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HomeMy WebLinkAbout2019-05_RevenueRpts_MayJEFFERSON 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 May 2019 Revenue June 26, 2019 Meeting • General Fund at $9,771,247 – 49.6% of the amended 2019 budget which is higher than usual given it’s 6.5% or more over what was collected by this time for the last few years. Investment Income and DNR Timber account for approximately 3% or half of the increase. Both are variable and dependent on the economy. Interest rates and the timber market aren’t certain, and we’ll see if they continue to do well for the remainder of the year. • Other Funds at $14,287,228 – 43.7% of 2019 Amended Budget which is a little higher than past years. • General Fund Cash Balance - $7,124,392 at the end of May which includes the $2.927 million budgeted and required reserve. About $736,000 of the higher amount for this year may be due to Investment Income and DNR Timber. If those were on track with what we received last year, we’d be at $6.3 million and 19% over last year. • General Sales Tax Receipts - $383,945 which includes $88,754 for Special Purpose in May 2019. Sales tax is 8.33 % over budget for 2019 YTD, and Special Purpose is 3.37% over. Cumulatively they’re 7.1% over budget for the year. Based on questions from last month, I updated the sheet showing the sales tax breakdown for collections which is included in the reports this month. I’ve also posted it to the Treasurer’s web page. • REET Receipts - Fund 302 - $111,001 in May, which is down 13.4% from this month last year but 26.9% over budget for the month. Year to date amount is 21% over budget. We had one sale at 1.045 million which was a waterfront home in Port Ludlow. We had nine sales between $500,000 and one million, All were single-family residences including four in unincorporated Port Townsend, three in Port Ludlow, one on Marrowstone and one in Brinnon. • Hotel/Motel Lodging Tax – Fund 125 - $41,546 in May, which is 11.5% over budget for the month and 1.2% more than the amount collected this month last year. Hotel/Motel revenue is 10.4% over budget for the year and 4.6% over last year’s revenue. 2019 5 May General Fund 9-Jun-2019 General Fund Jefferson County REVENUE NAME BARS BUDGET Quarterly AMENDED MAY Y-T-D Y-T-D BUDGET ACTUAL MAY Y-T-D Y-T-D ACTUAL MAY Y-T-D Y-T-D *2019 Approp Budget 2019 2019 2019 %2018 2018 2018 2018 % of Actual 2017 2017 2017 % of ActualProperty Tax 1 311.10 8,021,323 8,021,323 604,467 4,529,478 56.5%7,850,027 7,805,908 632,604 4,365,455 55.9%7,643,881 944,457 4,295,530 56.2% Diverted Road Prop Tax 1 311.20 720,000 720,000 60,457 409,877 56.9%720,000 720,000 62,614 403,600 56.1%720,000 95,787 407,869 56.6% Sales Tax 1 313.11 3,204,826 3,204,826 295,191 1,319,406 41.2%3,040,000 3,195,259 271,431 1,168,163 36.6%2,876,339 249,596 1,129,268 39.3% special purpose 313.15 1,006,979 1,006,979 88,734 398,583 39.6%955,428 999,945 84,357 372,467 37.2%903,099 78,716 354,212 39.2%Local Criminal Justice 1 313.71 407,177 407,177 36,826 165,475 40.6%380,070 417,655 35,044 155,486 37.2%375,219 32,611 146,234 39.0%Leasehold Excise Tax 3 317.20 66,801 66,801 - 18,641 27.9%62,000 65,642 - 14,908 22.7%69,801 - 18,293 26.2% Private Harvest Tax - TAV 2 317.40.10/.20 339,599 339,599 139,839 259,278 76.3%335,000 537,635 123,357 309,599 57.6%377,824 91,045 171,790 45.5% 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 - 0 0.0%1,458,645 - 0 0.0%P.U.D. Privilege Tax 4 335.00.91 375,296 375,296 - 0 0.0%323,420 393,491 - 0 0.0%314,148 - 0 0.0%Crim Just Hi Crime/DUI/Asst 5 336.06.10/51 438,612 438,612 - 209,259 47.7%463,500 425,438 4,288 216,268 50.8%435,778 - 219,545 50.4%Marijuana Enforcement/Excise 6 336.06.41 51,017 51,017 - 12,113 23.7%24,720 63,962 - 27,251 42.6%21,297 - 5,676 26.7% Liquor Excise Tax 8 336.06.94 47,321 47,321 - 26,177 55.3%41,536 47,254 - 23,707 50.2%44,174 - 22,491 50.9% Liquor Profit 6 336.06.95 88,873 88,873 - 20,968 23.6%90,203 84,066 - 21,065 25.1%84,441 - 21,155 25.1%Treasurer Invest & Other Fees 1 341.42.15-20/50 35,000 35,000 3,316 18,167 51.9%16,290 42,753 12,270 24,981 58.4%33,805 4,504 19,010 56.2%Treas. Collection Fees (REET)3 341.42.31/32/33 87,175 87,175 8,103 29,160 33.5%80,000 83,290 8,542 30,268 36.3%90,727 8,328 34,706 38.3%Penalties on delinquent taxes 1 359.40.10/.20 117,409 117,409 10,279 60,261 51.3%133,332 98,079 8,888 45,607 46.5%98,944 13,137 45,108 45.6% Investment Income 1 361.11 349,847 349,847 58,803 613,354 175.3%230,000 534,468 47,617 186,312 34.9%354,385 22,721 177,054 50.0% Interest on delinquent taxes 1 361.40.10 188,545 188,545 36,719 113,478 60.2%210,000 197,154 33,387 93,478 47.4%193,625 41,254 94,398 48.8%Interfund Chg Svc-Cost Alloc 3 362.50.00.180/0671 329,632 329,632 - 19,150 5.8%328,526 409,407 - 195,627 47.8%143,455 - 19,800 13.8%DNR Timber & DNRTimbTrust 2 1 395.1.1 250,000 250,000 54,039 314,772 125.9%250,000 330,761 1,127 4,907 1.5%207,899 - 0 0.0%Transfer in 1 397.00 8,000 8,000 750 3,904 48.8%3,000 42,992 750 7,982 18.6%40,322 750 7,319 18.2% Miscellaneous 162.50.1/369.81/369.9 13,631 13,631 789 6,936 50.9%11,900 43,811 544 3,759 8.6%9,020 464 2,516 27.9% Assessor 1 001-010-000 8,300 8,300 1,781 3,821 46.0%8,700 8,542 1,821 3,814 44.6%10,970 1,879 4,069 37.1%Auditor-Recording Fees 1 341.21.10 70,510 70,510 5,936 24,088 34.2%72,063 70,227 6,468 29,169 41.5%74,248 6,134 30,511 41.1%Auditor-M.V. License Fees 1 341.48/336.00.93 229,257 229,257 16,041 112,988 49.3%232,703 234,383 17,615 101,822 43.4%242,031 16,985 107,605 44.5%Auditor-Other Revenue 1 42,450 42,450 2,696 15,012 35.4%26,605 34,184 2,797 13,498 39.5%29,714 2,586 13,199 44.4% Elections 1 001-021-000 130,160 130,160 116 98,704 75.8%159,722 101,546 12,207 76,227 75.1%138,996 122 24,197 17.4% Clerk 1 001-020-000 152,506 152,506 19,753 64,151 42.1%170,768 181,580 19,156 74,688 41.1%179,130 14,338 74,952 41.8%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 0Commissioners1001-060-000 8,000 8,000 688 2,814 35.2%8,000 8,522 825 3,612 42.4%8,923 703 3,610 40.5%Safety & Security 1 001-067-000 70,604 70,604 11,198 28,578 40.5%64,959 44,082 - 30,414 69.0%66,877 11,688 29,574 44.2% Community Services 1 001-068-000 4,005 4,005 29 1,982 49.5%6,900 4,180 34 1,310 31.3%4,611 58 2,002 43.4% District Court 1 001-080-000 636,823 3,888 640,711 32,186 182,939 28.6%603,032 674,579 47,567 199,411 29.6%596,433 136,472 285,345 47.8%Juvenile Service 1 001-110-000 298,727 (13,500) 285,227 17,067 91,237 32.0%259,676 288,710 32,392 120,120 41.6%290,984 13,434 99,708 34.3%Prosecuting Attorney 1 001-150-000 148,916 148,916 42,750 75,709 50.8%178,690 110,543 11,247 43,799 39.6%151,185 11,109 81,803 54.1%Coroner 1 001-151-000 25,348 25,348 - 11,924 47.0%25,348 32,723 - 18,140 55.4%24,610 - 24,610 100.0% Sheriff 1 001-180-000 561,174 55,253 616,427 104,644 463,973 75.3%625,969 618,527 59,652 162,039 26.2%722,960 24,816 181,413 25.1% Superior Court 1 001-240-000 60,912 109 61,021 220 6,480 10.6%60,822 51,520 14,203 26,043 50.5%90,193 42,160 46,660 51.7% Non Departmental 1 001-270-000 50,437 50,437 - 34,152 67.7%50,447 32,802 - 32,802 100.0%49,196 10 0.0% TOTAL CURRENT EXPENSE REVENUE 19,664,588 45,190 19,709,778 1,653,414 9,771,247 49.6%19,975,604 20,890,820 1,552,803 8,612,059 43.1%19,181,590 1,865,851 8,201,243 42.8% * 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 1,577.72 6,116 0 295.09 10,868 253,160 1,846.71 2,026 OTHER FUNDS REVENUE REPORT 2019 3 year view May 5 6/9/2019 FUND Fund #Orig Budget Budget Amended BDGT May YTD YTD ACTUAL May YTD YTD ACTUAL May YTD YTD 2019 Amendment 2019 2019 2019 %2019 2018 2018 %2017 2017 2017 % SPECIAL REVENUE Auditor's O & M 105 80,480 80,480 2,453 10,105 12.6%76,912 2,429 10,872 14.1%77,983 2,172 10,815 13.9% Court Facilitator 106 4,100 4,100 320 1,960 47.8%4,820 300 2,020 41.9%5,920 580 2,700 45.6% Boating Safety 107 48,500 48,500 15,000 32,085 66.2%47,887 15,000 30,607 63.9%49,100 15,000 30,458 62.0% WSU Cooperative 108 416,215 37,707 453,922 56,217 171,278 37.7%556,121 98,797 297,649 53.5%534,494 78,554 237,600 44.5% Noxious Weed 109 141,217 71,264 212,481 17,878 102,064 48.0%- 4-H After School 113 47,600 47,600 1,000 32,732 68.8%37,750 - 32,250 85.4%44,475 - 22,733 51.1% JeffComCap 119 119 204,000 204,000 17,000 85,000 41.7%264,695 22,058 110,290 41.7%254,838 21,221 106,292 41.7% Crime Victim's Svc 120 140,813 140,813 5,308 54,867 39.0%113,502 22,507 51,692 45.5%99,707 24,548 52,137 52.3% Grant Mgmt 123 150,000 150,000 2,969 48,346 32.2%101,793 10,542 61,479 60.4%76,723 6,029 50,103 65.3% Hotel-Motel 125 500,500 500,500 41,546 160,696 32.1%542,805 41,061 153,631 28.3%507,868 45,943 156,219 30.8% Jeff Co Public Health 127 4,422,082 4,422,082 479,460 2,129,375 48.2%4,606,955 486,799 1,889,033 41.0%4,064,163 484,777 1,972,620 48.5% Water Quality 128 1,163,949 1,163,949 120,186 482,110 41.4%969,155 58,131 417,003 43.0%975,455 170,484 519,444 53.3% Water Quality Land Acq 129 234,448 234,448 - - 0.0%132,825 - 0.0%- Mental Health 130 47,637 47,637 4,485 29,228 61.4%50,132 4,289 26,892 53.6%47,474 5,925 25,806 54.4% Chem Dep Mnt Hlth tx 131 527,003 527,003 50,581 227,282 43.1%573,509 48,179 213,767 37.3%516,131 44,950 201,474 39.0% Drug Fund 135 12,249 12,249 603 3,843 31.4%14,395 895 5,523 38.4%11,819 883 5,118 43.3% Law Library 140 10,927 10,927 781 3,787 34.7%9,915 818 4,245 42.8%10,049 825 3,975 39.6% Trial Court Imprvmnt 141 23,000 23,000 - 11,400 49.6%23,201 - 11,605 50.0%23,449 - 5,863 25.0% Community Develpmnt 143 1,731,920 1,731,920 260,797 678,123 39.2%1,476,187 195,890 599,761 40.6%1,418,569 178,899 622,951 43.9% Federal Forest Title III 147 - - 197 19,955 20,164 107 466 2.3%669 51 204 Jeff Co Affrdbl Hsg 148 48,000 48,000 4,510 18,168 37.9%310,493 23,056 99,338 32.0%250,150 20,715 100,193 40.1% Homeless Housing Fund 149 315,000 272,282 587,282 26,891 109,782 18.7%- Treasurer's O & M 150 47,624 47,624 5,192 7,778 16.3%46,224 3,230 8,337 18.0%28,653 4,100 5,787 20.2% REET technology 151 15,690 15,690 1,326 5,529 35.2%16,175 1,432 6,320 39.1%16,827 1,362 6,174 36.7% Veteran's Relief 155 64,975 64,975 4,714 47,733 73.5%105,484 4,440 44,486 42.2%65,060 6,052 42,662 65.6% Park & Rec *174 669,649 669,649 148,398 310,888 46.4%674,760 142,424 304,154 45.1%625,429 116,132 288,723 46.2% County Park Imprvmnt 175 184,125 184,125 7,969 18,809 10.2%155,581 60,332 62,615 40.2%119,426 6,147 7,479 6.3% Post Harvest Timber Mgm 178 50 50 18 91 182.9%- County Roads 180 8,938,628 8,938,628 694,054 4,443,440 49.7%8,929,361 925,362 4,023,463 45.1%9,773,015 697,254 4,141,328 42.4% Facilities Mgmt 183 1,065,393 1,065,393 89,133 473,817 44.5%1,121,480 90,086 478,208 42.6%1,040,019 86,672 433,129 41.6% County Fair 199 280,000 280,000 16,316 82,519 29.5%252,937 14,478 76,758 30.3%308,594 19,568 103,727 33.6% Total Special Revenue 21,535,774 381,253 21,917,027 2,075,302 9,802,791 44.7%21,235,218 2,258,166 9,022,464 45.1%20,946,058 2,019,276 9,155,713 43.7% OTHER FUNDS REVENUE REPORT 2019 3 year view FUND Orig Budget Amended BDGT May YTD YTD YTD May YTD YTD YTD May YTD YTD 2019 2019 2019 2019 %2018 2018 2,018 %2017 2017 2017 % CAPITAL IMPROVEMENT Const/Renovation 301 518,500 518,500 - 197,264 38.0%110,679 2,000 5,617 0.6%517,754 9,999 511,754 98.8% Capital Improvement 302 1,072,125 1,072,125 111,002 399,150 37.2%1,264,506 128,185 421,120 39.2%1,285,270 111,101 407,461 31.7% Public Infrastructure 306 510,100 510,100 47,753 215,617 42.3%536,758 44,830 199,531 44.2%477,127 41,666 185,885 39.0% Conservation Futures 308 258,841 258,841 24,880 160,253 61.9%284,064 23,600 146,248 61.1%256,431 31,665 137,778 53.7% Total CAP IMP 2,359,566 - 2,359,566 183,635 972,283 41.2%2,196,007 198,615 772,515 28.0%2,536,581 194,431 1,242,878 49.0% ENTERPRISE Solid Waste 401 3,336,196 3,336,196 366,094 1,510,907 45.3%3,680,126 296,521 1,347,429 40.1%3,488,829 268,516 1,308,636 37.5% Solid Waste Post Clos 402 - - 102 496 979 80 346 231.0%516 56 222 43.0% Solid Waste Eqpt Res 403 8,000 8,000 1,807 8,819 110.2%15,780 1,257 5,406 135.2%7,601 779 3,101 40.8% Yard Waste Educ Fnd 404 6,800 6,800 19 93 1.4%5,765 9 38 0.6%5,750 3 11 0.2% Tri Area Sewer 405 234,500 57,466 291,966 1,500 42,269 14.5%42,268 1,094 4,766 1.9%297,554 480 2,734 0.9% Total ENTERPRISE 3,585,496 57,466 3,642,962 369,521 1,562,584 42.9%3,744,918 298,961 1,357,985 37.5%3,800,250 269,834 1,314,704 34.6% INTERNAL SERVICE Equipment Rental 501 2,421,684 2,421,684 210,524 906,375 37.4%2,950,721 172,749 755,212 30.8%2,508,636 203,749 744,761 29.7% 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 25,314 126,018 60.6%239,489 22,391 114,927 55.3%225,590 21,505 108,942 48.3% Information Services 506 1,901,855 1,901,855 7,986 917,176 48.2%2,004,180 6,333 994,029 45.6%1,832,926 10,796 821,413 44.8% Total INT SERV 4,746,539 - 4,746,539 243,824 1,949,570 41.1%5,221,821 201,473 1,864,167 36.9%4,679,922 236,050 1,675,116 35.8% Total 32,227,375 438,719 32,666,094 2,872,283 14,287,228 43.7%32,397,965 2,957,215 13,017,132 41.4%31,962,811 2,719,590 13,388,410 41.9% GENERAL FUND CASH BALANCE REPORT 6/9/2019 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$ 7,124,392$ 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 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 Rate 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 Rate for Lodging 11.00%11.00% Sales in Unincorporated Jefferson County Sales in City of Port Townsend State 6.41%6.41% Jefferson County 2.59%1.74% City of Port Townsend -0.85% Total Sales Tax Revenue for Basic Goods & Services 9.00%9.00% State 4.41%4.41% Jefferson County 6.59%1.74% City of Port Townsend -4.85% Total Sales Tax Revenue 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 LodgingBasic Lodging tax funded from state portion collected RCW 67.28.180Basic Goods & ServicesSales Tax Rates By Category Sales Tax Revenue By Jurisdiction • County receives all sales tax available for Basic Goods & Services sold in County. • Amount is split for sales in the City of Port Townsend where City receives 0.85% and County receives 1.74% • County receives sales tax for basic goods & services plus full amount for lodging in unincorporated Jefferson County. • City receives share of basic goods & services sales tax and full Lodging share for lodging in City of Port Townsend. Notes Basic Goods & ServicesLodging 5 May 6/4/2019 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 $264,489May175,118 178,468 151,451 195,175 178,074 207,951 226,291 249,596 271,431 295,191 8.5%271,858 295,191 $23,333 108.33%$3,471,676 $266,850June 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 1,319,406 100.0%$3,204,826 $1,319,406ytd 777,837 781,519 735,423 969,922 884,203 943,488 1,050,738 1,129,268 1,168,163 1,319,406 1,217,990 1,319,406 ytd change -63.61%0.47%-5.90%31.89%-8.84%6.70%11.37%7.47%3.44%12.95%8.33%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 88,754 8.5%85,982 88,754 357,839 383,945 7.3%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 381,308 621,440 704,453 701,993 769,039 876,170 903,099 999,945 398,603 100.0%1,006,979 398,603 4,211,805 1,718,009 ytd 0 242,783 287,081 271,252 290,659 337,545 354,212 372,467 $398,603 385,595 $398,603 1,603,585 $1,718,009 7.1%ytd change 18.25%-5.51%7.15%16.13%4.94%5.15%7.02%3.37%over (under) ytd expectedannual % chg.62.98%13.36%-0.35%9.55%13.93%3.07%10.72%3.37%over (under) ytd expected Sales Tax receipts are for the approximate timeframe of two months prior depending on the business reporting schedules. TOTAL 2019 SALES TAX 100,000 150,000 200,000 250,000 300,000 GENERAL SALES TAX RECEIPTS 2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 5 May 302-000-010 Capital Improvement fund, not other financing sources, transfer, appropriation Recent 2019 2019 % Budget Change from 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 4 YR AVG Budget Actual Difference month prior year January 28,601$ 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$ 111,001$ 105,332$ 87,483$ 111,001$ 26.9%-13.4% 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 $399,149 1,234,136$ 1,025,000$ 399,149$ -61%-67.2% YTD 187,136 206,222 193,477 201,188 229,439 385,057 374,056 407,461 421,120 399,149 396,923$ 329,661$ 399,149$ 21%-5.2% YTD change -26.80%10.20%-6.18%3.99%14.04%67.83%-2.86%8.93%3.35%-5.22% Annual % chg -26.80%10.20%-6.18%3.99%14.04%67.83%-2.86%8.93%3.35% Total Sales Value for year incl City of PT 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 May 2019 1@1.045M, 9 sales>$500k Jun 2018 1 sale@$3M, 16>$500k Dec 2018 2 sales @1.75M & 1.14M and 5>$500k 6/4/2019 $- $50,000 $100,000 $150,000 $200,000 $250,000 2019 REET RECEIPTS 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 5 May 6/4/2019 4 yr avg *2019 2019 % Budget % Diff 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2015-18 Budget Actual Difference Prior Year January 10,732$ 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$ 41,546$ 35,088$ 37,248$ 41,546$ 11.5%1.2%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$ 160,696$ 471,482$ 500,500$ 160,696$ YTD 73,794$ 85,378$ 74,596$ 87,780$ 88,224$ 106,406$ 132,096$ 156,219$ 153,631$ 160,696$ 137,088$ 145,525$ 160,696$ 10.4%4.6% YTD Change -24.47%15.70%-14.45%15.02%0.50%17.09%19.45%15.44%-1.68%4.40% 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