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HomeMy WebLinkAbout2019-04_RevenueRpts_AprilJEFFERSON COUNTY TREASURER PO Box 571, Port Townsend WA 98368 Email: sprada@co.jefferson.wa.us Web: www.co.jefferson.wa.us Stacie Prada – Treasurer (360) 385-9150 Janet A. Holbrook – Chief Deputy (360) 385-9151 Page | 1 JEFFERSON COUNTY BUDGET COMMITTEE Treasurer’s Revenue Report April 2019 Revenue May 29, 2019 Meeting • General Fund at $8,117,833 – 41.2% of the amended 2019 budget which is higher than usual given it’s 5% or more over what was collected by this time for the last few years. Property tax collection is higher and since it accounts for 40% of the general fund revenue, it makes a big difference when it’s up. Please note that it will still likely land at approximately 99% of the budgeted amount at year end. DNR Timber and Investment Income continue to be up from last year. • Other Funds at $11,414,945 – 34.9% of 2019 Amended Budget which is a little higher than past years. Last month, the Board approved almost $440,000 of additional revenue for Other Funds. • General Fund Cash Balance - $7,300,275 at the end of April which includes the $2.927 million budgeted and required reserve. The reserve by resolution is increased after the recent first quarter appropriations by almost $7,000 to reflect 10% of the additional budget approval. • General Sales Tax Receipts - $274,725 which includes $65,310 for Special Purpose in April 2019. Sales tax is 8.25 % over budget for 2019 YTD, and Special Purpose is 3.42% over. Cumulatively they’re 7.1% over budget for the year. I created a sheet showing the sales tax breakdown for collections that I’ve included in the reports this month. • REET Receipts - $89,657 in April, which is down 12.5% from this month last year but 35% over budget for the month. Year to date amount is 19% over budget. We had nine sales between $500,000 and one million, all single-family residences including five in unincorporated Port Townsend, two in Port Ludlow, one in Chimacum and one in Quilcene. I’ve added a column for the change for each month from the same month from last year. I’ve also added a row at the bottom showing the total sales value for the year. Please note this includes sales in the City of Port Townsend. In April, the total sales amounted to just under $30 million of which $12.4 million was in the City of Port Townsend. JEFFERSON COUNTY BUDGET COMMITTEE Treasurer’s Revenue Report April 2019 Revenue May 29, 2019 Meeting Page | 2 • Hotel/Motel Lodging Tax - $22,829 in April which is 10% over budget for the month and 3% less than the amount collected this month last year. This column showing how it compares to this month last year has been added this month. Hotel/Motel revenue is 10% over budget for the year. I’ve added information at the bottom with RCWs to explain that revenue reflects 2% "basic" as a credit against 6.5% state sales tax, 2% "special" tax levied locally, interest on amounts held at DOR until disbursement, and 1% Admin fee from DOR. Total tax on a transaction is 11%, but we receive 4% locally for those transactions. 2019 12 December General Fund 8-May-2019 General Fund Jefferson County REVENUE NAME BARS BUDGET Quarterly AMENDED APR Y-T-D Y-T-D BUDGET ACTUAL APR Y-T-D Y-T-D ACTUAL APR Y-T-D Y-T-D *2019 Approp Budget 2019 2019 2019 %2018 2018 2018 2018 % of Actual 2017 2017 2017 % of Actual Property Tax 1 311.10 8,021,323 8,021,323 3,052,013 3,925,012 48.9%7,850,027 7,805,908 2,915,319 7,805,908 100.0%7,643,881 2,495,973 7,643,881 100.0% Diverted Road Prop Tax 1 311.20 720,000 720,000 269,067 349,419 48.5%720,000 720,000 263,704 720,000 100.0%720,000 228,499 720,000 100.0% Sales Tax 1 313.11 3,204,826 3,204,826 209,415 1,024,215 32.0%3,040,000 3,195,259 202,532 3,195,259 100.0%2,876,339 193,862 2,876,339 100.0% special purpose 313.15 1,006,979 1,006,979 65,310 309,850 30.8%955,428 999,945 63,784 999,945 100.0%903,099 59,911 903,099 100.0%Local Criminal Justice 1 313.71 407,177 407,177 27,205 128,649 31.6%380,070 417,655 26,768 417,655 100.0%375,219 25,138 375,219 100.0%Leasehold Excise Tax 3 317.20 66,801 66,801 720 18,641 27.9%62,000 65,642 1,084 65,642 100.0%69,801 5,003 69,801 100.0%Private Harvest Tax - TAV 2 317.40.10/.20 339,599 339,599 - 119,439 35.2%335,000 537,635 - 537,635 100.0%377,824 - 377,824 100.0%P.I.L.T. (incl DNR)4 332.15.23/336.02.31 1,015,136 1,015,136 - 0 0.0%1,867,988 1,850,941 - 1,850,941 100.0%1,458,645 - 1,458,645 100.0%P.U.D. Privilege Tax 4 335.00.91 375,296 375,296 - 0 0.0%323,420 393,491 - 393,491 100.0%314,148 - 314,148 100.0%Crim Just Hi Crime/DUI/Asst 5 336.06.10/51 438,612 438,612 104,631 209,259 47.7%463,500 425,438 103,850 425,438 100.0%435,778 109,776 435,778 100.0% Marijuana Enforcement/Excise 6 336.06.41 51,017 51,017 - 12,113 23.7%24,720 63,962 - 63,962 100.0%21,297 - 21,297 100.0% Liquor Excise Tax 8 336.06.94 47,321 47,321 14,466 26,177 55.3%41,536 47,254 12,889 47,254 100.0%44,174 12,251 44,174 100.0% Liquor Profit 6 336.06.95 88,873 88,873 - 20,968 23.6%90,203 84,066 - 84,066 100.0%84,441 - 84,441 100.0% Treasurer Invest & Other Fees 1 341.42.15-20/50 35,000 35,000 5,569 14,852 42.4%16,290 42,753 5,033 42,753 100.0%33,805 4,215 33,805 100.0% Treas. Collection Fees (REET)3 341.42.31/32/33 87,175 87,175 7,078 21,057 24.2%80,000 83,290 6,933 83,290 100.0%90,727 5,476 90,727 100.0%Penalties on delinquent taxes 1 359.40.10/.20 117,409 117,409 15,650 49,981 42.6%133,332 98,079 14,154 98,079 100.0%98,944 8,884 98,944 100.0%Investment Income 1 361.11 349,847 349,847 68,460 554,552 158.5%230,000 534,468 37,681 534,468 100.0%354,385 18,673 354,385 100.0%Interest on delinquent taxes 1 361.40.10 188,545 188,545 30,056 76,759 40.7%210,000 197,154 29,334 197,154 100.0%193,625 21,362 193,625 100.0%Interfund Chg Svc-Cost Alloc 3 362.50.00.180/0671 329,632 329,632 9,575 19,150 5.8%328,526 409,407 9,296 409,407 100.0%143,455 10,777 143,455 100.0%DNR Timber 1 395.1.1 250,000 250,000 60,485 260,732 104.3%250,000 330,761 1,241 330,761 100.0%207,899 - 207,899 100.0%Transfer in 1 397.00 8,000 8,000 - 3,154 39.4%3,000 42,992 - 42,992 100.0%40,322 5,819 40,322 100.0%Miscellaneous 162.50.1/369.81/369.9 13,631 13,631 1,107 6,147 45.1%11,900 43,811 649 43,811 100.0%9,020 406 9,020 100.0% Assessor 1 001-010-000 8,300 8,300 11 2,040 24.6%8,700 8,542 39 8,542 100.0%10,970 137 10,970 100.0% Auditor-Recording Fees 1 341.21.10 70,510 70,510 5,578 18,153 25.7%72,063 70,227 6,343 70,227 100.0%74,248 5,630 74,248 100.0% Auditor-M.V. License Fees 1 341.48/336.00.93 229,257 229,257 17,713 96,947 42.3%232,703 234,383 13,793 234,383 100.0%242,031 14,181 242,031 100.0% Auditor-Other Revenue 1 42,450 42,450 3,349 12,316 29.0%26,605 34,184 3,079 34,184 100.0%29,714 1,881 29,714 100.0% Elections 1 001-021-000 130,160 130,160 23,370 98,588 75.7%159,722 101,546 533 101,546 100.0%138,996 1,869 138,996 100.0% Clerk 1 001-020-000 152,506 152,506 14,209 44,398 29.1%170,768 181,580 11,014 181,580 100.0%179,130 19,395 179,130 100.0%County Administrator 1 001-059-000 4,260 (560) 3,700 - 4,260 115.1%4,260 4,260 - 4,260 100.0%3,700 3,700Commissioners1001-060-000 8,000 8,000 647 2,126 26.6%8,000 8,522 830 8,522 100.0%8,923 657 8,923 100.0%Safety & Security 1 001-067-000 70,604 70,604 - 17,380 24.6%64,959 44,082 14,672 44,082 100.0%66,877 8,250 66,877 100.0%Community Services 1 001-068-000 4,005 4,005 880 1,953 48.8%6,900 4,180 855 4,180 100.0%4,611 46 4,611 100.0%District Court 1 001-080-000 636,823 3,888 640,711 41,863 150,753 23.5%603,032 674,579 38,049 674,579 100.0%596,433 38,645 596,433 100.0%Juvenile Service 1 001-110-000 298,727 (13,500) 285,227 320 74,171 26.0%259,676 288,710 13,778 288,710 100.0%290,984 16,708 290,984 100.0%Prosecuting Attorney 1 001-150-000 148,916 148,916 7,190 32,959 22.1%178,690 110,543 7,049 110,543 100.0%151,185 8,033 151,185 100.0% Coroner 1 001-151-000 25,348 25,348 - 11,924 47.0%25,348 32,723 16,440 32,723 100.0%24,610 - 24,610 100.0% Sheriff 1 001-180-000 561,174 55,253 616,427 154,279 359,329 58.3%625,969 618,527 8,999 618,527 100.0%722,960 13,681 722,960 100.0% Superior Court 1 001-240-000 60,912 109 61,021 440 6,260 10.3%60,822 51,520 - 51,520 100.0%90,193 - 90,193 100.0% Non Departmental 1 001-270-000 50,437 50,437 - 34,152 67.7%50,447 32,802 - 32,802 100.0%49,196 - 49,196 100.0% TOTAL CURRENT EXPENSE REVENUE 19,664,588 45,190 19,709,778 4,210,656 8,117,833 41.2%19,975,604 20,890,820 3,829,723 20,890,820 104.6%19,181,590 3,335,139 19,181,590 100.0% * Revenue Schedule 1 monthly, 2 Feb/May/Aug/Nov, 3 Feb/Apr/Jun/Aug/Oct/Dec, 4 Jun 5 Jan/Apr/Jul/Oct 6 Mar/Jun/Sep/Dec 7 Nov 8 Var REFUND EXPEND CY/PRIOR exclude 388/89 0 252.31 4,539 0 1,533.68 (83,690)253,160 120.88 253,160 OTHER FUNDS REVENUE REPORT 2019 3 year view April 4 5/7/2019 FUND Fund #Orig Budget Budget Amended BDGT Apr YTD YTD ACTUAL Apr YTD YTD ACTUAL Apr YTD YTD 2019 Amendment 2019 2019 2019 %2019 2018 2018 %2017 2017 2017 % SPECIAL REVENUE Auditor's O & M 105 80,480 80,480 2,319 7,652 9.5%76,912 2,386 8,443 11.0%77,983 1,998 8,642 11.1% Court Facilitator 106 4,100 4,100 460 1,640 40.0%4,820 380 1,720 35.7%5,920 400 2,120 35.8% Boating Safety 107 48,500 48,500 - 17,085 35.2%47,887 15,607 15,607 32.6%49,100 15,240 15,458 31.5% WSU Cooperative 108 416,215 37,707 453,922 37,598 115,061 25.3%556,121 89,233 198,853 35.8%534,494 54,612 159,046 29.8% Noxious Weed 109 141,217 71,264 212,481 59,929 84,186 39.6%- 4-H After School 113 47,600 47,600 - 31,732 66.7%37,750 2,500 32,250 85.4%44,475 - 22,733 51.1% JeffComCap 119 119 204,000 204,000 17,000 68,000 33.3%264,695 22,058 88,232 33.3%254,838 21,221 85,072 33.4% Crime Victim's Svc 120 140,813 140,813 20,509 49,559 35.2%113,502 2,459 29,185 25.7%99,707 1,350 27,589 27.7% Grant Mgmt 123 150,000 150,000 11,868 45,377 30.3%101,793 8,875 50,937 50.0%76,723 15,011 44,074 57.4% Hotel-Motel 125 500,500 500,500 22,829 119,150 23.8%542,805 23,749 112,570 20.7%507,868 20,901 110,276 21.7% Jeff Co Public Health 127 4,422,082 4,422,082 468,167 1,649,915 37.3%4,606,955 353,820 1,402,234 30.4%4,064,163 354,051 1,487,842 36.6% Water Quality 128 1,163,949 1,163,949 149,073 361,924 31.1%969,155 142,340 358,872 37.0%975,455 142,180 348,960 35.8% Water Quality Land Acq 129 234,448 234,448 - - 0.0%132,825 - 0.0%- Mental Health 130 47,637 47,637 17,965 24,743 51.9%50,132 16,850 22,604 45.1%47,474 14,456 19,881 41.9% Chem Dep Mnt Hlth tx 131 527,003 527,003 37,367 176,701 33.5%573,509 36,801 165,588 28.9%516,131 34,548 156,525 30.3% Drug Fund 135 12,249 12,249 960 3,241 26.5%14,395 951 4,628 32.2%11,819 1,006 4,235 35.8% Law Library 140 10,927 10,927 982 3,006 27.5%9,915 1,334 3,427 34.6%10,049 700 3,150 31.3% Trial Court Imprvmnt 141 23,000 23,000 5,700 11,400 49.6%23,201 5,798 11,605 50.0%23,449 - 5,863 25.0% Community Develpmnt 143 1,731,920 1,731,920 103,073 417,326 24.1%1,476,187 66,400 403,872 27.4%1,418,569 93,829 444,052 31.3% Federal Forest Title III 147 - - 19,191 19,757 20,164 101 359 1.8%669 44 153 Jeff Co Affrdbl Hsg 148 48,000 48,000 4,213 13,659 28.5%310,493 19,791 76,282 24.6%250,150 18,327 79,478 31.8% Homeless Housing Fund 149 315,000 272,282 587,282 25,490 82,891 14.1%- Treasurer's O & M 150 47,624 47,624 2,294 2,586 5.4%46,224 2,203 5,107 11.0%28,653 1,626 1,687 5.9% REET technology 151 15,690 15,690 1,235 4,203 26.8%16,175 1,326 4,887 30.2%16,827 1,316 4,812 28.6% Veteran's Relief 155 64,975 64,975 18,378 43,019 66.2%105,484 17,160 40,046 38.0%65,060 14,684 36,609 56.3% Park & Rec *174 669,649 669,649 4,659 162,490 24.3%674,760 6,571 161,730 24.0%625,429 5,596 172,591 27.6% County Park Imprvmnt 175 184,125 184,125 2,768 10,840 5.9%155,581 2,283 2,283 1.5%119,426 1,332 1,332 1.1% Post Harvest Timber Mgm 178 50 50 19 73 146.1%- County Roads 180 8,938,628 8,938,628 1,998,978 3,749,386 41.9%8,929,361 1,493,188 3,098,101 34.7%9,773,015 1,304,136 3,444,074 35.2% Facilities Mgmt 183 1,065,393 1,065,393 88,783 384,685 36.1%1,121,480 89,578 388,122 34.6%1,040,019 86,631 346,457 33.3% County Fair 199 280,000 280,000 43,820 66,204 23.6%252,937 6,783 62,280 24.6%308,594 58,763 84,158 27.3% Total Special Revenue 21,535,774 381,253 21,917,027 3,165,628 7,727,489 35.3%21,235,218 2,423,740 6,749,821 33.7%20,946,058 2,205,196 7,116,868 34.0% OTHER FUNDS REVENUE REPORT 2018 3 year view FUND Orig Budget Amended BDGT Apr YTD YTD YTD Apr YTD YTD YTD Apr YTD YTD 2019 2019 2019 2019 %2018 2018 2,018 %2017 2017 2017 % CAPITAL IMPROVEMENT Const/Renovation 301 518,500 518,500 195,401 197,264 38.0%110,679 1,808 3,617 0.4%517,754 - 501,755 96.9% Capital Improvement 302 1,072,125 1,072,125 89,657 288,148 26.9%1,264,506 102,480 292,935 27.3%1,285,270 78,523 296,361 23.1% Public Infrastructure 306 510,100 510,100 35,798 167,863 32.9%536,758 34,629 154,701 34.3%477,127 32,132 144,219 30.2% Conservation Futures 308 258,841 258,841 96,006 135,373 52.3%284,064 89,919 122,648 51.2%256,431 76,641 106,113 41.4% Total CAP IMP 2,359,566 - 2,359,566 416,862 788,648 33.4%2,196,007 228,836 573,900 20.8%2,536,581 187,295 1,048,447 41.3% ENTERPRISE Solid Waste 401 3,336,196 3,336,196 295,716 1,144,813 34.3%3,680,126 303,075 1,050,907 31.3%3,488,829 286,966 1,040,120 29.8% Solid Waste Post Clos 402 - - 100 394 979 74 266 177.6%516 48 166 32.2% Solid Waste Eqpt Res 403 8,000 8,000 1,775 7,012 87.7%15,780 1,157 4,150 103.7%7,601 673 2,322 30.6% Yard Waste Educ Fnd 404 6,800 6,800 19 74 1.1%5,765 9 28 0.5%5,750 2 8 0.1% Tri Area Sewer 405 234,500 57,466 291,966 36,466 40,770 14.0%42,268 1,037 3,672 1.4%297,554 420 2,254 0.8% Total ENTERPRISE 3,585,496 57,466 3,642,962 334,076 1,193,063 32.7%3,744,918 305,351 1,059,025 29.2%3,800,250 288,110 1,044,870 27.5% INTERNAL SERVICE Equipment Rental 501 2,421,684 2,421,684 190,840 695,851 28.7%2,950,721 170,642 582,463 23.8%2,508,636 127,332 541,012 21.6% Risk Management 502 215,000 215,000 - 0 0.0%27,431 - - 0.0%112,770 - - 0.0% Benefit Reserve 505 208,000 208,000 26,606 100,704 48.4%239,489 23,050 92,536 44.5%225,590 22,818 87,437 38.8% Information Services 506 1,901,855 1,901,855 442,401 909,190 47.8%2,004,180 453,170 987,696 45.3%1,832,926 387,536 810,617 44.2% Total INT SERV 4,746,539 - 4,746,539 659,847 1,705,745 35.9%5,221,821 646,863 1,662,694 32.9%4,679,922 537,686 1,439,066 30.7% Total 32,227,375 438,719 32,666,094 4,576,412 11,414,945 34.9%32,397,965 3,604,789 10,045,439 31.9%31,962,811 3,218,287 10,649,252 33.3% GENERAL FUND CASH BALANCE REPORT 5/7/2019 END OF MONTH CASH BALANCES 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 January 2,717,342$ 2,548,924$ 3,317,483$ 2,556,108$ 3,030,949$ 2,798,256$ 4,109,412$ 4,360,809$ 4,416,485$ 5,320,169$ February 1,804,045$ 1,882,264$ 3,023,683$ 1,802,345$ 2,041,248$ 2,202,079$ 3,278,685$ 3,622,756$ 3,681,133$ 4,464,746$ March 1,691,583$ 1,934,629$ 2,347,678$ 1,654,411$ 2,108,155$ 2,384,301$ 3,289,638$ 3,759,875$ 3,580,887$ 4,861,100$ April 3,764,298$ 3,819,239$ 4,144,298$ 3,732,606$ 4,429,017$ 4,572,778$ 5,181,554$ 5,391,984$ 5,572,170$ 7,300,275$ May 3,623,704$ 3,850,878$ 4,045,216$ 3,747,009$ 4,421,127$ 4,622,123$ 5,174,859$ 5,455,638$ 5,330,488$ June 3,554,636$ 4,081,060$ 3,980,389$ 4,663,469$ 4,818,824$ 5,866,387$ 6,413,636$ 6,593,259$ 6,795,577$ July 2,978,751$ 3,732,809$ 3,396,868$ 3,873,932$ 3,736,091$ 5,087,286$ 5,610,102$ 5,806,710$ 6,177,104$ August 2,117,574$ 2,974,460$ 2,394,180$ 3,010,467$ 2,898,623$ 4,203,581$ 5,416,407$ 5,111,812$ 5,237,488$ September 1,596,637$ 2,312,554$ 1,734,730$ 2,217,696$ 2,118,250$ 3,742,452$ 4,710,400$ 4,724,294$ 4,511,047$ October 3,363,104$ 4,339,258$ 4,098,330$ 4,148,666$ 4,133,005$ 5,804,449$ 6,326,563$ 6,245,727$ 6,682,718$ November 3,339,559$ 4,236,934$ 3,781,830$ 3,878,581$ 3,795,871$ 5,043,942$ 5,519,658$ 6,098,807$ 6,804,203$ December 3,248,681$ 3,862,223$ 3,346,366$ 3,605,804$ 3,694,709$ 4,808,162$ 5,384,768$ 5,201,817$ 6,038,266$ REQUIRED RESERVE ** (includes 10% of total expenditures and revenue stabilization reserve) 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Budg *** Total Reserve $ 1,530,071 $ 1,666,150 $ 1,708,161 $ 1,786,000 $ 2,121,257 $ 2,140,726 $ 2,308,223 $ 2,589,184 $ 2,703,102 $ 2,927,576 10% GF Budgeted Expenditures $ 1,530,071 $ 1,566,150 $ 16,081,612 $ 1,646,000 $ 1,681,257 $ 1,700,726 $ 1,806,223 $ 1,863,184 $ 1,977,102 $ 2,059,418 Revenue Stabilization $ 100,000 $ 100,000 $ 140,000 $ 440,000 $ 440,000 $ 502,000 $ 726,000 $ 726,000 $ 868,158 ***The Required Reserve is based on 10% of the total General Fund budgeted expenditures (Res 59-15), plus a revenue stabilization reserve. If General Fund budgeted expenditures are amended (e.g. by a Quarterly Budget Extension), or if the revenue stabilization reserve is drawn down or increased, then the Required Reserve will also change. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 GENERAL FUND END OF MONTH CASH BALANCE 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 4 April 5/8/2019 General Fund Treasurer 001-250-000 Sales 313.11 Special Purpose 313.15 MONTHLY SALES TAX RECEIPTS Revenue Cummulative Year End3 yr. avg Expected Actual Over/Under Cum %projection 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2016-18 2019 2019 Expected expected Projection Over/Under January 133,849 137,774 137,615 177,776 176,956 163,811 185,292 185,505 207,899 258,313 6.6%210,517 258,313 $47,796 122.70%$3,932,455 $727,629February215,617 201,110 206,281 227,634 218,000 239,784 263,305 310,729 279,301 314,528 9.7%310,424 314,528 $4,104 109.96%$3,524,114 $319,288March122,153 136,282 115,959 194,619 156,957 164,393 194,466 189,576 206,999 241,958 6.7%215,008 241,958 $26,950 110.71%$3,548,193 $343,367April131,100 127,885 124,117 174,718 154,216 167,550 181,384 193,862 202,532 209,415 6.6%210,183 209,415 -$767 108.25%$3,469,315 $264,489May175,118 178,468 151,451 195,175 178,074 207,951 226,291 249,596 271,431 8.5%271,858 - -$271,858 June 133,593 154,669 133,909 166,750 156,362 196,231 196,762 208,349 248,506 7.4%237,771 - -$237,771 July 136,373 166,276 155,881 188,957 174,130 185,889 204,143 236,448 262,489 8.0%255,765 - -$255,765 August 184,345 187,132 192,602 219,583 238,784 257,369 276,309 293,953 309,575 10.0%320,065 - -$320,065 September 173,733 169,379 242,312 198,879 212,018 227,766 247,376 241,325 307,750 9.0%289,731 - -$289,731 October 161,452 182,962 203,958 214,572 208,256 239,390 254,002 267,264 306,832 9.4%301,244 - -$301,244 November 200,463 180,293 206,475 220,843 231,070 240,812 293,377 279,959 311,101 10.0%321,739 - -$321,739 December 150,355 146,560 176,593 169,167 196,112 195,665 215,537 219,772 280,843 8.1%260,521 - -$260,521 TTL 1,918,151 1,968,790 2,047,153 2,348,673 2,300,936 2,486,611 2,738,244 2,876,339 3,195,259 1,024,215 100.0%$3,204,826 $1,024,215ytd 602,719 603,051 583,972 774,747 706,129 735,538 824,447 879,672 896,731 1,024,215 946,132 1,024,215 ytd change -71.80%0.06%-3.16%32.67%-8.86%4.16%12.09%6.70%1.94%14.22%8.25%over (under) ytd expected annual % chg.-10.25%2.64%3.98%14.73%-2.03%8.07%10.12%5.04%11.09% Special Purp./Public Safety Tax Actual 3 yr avg.Projection Actual20102011201220132014201520162017201820192016-18 2019 2019 Proj Actual %Over/Under January 45,217 50,919 50,377 51,210 58,026 61,161 66,993 79,236 6.70%67,458 79,236 277,975 337,549 21.4%February 61,899 70,678 67,508 73,364 83,521 93,242 90,853 94,690 9.6%96,964 94,690 407,388 409,218 0.4%March 40,604 56,106 49,782 50,931 62,285 61,183 66,479 70,614 6.8%68,822 70,614 283,830 312,572 10.1%April 43,155 51,054 47,573 52,541 59,481 59,911 63,784 65,310 6.6%66,369 65,310 276,552 274,725 -0.7%May 51,908 58,324 56,012 62,613 74,233 78,716 84,357 8.5%85,982 - 357,839 - June 45,930 46,797 50,067 48,647 58,717 65,832 65,229 75,141 7.4%74,712 - 312,483 - July 55,488 49,385 68,295 54,074 56,793 69,908 73,136 81,117 8.1%81,219 - 336,984 - August 59,578 56,220 56,063 68,712 76,734 87,275 89,679 97,261 9.9%99,355 - 419,420 - September 55,746 54,902 61,455 64,622 72,022 77,854 77,534 97,036 9.1%91,459 - 381,191 - October 59,692 61,120 64,400 64,152 73,903 82,028 82,991 95,473 9.4%94,383 - 395,627 - November 58,107 60,952 64,915 71,491 77,947 89,596 90,736 98,020 10.0%100,854 - 422,592 - December 46,767 49,281 52,177 59,043 62,263 66,133 69,582 83,431 7.9%79,402 - 339,923 - TOTAL 381,308 621,440 704,453 701,993 769,039 876,170 903,099 999,945 309,850 100.0%1,006,979 309,850 4,211,805 1,334,064 ytd 0 190,875 228,757 215,240 228,046 263,312 275,497 288,110 $309,850 299,613 $309,850 1,245,745 $1,334,064 7.1%ytd change 19.85%-5.91%5.95%15.46%4.63%4.58%7.55%3.42%over (under) ytd expectedannual % chg.62.98%13.36%-0.35%9.55%13.93%3.07%10.72%3.42%over (under) ytd expected Sales Tax receipts are for the approximate timeframe of two months prior depending on the business reporting schedules. TOTAL 2019 SALES TAX 100,000 150,000 200,000 250,000 300,000 GENERAL SALES TAX RECEIPTS 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Category Sales in Unincorporated Jefferson County Sales in City of Port Townsend Notes State Law State 6.50%6.50%RCW 82.08.020(1) Portion of State Sales Tax Funding Rural Counties -0.09%-0.09%RCW 82.14.370 County General Fund - Basic 0.50%0.075%RCW 82.14.030(1) County General Fund - Optional 0.50%0.075%RCW 82.14.030(2) Rural Counties 0.09%0.09%RCW 82.14.370 City of Port Townsend - Basic -0.425%RCW 82.14.030(1) City of Port Townsend - Optional -0.425%RCW 82.14.030(2) County Special Purpose/Public Safety 0.30%0.30%RCW 82.14.450 Transit 0.90%0.90%RCW 82.14.045 Criminal Justice 0.10%0.10%RCW 82.14.340 E911 0.10%0.10%RCW 82.14.420 Mental Health 0.10%0.10%RCW 82.14.460 Total Sales Tax for Basic Goods & Services 9.00%9.00% Hotel/Motel Additional (from User)2.00%2.00%Lodging tax in addition to basic goods and services RCW 67.28.180 Portion of 6.5% State Sales Tax Funding Basic Lodging -2.00%-2.00% Hotel/Motel (Basic from state portion collected)2.00%2.00% Total Sales Tax Paid for Lodging 11.00%11.00% July 1, 1998 Rural Counties Sales/Use tax of .04% was established. It is funded from the state portion of the collected tax. July 1, 1999 Rural Sales tax was increased to .08% (reduction from state portion) January 1, 2001 Transit increased .3% to .6% by vote of the people April 1, 2005 0.1% Established for E911 by vote of the people June 1, 2006 0.1% Established for Mental Health by ordinance, RCW 82.14.460, ordinance No. 08-1003-05 August 1, 2007 0.1% Rural Sales tax increased by Legislature (reduction from state portion) April 1, 2011 0.3% County sales tax increase for special purpose (public safety and facilities) by vote of the people, RCW 82.14.450 July 1, 2011 .03% Transit increase by vote of the people Sales Tax City-County effective July 1, 2011 Sales Tax Rates Jefferson County, Washington The county and the city currently impose the basic sales tax of 0.5% and optional of 0.5% optional. Sales within the city share 15% of those with the county 6.5% minus Rural Counties portion Basic Goods & ServicesLodgingBasic Lodging tax funded from state portion collected RCW 67.28.180 4 April 302-000-010 Capital Improvement fund, not other financing sources, transfer, appropriation Recent 2019 2019 % Budget Change from 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 4 YR AVG Budget Actual Difference month prior year January 28,601$ 56,823$ 28,435$ 28,059$ 44,132$ 33,177$ 57,144$ 78,597$ 49,830$ 64,496$ 54,687.15$ 45,420$ 64,496$ 42.0%29.4% February 22,594$ 66,268$ 30,745$ 18,846$ 26,888$ 48,279$ 51,148$ 47,854$ 65,067$ 51,891$ 53,087$ 44,091$ 51,891$ 17.7%-20.2% March 44,044$ 34,138$ 39,257$ 42,889$ 40,689$ 168,735$ 79,657$ 91,388$ 75,558$ 82,105$ 103,834$ 86,239$ 82,105$ -4.8%8.7% April 54,965$ 21,847$ 35,754$ 60,839$ 55,546$ 61,766$ 77,161$ 78,523$ 102,480$ 89,657$ 79,982$ 66,429$ 89,657$ 35.0%-12.5% May 36,932$ 27,146$ 59,286$ 50,555$ 62,184$ 73,099$ 108,945$ 111,101$ 128,185$ 105,332$ 87,483$ -$ June 35,648$ 37,194$ 44,068$ 63,205$ 71,373$ 118,836$ 241,046$ 147,551$ 147,514$ 163,737$ 135,990$ -$ July 34,393$ 36,658$ 28,856$ 57,623$ 67,722$ 110,603$ 105,451$ 105,582$ 108,763$ 107,600$ 89,366$ -$ August 31,371$ 30,855$ 43,974$ 71,327$ 55,685$ 92,001$ 125,719$ 110,037$ 131,097$ 114,713$ 95,274$ -$ September 46,444$ 37,641$ 54,626$ 67,050$ 71,552$ 219,697$ 95,883$ 181,336$ 117,652$ 153,642$ 127,606$ -$ October 31,382$ 34,231$ 66,934$ 57,808$ 65,594$ 102,267$ 137,192$ 113,373$ 119,144$ 117,994$ 97,999$ -$ November 31,746$ 33,220$ 67,226$ 127,615$ 41,510$ 66,034$ 75,151$ 119,897$ 96,368$ 89,362$ 74,219$ -$ December 27,938$ 27,429$ 49,960$ 62,067$ 101,510$ 102,439$ 83,276$ 100,034$ 74,910$ 90,164.73$ 74,885$ -$ Total $426,058 $443,450 $549,121 $707,883 $704,385 $1,196,934 $1,237,774 $1,285,270 $1,216,569 $288,148 1,234,136$ 1,025,000$ 288,148$ -72%-76.3% YTD 150,204 179,076 134,191 150,633 167,255 311,958 265,110 296,361 292,935 288,148 291,591$ 242,178$ 288,147.89$ 19%-1.6% YTD change -32.16%19.22%-25.06%12.25%11.03%86.52%-15.02%11.79%-1.16%-1.63% Annual % chg -32.16%19.22%-25.06%12.25%11.03%86.52%-15.02%11.79%-1.16% Total Sales Value for year 219,533,884 237,164,120 348,155,918 395,379,956 404,420,675 365,442,489 Jan 2018 no unincorp sales>$445k Jul 2018 10>$500k Jan 2019 7 sales>$500k Feb 2018 1@1.435M, 3 Res>$500k Aug 2018 1@$1.4M, 8>$500k Feb 2019 1@$1M, 4 sales>$500k Mar 2018 4 Res>$500k Sep 2018 1@1.2M, 14>$500k Mar 2019 1@$1.4M, 6 sales>$500k Apr 2018 1@2.16M, 11 Res>$500k Oct 2018 14>$500k Apr 2019 9 sales>$500k May 2018 2@1.044 and 1.165M, 13 >$500k Nov 2018 12>$500k Jun 2018 1 sale@$3M, 16>$500k Dec 2018 2 sales @1.75M & 1.14M and 5>$500k 5/7/2019 $- $50,000 $100,000 $150,000 $200,000 $250,000 2019 REET RECEIPTS 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 4 April 5/8/2019 4 yr avg *2019 2019 % Budget % Diff 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2015-18 Budget Actual Difference Prior Year January 10,732$ 11,507$ 12,045$ 8,863$ 13,575$ 17,051$ 18,473$ 19,394$ 23,177$ 29,854$ 19,524$ 20,725$ 29,854$ 44.0%28.8% February 21,729$ 25,532$ 23,188$ 38,274$ 30,356$ 36,141$ 51,077$ 53,093$ 46,226$ 41,186$ 46,634$ 49,504$ 41,186$ -16.8%-10.9%March 9,838$ 12,406$ 7,271$ 11,203$ 12,715$ 14,345$ 14,554$ 16,889$ 19,419$ 25,281$ 16,302$ 17,305$ 25,281$ 46.1%30.2% April 11,934$ 10,791$ 14,950$ 11,430$ 12,427$ 14,983$ 18,530$ 20,901$ 23,749$ 22,829$ 19,541$ 20,743$ 22,829$ 10.1%-3.9%May 19,561$ 25,142$ 17,142$ 18,010$ 19,151$ 23,886$ 29,462$ 45,943$ 41,061$ 35,088$ 37,248$ June 19,650$ 17,302$ 17,916$ 16,477$ 18,786$ 25,070$ 29,476$ 31,485$ 36,556$ 30,647$ 32,533$ July 14,326$ 19,311$ 20,201$ 21,512$ 24,536$ 27,711$ 33,687$ 38,400$ 44,445$ 36,061$ 38,280$ August 36,076$ 24,742$ 31,171$ 33,140$ 37,534$ 48,845$ 56,349$ 64,820$ 64,934$ 58,737$ 62,352$ September 40,208$ 42,500$ 40,882$ 39,890$ 42,349$ 44,713$ 53,487$ 56,561$ 68,870$ 55,908$ 59,349$ October 46,548$ 43,861$ 41,015$ 41,741$ 43,659$ 49,182$ 59,970$ 58,458$ 65,200$ 58,203$ 61,785$ November 43,285$ 38,547$ 36,906$ 39,146$ 46,879$ 58,967$ 57,999$ 69,054$ 63,101$ 62,280$ 66,113$ December 18,741$ 21,703$ 11,109$ 15,514$ 33,858$ 25,213$ 26,084$ 32,870$ 46,067$ 32,559$ 34,562$ Total 292,628$ 293,344$ 273,796$ 295,200$ 335,825$ 386,107$ 449,148$ 507,868$ 542,805$ 119,150$ 471,482$ 500,500$ 119,150$ YTD 54,233$ 60,236$ 57,454$ 69,770$ 69,073$ 82,520$ 102,634$ 110,276$ 112,570$ 119,150$ 102,000$ 108,278$ 119,150$ 10.0%5.8% YTD Change -30.52%11.07%-4.84%17.65%-1.01%16.30%19.60%6.93%2.04%5.52% Annual % Change -8.90%0.24%-6.66%7.82%13.76%14.97%16.33%13.07%6.88% 2% Basic RCW 67.28.180 2% Special RCW 67.28.181(1).11% Total sales tax paid on a lodging charges for periods of less than 30 consecutive days Revenue reflects 2% "basic" as a credit against 6.5% state sales tax, 2% "special" tax levied locally, interest on amounts held at DOR until disbursement, and 1% Admin fee from DOR. Revenue is reported one month after reporting to DOR. It typically reflects collections for activity from two months prior to distribution. Some businesses may report quarterly or annually. $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 2019 HOTEL/MOTEL LODGING TAX -Fund 125 Includes Investment Interest 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019