HomeMy WebLinkAboutFIN 2025-07-28 COMPLETE AGENDA PACKET The City of Tukwila strives to accommodate individuals with disabilities.
Please contact the City Clerk’s Office at 206-433-1800 (TukwilaCityClerk@TukwilaWA.gov) for assistance.
City of Tukwila
Finance and Governance
Committee
Armen Papyan, Chair
Dennis Martinez
Verna Seal
Distribution:
A. Papyan
D. Martinez
V. Seal
T. Sharp
J. McConnell
Mayor McLeod
M. Wine
A. Youn
L. Humphrey
AGENDA
MONDAY, JULY 28, 2025 – 5:30 PM
ON-SITE PRESENCE:
TUKWILA CITY HALL
HAZELNUT CONFERENCE ROOM
6200 SOUTHCENTER BOULEVARD
REMOTE PARTICIPATION FOR THE PUBLIC:
1-253-292-9750, ACCESS CODE: 441656166#
Click here to: Join Microsoft Teams Meeting
For Technical Support: 1-206-433-7155
Item Recommended Action Page
1.
BUSINESS AGENDA
a. Ordinance Amending Business License Regulations
Adam Schierenbeck, Acting Fiscal Manager
b. Compensation Policy Discussion
TC Croone, Chief People Officer
c. 2026 Budget Adjustment Process Discussion
Aaron Be Miller, Finance Director
d. 2025 2nd Quarter Financial Report
Tony Cullerton, Deputy Finance Director
a. Forward to 8/11 C.O.W. &
08/18 Regular Consent
b. Return to 8/25 Committee
c. Discussion only
d. Discussion only
Pg.1
Pg.23
Pg.41
Pg.43
2. MISCELLANEOUS
Next Scheduled Meeting: August 25, 2025
City of Tukwila
Thomas McLeod, Mayor
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
FROM: Aaron BeMiller, Finance Director
BY: Adam Schierenbeck, Acting Fiscal Manager
CC: Thomas McLeod
DATE: July 22, 2025
SUBJECT: Business Licensing – Amendments to Chapter 5.04 TMC
ISSUE
The Finance Department is recommending amendments to Chapter 5.04 of the Tukwila
Municipal Code (TMC) concerning business licensing. The amendments will align the code with
current practice and state law, create administrative efficiencies, and strengthen enforcement of
the City’s business licensing requirements.
BACKGROUND
In 2019, the City joined into a partnership with the Washington State Department of Revenue
(DOR) for administering City business license applications and issuing City business license
endorsements. Staff have identified the need to align the TMC with current practice as it relates
to DOR’s administration of business licenses, in addition to improving other areas of the code.
Also, RCW 35.90.080 requires the City to adopt the mandatory provisions of the model ordinance
developed by Washington cities when imposing a general business license requirement. Effective
January 1, 2026, the minimum threshold under which a nonresident business is exempt from
paying a business license fee will increase from $2,000 to $4,000, per the model ordinance.
DISCUSSION
Staff are proposing the following amendments to administer business licensing. An amendment
to the minimum threshold is required by state law.
Definition Changes
Certain definition changes are recommended based upon definitions that have been adopted by
other Washington cities. The new definitions add clarity and do not otherwise alter the City’s
business licensing requirements.
Purpose of Business License Regulations
The business licensing provisions are deemed an exercise of the power of the City to license for
regulation and for revenue. Ensuring the legality of businesses and compliance with other
sections of the TMC, for which separate code enforcement provisions already exist, is
secondary and distinct from issuance of a general business license. It is recommended that the
purpose statement be amended accordingly, and that a new section be added to clarify that the
issuance of a business license does not indicate the legality of the business.
Minimum threshold
The Washington State business license model ordinance provides that if the annual gross
income derived by a nonresident within Tukwila does not exceed $2,000 per calendar year, then
the business license fee is waived. This threshold amount will increase to $4,000 effective
January 1, 2026, and will subsequently be adjusted every 48 months based on the Consumer 1
INFORMATIONAL MEMO
Page 2
https://tukwilawa.sharepoint.com/sites/mayorsoffice/cc/CC Docs/2025 AGENDAS/2025 Agenda Packets/2025 FIN - Agenda Packets/07-28-25 FIN/Originals/1b -
Ordinance BL Regulations/Informational Memorandum (Info Memo).docx
Price Index for each of the preceding four years. This change is required by state law.
Businesses with gross income under the threshold are still required to apply for and obtain a
City business license.
Enforcement
New and amended enforcement provisions are recommended to more effectively administer
and enforce the City’s business licensing requirements. These include:
• A more efficient means for staff to assess underpaid license fees, including the right to
estimate the license fee due if the business has not kept or does not provide requested
information to substantiate the proper amount due.
• Stronger enforcement tools for failure to follow the business licensing requirements,
including the possibility of issuing a criminal violation or injunction.
• Specific language stating that the Finance Director and staff have the right to inspect
documentation or places of business to ensure compliance with business license
regulations and may call upon other city departments to ensure compliance.
FINANCIAL IMPACT
The code changes are not anticipated to have a significant financial impact on business license
fee revenues. The change to the minimum threshold may result in reduced business license fee
revenue from nonresident businesses. However, this amount will likely be offset by a greater
ability to assess and enforce past due or underpaid license fees.
RECOMMENDATION
The Council is being asked to approve the ordinance and consider this item at the August 11,
2025 Committee of the Whole Meeting and subsequent August 18, 2025 Regular Meeting.
ATTACHMENTS
A. Draft Business License Ordinance
B. 2026 Business License Model Threshold Update (from AWC)
2
2025 Legislation: Business Licensing Fees Page 1 of 16
Version: 7/22/25
Staff: A. Schierenbeck
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON; AMENDING VARIOUS ORDINANCES
AS CODIFIED THROUGHOUT TUKWILA MUNICIPAL CODE
(TMC) CHAPTER 5.04, “BUSINESS LICENSES & REGULATIONS,
LICENSES GENERALLY”; REPEALING TMC SECTIONS 5.04.050,
5.04.080, AND 5.04.105; ESTABLISHING TMC SECTIONS 5.04.140
AND 5.04.150; TO AMEND THE BUSINESS LICENSE FEES,
MINIMUM THRESHOLD AND ADMINISTRATIVE PROVISIONS
RELATED TO BUSINESS LICENSING; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, in 2019, the City joined into a partnership with the Washington State
Department of Revenue (DOR) for administering City business license applications and
issuing City business license endorsements; and
WHEREAS, RCW 35.90.080 requires the City to adopt the mandatory provisions of
the model ordinance developed by Washington cities when imposing a general business
license requirement, including a minimum threshold under which a nonresident business
is relieved of the requirement to pay the business license fee, which will be amended
effective January 1, 2026; and
WHEREAS, additional amendments to the City’s business licensing code will align
the code with current practice, create administrative efficiencies, and strengthen
enforcement of the City’s business licensing requirements;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. TMC Section 5.04.010 Amended. Ordinance Nos. 2315 §1 (part), 2333
§1, 2356 §1, 2381 §1, 2496 §1, 2544 §2, and 2588 §2, as codified at TMC Section 5.04.010,
“Definitions,” are hereby amended to read as follows:
5.04.010 Definitions
For the purpose of this chapter, the following definitions shall apply:
DRAFT
3
2025 Legislation: Business Licensing Fees Page 2 of 16
Version: 7/22/25
Staff: A. Schierenbeck
1. “Business,” means and includes all activities, occupations, trades, pursuits, or
professions located and/or engaged in within the City, that involves the manufacturing or
processing of materials of any type; the sale of goods, wares or merchandise; the
rendition of services or the repair of goods, wares or merchandise for any consideration
with the object of gain, benefit or advantage to the person engaging in the same or to any
other person or class, directly or indirectly, and includes nonprofit enterprises, whether or
not an office or physical location for the business lies within the City limits.
2. “Department,” means Finance Department.
3. “Director,” means the Finance Director or his or her designee.
4. “Engaging in business” means commencing, conducting, or continuing in business,
and also the exercise of corporate or franchise powers, as well as liquidating a business
when the liquidators thereof hold themselves out to the public as conducting such business.
a. This section sets forth examples of activities that constitute engaging in
business in the City and establishes safe harbors for certain of those activities so that a
person who meets the criteria may engage in de minimus business activities in the City
without having to pay a business license fee. The activities listed in this section are
illustrative only and are not intended to narrow the definition of "engaging in business" as
defined above. If an activity is not listed, whether it constitutes engaging in business in the
City shall be determined by considering all the facts and circumstances and applicable law.
b. Without being all inclusive, any one of the following activities conducted within
the City by a person, or its employee, agent, representative, independent contractor, broker
or another acting on its behalf constitutes engaging in business and requires a person to
register and obtain a business license:
(1) Owning, renting, leasing, maintaining, or having the right to use, or using,
tangible personal property, intangible personal property, or real property permanently or
temporarily located in the City.
(2) Owning, renting, leasing, using, or maintaining, an office, place of
business, or other establishment in the City.
(3) Soliciting sales.
(4) Making repairs or providing maintenance or service to real or tangible
personal property, including warranty work and property maintenance.
(5) Providing technical assistance or service, including quality control, product
inspections, warranty work, or similar services on or in connection with tangible personal
property sold by the person or on its behalf.
(6) Installing, constructing, or supervising installation or construction of, real
or tangible personal property.
(7) Soliciting, negotiating, or approving franchise, license, or other similar
agreements.
(8) Collecting current or delinquent accounts.
4
2025 Legislation: Business Licensing Fees Page 3 of 16
Version: 7/22/25
Staff: A. Schierenbeck
(9) Picking up and transporting tangible personal property, solid waste,
construction debris, or excavated materials.
(10) Providing disinfecting and pest control services, employment and labor
pool services, home nursing care, janitorial services, appraising, landscape architectural
services, security system services, surveying, and real estate services including the listing
of homes and managing real property.
(11) Rendering professional services such as those provided by accountants,
architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers,
baseball clubs and other sports organizations, chemists, consultants, psychologists, court
reporters, dentists, doctors, detectives, laboratory operators, teachers, veterinarians.
(12) Meeting with customers or potential customers, even when no sales or
orders are solicited at the meetings.
(13) Training or recruiting agents, representatives, independent contractors,
brokers or others, domiciled or operating on a job in the City, acting on its behalf, or for
customers or potential customers.
(14) Investigating, resolving, or otherwise assisting in resolving customer
complaints.
(15) In-store stocking or manipulating products or goods, sold to and owned by
a customer, regardless of where sale and delivery of the goods took place.
(16) Delivering goods in vehicles owned, rented, leased, used, or maintained
by the person or another acting on its behalf.
c. If a person, or its employee, agent, representative, independent contractor,
broker or another acting on the person’s behalf, engages in no other activities in or with the
City but the following, it need not register and obtain a business license.
(1) Meeting with suppliers of goods and services as a customer.
(2) Meeting with government representatives in their official capacity, other
than those performing contracting or purchasing functions.
(3) Attending meetings, such as board meetings, retreats, seminars, and
conferences, or other meetings wherein the person does not provide training in connection
with tangible personal property sold by the person or on its behalf. This provision does not
apply to any board of director member or attendee engaging in business such as a member
of a board of directors who attends a board meeting.
(4) Renting tangible or intangible property as a customer when the property is
not used in the City.
(5) Attending, but not participating in a "trade show" or "multiple vendor
events". Persons participating at a trade show shall review the City's trade show or multiple
vendor event ordinances.
(6) Conducting advertising through the mail.
5
2025 Legislation: Business Licensing Fees Page 4 of 16
Version: 7/22/25
Staff: A. Schierenbeck
(7) Soliciting sales by phone from a location outside the City.
d. A seller located outside the City merely delivering goods into the City by means
of common carrier is not required to register and obtain a business license, provided that it
engages in no other business activities in the City. Such activities do not include those in
subsection 5.04.010(4)(c).
e. The City expressly intends that engaging in business include any activity
sufficient to establish nexus for purposes of applying the license fee under the law and the
constitutions of the United States and the State of Washington. Nexus is presumed to
continue as long as the taxpayer benefits from the activity that constituted the original
nexus generating contact or subsequent contacts.
5. “License or licensee,” as used generally in this chapter, means and includes
respectively the words “permit” or “permittee” or the holder for any use or period of time
of any similar privilege, wherever relevant to any provision of this chapter or other law or
ordinance means any business that applies for or is granted a business license. The term
shall also mean the person who submits a business license application for approval, the
owner or operator of a business, and any corporation, partnership, nonprofit, or
organization which owns or operates the business.
6. “Nonprofit organization” includes individual person(s), partnerships, joint ventures,
societies, associations, churches, clubs, trustees, trusts or corporations; or any officers,
agents, employees, factors or any kind of personal representatives of any thereof, in any
capacity, acting either for himself or any other person under either personal appointment
or pursuant to law who qualifies under definition of and certification by the Internal
Revenue Service as nonprofit.
76. “Person,” means any individual, receiver, agent, trustee in bankruptcy, trust,
estate, firm, co-partnership, joint venture, company, joint stock company, business trust,
corporation, society, or group of individuals acting as a unit, whether mutual, cooperative,
fraternal, nonprofit or otherwise.
87. “Person engaged in business” means the owner or one primarily beneficially
interested in lawful business for profit and not employees.
98. “Home occupation” means any business conducted in a residence within the
corporate city limits of Tukwila, such business being subject to the requirements set forth in
TMC Chapter 18.06, “Definitions,” in the section entitled “Home Occupation.”
109. “Employee” means any individual employed at any business who performs any
part of their duties within the City of Tukwila including all full-time, part-time, and temporary
employees or workers. The term includes self-employed persons, sole proprietors, owners,
officers, managers, and partners. An independent contractor is not an employee. and
includes each of the following persons who are not required by the City to have his/her/its
own separate City of Tukwila business license:
a. Any person employed at any business who performs any part of their duties
within the City of Tukwila or reports from a location within the City’s corporate limits; and
6
2025 Legislation: Business Licensing Fees Page 5 of 16
Version: 7/22/25
Staff: A. Schierenbeck
b. Any person who is on the business’s payroll, andincludes all full-time, part-time,
and temporary employees or workers ; and
c. Owners, officers, managers, and partners; and
d. Any other person who performs work, services or labor at the business including, but not
limited to, family members, regardless of whether they receive a wage from the business.
e. Self-employed persons, sole proprietors, owners, officers, managers, and partners; and
f. Any other person who performs work, services or labor at the business, including an
independent contractor who may be exempt from requirements to have a separate City of
Tukwila business license. Employee is a unit of measure used to determine the Business
License fee.
10. “Business Licensing Service” or “BLS” means the office within the Washington
State Department of Revenue providing business licensing services to the City.
11. “Business license” means a license issued by the City authorizing a person to
engage in business within the City. “Business license” also means the licensing document
produced by the Business Licensing Service upon which the City-issued business license
appears as an endorsement.
12. “City” means the City of Tukwila.
13. “Place of business” means a temporary or permanent physical location within City
limits where business is conducted or is intended to be conducted.
Section 2. TMC Section 5.04.012 Amended. Ordinance No. 2315 §1 (part), as
codified at TMC Section 5.04.012, “Purpose,” is hereby amended to read as follows:
5.04.012 Purpose
The purpose provisions of this chapter shall be deemed an exercise of the power of
the City to license for regulation and for revenue. is to regulate and insure the legal
conduct of businesses, assist in the effective administration of health, fire, building, zoning
and other codes of the City, to impose fees for revenue purposes, and to provide a means
for obtaining public information and compiling statistical information on existing and new
businesses in the City.
Section 3. TMC Section 5.04.020 Amended. Ordinance Nos. 2315 §1 (part), 2333
§3, 2356 §2, 2381 §3, 2496 §2, 2544 §3, and 2588 §4, as codified at TMC Section 5.04.020,
“Applications and fees required,” is hereby amended to read as follows:
5.04.020 Applications and fees required
A. Application Required. Any person desiring to establish or conduct any business
enterprise or undertaking within the corporate limits of the City shall first file a master
business license application through the BLSWashington State Department of Licensing
Master License Service in coordination with the City of Tukwila Finance Department for
a license to conduct such business. The application shall be upon a form furnished by
the BLS Washington State Department of Licensing Master License Service on which the
7
2025 Legislation: Business Licensing Fees Page 6 of 16
Version: 7/22/25
Staff: A. Schierenbeck
applicant shall state the company name and address; the nature of the business activity
or activities in which he/she desires to engage; the place where the business will be
conducted; the number of employees, whether full or part-time, on the payroll as of
January 1, or, if a new business, the number to be employed on the opening date; the
Washington State Unified Business Identifier (UBI) number; and other information
pertaining to the business as required by the City or BLS. The applicant shall be required
to provide all information requested on said form and failure to do so shall be grounds for
refusing to issue the business license. If a person maintains more than one place of
business within the City, a separate general business license registration is required for
each business. Owners of residential rental property are not subject to the application
requirements in this chapter but shall adhere to the application rental business license
and inspection program requirements in TMC Chapter 5.06.
B. Fee – General. 1. The application must be accompanied by the appropriate
application business license fee in accordance with the fee schedule as adopted by
separate resolution of the City Council, as well as the Master License ServiceBLS
handling fee required by RCW 19.02.075. For persons with a place of business in
Tukwilathe City, other than a home occupation,T the business license fee for the annual
license (Business License fee) issued under this chapter shall be determined based on
the total number of employees. The business license fee shall be determined by
multiplying the appropriate Business License fee by the number of employees working at
or reporting from a location within the City’s corporate limits, in accordance with the fee
schedule adopted by resolution of the City Council. In no event shall the Business
License fee be less than the minimum fee set forth in this chapter. If the number of
employees is not known at the time of application or renewal of the license, the business
shall estimate the maximum number of employees they anticipate working any time
during the 12-month period subject to licensure and remit the associated business license
fee.
2. It will be the responsibility of the business to determine the total number of employees
and, if required, demonstrate to the satisfaction of the Finance Director that the
information pertaining to the Bbusiness Llicense fee is accurate. Businesses without a
full year of operating history shall estimate the number of employees that will be employed
in a 12-month period.
C. Minimum ThresholdFee.There shall be an annual minimum fee for a Business
License in accordance with the fee schedule adopted by resolution of the City Council.
1. For purposes of the license by this chapter, any person or business whose annual
value of products, gross proceeds of sales, or gross income of the business in the City is
equal to or less than the threshold amount provided in this subsection $2,000 and who
does not maintain a place of business within the City, shall submit a business license
registration to the Finance Director or designee but is exempt from the business license
fee requirement as provided in this chapter. The threshold does not apply to regulatory
license requirements or activities that require a specialized permit.
1. Prior to January 1, 2026, the threshold amount is $2,000 per calendar year.
2. Beginning January 1, 2026, the threshold amount is $4,000 per calendar
year. The threshold amount will be adjusted every forty-eight months on January 1, by an
8
2025 Legislation: Business Licensing Fees Page 7 of 16
Version: 7/22/25
Staff: A. Schierenbeck
amount equal to the increase in the Consumer Price Index (“CPI”) for “West Urban, All Urban
Consumers” (CPI-U) for each 12-month period ending on June 30 as published by the
United States Department of Labor Bureau of Labor Statistics or successor agency. To
calculate this adjustment, the current rate will be multiplied by one plus the cumulative four-
year (forty-eight-month) CPI increase using each 12-month period ending on June 30 of
each prior year and rounded to the nearest $100. However, if any of the annual CPI
increases are more than five (5) percent, a five (5) percent increase will be used in
computing the annual basis, and if any of the annual CPI decreased during the forty-eight-
month period, a zero (0) percent increase will be used in computing the annual basis.
2. Businesses doing business in the City that have no employees physically
working within the City’s corporate limits shall pay the minimum fee required under this
chapter.
3. An entity subject to exemption pursuant to TMC Section 5.04.090 need not pay
a Business License fee. An entity engaging in some activities or functions that are exempt
from the Business License fee and some that are not exempt shall pay a Business License
fee based on the number of employees involved in the functions or activities that are not
exempt.
D. New Businesses. The Business License fee for a new business shall be based
on the estimated number of employees that will work in Tukwila for a 12-month period.
If, during the first license year for a new business, the City determines the actual number
of employees is significantly different than the estimated number identified by the
business owner, the amount of the Business License fee will be recalculated for the new
business. If the revised Business License fee is higher than the original Business License
fee paid by the business owner for the first license year, the business owner must pay the
difference to the City within 30 days after written notice of the amount owed is sent to the
business owner by the City.
ED. Over-reporting of Employees. In the event the licensee business owner
miscounted overreported the number of employees, by an error factor of more than 15%
and paid an excess Bresulting in an overpayment of the business Llicense fee as a result,
a business the licensee may request that the City refund the overpayment. The request
must be made in writing to the Finance Department, and the City must receive the refund
request and all supporting documentation no later than 60 days after the end of the
calendar year in which the error overpayment was made. If the City is satisfied the
business owner licensee paid an excess Bbusiness Llicense fee, the City will refund the
excess amount paid to the business owner.
FE. Under-reporting of Employees. If, at the time of license renewal, the City
determines the business owner under-reported the number of employees for the
preceding year license period or has otherwise underpaid the business license fee
properly dueby an error factor of more than 15%, the business shall pay the balance of
the corrected Bbusiness Llicense fee (calculated as the difference between the paid
Business License fee and the corrected Business License fee). The Finance Director
shall mail written notice of the balance due to the business owner, and the business shall
pay the balance due to the City within 30 days of the date the written notice is mailed by
the City. A penalty of 20% of the balance due will be applied if payment is not received
9
2025 Legislation: Business Licensing Fees Page 8 of 16
Version: 7/22/25
Staff: A. Schierenbeck
within 30 days. An additional penalty as adopted by separate resolution of the City
Council shall be assessed if payment is not received by the notice due date or any
extension thereof.
G. Payment by Draft or Check. Payment made by draft or check shall not be
deemed a payment of the Business License fee unless and until the same has been
honored in the usual course of business, nor shall acceptance of any such check or draft
operate as a quittance or discharge of the Business License fee unless and until the check
or draft is honored. Any person who submits a Business License fee payment by check
to the Washington State Department of Licensing Master License Service or City,
pursuant to the provisions of this chapter, shall be assessed an NSF fee set by the
Finance Director if the check is returned unpaid by a bank or other financial institution for
insufficient funds in the account or for any other reason.
Section 4. TMC Section 5.04.030 Amended. Ordinance Nos. 2315 §1 (part) and
2588 §5, as codified at TMC Section 5.04.030, “Issuance of a license and annual renewal,”
is hereby amended to read as follows:
5.04.030 Issuance of a license and annual renewal
A. Upon review and approval of the a business license application by the City, the
BLS Washington State Department of Licensing Master License Service or the Finance
Director or designee shall issue a business license to the applicant. The license shall
grant to the applicant the privilege to conduct such business at a designated location in
the City for the license period set forth in TMC Section 5.04.040.
B. Persons continuing to engage in business within the City shall renew their
business license(s) each year. Businesses must pay a renewal fee, as well as the
BLSMaster License Service handling fee required by RCW 19.02.075. The annual
business license renewal fee shall be in accordance with the fee schedule adopted by
resolution of the City Council. The annual fee may be prorated in order to conform the
license expiration date with the expiration date established by the Master License
Service.Persons who do not renewing their business license by the expiration date may
be subject to a late renewal penalty charged by the Master License ServiceBLS as
provided in RCW 19.02.085.
C. Failure to renew the a business license within one hundred twenty (120) days of
expiration will result in the cancellation of the business license and will requires a new
application for a business license to engage in business in the City.
Section 5. TMC Section 5.04.040 Amended. Ordinance Nos. 2315 §1 (part), 2333
§4, and 2356 §3, as codified at TMC Section 5.04.040, “Prorating fee,” is hereby amended
to read as follows:
5.04.040 License periodProrating fee
The license fee set forth in this chapter for new business license applications shall
be for the calendar period beginning the date the business license application is submitted
by the licensee through the last day of the same month in the following year. The license
fee for business license renewals shall be for one year following the date of the prior
10
2025 Legislation: Business Licensing Fees Page 9 of 16
Version: 7/22/25
Staff: A. Schierenbeck
business license expiration date. , and each person engaged in business must pay the
full license fee for the current year. License fees are notn refundable and are not prorated,
except as provided in TMC Section 5.04.100, regardless of whether the business
operates for the entire license period calendar year, or whether the business license is
denied, revoked, withdrawn or suspended with cause.
Section 6. Repealer. Ordinance Nos. 2315 §1 (part), 2333 §5, 2356 §, 2381 §4, 2496
§3, and 2544 §4, as codified at TMC Section 5.04.050, “Late acquisition or renewal”, are
hereby repealed, thereby eliminating this section:
5.04.050 Late acquisition or renewal
A. Penalty. For new businesses, failure to pay the Business License fee by the first
day of commencing business operations pursuant to TMC Section 5.04.020 will result in
a late acquisition penalty in accordance with the fee schedule adopted by resolution of
the City Council. For renewing businesses, failure to pay the Business License renewal
fee by January 31st shall constitute delinquency and shall result in a penalty in
accordance with the fee schedule adopted by resolution of the City Council. No business
license and/or renewal for the current period shall be granted until all delinquent fees,
together with penalties, have been paid in full. The Finance Director or his/her designee
is authorized, but not obligated, to waive all or any portion of the penalties and interest
provided herein in the event the Finance Director determines that the late payment was
the result of excusable neglect or extreme hardship.
B. Collection of Fees and Penalties. Any license fee due and unpaid under this
chapter, and all penalties thereon, shall constitute a debt to the City and may be collected
in court proceedings in the same manner as any other debt in like amount, which remedy
shall be in addition to any and all other existing remedies.
C. Revocation of License. The Finance Director may revoke any business license
issued pursuant to this chapter to any business or other person who is in default in
payment of any license fee hereunder, or who shall otherwise fail to comply with any of
the provisions of this chapter. Notice of such revocation shall be issued pursuant to TMC
Section 5.04.110.D. On and after the date of the notice of revocation, any business
subject thereto that continues to engage in business shall be deemed to be operating
without a license, and shall be subject to any and all penalties herein provided.
D. There shall be a penalty to reinstate any business license revoked through
nonpayment of the Business License fee. The penalty shall be identified in the fee
schedule adopted by resolution of the City Council.
Section 7. TMC Section 5.04.060 Amended. Ordinance No. 2315 §1 (part), as
codified at TMC Section 5.04.060, “Transferability,” is hereby amended to read as follows:
5.04.060 Transferability
The license granted in pursuance hereof shall be personal to the licensee and it shall
not be assignable or transferable to any other person. A change in the Unified Business
Identifier issued by the Washington State Department of Revenue will require the
11
2025 Legislation: Business Licensing Fees Page 10 of 16
Version: 7/22/25
Staff: A. Schierenbeck
submission of a new business license application and payment of the applicable business
license fee as set forth in this chapter.
Section 8. TMC Section 5.04.070 Amended. Ordinance Nos. 2315 §1 (part), 2333
§6, 2356 §5, 2381 §5, and 2496 §4, as codified at TMC Section 5.04.070, “Change in UBI
#, ownership, physical location or nature of business,” is hereby amended to read as follows:
5.04.070 Change in UBI #, ownership, physical location or nature of business
The license granted pursuant hereto shall be used to conduct the particular business
or type of business at the designated address for which such license is issued. Any
license holder with a change in the nature of the business, a change in the Unified
Business Identifier (UBI) issued by the Washington State Department of Licensing, or a
change in the physical location of the business, and/or a change in ownership of the
business shall immediately submit an newapplication for licensure to the BLSFinance
Department documenting the relevant change(s). A change in the UBI or a change in
ownership for the business will require payment of the applicable license fee set forth in
the fee schedule adopted by resolution of the City Council, in addition to the submission
of a new application.
Section 9. Repealer. Ordinance No. 2315 §1 (part), as codified at TMC Section
5.04.080, “Required – Display,” is hereby repealed, thereby eliminating this section:
5.04.080 Required – Display
It is unlawful for any person to engage in or carry on any business activity in the
City without first procuring a license as provided in this chapter. The license shall
thereafter be prominently displayed in the place of business of the applicant.
Section 10. TMC Section 5.04.090 Amended. Ordinance Nos.2315 §1 (part), 2333
§7, 2356 §6, 2544 §5, 2588 §6, and 2593 §2, as codified at TMC Section 5.04.090,
“Exemption,” is hereby amended to read as follows:
5.04.090 Exemptions
A. Exemptions. The following persons entities may claim an exemption are
exempt from the Bbusiness Llicense fee, but if exempt under this subsection such
persons entities shall still register apply for and obtain a business license under this
chapter:
1. Certain Organizations exempt from federal income tax under a
provision of 26 USC Section 501(c). An Such organization that files with the City a
copy of its current IRS 501(c)(3) exemption determination letter issued by the must be
able to show satisfactory proof from the Internal Revenue Service (IRS) of its tax exempt
status, except in the case of religious organizations which are assumed by the IRS of
being exempt from taxes under 26 USC Section 501(c)(3) without application for or
issuance of a determination letter by the IRS.
12
2025 Legislation: Business Licensing Fees Page 11 of 16
Version: 7/22/25
Staff: A. Schierenbeck
2. A governmental entity that engages solely in the exercise of governmental
functions. Activities that are not exclusively governmental, such as some of the activities
of a hospital or medical clinic, are not exempt under this chapter.
3. A nonprofit business operated exclusively for a religious purpose, upon
furnishing proof to the Finance Director of its nonprofit status. For the purposes of this
chapter, the activities that are not part of the core religious functions are not exempt.
4. A civic group, service club, or social organization that is not engaged in any
profession, trade, or occupation, but is organized to provide civic, service, or social
activities in the City.
a. Examples of such organizations include but are not limited to:
Soroptomists, Kiwanis, Lions’ Rotary, American Legion, children’s and adults’ athletic
leagues and similar types of groups, clubs or organizations.
53. A court interpreter who provides an oral translation between speakers who
speak different languages, and who is either a certified interpreter, qualified interpreter,
or registered interpreter, and who makes less than $12,000 in gross annual revenue in
Tukwila, Washington. Certified, qualified and registered interpreters are defined as
follows:
a. "Certified interpreter" means an interpreter who is certified by the
administrative office of the courts.
b. "Qualified interpreter" means a person who is readily able to interpret
or translate spoken and written English for non-English-speaking persons and to interpret
or translate oral or written statements of non-English-speaking persons into spoken
English.
c. "Registered interpreter" means an interpreter who is registered by the
administrative office of the courts.
64. A public card room (also known as a social card room) with a house-banked
license.
B. Nothing in this chapter shall be construed to require a license for any farmer
solely engaged in the business of, gardener, or other person to selling, delivering or
peddlinge any fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats or any
farm produce or ediblesother agricultural product that is raised, caught, produced or
manufactured by such person in any place within the State. “Agricultural product” does
not include cannabis or cannabis products as defined in RCW 69.50.101.
Section 11. TMC Section 5.04.100 Amended. Ordinance Nos. 2315 §1 (part) and
2588 §7, as codified at TMC Section 5.04.100, “Failure to Pay Fee,” is hereby amended to
read as follows:
5.04.100 Failure to Pay Fee
A. If any person engaged in business fails or refuses to pay the required license fee
for any yearperiod of time as herein provided, they shall not be granted a license for the
13
2025 Legislation: Business Licensing Fees Page 12 of 16
Version: 7/22/25
Staff: A. Schierenbeck
current year until such delinquent license fees in accordance with the fee schedule
adopted by resolution of the City Council have been paid, in addition to the current years’
required fee(s)the Director shall assess all license fee amounts that should have been
paid for the last four years, as determined by the Director, plus a penalty as adopted by
separate resolution of the City Council. Such fees may be prorated as the City deems
necessary if the assessment period is less than a 12-month license period. Such fees
may be collected by the City by proper legal action brought for that purpose if any person
engaged in business fails or refuses to pay the license fee. This remedy is cumulative
and not exclusive.
B. If a person fails or refuses a Department request to provide or make available
records to determine the amount of the license fee due under this chapter, the Director is
authorized to determine the amount of the license fee payable by obtaining facts and
information upon which to base the estimate of the fees due. Such fee assessment shall
be deemed prima facie correct and shall be the amount of the business license fee owing
to the City by the person.
C. The balance of the business license fee shall be due within 30 days of the date
the written notice is mailed by the City. An additional penalty as adopted by separate
resolution of the City Council shall be assessed if payment is not received by the notice
due date or any extension thereof. Business license fees may be collected by the City by
proper legal action brought for that purpose if any person engaged in business fails or
refuses to pay the license fee. This remedy is cumulative and not exclusive.
Section 12. Repealer. Ordinance Nos. 2315 §1 (part) and 2588 §8, as codified at
TMC Section 5.04.105, “Additional Requirements for Issuance of Business License,” is
hereby repealed, thereby eliminating this section:
5.04.105 Additional Requirements for Issuance of Business License
A. A business license will only be issued provided the building, structure, operation
or location of the business for which the license is sought complies with the requirements
or standards of the Tukwila Municipal Code.
B. In any case where an applicant seeks a business license for a business to be
located in a building or structure for which a building or land use permit is required to
operate the business as proposed, whether as a newly constructed building or structure
or a remodeled building or structure, the permit process, including final
inspections/issuance of occupancy permits, shall be completed prior to issuance of a
business license.
C. In any case where an applicant seeks a business license for a business to be
located in a building or structure for which no building or land use permit is required to
operate the business as proposed, the building department may require the business
premises to be inspected for compliance with life and safety codes. If the inspection
reveals outstanding code violations, the business license will not be issued until all life
and safety code violations are resolved.
14
2025 Legislation: Business Licensing Fees Page 13 of 16
Version: 7/22/25
Staff: A. Schierenbeck
Section 13. TMC Section 5.04.110 Amended. Ordinance Nos. 2315 §1 (part), 2333
§8, 2352 §2, 2496 §5, and 2588 §9, as codified at TMC Section 5.04.110, “Denial,
Suspension, Revocation,” is hereby amended to read as follows:
5.04.110 Denial, Suspension, Revocation
A. The Finance Director may deny any business license application pursuant to
TMC Section 5.04.105.
B. A. The Finance Director may deny, suspend or revoke any business license
under this chapter where one or more of the following conditions exist:
1. The licensee is in default of any fee, chargestax or amounts due and payable
to the City of Tukwila, as outlined in the Tukwila Municipal Code or City policy.
2. The license was procured by fraud or by a false or misleading representation
of fact in the application, or in any report or record required to be filed with the Finance
Department.
3. The building, structure, equipment, operation or location of the business for
which the license was issued does not comply with the requirements or standards of the
Tukwila Municipal Code.
4. The license holder, his or her employee, agent, partner, director, officer or
manager has knowingly violated any provisions of any chapter of the Tukwila Municipal
Code, or has knowingly permitted, failed to prevent, or has otherwise allowed a violation
of any of the provisions of any chapter of the Tukwila Municipal Code to occur on his or
her business premises.
5. The license holder, his or her employee, agent, partner, director, officer or
manager has repeatedly violated any provision of City policies or the Tukwila Municipal
Code after having received notice of such violation.
6. Conduct of the business would be in violation of any local, state or federal
law, rule or regulation prohibiting the conduct of that type of business.
7. The property at which the business is located has been determined by a
court to be a chronic nuisance property, a Violation Notice and Order for a chronic
nuisance property has been issued and not timely remedied or appealed, or the Hearing
Examiner has determined the property to be a chronic nuisance property, as provided in
TMC Chapter 8.27.
8. The building or structure for which the licensee seeks a business license
requires a building or land use permit under any provision of City policies or the Tukwila
Municipal Code for which the permit process, including final inspections and/or issuance
of occupancy permits, has not been completed.
9. The building or structure for which the licensee seeks a business license has
not been inspected for compliance with life and safety codes, if such are required under
any provision of City policies or the Tukwila Municipal Code, or if such inspection reveals
outstanding code violations.
15
2025 Legislation: Business Licensing Fees Page 14 of 16
Version: 7/22/25
Staff: A. Schierenbeck
CB. Upon determination that grounds for denial, suspension or revocation of a license
exist, the Finance Director shall send the licenseeapplicant or license holder a Notice of
Denial, Suspension or Revocation. The Notice of Denial, Suspension or Revocation shall
set forth the grounds for and terms of the denial, suspension or revocation, and a
statement advising the applicant or license holder that he/she may appeal the Notice of
Denial, Suspension or Revocation in accordance with the provisions of TMC Section
5.04.112. The filing of such appeal shall stay the action of the Finance Director pending
decision on the appeal by the City Hearing Examiner or other hearing body pursuant to
TMC Section 5.04.112.
DC. Receipt of the Notice of Denial, Suspension or Revocation. The Notice of
Denial, Suspension or Revocation shall be: (1) sent to the licenseeapplicant or license
holder by registered mail at the address provided on the license application; (2) hand
delivered to the address provided on the license application; or (3) posted upon the
premises where such licenseeapplicant or license holder conducts the business that is
the subject of the denied, suspended or revoked license. Notice shall be deemed
received by the licenseeapplicant or license holder upon posting, hand delivery, or 3
business days after mailing, whichever occurs first.
D. Ten (10) calendar days after receipt of the notice of denial, suspension, or
revocation, any business subject thereto that continues to engage in business shall be
deemed to be operating without a license and shall be subject to penalties and
enforcement as provided in TMC Section 5.04.115, unless an appeal has been filed
pursuant to TMC Section 5.04.112 for which a written decision has not been issued.
E. There shall be assessed a penalty to reinstate any business license that has
been revoked or suspended under this subsection, as adopted by separate resolution of
the City Council.
Section 14. TMC Section 5.04.115 Amended. Ordinance Nos. 2315 §1 (part) and
2549 §2, as codified at TMC Section 5.04.115, “Penalties,” is hereby amended to read as
follows:
5.04.115 Violations and Enforcement Penalties
Any violation of this chapter, or failure to comply with any of the requirements of this
chapter, may be enforced as provided for in this section. Each separate date, or portion
thereof, during which any violation occurs shall constitute a separate violationshall be
subject to enforcement and penalties as prescribed in TMC Chapter 8.45 and the
issuance of a Notice of Violation in accordance with TMC Section 8.45.070.
A. Civil infraction. A business, licensee, or person who violates any provision of
this chapter commits a Class 1 civil infraction as set forth in RCW 7.80.120(1)(a), as
currently enacted or hereafter amended. An infraction issued pursuant to this section shall
be issued by code enforcement officers, filed in the Tukwila Municipal Court and
processed in the same manner as other infractions filed in the Tukwila Municipal Court.
If a business, licensee, or person cited for failure to obtain a business license appears
before the Tukwila Municipal Court and provides written evidence that he or she obtained
16
2025 Legislation: Business Licensing Fees Page 15 of 16
Version: 7/22/25
Staff: A. Schierenbeck
a business license prior to adjudication of the infraction, the monetary penalty shall be
reduced to $150.
B. Civil code enforcement. A civil code enforcement action may be instituted
pursuant to Chapter 8.45 TMC to effectuate the abatement or corrective action required
as a result of a violation of this chapter. Failure to timely abate the violation or take
corrective action, as required by an issued Notice of Violation, may result in the imposition
of a fine in accordance with TMC 8.45.120(A)(2) and 8.45.080(C).
C. Criminal violation. A person who knowingly violates a provision of this chapter,
or commits a repeat violation of this chapter, is guilty of a misdemeanor, punishable by
up to the maximum penalty established in RCW 9A.20.021(3), as now enacted or
hereafter amended. For purposes of this section, repeat violation means either a prior
committed finding by the Tukwila municipal court of an infraction issued under this
chapter, or a committed finding by the hearing examiner of a notice of violation issued
under Chapter 8.45 TMC, has occurred or has been committed by the same business,
licensee, or person within a five-year period. To constitute a repeat violation, the violation
need not be the same violation as the prior violation.
D. Injunction. In addition to or as an alternative to any other enforcement or penalty
provided for in this chapter, and because a violation constitutes an actual injury to the
community, the City may seek injunctive or other equitable relief to prevent any activity in
violation of this chapter.
E. Any license fee or penalty due, unpaid, and delinquent under this chapter shall
constitute a debt to the City. The City may, pursuant to Chapter 19.16 RCW, use a
collection agency to collect unpaid license fees or penalties, or it may seek collection by
court proceedings, which remedies shall be in addition to all other remedies.
Section 15. Regulations Established. A new TMC section 5.04.140 is hereby
established to read as follows:
5.04.140 License Does Not Indicate Legality of Business
The issuance of a license pursuant to this chapter shall not be evidence of the legality
of a business or that such business is conducted in conformity with any laws or regulations
of the City of Tukwila, the State of Washington, or the United States. The issuance of a
business license shall not prevent the City, the State of Washington, or the United States
from taking any action relating to the conduct of the business or the licensee, including
but not limited to an action to revoke the license or deny an application for a future license,
an action to cause the cessation of the business, or any action set forth in this chapter.
Section 16. Regulations Established. A new TMC section 5.04.150 is hereby
established to read as follows:
5.04.150 Administration
A. The Director shall have general charge of, and supervision over, the
administration and enforcement of this chapter.
17
2025 Legislation: Business Licensing Fees Page 16 of 16
Version: 7/22/25
Staff: A. Schierenbeck
B. The Director may call upon other City departments to aid in the enforcement of
this chapter.
C. The licensee shall, upon reasonable request, provide or allow the Director to
inspect relevant documentation and/or to inspect places of business for verification of the
requirements of this chapter.
Section 17. 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 18. 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 19. 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 within five
days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at
a Regular Meeting thereof this _________ day of ____________________, 2025.
ATTEST/AUTHENTICATED:
Andy Youn-Barnett, 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
18
2026 City Business License Model Threshold update
Effective January 1, 2026
What are the main changes to the model
threshold?
The main change in the update would make a one-
time increase to a higher threshold to $4000 for out-
of-city businesses from the current $2,000 threshold,
effective January 1, 2026.
Other changes include:
• Every four years thereafter, the threshold would
have an automatic periodic increase based on
cumulative inflation.
• The rates of inflation would be calculated using
the Consumer Price Index-U (CPI-U) Western for
June of each year compared to the previous year
for the previous four years.
• The rate of inflation would be calculated as zero
in any year in which inflation was negative and
capped at 5% per year or 20% over four years if
inflation exceeded those amounts.
• To make the threshold easier to administer, the
cumulative inflation amount would be rounded to
the nearest $100.
Could my city still require a no fee registration
for out-of-city businesses below the threshold?
Cities retain the local option of requiring a no-fee
registration for out-of-city businesses below the
threshold.
Was the definition of “engaging in business”
changed?
No, the definition of engaging in business has not
changed since the 2018 model was adopted.
What are the deadlines for all cities with
business licenses to adopt the 2026 model
threshold?
Cities with a business license must adopt the model
by January 1, 2026.
However, cities that currently partner with the state’s
Business Licensing Service (BLS) for business
licensing administration must adopt it by mid-October
2025, because they must provide BLS 75-day
notice of any changes to their business licenses,
including this mandatory change.
What if my city has a higher threshold?
Cities can choose to enact a higher threshold. The
$4,000 city threshold for out-of-city businesses is the
minimum level that every city must enact.
What if my city wants to have a threshold that
applies to in-city businesses in addition to the
out-of-city business threshold?
The $4,000 threshold level for out-of-city businesses
is a mandatory minimum threshold that every city
business license city must adopt, but the law does
not impact the city’s authority to have exemptions or
other thresholds.
Cities can continue to require a license for
businesses located in the city without regard to the
threshold (unless the city chose to exempt these
businesses).
Cities can also choose to enact a separate threshold
exemption that applies to in-city businesses.
Who should my city notify when the model is
adopted?
BLS partner cities: Send a completed Change
Request Form to BLS notifying them of the update
All other cities: Email Sheila Gall, AWC
(sheilag@awcnet.org) so we can track updates.
How will businesses find out about the changes?
Consider providing information on changes to your
business license by adding information to your
license renewal letter, sending a letter to your
potentially impacted businesses, updating
information on your city’s website or presenting to
your local chamber.
Background on the 2018 model threshold
In the 2017 session, EHB 2005 (RCW 35.90) passed
requiring three actions by cities with business
licenses and local B&O taxes. The law required cities
to make changes to business licensing, including
requiring cities with business licenses to establish a
workgroup to create a model business license
threshold by July 2018 for adoption by all business
license cities by January 1, 2019.
19
2018 model ordinance for local business licenses
– minimum threshold
The 2018 model included a mandatory definition of
“engaging in business” and a $2000 minimum
threshold (or occasional sale) exemption to establish
when out-of-town or transient businesses are
required to be licensed. All business license cities
adopted the model by January 1, 2019 (RCW
35.90.080).
Contact
Sheila Gall
General Counsel
sheilag@awcnet.org
wacities.org
20
City Business License Model Ordinance
1. Outline of Changes to Business License Model Ordinance
• Effective date to January 1, 2026.
• One-time increase to a higher threshold to $4,000 for out-of-city businesses.
• Combined with an automatic periodic increase four years later based on cumulative inflation. The rate
of inflation would be calculated as zero in any year in which inflation was negative and capped at 5%
per year or 20% over four years if inflation exceeded those amounts.
• The rates of inflation would be calculated using the Consumer Price Index-U (CPI-U) Western for June
of each year compared to the previous year for the previous four years.
• To make the threshold easier to administer, the cumulative inflation amount would be rounded to the
nearest $100.
• Cities that partner with the state’s Business License Service would need to update their ordinance in
time to provide 75-days' notice to the Department of Revenue of the change. Cities that partner with
File local would need to notify them of an expected system change by August.
• Cities would retain the local option of requiring a no-fee registration for out-of-city businesses below the
threshold and the local option of imposing a higher threshold than the model minimum threshold.
2. Changes to Model Threshold
The 2018 model is amended to include the threshold change effective January 1, 2026.
Model business license threshold options: (cities would adopt one of the options effective January 1, 2026)
1. Threshold Exemption Option:
To the extent set forth in this section, the following persons and businesses shall be exempt from the
registration, license and/or license fee requirements as outlined in this chapter: (1) Any person or
business whose annual value of products, gross proceeds of sales, or gross income of the business in
the city is equal to or less than $2,000 [or higher threshold as determined by city] and who does not
maintain a place of business within the city shall be exempt from the general business license
requirements in this chapter. The exemption does not apply to regulatory license requirements or
activities that require a specialized permit.
Beginning January 1, 2026, the threshold amount is $4000 [or higher threshold as determined by city].
The threshold amount will be adjusted every forty-eight months on January 1, by an amount equal to
the increase in the Consumer Price Index (“CPI”) for “West Urban, All Urban Consumers” (CPI-U) for
each 12-month period ending on June 30 as published by the United States Department of Labor
Bureau of Labor Statistics or successor agency. To calculate this adjustment, the current rate will be
multiplied by one plus the cumulative four-year (forty-eight month) CPI increase using each 12-month
period ending on June 30 of each prior year, and rounded to the nearest $100. However, if any of the
annual CPI increases are more than five (5) percent, a five (5) percent increase will be used in
computing the annual basis and if any of the annual CPI decreased during the forty-eight-month period,
a zero (0) percent increase will be used in computing the annual basis.
2. Threshold with Fee-free License/Registration-only Option:
For purposes of the license by this chapter, any person or business whose annual value of products,
gross proceeds of sales, or gross income of the business in the city is equal to or less than $2,000 [or
higher threshold as determined by city] and who does not maintain a place of business within the city,
shall submit a business license registration to the Director or designee. The threshold does not apply to
regulatory license requirements or activities that require a specialized permit.
21
Beginning January 1, 2026, the threshold amount is $4000 [or higher threshold as determined by city].
The threshold amount will be adjusted every forty-eight months on January 1, by an amount equal to
the increase in the Consumer Price Index (“CPI”) for “West Urban, All Urban Consumers” (CPI-U) for
each 12-month period ending on June 30 as published by the United States Department of Labor
Bureau of Labor Statistics or successor agency. To calculate this adjustment, the current rate will be
multiplied by one plus the cumulative four-year (forty-eight month) CPI increase using each 12-month
period ending on June 30 of each prior year, and rounded to the nearest $100. However, if any of the
annual CPI increases are more than five (5) percent, a five (5) percent increase will be used in
computing the annual basis and if any of the annual CPI decreased during the forty-eight-month period,
a zero (0) percent increase will be used in computing the annual basis.
[Note: City would list this fee-free license in its business license rates section as $0 or no fee.]
3. Background Information
• Model threshold was required by 2017 legislation (RCW 35.90.080: Adoption of model ordinance) to
address out-of-city licensing/delivery concerns.
• 2018 final recommendation was $2000 for out-of-city businesses, with option to require no-fee
registration only requirement below threshold.
• Changes must be adopted by cities with same effective date (RCW 35.90.080(1)(c)).
• Model cannot be updated more frequently than every 4 years.
22
INFORMATIONAL MEMORANDUM
To: Finance and Governance Committee
From: TC Croone, Chief People Officer
CC: Mayor Thomas McLeod
Date: July 28, 2025
Subject: Compensation Policy presentation follow-up
Purpose
As a follow-up to the presentation provided to the full City Council on July 14, 2025, I will be
presenting additional information and responding to Councilmember questions regarding Resolution
1951 at the upcoming Finance and Governance Committee meeting on July 28.
Background
During the July 14 Council meeting, I provided an overview of the City's current Compensation Policy
under Resolution 1951. The presentation highlighted challenges with the assessed value (AV)
benchmark, internal equity concerns, and insights gained through recent labor negotiations and the 2023
compensation study.
Council requested further discussion on potential revisions to the resolution to ensure it remains a useful
and practical tool for guiding compensation policy. This follow-up presentation will build on the
feedback received and offer options for modernizing the resolution to better reflect the City’s goals and
labor market realities.
Next Steps
During the July 28 Finance and Governance Committee meeting, I will:
•Recap key points from the July 14 Council presentation
•Address follow-up questions
•Request guidance on next steps for potential policy updates
Attachments
A. Resolution 1951 - Compensation Policy
B. PowerPoint Presentation
23
24
25
26
JULY 14, 2025
Tukwila’s Compensation Policy
Resolution 1951
27
Tonight’s Presentation: Introduction
Overview: Resolution 1951 and its intent
Policy & Practice
Our Experience: 2023 Class & Comp study, Application of Res. 1951
Managing Salary Compression and Internal Salary Equity
Future: Consider Policy Changes
Council Review & Discussion28
Tukwila’s Employees & Classifications:
243 Represented, 37 Non-Represented3 Unions, 8 Bargaining Units
Police
Non-commissioned
•Police Records staff
•Represented by USW
Commissioned
•Officers, Sergeants, Commanders
•Represented by Teamsters 117
Program Managers
•Courts
•Public Works
•Emergency Management
Represented by Teamsters 763
Administrative/Technical
•Court operations and support staff
•DCD inspections & permits
•Finance support
•Parks & Recreation staff
•Administrative support staff
•Represented by Teamsters 763
Maintenance/Trades
•Facilities Custodians & Techs
•Maintenance & Operations staff
(Utilities)
•Fleet & Facilities staff
•Represented by Teamsters 763
Professional/Supervisory
•TIS, DCD professional staff
•Courts, Emergency Management
•Public Works Project & Program
management
•Parks & Rec, Finance/Payroll Project &
Program management
•Represented by Teamsters 763
Non-Represented
•Confidential administrative support
•Analysts
•Managers
•Directors & Deputy Directors
•Deputy City Administrator
•Police Chief and Deputy Police Chief
29
Res 1951: What’s in the Policy
•Comparable jurisdictions to evaluate pay: Puget Sound, +75/-50% of Tukwila’s assessed
valuation (AV), cities with police department
•Compensation Goals: Non-represented -average of comparable jurisdictions or justify to
Council; Represented -competitive to comparable jurisdictions. Avoid compression.
•Competitive: market adjustment for -5% market and up to 10% above market
•COLA: odd years (non-rep), 90% of CPI-W Average. Parity between represented and non-
rep, consider internal equity; justify to Council.
•Benefits: goal is parity between represented and non-rep employees, competitive with
comparables, keep increases below market average.
•Information for Council: benefit trends, market survey of comparables, negotiation
expectations, updates (for Represented Employees, before negotiations; Non-Rep
Employees, each year 3rd quarter)
•Annual City Council policy review30
Res. 1951: Intent of Comp Policy
Help recruit, retain, and develop productive employees
Use standard approaches to compensate all employees (parity)
Informed by economics; budget forecast; comparables; internal equity
Adjust non-rep pay with market analysis (even years), COLA (odd years)
Provide represented employees with pay at average of comparables as
economic conditions and negotiations allow
Provide non-rep employees with benefits above average of comparables
Council participation: set negotiation expectations, review CBAs
31
Policy and Practice
Last Class & Comp
Study (Non-Rep)
•Planned for 2020
•Postponed due to
COVID and HR
turnover
•Completed &
Implemented in
2023
Interest Arbitration
(Police)
•Why Assessed
Value is important
•Objective
benchmarks
•Indicator of what a
city can afford
•Signals stability
Administration
Policy 02.05.21
•Defines
Administration
and Council
responsibility
•Procedure for new
hires, transfers,
promotions,
reclassifications32
Our Experience
2023
•Completed & Implemented
Class and Comp Study for
non-reps only
2024
•Negotiated 7 of 8 contracts
•Used AWC data for market
compensation benchmarks
•Presented to council via
Closed Sessions to get
authority
2025
•Negotiation for 1 contract
pending
•Potential rollover to 2026 of
4 contracts –Teamsters 763
•Class & Comp studies for
Non-Rep and Teamsters 763
will begin, per Res. 1951
33
Our Experience –2023 Class & Comp Study
Study was for non-represented employees
Delayed from 2020 due to COVID and HR turnover
Goals: Ensure that salaries aligned with market competitors; eliminate the Decision Band
Method (DBM) of determining salaries and pay grades
Implemented salary changes in Dec. 2023, funded with mid-biennium budget adjustment
Study recommendations: 7-step compensation schedule, point factor system, built from average
of market, don’t use AV, designed to minimize compression, separate schedule for Deputy Chief,
Chief, City Administrator34
Our Experience –Pros & Cons of Res. 1951
What has worked well
-Authorization from council
prior to negotiations gives
clarity and guidance
-Benchmarking both AV cities
based upon Res. 1951 and
Valley cities
Challenges
-Using only AV cities based upon Res. 1951
-Required frequency of comp studies
-Updating outdated job classifications,
descriptions, together with conducting
compensation studies
-Adhering to Policy 02.05.21 for new hires
-Salary compression, internal equity is still
unbalanced
-Calculating comps manually
-Transparency to Council
35
Salary
Compression
Salary Compression – Employees at pay rates
close to, or sometimes higher than, what long-
term employees or supervisors earn.
How do we manage it? Regularly review and
adjust compensation structure to keep pay
equitable across roles and experience levels. 36
Internal Salary Equity
What is it?
•Employees are paid fairly
compared to others based on job
responsibilities, experience, and
performance.
•Similar pay for similar work
How do we manage it?
Regularly review pay across roles to
ensure employees in similar positions
with comparable experience and
performance are compensated fairly.
Needs clear job descriptions, consistent
evaluation, structured pay ranges,
management accountability. 37
Comparable Jurisdictions
Edmonds Lakewood Lynnwood
Marysville Mukilteo Mill Creek
Lake
Stevens Issaquah Bothell
Puyallup
Comparable jurisdictions based upon
Assessed Value (AV)
Valley Cities that are
geographically near Tukwila
Auburn Des
Moines
Federal
Way Kent
Renton38
Potential Policy Changes
•Remove Council reclassification approval - align with City policy
•Challenges meeting current policy: frequency of/time needed for market
studies, timing for council reports and COLA
•Compensation data always a year behind
•Total cost of compensation vs. pay
•Update comparable cities: expand criteria beyond AV, include geography
of neighbors (surrounding/Valley Cities)
•Better job classifications for comparison and job matching
•What would be part of an ideal policy?
•Council Discussion & Questions
39
40
City of Tukwila
Thomas McLeod, Mayor
INFORMATIONAL MEMORANDUM
TO: City Council
FROM: Aaron BeMiller, Finance Director
CC: Thomas McLeod, Mayor & Marty Wine, City Administrator
DATE: July 28, 2025
SUBJECT: Mid-Biennium Adjustment
ISSUE
The kickoff for the 2026 mid-biennium adjustment took place on July 15. Finance team staff
provided an update on the process and timing for adjustments to the 2026 budget.
BACKGROUND
The City is legally required to adopt a balanced budget where resources are at least equal to
budgeted expenses. The mid-biennium adjustment provides an opportunity for the City to
update our assumptions made in the summer of 2024. Generally, the mid-biennium adjustment
provides an opportunity to better refine revenue and expenditure estimates which were
generated in the summer of 2024 for the 2026 fiscal year. We now have data available for 2026
which wasn’t available in August/September 2024. Typical adjustments include updating the
assumptions for COLA, healthcare benefits, and retirement rates, budgeting for any approved
initiatives in 2025 that continue into 2026, and other items.
The Council’s role in the mid-biennium adjustment is the same as during a regular biennial
budget process. The Mayor will provide his recommendations for changes to the adopted 2026
budget and Council will hold deliberations on the Mayor’s budget and ultimately vote on a) the
updated 2026 budget and, b) the 2026 property tax levy.
DISCUSSION
This is a discussion item only, no Committee action is required. Staff will be available to answer
any questions/clarifications from Committee members.
FINANCIAL IMPACT
Discussion item only. There is no financial impact associated with this agenda item.
RECOMMENDATION
Discussion item only. There is no recommendation currently for future action.
ATTACHMENTS
None.
41
42
1
City of Tukwila Tom McLeod, Mayor
Finance Department
INFORMATIONAL MEMORANDUM
TO: Finance & Governance Committee
CC: Mayor McLeod
FROM: Tony Cullerton, Deputy Finance Director
DATE: July 28, 2025
SUBJECT: June 2025 Financial Report
Financial Overview Through June 2025
As of the end of June 2025, the City has completed 50% of the fiscal year. Overall, the City's
financial condition remains strong, with General Fund revenues and expenditures tracking close
to expectations. General Fund revenues are at 58.8% of the annual budget, while expenditures
are at 50.7%. Notable year-over-year variances exceed 5% and $50,000 and are described
below.
General Fund Revenues
General Fund revenues and transfers-in through June total $44.96 million, which is 12.2% higher
than the same period in 2024 (an increase of $4.87 million).
Business & Occupation Taxes increased 316.7% (+$1.11 million) due to full-year implementation
and updated filings. Intergovernmental Payments rose 24.0% (+$1.13 million), reflecting an
increase is state grants.
Charges for Services increased 44.9% (+$457K), due to increases in Public Safety (Mall security)
and fire Admin/Protective Inspections.
Admission Taxes rose 42.9% (+$163.6K), indicating strong performance in entertainment and
venue-related activity (K1 Speed inc, Fandango Skygroup, Seattle Rugby).
Building Permits & Rental Housing Permits rose 18.8% (+$183K), signaling continued
development activity.
Gambling Taxes declined 17.6% (-$381K), due to extended facility closures and reduced activity.
Business Licenses also decreased 7.5% (-$97.5K), potentially reflecting timing or economic
shifts.
43
2
Fund Expenditures
Through June, General Fund expenditures and transfers-out total $38.0 million, which is 5.0%
lower than the same period in 2024.
Non-Departmental Expenses increased 625.1% (+$1.76 million), related to the shift of vehicle
lease costs into this category.
Police Department expenditures increased 16.3% (+$1.94 million), due to fleet and dispatch
service costs.
Finance Department increased 20.1% (+$480K), related to insurance and software expenses.
Street Maintenance Department increased 19.8% (+$457K), and Park Maintenance increased
32.7% (+$373K), primarily due to a Tree/Landscaping Maintenance and Contracted Services
(lighting project at Crystal Springs). Public Works and Community Development also showed
increases of 11.6% and 9.3%, respectively.
Overall General Fund Expenditure decreases are mainly due to the Fire Department, which
dropped 93.7% (-$7.77 million), related to the full transition to PSRFA .
OTHER FUNDS
Special Revenue and Capital Funds
The Hotel/Motel Fund saw revenues decrease 15.6% (-$71K), primarily due to a 55.9% decline in
investment earnings. Expenditures in the fund decreased 22.1% (-$61K), driven by reduced labor
costs and service costs.
The Residential Street Fund reported a 44.4% decrease in revenues (-$126K), largely due to the
reduction in grants. and state entitlements. Expenditures were also down 47.9% (-$47K) due to
reduced capital outlay.
The Arterial Street Fund experienced a 6.8% decrease in revenues (-$198K), with reductions in
grant revenue (-60.6%) and REET (-20.5%). Expenditures declined 11.5% (-$203K), as a result
of reduced capital outlays.
Enterprise Funds and Other Operations
The Water Utility Fund reported revenue increases of 9.9% (+$365K), driven by a 9% rate
increase that was supported by the city’s utility rate study. Expenditures rose 12.6% (+$517K),
resulting from capital costs and wage growth.
The Sewer Utility Fund’s revenues increased 9.6% (+$540K), while expenditures rose 26.3%
(+1.44 million), primarily due to capital investments.
The Foster Golf Course Fund reported a strong quarter, with revenues up 31.4% (+$209K), due
to higher greens fees and other income (Pro Shop sales), while expenditures decreased 2.5% (-
$29K), indicating efficient operations.
44
3
Summary at a Glance
General Fund revenues totaled $44.96 million or 58.8% of the annual budget, up 12.2% from
2024. Business & Occupation Taxes, Charges for Services, and Admission Taxes showed strong
growth. General Fund expenditures totaled $38.0 million or 50.7% of the annual budget, down
5.0% from the prior year. Key increases were seen in Police, Finance, and Non -Departmental
costs, while the Fire Department saw a substantial decrease. Special Revenue Funds
experienced timing-related revenue shortfalls and expenditure reductions. Utility funds continue
to have a stable performance, and Foster Golf Course reported notable gains.
Summary at a Glance General Fund Performance Summary:
Revenues:
• Total: $44.96 million (58.8% of budget), up 12.2% (+$4.87 million) from 2024.
• Business & Occupation Taxes up 316.7% (+$1.11 million)
• Intergovernmental Payments up 24.0% (+$1.13 million)
• Charges for Services up 44.9% (+$457K)
• Admission Taxes up 42.9% (+$163.6K)
• Building Permits & Rental Housing Permits up 18.8% (+$183K)
• Sale of Capital Assets: $4.51 million (new in 2025)
• Gambling Taxes down 17.6% (-$381K)
• Business Licenses down 7.5% (-$97.5K)
Expenditures:
• Total: $38.0 million (50.7% of budget), down 5.0% (-$1.99 million) from 2024.
• Non-Departmental Expenses up 625.1% (+$1.76 million)
• Police Department up 16.3% (+$1.94 million)
• Finance Department up 20.1% (+$480K)
• Street Maintenance up 19.8% (+$457K)
• Park Maintenance up 32.7% (+$373K)
• Fire Department down 93.7% (-$7.77 million)
Other Key Funds of Interest – Notable Variances >5% and $50,000:
Hotel/Motel Fund (101):
• Revenues down 15.6% (-$71K)
• Expenditures down 22.1% (-$61K)
Residential Street Fund (103):
• Revenues down 44.4% (-$126K)
• Expenditures down 47.9% (-$47K)
45
4
Arterial Street Fund (104):
• Revenues down 6.8% (-$198K)
• Expenditures down 11.5% (-$203K)
Water Utility Fund (401):
• Revenues up 9.9% (+$365K)
• Expenditures up 12.6% (+$517K)
Sewer Utility Fund (402):
• Revenues up 9.6% (+$540K)
• Expenditures up 26.3% (+$1.44 million)
Foster Golf Course (411):
• Revenues up 31.4% (+$209K)
• Expenditures down 2.5% (-$29K)
Attachments:
• 2nd Quarter Report
• June Cash & Investment Data
46
Revenues 42,748,682$ 71,601,037$ 59.7%
Transfers In 2,215,258 4,836,952 45.8%
Expenditures 35,799,106 70,298,671 50.9%
Transfers Out 2,215,196 4,663,479 47.5%
Net Revenues Less Expenditures 6,949,638$ 1,475,839$
% of Year Complete
50.0%
General Fund figures include General Fund and Contingency Fund, a Sub-Fund of the General Fund
Budget Variance
% of Annual Budget
General Fund
Overview
2025 Actuals through
June 2025 Total Budget
$-
$10
$20
$30
$40
$50
$60
$70
$80
Revenues Transfers In Expenditures Transfers OutMillionsGeneral Fund Overview
Year to Date Budget
City of Tukwila Monthly Finance Report 1 47
Category 2025 Total
Budget
2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Taxes:
Property Tax 11,999,227$ 6,749,595$ (5,249,632)$ 56.3%
Sales & Use Tax 23,283,886 11,564,090 (11,719,796) 49.7%
Other Sales Taxes 1,163,100 532,795 (630,305) 45.8%
Gambling Taxes 4,349,500 1,781,450 (2,568,050) 41.0%
Business & Occupation Taxes 2,400,000 1,455,555 (944,445) 60.6%
Utility Taxes 4,493,702 2,475,342 (2,018,360) 55.1%
Interfund Utility Taxes 3,167,729 1,805,010 (1,362,719) 57.0%
Admission Taxes 859,235 545,274 (313,961) 63.5%
Leasehold Excise Tax 260,000 136,726 (123,274) 52.6%
Business Licenses 3,445,500 1,204,450 (2,241,050) 35.0%
Building Permits & Rental Housing Permits 1,985,200 1,160,829 (824,371) 58.5%
Intergovernmental Payments 5,313,474 5,846,663 533,189 110.0%
Charges for Services 2,612,121 1,474,373 (1,137,748) 56.4%
Miscellaneous Revenue 1,568,363 1,505,094 (63,269) 96.0%
Transfers In - Indirect Cost Allocation 3,111,694 1,555,846 (1,555,848) 50.0%
Transfers In From Other Funds 1,725,258 659,412 (1,065,846) 38.2%
Sale of Capital Assets 4,700,000 4,511,436 (188,564) 96.0%
Total 76,437,989$ 44,963,940$ (32,141,877)$ 58.8%
Percent of Year Complete:50.0%
General Fund Overview - Revenues and Transfers In by Category
City of Tukwila Monthly Finance Report 248
$- $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13 $14 $15 $16 $17 $18 $19 $20 $21 $22 $23 $24 $25
Sale of Capital Assets
Transfers In From Other Funds
Transfers In - Indirect Cost Allocation
Miscellaneous Revenue
Charges for Services
Intergovernmental Payments
Building Permits & Rental Housing Permits
Business Licenses
Interfund Utility Taxes
Utility Taxes
Business & Occupation Taxes
Gambling Taxes
Sales & Use Tax
Property Tax
Millions
General Fund Major Revenues
Revenues and Transfers In YTD Total Budget
City of Tukwila Monthly Finance Report 349
$%
Taxes:
Property Tax 9,376,326$ 9,683,846$ 6,749,595$ (2,934,251)$ -30.3%
Sales & Use Tax 10,620,212 11,598,122 11,564,090 (34,032) -0.3%
Other Sales Taxes 585,459 535,463 532,795 (2,668) -0.5%
Gambling Taxes 2,334,179 2,162,616 1,781,450 (381,166) -17.6%
Business & Occupation Taxes - 349,284 1,455,555 1,106,271 +316.7%
Utility Taxes 2,288,456 2,360,365 2,475,342 114,977 +4.9%
Interfund Utility Taxes 1,608,724 1,672,580 1,805,010 132,430 +7.9%
Admission Taxes 444,385 381,681 545,274 163,593 +42.9%
Leasehold Excise Tax 121,273 128,894 136,726 7,832 +6.1%
Business Licenses 1,339,496 1,301,930 1,204,450 (97,480) -7.5%
Building Permits & Rental Housing Permits 1,130,249 977,405 1,160,829 183,424 +18.8%
Intergovernmental Payments 2,858,673 4,716,396 5,846,663 1,130,267 +24.0%
Charges for Services 1,295,313 1,017,801 1,474,373 456,572 +44.9%
Miscellaneous Revenue 800,202 1,497,507 1,505,094 7,587 +0.5%
Transfers In - Indirect Cost Allocation 1,411,206 1,481,763 1,555,846 74,083 +5.0%
Transfers In From Other Funds - 225,891 659,412 433,521 +191.9%
Sale of Capital Assets - - 4,511,436 4,511,436 -
Total 36,214,153$ 40,091,544$ 44,963,940$ 4,872,396$ +12.2%
General Fund: Year-to-Year Revenues and Transfers In
2025 vs 20242024 Revenues
Through June
2025 Revenues
through JuneCategory2023 Revenues
Through June
City of Tukwila Monthly Finance Report 450
$- $1 $2 $3 $4 $5 $6 $7 $8 $9 $10 $11 $12 $13
Sale of Capital Assets
Transfers In From Other Funds
Transfers In - Indirect Cost Allocation
Miscellaneous Revenue
Charges for Services
Intergovernmental Payments
Building Permits & Rental Housing Permits
Business Licenses
Interfund Utility Taxes
Utility Taxes
Business & Occupation Taxes
Gambling Taxes
Sales & Use Tax
Property Tax
Millions
General Fund Major Revenues Prior Year Comparisons YTD
2023 2024 2025
City of Tukwila Monthly Finance Report 551
Department 2025 Total Budget 2025 Expenses through
June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
City Council 400,093$ 185,339$ 214,754$ 46.3%
Mayor's Office 9,748,218 4,356,475 5,391,743 44.7%
Finance Department 4,343,230 2,864,900 1,478,330 66.0%
Community Development (DCD)5,732,921 2,559,532 3,173,389 44.6%
Municipal Court 2,329,525 1,084,097 1,245,428 46.5%
Police Department 28,411,330 13,902,343 14,508,987 48.9%
Fire Department 1,398,192 523,740 874,452 37.5%
Recreation Department 4,110,113 1,613,058 2,497,055 39.2%
Park Maintenance Dept 2,659,037 1,512,459 1,146,578 56.9%
Public Works Dept 4,977,693 2,386,638 2,591,055 47.9%
Street Maintenance Dept 4,761,271 2,763,290 1,997,981 58.0%
Non-Departmental
Expenses 1,427,046 2,047,235 (620,189) 143.5%
Transfers Out - Debt Service 3,692,390 1,846,196 1,846,194 50.0%
Transfers Out to Other Funds 971,089 369,000 602,089 38.0%
Total 74,962,148$ 38,014,302$ 36,947,846$ 50.7%
Percent of Year Complete:50.0%
General Fund Overview - Expenditures & Transfers Out by Department
City of Tukwila Monthly Finance Report 652
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
ThousandsGeneral Fund Expenditures and Transfers Out by Department
Expenditures and Transfers Out YTD Total Budget
City of Tukwila Monthly Finance Report 753
$%
City Council 187,650$ 198,798$ 185,339$ (13,459)$ -6.8%
Mayor's Office 3,772,250 4,143,728 4,356,475 212,747 +5.1%
Finance Department 1,694,394 2,384,934 2,864,900 479,966 +20.1%
Community Development (DCD)2,174,326 2,341,460 2,559,532 218,072 +9.3%
Municipal Court 821,248 1,006,528 1,084,097 77,569 +7.7%
Police Department 10,260,103 11,958,169 13,902,343 1,944,174 +16.3%
Fire Department 7,518,435 8,291,980 523,740 (7,768,240) -93.7%
Recreation Department 1,388,171 1,511,118 1,613,058 101,940 +6.7%
Park Maintenance Dept 999,112 1,139,733 1,512,459 372,726 +32.7%
Public Works Dept 2,086,555 2,137,880 2,386,638 248,758 +11.6%
Street Maintenance Dept 2,063,666 2,305,904 2,763,290 457,386 +19.8%
Non-Departmental
Expenses1 491,402 282,321 2,047,235 1,764,914 +625.1%
Transfers Out - Debt Service 2,374,914 2,103,172 1,846,196 (256,976) -12.2%
Transfers Out to Other Funds 150,000 194,660 369,000 174,340 +89.6%
Total 35,982,226$ 40,000,385$ 38,014,302$ (1,986,083)$ -5%
Notes:
1In 2025, vehicle leases across the General Fund are now Non-Departmental exenses. From 2023-2024, these expenses were paid from savings accumulated in the Fleet Fund
General Fund Overview - Year-to-Year Expenditures & Transfers Out by Department
2024 Expenses through
June
2025 Expenses through
JuneCategory 2025 vs 20242023 Expenses through
June
City of Tukwila Monthly Finance Report 854
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
ThousandsGeneral Fund Expenditures by Department Prior Year Comparions YTD
2023 2024 2025
City of Tukwila Monthly Finance Report 955
Category 2025 Total Budget 2025 Expenses through June Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 33,466,376$ 15,900,942$ 17,565,434$ 47.5%
Benefits 12,851,718 5,879,419 6,972,299 45.7%
Supplies 1,640,914 670,031 970,883 40.8%
Services 22,109,457 12,629,199 9,480,258 57.1%
Land, Structures, Machinery, Equipment 200,000 719,514 (519,514) 359.8%
Other Expenditures 30,205 - 30,205 0.0%
Transfers Out - Debt Service 3,692,390 1,846,196 1,846,194 50.0%
Transfers Out to Other Funds 971,089 369,000 602,089 38.0%
Total 74,962,149$ 38,014,301$ $36,947,848 50.7%
Percent of Year Complete:50.0%
General Fund Overview - Expenditures by Category
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
Salaries, Wages, &
Overtime
Benefits Supplies Services Land, Structures,
Machinery, Equipment
Other Expenditures Transfers Out - Debt
Service
Transfers Out to Other
FundsThousandsGeneral Fund Expenditures and Transfers Out by Category
Expenditures and Transfers Out YTD 2025 Total Budget
City of Tukwila Monthly Finance Report 1056
$%
Salaries, Wages, & Overtime 12,552,264$ 14,419,283$ 15,900,942$ 1,481,659$ +10.3%
Benefits 4,936,374 5,335,668 5,879,419 543,751 +10.2%
Supplies 686,663 615,379 670,031 54,652 +8.9%
Services 15,277,782 17,106,330 12,629,199 (4,477,131) -26.2%
Services excluding PSRFA Fire Contract 8,715,483 9,873,696 12,629,199 2,755,503 +27.9%
Land, Structures, Machinery, Equipment 4,230 225,891 719,514 493,623 +218.5%
Other Expenditures - - - - -
Transfers Out - Debt Service 2,374,914 2,103,172 1,846,196 (256,976) -12.2%
Transfers Out to Other Funds 150,000 194,660 369,000 174,340 +89.6%
Total 35,982,227$ 40,000,383$ 38,014,301$ (1,986,082)$ -5.0%
General Fund: Year-to-Year Expenditures & Transfers Out by Category
Category 2024 Expenses through
June
2025 Expenses through
June
2025 vs 20242023 Expenses through
June
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
Salaries, Wages, &
Overtime
Benefits Supplies Services Services excluding
PSRFA Fire Contract
Land, Structures,
Machinery, Equipment
Other Expenditures Transfers Out - Debt
Service
Transfers Out to Other
FundsThousandsGeneral Fund Expenditures by Category Prior Year Comparions YTD
2023 2024 2025
City of Tukwila Monthly Finance Report 1157
Revenues 384,330$ 897,750$ 42.8%
Expenditures 200,374 992,204 20.2%
Transfers Out 14,605 29,209 50.0%
Net Revenues Less Expenditures 169,351$ (123,663)$
% of Year Complete
50.0%
Fund 101 Hotel/Motel Special Revenue Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 1258
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 51,393$ 25,957$ 25,436$ 50.5%
Benefits 20,561 5,775 14,786 28.1%
Supplies 3,000 - 3,000 0.0%
Services 917,250 168,642 748,608 18.4%
Transfers Out - Internal Cost Allocation 29,209 14,605 14,604 50.0%
Total 1,021,413$ 214,979$ $806,434 21.0%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Hotel/Motel Tax 850,000$ 349,786$ (500,214)$ 41.2%
Investment Earnings 47,750 34,544 (13,206) 72.3%
Total 897,750$ 384,330$ (513,420)$ 42.8%
% of Year Complete
50.0%
Fund 101 Hotel/Motel Special Revenue Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$200
$400
$600
$800
$1,000
$1,200
2025 Expenditures YTD 2025 Total BudgetThousandsFund 101 Expenditures
$-
$100
$200
$300
$400
$500
$600
$700
$800
$900
$1,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 101 Revenues
City of Tukwila Monthly Finance Report 13 59
$%
Salaries, Wages, & Overtime 35,129$ 45,962$ 25,957$ (20,005)$ -43.5%
Benefits 8,863 10,715 5,775 (4,940) -46.1%
Services 130,497 205,262 168,642 (36,620) -17.8%
Transfers Out - Internal Cost Allocation 13,248 13,910 14,605 695 +5.0%
Total 187,891$ 275,849$ 214,979$ (60,870)$ -22.1%
$%
Hotel/Motel Tax 384,699$ 377,063$ 349,786$ (27,277)$ -7.2%
Investment Earnings 54,688 78,348 34,544 (43,804) -55.9%
Total 439,387$ 455,411$ 384,330$ (71,081)$ -15.6%
Fund 101 Hotel/Motel Special Revenue Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 101 Hotel/Motel Special Revenue Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $50 $100 $150 $200 $250 $300 $350 $400 $450 $500
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 101 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 1460
Revenues 158,403$ 1,130,000$ 14.0%
Expenditures 51,098 850,000 6.0%
Net Revenues Less Expenditures 107,305$ 280,000$
% of Year Complete
50.0%
Budget Variance
% of Annual Budget
Fund 103 Residential Street Fund
Overview
2025 through June 2025 Total Budget
City of Tukwila Monthly Finance Report 15 61
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Supplies -$ 5,266$ (5,266)$ -
Services 850,000 45,832 804,168 5.4%
Total 850,000$ 51,098$ 798,902$ 6.0%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Utility Taxes 100,000$ -$ (100,000)$ 0.0%
Grant Revenues 724,000 - (724,000) 0.0%
State Entitlements 280,000 128,302 (151,698) 45.8%
Investment Earnings 26,000 30,101 4,101 115.8%
Total 1,130,000$ 158,403$ (971,597)$ 14.0%
% of Year Complete
50.0%
Fund 103 Residential Street Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$100
$200
$300
$400
$500
$600
$700
$800
$900
2025 Expenditures YTD 2025 Total BudgetThousandsFund 103 Expenditures
$-
$200
$400
$600
$800
$1,000
$1,200
2025 Revenues YTD 2025 Total BudgetThousandsFund 103 Revenues
City of Tukwila Monthly Finance Report 1662
$%
Salaries, Wages, & Overtime 7,715$ 1,935$ -$ (1,935)$ -100.0%
Benefits 4,892 868 - (868) -100.0%
Supplies - 14,528 5,266 (9,262) -63.8%
Services 267,501 52,939 45,832 (7,107) -13.4%
Land, Structures, Machinery, Equipment - 27,762 - (27,762) -100.0%
Total 280,108$ 98,032$ 51,098$ (46,934)$ -47.9%
$%
Grant Revenues -$ 70,797$ -$ (70,797)$ -100.0%
State Entitlements 139,661 136,516 128,302 (8,214) -6.0%
Investment Earnings 13,828 32,843 30,101 (2,742) -8.3%
Transfers In - 44,660 - (44,660) -100.0%
Total 153,489$ 284,816$ 158,403$ (126,413)$ -44.4%
Fund 103 Residential Street Fund
Year-to-Year Revenues and Transfers In by Category
Category 2024 Revenues
through June
2025 Revenues
through June
2025 vs 20242023 Revenues
through June
Fund 103 Residential Street Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2024 Expenses
through June
2025 Expenses
through June
2025 vs 20242023 Expenses
through June
$- $50 $100 $150 $200 $250 $300
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 103 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 17 63
Revenues 2,729,087$ 5,586,001$ 48.9%
Expenditures 1,563,642 7,636,726 20.5%
Net Revenues Less Expenditures 1,165,445$ (2,050,725)$
% of Year Complete
50.0%
Fund 104 Arterial Street Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 1864
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 793,142$ 320,458$ 472,684$ 40%
Benefits 312,185 111,656 200,529 36%
Supplies 23,200 63,558 (40,358) 274.0%
Services 6,508,200 630,244 5,877,956 9.7%
Land, Structures, Machinery, Equipment - 437,726 (437,726) -
Total 7,636,727$ 1,563,642$ 6,073,085$ 20.5%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Utility Taxes 1,320,000$ 776,873$ (543,127)$ 58.9%
Parking Tax 800,000 411,112 (388,888) 51.4%
Real Estate Excise Tax (REET)500,000 296,288 (203,712) 59.3%
Permits 1 - (1) 0.0%
Franchise Fees 450,000 235,241 (214,759) 52.3%
Grant Revenues 2,026,000 299,270 (1,726,730) 14.8%
State Entitlements 135,000 66,248 (68,752) 49.1%
General Government Revenue - 360 360 -
Traffic Impact Fees 200,000 390,734 190,734 195.4%
Fines and Penalties 2,000 562 (1,438) 28.1%
Other Income 80,000 113,200 33,200 141.5%
Investment Earnings 73,000 139,199 66,199 190.7%
Total 5,586,001$ 2,729,087$ (2,856,914)$ 48.9%
% of Year Complete
50.0%
Fund 104 Arterial Street Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 104 Expenditures
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 104 Revenues
City of Tukwila Monthly Finance Report 19 65
$%
Salaries, Wages, & Overtime 189,193$ 249,979$ 320,458$ 70,479$ +28.2%
Benefits 67,098 85,565 111,656 26,091 +30.5%
Supplies 86,680 749 63,558 62,809 +8385.7%
Services 437,658 561,649 630,244 68,595 +12.2%
Land, Structures, Machinery, Equipment 1,161,096 868,390 437,726 (430,664) -49.6%
Total 1,941,725$ 1,766,332$ 1,563,642$ (202,690)$ -11.5%
$%
Utility Taxes 632,612$ 778,550$ 776,873$ (1,677)$ -0%
Parking Tax 386,269 432,912 411,112 (21,800) -5.0%
Real Estate Excise Tax (REET)107,072 372,709 296,288 (76,421) -20.5%
Permits 797 2 - (2) -100.0%
Franchise Fees - 177,890 235,241 57,351 +32.2%
Grant Revenues 55,049 758,800 299,270 (459,530) -60.6%
State Entitlements 71,662 70,148 66,248 (3,900) -5.6%
General Government Revenue - 140 360 220 +157.1%
Traffic Impact Fees 145,581 132,114 390,734 258,620 +195.8%
Fines and Penalties 10,655 1,119 562 (557) -49.8%
Other Income 115,334 44,600 113,200 68,600 +153.8%
Investment Earnings 121,669 158,566 139,199 (19,367) -12.2%
Total 1,646,700$ 2,927,550$ 2,729,087$ (198,463)$ -6.8%
Fund 104 Arterial Street Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
Fund 104 Arterial Street Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 104 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 2066
Revenues 8,794$ 98,100$ 9.0%
Expenditures 52,798 73,000 72.3%
Net Revenues Less Expenditures (44,004)$ 25,100$
% of Year Complete
50.0%
Fund 109 Drug Seizure Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 21 67
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Supplies 36,000$ 32,968$ 3,032$ 91.6%
Services 37,000 19,830 17,170 53.6%
Total 73,000$ 52,798$ 20,202$ 72.3%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Intergovernmental Revenue 35,000$ 8,794$ (26,206)$ 25.1%
Other Income 60,000 - (60,000) 0.0%
Investment Earnings 3,100 - (3,100) 0.0%
Total 98,100$ 8,794$ (89,306)$ 9.0%
% of Year Complete
50.0%
Fund 109 Drug Seizure Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$10
$20
$30
$40
$50
$60
$70
$80
2025 Expenditures YTD 2025 Total BudgetThousandsFund 109 Expenditures
$-
$20
$40
$60
$80
$100
$120
2025 Revenues YTD 2025 Total BudgetThousandsFund 109 Revenues
City of Tukwila Monthly Finance Report 2268
$%
Supplies 11,423$ 4,570$ 32,968$ 28,398$ +621.4%
Services 22,822 17,149 19,830 2,681 +15.6%
Total 34,245$ 21,719$ 52,798$ 31,079$ +143.1%
$%
Intergovernmental Revenue 77,060$ -$ 8,794$ 8,794$ -
Total 77,060$ -$ 8,794$ 8,794$ -
Fund 109 Drug Seizure Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
Fund 109 Drug Seizure Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
- 10 20 30 40 50 60 70 80 90
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 109 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 23 69
Revenues 1,491,571$ 2,841,300$ 52.5%
Expenditures 378,169 2,431,000 15.6%
Transfers Out - 652,605 0.0%
Net Revenues Less Expenditures 1,113,402$ (242,305)$
% of Year Complete
50.0%
Fund 301 Land Acq., Rec. & Park Development
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 2470
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Supplies 30,000$ -$ 30,000$ 0.0%
Services 1,876,000 374,259 1,501,741 19.9%
Land, Structures, Machinery, Equipment 525,000 3,910 521,090 1%
Transfers Out to Other Funds 652,605 - 652,605 0%
Total 3,083,605$ 378,169$ 2,705,436$ 12.3%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Property Tax 207,800$ 138,193$ (69,607)$ 66.5%
Real Estate Excise Tax (REET)500,000 - (500,000) 0.0%
Grant Revenues 1,976,000 1,249,810 (726,190) 63.2%
Park Impact Fees 100,000 17,515 (82,485) 17.5%
Investment Earnings 57,500 86,053 28,553 149.7%
Total 2,841,300$ 1,491,571$ (1,349,729)$ 52.5%
% of Year Complete
50.0%
Fund 301 Land Acq., Rec. & Park Development
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
2025 Expenditures YTD 2025 Total BudgetThousandsFund 301 Expenditures
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 301 Revenues
City of Tukwila Monthly Finance Report 25 71
$%
Services 82,680$ 352,472$ 374,259$ 21,787$ +6.2%
Land, Structures, Machinery, Equipment - - 3,910 3,910 -
Total 129,250$ 352,472$ 378,169$ 25,697$ +7.3%
$%
Property Tax 128,923$ 133,701$ 138,193$ 4,492$ +3%
Real Estate Excise Tax (REET)36,224 - - - -
Grant Revenues - - 1,249,810 1,249,810 -
Park Impact Fees 33,733 24,924 17,515 (7,409) -29.7%
Investment Earnings 74,344 110,436 86,053 (24,383) -22%
Total 273,224$ 269,061$ 1,491,571$ 1,222,510$ +454.4%
Fund 301 Land Acq., Rec. & Park Development
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 301 Land Acq., Rec. & Park Development
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 301 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 2672
Revenues 5,711$ 1,000$ 571.1%
Transfers In 219,000 438,000 50.0%
Expenditures - 538,000 0.0%
Net Revenues Less Expenditures 224,711$ (99,000)$
% of Year Complete
50.0%
Fund 303 General Government Improvements
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 27 73
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Services 538,000$ - 538,000$ 0.0%
Total 538,000$ - $538,000 0.0%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Investment Earnings 1,000$ 5,711$ 4,711$ 571.1%
Transfer In From General Fund 438,000 219,000 (219,000) 50%
Total 439,000$ 224,711$ $(214,289)51.2%
% of Year Complete
50.0%
Fund 303 General Government Improvements
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$100
$200
$300
$400
$500
$600
2025 Expenditures YTD 2025 Total BudgetThousandsFund 303 Expenditures
$-
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
2025 Revenues YTD 2025 Total BudgetThousandsFund 303 Revenues
City of Tukwila Monthly Finance Report 2874
$%
Services 133,850$ 1,146$ -$ (1,146)$ -100.0%
Total 133,850$ 1,146$ -$ (1,146)$ -100.0%
$%
Investment Earnings 11,781$ 11,610$ 5,711$ (5,899)$ -51%
Transfer In From General Fund - - 219,000 219,000 -
Total 11,781$ 11,610$ 224,711$ 213,101$ +1835.5%
Fund 303 General Government Improvements
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 303 General Government Improvements
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $50 $100 $150 $200 $250
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 303 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 29 75
Revenues 16,592$ 600,000$ 2.8%
Transfers Out - 600,000 0.0%
Net Revenues Less Expenditures 16,592$ -$
% of Year Complete
50.0%
Fund 304 Fire Improvements
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 3076
Category 2025 Total Budget 2025 Transfers Out
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Transfers Out to Other Funds 600,000$ -$ 600,000$ 0%
Total 600,000$ -$ $600,000 0.0%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Fire Impact Fees 600,000$ 16,592$ (583,408)$ 2.8%
Total 600,000$ 16,592$ $(583,408)2.8%
% of Year Complete
50.0%
Fund 304 Fire Improvements
Transfers Out
Revenues and Transfers In by Category
$-
$100
$200
$300
$400
$500
$600
$700
2025 Expenditures YTD 2025 Total BudgetThousandsFund 304 Transfers Out
$-
$100
$200
$300
$400
$500
$600
$700
2025 Revenues YTD 2025 Total BudgetThousandsFund 304 Revenues
City of Tukwila Monthly Finance Report 31 77
$%
Transfers Out to Other Funds -$ -$ -$ -$ -
Total -$ -$ -$ -$ -
$%
Fire Impact Fees 19,852$ 14,812$ 16,592$ 1,780$ +12.0%
Total 19,852$ 14,812$ 16,592$ 1,780$ +12.0%
Fund 304 Fire Improvements
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 304 Fire Improvements
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $5 $10 $15 $20 $25
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 304 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 3278
Revenues 323,481$ 15,000$ 2156.5%
Transfers In - 1,100,000 0.0%
Transfers Out 659,412 1,318,824 50.0%
Net Revenues Less Expenditures (335,931)$ (203,824)$
% of Year Complete
50.0%
Fund 305 Public Safety Plan
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 33 79
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Transfers Out to Other Funds 1,318,824$ 659,412$ 659,412$ 50%
Total 1,318,824$ 659,412$ $659,412 50%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Real Estate Excise Tax (REET)-$ 296,288$ 296,288$ -
Investment Earnings 15,000 27,193 12,193 181.3%
Transfers In 1,100,000 - (1,100,000) 0%
Total 1,115,000$ 323,481$ $(791,519)29.0%
% of Year Complete
50.0%
Fund 305 Public Safety Plan
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
2025 Expenditures YTD 2025 Total BudgetThousandsFund 305 Expenditures
$-
$200
$400
$600
$800
$1,000
$1,200
2025 Revenues YTD 2025 Total BudgetThousandsFund 305 Revenues
City of Tukwila Monthly Finance Report 3480
$%
Transfers Out to Other Funds -$ -$ 659,412$ 659,412 -
Total -$ -$ 659,412$ 659,412 -
$%
Real Estate Excise Tax (REET)70,848$ 372,709$ 296,288$ (76,421)$ -20.5%
Investment Earnings 23,468 31,148 27,193 (3,955) -13%
Total 94,316$ 403,857$ 323,481$ (80,376)$ -19.9%
Fund 305 Public Safety Plan
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 305 Public Safety Plan
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $100 $200 $300 $400 $500 $600 $700
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 305 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 35 81
Revenues -$ 846,937$ 0.0%
Transfers In 500,001 1,000,000 50.0%
Expenditures 48,122 1,000,000 4.8%
Net Revenues Less Expenditures 451,879$ 846,937$
% of Year Complete
50.0%
Fund 306 City Facilities
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 3682
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Services 1,000,000$ 48,122$ 951,878$ 4.8%
Total 1,000,000$ 48,122$ $951,878 4.8%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Investment Earnings 5,000$ -$ (5,000)$ 0.0%
Rent & Concessions 841,937 - (841,937) 0.0%
Transfers In 1,000,000 500,001 (499,999) 50%
Total 1,846,937$ 500,001$ $ (1,346,936)27.1%
% of Year Complete
50.0%
Fund 306 City Facilities
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$200
$400
$600
$800
$1,000
$1,200
2025 Expenditures YTD 2025 Total BudgetThousandsFund 306 Expenditures
$-
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
$2,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 306 Revenues
City of Tukwila Monthly Finance Report 37 83
$%
Services 82,434$ 1,238,872$ 48,122$ (1,190,750)$ -96.1%
Land, Structures, Machinery, Equipment 1,320,579 808 - (808) -100.0%
Total 1,410,923$ 1,239,680$ 48,122$ (1,191,558)$ -96.1%
$%
Investment Earnings 24,163$ 13,602$ -$ (13,602)$ -100.0%
Rent & Concessions - - - - -
Transfers In - 500,000 500,001 1 +0%
Total 24,163$ 598,352$ 500,001$ (98,351)$ -16.4%
Fund 306 City Facilities
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 306 City Facilities
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 306 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 3884
Revenues 4,062,967$ 11,341,356$ 35.8%
Expenditures 3,871,458 10,493,596 36.9%
Transfers Out 753,809 1,507,615 50.0%
Net Revenues Less Expenditures (562,300)$ (659,855)$
% of Year Complete
50.0%
Fund 401 Water Utility Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 39 85
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 957,112$ 445,345$ 511,767$ 47%
Benefits 538,827 188,129 350,698 35%
Supplies 3,105,196 1,815,951 1,289,245 58.5%
Services 5,677,288 967,576 4,709,712 17.0%
Land, Structures, Machinery, Equipment - 453,399 (453,399) -
Other Expenditures 215,173 1,058 214,115 0.5%
Transfers Out - Internal Cost Allocation 816,232 408,118 408,114 50%
Transfers Out - Debt Service 358,050 179,024 179,026 50%
Transfers Out to Other Funds 333,333 166,667 166,666 50%
Total 12,001,211$ 4,625,267$ $7,375,944 38.5%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Water Sales 9,239,856$ 4,023,112$ (5,216,744)$ 43.5%
Security Revenue - (13,854) (13,854) -
Other Income 1,500 10,139 8,639 675.9%
Investment Earnings 100,000 43,570 (56,430) 43.6%
Bond Proceeds 2,000,000 - (2,000,000) 0%
Total 11,341,356$ 4,062,967$ $ (7,278,389)35.8%
% of Year Complete
50.0%
Fund 401 Water Utility Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 401 Expenditures and Transfers Out
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 401 Revenues
City of Tukwila Monthly Finance Report 4186
$%
Salaries, Wages, & Overtime 347,413$ 386,756$ 445,345$ 58,589$ +15.1%
Benefits 155,331 186,610 188,129 1,519 +0.8%
Supplies 1,707,060 1,741,261 1,815,951 74,690 +4.3%
Services 1,073,189 917,014 967,576 50,562 +5.5%
Land, Structures, Machinery, Equipment - 56,065 453,399 397,334 +708.7%
Other Expenditures 83,493 82,596 1,058 (81,538) -99%
Transfers Out - Internal Cost Allocation 370,176 388,684 408,118 19,434 +5%
Transfers Out - Debt Service 179,023 179,023 179,024 1 +0%
Transfers Out to Other Funds (121) 170,000 166,667 (3,333) -2%
Total 3,915,564$ 4,108,009$ 4,625,267$ 517,258$ +12.6%
$%
Water Sales 3,446,861$ 3,602,100$ 4,023,112$ 421,012$ +12%
Security Revenue 6,149 6,243 (13,854) (20,097) -321.9%
Other Income 5,491 5,563 10,139 4,576 +82.3%
Investment Earnings 88,769 83,683 43,570 (40,113) -48%
Total 3,547,270$ 3,697,589$ 4,062,967$ 365,378$ +9.9%
Fund 401 Water Utility Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 401 Water Utility Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 401 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 41 87
Revenues 5,636,169$ 12,527,105$ 45.0%
Expenditures 6,501,591 16,129,584 40.3%
Transfers Out 610,542 1,221,086 50.0%
Net Revenues Less Expenditures (1,475,964)$ (4,823,565)$
% of Year Complete
50.0%
Fund 402 Sewer Utility Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 4288
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 666,584$ 373,652$ 292,932$ 56%
Benefits 482,884 163,136 319,748 34%
Supplies 6,214,355 2,830,737 3,383,618 45.6%
Services 8,611,358 1,087,071 7,524,287 12.6%
Land, Structures, Machinery, Equipment - 2,001,650 (2,001,650) -
Other Expenditures 154,403 45,345 109,058 29%
Transfers Out - Internal Cost Allocation 687,666 343,830 343,836 50%
Transfers Out - Debt Service 200,087 100,045 100,042 50%
Transfers Out to Other Funds 333,333 166,667 166,666 50%
Total 17,350,670$ 7,112,133$ $ 10,238,537 41.0%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Sewer Sales 12,127,105$ 5,443,217$ (6,683,888)$ 44.9%
Other Income - 43,869 43,869 -
Investment Earnings 400,000 149,083 (250,917) 37.3%
Total 12,527,105$ 5,636,169$ $ (6,890,936)45.0%
% of Year Complete
50.0%
Fund 402 Sewer Utility Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 402 Expenditures and Transfers Out
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 402 Revenues
City of Tukwila Monthly Finance Report 43 89
$%
Salaries, Wages, & Overtime 419,811$ 550,189$ 373,652$ (176,537)$ -32.1%
Benefits 182,191 230,558 163,136 (67,422) -29.2%
Supplies 2,056,672 2,635,651 2,830,737 195,086 +7.4%
Services 860,570 1,139,209 1,087,071 (52,138) -4.6%
Land, Structures, Machinery, Equipment - - 2,001,650 2,001,650 -
Other Expenditures 242,333 239,987 45,345 (194,642) -81%
Transfers Out - Internal Cost Allocation 311,868 327,458 343,830 16,372 +5%
Transfers Out - Debt Service 100,042 100,042 100,045 3 +0%
Transfers Out to Other Funds (67) 95,000 166,667 71,667 +75%
Total 4,173,420$ 5,318,094$ 7,112,133$ 1,794,039$ +33.7%
$%
Sewer Sales 4,859,923$ 5,028,180$ 5,443,217$ 415,037$ +8%
Other Income 23,391 4,667 43,869 39,202 +840.0%
Investment Earnings 229,411 250,107 149,083 (101,024) -40.4%
Total 5,112,725$ 5,282,954$ 5,636,169$ 353,215$ +6.7%
Fund 402 Sewer Utility Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 402 Sewer Utility Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 402 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 4490
Revenues 1,235,279$ 2,487,500$ 49.7%
Transfers In 150,000 300,000 50.0%
Expenditures 1,264,602 2,719,666 46.5%
Transfers Out 120,894 241,788 50.0%
Net Revenues Less Expenditures (217)$ (173,954)$
% of Year Complete
50.0%
Fund 411 Foster Golf Course
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 45 91
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 1,077,911$ 520,469$ 557,442$ 48%
Benefits 395,385 205,123 190,262 52%
Supplies 362,145 261,318 100,827 72.2%
Services 360,225 227,362 132,863 63.1%
Land, Structures, Machinery, Equipment 524,000 50,330 473,670 10%
Transfers Out - Internal Cost Allocation 241,788 120,894 120,894 50%
Total 2,961,454$ 1,385,496$ $1,575,958 46.8%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Gambling & Excise Taxes 3,000$ -$ (3,000)$ 0.0%
Greens Fees 1,610,000 906,427 (703,573) 56.3%
General Government Revenue 165,000 97,161 (67,839) 58.9%
Culture and Recreation Fees 5,000 2,197 (2,803) 43.9%
Other Income 11,000 18,474 7,474 167.9%
Investment Earnings 60,000 27,165 (32,835) 45.3%
Rent & Concessions 633,500 183,855 (449,645) 29.0%
Transfer In From General Fund 300,000 150,000 (150,000) 50%
Total 2,787,500$ 1,385,279$ $ (1,402,221)49.7%
% of Year Complete
50.0%
Fund 411 Foster Golf Course
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
2025 Expenditures YTD 2025 Total BudgetThousandsFund 411 Expenditures and Transfers Out
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 411 Revenues and Transfers In
City of Tukwila Monthly Finance Report 4692
$%
Salaries, Wages, & Overtime 402,594$ 459,984$ 520,469$ 60,485$ +13.1%
Benefits 181,133 188,739 205,123 16,384 +8.7%
Supplies 260,262 172,078 261,318 89,240 +51.9%
Services 285,830 346,394 227,362 (119,032) -34.4%
Land, Structures, Machinery, Equipment - 51,632 50,330 (1,302) -2.5%
Transfers Out - Internal Cost Allocation 109,656 115,134 120,894 5,760 +5%
Total 1,239,475$ 1,333,961$ 1,385,496$ 51,535$ +3.9%
$%
Greens Fees 836,484$ 771,868$ 906,427$ 134,559$ +17.4%
General Government Revenue 89,247 71,377 97,161 25,784 +36.1%
Culture and Recreation Fees 197 754 2,197 1,443 +191.4%
Other Income 21,025 5,684 18,474 12,790 +225%
Investment Earnings 33,269 45,193 27,165 (18,028) -40%
Rent & Concessions 205,280 188,778 183,855 (4,923) -3%
Sale of Capital Assets 12,800 4,000 - (4,000) -100%
Transfer In From General Fund 150,000 150,000 150,000 - 0%
Total 1,348,302$ 1,237,654$ 1,385,279$ 147,625$ +11.9%
Fund 411 Foster Golf Course
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 411 Foster Golf Course
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$1,150 $1,200 $1,250 $1,300 $1,350 $1,400
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 411 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 47 93
Revenues 9,286,239$ 14,742,267$ 63.0%
Expenditures 3,506,135 15,103,982 23.2%
Transfers Out 777,880 1,555,760 50.0%
Net Revenues Less Expenditures 5,002,224$ (1,917,475)$
% of Year Complete
50.0%
Fund 412 Surface Water Utility Fund
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 4894
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 2,028,653$ 834,922$ 1,193,731$ 41%
Benefits 1,023,526 334,674 688,852 33%
Supplies 72,665 21,891 50,774 30.1%
Services 11,957,541 2,202,556 9,754,985 18.4%
Land, Structures, Machinery, Equipment - 111,604 (111,604) -
Other Expenditures 21,597 488 21,109 2%
Transfers Out - Internal Cost Allocation 727,476 363,738 363,738 50%
Transfers Out - Debt Service 494,951 247,475 247,476 50%
Transfers Out to Other Funds 333,333 166,667 166,666 50%
Total 16,659,742$ 4,284,015$ $ 12,375,727 25.7%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Surface Water Sales 8,477,267$ 8,571,054$ 93,787$ 101.1%
Permits - (17) (17) -
Grant Revenues 3,322,000 290,647 (3,031,353) 8.7%
Other Income 2,643,000 211,268 (2,431,732) 8.0%
Investment Earnings 300,000 213,287 (86,713) 71.1%
Total 14,742,267$ 9,286,239$ $ (5,456,028)63.0%
% of Year Complete
50.0%
Fund 412 Surface Water Utility Fund
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 412 Expenditures and Transfers Out
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 412 Revenues
City of Tukwila Monthly Finance Report 49 95
$%
Salaries, Wages, & Overtime 598,988$ 764,249$ 834,922$ 70,673$ +9.2%
Benefits 281,075 323,721 334,674 10,953 +3.4%
Supplies 27,254 57,802 21,891 (35,911) -62.1%
Services 1,229,325 1,466,331 2,202,556 736,225 +50.2%
Land, Structures, Machinery, Equipment - 92,320 111,604 19,284 +20.9%
Other Expenditures 262,901 261,376 488 (260,888) -100%
Transfers Out - Internal Cost Allocation 329,922 346,418 363,738 17,320 +5%
Transfers Out - Debt Service 247,473 247,473 247,475 2 +0%
Transfers Out to Other Funds (167) 235,000 166,667 (68,333) -29%
Total 2,976,771$ 3,794,690$ 4,284,015$ 489,325$ +12.9%
$%
Surface Water Sales 7,767,059$ 8,091,932$ 8,571,054$ 479,122$ +6%
Permits - - (17) (17) -
Grant Revenues 44,631 5,033 290,647 285,614 +5674.8%
Other Income (56,081) 762,109 211,268 (550,841) -72.3%
Investment Earnings 134,650 226,910 213,287 (13,623) -6%
Total 7,890,259$ 9,085,984$ 9,286,239$ 200,255$ +2.2%
Fund 412 Surface Water Utility Fund
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 412 Surface Water Utility Fund
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 412 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 5096
Revenues 3,168,288$ 6,223,147$ 50.9%
Expenditures 2,294,544 5,749,503 39.9%
Transfers Out 193,156 386,308 50.0%
Net Revenues Less Expenditures 680,588$ 87,336$
% of Year Complete
50.0%
Fund 501 Equipment Rental
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 51 97
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Salaries, Wages, & Overtime 519,798$ 254,871$ 264,927$ 49%
Benefits 237,888 116,296 121,592 49%
Supplies 790,900 453,591 337,309 57.4%
Services 1,903,717 901,264 1,002,453 47.3%
Land, Structures, Machinery, Equipment 2,297,200 568,522 1,728,678 25%
Transfers Out - Internal Cost Allocation 386,308 193,156 193,152 50%
Total 6,135,811$ 2,487,700$ $3,648,111 40.5%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Fleet Replacement Charges 2,294,324$ 1,147,153$ (1,147,171)$ 50.0%
Fleet Lease Charges 3,526,723 1,763,356 (1,763,367) 50.0%
Fleet Repair Charges 200,000 65,526 (134,474) 32.8%
Other Income 2,100 2,863 763 136.3%
Investment Earnings 40,000 36,132 (3,868) 90.3%
Sale of Capital Assets 160,000 153,258 (6,742) 95.8%
Total 6,223,147$ 3,168,288$ $ (3,054,859)50.9%
% of Year Complete
50.0%
Fund 501 Equipment Rental
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 501 Expenditures and Transfers Out
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 501 Revenues
City of Tukwila Monthly Finance Report 5298
$%
Salaries, Wages, & Overtime 151,858$ 199,733$ 254,871$ 55,138$ +27.6%
Benefits 78,605 100,151 116,296 16,145 +16.1%
Supplies 321,012 347,300 453,591 106,291 +30.6%
Services 366,655 728,876 901,264 172,388 +23.7%
Land, Structures, Machinery, Equipment 12,868 130,376 568,522 438,146 +336.1%
Transfers Out - Internal Cost Allocation 175,194 183,958 193,156 9,198 +5%
Total 1,106,192$ 1,690,394$ 2,487,700$ 797,306$ +47.2%
$%
Fleet Replacement Charges 525,252$ 620,372$ 1,147,153$ 526,781$ +85%
Fleet Lease Charges 502,860 - 1,763,356 1,763,356 -
Fleet Repair Charges - 74,119 65,526 (8,593) -11.6%
Other Income 85 - 2,863 2,863 -
Investment Earnings 97,797 96,850 36,132 (60,718) -63%
Sale of Capital Assets 214,403 36,480 153,258 116,778 +320%
Total 1,340,397$ 827,821$ 3,168,288$ 2,340,467$ +282.7%
Fund 501 Equipment Rental
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 501 Equipment Rental
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 501 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 53 99
Revenues 3,530,269$ 8,302,594$ 42.5%
Expenditures 2,812,978 6,599,439 42.6%
Transfers Out 104,539 209,077 50.0%
Net Revenues Less Expenditures 612,752$ 1,494,078$
% of Year Complete
50.0%
Fund 502 Insurance - Active Employees
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 54100
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Self Insurance Medical Claims 4,108,327$ 1,793,063$ 2,315,264$ 44%
Dental Claims 413,306 196,441 216,865 48%
Prescription Claims 1,158,759 493,676 665,083 42.6%
Vision Claims 21,641 11,651 9,990 53.8%
Stop Loss Reimbursements - (146,230) 146,230 -
TPA Admin Fees 155,034 92,803 62,231 60%
Excess Loss Prem 621,372 334,641 286,731 54%
Contracted Services 100,000 31,988 68,012 32%
Employee Wellness Services 18,000 4,945 13,055 27%
Transfers Out - Internal Cost Allocation 209,077 104,539 104,538 50%
Total 6,805,516$ 2,917,517$ $3,887,999 42.9%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Employer Trust Contributions 7,943,114$ 3,237,097$ (4,706,017)$ 40.8%
Employee Voluntary Contributions - 26,347 26,347 -
Employee Mandatory Contributions 311,980 166,488 (145,492) 53.4%
Employee Benefit Program Services - 43 43 -
Investment Earnings 47,500 100,294 52,794 211.1%
Total 8,302,594$ 3,530,269$ $ (4,772,325)42.5%
% of Year Complete
50.0%
Fund 502 Insurance - Active Employees
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
2025 Expenditures YTD 2025 Total BudgetThousandsFund 502 Expenditures and Transfers Out
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
2025 Revenues YTD 2025 Total BudgetThousandsFund 502 Revenues
City of Tukwila Monthly Finance Report 55101
$%
Self Insurance Medical Claims 1,844,211$ 1,822,864$ 1,793,063$ (29,801)$ -1.6%
Dental Claims 223,932 191,054 196,441 5,387 +2.8%
Prescription Claims 458,282 476,341 493,676 17,335 +3.6%
Vision Claims 9,789 9,831 11,651 1,820 +18.5%
Stop Loss Reimbursements - (125,060) (146,230) (21,170) +16.9%
TPA Admin Fees 68,627 64,775 92,803 28,028 +43.3%
Excess Loss Prem 127,785 199,384 334,641 135,257 +67.8%
Employee Wellness Supplies 303 250 - (250) -100%
Contracted Services 31,331 31,878 31,988 110 +0%
Employee Wellness Services - 132 4,945 4,813 +3646%
Transfers Out - Internal Cost Allocation 94,818 99,563 104,539 4,976 +5%
Total 2,859,078$ 2,771,012$ 2,917,517$ 146,505$ +5.3%
$%
Employer Trust Contributions 2,795,102$ 3,107,376$ 3,237,097$ 129,721$ +4%
Employee Voluntary Contributions 41,150 13,539 26,347 12,808 +94.6%
Employee Mandatory Contributions 43,192 44,565 166,488 121,923 +273.6%
Employee Benefit Program Services - - 43 43 -
Investment Earnings 95,486 112,969 100,294 (12,675) -11%
Total 2,974,930$ 3,278,449$ 3,530,269$ 251,820$ +7.7%
Fund 502 Insurance - Active Employees
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 502 Insurance - Active Employees
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 502 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 56102
Revenues 205,152$ 546,347$ 37.5%
Expenditures 222,001 488,766 45.4%
Transfers Out 6,966 13,938 50.0%
Net Revenues Less Expenditures (23,815)$ 43,643$
% of Year Complete
50.0%
Fund 503 Insurance - LEOFF I Retirees
Overview
2025 through June 2025 Total Budget Budget Variance
% of Annual Budget
City of Tukwila Monthly Finance Report 57103
Category 2025 Total Budget 2025 Expenses
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Self Insurance Medical Claims 150,000$ 30,865$ 119,135$ 21%
Dental Claims 32,931 13,416 19,515 41%
Prescription Claims 169,644 89,610 80,034 52.8%
Vision Claims 4,419 1,512 2,907 34.2%
TPA Admin Fees 12,612 8,532 4,080 68%
Excess Loss Premium 24,160 13,846 10,314 57%
Long Term Care 15,000 48,370 (33,370) 322%
Out of Pocket 75,000 923 74,077 1%
Medicare Plan B - 14,927 (14,927) -
Contracted Services 5,000 - 5,000 0%
Transfers Out - Internal Cost Allocation 13,938 6,966 6,972 50%
Total 502,704$ 228,967$ $273,737 45.5%
% of Year Complete
50.0%
Category 2025 Total Budget 2025 Revenues
through June
Budget Variance
(Unfavorable) / Favorable
Budget Variance
% of Annual Budget
Employer Trust Contributions 545,833$ 204,936$ (340,897)$ 37.5%
Investment Earnings 514 194 (320) 37.7%
Employee Benefit Program Services - 22 22 -
Total 546,347$ 205,152$ $(341,195)37.5%
% of Year Complete
50.0%
Fund 503 Insurance - LEOFF I Retirees
Expenditures and Transfers Out by Category
Revenues and Transfers In by Category
$-
$100
$200
$300
$400
$500
$600
2025 Expenditures YTD 2025 Total BudgetThousandsFund 503 Expenditures and Transfers Out
$-
$100
$200
$300
$400
$500
$600
2025 Revenues YTD 2025 Total BudgetThousandsFund 503 Revenues
City of Tukwila Monthly Finance Report 58104
$%
Self Insurance Medical Claims 35,751$ 34,508$ 30,865$ (3,643)$ -10.6%
Dental Claims 13,267 11,589 13,416 1,827 +15.8%
Prescription Claims 75,995 65,872 89,610 23,738 +36.0%
Vision Claims 903 10,244 1,512 (8,732) -85.2%
TPA Admin Fees 7,956 7,519 8,532 1,013 +13.5%
Excess Loss Premium 41,464 8,326 13,846 5,520 +66.3%
Long Term Care 45,384 57,043 48,370 (8,673) -15.2%
Out of Pocket 1,131 2,061 923 (1,138) -55%
Medicare Plan B 27,243 20,094 14,927 (5,167) -26%
Contracted Services - 2,000 - (2,000) -100%
Transfers Out - Internal Cost Allocation 6,324 6,638 6,966 328 +5%
Total 255,418$ 225,894$ 228,967$ 3,073$ +1.4%
$%
Employer Trust Contributions 159,825$ 165,414$ 204,936$ 39,522$ +24%
Investment Earnings 3,577 2,539 194 (2,345) -92.4%
Employee Benefit Program Services - - 22 22 -
Total 163,402$ 167,953$ 205,152$ 37,199$ +22.1%
Fund 503 Insurance - LEOFF I Retirees
Year-to-Year Revenues and Transfers In by Category
Category 2023 Revenues
through June
2024 Revenues
through June
2025 Revenues
through June
2025 vs 2024
Fund 503 Insurance - LEOFF I Retirees
Year-to-Year Expenditures & Transfers Out by Category
Category 2023 Expenses
through June
2024 Expenses
through June
2025 Expenses
through June
2025 vs 2024
$- $50 $100 $150 $200 $250 $300
Revenues and Transfers In
Expenditures and Transfers Out
Thousands
Fund 503 Prior Year Comparisons YTD
2023
2024
2025
City of Tukwila Monthly Finance Report 59105
(d)
Depository Investment
Type
Maturity
Date Balance Current
Rate
Annualized
Return
CASH & CASH EQUIVALENTS
US Bank Operating Cash Depository (b)30,505,586 0.60%183,034 (e)
Washington State Treasurer LGIP Investment Pool (b)35,797,236 4.38%1,569,029 (f)
Umpquah Interest Checking (b)17,466,969 4.62%806,974 (f)
Total Cash & Cash Equivalents 83,769,790 3.05%2,559,036 (g)
(a)(c)
Agency / Issuer Rating Investment
Type
Purchase
Date
Maturity
Date
Term
Yrs.Face Value Yield to
Maturity
Annualized
Return
INVESTMENTS
Agencies
Federal Home Loan Bank Aaa US agency 02/2021 02/2026 0.6 1,000,000 0.63%6,250
Federal Farm Credit Bank Aaa US agency 06/2021 06/2026 0.9 1,000,000 0.90%9,000
Federal Home Loan Bank Aaa US agency 11/2021 11/2026 1.4 2,000,000 1.46%29,200
Federal Farm Credit Bank Aaa US agency 03/2022 12/2025 0.4 1,000,000 2.00%20,000
Federal Home Loan Bank Aaa US agency 05/2022 05/2027 1.8 1,000,000 3.96%40,000
Federal Home Loan Bank Aaa US agency 05/2022 05/2026 0.8 1,000,000 3.38%33,750
Federal Home Loan Bank Aaa US agency 06/2022 06/2027 1.9 1,000,000 3.59%35,900
Federal Farm Credit Bank Aaa US agency 06/2022 06/2027 2.0 1,000,000 4.00%40,000
Federal Home Loan Bank Aaa US agency 12/2022 10/2025 0.3 1,000,000 4.35%6,000
TOTAL AGENCIES 10,000,000 2.20%220,100
Taxable Municipal Bonds
Metro Oregon GO Taxable AAA LTGO 06/2021 06/2026 0.9 1,000,000 0.83%32,500
King County WA GO Taxable 03/2022 12/2026 1.4 1,000,000 2.33%14,000
Bellevue WA GO Taxable 04/2022 12/2026 1.4 1,000,000 3.12%14,370
TOTAL MUNICIPAL BONDS 3,000,000 2.03%60,870
Total Investments 13,000,000 2.16%280,970
TOTAL PROJECTED CASH, CASH EQUIVALENTS & INVESTMENTS 96,769,790$ 2.93%2,840,006$
Current Portfolio Yield
(a) Term is calculated to final maturity or call date if bond has been called.
(b) No fixed maturity, funds are available within one day.
(c) Yield to Maturity represents average rate for the year for various investment vehicles.
(d) Annualized return represents annual earnings at current rate.
(e) Represents earning credit from US Bank. City earned interest up to the amount of fees.
(f) Current rate reflects most recent interest rate for each depository account.
(g) Represents annual earnings, assuming no changes in the Market. Actual earnings
to date are $1,388,779
CITY OF TUKWILA
CASH & INVESTMENT REPORT
June 30, 2025
Cash and Investment Details
Cash, 32%
LGIP, 37%
Money
Market, 18%
Agencies,
10%
Municipal
Bonds, 3%
Current Portfolio Allocation
106
Cash & Investments
Portfolio
Amount
Available
Within 1 Year
Available
Within 5 Years
Funds immediately available - US Bank, State
LGIP, Money market 83,769,790$ 83,769,790$ 83,769,790$
Fixed Maturity Investments, maturing in:
0-90 days after Report Date 1,000,000
91-180 days after Report Date 1,000,000
181-270 days after Report Date 1,000,000
271-360 days after Report Date 3,000,000
Total Investments maturing in 1 year or less 6,000,000 6,000,000 6,000,000
Investments maturing in more than 1 year and
less than 10 years.7,000,000 7,000,000
Total Cash & Investments 96,769,790$ 89,769,790$ 96,769,790$
93%100%
Portfolio POLICY Policy
Financial Institution Diversification Amount % of Total MAXIMUM Met?
US Bank 30,505,586$ 31.5%insured by PDPC Yes
Umpquah Bank 17,466,969 18.1%20%Yes
State LGIP 35,797,236 37.0%100.0%Yes
Investments in US Government and other non-
financial institutions 13,000,000 13.4%varies see below Yes
Total 96,769,790$ 100.0%
Portfolio POLICY Policy
Investment Mix Amount % of Total MAXIMUM Met?
Depository (USBank)30,505,586 31.5%insured by PDPC Yes
State Investment Pool 35,797,236 37.0%100%Yes
Umpquah 17,466,969 18.1%insured by PDPC Yes
US Agency 10,000,000 10.3%100%Yes
Municipal Bonds 3,000,000 3.1%30%Yes
Total 96,769,790 100.0%
Weighted Average Maturities:Years Performance Analysis
Funds Immediately Available 0.0 Current portfolio yield 2.93%
Government Agency bonds 1.2
Municipal bonds 1.3 Benchmarks:
Total WAM 0.2 2 year treasury 3.723%
3 year treasury 3.693%
POLICY MAXIMUM 2.0 5 year treasury 3.809%
Policy Met?Yes
Note: Funds immediately available are not factored into the Portfolio
Investments weighted average maturity.
CITY OF TUKWILA
Policy Compliance & Liquidity Analysis
CASH & INVESTMENT REPORT
June 30, 2025
As of Report Date
107