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Home My WebLink About1997-069 Ad Valorem Tax ORDINANCE NO. 97 -69 ORDINANCE C AN ORDINANCE fixing and levying the amount of ad valorem taxes necessary to balance estimated revenue with estimated expenditures for the 1998 Budget for the City of Yakima. WHEREAS, the City Council finds that the total net amount of $10,503,371 in revenue must be raised by ad valorem taxes on real and personal property within the corporate limits of the City of Yakima to balance estimated revenues and expenditures for the 1998 Budget for the City of Yakima, now therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. There is hereby fixed to be raised by general property taxes upon real and • personal property within the City of Yakima the amount of $10,503,371 for the following purposes: General Government Levy Operating Funds $ 8,027,907 Firemen's' Relief & Pension Fund 1,124,464 Amount of tax levy for General Government Purposes ( $ 9,203,371 Special Purpose Bond Levy 1998 1,300,000 Total Levy Amount ( $10,503,371 ( Includes an additional $50,000 to provide for final adjustments in State assessed, new construction and annexation values. Section 2. The City Clerk is directed to transmit and file a certified copy of this ordinance with the Board of Yakima County Commissioners and the. Yakima County Assessor on or before November 14, 1997. Section 3. Pursuant to °Article VI, Section 2 of the Yakima City Charter, this ordinance shall take effect on November 11, 1997. PASSED BY THE CITY COUNCIL, signed and approved this 10th day of November, 1997. Buchanan, Mayor ATTEST: Acti,g C y Clerk Publication Date November 14, 1997 Effective Date November 11, 1997 ORDRES /G 1,1/6/97 2:47 PM EXHIBIT I City of Yakima 106% Tax Limitation Calculation 1997 TAX 1998 ASSESSED RATE LEVY VALUES APPLIED DOLLARS Prior Year (1996) $2,591,498.001 $3.2266 $8,361,635 6.0% Increase $501,698 Base 106% $8,863,333 Valuation Increase $87,162.422 N/A $0 New Construction $57,690.614 $3.2266 $186,145 State Assessed Value $3.2266 $0 106% Tax Limit Before Annexations $2,736,351.037 $3.3071 $9,049,478 Add for Annexation $31,414.930 $3.3071 $103,893 106% Limit for Subsequent Years $2,767,765.967 $3.3071 $9,153,371 State of Washington Constitutional Limit Assessed Valuation $2,767,765.967 $3.6000 $9,963,957 Levy Margin $810,586 1997 Levy $9,153,371 Page 1 • Budgets in Second and Third Class Cities, Towns and First Class Cities Under 300,000 3533.111 1,iF •35.33.111 Forms — Accounting— Supervision by operated by the city or town, or to provide services to the % i - xa state. The state auditor is empowered to make and install utility, the utility budget may identify such services and ,,1, 1 ,: j the forms and classifications required by this chapter to budget for reimbursement of the city's or towns current ex- ,: ::, define what expenditures are chargeable to each budget class pense fund for the value of such services. [1991 c 152 § 1.] ;; k ; and to establish the accounting and cost systems necessary to secure accurate budget information. [1995 c 301 § 42; 3533.125 Liabilities incurred in excess of budget. r= ` 1969 ex.s. c 95 § 16.] Liabilities incurred by any officer or employee of the city or town in excess of any budget appropriations shall not be a ,__ 35.33.121 Funds — Limitations on expenditures— liability of the city or town. The clerk shall issue no warrant .d •• Transfers. The expenditures as classified and itemized in and the city or town legislative body or other authorized d i i I the final budget shall constitute the city's or town's appropri- person shall approve no claim for an expenditure in excess V'-, ations for the ensuing fiscal year. Unless otherwise ordered of the total amount appropriated for any individual fund, by a court of competent jurisdiction, and subject to further except upon an order of a court of competent jurisdiction or limitations imposed by ordinance of the city or town, the for emergencies as provided in this chapter. [1969 ex.s. c 95 'm° expenditure of city or town funds or the incurring of current § 18.] Y ' 4 liabilities on behalf of the city or town shall be limited to the r1 following: 35.33.131 Funds received from sale of bonds and (1) The total amount appropriated for each fund in the warrants— Expenditure program. Moneys received from budget for the current fiscal year, without regard to the the sale of bonds or warrants shall be used for no other ,,' individual items contained therein, except that this limitation purpose than that for which they were issued and no expen- `,' shall not apply to wage adjustments authorized by RCW diture shall be made for that purpose until the bonds have 35.33.107; and been duly authorized. If any unexpended fund balance ' $' (2) The unexpended appropriation balances of a preced- p ,tof O p P remains from the proceeds realized from the bonds or ing budget which may be carried forward from prior fiscal warrants after the accomplishment of the purpose for which ;:,: years pursuant to RCW 35.33.151; and they were issued it shall be used for the redemption of such `: : (3) Funds received from the sale of bonds or warrants bond or warrant indebtedness. Where a budget contains an i.: which have been duly authorized according to law; and expenditure program to be financed from a bond issue to be .,:, ` (4) Funds received in excess of estimated revenues authorized thereafter, no such expenditure shall be made or J during the current fiscal year, when authorized by an incurred until after the bonds have been duly authorized. ordinance amending the original budget; and [1969 ex.s. c 95 § 191 e ,, (5) Expenditures required for emergencies, as authorized . in RCW 35.33.081 and 35.33.091. 35.33.135 Revenue estimates— Amount to be raised , Transfers between individual appropriations within any by ad valorem taxes. At a time fixed by the city's or `' one fund may be made during the current fiscal year by town's ordinance or city charter, not later than the first ' . order of the city's or town's chief administrative officer Monday in October of each year, the chief administrative , . :, _; subject to such regulations, if any, as may be imposed by the officer shall provide the city's or town's legislative body :,t,-, . city or town legislative body. Notwithstanding the provl- = sions of RCW 43.09.210 or of any statute to the contrary, with current information on estimates of revenues from all sources as adopted in the budget for the current year, ;'x t ransfers, as herein authorized, may be made within the same together with estimates submitted by the clerk under RCW ,, ioi fund regardless of the various offices, departments or 35.33.051. The city's or town's legislative body and the `_N divisions of the city or town which may be affected. city's or town's administrative officer or his designated �.:- The city or town legislative body, upon a finding that it representative shall consider the city's or town's total -I _ is to the best interests of the city or town to decrease, revoke anticipated financial requirements for the ensuing fiscal year, !_., or recall all or any portion of the total appropriations and the,,, legislative. body. shall determine and fix by ordinance ` provided for any one fund, may, by ordinance, approved by m the amount to be raised by ad valorem taxes. Upon adoption the vote of one more than the majority of all members of the ordinance fixing the amount of ad valorem taxes to be thereof, stating the facts and findings for doing so, decrease, levied, the clerk shall certify the same to the board of county ' revoke or recall all or any portion of an unexpended fund commissioners as required by RCW 84.52.020. [1969 ex.s. balance, and by said ordinance, or a subsequent ordinance c 95 § 20.] ,:,2 adopted by a like majority, the moneys thus released may be reappropriated for another purpose or purposes, without 35.33.141 Report of expenditures and liabilities `a` limitation to department, division or fund, unless the use of against budget appropriations. At such intervals as may ' such moneys is otherwise restricted by law, charter, or ordinance. [1969 ex.s. c 95 § 17.] be required by city charter or city or town ordinance, however, being not less than quarterly, the clerk shall submit 11- to the city's or town's legislative body and chief administra- 3533.123 Administration, oversight, or supervision five officer a report showing the expenditures and liabilities of utility— Reimbursement from utility budget author against each separate budget appropriation incurred during rued. Whenever any city or town apportions a percentage the preceding reporting period and like information for the of the city manager administrator's, or supervisor's time, whole of the current fiscal year to the first day of the current or the time of other management or general government reporting period together with the unexpended balance of a te ; staff, for administration, oversight, or supervision of a utility 's' (]996 Ed.) [Title 35 RCW — page 129] 7 • 4'a: BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. For Meeting Of 11/11/97 ITEM TITLE: Public Hearing and Consideration of Legislation pertaining to Ad Valorem Taxes to be collected.for the Fiscal 1998 Year. SUBMITTED BY: Dick Zais, City Manager John Hanson, Director of Finance & Budget Robert Wheeler, Financial Services Manager . Ray Paolella, City Attorney CONTACT PERSON/TELEPHONE: Dick Zais / 575 -6040 John Hanson / 575 -6070 Ray Paolella / 575 -6030 Robert Wheeler / 575 -6070 SUMMARY EXPLANATION: Background As a result of the passage of Referendum 47,, it is necessary to take several administrative and legal steps which are new. Your package includes four (4) separate ordinances. Ordinance A, B, and C are management's recommendation for the property levy for 1998. Ordinance purposes are: Ordinance A identifies Council's intent to authorize an increase in the tax levy over 1997 levels. This ordinance requires a simple majority to pass. It is required by Section 209 of Referendum 47. This is legally necessary to increase the '98 tax levy by any amount over 1997 levels. CONTINUED Resolution _ Ordinances A. B. C , D Contract _ Other (Specify) Attachments L II. II. IV Funding Source APPROVED FOR SUBMITTAL: �_��• \ City Manager STAFF RECOMMENDATION: Hold Hearing and pass Ordinances BOARD /COMMISSION RECOMMENDATION: COUNCIL ACTION: Ordinances passed. Ordinance No. 97 -67 (Ordinance A - Intent) Ordinance No. 97 -68 (Ordinance B - 61 increase Ordinance No. 97 -69 (Ordinance C - Taz_Levy.) Legal /BD Agenda Ad Val 1 11/7/97 Ordinance B establishes the limit of 6% increase in the tax for the 1998 tax year. , This ordinance requires the majority plus one of the Council members present which constitutes a quorum. This is required by Section 204 of Referendum 47. Additionally, another change in the law created by Referendum 47 is that property taxes limited to below 6% in the past could be recouped in future years. Under Referendum 47 this is excluded. If you do not increase for the full 6% discretionary tax adjustment, it is "lost forever ". This ordinance provides for a determination of "substantial need" to increase the property tax levy above the "implicit price deflator" set in Referendum 47. Ordinance C fixes the tax levy for the City for 1998. It is virtually the same as in previous years' ordinances. This ordinance includes not only the regular tax but also special levy taxes for bond repayments. This ordinance complies with RCW 35.33.135 and requires a simple majority vote to pass. Ordinance D is necessary only if Ordinance B fails. Ordinance D includes the discretionary property tax increase at the 1.9 %, implicit price deflator (IPD) identified in Referendum 47. Discussion The total 1998 City of Yakima recommended property tax levy includes the 6% levy, levies for voted bond issues, and amounts for annexations and new construction. Preliminary data received from the Yakima County Assessor shows a combined increase of approximately $176.3 million or 6.8% in the assessed valuation or operating levy base of the City of Yakima, as a result of annexations, new construction and re- evaluations. At a 106% increase, the City will be limited to a regular increase of $501,698 or 6% above last year's Operating Levy. Additionally, the levy may be increased $186,145 for property taxes on new construction and an estimated $103,893 for property taxes on newly annexed areas. Thus, the increase amounts to a total of $791,736 in the amount of property taxes the City will be allowed to levy for basic services during the 1998 tax year. Based on present available estimates for 1998, the recommended operating tax levy for the City of Yakima would increase property taxes on a $100,000 home by $9.00 per year. If the implicit price deflator ordinance were chosen, the property tax for a $100,000 home would decrease ($13.00) next year below the recommended 1998 level. This option would necessitate a reduction in General Government resources (General Fund, Parks, Streets, Library) Fire Pension reserves of approximately $350,000. The City has favored State property tax reform, and now with the passage of Referendum 47, continue to endorse the State limitation. The local government tax portion however, has been limited over the years. As we have stated previously, City management is respectfully recommending that the property tax levy be set at a 6% increase to maintain and preserve essential and vital services and resources. It is important to' remember the City has already been under a twofold statutory limit -- the 6% limit and the $3.60 per $1,000 limit since the 1970's. Until the passage of Referendum 47, the State of Washington has not been limited to similar tax levy limits and have reaped a windfall as assess value increase has escalated at higher levels. The impact on the taxpayer of a local 6% levy as noted above to Yakima taxpayers, is minimal ($13 per year on an average $100,000 home), however, the cumulative impact Legal /BD Agenda Ad Val 2 11/7/97 on the City Budget is approximately $350,000 on vital General Government services. The confirmation of the levy at 6% is needed to preserve essential City resources, avoid reduction in municipal service levels and support policy issue recommendations for enhanced service levels. For example, the area of Street Operations (Attachment I) reflects the proposed levy, the alternate reduced levy, and an analysis of the impact by City fund. Specifically, the General Fund would be reduced by $81,000, the Library by $32,000, Parks & Recreation, $46,000, Streets by $160,000 and Fire Relief and Pension by approximately $20,000. Further, as reflected in Attachments II and III, the City's per capita property tax and per capita combined revenue are the second and third lowest, respectively of 14 comparable cities in the State. The City's tax rates are a "good" deal for local homeowners and businesses. We believe that reducing property taxes to a level below the 6% increase would negatively impact general government, and not be in the public interest to meet critical service needs. Attachment IV describes all detailed general fund revenues. Finally, the levy ordinance, either C, or D, are $50,000 higher than the levy shown in the Preliminary Budget and the Attachments. This procedure allows for final legally allowed final adjustments in State assessed, new construction and annexation values. • Legal /BD Agenda Ad Val 3 11/7/97 • 10/31/97 5:30 PM City of Yakima, Washington Effect of Referendum #47 on the ATTACHMENT I General Government Property Tax Levy 1998 vs 1997 Proposed Proposed Estimated General Government 1997 Regular 1998 Percent 1998 Property Tax Levy Levy increase Levy Increase Tax Rate General Fund 2,585,262 171,366 2,756,628 6.6% $0.9960 Library 1,053,864 63,232 1,117,096 6.0% $0.4036 Parks & Recreation 1,546,099 92,766 1,638,865 6.0% $0.5921 Street & Traffic Ops. 2,202,070 314,248 2,516,318 14.3% $0.9092 Firemens Relief & Pen, - 974,340 150,124 1,124,464 15.4% $0.4063 Total Operating Levy"" $8,361,635 $791,736 $9,153,371 9.5% $3.3071 Alternate Alternate Estimated General Government 1997 Proposition 1998 Percent 1998 Property Tax Levy Levy Increase Levy Increase Tax Rate General Fund 2,585,262 90,484 2,675,746 3.5% $0.9668 . Library 1,053,864 31,616 1,085,480 3.0% $0.3922 Parks & Recreation 1,546,099 46,383 1,592,482 3.0% $0.5754 Street & Traffic Ops. 2,202,070 154,145 2,356,215 7.0% $0.8513 Firemens Relief & Pen. 974,340 122,345 1,096,685 12.6% $0.3962 Total Operating Levy "" $8,361,635 $444,973 $8,806,608 5.3% $3.1819 Comparison of Proposed Alternate Proposed vs Alternate 1998 Effect of 1998 Percent Effect on 1998 Tax Levy Levy Referendum Levy Decrease Tax Rate General Fund 2,756,628 ($80,882) 2,675,746 (2.9)% ($0.0292) Library 1,117,096 ($31,616) 1,085,480 (2.8)% ($0.0114) Parks & Recreation 1,638,865 ($46,383) 1,592,482 (2.8)% ($0.0167) Street & Traffic Ops. 2,516,318 ($160,103) 2,356,215 (6.4)% ($0.0 - 579) Firemens Relief & Pen. 1,124,464 ($27,779) 1,096,685 (2.5)% ($0.0101) Total Operating Levy "" $9 ($346,763) $8,806,608 (3.8)% ($0.1252) "'Includes Annexations. and New Construction INCREASE PERCENT 1997 AMOUNT 1998 INCREASE Assessable Valuation Operating Levy Base $2,591,498.001 $176,267.966 $2,767,765.967 6.8% Bond Levy Base $2,494,152.980 $169,605.033 $2,663,758.013 6.8% . 1 ATTACHMENT II The City has compiled data from the State Auditor's Office which identifies per capita property tax for comparable sized cities throughout the State. The following chart compares the City's per capita property tax income for 1995 (the last year information had been compiled). It shows the City of Yakima's property tax per capita is $121; which is $67 less than average per capita. Yakima ranks second lowest in tax per • capita of the 14 cities. The City of Yakima's property tax revenues are less than the average for the rest of the cities due to lower market valuation of property, senior citizen tax relief, and agricultural tax relief, etc. . MUNICIPAL BENCHMARK COMPARISONS - 139,000 POPULATION - - PER CAPITA PROPERTY TAXES (rounded to the closest dollar) $350 — 5317 $304 -- City Property Tax Average is $188 -- $284 $300 ± or $67 (per thousand dollars of $278 assessed valuation) MORE than the 5247 $250 City of Yakima. $227 rifi 5219 Yakima $200 — $188 $159 $163 --- $166 $150 ; 5117 $121 $100 . $50 c ° E o ° _ _ _ . , E - $0 .-i. i .__.._ Data compiled from the State Auditor's Local Government Comparative Statistics -12/31 /95. TB-111 1998 Forecast 10/14/97 • L. L L L1 t /111 v Jli+ • r -- _ The chart below bn Combined Per Capita Tax Revenues shows that Yakima ranks 3rd from the low.:st of 14 comparable cities in the State at $444 per capita taxes or $96 below the average of $540 based on 1995 actual data. 'Ehe most important conclusion from this analysis is that City of Yakima businesses and residents enjoy a significant advantage in their per capita tax compared to other comparable Washington cities. Moreover, Yakima's competitive economic position in the regional economy of the State is greatly enhanc b�this lower oer caoiya tax leve MUNICIPAL BENCHMARK COMPARISONS 36,000 - 189,000 POPULATION PER CAPITA COMBINED REVENUE (rounded to the closest dollar) The City average per capita revenue is $540- $863 5900 T which is $96 MORE than the City of Yakima. $803 ssoo � 1 $777 $783 $785 --- f Yakima 5700 i $669 $584 5600 $539 $485 $490 S500 1 $ 4 4 $44 $400 $421 5400 - 5300 - 5200 - ac § � u 3 = ct ■■ ■■■ ea Ti t L g 1 5100 Data compiled from the State Auditor's s Local Government Comparative Statistics-12/31/95. ATTACHMENT IV City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change TAXES Real and Personal Property Tax 3,027,531 3,615,491 3,615,491 3,873,724 7.1% Criminal Justice Sales Tax 305,000 470,000 490,000 500,000 6.4% Retail Sales & Use Tax 9,920,745 10,040,000 10,315,000 10,575,000 5.3% Franchise Fees _ Nob Hill Water Association 12,058 12,000 12,000 12,000 0.0% ' Natural Gas 200,725 200,000 214,805 210,000 5.0% Total Franchise Fees $212,782 $212,000 $226,805 $222,000 4.7% - _ _ Utility Tax Pacific Power & Light 2,024,054 2,100,000 2,030,000 2,050,000 -2.4% Nob Hill Water Assn. 85,011 85,000 85,000 85,000 0.O% Natural Gas , 395,856 375,000 408,100 408,100 8.8% Valley Disposal 223,375 235 ,000 236,336 246,000 4.7% Cellular Telephone 500,000 651,365 851,0.50 70.2% Telephone 1,127,993 1,129,100 1,201,439 1,230,000 8.9% City Water Utility 498,284 495,446 536,200 537,880 8.6% City Sewer Utility 913,808 879,825 924,555 966,064 9.8% City of Yakima Refuse 209,863 232,163 232,163 237,120 2.1% Sewer Septage ' 908 500 500 500 0.0% Total Utility Tax $5,479,152 $6,032,034 $6,305,658 $6,611,714 9.6% Business License Tax 470,667 465,000 470,000 470,000 1.1% Gambling Excise Tax 451,191 455,000 465,000 • 415,000 -8.8% Leasehold Excise Tax 328 575 700 575 0.0% Total Taxes $19,867,396 $21,290,100 $21,888,654 $22,668,013 6.5% LICENSES AND PERMITS Regulatory Business Licenses 14,907 10,000 10,000 10,000 0.0% Amusements 3,449 5,200 3,500 3,500 -. 7- -% Penalties on Business Licenses 4,209 4,000 4,000 4,000 0.0% Gun Permits 9, 10,000 10,000 10,000 0.0% • Building Permits 298,156 250,000 275,000 250,000 0.0% Building Code Inspections -- Selah 58,719 50,000 50,000 50,000 0.0% Fireworks Display Permits 50 100 50 50 - 50.0% Mechanical Permits 22,015 20,000 20,000 20,000 0.0% Plumbing Permits 36,815 38,000 40,000 38,000 0.0% Sign Permits 7,297 6,500 7,000 7,000: 7.7% Penalty on Infraction 90 Environmental Impact Permits 2,760 2,500 2,500 2,500 0.0% Dangerous Dog Registration Fee 100 100 0.0% Dog Licenses 31,172 28,000 28,200 28,200 0.7% Dog License Penalties 3,120 1,800 1,200 1,200 -33.3% Right -of -Way Use Permits 1,925 2,000 1,500 1,500 - 25.0% Total Licenses and Permits $494,314 $428,200 $453,040 $426,050 - 0.5% I r 124 City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget - 1996 1997 1997 1998 Change INTERGOVERNMENTAL REVENUE Law Enforcement Block Grant 63,800 63,800 - 100.0% Cops Ahead Program - 91,045 48,862' 48,862 75,000 535% Mobile Home /Camper Excise Tax 17,834 18,000 17,914 17,800 -1.1% Motor Vehicle Excise Tax 878,118 720,000 770,490. 780,000 8.3% Criminal Justice - High Crime 507,791 480,000 525,840 465,000 -3.1% - _ _ Criminal Justice - Population /Violent Crime 86,327 85,000 86,279 76,700 -9.8% Criminal Justice - Grants 84,722 84,281 84,416 84,300 0.0% . Sales Tax Equalization 31,043 Liquor Excise Tax 184,044 180,000 188,864 188,000 4.4% Liquor Board Profits 348,459 345,000 335,000 330,000 -4.3% DARE Program School Dist. #7 8,952 9,246 Housing In -Lieu Tax - 5,264 5,264 5,264 5,264 Drug Enforcement Agency 23,080 15,000 10,000 8,000 - 46.7% Resource Officers 129,903 171,854 171,854 171,854 0.0% Fire Protection Charge - Fairgrounds 26,000 27,000 27,000 28,000 3.7% Fire /EMS Services for District #10 80,000 80,000 75,000 -6.3% Fire Protection Charge -State Facili ties 23,471 I5,000 911 Technical Services 155 911 Administrative Services 24,000 Fire Dispatch Services 74,865 Union Gap Electronics 1,800 Fire Training Services 20,335 14,053 14,053 Codes -Fire Inspection Services 2,655 500 County Share of Hearings Examiner 22,022 20,000 20,000 20,000 Total Intergovernmental Revenue P.9,568 $? _$2_482,853 $2,353.971 0.4% 125 City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change CHARGES FOR SERVICES - Accident Reports - Police 8,155 9,000 9,000 9,000 0.0% Fingerprints 8,330 5,500 8,000 8,000 455% Miscellaneous Police Services 1,994 2,000 2,000 2,000 Verification Letters 2,990 3,000 3,000 3,000 0.0% Vending Machine Revenue - Jail 2,498 10,000 10,000 Photostat - Fire 447 500 500 500 0.0% _ _ _ Sale of Maps -- Codes 886 800 800 800 0.0% Examinations -- Codes 70 75 100 75 Sale of Maps & Publications - Planning 3,390 3,400 2,800 2,800 - 17.6% Sale of Maps & Publications - Engineering 147 200 50 100 - 50.0% Sale of Plans & Specifications - Engineering 1,120 2,500 12,500 5,000 100.0% Engineering OUA Fees 4,421 1,200 2,200 2,200 83.3% Sale of Publications - Licensing 75 200 600 400 100.0% Examinations - Human Resources 8,160 10,000 10,000 10,000 0.0% Office Supplies Revenue 45,319 56,269 39,238 40,000 - 28.9% Print Shop - Outside Billings 86 100 3,000 3,000 Sale of Codes and Publications - Clerk 565 100 • 300 300 200.0% City Jail Inmate - Medical Cost Sharing 257 500 2,000 2,000 Police Overtime Reimbursements 26,601 Polygraph Testing 500 500 Electronics - Maintenance 7,042 M- Circuit Lines 2,611 Monitoring Service - Fire Alarms 33,757 Fire Training Services 134 Probation Service Charges 100,000 162,972 250,000 150.0% Probation Day Detention Charges 10,000 " 15,000 109,200 992.0% Probation Home Detention Charges 40,000 66,747 100,497 151.2% Fire Alarm Permit 300 200 100 100 - 50.0% Dog Impound Fine 5,805. 3,500 _ 3,500 3,500 0.0% Engineering (Contractors) 88,253 50,000 75,000 65,000 30.0% Wastewater Connection Charges 100 100 Plan Checking Fees 156,835 150,000 170,000 150,000 0.0% Zoning and Subdivision Fees 38,799 . 30,000 30,000 30,000 0.0% Engineering (City Projects) 258,053 200,000 250,000 200,000 0.0% Interfund Charges - Data Processing 10,000 10,000 15,000 Intgerfund Charges - Customer Services 482,164 549,139 561,112 572,196 4.2% Print Shop Revenues 121,950 111,000 120,000 135,000 21.6% City Services 1,273,617 1,358,134 1,358,134 1,400,311 3.1% Total Charges for Services $2,558,230 $2,707,317 $2,929,253 $3,157,180 16.6% 1.26 City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 . 1997 1997 1998 Change FINES AND FORFEITURES 10,000 500,000 Municipal Court Infraction Pernalties 3 3 50,000 0 - 100.0% Traffic Infraction Penalties 370,003 340,000 Other Non - Parking Penalties 9,130 10,000 5,000 - 100.0% Parking Infraction Penalties 168,529 200,000 185,000 185,000 -7.5% DWI Penalties - (Criminal) 34,185 34,000 24,000 10,000 - 70.6% Municipal Court DWI Penalties 20,000 30,000 Other Criminal /Traffic Misdemeanors 194,965 195,000 80,000 - 100.0% Municipal Court Criminal Traffic 90,000 125,000 Municipal Court non - Traffic Misdemeanors 70,000 108,000 Other Non - Traffic Misdemeanors 65,334 68,000 25,000 - 100.0% District Court Recoupments 284,468 280,000 170,000 75,000 - 73.2% Municipal Court Recoupments 27,000 50,000 Dog Citations 2,092 1,500 1,500 1,500 0.0% Total Fines and Forfeitures $1,128,705 $1,128,500 $1,157,500 $1,084,500 -3.9% MISCELLANEOUS REVENUE Income From Investments 754,857 725,000 725,000 675,000 -6.9% Interest on Sales Tax 41,009 40,000 42,000 42,000 5.0% Fire DepartmentProperty Lease /Rental -937 1,000 5,000 • Parking Permits 910 1,056 875 875 - 17.1% Public Telephone Compensation 2,703 1,500 1,500 1,500 0.0% Property Rental 300 300 300 300 DARE Contributions 4,169 264 Planning Contributions 4,288 4,500 4,500 Fire Command School 9,327 000 n 0% Contributions City Pension 2,009 2,000 2,000 2 'vv� Unclaimed Monies 3,107 5,000 5,000 5,000 0.0% Sale of Salvage 3,900 Recycling 249 500 250 250 - 50.0% Other Miscellaneous Revenue 28,485 8,101 27,413 8,000 Total Miscellaneous Revenue $854,376 $787,957 $810,102 $739,925 -6.1% 1'27 City of Yakima General Fund Resources -1998 Budget Actual Amended Est. Actual Preliminary 98 vs '97 Receipts Budget Receipts Budget Budget 1996 1997 1997 1998 Change NON - REVENUES Residual Equity Transfer 75,000 Sale of Fixed Assets #DIV /0! Capital Lease Financing 52,366 Right of Way Vacations 360 Damage Reimbursements - Police 2,862 1,000 2,800 2,800 180.0% Operating Transfers In 90,000 191,000 191,000 110,000 Total Non - Revenues 220,228 192,000 194,160 112,800 -4L3% TOTAL REVENUE $27,691,663 $28,878,135 $29,915,562 $30,542,439 5.8% BEGINNING UNENCUMBERED BALANCE $3,569,328 $3,712,464 $3,712,464 $4,085,384 10.0% TOTAL RESOURCES $31,260,991 $32,590,599 $33,628,026 $34,627,823 6.3% • • • 128