the
Secretary of the Interior as meeting the requirements for individual listing on the
National Register;
b. Certified or preliminarily determined by the Secretary of the Interior as
contributing to the historical significance of a registered historic district or a district
preliminarily determined by the Secretary to qualify as a registered historic district;
c. Individually listed on a state inventory of historic places in states with
historic preservation programs that have been approved by the Secretary of the
Interior; or
d. Individually listed on a local inventory of historic places in communities
with historic preservation programs that have been certified either:
(1) By an approved state program as determined by the Secretary of
the Interior, or
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(2) Directly by the Secretary of the Interior in states without approved
programs.
2429. Lowest floor: means The lowest floor of the lowest enclosed area
(including basement). If aAn unfinished or flood-resistant enclosure, is used usable
solely for vehicle parking of vehicles, building access, or storage, if this enclosure is in
an area other than a basement area, and if this enclosure is not considered a building’s
lowest floor, provided that such enclosure in an area other than a basement is not built
so that as to render the structure meets in violation of the applicable non-elevation
design requirements of this chapter (i.e. provided there are adequate flood ventilation
openings) for nonresidential construction, the enclosure is not considered the structure’s
lowest floor.
2530. Manufactured home: A structure, transportable in one or more
sections, that is built on a permanent chassis and is designed for use with or without a
permanent foundation when attached to the required utilities. The term “manufactured
home” does not include a “recreational vehicle.”
2631. Manufactured home park or subdivision : means A parcel (or
contiguous parcels) of land divided into two or more manufactured home lots for rent or
sale.
32. Mean sea level: For purposes of the National Flood Insurance Program,
the vertical datum to which Base Flood Elevations shown on a community's Flood
Insurance Rate Map are referenced.
2733. New construction: For the purposes of determining insurance rates,
structures for which the “start of construction” commenced on or after 1981, the
effective date of Tukwila’s original floodplain management regulations an initial Flood
Insurance Rate Map or after December 31, 1974, whichever is later, and includes any
subsequent improvements to such structures. For floodplain management purposes,
“new construction” means structures for which the "start of construction" commenced on
or after the effective date of a floodplain management regulation adopted by a
community and includes any subsequent improvements to such structures .
28. "New Manufactured Home Park or Subdivision" means a manufactured
home park or subdivision for which the construction of facilities – including streets,
utilities and concrete pads – is completed on or after 1981, the effective date of
Tukwila’s original floodplain management regulations.
2934. "NFIP" means National Flood Insurance Program.
35. One-hundred-year flood or 100-year flood: See "Base flood.”
36. Reasonably safe from flooding: Development that is designed and built
to be safe from flooding based on consideration of current flood elevation studies,
historical data, high water marks and other reliable data known to the community. In
unnumbered “A” zones where flood elevation information is not available and cannot be
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obtained by practicable means, “reasonably safe from flooding” means the lowest floor
is at least two feet above the Highest Adjacent Grade.
3037. Recreational vehicle: A vehicle:
a. Built on a single chassis;
b. 400 square feet or less when measured at the largest horizontal
projections;
c. Designed to be self-propelled or permanently towable by a light-duty
truck; and
d. Designed primarily not for use as a permanent dwelling but as
temporary living quarters for recreational, camping, travel, or seasonal use.
31. "Shallow Flooding Area" means a designated AO or AH zone on the Flood
Insurance Rate Map (FIRM). The base flood depths range from one to three feet; a
clearly defined channel does not exist; the path of flooding is unpredictable and
indeterminate; and velocity flow may be evident. AO is characterized as sheet flow and
AH indicates ponding.
3238. "Special Flood Hazard Area (SFHA)": means The land in the flood
plain subject to a 1% or greater chance of flooding in any given year. It is also referred
to as the 100-year flood elevation or the base flood elevation. These areas are
designated on Flood Insurance Rate Maps (FIRMs) using the letters A or V. Special
flood hazard areas include flood-prone areas designa ted by the City.
33. "SFHA" means Special Flood Hazard Area.
3439. Start of construction: means Includes substantial improvement and
means the date the building permit was issued, provided the actual start of construction,
repair, reconstruction, rehabilitation, addition, placement, or other improvement
occurred was within 180 days from the date of the permit date. The actual start means
either the first placement of permanent construction of a structure on a site, such as the
pouring of slab or footings, the installation of piles, the construction of columns, or any
work beyond the stage of excavation; or the placement of a manufactured home on a
foundation. Permanent construction does not include land preparation, such as
clearing, grading, and filling; nor does it include the installation of streets and/or
walkways; nor does it include excavation for a basement, footings, piers, or foundations
or the erection of temporary forms; nor does it include the installation on the property of
accessory buildings, such as garages or sheds not occupied as dwelling units or not
part of the main structure. For a substantial improvement, the actual start of
construction means the first alteration of any wall, ceiling, floor, or other structural part
of a building, whether or not that alteration affects the external dimensions of the
building.
3540. Structure: means For floodplain management purposes, a walled and
roofed building, including a gas or liquid storage tank, that is principally above ground,
as well as a manufactured home.
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3641. Substantial Damage: means Damage of any origin sustained by a
structure whereby the cost of restoring the structure to its before-damaged condition
would equal or exceed 50 percent of the market value of the structure before the
damage occurred.
3742. Substantial improvement: means Any repair, reconstruction,
rehabilitation, addition, or other improvement of a structure, the cost of which equals or
exceeds 50 percent of the assessed market value of the structure before the "start of
construction" of the improvement. This term includes structures that have incurred
"substantial damage," regardless of the actual repair work performed. The term does
not, however, include either:
(1)a. Before the improvement or repair is started, or Any project for
improvement of a structure to comply with correct previously identified existing
violations of state or local health, sanitary, or safety code specifications that have been
identified by the local code enforcement official and that are the minimum which is
necessary to assure safe living conditions; or
(2)b. Before damage occurred, if the structure is being restored Any
alteration of a "historic structure," structure listed on the National Registry of Historic
Places or a State inventory of historic places provided that the alteration will not
preclude the structure's continued designation as a "historic structure.”
b. For the purposes of this definition, "substantial improvement" occurs when
the first alteration of any wall, ceiling, floor, or other structural part of the building
commences, whether or not that alteration affects the external dimensions of the
structure.
c. "Substantial improvement" does not include:
43. Variance: A grant of relief by a community from the terms of a floodplain
management regulation.
44. Violation: The failure of a structure or other development to be fully
compliant with the community’s floodplain management regulations. A structure or
other development without the elevation certificate, other certifications, or other
evidence of compliance required in this chapter is presumed to be in violation until such
time as that documentation is a grant of relief by a community from the terms of a
floodplain management regulation.
45. Water surface elevation: The height, in relation to the vertical datum
utilized in the applicable flood insurance study of floods of various magnitudes and
frequencies in the floodplains of coastal or riverine areas.
46. Water Dependent: A structure for commerce or industry that cannot exist
in any other location and is dependent on the water by reason of the intrinsic nature of
its operations.
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Section 6. TMC Section 16.52.040 is hereby reenacted to read as follows:
16.52.040 Applicability
This chapter applies to all special flood hazard areas within the City of Tukwila
jurisdiction.
Section 7. TMC Section 16.52.050 is hereby reenacted to read as follows:
16.52.050 Basis for Establishing the Areas of Special Flood Hazard Areas
A. The basis for special flood hazard areas identified by the Federal Insurance
Administratorion is in a scientific and engineering report entitled “The Flood Insurance
Study (FIS) for King County, Washington and Incorporated Areas” dated December 6,
2001 August 19, 2020, and any revisions thereto, with an accompanying Flood
Insurance Rate Maps (FIRMs) dated August 19, 2020 dated August 19, 2020, and any
revisions thereto, are hereby adopted by reference and declared to be a part of this
chapter. The Flood Insurance Study FIS and the FIRMs are on file at 6300
Southcenter Boulevard, Suite 100.
B. The best available information for flood hazard area identification as outlined in
TMC Section 16.52.080.BC.2 shall be the basis for regulation until a new FIRM is
issued which incorporates this data.
Section 8. TMC Section 16.52.060 is hereby reenacted to read as follows:
16.52.060 Interpretation
In the interpretation and application of TMC Chapter 16.42, all provisions shall be:
1. Considered as minimum requirements;
2. Liberally construed in favor of the governing body; and
3. Deemed neither to limit nor repeal any other powers granted under State
statutes.
Section 9. TMC Section 16.52.070 is hereby reenacted to read as follows:
16.52.070 Warning and Disclaimer of Liability
The degree of flood protection required by TMC Chapter 16.52 is considered
reasonable for regulatory purposes and is based on scientific and engineering
considerations. Larger floods can and will occur on rare occasions. Flood heights may
be increased by man-made or natural causes. This chapter does not imply that land
outside the areas of special flood hazards or uses permitted within such areas will be
free from flooding or flood damages. This chapter shall not create liability on the part of
the City of Tukwila, any officer or employee thereof, or the Federal Insurance
Administration for any flood damages that result from reliance on this chapter or any
administrative decision lawfully made hereunder.
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Section 10. TMC Section 16.52.080 is hereby reenacted to read as follows:
16.52.080 Administration
A. The Public Works Director is hereby appointed to administer and, implement,
and enforce this ordinance by granting or denying development permit s applications in
accordance with its provisions. The Floodplain Administrator may delegate authority to
implement these provisions.
B. The Director may:
1. Restrict or prohibit uses which might create a danger development that is
dangerous to health, safety, and property due to water or erosion hazards, or which
might increase result in damaging increases in erosion, or in flood heights or flood
velocities;
2. Require that uses development vulnerable to floods, including facilities
serving such uses, be constructed to protect be protected against flood damage at the
time of initial construction;
3. Control the alteration of surface water features – such as natural
floodplains, stream channels, and natural protective barriers, – that retain which help
accommodate or channel flood waters;
4. Control filling, grading, dredging and other development which may
increase flood damage; and
5. Prevent or regulate the construction of flood barriers that would unnaturally
divert floodwaters or that might increase flood hazards in other areas.
BC. The Director’s duties shall include, but shall not be limited to:
1. Permit Review.
a. Review all development permits to determine that the permit
requirements of this chapter have be en satisfied.
b. Review all development permits to determine that all necessary
permits have been obtained from those Federal, State, or local governmental agencies
from which prior approval is required.
c. The site is reasonably safe from flooding.
cd. Review all development permits to determine if the proposed
development is located in the floodway, and ensure that the encroachment provisions of
TMC Section 16.52.110, "Floodways," are met.
e. Notify FEMA when annexations occur in the Special Flood Hazard
Area.
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2. Special Flood Hazard Area.
a. When base flood elevation data has not been provided in A zones, the
Director shall obtain, review, and reasonably utilize any base flood elevation and
floodway data available from a Federal, State or other source, in order to administer
TMC Chapter 16.52.
b. Where flood elevation data is not available either through the Flood
Insurance Study FIS, FIRM, or from another authoritative source (TMC Section
16.52.080), the Director shall review applications for building permits floodplain
development shall be reviewed to assure that proposed construction will be reasonably
safe from flooding. The test of reasonableness is a local judgment and includes use of
historical data, high water marks, photographs of past flooding, etc., where available.
Failure to elevate at least two feet above the highest adjacent grade in these zones may
result in higher insurance rates.
c. Where needed, the Director shall interpret exact location of the
boundaries of the areas of special flood hazards – for example, where there appears to
be a conflict between a mapped boundary and actual field conditions. The Director
shall provide the person contesting the boundary location a reasonable opportunity to
appeal the interpretation. Such appeals shall be granted consistent with the standards
of Section 60.6 of the Rules and Regulations of the National Flood Insurance Program
(44 CFR 59-76).
3. Changes to Special Flood Hazard Area.
a. If a project will alter the Base Flood Elevation (BFE) or boundaries of
the Special Flood Hazard Area (SFHA), then the project proponent shall provide the
community with engineering documentation and analysis regarding the proposed
change. If the change to the BFE or boundaries of the SFHA would normally require a
Letter of Map Change, then the project proponent shall initiate, and receive approval of,
a Conditional Letter of Map Revision (CLOMR) prior to approval of the development
permit. The project shall be constructed in a manner consistent with the approved
CLOMR.
b. If a CLOMR application is made, the project proponent shall also
supply the full CLOMR documentation package to the Floodplain Administrator to be
attached to the floodplain development permit, including all required property owner
notifications.
34. Watercourse Alteration.
a. Notify adjacent communities and the Department of Ecology (DOE)
prior to any alteration or relocation of a watercourse, and submit evidence of such
notification to the Federal Insurance Administration through appropriate notification
means. (44 CFR 60.3(b)(6))
b. Require that maintenance be provided within the altered or relocated
portion of said watercourse so that the flood carrying capacity is not diminished.
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45. InformationManagement to be Obtained and Maintained.
a. Where base flood elevation data is provided through the Flood
Insurance Study, FIS, FIRM, or required as in TMC Section 16.52.080.BC.2, obtain and
maintain a record of the actual (as-built) elevation (in relation to mean sea level) of the
lowest floor (including basement) of all new or substantially improved structures, and
ascertain whether or not the structure contains a basement.
b. For all new or substantially improved flood-proofed nonresidential
structures where base flood elevation data is provided through the Flood Insurance
Study, FIS, FIRM, or as required in TMC Section 16.52.080, BC.2:
(1) Obtain and maintain a record of the elevation (in relation to mean
sea level) to which the structure was flood-proofed, and.
(2) Maintain the flood-proofing certifications required in TMC Section
16.52.090, D.3.
c. Certification required by TMC Section 16.52.110.A.1.
d. Records of all variance actions, including justification for their
issuance.
e. Improvement and damage calculations.
cf. Maintain for public inspection all records pertaining to the provisions of
this ordinance.
Section 11. TMC Section 16.52.090 is hereby reenacted to read as follows:
16.52.090 Permits
A. A Flood Zone Control Permit (FZCP) shall be obtained before construction or
development begins within any area of special flood hazard established in TMC Section
16.52.050. The permit shall be for all structures including manufactured homes, as set
forth in the “Definitions,” and for all development including clearing, filling, grading, and
other activities, also as set forth in the “Definitions.”
B. Application for an FZCP shall be submitted with the project application for a
clearing and grading permit, shoreline permit, plat or subdivision permit, or a building
permit, whichever comes first.
C. An FZCP is a Type 1 permit processed pursuant to TMC Section 18.108.010.
D. Application for an FZCP shall be made on forms furnished by the City and shall
meet the City’s standards for plan submittals. The applicant must provide the following
information:
1. Elevation in relation to mean sea level, of the lowest floor (including
basement) of all structures recorded on a current elevation certificate with Section B
completed by the Floodplain Administrator;
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2. Elevation in relation to mean sea level to which any structure has been
flood-proofed;
3. Where a structure is to be flood-proofed, certification by a registered
professional engineer or architect that the flood-proofing methods for any nonresidential
structure meet the flood-proofing criteria in TMC Section 16.52.100 B.2; and
4. Description of the extent to which a watercourse will be altered or relocated
as a result of proposed development.;
5. Where development is proposed in a floodway, an engineering analysis
determination of no rise of the Base Flood Elevation, and
6. Any other such information that may be reasonably required by the
Floodplain Administrator in order to review the application.
Section 12. TMC Section 16.52.100 is hereby reenacted to read as follows:
16.52.100 Standards
A. General Standards. In all areas of special flood hazards, the following
standards are required:
1. Elevation. Where flood elevation data is not available, either through the
FIRM or from another authoritative source, all new construction and substantial
improvements shall be elevated at least two feet above the highest adjacent grade.
2. Anchoring.
a. All new construction and substantial improvements , including those
related to manufactured homes, shall be anchored to prevent flotation, collapse, or
lateral movement of the structure resulting from hydrodynamic and hydrostatic loads,
including the effects of buoyancy.
b. All manufactured homes must likewise shall be anchored to prevent
flotation, collapse, or lateral movement, and shall be installed using methods and
practices that minimize flood damage. Anchoring methods may include, but are not
limited to, use of over-the-top or frame ties to ground anchors (reference FEMA’s
"Manufactured Home Installation in Flood Hazard Areas" guidebook for additional
techniques).
3. Construction Materials and Methods.
a. All new construction and substantial improvements shall be
constructed with materials and utility equipment resistant to flood damage.
b. All new construction and substantial improvements shall be
constructed using methods and practices that minimize flood damage.
c. All new construction and substantial improvements on slopes shall
have drainage paths to guide floodwaters around and away from proposed structures.
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d. Electrical, heating, ventilation, plumbing and air-conditioning
equipment and other service facilities shall be designed and/or otherwise elevated or
located so as to prevent water from entering or accumulating within the components
during conditions of flooding.
4. Storage of Materials and Equipment.
a. The storage or processing of materials that could be injurious to
human, animal, or plant life if released due to damage from flooding are prohibited in
special flood hazard areas.
b. Storage of other material or equipment may be allowed if not subject to
damage by floods and if firmly anchored to prevent flotation, or if readily removable from
the area within the time available after flood warning.
45. Utilities.
a. All new and replacement water supply systems shall be designed to
minimize or eliminate infiltration of flood waters into the systems;
b. A proposed water well shall be approved by Department of Ecology
(WAC 173-160-171) and be located on high ground that is not in the floodway ;
c. New and replacement sanitary sewage systems shall be designed to
minimize or eliminate infiltration of flood waters into the systems and discharges from
the systems into flood waters; and
d. Onsite waste disposal systems shall be located to avoid impairment to
them or contamination from them during flooding.
56. Subdivisions Proposals and Development. All subdivisions, as well as new
development shall:
a. All subdivision proposals shall bBe consistent with the need to
minimize flood damage;
b. All subdivision proposals shall hHave public utilities and facilities –
such as sewer, gas, electrical and water systems – located and constructed to minimize
or eliminate flood damage;
c. All subdivision proposals shall hHave adequate drainage provided, to
reduce exposure to flood damage; and,
d. Where base flood elevation data has not been provided or is not
available from another authoritative source, it shall be generated for Where subdivision
proposals and other proposed developments that contain at least greater than 50 lots or
5 acres (whichever is less the lesser), base flood elevation data shall be included as
part of the application.
B. Specific Standards. In all areas of special flood hazards where Base Flood
Elevation data has been provided as set forth in TMC Section 16.52.050 or TMC
Section 16.52.080.C.2, the following provisions are required:
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1. Residential Construction.
a. New construction and substantial improvement of any residential
structure shall have the lowest floor, including basement, elevated one foot or more
above the Base Flood Elevation. Mechanical equipment and utilities shall be
waterproofed or elevated one or more feet above the Base Flood Elevation.
b. Fully enclosed areas below the lowest floor that are subject to flooding
are prohibited, or shall be designed to automatically equalize hydrostatic flood forces on
exterior walls by allowing for the entry and exit of floodwaters. Designs for meeting this
requirement must either be certified by a registered professional engineer or architect,
and must meet or exceed the following minimum criteria:
(1) A minimum of two openings having a total net area of not less than
one square inch for every square foot of enclosed area subject to flooding shall be
provided.
(2) The bottom of all openings shall be no higher than one foot above
grade.
(3) Openings may be equipped with screens, louvers, or other
coverings or devices provided that they permit the automatic entry and exit of
floodwaters.
2. Nonresidential Construction:
a. New construction and substantial improvement of any commercial,
industrial or other nonresidential structure shall either have the lowest floor, including
basement, elevated one foot or more above the base flood elevation , or elevated as
required by ASCE 24, whichever is greater, or together with attendant utility and
sanitary facilities, shall:
(1) Be dry flood-proofed so that below one foot or more above the
base flood level the structure is watertight with walls substantially impermeable to the
passage of water or dry flood-proofed to the elevation required by ASCE 24, whichever
is greater;
(2) Have structural components capable of resisting hydrostatic and
hydrodynamic loads and effects of buoyancy; and
(3) Be certified by a registered professional engineer or architect that
the design and methods of construction are in accordance with accepted standards of
practice for meeting provisions of this subsection based onthat engineer's or architect's
their development and/or review of the structural design, specifications and plans . Such
certifications shall be provided to the official as set forth in TMC Section 16.52.080.C.5.
b. Nonresidential structures that are elevated, not flood-proofed, must
meet the same standards for space below the lowest floor as described in TMC Section
16.52.100, B.1.b., for residential construction.
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c. The City shall notify applicants who propose to flood-proof
nonresidential buildings that flood insurance premiums will be based on rates that are
one foot below the flood-proofed level (e.g. a building flood-proofed to the base flood
level will be rated as one foot below). Flood-proofing the building an additional foot will
reduce insurance premiums significantly.
3. Manufactured Homes:
a. All manufactured homes to be placed or substantially improved on
sites, outside of a manufactured home park or subdivision, in a new manufactured
home park or subdivision, in an expansion to an existing manufactured home park or
subdivision, or in an existing manufactured home park or subdivision on which a
manufactured home has incurred "substantial damage" as the result of a flood, shall be
elevated on a permanent foundation such that the lowest floor of the manufactured
home is elevated one foot or more above the base flood elevation and be securely
anchored to an adequately-designed foundation system to resist flotation, collapse and
lateral movement.
b. Manufactured homes to be placed or substantially improved on sites in
an existing manufactured home park or subdivision that are not subject to the above
manufactured home provisions shall be elevated so that either:
(1) The lowest floor of the manufactured home is elevated one foot or
more above the base flood elevation, or
(2) The manufactured home chassis is supported by reinforced piers
or other foundation elements of at least equivalent strength that are no less than 36
inches in height above grade and be securely anchored to an adequately designed
foundation system to resist flotation, collapse and lateral movement.
4. Recreational Vehicles. Recreational vehicles placed on sites are required
to either:
a. Be on the site for fewer than 180 consecutive days;
b. Be fully licensed and ready for highway use, on its wheels or jacking
system, be attached to the site only by quick disconnect type utilities and security
devices, and have no permanently attached additions; or
c. Meet the requirements for manufactured homes, including the
elevation and anchoring requirements for manufactured homes.
5. Enclosed Areas Below the Lowest Floor: If buildings or manufactured
homes are constructed or substantially improved with fully-enclosed areas below the
lowest floor, the areas shall be used solely for parking of vehicles, building access, or
storage.
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C. Green River. In addition to the general and specific standards in the section,
the following standards apply to all areas adjacent to the Green River:
1. Construction/Reconstruction of Dikes/Levees: As part of the flood-proofing
for developments adjacent to the Green River through Tukwila, construction or
reconstruction of the dike/levee system, in accordance with dike/levee plans and
engineering studies, and in accordance with the Green River Management Agreement
(AG No. 85-043), will be required as part of the plan submittal.
2. If dike/levee improvements are not required, and the natural riverbank is
allowed as bank protection, then a riverbank stability analysis shall be provided to the
Public Works Department for review as part of the plan submittal.
3. Dedication of levee/dike/riverbank access construction and maintenance
easements on all properties adjacent to the Green River shall, as part of their
development, dedicate construction and maintenance easements for access and
maintenance of existing or future dikes/levees/riverbanks along the Green River as part
of their plan submittal. These easements shall be provided in such a manner so that
immediate access is allowed from other public rights-of-way for maintenance and
construction of dikes/levees.
Section 13. TMC Section 16.52.110 is hereby reenacted to read as follows:
16.52.110 Floodways
A. Floodways are lLocated within areas of special flood hazard areas established
in TMC Section 16.52.050 are areas designated as floodways . Floodwaters within
Since the floodways are is an extremely hazardous area due to the high flow velocities
velocity These waters of floodwaters that can carry debris and potential projectiles, and
have a high potential for erosion increase erosion potential, the following provisions
apply:
B. The following provisions apply to floodways within the City:
1. Variances shall not be issued for proposals within a designated floodway, if
any increase in flood levels during the base flood discharge would result.
21. No Rise Standard. Prohibit encroachments, including fill, new construction,
substantial improvements, and other development, unless certification by a registered
professional engineer certifies, is provided demonstrating, through hydrologic and
hydraulic analyses performed in accordance with standard engineering practice , that the
proposed encroachment would not result in any increase in flood levels during the
occurrence of the base flood discharge.
3. Prohibit construction of new residential structures.
4. Allow repairs, reconstruction or improvements to residential structures, as
long as the structure’s ground floor area does not increase and the cost of the work
does not exceed 50% of the market value of the structure either:
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a. before the repair, or reconstruction is started, or
b. if the structure has been damaged, and is being restored, before the
damage occurred.
2. Residential Construction in Floodways. Construction or reconstruction of
residential structures is prohibited within designated floodways, except for: (i) repairs,
reconstruction, or improvements to a structure that do not increase the ground floor
area; and (ii) repairs, reconstruction, or improvements to a structure, the cost of which
does not exceed 50 percent of the market value of the structure either, (a) before the
repair or reconstruction is started, or (b) if the structure has been damaged, and is being
restored, before the damage occurred. Any project for improvement of a structure to
correct existing violations of state or local health, sanitary, or safety code specifications
that have been identified by the local code enforcement official and which that are the
minimum necessary to assure safe living conditions, or to structures identified as
historic places, shall not be included may be excluded in the 50 percent.
3. Substantially Damaged Residences in Floodway.
a. For all substantially damaged residential structures located in a
designated floodway, the Floodplain Administrator may make a written request that the
Department of Ecology assess the risk of harm to life and property posed by the specific
conditions of the floodway. Based on analysis of depth, velocity, flood-related erosion,
channel migration, debris load potential, and flood warning capability, the Department of
Ecology may exercise best professional judgment in recommending to the local
permitting authority repair, replacement, or relocation of a substantially damaged
structure consistent with WAC 173-158-076. The property owner shall be responsible
for submitting to the local government and the Department of Ecology any information
necessary to complete the assessment. Without a favorable recommendation from the
Department for the repair or replacement of a substantially damaged residential
structure located in the regulatory floodway, no repair or replacement is allowed per
WAC 173-158-070(1).
b. Before the repair, replacement, or reconstruction is started, all
requirements of the NFIP, the state requirements adopted pursuant to 86.16 RCW, and
all applicable local regulations must be satisfied. In addition, the following conditions
must be met:
(1) There is no potential safe building location for the replacement
residential structure on the same property outside the regulatory floodway.
(2) A replacement residential structure is a residential structure built
as a substitute for a legally existing residential structure of equivalent use and size.
(3) Repairs, reconstruction, or replacement of a residential structure
shall not increase the total square footage of floodway encroachment.
(4) The elevation of the lowest floor of the substantially damaged or
replacement residential structure is a minimum of one foot higher than the Base Flood
Elevation .
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(5) New and replacement water supply systems are designed to
eliminate or minimize infiltration of floodwater into the system.
(6) New and replacement sanitary sewerage systems are designed
and located to eliminate or minimize infiltration of floodwater into the system and
discharge from the system into the floodwaters.
(7) All other utilities and connections to public utilities are designed,
constructed, and located to eliminate or minimize flood damage.
CB. All Other Building Standards Apply in the Floodway . If proposed work
satisfies TMC 16.52.100, B.1-4, TMC Section 16.52.110.A.1 is satisfied or construction
is allowed pursuant to TMC Section 16.52.110.A.2, all new construction and substantial
improvements shall comply with all applicable standards in flood hazard reduction
provisions of TMC Section 16.52.100.
Section 14. TMC Section 16.52.120 is hereby reenacted to read as follows:
16.52.120 Critical Facility
Construction of new critical facilities shall be, to the extent possible, located outside
the limits of the Special Flood Hazard Area (SFHA). The Director may permit
construction of a new critical facility within the SFHA if no feasible alternative is
available. Critical facilities constructed within the SFHA shall have the lowest floor
elevated three feet above base flood elevation or elevated to the 500-year flood
elevation, whichever is higher. Flood-proofing and sealing measures must be taken to
ensure that toxic substances will not be displaced by or released into floodwaters.
Access to and from the critical facility should also be protected to the height utilized
above. Access routes elevated to or above the level of the base flood elevation shall be
provided to all critical facilities to the extent possible.
Section 15. TMC Section 16.52.125 is hereby established to read as follows:
16.52.125 Compliance
All development within special flood hazard areas is subject to the terms of this
ordinance and other applicable regulations.
Section 16. TMC Section 16.52.130 is hereby reenacted to read as follows:
16.52.130 Penalties
No structure or land shall hereafter be constructed, located, extended, converted or
altered without full compliance with the terms of this chapter and other applicable
regulations. Violations of the provisions of this chapter by failure to comply with any of
its requirements (including violations of conditions and safeguards established in
connection with conditions) shall constitute a misdemeanor. Any person who violates
this chapter or fails to comply with any of its requirements shall upon conviction thereof
be fined not more than $1,000, or imprisoned for not more than 90 days, or both, for
93
W: Word Processing\Ordinances\Flood Plain Management policies revised 10-30-20
RL:bjs Page 22 of 22
each violation, and in addition shall pay all costs and expenses involved in the case.
Nothing herein contained shall prevent the City of Tukwila from taking such other lawful
action as is necessary to prevent or remedy any violation.
Section 17. TMC Section 16.52.140 is hereby reenacted to read as follows:
16.52.140 Abrogation and Greater Restrictions
This chapter is not intended to repeal, abrogate, or impair any existing easements,
covenants or deed restrictions. However, where this chapter and another ordinance,
easement, covenant or deed restriction conflict or overlap, whichever imposes the more
stringent restrictions shall prevail.
Section 18. 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 19. Severability. This ordinance and the various parts thereof are hereby
declared to be severable. Should any Section of this ordinance be declared by the
courts to be unconstitutional or invalid, such decision shall not affect the validity of the
ordinance as a whole, or any portion thereof other than the Section so declared to be
unconstitutional or invalid.
Section 20. 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
five days 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 ____________________, 2020.
ATTEST/AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk Allan Ekberg, Mayor
APPROVED AS TO FORM BY: Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Office of the City Attorney
94
City of Tukwila
City Council Transportation & Infrastructure Committee
Meeting Minutes
July 20, 2020 – 5:30 p.m. – Electronic Meeting due to COVID-19 Emergency
Councilmembers Present: Cynthia Delostrinos Johnson, Chair; Verna Seal, Kate Kruller
Staff Present: David Cline, Henry Hash, Hari Ponnekanti, Han Kirkland, Gail Labanara,
Mike Perfetti, Greg Villanueva, Ryan Larson, Cyndy Knighton, Adib Altallal,
Laurel Humphrey
Chair Delostrinos Johnson called the meeting to order at 5:30 p.m.
I. BUSINESS AGENDA
A. Ordinance: Flood Plain Management & Map Update
Staff is seeking Council consideration of an ordinance that will update the Flood Plain
Management Ordinance in accordance with new federal and state regulations and adopt
revised Flood Insurance Rate Maps.
Item(s) needing follow-up
Add further description of significant changes to informational memo.
Committee Recommendation
Unanimous approval. Forward to July 27, 2020 Committee of the Whole for Public Hearing
B. Bid Award: 2020 Overlay and Repair Program Project
Staff is seeking Council approval of a construction contract to Miles Resources, LLC for the
2020 Overlay & Repair Program in the amount of $299,449.05. This will include pavement
repairs and asphalt overlay on S. 158th St. from 39th Pl S to 42nd Ave S and 54th Ave S from S
166th St to Slade Way, previously authorized by Council.
Committee Recommendation
Unanimous approval. Forward to July 20, 2020 Regular Meeting.
C. Bid Award: 2020 Strander Boulevard and Andover Park East Sewer Repair
Staff is seeking Council approval of a construction contract to R. L. Alia Company in the
amount of $258,830.00 for repair of a failing pipe at the intersection of Andover Park East
and Costco Drive and along Strander Boulevard.
Committee Recommendation
Unanimous approval. Forward to July 20, 2020 Regular Meeting.
95
City of Tukwila
City Council Transportation & Infrastructure Committee
Meeting Minutes
August 3, 2020 – 5:30 p.m. – Electronic Meeting due to COVID-19 Emergency
Councilmembers Present: Cynthia Delostrinos Johnson, Chair; Verna Seal, Kate Kruller
Staff Present: David Cline, Hari Ponnekanti, Han Kirkland, Gail Labanara, Joseph Todd,
Joel Bush, Adam Cox, Ryan Larson, and Scott Bates
Chair Delostrinos Johnson called the meeting to order at 5:32 p.m.
I. BUSINESS AGENDA
A. Ordinance: Astound Franchise 1-Year Extension
Staff is seeking Council approval of an ordinance that will extend the franchise term with
Astound Broadband, LLC to August 11, 2021 and allow for additional one-year extensions.
Item(s) needing follow-up
Provide an updated memo showing a map of the Astound coverage area, if the City can get a
better deal on I-net and continue negotiations to assist the City with coverage in underserved
areas.
Committee Recommendation
Unanimous approval. Forward to August 10, 2020 Committee of Whole.
B. Ordinance: Interim Flood Plain Management
Staff is seeking Council approval of an ordinance to adopt interim Flood Plain
Management regulations in compliance with FEMA requirements.
Committee Recommendation
Unanimous approval. Forward to August 10, 2020 Committee of the Whole.
C. 42nd Avenue South Bridge Closure
Committee members and staff discussed the recent three-day closure of the 42nd Avenue
South Bridge, including lessons learned and improvements for future road/bridge
closures.
Committee Recommendation
Discussion only.
96
ITEM INFORMATION
STAFF SPONSOR: BRANDON MILES ORIGINAL AGENDA DATE: 11/9/20
AGENDA ITEM TITLE Tourism Funding Allocation Principles
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date 11/23/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW
SPONSOR’S
SUMMARY
Discussion and motion on guiding principles for the allocation of tourism funds
(Lodging Tax and Tourism Promotion Fee).
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Com Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: 11/2/20 COMMITTEE CHAIR: McLeod
RECOMMENDATIONS:
SPONSOR/ADMIN. Mayor’s Office, Economic Development
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$N/A $N/A $ N/A
Fund Source: N/A
Comments: N/A
MTG. DATE RECORD OF COUNCIL ACTION
11/9/20
11/23/20
MTG. DATE ATTACHMENTS
11/9/20 Informational Memorandum, dated 10/27/20
Informational Memorandum, “Permitted Uses of Lodging Tax Funds,” dated 9/23/16
Informational Memorandum, “Tourism Funding Discussion,” dated 5/20/20 (Updated
7/27/20).
Tourism Funding at a Glance One Pager
Staff PowerPoint Presentation
PED Minutes, November 2, 2020
11/23/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials --------------------------------- ITEM NO.
Meeting Date Prepared by Mayor’s review Council review
11/9/20 BJM
11/23/20 BJM 4F.1
97
98
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Planning and Economic Development Committee
FROM: Brandon Miles, Business Relations Manager
CC: Mayor Ekberg
DATE: October 27, 2020
SUBJECT: Tourism Funding Allocation Principles
ISSUE
Discussion of guiding principles for the allocation of tourism funds (lodging tax and Tourism
Promotion Area fee).
BACKGROUND
Over the last 20 years the City Council has authorized the collection of two separate revenue
sources for tourism funding. These revenue sources include the City’s lodging tax and Tourism
Promotion Area (TPA) fee. In 2019, in total just over $1.5 million of combined funds were
collected through the lodging tax and TPA fee.
Lodging Tax Fund
Pursuant to Revised Code of Washington (RCW) 67.28 and Tukwila Municipal Code (TMC)
3.40 the City charges a lodging tax1 of one percent on eligible stays in lodging businesses
(hotels, extended stays, motels, bed and breakfasts, and Airbnbs).
Allowable Uses
RCW 67.28.1818 limits the use of lodging tax funds as follows:
“All revenue from taxes imposed under this chapter shall be credited to a special fund in the
treasury of the municipality imposing such tax and used solely for the purpose of paying all or
any part of the cost of tourism2 promotion3, acquisition4 of tourism related facilities, or operation
of tourism related-facilities.”
RCW 67.28.1816 goes into further detail about permitted expenditures of lodging tax funds,
specifying:
“Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly
through a convention and visitors bureau or destination marketing organization for:
1 The lodging tax is separate and should not be confused with the Tourism Promotion Area (TPA) Fee. The TPA fee
was authorized by the City of Tukwila as a result of an Interlocal Agreement with the Cities of SeaTac and Des
Moines. The TPA fee is remitted directly to Seattle Southside Regional Tourism Authority.
2 RCW 67.28.080 defines ‘Tourism’ as “economic activity resulting from tourists, which may include sales of
overnight lodging, meals, tours, gifts, or souvenirs.”
3 RCW 67.28.080 (6) defines ‘Tourism Promotion’ as “…activities, operations, and expenditures designed to
increase tourism, including but not limited to advertisings, publicizing, or otherwise distributing information for the
purpose of attracting and welcoming tourists; developing strategies to expand tourism; operation tourism promotion
agencies; and funding the marketing of or the operation of special events and festivals designed to attract tourists.”
4 RCW 67.28.080 (1) provides the following definition of “Acquisition”: “…siting, acquisition, design, construction,
refurbishing, expansion, repair, and improvement, including paying or securing the payment of all or any portion of
general obligation bonds, leases, revenue bonds, or other obligations issued or incurred for such purposes…” 99
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(a) Tourism marketing;
(b) The marketing and operations of special events and festivals designed to attract tourists;
(c) Supporting the operations and capital expenditures of tourism related facilities owned or
operated by a municipality or public facilities district created under chapters 35.57 and
36.100 RCW; or
(d) Supporting the operations of tourism related facilities owned or operated by nonprofit
organizations described under 26 U.S.C Sec. 501(c)(3) and 26 U.S.C Sec. 501 (c)(6) of
the internal revenue code of 1986, as amended.
It is important to point out that RCW 67.28 provides no definition of “tourist.” Historically, the City
of Tukwila has defined as a “tourist” as someone who lives outside of Tukwila and visits the
City, either for a day or to spend the night. Additionally, there is a common misconception that
lodging tax funds can only be used to support activities that create “heads in beds” or travel
more than 50 miles. Again, this is not a requirement of State law. While the City must report
metrics, such as hotel stays and visitors, when using lodging tax funds. The funds do not have
to be awarded to activities that solely generate hotel room nights.
Under current state law, lodging tax funds cannot be used to support general city operations or
activities. Attached is a memo presented to the City Council in 2016, which provides more
details on allowable uses of lodging tax funds.
Status of Fund
As of May 7, 2020, there was $1.985 million in the City’s lodging tax fund. In 2019, annual
revenues for lodging tax collection were just over $800,000. With the sharp drop off in travel, the
City is forecasting a significant drop off in lodging tax collection for 2020 and possibly for 2021.
The City is contractually obligated through 2020 to provide Seattle Southside Regional Tourism
Authority (SSRTA) $202,500 in lodging tax funds. Additionally, the City has two approved
applications to the City’s Parks and Recreation Department of $40,000 for art along Baker Blvd
and $125,000 to help fund a master plan for Tukwila Pond5.
There is no requirement that the lodging tax fund be spent down annually. Unspent funds will
remain in the 101 fund and can be used in future years, subject to the use limitations outlined
above.
Historical Use of Funds
The largest single recipient of lodging tax funds from the City over the last 18 years has been
Seattle Southside Regional Tourism Authority (SSRTA). Until 2015, SSRTA was operated by
the City of Tukwila as Seattle Southside Visitor Service (SSVS). The Museum of Flight, City of
Tukwila, Starfire Sports, Renton Chamber of Commerce, Seattle Southside Chamber of
Commerce, and others have also received funding in the past. Any entity, including for-profit
organizations, is eligible to receive lodging tax funds, provided it is engaged in activities eligible
to be funded with lodging tax funds.
Tourism Promotion Area
Tourism Promotion Areas (TPA) are authorized under RCW 35.101. Outside King County
individual cities, towns, and counties can form their own TPAs. For most municipalities in King
County, a TPA must include at least two municipalities (this requirement does not apply to the
City of Federal Way).
5 The City also had an approved application and contract with the Seattle Seawolves, but this contract was canceled
due to the COVID-19 pandemic. Virtual Sports also had an approved application and staff has not yet entered into a
contract due to the scope of work being impacted by Stay Home, Stay Healthy Order.
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In 2014 the Cities of Tukwila, Des Moines, and SeaTac executed an interlocal agreement (“TPA
ILA)” to form a TPA to cover the combined boundaries of the three cities. Through the TPA ILA
the cities agreed that the City of SeaTac would serve as the legislative authority for the
combined city area for purposes of forming the TPA and overseeing the TPA on behalf of the
three cities. Any city can terminate its relationship under the TPA ILA Agreement by providing
one-year notice to the other city partners. The ILA with the three cities can be updated at any
time, subject to the approval of the three cities. SSRTA is not a party to the TPA ILA.
In 2014, after receiving a petition from hoteliers from within the three cities, the City of SeaTac
formally adopted a resolution forming the TPA and setting a TPA fee in the three-city area. The
fee was $2 per night per eligible hotel stay in a hotel or motel with at least 90 rooms 6. The $2
rate was the maximum permitted under the State law in effect at that time. State law was
recently been amended to allow the rate to go up to $5 per night, if 60% of the businesses that
would pay the increase petition for the increase and if it is approved by the legislative authority.
Allowable Uses7
RCW 35.101.130 states that the Legislative Authority, “…shall have sole discretion as to how
the revenue derived from this charge is to be used to promote tourism promotion that increases
the number of tourists to the area.”
‘Tourism Promotion’ is defined as, “…activities and expenditures designed to increase tourism
and convention businesses, including but not limited to advertising, publicizing, or otherwise
distributing information for the purpose of attracting tourists, and operating tourism designation
marketing organizations.”
Unlike the lodging tax RCW, the TPA RCW provides a definition of tourist8.
A ‘tourist’ means a person who travels for business or pleasure on a trip:
(a) Away from the person’s place of residence or business and stays overnight in paid
accommodations;
(b) To a place at least fifty miles away one way by driving distance from the person’s place
of residence or business for the day or stays overnight. However, island communities
without land access are exempt from the mileage requirement under this subsection
(5)(b); or
(c) To another country or state outside of the person’s place of residence or business .
6 The TPA fee is a flat fee, while the lodging tax is a percentage. This allows the TPA to collect higher revenue than
the lodging tax when rates are low. For example, a room at a hotel going for $100 a night would only provide $1 in
lodging tax funds, while the TPA gets the full $2.
7 RCW 35.101 was amended by the last legislative session. These changes went into effect on July 1, 2020.
8 This definition went into effect on July 1, 2020.
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Historical Use of Funds
Per the TPA ILA, the City of Tukwila does not receive the funds and 100% of the funds (less a
1% administration charged by the Department of Revenue) generated for the TPA go directly to
SSRTA. SSRTA is a destination marketing organization and uses these funds, as well as the
TPA fee generated in the Cities of SeaTac and Des Moines, for tourism promotion activities and
administration costs.
Tukwila Tourism Spending in 2019
The use of the City’s tourism funds (lodging and TPA funds) can be categorized into four distinct
categories:
Category Description Geographical
Target
Entity(es)
Performing
Services
2019 Funding
from Tukwila
Lodging Tax
2019 Tukwila
TPA Funds
2019 Total
Seattle
Southside
Brand
Specifically
focused on
tourism
marketing and
sales under
the “Seattle
Southside”
name.
Outside 50
miles of the
City.
Seattle
Southside
Regional
Tourism
Authority
(SSRTA)
$202,500 100% of all
funds
collected,
minus 1%
administration
charge by the
Department of
Revenue for
the
collection),
estimated at
$1 million.
$1,202,500
Seattle and
other brands
Promoting the
City of Tukwila
under different
brand names,
such as
“Seattle” in
partnership
with Visit
Seattle or the
“Kent Valley
WA”
aerospace
brand with the
cities of Kent,
Renton, and
Auburn.
Outside 50
miles of the
City
Visit Seattle
Kent Valley
Wa
None. None. $0.00
Destination
Development
Focused on
investments in
the City’s
tourism
infrastructure,
events, and
festivals.
Sponsorships
of small and
large events
falls into this
category.
Outside and
within 50 miles
of the City.
Starfire Sports
Museum of
Flight
City of Tukwila
(Tukwila Pond)
City of Tukwila
(Southcenter
Art)
$180,000
(approximately).
Tukwila Pond
and Southcenter
Art are 2020 and
2021 projects.
None. $180,000
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Tukwila Brand Marketing
under the
“Tukwila”
name withing
the greater
Seattle area
such as
through
Experience
Tukwila
Within 50 miles
of the City
City of Tukwila None None $0.00
Seattle Southside Regional Tourism Authority
SSRTA is the City’s primary destination marketing organization9. SSRTA’s mission is to help
promote the Seattle Southside region (cities of Des Moines, Tukwila, and SeaTac) for tourism.
In 2019, SSRTA had total operating expenditures of $4.297 million (See below).
SSRTA is the successor to Seattle Southside Visitor Service (SSVS), which until 2015 was run
as a division of Tukwila’s Economic Development Office. The Cities of Des Moines and SeaTac
were serviced by SSVS via interlocal agreements with the City of Tukwila. At one time the City
of Kent was also served by SSVS but left in 2014.
In 2012 the Cities of Tukwila, SeaTac, and Des Moines began to have conversations about
forming a TPA, with the goal of providing additional funds for tourism promotion activities. These
conversations were the result of requests by area hoteliers for the cities to consider creating a
TPA. As discussed above, the cities entered an interlocal agreement in 2014 for the creation of
a TPA. A TPA fee began to officially be collected in the spring of 2015.
Through the TPA ILA, the cities of Tukwila, SeaTac, and Des Moines also provided a
recommended amount of lodging tax funds each city would provide to SSRTA annually. The
lodging tax contribution is a “recommended amount” and no City is contractually obligated to
provide the amount listed in the TPA ILA. The table below shows the suggested lodging tax
contributions to SSRTA from the three TPA cities.
Year SeaTac10 Tukwila Des Moines11
2014 $835,000 $712,000 100% of
lodging tax
funds.
2015 $460,000 $405,000
2016 $383,333 $337,500
2017 $306,666 $270,000
2018 and
beyond
$230,000 $202,500
The TPA creation provided addition funds available for tourism promotion activities in the
Seattle Southside region. The table below shows the total expenditures for SSVS and SSRTA
since 2010. In 2016 the total expenditures for tourism promotion by SSRTA increased over
180% from the prior year. In 2019, through the City’s participation in the TPA ILA, SSRTA
received over $1 million in funds from the City for tourism promotion activities.
10 The City of SeaTac has chosen to provide more funds to SSRTA than what was outlined in the TPA ILA.
11 The City of Des Moines no longer provides 100% of its lodging tax funds collected to SSRTA.
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Year Total Expenditures
(SSVS and SSRTA)
% Change in
SSVS and
SSRTA
Expenditures
from previous
year.
Total Lodging
Revenue in the
Cities of Des
Moines, Tukwila,
and SeaTac.
% Change in
lodging
revenue from
previous year.
2010 $1,321,879 N/A $190,337,838 N/A
2011 $1,525,988 15.44% $201,068,568 5.64%
2012 $1,470,058
(3.67%) $217,520,038 8.18%
2013 $1,428,043 (2.86%) $230,190,887 5.83%
2014 $1,462,123 2.39% $259,819,652 12.87%
201512 $1,504,207 2.88% $292,605,392 12.62%
2016 $4,248,883 182.47% $302,062,920 3.23%
2017 $4,533,770 6.70% $318,864,960 5.56%
2018 $4,634,628 2.22% $330,574,999 3.67%
2019 $4,297,657 (7.27%) $333,565,806 .904%
12 SSRTA did not take over the functions of SSVS until the end January 1, 2016. The expenditures provided for
2015 are Tukwila’s expenditures for SSVS.
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This table was provided to PED in the summer is being shown to provide budget context for
SSRTA. SSRTA is still working on its 2021 budget and an amendment to its 2020 budget.
DISCUSSION
In a memo dated May 2020 (updated July 27, 2020) staff outlined several issues with the City’s
tourism funding. A copy of the May 2020 memo is attached with this memo. The issues raised
were:
1. Need for strategic focus for lodging tax funds and TPA funds.
2. Lack of marketing efforts for Tukwila in the Greater Seattle Area.
3. Tourism Promotion versus Destination Development.
4. Lack of other organizations doing tourism promotion and tourism development activities,
such as downtown associations and neighborhood groups.
5. Leveraging Lodging Tax Funds to Obtain Grants.
6. The Need for More Varied Use of Lodging Tax Funds.
7. Using Lodging Tax Funds for Business Attraction.
8. Lack of Metrics to Track Success.
To address these issues staff is suggesting that the City adopt guiding principles for the City’s
tourism funds. The overall goal with these principles is to help develop the City’s tourism
economy, both in the short and long term. More importantly, staff is suggesting the City be
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strategic in how tourism funds are used. These principles deal both with the lodging tax fund
and the TPA fee.
Draft Tourism Principles
1. The TPA revenues should be used to attract overnight visitors from outside the 50-mile
radius using the Seattle Southside brand and focusing on state, national, and global
marketing.
2. Lodging tax funds should be used for the following:
a. Marketing efforts to attract visitors under other brands (such as Seattle and Kent
Valley WA ).
b. Marketing to attract day visitors from within the greater Seattle region using the
“Tukwila” brand.
c. Destination Development
i. Tourism infrastructure
ii. Events and Festivals
1. Operations
2. Marketing
3. Development
3. The City of Tukwila should control how its brand is used within the region.
Applying these guiding principles to 2019 funding allocations would have resulted in
approximately $1 million in TPA funds going to SSRTA for state, national, and global
marketing efforts, while approximately $800,000 in lodging tax would have remained for
the other efforts identified above. The difference would have been $202,500.
The principles do no supersede State law requirements for the use of TPA fees and
lodging tax funds. In addition, these principles should be viewed as providing guidance,
and flexibility should remain in the event of a good activity or event that would generate
significant economic activity, but which does not fall easily into the categories listed
above. Furthermore, the principles do not preclude any organization (including the
SSRTA) from requesting lodging tax funds; however, how well the application fulfills the
guiding principles would be a consideration during the approval process.
City staff supports attracting overnight visitors to our three-city area under the Seattle
Southside brand and contracting with the SSRTA for those destination marketing
services. That work is very important to supporting and growing our tourism economy,
but the City also needs to make investments in other tourism related activities and
initiatives, such as festivals and events, better tourist destination experiences (e.g. in
Southcenter and Tukwila International Boulevard) and strengthening the Tukwila brand
within the region.
FINANCIAL IMPACT
None at this time.
RECOMMENDATION
Forward to November 9 Committee of the Whole for discussion and the consent agenda on the
November 23 Special meeting.
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ATTACHMENTS
Informational Memorandum, “Permitted Uses of Lodging Tax Funds,” dated September
23, 2016.
Informational Memorandum, “Tourism Funding Discussion,” dated May 20, 2020 (Updated
July 27, 2020).
Tourism Funding at a Glance One Pager
107
108
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance and Safety Committee
FROM: Brandon J. Miles, Business Relations Manager
CC: Mayor Ekberg
DATE: September 23, 2016
SUBJECT: Permitted Uses of Lodging Tax Funds.
ISSUE
The City charges a 1% special excise tax on the sale of or charge made for overnight lodging
stays. State law limits how these funds can be used. This memo outlines the limits on the use of
lodging tax and discusses permitted and prohibited use of the funds1.
BACKGROUND
Revised Code of Washington (RCW) 67.28.1815 limits the use of lodging tax funds as follows:
[A]ll revenue from taxes imposed under this chapter shall be credited to a special fund in
the treasury of the municipality imposing such tax and used solely for the purpose of
paying all or any part of the cost of tourism2 promotion3, acquisition4 of tourism-related
facilities, or operation of tourism-related facilities.
RCW 67.28.1816 goes into further detail about permitted expenditures of lodging tax funds,
specifying:
Lodging tax revenues under this chapter may be used, directly by any municipality or
indirectly through a convention and visitors bureau or destination marketing organization
for:
(a) Tourism marketing;
1 RCW 67.28 places strict limits on the type of entities eligible to receive lodging tax funds. Additionally,
approving expenditures of lodging tax funds is a two-step process, requiring review by the City’s Lodging
Tax Advisory Committee and City Council. State Law gives considerable authority to the City’s Lodging
Tax Advisory Committee in reviewing and approving funding requests. For more information on entities
eligible to receive funding and the process for awarding funds, see the memo dated September 22, 2016,
entitled, “Lodging Tax Approval Process.”
2 RCW 67.28.080 defines “Tourism” as “economic activity resulting from tourists, which may include sales
of overnight lodging, meals, tours, gifts, or souvenirs.”
3 RCW 67.28.080 (6) defines “Tourism promotion” as “…activities, operations, and expenditures designed
to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing
information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism;
operating tourism promotion agencies; and funding the marketing of or the operation of special events
and festivals designed to attract tourists.”
4 RCW 67.28.080 (1) provides the following definition of "Acquisition" …”includes, but is not limited to,
siting, acquisition, design, construction, refurbishing, expansion, repair, and improvement, including
paying or securing the payment of all or any portion of general obligation bonds, leases, revenue bonds,
or other obligations issued or incurred for such purpose or purposes under this chapter.”
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(b) The marketing and operations of special events and festivals designed to attract
tourists;
(c) Supporting the operations and capital expenditures of tourism-related facilities5
owned or operated by a municipality or a public facilities district created under
chapters 35.57 and 36.100 RCW; or
(d) Supporting the operations of tourism-related facilities owned or operated by nonprofit
organizations described under 26 U.S.C. Sec. 501(c)(3) and 26 U.S.C. Sec.
501(c)(6) of the internal revenue code of 1986, as amended.
DISCUSSION
Several Councilmembers have inquired about permissible uses of lodging tax funds. Based
upon the limitations outlined above, staff would like to provide some guidance on the future use
of lodging tax funds.
A simple question that can be asked to help determine if lodging tax funds can be used is:
“Is the activity, operation or expenditure designed to increase tourism or welcome tourists to the
City?”
If the answer is yes, then lodging tax might be able to be used after further analysis of the
specific funding request.
Tourism could include people who travel and stay overnight in the City (overnight visitors) or
those who travel to the Tukwila for the day (day visitors). Economic activity from Tukwila
residents would not be considered tourism.
The following lists examples of activities, operations and expenditures that would likely be
eligible for lodging tax funding. This is not intended to be an exhaustive list.
• Marketing and advertising intended to bring overnight visitors to the City.
• Marketing and advertising intended to bring day visitors to the City.
• Installation of new “way finding” signs for tourists and installation of City identification
signs.
• Sponsoring, operating, and marketing of special events or festivals, either by the City or
third parties, if designed to bring tourists to the City.
• Installation of banners on street poles or across city streets if either welcoming tourists to
the City or promoting upcoming events.
• Capital improvements, such as park improvements or trail improvements, designed to be
used primarily by tourists.
• Maintenance of parks primarily used by tourists, such as Fort Dent Park or the Green
River trail.
5 RCW 67.28.080 (7) defines "Tourism-related facility" as, “...real or tangible personal property with a
usable life of three or more years, or constructed with volunteer labor that is: (a)(i) Owned by a public
entity; (ii) owned by a nonprofit organization described under section 501(c)(3) of the federal inter nal
revenue code of 1986, as amended; or (iii) owned by a nonprofit organization described under section
501(c)(6) of the federal internal revenue code of 1986, as amended, a business organization, destination
marketing organization, main street organization, lodging association, or chamber of commerce and (b)
used to support tourism, performing arts, or to accommodate tourist activities.”
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• Supporting marketing and operations of government entities (City of Tukwila and SSRTA)
or nonprofit organizations, when activities performed are designed to attract tourists to
the City or welcome tourists to the City.
The following lists examples of activities, operations and expenditures that would likely NOT be
eligible for lodging tax funding. This list is not intended to be exhaustive.
• Funding basic general governmental operations of the City6
• Marketing and advertising directed at residents.
• Way finding signs in residential areas intended for residents.
• Sponsoring of special events or festivals intended for residents.
• Capital improvements, such as park improvements, intended for residents (such as at
parks used primarily by residents).
• Maintenance of parks primarily used by residents, such as Hazelnut Park.
• Capital expenditures for tourism related facilities owned or operated by a non-profit.
Reporting Requirements
RCW 67.28.1816 requires that entities receiving lodging tax fund report metrics back to the
municipality. Per State Law, the following is required to be submitted to the City in the project
close out for a specific funding request:
1. Actual number of people traveling for business or pleasure on a trip.
2. Number of people traveling for business and pleasure and staying in paid
accommodations in the City.
3. Visitors who traveled more than 50 miles or more from their place of residence of
businesses for the day or staying overnight.
4. Visitors who traveled from another county or state.
It is important to note that the City’s Lodging Tax Advisory Committee is granted significant
authority by RCW 67.28.1816 when reviewing lodging tax requests. The City Council cannot
reverse a decision of the Committee if the Committee chooses not to approve a specific funding
application. Traditionally, the Committee has considered the metrics outlined above very
strongly when considering funding requests.
RECOMMENDATION
Information and discussion only. Forward to the October 10, 2016 Committee of the Whole
meeting for discussion by the full Council.
ATTACHMENTS
• None.
6 The City is permitted to charge special funds, like the lodging fund, for costs incurred by the general
fund to support the special funds.
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City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Planning and Economic Development
FROM: Brandon Miles, Business Relations Manager
CC: Mayor Ekberg
DATE: May 20, 2020, Updated July 27, 2020
SUBJECT: Tourism Funding Discussion
ISSUE
In light of the COVID-19 pandemic’s impact on the economy and role of tourism in business
recovery, staff would like to provide an overview and background on how the City’s uses the
lodging tax and TPA funds.
This item was originally discussed at the June 1, 2020 PED meeting. Staff would like to continue
the discussion and has included a new attachment.
BACKGROUND
Over the last 20 years the City Council has authorized the collection of two separate revenue
sources for tourism funding. These revenue sources include the City’s lodging lax and Tourism
Promotion Area (TPA) fee. In 2019, in total just over $1.5 million of combined funds were
collected through the lodging tax and TPA fee. In light of COVID-19 pandemic’s impact on the
overall economy and role of tourism in business recovery, staff would like to provide an
overview and background on how the City’s uses the lodging tax and TPA funds. Each of the
two revenue sources is authorized under a separate RCW and each have specific limitations on
how the funds can be used.
Lodging Tax
Statutory Authority
Lodging tax (City’s 101 Fund) is collected pursuant to RCW 67.28 and TMC 3.40. State law
allows the City to collect 1% on eligible stays in lodging businesses (hotels, extended stays,
motels, bread and breakfasts, and Airbnbs). Certain stays for emergency housing and for any
stay in a lodging business that exceeds 30-days are exempt from the tax. Like retail sales tax,
the lodging tax is remitted by the lodging businesses to the Department of Revenue and the
remitted back to the city two months after collection.
Allowable Uses
RCW 67.28.1818 limits the use of lodging tax funds as follows:
“All revenue from taxes imposed under this chapter shall be credited to a special fund in the
treasury of the municipality imposing such tax and used solely for the purpose of paying all or
any part of the cost of tourism1 promotion2, acquisition3 of tourism relations facilities, or
operation of tourism related-facilities.”
1 RCW 67.28.080 defines ‘Tourism’ as “economic activity resulting from tourists, which m ay includes sales of
overnight lodging, meals, tours, gifts, or souvenirs.”
2 RCW 67.28.080 (6) defines ‘Tourism Promotion’ as “…activities, operations, and expenditures designed to
increase tourism, including but not limited to advertisings, publicizing, or otherwise distributing information for the 113
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RCW 67.28.1816 goes into further detail about permitted expenditures of lodging tax funds,
specifying:
“Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly
through a convention and visitors bureau or destination marketing organization for:
(a) Tourism marketing;
(b) The marketing and operations of special events and festivals designed to attract tourists;
(c) Supporting the operations and capital expenditures of tourism related facilities owned or
operated by a municipality or public facilities district created under chapters 35.57 and
36.100 RCW; or
(d) Supporting the operations of tourism related facilities owned or operated by nonprofit
organizations described under 26 U.S.C Sec. 501(c)(3) and 26 U.S.C Sec. 501 (c)(6) of
the internal revenue code of 1986, as amended.
It is important to point out that RCW 67.28 provides no definition of “tourist.” Historically, the City
of Tukwila has defined as a “tourist” as someone who lives outside of Tukwila and visits the
City, either for a day or to spend the night. Additionally, there is a common misconception that
lodging tax funds can only be used to support activities that create “heads in beds” or travel
more than 50 miles. Again, this is not a requirement of State law. While the City must report
metrics, such as hotel stays and visitors, when using lodging tax funds. The funds do not have
to be awarded to activities that solely generate hotel room nights.
Under current state law, lodging tax funds cannot be used to support general city operations or
activities. Attached is a memo presented to the City Council in 2016, which provides more
details on allowable uses of lodging tax funds.
Status of Fund
As of May 7, 2020, there was $1.985 million in the City’s lodging tax fund. In 2019, annual
revenues for lodging tax collection was just over $800,000. With the sharp drop off in travel, the
City is forecasting a significant drop off in lodging tax collection for 2020 and possibly for 2021.
The City is contractually obligated through 2020 to provide Seattle Southside Regional Tourism
Authority (SSRTA) $202,500 in lodging tax funds. Additionally, the City has two approved
applications to the City’s Parks and Recreation Department of $40,000 for art along Baker Blvd
and $125,000 to help fund a master plan for Tukwila Pond4.
There is no requirement that the lodging tax fund be spent down annually. Unspent funds will
remain in the 101 fund and can be used in future years, subject to the use limitations outlined
above.
Historical Use of Funds
The largest single recipient of lodging tax funds from the City over the last 18 years has been
SSRTA. Until 2015, SSRTA was operated as Seattle Southside Visitor Service (SSVS) by the
purpose of attracting and welcoming tourists; developing strategies to expand tourism; operation tourism promotion
agencies; and funding the marketing of or the operation of special events and festivals designed to attract tourist.”
3 RCW 67.28.080 (1) provides the following definition of ‘Acquisition’ “…siting, acquisition, design, construction,
refurbishing, expansion, repair, and improvement, including paying or securing the payment of all or any portion of
general obligation bonds, leases, revenue bonds, or other obligations issued or incurred for such purposes…”
4 The City also had an approved application and contract with the Seattle Seawolves, but this contract was canceled
due to the COVID-19 pandemic. Virtual Sports also had an approved application and staff has not yet entered into a
contract due to the scope of work being impacted by Stay Home, Stay Healthy Order.
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City of Tukwila. The Museum of Flight, City of Tukwila, Starfire Sports, Renton Chamber of
Commerce, and Seattle Southside Chamber of Commerce, and others have also received
funding in the past. Any entity, including for-profit organizations, is eligible to receive lodging tax
funds, provided it is engaged in activities eligible to be funded with lodging tax funds.
State Law requires that any proposed use of lodging tax funds be review by a Lodging Tax
Advisory Committee (LTAC). The City’s LTAC comprises four lodging businesses; four entities
eligible to receive lodging tax funds; and one City elected official, who serves as the Chair of
LTAC. LTAC makes a recommendation to the City Council on whether an application should
receive funding. The City Council has final authority in approving a request for lodging tax funds;
however, the City Council cannot override a “no” from LTAC. The City Council can choose not
to fund an entity that LTAC recommend be provided funding. The City Council can also change
the amount of the funding, provided it provides the LTAC 30-days’ notice of its intent to modify
the amount.
TPA Fee
Statutory Authority
Tourism Promotion Areas (TPA) are authorized under RCW 35.101. There is no corresponding
City TMC for TPAs. Outside King County individual cities, towns, and counties can form their
own TPAs. For most municipalities in King County, a TPA must include at least two
municipalities (this requirement does not apply to the City of Federal Way).
In 2014 the Cities of Tukwila, Des Moines, and SeaTac executed an interlocal agreement (“TPA
ILA)” to form a TPA to cover the combined boundaries of the three cities. Through the TPA ILA
the cities agreed that the City of SeaTac would serve as the legislative authority for the
combined city area. The City of SeaTac is responsible for overseeing the TPA on behalf of the
three cities. Any city can terminate its relationship under the TPA ILA Agreement by providing
one-year notice to the other city partners.
In 2014, after receiving a petition from hoteliers, the City of SeaTac formally adopted a
resolution setting out a TPA fee in the three-city area. The total fee was $2 per night per eligible
hotel stay in a hotel or motel with at least 90 rooms5. The $2 rate was the maximum permitted
under the current State law. State law was recently amended to allow the rate to go up to $5 per
night, provided 60% of the businesses that would pay the increase petition for the increase and
it is approved by the legislative authority.
Allowable Uses6
RCW 35.101.130 states that the Legislative Authority, “…shall have sole discretion as to how
the revenue derived from this charge is to be used to promote tourism promotion that increases
the number of tourists to the area.”
‘Tourism Promotion’ is defined as, “…activities and expenditures designed to increase tourism
and convention businesses, including but not limited to advertising, publicizing, or otherwise
distributing information for the purpose of attracting tourists, and operating tourism designation
marketing organizations.”
5 The TPA fee is a flat fee, while the lodging tax is a percentage. This allows the TPA to collect higher revenue than
the lodging tax when rates are low. For example, a room at a hotel going for $100 a night would only provide $1 in
lodging tax funds, while the TPA gets the full $2.
6 RCW 35.101 was amended by the last legislative session. These changes go into effect on July 1, 2020. Staff is
discussing the RCW as it will be amended in July.
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Unlike the lodging tax RCW, the TPA RCW provides a definition of tourist7.
A ‘tourist’ means a person who travels for business or pleasure on a trip:
(a) Away from the person’s place of residence or business and stays overnight in paid
accommodations;
(b) To a place at least fifty miles away one way by driving distance from the person’s place
of residence or business for the day or stays overnight. However, island communities
without land access are exempt from the mileage requirement under this subsection
(5)(b); or
(c) To another country or state outside of the person’s place of residence or business .
Status of Funds
Following provisions in the Interlocal Agreement, all TPA funds remitted for the TPA go directly
to SSRTA. In 2019, SSRTA received $3.96 million in TPA funds. Assuming that the TPA funds
are generated proportional to the number of hotel rooms in each of the three TPA cities,
Tukwila’s portion of the TPA funds generated for SSRTA was just over $1.13 million, or 29%.
In early 2020, SSRTA budgeted ending 2019 (unaudited) with an ending fund balance of $4.45
million. This includes both TPA funds it received, lodging tax funds received from the three
cities, and misc. revenue.
Historical Use of Funds
As outlined above, 100% of the funds remitted for the TPA go directly to SSRTA. The City of
Tukwila does not receive the funds. SSRTA uses these funds for tourism promotion activities
and administration costs.
Seattle Southside Regional Tourism Authority
SSRTA is the City’s primary destination marketing organization8. SSRTA mission is to help
promote the Seattle Southside region (cities of Des Moines, Tukwila, and SeaTac) for tourism.
In 2019, SSRTA had total operating expenditures of $4.297 million (See below).
SSRTA is the successor to Seattle Southside Visitor Service (SSVS), which until 2015 was run
as a division of Tukwila’s Economic Development Office. The Cities of Des Moines and SeaTac
were serviced by SSVS via interlocal agreements with the City of Tukwila. At one time the City
of Kent was also served by SSVS but left in 2014.
In 2012 the Cities of Tukwila, SeaTac, and Des Moines began to have conversations about
forming a TPA, with the goal of providing additional funds for tourism promotion activities. These
conversations were the result of requests by area hoteliers for the cities to consider creating a
TPA. As discussed above, the cities entered an interlocal agreement in 2014 for the creation of
a TPA. A TPA fee began to officially be collected in the spring of 2015.
Through the TPA ILA, the cities of Tukwila, SeaTac, and Des Moines also provided a
recommended amount of lodging tax funds each city would provide to SSRTA annually. The
lodging tax contribution is a “recommended amount” and no City is contractually obligated to
7 This definition goes into effect on July 1, 2020.
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provide the amount listed in the TPA ILA. The table below shows the suggested lodging tax
contributions to SSRTA from the three TPA cities.
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Year SeaTac9 Tukwila Des Moines10
2014 $835,000 $712,000 100% of
lodging tax
funds.
2015 $460,000 $405,000
2016 $383,333 $337,500
2017 $306,666 $270,000
2018 and
beyond
$230,000 $202,500
The TPA creation provided addition funds available for tourism promotion activities in the
Seattle Southside region. The table below shows the total expenditures for SSVS and SSRTA
since 2010. In 2016 the total expenditures for tourism promotion by SSRTA increased over
180% from the prior year.
Year Total Expenditures
(SSVS and SSRTA)
% Change in
SSVS and
SSRTA
Expenditures
from previous
year.
Total Lodging
Revenue in the
Cities of Des
Moines, Tukwila,
and SeaTac.
% Change in
lodging
revenue from
previous year.
2010 $1,321,879 N/A $190,337,838 N/A
2011 $1,525,988 15.44% $201,068,568 5.64%
2012 $1,470,058
(3.67%) $217,520,038 8.18%
2013 $1,428,043 (2.86%) $230,190,887 5.83%
2014 $1,462,123 2.39% $259,819,652 12.87%
201511 $1,504,207 2.88% $292,605,392 12.62%
2016 $4,248,883 182.47% $302,062,920 3.23%
2017 $4,533,770 6.70% $318,864,960 5.56%
2018 $4,634,628 2.22% $330,574,999 3.67%
2019 $4,297,657 (7.27%) Data not yet
available.
N/A
In March, SSRTA began projecting a significant revenue reduction of TPA fees because of the
COVID-19 pandemic (see below).
9 The City of SeaTac has chosen to provide more funds to SSRTA than what was outlined in the TPA ILA.
10 The City of Des Moines no longer provides 100% of its lodging tax funds collected to SSRTA.
11 SSRTA did not take over the functions of SSVS until the end January 1, 2016. The expenditures provided for
2015 are Tukwila’s expenditures for SSVS.
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DISCUSSION
Staff would like to start having discussions with the City Council and the hospitality community
regarding some policy issues with tourism funding for the City of Tukwila. Staff has identified
several issues, which are discussed below. Staff envisions that additional issues/questions
could come as we move through this process. The goal is to get direction from the City Council
on 2020 expenditure plans and the development of the 2021/2022 City budget.
1. Need for Strategic Focus for Lodging Tax and TPA Funds.
In 2019, the City started to prepare a Six Year Financial Model for lodging tax (See
Attached). While non-binding, the Financial Model is the City’s first effort to strategically
examine how lodging tax could be used to advance overall strategic initiatives. Given
the changes due to the COVID-19 pandemic, staff seeks Council’s direction on whether
any of the potential projects in the Financial Model are no longer of interest or if other
projects should be added.
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2. Lack of Marketing Efforts for Tukwila in the Greater Seattle Area.
In 2017, the City of Tukwila engaged Bill Baker, a renowned destination brand consultant to
guide the City in the development of a City brand12. Mr. Baker’s work also included a
significant discussion and survey on how people view the City within the Seattle region. This
work included telephone surveys, online surveys, and focus groups. There was considerable
discussion on the name the City should use to market itself. Name suggestions included,
Southcenter, Tukwila, and Seattle Southside. Through Mr. Baker’s work the City determined
that the “Tukwila” name had strong brand identification within the Seattle area. Mr. Baker’s
work completed work including the development of a brand strategy, brand blueprint, and
brand style guide. The City Council formally adopted Mr. Baker’s brand recommendations in
2018.
Since 2018 staff has been working on efforts to market Tukwila within the Greater Seattle
area, generally within 50 miles of the City. These efforts have primarily included sponsoring
events, such as the Rave Green Run and Food Truck Rodeo at Westfield Southcenter. As
part of the COVID-19 response, the City quickly launched social media channels to help
promote businesses open and to help highlight resources available to businesses.
The City should consider other opportunities to promote itself, specifically the City should
consider the development of a website focused on visitors and business attraction; limited
ad buys; and ongoing public relations outreach.
3. Tourism Promotion versus Destination Development
Historically the City has provided lodging tax funds for initiatives and activities that are
focused more on tourism promotion and have not provided lodging tax funds for destination
development. Examples of tourism promotion activities include funding for marketing and
sales. Destination development includes capital projects and developing/sponsoring
festivals and events to be held in the City. In 2019, the City began to take steps to begin to
develop the destination by awarding funds complete a master plan for Tukwila Pond and to
install art along Baker Blvd. Other possible examples of destination development including
the creation of a Riverwalk along the Green River and installation of wayfinding signage.
The City also launched the Tukwila International Food Truck Rally last year in partnership
with Westfield Southcenter.
Given the differences between the allowable uses between lodging tax funds and TPA
funds, the City may want to consider creating distinction between how the funds can be
used with regards to tourism promotion and destination development. Tourism promotional
activities, such as what SSRTA is providing, generally are for tourism promotion and
marketing activities. Given that well over $3.5 million of funds are being provided for tourism
promotion to SSRTA via the TPA funds, the City should consider how lodging tax funds can
be used for destination development. As a reminder, lodging tax funds can be used for
capital projects and the City can also bond against the future lodging tax funds.
12 This “brand” is for tourism and economic development use only and is not a City brand.
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4. Lack of other organizations doing tourism promotion and tourism development activities,
such as downtown associations and neighborhood groups.
One of the biggest tourism limitations in the City of Tukwila is the lack of our organizations
that are directly or indirectly involved in tourism promotion and destination development in
the region. Take for example Pioneer Square, which has Visit Seattle, the Downtown
Association, Seattle Chamber, and the Pioneer Square Association all engaged in some
tourists related activities. Having a variety of organizations working on tourism development
issues would strengthen the City’s overall tourism appeal. For example, the Pioneer Square
Association works on developing art in the Pioneer Square District (destination
development), which Visit Seattle uses as content for its tourism promotion activities.
When other organizations do destination development and tourism promotion they directly
and indirectly market the City. For example, Destination Des Moines promotes Des Moines
via videos and events as does Discover Burien. The City of Tukwila lacks these types of
organizations; thus the City has tried to fill the void.
5. Leveraging Lodging Tax Funds to Obtain Grants.
Another option the City should consider is using lodging tax funds as match to obtain federal
and state grants for infrastructure projects that support tourism.
6. The Need for More Varied Use of Lodging Tax Funds.
Many cities award a large number of smaller lodging tax grant applications for activities
occurring in their cities. For example, the City of Renton, which historically collects less
lodging tax funds than Tukwila, regularly has upwards of 20 applications per year for lodging
tax funds. These applications are often for small amounts to support small events, festivals,
and activities. Smaller activities help to develop a destination and help to create a distinct
and unique visitor experience. Economic Development staff has been working to attract
other groups to the City and to help existing groups explore securing lodging tax funds for
eligible activities.
7. Using Lodging Tax Funds for Business Attraction
The City’s Economic Division is funded primarily from the City’s general funds. Starting in
2019, some labor costs in Economic Development were funded by lodging tax funds. Some
cities use lodging tax funds to help marketing the City for business attraction. Given that
many guests in Tukwila hotels are business travelers there is a strong argument that
increased economic activity from business attraction woudl bring more overnight guests
(business travelers) to the City. Note, staff has not engaged legal on the question of whether
lodging tax funds could be used for business attraction.
Additionally, the City could also provide funds to the Chamber of Commerce in order to help
it with its mission of supporting area businesses and attracting businesses to the City.
8. Lack of Metrics to Track Success
The City lacks metrics to follow to track success of the lodging tax program and TPA.
FINANCIAL IMPACT
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None.
RECOMMENDATION
This is for discussion only. Staff would like to have ongoing discussions with the Committee and
create recommendations to take the full Council for policies on the use of lodging tax and TPA
funds.
ATTACHMENTS
Memo dated September 23, 2016, “Permitted Uses of Lodging Tax Funds.”
Lodging Tax Six Year Financial Model, updated July 14, 2020.
Tourism Funding at a Glance.
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LODGING TAX TPA FEE
Statutory Authority:Tukwila Municipal Code 3.40 Interlocal Agreement (ILA) between
Tukwila, SeaTac, and Des Moines
How charges are calculated:
1% of eligible stay in all city hotels,
motels, and Airbnb’s
Ex. $100 room rate=$1 charge
$2 per night per room of eligible stays only
in motels and hotels with 90 or more rooms
Ex: $100 room rate=$2 charge
Total funds collected from Tukwila
properties in 2019:$819,000 $1,149,000 (estimate)
Where do the funds go?The City’s 101 fund for tourism-related
expenditures
The Seattle Southside Regional Tourism
Authority (SSRTA) which promotes tourism
in Tukwila, Seatac, and Des Moines
Does the City Council control the funds? Yes (Subject to the City’s Lodging Tax
Advisory Committee approval)
No (Modification of Interlocal Agreement
(ILA) required)
Can the tax and fee be repealed? Yes. The standard process for modifying
the Tukwila Municipal Code applies
Yes. The City can opt out of the Interlocal
Agreement (ILA) with one year’s notice
LODGING TAX TPA FEE
TOURISM PROMOTION AND MARKETING
Promotion and marketing to bring tourists
that live greater than 50 miles away?Yes Yes
Promotion and marketing to bring tourists that
live within 50 miles of the City?Yes No (Effective July 1, 2020)
Marketing special events? Yes Yes (provided the funds are used to bring in
tourist from greater than 50 miles)
DESTINATION DEVELOPMENT
Operations and expenditures related to facilities
owned or operated by a municipality or public
facilities district?
Yes No
Supporting the operations of tourism-related
facilities owned or operated by a
nonprofit organization?
Yes No
Examples of how we use the funds:
SavingLocalKC, Experience Tukwila, Starfire
Sports, Museum of Flight, Seattle Southside
Regional Tourism Authority, Seattle Seawolves,
Tukwila International Food Truck Rally
Support the Seattle Southside Regional
Tourism Authority (SSRTA) which promotes
tourism in Tukwila, SeaTac, and Des Moines
Tourism Funding at a Glance
Tukwila’s tourism is funded by two separate revenue sources — the City’s lodging tax and the Tourism Promotion Area (TPA) fee.
Jointly, these funds promote our many attractions and help welcome tourists to the City.
Lodging Tax vs. TPA Fee
How Funds Can Be Used
123
Per ILA, TPA funds go directly
to SSRTA, $3,963M for 2019
Tukwila’s Relationship with the Tourism Promotion Area (TPA)
and Regional Tourism Authority (RTA)
Tourism Funding at a Glance
TukwilaWA.gov
SSRTA Revenue Source for 2019
City of Tukwila City of Des Moines
Seattle Southside Regional
Tourism Authority (SSRTA)
City of SeaTac is responsible for
overseeing the Tourism promotion
area through ILA
City of SeaTac
Tourism
Promotion
Area
City has agreement
for lodging tax funds,
$202,500 for 2020
$1 ,1 4 9 ,3 4 5 T u k w i l a $2,774,282 S
e
a
T
a
c
Estimated TPA Fee
Lodging Tax Funds
(Actuals)
$830,000
SeaTac
$202,500
Tukwila
$52,497
Des Moines
Other
Revenue
L
o
d
g
i
n
g
T
a
x
F
u
n
ds (Actuals)
E s ti m a t ed TPA Fee
$39,632
Des Moines
124
Committee of the Whole
November 9, 2020
1
2
5
•Tourism Funding Allocation
Principles
•Six-Year Financial Plan
1
2
6
t a n re
0 Ir I S -S m F u n d n g a, a G
Tukwila's tourism is funded by two separate revenue sources — the City's lodging tax and the Tourism Promotion Area (TPA) fee.
Jointly, these funds promote our many attractions and help welcome tourists to the City.
Lodging Tax vs. TPA Fee
properties in 2019.
MW=
motels, and Airbnb's
expenditures
PUWAIW - TRIMM
Advisory Committee approval)
the Tukwila Municipal Code applies
Tukwila, Se-aTac, and Des Moines
I 1W
IIKU
The Seattle Southside Regional Tourism
Autktrity (SSRTA) w%ick, promites ttyrism
in Tukwila, Seatac, and Des Moines
(ILA) required)
How Funds
Can
Promotion and marketing to bring tourist Yes
that live greater than files'
Promotion and marketing to bring tourists that yes N (Effective July 1, 2020)
live within 50 miles of the City?
Marketing special events? yes yes (provided the funds are used to bring in
tourist from greater than 50 miles)
Operations and expenditures related t facilities
owned r operated by a municipalityor public Yes N
facilities district?
Supporting the operations of tourism -related
facilities owned or operated by a
nonprofit organization
Examples of how we use the fonds:
Southside
Tukwila International .d Truck Rally
as
Support the Seattle Southside Regional
-
Category Description Geographical Target Entity(es) Performing
Services
2019 Funding from
Tukwila Lodging Tax
2019 Tukwila TPA
Funds
2019 Total
Seattle Southside
Brand
Specifically focused on
tourism marketing and
sales under the
“Seattle Southside”
name.
Outside 50 miles of the
City.
Seattle Southside
Regional Tourism
Authority (SSRTA)
$202,500 100% of all funds
collected, minus 1%
administration charge
by the Department of
Revenue for the
collection), estimated
at $1 million.
$1,202,500
Seattle and other
brands
Promoting the City of
Tukwila under different
brand names, such as
“Seattle” in
partnership with Visit
Seattle or the “Kent
Valley WA” aerospace
brand with the cities of
Kent, Renton, and
Auburn.
Outside 50 miles of the
City
Visit Seattle
Kent Valley Wa
None.None.$0.00
Destination
Development
Focused on
investments in the
City’s tourism
infrastructure, events,
and festivals.
Sponsorships of small
and large events falls
into this category.
Outside and within 50
miles of the City.
Starfire Sports
Museum of Flight
City of Tukwila (Tukwila
Pond)
City of Tukwila (Southcenter
Art)
$180,000 (approximately).
Tukwila Pond and
Southcenter Art are 2020
and 2021 projects.
None.$180,000
Tukwila Brand Marketing under the
“Tukwila” name
withing the greater
Seattle area such as
through Experience
Tukwila
Within 50 miles of the
City
City of Tukwila None None $0.00
1
2
9
1. Need for strategic focus for lodging tax funds and TPA
funds.
2. Lack of marketing efforts for Tukwila in the Greater Seattle
Area.
3. Tourism Promotion versus Destination Development.
4. Lack of other organizations doing tourism promotion and
tourism development activities, such as downtown
associations and neighborhood groups.
5. Leveraging Lodging Tax Funds to Obtain Grants.
6. The Need for More Varied Use of Lodging Tax Funds.
7. Using Lodging Tax Funds for Business Attraction.
8. Lack of Metrics to Track Success.
1
3
0
1. The TPA revenues should be used to attract overnight visitors
from outside the 50-mile radius using the Seattle Southside
brand and focusing on state, national, and global marketing.
2. Lodging tax funds should be used for the following:
a. Marketing efforts to attract visitors under other brands (such
as Seattle and Kent Valley WA ).
b. Marketing to attract day visitors from within the greater
Seattle region using the “Tukwila” brand.
c. Destination Development
i. Tourism infrastructure
ii. Events and Festivals
1.Operations
2.Marketing
3.Development
3. The City of Tukwila should control how its brand is used within
the region.
1
3
1
•Six-Year Financial Plan
1
3
2
City of Tukwila
City Council Planning & Economic Development Committee
Meeting Minutes
November 2, 2020 – 5:30 p.m. – Electronic Meeting due to COVID-19 Emergency
Councilmembers Present: Thomas McLeod, Chair; Kathy Hougardy, Zak Idan
Staff Present: David Cline, Rachel Bianchi, Derek Speck, Brandon Miles, Joseph
Todd, Laurel Humphrey
Chair McLeod called the meeting to order at 5:30 p.m.
I.BUSINESS AGENDA
A.Tourism Funding Principles
Staff is seeking Council approval of a set of guiding principles for the allocation of tourism
funds, including both lodging tax and Tourism Promotion Area fees.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole.
B.Tourism Funding Six-Year Financial Plan
Staff is seeking Council approval of a Tourism Funding Six-Year Financial Plan that includes
both lodging tax and Tourism Promotion Area fees.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole.
C.Technology and Economic Development
Councilmembers and staff discussed the intersection of technology and economic
development, including franchise negotiations, affordability, attracting technology hubs, and
tech education.
Item(s) requiring follow-up:
•Provide residential neighborhood connectivity map.
Committee Recommendation
Discussion only. Chair McLeod will ask if there is Council consensus to bring this discussion to
the November 9, 2020 Committee of the Whole.
II.MISCELLANEOUS
Staff presented an overview of the Halloween events that took place over the weekend, some
of which were supported by the City of Tukwila.
The meeting adjourned at 6:40 p.m.
Committee Chair Approval
Minutes by LH
133
134
ITEM INFORMATION
STAFF SPONSOR: BRANDON MILES ORIGINAL AGENDA DATE: 11/9/20
AGENDA ITEM TITLE Tourism Funding, Six Year Financial Plan
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date 11/23/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW
SPONSOR’S
SUMMARY
Motion adopting the Tourism Funding, Six Year Financial Plan.
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Com Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: 11/2/20 COMMITTEE CHAIR: McLeod
RECOMMENDATIONS:
SPONSOR/ADMIN. Mayor’s Office, Economic Development
COMMITTEE Unanimous Approval; Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$N/A $N/A $ N/A
Fund Source: N/A
Comments: N/A
MTG. DATE RECORD OF COUNCIL ACTION
11/9/20
11/23/20
MTG. DATE ATTACHMENTS
11/9/20 Informational Memorandum, dated 10/26/20
Draft (Updated October 27, 2020) Tourism Funding, Six Year Financial Plan
Informational Memo, Lodging Tax Six-Year Financial Model, dated 9/28/20
Committee of the Whole, PowerPoint Presentation
PED Minutes, November 2, 2020
11/23/20
COUNCIL AGENDA SYNOPSIS
----------------------------------Initials ---------------------------------
Meeting Date Prepared by Mayor’s review Council review
11/9/20 BJM
11/23/20 BJM
I TEM NO .
4F.2
135
136
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Planning and Economic Development
FROM: Brandon Miles, Business Relations Manager
CC: Mayor Ekberg
DATE: October 26, 2020
SUBJECT: Tourism Funding, Six Year Financial Plan
ISSUE
Follow up to October 5 Planning and Economic Development (PED) Committee meeting
regarding tourism funding and the proposed financial plan.
BACKGROUND
On October 5 staff presented a draft six-year financial plan to PED for review and discussion. A
copy of staff’s September 28 meeting is included as an attachment to this memo. Following the
discussion on October 5, PED asked staff to make several changes to the draft model:
Revise the financial model to show the removal of funding (lodging tax) for contracted
destination marketing services (SSRTA);
Remove parenthetical examples from the “Small Events” category.
These two changes have been made to the revised document, included as an attachment to this
memo. PED also asked that staff present draft principles for tourism funding for both lodging tax
and the tourism promotion fee. These principles are included as a separate agenda items for
the November 2 PED meeting.
In addition, staff has also provided the following updates to the six-year financial plan:
The model is now called “Tourism Funding, Six Year Financial Model.”
Staff has added all tourist funding, both lodging tax and TPA fee, authorized to be
collected by the City Council in the City.
A row entitled, “TPA DMO Services, SSRTA (100% of TPA Fee Collected) has been
added under Tourism expenses.
Cells shown in green represent approved lodging tax applications.
DISCUSSION
As staff prepared the previous agenda items regarding “Tourism Funding Principles,” staff
realized that the financial model needed to include all sources of tourism funding authorized to
be collected within the City. The City Council has authority over both the lodging tax and TPA
fee. Staff believe it was important to show the TPA funding allocation in the six year financial
model.
FINANCIAL IMPACT
None. The six year financial plan is a planning document only and does not authorize any
expenditures.
RECOMMENDATION
Forward to November 9 Committee of the Whole for discussion and the consent agenda on the
November 23 Special meeting. 137
INFORMATIONAL MEMO
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ATTACHMENTS
Draft Tourism Funding, Six Year Financial Plan
138
Tourism Funding, Six Year Financial Plan
DRAFT - Updated October 27, 2020
Adopted
Budget
2020 2020 2021 2022 2023 2024 2025 Totals
Tourism Revenue
Lodging Tax 800,000$ 400,000$ 400,000$ 450,000$ 600,000$ 700,000$ 800,000$ 3,350,000$
Tourism Promotion Area (TPA) Fee Generated in Tukwila 1,131,000$ 563,632$ 574,672$ 650,000$ 700,000$ 800,000$ 900,000$ 4,188,304$
Total Revenues:1,931,000$ 963,632$ 974,672$ 1,100,000$ 1,300,000$ 1,500,000$ 1,700,000$ 7,538,304$
Tourism Expenses
Marketing, Sales, and Sponsorships
TPA Funded DMO Services (SSRTA)1,131,000$ 563,632$ 574,672$ 650,000$ 700,000$ 800,000$ 900,000$ 4,188,304$
Lodging Tax Funded DMO Services (SSRTA)202,500$ 202,500$ -$ -$ -$ -$ -$ 202,500$
Sponsorships 150,000$ 10,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 610,000$
Small Events 15,000$ 5,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 65,000$
Experience Tukwila, Branding and Marketing, Visitors 88,375$ 88,375$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 388,375$
World Cup Planning and Activation -$ 40,000$ 40,000$ 50,000$ 50,000$ 50,000$ 180,000$
COVID-19 Response
SavingLocalKC.com 154,170$ 154,170$ 154,170$
SSRTA Emergency Funding -$ -$ 75,000$ 75,000$
Showare Sponsorship 15,000$ 5,000$ 20,000$
Seattle Southside Chamber of Commerce -$ 20,000$ 30,000$ 50,000$
Destination Development
Wayfinding Plan Development and Installation 50,000$ -$ 100,000$ 150,000$ 100,000$ 100,000$ 100,000$ 450,000$
Southcenter Art Investments 39,400$ 39,400$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 339,400$
Tukwila Pond 125,000$ 25,000$ 100,000$ 200,000$ 200,000$ 200,000$ 200,000$ 725,000$
General Administration
Salary and Benefits 74,997$ 72,281$ 78,802$ 79,978$ 82,377$ 84,849$ 87,394$ 398,287$
City Overhead Charge 19,416$ 19,416$ 24,008$ 25,231$ 25,988$ 26,768$ 27,571$ 121,410$
Administrative 30,000$ 20,000$ 23,350$ 28,750$ 30,000$ 30,000$ 30,000$ 132,100$
Total Expenditures:2,079,858$ 1,219,774$ 1,375,832$ 1,493,959$ 1,503,365$ 1,606,616$ 1,709,965$ 8,099,546$
Beginning Fund Balance:1,975,454$ 1,975,454$ 1,719,312$ 1,318,152$ 924,193$ 720,828$ 614,212$
Ending Fund Balance:695,596$ 1,719,312$ 1,318,152$ 924,193$ 720,828$ 614,212$ 604,247$
Notes
This document does not bind the City to provide funds nor does it authorize any funding. All use of lodging tax funds must be approved by LTAC and the City Council through an application process.
The shaded cells indicate approved applications.
The lodging tax revenues are estimated as of May 7, 2020 and reflect staff's prediction based on COVID-19.
TPA revenue estimate assumes 29% of the fees collected within the three city Tourism Promotion Area were collected by Tukwila hotels. TPA revenue for 2020 and 2021 is based on the SSRTA's revised, adopted budget. After 2021 revenues are staff estimates.
Salary/Benefits for Business Relations Manager is split 50/50 between general fund and lodging tax and is estimated to increase 3% annually after 2022.
The City overhead charge is charged to all special funds. It recoups the cost to the general fund to support the lodging tax fund. It includes facilities, technology, legal, accounting, and record keeping services and is estimated to increase 3% annually after 2022.
Because 100% (less 1% Department of Revenue Fee) of all TPA revenue is estimated to be passed through to the SSRTA, the Ending Fund Balance is only lodging tax funds.
Estimate
1
3
9
1
4
0
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
TO: Planning and Economic Development Committee
FROM: Brandon Miles, Business Relations Manager
CC: Mayor Ekberg
DATE: September 28, 2020
SUBJECT: Lodging Tax Six Year Financial Model
ISSUE
Discussion of the lodging tax six-year financial model and possible funding reductions due to
COVID-19
BACKGROUND
The City of Tukwila collects a 1% lodging tax on all eligible stays in Tukwila hotels, motels, and
Airbnbs. Washington State law limits the use of lodging tax funds to tourism promotion activities.
Funds collected can be used by the City or third parties to help bring tourists (both day and night
tourists) to the City.
State Law allows the City to use lodging tax funds as follows:
Tourism marketing;
Marketing and operations of special events and festivals designed to attract tourists;
Operations and capital expenditures of tourism-related facilities owned or operated by a
municipality or a public facilities district; or
Operations of tourism-related facilities owned or operated by nonprofit organizations.
Historically, the City has used lodging tax funds for a variety of activities including providing
funds to Seattle Southside Regional Tourism Authority, the Museum of Flight, Starfire Sports,
Seattle Southside Chamber of Commerce, and the City of Tukwila. Funds have been used for a
variety of activities, such as marketing, small festivals, and sponsorship of tourist related events.
In 2019 the City collected $819,000 in lodging tax. The City ended 2019 with approximately $1.9
million of funds on hand. For 2020 the City is forecasting a significant drop in lodging tax funds
due to COVID-19. Staff is now forecasting that lodging tax fund revenues will only be about
$400,000 in 2020. Unspent will remain in the City’s lodging tax funds and can be used in future
years. State law does not allow lodging tax funds to be used to support City general operations.
The table below outlines approved lodging tax applications for 2019:
Applicant Activity Funded Total Amount New Activity
for 2019?
Seattle Southside
Regional Tourism
Authority (SSRTA)
Destination
Marketing
activities, focused
on tourists
outside 50 miles
of the City.
$202,500 No, the City has
provided this
amount of
funding annually
to SSRTA over
the last five
years.
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Starfire Sports Marketing for
soccer events
and tournaments.
$44,500 No, the City has
provided lodging
tax funds to
Starfire Sports
for a number of
years. The
amount varies
year to year.
Museum of Flight
(MoF)
50th anniversary
exhibit of the
Apollo 11 moon
landing.
$100,000 No, the City has
had previous
agreements with
MoF for lodging
tax funds. The
amounts
provided per
year have
ranged between
$35,000 and
$100,000.
City of Tukwila 2019 Rave Green
Run
$10,000 No, the Cityalso
sponsored this
event in 2018.
City of Tukwila General
Administration
(Funding for staff
time, operations
associated with
the lodging tax
program, and
indirect fee
allocation to the
general fund.
$116,525 No, the City has
since 2017 an
application for
this item.
City of Tukwila International Food
Truck Rally (two
separate events).
$10,402 Yes.
City of Tukwila International
Rugby Promotion
$15,459 Yes
City of Tukwila Southcenter 50 $7,500 (2019
expenditures
only).
Yes
City of Tukwila Southcenter Art $40,000 Yes
City of Tukwila Tukwila Pond
Master Plan
$125,000 Yes
Six Year Financial Model
Starting in 2019 the City began to use a six-year financial model to guide the lodging tax
program. The six-year financial model is used as a roadmap and is not a binding document for
how the City will award funds. The updated six-year financial model is attached with this memo.
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Six Year Financial Model, September 28 Memo (Attachment).doc
The following are the key highlights of the draft six-year financial model:
Revenue
Projected revenue through 2025 are shown, including the original, pre-COVID-19 anticipated
revenue. Staff is forecasting a drastic reduction in lodging tax revenue due to a decrease in
traveler spending. Just like after September 11 terror attacks, it will likely take a number of years
for traveler spending to resume to its pre-COVID-19 levels.
Expenses
Expenses have been categorized into four major categories, with specific sub-categories under
the major categories. A discussion of the specific sub-categories is provided below.
Marketing, Sales, and Sponsorships
Contracted DMO Services
The City contracts for services from Seattle Southside Regional Tourism Authority (SSRTA) a
destination marketing organization (DMO) to market the City to tourists outside of the 50 miles
radius1. SSRTA provides a critical service marketing the City under the “Seattle Southside”
name. The City also have a relationship with Visit Seattle, which provides DMO services for the
entire county.
In 2019 the City provided $202,500 to SSRTA to support SSRTA’s activities promoting the City.
These funds are combined with TPA funds generated in the cities of SeaTac and Des Moines,
as well as lodging tax funds from those two cities. SSRTA has budgeted ending 2021 with just
over $3.7 million of funds on hand.
Total Forecasted Expenditures through 2025: $1,012,500
Sponsorships (MoF, Starfire Sports, etc)
Third parties, such as the Museum of Flight and Starfire Sports, are eligible to apply to receive
lodging tax funds directly from the City. If awarded by the City, the City will enter a sponsorship
agreement with the City to receive the funds and to outline the benefits provided to City from the
sponsorship.
Total Forecasted Expenditures through 2025: $610,000
Small Events (Tukwila Days, Spice Bridge, Juneteenth, etc.)
A small amount of funds has been allocated to help support and develop events in the City.
These events would likely be produced and held by third parties, with financial assistance
provided by the City. These small events can provide enormous benefit in helping the City
develop a tourist entity.
Total Forecasted Expenditures through 2025: $65,000
1 The 50-mile radius is used because its generally believed that people who live more than 50 miles away from the
City are more likely to visit the City as overnight guests versus coming just for the day.
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Experience Tukwila, Branding and Marketing, Visitors
In 2020 the City launched digital platforms to promote the City to visitors, prospective
businesses, and to help improve the overall image of the City. The digital platforms include
Facebook, Twitter, Instagram, LinkedIn, and a dedicated website (currently under development).
There will be ongoing costs to maintain these digital assets and to provide up to date images
and stories promoting the City.
Total Forecasted Expenditures through 2025: $388,375
World Cup Planning and Activation
The United, Canada, and Mexico will host the FIFA World Cup in 2026. Given Seattle’s strong
soccer fan base it is anticipated that Seattle may host several of the soccer matches. Should
this occur tens of thousands of fans from throughout the globe will come to Seattle to watch
these games. In addition, it is highly likely that Starfire Sports will be used by teams for training.
With its proximity to Sea-Tac Airport and Starfire Sports, Tukwila could see a large influx of
tourists for the World Cup. Staff has allocated funds to help with planning and preparation.
Total Forecasted Expenditures through 2025: $180,000
COVID-19 Response
SavingLocalKC.com
SavingLocalKC.com is a countywide initiative to help drive sales to businesses impacted by
COVID-19 and the associated stay home orders. Staff is not anticipating provided lodging tax
funds for SavingLocalKC.com after 2020.
Total Forecasted Expenditures through 2025: $154,170 (2020 funds)
SSRTA Emergency Funds
As part of COVID-19 recovery, SSRTA requested funds to help market the region to meetings.
The funds provided by the City will go to a rebate program for meetings booked in the City.
Total Forecasted Expenditures through 2025: $70,000
Showare Sponsorship
When COVID-19 hit the region the City of Kent enacted a spending freeze which impacted all
funds, including its lodging tax program. The City of Tukwila and City of Kent have discussed a
partnership program in which events would be held at Showare and their hotel stays would be in
Tukwila hotels. Groups that stay in Tukwila would be eligible for a rebate for each night booked
in Tukwila.
Total Forecasted Expenditures through 2025: $20,000
Seattle Southside Chamber of Commerce
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The Seattle Southside Chamber of Commerce launched the “Soundside Promise” initiative to
help businesses recover from COVID-19. The City of Tukwila is a supporter and the City
Council approved a lodging tax request from the Chamber to support the initiative.
Total Forecasted Expenditures through 2025: $50,000
Destination Development
Wayfinding Plan Development and Installation
At the September 21, 2020 PED meeting staff provided an outline of a proposed initiative to
develop a wayfinding plan for the tourist areas of the City. PED expressed interest in moving
forward with developing a wayfinding plan and future installation of signage. The six-year
financial model includes funds to complete the master plan and installation of some signage.
Total Forecasted Expenditures through 2025: $450,000
Southcenter Art Investment
In 2020 the LTAC and City Council approved a lodging tax application for the City’s Parks
Department to develop an arts plan and to develop initial art along Baker Blvd. Baker Blvd was
chosen because it has been identified as an event street and because it is part of the pedestrian
spine connecting the commuter rail station to Westfield Southcenter. Additional funds have been
allocated to install art throughout Southcenter, which will help create a better tourist destination.
Total Forecasted Expenditures through 2025: $339,400
Tukwila Pond
The City has long identified Tukwila Pond as a future amenity for the Southcenter District. The
first step in turning the Pond vision into a reality is to complete a master plan. In 2019 LTAC and
the City Council approved $125,000 to the City’s Parks Department to complete the Plan. This
work is anticipated to begin in 2020 and conclude in 2021. Staff has allocated funds in 2020 and
2021 to complete the Master Plan. Additional funds are shown in outlying years to be used for
additional studies and park improvements. The funds allocated by lodging tax are not sufficient
to complete all the anticipated future work needed for the Pond, other funds from the City and/or
grants will be needed. Lodging tax funds could be used as a match to help secure additional
sources of funds.
Total Forecasted Expenditures through 2025: $725,000
General Administration
Salary and Benefits
The lodging tax funds supports .5 FTE in the Economic Development Office. The half time staff
member is responsible for overseeing the City’s tourist program, administering the lodging tax
funding program, and staffing the LTAC. The salary and benefits shown were provided by the
City’s Finance Department.
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Six Year Financial Model, September 28 Memo (Attachment).doc
City Overhead
State law allows the City to charge special funds, such as the lodging tax, an indirect cost
allocation. The indirect cost allocation reimburses the general fund for costs associated for
support the lodging tax funds. These costs include legal, facilities, technology services, fleet,
and accounts payable. The indirect costs included in the six-year financial model was provided
by the City’s Finance Department.
Administrative
The City includes funds for direct administrative costs associated with the City’s work on
promoting the City and management of the tourism program. These costs include travel,
parking, registration for events, training, and educational materials. These funds are provided
for any staff or elected official engaged in tourism related activities or events. The funds also
include membership to several national and reginal organizations which enhance the City’s
ability to bring tourist to the City.
Total Forecasted Expenditures through 2025: $130,000
DISCUSSION
COVID-19 will have a severe impact on the City’s lodging tax program over the next six years.
Staff is not anticipating that lodging tax revenue will return to their pre-COVID-19 levels until
2025. Since 2014 the City has built up a considerable ending fund balance for the lodging tax.
There is currently just over $1.9 million of lodging tax funds available for the City to spend. This
ending fund balance can be used to continue the City’s investment in its tourist economy, even
with the pullback in lodging tax collection. However, by 2024 the City will have used its ending
fund balance and will no longer be able to support many of the initiatives identified above. Staff
believes it would be prudent now to update the six-year financial model in order to avoid having
to make drastic budget modifications in the future.
Next Steps
Staff is requesting input from the Committee on modifications to the six-year financial model in
order to address the forecasted budget deficit starting in 2024. Staff will come back to PED at
the next meeting to address in more detail the three possible items identified above and any
other suggestions from the Committee. This information will ultimately be used by staff and PED
in the preparation of the final six-year financial model.
FINANCIAL IMPACT
None. The six-year financial model is a planning document only and does not authorize any
expenditure of lodging tax funds.
RECOMMENDATION
Discussion Only.
ATTACHMENTS
Draft Six Year Financial Plan
146
Committee of the Whole
November 9, 2020
1
4
7
•Tourism Funding Allocation
Principles
•Six-Year Financial Plan
1
4
8
t a n re
0 Ir I S -S m F u n d n g a, a G
Tukwila's tourism is funded by two separate revenue sources — the City's lodging tax and the Tourism Promotion Area (TPA) fee.
Jointly, these funds promote our many attractions and help welcome tourists to the City.
Lodging Tax vs. TPA Fee
properties in 2019.
MW=
I.
motels, and Airbnb's
expenditures
PUWAIW - TRIMM
Advisory Committee approval)
the Tukwila Municipal Code applies
Tukwila, Se-aTac, and Des Moines
I 1W
IIKU
The Seattle Southside Regional Tourism
Autktrity (SSRTA) w%ick, promites ttyrism
in Tukwila, Seatac, and Des Moines
t -a
(ILA) required)
How Funds 3
Promotion and marketing to bring tourist Yes
that live greater than files'
Promotion and marketing to bring tourists that yes N (Effective July 1, 2020)
live within 50 miles of the City?
Marketing special events? yes yes (provided the funds are used to bring in
tourist from greater than 50 miles)
Operations and expenditures related t facilities
owned r operated by a municipalityor public Yes N
facilities district?
Supporting the operations of tourism -related
facilities owned or operated by a
nonprofit organization
Examples of how we use the fonds:
Southside
Tukwila International .d Truck Rally
as
Support the Seattle Southside Regional
-
Category Description Geographical Target Entity(es) Performing
Services
2019 Funding from
Tukwila Lodging Tax
2019 Tukwila TPA
Funds
2019 Total
Seattle Southside
Brand
Specifically focused on
tourism marketing and
sales under the
“Seattle Southside”
name.
Outside 50 miles of the
City.
Seattle Southside
Regional Tourism
Authority (SSRTA)
$202,500 100% of all funds
collected, minus 1%
administration charge
by the Department of
Revenue for the
collection), estimated
at $1 million.
$1,202,500
Seattle and other
brands
Promoting the City of
Tukwila under different
brand names, such as
“Seattle” in
partnership with Visit
Seattle or the “Kent
Valley WA” aerospace
brand with the cities of
Kent, Renton, and
Auburn.
Outside 50 miles of the
City
Visit Seattle
Kent Valley Wa
None.None.$0.00
Destination
Development
Focused on
investments in the
City’s tourism
infrastructure, events,
and festivals.
Sponsorships of small
and large events falls
into this category.
Outside and within 50
miles of the City.
Starfire Sports
Museum of Flight
City of Tukwila (Tukwila
Pond)
City of Tukwila (Southcenter
Art)
$180,000 (approximately).
Tukwila Pond and
Southcenter Art are 2020
and 2021 projects.
None.$180,000
Tukwila Brand Marketing under the
“Tukwila” name
withing the greater
Seattle area such as
through Experience
Tukwila
Within 50 miles of the
City
City of Tukwila None None $0.00
1
5
1
1. Need for strategic focus for lodging tax funds and TPA
funds.
2. Lack of marketing efforts for Tukwila in the Greater Seattle
Area.
3. Tourism Promotion versus Destination Development.
4. Lack of other organizations doing tourism promotion and
tourism development activities, such as downtown
associations and neighborhood groups.
5. Leveraging Lodging Tax Funds to Obtain Grants.
6. The Need for More Varied Use of Lodging Tax Funds.
7. Using Lodging Tax Funds for Business Attraction.
8. Lack of Metrics to Track Success.
1
5
2
1. The TPA revenues should be used to attract overnight visitors
from outside the 50-mile radius using the Seattle Southside
brand and focusing on state, national, and global marketing.
2. Lodging tax funds should be used for the following:
a. Marketing efforts to attract visitors under other brands (such
as Seattle and Kent Valley WA ).
b. Marketing to attract day visitors from within the greater
Seattle region using the “Tukwila” brand.
c. Destination Development
i. Tourism infrastructure
ii. Events and Festivals
1.Operations
2.Marketing
3.Development
3. The City of Tukwila should control how its brand is used within
the region.
1
5
3
•Six-Year Financial Plan
1
5
4
City of Tukwila
City Council Planning & Economic Development Committee
Meeting Minutes
November 2, 2020 – 5:30 p.m. – Electronic Meeting due to COVID-19 Emergency
Councilmembers Present: Thomas McLeod, Chair; Kathy Hougardy, Zak Idan
Staff Present: David Cline, Rachel Bianchi, Derek Speck, Brandon Miles, Joseph
Todd, Laurel Humphrey
Chair McLeod called the meeting to order at 5:30 p.m.
I.BUSINESS AGENDA
A.Tourism Funding Principles
Staff is seeking Council approval of a set of guiding principles for the allocation of tourism
funds, including both lodging tax and Tourism Promotion Area fees.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole.
B.Tourism Funding Six-Year Financial Plan
Staff is seeking Council approval of a Tourism Funding Six-Year Financial Plan that includes
both lodging tax and Tourism Promotion Area fees.
Committee Recommendation
Unanimous approval. Forward to November 9, 2020 Committee of the Whole.
C.Technology and Economic Development
Councilmembers and staff discussed the intersection of technology and economic
development, including franchise negotiations, affordability, attracting technology hubs, and
tech education.
Item(s) requiring follow-up:
•Provide residential neighborhood connectivity map.
Committee Recommendation
Discussion only. Chair McLeod will ask if there is Council consensus to bring this discussion to
the November 9, 2020 Committee of the Whole.
II.MISCELLANEOUS
Staff presented an overview of the Halloween events that took place over the weekend, some
of which were supported by the City of Tukwila.
The meeting adjourned at 6:40 p.m.
Committee Chair Approval
Minutes by LH
155
156
ITEM INFORMATION
STAFF SPONSOR: JOSEPH TODD ORIGINAL AGENDA DATE: 11/9/20
AGENDA ITEM TITLE A discussion regarding technology and economic development
CATEGORY Discussion Motion Resolution Ordinance Bid Award Public Hearing Other
Mtg Date 11/9/20 Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date Mtg Date
SPONSOR Council Mayor HR DCD Finance Fire TS P&R Police PW
SPONSOR’S
SUMMARY A discussion led by the Technology and Innovation Services Director as it relates to
technology and economic development
REVIEWED BY Trans&Infrastructure CommunitySvs/Safety Finance Com Planning/Economic Dev.
LTAC Arts Comm. Parks Comm. Planning Comm.
DATE: COMMITTEE CHAIR:
RECOMMENDATIONS:
SPONSOR/ADMIN. City Council
COMMITTEE N/A
COST IMPACT / FUND SOURCE
EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED
$ $ $ Fund Source:
Comments:
MTG. DATE RECORD OF COUNCIL ACTION
11/9/20
MTG. DATE ATTACHMENTS
11/9/20 No Attachments
C OUNCIL AGENDA S YNOPSIS
----------------------------------Initials --------------------------------- I TEM N O.
Meeting Date Prepared by Mayor’s review Council review
11/9/20 CO 4.G.
157
158
UPCOMING MEETINGS AND EVENTS
NOVEMBER 2020
Due to COVID-19, meetings will be held electronically, with telephone access available (see agenda page).
NOV 9 MONDAY NOV 10 TUESDAY NOV 11 WEDNESDAY NOV 12 THURSDAY NOV 13 FRIDAY NOV 14
SATURDAY
¾ Community Services &
Safety Committee
5:30 PM
Electronic meeting
¾Finance
Committee
5:30 PM
Electronic meeting
¾City Council
Committee of the
Whole Meeting
7:00 PM
Electronic meeting
¾ Special Budget Work
Session
5:30 PM
To be determined
City offices and
Community Center closed.
¾ Park Commission
Cancelled
¾ Community Oriented
Policing Citizens
Advisory Board
6:30 PM
To be determined
¾ Planning Commission
6:30 PM
To be determined
Community Engagement
Survey for Police Chief
closes today.
The City of Tukwila is
recruiting for its next
Chief of Police.
For more information, visit
tukwilawa.gov/
departments/human-resources/chief-of-
police-recruitment.
Community Listening Session
Please join us to let us know
what is important to you when
recruiting the next
Chief of Police!
Nov 7, Saturday
10:00 AM – 11:30 AM
To listen, call
1-253-292-9750 Conference
ID 420701953#
To view the meeting online,
visit above link for access.
NOV 16 MONDAY NOV 17 TUESDAY NOV 18 WEDNESDAY NOV 19 THURSDAY NOV 20 FRIDAY NOV 21
SATURDAY
¾ Transportation &
Infrastructure
Committee
5:30 PM
To be determined
¾ Planning & Economic
Development
Committee
5:30 PM
To be determined
¾ City Council
Regular Meeting
7:00 PM
To be determined
¾ Special Budget Work
Session
5:30 PM
To be determined
TEMPORARY TRAIL CLOSURE AND DETOUR ROUTE
The Green River Trail is closed between Tukwila International Boulevard and East Marginal Way. Closure is anticipated through November 30th.
For a map of the detour route, visit records.tukwilawa.gov/WebLink/1/edoc/331053.page1.aspx.
ADOPT-A-SPOT AND BECOME A PARK STEWARD
A year round partnership with residents, community groups and businesses to help beatify Tukwila’s parks and trails. Will you
consider adopting a spot by pitching in to pick up litter in your favorite parks?
For more information, call 206-767-2315 or visit tukwilawa.gov/residents/parks-recreation/adopt-a-spot.
PARK N PLAY - FREE MEALS, SNACKS, ACTIVITY KITS AND OTHER ESSETNIALS! OCT 5 – DEC 17
Parks and Recreation will deliver free meals, activity kits and snacks. Staff will be at various school lunch sites in the morning then
various parks around 12 pm. If you’re having trouble making it out to a school site to pick up lunch, then visit us at the park!
For more information on locations and time, email ParksRec@TukwilaWA.gov or visit tukwilawa.gov/departments/parks-and-
recreation/summer-2020.
DRIVE THRU PICK-UP – 3118 S 140TH ST
Regular pantry hours are 10:00 AM – 2:30 PM (Tue, Thu and Sat). Tukwila Pantry is in need of shopping bags.
VOLUNTEERS – In need of volunteers between 8 AM – 1 PM for food packaging Mondays, Wednesdays and Fridays and food
distributions Tuesdays, Thursdays and Saturdays.
DONORS – Please donate at TukwilaPantry.org.
Still Waters SnackPack needs your donations and volunteer help!
SnackPack serves food bags on Fridays to Tukwila students in need. Volunteers needed on Wednesdays, 1pm-3pm, Thursdays 9am-10am and
Fridays 9:45am-12:15pm. Please donate to feed our Tukwila kids.
For more information, call 206-717-4709 or visit facebook.com/TukwilaWeekendSnackPack. Checks can be mailed to Still Waters, PO Box
88576, Tukwila WA 98138.
During Hunger & Homelessness Awareness Month in November, SnackPack is issuing a challenge. The team that donates the largest number
of Cup Noodles will win tickets to the spring auction and will be recognized at the event as well as in SnackPack newsletters and Facebook
posts. Organize your friends, family, service club, social group, business associates or members of your faith community, and register your
team today! You will be able to follow the progress of this competition on SnackPack Facebook Event Page: https://fb.me/e/6sL7kHDad.
CHILD CARE FINANCIAL ASSISTANCE PROGRAM FOR FAMILIES IMPACTED BY COVID-19
Eligible families will receive a voucher to pay for their child care at eligible providers for up to 4 months. Child Care Resources is administering the
program in partnership with King County. Household income must fall below income guidelines (400% of FPL).
For more information, call 1-800-446-1114 (Mon-Fri 8:30am – 4:30pm) or visit dchsblog.com/2020/09/28/covid-19-child-care-support.
FREE COVID-19 TESTING STARTING OCT 6 9:30 AM – 5:30 PM MON-SAT CHURCH BY THE SIDE OF THE ROAD 3455 S 148th St
Drive-thru and walk-up testing is available. CHI Franciscan partners with King County and City of Tukwila to provide this free service.
See flyer for information in multiple languages: records.tukwilawa.gov/WebLink/1/edoc/333100/page1.aspx
For more information to register, call King County at 206-477-3977 (8am – 7pm) or visit www.chifranciscan.org/freetesting.
159
Tentative Agenda Schedule
MEETING 1 –
REGULAR
MEETING 2 –
C.O.W.
MEETING 3 –
REGULAR
MEETING 4 –
C.O.W.
NOV 2 NOV 9
See this week’s agenda packet
cover sheet for the agenda:
November 9, 2020
Committee of the Whole Meeting
NOV 16
Special Presentation
Confirm the appointment of Norm Golden to the Deputy
Fire Chief position, to be followed by Oath of Office.
Consent Agenda
- Authorize the Mayor to sign contract with Ogden
Murphy Wallace for 2021-2022 City Attorney Services
in the amount of $33,000 per month, plus expenses.
- Authorize the Mayor to sign contract with the Walls
Law Firm for 2021-2022 Prosecution Services in the
amount of $12,500 per month.
- Authorize the Mayor to sign contract with
Kirshenbaum & Goss for 2021-2022 Public Defense
Services in the amount of $29,100 per month.
- An ordinance repealing Ordinance #2633, Interim
Flood Plain Management Regulations; reenacting
TMC Chapter 16.52 to update flood plain
management regulations and policies.
- Authorize the Mayor to sign agreement with RH2
Engineering for construction management services for
2020 Central Business District Sanitary Sewer CIPP
Lining Phase 4 project, in the amount of $64,508.
Unfinished Business
- Legislative Agenda:
- An update from City Lobbyist David Foster.
- A resolution adopting a Legislative Agenda for use
during the 2021 WA State Legislative Session.
- COVID-19 weekly report.
- Tax Levy Legislation:
- An ordinance levying the general taxes
commencing 1/1/2021.
- An ordinance relating to the limiting factor for the
regular property tax levy above the rate of inflation
(implicit price deflator).
- An ordinance increasing the regular tax levy
commencing 1/1/2021.
- Budget Legislation
- An ordinance adopting 2021-2022 Biennial Budget.
- A resolution adopting 2021-2026 Financial Planning
Model and Capital Improvement Program.
- An ordinance amending 2019-2020 Biennial
Budget.
New Business
Award a bid and authorize the Mayor to sign agreement
with ICON Materials for Andover Park East Main
Pavement Repair project, in the amount of $141,546.
NOV 23
Public Hearing
An ordinance amending Table 18-6 “Land
Uses Allowed by District” of TMC Title 18
“Zoning” to clarify types and form of
development permitted in Tukwila
International Boulevard Study area.
Special Issues
- An ordinance amending Table 18-6
“Land Uses Allowed by District” of TMC
Title 18 “Zoning” to clarify types and
form of development permitted in
Tukwila International Boulevard Study
area.
- COVID-19 weekly report.
- COVID-19 Financial Impact Report.
- A resolution for Consolidated Permit Fee
Schedule.
- Residential Rental Housing and
Inspection Program Briefing and Fee
Resolution update.
- Financial Policy Legislation:
-Resolution adopting Financial
Policies.
- Resolution adopting Purchasing
Policy.
- Ordinance updating TMC 3.30.
- An ordinance establishing a Franchise
Agreement with Extenet Systems.
- A briefing on the Tourism Promotion
Area Interlocal Agreement.
- Asset Sharing Agreement with Zayo.
- Ordinances updating Fire and Park
Impact Fees.
Special Meeting to follow Committee of
the Whole Meeting.
Consent Agenda
- An ordinance establishing a Franchise
Agreement with Extenet Systems.
- Tourism Funding
- Funding Allocation Principles
- 6-Year Financial Plan
MEETING 1 –
REGULAR
MEETING 2 –
C.O.W.
MEETING 3 –
REGULAR
MEETING 4 –
C.O.W.
DEC 7
Consent Agenda
- Authorize the Mayor to sign a
lease renewal agreement with
Sound Cities Association for
the 6300 Building office space
through December 31, 2021.
- Human Services Contracts.
Unfinished Business
- COVID-19 weekly report.
- An ordinance amending Table
18-6 “Land Uses Allowed By
District” as codified in TMC
Title 18 “Zoning”, to clarify the
types and form of
development permitted in the
Regional Commercial and
Neighborhood Commercial
Center zones located in the
Tukwila International
Boulevard Study area.
- A resolution for a
Consolidated Permit Fee
Schedule.
- Residential Rental Housing
and Inspection Program
Briefing and Fee Resolution
update.
- Financial Policy Legislation
- Resolution adopting
Financial Policies.
- Resolution adopting
Purchasing Policy.
- Ordinance updating TMC
3.30.
- Ordinances updating Fire and
Park Impact Fees.
- A resolution adopting a new
2021-2022 Public Works Fee
Schedule.
New Business
A Purchase and Sale Agreement
for the HealthPoint site.
DEC 14
Special Issues
- COVID-19 weekly report.
- COVID-19 Financial Impact Report.
- Sale of City property to HealthPoint.
- Seattle Southside Regional Tourism
Authority: Return on Investment.
- Lodging Tax metrics and key
performance indicators.
- Land Acknowledgement Practice.
- Ordinance adopting the 2018 I-Codes.
Special Meeting to follow Committee
of the Whole Meeting.
Unfinished Business
- Authorize the Mayor to sign a
Purchase and Sale Agreement to
sell City property to HealthPoint.
DEC 21 DEC 28
160