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HomeMy WebLinkAboutCOW 2024-06-10 COMPLETE AGENDA PACKETJ�q*ILA h s 4.- {% ,1,-GI Tukwila •. COMMITTEE City Council THE Agenda WHOLE •OF + 0, � 1905 Thomas McLeod, Mayor Councilmembers: + De'Sean Quinn ❖ Tosh Sharp Marty Wine, Interim City Administrator ❖ Armen Papyan ❖ Jovita McConnell Mohamed Abdi, Council President ❖ Dennis Martinez ❖ Hannah Hedrick ON -SITE PRESENCE: TUKWILA CITY HALL COUNCIL CHAMBERS REMOTE PARTICIPATION FOR THE PUBLIC: 1-253-292-9750, ACCESS CODE: 670077847# Click here to: Join Microsoft Teams Meeting 6200 SOUTHCENTER BOULEVARD For Technical Support: 1-206-433-7155 Monday, June 10, 2024; 7:00 PM • Ord #2729 • Res #2098 1. CALL TO ORDER / PLEDGE OF ALLEGIANCE 2. LAND ACKNOWLEDGEMENT The City of Tukwila is located on the ancestral lands of the Coast Salish people. We acknowledge their continuing connections to land, waters and culture. We pay our respects to their elders past, present and emerging. 3. PUBLIC COMMENTS including comment on items both on and not on the meeting agenda Those wishing to provide public comments may verbally address the City Council both on -site at Tukwila City Hall or via phone or Microsoft Teams for up to 5 minutes for items both on and not on the meeting agenda. To provide comment via phone or Microsoft Teams, please email citycouncil@tukwilawa.gov with your name and topic by 5:00 PM on the meeting date. Please clearly indicate that your message is for public comment during the meeting, and you will receive further instructions. 4. PUBLIC HEARING A resolution adopting a Six -Year Transportation Improvement Program (2025-2030). To provide public hearing comments, please email citycouncil@tukwilawa.gov, Pg.1 provide your first and last name, and reference the public hearing topic in the subject line, by 5:00 p.m. on June 10, 2024. Once you have signed up by email, your name will be called upon during the meeting to speak for up to 5 minutes. Call 1-253-292-9750, ACCESS CODE 670077847# to participate or click here to Join Microsoft Teams Meeting at 7:00 p.m. on June 10, 2024 to access the meeting. You may also attend the Public Hearing in person and provide your comments on -site. 5. SPECIAL ISSUES a. A resolution adopting a Six -Year Transportation Improvement Program (2025-2030). b. An ordinance updating the City's Tax Codes. c. Cannabis retail considerations. Pg.1 Pg.55 Pg.91 6. REPORTS a. Mayor b. City Council c. Staff 7. MISCELLANEOUS (continued...) COMMITTEE OF THE WHOLE MEETING June 10, 2024 Page 2 8. EXECUTIVE SESSION 9. ADJOURNMENT This agenda is available at www.tukwilawa.gov, and in alternate formats with advance notice for those with disabilities. Remote Tukwila Council meetings are audio taped (and video taped as of 9/14/20). Available at www.tukwilawa.gov) ►_ If you are in need of translation or interpretation services at a Council meeting, �4�Po please contact us at 206-433-1800 by 12:00 p.m. on the meeting date. WELCOME TO THE TUKWILA CITY COUNCIL MEETING The Tukwila City Council encourages community participation in the local government process and welcomes attendance and public comment at its meetings. MEETING SCHEDULE Regular Meetings are held at 7:00 p.m. on the 1st and 3rd Mondays of each month. The City Council takes formal action in the form of motions, resolutions and ordinances at Regular Meetings. Committee of the Whole Meetings are held at 7:00 p.m. on the 2nd and 4th Mondays of each month. The City Council considers current issues, discusses policy matters in detail, and coordinates the work of the Council at Committee of the Whole meetings. PUBLIC COMMENTS Members of the public are given the opportunity to address the Council for up to 5 minutes on items both on and not on the meeting agenda during Public Comments. The City Council will also accept comments on an agenda item when the item is presented in the agenda, but speakers are limited to commenting once per item each meeting. When recognized by the Presiding Officer, please go to the podium if on -site or turn on your microphone if attending virtually and state your name clearly for the record. The City Council appreciates hearing from you but may not respond or answer questions during the meeting. Members of the City Council or City staff may follow up with you following the meeting. PUBLIC HEARINGS Public Hearings are required by law before the Council can take action on matters affecting the public interest such as land -use laws, annexations, rezone requests, public safety issues, etc. The City Council Rules of Procedure provide the following guidelines for Public Hearings: 1. City staff will provide a report summarizing and providing context to the issue at hand. 2. City staff shall speak first and be allowed 15 minutes to make a presentation. 3. The applicant is then allowed 15 minutes to make a presentation. 4. Each side is then allowed 5 minutes for rebuttal. 5. After City staff and the applicant have used their speaking time, the Council may ask further clarifying questions of the speakers. 6. Members of the public who wish to address the Council on the hearing topic may speak for 5 minutes each. 7. Speakers are asked to sign in on forms provided by the City Clerk. 8. The Council may ask clarifying questions of speakers and the speakers may respond. 9. Speakers should address their comments to the City Council. 10. If a large number of people wish to speak to the issue, the Council may limit the total amount of comment time dedicated to the Public Hearing. 11. Once the Presiding Officer closes the public hearing, no further comments will be accepted, and the issue is open for Councilmember discussion. 12. Any hearing being held or ordered to be held by the City Council may be continued in the manner as set forth by RCW 42.30.100. For more information about the City Council, including its complete Rules of Procedure, please visit: https://www.tukwilawa.gov/departments/city-council/ COUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's review Council review 06/03/24 )R ITEM INFORMATION ITEM No. 4& 5.A. STAFF SPONSOR: CYNDY KNIGHTON ORIGINAL AGENDA DATE: 06/03/24 AGENDA ITEM TITLE Resolution for Six -Year Transportation Improvement Program (2025 - 2030) CATEGORY ❑ Discussion Meg Date I1 Motion Date 06-03-24 ❑ Resolution Mtg Date ❑ Ordinance Meg Date ❑ Bid Award Mtg Date ❑ Public Hearing Mtg Date ❑ Other Mtg Date Mtg SPONSOR Council ❑Mayor ❑HR ❑DCD ❑Finance ❑Fire ❑TS ❑Pe.YR ❑Police 11PTV ❑Court SPONSOR'S SUMMARY The Transportation Improvement Program (TIP) is updated annually as required by the Revised Code of Washington (RCW) 35.77.010. The TIP generally lists only those transportation -related projects planned within the next six years that are deemed regionally significant or that have grant funding awarded or expected. Council is being asked to approve the Resolution for the 2025 - 2030 Six -Year Transportation Improvement Program. 0 Trans&Infrastructure ❑ CommunitySvs/Safety ❑ Finance Comm. ❑ LTAC ❑ Arts Comm. ❑ Parks Comm. DATE: 05/21/24 COMMITTEE CHAIR: ARMEN ❑ Planning/Economic Dev. REVIEWED BY ❑ Planning Comm. PAPYAN RECOMMENDATIONS: SPONSOR/ADMIN. COMMITTEE Public Works Department Forward to Committee of the Whole and Regular Meeting 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 06/03/24 MTG. DATE ATTACHMENTS 06/03/24 Informational Memorandum dated 05/17/24 Draft Resolution 2025-2030 Draft Transportation Improvement Program Current Adopted 2024-2029 TIP Minutes from Transportation and Infrastructure Committee meeting of 05/21/24 1 2 City of Tukwila Thomas McLeod, Mayor INFORMATIONAL MEMORANDUM TO: Transportation and Infrastructure Services Committee FROM: Hari Ponnekanti, Public Works Director / City Engineer BY: Cyndy Knighton, Senior Program Manager CC: Mayor McLeod DATE: May 17, 2024 SUBJECT: Resolution for Six -Year Transportation Improvement Program (2025 - 2030) ISSUE Approve a Resolution adopting the annual update of the Six -Year Transportation Improvement Program for 2025 - 2030. BACKGROUND The Transportation Improvement Program (TIP) is updated annually as required by the Revised Code of Washington (RCW) 35.77.010. The TIP is adopted by resolution after a public hearing at the local agency level and incorporated into regional and state TIPs. The TIP is primarily a financial planning document for projects competing for grants. Any project submitted for federal grant funding must be included in the local, regional, and state adopted TIPs. The TIP is a rolling plan showing various funding sources: grants, developer, and local funds. Projects "roll" as funds or stages occur (design report, final design, and construction). Tukwila's Six Year TIP and the Capital Improvement Program (CIP) list many of the same transportation - related projects. The TIP generally lists only those transportation -related projects planned within the next six years that are deemed regionally significant or that have grant funding awarded or expected. ANALYSIS The attached spreadsheet is the "Draft" 2025 - 2030 TIP and was created by modifying the 2024 - 2029 TIP to add or remove projects and adjust project costs. No prioritization was assigned, and the list of projects is presented in alphabetical order. Prioritization of projects is reflected in the current CIP. No projects were removed. Six new projects were added, all but one fully funded with recently awarded grants. Added: Funding Source 42nd Avenue S Bikeway 100% Grant Funded (Sound Transit) Boeing Access Road Overlay 100% Grant Funded (Federal) Interurban Avenue S Overlay 100% Grant Funded (Federal) Orillia Road S Overlay 100% Grant Funded (Federal) S Ryan Way City, private, and potential grants Southcenter Blvd Bikeway and Ped Xing Upgrades 100% Grant Funded (Sound Transit) FINANCIAL IMPACT None. RECOMMENDATION Council is being asked to approve the Resolution for the 2025 - 2030 Six -Year Transportation Improvement Program and consider this item at a Public Hearing at the June 10, 2024, Committee of the Whole and subsequent June 17, 2024, Regular Meeting. ATTACHMENTS: • Draft Resolution • Draft 2025-2030 TIP Summary • 2025-2030 Draft Transportation Improvement Program • Current Adopted 2024-2029 TIP 3 4 DRAFT A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING A SIX -YEAR TRANSPORTATION IMPROVEMENT PROGRAM (2025- 2030), AND DIRECTING THE SAME TO BE FILED WITH THE STATE SECRETARY OF TRANSPORTATION AND THE TRANSPORTATION IMPROVEMENT BOARD. WHEREAS, pursuant to the requirements of RCW Chapters 35.77 and 47.26, the City Council of the City of Tukwila has previously adopted a Transportation Improvement Program and thereafter periodically modified said Transportation Improvement Program by resolution; and WHEREAS, the City Council has reviewed the work accomplished under said program, determined current and future City street and arterial needs and, based upon these findings, has prepared a Six -Year Transportation Improvement Program for the ensuing six calendar years (2025-2030); and WHEREAS, on June 10, 2024, a public hearing was held regarding the City's Six - Year Transportation Improvement Program; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Program Adopted. A Six -Year Transportation Improvement Program for the calendar years 2025 to 2030, attached hereto as Exhibit A, is hereby adopted. Section 2. Filing of Program. The City Clerk is hereby authorized and directed to file a copy of this resolution, together with the exhibit attached hereto, with the Secretary of Transportation and the Transportation Improvement Board of the State of Washington 2024 Legislation: 2025-2030 TIP Version: 05/6/2024 Staff: C. Knighton Page 1 of 2 5 PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this day of , 2024. ATTEST/AUTHENTICATED: Andy Youn, CMC, City Clerk Mohamed Abdi, Council President APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Resolution Number: Office of the City Attorney Exhibit A: City of Tukwila Six -Year Transportation Improvement Program for 2025 to 2030 2024 Legislation: 2025-2030 TIP Version: 05/6/2024 Staff: C. Knighton 6 Page 2 of 2 DRAFT 2025 - 2030 TIP SUMMARY 2023-2028 CIP Sheet PROJECT TITLE Project Costs in Thousands of Dollars Funding Sources Unsecured 2025 2026 2027 2028 2029 2030 TOTAL Federal State/TIB City/Local Grant City* 9 42nd Avenue S Bridge Replacement 200 1,800 19,000 10,000 0 0 31,000 13,500 18,400 1,000 1,400 NEW 42nd Avenue S Bikeway 55 295 0 0 0 0 350 1,895 500 1,895 500 5 46th Avenue Safe Routes to School 0 250 75 2,070 0 0 2,395 2,060 520 2,060 410 10 Allentown Truck Reroute Project 10 0 0 0 0 0 10 10 14 ADA Improvements 100 100 100 100 100 100 600 600 600 20 APE/Minkler Blvd Intersection 220 1,800 0 0 0 0 2,020 1,440 580 1,440 360 22 APE/Industry Drive Intersection 0 170 1,750 0 0 0 1,920 1,530 390 1,530 220 13 Annual Bridge Inspections and Repairs 215 220 230 235 240 240 1,380 1,380 1,380 12 Annual Overlay and Repair Program 2,500 2,500 2,500 2,500 2,500 2,500 15,000 15,000 15,000 15 Annual Traffic Signal Program 130 130 130 150 160 160 860 860 860 NEW Boeing Access Road Overlay 564 3,426 0 0 0 0 3,990 3,990 - 25 E Marginal Way S (BAR - S 112th St) 0 0 250 900 3,000 0 4,150 2,300 1,850 2,300 1,850 NEW Interurban Avenue S Overlay 0 397 4,561 0 0 0 4,958 4,958 - Keeping South King County Moving with TDM 235 260 260 260 130 0 1,145 1,880 840 6 Macadam Road S Complete Streets Project 0 0 300 200 3,100 0 3,600 3,240 360 3,240 360 NEW Orillia Road S Overlay 0 105 1,204 0 0 0 1,309 1,309 18 S 119th St Pedestrian Bridge Painting 0 200 0 0 0 0 200 200 200 23 S 133rd St/SR 599 Southbound Intersection 0 0 0 0 550 2,700 3,250 1,620 1,630 1,620 1,630 21 S 144th St Bridge Sidewalks 0 579 2,690 0 0 0 3,269 2,802 467 2,302 388 4 S 152nd Street Safe Routes to School 350 4,225 0 0 0 0 4,575 2,140 2,435 2,140 2,085 NEW S Ryan Way (pending planning level estimate) 400 900 9,200 0 0 0 10,500 8,080 2,420 8,080 2,420 - South King County Regional TDM 130 130 159 159 159 159 896 1,000 106 50 636 NEW Southcenter Blvd Bikeway and Ped Xing Upgrade: 65 325 0 0 0 0 390 390 19 Southcenter Blvd/65th Avenue S Signal 1,182 0 0 0 0 0 1,182 280 187 - PROJECTS REVISED FROM 2024-2029 TIP 47 47 47 47 47 45 280 94 TOTAL 6,403 17,859 42,456 16,621 9,986 5,904 99,229 27,559 45,065 30,642 29,670 28,263 PROJECTS REVISED FROM 2024-2029 TIP New 42nd Avenue S Bikeway Boeing Access Road Overlay Interurban Avenue S Overlay Orillia Road S Overlay S Ryan Way Southcenter Blvd Bikeway and Ped Xing Upgrades Deleted/Completed: none Unsecured City funding includes all funds necessary outside of the current biennial budget cycle May 14, 2024 Washington State Department c! Transportation 00 Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 05 / 1037(004) TUK-62 42nd Ave S Bridge Replacement 42nd Ave S over the Duwamish River Interurban Ave S to Northern end of bridge Replace the existing 42nd Ave S steel truss bridge. The replacement will require preliminary engineer design, right-of-way, and construction phases. The new structure will meet current road and bridge design standards. The replacement structure configuration will be two through -lanes, possibly a turn pocket, and include sidewalks. 06/10/24 6/17/24 N 11 0.100 DCE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Fe• Funds St and Code State Funds Local Funds Total Funds S PE 2025 STBG 1, - 0 1,000,000 2,500,000 P RW 2026 V 0 MAW 1,400,000 0 1,400,000 S CN 2027 BR 400,000 MAW 17,000,000 0 29,000,000 s 1 �00 18,400,000 1,000,000 32,900,000 Expenditure Schedule Phase 1st 2nd 3r 4th 5th & 6th PE 200,000 400,000 0 0 0 RW 0 1,400,000 0 0 0 CN 0 0 19,000,000 10,000,000 0 Totals 200,000 1,800,000 19, 000,000 10,000,000 0 Report Date: May 14, 2024 Page 1 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing 1:14 . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 05 WA-15812 42nd Avenue S Bikeway 42nd Avenue S Southcenter Blvd to S 150th Street Develop a traffic -calmed bikeway along 42nd Ave S between S 150th St and Southcenter Blvd. On the west side of the street, add striped southbound bike lane between Southcenter Blvd and S 150th St. On the east side of the street, add striped bike lane between Southcenter Blvd and S 151st St. Remove on -street parking to 10. widen the sidewalk on the east side of the street between S 151st St and S 150th St, creating a shared path; add shared lane markings to the roadway 06/10/24 6/17/24 N 28 C G P S T W No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code al Fun and Code State Funds Local Funds Total Funds S PE 2025 0 0 55,000 55,000 S CN 2026 0 0 295,000 295,000 Is 0 0 350,000 350,000 Expenditure Schedule 2ndN4th5th 295,0 0 0 & 6th 0 0 Phase 1st PE 55,000000 CN 0 Totals55,000295,0 Report Date: May 14, 2024 Page 2 i ViastungIi n state Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 19 WA-11113 46th Avenue Safe Routes to School 46th Avenue S S 150th Street to S 144th Street Design and construct curb, gutter and sidewalk on the west side of 46th Avenue S, including curb bulb -out at the SE corner of 46th Avenue S/S 144th Street with raised crosswalk across S 144th Street with RRFB. 06/10/24 6/17/24 N 05 0.370 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federa Fund Code State Funds Local Funds Total Funds P PE 2026 0 SRTS 170,000 80,000 250,000 P RW 2026 RTS 65,000 10,000 75,000 P CN 2028 SRTS 1,660,000 410,000 2,070,000 Tota� 0 1,895,000 500,000 2,395,000 Expenditure Schedule Phase 1st 2nd r 4th 5th & 6th PE 0 250,00 0 0 0 RW 0 0 75,000 0 0 CN 0 0 0 2,070,000 0 Totals 0 250,000 75,000 2,070,000 0 Report Date: May 14, 2024 Page 3 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 WA05409 Allentown Truck Reroute Project to Study alternatives for truck access to reroute outside of residential neighborhood. _ 06/10/24 6/17/24 N 18 EIS No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Funds Local Funds Total Funds S PL 2025 Villiate 0 600,000 600,000 Totals fil‘00 0 600,000 600,000 Expenditure Schedule Phase 1st 2nd 3Aeil4r 4th 5th & 6th PL 10,000 0 0 0 0 Totals 10,000 0 0 Report Date: May 14, 2024 Page 4 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 WA-05405 Americans with Disabilities Act (ADA) Improvements Various locations to Design and construct ADA compliant upgrades to City infrastructure in conjunction with a City developed plan. 06/10/24 6/17/24 N 06 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S ALL 2025 0 0 600,000 600,000 Totals 0 0 600,000 600,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 100,000 100,00 0 100,000 200,000 Totals 100,000 10 100, 100,000 200,000 v Report Date: May 14, 2024 Page 5 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing D Q. Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 16 WA-07746 Andover Park E/Minkler Blvd Intersection Andover Park E Minkler Blvd to Construct left turn lanes on Andover Park East and reconstruct traffic signal 06/10/24 6/17/24 N 03 C G O P S TW No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S PE 2025 0 0 200,000 200,000 S RW 2025 0 0 20,000 20,000 P CN 2026 TIB 1,440,000 360,000 1,800,000 Totals 0 1,440,000 580,000 2,020,000 Expenditure Schedule Phase 1st 2nd ' 4th 5th & 6th PE 200,000 0 0 0 RW 20,000 0 0 0 0 CN 0 1,800,000 0 0 0 Totals 220,000 1,800,000 0 0 0 Report Date: May 14, 2024 Page 6 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 WA-15107 Andover Park East/Industry Dr Intersection Andover Park E Industry Drive to Design and construct traffic signal with Andover Park East left turn lanes and crosswalks. 06/10/24 6/17/24 N 03 P 0.100 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds P PE 2026 0 0 150,000 150,000 P RW 2026 0 0 20,000 20,000 P CN 2027 TIB 1,530,000 220,000 1,750,000 Totals 0 1,530,000 390,000 1,920,000 Expenditure Schedule Phase 1st 2nd 4 4RW 4th 5th & 6th P E 0 150,1. 0 0 0 0 20,000 0 0 0 CN 0 0 1,750,000 0 0 Totals 0 170,000 1,750,000 0 0 Report Date: May 14, 2024 Page 7 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 14 WA-03731 Annual Bridge Inspections and Repairs Various City Street to Perform load ratings and bi-annual inspections as well as construct necessary repairs and maintenance 06/10/24 6/17/24 N 06 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S ALL 2025 0 0 1,380,000 1,380,000 Totals 0 0 1,380,000 1,380,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 215,000 220,00 0 235,000 480,000 Totals 215,000 22 230, 235,000 480,000 v Report Date: May 14, 2024 Page 8 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing D Q. Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 16 WA-03733 Annual Overlay and Repair Program Various City Streets to Repair, rehabilitate, and overlay City streets as needed in an annual program 06/10/24 6/17/24 N 06 C G O P S TW No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S ALL 2025 0 0 15,000,000 15,000,000 Totals 0 0 15,000,000 15,000,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 2,500,000 2,500,00 2, 0 2,500,000 5,000,000 Totals 2,500,000 2,50 2,500, 2,500,000 5,000,000 v Report Date: May 14, 2024 Page 9 i ViastungIi n state Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 WA-15104 Annual Traffic Signal Program Varies to Design and construct traffic signal upgrades and repairs of signals that exceed routine maintenance work;loop replacement, head replacement, and controllers. Replace direct bury cable for existing lighting system. it% 06/10/24 6/17/24 N 44 P No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federa Fund Code State Funds Local Funds Total Funds S ALL 2025 0 0 860,000 860,000 Totals I 0 860,000 860,000 Expenditure Schedule Phase 1st 2nd d 4th 5th & 6th ALL 130,000 130, 15 150,000 320,000 Totals 130,000 130, 150,000 150,000 320,000 Report Date: May 14, 2024 Page 10 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 03 TUK-68 Boeing Access Road Overlay Boeing Access Road East Marginal Way S to Martin Luther King Jr Way S Grind and overlay roadway, replace concrete overlay of bridge deck over BNSF railway. 06/10/24 6/17/24 N 05 0.560 CE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S PE 2025 NHPP 0 0 0 564,000 S CN 2026 NHPP 3,42 0 0 0 3,426,000 Totals 3 0 0 3,990,000 Expenditure Schedule Phase 1st 2nd 4th 5th & 6th PE 564,000 0 0 ALL 0 3,426, 0 0 0 Totals 564,000 3,426,000 0 0 0 Report Date: May 14, 2024 Page 11 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 WA-15109 E Marginal Way S (BAR - S 112 St) E Marginal Way S Boeing Access Road to S 112th St Design and construct curb, gutter, drainage, lighting, turn lanes, and traffic control. 06/10/24 6/17/24 N 03 C G O P S TW 0.270 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds P PE 2027 0 0 350,000 350,000 P RW 2028 0 TIB 500,000 300,000 800,000 P CN 2029 TIB 1,800, 000 1,200,000 3,000, 000 Totals 0 2,300,000 1,850,000 4,150,000 Expenditure Schedule Phase 1st 2nd ' 4th 5th & 6th PE 0 250,000 100,000 0 RW 0 0 0 800,000 0 CN 0 0 0 0 3,000,000 Totals 0 0 250,000 900,000 3,000,000 Report Date: May 14, 2024 Page 12 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 03 TUK-66 Interurban Avenue S Overlay Interurban Avenue S E Marginal Way S to S 143rd Street Complete pavement repairs, overlay, and curb and gutter repair. _ 06/10/24 6/17/24 N 05 2.250 CE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds ate d • State Funds Local Funds Total Funds S PE 2026 NHPP '00 0 0 397,000 S CN 2027 NHPP 4,56 0 0 0 4,561,000 Totals 4,9 10 0 0 4,958,000 Expenditure Schedule Phase 1st 2nd d 4th 5th & 6th PE 0 397,0 0 0 ALL 0 ,561,000 0 0 Totals 0 397,00 ,561,000 0 0 Report Date: May 14, 2024 Page 13 N i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 TUK-63 Keeping South King County Moving with TDM South King County Various to Various This project will help people access sustainable transportation options that reduce drive -alone travel and traffic congestion in South King County. TDM programming and services will be provided to residents, workers, visitors, employers, property managers, and students in Tukwila and the partnering jurisdictions of Burien, Des Moines, Kent, Renton, and SeaTac. The program will target those willing and able to try sustainable modes of transportation at activity centers (community hubs, commercial areas, business parks, multifamily housing complexes, and educational institutions). Examples of activity centers include the Tukwila International Boulevard District, Southcenter, and Sea-Tac Airport. The TDM Program will work in partnership with transit agencies, nonprofits, employers, and community organizations to reach priority populations through trusted channels. The project aims to reduce 542,997 vehicle trips and 8,093,549 vehicle miles traveled. 06/10/24 6/17/24 N 44 0.000 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Fun State Fund Code State Funds Local Funds Total Funds S ALL 2025 0 WSDOT 672,000 0 672,000 S ALL 2025 0 OTHER 168,000 0 168,000 P ALL 2025 0 WSDOT 832,000 0 832,000 P ALL 2025 0 OTHER 208,000 0 208,000 Totals 0 1,880,000 0 1,880,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 235,000 260,000 260,000 260,000 130,000 Totals 235,000 260,000 260,000 260,000 130,000 Report Date: May 14, 2024 Page 14 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 17 WA-11110 Macadam Rd S Complete Streets Project Macadam Road S 150th Street to S 144th Street Design and construction of a complete street on Macadam Road. Road widening and rechannelization to add 5-foot bike lanes and 5-foot sidewalks on both sides of the roadway. Includes illumination, curb, and storm drainage. 06/10/24 6/17/24 N 04 0.350 CE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federa Fund Code State Funds Local Funds Total Funds P PE 2027 0 P ike Program 350,000 50,000 400,000 P RW 2028 Pe e Program 90,000 10,000 100,000 P CN 2029 /Bike Program 2,800,000 300,000 3,100,000 Tota� 0 3,240,000 360,000 3,600,000 Expenditure Schedule Phase 1st 2nd {11\- 4th 5th & 6th PE 0 300,000 100,000 0 RW 0 0 0 100,000 0 CN 0 0 0 0 3,100,000 Totals 0 0 300,000 200,000 3,100,000 Report Date: May 14, 2024 Page 15 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 03 TUK-67 Orillia Road South Overlay Orillia Road S S 188th Street to S 204th Street Complete pavement repairs; overlay; and curb and gutter, sidewalk, and guardrail repair. 06/10/24 6/17/24 N 05 0.750 CE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S PE 2026 NHPP 0 0 0 105,000 S CN 2027 NHPP 1,20 0 0 0 1,204,000 Totals 1 0 0 1,309,000 Expenditure Schedule Phase 1st 2nd 4th 5th & 6th PE 0 10 0 0 ALL 0 ,204,000 0 0 Totals 0 105,000 1,204,000 0 0 Report Date: May 14, 2024 Page 16 Washington State Department of Transportation From 2025 to 2030 Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 WA13494 S 119th St Pedestrian Bridge Painting S 119th Street Bridge West bank Duwamish River to East bank Duwamish River Ongoing maintenance of the S 119th Street Pedestrian Bridge in the Allentown/Duwamish neighborhoods. Painting of bridge is outstanding maintenance needed. it% 06/10/24 6/17/24 N 06 0.040 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federa Fund Code State Funds Local Funds Total Funds P CN 2026 0 0 200,000 200,000 Totals I 0 200,000 200,000 Expenditure Schedule Phase 1st 2nd d 4th 5th & 6th CN 0 200, 0 0 Totals 0 200, 0 0 0 Report Date: May 14, 2024 Page 17 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing D Q. Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 03 WA-15108 S 133 St/SR599 Southbound Intersection S 133rd Street SR 599 SB Ramp to Design and construct intersection improvements, which could include a new traffic signal or a roundabout, lighting, pedestrian facilities, and drainage. 06/10/24 6/17/24 N 03 C G O P S TW 0.100 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Fede nd ` - Fund Code State Funds Local Funds Total Funds P PE 2028 0 0 400,000 400,000 P RW 2028 0 150,000 150,000 P CN 2029 0 TIB 1,620,000 1,080,000 2,700,000 To 0 1,620,000 1,630,000 3,250,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PE 0 0 0 400,000 0 RW 0 0 0 150,000 0 CN 0 0 0 0 2,700,000 Totals 0 0 0 550,000 2,700,000 Report Date: May 14, 2024 Page 18 i Washington State F Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 19 WA-11112 S 152nd Street Safe Routes to School S 152nd Street Tukwila International Blvd to 42nd Avenue S Design and construct curb, gutter and sidewalks on both sides including widening pavement width by 3 feet to construct on -street parking lane on north side of street. 06/10/24 6/17/24 N 05 0.300 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S PE 2025 0 0 250,000 250,000 S RW 2025 0 0 100,000 100,000 P CN 2026 ke Program 2,140,000 2,085,000 4,225,000 Totals 0 2,140,000 2,435,000 4,575,000 Expenditure Schedule Phase 1st 2nd ' 4th 5th & 6th PE 250,000 0 0 0 RW 100,000 0 0 0 0 CN 0 4,225,000 0 0 0 Totals 350,000 4,225,000 0 0 0 Report Date: May 14, 2024 Page 19 i ViastungIi n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing D Q. Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 WA-15829 S Ryan Way SR 900 to 51st Ave S Resurface and rechannel S Ryan Way to improve failing pavement and improve safety. Add pedestrian and bicycle facilities where appropriate. Signalize intersection with 47th Avenue S to accommodate future growth and improve safety. 06/10/24 6/17/24 N 06 C G P S T W 0.500 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Fede nd ` - Fund Code State Funds Local Funds Total Funds P PE 2025 0 TIB 780,000 520,000 1,300,000 P CN 2027 TIB 7,300, 000 1,900,000 9,200, 000 Totals 0 8,080,000 2,420,000 10,500,000 Expenditure Schedule Phase 1st 2nd 4th 5th& 6th PE400,00090ic). ,00 0 CN0,200,0000 0 Totals400,000900,00,200,000 0 0 Report Date: May 14, 2024 Page 20 i Washington State F Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing AD. . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 05 TUK-65 South 144th Street Bridge Sidewalks S 144th Street Bridge 51st Ave S to 53rd Ave S The project entails replacing approximately 320 feet of raised bridge deck on the S 144th street bridge with 6-foot-wide sidewalks, which will be separated from the traffic lanes by a crash tested barrier and a pedestrian railing. Sharrows will also be added to the traffic lanes for bicycle traffic. 06/10/24 6/17/24 N 28 0.060 DCE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Fede nds Fund Code State Funds Local Funds Total Funds S PE 2026 STBG(UL) 50r 40 0 78,035 578,035 P CN 2027 SRTS 2,302,000 388,000 2,690,000 Totals 00,000 2,302,000 466,035 3,268,035 Expenditure Schedule Phase 1st 2nd 4th 5th & 6th PE0578,000 0 CN00ligik)- ,690,0000 0 Totals0578,035,690,000 0 0 Report Date: May 14, 2024 Page 21 i ViastungIi n state Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 TUK-64 South King County TDM South King County N/A to N/A This project will provide TDM programming and services at selected activity centers in Tukwila and partnering South King County jurisdictions. Activity centers include community hubs, commercial areas, business parks, multifamily housing complexes, and educational institutions. For example, places such as Tukwila International Boulevard District, Southcenter, and Sea-Tac Airport. By providing transportation resources and incentives, the project will encourage people to choose sustainable transportation options that reduce drive -alone travel and traffic congestion in South King County. TDM services will be provided to residents, commuters, and visitors, targeting those willing and able to try sustainable modes of transportation. The program will work in partnership with partner agencies, nonprofits, employers, an community organizations. 06/10/24 6/17/24 N 24 0.000 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Co al F State Fund Code State Funds Local Funds Total Funds S PL 2025 CMAQ 4 67 OTHER 20,164 50,000 519,731 P PL 2027 CMAQ 550,000 OTHER 85,838 0 635,838 To 999,567 106,002 50,000 1,155,569 Expenditure Schedule Nr Phase 1st 2nd 3rd 4th 5th & 6th PL 129,933 129,933 158,960 158,960 317,909 Totals 129,933 129,933 158,960 158,960 317,909 Report Date: May 14, 2024 Page 22 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing D Q. Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 WA-15813 Southcenter Blvd Bikeway and Pedestrian Crossing Upgrades Southcenter Boulevard International Boulevard to 42nd Avenue S Improve the existing bike lanes and crosswalks on Southcenter Blvd within a half - mile of Tukwila International Boulevard Station (TIES). Re-channelize to lift general purpose lanes to accommodate separated (tuff curb and post) bike lanes. Tighten intersection with 40th Ave S to shorten crossing distance. Add bike 10. channelization and upgrade to high -visibility crosswalk markings at Southcenter Blvd/TIBS station entrance and Southcenter Blvd/42nd Ave S intersections. 06/10/24 6/17/24 N 28 C G P S T W No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code al Fun and Code State Funds Local Funds Total Funds S PE 2025 0 0 65,000 65,000 S CN 2026 0 0 325,000 325,000 Is 0 0 390,000 390,000 Expenditure Schedule 2ndN4th5th 325,0 0 0 & 6th 0 0 Phase 1st PE 65,000000 CN 0 Totals65,000325,0 Report Date: May 14, 2024 Page 23 i Viastungti n State Departnlent Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End TerminiF. Project Description G. Structure ID Hearing A . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 WA-13495 Southcenter Blvd/65th Avenue S Signal Southcenter Boulevard 65th Avenue S to Design and construct a new traffic signal at the Southcenter Boulevard/65th Avenue S intersection to improve level of service and safety. 06/10/24 6/17/24 N 21 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal F nd Code State Funds Local Funds Total Funds S CN 2025 0 TIB 782,090 400,000 1,182,090 Totals 0 782,090 400,000 1,182,090 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th CN 1,182,000 0 0 0 Totals 1,182,000 0 0 v Report Date: May 14, 2024 Page 24 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2025 to 2030 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing AD. . Amendment ___A Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 WA-13491 Transportation Demand Management Implementation to Provision of TDM services to Commute Trip Reduction -affected employment sites. Facilitate employer reporting and records associated with biennial CTR survey. Engage CTR employment sites with opportunities for improvement and remain connected via technical meetings with other CTR jurisdictional representatives. 06/10/24 6/17/24 N 44 0.000 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Fede nds Fund Code State Funds Local Funds Total Funds S ALL 2025 0 SDOT 93,300 0 93,300 P ALL 2027 SDOT 186,600 0 186,600 Totals 0 279,900 0 279,900 Expenditure Schedule Phase 1st 2nd 3r 4th 5th & 6th ALL 46,650 46,6 46,650 46,650 93,300 Totals 46,650 46,650 46,650 46,650 93,300 'deral Funds State Funds Local Funds Total Funds Grand Totals for Tukwila 25,256,567 45,994,992 31,461,035 102,712,594 Report Date: May 14, 2024 Page 25 i v�rasr�ingIi n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Resolution No. Amendment Adopted Hearing Improvement Type Utility Codes Total Length Environmental Type RW Required 05 / 1037(004) 42nd Ave S Bridge Replacement TUK-62 06/12/23 06/26/23 11 0.100 DCE No 42nd Ave S over the Duwamish River Interurban Ave S to Northern end of bridge Replace the existing 42nd Ave S steel truss bridge. T replacement w preliminary engineer design, right-of-way, and constru n phase Th structure will meet current road and bridge design stan . T pla structure configuration will be two through -lanes, possibly cket, a sidewalks. equire ew ent e R N Funding Status Phase Phase Start Year (YYYY) Fed Co Funds State F e St s Local Funds Total Funds S PE 2024 TBG ) 1,5r i ma 1,100,000 2,600,000 S RW 2024 ^, i 13,500 100,000 S CN 2024 BR 1 ,• - i 17,00c 100 0 28,913,500 To a s 13,500,011 , 00,011 1,113,500 31,613,500 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PE 800,000 0 0 0 0 RW 100,000 0 0 0 0 CN 0 15,636,500 13,500,000 0 0 Totals 900,000 15,636,500 13,500,000 0 0 Report Date: May 04, 2023 Page 1 Washington State Department of Transportation From 2024 to 2029 Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 19 46th Avenue Safe Routes to School 46th Avenue S S 150th Street to S 144th Street Design and construct curb, gutter and sidewalk on the including curb bulb -out at the SE corner of 46th Avenu crosswalk across S 144th Street with RRFB. st side of 46th /S 144th e WA-1111:06/12/23 enue S, ith rail R 06/26/23 NI 05 0.370 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P9 PE 2024 • 270,000 P RW 2024 2 �0020,000240,000 P CN2025 9 780I.,90,000 7TS 6� '�0 410,000 2,070,000 tals _ 6�00 520,000 2,580,000 v Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PE 270,000 0 0 0 0 RW 240,000 0 0 0 0 CN 0 2,070,000 0 0 0 Totals 510,000 2,070,000 0 0 0 Report Date: May 04, 2023 Page 2 i v�rasr�ingti n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini g F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing X co E o ' z o Improvement Type Utility Codes Total Length Environmental Type RW Required 00 Allentown Truck Reroute Project to Study alternatives for truck access to reroute outside sidential neig rhood. WA05409 06/12/23 1::0 1::0 06/26/23 18 EIS No Funding v I . Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S PL 2024 0 0 600,000 600,000 - ToAIIIMIII 4 AIIMIII AIIIMIII AIIIIIII 600,000 600,000 Expenditure Schedule Phase 1st 2nd Li!,_ zy 5 6th PL 600,000 p Totals 600,000 0 Report Date: May 04, 2023 Page 3 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 Americans with Disabilities Act (ADA) Improvements Various locations to Design and construct ADA compliant upgrades to City with a City developed plan. rastructure in II WA-05405 06/12/23 junction R R 06/26/23 NI 06 No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S ALL 2024 0 0 435,000 435,000 ^ ^ A ^ ^ ^ 435,000 435,000 Expenditure Schedule Phase 1st 24 d & 6th ALL 50,000 ,00 50,00 0,0 Totals 50,000 50,000 50,000 50,000 100,000 Report Date: May 04, 2023 Page 4 i v�rasr�ingIi n state Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 16 Andover Park E/Minkler Blvd Intersection Andover Park E Minkler Blvd to Construct left turn lanes on Andover Park East and re struct trail si I WA-07746 06/12/23 R R 06/26/23 NI 03 C G O P S TW No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S PE 2025 0 0 134,000 134,000 S RW 2025 I 10,000 10,000 P CN 2026111 IA 1,570,000 1,570,000 I - 1,714,000 1,714,000 Expenditure Schedule r • r r Phase 1st 2nd 3rd 4th 5th & 6th PE 0 134,000 0 0 0 RW 0 10,000 0 0 0 CN 0 0 1,570,000 0 0 Totals 0 144,000 1,570,000 0 0 Report Date: May 04, 2023 Page 5 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 Andover Park East/Industry Dr Intersection Andover Park E Industry Drive to Design and construct traffic signal with Andover Park crosswalks. t left turn lane t nd WA-15107 06/12/23 06/26/23 Ki 03 P 0.100 Yes Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S PE 2025 0 0 75,000 75,000 S RW 2025 I 10,000 10,000 P CN 2026111 IA 657,000 657,000 I - 742,000 742,000 Expenditure Schedule r • r r Phase 1st 2nd 3rd 4th 5th & 6th PE 0 75,000 0 0 0 RW 0 10,000 0 0 0 CN 0 0 657,000 0 0 Totals 0 85,000 657,000 0 0 Report Date: May 04, 2023 Page 6 i v�rasr�ingti n state Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing Adopted Amendment Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 14 WA-03731 06/12/23 Annual Bridge Inspections and Repairs Various City Street to Perform load ratings and bi-annual inspections as well construct nec1ary repairs and maintenance I/1/ R R 06/26/23 NI 06 No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S ALL 2024 0 0 1,345,000 1,345,000 ^ ^ A ^ ^ ^ 1,345,000 1,345,000 Expenditure Schedule Phase 1st 24 d & 6th ALL 205,000 220,00 0,0 4 ,00 Totals 205,000 215,000 220,000 230,000 475,000 Report Date: May 04, 2023 Page 7 Washington State Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 16 Annual Overlay and Repair Program Various City Streets to Repair, rehabilitate, and overlay City streets as neede an annujipr m WA-03733 06/12/23 06/26/23 Ki 06 C G O P S TW No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S ALL 2024 0 0 8,850,000 8,850,000 ^ ^ A ^ ^ ^ 8,850,000 8,850,000 Expenditure Schedule Phase 1st 24 d & 6th ALL 1,400,000 ,00 , 0,0 3,1 ,400,00 Totals 1,400,000 1,400,000 1,400,000 1,500,000 3,150,000 Report Date: May 04, 2023 Page 8 i v�rasr�ingti n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 Annual Traffic Signal Program Varies to Design and construct traffic signal upgrades and repai routine maintenance work;loop replacement, head repl Replace direct bury cable for existing lighting system. of signals that eed ment, a o Ilers. WA-15104 06/12/23 06/26/23 NI 44 P No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S ALL 2024 1,040,000 1,040,000 fil tals n A n in it% 1,040,000 1,040,000 Expenditure Schedule ZI= LI Phase 1st 21 ALL 130,000 130,000 130,000 150,000 300,000 Totals 130,000 130,000 130,000 150,000 300,000 Report Date: May 04, 2023 Page 9 Washington State Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 E Marginal Way S (BAR - S 112 St) E Marginal Way S Boeing Access Road to S 112th St Design and construct curb, gutter, drainage, lighting, t lanes, artra WA-15109 06/12/23 control. R R 06/26/23 NI 03 C G O P S TW 0.270 Yes Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P PE 2025 0 0 288,000 288,000 P RW 2029 1 281 420,000 700,000 P CN 2029111 I IB •• 7 111 1,460,000 2,430,000 I 1,250, 2,168,000 3,418,000 Expenditure Schedule r • r r Phase 1st 2nd 3rd 4th 5th & 6th PE 0 50,000 0 0 170,000 RW 0 0 0 0 700,000 CN 0 0 0 0 2,430,000 Totals 0 50,000 0 0 3,300,000 Report Date: May 04, 2023 Page 10 i v�rasr�ingIi n state Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing Adopted Amendment Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 TUK-63 Keeping South King County Moving with TDM South King County Various to Various This project will help people access sustainable trans. ation options t reduce drive -alone travel and traffic congestion in South King unty. TD 'ro mming and services will be provided to residents, workers, visi . em. ' rs, ert managers, and students in Tukwila and the partnering jun . of Buri R Moines, Kent, Renton, and SeaTac. The program will target those willing and able to try sustainable modes of transportation at activity centers (community hubs, commercial areas, business parks, multifamily housing complexes, and educational institutions). Examples of activity centers include the Tukwila International Boulevard District, Southcenter, and Sea-Tac Airport. The TDM Pr ill fler with transit agencies, nonprofits, employers, and corn ity o npriority populations through trusted channels. The project aim r97 vehicle trips and 8,093,549 vehicle miles traveled.onoa 06/12/23 06/26/23 N 44 0.000 No Funding ` v ` ' ,_ Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S ALL 2024 0 WSDOT 672,000 0 672,000 S ALL 2024 0 OTHER 168,000 0 168,000 Totals 0 840,000 0 840,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 210,000 105,000 0 0 0 Totals 210,000 105,000 0 0 0 Report Date: May 04, 2023 Page 11 Washington State Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 17 Macadam Rd S Complete Streets Project Macadam Road S 150th Street to S 144th Street Design and construction of a complete street on Maca and rechannelization to add 5-foot bike lanes and 5-fo the roadway. Includes illumination, curb, and storm drai m Road. Road idewalks b WA-1111( ening sides o R 06/12/23 06/26/23 N 04 0.350 CE No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P PE 2024 am 50,000 400,000 P RW 2024 Ped/B 9 '00 10,000 100,000 P CN 2025Ped/Bike 9Ped/Bik 9 Pr m2350I 80k ''0 300,000 3,100,000 24�00 360,000 3,600,000 v Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PE 400,000 0 0 0 0 RW 100,000 0 0 0 0 CN 0 3,100,000 0 0 0 Totals 500,000 3,100,000 0 0 0 Report Date: May 04, 2023 Page 12 i v�rasr�ingti n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 S 119th St Pedestrian Bridge Painting S 119th Street West bank Duwamish River to East bank Duwamish R. Ongoing maintenance of the S 119th Street Pedestria Allentown/Duwamish neighborhoods. Painting of bridg needed. ridge in the outstan ' WA-13494 ntenanc R 06/12/23 06/26/23 N 06 0.040 No Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P CN 2024 200,000 200,000 fil tals n A n in it% 200,000 200,000 Expenditure Schedule ‘01111LI Phase 1st 2 CN 0 200,000 0 0 Totals 0 200,000 0 0 0 Report Date: May 04, 2023 Page 13 Washington State Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Resolution No. Amendment Adopted Hearing Improvement Type Utility Codes Total Length Environmental Type RW Required 03 S 133 St/SR599 Southbound Intersection S 133rd Street SR 599 SB Ramp to Design and construct intersection improvements, whit signal or a roundabout, lighting, pedestrian facilities, and drainage. ould inclu a WA-15108 06/12/23 w traffic RR 06/26/23 N 03 C G O P S TW 0.100 Yes Funding Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P PE 2028 I I 300,000 300,000 P RW 2028 , i11 50,000 50,000 P CN 2029 I 2,070,000 2,070,000 i W 1[3, 2,420,000 2,420,000 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PE 0 0 0 0 300,000 RW 0 0 0 0 50,000 CN 0 0 0 0 2,070,000 Totals 0 0 0 0 2,420,000 Report Date: May 04, 2023 Page 14 i v�rasr�ingti n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini g F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing 73 co o E o ' z o Improvement Type Utility Codes Total Length Environmental Type RW Required 17 S 144th St Bridge Sidewalks S 144th Street 51st Ave S to 53rd Ave S Widen existing sidewalks on bridge over 1-5 between t Ave S and 53 Ave S WA03782 06/12/23 1::0 1::0 06/26/23 28 0.250 CE No Funding v , ` , ` ` I . Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S PE 2026 STBG(UL) 500,000 0 79,000 579,000 P CN 2025 2,302,0 38,000 2,690,000 Arai tals ^ 2,80 ^ ^el% 467,000 3,269,000 Expenditure Schedule Phase PE CN Totals 1st 0 0 0 2� 0 0 0 579,000 0 579,000 2,690,000 2,690,000 0 0 Report Date: May 04, 2023 Page 15 Washington State Department c! Transportation 00 Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 19 S 152nd Street Safe Routes to School S 152nd Street Tukwila International Blvd to 42nd Avenue S Design and construct curb, gutter and sidewalks on b pavement width by 3 feet to construct on -street parkin sides including ne on nob si idening of stree WA-1111' 06/12/23 06/26/23 Ki 05 0.300 No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds P CN 2024 0 TIB 3,200,000 815,000 4,015,000 01% 01% A 0% 0% 0.41k200 815,000 4,015,000 Expenditure Schedule Phase 1st 2n d U & 6th CN 4,015,000 Totals 4,015,000 0 0 0 0 Report Date: May 04, 2023 Page 16 i v�rasr�ingIi n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. B. STIP ID C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description G. Structure ID Hearing Adopted Amendment Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 00 TUK-64 South King County TDM South King County N/A to N/A This project will provide TDM programming and servic at selected act y center in Tukwila and partnering South King County jurisdicti . Activity to include community hubs, commercial areas, business parks, m mil sin le R and educational institutions. For example, places such as nterna Boulevard District, Southcenter, and Sea-Tac Airport. By providing transportation resources and incentives, the project will encourage people to choose sustainable transportation options that reduce drive -alone travel and traffic congestion in South King County. TDM services will be provided to residents, commuters, and visitors, targeting those willingand able to trysustainable mode port e 9 9 program will work in partnership with partner agencies onpro loye a community organizations. n A 06/12/23 nnn 06/26/23 N 24 0.000 No Funding%If Status Phase Phase Start Year (YYYY) Fe CoLiilunds State a Local Funds Total Funds S PL 2024 CMAQ 450,000 OTHER 55,232 15,000 520,232 Totals 450,000 55,232 15,000 520,232 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th PL 260,116 0 0 0 0 Totals 260,116 0 0 0 0 Report Date: May 04, 2023 Page 17 Washington State F Department c! Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Amendment Adopted Hearing Resolution No. Improvement Type Utility Codes Total Length Environmental Type RW Required 04 Southcenter Blvd/65th Avenue S Signal Southcenter Boulevard 65th Avenue S to Design and construct a new traffic signal at the South S intersection to improve level of service and safety. ter Boulevard/ II h Avenu WA-13495 06/12/23 06/26/23 Ki 21 No Funding — _ — _ — Status Phase Phase Start Year (YYYY) Federal Fund Code Federal Funds State Fund Code State Funds Local Funds Total Funds S PE 2024 0 0 200,000 200,000 P CN 2025 500,000 1,000,000 talsn A el n el0 00 700,000 1,200,000 Expenditure Schedule Phase 1st 2 PE 100,000 0 0 0 0 CN 1,000,000 0 0 0 0 Totals 1,100,000 0 0 0 0 Report Date: May 04, 2023 Page 18 i v�rasr�ingIi n State Department Of Transportation Agency: Tukwila County: King MPO/RTPO: PSRC Y Inside Six Year Transportation Improvement Program From 2024 to 2029 N Outside Functional Class Priority Number A. PIN/Project No. C. Project Title D. Road Name or Number E. Begin & End Termini F. Project Description B. STIP ID G. Structure ID Resolution No. Amendment Adopted Hearing Improvement Type Utility Codes Total Length Environmental Type RW Required 00 Transportation Demand Management Implementation to Provision of TDM services to Commute Trip Reductio Facilitate employer reporting and records associated Engage CTR employment sites with opportunities for i connected via technical meetings with other CTR jurisdict ected employ biennial R em nd esenta WA-13491 06/12/23 ey. nt sites.RR in 06/26/23 N 44 0.000 No Funding Status Phase Phase Start Year (YYYY) Fund Code State Funds Federal Fund C9 Local Funds Total Funds S ALL 2024 O 8% 0 88,526 P ALL 2025 9odeState WSDOT 4 1 (La 0 46,650 135,• 0 135,176 Expenditure Schedule Phase 1st 2nd 3rd 4th 5th & 6th ALL 46,650 46,650 0 0 0 Totals 46,650 46,650 0 0 0 Federal Funds State Funds Local Funds Total Funds Grand Totals for Tukwila 16,752,000 28,280,408 23,504,500 68,536,908 Report Date: May 04, 2023 Page 19 52 Transportation & Infrastructure Services Committee Minutes May21, 2024 F. Contract Amendment: Gilliam Creek Fish Barrier Removal and Habitat Enhancement Staff is seeking approval of Amendment No. 2 to Contract 23-191 with Otak in the amount of $398,200 for additional engineering services. Committee Recommendation Unanimous approval. Forward to June 3, 2024 Regular Consent Agenda. G. Contract Amendment: 5. 131sY Street Drainage Improvement Project Staff is seeking approval of a contract amendment in the amount of $139,733 for additional engineering services. Committee Recommendation Unanimous approval. Forward to June 3, 2024 Regular Consent Agenda. H. Resolution: Six -Year Transportation Improvement Program *Staff is seeking approval of the annual update of the Six -Year Transportation Improvement Program. Committee Recommendation Unanimous approval. Forward to June 10, 2024 Committee of the Whole. The meeting adjourned at 6:20 p.m. Committee Chair Approval Minutes by LH 53 54 COUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's review Council review 6/10/24 AJS 6/17/24 AJS ITEM INFORMATION ITEM No. 5.B. STAFF SPONSOR: ADAM SCHIEREN BECK ORIGINAL AGENDA DATE: 6/10/24 AGENDA ITEM TITLE City Taxes - Amendments to Title 3 TMC CATEGORY ® Discussion Mt,Date 6/10/24 ❑ Motion Mtg Date ❑ Resolution Mtg Date 6/17/24 ® Ordinance Mtg Date ❑ Bid Award Mtg Date ❑ Public Hearing Mtg Date ❑ Other bltg Date SPONSOR ❑ Council ❑ Mayor ❑ Admin Svcs ❑ DCD ® Finance ❑ Fire ❑ Pe R ❑ Police ❑ PW SPONSOR'S SUMMARY When the City Council established a B&O tax on business activities within the City, various administrative provisions were included to aid with collecting and enforcing the tax. It is recommended that the same administrative provisions be applied to other business taxes imposed by the City, including admission tax, gambling tax, parking tax, and utility tax. In addition, it is recommended that various housekeeping -type amendments be made to administer the City's business taxes more effectively and to reduce ambiguity. REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ Community Svcs/Safety ® Finance & Governance ❑ Planning & Community Dev. ❑ LTAC ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm. DATE: 4/22/24 COMMITTEE CHAIR: QUINN RECOMMENDATIONS: SPONSOR/ADMIN. Finance Department COMMITTEE COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: MTG. DATE 6/10/24 RECORD OF COUNCIL ACTION 6/17/24 MTG. DATE ATTACHMENTS 6/10/24 Informational Memorandum dated 3/18/24 Draft Ordinance Minutes from the 4/22 Finance & Governance Committee meeting 6/17/24 55 56 City of Tukwila Thomas McLeod, Mayor INFORMATIONAL MEMORANDUM TO: Finance and Governance Committee FROM: Vicky Carlsen, Finance Director BY: Adam Schierenbeck, Senior Fiscal Coordinator CC: Mayor McLeod DATE: March 18, 2024 SUBJECT: City Taxes - TMC Amendments ISSUE Staff are proposing various housekeeping -type amendments to administer the admission, commercial parking, gambling, and utility tax more effectively. These proposed amendments include, but are not limited to, applying uniform penalty and interest rates; applying a uniform lookback period for tax assessments and refunds; and providing uniform enforcement provisions, confidentiality provisions, and the ability for the Finance Director to establish tax rules. Staff are also proposing to add business and occupation (B&O) exemptions for public utilities that were previously intended to apply, as well as codify an admission tax exemption for the activity of bowling and related equipment rental (e.g., bowling balls and shoes). Finally, staff recommend amending certain definitions to remove ambiguity and provide greater clarity and consistency. BACKGROUND On December 4, 2023, the City Council passed Ordinance No. 2727, establishing additional B&O tax exemptions and additional administrative provisions that apply to the City's B&O tax, to aid the City in equitably administering and enforcing the tax. See generally chapters 3.26 (B&O Tax) and 3.27 (B&O Tax Administrative Provisions) of the Tukwila Municipal Code (TMC). Since the passage of Ordinance No. 2727, an oversight was found that makes certain utility businesses subject to both B&O tax and utility tax. It is recommended that the TMC be amended consistent with the model B&O ordinance so that public utilities subject to the utility tax are exempt from B&O tax. In addition to the B&O tax, the City also imposes other taxes, such as admission and entertainment tax (chapter 3.20 TMC), commercial parking tax (chapter 3.48 TMC), gambling activities tax (chapter 3.08 TMC), and utility tax (chapter 3.54 TMC). These tax chapters currently lack adequate enforcement provisions and are silent on issues that are currently addressed in the B&O tax administrative code and would benefit from sharing the same administrative provisions as the B&O tax. On November 28, 2022, when the City Council initially adopted the B&O tax and related administrative provisions by Ordinance No. 2689, a financial hardship appeal provision was included that deviated from the model ordinance. Upon further review by the City Attorney's Office, it has been determined that it would be difficult for the Finance Director to effectively and consistently administer such a provision. Therefore, it is recommended that the financial hardship provision be repealed. Finally, upon reviewing the definitions by which tax is levied on admission and entertainment charges, commercial parking, and utility activities, it has also been determined that there is ambiguity within some of the existing definitions, as well as ambiguity relating to how cellular 57 INFORMATIONAL MEMO Page 2 telephone service revenues should be allocated to the City. This review further concluded that an admission tax exemption should be specifically granted for bowling activities to align with the City's past practice and the common practice of neighboring cities who also exempt bowling activities and related rental fees from the admission and entertainment tax. DISCUSSION Staff are proposing the following code amendments to administer the admission tax, commercial parking tax, gambling tax, and utility tax more effectively. The proposed amendments also will align certain definitions and exemptions with other Washington cities and Tukwila's past practice administering the various tax codes. Definition Changes The following definition changes are recommended, which are common to neighboring cities that levy similar taxes, remove ambiguity, and provide corrections to outdated terminology. 1. Admission & Entertainment Tax: a. Amend the definition of "admission charge" to include those activities for which "recreation" or amusement is provided, as provided in RCW 35.21.280, and to clarify the activities subject to tax as provided for in the existing definitions. b. Adding other definitions to clarify the activities and organizations for which the tax does or does not apply. 2. Commercial Parking Tax: Amend the definitions to clarify the activities to which the commercial parking tax applies. 3. Utility Tax: Provide updated definitions for "telephone business." Equivalent changes were made by the State of Washington in 2007 to conform Washington's tax structure to the Streamlined Sales and Use Tax Agreement and, in 2002, to the federal Mobile Telecommunications Sourcing Act for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunication services (see SB 6539 — 2001-02). At the time, the state legislature recognized that the clarifications are likely revenue -neutral at the state level. Additional Exemptions The following additional exemptions are recommended, as they are common to neighboring cities that impose similar taxes. In the case of public utilities subject to utility taxes and/or franchise fees, the exemption from B&O tax is mandated by the B&O tax model ordinance. • Admission tax exemption for participating in bowling and related equipment rental. • B&O tax exemption for gross income derived from public utility activities on which a franchise fee is imposed by the City (e.g., water and sewer utilities), and for solid waste collection activities that are subject to the City's utility tax. Tax Administrative Provisions The Washington B&O tax model ordinance provides several administrative provisions that were previously enacted to effectively administer and enforce the B&O tax. These same administrative provisions are commonly used by other cities to administer other city -imposed taxes. The City hereby seeks to expand the current B&O tax administrative provisions to the admission & entertainment tax, commercial parking tax, gambling activities tax, and utility tax. 58 INFORMATIONAL MEMO Page 3 Where similar provisions currently exist within the various tax chapters in Title 3 TMC, staff is recommending that these be repealed to avoid ambiguity, as they will be covered in chapter 3.27 TMC, Administrative Provisions. This will provide for the following consistency across most tax types: • Establish a uniform lookback period for tax assessments and refunds. • Establish uniform penalty and interest rates for delinquent taxes (and tax refunds). This includes uniform provisions by which late return penalties may be waived by the City. • Establish uniform rules regarding successorship, and tax liability of a successor. • Establish a uniform policy regarding required record -keeping of persons engaging in business in the City, including the requirement to furnish any records or information requested by the City to verify a tax liability, and related enforcement provisions. • Establish a uniform administrative appeal procedure, and the right to judicial review if the City or the taxpayer disagree with the decision of the hearing examiner. • Grant the Finance Director the authority to adopt, publish, and enforce tax rules and regulations, which helps to ensure transparency and reduce tax reporting errors. • Grant the Finance Director the authority to enter into agreements with other Washington cities that impose similar taxes. This helps to ensure that taxpayers are not taxed twice on the same amount in multiple cities and allows for joint audits to ensure that tax is being applied consistently between cities. • Specify that the taxes are in addition to other city -imposed taxes and license fees, as applicable. • Maintain confidentiality of tax information. This ensures that tax information, such as tax returns, correspondence, and records obtained in an audit is not subject to public disclosure. The City is still permitted to share basic information, such as a business's name, address, and open/closed status, and to publish general statistics. • Specify that it is unlawful to fail to comply with the requirements of the taxes levied in Title 3 TMC, and a violation constitutes a gross misdemeanor. This provision is intended to prevent tax evasion, misrepresentation, and continuing to operate with a revoked business license and/or delinquent back taxes owing. • Specify that the Director has authority to revoke a business license for failure to comply with the tax provisions in Title 3 TMC, according to the suspension and revocation procedures set forth in Chapter 5.04 TMC. • Grant the Finance Director authority to enter into a closing agreement with a taxpayer, to avoid litigation in cases in which the outcome is largely uncertain. • Grant the Finance Director authority to charge off uncollectible amounts due based on established criteria. 59 INFORMATIONAL MEMO Page 4 Additional Provisions In addition to the changes noted above, staff are recommending that the following provisions be added to or removed from the City's tax codes, to align with neighboring cities: • Provide that unpaid gambling tax and associated penalties and interest become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. • Remove the requirement for persons to submit a copy of the business license application filed with the Washington State Gambling Commission prior to engaging in gambling activities. Chapter 3.08 already provides that persons must furnish a copy of the license issued by the State Gambling Commission prior to engaging in business within the City. • Provide that commercial parking tax is held in trust by the business responsible for collecting and remitting the tax, and the amount of tax must be disclosed to the person paying the tax. • Provide a specific method by which gross income from cellular telephone service is allocated to the City. While an equivalent result would likely apply absent this addition, it provides clarity for businesses and is a common provision found among neighboring cities. • Repeal the financial hardship appeal provision from the B&O tax administrative provisions. This code section was added at the time the B&O tax was adopted in 2022. It deviated from the model ordinance and, upon further review by the City Attorney's Office, it has been determined that such a provision would be difficult for the Finance Director to effectively and consistently administer. FINANCIAL IMPACT The code changes will not have a significant financial impact on tax revenues. Although B&O tax exemptions are being added for water utilities and solid waste collection businesses, these businesses previously have been presumed to be exempt from B&O tax on account of the model ordinance. The financial impact of the changes to penalties and interest for admission, gambling, parking, and utility tax cannot be determined based on the information available. RECOMMENDATION Review and respond to the proposed redlined code changes. The Council is being asked to consider this item at the June 10, 2024 Committee of the Whole meeting and adopt the ordinance at the subsequent June 17, 2024 Regular Meeting. ATTACHMENTS A. Draft Ordinance 60 DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON; AMENDING AND REPEALING VARIOUS ORDINANCES AS CODIFIED IN VARIOUS SECTIONS OF TUKWILA MUNICIPAL CODE (TMC) CHAPTERS 3.08, "GAMBLING ACTIVITIES TAX," 3.20, "ADMISSIONS AND ENTERTAINMENT TAX," 3.27, "BUSINESS AND OCCUPATION ADMINISTRATIVE PROVISIONS," 3.48, "COMMERCIAL PARKING TAX," 3.50, "UTILITY TAX," AND 3.51, "SOLID WASTE UTILITY TAX"; RETITLING TMC CHAPTERS 3.20 AND 3.27; ESTABLISHING AND APPLYING ADMINISTRATIVE AND OTHER PROVISIONS UNIFORMLY AMONG THE VARIOUS BUSINESS TAXES; CLARIFYING THE ACTIVITIES SUBJECT TO ADMISSION TAX, BUSINESS AND OCCUPATION TAX, PARKING TAX, AND UTILITY TAX; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, on November 28, 2022, the City Council adopted Ordinance No. 2689 establishing a business and occupation (B&O) tax on business activities within the City; and WHEREAS, on December 4, 2023, the City Council adopted Ordinance No. 2727, establishing additional administrative provisions that aid the City in administering and enforcing the B&O tax; and WHEREAS, the City imposes other business taxes, including a tax on gambling activities, admission and entertainment activities, commercial parking, and utilities, for which applying the same administrative provisions would serve to meet the City's own objectives and equitably and consistently administer these taxes; and WHEREAS, the City seeks to exempt all public utility activities that are subject to a utility tax or a franchise fee within the City from the B&O tax levied in Tukwila Municipal Code (TMC) Chapter 3.26, "Business and Occupation Tax," thereby establishing uniformity with other Washington cities; and 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 1 of 27 61 WHEREAS, the City seeks to clarify the activities to which the admission and entertainment tax, commercial parking tax, and telephone utility tax applies within TMC Chapters 3.20, 3.48, and 3.50, respectively; and WHEREAS, the City seeks to develop consistency among the various tax provisions in TMC Title 3, "Revenue and Finance," to enhance clarity and consistency of the tax requirements; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Regulations Established. A new TMC Section 3.08.015 is hereby established to read as follows: 3.08.015 General Administrative Provisions Apply The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter, except as expressly stated to the contrary herein. The administration and collection of tax imposed by this chapter shall be by the Finance Director and in strict compliance with the rules and regulations, as may be adopted or amended by the Washington State Gambling Commission from time to time. Section 2. TMC Section 3.08.020 Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.020, "License Required — Nuisance Designated," is hereby amended to read as follows: 3.08.020 Filing Declaration of IntentL-ice se -Reed - Nuisance Designated For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association, or organization intending to conduct or operate any gambling activity as authorized by chapter 9.46 RCW, as now existing and hereafter amended, shall, prior to commencement of any such activity, file with the Finance Director a sworn declaration of intent to conduct or operate such activity, together with a true and correct copy of the license issued by the Washington State Gambling Commission in accordance with chapter 9.46 RCW. No gambling activit„ of an., kind or nat ire shall be permitted without a valid, subsisting license issued by the Washington State Gambling Commission activity without such liccnsc shall be guilty of a misdemeanor. The conducting of any such required under State laws is a common nuisance and shall be subject to abatement by injunction or as otherwise provided by low Section 3. Regulations Established. A new TMC Section 3.08.025 is hereby established to read as follows: 3.08.020 Definitiol1s The definitions contained in TMC Chapter 3.27 shall have full force and application with respect to taxes imposed under the provisions of this chapter, except as expressly stated to the contrary herein or defined otherwise in chapter 9.46 RCW. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 2 of 27 62 For purposes of this chapter, "social card game business" means any premises or facility open to the public and engaged in the business of operating a social card room for a period of 30 days. For purposes of this section, the 30 days are not required to be consecutive days. After 30 days of operation, the tax rate provided in TMC Section 3.08.030(4) applies and that rate shall be paid thereafter beginning with the following calendar quarter. Section 4. TMC Section 3.08.030 Amended. Ordinance Nos. 1809 §1 (part), 2349 §2, and 2590 §1 (part), as codified at TMC Section 3.08.030, "Tax Rates," is hereby amended to read as follows: 3.08.030 Tax Levied -Rates A. Pursuant to RCW 9.46.110, as it exists or may hereafter be amended and RCW 9-46,1r20, as-armeernded-f the Laws of Washingto effect v 2-7,-1-99 r, there is levied upon all persons, associations and organizations operating with the City who have been duly licensed by the Washington State Gambling Commission, as authorized by law, the following tax: 1. For Bingo games and raffles: To conduct or operate any bingo games and raffles, a tax rate of five percent (5%) of the gross receipts revenue received therefrom, less the actual amount awarded paid by such person, association or organization for or as cash or merchandise prizes. 2. For Amusement game: To conduct any amusement games, a tax rate of two percent (2%) of the gross receiptsrevenue received therefrom, less the actual amount awarded paid by si uch person association or organization for or as prizes. 3. Punchboards or pulltabs: For the conduct or operation of any punchboards or pulltabs, a tax rate of five percent (5%) of the gross receipts from such activities for commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of ten percent L10%) on the gross receipts, less the amount awardedpaid out as prizes for charitable or nonprofit organizations. 4. Social card games: a. For the conduct or operation of any premises or facility used to play social card games business, a tax rate of eleven percent 11 % percent of the gross receipts received therefrom; provided that when the number of card rooms in the City exceeds five, the tax rate shall increase to fifteen percent (15%) percent of the gross receipts received therefrom. Additionally, when the number of card rooms exceeds six, the tax rate shall increase to twenty percent (20%) of the gross receipts received therefrom. b. For purposes of this provision, an operating business is defined as: a business open to the public and engaged in the business of operating a social card room the Finance Director or his or her designee, shall notify the social card rooms of the starting the financial quarter after notification B. Non Profit Organizations. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 3 of 27 63 1. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has 2. The Finance Dircctor may waive the tax due ach quarter from a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209. This waiver may occur 0 pursuant to TMC Section 3.08.030, will be donated to charitable nonprofit organizations serving the City whose purpose is to provide programs or facilities for meeting the basic health, education, welfare, or other needs of the residents of the City. Failure to donate future tax payments. Section 5. Regulations Established. A new TMC Section 3.08.035 is hereby established to read as follows: 3.08.035 Exemptions — Nonprofit Organizations A. No tax shall be imposed under the authority of TMC Chapter 3.08 on bingo or raffles when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209 which organization has no paid or management personnel, and has gross income from bingo and raffles, or any combination thereof, not exceeding $5,000 per year, less the amount awarded for, or as prizes. B. The Director may waive the tax due each quarter from a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209 if the charitable or nonprofit organization demonstrates by clear and convincing documentation that an amount equal to at least 70 percent of the tax due the City, as computed pursuant to TMC Section 3.08.030, will be donated to charitable nonprofit organizations serving the City whose purpose is to provide programs or facilities for meeting the basic health, education, welfare, or other needs of the residents of the City. Failure to donate at least 70 percent of the tax due the City will result in revocation of the waiver and the disqualification of the bona fide charitable or nonprofit organization to receive a waiver for future tax navments_ Section 6. TMC Section 3.08.050 Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.050, "Administration and Collection of Tax," is hereby amended to read as follows: 3.08.050 Administration and Collection of Tax Payment — Activity Report A. The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor, together with the return forms as prescribed by the Director, shall be made on or before the last day of the month following the quarterly period in which tax is accrued. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck 64 Page 4 of 27 B. Every holder of a license issued by the Washington State Gambling Commission who conducts any taxable gambling activities within the City shall provide to the City a true copy of each periodic activity report, license report, or amendments thereto required to be filed with the State Gambling Commission pursuant to Chapter 230-05 WAC. Such information shall be provided to the City no later than the date of filing required by the State Gambling Commission.The administration and collection of tax imposed by this chapter shall be by the Finance Director and in strict pursuance of the rules and regulations as may be adopted by the Washington State Gambling Commission from time be reasonably necessary to enable the collection of the tax imposed hereby. Section 7. Repealer. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.060, "Declaration and Statements Required to be Filed," is hereby repealed, thereby eliminating this section: 3.08.060 Declaration and Statements Required to be Filed A. For the purpose of properly identifying the person, association and organization laws, or as the same may be amended hereafter, shall, prior to commencement of any operate such activity, together with a true and correct copy of the license issued by the temporary license. B. Thereafter, for any period covered by such State license or any renewal or of the month following the end of the quarterly period in which the tax accrued, file with and prescribed by the Finance Director for the purpose of ascertaining the tax due for the preceding quarterly period. C. In addition, any such person, association or organization shall file with the financial reports, daily control sheets, daily time sheets, records of attendance, or any other information required to be filed by it to the State of Washington Gambling Commission. D. The Chief of the Police Department may establish such further and additional City regarding the cond ant of said activities Section 8. Repealer. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.070, "Filing of Application with Finance Director," is hereby repealed, thereby eliminating this section: 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 5 of 27 65 08 mn Filing of Application with Finance Director Each perso asso firm nr orga ati censed hca--by crhe Washington State amendments thereof. Such copy shall be submittcd at or prior to the filing of the first tax return due under this chapter. Section 9. Repealer. Ordinance Nos. 1809 §1 (part), 2323 §3, and 2349 §3, as codified at TMC Section 3.08.080, "Payment of Tax — Penalty for Late Payments," is hereby repealed, thereby eliminating this section: 3.08.080 Payment of Tax Penalty for Late Payments A. The tax imposed by this chapter shall be due and payable in quarterly B. If a person subject to this tax fail to pay an„ tax required by this chapter within 0 the tax per month for each month overdue, which shall be added to the amount of the tax due. Section 10. TMC Section 3.08.090 Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.090, "Unlawful Acts Designated — Liability," is hereby amended to read as follows: 3.08.090 Unlawful Acts Designated — Liability — Tax Constitutes Debt A. Any person, association or organization that shall fail, neglect or refuse to pay the tax required by this chapter, or that shall willfully disobey any rule or regulation promulgated by the Finance Director under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment in the City jail for not more than 90 days or by a fine of not more than $51,000.00 or both. Any such fine shall be in addition to any tax,_ and penalties, and interest required. B. All officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax, penalties, and interest for the payment of any fine imposed under this chapter. C. Any tax due and unpaid under this chapter and all penalties and/or interest shall constitute a debt to the City. The City may use a collection agency to collect outstanding debts, or it may seek collection by court proceedings, which remedies shall be in addition to all other existing remedies. Furthermore, pursuant to RCW 9.46.110(4), taxes imposed under this chapter and associated penalties and/or interest become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 6 of 27 66 Section 11. Repealer. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.100, "Finance Director — Powers and Duties," is hereby repealed, thereby eliminating this section: 3.08.100 Finance Director Powers and Duties such rules and regulations not inconsistent with this chapter as may be necessary to agencies for the collection of the tax imposed on gambling activities conducted within the Section 12. TMC Section 3.08.110 Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.110, "Enforcement Authority — Access to Financial Records," is hereby amended to read as follows: 3.08.110 Enforcement Authority — Access to Financial Records A. The Mayor, Finance Director, and Chief of Police shall have the power to enter into contracts with other municipalities and/or State agencies for the enforcement of applicable State laws, rules and regulations and City ordinances relating to all gambling activities. B. It shall be the responsibility of each person, association, or organization any owner,d-i-rector nd manager of an„ organizatTr-conducting any gambling activity as licensed by the Washington State Gambling Commission and taxed under the provisions of this chapter, to maintain and provide access at all reasonable times to all books, records, and information required financial records, including bank deposits, invoices, may require in order to determine full compliance with this chapter and all rules and regulations adopted or hereafter adopted by the State of Washington Gambling Commission. Such records shall be kept and maintained for a period of not less than five years. In addition, all information and items required by the Washington State Gambling Commission, and the United States Internal Revenue Service respecting taxation, shall be kept and retained for the periods required by those agencies. C. The Director and Chief of the Police Department may establish such further and additional reporting requirements of any person, association or organization authorized to conduct gambling activities in the City which are reasonably intended to provide information to the City regarding the conduct of said activities. Section 13. TMC Section 3.08.130 Amended. Ordinance No. 1809 §1 (part), as codified at TMC Section 3.08.130, "List of Licenses to be Kept," is hereby amended to read as follows: 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 7 of 27 67 3.08.130 List of Licensees to be Kept It shall further be the responsibility of the Finance Director to keep on file a complete and up-to-date list of the licensees issued authorized by the Washington State Gambling Commission who operate within the City, as the same is made available at said office, which information shall include the name, address, type of license and license number of each such licensee. Nothing in this provision shall require the City to seek or obtain licenses from the Gambling Commission. Section 14. Chapter Title. Ordinance No. 1733, as codified at TMC Chapter 3.20, "Admissions and Entertainment Tax," is hereby amended to retitle the chapter as follows: CHAPTER 3.20 ADMISSIONS AND -ENTERTAINMENT —TAX Sections: 3.20.005 General Administrative Provisions Apply 3.20.010 Admission Charge Definitions 3.20.020 Admissions Tax Levied — Measure of Tax 3.20.025 Exemptions 3.20.030 Determination of Amount 3.20.035 Tax Payment and Collection 3.20.040 Collection Remittance to Finance Director 3.20.050 Application and Reporting 3.20.060 Violations Section 15. Regulations Established. A new TMC Section 3.20.005 is hereby established to read as follows: 3.20.005 General Administrative Provisions Apply The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter, except as expressly stated to the contrary herein. Section 16. TMC Section 3.20.010 Amended. Ordinance Nos. 1733 §1 and 2080 §1, as codified at TMC Section 3.20.010, "Admission Charge — Definitions," is hereby amended to read as follows: 3.20.010 Admission Charge — Definitions A. "Admission charge," in addition to its usual and ordinary meaning, means a monetary charge for entering a premise or location, shall includinge but not -be limited to, the following: 1. A charge made for season tickets or subscriptions; 2. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations. 2. A charge made for rental or use of equipment or facilities for purposes of entertainment recreation or amusement and, where the rental of the equipment or 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 8 of 27 68 facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be considered as the admission charge. 43. A charge made for entertainment acti„ities or admission to any theater, dance hall, cabaret, tavernadult cntcrtainment cabaret, private club, auditorium, stadium, athletic pavilion or field, circus, side show, outdoor amusement park or any similar place; and includes equipment to which persons are admitted for purposes of cntcrtainment recreation including, but not limited to, such -as -merry-go-rounds, Fferris wheels, dodge 'ems, roller coasters, go-carts and other rides, whether such rides are restricted to tracks or not. 5. A charge made for entrance to any building, enclosure or area in which there is a golf driving range, miniature golf course, short nine, or other golf course, or to gain entrance to such course itself, or for the use of the facilities thereof, or any rental paid by the person paying for such entry for the use of equipment and facilities supplied him and appropriate to the enjoyment of the privilege for which the admission is charged, or the aggregate thereof. B. "Cabaret" shall have the same meaning as defined in TMC Section 5.08.010. C. "Governmental entity" means any federal, state, or local government, or branch thereof, also includes any public facility or any public facility, service, or utility district that is exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as adopted or as amended. D. "Nonprofit organization" means an organization that is exempt from federal income tax under Section 501(c)(3), (4), or (6) of the Internal Revenue Code, as adopted or amended, or is specifically exempted from the requirement to apply for tax exempt status under Section 501(c)(3). E. "Secondary school" or "elementary school" means any public or private primary school, middle school, junior high school, high school, or any accredited collegejunior college, university, or the recognized student body association thereof. 4. A sum or money referrcd to as "a donation" which must be paid before entrance is allowed. 5. "Admission charge" does not include public school activities and other non profit endeavors. Section 17. TMC Section 3.20.020 Amended. Ordinance Nos. 1733 §2, 2080 §2, and 2674 §1, as codified at TMC Section 3.20.020, "Admissions Tax Levied," is hereby amended to read as follows: 3.20.020 Admissions Tax Levied— Measure of Tax A. There is levied and shall be collected a tax from every person, without regard to age, who pays an admission charge to any place within city limits. The amount of tax charged on admission charges shall be equal to the admission charge multiplied by the rate of five percent. There -is herby led a 5 tax „n admissions for entertainment 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 9 of 27 69 repealed by the City Council. B. fhe admission charge to any cabaret or private club conducting cabaret activities, or any similar place of entertainment, is deemed to be the total amount charged as an admission charge, and/or a charge made for the use of seats and tables reserved or otherwise, and other similar accommodations. A participation cost or minimum purchase of food and/or beverages in lieu of a cover charge is deemed a taxable admission charge. The transfer of admissions tax from the Foster Golf Links Fund to the General Fund shall be waived: Beginning in the 2019 2020 budget biennium, the City of Tukwila's General Fund will forego collection of admissions tax from Foster Golf Course revenues collected by the Foster Golf Course shall be allocated to the Foster Golf Link Fund until legislative action is taken to reallocate such revenues to the General Fund. C. When entertainment or admission to an event or activity accompanies the sale of food and/or beverages, merchandise, lodging, or services, admission taxes are measured by the total price of the combined transaction, unless the admission price for the entertainment, amusement, rental, or use of equipment is printed separately on the ticket, invitation, or other signage and reflects its true market value as an independent element. D. If the ticket price is accompanied by a service charge, mailing fee or other ancillary payment, per ticket and/or per order, the admission tax shall be based upon the total sum of the admission price plus any such surcharge(s), whether or not they are printed on the ticket order. Section 18. Regulations Established. A new TMC Section 3.20.025 is hereby established to read as follows: 3.20.025 Exemptions A. The admissions tax imposed in this chapter shall not apply to anyone paying an admission charge as follows: 1. To an elementary school, secondary school, governmental entity, or nonprofit organization. However, governmental activities operated in the manner of a separate business enterprise shall not be exempt from this tax. By way of example and not limitation, a business enterprise subject to the admissions tax imposed in this chapter could include an event center or golf course, if operated as a business activity in a separate fund; or 2. To actively participate in bowling or to rent bowling shoes or equipment. 3. Beginning in the 2019 - 2020 budget biennium, the City of Tukwila's General Fund will forego collection of admissions tax from Foster Golf Course until legislative action is taken to reinstate said collection and, further, admissions tax revenues collected by the Foster Golf Course shall be allocated to the Foster Golf Link Fund until legislative action is taken to reallocate such revenues to the General Fund. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 10 of 27 70 Section 19. Repealer. Ordinance No. 1733 §3, as codified at TMC Section 3.20.030, "Determination of Amount," is hereby repealed, thereby eliminating this section: 2n non Determination of Amount TL���C�GTIII'TTTaRO�,-r��,-7-�,TTO p,-r� A. Amount The tax here imposed shall be in the amount of 5% on each admi 'lion or entertainment charge. charge is deemed a taxable event. C. Signs posted Whenever a charge is made for admission to any place, a sign city admission tax is included in the admission charge. Section 20. Regulations Established. A new TMC Section 3.20.035 is hereby established to read as follows: 3.20.035 Tax Payment and Collection A. The tax imposed by this chapter shall be due and payable in monthly installments, and remittance therefor, together with the return forms as prescribed by the Director, shall be made by the last day of the month following the end of the monthly period in which tax is accrued. B. The tax levied in this chapter shall be paid by the person paying the admission charge and remitted by the person to whom the same is paid. The tax collected under this chapter shall be deemed held in trust by the person required to collect the same until the taxes are remitted to the Director under this section. Persons failing to collect the admission tax, or who collects the tax but fails to remit it to the Director, shall be liable to the City for the amount of such tax and associated penalties and/or interest due. C. If the amount of admissions tax is not separately stated from the admission charge on all instruments evidencing the admission charge, a sign shall be posted in a conspicuous place on the entrance or ticket office stating that a City admissions tax of five percent is included in the admission charge. Except when the requirements of this subsection are satisfied, it shall be conclusively presumed that the admission charge does not include the admission tax levied in this chapter. D. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the Director shall be the judge, the report and remittance of the admissions tax may be required immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 11 of 27 71 Section 21. Repealer. Ordinance No. 1733 §4, as codified at TMC Section 3.20.040, "Collection — Remittance to Finance Director," is hereby repealed, thereby eliminating this section: 3.20.040 Collection Remittance to Finance Director A. The tapered hereunder shall be collected from the person paying the remitted by the person collecting the tax to the Finance Director in monthly remittances on or before the last day of the month succeeding the end of the monthly period in which shall require. such forms and setting forth such information --as th�ance Director reg„iro amount of tax collected and payable. If the r ,rn provided for herein is of made and transmitted and the tax is of .��rzrrcT nvr-r�-ra cr�ar�-s-�rrm�rcc r�vz collected and remitted to the City by the last day of the month succeeding the end of the month in which the tax was collected, the Finance Director shall add a penalty of 10% of the tax per month or fraction thereof for ch month overdue, which shall be added to the amount of the tax due, and remitted in the same manner. D. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature or there exists a reasonable question of financial conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions. chapter shall keep and preserve for a period of five years all unused tickets, ticket such tickets, books and records shall be open for examination and audit at all r sonablc times by the Finance Director or his duly authorized agent. Section 22. Repealer. Ordinance No. 1733 §5, as codified at TMC Section 3.20.050, "Application and Reporting," is hereby repealed, thereby eliminating this section: 3.20.050 Application and Reporting 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 12 of 27 72 B. The applicant for a certificate of registration shall furnish the Finance Director with the application, with the name and address of the owner, lessee or the custodian of the premises upon which the amusement is to be conducted; and such owner, lessee or custodian shall be notified of the issuance of such certificate and of his joint liability for collection and remittance of such tax. —r„-T-11e 1 ncDiTec�r-s-hall have the power to adopt r ilec-and-Tga s not J. , 0 shall be on file and available for public examination in the City Clerk's office. Section 23. TMC Section 3.26.090 Amended. Ordinance Nos. 2689 §12 and 2727 §2, as codified at TMC Section 3.26.090, "Exemptions," subparagraph A, is hereby amended to read as follows: 3.26.090 Exemptions A. Gross receipts taxed under other Tukwila Municipal Code sections. This chapter shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the provisions of TMC Chapter 3.08 (Gambling Activities Tax), TMC Chapter 3.50 (Utility Tax) or TMC Chapter 3.08 (Gambling Activities Tax)3.51 (Solid Waste Utility Tax), or to public utility activities subject to a franchise fee under a franchise agreement with the City. Section 24. Chapter Title. Ordinance No. 2689, as codified at TMC Chapter 3.27, "Business and Occupation Tax Administrative Provisions," is hereby amended to retitle the chapter as follows: CHAPTER 3.27 TAX ADMINISTRATIVE PROVISIONS Sections: 3.27.010 Purpose 3.27.015 Application of Chapter Stated 3.27.020 Definitions 3.27.021 Definitions - References to Chapter 82.32 RCW 3.27.025 Registration/License Requirements 3.27.040 When Due and Payable - Reporting Periods - Monthly, Quarterly, and Annual Returns -Threshold Provisions or Relief from Filing Requirements - Computing Time Periods - Failure to File Returns 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 13 of 27 73 3.27.050 Payment Methods — Mailing Returns or Remittances — Time Extension — Deposits — Recording Payments — Payment Must Accompany Return — NSF Checks 3.27.060 Records to be Preserved — Examination — Estoppel to Question Assessment 3.27.070 Accounting Methods 3.27.080 Public Work Contracts — Payment of Fee and Tax Before Final Payment for Work 3.27.090 Underpayment of Tax, Interest, or Penalty — Interest 3.27.095 Time in Which Assessment May Be Made 3.27.100 Over Payment of Tax, Penalty, or Interest — Credit or Refund — Interest Rate — Statute of Limitations 3.27.110 Late Payment — Disregard of Written Instructions — Evasion — Penalties 3.27.120 Cancellation of Penalties 3.27.130 Taxpayer Quitting Business — Liability of Successor 3.27.140 Administrative Appeal 3.27.145 Judicial Review of Administrative Appeal Decision 3.27.150 Hardship Appeal Procedure 3.27.160 Stakeholder Involvement 3.27.170 Review and Reporting Provisions 3.27.180 Director to Make Rules 3.27.190 Ancillary Allocation Authority of Director 3.27.200 Mailing of Notices 3.27.210 Tax Declared Additional 3.27.220 Public Disclosure — Confidentiality — Information Sharing 3.27.230 Tax Constitutes Debt 3.27.240 Unlawful Actions — Violations — Penalties 3.27.245 Suspension or Revocation of Business License 3.27.250 Closing Agreement Provisions 3.27.255 Charge -Off of Uncollectible Taxes 3.27.260 Severability Section 25. TMC Section 3.27.010 Amended. Ordinance No. 2689 §17, as codified at TMC Section 3.27.010, "Purpose," is hereby amended to read as follows: 3.27.010 Purpose The purpose of this Chapter is to provide for the administrative guidelines and provisions to administer and enforce the City's tax codes.procedurcs for the Busines& prescribing penalties for noncompliance with the provisions of this chapter. Section 26. TMC Section 3.27.015 Amended. Ordinance No. 2689 §18, as codified at TMC Section 3.27.015, "Application of Chapter Stated," is hereby amended to read as follows: 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck 74 Page 14 of 27 3.27.015 Application of Chapter Stated The provisions of this Chapter shall apply with respect to the taxes imposed under TMC Chapter 3.08 (Gambling Activities Tax), TMC Chapter 3.20 (Admissions Tax), TMC Chapter 3.26 (Business and Occupation Tax), TMC Chapter 3.48 (Commercial Parking Tax), TMC Chapter 3.50 (Utility Tax), and TMC Chapter 3.51 (Solid Waste Utility Tax), and under other titles, chapters, and sections in such manner and to such extent as indicated in each such title, chapter or section. Section 27. Repealer. Ordinance No. 2689 §34, as codified at TMC Section 3.27.150, "Hardship Appeal Procedure," is hereby repealed, thereby eliminating this section: 3.27.150 Hardship Appeal Procedure The Director shall develop a financial hardship appeal procedure by January 1, 2024. Section 28. TMC Section 3.27.245 Amended. Ordinance No. 2727 §14, as codified at TMC Section 3.27.245, "Suspension or Revocation of Business License," is hereby amended to read as follows: 3.27.245 Suspension or revocation of business license The Director shall have the power and authority to suspend or revoke any license issued under the provisions of TMC 5.04 if the licensee has failed to comply with the provisions of any tax imposed oy any or me chapters within this title and administered by this chapter. and Chapter TMC 3.26 (business and occupation tax). Such suspension or revocation shall follow the same procedure as provided in TMC Chapter 5.04.110 and TMC 5.04.112. Section 29. Regulations Established. A new TMC Section 3.48.005 is hereby established to read as follows: 3.48.005 General Administrative Provisions Apply The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter, except as expressly stated to the contrary herein. Section 30. TMC Section 3.48.010 Amended. Ordinance No. 2586 §3, as codified at TMC Section 3.48.010, "Definitions," is hereby amended to read as follows: 3.48.010 Definitions The following definitions shall apply throughout this chapter: 1. "Commercial parking business" means the ownership, lease, operation or management of a commercial parking lot in which fees are charged for Lhe act or privilege parking motor vehicles. 2. "Commercial parking lot' means a covered or uncovered area with stalls for the purpose of parking motor vehicles. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 15 of 27 75 3. "Commercial parking" means any transaction or arrangement whereby a vehicle is parked and a fee is charged for parking or allowed the vehicle to be parked, irrespective of the length of time the vehicle is parked. Commercial parking shall include instances where a fee is charged specifically for the parking of a vehicle. This shall include any business which uses part or all of its area to park vehicles for a fee where no other service, lodging or business is bcing provided or conductcd in conjunction with the parking of the vehicle. This shall include instances where a vehicle is parked or allowed to be parked, and a separate fee is charged in connection with other services. Commercial parking shall also include instances such as: A. When a guest of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before or after his or her lodging or business stay there so that, for a fee, the guest's vehicle is parked at the hotel, motel or other lodging establishment during days when the guest is no longer staying there. Commercial parking shall also include instances such a& B. When a guest or visitor of a hotel, motel or other lodging establishment is allowed to park or leave his/her vehicle before, during, or after his or her lodging or business stay there so that, for a fee, the guest's vehicle is parked at the hotel, motel or other lodging establishment during da„s when the guest is no longer staying there. C. Where a vehicle is parked or allowed to be parked, and where a fee would be charged for the parking unless validated by a business because a customer makes a purchase or otherwise transacts business for which a fee is paid. 4. "Parking tax" means the commercial parking tax imposed by this chapter. Section 31. TMC Section 3.48.020 Amended. Ordinance No. 2586 §4, as codified at TMC Section 3.48.020, "Exemptions," is hereby amended to read as follows: 3.48.020 Exemptions The following exemptions to the commercial parking tax arc allowedapply: 1. Local employee parking, with parking spaces provided or reserved for use by an employee who works within the City, where the employee parks his or her vehicle in connection with his or her employment, without regard to whether arrangements or payment for the parking is made by the employee or by his or her employer. 2. Apartments and condominiums, where parking is provided in conjunction with arrangements for residential living spaces. 3. Offices, retail establishments, warehouses and industrial buildings, where parking is provided in association with tenant arrangements for the use of such facilities. 4. The tax shall not be levied on vehicles with official state disabled person decals, government vehicles that are exempt from tax, and tax-exempt carpool vehicles. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 16 of 27 76 Section 32. TMC Section 3.48.030 Amended. Ordinance No. 2586 §5, as codified at TMC Section 3.48.030, "Local Option Transportation Tax Imposed," is hereby amended to read as follows: 3.48.030 Local Option Transportation Tax Imposed Pursuant to RCW 82.80.030, Tthere is hereby levied a special local option transportation tax to be imposed on every person a tax for the act or privilege of parking a motor vehicle in a commercial parking lot within the City that is operated by a commercial parking business. The amount of parking tax shall be equal to the commercial parking fee multiplied by the parking tax ratein connection with commercial parking businesses within the City. 1. For commercial parking businesses operated by nonprofit organizations on City - owned property, the parking tax shall be imposed at the rate of 5five percent.% of the 2. For all other commercial parking businesses, the parking tax rate isshall be imposed at the rate of five percent. Effective January 1, 2019, the parking tax rate is imposed at eight percent. Effective January 1, 2020, the parking tax rate is imposed at 11 percent. Effective January 1, 2021, the parking tax rate is imposed at 15 percent. 8% of the gross revenues generated by non exempt commercial parking charges and fees effective January 1, 2019, and then as follows: January 1, 2020: 11% of the gross revenues generated by non exempt commercial parking charges and fees January 1, 2021: 15% of the groc's revenues generated by non exempt commercial parking charges and fees Section 33. Repealer. Ordinance No. 2586 §6, as codified at TMC Section 3.48.040, "Tax in Addition to Other License Fees or Taxes," is hereby repealed, thereby eliminating this section: 3.48.040-max i di ion o Other License Fpes er Taxes The tax levied under this chapter shall be in addition to any license fee or tax imposed or other governmental entity or political subdivision. Section 34. Repealer. Ordinance No. 2586 §7, as codified at TMC Section 3.48.050, "Exempt Vehicles," is hereby repealed, thereby eliminating this section: 3.48.050 Exempt Vehicles government vehicles which are exempt from tax, and tax exempt carpool vehicles. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 17 of 27 77 Section 35. TMC Section 3.48.060 Amended. Ordinance No. 2586 §8, as codified at TMC Section 3.48.060, "Taxes Collected by Business Operators," is hereby amended to read as follows: 3.48.060 Tax Payment and Collectioneel by Business Operators A. the taxes imposed by this chapterherein shall be collected by the operators of the commercial parking businesses, and shall be due and payable to the City in monthly installments, and remittance therefor, together with return forms as prescribed by the Director,. The operators of the commercial parking businesses shall remit to the City the local option transportation taxes collected shall be made on or before the last day of the month following the end of the monthy period during which the taxes were collected. The businesses which are taxable by this tax, at least quarterly each year. B. The tax levied in this chapter shall be paid by the person paying the commercial parking charge and remitted by the person to whom the same is paid. The tax collected under this chapter shall be deemed held in trust by the person required to collect the same until the taxes are remitted to the Director under this section. Persons failing to collect the parking tax, or who collects the tax but fails to remit it to the Director, shall be liable to the City for the amount of such tax and associated penalties and/or interest due. C. If the amount of parking tax is not separately stated from the commercial parking fee on all instruments evidencing the parking fee, a sign shall be posted in a conspicuous place on the entrance or where parking fees are advertised stating that a City parking tax of five percent is included in the parking fee. Except when the requirements of this subsection are satisfied, it shall be conclusively presumed that the commercial parking fee does not include the parking tax levied in this chapter. Section 36. Regulations Repealed. Ordinance No. 2586 §9, as codified at TMC Section 3.48.070, "Late Penalty," is hereby repealed, thereby eliminating this section: 3.48.070 Late Penalty penalty of 10% of the tax per month for ach month overdue, which shall be added to the amount of the tax due. Section 37. Repealer. Ordinance No. 2586 §13, as codified at TMC Section 3.48.110, Appeal Procedures," is hereby repealed, thereby eliminating this section: 3.48.110 App al Procedure City pursuant to this chapter may appeal to the Finance Director or his/her designee from calendar days from the date on which such person was given notice of the tax. The notice 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck 78 Page 18 of 27 amount of the tax was incorrect. The Finance Director or designee shall review the basis may sustain or modify the amount of tax owed. Notice of the administrative decision shall be sent to the appellant by certified mail within 10 days of issuance. with the fee schedule adopted by resolution of the City Council. hearing on the appeal before the City's H ring Examiner. The hearing shall be certified mail at least five days prior to the date of the hearing. D. The hearing shall be governed by the City of Tukwila H ring Examiner's procedural rules. The hearing shall be de novo. The decision of the City's Hearing body may affirm, reverse or modify the Finance Director's decision. E. Within 20 business days, excluding holidays recognized by the City of Tukwila, from the date of the hearing on an appeal under this section, the Hearing Examiner shall issue a written decision which shall set forth the reasons therefor. Section 38. Regulations Established. A new TMC Section 3.50.015 is hereby established to read as follows: 3.50.015 General Administrative Provisions Apply The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. Section 39. TMC Section 3.50.030 Amended. Ordinance No. 1998 §3, as codified at TMC Section 3.50.030, "Definitions," is hereby amended to read as follows: 3.50.030 Definitions The definitions contained in chapter 3.27 TMC shall have full force and application with respect to taxes imposed under the provisions of this chapter except as expressly stated to the contrary herein. As used in this chapter, unless the context or subject matter clearly requires otherwise, the words or phrases defined in this section shall have the indicated meanings. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 19 of 27 79 1. "Cable television services" means the transmission of video programming and associated non -video signals to subscribers together with subscriber interaction, if any, which is provided in connection with video programming. 2. "Cellular telephone service" means any two-way voice and data telephone or similar communications system based in whole or in substantial part on wireless radio communications, including cellular mobile service, and which is not subject to regulation by the Washington State Utilities and Transportation Commission. Cellular mobile service includes other wireless radio communications services including specialized mobile radio, personal communications services, and any other evolving wireless radio communications technology that accomplishes a purpose substantially similar to cellular mobile service. Cellular telephone service is included within the definition of "telephone business" for the purposes of this chapter. 3. "Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under Title 80 RCW, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as "telephone business" rather than "competitive telephone service." 4. "Finance Director" means the Finance Director of the City of Tukwila, Washington, or his or her designee. 54. "Gross income" means the value proceeding or accruing from the performance of the particular business involved, including gross proceeds of sales, compensation for the rendition of services, and receipts (including all sums earned or charged, whether received or not) by reason of investment in the business engaged in (excluding rentals, receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages or other evidences of indebtedness, or stocks and the like), all without any deduction on account of the cost of property sold, the cost of materials used, labor costs, taxes, interest or discount paid, delivery costs or any expenses whatsoever, and without any deduction on account of losses. 65. "Pager service" means service provided by means of an electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. "Pager service" is included within the definition of "telephone business" for the purposes of this chapter. 7. °"Person" moans any person e firm epcororation association or entity of ant y ype e e engaged in a business subject to taxation under this chapter. 86. Telephone business" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. It includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 20 of 27 80 content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. Telephone business also includes ancillary services that are associated with or incidental to the provision of telecommunication services including, but not limited to, conference bridging, detailed telecommunications billing, directory assistance, vertical service, or voice mail services as defined in RCW 82.04.065. "Telephone business" means also includes the business of providing by any person of access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or providing telephonic, video, data, pager or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating an exchange. The term also includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Telephone business" does not include the providing of competitive telephone service,—ar data processing, cable television service, or other providing of broadcast services by radio or television stations. Section 40. TMC Section 3.50.040 Amended. Ordinance No. 1998 §4, as codified at TMC Section 3.50.040, "Occupations Subject to Tax — Amount," is hereby amended to read as follows: 3.50.040 Occupations Subject to Tax - Amount There is levied upon, and shall be collected from a every person because of engaged in certain business activities cngagcd in or carried on within the City of Tukwila, taxes in the amount to be determined by the application of rates given against gross income as follows: 1. Upon a person engaged in or carrying on the business of selling, furnishing, or transmitting electric energy, a tax equal to 6 percent/l% for the calendar years 2003 and 0 0 beyond, of the total gross income from such business in the City during the period for which the tax is due; 2. Upon a person engaged in or carrying on the business of selling, furnishing, or transmitting gas, whether natural or manufactured, a tax equal to 6 percent 'l % for the cabn ears �003 and _ for the�T s_2005 Z006; and 6% for the calendar y ars 2007 and beyond, of the total gross income from such business in the City during the period for which the tax is due; 3. Upon a person engaged in or carrying on any telephone business a tax equal to 6 percent 'l% for the calendar years 2003 and 200/1; 5% for the calendar years 2005 and 2006; and 6% for the calendar years 2007 and beyond, of the total gross income, including income from intrastate long distance toll service, from such business in the City during the period for which the tax is due; 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 21 of 27 81 4. Upon a person engaged in or carrying on the business of selling, furnishing or transmitting cable television service, a tax equal to 6 percent 49/ f„r the calendar „ears 2003 and 2004; 5% for the calendar years 2005 and 2006; end C.o� for the calendar „ears 2007 and beyond, of the total gross income from such business in the City during the period for which the tax is due. 5. In addition to thc automatic annual review of thc Financial Planning Model, the Section 41. TMC Section 3.50.060 Amended. Ordinance No. 1998 §6, as codified at TMC Section 3.50.060, "Exceptions and Deductions," is hereby amended to read as follows: 3.50.060 Exceptions and Deductions In computing the tax levied in this chapter, there shall be deducted from the gross income the following itemsThere-is except any' deducted frr the total s;-FIco upon which the tax is computed: 1. That part of the total gross income derived from business which the City is prohibited from taxing under the constitution or laws of the United States and the constitution or laws of the,�,S,,��taMMte,„„of}}�W.ashington. 2. Income derrived Y�that portion oof network tele servfnc juefin'r in RCW 82.04.065, That portion of gross income derived by a taxpayer engaging in a telephone business which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services; or for access to, or charges for, interstate services; or charges for network telephone service that is purchased for the purpose of resale. 3. Adjustments made to a billing or customer account in order to reverse a billing or charge that was not properly a debt of the customer. 4. Cash discounts allowed and actually granted to customers of the taxpayer during the tax year. 5. The amount of credit losses and uncollectible debts actually sustained by taxpayers whose regular books are kept upon an accrual basis. Uncollcctiblc debts written off the taxpayer's books during the tax y r. If subsequently collected, the income shall be reported for the period in which collected. Section 42. Regulations Established. A new TMC Section 3.50.065 is hereby established to read as follows: 3.50.065 Allocation of Income — Cellular Telephone Service When determining total gross income from cellular telephone service in the City for purposes of Section 3.50.040(3), "gross income" shall include all income from cellular telephone service (including roaming charges incurred outside this state) provided to 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 22 of 27 82 customers whose place of primary use is in the City, regardless of the location of the facilities used to provide the service. The customer's "place of primary use" is, with respect to each telephone: (1) the customer's address shown on the telephone service company's records; or (2) the customer's place of residence if the telephone is for personal use, and in both cases must be located within the licensed service area of the home service provider. Roaming charges and cellular telephone charges to customers whose place of primary use is outside the City will not be taxable even though those cellular services are provided within the City. There is a rebuttable presumption that the address shown on the cellular telephone service company's records is the place of primary use and is accurate. If the cellular telephone service company knows or should have known that a customer's place of primary use address for a telephone is within the City, then the gross income from cellular telephone service provided to that customer with respect to that telephone is to be included in the company's gross income. Section 43. Repealer. Ordinance No. 1998 §5, §8, §9, §10, §11, §12, §13, and §14, as codified at TMC Sections 3.50.050; 3.50.080; 3.50.090; 3.50.100; 3.50.110; 3.50.120; 3.50.130; and 3.50.140 respectively, are hereby repealed, thereby eliminating these sections: 3.50.050 Tax Year The tax ye ses of this utility tax shall commence February 1, 2003 and end 31 each year. 3.50.080 Taxpayer's Records income on sales and serviceswithin the City anandsaC-11Tecorrc si i'llurl be open at -aall reasonable times for the inspection of the Finance Director or his designee to verify information provided on au,,y u ilit Teturn determ -°vvhrether-s-LIc i retur required to be filed. 3.50.090 Failure to M e Retur��T ax i lll this chapter, the Finance Dircctor is authorized to dctcrminc the amount of the tax payable under provisions of TMC 3.50.040, and to notify such taxpayer of the amount so determined. The amount so fixed shall thereupon be the tax and be immediately due and arc subject to an interest charge of 12% per y or on the unpaid balance from the date any such taxes became due as provided in TMC 3.50.070. 3.50.100 Penalty for Delinquent Payment .I...•s ..H... t....4 4 ..II I......J.J...J ! ..III...f 4 o0% ..i t1... amount Gf-s-ue-h-taxAia-y-tax-el-ue-u-n-cl-er-tia-i-s-Ghap-te-r--that-i-s-u-n-pai-el-a-n-d-a-1-1-pen-a-l-ties-theree-n 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 23 of 27 83 remedy shall be in addition to all other rcmcdics. 3.50.110 Overpayment of Tax Money paid to the City through error, or otherwise not in payment of the tax imposed tax due or to become due from such taxpayer hereunder, provided however, that overpayments extending beyond one y ar prior to notification of the City shall not be refunded. If such taxpayer has ceased doing business in the City, any such overpayment shall be refunded to the taxpayer. 3.50.120 Noncompliance Penalty A. No person subject to this chapter shall fail or refuse to file tax returns or to pay connection with, any such tax return, or otherwise violate or refuse to comply with this chapter or with any rule promulgated pursuant to TMC 3.50.140. violation of or failure to comply with this chapter is a civil infraction, subject to a fine of up to C250 for each day that a violation continuos 3.50.130 Appeal fine determined to be due by the Finance Director or his designee, under the provisions of this chapter, may appeal such determination to the City of Tukwila's City Administrator or his or her designee. 3.50.140 Finance Director to Make Rules The Finance Director shall have the power to adopt and enforce rules and regulations not inconsistent with this chapter or with the law for the purposes of carrying out the provisions thereof. Section 44. Regulations Established. A new TMC Section 3.51.015 is hereby established to read as follows: 3.51.015 General Administrative Provisions Apply The administrative provisions contained in TMC Chapter 3.27 shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. Section 45. TMC Section 3.51.030 Amended. Ordinance No. 2250 §3, as codified at TMC Section 3.51.030, "Definitions," is hereby amended to read as follows: 3.51.030 Definitions The definitions contained in TMC chapter 3.27 shall have full force and application with respect to taxes imposed under the provisions of this chapter except as expressly stated to the contrary herein. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 24 of 27 84 As used in this chapter, unless the context or subject matter clearly requires otherwise, the words or phrases defined in this chapter shall have the indicated meanings. 1. "Solid waste" means all putrescible and nonputrescible solid and semi -solid wastes, including but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage sludge, demolition and construction waste, abandoned vehicles or parts thereof, and recyclable materials. 2. "Solid waste collection business" means every person who receives solid waste or recyclable materials for transfer, storage, or disposal, including but not limited to, all collection services, public or private solid waste disposal sites, transfer stations, and similar operations. 3. "Person" means any person, firm, corporation, association, or entity of any type engaged in a business subject to taxation under this ordinance. 4. "Finance Director" means the Finance Director of the City of Tukwila, Washington, or his or her designee. 5 . "Gross income" means the value proceeding or accruing from the performance of the particular business involved, including gross proceeds of sales, compensation for the rendition of services, and receipts (including all sums earned or charged, whether received or not) by reason of investment in the business engaged in (excluding rentals, receipts or proceeds from the use or sale of real property or any interest therein and proceeds from the sale of notes, bonds, mortgages or other evidences of indebtedness, or stocks and the like), all without any deduction on account of the cost of property sold, the cost of materials used, labor costs, taxes, interest or discount paid, delivery costs or any expenses whatsoever, and without any deduction on account of losses. 64. "Residential customers" means any customer of the solid waste collection provider for residential type customers of single-family residential structures, including mobile homes and duplexes, tri-plexes and four-plexes where each residential unit is billed individually, except that the term does not include multiple unit residences with five or more attached or unattached units billed collectively. 75. "Non-residential customers" means any customer other than those identified as a "residential customer." Section 46. Repealer. Ordinance No. 2250 §8, §9, §10, §11, §12, §13, and §14, as codified at TMC Sections 3.51.080; 3.51.090; 3.51.100, 3.51.110; 3.51.120, 3.51.130, and 3.51.140 respectively, are hereby repealed, thereby eliminating these sections: 3.51.080 Taxpayer's Records Each taxpayer shall keep records reflecting the amount of the ina„or's gross reasonable -times for the inspection of the Finance Director or his designee to verify required to be filed. 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 25 of 27 85 3.51.090 Failure to Make Returns or to Pay the Tax in Full If a taxpayer fails, neglects, or refuses to make his return as and when required by this chapter, the Finance Dircctor is authorized to determine the amount of the tax payable under provisions of TMC 3.51.0/10, and to notify such taxpayer of the amount so any such taxes became due as provided in TMC 3.51.070. 3.51.100 Penalty for Delinquent Payment 0 amount of such tax. Any tax due under this chapter that is unpaid and all penalties thereon remedy shall be in addition to all other remedies. The City may, at its discretion, pursuant penalties owed or assessed, or it may seek collection by court proceedings, which remedies shall be in addition to all other remedies 3.51.110 Overpayment of Tax Money paid to the City through error, or otherwise not in payment of the tax imposed by this chapter, or in excess of such tax, shall, upon discovery, be credited against any tax due or to become due from such taxpayer hereunder, provided however, that overpayments extending beyond one year prior to notification of the City shall not be shall be refunded to the taxpayer. 3.51.120 Noncompliance Penalty A. No person subject to this chapter shall fail or refuse to file tax returns or to pay connection with, any such tax return, or otherwise violate or refuse to comply with this chapter or with any rule promulgated pursuant to TMC 3.51.140. B. In addition to the interest and delinquent filing penalties set forth above, a willful chapter shall constitute a debt to the City. The city at -its cretie u t to or assessed pursuant to this chapter, or the City may seek collection by court proceedings which remedies• shall be in addition to all other remedies , 3.51.130 Appeal fine determined to be due by the Finance Director or his or her designee under the provisions of this chapter may appeal such determination to the City of Tukwila's City 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 26 of 27 86 Administrator or his or her designee. Taxpayers shall be required to remit the amounts determined to be due under this chapter prior to filing an appeal. 3.5.7.740 Finance reeto to Make Rules The Finance Director shall have the power to adopt and enforce rules and regulations not inconsistent with this chapter or with the law for the purposes of carrying out the provisions thereof. If any amount of the tax, to be paid under the terms of this chapter, becomes due and remains unpaid, or if default is made in any of the sections herein contained, the license co issued shall be revoked. Section 47. 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 48. 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 49. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City and shall take effect and be in full force on September 1, 2024, 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 , 2024. ATTEST/AUTHENTICATED: Andy Youn, CMC, City Clerk Thomas McLeod, 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 2024 Legislation: Clarify City Taxes Version: 03/27/2024 Staff: A. Schierenbeck Page 27 of 27 87 88 City of Tukwila City Council Finance & Governance Committee Meeting Minutes April22, 2024 - 5:30 p.m. - Hybrid Meeting; Hazelnut Conference Room & MS Teams Councilmembers Present: Staff Present: I. BUSINESS AGENDA De'Sean Quinn, Chair; Tosh Sharp, Jovita McConnell Vicky Carlsen, Tony Cullerton, Laurel Humphrey, Marty Wine, David Rosen, Adam Schierenbeck A. Resolution: Change and Petty Cash Funds Staff is seeking Council approval of a resolution reducing or eliminating change fund levels in multiple departments. Committee Recommendation Unanimous approval. Forward to May 6, 2024 Regular Consent Agenda. B. Ordinance: City Tax Codes Staff is seeking approval of an ordinance that would amend the Municipal Code to administer the admission, commercial parking, gambling and utility tax more effectively. Committee Recommendation Unanimous approval. Forward to June 10, 2024 Committee of the Whole. C. Resolution: Financial Policies Staff is seeking approval of a resolution that would amend the Financial Policies to add reference to compensation, remove reference to a comprehensive fee schedule, refine when grant applications need Committee approval, and update certain references in the Capital Improvement Program section. Committee Recommendation Unanimous approval. Forward to May 13, 2024 Committee of the Whole. D. Resolution: Purchasing Policy Staff is seeking approval of a resolution to amend the City's Purchasing Policy. Committee Recommendation Majority approval. Forward to May 13, 2024 Committee of the Whole. E. March 2024 General Fund Expenditures Staff presented the report. 89 90 COUNCIL AGENDA SYNOPSIS Initials Meeting Date Prepared by Mayor's review Council review 6/10/24 LH ITEM INFORMATION ITEM NO. 5.C. STAFF SPONSOR: LAUREL HUMPHREY ORIGINAL AGENDA DATE: 6/10/24 AGENDA ITEM TITLE Cannabis Retail Considerations CATEGORY ® Discussion Mt Date 6/10/24 ❑ Motion Mtg Date ❑ Resolution Mtg Date ❑ Ordinance Mtg Date ❑ Bid Award Mtg Date ❑ Public Hearing Mtg Date ❑ Other Mtg Date SPONSOR ® Council ❑ Mayor ❑ Admin Svcs ❑ DCD Finance ❑ Fire ❑ P&R ❑ Police ❑ PW SPONSOR'S SUMMARY The City Council requested a discussion on cannabis retail. If a majority of the Council would like to update zoning for cannabis uses, it could be added to the work plan in 2025. REVIEWED BY ❑ Trans&Infrastructure Svcs ❑ Community Svcs/Safety ❑ Finance & Governance ® Planning & Community Dev. ❑ LTAC ❑ Arts Comm. ❑ Parks Comm. ❑ Planning Comm. DATE: 5/13/24 COMMIf`tEE CHAIR: MARTINEZ RECOMMENDATIONS: SPONSOR/ADMIN. COMMITTEE COST IMPACT / FUND SOURCE EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: Comments: Staff costs associated with ordinance development, Planning Commission, outreach, etc. MTG. DATE RECORD OF COUNCIL ACTION 6/10/24 MTG. DATE ATTACHMENTS 6/10/24 Information memo updated 6/4/24 Maps Comment letters Minutes from the 5/13 PCD Committee meeting 91 92 City of Tukwila Thomas McLeod, Mayor INFORMATIONAL MEMORANDUM TO: Committee of the Whole FROM: Laurel Humphrey, Legislative Analyst CC: Mayor McLeod DATE: June 4, 2024 SUBJECT: Cannabis Retail Zoning Considerations ISSUE The City Council requested a briefing on considerations regarding expanding zoning for cannabis retail establishments. BACKGROUND Initiative 502 passed in November 2012 and created a comprehensive regulatory approach on cannabis with state -licensed producers, processors and retailers. Initiative 502 received a yes vote in all but one Tukwila precinct. HB 2870 created a Marijuana Social Equity Program in 2020 to address historic racial inequity in enforcement of marijuana laws. In 2022 2SHB 1210 replaced all references to "marijuana" in state statutes and regulations with the word "cannabis." • On September 3, 2013, the City Council adopted Ordinance 2407 to implement Initiative 502, determining that cannabis retailers, producers and processors are permitted uses in Tukwila Valley South and Heavy Industrial Zones, subject to the 1,000-foot exclusion rule (see attachments 1 and 2). • In 2015, 2SSB 5052 and HB 2136 allowed cities to reduce buffers from 1000 to 100 feet around all entities except elementary and secondary schools and public playgrounds (see attachment 3). • In 2017, the City Council received two separate requests to expand permitted cannabis retail zones but denied both on February 13, 2017. • In September 2019, the Finance Committee discussed revenue and zoning considerations and decided against recommending any changes to the City Council at that time. • In June 2021, the Finance & Governance Committee discussed revenue potential and decided against recommending any changes to the City Council. DISCUSSION Zoning Currently, cannabis retail, production and processing are only permitted in the Tukwila Valley South and Heavy Industrial Zones. (Read more in the 8/26/13 staff report). Current Licenses Through the 1-502 rulemaking process, the Liquor and Cannabis Board adopted regulations on the number of retail store licenses for jurisdictions, determining a maximum of two for Tukwila. All cannabis licensing is regulated and enforced by the Washington State Liquor and Cannabis Board. There are currently active licenses for Tukwila's two retail allotments: Mount Baker Retail Partnership, LLC (12539 E Marginal way S) and Dash & Wrigley LLC (13003 Tukwila International Boulevard). Neither of these are operating. Licensed retailers are required to be open and operational, but licenses can be held without opening if they obtain a title certificate relieving them of the requirement 93 INFORMATIONAL MEMO Page 2 to be open based on a moratorium, ban, or other zoning restriction, or if the business is temporarily discontinued while they move locations. Sales and Excise Tax Revenue Active cannabis retail stores would generate three separate revenue streams: excise tax, sales tax, and B&O tax. The state cannabis excise tax and its distribution has changed over time and can be altered in any future legislative session. The State currently taxes cannabis through a single excise tax of 37% at the time of retail sale, in addition to the regular state and local sales tax, and $30M of that revenue is shared with cities, towns and counties. There are two components to the distributions: 1) per capita share to all jurisdictions that allow the siting of producers, processors and retailers; 2) retail share to all jurisdictions where licensed retailers are physically located and in proportion to total statewide retail sales. Tukwila does not have any cannabis businesses and therefore does not receive sales - based revenue. Tukwila's per capita distribution has been: Year* Revenues 2023 36,302 2022 32,334 2021 24,013 2020 23,479 2019 23,123 2018 23,364 *State Fiscal Year: July 1 - June 30 Beyond the excise tax, cannabis retail operations would generate sales and B&O tax. For every $1 million in cannabis sales, the City could expect to receive $9,000 in sales tax revenue. Staff looked up average retail sales within 5-miles of a cannabis retailer in the Ikea District of Renton, and for Jan - December 2023 the average per store was $4.1 million. Hypothetically, if two retailers in Tukwila had combined yearly sales of $8M, the City would receive $72,000 of sales tax and $4,000 in B&O tax in addition to the increased excise revenue described above. Another hypothetical example comes from the City of Covington, which has two cannabis retailers and a residential population similar to Tukwila. In 2023, the two Covington retailers had combined sales of $12.8 million. Using this as a scenario, the City would receive $115,200 in sales tax and $6,400 in B&O tax. It is difficult to estimate what Tukwila would receive for its tax share if the two state -issued licenses were active businesses. The excise tax formula depends not only on population but also on cannabis retail sales as a proportion of total retail sales, as well as the number/total population of cities and counties that prohibit marijuana. MRSC used to offer an estimate calculator but discontinued it due to complexity of the formula. While the revenue potential is difficult to predict, we can look to neighboring jurisdictions for insight, while recognizing that their larger residential populations result in greater shares than Tukwila would receive in similar circumstances. The chart below shows the 2023 cannabis excise revenue for neighboring cities with open retailers: City (number of locations) Population 2023 Cannabis Excise Revenue* Burien (2) 50,216 $163,047 Auburn (4) 83, 757 $246,135 Des Moines (2) 32, 177 $123,131 Renton (4) 102,716 $295,597 Covington (2) 21,374 $104,942 *State Fiscal Year: July 1 - June 30 94 INFORMATIONAL MEMO Page 3 Crime & Safety around Retail Locations Cannabis stores are frequent targets for theft, typically in the form of armed robberies or smash and grab burglaries Cannabis retailers have access to state -chartered credit unions and banks for financial services, and there are a number of institutions in Washington that provide service to the industry. On the Federal level Congress has been working on the SAFER (Secure and Fair Enforcement Regulation) Banking Act which would address this issue, and has shown bipartisan support. In Washington State, a bill that would have added a 12-month sentence enhancement for smash and grab convictions was introduced but not passed in the most recent state legislative session. The table below demonstrates the incidents of smash and grab burglaries in the state. It is important to note that in 2021 the State changed the police pursuit law, limiting the ability of officers to pursue suspects, In 2023 the law was changed to again allow police to pursue drivers if there is reasonable suspicion that a crime has occurred. This takes effect on June 6, 2024. 40 35 30 25 20 15 10 5 0 Smash and Grab Burglaries, WA State Cannabis Stores 2017 2018 2019 2020 2021 2022 2023 Source: Uncle Ike's i502 Robbery Tracker The below table shows calls for service at certain retailers in nearby cities from 2019-2023. Auburn Burien Des Moines Renton Evergreen Market Lucid The Stash Box The Joint Kush 21 Greenside Buddy's Emerald Haze Evergreen Market North Evergreen Market South 2019 47 22 16 17 33 83 26 35 38 33 2020 36 39 20 19 44 78 13 40 17 36 2021 48 15 21 18 34 69 17 30 13 39 2022 56 14 16 21 36 52 20 28 12 30 2023 55 18 14 16 20 64 17 33 14 35 Staff plans to provide service calls for other businesses to provide a frame of reference at the June 10, 2024 C.O.W. meeting. Through the code update process the City Council could consider establishing permitting requirements designed to address theft and crime concerns. RECOMMENDATION This is intended to provide a discussion opportunity for the Committee. If a majority of the City Council wishes to update the zoning for cannabis -related business, it is a significant work item that would require ordinance development, Planning Commission review, and a public outreach and 95 INFORMATIONAL MEMO Page 4 hearing process. This could be added to the Department of Community Development work plan for the second half of 2025, following the adoption of the Comprehensive Plan and updated middle housing regulations. The Planning & Community Development Committee discussed this at its May meeting and recommended the topic return to the full Council for discussion in November 2024. The Committee of the Whole discussed this at its May 20, 2024 meeting and requested that staff bring forward the full discussion sooner than that. ATTACHMENTS 1. Map showing current cannabis zoning in Tukwila per Ordinance 2407 2. Map showing cannabis buffer originally required by Washington State 3. Map showing cannabis buffers now allowed by Washington State 4.Comment letters 96 S Director Sti King County NIMMIN Lake Washin • ton King County Zoning Districts where Marijuana Businesses are Allowed (with WA State Liquor Control Board buffer areas shown) Legend ▪ HI Heavy Industrial ▪ TVS Tukwila Valley South White Areas = Locations restricted by WSLCB and zones where marijuana businesses are not permitted Path: H:1Maps\Stacyll-502 Zoning Districts_WSLCBBuffers.mxd Date Saved: 08/14/2015 1:49:41 PM 97 Previous Restrictions Imposed (1 000ft) School/Playground Transit Center/ Library Child Care Center Public Park Arcade/Recreation Center N 0 0.5 1 Mi I I I Current Minimum Restrictions (100ft) per WAC 314-55-050 School/Playground Public Park Child Care Center Transit Center/ Library Arcade/Recreation Center Schools and playgrounds maintain a 1000ft buffer in accordance with RCW 69.50.331(8)(b). 0 0.5 1 I yy N 100 Andy Youn From: Laurel Humphrey Sent: Wednesday, June 5, 2024 9:04 AM To: Andy Youn Subject: FW: Tukwila Cannabis Stores From: zachary fleet <zach@fleetlaw.com> Sent: Monday, May 13, 2024 1:27 PM To: Dennis Martinez<Dennis.Martinez@TukwilaWA.gov>; Tosh Sharp <Tosh.Sharp@TukwilaWA.gov>; armenpapyan@tukwilawa.gov Cc: Mayor <Mayor@TukwilaWA.gov>; Laurel Humphrey <Laurel.Humphrey@TukwilaWA.gov> Subject: Tukwila Cannabis Stores Hello Councilmembers, My name is Zach Fleet and I'm part of Mount Baker Retail Partners, LLC, one of the two LCB license holders to operate retail cannabis stores in Tukwila. I have spent the last seven years operating retail cannabis stores in the Yakima area. We opened our first Yakima Weed Co location in July of 2017 and our second in May of 2021. Prior to becoming a retail cannabis license holder, I worked as a lawyer. First, as Deputy Prosecutor in Snohomish County's Criminal Division and then as a Criminal Defense Attorney in our region. I am writing once again to urge council to consider zoning changes to allow businesses like ours to find a suitable place to operate in Tukwila. My partner and I have held the Tukwila Retail License for about 7 years at a location that is compliant with LCB's buffers but not compliant with Tukwila's zoning ordinance. We are eager to be a part of the city's robust and diverse business community. As you know, it is already legal for us to open a store in Tukwila. However, the current Tukwila zoning and buffer requirements, which have not changed since 2013, make it very challenging to find a compliant storefront. We are committed to opening a store in Tukwila. We feel Tukwila residents are currently underserved, and that this market would generate meaningful revenue for the city, particularly given how many visitors the city sees each day to engage in commerce or go to work. 1 101 Lastly, I'm disappointed at the inclusion of the smash and grab graph in the staff report which does not provide proper context and background. First, the Washington Sate cannabis stores absolutely have access to banking services. Mount Baker Retail Partners banks with OBEE Credit Union and pays all vendors and employees through our checking accounts. We accept electronic payments from customers using Aero Pay (kind of like Paypal). Second, while property crime, theft, and burglary have increased at all types of retail stores, we do everything we can to prevent these incidences, I take great pride in the time an effort we have invested in making sure that our stores are designed and laid our with security in mind. As a result of these efforts, we have never been robbed at either location and the lone burglary attempt resulted in the on scene arrest of the suspects and all of theproduct being recovered. As the data in the committee report suggests, smash and grab incidences were very infrequent in the state prior to 2021. In 2021, the state changed its police pursuit law, something I'm sure you are all familiar with. This has made our businesses, but many other types of businesses across the state targets for burglaries. This is not isolated to our industry or endemic to retail cannabis stores. Thankfully, the legislature recently repealed this law, which will help law enforcement (who we partner with closely) to do their jobs. I'm available at any time to meet with you, answer questions about the industry, and talk about ways in which Tukwila could move forward that would work both for license holders, but also for the community, such as development and operating standards that help mitigate any public safety concerns that may exist. Thank you for your consideration and time on this item, we look forward to partnering with you to bring a proposal forward later on that works for Tukwila. Zach Fleet on behalf of Mount Baker Retail Partners LLC. Get Outlook for iOS CAUTION: This email originated from outside the City of Tukwila network. Please DO NOT open attachments or click links from an unknown or suspicious origin. 2 102 Tukwila Retail Cannabis FAQs: • Aren't retail cannabis stores currently illegal in Tukwila? o Retail cannabis stores are already legal in Tukwila (and have been since the city council adopted ordinance 2407 in September of 2013). Retail cannabis stores are permitted uses in Tukwila Valley South and Heavy Industrial zones. Due to challenges with finding suitable storefronts in these zones as well as the existing buffer requirements, license holders and residents have expressed support for council to look at changing the zoning code to allow stores in additional areas of the city and/or lower buffer requirements. • How many stores could open if the zoning changed? o 2 stores. The number of licensed stores within a given jurisdiction is regulated by the state. The state allows for a maximum of 2 stores to operate within Tukwila city limits. • What action could council take today/in the near term? o Council could direct staff to allocate resources to develop legislation for council consideration that could update the city's zoning code/buffer requirements for retail cannabis operations. This would result in legislation being brought before council with additional community engagement later this year or sometime in 2025. • How would retail cannabis stores in our community impact Tukwila? o Tukwila residents are already purchasing marijuana. The only legal way to purchase cannabis as a Tukwila resident is to drive to another jurisdiction and spend money there instead of Tukwila, causing tax revenue to flow out from Tukwila into other jurisdictions. o The only marijuana currently sold in Tukwila are illegal sales by unregulated people in the black market. Black market marijuana is sold to all ages, is not tested, is not labeled for potency, and can contain harmful chemicals. The existence of a black market creates a fundamental public health & safety issue for Tukwila residents, particularly minors. 103 o Regulation of cannabis through state licensed stores helps drive out black markets and ensures that product is safe, regulated, tested, and sold only to those over 21. • What kind of impact would this have to the city's revenue? o The city would see additional revenue in two forms. First, the city would receive an increased share of state excise tax distributions by having a store (or two stores) operating in the city. This is an additional distribution that would be larger than what the city currently receives from the state. o The city would also collect sales tax on cannabis sold within the city limits. Between the state excise tax (37%) and sales tax (10%), cannabis is taxed at 47%. That creates a tremendous amount of revenue that is reinvested in communities across the state, at the state and local levels. • How would a store in Tukwila do? o For a variety of reasons, license holders are optimistic about the Tukwila market. The city grows vastly during the day as people come to Tukwila to engage in commerce or work. There are also many Tukwila residents who are buying cannabis at stores in neighboring jurisdictions, granting the tax benefit associated with those sales to jurisdictions other than Tukwila. • How do the stores access financial services? o There's a common misconception that retail cannabis stores don't have access to financial services. However, these stores do have access to credit unions and banks that operate only in Washington State such as Salal (includes a Tukwila location), Timberland Bank, Sound Credit Union, Numerica, Sound Community Bank, OBEE, etc. • How could the city address concerns associated with smash and grabs? o The city could work with existing license holders to implement development standards and operating requirements based on industry best practices to help curb potential concerns related to public safety. 104 o Smash and grabs are not solely associated with retail cannabis stores. Mini - marts and other stores with ATMs that don't have bollards have also been targets of smash and grabs in recent years. The city could require bollards and other deterrents as a development standard for a store to open in Tukwila. • Will this have an impact on traffic safety? o The City of Everett conducted a study before increasing the number of stores they could have. The study showed no noticeable increase in crime related to marijuana, no increase in DUI stops or arrests, and no concerns based on public safety. • How does the news of the Biden Administration moving marijuana from a schedule I to schedule III drug affect the industry? o It isn't expected to have a substantial impact on the operations of stores in Washington State. It will move the industry closer to additional banking options and tax deductibility at the federal level. However, aside from recognizing the relatively lower risk of cannabis and health benefits, it isn't likely to impact store operations in the near term in Washington. 105 106 City of Tukwila City Council Planning & Community Development Committee Meeting Minutes May 13, 2024, 5:30 p.m. - Hybrid Meeting; Hazelnut Conference Room & MS Teams Councilmembers Present: Dennis Martinez, Chair; Tosh Sharp, Armen Papyan Staff Present: Marty Wine, Laurel Humphrey, Nora Gierloff, Max Baker, Isaac Gloor, Eric Dreyer Chair Martinez called the meeting to order at 5:30 p.m. BUSINESS AGENDA A. Amendments to Accessory Dwelling Unit Standards Staff briefed the committee on proposed changes to Title 18 to update ADU development standards. Committee Recommendation Forward to Planning Commission. B. Resolution: 2025 South King Housing & Homelessness Partners Work Plan Staff is seeking Council approval of a resolution to adopt the 2025 SKHHP work plan and budget in accordance with the Interlocal Agreement. Committee Recommendation Unanimous approval. Forward to May 20, 2024 Regular Meeting Consent Agenda. C. Cannabis Retail Considerations Committee members discussed potential impacts of expanding zoning opportunities for *cannabis retail, including revenue and public safety. Committee Recommendation Forward to Committee of the Whole in November 2024. MISCELLANEOUS The meeting adjourned at 6:44 p.m. 107 108 UPCOMING MEETINGS AND EVENTS JUNE 2024 City Council meetings and Council Committee meetings will be conducted in a hybrid model, with in -person and virtual attendance available. JUNE10 MON JUNE11 TUE JUNE 12 WED JUNE13 THU JUNE 14 FRI JUN 15 SAT * Community Services and Safety Committee Meeting 5:30 PM City Hall — Hazelnut Room Hybrid Meeting * Planning and Community Development Meeting 5:30 PM 6300 Building— 2nd Floor Duwamish Conference Hybrid Meeting * City Council Committee of the Whole Meeting 7:00 PM City Hall Council Chambers Hybrid Meeting GREENTUKWILA RESTORATION AT RIVERTON PARK Help Tukwila stewards on clearing invasive plants. 11:30 AM — 1:30 PM Riverton Park 13263 Macadam Rd S Click here to register. King County METRO GREEN JOBS FAIR Explore a wide variety of Metro green jobs, including entry-level, apprenticeships and trades positions within bus operations, light rail, Street Car and Water Taxi. Special focus will be on career paths for youth, women, BIPOC individuals and job seekers.. 4:00 PM — 7:00 PM Tukwila Community Center 112424 42n" Ave S Click here for information. Puget Sound Training Center He0,,, g,:oe sum success In. rewr FREE EMPLOYMENT SERVICES AND SKILLS TRAINING PROGRAM Learn about free employment services and skills training programs. Registration not required. 1:00 PM — 3:00 PM Tukwila Library 14380 Tukwila Int'l Blvd Click here for information. * Park Commission 5:30 PM Hybrid Meeting RAIN BARREL WORKSHOP Join us on this informational workshop. $20 fee includes a rain barrel. 6:30 PM — 7:30 PM Tukwila Community Center 112424 42nd Ave S Click here to register. GREEN TUKWILAT COTTONWOOD CORNER: MULCHING & WEEDING Help Tukwila stewards on clearing invasive plants. 11:00 AM — 2:00 PM Riverton Creek 37th Ave S & S 128'h St Click here to register. * Human Services Advisory Board 5:00 PM Virtual Meeting FREE PUZZLE PARTY SOCIAL Join us for a monthly gathering to swap puzzles or practice for our next Puzzle Palooza. 6:00 PM — 8:00 PM Tukwila Community Center 112424 42"d Ave S * Community Oriented Policing Citizens Advisory Board 6:30 PM Hybrid Meeting GREEN TUKWILA WALK & TALK LITTER PICK UP Learn about the Duwamish River, wildlife and native plants while picking up trash. 10:00 AM —11:30 AM Tukwila Community Center 12424 42"d Ave S Click here to register. Wstrteki SI)QTHCE#ITER CLASSIC SWAGGER CAR SHOW 9:00 AM — 4:00 PM Westfield Southcenter Mall Parking Lot King County COMMUNITY RESOURCE FAIR Social service providers will be available to help with resources such as health care, education, legal clinics and more. Reasonable accommodation upon request. 11:30 AM — 2:30 PM Tukwila Library 14380 Tukwila Int'I Blvd JUNE17 MON JUNE18 TUE JUNE 19 WED JUNE20 THU JUNE 21 FRI JUNE22 SAT * Work Session 5:30 PM City Hall Council Chambers Hybrid Meeting * City Council Regular Meeting 7:00 PM City Hall Council Chambers Hybrid Meeting KING COUNTY BAR NEIGHBORHOOD LEGAL CLINICS NEIGHBORHOOD LEGAL CLINICS INFO SESSION KCBA will provide information about the program. First come, first served. 10:30 AM — 1:00 PM Tukwila Library 14380 Tukwila Int'l Blvd Click here for information. SUMMER KICK-OFF Middle schoolers and high schoolers start your summer off in style! Get ready to dance the day away with a live DJ, dive into games, and enjoy fun activities! 12:00 PM — 2:00 PM Foster High School Stadium 4242 S 144Lh St Click here for more summer events. JUNETEENTH FREEDOM I City offices and Community Center closed. JUNETEENTH EVENT The City of Tukwila welcomes the community to attend the 4th Annual Juneteenth Commemoration. Great entertainment. Free food for the first 120 attendees! 11:00 AM —1:00 PM Tukwila Village 14350 Tukwila Intl Blvd Click here for event schedule. * Human Services Advisory Board 10:00 AM Virtual Meeting * Civil Service Commission 5:00 PM Hybrid Meeting Give Blood = Save 3 Lives 00 n URGENT NEED! DONATE AND ENTER TO WIN A BOTE INFLATABLE PADDLE BOARD AND LIFE VEST! It takes 1,000 donors a day to sustain a blood supply for patients in our community. Click here to schedule an appointment. Or call 1-800398-7888. You can also donate umbilical cord blood after the birth of your baby to save a life. Click here for information. King County PET LICENSE LATE FEES WAIVED THRU JUNE 30! Your license helps fund vital, life-saving work. 8:30 AM — 4:00 PM Mondays — Thursdays Tukwila City Hall 6200 Southcenter Blvd Or license online here. Or call 206-296-2712. CITY HALL & 6300 BUILDINGS ARE OPEN TO THE PUBLIC MONDAYS THRU THURSDAYS 8:30 AM — 4:00 PM JUN 8 - FREE FAMILY HEALTH & FITNESS DAY 9:00 AM - 12:00 PM TUKWILA COMMUNITY CENTER —12424 42ND AVE S See above for information. Click here to register. JUN 12 - RAIN BARREL WORKSHOP 6:30 PM - 7:30 PM TUKWILA COMMUNITY CENTER — 12424 42ND AVE S See above for information. Click here to register. JUN 19 - JUNETEENTH EVENT 11:00 AM - 1:00 PM TUKWILA VILLAGE — 14350 TUKWILA INTERNATIONAL BLVD See above for information. JUL 11 & AUG 8 - FREE PUZZLE PARTY SOCIALS 6:00 PM — 8:00 PM TUKWILA COMMUNITY CENTER For ages 8 and up. See above for more information. AUG 6 - NATIONAL NIGHT OUT SIGN-UP YOUR NEIGHBORHOOD BBQ! City leaders and staff, police officers and firefighters will stop by your gathering for food, fun and conversation on August 6. Click here for more information. NOW THRU AUG 29 - TREE GIVEAWAYS! Tukwila residents can apply for FREE trees. Must apply by Aug 29. Click here for more information. SPRAY PARK IS OPEN FOR THE SUMMER! 10:00 AM - 8:00 PM DAILY TUKWILA COMMUNITY CENTER — 12424 42ND AVE S Free aquatic playground for families. Have a picnic while your children have fun at the Spray Park! JOIN US FOR MANY FUN AND FREE SUMMER EVENTS! There's something for everyone. Live music and dance, movies, games and food trucks! Click here for more information. NEIGHBORHOOD WATCH GROUP HELP Police Community Engagement Coordinator can help to create a neighborhood watch group in your neighborhood and apartments. Click here to email Brooke Lamothe. FREE CRIME PREVENTION SURVEY FOR BUSINESSES TO ENHANCE SECURITY Police Community Engagement Coordinator will visit your business to conduct a security assessment and recommend making your business more secure. Allow up to 2 weeks for an appointment date confirmation. Click here to make an appointment. FOOD BANK OPENS: TUESDAYS, THURSDAYS AND SATURDAYS 10:00 AM — 2:30 PM 3118 S 140TH ST, TUKWILA VOLUNTEERS — In need of volunteers for food packaging or food distributions. To volunteer, click here to sign up. DONORS — Please donate at tukwilapantry.org/please-donate/. Donations can be dropped off on Tuesday -Saturday from 8 AM — 11 AM or by appointment. Click here for a current list of items in need. 1 0 9 Tentative Agenda Schedule MEETING 1 — REGULAR MEETING 2 — C.O.W. MEETING 3 — REGULAR MEETING 4 — C.O.W. JUNE 3 See below links for the agenda packets to view the agenda items: June 3, 2024 Work Session June 3, 2024 Regular Meeting JUNE 10 See below links for the agenda packets to view the agenda items: June 10, 2024 Committee of the Whole Meeting JUNE 17 WORK SESSION Ordinance relating to tenant protections. REGULAR MEETING APPOINTMENT Appointment to Planning Commission. CONSENT AGENDA - Ordinance revising TMC 3.14 "Sales and Use Tax for Affordable Housing". - Authorize the Mayor to sign a grant agreement with the Washington State Patrol for the National Criminal History Improvement for Fiscal Year 2023, in the amount of $86,030.00. - Authorize the Mayor to sign Amendment #2 to Contract #16-184 with Xplor Recreation (formerly known as PerfectMind) for mobile app integration, in the amount of $21,220.00. - Building Division Contract updates. UNFINISHED BUSINESS - An ordinance updating the City's Tax Codes. - Update on Surface Water Comprehensive Plan. - A resolution adopting the 2025-2030 Six -Year Transportation Improvement Program. JUNE 24 SPECIAL ISSUES - 2024 Council meeting schedule. - Ordinance updating Accessory Dwelling Unit (ADU) regulations. MEETING 1 — REGULAR MEETING 2 — C.O.W. MEETING 3 — REGULAR MEETING 4 — C.O.W. JULY 1 WORK SESSION Tukwila South Development Agreement update. REGULAR MEETING PRESENTATION Promotional Swearing in of Police Commander Phil Glover. JULY 8 JULY 15 WORK SESSION 2023-2024 Tukwila Comprehensive Plan Update: Review of Individual Elements (Part 1 of 2). REGULAR MEETING CONSENT AGENDA - Authorize the Mayor to sign contract amendment with NeoGov. - Authorize the Mayor to sign contract amendment with Foster Garvey. UNFINISHED BUSINESS - Authorize the Mayor to sign a grant agreement with King County for the 2024 Veterans, Seniors and Human Services Levy, in the amount of $229,500.00. - Discussion on 2025-2026 Biennial Budget: 1) Capital Improvement Program 2) All Funds and Projects. JULY 22 PRESENTATION Update from Recology. SPECIAL ISSUES Ordinance amending Tiny Home Village regulations. Special Meeting to follow Committee of the Whole Meeting. 110