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HomeMy WebLinkAboutCity Council Committees - - 11/12/2019 KENT CITY COUNCIL COMMITTEE OF THE WHOLE Tuesday, November 12, 2019 4:00 PM Chambers Mayor, Dana Ralph Council President, Bill Boyce Councilmember Brenda Fincher Councilmember Dennis Higgins Councilmember Les Thomas Councilmember Satwinder Kaur Councilmember Marli Larimer Councilmember Toni Troutner ************************************************************** Item Description Speaker Time 1. CALL TO ORDER 2. ROLL CALL 3. AGENDA APPROVAL Changes from Council, Administration, or Staff. 4. COMMITTEE BUSINESS A. Reappoint Michael Taskey and Bayard DuBois to the Arts Commission - Confirm Ronda Billerbeck 02 MIN. B. Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and Room Rentals - Adopt Erin George 10 MIN. C. Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code - Adopt Kaelene Nobis 10 MIN. D. Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable Housing - Adopt Merina Hanson Paula Painter 05 MIN. E. 2019 Annual Docket - Adopt Hayley Bonsteel 05 MIN. F. Department of Commerce Grant for Housing Action Plan - Authorize Hayley Bonsteel 05 MIN. G. Lodging Tax Advisory Committee Grants - Award Michelle Wilmot 10 MIN. H. Appoint Erin McCallum to the Lodging Tax Advisory Committee - Confirm Michelle Wilmot 02 MIN. I. Payment of Bills - Approve Paula Painter J. September 2019 Monthly Financial Report - Information Only Michelle Ferguson 05 MIN. K. Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Paula Painter 03 MIN. Committee of the Whole Committee of the Whole - Regular Meeting November 12, 2019 Provisions - Adopt L. Resolution Authorizing Credit, Debit, eCheck Fees - Adopt Paula Painter 03 MIN. M. Third Quarter Consolidating Budget Adjustment Ordinance - Adopt Paula Painter 03 MIN. N. 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt Paula Painter 03 MIN. O. 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt Paula Painter 03 MIN. P. Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the 2020-2025 Capital Improvement Plan - Adopt Paula Painter 03 MIN. Q. Ordinance Amending the Comprehensive Plan/Capital Facilities Element to Adopt School District Capital Facilities Plans - Adopt Hayley Bonsteel 03 MIN. R. Ordinance Amending Kent City Code 12.13.160, School Impact Fees - Adopt Hayley Bonsteel 02 MIN. S. Resolution Amending Kent City Code Fees - Adopt Matt Gilbert 05 MIN. T. Resolution Amending Kent Police Department and Correctional Fees - Adopt Diane McCuistion 03 MIN. U. Consultant Services Agreement with Protingent, Inc. - Authorize Mike Carrington Brian Rambonga 05 MIN. V. Consultant Services Agreement with Scion Staffing Inc. - Authorize Mike Carrington Brian Rambonga 05 MIN. W. Consultant Services Agreement with Viri Technology, LLC - Authorize Mike Carrington Brian Rambonga 05 MIN. X. Reappoint Carmen Goers to the Public Facilities District Board - Confirm Kurt Hanson 02 MIN. Y. INFORMATION ONLY - Quiet Zone Update Rob Brown 05 MIN. Z. Resolution Adopting the 2019 Water System Plan - Adopt Evan Swanson 10 MIN. AA. INFORMATION ONLY - West Hill Water Tank Dave Brock 05 MIN. AB. INFORMATION ONLY - West Hill Water System Capital Improvement Modeling Drew Holcomb Derek Hawkes 05 MIN. AC. Surplus of Kronisch Property – Resolution - Adopt Dave Brock 03 MIN. AD. Goods & Services Agreement with JCI Jones Chemical, Inc. for Water Treatment Chemical Supplies for 2020 - Authorize Sean Bauer 02 MIN. AE. Transportation Master Plan Goals - Adopt April Delchamps 20 MIN. AF. WSDOT Commute Trip Reduction Grant - Authorize Shivani Lal 10 MIN. Committee of the Whole Committee of the Whole - Regular Meeting November 12, 2019 AG . Mill Creek Reestablishment - Property Acquisition from Kent School District - Authorize Melissa Dahl 05 MIN. AH. Consultant Services Agreement with Jacobs Engineering Group, Inc. for GRNRA South Stormwater Pump Station Construction Services - Authorize Stephen Lincoln 05 MIN. AI. Amendment to Consultant Services Agreement with Gordon, Thomas, Honeywell for Legislative Lobbying Services - Authorize Derek Matheson 02 MIN. AJ. Milwaukee II Levee Improvement Project - Condemnation Ordinance - Adopt Cheryl Rolcik- Wilcox 05 MIN. AK. Signature Pointe Levee Improvement Project - Condemnation Ordinance - Adopt Cheryl Rolcik- Wilcox 05 MIN. 5. ADJOURNMENT NOTE: A copy of the full agenda is available in the City Clerk's Office and at KentWA.gov. Any person requiring a disability accommodation should contact the City Clerk's Office in advance at 253-856-5725. For TDD relay service, call the Washington Telecommunications Relay Service 7-1-1. OFFICE OF THE MAYOR Derek Matheson, Chief Administrative Officer 220 Fourth Avenue South Kent, WA 98032 253-856-5710 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Reappoint Michael Taskey and Bayard DuBois to the Arts Commission - Confirm MOTION: Confirm the Mayor’s reappointment of Bayard DuBois and Michael Taskey to the Kent Arts Commission for additional four-year terms that will expire on October 31, 2023. SUMMARY: Bayard DuBois was appointed to the Arts Commission in 2007. Bayard brings a rich background in performing arts and currently conducts the “Breath of Aire” Choir that performs at charitable/fundraising events. Bayard has been an active member of the commission and seeks reappointment for an additional four-year term. Michael Taskey is a Kent resident currently employed as an Exercise Physiologist for Mednax. He believes that arts are vital to a community and while working in the schools, he saw first-hand the importance of having an outlet for creativity. Michael feels Kent is doing a good job with its arts programming, but believes there are some missed opportunities, e.g. bringing more communities and local artists into the mix is needed. Michael is an active member of the commission and seeks reappointment for an additional four-year term. I am pleased to recommend Bayard DuBois and Michael Taskey for reappointment to the Kent Arts Commission. BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City, Innovative Government 4.A Packet Pg. 4 ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council FROM: ECD SUBJECT: Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and Room Rentals - Adopt MOTION: Adopt Ordinance No. ______, amending Chapters 15.02 and 15.04 of the Kent City Code relating to adult family homes and room rentals. SUMMARY: A variety of housing arrangements are protected under state and federal law, particularly those requiring care, such as elderly or disabled individuals. State law (RCW 70.128.140) requires adult family homes to be allowed in all areas zoned for residential or commercial use. Such facilities require a state license, are limited to no more than 6 residents and require inspections every 18 months. Currently, Kent addresses this law by allowing what the code refers to as “Class I Group Homes,” divided into Class I-A (max 6 residents) and Class I-B (max 10 residents). Class I-A are allowed in all residential and commercial zones to comply with state law. Class I-B are only allowed in multi-family and commercial zones. However, our definition is broader and also includes “other groups,” resulting in some homes which do not require a state license. We have received complaints that some group homes in Kent are operating with substandard living conditions and may in fact be boarding homes or room rental businesses operating under the guise of a group home. Additionally, some homes are renting extra rooms as short-term rentals on internet platforms such as AirBnB, sometimes resulting in neighborhood parking complaints. Following research and consultation with Legal, staff believes a Zoning Code amendment is needed to better define these various uses, prevent multiple uses in the same home, ensure safe and healthy facilities and limit neighborhood impacts. The attached ordinance proposes the following changes to the Zoning Code: Group Homes and Adult Family Homes: 1) Reference the state definition of “adult family home” within the Class I Group Homes definition and remove the phrase “other groups;” 4.B Packet Pg. 5 2) Delete the Class I-B Group Homes classification to prevent larger group homes; 3) Define the term “provider;” 4) Require a City business license and proof of any required state license; 5) Prohibit other residential uses from operating on the same parcel as a group home, such as a communal residence or short-term rental (discussed below); 6) Allow ADU’s on the site of group homes only if used as part of the operation of the group home and not to be leased or sub-leased to a separate family; 7) Limiting family members of a group home provider to spouse and children only. Boarding Homes and Short-Term Rentals: 1) Change the term “boarding or lodging home” to “short-term rental” with similar definition but limit rentals to 30 consecutive nights; 2) Require a City business license; 3) Require compliance with a new state law for short-term rentals (RCW 64.37); 4) Maximum of 3 rooms in a home can be offered for short-term rental; 5) Require an owner or non-transient tenant to live there 6 months per year. Long-Term Rentals: 1) Add and define a new use category called “Communal Residences;” 2) Limit to 3 rooms being leased or sub-leased; 3) Require a City business license; 4) Require rooms to have adequate space, light, electricity, emergency egress, smoke detectors and access to adequate sanitation and eating facilities; 5) Reduce the number of un-related individuals considered a “family” from 6 to 4. Staff presented these changes at the Land Use and Planning Board’s October 14th public hearing, and the Board recommended the ordinance’s adoption. BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City ATTACHMENTS: 1. Adult Family Homes Draft Ordinance (PDF) 2. Ordinance Amending KCC 15.02 and 15.04 (PDF) 10/14/19 Land Use and Planning Board RECOMMENDED TO COMMITTEE OF THE WHOLE 4.B Packet Pg. 6 1 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, amending chapters 15.02 and 15.04 of the Kent City Code relating to group homes, boarding homes, short-term rentals and communal residences. RECITALS A. Certain housing arrangements are protected under state and federal law to prevent discrimination and protect vulnerable individuals, particularly those requiring care, such as elderly or disabled persons. B. Federal and state law provide protections to adult family homes and group homes for people with disabilities which promote locating these housing types in areas zoned for residential and commercial use. While adult family homes are subject to state oversight and have eligibility criteria, licensing requirements and regular state-conducted inspections, typical group homes have no such regulatory oversight. C. The City has received complaints that some group homes in Kent may be operating with substandard living conditions and may in fact be boarding homes or room rental situations operating under the guise of a group home. 4.B.B Packet Pg. 7 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 2 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals D. The City has also received complaints of homeowners and tenants renting rooms as short-term rentals on internet platforms such as AirBnB, sometimes generating neighborhood parking problems. E. Washington State Substitute House Bill 1798 recently created a new state law, chapter 64.37 RCW, relating to short-term rentals, which took effect on July 28, 2019. This new chapter distinguishes short-term rentals from other rentals based on rental for 30 or fewer consecutive nights and requires operators to pay occupancy, sales, and lodging taxes if required by the City the rental is located in. Certain consumer safety protections are also required for rental platforms and operators. F. The City finds it is within the public interest to ensure group homes and room rentals provide adequate, safe, and healthy living conditions. G. The City finds it is further within the public interest to limit impacts to and maintain the residential character of single-family neighborhoods by limiting the number of rooms within a single-family residence that may be rented on a short or long-term basis. H. To ensure consistency with RCW 64.37 and adequately protect consumers, the City finds it is necessary to define, regulate, and license short-term rentals. I. On October 2, 2019, pursuant to RCW 36.70A.106, a request for expedited review was sent to the Washington State Department of Commerce. On October 16, 2019, the City was granted expedited review. No comments were received. 4.B.B Packet Pg. 8 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 3 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals J. On October 25, 2019, the City’s SEPA Responsible Official issued a Determination of Non-Significance for the code amendment (ENV- 2019-39, KIVA # RPSW-2194251). K. On September 9, 2019, the Land Use and Planning Board held a workshop to discuss the proposed amendments. After appropriate public notice, on October 14, 2019, a public hearing was held before the Land Use and Planning Board, which recommended the City Council approve the amendments as presented by staff. L. On November 12, 2019, Committee of the Whole considered the recommendation of the Board. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Amendment – KCC 15.02.055. Section 15.02.055 of the Kent City Code, entitled “Boarding or lodging home,” is amended as follows: Sec. 15.02.055. Boarding or lodging homeShort-term rental. Boarding or lodging homeShort-term rental means a dwelling or part thereof, other than a motel or hotel, where lodging, with or without meals, is provided, for compensation, for fewer than thirty consecutive nights not more than three (3) persons. SECTION 2. – New Section - KCC 15.02.073.1. Section 15.02.073.1 of the Kent City Code is created as follows: 4.B.B Packet Pg. 9 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 4 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Sec. 15.02.073.1. Communal residence. Communal residence means a business operated out of a single- family residential home with or without an owner occupant residing therein, where the residential home, or portions thereof, are rented to residential tenants through separate, unrelated lease or rental agreements. The fact that the individuals rent the residence or a portion thereof through separate, unrelated lease or rental agreements shall be prima facie evidence that the individuals are unrelated, not living as a single housekeeping unit, and do not meet the definition of “family” per KCC 15.02.135. Group homes and short-term rentals are not communal residences. SECTION 3. – Amendment – KCC 15.02.135. Section 15.02.135 of the Kent City Code, entitled “Family,” is amended as follows: Sec. 15.02.135. Family. Family means an individual; two (2) or more persons related by blood, marriage, or state registered domestic partnership under Chapter 26.60 RCW; a group of two (2) or more disabled residents protected under the Federal Housing Act Amendments, who are not related by blood, marriage, or state registered domestic partnership under Chapter 26.60 RCW, living together as a single housekeeping unit; or a group of six (6) four (4) or fewer residents, who are not related by blood, marriage, or state registered domestic partnership under Chapter 26.60 RCW, living together as a single housekeeping unit.; or a group living arrangement where six (6) or fewer residents receive supportive services such as counseling, foster care, or medical supervision at the dwelling unit by resident or nonresident staff, excluding Class II and III group homes. SECTION 4. – Amendment – KCC 15.02.173. Section 15.02.173 of the Kent City Code, entitled “Group Home,” is amended as follows: 4.B.B Packet Pg. 10 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 5 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Sec. 15.02.173. Group home. A. Class I group home. Class I group home means publicly or privately operated residential facilities such as including state-licensed adult family homes as defined by RCW 70.128.010, state-licensed foster-family homes and group homes for childrenas defined by RCW 74.15.020(e); group homes for individuals who are developmentally, physically, or mentally disabled; and group homes or halfway houses for recovering alcoholics and former drug addicts. ; and other groups not considered within class II or III group homes. 1. Group home, class I-A. A class I-A group home shall have a maximum of six (6) residents not including providers resident staff. 2. Group home, class I-B. A class I-B group home shall have a maximum of ten (10) residents including resident staff. B. Class II group home. Class II group home means publicly or privately operated residential facilities for juveniles under the jurisdiction of the criminal justice system. These homes include state-licensed group care homes or halfway homes for juveniles which provide residence in lieu of sentencing or incarceration, and halfway houses providing residence to juveniles needing correction or for juveniles selected to participate in state-operated work release and pre-release programs. The planning director shall have the discretion to classify a group home proposing to serve juveniles convicted of the offenses listed under class III group home in this section as a group home class III, and any such home shall be sited according to the regulations contained within the group III classification. 1. Group home, class II-A. A class II-A group home shall have a maximum of eight (8) residents including resident staff. 2. Group home, class II-B. A class II-B group home shall have a maximum of twelve (12) residents including resident staff. 4.B.B Packet Pg. 11 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 6 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals 3. Group home, class II-C. A class II-C group home shall have a maximum of eighteen (18) residents including resident staff. C. Class III group home. Class III group home means privately or publicly operated residential facilities for adults under the jurisdiction of the criminal justice system who have entered a pre- or post-charging diversion program, or been selected to participate in state-operated work/training release or other similar programs as provided in Chapters 137-56 and 137-57 WAC. Such groups also involve individuals who have been convicted of a violent crime against a person, or a crime against property with a sexual motivation and convicted or charged as a sexual or assaultive violent predator. Secure community transition facilities are considered class III group homes. Secure community transition facilities shall have a maximum of three (3) residents, excluding resident staff, unless the state agency proposing to establish and operate the facility can demonstrate that it has equitably distributed other secure community transition facilities with the same or a greater number of residents in other jurisdictions or communities throughout the entire geographic limits of King County. SECTION 5. – Amendment – Chapter 15.02 KCC – New KCC 15.02.335.01. Section 15.02.335.01 of the Kent City Code is amended by adding a new section to read as follows: Sec. 15.02.335.01 Provider. Provider means one of the following: A. Any person, as defined by RCW 70.128.010(9), that is licensed to operate an adult family home; B. Any person, firm, partnership, association, corporation, or facility as defined by RCW 74.15.020(1), that is licensed to care for children, expectant mothers, or persons with developmental disabilities; or 4.B.B Packet Pg. 12 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 7 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals C. Any person or legal entity that operates a halfway house or group home for recovering alcoholics or drug addicts. SECTION 6. – Amendment – KCC 15.04.020. Section 15.04.020 of the Kent City Code, entitled “Residential land uses,” is amended as follows: [See Following Page] 4.B.B Packet Pg. 13 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 8 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Sec. 15.04.020. Residential land uses. Zoning Districts Key P = Principally Permitted Uses S = Special Uses C = Conditional Uses A = Accessory Uses A-10 AG SR-1 SR-3 SR-4.5 SR-6 SR-8 MR-D MR-T12 MR-T16 MR-G MR-M MR-H MHP NCC CC DC DCE MTC-1 MTC-2 MCR CM-1 CM-2 GC M1 M1-C M2 M3 One single-family dwelling per lot P P P P P P P P P P P P P P A (1) A (1) A (1) A (1) One duplex per lot P (27) P (27) P (27) P One modular home per lot P P P P P P P P P P P P Duplexes P (27) P (27) P (27) P (22) P P P P P Multifamily townhouse units P (27) P (27) P (27) P (19) (20) P (19) (20) P P P P (2) P (4) C (5) P P P P P (2) Multifamily dwellings P (26) P (26) P P P P (2) P (4) C (5) P P P P P (2) Mobile homes and manufactured homes P Mobile home parks P (13) P (13) P (13) P (13) P (13) P (13) P Group homes class I-A P (3 2) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) P (32 ) CP (32 ) P (32 ) P (32 ) P (32 ) P (32 ) CP (32 ) Group homes class I-B P P P P P P P P P P C P P C C C Group homes class II-A C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) Group homes class II-B C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) Group homes class II-C C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) C (32 ) Group homes class III C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) C (23) (32) Secure community transition 4.B.B Packet Pg. 14 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 9 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Zoning Districts Key P = Principally Permitted Uses S = Special Uses C = Conditional Uses A = Accessory Uses A-10 AG SR-1 SR-3 SR-4.5 SR-6 SR-8 MR-D MR-T12 MR-T16 MR-G MR-M MR-H MHP NCC CC DC DCE MTC-1 MTC-2 MCR CM-1 CM-2 GC M1 M1-C M2 M3 facilities23. 24 Communal residences P (3 3) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) P (33 ) 4.B.B Packet Pg. 15 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 10 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Rebuild/ accessory uses for existing dwellings P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) P (6) Transitional housing P (29) P (29) P (29) P (2) P (4) C (5) P P P P P (7) C (30) P (7) C (30) Rooming and boarding of not more than three personsShort- term rentals A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) A (34 ) Farm worker accommodations A (17) A (9) A (17) Accessory uses and structures customarily appurtenant to a permitted use A A A (8) (18) A (8) (18) A (8) (18) A (8) (18) A (8) (18) A (18) A (18) A (18) A (18) A (18) A (18) A A A A A A A A A A A A A A Accessory dwelling units and guest cottages A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) A (8) (10) Accessory living quarters A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) A (14) Live-work units P (28) Home occupations A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) A (11) Service buildings A Storage of recreational vehicles A (16) A (16) A (16) A (16) A (16) A (16) A (16) A (16) A (16) A (16) A (16) A (16) A Drive-in churches C C C C C C C C C C C C C C C C C C C C C C C C C C Emergency housing; emergency shelter C (31) C C C C C C C C C C C C C C Independent senior living facilities C C C C C P (29) P (29) P (29) P (2) C (3) P (4) C (5) P P P P C C P (2) C (3) Assisted living facilities C C C C C P (29) P (29) P (29) P (2) C (3) P (4) C (5) P P P P C C P (2) C (3) 4.B.B Packet Pg. 16 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 11 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Residential facilities with health care C C C C C P (29) P (29) P (29) P (2) C (3) P (4) C (5) P P P P C C P (2) C (3) Designated manufactured home P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) P (25) [End of Section 15.04.020] 4.B.B Packet Pg. 17 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 12 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals SECTION 7. – Amendment – KCC 15.04.030. Section 15.04.030 of the Kent City Code, entitled “Residential land use development conditions,” is amended as follows: Sec. 15.04.030. Residential land use development conditions. 1. Dwelling units, limited to not more than one per establishment, for security or maintenance personnel and their families, when located on the premises where they are employed in such capacity. No other residential use shall be permitted. 2. Multifamily residential uses, or other residential facilities where allowed, are only permissible in a mixed use overlay and must be included within a mixed use development. 3. Assisted living facilities, residential facilities with health care, and independent senior living facilities, when not combined with commercial or office uses, require a conditional use permit and are subject to the following conditions: a. Must be located within a half mile of publicly accessible amenities in at least three of the following categories, as determined by the economic and community development director. The distance shall be measured as the shortest straight-line distance from the property line of the proposed facility to the property line of the entities listed below: i. Public park or trail, as identified in the city’s most recently adopted park and open space plan, or owned or maintained by any agency of the state, or any political subdivision thereof; ii. Preschool, elementary, or secondary school (public or private); 4.B.B Packet Pg. 18 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 13 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals iii. Indoor recreational center (community center, senior center, physical recreation facility, bingo or casino hall); iv. Church, religious institution, or other place of worship; v. Cultural arts center (theater, concert hall, artistic, cultural, or other similar event center); vi. Retail services, including, but not limited to: medical services; food and beverage establishments; shopping centers; or other commercial services that are relevant (reasonably useful or germane) to the residents of the proposed facility, as determined by the city’s economic and community development director. b. Alternatively, if the facility provides amenities in one or more of the categories listed in subsection (3)(a) of this section on the ground floor of the facility itself, oriented towards the public (meaning that they are visible, accessible and welcoming), the number of other amenities to which a half-mile proximity is required may be reduced, at the discretion of the city’s economic and community development director. 4. Multifamily residential uses, or other residential facilities where allowed, when established in buildings with commercial or office uses, and not located on the ground floor. 5. Multifamily residential uses, or other residential facilities where allowed, when not combined with commercial or office uses. 6. Existing dwellings may be rebuilt, repaired, and otherwise changed for human occupancy. Accessory buildings for existing dwellings may be constructed subject to the provisions of KCC 15.08.160. 7. Transitional housing facilities, limited to a maximum of 20 residents at any one time, plus up to four resident staff. 4.B.B Packet Pg. 19 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 14 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals 8. Accessory structures composed of at least two walls and a roof, not including accessory uses or structures customarily appurtenant to agricultural uses, are subject to the provisions of KCC 15.08.160. 9. Farm dwellings appurtenant to a principal agricultural use for the housing of farm owners, operators, or employees, but not accommodations for transient labor. 10. Accessory dwelling units shall not be included in calculating the maximum density. Accessory dwelling units are allowed only on the same lot with a principally permitted detached single-family dwelling unit, and are subject to the provisions of KCC 15.08.160 and 15.08.350. 11. Customary incidental home occupations subject to the provisions of KCC 15.08.040. 12. [Reserved]. 13. Subject to the combining district requirements of the mobile home park code, Chapter 12.05 KCC. 14. Accessory living quarters are allowed per the provisions of KCC 15.08.359. 15. [Reserved]. 16. Recreational vehicle storage is permitted as an accessory use in accordance with KCC 15.08.080. 17. Accommodations for farm operators and employees, but not accommodations for transient labor. 18. Other accessory uses and buildings customarily appurtenant to a permitted use, except for onsite hazardous waste treatment and storage facilities, which are not permitted in residential zones. 19. The following zoning is required to be in existence on the entire property to be rezoned at the time of application for a rezone to an MR-T zone: SR-8, MR-D, MR-G, MR-M, MR-H, NCC, CC, GC, DC, or DCE. 20. All multifamily townhouse developments in an MR-T zone shall be recorded as townhouses with ownership interest, as defined in KCC 15.02.525.1, prior to approval of a certificate of occupancy by the city. 4.B.B Packet Pg. 20 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 15 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals 21. [Reserved]. 22. One duplex per lot is permitted. 23. Secure community transition facilities are only permitted within the boundaries depicted on the following map, and only with a conditional use permit: 24. A secure community transition facility shall also comply with applicable state siting and permitting requirements pursuant to Chapter 71.09 RCW. Secure community transition facilities are not subject to the siting criteria of KCC 15.08.280 for class III group homes, but they are subject to a 600-foot separation from any other class II or III group home. In no case shall a secure community transition facility be sited adjacent to, immediately across the street or parking lot from, or within the line of sight of risk-potential activities or facilities in existence at the time a site is listed for consideration. Within line of sight means that it is possible to reasonably visually distinguish and recognize individuals. For the purposes 4.B.B Packet Pg. 21 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 16 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals of granting a conditional use permit for siting a secure community transition facility, the hearing examiner shall consider an unobstructed visual distance of 600 feet to be within line of sight. During the conditional use permit process for a secure community transition facility, line of sight may be considered to be less than 600 feet if the applicant can demonstrate that visual barriers exist or can be created that would reduce the line of sight to less than 600 feet. This distance shall be measured by following a straight line, without regard to intervening buildings, from the nearest point of the property or parcel upon which the proposed use is to be located, to the nearest point of the parcel or property or the land use district boundary line from which the proposed use is to be separated. For the purpose of granting a conditional use permit for a secure community transition facility, the hearing examiner shall give great weight to equitable distribution so that the city shall not be subject to a disproportionate share of similar facilities of a statewide, regional, or countywide nature. 25. A designated manufactured home is a permitted use with the following conditions: a. A designated manufactured home must be a new manufactured home; b. The designated manufactured home shall be set upon a permanent foundation, as specified by the manufacturer, and the space from the bottom of the home to the ground shall be enclosed by concrete or an approved concrete product that can be either load-bearing or decorative; c. The designated manufactured home shall comply with all city design standards applicable to all other single-family homes; d. The designated manufactured home shall be thermally equivalent to the State Energy Code; and e. The designated manufactured home shall meet all other requirements for a designated manufactured home as defined in RCW 35.63.160. 4.B.B Packet Pg. 22 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 17 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals 26. Multifamily dwellings shall be allowed only within the Kent downtown districts outlined in the Downtown Subarea Action Plan and shall be condominiums recorded pursuant to Chapter 64.32 or 64.34 RCW or similar dwelling units with ownership interest and recorded as such prior to approval of a certificate of occupancy by the city. 27. Within subdivisions, as defined by KCC 12.04.025, vested after March 22, 2007, or altered to comply with zoning and subdivision code amendments effective after March 22, 2007, 25 percent of the total number of permitted dwelling units may be duplex or triplex townhouse structures. 28. Live-work units; provided, that the following development standards shall apply for live-work units, in addition to those set forth in KCC 15.04.190: a. The unit shall contain a cooking space and sanitary facility in conformance with applicable building standards; b. Adequate and clearly defined working space must constitute no less than 50 percent of the gross floor area of the live- work unit. Said working space shall be reserved for and regularly used by one or more persons residing there; c. At least one resident in each live-work unit shall maintain at all times a valid city business license for a business on the premises; d. Persons who do not reside in the live-work unit may be employed in the live-work unit when the required parking is provided; e. Customer and client visits are allowed when the required parking is provided; f. No portion of a live-work unit may be separately rented or sold as a commercial space for a person or persons not living on the premises, or as a residential space for a person or persons not working on the premises; 4.B.B Packet Pg. 23 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 18 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals g. [Reserved]; h. Construct all nonresidential space, to the maximum allowed, to commercial building standards; and i. Provide an internal connection between the residential and nonresidential space within each unit. 29. Subject to the maximum permitted density of the zoning district. For assisted living facilities, residential facilities with health care, and independent senior living facilities, each residential care unit is considered one dwelling unit for purposes of density calculations. 30. Conditional use when the number of residents exceeds 20 at any one time or more than four resident staff. 31. Emergency housing is an allowed conditional use in the MR-D zone only in conjunction with an approved conditional use permit, and subject to the following additional conditions: a. The emergency housing facility must be located on the same lot as an actively operating church or similar religious institution, and the lot must be a minimum of two acres in size; b. The emergency housing facility must be located within a permanent, enclosed building; c. The building footprint of the emergency housing facility cannot exceed the building footprint of the church or similar religious institution that exists on the same lot; d. The church or similar religious institution on the same lot as the emergency housing facility shall be primarily liable for the operation and maintenance of the facility itself, as well as the conduct of the residents of the facility on and in the immediate vicinity of the lot, to the maximum extent permitted by law, regardless of whether the organization contracts with a third party for the provision of any services related to the facility itself or its residents; and 4.B.B Packet Pg. 24 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 19 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals e. The emergency housing facility shall comply with the setbacks and landscaping requirements for churches, as identified in KCC 15.08.020(A). 32. The following restrictions apply to all group homes: a. A group home is considered a single-family residential use and shall not be combined with another residential use on the same parcel including, but not limited to, a communal residence or short-term rental; b. A City of Kent business license is required in accordance with Chapter 5.01 of the Kent City Code; c. The applicant is responsible for obtaining required state licenses and providing a copy of an up-to-date state license, or proof one is not required by the state, to the City of Kent prior to approval of a city business license; d. Family members of the provider may live in the group home, but such members are limited only to a spouse and children of the provider or spouse, and are subject to the background check requirements of WAC 388-76-10161 and WAC 388-73-10166; and e. An accessory dwelling unit is permitted only if used as part of the operation of a group home and may not be leased or sub-leased to a separate family. 33. The following restrictions apply to all communal residences: a. A City of Kent business license is required in accordance with Chapter 5.01 of the Kent City Code; b. No more than three rooms within the home or accessory structure may be separately leased or sub-leased; and c. Each room being leased or sub-leased shall have adequate space, light, electricity, heating, emergency egress, a smoke detector, and access to adequate sanitation and eating facilities pursuant to the International Residential Code and International Property Maintenance Code as adopted in KCC 14.01. 4.B.B Packet Pg. 25 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 20 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals Adequate space means floor area of no less than 70 square feet in size, no less than 7 feet of ceiling height and shall not have any horizontal dimension less than 7 feet. Egress means one emergency escape rescue opening at least 5.7 square feet, 24 inches high and 20 inches wide. 34. The following restrictions apply to short-term rentals: a. A City of Kent business license is required in accordance with Chapter 5.01 of the Kent City Code; b. The home shall be occupied by the owner or a non- transient tenant for at least six months of each year; c. No more than three rooms within the home or accessory structure may be offered as short-term rentals; and d. The applicant is responsible for complying with the short-term rental requirements of RCW 64.37. SECTION 8. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 9. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 10. – Effective Date. This ordinance shall take effect and be in force 30 days from and after its passage, as provided by law. 4.B.B Packet Pg. 26 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and 21 Amend KCC 15.02 and 15.04 - Re: Group Homes & Room Rentals DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.B.B Packet Pg. 27 Attachment: Ordinance Amending KCC 15.02 and 15.04 (2022 : Ordinance Amending KCC 15.02 and 15.04 Regarding Adult Family Homes and ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code - Adopt MOTION: Adopt Ordinance No. ______ amending 15.02, 15.06, 6.07.020 and 6.07.050 of the Kent City Code relating to the City's sign code. SUMMARY: Two recent court rulings pertaining to city regulation of signs h ave resulted in the need for Kent to update its sign regulations found in KCC 15.02 and 15.06 (Zoning Code) and KCC 6.07.020 and 050 (Public Works street use standards). These court cases relate to free speech and establish limitations on cities’ ability to regulate signs based on content. Staff presented an overview of the potential changes at the April 22, 2019 LUPB meeting. A content-based restriction is a regulation based upon topic, idea or message. In 2015 the U.S Supreme Court ruled in the case of Reed v. Town of Gilbert that when a municipality regulates the content of signs, those regulations are subject to strict judicial scrutiny, the highest constitutional hurdle, which requires a municipality to show that the content-based restrictions further a compelling governmental interest and are narrowly tailored to that end. Prior to Reed, many cities had sign codes with different regulations for size, location, and duration that were applicable depending on the type of sign (i.e. political signage, ideological signage, non-commercial event signs, etc.). Following Reed, cities could, to a certain extent, no longer distinguish between sign types based on the content. If a sign needed to be read to determine the applicable regulations, those regulations could be found to be an unconstitutional restriction of free speech. Subsequently, the Ninth Circuit Court of Appeals ruling in Contest Promotions v. City and County of San Francisco determined that cities can regulate commercial signage differently than those related to non-commercial speech. The Court determined that, while non-commercial signs were entitled to the highest level of constitutional protection and regulations of such would be reviewed under the “strict scrutiny” test, commercial signs will receive less protection and regulations of such will be reviewed under “intermediate scrutiny.” The Contest Promotions case allows cities within the Ninth Circuit to distinguish between rules for 4.C Packet Pg. 28 commercial and non-commercial signage for the purpose of furthering a substantial government interest. Planning and Legal staff have reviewed the existing sign code regulations found in KCC 15.02, 15.06, 6.07.020 and 6.07.050 for compliance with these court cases and found them to be generally compliant because most of Kent’s signage is correctly regulated based on zoning, location, size and duration. However, some of our temporary sign regulations contain content-based language that needs revisions. Planning staff also identified outdated references and verbiage in need of clarification as summarized below: 1. Definitions: Removed sign types found problematic, i.e. political and nonpolitical campaign signage. Added a definition for Electronic Messaging Center and changed definition of Temporary Sign. 2. Portable Signs: Moved portable signs out of Title 6 (Public Works) and into Title 15 (Zoning Code) for ease of use. Added portable sign regulations for private property and real estate to match allowance in right-of-way. 3. General Restrictions: Added sign material requirements. Added restrictions for electronic messaging centers. Moved institutional signage (i.e. schools and churches) from the general section to the residential section in order to limit glare impacts when located in residential areas, while applying existing commercial standards when located in commercial zones. Increased sign area allowed for institutional uses in residential zones per applicant feedback and to make consistent with the sign area allowed for multi-family residential. 4. Cleanup: Cleanup throughout related to outdated position titles, process, duplicative language and formatting changes. Staff presented these changes at the Land Use and Planning Board’s October 28th public hearing, and the Board recommended the ordinance’s adoption. BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City ATTACHMENTS: 1. Ordinance Sign Code (PDF) 10/28/19 Land Use and Planning Board RECOMMENDED TO COMMITTEE OF THE WHOLE 4.C Packet Pg. 29 1 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, amending sections 6.07.020 and 6.07.050 of the Kent City Code, regulating signage in the public right of way, and amending chapters 15.02 and 15.06 of the Kent City Code, regulating signage generally within the City. RECITALS A. In 2015, the U.S. Supreme Court ruled in the case of Reed v. Town of Gilbert that when a municipality regulates the content of signs, those regulations will be subject to “strict scrutiny,” the highest constitutional hurdle, which requires a municipality to show that its content-based signage regulations further a compelling governmental interest and are narrowly tailored to serve that interest. The Court also observed, however, that content-neutral regulations (size, building materials, lighting, etc.) will be subject to lesser judicial scrutiny. B. Subsequently, in 2017, the Ninth Circuit Court of Appeals recognized in Contest Promotions v. City and County of San Francisco that, under Reed v. Town of Gilbert, commercial signage is not subject to the same high level of free speech protection as non-commercial signage. The Court determined that, while non-commercial signs were entitled to the highest level of constitutional protection and regulations of such would be reviewed under the “strict scrutiny” test, commercial signs receive less protection and regulations of such will be reviewed under “intermediate scrutiny.” The Court in Contest Promotions also noted that aesthetics and 4.C.a Packet Pg. 30 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 2 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations safety are considered a “substantial government interest.” Together, these cases suggest that local signage regulations are not unconstitutionally restrictive if they are content-neutral, regulate only commercial signage, and serve to address aesthetic or safety interests. C. In order to evaluate the City’s existing sign regulations in light of these significant free speech cases, the City Council included a staff proposed work program item in the 2018 Annual Docket. D. Staff review determined that the City’s sign regulations are generally content-neutral and mainly address only commercial signage. But, some amendments are necessary to better align the regulations with the guidance recently provided by federal courts. E. Staff also identified minor areas requiring clarification and cleanup, including the need to relocate duplicative sign regulations in KCC 6.07.020 and 6.07.050 into 15.02 and 15.06. F. The amendments to the City’s signage regulations made by this ordinance are necessary to serve the City’s substantial interest in preserving the City’s aesthetic values and are essential to promote the health, safety, and welfare of its residents. G. On October 23, 2019, pursuant to RCW 36.70A.106, a request for expedited review was sent to the Washington State Department of Commerce, which acknowledged that the request was received on October 23, 2019. On November 6, 2019, the City was granted expedited review. H. On October 25, 2019, the City’s SEPA Responsible Official issued a Determination of Nonsignificance for the 2019 Sign Code Amendments (ENV-2019-5, KIVA # RPSW-2194250). 4.C.a Packet Pg. 31 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 3 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations I. The Land Use and Planning Board held a workshop to discuss these code amendments on April 22, 2019. After appropriate public notice, the board held a public hearing on October 28, 2019 to consider the proposed amendments. Following the hearing, the Board recommended the City Council approve the amendments as presented by staff. J. On November 12, 2019, the Committee of the Whole considered the recommendation of the Board. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Amendment – KCC 6.07.020. Section 6.07.020 of the Kent City Code, entitled “Definitions,” is hereby amended as follows: Sec. 6.07.020. Definitions. The following words and phrases, wherever used in this chapter, shall have the meanings ascribed to them in this section except where otherwise defined and unless the context shall clearly indicate to the contrary: A. Abutting property means and includes property bordering upon and contiguous to a public place. B. Applicant means any person or entity applying for the issuance or renewal of a street use permit or any person or entity that has been issued a street use permit. C. Banner means any pliable canvas or cloth sign material or holiday or festival decor such as garland or similar decor stretched over or across any public place. 4.C.a Packet Pg. 32 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 4 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations D. Director means the director of public works or the director’s designee including Kent City Code enforcement officials. E. Driveway means that portion of a public place which provides vehicular access to abutting property through a depression in the constructed curb or, when there is no constructed curb, that area in front of such abutting property as is well-defined or that is designated by authorized signs or markings. F. Motorist information follow through sign means a supplemental sign erected or installed to direct motorists to a qualifying business that provides services of specific interest to the traveling public. G. Portable sign means a sign which is not permanently affixed to the ground or to a building or structure and which may be easily moved. H.G. Public place means and includes streets, avenues, ways, boulevards, drives, places, alleys, sidewalks, planting (parking) strips, squares, triangles, and other rights-of-way open to the use of the public, and the space above or beneath the surface of same. This definition specifically does not include streets, alleys, ways, planting strips, and sidewalks which have not been deeded, dedicated, or otherwise permanently appropriated to the public for public use. I.H. Sidewalk cafe means a portion of a public sidewalk on which tables and chairs are placed for the use of patrons while consuming food and/or beverages, including liquor as defined in RCW 66.04.010, served by a cafe, restaurant, or tavern located on abutting property. J.I. Sidewalk display means a display of goods and wares on a public sidewalk for retail sale to the public by the owner or manager of a business 4.C.a Packet Pg. 33 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 5 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations upon abutting property, which products are being offered for sale inside the business. K.J. Sidewalk vending unit or vending unit means a movable cart or similar device that is operated from a fixed location on a public way from which food, beverages (excluding liquor), flowers, plants, and/or merchandise are provided to the public with or without charge. The provisions of this chapter shall not apply to mobile caterers, generally defined as person(s) engaged in the business of transporting food and beverages in motor vehicles to residential, business, and industrial establishments pursuant to prearranged schedules, and dispensing items from the vehicles for retail sale to the personnel of such establishments. L.K. Sign means any medium, including its structure and component parts, which is used or intended to be used out of doors to attract attention to the subject matter for advertising, identification, or informative purposes. M.L. Special events means carnivals, fairs, festivals, parades, and other similar short-term uses of public places. N.M. Use means and includes, but is not limited to, the following types of uses: to conduct a parade or other similar event upon any public place; to operate any sidewalk display, cafe, or restaurant, or any food cart or other similar vending unit upon any public place; to construct, store, erect, place, maintain, or operate in, upon, over, or under any public place any sidewalk cafe, food cart, or restaurant, staging, scaffold, structure, or material, machinery, or tools used or to be used in connection with the erection, alteration, repair, or painting of any building; or to move any building across or along any public place; or to use or occupy any public place for the storage or placement of any material, equipment, or thing; or 4.C.a Packet Pg. 34 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 6 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations to allow any vehicle to be upon that portion of roadway designated as parking or curb space for purposes of selling or soliciting in addition to merely parking; or to open, excavate, or in any manner disturb or break the surface or foundation of any permanent pavement of a public place; or to alter the established grade of any street; or to disturb the surface of, dig up, cut, excavate, or fill in any public place; or to construct, reconstruct, maintain, or remove any sidewalk or crosswalk, pavement, sewers, water mains, grading, street lighting, or appurtenances thereto, except when permitted by ordinance; or to do any work in, or erect any structure under, along, or over, any public place and other such uses. O.N. Vending means the commercial sale of food, beverages (excluding liquor), flowers, plants, and/or merchandise only from a sidewalk vending unit upon public ways of the city of Kent. “Vending” does not include liquor as defined in RCW 66.04.010, tobacco, firearms, munitions, or any article which a minor is prohibited by law from purchasing, or any materials restricted by the fire code from direct access or handling by the public. SECTION 2. – Amendment – KCC 6.07.050. Section 6.07.050 of the Kent City Code, entitled “Signs,” is hereby amended as follows: Sec. 6.07.050. Signs. The following provisions shall apply to the placement of signs on public places: A. Signs may be placed on a public place without a permit only as follows: 1. Portable signs. Portable signs as defined herein may be placed on a public place without a permit upon the following conditions: a. The location of the sign shall not reduce or obstruct pedestrian passage on the sidewalk to less than four (4) feet to the 4.C.a Packet Pg. 35 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 7 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations nearest street trees, utility poles, traffic control signs and devices, parking meters, fire hydrants, buildings and other similar devices and structures. Furthermore, such placement shall be consistent with any applicable standards established by the Americans with Disabilities Act and shall not obstruct vehicular traffic or parking or the use of any crosswalk, wheelchair ramp, bus, or taxi zone. b. No portable signs shall be installed or placed upon power poles, telephone poles, street light standards, sign posts, trees, traffic controllers, markers, on any railing, bridge, overpass, street, crosswalk, public building, or lawn or open area surrounding any public building. c. No portable sign shall be placed within ten (10) feet of a driveway, wheelchair ramp, crosswalk, or intersection or placed or situated on a public place in such a way as to constitute a threat to the health, safety and welfare of the public or interfere with the use of the public place. d. Portable signs shall be installed so that the top of the sign does not exceed an elevation of thirty-six (36) inches higher than the height of the sidewalk, bike path or walkway. Where these improvements do not exist, the thirty-six (36) inch height limitation shall be measured from the highest edge of the street, alley or driveway. e. Portable signs shall be constructed of weather-resistant wood, metal or plastic. Canvas, cardboard and paper signs are prohibited. f. Attachment of paper, plastic, balloons, or cardboard to a sign is not permitted if such attachment extends the approved height or width of the sign. g. Portable signs shall not be weighted down, or otherwise attached to public property in such a way as to resist impact by a traveling vehicle, bicycle or pedestrian. 2. Political campaign signs. Political campaign signs may be placed on a public place without a permit; except, however, no sign shall 4.C.a Packet Pg. 36 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 8 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations be placed or situated on a public place in such a way as to constitute a threat to the health, safety and welfare of the public or interfere with the use of the public place. Owners of political campaign signs shall be responsible for their post-election removal within seven (7) days following the date of the election for which the campaign signs were displayed. For general and primary elections, it is a rebuttable presumption that the post- election period extends to January 1st of the year of said election(s). 3. Banners. Banners may be placed on a public place only by permit pursuant to the provisions of this chapter. 4. Other. All other signs are prohibited on public places for private purposes and on any equipment, facilities and structures located upon public places, including, but not limited to, power poles, telephone poles, street light standards, sign posts, trees, traffic controllers, markers, railings, bridges, overpasses, and public buildings. 5. Removal. Owners of signs and banners displayed for temporary events shall be responsible for their removal within seven (7) days following the last date of the event or the activity for which the signs were displayed. B.A. Motorist information signs may be placed in the public right-of-way, subject to the following conditions: 1. The city is authorized to permit erection of motorist information follow through signs, in conformance with the requirements of this chapter, adjacent to city streets or roads. The applicant is responsible for manufacturing the sign panel and submitting it to the city. Upon the director’s approval of an application for a street use permit the city shall erect and maintain the motorist information follow through sign. The applicant is responsible for the initial installation cost, and the city shall thereafter charge an annual administration and maintenance fee of one hundred dollars ($100.00). 4.C.a Packet Pg. 37 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 9 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 2. The applicant must be a qualifying business eligible for specific information signs pursuant to the Washington State Department of Transportation Motorist Information Sign Program, Chapter 47.42 RCW, and Chapter 468-66 WAC, as the same may be amended, and must have a primary motorist information sign currently erected on a nearby state highway. 3. Motorist information follow through signs and their locations shall comply with all applicable provisions of this chapter; Sections 131 and 315 of Title 23, United States Code; Chapter 47.42 RCW; Chapter 468-66 WAC; and such regulations as may be adopted by the Washington State Department of Transportation, including but not limited to the Manual on Uniform Traffic Control Devices for Streets and Highways. 4. Motorist information follow through signs shall be located no more than five hundred (500) feet in advance of any required turn. 5. The location of other traffic control devices shall take precedence over the location of a motorist information follow through sign. 6. The logo sign panel on a motorist information follow through sign shall be a duplicate of the logo sign panel displayed on the authorized motorist information sign erected on the nearby state highway. 7. Motorist information follow through signs for multiple qualifying businesses may be combined into one (1) sign assembly; provided, that the assembly contain no more than four (4) logo sign panels. 8. Appropriate legends, such as directional arrows or messages indicating direction, shall be displayed with the logo sign panel to provide property guidance. The directional legend and border shall be white and shall be displayed on a blue background. 9. The letter height for the service category indicated on the motorist information follow through sign shall not exceed six (6) inches. The letter height used on the logo for the business name shall not exceed four (4) inches. 4.C.a Packet Pg. 38 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 10 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations C.B. Violations. In addition or as an alternative to the remedies provided in this chapter, the director may remove or relocate signs which are placed on a public place in violation of the provisions of this section, or which the director determines, in his or her discretion, constitute a threat to the health, safety and welfare of the public or interfere with the use of the public place. SECTION 3. – Amendment – Chapter 15.02 – New KCC 15.02.391. Chapter 15.02 of the Kent City Code is hereby amended to add a new section entitled “Sign, electronic messaging center,” as follows: Sec. 15.02.391. Sign, electronic messaging center. Electronic messaging center sign means a variable message sign that utilizes computer- generated messages or some other electronic means of changing copy. These signs include displays using incandescent lamps, LEDS’s, LCD’s or PDP’s. SECTION 4. – Repealed– KCC 15.02.445. Section 15.02.445 of the Kent City Code, entitled “Sign, political,” is hereby repealed in its entirety. SECTION 5. – Amendment – KCC 15.02.475. Section 15.02.475 of the Kent City Code, entitled “Sign, temporary,” is hereby amended as follows: Sec. 15.02.475. Sign, temporary. Temporary sign means a sign intended to be displayed for a limited period of time. advertise community or civic projects, construction projects, real estate for sale or lease, or other special events on a temporary basis. 4.C.a Packet Pg. 39 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 11 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations SECTION 6. - Amendment – KCC 15.06.030. Section 15.06.030 of the Kent City Code, entitled “Prohibited signs ,” is hereby amended as follows: Sec. 15.06.030. Prohibited signs. The following signs are prohibited in all districts within the municipal boundaries of the city, except as specifically allowed as temporary signs: A. Banners, streamers, pennants, and balloons. B. Any sign using the words “stop,” “look,” or “danger,” or any other word, symbol, or character which might confuse traffic or detract from any legal traffic control devices. C. Stationary motor vehicles, trailers, and related devices used to circumvent the intent of this chapter. D. Signs which are pasted or attached to utility poles, trees, fences, or other signs, or to rocks or natural features. E. Signs within seventy-five (75) feet of the public right-of-way which are animated, revolving more than eight (8) revolutions per minute, blinking or flashing, except public service signs such as those which give the time, temperature, and humidity. F. Roof signs. G. All lighted signs which are adjacent to and directed toward a residential district and which detract from the welfare of the residential district. 4.C.a Packet Pg. 40 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 12 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations H. Portable signs, except temporary signs as permitted under KCC 15.06.040(Q). SECTION 7. - Amendment – KCC 15.06.040. Section 15.06.040 of the Kent City Code, entitled “General restrictions and limitations for all districts.,” is hereby amended as follows: Sec. 15.06.040. General restrictions and limitations for all districts. A. Sign Material. All signs must be made of durable and weather resistant wood, stone, masonry, metal or plastic material. B. Electronic Messaging Center Sign. Electronic messaging centers are allowed in any non-residential zone, except as provided by 15.06.050 (A)(4), subject to the allowed sign area for each property. Electronic message centers shall not contain video, animation, blinking or flashing messages or images, and shall not change message more than eight (8) times per minute. A.C. Signs in street right-of-way or future street right-of-way. No sign shall be located in or project into the present or future right-of-way of any public street unless such location or projection is specifically authorized by other provisions of this section. B.D. Signs interfering with sight distance. No sign shall be so designed or constructed as to interfere with the sight distance of motorists proceeding on or approaching adjacent streets, alleys, driveways, or parking areas, or of pedestrians proceeding on or approaching adjacent sidewalks or pedestrian ways. 4.C.a Packet Pg. 41 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 13 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations C.E. Signs over driveways. No sign suspended over or projecting into the area above a driveway located on private property shall be situated at a height of less than fifteen (15) feet above the surface of the driveway. D.F. Signs over public sidewalks and pedestrian ways. No sign suspended over or projecting into the area above a public sidewalk or pedestrian way shall be situated at a height of less than eight and one-half (8 1/2) feet above the surface of the sidewalk or pedestrian way, and no sign may project more than seventy-five (75) percent of the distance between the property line and the curbline except for signs attached to the underside of a canopy or other architectural projection. E.G. Directional signs. Directional signs and signs indicating entrances, exits, service areas and parking areas shall be excluded from the sign provisions of this title, and may be erected on private property upon approval of the building director, traffic engineer, and planning director. These signs shall not contain advertising or promotional information, and may be restricted in size. F.H. Removal of signs on closure of business. Upon the closure and vacation of business or activity, the owner of the business or activity shall have one hundred twenty (120) calendar days from the date of closure to remove all signs related to the business or activity. G.I. Window signs. Window signs shall be considered as a sign and computed as part of the aggregate sign area and number of signs. Any painted-over window shall be considered as a wall. The following signs, if used in the specified manner, are not computed as part of the aggregate sign area and do not require a permit: 1. Decals indicating credit cards honored. 4.C.a Packet Pg. 42 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 14 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 2. Banners or posters on the inside of windows. Such signs may be used in conjunction with national advertising programs, or as weekly marketing specials, or as decorations customary for special holidays. H.J. Painted signs. Signs painted on exterior wall, window, or structure of any kind shall be computed as part of the aggregate sign area and number of signs. I.K. Barber poles. In addition to any other signs authorized by the provisions of this chapter, any barbershop shall be entitled to display a barber pole. The design of the pole and its location and manner of erection shall be subject to the approval of the building planning director. J.L. Credit card signs. Signs indicating credit cards honored may be displayed in window areas only. Such signs are not computed as part of the aggregate sign area and do not require a permit. K. Institutional signs. For churches, schools, hospitals, public facilities and institutional uses, one (1) double-faced freestanding or wall identification sign is permitted for each street frontage. The sign may have an aggregate area of one (1) square foot for each ten (10) lineal feet of street frontage. However, each use is guaranteed a minimum sign area of twelve (12) square feet per display face regardless of street frontage. The sign may be illuminated. Freestanding symbols of sculpture used as identification may be permitted with the approval of the planning department. Wall signs, lettering, or symbols may also be approved by the planning department. L.M. Gate or entrance sign. Gate or entrance signs may be permitted, and may be located in public rights-of-way, if approved by the planning public works department. 4.C.a Packet Pg. 43 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 15 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations M.N. Community bulletin board. Subdivisions and residential communities may be allowed to erect a permanent structure as a community bulletin board if approved by the building and planning directordirectors. N.O. Business hours signs. Signs stating business hours shall be excluded from the provisions of this title, and may be erected upon private property if approved byupon the approval of the building director and planning director. These signs shall not contain advertising or promotional information. Maximum number permitted shall be one (1) per entrance, with a maximum size of four (4) square feet. O.P. Public service signs. Nonadvertising or nonpromotional signs may be erected as a public service to the community by public service clubs or other nonprofit organizations. Such signs may be located in any zone upon approval by the building and planning directordirectors. P.Q. Real estate signs. Real estate signs are permitted as follows. No sign permit is required. 1. Residential uses. a. Single-family dwellings and duplexes. One (1) real estate sign shall be permitted for each street frontage of a lot. The sign may have two (2) faces, shall not exceed a height of five (5) feet above the surface of the street unless placed in a window, shall not exceed an area of four (4) square feet per face, and shall be unlighted. b. Multiple-family dwellings. One (1) real estate sign shall be permitted for each street frontage of a development. The sign shall not exceed an area of twelve (12) square feet, shall be attached flat against a principal building, shall not project above the eave of the roof or the top of the parapet of the building, and shall be unlighted. 4.C.a Packet Pg. 44 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 16 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 2. Commercial and industrial uses. One (1) real estate sign shall be permitted for each public entrance, but there shall not be more than four (4) signs per lot. The sign shall not exceed an area of eight (8) square feet, shall be attached flat against the building or freestanding, shall not project above the eave of the roof or the top of the parapet of the building, and shall be unlighted. 3. Unimproved acreage. One (1) real estate sign shall be permitted for each lot. The sign shall not exceed an area of one-fourth (1/4) square foot for each foot of lot frontage and shall not in any event exceed fifty (50) square feet. The sign shall not exceed a height of ten (10) feet above the surface of the nearest street, and shall be unlighted. 4. Portable signs. Portable signs are allowed for limited duration sales events such as open houses, on the premises for sale and in the right-of-way pursuant to KCC 15.06.060. Owners of the signs shall be responsible for their removal within seven (7) calendar days following the last date of the sales event. Q.R. Temporary signs. Temporary signs may be authorized by the planning department for a time period specified for each type of temporary sign. 1. Temporary subdivision or apartment signs. A temporary real estate sign declaring a group of lots, dwellings, or occupancies within a subdivision or apartment complex for sale or rent shall be permitted subject to the following conditions: a. One (1) such sign shall be permitted for each street frontage of the premises being sold or leased. The sign shall be located on the premises being sold or leased. b. The area of such signs shall not exceed an area of twenty-five (25) square feet each. c. The signs shall not exceed a height of ten (10) feet above the level of the street. 4.C.a Packet Pg. 45 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 17 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations d. The signs shall be unlighted. e. The signs shall not interfere with the sight distance of pedestrians and motorists proceeding on or approaching adjacent streets. f. The signs may remain as long as the project remains unsold or unleased, or for one (1) year, whichever period shall be lesser; provided, however, that the planning director shall have the authority to extend the time period one (1) year. 2. Nonpolitical campaign signs. Temporary nonpolitical signs announcing a campaign, drive, or event of a civic, philanthropic, educational, or religious organization may be allowed upon any lot. Such signs may be posted thirty (30) days prior to the event, drive, campaign, etc. All such signs shall be collectively subject to the fifty dollar ($50) deposit. Such signs shall be removed within seven (7) days after the event, drive, campaign, etc. 2.3. Construction signs. One (1) sign identifying a project under construction shall be permitted for each street frontage of the building or structure under construction. The sign may contain the name of the building contractor and his subcontractors, the architect, and the engineer. The sign shall be permitted during the period of construction, and shall not exceed a total of fifty (50) square feet for all faces. 3.4. Grand openings and special events signs. Special permits may be issued by the planning department for a period not to exceed thirty (30) calendar days for banners, and streamers, and temporary or portable signs for special events such as carnivals, outdoor affairs and sales, grand openings, and events of a similar nature. 4. Portable signs. Portable signs may be placed on private property without a permit only as follows: a. A portable sign shall be made of weather resistant wood, metal or plastic and shall be no greater than thirty- six (36) inches wide by thirty-six (36) inches tall. Canvas, fabric, cardboard and paper signs are prohibited. 4.C.a Packet Pg. 46 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 18 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations b. Not more than two (2) portable signs may be utilized per business. No commercial uses are allowed offsite portable signs in residential zones, except as allowed by KCC 15.06.040(q)(4) and KCC 15.06.060 c. Portable signs shall not be placed within 10 feet of a driveway, wheelchair ramp, crosswalk, or situated in such a way as to constitute a threat to the health, safety, and welfare of the public. d. Owners of signs related to a limited durations event shall be responsible for their removal within seven (7) calendar days after the termination of the event. e. Portable signs advertising a property actively for sale are governed by KCC 15.06.040(Q)(4). R.S. Off-premises signs. 1. Authorized. The total number of off-premises sign structures allowed within the city of Kent shall not exceed the total number of off- premises sign structures in existence as of March 5, 2000, the date the ordinance originally establishing this code section became effective. the effective date of the ordinance codified in this subsection.1 Off-premises sign structures shall be inventoried by the city. In order to assist the city in its inventory, the owner of any off-premises sign located within the city shall, to the best of its ability, provide the city with information as to the dates of installation, repair, or alteration of the owner’s off-premises signs within the city and no repair, alteration, or replacement of any such off- premises sign may occur until such information is provided to the city. Subject to any permitting requirements, any person, firm, or corporation who owns or maintains off-premises sign structures within the city of Kent shall be authorized to alter, repair, maintain, and relocate their off- premises sign structures in existence as of the effective date of the ordinance codified in this subsection. As unincorporated areas are annexed to the city of Kent, the total number of off-premises sign structures in the 4.C.a Packet Pg. 47 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 19 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations area annexed will constitute an addition to the number authorized in the city of Kent and shall be added to the inventory and shall be eligible to be relocated. To the extent the provisions of KCC 15.08.100(F) are inconsistent with this subsection (R)(1), the provisions of this subsection shall prevail. 2. Districts where permitted. Off-premises signs are permitted in M1, M2, and M3 districts. Off-premises signs not in one of the above zones shall be categorized as legal nonconforming signs. A sign structure authorized to be relocated pursuant to subsection (R)(1) of this section may only be relocated to an M1, M2, or M3 zoning district. The owner of an off-premises sign shall have two (2) years to relocate an inventoried off- premises sign that has been removed under the authority of a demolition permit. A one (1) year extension may be granted by the city planning director in instances where relocation cannot be undertaken due to circumstances beyond the control of the owner of the off-premises sign to be relocated. 3. Standards. a. Maximum size. As of the effective date of the ordinance codified in this subsection, the maximum size per sign face is three hundred (300) square feet. b. Maximum height. Maximum height is thirty-five (35) feet. c. Distance from any intersection. Off-premises signs shall be located a distance of three hundred (300) feet from any intersection. d Double-faced signs. An off-premises sign structure may contain up to two (2) sign faces arranged either back-to-back or in a V- shape arrangement. The use of tri-vision panels on a sign face shall not in itself constitute additional sign faces. 4.C.a Packet Pg. 48 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 20 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations e. Spacing. Not more than four (4) sign structures per one thousand (1,000) lineal feet are permitted. 4. Permits. Off-premises signs shall not be altered with regard to size, shape, orientation, height, or location without the prior issuance of a building permit. Ordinary maintenance shall not require building permits. Off-premises sign copy replacement may occur at any time and is exempt from the requirement for building permits. 5. Tri-vision panels. Subject to applicable permitting requirements, the allowable faces on off-premises sign structures listed on the official city of Kent off-premises sign inventory may contain tri-vision panels which rotate, subject to KCC 15.06.030(E). Tri-vision panels are the only type of moving parts authorized on off-premises signs. 6. Unpermitted signs. Owners of off-premises signs that have unpermitted tri-vision panels as of the date of the ordinance codified in this subsection shall have one (1) year from the effective date of the ordinance enacting this provision to apply for and obtain permits for such. 7. Electronic video signs prohibited. Off-premises signs that contain electronic video displays similar to or otherwise depicting a television screen are prohibited. 8. Hazard or nuisance. All off-premises signs, together with all of their supports, braces, guys and anchors, shall be kept in good repair and in a proper state of preservation and safety. If an off-premises sign is determined by the Kent building official to be in a state of disrepair so as to constitute a safety hazard or a nuisance as defined by the building code or Kent City Code, the building official may initiate enforcement proceedings pursuant to KCC 15.10.070. 9. Enforcement. Any violation of the provisions of this subsection (RS) shall be subject to enforcement pursuant to KCC 15.10.070. S. Portable A-frame sandwich board signs. 4.C.a Packet Pg. 49 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 21 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 1. A portable A-frame or similarly designed sign which is no greater than thirty-six (36) inches wide by forty-two (42) inches tall. a. Not more than two (2) sandwich board signs may be utilized by retail uses in the M1 districts. They are not permitted in any other districts. b. Portable A-frame sandwich board signs are permitted to be placed on the business premises. c. Portable A-frame sandwich board signs placed on the business premises shall be in lieu of portable signs placed on the public right-of-way. d. The planning department shall develop procedures for processing such sign applications. T. Stadium signs. One double-faced freestanding or wall identification sign is allowed for each street frontage. The sign may have an aggregate area of one (1) square foot for each ten (10) lineal feet of street frontage, up to a maximum sign area of two hundred (200) square feet per display face. However, each stadium is guaranteed a minimum sign area of twelve (12) square feet per display face regardless of street frontage. The sign may be illuminated. The sign may include on each regulated display face advertising on up to forty (40) percent of the total square footage for that display face. The maximum height of a freestanding sign shall be twenty (20) feet. U. Motorist information follow through signs. Motorist information follow through signs may be located in the public right-of-way when permitted pursuant to KCC 6.07.050(B). SECTION 8. - Amendment – KCC 15.06.050. Section 15.06.050 of the Kent City Code, entitled “Regulations for specific districts,” is hereby amended as follows: 4.C.a Packet Pg. 50 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 22 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations Sec. 15.06.050. Regulations for specific districts. In all districts the planning director shall have the option to waive sign type requirements in unique and special cases where, due to building design or other special circumstance, the development is unable to conform to stated standards. A. Signs permitted in residential districts. 1. Identification signs for single-family dwellings and duplexes. One identification sign shall be permitted for each occupancy. The sign shall not exceed an area of three square feet, shall not exceed a height of six feet above the surface of the street, shall be attached directly to a building, fence, standard, or mailbox, and shall be unlighted or provided with indirect illumination. Home occupations shall not be allowed additional sign area. 2. Identification signs for multifamily dwellings. One identification sign shall be permitted for each development, except that multifamily dwellings with more than one street frontage may be allowed an additional sign for each street frontage of such lot. Each sign shall not exceed an area of 25 square feet, may be a wall or freestanding sign, shall be unlighted or indirectly lighted, and shall not exceed a height of six feet above the ground if freestanding. 3. Farm product identification signs. No permit is required, but such signs may not be located in the public right-of-way. 4. Institutional signs. For institutional uses allowed in single family zones, one (1) double-faced freestanding or wall identification sign is permitted for each street frontage. The sign may have an aggregate area of one (1) square foot for each ten (10) lineal feet of street frontage. However, each use is guaranteed a minimum sign area of twenty-five (25) square feet per display face regardless of street frontage. The sign shall be unlighted or indirectly illuminated. The sign may be an electronic 4.C.a Packet Pg. 51 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 23 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations messaging center subject to the restrictions of KCC 15.06.040 (B). Freestanding symbols of sculpture used as identification may be permitted with the approval of the planning and building divisions. Freestanding signs and symbols of sculpture shall not exceed the maximum height of the underlying zoning district. Wall signs, lettering, or symbols may also be approved by the planning department. B. Signs permitted in community commercial, general commercial, and commercial manufacturing districts. The aggregate sign area for any lot shall not exceed one and one-half square feet for each foot of street frontage. Aggregate sign area for corner lots shall not exceed one square foot for each foot of street frontage. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area. 1. Identification signs for occupancies. Each business establishment may have one freestanding sign for each street frontage if not located in a shopping center, and three additional signs. a. Freestanding sign. The freestanding sign shall not exceed a height of 30 feet. The maximum sign area permitted is 200 square feet for the total of all faces. No one face shall exceed 100 square feet. The sign may be illuminated. b. Additional signs. Three additional signs shall be permitted subject to the following restrictions: i. The total area of all signs, graphics, or other advertising shall not be more than 10 percent of the building facade to which they are attached or on which they are displayed. ii. On properties where a pole sign cannot be erected due to setback requirements or building placement, a projecting sign may be allowed in lieu of the permitted freestanding sign. The projecting sign may not exceed 15 square feet in outside dimension. 2. Identification signs for shopping centers. One freestanding identification sign, which may list the names of the occupants of the 4.C.a Packet Pg. 52 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 24 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations shopping center, shall be permitted for each street frontage of each shopping center. The maximum sign area permitted for a freestanding sign is 200 square feet for the total of all faces. No one face shall exceed 100 square feet. A freestanding sign shall not exceed a height of 30 feet, and may be illuminated. 3. Automobile service station signs. The aggregate sign area for any corner lot shall not exceed one square foot for each foot of lot frontage, and the aggregate sign area for any interior lot shall not exceed one and one-half square feet for each foot of lot frontage; and the permitted signs enumerated in this subsection shall be subject to the total aggregate sign area. a. Freestanding signs. One freestanding lighted double- faced identification sign, not exceeding 200 square feet for the total of all faces, with no such face exceeding 100 square feet, is permitted. Such sign shall not exceed a height of 30 feet. If on a corner lot, two monument signs not exceeding 100 square feet per sign for the total of all faces are permitted. Such monument signs shall not exceed a height of 15 feet. Freestanding signs shall be lighted during business hours only. b. Additional signs. Three additional signs shall be permitted subject to the following restrictions: The total area of all signs, graphics, or other advertising shall not be more than 10 percent of the building facade to which they are attached or on which they are displayed. c. Fuel price signs. Fuel price signs shall be included in the aggregate sign area. 4. Farm product identification signs. No permit is required, but such signs may not be located in the public right-of-way. C. Signs permitted in downtown commercial and downtown commercial enterprise districts. The aggregate sign area for any lot shall not exceed one and one-half square feet for each foot of street frontage. The aggregate sign area for corner lots shall not exceed one square foot for 4.C.a Packet Pg. 53 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 25 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations each foot of street frontage. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area. 1. Identification signs for multitenant buildings. a. Wall sign. Each multitenant building may have one identification wall sign for the building’s identification for each street frontage. The sign shall not exceed a total of five percent of the facade to which it is attached. The sign shall not name or advertise the individual tenants of the building. Aggregate sign area shall apply. A multitenant building will have the option of the sign described in this subsection (C)(1)(a) or the identification sign described in subsection (C)(1)(b) of this section. b. Freestanding sign. Each building may have one freestanding sign on each street frontage. The sign may not exceed 15 feet in height. The maximum sign area permitted for the freestanding sign is 100 square feet for the total of all faces. No one face shall exceed 50 square feet. Multitenant freestanding signs shall not name or advertise the individual tenants of the building. 2. Identification signs for occupancies. Each occupant of a multitenant building shall be permitted two wall signs. Such signs shall not exceed 10 percent of the facade of the individual business unit. Aggregate sign area shall not apply. 3. Identification signs for single-tenant buildings. a. Each building may have one freestanding sign for each street frontage. The sign may not exceed a height of 15 feet. The maximum sign area permitted for the freestanding sign is 100 square feet for the total of all faces. No one face shall exceed 50 square feet. b. Three additional signs shall be permitted. All signs are subject to the aggregate sign area allowed. The total area of all signs, graphics, or other types of signs shall not exceed 10 percent of the facade to which they are attached or on which they are displayed. 4.C.a Packet Pg. 54 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 26 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations D. Signs permitted in midway transit community-1 district. The aggregate sign area for any lot shall not exceed one square foot for each linear foot of street frontage. Aggregate sign area for corner lots shall not exceed three-fourths of a square foot for each linear foot of street frontage. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area and may be permitted subject to Midway Design Guidelines. 1. Identification signs for occupancies. Each single business property may have one freestanding monument sign per street frontage or one projecting sign per street frontage if located along or at the intersections of SR 99, SR 516, South 240th Street, South 246th Street, or South 272nd Street, if not located in a multitenant building, and one wall sign and one suspended sign per street frontage. a. Freestanding monument signs. Freestanding monument signs shall not exceed a height of 20 feet. The maximum sign area permitted is 100 square feet for the total of all faces. No one face shall exceed 50 square feet. The sign may be internally illuminated; provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Freestanding monument signs shall not rotate, blink, flash, or be animated. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Projecting or suspended signs. Projecting or suspended signs shall not protrude less than eight feet above the surface of the sidewalk. The following are recognized projecting signs: i. Blade signs. Blade signs shall be double-faced, may be nonilluminated, internal or internal indirect illuminated, or neon 4.C.a Packet Pg. 55 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 27 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations tube illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. The maximum sign area permitted is 80 square feet. No one face shall exceed 40 square feet. The maximum sign height permitted is 20 feet. Blade signs shall not rotate, blink, flash, or be animated. ii. Hanging signs. Hanging signs shall be double- faced and shall be nonilluminated. c. Wall signs. Wall signs shall not exceed an area of 10 percent of the building first floor facade to which they are attached, or 24 square feet, whichever is greater. Wall signs shall be attached flat against the building, and placement shall not exceed 35 feet above median sidewalk grade measured from the top of the sign. Wall signs may be nonilluminated, internally or indirectly illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. 2. Identification signs for multitenant buildings. Each multitenant property may have one freestanding monument sign per street frontage or one projecting sign per street frontage if located along or at the intersections of SR 99 and SR 516, South 240th Street, South 246th Street, or South 272nd Street and each occupancy may have one wall sign and one suspended sign per occupancy, except the anchor tenants with a business frontage of at least 100 linear feet shall be allowed two wall signs. The aggregate wall sign area shall not exceed 10 percent of the first floor building facade to which the signs are attached. a. Freestanding monument signs. Each multitenant property may have one freestanding monument sign on each street frontage. The sign may not exceed a height of 20 feet. The maximum sign area permitted is 100 square feet for the total of all faces. No one face shall exceed 50 square feet. The sign may be internally illuminated; 4.C.a Packet Pg. 56 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 28 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Freestanding monument signs shall not rotate, blink, flash, or be animated. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Wall signs. Each multitenant building may have one identification wall sign for the building’s identification for each street frontage. The sign shall not exceed a total of five percent of the first floor facade to which it is attached. The sign shall not name or advertise the individual tenants of the building. The sign may be internally illuminated; provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Aggregate sign area shall apply. A multitenant building shall have the option of the sign described in this subsection (D)(2)(b) or the identification sign described in subsection (D)(2)(c) of this section. c. Identification signs for occupancies. Each occupant of a multitenant building with street frontage shall be permitted two wall signs and one projecting or suspended sign. Each occupancy shall be allowed at least 24 square feet of sign area. The aggregate wall sign area shall not exceed 10 percent of the first floor facade to which the signs are attached. The wall sign may be internally illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. The projecting or suspended sign shall be nonilluminated. 3. Freestanding signs, exceptions. The director may permit freestanding signs other than monument-type freestanding signs within 4.C.a Packet Pg. 57 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 29 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations the MTC-1 zoning district along the SR-99 street frontage to a maximum sign area of 150 square feet for the total of all faces, and a maximum height of 20 feet, where the applicant demonstrates all of the following: a. No single cabinet face is greater than 40 square feet; b. Creativity in design that creates visual interest for motorists and pedestrians consistent with the goals of the Midway Subarea Plan and Design Guidelines. Examples include sculptural signs or multi- cabinet signs with variation in face shape, size, and height; c. The sign’s support structure(s) is (i) ornamented for pedestrian-level visual interest, or (ii) screened from view at the pedestrian eye level using landscaping or other creative screening element; d. The subject property has at least 200 linear feet of frontage on SR-99 where the sign is to be located; e. The proposed signage will not adversely impact or detract from the welfare of nearby residences; f. The proposed sign location will not obstruct or otherwise interfere with pedestrian movement, the location of pedestrian facilities within the public right-of-way, or on the private development site; and g. A projecting or suspended sign would not achieve the intended purpose of such signage. E. Signs permitted in midway transit community-2 district. The aggregate sign area for any lot shall not exceed one square foot for each linear foot of street frontage. Aggregate sign area for corner lots shall not exceed three-fourths of a square foot for each linear foot of street frontage. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area and may be permitted subject to Midway Design Guidelines. 4.C.a Packet Pg. 58 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 30 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 1. Identification signs for occupancies. Each single business property may have one freestanding monument sign per street frontage or one projecting sign per street frontage, if not located in a multitenant building, and two wall signs and one suspended sign per street frontage. a. Freestanding monument signs. Freestanding monument signs shall not exceed a height of five feet. The maximum sign area permitted is 30 square feet for the total of all faces. No one face shall exceed 15 square feet. The sign may be illuminated indirectly. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Projecting or suspended signs. Projecting or suspended signs shall not protrude less than eight feet above the surface of the sidewalk. The following are recognized projecting signs: i. Blade signs. Blade signs shall be double-faced, may be nonilluminated, indirectly illuminated, or neon tube illuminated. The maximum sign area permitted is 30 square feet. No one face shall exceed 15 square feet. The maximum sign height permitted is 15 feet. Blade signs shall not rotate, blink, flash, or be animated. ii. Hanging signs. Hanging signs shall be double- faced and shall be nonilluminated. c. Wall signs. Wall signs shall not exceed an area of five percent of the building first floor facade to which they are attached, or 24 square feet, whichever is greater. Wall signs shall be attached flat against the building, and placement shall not exceed 15 feet above median sidewalk grade measured from the top of the sign. If a single business building is greater than 65 feet in height, one building identification wall sign for each street frontage may be placed on the parapet. Wall signs 4.C.a Packet Pg. 59 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 31 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations may be nonilluminated, internally or indirectly illuminated, or neon tube illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Wall signs shall not blink, flash, or be animated. 2. Identification signs for multitenant buildings. Each multitenant property may have one freestanding monument sign or one projecting sign and each occupancy with street frontage may have two wall signs and one suspended sign. The aggregate wall sign area shall not exceed five percent of the first floor building facade to which the signs are attached. a. Freestanding monument signs. Each multitenant property may have one freestanding monument sign on each street frontage. The sign may not exceed a height of five feet. The maximum sign area permitted is 30 square feet for the total of all faces. No one face shall exceed 15 square feet. The sign may be illuminated indirectly. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Projecting or suspended signs. Projecting or suspended signs shall not protrude less than eight feet above the surface of the sidewalk. The following are recognized projecting signs: i. Blade signs. Blade signs shall be double-faced, may be nonilluminated, internal indirect illuminated, or neon tube illuminated. The maximum sign area permitted is 30 square feet. No one face shall exceed 15 square feet. The maximum sign height permitted is 15 feet. Blade signs shall not rotate, blink, flash, or be animated. ii. Hanging signs. Hanging signs shall be double- faced and shall be nonilluminated. 4.C.a Packet Pg. 60 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 32 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations c. Wall signs. Each multitenant building may have one identification wall sign for the building’s identification for each street frontage. The sign shall not exceed a total of five percent of the first floor facade to which it is attached, or 24 square feet, whichever is greater. Wall signs shall be attached flat against the building, and placement shall not exceed 15 feet above median sidewalk grade measured from the top of the sign. If the multitenant building is greater than 65 feet in height, one building identification wall sign for each street frontage may be placed on the parapet. The sign shall not name or advertise the individual tenants of the building. Wall signs may be nonilluminated, internally or indirectly illuminated, or neon tube illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Wall signs shall not blink, flash, or be animated. Aggregate sign area shall apply. A multitenant building shall have the option of the sign described in this subsection (E)(2)(c) or the identification sign described in subsection (E)(2)(d) of this section. d. Identification signs for occupancies. Each occupant of a multitenant building with street frontage shall be permitted two wall signs and one projecting or suspended sign. Each occupancy with street frontage shall be allowed at least 24 square feet of sign area. The aggregate wall sign area shall not exceed five percent of the first floor facade to which the signs are attached. The wall sign may be internally illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. The projecting or suspended sign shall be nonilluminated. Wall signs shall not blink, flash, or be animated. F. Signs permitted in midway commercial/residential district. The aggregate sign area for any lot shall not exceed one square foot for each linear foot of street frontage. Aggregate sign area for corner lots shall not 4.C.a Packet Pg. 61 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 33 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations exceed three-fourths of a square foot for each linear foot of street frontage. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area and may be permitted subject to Midway Design Guidelines. 1. Identification signs for occupancies. Each single business property may have one freestanding monument sign per street frontage or one projecting sign per street frontage, if not located in a multitenant building, and two wall signs and one suspended sign per street frontage. a. Freestanding monument signs. Freestanding monument signs shall not exceed a height of 15 feet. The maximum sign area permitted is 80 square feet for the total of all faces. No one face shall exceed 40 square feet. The sign may be internally illuminated; provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Freestanding monument signs shall not rotate, blink, flash, or be animated. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Projecting or suspended signs. Projecting or suspended signs shall not protrude less than eight feet above the surface of the sidewalk. The following are recognized projecting signs: i. Blade signs. Blade signs shall be double-faced, may be nonilluminated, internal or internal indirect illuminated, or neon tube illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. The maximum sign area permitted is 80 square feet. No one face shall exceed 40 square 4.C.a Packet Pg. 62 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 34 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations feet. The maximum sign height permitted is 20 feet. Blade signs shall not rotate, blink, flash, or be animated. ii. Hanging signs. Hanging signs shall be double- faced and shall be nonilluminated. c. Wall signs. Wall signs shall not exceed an area of 10 percent of the building first floor facade to which they are attached, or 24 square feet, whichever is greater. Wall signs shall be attached flat against the building, and placement shall not exceed 35 feet above median sidewalk grade measured from the top of the sign. Wall signs may be nonilluminated, internally or indirectly illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. 2. Identification signs for multitenant buildings. Each multitenant property may have one freestanding monument sign or one projecting sign and each occupancy with street frontage may have two wall signs and one suspended sign per street frontage, except the anchor tenants with a business frontage of at least 100 linear feet shall be allowed three wall signs. The aggregate wall sign area shall not exceed 10 percent of the first floor building facade to which the signs are attached. a. Freestanding monument signs. Each multitenant property may have one freestanding monument sign on each street frontage. The sign may not exceed a height of 15 feet. The maximum sign area permitted is 80 square feet for the total of all faces. No one face shall exceed 40 square feet. The sign may be internally illuminated; provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Freestanding monument signs shall not rotate, blink, flash, or be animated. Freestanding monument signs shall include landscaping and curbing around the base of the sign to prevent vehicles hitting the structure and improve the visual appearance of the 4.C.a Packet Pg. 63 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 35 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations sign structure. Landscaping shall be in proportion to the structure, with a minimum of one-half square foot of landscaping for each square foot of sign area, and shall be maintained throughout the life of the sign. b. Wall signs. Each multitenant building may have one identification wall sign for the building’s identification for each street frontage. The sign shall not exceed a total of five percent of the first floor facade to which it is attached. The sign shall not name or advertise the individual tenants of the building. The sign may be internally illuminated; provided, that it shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. Aggregate sign area shall apply. A multitenant building will have the option of the sign described in this subsection (F)(2)(b) or the identification sign described in subsection (F)(2)(c) of this section. c. Identification signs for occupancies. Each occupant of a multitenant building with street frontage shall be permitted two wall signs and one projecting or suspended sign. Each occupancy shall be allowed at least 24 square feet of sign area. The aggregate wall sign area shall not exceed 10 percent of the first floor facade to which the signs are attached. The wall sign may be internally illuminated. Internal illumination shall be constructed using individual letters/characters, or sign cabinets with an opaque field or background so that only the individual letters/characters are illuminated. The projecting or suspended sign shall be nonilluminated. G. Signs permitted in neighborhood convenience commercial districts. 1. Generally. One freestanding double-faced identification sign shall be permitted for each lot. The sign shall not exceed a maximum area of 50 square feet for the total of all faces. No one face shall exceed 25 square feet. A freestanding sign shall not exceed a height of 15 feet and shall be unlighted or provided with indirect illumination. 4.C.a Packet Pg. 64 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 36 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations 2. Identification signs for buildings. One identification sign shall be permitted for each principal building. The sign shall not exceed an area of five percent of the facade to which it is attached, shall be attached flat against the building, shall not project above the eave of the roof or the top of the parapet, and shall be unlighted or provided with indirect illumination. Such signs shall not advertise or name individual tenants of the building. 3. Identification signs for occupancies. Signs not exceeding a total of five percent of the facade of the business unit to which they are attached shall be permitted for each occupancy in a multitenant building when the occupancy has outside frontage. H. Signs permitted in industrial districts. 1. Aggregate sign area. The aggregate sign area for lots in the M1 and AG districts shall not exceed one-half square foot for each foot of street frontage. The aggregate sign area for lots in the M2 district shall not exceed three-fourths of a square foot for each foot of street frontage. The aggregate sign area for lots in the M3 district shall not exceed one square foot for each foot of street frontage. In no case shall the aggregate sign area exceed one-half square foot for each foot of street frontage on a corner lot. The permitted signs enumerated in this subsection shall be subject to the total aggregate sign area. a. Identification signs for buildings. One identification sign shall be permitted for each lot on each street frontage, which may be a freestanding sign or a wall sign. The maximum sign area permitted for a freestanding sign is 200 square feet for the total of all faces. No one face shall exceed 100 square feet. If the sign is a wall sign, its size shall not exceed 20 percent of the building facade. A freestanding sign shall not exceed a height of 20 feet. The sign may be illuminated. b. Identification signs for occupancies. One identification sign shall be permitted for each occupancy on each street frontage and 4.C.a Packet Pg. 65 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 37 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations shall be a wall sign. The maximum size of the sign shall be 10 percent of the building facade. This sign may be illuminated. If the identification sign permitted under subsection (H)(1)(a) of this section is a wall sign, an additional wall sign may be permitted on a building facade not facing a street frontage. 2. Farm product identification signs. No permit is required, but the sign may not be located in the public right-of-way. I. Signs permitted in planned unit developments, special use combining districts, and mobile home park districts and for conditional uses. All signs in planned unit developments, special use combining districts, and mobile home parks and for conditional uses shall be incorporated as part of the developmental plan and approved with the developmental plan. Subsequent changes which conform to the adopted signing program may be granted by the planning director. J. Signs permitted in shopping centers. The aggregate sign area for each occupant of a shopping center shall not exceed 20 percent of the front facade of the unit. Wall signs are permitted on each exterior wall of the individual business unit. A minimum of 30 square feet shall be permitted for any occupancy. No combination of signs shall exceed 10 percent of the facade to which they are attached. If there is an attached canopy or overhang, a 10-square-foot sign may be attached to the canopy or overhang in addition to the other permitted signs. Such sign shall be at least eight feet above any pedestrian walkway. SECTION 9. – Amendment – Chapter 15.06 KCC – New KCC 15.06.060. Chapter 15.06 of the Kent City Code, entitled “Sign Regulations,” is hereby amended to add a new section 15.06.060 establishing regulations for sign placement within public places and city rights-of-way. 4.C.a Packet Pg. 66 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 38 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations Sec. 15.06.060. Regulations for Public Places and City Right- of-Way. Signs may be placed on a public place without a permit only as follows: A. Portable signs. Portable signs as defined herein may be placed on a public place without a permit upon the following conditions: 1. The location of the sign shall not reduce or obstruct pedestrian passage on the sidewalk to less than four (4) feet to the nearest street trees, utility poles, traffic control signs and devices, parking meters, fire hydrants, buildings and other similar devices and structures. Furthermore, such placement shall be consistent with any applicable standards established by the Americans with Disabilities Act and shall not obstruct vehicular traffic or parking or the use of any crosswalk, wheelchair ramp, bus, or taxi zone. 2. No portable signs shall be installed or placed upon power poles, telephone poles, street light standards, sign posts, trees, traffic controllers, markers, on any railing, fence, bridge, overpass, street, crosswalk, public building, or lawn or open area surrounding any public building. 3. No portable sign shall be placed within ten (10) feet of a driveway, wheelchair ramp, crosswalk, or intersection or placed or situated on a public place in such a way as to constitute a threat to the health, safety and welfare of the public or interfere with the use of the public place. Such signs shall not obstruct site distance per 15.06.040 (D). 4. Portable signs shall be installed so that the top of the sign does not exceed an elevation of thirty-six (36) inches higher than the height of the sidewalk, bike path or walkway. Where these improvements do not exist, the thirty-six (36) inch height limitation shall be measured from the highest edge of the street, alley or driveway. Signs may also not 4.C.a Packet Pg. 67 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 39 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations exceed a width of thirty-six (36) inches and shall not be installed in locations where the width of the sign would impede safe travel. 5. Portable signs shall be constructed of weather-resistant wood, metal or plastic. Canvas, cardboard and paper signs are prohibited. 6. Attachment of paper, plastic, balloons, or cardboard to a sign is not permitted if such attachment extends the approved height or width of the sign. 7. Portable signs shall not be weighted down, or otherwise attached to public property in such a way as to resist impact by a traveling vehicle, bicycle or pedestrian. B. Banners. Banners may be placed on a public place only by permit pursuant to the provisions of this chapter. C. Other. All other signs are prohibited on public places for private purposes and on any equipment, facilities and structures located upon public places, including, but not limited to, power poles, telephone poles, street light standards, sign posts, trees, traffic controllers, markers, railings, bridges, overpasses, and public buildings. D. Removal. Owners of signs and banners displayed for temporary events shall be responsible for their removal within seven (7) calendar days following the last date of the event or the activity for which the signs were displayed. Signs that are faded, torn, broken or otherwise in a state of disrepair shall be removed by the owner immediately. SECTION 10. - Amendment – KCC 15.06.070. Section 15.06.070 of the Kent City Code, entitled “Structural safety and maintenance of signs,” is hereby amended as follows: 4.C.a Packet Pg. 68 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 40 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations Sec. 15.06.070. Structural safety and maintenance of signs. All parts, portions, units, and materials composing a sign, together with the frame, background, supports, or anchorage thereto, shall be maintained in a proper state of safety and repair and a proper state of preservation. The surface of all signs shall be kept neatly painted. Signs that are faded, torn, broken or otherwise in a state of disrepair shall be removed by the owner immediately or repaired within 14 calendar days of notification by the City. SECTION 11. - Amendment – KCC 15.06.080. Section 15.06.080 of the Kent City Code, entitled “Administrative procedures”, is hereby amended as follows: Sec. 15.06.080. Administrative procedures. A. Permits. 1. To ensure compliance with the regulations of this chapter, a permit shall be required for all signs hereafter installed or altered within the corporate boundaries of the city, except as otherwise provided those signs enumerated in subsection (A)(2) of this chaptersection. No sign shall be erected, installed, applied, affixed, altered, or relocated without a permit from the building department and the planning department. The sign permit shall certify that the sign, as represented by plans, drawings, or statements, is in conformance with the regulations of this chapter. 1. The following signs must conform with the regulations of this chapter but may be erected, installed, affixed, altered, or relocated without a sign permit: a. For sale, lease, or rent signs. b. Farm signs. c. Residential signs for single-family dwellings. 2. The following information must be provided as part of the application for a sign permit: 4.C.a Packet Pg. 69 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 41 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations a. Name, address, and phone number of the applicant. b. Name and address of the activity for which the sign is intended and parcel number of land on which it is to be placed. c. Three (3) copies of a dimensional drawing showing the type of sign as designated in this chapter, and, if lighted, the method of illumination, and the height of the sign. d. Four (4) copies of a dimensional plot plan, accurate as to scale, showing all structures, the abutting right-of-way line of each street, and location of proposed sign and each existing sign on the property. e. If the sign is a wall sign, four (4) copies of an elevation of the building facade. This elevation shall be fully dimensional and accurate as to scale. It shall show the proposed sign and each existing sign. f. One (1) or more photographs (snapshots are adequate) showing the location of the proposed sign and its relationship to the remainder of the property. g. A minimum of two (2) copies of a plot plan showing the location of the proposed sign with computations, diagrams, and other data sufficient to show proper structural stability of the installation. B. Fees and deposits. Fees shall be governed by the fee schedule contained in the building codefee resolution adopted by the city. C. The planning director shall make the final decision on a sign permit application submitted pursuant to this chapter. Any appeal from the final decision of the planning director shall be to the hearing examiner pursuant to the requirements of Chapter 2.32 KCC and the appeal provisions of Chapter 12.01 KCC. 4.C.a Packet Pg. 70 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 42 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations D. Abatement of illegal signs. Any sign that violates the provisions of this chapter shall be deemed a public nuisance and shall be in lien against the property on which the sign was maintained and a personal obligation against the property owner. The property owner shall first be served with a notice to abate the nuisance, except in the case of portable signs. Illegal portable signs may be immediately removed by the city, and the owner shall be given notice that the sign will be destroyed if not claimed within ten (10) calendar days. Appeal of the abatement notice may be made to the hearing examiner. If, after such a hearing, the hearing examiner orders agents of the city to remove the nuisance, they shall have authority to enter upon private property to remove the nuisance. E. Variances. 1. A sign variance is categorized as a Process III application and shall be subject to the requirements of Chapter 12.01 KCC. Variances from the terms of this chapter may be granted by the hearing examiner upon proper application. Variances may be granted when, because of special circumstances applicable to the property, including size, shape, topography, location, or surroundings, the strict interpretation of the regulations of this chapter deprives such property of privileges enjoyed by other property in the vicinity and under identical zoning classifications. 2. The variance shall not constitute a grant of special privilege inconsistent with a limitation upon uses of other properties in the vicinity and zone in which such property is situated. SECTION 12. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 13. – Corrections by City Clerk or Code Reviser. Upon approval of the city attorney, the city clerk and the code reviser are 4.C.a Packet Pg. 71 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) 43 Amend KCC 6.07, 15.02, 15.06 - Re: Sign Regulations authorized to make necessary corrections to this ordinance, including the correction of clerical errors; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 14. – Effective Date. This ordinance shall take effect and be in force thirty days from and after its passage, as provided by law. DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.C.a Packet Pg. 72 Attachment: Ordinance Sign Code (2038 : Ordinance Amending KCC 15.02, 15.06, 6.07.020 and 6.07.050 - Sign Code Amendments - Adopt) ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable Housing - Adopt MOTION: Adopt Ordinance No. ________, authorizing a sales and use tax for affordable and supportive housing in accordance with RCW 82.14.540, and authorizing the Mayor to use the funds and to pool resources with South King Housing and Homeless Partners. SUMMARY: In the 2019 Regular Session, the Washington State Legislature passed Substitute House Bill 1406 (“SHB 1406”), now codified as RCW 82.14.540. SHB 1406 creates a revenue sharing program for local governments which authorizes a local sales and use tax credit. The tax will be credited against state sales taxes collected within the City, meaning that taxes collected are, in effect, shifted from the state to the City, and no additional taxes are paid by consumers. The additional funds may be utilized by the City or pooled through an interlocal agreement such as the agreement the City has in place with South King Housing and Homelessness Partners (SKHHP). The proposed ordinance authorizes the Mayor to use the funds and pool resources with SKHHP. The funds collected as a result of the tax credit may be used for the acquisition, construction or rehabilitation of affordable housing or facilities providing supportive housing, and for the operations and maintenance costs of such housing. In order to secure the additional funding provided by the program, the City Council must pass legislation imposing the tax by July 27, 2020. If adopted, the tax credit would be effective for up to 20 years. BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. Sales Use Tax Affordable Housing SHB 1406 Ordinance (PDF) 4.D Packet Pg. 73 1 Amend KCC 3.16 - Re: Sales and Use Tax for Housing ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, relating to local sales or use taxes; imposing the maximum capacity of the tax authorized under the provisions of RCW 82.14.540 for affordable and supportive housing; amending Chapter 3.16 of the Kent City Code by adding a new section 3.16.035, entitled “Additional sales or use tax for housing”; and authorizing the Mayor to use the funds and pool resources with South King Housing and Homelessness Partners. RECITALS A. In 2019, Washington State enacted Substitute House Bill 1406 (Chapter 338, Laws of 2019), now codified as RCW 82.14.540, a revenue sharing program with local governments to encourage investments in affordable and supportive housing. B. Through a credit against state retail sales or use taxes, the program authorizes the City to impose an additional local sales or use tax to be used for acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services, or funding the operations and maintenance costs of new units of affordable or supportive housing. 4.D.a Packet Pg. 74 Attachment: Sales Use Tax Affordable Housing SHB 1406 Ordinance (2066 : Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable 2 Amend KCC 3.16 - Re: Sales and Use Tax for Housing C. The tax imposed under the new law will be deducted against the state sales tax collected in the City, so it does not increase the total taxes paid by the final consumer or end user. D. The additional funds raised may only be used for housing and services for persons whose income is at or below 60 percent of the City median income. E. The additional funds may be pooled through an interlocal agreement with one or more other counties, cities, or housing authorities to provide affordable or supportive housing. South King Housing Homelessness Partners (SKHHP), formed in 2019 through an interlocal agreement between the cities of Kent, Auburn, Burien, Covington, Des Moines, Federal Way, Normandy Park, Renton, Tukwila, and King County, may provide such an opportunity. The Executive Board of SKHPP is currently considering pooling public resources to address affordable housing needs in south King County. F. Cities imposing the tax must submit annual reports on the collection and uses of the revenue to the Department of Commerce. G. To impose the tax under the new law, the City Council had to adopt a resolution of intent to authorize the maximum amount of the tax, which the Council did on October 1, 2019, and it now must adopt an ordinance authorizing the maximum capacity of the tax by July 28, 2020. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: 4.D.a Packet Pg. 75 Attachment: Sales Use Tax Affordable Housing SHB 1406 Ordinance (2066 : Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable 3 Amend KCC 3.16 - Re: Sales and Use Tax for Housing ORDINANCE SECTION 1. - Amendment. Chapter 3.16 of the Kent City Code is amended to add a new section 3.16.035, entitled “Additional sales or use tax for housing,” as follows: Sec. 3.16.035. Additional sales or use tax for housing. A. There is hereby imposed an additional sales or use tax as authorized by RCW 82.14.540 upon every taxable event, as defined in RCW 82.14.020, occurring within the City. B. The rate of the tax shall be the maximum rate permitted under RCW 82.14.540. C. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, but shall be credited against the state’s share of the tax. D. Funds collected under this subsection shall be used in accordance with RCW 82.14.540 (or as may be amended in the future) for acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services, or funding the operations and maintenance costs of new units of affordable or supportive housing. E. The Finance Director shall report annually to the State Department of Commerce on the collection and use of the funds as required by RCW 82.14.540. 4.D.a Packet Pg. 76 Attachment: Sales Use Tax Affordable Housing SHB 1406 Ordinance (2066 : Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable 4 Amend KCC 3.16 - Re: Sales and Use Tax for Housing F. This additional sales or use tax shall expire 20 years after the date on which the tax is first imposed, unless further extended by amendment to RCW 82.14.540. SECTION 2. – Use of Funds. The Mayor is hereby authorized to expend any or all funds collected in accordance with this ordinance for uses authorized by RCW 82.14.540, and may pool any or all funds collected with other cities and counties pursuant to the interlocal agreement with South King Housing and Homelessness Partners (SKHHP), and is authorized to execute any agreements necessary for the use or transfer of such funds. SECTION 3. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 4. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 5. – Effective Date. This ordinance, pursuant to RCW 35A.11.090(7), shall take effect and be in force five days after its publication, as provided by law. DANA RALPH, MAYOR Date Approved 4.D.a Packet Pg. 77 Attachment: Sales Use Tax Affordable Housing SHB 1406 Ordinance (2066 : Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable 5 Amend KCC 3.16 - Re: Sales and Use Tax for Housing ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.D.a Packet Pg. 78 Attachment: Sales Use Tax Affordable Housing SHB 1406 Ordinance (2066 : Ordinance Amending KCC 3.16 - Sales and Use Tax for Affordable ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council SUBJECT: 2019 Annual Docket - Adopt MOTION: Adopt the 2019 Docket as proposed by staff. SUMMARY: In accordance with KCC 12.02.025, planning staff coordinates on an annual basis a list (“docket”) of changes suggested by the public or staff to the comprehensive plan and development regulations. The 2019 Annual Docket lists three site-specific requests that will be forwarded to the City Council for action in 2020 and also provides a short list of other code amendment projects that ECD staff propose to pursue alongside other work in 2020. 2019 Annual Docket Proposal: Zoning Code Amendments - Suggestions from Staff Annual “Housekeeping” Amendment Electric Vehicle and Bicycle Parking Update Comprehensive Plan Land Use Map Amendments - Requests from Public Parcel Number Address Existing Designation Requested Designation 2822059038 SW corner of 132nd and 256th (no address) SF-4.5 NCC 2922059120 & 2922059130 11504 SE Kent-Kangley & 26047 116th Ave SE MDMF MU 1164000090, 1164000080, 1164000070, 1164000060, 1164000050 & 1164000030 24704, 25707, 25709, 25710, 25617 & 25624 100th Pl SE SF-8 MU BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City 4.E Packet Pg. 79 ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Department of Commerce Grant for Housing Action Plan - Authorize MOTION: Authorize the Mayor to accept forthcoming grant funds in the anticipated amount of $100,000 from the Washington State Department of Commerce for a Housing Action Plan, to take all necessary steps to finalize a grant award agreement subject to terms and conditions acceptable to the City Attorney, and to authorize the Mayor to direct $20,000 of those grant funds to a joint account between six South King County cities for a Sub- Regional Collaborative Housing Action Plan Framework, pursuant to the requirements of the existing SKHHP interlocal agreement. SUMMARY: The 2019 Washington State Legislature enacted HB 1923 which created a grant opportunity made available to cities in Washington State for the purposes of encouraging an increase in urban residential building capacity. The Department of Commerce is overseeing the administration of the grant program which allows cities with a population of over 20,000 to apply for grants of up to $100,000. The deadline for grant application submittals was September 30, 2019, and the Department of Commerce has notified cities that all cities that applied will receive grant awards. No financial match was required for this grant program. Six South King County cities (Auburn, Burien, Federal Way, Kent, Renton and Tukwila) each submitted a grant application with a request of $100,000 for each city, with a unified intent to contribute approximately $15,000 to $20,000 to a collective pool of money that would total $90,000 to $120,000. This poo led money will be used to develop a “Sub-Regional Collaborative Housing Action Plan Framework” - a comprehensive assessment of the housing stock in South King County, including growth, type, associated demographics and income/affordability. Kent will retain approximately $80,000 to $85,000 to utilize for housing policy development within its own boundaries, as will the other five cities, and these city- level Housing Action Plans will all begin with the same data, background, and decision-making framework. Because this collaborative work will require each participating city to pool a portion of their funds, a joint account will be set up likely utilizing the existing interlocal 4.F Packet Pg. 80 agreement for SKHHP. All participating cities will be represented on a staff group, which will utilize consultants in addition to significant staff time; consultant selection and project content and deliverables will be jointly determined. City of Kent staff has been coordinating this effort and has volunteered to oversee the project including disbursement of the grant funds. BUDGET IMPACT: None SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City ATTACHMENTS: 1. HB 1923 Grant Funds (PDF) 4.F Packet Pg. 81 From:Fritzel, Anne (COM) To:Fritzel, Anne (COM) Cc:Andersen, Dave (COM); Nwankwo, Ike (COM); Johnson, Paul (COM) Subject:HB 1923 Grant Funds Date:Wednesday, October 30, 2019 3:42:24 PM EXTERNAL EMAIL Dear applicant: Thank you for submitting your application for E2SHB 1923 funding, and congratulations! We have reviewed the applications and determined that there is sufficient funding to ensure that all cities that applied will receive grant awards. We anticipate sending formal award letters in the coming weeks and our assigned regional staff will be working with you to finalize contracts. As part of that effort, we will be reaching out with technical assistance to jurisdictions we identified may need to adjust or refine their scopes of work to more closely match the legislation. Thank you again, for all your work to develop the applications, and we look forward to working with you. Anne Anne Aurelia Fritzel, AICP | Housing Specialist Growth Management Services | Washington State Department of Commerce Office: 360.725.3064 | Mobile: 360.259.5216 | Email: Anne.Fritzel@commerce.wa.gov www.commerce.wa.gov/serving-communities/growth-management/ Subscribe for monthly e-mail updates from Growth Management Services. 4.F.a Packet Pg. 82 Attachment: HB 1923 Grant Funds (2065 : Department of Commerce Grant for Housing Action Plan - Authorize) LODGING TAX ADVISORY COMMITTEE 220 Fourth Ave S Kent, WA 98032 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Lodging Tax Advisory Committee Grants - Award MOTION: Authorize the Mayor to award the Lodging Tax Advisory Committee Grants and funding levels for applications submitted during the September cycle which meet the qualification guidelines set forth by the State of Washington. SUMMARY: The September funding cycle is to support events occurring in 2020. The attached table summarizes the applications received. Funds will be awarded in 2020. BUDGET IMPACT: No impact to City operations budget. Lodging tax revenues returned to the City which generated them are to be utilized to promote business and leisure travel. SUPPORTS STRATEGIC PLAN GOAL: Innovative Government ATTACHMENTS: 1. Summary Table from IQM2 (DOCX) 2. Fall 2019 Application Packet (PDF) 10/10/19 Lodging Tax Advisory Committee TABLED Next: 10/24/19 10/24/19 Lodging Tax Advisory Committee MEETING CANCELLED Next: 10/30/19 10/30/19 Lodging Tax Advisory Committee RECOMMENDED TO COUNCIL 4.G Packet Pg. 83 SUMMARY TABLE & SCORING SHEET Applicant Project/Event Project Timeline $ Request Project/Event Description Event Budget Previous Awardee Y/N Grant Awarded Y/N Funds Awarded NW Athletic Conference (Steve Turcotte) NWAC Soccer August 2020 $5,000 PNW College level tournament for both men’s and women’s teams @ Star Fire Fields $20,000 Yes, but new event No $0 NWAC / Highline College College Golf Tournament April 1, 2020 $5,000 Spring College Level Invitational Golf Tournament @ Riverbend $8,000 Yes Y $5,000 KDP (Kent Downtown Partnership) Cajun Food & Music Festival August 2020 $10,000 One day festival celebrating Cajun food and music in the vicinity of Burlington Green Park and Railroad Avenue $10,000 Yes, but new event Y $10,000 Aerospace Futures Alliance WA Space B2B Conference October 2020 $30,000 Ancillary Event to 2020 Aerospace Futures Alliance targeting the commercial space industry $100,000 Yes, but new event Y $30,000 CAMPS (Center for Advanced Manufacturing Puget Sound) Professional Manufacturing Meetings and Manufacturing Trade Show various dates, discrete events throughout the year $25,000 Multiple small meetings held at ShoWare and other venues, Trade Show Event at ShoWare $100,000 Yes Y $25,000 4.G.a Packet Pg. 84 Attachment: Summary Table from IQM2 [Revision 1] (2018 : Lodging Tax Advisory Committee Grants - Applicant Project/Event Project Timeline $ Request Project/Event Description Event Budget Previous Awardee Y/N Grant Awarded Y/N Funds Awarded Thurston Economic Development Council Ctr. For Business & Innovation Aerospace Industry Day w/ NASA June 9, 2020 $10,000 Aerospace Industry event to Showcase area suppliers to NASA and NASA prime contractors, and educate PNW companies about opportunities to work with same $20,000 No Y $10,000 City of Kent / Barokas PR and Marketing Program for Economic Growth and Industry related business travel ongoing $125,000 Target regional and national business publications to tell the story of the valley, highlight industries already here, and encourage clustering of high job yield/high income industries in the valley $125,000 Yes Y $100,000 Kent Chamber of Commerce Kent Chamber Tourism Grant` ongoing $35,000 Promote Kent businesses and events utilizing videos and other content distributed via their website and social media platforms. $50,000 Yes Y $25,000 City of Kent / Jay Ray Visit Kent Annual Tourism Marketing Program ongoing $136,745 Integrated marketing and strategic communication programs $136,745 Yes Y $90,000 4.G.a Packet Pg. 85 Attachment: Summary Table from IQM2 [Revision 1] (2018 : Lodging Tax Advisory Committee Grants - Applicant Project/Event Project Timeline $ Request Project/Event Description Event Budget Previous Awardee Y/N Grant Awarded Y/N Funds Awarded Women in Manufacturing Manufacturing Days Summit October 2020 $35,000 2 Day Summit Event targeting local and out of area organizations, manufacturing companies and supporting organizations at the corporate and individual level. $60,000 No Y $35,000 Request/Budget Totals: $416,745 $629,745 $330,000 4.G.a Packet Pg. 86 Attachment: Summary Table from IQM2 [Revision 1] (2018 : Lodging Tax Advisory Committee Grants - 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Thursday, September 19, 2019 4:58 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/19/2019 4:57 pm  Response #: 12  Submitter ID: 21244  IP address: 2601:603:c80:a33:600e:b051:348a:1cb6 Time to complete: 40 min. , 18 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit NWAC Conference Soccer Matches     2.  Proposed Location, Event/Activity, if applicable Starfire Soccer Fields      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  5000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  20000    4.G.b Packet Pg. 87 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit NWAC CONFERENCE      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Steve Turcotte      7.  Title  Tournament Coordinator      8.  Mailing Address  6426 Radiance Blvd E  Fife WA 98424     9.  Phone  206‐240‐9029      10.  Email  sdturcotte@comcast.net      11.  Federal Tax ID Number  23‐7315006       Page 2     Event/Activity Information     This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Operational expenses for a tourism‐related facility operated by a non‐profit or the City   [×] Capital expenses for a tourism‐related facility owned or operated by the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  The Northwest Athletic Conference is made up of colleges in Washington, Oregon and Idaho. Nearly every school has men's  and women's soccer. The conference kicks off the season with friendly matches at Starfire for two full days and nights for  both men and women. The event will be publicized on the conference web site, Twitter accounts, Facebook accounts,  college web sites, local newspapers and more.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  4.G.b Packet Pg. 88 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 250 Word Limit  This is a big sporting event for the area with teams from all over the Northwest traveling to the Kent area to stay in local  hotels and experience what the area has to offer. The teams will play one game a day and then have plenty of time to take  in the Kent experience, like the shopping, movies and other attractions. There are 22 players on each team with 52 teams  coming to the area to take part in the NWAC Soccer Friendlies. And over 100 coaches and support staff.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  The NWAC Soccer Friendlies works with volunteers to help with the event and sends invitations to other folks within the city  to see what the event has to offer. The event is ongoing all day and night and gives a chance for people to see what local  college soccer is all about.  The event also does a community service project with the Friendlies, last year it was a local Food Bank which the teams  worked with.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  The other revenue sources are:  1. School entry fees  2. Ticket revenue  3. And there are no other lodging grants from anyone else being asked for     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  If there is only partial funding available that would not change the event. The NWAC Soccer Friendlies will go on for two  days and nights in late August with men's and women's matches at Starfire.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This event has been on going for two years ‐ going on a third year. In the past, NWAC soccer teams would travel to each  other's schools to play. The NWAC decided to have all the teams in one location for a big weekend of soccer games. For the  first two years it has been a great experience for the conference and the teams.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  The event provides a top flight soccer event to the area with both men's and women's teams competing. It will give the local  soccer fans another avenue to enjoy soccer in the area.   Bullet 2 ‐ 30 Word Limit  4.G.b Packet Pg. 89 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 For high school soccer players, this is a way to see if they want to continue their soccer career in college. With most NWAC  schools offering soccer, there are plenty of chances for local kids to receive a scholarship and tuition help to play soccer on  the next level.   Bullet 3 ‐ 30 Word Limit  For the visiting teams, this soccer experience gives them a chance to stay in local hotels and see what the South Puget Sound area has to offer in terms of activities. With one game per day, the teams will have plenty of time and opportunity to  explore the area and see what there is to offer.   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  Last year, the event bought 350 hotel room nights in hotels in the South Puget Sound area ‐ many in the Kent area. This  year, the teams will be directed to stay in Kent‐area hotels as part of the deal. There will be over 1,200 players and coaches  in the event for 2020 along with visiting fans from out of town teams. Some teams stay up to three nights for their trip to  the NWAC Soccer Friendlies.  Attendance last year at the event was 800‐1000 in addition to the players and coaches.    THE 350 ROOMS DID NOT INCLUDE THE FANS ATTENDING THE EVENT ‐ NWAC SCHOOLS ONLY   Bullet 2 ‐ 30 Word Limit  The event will focus on delivering a positive experience to the teams that come in from out of town. We will have teams  from Washington, Oregon and Idaho heading to the area for the two days. Some will stay up to two to three nights in a  hotel. And soccer teams bring anywhere from 12‐20 players and coaches per team.   Bullet 3 ‐ 30 Word Limit  Soccer is big in the Puget Sound area, and the NWAC Soccer Friendlies gives people a chance to see what the college soccer  experience is like. There is no true tournament champion for men and women, just several games being played all day and  into the night.   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  The event is scheduled for Aug. 27‐28, 2020 at the Starfire Soccer Complex. The event will run on Wednesday and finish  Thursday night. There will be men's and women's games throughout both days of the competition. Games start at 8 am and  conclude at 10 pm each day. A total of 52 teams will be on hand for the event. A total of 52 games will be played through  the event.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  The success of the event is measured on the amount of teams and games. Last year, there were 52 teams for men and  women with games taking place all day and night for two days. Success also comes in the part with the fan experience.   Bullet 2 ‐ 30 Word Limit  Not answered   Bullet 3 ‐ 30 Word Limit  Not answered     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  Aug. 10 ‐ Information on websites, Twitter and Facebook goes out to promote the event.  Aug. 26 ‐ teams begin arriving in local hotels for the event.  Aug. 27 ‐ first games are played at Starfire.  4.G.b Packet Pg. 90 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 Aug, 28 ‐ second round of games are played at Starfire.     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  1,200      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  600      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 91 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Sunday, September 22, 2019 11:59 AM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/22/2019 11:59 am  Response #: 13  Submitter ID: 21263  IP address: 2601:603:c80:a33:9d7:c3f9:43d8:a275 Time to complete: 40 min. , 28 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit College Golf Tournament     2.  Proposed Location, Event/Activity, if applicable Riverbend Golf Course      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  5000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  8000    4.G.b Packet Pg. 92 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Highline College       Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Steve Turcotte      7.  Title  Women's Golf Coach      8.  Mailing Address  2402 S 240th St.  Des Moines, WA   98198     9.  Phone  206‐240‐9029      10.  Email  sdturcotte@comcast.net      11.  Federal Tax ID Number  601320256       Page 2     Event/Activity Information   This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Operational expenses for a tourism‐related facility operated by a non‐profit or the City   [×] Capital expenses for a tourism‐related facility owned or operated by the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  Highline College will host a golf tournament April 19 and 20 at both Riverbend Golf Course and Twin Lakes Country Club with  both men's and women's teams. Up to 12 teams will be on hand for the two‐day tournament. Practice rounds at Riverbend  are likely to be held too. There will be as many 70‐100 golfers for the two‐day tournament.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  4.G.b Packet Pg. 93 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 250 Word Limit  The Northwest Athletic Conference (NWAC) promotes athletic tournaments for all sports ‐ and this golf tournament will be  one of the biggest of the spring season. This event is a chance to show what the city of Kent has to offer with its terrific  choices for hotel rooms, the off the course activities at places like Kent Station. All the teams will be staying at Kent area  hotels. There will be up to 7 schools with 6‐12 golfers from each school staying in local hotels. With a morning round of golf  at Riverbend, there will be time for the teams to take part in activities around the Kent area.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  The Highline Invitational will include at least 10 volunteers to help with golf course work, rules, checkin and more.  Volunteers will also set up beverages on the course and snacks.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  Entry fees from the teams are the only other sources of revenue for this event.    17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  Partial funding is fine. The tournament will not have to change its format or anything else if there is only partial funding.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This is the second year of the project.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  Expose teams from out of the area to the city of Kent and what it has to offer ‐ in terms of Riverbend Golf Course and the  outside activities.   Bullet 2 ‐ 30 Word Limit  Not answered   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     20.  Outcomes / Deliverables  4.G.b Packet Pg. 94 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 Bullet 1 ‐ 30 Word Limit  The tournament will bring in from, 7‐11 college teams ‐ many from outside the Puget Sound area. Most teams bring 10‐12  players per team for both men's and women's teams.   Bullet 2 ‐ 30 Word Limit  The teams traveling from outside the area will be required to stay in Kent area hotels for at least two nights. Some teams  will stay three nights.   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  Tournament dates are April 20‐21, 2020    April 19 ‐ Practice rounds at RIverbend Golf Course  April 20 ‐ first round at Twin Lakes Golf and Country Club  April 21 ‐ second round at Riverbend Golf Course     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  The event will prove a success with 7‐12 teams playing in the two‐day tournament.   Bullet 2 ‐ 30 Word Limit  If there are up to 80‐100 players the event is a big success.   Bullet 3 ‐ 30 Word Limit  The event hopes to utilize 40‐50 hotels rooms for up to three nights.     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  April 19, 2020 ‐ Practice rounds  April 20, 2020 ‐ First round  April 21, 2020 ‐ second round     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  100      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  80‐100      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   4.G.b Packet Pg. 95 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 96 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Thursday, September 26, 2019 3:11 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/26/2019 3:11 pm  Response #: 14  Submitter ID: 21345  IP address: 23.25.131.66  Time to complete: 50 min. , 5 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Kent Cajun Food & Music Festival     2.  Proposed Location, Event/Activity, if applicable Railroad Ave, Burlington Green Park      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  10000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  10000    4.G.b Packet Pg. 97 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Kent Downtown Partnership      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Gaila Gutierrez      7.  Title  Executive Director      8.  Mailing Address  202 W Gowe St  Kent WA 98032     9.  Phone  253‐813‐6976      10.  Email  Ggutierrez@kentdowntown.org      11.  Federal Tax ID Number  91 1573465       Page 2     Event/Activity Information     This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  The Cajun Food and Music Festival is a one‐day Louisiana style food and music festival at Railroad Ave and Burlington Green  Park. We propose a live music stage, Cajun/soul food vendors, beer garden, a BBQ and/or Cajun boil cook off, a Second Line  Parade, 'Gatorville', vendors and kids activities.     The target audience is families and 18+ outdoor and live music enthusiasts. The event will be advertised as family friendly  and intended to appeal to residents and visitors of all ages through variation in music, entertainment and attractions.    Promotion and marketing focus will be in King/Snohomish/Pierce Counties. We will be using printed promo materials, print  4.G.b Packet Pg. 98 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 and digital advertising, social media campaigns, signage, banners and A‐boards, NextDoor.com Meetup.com, Eventbrite,  KDP e‐blasts, press releases, online calendars, radio and media contacts. Additionally we can market to social media  followers of Altha's (5580) KDP social and eblast (5500+) and zMonroe Reptile Zoo (45K+)      14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  The vision for this event is to expand musical programing and enhance utilization of Historic downtown and parks.  Burlington Green park offers a scenic environment with easy access making this park an extraordinary setting for an open‐air  music and food event.    This event will attract residents and visitors to explore our downtown spaces by producing a culturally diverse and enriching  event featuring local and nationally renowned musicians with a focus on southern food, Zydeco/New Orleans style blues and  Jazz.     Our objective is to promote inclusivity and build diverse audiences through music and food. The event is proposed from  12:00 ‐ 8:00 pm.    15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  KDP and Altha's Louisiana Cajun Spices and Kitchen will partner on this event. Altha's owner, Neil Robinson, is from New  Orleans and brings cultural expertise and local and regional fans/followers to the event. Neil has a successful business with a  large following of Washington residents and businesses and throughout the PNW including Oregon, Idaho as well as  Canadian customers. After Hurricane Katrina many individuals relocated to the PNW from Louisiana. Targeted outreach to  these individuals and business owners will begin immediately.    KDP will engage existing volunteers as well as outreach within community with volunteer opportunities.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  In addition to grant funds, KDP will seek event sponsors and revenue from beer garden sales.  We will not apply for LTAC funds from other municipality.    17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  If funding is limited; we could consider reducing the hours and number of performances at the event; as well explore the use  of existing facilities (park Gazebo vs renting stage/tents). We anticipate this event will grow into an annual, possibly multi  day event. Our intent is to execute an event with maximum impact; ideally it would be fully funded.    18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This is a new event; we envision it growing into an annual event, possibly a multi‐day festival.  We envision this event becoming the 'Cajun Crawl" with installations throughout the downtown in which attendees roam to  various locations, parks, open spaces and businesses.       Page 3   4.G.b Packet Pg. 99 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4    Scope of Work     This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  KDP will produce a new, one day event, Cajun Food & Music Festival, along Railroad Ave and Burlington Green Park that  celebrates the unique culture of Louisiana.     One of the most interesting histories and cultures in the US, Louisiana is famous for its unique food culture, music and the  Mardi Gras festival It's also home to some of America’s most colorful cultures including Spanish, French, African, and Native  American influences. They speak their own language, have their own style of music and a uniquely delectable cuisine.    The people and cultures of New Orleans have made it special and distinct from other cities in the US. It’s a city of festivals,  freewheeling fun and is like no other place in the world; a city with a rhythm, style and an attitude all its own. The  experiences there have been driven by out‐of‐the‐box thinkers and creative spirits.    This event is the outcome of KDP conversations with local businesses and community who desire a new and interesting  attraction to our downtown. It's also a collaboration effort with our own Louisiana treasure and downtown business, Altha's  Louisiana Cajun Spices and Seasonings. We plan to bring the festive, color and vibrancy of New Orleans to the Kent  community. There are no other family friendly festivals like it in our region; we'd like to be the first to grab this market and  grow it moving forward.     The event will feature live music performances, 2nd line parade, food booths, vendors, BBQ cookoff, a beer/wine garden  and "gaterville" (an interactive live alligator exhibit contracted through Monroe Reptile Zoo who have a following of over  45K.    KDP's mission is to create, promote and enhance vitality and culture in downtown Kent. Music and arts attract people who  spend more time in our downtown shopping, exploring and enjoying the restaurants. KDP intends to promote music and art  programs to gain popularity and momentum each year exhibiting downtown Kent as entertainment hub.    The primary goal for all KDP events is to promote our amenities and continue to build strong community by endearing  residents and visitors to historic downtown Kent. A secondary goal is to position Kent as a entertainment and arts  destination on the south end.           Bullet 2 ‐ 30 Word Limit  The event will feature a live music showcasing Zydeco and New Orleans style blues and/or jazz and Cajun food offerings.    Bullet 3 ‐ 30 Word Limit  The event will be advertised as family friendly and intended to appeal to residents and visitors of all ages through variation  in music, entertainment and attractions.   Bullet 4 ‐ 30 Word Limit  Bullet 5 ‐ 30 Word Limit    20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  4.G.b Packet Pg. 100 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 Produce a unique, family friendly and culturally rich festival. Promote downtown Kent as a destination via marketing focus in King/Snohomish/Pierce Counties, Altha's social followers (5580); KDP followers (2620), Eblast (2900), Reptile Zoo (45+K)   Bullet 2 ‐ 30 Word Limit  One of KDP's biggest challenges is getting people to know about the events. This is an area we need help getting the word  out. Strong marketing efforts help keep Downtown Kent in the spotlight.   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  The proposed event dates is Saturday, August 15, 2020, 12:00 ‐ 8:00 pm     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  For this first event, our goal would be to attract 800+ event attendees throughout the day. Success would also be measured  by pre‐registrations for free tickets, as well as level of interest and participation of local businesses, vendors and talent.     Additionally, it’s increasingly important to memorialize and promote events; we propose this through video or photography.  This effort helps capture our story in art form, presents promotion/marketing tools for future events and helps us promote  Kent as a thriving music and arts destination.   Bullet 2 ‐ 30 Word Limit  Not answered   Bullet 3 ‐ 30 Word Limit  Not answered     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  April 2020 Begin graphic design, secure sponsors  May 2020: Secure musicians, vendors  June‐ July 2020: Event planning  August 15: Day of event  August 20: Post event followup/reporting    24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  800+      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  20‐50      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)   4.G.b Packet Pg. 101 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 6  Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [  ]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 102 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 3:49 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 3:49 pm  Response #: 18  Submitter ID: 21391  IP address: 64.124.17.42  Time to complete: 47 min. , 1 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit WA Space B2B Conference     2.  Proposed Location, Event/Activity, if applicable 9404 E. Marginal Way South, Seattle, WA 98108     3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  30000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  100000    4.G.b Packet Pg. 103 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Aerospace Futures Alliance      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Emily Wittman      7.  Title  President & CEO      8.  Mailing Address  925 4th Ave, Suite 2000 Seattle, WA 98104     9.  Phone  206‐510‐9828 ext. 2065109828      10.  Email  emilyw@afa‐wa.com      11.  Federal Tax ID Number  20‐5001571       Page 2     Event/Activity Information    This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  As currently envisioned, the WA Space B2B Conference would coincide with the 2020 Aerospace Futures Alliance Annual  Summit, held in October. B2B conferences targeting the commercial space industry are currently common in Europe, while  smaller, topic specific conferences, such as satellite or space launch sub‐sectors, are held on a small scale throughout the  United States. The WA Space B2B Conference would be the first space specific, international conference fostering business  contracts held in the United States. The target market for attendees are international and domestic space companies  seeking to expand their market share or tap into space as a new vertical for revenue. AFA is partnering with Proximum  Group, which supports and promotes the European space B2B conference. They will lead on recruiting and marketing the  event to the international market, while AFA and partner organizations will engage domestic and, importantly, local  companies to participate. Since most of the attendees will be traveling across the state, country, and world for the 2‐day  4.G.b Packet Pg. 104 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 event. hotel stays will be significant. AFA will partner with economic development organizations to market the event to their potential clients and contacts to drive attendance.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  The City of Kent is Washington state's legacy hub of space exploration. From the Boeing Space Center to Blue Origin's  headquarters today, Kent has been a key anchor of the state's growing commercial space economy. Many stakeholders,  however, still believe that Blue, for example, is from Silicon Valley and are unaware of Kent’s current role in space R&D; in  addition to manufacturing and logistics. The WA Space B2B Conference would market Kent’s current importance to name  brand commercial space OEMs and suppliers to a national and international market of potential investors. Companies from  around the world would be exposed to the City of Kent, it’s market opportunities, and its quality of life during this event.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  The event will draw on significant partnerships amongst the diverse space sector in Washington. Partners include trade  associations, like the Washington State Space Coalition, administered by AFA, the Dept. of Commerce, economic  development organizations, research and academic institutions, community and technical educations, and name‐brand  space companies. The event will not only foster business contracts amongst companies, but will strengthen relationships  between the public sector and these employers.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  AFA will generate revenue from ticket sales, exhibitor registrations, and sponsorships, similar to its annual conference.  Proximum Group will also partner on revenue sources. This contract is currently under negotiation. AFA is not submitting for  additional Lodging Tax funding for this event.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  In order to execute the event, the full funding request would need to be awarded. The event must meet or exceed  comparable programming in Europe in order to establish the conference as a sustainable event.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This funding is requested for a new project/event.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  4.G.b Packet Pg. 105 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 Achieve business retention in Washington/Greater Seattle region (through new contracts for existing companies and  suppliers).   Bullet 2 ‐ 30 Word Limit  Further business recruitment (through locating new companies in the state/region).   Bullet 3 ‐ 30 Word Limit  Market Washington as a hub for commercial space activity, domestically and internationally.   Bullet 4 ‐ 30 Word Limit  Market Kent as a legacy hub for commercial space research and development, manufacturing, and logistics in the U.S.   Bullet 5 ‐ 30 Word Limit  Expose domestic and international attendees to the Kent Valley and it's high quality of life; generating further leisure travel  or permanent relocation for work.     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  As the leading commercial space trade association in Washington, AFA and the Washington State Space Coalition will  engage it's 1,400+ member companies with the event.   Bullet 2 ‐ 30 Word Limit  AFA/WSSC will market the event to it's extensive network of international business contacts, especially those leveraged at  international air shows.   Bullet 3 ‐ 30 Word Limit  AFA/WSSC will market the event to it's 1,600 contacts on its distribution list., exposing it's stakeholders to the City of Kent's  leadership on the conference.   Bullet 4 ‐ 30 Word Limit  AFA/WSSC will generate national and international buzz (earned media articles) about the event and the City of Kent's  support of the conference.   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  The event will occur no later than October 30th, 2020.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  700+ attendees from domestic and international commercial space companies or consultants will attend the event.   Bullet 2 ‐ 30 Word Limit  At least 2/3rds of attendees will be traveling for the event and will require overnight stays.   Bullet 3 ‐ 30 Word Limit  The event will engage local vendors, including breweries, to host events around the conference. The conference will market  these local vendors throughout the event.     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  January ‐ June 2020: Marketing the event with Proximum Group  July 2020: Full event agenda announced. Registrations begin.   October 13th: PM Pre‐event networking at local vendor   October 14th: AM 1/2 Day AFA Summit ‐ PM 1/2 Day Space Conference   City of Kent opening the event/media opportunity   October 15th: Full Day Space Conference     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  700+    4.G.b Packet Pg. 106 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5   25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  2/3rds of attendees     26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 107 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 3:57 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 3:56 pm  Response #: 18  Submitter ID: 21393  IP address: 73.193.13.135  Time to complete: 40 min. , 28 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Professional Manufacturing Meetings and Manufacturing Trade Show      2.  Proposed Location, Event/Activity, if applicable Meetings – ShoWare Center and Various locations, Trade Show ‐ShoWare Center     3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  25000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  100000    4.G.b Packet Pg. 108 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit CAMPS (Center for Advanced Manufacturing Puget Sound)      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Kirk Davis      7.  Title  Executive Director      8.  Mailing Address  6915 S. 234th Street, Kent, WA 98032     9.  Phone  253‐720‐2226      10.  Email  kirk.davis@camps‐us.com      11.  Federal Tax ID Number  26‐1349668       Page 2     Event/Activity Information    This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  13. CAMPS will host two categories of events.  a. Professional Manufacturing Meetings ‐ CAMPS hosts Round Table Breakfast meetings each year primarily at the ShoWare  Center. These are business meetings on advanced manufacturing and general business topics. Attendees are primarily from  King, Snohomish, Pierce, and Kitsap counties. Occasionally, attendees come from more distant counties, such as Thurston  County. CAMPS also hosts Technical Sessions and Leadership Forums for manufacturing members. These are 3 to 4 hours of  training and development sessions.   b. In 2020, CAMPS is developing an Advanced Manufacturing Trade Show in Support of Industry 4.0. The Kent Valley is  recognized as the 4th largest manufacturing and distribution center in the US. Industry 4.0 involves the transformation of  manufacturers through the adoption of advanced technologies including, robotics, artificial intelligence, augmented reality,  4.G.b Packet Pg. 109 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 CD Printing, Internet of Things, and other advanced techniques. The CAMPS hosted Traded Show will recruit providers of  these advanced products and services to the Kent area in support of these emerging processes. These techniques are tools  for manufacturers to use and will drive wages and salary levels to higher pay technician levels. These Industry 4.0 techniques  will be a great support for the existing Aerospace Cluster and emerging Space Cluster.    14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  The Kent Valley manufacturing strengths will be showcased for its existing manufacturing company capabilities and capacity  diversity.   a. In the City of Kent, there are numerous manufacturing companies operating in numerous clusters, such as the aerospace  supply chains, maritime (TriTec Mfg), heat treating (Pacific Metallurgical), Space (Blue Origin), and others with products for  saltwater desalination, medical devices, etc. Leading the way in the Internet of Things for mobile devices is Western  Integrated Technologies).   b. Another large advantage is the location in Kent of AJAC (Aerospace Joint Apprenticeship Committee) a statewide program  offering apprenticeship programs supporting the advanced manufacturing community in high skill manufacturing training.  c. Lastly, CAMPS is recognized as the connecting point for small and medium‐size manufacturers (SMM) in the region and  most importantly, CAMPS was founded by the City of Kent and Kent Chamber of Commerce in 2008. This enables SMMs to  share collaborate on costs, share best practices, and leverage multiple company participation.    15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  CAMPS was founded on the principles of collaboration. We focus on the manufacturing community, the full supply chain,  professional service providers, and affiliate members representing government, education, and other nonprofit partners.  The model for CAMPS was defined by the feasibility study sponsored by the City of Kent and the Kent Chamber of  Commerce prior to the launch CAMPS in 2008. The primary focuses of CAMPS include innovation (access to new products,  new processes, and new technologies) and the second major pillar deals with workforce development. CAMPS has  developed a Workforce Navigator approach that includes the candidate’s preparation and understanding, companies job  description changes to include Industry 4.0 skill requirements, and the training community to address industry‐driven needs  and wants of the hiring manufacturing community.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  CAMPS is developing the Industry 4.0 Trade show with a full scope of revenue sources:  a. Sponsorships – large OEMs (Original Equipment Manufacturers) such as Boeing, Paccar, and Amazon will be approached  to provide sponsorship support to help SMM be in alignment with their supply chain needs.  b. Vendor registrations fees – Vendors of Robotics, 3D Printers, tooling, software, training, and integrator services will be  invited to display their goods and services.  c. Regional manufacturers, such as CAMPS members will be offered display opportunities and CAMPS Members will be  offered discounted display opportunities.   d. Registration fees for attendees.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  CAMPS will need to maintain the model for successful trade shows and will not alter the plan to host the only Washington  State Industry 4.0 Trade Show that will be marketed Nationally. We feel there is an opportunity to provide a large‐scale  event to attract attendees from national and possible international audiences. We envision this as a two‐day event, which  begins with a welcome reception the evening before the official Trade Show, two days of display opportunities, and  integrated into the two days there will be hosted workshops on a variety of topics provided by the vendors and sponsors.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    4.G.b Packet Pg. 110 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 250 Word Limit  18. Funding for new project of to continue – This request is for both. CAMPS will continue to offer the Professional  Manufacturing Meetings and introduce the Advanced Manufacturing Trade Show in Support of Industry 4.0. The primary  focus is on the Trade Show and this appears to have the most benefits long‐term for the full manufacturing community.  CAMPS feels this offers an opportunity to launch an event that can become a sustainable event that is self‐funding, once it is  established. We feel this has the potential to grow and become known as the best event for the manufacturing community  to learn and access the latest technologies.       Page 3      Scope of Work     This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  Display regional SMMs to global leaders supporting Industry 4.0 applications and vendors. Showcase the Kent Valley for its  advanced manufacturing strengths, capabilities, and capacities.   Bullet 2 ‐ 30 Word Limit  Identify Industry 4.0 global leaders to present and emerging trends in advanced manufacturing.   Bullet 3 ‐ 30 Word Limit  Offer regional SMMs the opportunity to showcase their capabilities and capacities to global markets.   Bullet 4 ‐ 30 Word Limit  Integrate the staffing and training processes required to match skills with the changing technologies. Staffing will become  more technical and less unskilled and semi‐skilled.   Bullet 5 ‐ 30 Word Limit  Strengthen the full regional supply chains to support the global Original Equipment Manufacturers, such as Boeing, Blue  Origin, and Paccar. Additionally, support the supply chains partners of Amazon.    20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  Kent Valley Manufacturers will continue to be leaders in advanced manufacturing processes and technologies. CAMPS assist  in the identification and implementation of next‐generation “advanced manufacturing” processes.   Bullet 2 ‐ 30 Word Limit  Workforce skill changes and training requirement will be identified to engage the training community to meet future needs,  not only focus on past trends.   Bullet 3 ‐ 30 Word Limit  The Kent Valley will be recognized as the Innovation Center for Industry 4.0 processes and where to do advanced  manufacturing business.   Bullet 4 ‐ 30 Word Limit  d. Kent hospitality business will benefit from attendees for the trade show and after‐show connections to regional advanced  manufacturers.   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  Industry 4.0 Trade Show – 4Q 2020. If successful an ongoing annual event.     4.G.b Packet Pg. 111 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 22.  Success Measures  Bullet 1 ‐ 30 Word Limit  1,000 attendees at the Trade Show   Bullet 2 ‐ 30 Word Limit  5 Sponsorships – large OEMs (Original Equipment Manufacturers) such as Boeing, Paccar, and Amazon  50 Vendor Display registrations   Bullet 3 ‐ 30 Word Limit  25 regional manufacturers, such as CAMPS members to display specialized manufacturing capabilities  6 regional workforce and training providers.    23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  a. Professional Meetings  i. Round Tables, Technical Sessions, and Leadership Forums for 2020 are in process of being developed and 2020 will be  compiled in December 2019  b. Industry 4.0 Trade Show  i. October 2019 ‐ Planning committee being formed now.   ii. November 2019 ‐ Identification of potential sponsors and vendors ‐   iii. December 2019 – Extend an invitation to selected sponsors and vendors   iv. January 2020 – Selection and Invitation of Advanced Manufacturing company by name and capabilities  v. March 2020 – formally announced the Industry 4.0 Trade Show.  1. Social Media  2. Industry publications  3. Personal Invitations     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  1000      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  100 vendors      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.   4.G.b Packet Pg. 112 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 6  Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 113 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 4:10 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 4:09 pm  Response #: 19  Submitter ID: 21395  IP address: 70.99.233.156  Time to complete: 32 min. , 21 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Aerospace Industry Day with NASA     2.  Proposed Location, Event/Activity, if applicable unknown      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  10000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  20000    4.G.b Packet Pg. 114 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Thurston Economic Development Council Center for Business & Innovation       Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Michael Cade      7.  Title  Executive Director      8.  Mailing Address  4220 6th Ave SE Lacey, WA 98503     9.  Phone  360‐464‐6041      10.  Email  tscroggs@thurstonedc.com      11.  Federal Tax ID Number  90‐1561600       Page 2     Event/Activity Information    This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  The Aerospace Industry event was last held in Seattle in 2017 and attracted 150 attendees including buyers from NASA,  Boeing, Lockheed Martin, Teledyne Brown Engineering, JACOBS, and other large space prime contractors. The goal of the  event is to educate 300 businesses and innovators in the region about supplier opportunities with NASA and NASA primes.  NASA has selected our region to conduct this outreach because of our long history of supporting space missions and  because all the current innovation happening in "space valley" and the rest of our state. To promote the event, we are  recruiting partners to assist in communicating via email and social media information about the event to their members and  stakeholders. Current partners include Washington State Department of Commerce, Pacific NW Defense Coalition,  Washington Procurement Technical Assistance Center. Other partners may include Aerospace Futures Alliance and Pacific  NW Aerospace Association and others. Additional targeted e‐blasts will be sent to aerospace businesses in the tri‐state  4.G.b Packet Pg. 115 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 region of WA, OR, and ID who are registered to sell to the federal government. NASA has also committed to promoting the  event to their existing supply chain.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  Kent has a strong history of outer space innovation and that legacy is continuing today. Having a NASA related event in the  Valley helps tell this story to the 300 attendees and NASA officials who will be in attendance. Our opening remarks and  event program will provide an opportunity for Kent City officials to tout this amazing legacy.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  Economic development is a team sport. NASA is committed to coming to town for an outreach session in partnership with  our organization, but the event would be far less impactful if we didn't have partners to support it. We are seeking partners  from any and all outerspace and aerospace organizations and economic development professionals to help us frame the  agenda, recruit other speakers, and promote the event.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  One of the venues we are looking at is in Federal Way and another is in Renton. We may pursue LTAC funding from these  cities. The primary revenue from the event will be attendee fees, but we try to keep the fees reasonable to ensure the cost  of the event does not deter attendance for the small, local businesses.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  yes. If only partial funding is available we can increase the cost of the event to the attendees. For example, instead of  charging $75/person we might need to chart $125/person.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  A similar, smaller, event was held in 2017 at the Museum of Flight in Seattle. The event attracted 145 attendees, 20% of  which were from out of state. We hope to grow the event this year to attract 300 attendees. This adds value to our partner,  NASA, who is looking to grow their qualified supplier base. A larger event also adds value to the businesses of the Space  Valley region. These firms can meet and showcase their capabilities to each other, forge partnerships, and further foster  outer‐space innovation.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  Hold a successful aerospace event in Space Valley that attracts about 250 ‐ 350 attendees.   4.G.b Packet Pg. 116 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 Bullet 2 ‐ 30 Word Limit  Provide Space Valley firms opportunity to meet, network, and learn from representatives from NASA and NASA prime  contractors so that they can better position themselves to contribute to the supply chain.   Bullet 3 ‐ 30 Word Limit  Increase the number of Washington firms that are registered to sell to NASA and NASA prime contractors.   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  Increase the number of firms in Washington State that are successful in winning contracts with NASA and NASA primes. This  process takes time and persistence, but an event like this is a great starting point.   Bullet 2 ‐ 30 Word Limit  All attendees are exposed to the legacy Space Valley has related to supporting outer‐space missions.   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  NASA has set a date of June 9, 2020. We are working with their team on other potential options.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  250‐350 attendees will attend and be exposed to the Space Valley.   Bullet 2 ‐ 30 Word Limit  Survey results will indicate the event was of value to their firm.   Bullet 3 ‐ 30 Word Limit  Not answered     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  November 1, 2019 contracts signed with Venue, catering, sound, etc. Save the date is distributed to 2017 attendees and  others  November 15, 2019 Partnerships formalized with aerospace related organizations. Regular check in meetings are scheduled. January 1, 2019 Promotion begins through Washington Procurement Technical Assistance Center, PTAC, Pacific NW Defense  Coalition, and others. Social media content begins.   April 1, 2020 Agenda is finalized with NASA team members  June 9, 2020 Event is held     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  250‐350      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  25‐30 rooms (in 2017, we had 145 people and 20 people stayed overnight)      4.G.b Packet Pg. 117 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 118 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 5:27 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 5:26 pm  Response #: 20  Submitter ID: 21399  IP address: 146.129.252.126  Time to complete: 51 min. , 47 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit PR and Marketing Program to build Economic Growth and Promote Business Travel for Kent  Valley      2.  Proposed Location, Event/Activity, if applicable Kent Valley, WA      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  125000      4.  Total Project Cost  4.G.b Packet Pg. 119 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2 (Whole numbers, no  punctuation, ex. 400,  2000...)  125000      5.  Name of Organization  10 Word Limit City of Kent      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Michelle Wilmot; Bill Ellis      7.  Title  Economic Development Division      8.  Mailing Address  220 4th Ave. S.  Kent, WA 98032     9.  Phone  253‐856‐5709      10.  Email  mwilmot@kentwa.gov      11.  Federal Tax ID Number  91‐1934451       Page 2      Event/Activity Information   This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  We intend to seek the services of a firm with expertise in business promotion to drive economic growth and promote  business travel. Kent needs expertise in story placement with influential news media, influencer engagement, and  communication with relevant associations that can refer business to Kent. Our goals are to:    Establish Kent as the World’s Space Valley and hotbed of aerospace and manufacturing activity  4.G.b Packet Pg. 120 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3   Generate business and business tourism by placing stories in regional and national business publications (ie: Meetings &  Conventions)    Sustain media placements highlighting aerospace activity in Kent through ongoing earned media placements; we have a  great opportunity to leverage Kent's involvement in outer space exploration with the coming 50th anniversaries of Apollo  missions 15, 16, and 17, our state landmark nomination of the Lunar Rovers on the moon, and Blue Origin’s expansion, as  examples.    14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  By showcasing the great companies, like Blue Origin and Boeing, Hexcel, Omax, etc. that already call Kent home, we can  establish a brand for Kent Space Valley to attract new businesses and business travelers.    By drawing on the rich history of Kent, its workforce and current high‐profile businesses, we need a firm to craft narratives  that speak to a variety of audiences: local/regional (Seattle Times, King5, etc.); national (Forbes, Bloomberg); and industry  (Space News, Space Intel Report).    By creating narratives that speak to various business‐specific audiences, a firm can segment outreach to target stakeholders  that will drive the overall economic development of the area. Specifically, we want to drive interest from existing or new  aerospace companies looking to relocate or secure office space, or host space focused events in the area. This will have a  trickle‐down effect to include broader tourism benefiting hotels, restaurants, transportation companies, etc.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  We envision an ongoing partnership where the City provides information about developments and milestones in Kent  Valley, and the firm will develop the best strategies and channels to promote the content. We also would seek  support/involvement by Kent's corporate and business entities. In fact, we have successfully partnered with our neighboring  jurisdictions in Auburn, Renton, Tukwila and Pacific to collectively market Kent Valley as a premiere destination for  aerospace and advanced manufacturing. The thinking is we'll better compete as a unified group, one that collectively can  make its case far more effectively, than we can on our own.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  If approved, this program will be supported with Lodging Tax Fund. We strongly believe that the results of an ongoing  marketing program for the City/region will have the greatest impact overall on our economic growth and will benefit all  segments of our community — both business and leisure.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  While we'd seek a full proposal including detailed strategies to achieve our objectives, if only partial funding is available, the  scope of the project would be reduced and deliverables adjusted.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This is a continuation of an ongoing project we have to further establish Kent as the World’s Space Valley and hotbed of  aerospace and manufacturing activity. As well as to generate business and business tourism by placing stories in regional  and national publications (ie: Meetings & Conventions). And finally, to sustain media placements highlighting aerospace  activity in Kent through ongoing earned media placements.    4.G.b Packet Pg. 121 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4   Page 3      Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  Business promotion and marketing to drive economic growth and promote business travel.             Bullet 2 ‐ 30 Word Limit  Establish Kent as the World’s Space Valley and hotbed of aerospace and manufacturing activity   Bullet 3 ‐ 30 Word Limit  Generate business and business tourism by placing stories in regional and national publications (ie: Meetings & Conventions)  Bullet 4 ‐ 30 Word Limit  Sustain media placements highlighting aerospace activity in Kent through ongoing earned media placements; we have a  great opportunity to leverage Kent's involvement in outer space exploration with the coming 50th anniversaries of Apollo  missions 15, 16, and 17, our state landmark nomination of the Lunar Rovers on the moon, and Blue Origin’s expansion, as  examples.   Bullet 5 ‐ 30 Word Limit  Not answered     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  Quarterly communications plans aiming to obtain positive news coverage about Kent Valley's aerospace companies, and its  amenities including it specialized workforce, advanced manufacturing prowess and accessible location in the Seattle metro.  Bullet 2 ‐ 30 Word Limit  Establish Kent as the World’s Space Valley and hotbed of aerospace and manufacturing activity through ongoing media  placements, social media activitity   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  Marketing and promotion activities for the 2020 calendar year.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  Increased number of media placements, social media activity and brand awareness   Bullet 2 ‐ 30 Word Limit  4.G.b Packet Pg. 122 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 By showcasing the great companies, like Blue Origin and Boeing, Hexcel, Omax, etc. that already call Kent home, we can  establish a brand for Kent Space Valley to attract new businesses and business travelers.   Bullet 3 ‐ 30 Word Limit  New business activity, whether it is in new conferences holding their events here, or new companies expanding or growing  their operations here, would substantiate the value of this marketing effort.     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  Planning:  ‐ Develop detailed 1/4ly communications plans inclusive of rich history of Kent’s aerospace innovation, and focus on content  that establishes the region.  ‐ Meet with partners to consult on strategy and execution of PR and messaging.    Media Relations:  ‐ Maintain steady cadence of proactive and response media outreach to local, national and industry to garner coverage.  ‐ 2‐3 proactive media campaigns (per quarter)  ‐ Draft and distribute one press release to announce the branding of Kent Space Valley.  ‐ Vet editorial opportunities for participation.  ‐ Build valued relationships with reporters to continue lifecycle of coverage.  ‐ Unlimited response outreach  ‐ Unlimited delivery of prep materials and staffing of briefings    Counsel:  ‐Bi‐weekly account team syncs; quarterly media coverage recaps to include media placements, number of impressions and  social shares.  ‐ Ongoing team syncs, counsel and reporting    24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  NA      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  NA      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:  4.G.b Packet Pg. 123 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 6  If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 124 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 5:57 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 5:56 pm  Response #: 21  Submitter ID: 21401  IP address: 2603:3023:304:eb00:ae:ba6d:fe25:e324 Time to complete: 26 min. , 43 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Kent Chamber of Commerce Tourism Grant      2.  Proposed Location, Event/Activity, if applicable 524 W. Meeker St, Suite #100      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  35000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  50000    4.G.b Packet Pg. 125 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Kent Chamber of Commerce       Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Zenovia Harris       7.  Title  Chief Executive Officer       8.  Mailing Address  524 W. Meeker St Kent, Wa 98032     9.  Phone  253‐854‐1770 ext. 140      10.  Email  zharris@kentchamber.com      11.  Federal Tax ID Number  91‐0762912       Page 2     Event/Activity Information    This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Operational expenses for a tourism‐related facility operated by a non‐profit or the City   [×] Capital expenses for a tourism‐related facility owned or operated by the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  Activities (target audience)   1. Relocation Guide 4k copies printed (Kent residents 4k hard copies, quarterly updated digital format)  2. Diversity Conference & Hiring event – 2 days ‐ minority women in leadership conference/nontraditional careers/diversity  & equity (King County residents)   3. Tourism Information Center – upgrade to host events in the space (King County residents)  4. Visit Kent section on the website via Kentchamber.com enhancements (US)  5. Business Incubator Space– located at the Kent Chamber – 3 business stations – community hub – nonmembers &  4.G.b Packet Pg. 126 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 members use (King County residents)  6. Quarterly “best of” or “have you heard” Kent Video Series hosted on kentchamber.com, Facebook, social media,  members and non‐members (Kent Businesses Only)   1. Promotion  2. Facebook (recent promotion example ‐ Taste of Kent 2019 100.9k people reached, 5.2k responses) Yes 100k people  reached shared over 350 times in 40 days – all organic  3. Facebook Promotions ‐ $50.00 per event  4. EZTVspots – Commercial for events $1500.00 for concentrated commercial schedule   5. KdHall Communications PR contract – local news King % Kiro, etc. $5000 contract for 2 events (King 5 interview already  completed)  6. Direct mail   7. Aboard  8. Flyers  9. Local radio stations   10. YouTube Channel  11. Professional photography – directory, website etc  12. www.kentchamber.com website banners     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  1. Showcasing our diverse community leaders  2. Showcase our diverse employment opportunities   3. City of Kent and Chamber working together for the betterment of the City   4. Creating economic growth  5. Providing opportunities for business owners to use space at reasonable or no cost  6. upgrade to office space to be more inviting and business‐friendly  7. Highlight local businesses both member and non‐member businesses   8. Partnerships with non‐profit organizations such as the community in schools, KentHope, Northwest Harvest, etc.     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  The Kent Chamber has a commitment from and or is committed to partnering with the following companies to partner on  the events listed above:  EZTV Spots, Northwest Harvest, KentHope, Kent School district, Oberto, King 5 (via PR rep), KdHall Communications,  Showare Center, Kent Valley Chambers: Renton, Covington, SouthSide Auburn, American Heart Association volunteers,  Alaksa USA volunteers, BECU volunteers     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  The Kent COC has a robust membership involvement that funds our organization through sponsorships, memberships, and  in‐kind donations. The Kent Chamber is not applying for funds from another municipality. Two of the events will need to be  supported by additional sponsorships from non‐members.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  Yes, the project can be modified but at a significant cost and ability to provide events, services and constant contact with  community members. In 2019 the KCoC was only awarded 1/2 of the funds requested and that significantly decreased the  activities involved, couldn't highlight non‐members, no staff to focus on visitor center and updated information, a limited  number of directories but should be increased and increase on who it is sent to.     4.G.b Packet Pg. 127 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  Yes, this request is for ongoing project, much‐needed enhancements, and necessary expansion. With new Chamber  leadership after 10 years, the chamber is poised to adapt and succeed at creating innovative and diverse ways to highlight  Kent as the 3rd largest city in King County.   The chamber is looking to reach out to our diverse population with videos, youtube, and social media and still cater to our  community who value directories and such.   We have changed the directory release date from March to January to ensure the publication is in circulation the entire  year.   Increased committee to hand out and send out directories to surrounding chambers, rental space, real estate offices etc.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  This grant will help the chamber tell the story of kent and our legacy via events, newsletter publications, videos, radio, local  news and more. We want to be a one‐stop‐shop and provide a welcoming and tech‐savvy tourism Information Center to  showcase Kent businesses 24/7. The goal of this grant is to provide the Kent Valley and surrounding areas with highlights  and help Kent Chamber showcase of our diversity and unique role in economic development for the state of WA. This grant  will also allow the Chamber to reach both member and non‐member business owners to showcase why and how we are the  3rd largest city in King county.   Bullet 2 ‐ 30 Word Limit  Provide residents with a printed and digital copy of the Relocation Guide/ business directory. As the community changes the  online relocation guide a be changed quarterly to reflect our growth.   Bullet 3 ‐ 30 Word Limit  Provide Diversity & Inclusion Conference & Hiring event to showcase Kent's diversity in leadership and industry‐specific  hiring events Partner with Aerospace, advanced manufacturing companies, and temp agency to fill chronically unfilled  positions.   Bullet 4 ‐ 30 Word Limit  Provide Business Incubator Space that grassroots startups and small business owners can use to cultivate their businesses.   Bullet 5 ‐ 30 Word Limit  Highlight and bring awareness to all events quarterly “best of” or “have you heard” Kent Video Series (members & non‐ members) hosted on kentchamber.com, (Kent Businesses Only)     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  At the end of 2020 the Kent Chamber will have:   4 videos shot on location for multiple businesses in the Kent Valley  Press release on major news and radio to showcase and promote our events  Help tell the story of our aerospace legacy   Provide business with entry office space and help secure ket locations   Bullet 2 ‐ 30 Word Limit  4.G.b Packet Pg. 128 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 4K printed copies distributed in Kent and surrounding areas ‐over 5K shared online Updated quarterly  Informed residents   Bullet 3 ‐ 30 Word Limit  Bring local household names to the City of Kent for this event, recognize companies in Kent leading the way in D & I. Hire  event with small and large WA companies   40+ companies   1500+ attendees   Overnight stays   Bullet 4 ‐ 30 Word Limit  80% usage of incubator space quarter 2, 3 & 4  Help businesses thrive and allow use of our services ie internet, copy, computer, fax, etc.  Bullet 5 ‐ 30 Word Limit  Best of Best videos ‐   Partner with the City to choose which business to highlight  Both member and non‐member highlights  Partner with WCCE & AWB to determine industry leaders to promote  Partner with Mayor Ralph on video    21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  This will be an ongoing project with the tourism center, relocation guides, videos and newsletter. The events listed above  will all be completed by October 2020.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  3K ‐ 5K+ event attendees will be exposed to the jobs, business opportunities and diversity leaders available in the Kent  Valley.   Bullet 2 ‐ 30 Word Limit  Regional, state and national recognition of the innovation in Kent. Gain that spotlight in the media and to seek out  additional awards and recognition   Bullet 3 ‐ 30 Word Limit  Increase usership by 25% year over year in events and social media presence.     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  January 2020 ‐ December 2020 4k printed directories delivered. 5k+ electronic views on Kentchamber.com ‐Relocation  Guide  June 2020 Diversity Conference & Hiring event – 2 days ‐ minority women in leadership conference/nontraditional  careers/diversity & equity (King County residents)   Year‐round ‐ Tourism Information Center – upgrade to host events in the space (King County residents)  Year‐round ‐ Visit Kent section on website via Kentchamber.com enhancements (US)  Year‐round ‐ Business Incubator Space–  Jan, April July. October 2020 Quarterly “best of” or “have you heard of” Kent Video Series     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  6000+ (includes website and mail engagement)     25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  100 ‐500 (heavily relied on hiring and diversity events      4.G.b Packet Pg. 129 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 6 26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 130 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 6:34 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 6:34 pm  Response #: 21  Submitter ID: 21402  IP address: 146.129.252.126  Time to complete: 51 min. , 39 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Visit Kent Annual Tourism Marketing Program      2.  Proposed Location, Event/Activity, if applicable Facility nKent, WAame and address, city      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  136745      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  136745    4.G.b Packet Pg. 131 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit City of Kent / JayRay      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Michelle Wilmot; Bridget Baeth      7.  Title  ED Manager; Principal      8.  Mailing Address  City of Kent  220 4th Ave. S.  Kent, WA 98032    JayRay  535 Dock Street, Suite 205  Tacoma, WA 98702    9.  Phone  253‐856‐5709      10.  Email  mwilmot@kentwa.gov      11.  Federal Tax ID Number  91‐0883067       Page 2     Event/Activity Information   This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  Visit Kent is the annual tourism marketing program for the City of Kent. In 2020, Visit Kent will promote the city through an  integrated strategic marketing and communications program. This year will include the development of tourism assets that  will be used to promote Kent’s diverse culture through its global food scene. Tactics include: mobile optimization and  4.G.b Packet Pg. 132 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 maintenance of the website: visitkent.com; an annual marketing campaign to promote the Visit Kent Food Trails;  Collateral/promotional materials development; and social media. A targeted approach will help increase overall awareness  of Kent as a place for leisure and an ethnic food destination. Efforts will focus on bringing visitors to Kent during shoulder  seasons (October‐May) and encourage overnight stays, positioning Kent as a basecamp to the greater Seattle region.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  Visit Kent leverages storytelling, visuals and video to market Kent’s sense of place as a leisure destination—online and  offline. Visit Kent’s marketing promotions feature places to stay, places to eat, attractions, events, parks, trails, meetings  venues, sports, transporation options, convenient location, affordability, diverse culture and more! We collaborate with  local businesses to tell the story of Kent’s past and present through a travel blog, website, social media and advertising.  VisitKent.com features business listings and a strong call to action: Book Your Stay. A special campaign landing page:  TasteKent.com invites food enthuiasts to explore Kent’s diverse food scene.     Visit Kent earns local, regional and national attention for Kent—putting Kent in a positive spotlight. We know that what  makes a place a good place to live, also makes it a good place to visit! The two go hand‐in‐hand. As we grow awareness of  Kent as a place for fun, the community wins too!     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  Visit Kent works closely with The City of Kent, Kent Downtown Partnership, accesso ShoWare Center, Thunderbirds and Kent  Station to collaborate on messaging and coordinate marketing efforts, helping each other extend reach. We also work  closely with local tourism businesses including hotels, restaurants and attractions to help them tell their story through Visit  Kent’s marketing channels.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  None     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  Yes. Visit Kent would work closely with the City to determine priority of strategies and tactics for 2019 to make cuts from  annual program as needed.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  This request is to continue Visit Kent’s tourism leisure marketing program. In 2020 we recommend developing out tourism  assets that will create new product/enhance the Kent Food Trails including: Kent Food Trails brochure, Kent Food Trails  video series (which will give us new and engaging social media and website content, as well as dual up as commercials to run  during Thunderbirds games and in Visit Kent’s own digital campaign), Kent Food Trails photoshoot (needed to create  materials and update website). VisitKent.com is also nearly 3 years old! We’ve included budget to update plugins, increase  SEO and optimize for mobile. In addition to continuing marketing, we’ve also submitted an additional services budget  ($36,925) to include media relations—which is in addition to this $99,820. In order to create new promotions, we had to  eliminate a program (PR/Media Relations) to stay within budget. We think both marketing and PR are important, but if they  both can’t be funded this year, we’d opt to have 2020 be the year of asset development, and then 2021 can be the year of  PR to promote what’s been developed.       Page 3     4.G.b Packet Pg. 133 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4   Scope of Work     This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  Visit Kent will promote the city through an integrated strategic marketing and communications program including : mobile  optimization and maintenance of the website: visitkent.com; an annual marketing campaign to promote the Visit Kent Food  Trails; Collateral/promotional materials development; and social media   Bullet 2 ‐ 30 Word Limit  Development of tourism assets that will be used to promote Kent’s diverse culture through its global food scene.   Bullet 3 ‐ 30 Word Limit  Not answered   Bullet 4 ‐ 30 Word Limit  Not answered   Bullet 5 ‐ 30 Word Limit  Not answered     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  Website Services:  Bullet 2 ‐ 30 Word Limit  Social Media Services:  Bullet 3 ‐ 30 Word Limit  Marketing Services  Bullet 4 ‐ 30 Word Limit  Project Management  Bullet 5 ‐ 30 Word Limit  Media Relations Services    21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  Visit Kent is an ongoing, annual tourism marketing program for the 2020 calendar year.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  Increased awareness of Kent's global food offerings.   Bullet 2 ‐ 30 Word Limit  Increased visitors to Kent during shoulder seasons to encourage overnight stays   Bullet 3 ‐ 30 Word Limit  Visit Kent earns local, regional and national attention for Kent—putting Kent in a positive spotlight.     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  Website Services:  Maintain website to include events calendar, business listings, seasonal hero sliders (4) including a new "book your  stay" banner, seasonal map icons and incorporate new photos and Kent Food Trails storytelling on homepage copy.  ‐Annual hosting, domain, software and plug‐in subscriptions   ‐Annual technical support plan includes resolution of bugs/errors, uptime monitoring, fast website restore (when  down), necessary theme and plug‐in updates  4.G.b Packet Pg. 134 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 ‐Developer allowance to optimize website for responsiveness  ‐Campaign landing page development   ‐Project management to oversee hosting   ‐Website Survey   ‐Website survey incentive   ‐Annual report of visitor data collected     Social Media Services:  ‐Develop new social media strategy     Marketing Services:  ‐Develop annual Kent Food Trails Facebook campaign   ‐Create three sweepstakes as part of Annual Kent Food Trails Campaign   ‐Annual advertising allowance (drive traffic to VisitKent.com) and Facebook Ads Manager management  ‐Boosted posts allowance on social media channels to promote events and quarterly travel blogs  ‐Write quarterly foodie travel blog   ‐Design and write Kent Food Trails brochure,   ‐Develop Kent Food Trails video series  ‐Videographer costs t  ‐Video model incentive allowance for volunteers   ‐Kent Food Trails photoshoot (2, half‐day shoots plus travel) to take photos alongside videographer   ‐Printing allowance (5,000 quantity of brochures)  ‐Collateral hours allowance for producing Visit Kent ads for Thunderbirds advertising sponsorship  ‐Write and design quarterly visitor e‐newsletter  ‐Washington Tourism Alliance membership     Project Management:  ‐Develop project work plans, track goals and provide quarterly reports of campaigns and social media (4)  ‐Project status calls (4) with client (one per quarter)   ‐Strategy meetings (2) with client, in‐person    Media Relations Services  ‐Cision media database subscription   ‐Media itinerary development and hosting allowance  ‐PR Newswire (distribute one foodie tourism release   ‐Travel blogger/influencer campaign  trips).   ‐Travel & Words Conference:  ‐Provide monthly media report   ‐Portland Monthly Magazine advertorial   ‐Enhance Visit Kent Food Trails with "meet the tastemakers" content.     24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  NA      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  NA      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:  4.G.b Packet Pg. 135 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 6  Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 136 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 1 Bylin, Rhonda From:LTAC@KentWA.gov Sent:Monday, September 30, 2019 9:45 PM To:Wilmot, Michelle; Lodging Tax Advisory Committee; Ellis, William; Bylin, Rhonda; Kosen, Tanya Subject:City of Kent: LTAC Grant Application EXTERNAL EMAIL A new entry to a form/survey has been submitted.   Form Name: LTAC Grant Application ‐ Fall 2019 Date & Time: 09/30/2019 9:45 pm  Response #: 22  Submitter ID: 21403  IP address: 69.147.191.11  Time to complete: 33 min. , 24 sec.     Survey Details  Page 1      General Information     This grant application period is for activities and projects in 2020.Lodging Tax grant applications are submitted  electronically and must be received by midnight on Monday, September 30, 2019. If for some reason you’re unable to  submit the application online, please send your application and any possible attachments to LTAC@KentWA.gov.  Incomplete and/or late applications will not be considered.  All applications received become public records.    1.  Title of the Event/Activity  10 Word Limit Manufacturing Days Summit      2.  Proposed Location, Event/Activity, if applicable Kent, WA      3.  Grant Amount Requested  (Whole numbers, no  punctuation, ex. 400,  2000...)  35000      4.  Total Project Cost  (Whole numbers, no  punctuation, ex. 400,  2000...)  60000    4.G.b Packet Pg. 137 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 2   5.  Name of Organization  10 Word Limit Women in Manufacturing      Please ensure the individual listed below is authorized to sign financial contracts on behalf of your organization.    6.  First and Last Name  Jessica Kinman      7.  Title  Vice Chair      8.  Mailing Address  6227 95th PL SW  Mukilteo, WA 98275    Women in Manufacturing (National)  6363 Oak Tree Blvd.  Independence, OH 44131    9.  Phone  360‐454‐8211      10.  Email  JKN6@3ds.com      11.  Federal Tax ID Number  81‐0921604       Page 2     Event/Activity Information    This information will be referenced by the Lodging Tax Advisory Committee during the grant application review  period.  Keep your responses within the word limits. (You might consider drafting responses in a word processor and  copying to the online form).  Portions of responses exceeding the word limit may not be considered.     12.  Check all categories that apply to this application: [×] Leisure or business tourism promotion/marketing by a non‐profit or the City [×] Operational expenses for a tourism‐related facility operated by a non‐profit or the City   [×] Capital expenses for a tourism‐related facility owned or operated by the City [×] Marketing and/or operation of a special event or conference designed to attract leisure or business travelers   13.  Describe your business or leisure travel‐related activity or event and target audience. What methods will you use to  promote your project/event to business and leisure travelers (ex. mailings, advertising, social media, etc)?  250 Word Limit  Women in Manufacturing Washington Chapter would like to host a two‐day Manufacturing Day Summit to take place in the  City of Kent in October 2020. Target audiences will be local and non‐local organizations, manufacturing companies and  4.G.b Packet Pg. 138 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 3 supporting organizations at both the corporate level and the individual level. Advertising will be done through social media  on various LinkedIn pages, WIM’s and partnering organization’s websites, and flyers will be distributed to company focals.     14.  How does your project/event promote a positive image for Kent as business or leisure destination?  250 Word Limit  Our event promotes Kent as a leader in the Manufacturing industry and a great place to do business by show casing the  growing number of large and well‐known companies present as well as the diversity that the Manufacturing Industry has to  offer in Kent. As the 2nd largest industrial park on the West Coast and the 3rd largest distribution/warehouse area in the  nation, the City of Kent would be a great sponsorship to our Manufacturing Days Summit that will focus on Manufacturing in  all industries and all types. We will be showing casing this diversity through our multiple Day 1 Plant Tours (see attached  agenda for more information).     15.  What kind and degree of partnership does the project/event exhibit (volunteer involvement, interjurisdictional,  corporate, business and/or civic organization support)?  250 Word Limit  Partnership is very important for this event. We will be looking for volunteer involvement to help run the event. Corporate,  Business and Civic partnerships to advertise and leverage resources for the event would be useful. We will be looking to the  City of Kent for support in bringing in their local companies to participate at the business level, as well as possible support  on using Showare for the event space. Partnerships outside of the city will include other local organizations such as PNAA,  PNDC, AFA, WSSC and WIM Chapters, to help bring in people to plan and additional sponsorship as needed.     16.  What other revenue sources will be used to support this project/event?Are you applying for Lodging Tax Funds from  another municipality?  If yes, list the other jurisdiction(s) and amount(s) requested.  250 Word Limit  Revenue from attendee registrations, additional sponsorships from local companies that will be participating at the event  and additional organizations will be considered. There will not be any additional Lodging Tax Funds applied for.     17.  If only partial funding is available, can the project/event be modified?Please explain how.  250 Word Limit  Yes, the event can be modified as needed, options would be going from two days to one day or looking for additional venues  that are provided at a lower costs, but we feel this would lose value of the two‐day summit content to the participants and  lower the interest from those traveling outside the area.     18.  Is this funding request for a new project/event or to continue or expand an ongoing project/event?  If the proposal is  associated with an existing project/event ‐ in operation for more than three years ‐ it must be for expansion or  enhancements that are clearly defined or measurable.   Please describe.    250 Word Limit  The request is for a new event on two accounts. One, the City of Kent has not hosted a Manufacturing Summit to our  organizations knowledge and this will be WiM Washington Chapter’s first summit.       Page 3     Scope of Work    This information will be used to generate a one‐page Scope of Work for contracting purposes if your event/activity is  awarded funds.  Please summarize your responses into bulletized lists within the prescribed word limits.  Each point  should reference key objectives or milestones.     19.  Goals  Bullet 1 ‐ 30 Word Limit  4.G.b Packet Pg. 139 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 4 Provide exposure to companies and individuals on what is offered and available in regards to Manufacturing in the Kent area  and have companies and organizations share their experiences.   Bullet 2 ‐ 30 Word Limit  Plan and execute a two‐day Manufacturing Days Summit event in Kent for October 2020.   Bullet 3 ‐ 30 Word Limit  Conduct a minimum of 4 local plant tours of Manufacturing companies covering different industries.   Bullet 4 ‐ 30 Word Limit  Set‐up and plan traveling dinners for those attendees that pre‐register.   Bullet 5 ‐ 30 Word Limit  Identify and bring in a minimum of 5 speakers/panelist for main and breakout sessions to address event attendees.     20.  Outcomes / Deliverables  Bullet 1 ‐ 30 Word Limit  As a Women in Manufacturing organization, our organization will promote Kent as a diverse leader in the Manufacturing  Industry and will share their vision to grow opportunities for manufacturing companies and individuals looking for  manufacturing careers to our internal network of 2,500 members representing nearly 900 manufacturing companies and to  external organizations and schools within the region.   Bullet 2 ‐ 30 Word Limit  WiM will promote the City of Kent as a Gold Sponsorship and offer the full sponsorship packaging, continued advertising and  available attendee slots for future WiM Washington events.   Bullet 3 ‐ 30 Word Limit  WiM Washington Chapter will promote internally to their 21 chapters and 2,500 members.   Bullet 4 ‐ 30 Word Limit  WiM Washington Chapter will promote externally to their current and growing 134 LinkedIn followers, local WIM Corporate  sponsored companies and partner organizations   Bullet 5 ‐ 30 Word Limit  WiM Washington Chapter will conduct a post‐event customer experience survey.     21.  Estimated Completion Date  Bullet 1 ‐ 30 Word Limit  Marketing and promotion for the October 2020 Manufacturing Days Summit will begin once grant approval has been  obtained allowing confirmation that Kent will be the location and will continue until the event conclusion, with post‐event  media mentions.     22.  Success Measures  Bullet 1 ‐ 30 Word Limit  Event check‐in vs registered attendees   Bullet 2 ‐ 30 Word Limit  Net Promoter Score (1‐10) from Post‐Event survey   Bullet 3 ‐ 30 Word Limit  Social media mentions #KentMFGDays2020     23.  Outline the timeline and milestones for project completion into a list.Include dates and expectations for key activities. 250 Word Limit  Jan 2020: Confirm grant approval  Jan 15, 2020: Announce Save the Date and Kent partnership at our WiM Q1 Event  Feb 2020: Confirm Venue location and Dates  Feb 2020: Start Advertising Externally  June 2020: Confirm Speakers & Breakout Session topics  June 2020: Confirm MFG Company Tours & Transportation  Aug 2020: Lock in Agenda Topics  Sept 2020: Identify & Confirm Catering  Oct 2020: Event  Oct 2020: Post event survey follow‐up    4.G.b Packet Pg. 140 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) 5 24.  What is the projected overall attendance at your proposed event/activity? 10 Word Limit, number or  range acceptable  200      25.  What is the projected number of attendees who will stay in Kent overnight in paid accommodations?   10 Word Limit, number or  range acceptable  20      26.  Additional Forms  If your application is awarded a grant, these forms are required for contracting purposes.  To expedite the process, please  submit the following forms to LTAC@KentWA.gov:   Vendor Form for Grant Recipient (PDF)    Form W‐9 (PDF)    Copy of Current Insurance Certificate.  While not required at time of application, grant awardees must obtain  levels of insurance prescribed in Insurance Requirements for LTAC Grant Agreement (PDF)   You may also submit any supporting documentation (presentations, reports, links, etc) to LTAC@KentWA.gov.    Be sure to note the name of your organization and activity/project referenced in your application in the email subject  line.  Keep the size of each email, with attachments, to less than 10 MB.    27.  I am an authorized agent of the nonprofit and/or public organization/agency applying for funding. I understand that:   If awarded, my organization will enter into a contract with the City of Kent and provide liability insurance for the  duration of the contract naming the City as an additional insured.    Half of the grant funds, unless otherwise specified, will be provided once the contract is executed. The remaining  half will be reimbursed after the activity/event and a signed reimbursement invoice, copies of receipts over $100  have been submitted to the City.     My organization will be required to submit a report documenting economic impact results in a format  determined by the City.   The certification field is required and cannot be left blank.  [×]           Thank you,  City of Kent   This is an automated message generated by the Vision Content Management System™. Please do not reply directly to this email.  4.G.b Packet Pg. 141 Attachment: Fall 2019 Application Packet (2018 : Lodging Tax Advisory Committee Grants - Award) LODGING TAX ADVISORY COMMITTEE 220 Fourth Ave S Kent, WA 98032 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Appoint Erin McCallum to the Lodging Tax Advisory Committee - Confirm MOTION: Confirm the appointment of Erin McCallum to the Lodging Tax Advisory Committee for a three-year term that will expire on September 11, 2022. SUMMARY: The Lodging Tax Advisory Committee serves in an advisory capacity to the Mayor and City Council, and makes reports and recommendations regarding the expenditure of lodging tax revenues. The program is designed to fund the marketing, operation and promotion of activities, events or projects that promote Kent as a destination for business or leisure activity, and ultimately bring more people to the city. Committee membership is comprised of four members appointed by the City Council who represent businesses required to collect tax, and four members appointed by the City Council who are people involved in activities authorized to receive revenue under Chapter 67.28 RCW; and the council president appoints a member of the council to serve as a member of and to chair the Lodging Tax Advisory Committee. Organizations representing businesses required to collect tax and organizations involved in activities authorized to receive revenue under said tax, as well as local agencies involved in tourism and promotion, may submit recommendations for membership on the committee. The Lodging Tax Advisory Committee has selected Erin McCallum from an applicant pool of five for a three-year term that will expire on September 11, 2022 McCallum is the president of First Washington, a non-profit agency headquartered in Kent which seeks to inspire young people to be science and technology leaders. McCallum has spent 25 years successfully raising more than $162 million for community organizations and is a proven leader in non-profit and other fund-raising communities. The mentors, coaches and volunteers she works with inspire her every day as they work to ignite and excite Washington youth to find their passion for STEM. BUDGET IMPACT: None 4.H Packet Pg. 142 SUPPORTS STRATEGIC PLAN GOAL: Thriving City 10/10/19 Lodging Tax Advisory Committee RECOMMENDED TO COMMITTEE OF THE WHOLE 4.H Packet Pg. 143 FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Payment of Bills - Approve MOTION: Approve the Payment of Bills SUMMARY: SUPPORTS STRATEGIC PLAN GOAL: Thriving City, Sustainable Services 4.I Packet Pg. 144 FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: September 2019 Monthly Financial Report - Information Only SUMMARY: Michelle Ferguson, Interim Financial Planning Manager, will report out the September 2019 financial report. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. September 2019 Monthly Report (PDF) 4.J Packet Pg. 145 2019 Adj Budget 2019 YTD 2019 Est Actual Variance Favorable (Unfavorable) %Variance Favorable (Unfavorable) Revenues 107,734,580 77,764,778 112,461,420 4,726,840 4.4% Expenditures 108,603,877 68,305,680 108,032,887 570,990 0.5% Net Revenues Less Expenditures (869,297) 9,459,098 4,428,533 5,297,830 Beginning Fund Balance 23,341,440 23,341,440 Ending Fund Balance 22,472,143 27,769,973 Ending Fund Balance Detail: General Fund Reserves 22,170,933 26,776,953 20.4%24.8% Restricted for Annexation 301,210 993,020 Revenue Overview Expenditures Overview Required Ending Fund Balance Calculation Estimated Expenditures for 2019 (from above)108,032,887 18.0% 18% GF Ending Fund Balance 19,445,920 Through September, all departments are remaining fairly close to budget with an overall budget variance of $571 thousand or 0.5%. September 2019 Monthly Financial Report City of Kent, Washington General Fund Overview Summary Analysis through September shows an overall positive budget variance of $5.3 million. The budgeted use of fund balance is offset by the positive budget variance of $5.3 million, creating a net surplus of $4.4m. General Fund Reserves are estimated to end the year at $26.8 million, or 24.8% of estimated 2019 expenditures. Revenues are estimated to end the year approximately $4.7 million (4.4%) higher than budgeted. 2.06 0.83 0.64 4.13 7.65 9.46 11.91 18.92 20.65 21.67 26.78 0.00 5.00 10.00 15.00 20.00 25.00 30.00 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Est. 2019 General Fund Ending Fund Balance 10-year History (excluding Annexation)$ in millions Page 1 of 14 4.J.a Packet Pg. 146 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) Revenue Categories 2019 Adj Budget 2019 YTD 2019 Est Actual Variance Favorable (Unfavorable) %Variance Favorable (Unfavorable) Taxes: Property 29,978,040 17,262,614 30,117,730 139,690 0.5% Sales & Use 21,770,980 19,582,047 25,306,090 3,535,110 16.2% Utility 19,596,150 14,478,653 19,108,590 (487,560) -2.5% Business & Occupation 11,500,000 6,049,391 12,018,620 518,620 4.5% Other 882,650 478,402 857,970 (24,680) -2.8% Licenses and Permits 7,082,370 5,711,936 7,640,980 558,610 7.9% Intergovernmental Revenue 6,735,580 5,659,715 6,453,500 (282,080) -4.2% Charges for Services 6,001,180 5,465,708 6,628,070 626,890 10.4% Fines and Forfeitures 1,113,790 828,003 1,105,480 (8,310) -0.7% Miscellaneous Revenue 2,158,110 2,210,678 2,274,390 116,280 5.4% Transfers In 915,730 37,631 950,000 34,270 3.7% Total Revenues 107,734,580 77,764,778 112,461,420 4,726,840 4.4% September 2019 Monthly Financial Report City of Kent, Washington General Fund Overview - Revenues Variance analysis for revenues is provided for particular line items or those in which the estimated actual amount differs from the budgeted amount by at least 10% or minimum of $500,000. Variance Notes Licenses & Permits: $559k favorable variance due primarily to increased building permits ($420k), fire permits ($209k), & business licenses ($58k), offset by decreases in franchise fees ($53k) & street permits ($72k). Charges for Services: $627k favorable variance due to increased plan check revenues ($747k) & general gov svcs ($8k), offset by a decrease in utility & environmental ($40k), public safety ($40k), & culture/rec ($50k) charges. Sales & Use Tax: $3.5m favorable variance due to higher than anticipated sales tax revenues, including $617k in annexation sales tax revenue, due to a strong construction economy. Business & Occupation Tax: $519k favorable variance due to higher voluntary disclosures and the impact of recent audits. 2019 Estimated General Fund Revenues Property Taxes 27% Sales Taxes 22% Utility Taxes 17% B&O Taxes 10% Other Taxes 0.8% Licenses and Permits 7% Intergovernmental 6% Charges for Services 6% Fines and Forfeits 1% Misc & Transfers In 3% Other 16% Page 2 of 14 4.J.a Packet Pg. 147 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) Prior Year Revenues Budgeted Revenues Actual Revenues January 5,721 6,217 6,540 February 5,542 5,548 5,521 March 7,432 8,271 7,624 April 18,343 17,458 20,431 May 8,891 7,925 9,230 June 6,778 6,754 6,226 July 8,084 7,511 8,682 August 5,496 5,737 6,437 September 6,935 7,279 7,074 October 19,388 18,076 0 November 8,117 7,124 0 December 10,353 9,835 0 Total 111,081 107,735 77,765 Prior Year Revenues Budgeted Revenues Actual Revenues January 0 10 32 February 213 225 230 March 736 953 866 April 12,768 12,204 12,268 May 1,860 2,172 2,730 June 121 158 128 July 269 111 87 August 104 110 80 September 327 591 842 October 11,934 11,603 0 November 1,432 1,589 0 December 207 251 0 Total 29,971 29,978 17,263 Prior Year Revenues Budgeted Revenues Actual Revenues January 1,761 1,626 2,060 February 2,045 2,037 2,485 March 1,810 1,611 2,058 April 1,604 1,564 1,788 May 2,074 1,834 2,244 June 2,019 1,618 1,765 July 2,000 1,752 2,331 August 2,152 1,966 2,540 September 2,066 1,808 2,310 October 2,056 1,811 0 November 2,261 1,983 0 December 2,851 2,162 0 Total 24,699 21,771 19,582 September 2019 Monthly Financial Report City of Kent, Washington General Fund Revenues ($ in Thousands) All Revenues Sources Property Tax Sales Tax $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act Page 3 of 14 4.J.a Packet Pg. 148 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) September 2019 Monthly Financial Report City of Kent, Washington General Fund Revenues ($ in Thousands) Prior Year Revenues Budgeted Revenues Actual Revenues January 1,860 2,082 1,887 February 1,771 1,748 1,583 March 1,719 1,669 1,680 April 1,737 1,840 1,707 May 1,602 1,542 1,575 June 1,447 1,419 1,450 July 1,647 1,739 1,639 August 1,482 1,482 1,477 September 1,560 1,681 1,481 October 1,427 1,479 0 November 1,537 1,494 0 December 1,499 1,422 0 Total 19,289 19,596 14,479 Prior Year Revenues Budgeted Revenues Actual Revenues January 1 6 2 February 3 14 2 March 33 261 48 April 322 1,785 2,479 May 1,688 844 543 June 223 175 81 July 2,011 2,286 2,637 August 340 446 665 September 145 129 70 October 2,100 2,530 0 November 252 417 0 December 3,378 3,491 0 Total 10,496 12,383 6,528 Prior Year Revenues Budgeted Revenues Actual Revenues January 2,099 1,895 2,560 February 1,510 935 1,221 March 3,135 2,775 2,972 April 1,912 1,690 2,189 May 1,667 1,550 2,139 June 2,968 2,858 2,801 July 2,157 1,737 1,987 August 1,419 1,425 1,675 September 2,836 2,727 2,370 October 1,870 1,975 0 November 2,634 1,486 0 December 2,417 2,954 0 Total 26,625 24,007 19,914 Utility Tax Other Taxes Other Revenues (Intergovernmental, Licenses & Permits, Charges for Service, Fines & Forfeits, and Misc Revenues) $0 $5,000 $10,000 $15,000 $20,000 $25,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act $0 $2,000 $4,000 $6,000 $8,000 $10,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 19 Bud 18 Act 19 Act Page 4 of 14 4.J.a Packet Pg. 149 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) Department 2019 Adj Budget 2019 YTD 2019 Est Actual Variance Favorable (Unfavorable) %Variance Favorable (Unfavorable) City Council 439,300 292,078 397,000 42,300 9.6% Mayor's Office/City Clerk 3,005,410 1,985,330 2,996,900 8,510 0.3% Economic & Community Dev 7,374,150 5,088,302 7,072,500 301,650 4.1% Finance 3,343,250 2,517,908 3,321,900 21,350 0.6% Fire Contracted Services 3,905,690 2,938,746 3,924,377 (18,687) -0.5% Human Resources 2,204,290 1,535,873 2,090,400 113,890 5.2% Information Technology 550,840 385,716 529,800 21,040 3.8% Law 1,828,780 1,318,024 1,787,000 41,780 2.3% Municipal Court 3,516,080 2,666,194 3,564,300 (48,220) -1.4% Parks, Recreation & Comm Svcs 19,149,947 13,502,284 18,667,300 482,647 2.5% Police 42,803,350 32,134,194 43,277,200 (473,850) -1.1% Public Works 1,142,280 844,834 1,063,700 78,580 6.9% Non-Departmental 19,340,510 3,096,196 19,340,510 Total Expenditures 108,603,877 68,305,680 108,032,887 570,990 0.5% September 2019 Monthly Financial Report City of Kent, Washington General Fund Overview - Expenditures Variance analysis for expenditures is provided for particular departments or those in which the estimated actual amount differs from the budgeted amount by at least 10% or a minimum of $500,000. Variance Notes None. City Council 0.4% Mayor/CC 3% ECD 7% Finance 3% Fire Contracted Services 4% Human Resources 2%I.T. 0.5% Law 2% Municipal Court 3% Parks, Recreation & Comm Svcs 17% Police 40% Public Works 1% Non-Departmental 18% Other 8% 2019 Estimated General Fund Expenditures Page 5 of 14 4.J.a Packet Pg. 150 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 2019 2019 Actual Actual Adj Budget YTD Est Actual Beginning Fund Balance 19,987,828 21,595,175 23,341,440 23,341,440 23,341,440 Revenues Taxes: Property 22,999,864 29,971,155 29,978,040 17,262,614 30,117,730 Sales & Use 21,109,277 24,699,301 21,770,980 19,582,047 25,306,090 Utility 19,648,349 19,289,162 19,596,150 14,478,653 19,108,590 Business & Occupation 9,141,800 9,422,048 11,500,000 6,049,391 12,018,620 Other 900,663 1,074,356 882,650 478,402 857,970 Licenses and Permits 6,962,130 7,557,658 7,082,370 5,711,936 7,640,980 Intergovernmental Revenue 8,102,414 7,919,860 6,735,580 5,659,715 6,453,500 Charges for Services 7,328,567 6,602,681 6,001,180 5,465,708 6,628,070 Fines and Forfeitures 1,549,964 1,360,976 1,113,790 828,003 1,105,480 Miscellaneous Revenue 2,241,585 2,233,777 2,158,110 2,210,678 2,274,390 Transfers In 934,128 950,000 915,730 37,631 950,000 Total Revenues 100,918,740 111,080,973 107,734,580 77,764,778 112,461,420 Expenditures City Council 349,577 344,160 439,300 292,078 397,000 Mayor's Office/City Clerk 2,745,792 2,759,974 3,005,410 1,985,330 2,996,900 Economic & Community Dev 5,841,098 6,675,576 7,374,150 5,088,302 7,072,500 Finance 2,522,554 3,061,472 3,343,250 2,517,908 3,321,900 Fire Contracted Services 3,668,180 3,619,385 3,905,690 2,938,746 3,924,377 Human Resources 1,835,276 2,075,553 2,204,290 1,535,873 2,090,400 Information Technology 521,151 506,265 550,840 385,716 529,800 Law 1,600,451 1,673,438 1,828,780 1,318,024 1,787,000 Municipal Court 3,128,652 3,442,107 3,516,080 2,666,194 3,564,300 Parks, Recreation & Comm Svcs 16,655,356 17,992,171 19,149,947 13,502,284 18,667,300 Police 37,167,622 39,315,958 42,803,350 32,134,194 43,277,200 Public Works 1,111,563 1,155,562 1,142,280 844,834 1,063,700 Non-Departmental 22,164,122 26,706,702 19,340,510 3,096,196 19,340,510 Total Expenditures 99,311,394 109,328,323 108,603,877 68,305,680 108,032,887 Net Revenues less Expenditures 1,607,347 1,752,650 (869,297) 9,459,098 4,428,533 Ending Fund Balance 21,595,175 23,347,825 22,472,143 32,800,538 27,769,973 Ending Fund Balance Detail: General Fund Reserves 20,654,415 21,666,605 22,170,933 26,776,953 based on same year actuals/budget 20.8% 19.8% 20.4% 24.8% Restricted for Annexation 940,760 1,681,220 301,210 993,020 September 2019 Monthly Financial Report City of Kent, Washington General Fund Page 6 of 14 4.J.a Packet Pg. 151 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 % of thru September thru September thru September Budget Revenues Taxes: Property 12,780,605 16,397,937 17,262,614 864,677 5.3%57.6% Sales & Use 15,587,111 17,531,018 19,582,047 2,051,029 11.7%89.9% Utility 15,038,126 14,825,356 14,478,653 (346,703) -2.3%73.9% Business & Occupation 4,517,379 4,162,723 6,049,391 1,886,669 45.3%52.6% Other 488,737 602,759 478,402 (124,357) -20.6%54.2% Licenses and Permits 4,801,451 5,505,780 5,711,936 206,155 3.7%80.7% Intergovernmental Revenue 5,995,214 5,940,770 5,659,715 (281,055) -4.7%84.0% Charges for Services 5,412,661 5,253,143 5,465,708 212,565 4.0%91.1% Fines and Forfeitures 1,291,886 1,163,454 828,003 (335,451) -28.8%74.3% Miscellaneous Revenue 1,620,138 1,840,136 2,210,678 370,542 20.1%102.4% Transfers In - - 37,631 37,631 4.1% Total Revenues 67,533,308 73,223,076 77,764,778 4,541,702 6.2%72.2% Expenditures City Council 262,700 271,519 292,078 20,560 7.6%66.5% Mayor's Office/City Clerk 1,653,384 1,942,992 1,985,330 42,338 2.2%66.1% Economic & Community Dev 4,239,670 4,997,418 5,088,302 90,884 1.8%69.0% Finance 1,853,192 2,302,813 2,517,908 215,095 9.3%75.3% Fire Contracted Services 2,597,779 2,603,589 2,938,746 335,157 12.9%75.2% Human Resources 1,304,970 1,549,060 1,535,873 (13,187) -0.9%69.7% Information Technology 376,304 378,030 385,716 7,686 2.0%70.0% Law 1,173,496 1,248,781 1,318,024 69,242 5.5%72.1% Municipal Court 2,339,125 2,490,400 2,666,194 175,794 7.1%75.8% Parks, Recreation & Comm Svcs 12,347,413 12,940,567 13,502,284 561,717 4.3%70.5% Police 27,378,546 29,120,023 32,134,194 3,014,171 10.4%75.1% Public Works 815,896 850,679 844,834 (5,845) -0.7%74.0% Non-Departmental 4,088,491 6,789,837 3,096,196 (3,693,640) -54.4%16.0% Total Expenditures 60,430,967 67,485,707 68,305,680 819,972 1.2%62.9% *General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance Variance September 2019 Monthly Financial Report City of Kent, Washington General Fund Year-to-Year Month Comparison 2019-18 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 Property Taxes Sales & Use Taxes Utility Taxes Other Revenues GF Revenues thru September 2017 2018 2019 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 Police Parks *General Govt. ECD Non-Dept & Other GF Expenditures thru September 2017 2018 2019 Page 7 of 14 4.J.a Packet Pg. 152 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2019 2019 2019 2019 Beginning Fund Balance Estimated Revenues Estimated Expenditures Ending Fund Balance Operating revenues and expenditures only; capital and non-capital projects are excluded. General Fund 23,341,440 112,461,420 108,032,887 27,769,973 Street Fund 5,416,967 19,951,110 19,630,190 5,737,887 LEOFF 1 Retiree Benefits 1,872,112 1,386,060 1,376,040 1,882,132 Lodging Tax 336,765 320,670 510,790 146,645 Youth/Teen Programs 91,846 957,730 957,730 91,846 Capital Resources 15,599,192 20,326,940 22,601,850 13,324,282 Criminal Justice 7,247,796 6,377,930 6,087,720 7,538,006 ShoWare Operating 2,563,460 1,159,000 1,193,150 2,529,310 Other Operating 587,401 112,670 112,670 587,401 Councilmanic Debt Service 1,451,046 10,266,810 9,803,310 1,914,546 Special Assessments Debt Service 479,916 1,305,380 1,119,460 665,836 Water Utility 20,822,197 31,446,310 36,221,310 16,047,197 Sewer Utility 6,065,234 32,720,990 31,667,540 7,118,684 Drainage Utility 18,326,743 26,128,920 28,282,230 16,173,433 Solid Waste Utility 466,749 917,570 874,520 509,799 Golf Complex (451,910) 2,500,000 2,570,000 (521,910) Fleet Services 5,869,149 7,032,200 7,593,290 5,308,059 Central Services 15,044 378,820 347,560 46,304 Information Technology 3,348,099 8,991,530 9,078,180 3,261,449 Facilities 2,316,961 5,805,540 4,978,170 3,144,331 Unemployment 1,401,222 160,690 249,900 1,312,012 Workers Compensation 3,478,730 1,200,260 1,295,740 3,383,250 Employee Health & Wellness 3,886,427 15,502,710 13,944,690 5,444,447 Liability Insurance 878,314 2,065,130 2,121,690 821,754 Property Insurance 607,537 1,389,600 1,253,610 743,527 General Fund Special Revenue Funds Debt Service Funds Enterprise Funds Internal Service Funds Fund Balances September 2019 Monthly Financial Report City of Kent, Washington Page 8 of 14 4.J.a Packet Pg. 153 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 2019 2019 Actual Actual Budget YTD Est Actual Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. Street Fund Revenues 14,407,771 15,241,855 17,345,420 10,318,440 19,951,110 Expenditures 12,511,397 15,698,374 19,630,192 10,975,126 19,630,190 Net Revenues Less Expenditures 1,896,373 (456,519)(2,284,772)(656,686)320,920 LEOFF 1 Retiree Benefits Revenues 1,285,285 1,948,504 1,179,590 830,718 1,386,060 Expenditures 1,163,174 1,372,764 1,423,000 1,020,632 1,376,040 Net Revenues Less Expenditures 122,111 575,740 (243,410)(189,914)10,020 Lodging Tax Revenues 316,975 320,774 294,830 221,038 320,670 Expenditures 328,804 441,566 510,790 345,400 510,790 Net Revenues Less Expenditures (11,830)(120,791)(215,960)(124,361)(190,120) Youth/Teen Programs Revenues 955,757 928,958 957,730 687,613 957,730 Expenditures 942,000 942,000 957,730 957,730 Net Revenues Less Expenditures 13,757 (13,042)687,613 Capital Resources Revenues 19,948,247 22,962,097 16,169,310 13,127,221 20,326,940 Expenditures 15,579,639 23,009,239 22,601,850 3,542,332 22,601,850 Net Revenues Less Expenditures 4,368,607 (47,142)(6,432,540)9,584,889 (2,274,910) Criminal Justice Revenues 6,032,589 5,141,297 6,300,130 4,232,269 6,377,930 Expenditures 4,533,302 5,090,504 6,087,720 4,252,835 6,087,720 Net Revenues Less Expenditures 1,499,287 50,792 212,410 (20,566)290,210 ShoWare Operating Revenues 1,355,226 1,502,759 1,150,000 205,863 1,159,000 Expenditures 1,067,836 1,373,763 1,423,790 744,287 1,193,150 Net Revenues Less Expenditures 287,390 128,996 (273,790)(538,424)(34,150) Other Operating Revenues 129,338 133,288 112,670 112,670 Expenditures 40,094 72,045 112,670 114,769 112,670 Net Revenues Less Expenditures 89,244 61,243 (114,769) Councilmanic Debt Service Revenues 10,781,229 10,535,010 10,266,810 2,510,901 10,266,810 Expenditures 10,316,403 10,070,185 9,803,310 2,543,199 9,803,310 Net Revenues Less Expenditures 464,826 464,826 463,500 (32,298)463,500 Special Assessment Debt Service Revenues 1,979,573 1,458,264 1,305,380 732,847 1,305,380 Expenditures 2,585,818 1,561,009 1,119,460 441,072 1,119,460 Net Revenues Less Expenditures (606,245)(102,745)185,920 291,775 185,920 Debt Service Funds September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Special Revenue Funds Page 9 of 14 4.J.a Packet Pg. 154 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 2019 2019 Actual Actual Budget YTD Est Actual Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Water Utility Revenues 28,209,235 29,438,960 29,589,060 23,132,992 31,446,310 Expenditures 26,577,932 28,004,249 36,221,310 14,308,412 36,221,310 Net Revenues Less Expenditures 1,631,303 1,434,710 (6,632,250)8,824,580 (4,775,000) Sewer Utility Revenues 31,820,310 24,751,019 32,720,990 Expenditures 31,667,540 21,584,230 31,667,540 Net Revenues Less Expenditures 152,770 3,166,789 1,053,450 Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018. Drainage Utility Revenues 54,240,288 57,343,023 24,321,620 19,255,418 26,128,920 Expenditures 49,060,469 56,879,160 29,677,130 11,154,324 28,282,230 Net Revenues Less Expenditures 5,179,819 463,863 (5,355,510)8,101,094 (2,153,310) Solid Waste Utility Revenues 754,868 799,794 892,980 606,497 917,570 Expenditures 577,964 812,476 874,520 547,285 874,520 Net Revenues Less Expenditures 176,904 (12,682)18,460 59,212 43,050 Golf Complex Revenues 3,027,079 9,229,538 2,819,210 2,039,450 2,500,000 Expenditures 3,081,308 6,467,553 2,963,220 2,121,658 2,570,000 Net Revenues Less Expenditures (54,229)2,761,985 (144,010)(82,208)(70,000) Fleet Services Revenues 5,480,210 5,686,534 6,707,070 5,792,968 7,032,200 Expenditures 4,164,630 7,286,339 7,593,290 4,949,737 7,593,290 Net Revenues Less Expenditures 1,315,580 (1,599,805)(886,220)843,231 (561,090) Central Services Revenues 350,602 375,410 447,090 267,051 378,820 Expenditures 290,147 357,253 387,290 227,306 347,560 Net Revenues Less Expenditures 60,455 18,157 59,800 39,744 31,260 Information Technology Revenues 8,173,478 8,416,261 9,116,700 6,914,170 8,991,530 Expenditures 8,175,302 8,676,906 9,078,180 6,526,484 9,078,180 Net Revenues Less Expenditures (1,824)(260,645)38,520 387,686 (86,650) Facilities Revenues 4,737,520 4,941,020 5,754,880 3,954,299 5,805,540 Expenditures 4,761,950 4,933,077 5,838,050 3,156,095 4,978,170 Net Revenues Less Expenditures (24,429)7,943 (83,170)798,203 827,370 Unemployment Revenues 167,215 158,565 121,700 122,927 160,690 Expenditures 75,154 181,851 313,610 171,500 249,900 Net Revenues Less Expenditures 92,061 (23,286)(191,910)(48,573)(89,210) Enterprise Funds Internal Service Funds Note: Golf revenues include proceeds from the sale of land of $500k in 2017 and $6m in 2018. 2018 Exp include $3.3m transfer to Capital Projects Page 10 of 14 4.J.a Packet Pg. 155 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 2019 2019 Actual Actual Budget YTD Est Actual Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Workers Compensation Revenues 1,082,091 1,829,452 1,094,000 974,901 1,200,260 Expenditures 1,013,278 725,048 1,473,150 911,268 1,295,740 Net Revenues Less Expenditures 68,813 1,104,404 (379,150)63,633 (95,480) Employee Health & Wellness Revenues 11,707,967 13,857,791 15,052,030 11,464,246 15,502,710 Expenditures 13,428,552 12,931,931 14,898,160 10,160,049 13,944,690 Net Revenues Less Expenditures (1,720,584)925,860 153,870 1,304,197 1,558,020 Liability Insurance Revenues 2,087,755 1,950,908 1,810,690 1,602,521 2,065,130 Expenditures 2,180,680 2,733,726 2,033,770 1,786,094 2,121,690 Net Revenues Less Expenditures (92,925)(782,818)(223,080)(183,573)(56,560) Property Insurance Revenues 556,770 587,906 1,365,920 1,179,644 1,389,600 Expenditures 436,283 632,404 1,332,100 1,421,083 1,253,610 Net Revenues Less Expenditures 120,487 (44,498)33,820 (241,439)135,990 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 2017 Actuals 2018 Actuals 2019 Budget 2019 Est. Actuals Other Fund Revenues Special Revenue Funds Enterprise Funds Internal Service Funds 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 General Fund Special Revenue Funds Enterprise Funds Internal Service Funds 2019 Estimated Fund Balances Beginning Balance Estimated Ending Balance 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 2017 Actuals 2018 Actuals 2019 Budget 2019 Est. Actuals Other Fund Expenditures Special Revenue Funds Enterprise Funds Internal Service Funds Page 11 of 14 4.J.a Packet Pg. 156 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 thru September thru September thru September Operating revenues and expenditures only; capital and non-capital projects are excluded. Street Fund Revenues 8,476,284 8,951,770 10,318,440 1,366,671 15.3% Expenditures 7,891,131 9,090,959 10,975,126 1,884,167 20.7% Net Revenues Less Expenditures 585,153 (139,189)(656,686) LEOFF 1 Retiree Benefits Revenues 703,636 1,536,226 830,718 (705,507)-45.9% Expenditures 862,266 1,051,051 1,020,632 (30,419)-2.9% Net Revenues Less Expenditures (158,630)485,174 (189,914) Lodging Tax Revenues 218,178 225,410 221,038 (4,371)-1.9% Expenditures 261,195 306,851 345,400 38,548 12.6% Net Revenues Less Expenditures (43,017)(81,442)(124,361) Youth/Teen Programs Revenues 733,765 717,278 687,613 (29,665)-4.1% Expenditures Net Revenues Less Expenditures 733,765 717,278 687,613 Capital Resources Revenues 12,513,852 13,647,824 13,127,221 (520,603)-3.8% Expenditures 1,559,913 2,834,213 3,542,332 708,120 Net Revenues Less Expenditures 10,953,939 10,813,611 9,584,889 Criminal Justice Revenues 4,575,503 3,508,527 4,232,269 723,742 20.6% Expenditures 3,157,977 2,996,122 4,252,835 1,256,713 41.9% Net Revenues Less Expenditures 1,417,526 512,404 (20,566) ShoWare Operating Revenues 179,265 450,970 205,863 (245,108)-54.4% Expenditures 479,890 807,976 744,287 (63,689)-7.9% Net Revenues Less Expenditures (300,625)(357,005)(538,424) Admissions Tax revenues received quarterly (April, July, September, January) Other Operating Revenues 5,000 (5,000)-100.0% Expenditures 26,515 53,847 114,769 60,922 113.1% Net Revenues Less Expenditures (26,515)(48,847)(114,769) Combines several small programs, including City Art Program and Neighborhood Matching Grants Special Revenue Funds Variance September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019-18 Page 12 of 14 4.J.a Packet Pg. 157 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 thru September thru September thru September Operating revenues and expenditures only; capital and non-capital projects are excluded. Variance September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019-18 Councilmanic Debt Service Revenues 2,721,443 2,620,517 2,510,901 (109,616)-4.2% Expenditures 2,721,443 2,620,517 2,543,199 (77,318)-3.0% Net Revenues Less Expenditures (32,298) Debt service payments are generally due in June and December. Special Assessments Debt Service Revenues 1,259,821 750,592 732,847 (17,745)-2.4% Expenditures 196,552 188,577 441,072 252,495 133.9% Net Revenues Less Expenditures 1,063,269 562,016 291,775 Water Utility Revenues 20,474,975 21,284,210 23,132,992 1,848,783 8.7% Expenditures 13,222,489 15,043,461 14,308,412 (735,049)-4.9% Net Revenues Less Expenditures 7,252,486 6,240,748 8,824,580 Sewer Utility Revenues 24,751,019 24,751,019 Expenditures 21,584,230 21,584,230 Net Revenues Less Expenditures 3,166,789 Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018. Drainage Utility Revenues 39,342,393 42,227,647 19,255,418 (22,972,229)-54.4% Expenditures 32,507,184 32,125,807 11,154,324 (20,971,484)-65.3% Net Revenues Less Expenditures 6,835,208 10,101,840 8,101,094 Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018. Solid Waste Utility Revenues 542,544 556,161 606,497 50,336 9.1% Expenditures 363,527 560,680 547,285 (13,395)-2.4% Net Revenues Less Expenditures 179,017 (4,520)59,212 Golf Complex Revenues 2,557,235 8,668,158 2,039,450 (6,628,708)-76.5% Expenditures 2,133,312 3,268,240 2,121,658 (1,146,582)-35.1% Net Revenues Less Expenditures 423,923 5,399,918 (82,208) 2018 Revenues include $6m in proceeds from the sale of land. Fleet Services Revenues 3,686,745 3,780,262 5,792,968 2,012,706 53.2% Expenditures 2,607,793 3,722,206 4,949,737 1,227,531 33.0% Net Revenues Less Expenditures 1,078,952 58,056 843,231 Central Services Revenues 251,931 288,658 267,051 (21,608)-7.5% Expenditures 204,463 268,760 227,306 (41,454)-15.4% Net Revenues Less Expenditures 47,468 19,899 39,744 Debt Service Funds Enterprise Funds Internal Service Funds Page 13 of 14 4.J.a Packet Pg. 158 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) 2017 2018 2019 thru September thru September thru September Operating revenues and expenditures only; capital and non-capital projects are excluded. Variance September 2019 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019-18 Information Technology Revenues 6,036,176 6,237,987 6,914,170 676,183 10.8% Expenditures 5,230,527 5,978,610 6,526,484 547,875 9.2% Net Revenues Less Expenditures 805,649 259,378 387,686 Facilities Revenues 3,509,204 3,677,658 3,954,299 276,641 7.5% Expenditures 3,007,181 3,055,000 3,156,095 101,095 3.3% Net Revenues Less Expenditures 502,023 622,658 798,203 Unemployment Revenues 129,932 116,619 122,927 6,309 5.4% Expenditures 52,123 129,528 171,500 41,973 32.4% Net Revenues Less Expenditures 77,808 (12,909)(48,573) Workers Compensation Revenues 808,541 867,975 974,901 106,926 12.3% Expenditures 770,525 1,886,455 911,268 (975,187)-51.7% Net Revenues Less Expenditures 38,016 (1,018,480)63,633 Employee Health & Wellness Revenues 8,168,500 10,486,960 11,464,246 977,286 9.3% Expenditures 10,002,684 10,046,848 10,160,049 113,201 1.1% Net Revenues Less Expenditures (1,834,184)440,112 1,304,197 Liability Insurance Revenues 1,768,564 1,236,516 1,602,521 366,006 29.6% Expenditures 2,468,354 1,759,954 1,786,094 26,140 1.5% Net Revenues Less Expenditures (699,790)(523,439)(183,573) Property Insurance Revenues 419,949 442,955 1,179,644 736,690 166.3% Expenditures 583,655 606,521 1,421,083 814,563 134.3% Net Revenues Less Expenditures (163,705)(163,566)(241,439) 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 Special Revenue Funds Enterprise Funds Internal Service Funds Other Fund Revenues thru September 2017 2018 2019 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 Special Revenue Funds Enterprise Funds Internal Service Funds Other Fund Expenditures thru September 2017 2018 2019 Page 14 of 14 4.J.a Packet Pg. 159 Attachment: September 2019 Monthly Report (2059 : September 2019 Monthly Financial Report) FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions - Adopt MOTION: Adopt Ordinance No. ________, amending chapters 3.18, 3.21, 3.26, 3.28 and 3.29 of the Kent City Code to consolidate administrative provisions for all related taxes, align the City’s B&O tax provisions with the model ordinance, and add various clarifications. SUMMARY: Several parts of the City’s tax code located in Title 3 of the Kent City Code, include separate administrative provisions. This administrative tax structure can make it difficult to administer the imposition and collection of taxes for staff, and difficult for taxpayers to properly remit taxes. The code amendments provided by this ordinance consolidate several separate administrative provisions into a single code section and provide clarity for some other tax provisions. This ordinance also implements changes required by two bills passed by the state legislature in the 2019 session, HB 1403 regarding service apportionment rules and HB 1059 regarding annual tax filers. A work group of cities met over the past several months to update the model B&O tax ordinance, and the updates were finalized in September 2019. All B&O tax cities must adopt these changes with an effective date of January 1, 2020. BUDGET IMPACT: SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (PDF) 4.K Packet Pg. 160 1Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, amending chapters 3.18, 3.21, 3.26, 3.28 and 3.29, of the Kent City Code to consolidate administrative provisions for all taxes, align the City’s B&O tax provisions with the model ordinance, and add various clarifications. RECITALS A. Several parts of the City’s tax code located in Title 3 of the Kent City Code, include separate administrative provisions. This administrative tax structure can make it difficult to administer the imposition and collection of taxes for staff, and difficult for taxpayers to properly remit taxes. The code amendments provided by this ordinance are meant to consolidate the separate administrative provisions into a single code section and to provide clarity for some tax provisions. B. This ordinance also implements changes required by two bills passed by the state legislature in the 2019 session, HB 1403 regarding service apportionment rules and HB 1059 regarding annual tax filers. A work group of cities met over the past several months to update the model B&O tax ordinance, and the updates were finalized in September 2019. All B&O tax cities must adopt the changes with an effective date of January 1, 2020. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: 4.K.a Packet Pg. 161 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 2Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes ORDINANCE SECTION 1. – Amendment – KCC 3.18. Chapter 3.18 of the Kent City Code entitled “Utility Tax on Telephone, Gas, Electric, Solid Waste, Water, Sewer and Drainage Utilities,” is hereby amended as follows: CHAPTER 3.18 UTILITY TAX ON TELEPHONE, GAS, ELECTRIC, SOLID WASTE, WATER, SEWER AND DRAINAGE UTILITIES Sec. 3.18.001. Administrative provisions. The administrative provisions contained in Chapter 3.29 KCC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. Sec. 3.18.010. Definitions. The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Cable television business means: 1. A system providing service pursuant to a franchise issued by the city under the Cable Communications Policy Act of 1984, Public Law No. 98-549, 47 U.S.C. Section 521, as it may be amended or superseded; or 2. Any system that competes directly with such franchised system by employing antennas, microwaves, wires, wave guides, coaxial cables, or other conductors, equipment, or facilities designed, construed, or used for the purpose of: a. Collecting and amplifying local and distant broadcast television signals and distributing and transmitting them; 4.K.a Packet Pg. 162 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 3Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes b. Transmitting original cable cast programming not received through television broadcast signals; or c. Transmitting television pictures, film, and videotape programs not received through broadcast television signals, whether or not encoded or processed to permit reception by only selected receivers; provided, however, that “cable television business” shall not include entities that are subject to charges as “commercial TV stations” under 47 U.S.C. Section 158, as it may be amended or superseded. Cellular telephone service means any two-way voice and/or data telephone or similar communications system based in whole or in substantial part on wireless radio communications, including cellular mobile service, and which is not subject to regulation by the Washington State Utilities and Transportation Commission that conflicts with or overrides this chapter. Cellular telephone service includes other wireless radio communications services including, without limitation, specialized mobile radio, paging services, personal communications, and data services, and any other evolving wireless radio communications technology that accomplishes a purpose substantially similar to cellular telephone service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter. Competitive telephone service means the providing by any person, firm, or corporation of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. Gross income means the value proceeding or accruing from the performance of the particular public service business involved, including 4.K.a Packet Pg. 163 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 4Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes operations incidental thereto, but without any deduction on account of the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. In addition, when determining total gross income from cellular telephone service, “gross income” shall include all income from cellular telephone service (including roaming charges incurred outside this state) provided to customers whose “place of primary use” is in the city, regardless of the location of the facilities used to provide the service. The customer’s place of primary use is, with respect to each telephone: (a) the customer’s address shown on the telephone service company’s records; or (b) the customer’s place of residence if the telephone is for personal use, and in both cases must be located within the licensed service area of the home service provider. Roaming charges and cellular telephone charges to customers whose place of primary use is outside the city of Kent will not be taxable even though those cellular services are provided within the city of Kent. There is a rebuttable presumption that the address shown on the cellular telephone service company’s records is the place of primary use and is accurate. If the cellular telephone service company knows or should have known that a customer’s place of primary use address for a telephone is within the city, then the gross income from cellular telephone service provided to that customer with respect to that telephone is to be included in the company’s gross income. Network telephone service means the providing by any person, firm, or corporation of access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication, or transmission for hire via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” includes interstate service, including toll 4.K.a Packet Pg. 164 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 5Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. “Network telephone service” includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, or the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection, provided at the site of the internet service provider. Solid waste means all putrescible and nonputrescible solid and semisolid wastes including, but not limited to, garbage, rubbish, ashes, industrial wastes, swill, sewage sludge, infectious, hazardous, or toxic wastes, demolition and construction wastes, abandoned vehicles or parts thereof, and recyclable or reusable materials collected, in whole or in part, for recycling or salvage. Solid waste collection service means receiving solid waste for transfer, storage, processing, treatment, or disposal including, but not limited to, all residential and commercial collection services, public or private solid waste disposal sites, transfer stations, and similar operations. Solid waste collection service includes the activities of transferring, processing, treating, storing, or disposing of the solid waste collected. Telephone business means the business of providing network telephone service and cellular telephone service as those terms are defined in this section and includes cooperative or farmer line telephone companies or associations operating an exchange. “Competitive telephone service” shall not be considered “telephone business.” Telephone business shall include 4.K.a Packet Pg. 165 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 6Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 100 percent of the business and total gross income derived from calls originating and/or billed to subscribers within the city. Sec. 3.18.020. Certain utilities subject to tax. A. In addition to the other business and license fees required by the ordinances of the city, the city levies upon all persons, firms, or corporations (including the city) engaged in certain business activities a utilities tax to be collected as follows: 1. Upon every person, firm, or corporation engaging in or carrying on any telephone business within the city, an annual tax equal to six percent of the total gross income, including revenues from intrastate toll, derived from the operation of such business within the city. This six percent tax will be allocated as follows: 4.7 percent to the general fund, 0.3 percent to youth/teen programs, and one percent to street improvement programs. 2. Upon every person, firm, or corporation engaging in or carrying on a business of selling, wheeling, furnishing, distributing, or producing gas, whether manufactured or natural, for commercial or domestic use or purposes, a fee or tax equal to six percent of the total gross income from such business in the city during the tax year for which the license is required. This six percent tax will be allocated as follows: 4.7 percent to the general fund, 0.3 percent to youth/teen programs, and one percent to street improvement programs. 3. Upon every person, firm, or corporation engaged in or carrying on the business of selling, wheeling, furnishing, or distributing electricity for light and power, a fee or tax equal to six percent of the total gross income from such business in the city during the tax year for which a license is required. This six percent tax will be allocated as follows: 4.7 percent to the general fund, 0.3 percent to youth/teen programs, and one percent to street improvement programs. 4.K.a Packet Pg. 166 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 7Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 4. Upon every person, firm, or corporation engaged in or carrying on the business of providing cable television services, a tax equal to six percent of the total gross income from that business in the city during the tax year for which the license is required. All revenue received from this tax must be applied only to funding the city’s information technology department operations and capital projects budgets in the proportion determined by the city council in its biennial budget, including all amendments. 5. Upon every person, firm, or corporation engaging in or carrying on a business providing solid waste collection services, a tax equal to 18.4 percent of the total gross income from such business in the city during the tax year for which the license is required. This 18.4 percent tax will be allocated as follows: 6.5 percent to the general fund, 0.3 percent to youth/teen programs, one percent to street improvement programs, and 10.6 percent to maintain and repair residential streets, including related impacts to curbs, gutters, sidewalks, and other road amenities, including crosswalks along with necessary appurtenances, and improvements related to residential traffic calming, but this 10.6 percent portion of the solid waste utility tax shall not be used to expand, extend, or widen existing residential streets or to build new residential streets. The amount used from this fund for neighborhood traffic calming devices and crosswalks shall not exceed $150,000 in any year. 6. Upon every person (including the city) engaging in or carrying on the business of selling, furnishing, or distributing water services, a tax equal to 13 percent of the total gross income from that business in the city during the tax year; upon every person (including the city) engaging in or carrying on the business of selling, furnishing, or distributing sewer services, a tax equal to 9.5 percent of the total gross income from that business in the city during the tax year; and upon every person (including the city) engaging in or carrying on the business of selling, furnishing, or distributing drainage services, a tax equal to 19.5 percent of the total 4.K.a Packet Pg. 167 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 8Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes gross income from such business in the city during the tax year. Unless otherwise directed by the city council in its budget process, the total of these tax revenues will be allocated as follows: 43.85 percent to the general fund for the use as allocated in the city’s budget; 30.77 percent to the capital resources fund, subject to the limitations provided in subsection (A)(6)(a) of this section; 15.38 percent dedicated solely to the repayment and elimination of debt in the city’s “other capital projects” fund subject to the limitations provided in subsection (A)(6)(b) of this section; 7.69 percent to street improvement programs; and 2.31 percent to youth/teen programs. a. Unless otherwise allocated by council, these funds must be applied equally to (i) information technology capital programs directed at funding long- and short-term hardware and software replacement, and (ii) street capital programs, but further restricted to funding street maintenance, repair, and signage only. b. The 15.38 percent internal tax allocation will be dedicated to the city’s capital resources fund for the sole purpose of retiring all debt in the city’s other capital projects fund; provided, starting January 1, 2023, or the first day of the year following the date the debt in the other capital projects fund is fully retired, whichever occurs first, this internal tax allocation will be dedicated to the general fund for use as provided for in the city’s budget. B. In computing the tax provided in subsection (A) of this section, the taxpayer may deduct from total gross income the following items: 1. The actual amount of credit losses and uncollectible receivables sustained by the taxpayer. 2. Amounts derived from transactions in interstate and foreign commerce which the city is prohibited from taxing under the laws and Constitution of the United States. 4.K.a Packet Pg. 168 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 9Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.18.025. Reserved. Sec. 3.18.030. Utility tax, when due. The utility tax imposed by KCC 3.18.020 shall be due and payable in monthly installments and remittance thereof shall be made on or before the last day of the following month in which the tax accrued. On or before said due date, the taxpayer shall file with the finance department a return upon a form to be prescribed and provided by the finance department, which return shall contain a statement by the taxpayer, stating that the amount of tax for which it is liable for the preceding monthly period, that the information therein given and the amount of tax liability therein reported are full and true, and that the taxpayer knows the same to be true. This statement shall be signed by the taxpayer or its authorized agent. Taxpayers expected to owe less than one thousand dollars ($1,000) per month may submit taxes on a quarterly basis; taxes shall be due on the last day of the month following the end of the quarter in which the tax accrued. Quarterly period for the purpose of this chapter shall mean each three (3) month period of the calendar year, commencing on January 1st. Sec 3.18.040. Taxpayer’s records. Each taxpayer shall keep records reflecting the amount of total gross income on its business within the city, and such records shall be retained for at least six (6) years and shall be open at all reasonable times to audit by the finance director or his or her duly authorized representative for verification of said tax returns and supporting records or for the filing of a tax of a taxpayer who fails to make such a return. Sec. 3.18.050. Tax – Payment failure – Penalty and collection. If any person, firm, or corporation subject to this chapter fails or neglects to pay any tax required by this chapter within thirty (30) days from the 4.K.a Packet Pg. 169 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 10Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes date the tax is due to the city, a penalty of ten (10) percent of the amount of that tax will be imposed. Delinquent taxes, including any penalties, are also subject to an interest charge of one (1) percent per month (twelve (12) percent per annum) on any unpaid balance from the date the tax payment became due, as provided in KCC 3.18.030, until all past due taxes and penalties are paid in full. Any unpaid tax, penalty, or interest due under this chapter and unpaid shall constitute a debt to the city. The city may, pursuant to Chapter 19.16 RCW, use a collection agency to collect taxes, interest, and penalties owed or assessed, or it may seek collection by court proceedings, which remedies shall be in addition to all other remedies. Sec. 3.18.060. Overpayment of tax. Any money paid to the city through error, or otherwise not in payment of the tax imposed by this chapter, or in excess of such tax, shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder, or, upon the taxpayer ceasing to do business in the city, be refunded to the taxpayer. Sec. 3.18.070. Appeal to hearing examiner. Any taxpayer aggrieved by the amount of tax, interest, or penalties determined by the finance director to be due under the provisions of this chapter may appeal such determinations to the city hearing examiner in accordance with, and subject to, the provisions set forth in Chapter 2.32 KCC. Taxpayers shall be required to remit the amounts determined to be due under this chapter prior to filing an appeal. Sec. 3.18.080. False returns. It is unlawful for any person, firm, or corporation subject to this chapter to fail or refuse to pay the tax when due, or for any person, firm, or corporation to make any false or fraudulent application or return or any 4.K.a Packet Pg. 170 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 11Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes false statement or representation in, or in connection with, such return, or to aid or abet another in any attempt to evade payment of the tax, or any part thereof, or to testify falsely upon any investigation of the correctness of a return upon the hearing of an appeal or in any manner hinder or delay the city or any of its officers in carrying out the provisions of this chapter. Sec. 3.18.090. Noncompliance – Civil penalty. Any person, firm, or corporation subject to this chapter, who fails or neglects to make tax returns or who makes a false statement or representation in or in connection with a utility tax return, or who otherwise violates or refuses to comply with this chapter, is subject to a cumulative penalty in the amount of one hundred dollars ($100) per day for each violation, in addition to the nonpayment penalty imposed under KCC 3.18.050. All penalties imposed under this chapter shall constitute a debt to the city. The city may, at its discretion, pursuant to Chapter 19.16 RCW, use a collection agency to collect taxes, interest, and penalties owed or assessed pursuant to this chapter, or the city may seek collection by court proceedings, which remedies shall be in addition to all other remedies. SECTION 2. – Amendment – KCC 3.21. Chapter 3.21 of the Kent City Code entitled “Gambling Tax,” is hereby amended as follows: CHAPTER 3.21 GAMBLING TAX Sec. 3.21.010. Gambling activities and tax. A. Tax imposed. In accordance with RCW 9.46.110, the following taxes are levied upon all persons, associations, and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate gambling activities: 4.K.a Packet Pg. 171 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 12Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 1. For bingo games and raffles, a tax rate of five percent of the gross receipts received therefrom less the amount awarded as cash or merchandise prizes; 2. For amusement games, a tax rate of two percent of the gross receipts from any such amusement games less the amount awarded as prizes, which is an amount less than the actual amount of costs of enforcement by the city of the provisions of Chapter 9.46 RCW; 3. For punch boards and pull-tabs for bona fide charitable or nonprofit organizations and for commercial stimulant operators, a tax rate of 10 percent based on the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes; 4. Commencing July 1, 2013, for social card games not prohibited by subsection (D) of this section, a tax rate of seven percent of the gross revenue from those games. Beginning January 1, 2017, this tax rate will return to 11 percent of the gross revenue from those games. B. Definitions. For the purposes of this chapter, the words and terms used herein shall have the same meaning given to each pursuant to Chapter 9.46 RCW, as same exist or may from time to time be amended; and as set forth under the rules of the Washington State Gambling Commission, WAC Title 230, as the same exists or may hereafter be amended, unless otherwise specifically provided herein. C. Exemption from tax. No tax shall be imposed under the authority of this chapter on bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in Chapter 9.46 RCW, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or any combination thereof, not exceeding $5,000 per year less the amount awarded as cash or merchandise prizes. For raffles conducted by bona fide charitable or nonprofit organizations, no 4.K.a Packet Pg. 172 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 13Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes tax shall be imposed under this chapter on the first $10,000 per year of gross receipts, less the amount awarded as cash or merchandise for prizes. D. House-banked card rooms. Pursuant to RCW 9.46.295 and to the city’s police power and legislative authority, the operation or conduct of house-banked card rooms by any person, association, or organization as a commercial stimulant, as defined in Chapter 9.46 RCW, is allowed within the city of Kent pursuant to KCC Title 15. It is further provided that bona fide charitable or nonprofit organizations, as defined in Chapter 9.46 RCW, may operate or conduct social card games if said social card games have been duly licensed by the Washington State Gambling Commission and if they are otherwise operated or conducted in compliance with the provisions of this chapter. A violation of this section shall not be subject to KCC 1.01.140. Sec. 3.21.020. Administration and collection. The administrative provisions contained in Chapter 3.29 KCC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. The administration and collection of the tax imposed by this chapter shall be by the finance director, pursuant to the rules and regulations of the State Gambling Commission. The finance directorcity council shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed herein. Sec. 3.21.030. Filing declaration of intent. For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association, or organization intending to conduct or operate any gambling activity authorized by RCW 9.46.010 et seq. shall, prior to commencement of any such activity, file with the finance director a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with RCW 9.46.010 et seq. 4.K.a Packet Pg. 173 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 14Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Thereafter, for any period covered by such state license or any renewal thereof, any person, association, or organization shall, on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the finance director a sworn statement on a form to be provided and prescribed by the city council for the purpose of ascertaining the tax due for the preceding quarterly period. Sec. 3.21.040. Tax due. A. Quarterly tax reporting and payment. Except as provided in subsection (B) of this section for taxes due in excess of $50,000 annually, the tax imposed by this chapter shall be due and payable in quarterly installments and remittance therefor, together with the return forms, shall be made on or before the final day of the month immediately after the quarterly period in which the tax accrued. Such payments shall be due on January 31st, April 30th, July 31st, and October 31st of each respective year. B. Monthly tax reporting and payment. The tax imposed by this chapter shall be due and payable in monthly installments when the gambling taxes due in the previous calendar year were in excess of $50,000. In that event, the tax remittance, together with the return forms, shall be made on or before the final day of the month immediately after the month in which the tax accrued. 1. Whenever any person, association, or organization taxed under this chapter quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due shall become due and payable immediately, and such taxpayer shall, within 10 days after the last date the establishment is open for business, file a return and pay the tax due. 2. Whenever it appears to the finance director that the collection of taxes from any person, association, or organization may be in jeopardy, 4.K.a Packet Pg. 174 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 15Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes the finance director, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes due and returns at such shorter intervals than otherwise provided, as the finance director deems appropriate under the circumstances. B. Monthly tax reporting and payment. The tax imposed by this chapter shall be due and payable in monthly installments when the gambling taxes due in the previous calendar year were in excess of $50,000. In that event, the tax remittance, together with the return forms, shall be made on or before the final day of the month immediately after the month in which the tax accrued. 1. Whenever any person, association, or organization taxed under this chapter quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due shall become due and payable immediately, and such taxpayer shall, within 10 days after the last date the establishment is open for business, file a return and pay the tax due. 2. Whenever it appears to the finance director that the collection of taxes from any person, association, or organization may be in jeopardy, the finance director, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes due and returns at such shorter intervals than otherwise provided, as the finance director deems appropriate under the circumstances. Sec. 3.21.041. Administration and collection of tax. A. Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the finance director. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the finance director. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate, and complete. 4.K.a Packet Pg. 175 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 16Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes B. The finance director is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due. The finance director shall have forms available to the public in reasonable numbers at the city hall customer services department during regular business hours. C. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC for the period in which the tax accrued shall accompany remittance of the tax amount due. Sec. 3.21.042. Method of payment. Taxes payable hereunder shall be remitted to the finance director on or before the time required by bank draft, certified check, cashier’s check, personal check, money order, credit card, or cash. If payment is made by draft, credit card, or check, the tax shall not be deemed paid until the draft, credit card, or check is honored in the usual course of business, nor shall the acceptance of any sum by the finance director be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return and copy of the quarterly report to the Washington State Gambling Commission shall be filed in the office of the finance director after notation by the finance director upon the return of the amount actually received from the taxpayer. Sec. 3.21.043. Failure to make timely payment of tax or fee. A. Penalty. For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows: 4.K.a Packet Pg. 176 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 17Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 1. If not paid on or before the first day of the second month next succeeding the quarterly period in which the tax accrued, 10 percent of the total tax due with a minimum penalty of $5. 2. If not paid on or before the first day of the third month next succeeding the quarterly period in which the tax accrued, 15 percent of the total tax due with a minimum penalty of $10. 3. If not paid on or before the first day of the fourth month next succeeding the quarterly period in which the tax accrued, 20 percent of the total tax due with a minimum penalty of $20. 4. Failure to make full payment of all taxes and penalties due by the final day of the third month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this chapter. B. Service charge. In addition to the penalties imposed under subsection (A) of this section, a service charge of one percent of the amount of the unpaid balance or $2.00, whichever amount is greater, will be imposed one month from the date payment was due, and at the end of each succeeding monthly period, until all past due amounts are paid in full. Sec. 3.21.050. Records required. A. Each person, association, or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely, and accurately disclose all information necessary to determine the taxpayer’s tax liability hereunder during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under Chapter 230-08 WAC, and the United States Internal Revenue Service, respecting taxation, shall be kept and maintained for the periods required by those agencies. 4.K.a Packet Pg. 177 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 18Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes B. All books, records, and other items required to be kept and maintained under this section shall be subject to and immediately made available for inspection and audit at any time, with or without notice, at the place where such records are kept upon the demand of the finance director or his designee for the purpose of enforcing the provisions of this chapter. C. Where the taxpayer does not keep all of the books, records, or items required to be kept or maintained under this section within the jurisdiction of the city so that the auditor may examine them conveniently, the taxpayer shall either: 1. Produce and make available for inspection in this jurisdiction all of the required books, records, or other items within 10 days following a request by the auditor that he do so; 2. Bear the actual cost of inspection by the auditor or his designee at the location of which books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the finance director the estimated costs thereof, including, but not limited to, round trip fare by the most rapid means, lodging, meals, and incidental expenses. The actual amounts due or to be refunded for expenses shall be determined following the examination of the records. D. A taxpayer who fails, neglects, or refuses to produce such books and records either within or without this jurisdiction, in addition to being subject to other civil and criminal penalties provided by this chapter, shall be subject to a jeopardy fee or tax assessment by the auditor which penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of the fee or tax owing by the taxpayer unless he can prove otherwise. The taxpayer shall be notified by the finance director by posting in the mails of the United States, addressed to the taxpayer to the last address on file with the finance department, a statement of the 4.K.a Packet Pg. 178 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 19Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes amount of tax so determined by jeopardy assessment, together with any penalty and/or interest, and the total of such amounts shall thereupon become immediately due and payable. Sec. 3.21.051. Overpayment or underpayment of tax. If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the finance director that within three years immediately preceding receipt by the finance director of the application by the taxpayer for a refund or an audit, or in the absence of such an application, within three years immediately preceding the commencement by the finance director of such examination: 1. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within such period of three years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed for any excess paid more than three years before the date of such application or examination. 2. A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the finance director shall mail a statement to the taxpayer, showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of such mailing. Sec. 3.21.052. Failure to make return. If any taxpayer fails, neglects, or refuses to make and file his return as and when required under this chapter, the finance director is authorized to determine the amount of tax payable, together with any penalty and/or 4.K.a Packet Pg. 179 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 20Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes interest assessed under the provisions of this chapter and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable. Sec. 3.21.053. Tax additional to others. The taxes levied herein shall be additional to any license fee or tax imposed or levied under any law or other ordinance of the city except as otherwise herein expressly provided. Sec. 3.21.054. Finance director to make rules. The finance director shall have the power, and it shall be his or her duty, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or other applicable laws for the purpose of carrying out the provisions hereof, and it is unlawful to violate or fail to comply with any such rule or regulation. Sec. 3.21.055. Taxes, penalties, service charges, and fees constitute debt to municipality. Any tax due and unpaid under this chapter and all penalties, service charges, or fees shall constitute a debt to the city. The city may, pursuant to Chapter 19.16 RCW, use a collection agency to collect outstanding debts, or it may seek collection by court proceedings, which remedies shall be in addition to all other existing remedies. Further, as provided for in RCW 9.46.110(4), as now enacted or hereafter amended, taxes and associated penalties and charges imposed under this chapter shall become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010 for property taxes. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes. 4.K.a Packet Pg. 180 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 21Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.21.060. Penalties. Any person who shall fail or refuse to pay the tax as required in this chapter, or who shall willfullywilfully disobey any rule or regulation promulgated by the city council under this chapter, shall be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than 90 days or by a fine of not more than $250 or by both such fine and imprisonment. Any such fine shall be in addition to the tax required. Officers, directors, and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any fine imposed under this chapter. SECTION 3. – Amendment – KCC 3.26. Chapter 3.26 of the Kent City Code entitled “Admissions Tax,” is hereby amended as follows: CHAPTER 3.26 ADMISSIONS TAX Sec. 3.26.010. Exercise of revenue license powerAdmissions tax imposed. The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial interpretations of the ordinances or rules. The responsibility rests with the licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with the city code. Sec. 3.26.015. General administrative provisions apply. The administrative provisions contained in Chapter 3.29 KCC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. 4.K.a Packet Pg. 181 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 22Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.26.020. Definitions. The following definitions shall apply throughout this chapter: A. Admission charge, in addition to its usual and ordinary meaning, means a monetary charge for an event open to the public including, but not limited to, the following: 1. A charge made for season tickets or subscriptions; 2. A cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; 3. A charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; 4. If a general admission fee is charged for entry onto the premises where a rental occurs and if the rental of equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge; provided, however, that a general admission fee must be charged for entry onto the premises where a rental occurs before the rental can be taxed under this chapter; 5. If a general admission fee is charged for entry onto the premises where an activity occurs (such as, and without limitation, a bowling alley or ice skating rink) and if the activity charge is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge; provided, however, that a general admission fee must be charged for entry onto the premises where an activity occurs before the activity charge can be taxed under this chapter; 6. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile; 7. If the ticket price is accompanied by a service charge, mailing fee, or other ancillary payment, per ticket and/or per order, whether or not they are printed on the ticket, the admission tax shall be based upon the total sum of the admission price plus any such surcharge(s). 4.K.a Packet Pg. 182 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 23Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 8. Any other charge for entrance and observation. B. Collecting entity means any person, business, association, organization, or other entity entrusted with the collection and remittance of admission taxes under this section. C. Governmental entity means any federal, state, or local government, or branch thereof, and also includes any public facility or any public facility, service, or utility district that is exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended from time to time. D. Nonprofit tax-exempt organization means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition, or performance, preservation, study, and/or teaching of the performing arts, visual arts, history, science, or a public charity providing human services, or a public education entity, which is currently exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended from time to time. E. Secondary or elementary school means any public or private primary school, middle school, junior high school, high school, or any accredited college, junior college, university, or the recognized student body association thereof. F. By way of illustration only, this tax applies to any nonexempt admission charge, as defined in this section, collected for admission to any theater, cinema, dance hall, cabaret, adult entertainment cabaret, circus, side show, outdoor amusement park, dinner theatre, music concerts, radio shows, and television shows. 4.K.a Packet Pg. 183 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 24Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes G. Chapter shall mean Chapter 3.26 KCC, as it may be amended or replaced from time to time. Sec. 3.26.025. Tax imposed. A. Tax imposed. In accordance with RCW 35.21.280, there is levied and shall be collected a tax from every person, without regard to age, who pays an admission charge to any place within the city limits. The tax shall be measured by applying the rate set forth in this chapter to the admission charge. The tax shall be held in trust by the business, association, organization, or other entity charging and collecting admission taxes until the taxes are remitted to the finance director under KCC 3.26.030. No tax shall be levied on any person who is admitted free of charge and the tax on reduced admission charges shall be calculated on the reduced charge and not on the regular admission charge. B. Definitions. The following definitions shall apply throughout this chapter: 1. Admission charge, in addition to its usual and ordinary meaning, means a monetary charge for an event open to the public including, but not limited to, the following: a. A charge made for season tickets or subscriptions; b. A cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; c. A charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; d. If a general admission fee is charged for entry onto the premises where a rental occurs and if the rental of equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge; provided, however, that a general admission fee must be charged 4.K.a Packet Pg. 184 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 25Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes for entry onto the premises where a rental occurs before the rental can be taxed under this chapter; e. If a general admission fee is charged for entry onto the premises where an activity occurs (such as, and without limitation, a bowling alley or ice skating rink) and if the activity charge is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge; provided, however, that a general admission fee must be charged for entry onto the premises where an activity occurs before the activity charge can be taxed under this chapter; f. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile; g. Any other charge for entrance and observation. 2. Collecting entity means any person, business, association, organization, or other entity entrusted with the collection and remittance of admission taxes under this section. 3. Governmental entity means any federal, state, or local government, or branch thereof, and also includes any public facility or any public facility, service, or utility district that is exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended from time to time. 4. Nonprofit tax-exempt organization means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition, or performance, preservation, study, and/or teaching of the performing arts, visual arts, history, science, or a public charity providing human services, or a public education entity, which is currently exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as it may be amended from time to time. 5. Secondary or elementary school means any public or private primary school, middle school, junior high school, high school, or any 4.K.a Packet Pg. 185 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 26Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes accredited college, junior college, university, or the recognized student body association thereof. C. Exemptions from tax. No tax shall be imposed under the authority of this chapter on the following: 1. Admission charges for any activity of any elementary or secondary school, any governmental entity, or any nonprofit tax-exempt organization. However, governmental activities operated in the manner of a separate business enterprise shall not be exempt from this tax. By way of example and not limitation, a business enterprise subject to the admissions tax levy could include an event center or golf course, if operated as a business activity in a separate fund. 2. Events sponsored by nonprofit tax-exempt organizations if the nonprofit tax-exempt organization publicly sponsors and promotes the event and the nonprofit tax-exempt organization receives the use and benefit of the admission charges collected. D. General application. By way of illustration only, this tax applies to any nonexempt admission charge, as defined in this section, collected for admission to any theater, cinema, dance hall, cabaret, adult entertainment cabaret, circus, side show, outdoor amusement park, dinner theatre, music concerts, radio shows, and television shows. Sec. 3.26.0320. Tax rate. The amount of the tax charged on admission charges shall be equal to the admission charge multiplied by the rate of five (5) percent. Sec. 3.26.035. Exemptions. No tax shall be imposed under the authority of this chapter on the following: 4.K.a Packet Pg. 186 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 27Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes A. Admission charges for any activity of any elementary or secondary school, any governmental entity, or any nonprofit tax-exempt organization. However, governmental activities operated in the manner of a separate business enterprise shall not be exempt from this tax. By way of example and not limitation, a business enterprise subject to the admissions tax levy could include an event center or golf course, if operated as a business activity in a separate fund. B. Events sponsored by nonprofit tax-exempt organizations if the nonprofit tax-exempt organization publicly sponsors and promotes the event and the nonprofit tax-exempt organization receives the use and benefit of the admission charges collected. Sec. 3.26.036. Deductions. In computing the tax imposed by this chapter, the following amounts may be deducted from the measure of the tax: Amounts derived from business which the city is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States. Sec. 3.26.030. Administration and collection. A. Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the finance director. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the finance director. The collecting entity shall be required to swear and affirm that the information given in the return is true, accurate, and complete. B. The finance director is authorized, but not required, to mail to the collecting entity forms for returns. Failure of the collecting entity to receive such a form shall not excuse the collecting entity from making the return and timely paying all taxes due. The finance director shall have forms 4.K.a Packet Pg. 187 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 28Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes available to the public in reasonable numbers at its customer services department during regular business hours. Sec. 3.26.040. Tax due. A. The tax imposed by this chapter shall be due and payable in quarterly installments. and remittance therefor, together with the return forms, shall be made on or before the final day of the month immediately succeeding the quarterly period in which the tax accrued. Such payments shall be due on or before January 31st, April 30th, July 31st, and October 31st of each respective year. 1. Whenever any collecting entity quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due shall become due and payable immediately, and the collecting entity shall, within ten (10) days thereafter, submit a return form and pay the tax due. 2. Whenever it appears to the finance director that the collection of taxes from any collecting entity may be in jeopardy, the finance director, after not less than ten (10) days’ prior written notice to the collecting entity, is authorized to require that the collecting entity remit taxes due and deliver returns at shorter intervals than otherwise provided, as the finance director deems it appropriate under the circumstances. Sec. 3.26.050. Method of payment. Taxes payable hereunder shall be remitted to the finance director on or before the time required by bank draft, cashier’s check, personal check, money order, credit card, or cash. If payment is made by draft, credit card, or check, the tax shall not be deemed paid until the draft, credit card, or check is honored in the usual course of business, nor shall the acceptance of any sum by the finance director be an acquittance or discharge of the tax, unless the amount paid is the full amount due. 4.K.a Packet Pg. 188 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 29Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.26.060. Failure to make timely payment of tax or fee – Penalties. A. Delinquent accounts. Except to the extent modified by this section, the city will treat all unpaid or uncollected admissions taxes as delinquent accounts under Ch. 3.10 KCC. B. Late charge assessed. If any collecting entity fails or neglects to pay any admission tax within thirty (30) days from the quarterly due date, a charge of one (1) percent of the amount of the unpaid tax or five dollars ($5), whichever is the greater amount, will be imposed one (1) month from the date payment was due, and at the end of each succeeding monthly period, until all past due amounts are paid in full. C. Collection agency. Any tax, invoice, or service charge due under this chapter and unpaid or uncollected shall constitute a debt to the city. The city may, pursuant to Ch. 19.16 RCW, use a collection agency to collect outstanding debts, or it may seek collection by court proceedings, which remedies shall be in addition to all other remedies. D. Criminal penalties. Any collecting entity that violates or fails to comply with any of the provisions of this chapter or other lawful rule or ordinance adopted by the city shall be guilty of a misdemeanor and shall be subject to the penalty set forth in KCC 9.02.410(2), as it may be amended from time to time. Sec. 3.26.070. Records required. A. Each collecting entity shall maintain records respecting that activity which truly, completely, and accurately disclose all information necessary to determine the collecting entity’s tax liability during each base tax period. Such records shall be kept and maintained for a period of not less than three (3) years. 4.K.a Packet Pg. 189 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 30Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes B. All books, records, and other items required to be kept and maintained under this section shall be subject to, and immediately made available, for inspection and audit at any time, with or without notice, at the place where such records are kept upon the demand of the finance director, or his or her designee, for the purpose of enforcing the provisions of this chapter. C. Where the collecting entity does not keep all of the books, records, or items required to be kept or maintained under this section within the jurisdiction of the city so that the auditor may examine them conveniently, the collecting entity shall either: 1. Produce and make available for inspection in this jurisdiction all of the required books, records, or other items within ten (10) days following a request by the auditor that the collecting entity do so; or 2. Bear the actual cost of inspection by the auditor or the auditor’s designee at the location where the books, records, or items are located. In addition, the collecting entity shall pay in advance to the finance director the estimated costs thereof, including, but not limited to, round trip fare by the most rapid means, lodging, meals, and incidental expenses. The actual amounts due or to be refunded for expenses shall be determined following the examination of the records. D. A collecting entity who fails, neglects, or refuses to produce these books and records, either within or outside this jurisdiction, in addition to being subject to other civil and criminal penalties provided by this chapter, shall be subject to a penalty in the amount of one hundred dollars ($100) per day for each day of noncompliance. 4.K.a Packet Pg. 190 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 31Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.26.080. Overpayment or underpayment of tax. If, upon application by a collecting entity for a refund, or upon any examination of the returns or records of any collecting entity, the finance director determines that within three (3) years immediately preceding receipt by the finance director of the application by the collecting entity for a refund or an audit, or in the absence of such an application, within three (3) years immediately preceding the commencement by the finance director of the examination: A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city within three (3) years of such period shall be credited to the collecting entity’s account or shall be credited to the collecting entity at the collecting entity’s option. No refund or credit shall be allowed for any excess paid more than three (3) years before the date of the application or examination. B. A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the finance director shall mail a statement to the collecting entity, showing the balance due, including the tax amount or penalty assessments and fees. It shall be a separate, additional violation of this chapter, both civil and criminal, if the collecting entity fails to make payment in full within ten (10) calendar days of that mailing. Sec. 3.26.090. Failure to make return. If any collecting entity fails, neglects, or refuses to make and file its return when required under this chapter, the finance director is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of this chapter, and to mail notification to the collecting entity of the amount so determined, which 4.K.a Packet Pg. 191 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 32Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable. Sec. 3.26.100. Tax additional to others. The taxes levied herein shall be additional to any license fee or tax imposed or levied under any law or other ordinance of the city, except as otherwise expressly provided herein. Sec. 3.26.110. Finance director to make rules. The finance director shall have the power, and it shall be his or her duty, from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter or other applicable laws for the purpose of carrying out these provisions, and it is unlawful to violate or fail to comply with those rules or regulations. SECTION 4. – Amendment – KCC 3.28. Chapter 3.28 of the Kent City Code entitled “Business and Occupation Tax – Gross Receipts,” is hereby amended as follows: CHAPTER 3.28 BUSINESS AND OCCUPATION TAX – GROSS RECEIPTS Sec. 3.28.010. Purpose. This chapter implements Washington Constitution Article XI, Section 12 and RCW 35A.82.020 and 35A.11.020, which give municipalities the authority to license for revenue. In the absence of a legal or constitutional prohibition, municipalities have the power to define taxation categories as they see fit in order to respond to the unique concerns and responsibilities of local government. The city of Kent has developed over the last half century into a major manufacturing/warehousing hub. However, due to recent changes in sales tax and property tax laws, the city no longer 4.K.a Packet Pg. 192 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 33Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes receives sufficient revenue from warehousing activities to support the transportation infrastructure needed to serve warehouse activities. As a result, the city no longer generates sufficient revenue to maintain the level of general city services that supports this business base, and to maintain and operate its considerable past investment in local streets and arterial infrastructure. This chapter, then, is intended to generate additional revenue to maintain, repair, and operate the city’s existing transportation network in order to fairly allocate the cost to provide those services and to maintain that infrastructure to those business entities that contribute most to the use and degradation of city streets. Sec. 3.28.020. Exercise of revenue license power. The provisions of this chapter shall be deemed an exercise of the power of the city to license for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial interpretations of the ordinances or rules. The responsibility rests with the licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with the city code. Sec. 3.28.028. Administrative provisions. The administrative provisions contained in Chapter 3.29 KCC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. Sec. 3.28.030. Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Advance, reimbursement. 4.K.a Packet Pg. 193 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 34Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 1. Advance means money or credits received by a taxpayer from a customer or client with which the taxpayer is to pay costs or fees on behalf of the customer or client. 2. Reimbursement means money or credits received from a customer or client to repay the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of the customer or client. B. Agricultural product, farmer. 1. Agricultural product means any product of plant cultivation or animal husbandry including, but not limited to: a product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal. “Agricultural product” does not include animals intended to be pets. 2. Farmer means any person engaged in the business of growing or producing, upon the person’s own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. “Farmer” does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person’s own consumption. “Farmer” does not include a person selling any animal or substance obtained therefrom in connection with the person’s business of operating a stockyard or a slaughter or packing house. “Farmer” does not include any person in respect to the business of taking, cultivating, or raising timber. C. Artistic or cultural organization. As used in this chapter: 1. The term “artistic or cultural organization” means an organization which is organized and operated exclusively for the purpose of providing artistic or cultural exhibitions, presentations, or performances or 4.K.a Packet Pg. 194 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 35Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes cultural or art education programs, as defined in subsection (C)(10) of this section, for viewing or attendance by the general public. 2. The organization must be a not-for-profit corporation under Chapter 24.03 RCW. 3. The organization must be managed by a governing board of not less than eight (8) individuals, none of whom is a paid employee of the organization or by a corporation sole under Chapter 24.12 RCW. 4. No part of its income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the corporation in accordance with its purposes and bylaws. 5. Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state. 6. Assets of the corporation must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation which also would be entitled to the exemption. 7. The corporation must be duly licensed or certified when licensing or certification is required by law or regulation. 8. The amounts received that qualify for exemption must be used for the activities for which the exemption is granted. 9. Services must be available regardless of race, color, national origin, ancestry, religion, age, sex, marital status, sexual orientation, Vietnam or disabled veteran status, or the presence of any mental or physical disability. 10. The term artistic or cultural exhibitions, presentations, or performances or cultural or art education programs is limited to: 4.K.a Packet Pg. 195 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 36Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes a. An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums; b. A musical or dramatic performance or series of performances; or c. An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject. D. Business includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly. E. Business and occupation tax or gross receipts tax means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business. F. Commercial or industrial use means the following uses of products, including byproducts, by the extractor or manufacturer thereof: 1. Any use as a consumer; and 2. The manufacturing of articles, substances, or commodities. G. Competitive telephone service means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. H. Consumer means the following: 4.K.a Packet Pg. 196 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 37Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 1. Any person who purchases, acquires, owns, holds, or uses any tangible or intangible personal property irrespective of the nature of the person’s business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for a consumer other than for the purpose of: a. Resale as tangible or intangible personal property in the regular course of business; b. Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating such real or personal property of or for consumers; c. Incorporating such property as an ingredient or component of a new product or as a chemical used in processing a new product when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new product; or d. Consuming the property in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; 2. Any person engaged in any business activity taxable under KCC 3.28.050(A)(7); 3. Any person who purchases, acquires, or uses any competitive telephone service as herein defined, other than for resale in the regular course of business; 4. Any person who purchases, acquires, or uses any personal, business, or professional service defined as a retail sale or retail service in this section, other than for resale in the regular course of business; 5. Any person who is an end user of software; 4.K.a Packet Pg. 197 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 38Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 6. Any person engaged in the business of “public road construction” in respect to tangible personal property when that person incorporates the tangible personal property as an ingredient or component of a publicly owned street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle by installing, placing, or spreading the property in or upon the right-of-way of a publicly owned street, place, road, highway, easement, bridge, tunnel, or trestle or in or upon the site of a publicly owned mass public transportation terminal or parking facility; 7. Any person who is an owner, lessee, or has the right of possession to or an easement in real property which is being constructed, repaired, decorated, improved, or otherwise altered by a person engaged in business; 8. Any person who is an owner, lessee, or has the right of possession to personal property which is being constructed, repaired, improved, cleaned, imprinted, or otherwise altered by a person engaged in business; 9. Any person engaged in “government contracting.” Any such person shall be a consumer within the meaning of this subsection in respect to tangible personal property incorporated into, installed in, or attached to such building or other structure by such person. Nothing contained in this or any other subsection of this section shall be construed to modify any other definition of “consumer.” I. Delivery means the transfer of possession of tangible personal property between the seller and the buyer or the buyer’s representative. Delivery to an employee of a buyer is considered delivery to the buyer. Transfer of possession of tangible personal property occurs when the buyer or the buyer’s representative first takes physical control of the property or exercises dominion and control over the property. Dominion and control 4.K.a Packet Pg. 198 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 39Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes means the buyer has the ability to put the property to the buyer’s own purposes. It means the buyer or the buyer’s representative has made the final decision to accept or reject the property, and the seller has no further right to possession of the property and the buyer has no right to return the property to the seller, other than under a warranty contract. A buyer does not exercise dominion and control over tangible personal property merely by arranging for shipment of the property from the seller to itself. A buyer’s representative is a person, other than an employee of the buyer, who is authorized in writing by the buyer to receive tangible personal property and take dominion and control by making the final decision to accept or reject the property. Neither a shipping company nor a seller can serve as a buyer’s representative. It is immaterial where the contract of sale is negotiated or where the buyer obtains title to the property. Delivery terms and other provisions of the Uniform Commercial Code (RCW Title 62A) do not determine when or where delivery of tangible personal property occurs for purposes of taxation. J. Director means the finance director of the city or any officer, agent or employee of the city designated to act on the director’s behalf. K. Digital automated service, digital code, and digital goods have the same meaning as in RCW 82.04.192. L. Digital products means digital goods, digital codes, digital automated services, and the services described in RCW 82.04.050(2)(g) and (6)(b). M. Eligible gross receipts tax. The term “eligible gross receipts tax” means a tax which: 1. Is imposed on the act or privilege of engaging in business activities within KCC 3.28.050; and 4.K.a Packet Pg. 199 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 40Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 2. Is measured by the gross volume of business, in terms of gross receipts, and is not an income tax or value added tax; and 3. Is not, pursuant to law or custom, separately stated from the sales price; and 4. Is not a sales or use tax, business license fee, franchise fee, royalty, or severance tax measured by volume or weight, or concession charge, or payment for the use and enjoyment of property, property right, or a privilege; and 5. Is a tax imposed by a local jurisdiction, whether within or without the state of Washington, and not by a country, state, province, or any other nonlocal jurisdiction above the county level. N. Engaging in business. 1. The term “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. 2. 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 minimis business activities in the city without having to register and obtain a business license or pay city business and occupation taxes. The activities listed in this section are illustrative only and are not intended to narrow the definition of “engaging in business” in subsection (N)(1) of this section. 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. 3. Without being all inclusive, any one (1) of the following activities conducted within the city by a person, or its employee, agent, representative, independent contractor, broker, or another acting on its 4.K.a Packet Pg. 200 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 41Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes behalf, constitutes engaging in business and requires a person to register and obtain a business license: a. 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. b. Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the city. c. Soliciting sales. d. Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance. e. 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. f. Installing, constructing, or supervising installation or construction of real or tangible personal property. g. Soliciting, negotiating, or approving franchise, license, or other similar agreements. h. Collecting current or delinquent accounts. i. Picking up and transporting tangible personal property, solid waste, construction debris, or excavated materials. j. 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. k. 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, 4.K.a Packet Pg. 201 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 42Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes dentists, doctors, detectives, laboratory operators, teachers, and veterinarians. l. Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings. m. 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. n. Investigating, resolving, or otherwise assisting in resolving customer complaints. o. 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. p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person or another acting on its behalf. q. Accepting or executing a contract with the city, irrespective of whether goods or services are delivered within or without the city, or whether the person’s office or place of business is within or without the city. 4. 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 and pay tax: a. Meeting with suppliers of goods and services as a customer. b. Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions. c. 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 4.K.a Packet Pg. 202 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 43Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 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. d. Renting tangible or intangible property as a customer when the property is not used in the city. e. 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. f. Conducting advertising through the mail. g. Soliciting sales by phone from a location outside the city. 5. 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 (N)(4) of this section. 6. The city expressly intends that engaging in business includes any activity sufficient to establish nexus for purposes of applying the tax 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. O. Extracting is the activity engaged in by an extractor and is reportable under the extracting classification. P. Extractor means every person who from the person’s own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use, mines, quarries, takes, or produces coal, oil, natural gas, ore, stone, sand, 4.K.a Packet Pg. 203 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 44Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes gravel, clay, mineral, or other natural resource product; or fells, cuts, or takes timber, Christmas trees, other than plantation Christmas trees, or other natural products; or takes fish, shellfish, or other sea or inland water foods or products. “Extractor” does not include persons performing under contract the necessary labor or mechanical services for others, or persons meeting the definition of “farmer.” Q. Extractor for hire means a person who performs under contract necessary labor or mechanical services for an extractor. R. Gross income of the business means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. S. Gross proceeds of sales means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services, or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. T. Manufacturing means the activity conducted by a manufacturer and is reported under the manufacturing classification. 4.K.a Packet Pg. 204 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 45Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes U. Manufacturer, to manufacture. 1. Manufacturer means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from the person’s own materials or ingredients any products. When the owner of equipment or facilities furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to less than twenty (20) percent of the total value of all materials or ingredients that become a part of the finished product, the owner of the equipment or facilities will be deemed to be a processor for hire, and not a manufacturer. A business not located in this city that is the owner of materials or ingredients processed for it in this city by a processor for hire shall be deemed to be engaged in business as a manufacturer in this city. 2. To manufacture means all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials or ingredients so that as a result thereof a new, different or useful product is produced for sale or commercial or industrial use, and shall include: a. The production of special made or custom made articles; b. The production of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; c. Crushing and/or blending of rock, sand, stone, gravel, or ore; and d. The producing of articles for sale, or for commercial or industrial use, from raw materials or prepared materials by giving such materials, articles, and substances of trade or commerce new forms, qualities, properties, or combinations including, but not limited to, such activities as making, fabricating, processing, refining, mixing, slaughtering, 4.K.a Packet Pg. 205 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 46Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes packing, aging, curing, mild curing, preserving, canning, and the preparing and freezing of fresh fruits and vegetables. “To manufacture” shall not include the production of digital goods or the production of computer software if the computer software is delivered from the seller to the purchaser by means other than tangible storage media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. V. Newspaper means a publication offered for sale regularly at stated intervals at least once a week and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind. Magazine or periodical means any printed publication, other than a newspaper, issued and offered for sale regularly at stated intervals at least once every three (3) months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content. W. Nonprofit corporation or nonprofit organization means a corporation or organization in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the requirement to apply for its tax exempt status under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended. Where the term “nonprofit organization” is used, it is meant to include a nonprofit corporation. X. Office or place of business means a fixed location or permanent facility where the regular business of the person is conducted and which is 4.K.a Packet Pg. 206 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 47Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location: 1. Whose address the person uses as its business mailing address; 2. Where the place of primary use is shown on a telephone billing or a location containing a telephone line listed in a public telephone directory or other similar publication under the business name; 3. Where the person holds itself out to the general public as conducting its regular business through signage or other means; and 4. Where the person is required to obtain any appropriate state and local business license or registration unless they are exempted by law from such requirement. A vehicle such as a pick-up, van, truck, boat or other motor vehicle is not an office or place of business. A post office box is not an office or place of business. If a person has an office or place of business, the person’s home is not an office or place of business unless it meets the criteria for office or place of business above. If a person has no office or place of business, the person’s home or apartment within the city will be deemed the place of business. Y. Person means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, and the United States or any instrumentality thereof. 4.K.a Packet Pg. 207 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 48Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Z. Processing for hire means the performance of labor and mechanical services upon materials or ingredients belonging to others so that as a result a new, different, or useful product is produced for sale, or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that person were performing the labor and mechanical services upon that person’s own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to twenty (20) percent or more of the total value of all materials or ingredients that become a part of the finished product, the person will be deemed to be a manufacturer and not a processor for hire. AA. Product means tangible personal property, including articles, substances, or commodities created, brought forth, extracted, or manufactured by human or mechanical effort. Byproduct means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. BB. Retailing means the activity of engaging in making sales at retail and is reported under the retailing classification. CC. Retail service shall include the sale of or charge made for personal, business, or professional services including amounts designated as interest, rents, fees, admission, and other service emoluments however designated, received by persons engaging in the following business activities: 1. Amusement and recreation services including but not limited to golf, pool, billiards, skating, bowling, swimming, bungee jumping, ski 4.K.a Packet Pg. 208 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 49Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes lifts and tows, basketball, racquet ball, handball, squash, tennis, batting cages, day trips for sightseeing purposes, and others, when provided to consumers. “Amusement and recreation services” also includes the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance. The term “amusement and recreation services” does not include instructional lessons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons; 2. Abstract, title insurance, and escrow services; 3. Credit bureau services; 4. Automobile parking and storage garage services; 5. Landscape maintenance and horticultural services but excluding (a) horticultural services provided to farmers and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if performed by or at the direction of an electric utility; 6. Service charges associated with tickets to professional sporting events; and 7. The following personal services: physical fitness services, tanning salon services, tattoo parlor services, steam bath services, Turkish bath services, escort services, and dating services. 8. The term shall also include the renting or leasing of tangible personal property to consumers and the rental of equipment with an operator. DD. Sale, casual or isolated sale. 1. Sale means any transfer of the ownership of, title to, or possession of property for a valuable consideration and includes any activity classified as a “sale at retail,” “retail sale,” or “retail service.” It includes renting or leasing, conditional sale contracts, leases with option to purchase, and any contract under which possession of the property is 4.K.a Packet Pg. 209 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 50Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether consumed upon the premises or not. 2. Casual or isolated sale means a sale made by a person who is not engaged in the business of selling the type of property involved on a routine or continuous basis. EE. Sale at retail, retail sale. 1. Sale at retail or retail sale means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who: a. Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person; or b. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or c. Purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; or d. Purchases for the purpose of consuming the property purchased in producing ferrosilicon which is subsequently used in 4.K.a Packet Pg. 210 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 51Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or e. Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065. The term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the performance of any activity classified as a “sale at retail” or “retail sale” even though such property is resold or utilized as provided in subsection (EE)(1)(a), (b), (c), (d), or (e) of this section following such use; or f. Purchases for the purpose of satisfying the person’s obligations under an extended warranty as defined in subsection (EE)(7) of this section, if such tangible personal property replaces or becomes an ingredient or component of property covered by the extended warranty without intervening use by such person. 2. “Sale at retail” or “retail sale” also means every sale of tangible personal property to persons engaged in any business activity which is taxable under KCC 3.28.050(A)(7). 3. “Sale at retail” or “retail sale” shall include the sale of or charge made for tangible personal property consumed and/or for labor and services rendered in respect to the following: a. The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers, including charges made for the mere use of facilities in respect thereto, but excluding charges made for the use of coin-operated laundry facilities when such facilities are situated in an apartment house, rooming house, or mobile home park for the exclusive use of the tenants thereof, and also excluding sales of laundry service to nonprofit health care facilities, and excluding services rendered in respect to live animals, birds, and insects; b. The constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real 4.K.a Packet Pg. 211 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 52Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes property of or for consumers, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation, and shall also include the sale of services or charges made for the clearing of land and the moving of earth excepting the mere leveling of land used in commercial farming or agriculture; c. The charge for labor and services rendered in respect to constructing, repairing, or improving any structure upon, above, or under any real property owned by an owner who conveys the property by title, possession, or any other means to the person performing such construction, repair, or improvement for the purpose of performing such construction, repair, or improvement and the property is then reconveyed by title, possession, or any other means to the original owner; d. The sale of or charge made for labor and services rendered in respect to the cleaning, fumigating, razing, or moving of existing buildings or structures, but shall not include the charge made for janitorial services; and for purposes of this section the term “janitorial services” shall mean those cleaning and caretaking services ordinarily performed by commercial janitor service businesses including, but not limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes, and upholstery. The term “janitorial services” does not include painting, papering, repairing, furnace or septic tank cleaning, snow removal, or sandblasting; e. The sale of or charge made for labor and services rendered in respect to automobile towing and similar automotive transportation services, but not in respect to those required to report and pay taxes under Chapter 82.16 RCW; f. The sale of and charge made for the furnishing of lodging and all other services, except telephone business and cable service, by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished 4.K.a Packet Pg. 212 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 53Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes from the renting or leasing of real property, and it shall be presumed that the occupancy of real property for a continuous period of one (1) month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. For the purposes of this subsection, it shall be presumed that the sale of and charge made for the furnishing of lodging for a continuous period of one (1) month or more to a person is a rental or lease of real property and not a mere license to enjoy the same; g. The installing, repairing, altering, or improving of digital goods for consumers; h. The sale of or charge made for tangible personal property, labor, and services to persons taxable under subsections (EE)(3)(a), (b), (c), (d), (e), (f), and (g) of this section when such sales or charges are for property, labor, and services which are used or consumed in whole or in part by such persons in the performance of any activity defined as a “sale at retail” or “retail sale” even though such property, labor, and services may be resold after such use or consumption. Nothing contained in this subsection shall be construed to modify subsection (EE)(1) of this section and nothing contained in subsection (EE)(1) of this section shall be construed to modify this subsection. 4. “Sale at retail” or “retail sale” shall also include the providing of competitive telephone service to consumers. 5.a. “Sale at retail” or “retail sale” shall also include the sale of prewritten software other than a sale to a person who presents a resale certificate under RCW 82.04.470, regardless of the method of delivery to the end user. For purposes of this subsection (EE)(5)(a) the sale of prewritten computer software includes the sale of or charge made for a key or an enabling or activation code, where the key or code is required to activate prewritten computer software and put the software into use. There is no separate sale of the key or code from the prewritten computer software, regardless of how the sale may be characterized by the vendor or by the purchaser. 4.K.a Packet Pg. 213 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 54Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes The term “sale at retail” or “retail sale” does not include the sale of or charge made for: i. Custom software; or ii. The customization of prewritten software. b.i. The term also includes the charge made to consumers for the right to access and use prewritten computer software, where possession of the software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. ii.(A) The service described in subsection (EE)(5)(b)(i) of this section includes the right to access and use prewritten software to perform data processing. (B) For purposes of this subsection (EE)(5)(b)(ii) data processing means the systematic performance of operations on data to extract the required information in an appropriate form or to convert the data to usable information. Data processing includes check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. 6. “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and services rendered in respect to the building, repairing, or improving of any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state, the state of Washington, or by the United States and which is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind. 7. “Sale at retail” or “retail sale” shall also include the sale of or charge made for an extended warranty to a consumer. For purposes of this subsection, extended warranty means an agreement for a specified duration to perform the replacement or repair of tangible personal property at no additional charge or a reduced charge for tangible personal property, 4.K.a Packet Pg. 214 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 55Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes labor, or both, or to provide indemnification for the replacement or repair of tangible personal property, based on the occurrence of specified events. The term “extended warranty” does not include an agreement, otherwise meeting the definition of “extended warranty” in this subsection, if no separate charge is made for the agreement and the value of the agreement is included in the sales price of the tangible personal property covered by the agreement. 8. “Sale at retail” or “retail sale” shall also include the sale of or charge made for labor and services rendered in respect to the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for the United States, any instrumentality thereof, or a county or city housing authority created pursuant to Chapter 35.82 RCW, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation. 9. “Sale at retail” or “retail sale” shall not include the sale of services or charges made for the clearing of land and the moving of earth of or for the United States, any instrumentality thereof, or a county or city housing authority. Nor shall the term include the sale of services or charges made for cleaning up for the United States, or its instrumentalities, radioactive waste and other byproducts of weapons production and nuclear research and development. 10. “Sale at retail” or “retail sale” shall not include the sale of or charge made for labor and services rendered for environmental remedial action. 11. “Sale at retail” or “retail sale” shall also include the following sales to consumers of digital goods, digital codes, and digital automated services: a. Sales in which the seller has granted the purchaser the right of permanent use; 4.K.a Packet Pg. 215 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 56Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes b. Sales in which the seller has granted the purchaser a right of use that is less than permanent; c. Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and d. Sales in which the purchaser is obligated to make continued payment as a condition of the sale. A retail sale of digital goods, digital codes, or digital automated services under this subsection (EE)(11) includes any services provided by the seller exclusively in connection with the digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services. For purposes of this subsection, permanent means perpetual or for an indefinite or unspecified length of time. A right of permanent use is presumed to have been granted unless the agreement between the seller and the purchaser specifies or the circumstances surrounding the transaction suggest or indicate that the right to use terminates on the occurrence of a condition subsequent. 12. “Sale at retail” or “retail sale” shall also include the installing, repairing, altering, or improving of digital goods for consumers. FF. Sale at wholesale or wholesale sale means any sale of tangible personal property, digital goods, digital codes, digital automated services, prewritten computer software, or services described in subsection (EE)(5)(b)(i) of this section which is not a retail sale, and any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property and retail services, if such charge is expressly defined as a retail sale or retail service when rendered to or for consumers. Sale at wholesale also includes the sale of telephone business 4.K.a Packet Pg. 216 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 57Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes to another telecommunications company as defined in RCW 80.04.010 for the purpose of resale, as contemplated by RCW 35.21.715. GG. Services includes those activities that do not fall within one of the other tax classifications used by the city. HH. Software, prewritten software, custom software, customization of canned software, master copies, retained rights. 1. Prewritten software or canned software means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two (2) or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than such purchaser. Where a person modifies or enhances computer software of which such person is not the author or creator, the person shall be deemed to be the author or creator only of the person’s modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; however, where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for the modification or enhancement, the modification or enhancement shall not constitute prewritten computer software. 2. Custom software means software created for a single person. 3. Customization of canned software means any alteration, modification, or development of applications using or incorporating canned software to specific individualized requirements of a single person. 4.K.a Packet Pg. 217 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 58Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Customization of canned software includes individualized configuration of software to work with other software and computer hardware but does not include routine installation. Customization of canned software does not change the underlying character or taxability of the original canned software. 4. Master copies of software means copies of software from which a software developer, author, inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license. The software encoded on a master copy and the media upon which the software resides are both ingredients of the master copy. 5. Retained rights means any and all rights, including intellectual property rights such as those rights arising from copyrights, patents, and trade secret laws, that are owned or are held under contract or license by a software developer, author, inventor, publisher, licensor, sublicensor, or distributor. 6. Software means any information, program, or routine, or any set of one (1) or more programs, routines, or collections of information, used, or intended for use, to convey information that causes one (1) or more computers or pieces of computer-related peripheral equipment, or any combination thereof, to perform a task or set of tasks. “Software” includes the associated documentation, materials, or ingredients, regardless of the media upon which that documentation is provided, that describe the code and its use, operation, and maintenance and that typically are delivered with the code to the consumer. All software is classified as either canned or custom. II. Taxpayer means any “person,” as herein defined, required to have a business license under this chapter or liable for the collection of any tax or fee under this chapter, or who engages in any business or who performs any act for which a tax or fee is imposed by this chapter. 4.K.a Packet Pg. 218 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 59Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes JJ. Tuition fee includes library, laboratory, health service, and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. Educational institution, as used in this section, means only those institutions created or generally accredited as such by the state and includes educational programs that such educational institution cosponsors with a nonprofit organization, as defined by the Internal Revenue Code Section 501(c)(3), as hereafter amended, if such educational institution grants college credit for coursework successfully completed through the educational program, or an approved branch campus of a foreign degree- granting institution in compliance with Chapter 28B.90 RCW, and in accordance with RCW 82.04.4332 or defined as a degree-granting institution under RCW 28B.85.010(3) and accredited by an accrediting association recognized by the United States Secretary of Education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions. KK. Value proceeding or accruing means the consideration, whether money, credits, rights, or other property expressed in terms of money, a person is entitled to receive or which is actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. LL. Value of products. 1. The value of products, including byproducts, extracted or manufactured, shall be determined by the gross proceeds derived from the 4.K.a Packet Pg. 219 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 60Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes sale thereof whether such sale is at wholesale or at retail, to which shall be added all subsidies and bonuses received from the purchaser or from any other person with respect to the extraction, manufacture, or sale of such products or byproducts by the seller. 2. Where such products, including byproducts, are extracted or manufactured for commercial or industrial use; and where such products, including byproducts, are shipped, transported or transferred out of the city, or to another person, without prior sale or are sold under circumstances such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale; the value shall correspond as nearly as possible to the gross proceeds from sales in this state of similar products of like quality and character, and in similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily payable by the purchaser or by any third person with respect to the extraction, manufacture, or sale of such products. In the absence of sales of similar products as a guide to value, such value may be determined upon a cost basis. In such cases, there shall be included every item of cost attributable to the particular article or article extracted or manufactured, including direct and indirect overhead costs. The director may prescribe rules for the purpose of ascertaining such values. 3. Notwithstanding subsection (LL)(2) of this section, the value of a product manufactured or produced for purposes of serving as a prototype for the development of a new or improved product shall correspond to: a. The retail selling price of such new or improved product when first offered for sale; or b. The value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale. MM. Wholesaling means engaging in the activity of making sales at wholesale, and is reported under the wholesaling classification. 4.K.a Packet Pg. 220 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 61Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.28.040. Agency – Sales and services by agent, consignee, bailee, factor or auctioneer. A. Sales in own name – Sales or purchases as agent. Every person, including agents, consignees, bailees, factors, or auctioneers, having either actual or constructive possession of tangible personal property or having possession of the documents of title thereto, with power to sell such tangible personal property in the person’s own name and actually so selling, shall be deemed the seller of such tangible personal property within the meaning of this chapter. The burden shall be upon the taxpayer in every case to establish the fact that such taxpayer is not engaged in the business of selling tangible personal property but is acting merely as broker or agent in promoting sales or making purchases for a principal. Such claim will be recognized only when the contract or agreement between such persons clearly establishes the relationship of principal and agent and when the following conditions are complied with: 1. The books and records of the broker or agent show the transactions were made in the name and for the account of the principal, and show the name of the actual owner of the property for whom the sale was made, or the actual buyer for whom the purchase was made. 2. The books and records show the amount of the principal’s gross sales, the amount of commissions, and any other incidental income derived by the broker or agent from such sales. The principal’s gross sales must not be reflected as the agent’s income on any of the agent’s books and records. Commissions must be computed according to a set percentage or amount, which is agreed upon in the agency agreement. 3. No ownership rights may be conferred to the agent unless the principal refuses to pay, or refuses to abide by the agency agreement. 4.K.a Packet Pg. 221 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 62Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sales or purchases of any goods by a person who has any ownership rights in such goods shall be taxed as retail or wholesale sales. 4. Bulk goods sold or purchased on behalf of a principal must not be co-mingled with goods belonging to another principal or lose their identity as belonging to the particular principal. Sales or purchases of any goods which have been co-mingled or lost their identity as belonging to the principal shall be taxed as retail or wholesale sales. B. If the above requirements are not met the consignor, bailor, principal, or other shall be deemed a seller of such property to the agent, consignee, bailee, factor, or auctioneer. C. Services in own name – Procuring services as agent. For purposes of this subsection, an agent is a person who acts under the direction and control of the principal in procuring services on behalf of the principal that the person could not itself render or supply. Amounts received by an agent for the account of its principal as advances or reimbursements are exempted from the measure of the tax only when the agent is not primarily or secondarily liable to pay for the services procured. Any person who claims to be acting merely as agent in obtaining services for a principal will have such claim recognized only when the contract or agreement between such persons clearly establishes the relationship of principal and agent and when the following conditions are complied with: 1. The books and records of the agent show that the services were obtained in the name and for the account of the principal, and show the actual principal for whom the purchase was made. 2. The books and records show the amount of the service that was obtained for the principal, the amount of commissions, and any other income derived by the agent for acting as such. Amounts received from the principal as advances and reimbursements must not be reflected as the 4.K.a Packet Pg. 222 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 63Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes agent’s income on any of the agent’s books and records. Commissions must be computed according to a set percentage or amount, which is agreed upon in the agen cy agreement. Sec. 3.28.050. Imposition of the tax – Tax or fee levied. Except as provided in subsection (C) of this section, there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the city, whether the person’s office or place of business be within or without the city. The tax shall be in amounts to be determined by application of rates against the gross proceeds of sale, gross income of business, or value of products, including byproducts, and by application of rates against the square footage of business office or facility space within the city, as the case may be, as follows: A. Gross receipts tax. 1. Upon every person engaging within the city in business as an extractor; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, extracted within the city for sale or for commercial or industrial use, multiplied by the rate of 0.152 hundredths of one percent (0.00152) through December 31, 2021, and multiplied by the rate of 0.200 hundredths of one percent (0.002) effective January 1, 2022. The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 2. Upon every person engaging within the city in business as a manufacturer, as to such persons, the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, manufactured within the city, multiplied by the rate of 0.046 hundredths of one percent (0.00046) through December 31, 2021, and 4.K.a Packet Pg. 223 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 64Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes multiplied by the rate of 0.100 hundredths of one percent (0.001) effective January 1, 2022. The measure of the tax is the value of the products, including byproducts, so manufactured, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 3. Upon every person engaging within the city in the business of making sales at wholesale, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of 0.152 hundredths of one percent (0.00152) through December 31, 2019, and multiplied by the rate of 0.200 hundredths of one percent (0.002) effective January 1, 2020. 4. Upon every person engaging within the city in the business of making sales at retail, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business, without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of 0.046 hundredths of one percent (0.00046) through December 31, 2021, and multiplied by the rate of 0.100 hundredths of one percent (0.001) effective January 1, 2022. 5. Upon every person engaging within the city in the business of (a) printing, (b) both printing and publishing newspapers, magazines, periodicals, books, music, and other printed items, (c) publishing newspapers, magazines and periodicals, (d) extracting for hire, and (e) processing for hire; as to such persons, the amount of tax on such business shall be equal to the gross income of the business multiplied by the rate of 0.046 hundredths of one percent (0.00046) through December 31, 2021, and multiplied by the rate of 0.100 hundredths of one percent (0.001) effective January 1, 2022. 6. Upon every person engaging within the city in the business of making sales of retail services; as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales 4.K.a Packet Pg. 224 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 65Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes multiplied by the rate of 0.152 hundredths of one percent (0.00152) through December 31, 2021, and multiplied by the rate of 0.200 hundredths of one percent (0.002) effective January 1, 2022. 7. Upon every other person engaging within the city in any business activity other than or in addition to those enumerated in the above subsections; as to such persons, the amount of tax on account of such activities shall be equal to the gross income of the business multiplied by the rate of 0.152 hundredths of one percent (0.00152) through December 31, 2021, and multiplied by the rate of 0.200 hundredths of one percent (0.002) effective January 1, 2022. This subsection includes, among others, and without limiting the scope hereof (whether or not title to material used in the performance of such business passes to another by accession, merger, or other than by outright sale), persons engaged in the business of developing or producing custom software or of customizing canned software, producing royalties or commissions, and persons engaged in the business of rendering any type of service which does not constitute a sale at retail, a sale at wholesale, or a retail service. B. Square footage tax. Upon every person who leases, owns, occupies, or otherwise maintains an office, warehouse, or other place of business within the city for purposes of engaging in business activities in the city, the tax shall be measured by the number of square feet of warehouse business floor space or other business floor space for each office, warehouse, or other place of business leased, owned, occupied, or otherwise maintained within the city during the reporting period, calculated to the nearest square foot. 1. Subject to the reductions established in subsection (B)(6) of this section, the amount of the tax due shall be equal to the sum of the number of square feet of business warehouse floor space for each business warehouse leased, owned, occupied, or otherwise maintained within the city multiplied by the rate for each calendar year listed below, and the 4.K.a Packet Pg. 225 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 66Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes number of square feet of other business floor space for each office or other place of business leased, owned, occupied, or otherwise maintained within the city multiplied by the rate for each calendar year listed below. Effective Date Business Warehouse Floor Space Other Business Floor Space 1/1/2019 0.06 quarterly rate 0.24 annual rate 0.02 quarterly rate 0.08 annual rate 1/1/2020 0.09 quarterly rate 0.36 annual rate 0.02 quarterly rate 0.08 annual rate 1/1/2025 0.12 quarterly rate 0.48 annual rate 0.02 quarterly rate 0.08 annual rate 1/1/2028 0.15 quarterly rate 0.60 annual rate 0.03 quarterly rate 0.12 annual rate 2. For purposes of this section, business warehouse means a building or structure, or any part thereof, in which goods, wares, merchandise, or commodities are received or stored, whether or not for compensation, in furtherance of engaging in business. 3. For purposes of this section, other business floor space means the floor space of an office or place of business, other than a business warehouse. 4. For purposes of this section, the square footage shall be computed by measuring to the inside finish of permanent outer building walls and shall include space used by columns and projections necessary to the building. Square footage shall not include stairs, elevator shafts, flues, pipe shafts, vertical ducts, heating or ventilation shafts, janitor closets, and electrical or utility closets. 4.K.a Packet Pg. 226 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 67Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 5. Persons with more than one office, warehouse, or other place of business within the city must include all business warehouse floor space and other business floor space for all locations within the city. When a person rents space to another person, the person occupying the rental space is responsible for the square footage business tax on that rental space only if the renter has exclusive right of possession in the space as against the landlord. Space rented for the storage of goods in a warehouse where no walls separate the goods, and where the exclusive right of possession in the space is not held by the person to whom the space is rented, shall be included in the warehouse business floor space of the person that operates the warehouse business, and not by the person renting the warehouse space. 6. If the square footage tax imposed in this subsection (B) is less than or equal to the gross receipts tax imposed in subsection (A) of this section, no square footage tax will be due; if the square footage tax imposed in this subsection (B) exceeds the gross receipts tax imposed in subsection (A) of this section, the taxpayer shall also remit the excess over the gross receipts tax payable under subsection (A) of this section. C. Gross receipts and square footage threshold. 1. Gross receipts threshold. The gross receipts tax imposed in subsection (A) of this section shall not apply to any person engaging in any one or more business activities which are otherwise taxable pursuant to this section, whose value of products, including byproducts, gross proceeds of sales, and gross income of the business, as the case may be, from all activities conducted within the city during any calendar year does not exceed the threshold amount of $250,000. 2. Square footage threshold. The square footage tax imposed in subsection (B) of this section shall not apply to any person unless that person’s total floor area of business space within the city exceeds the following threshold: 4.K.a Packet Pg. 227 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 68Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes a. Four thousand taxable square feet of business warehouse space; or b. Twelve thousand taxable square feet of other business floor space. If the square footage tax applies, it applies to all business space leased, owned, occupied, or otherwise maintained by the taxpayer during the applicable reporting period. D. Gross receipts maximum – Retailing activities. Eeffective January 1, 2022, the gross receipts tax imposed in subsection (A) of this section shall not apply to retailing activities exceeding $20,000,000 in any calendar year which are otherwise taxable pursuant to this section. E. Rules. The director may promulgate rules and regulations regarding the manner, means, and method of calculating any tax imposed under this section. Sec. 3.28.070. Multiple activities credit when activities take place in one (1) or more cities with eligible gross receipt taxes. A. Persons who engage in business activities that are within the purview of two (2) or more subsections of KCC 3.28.050 shall be taxable under each applicable subsection. B. Notwithstanding anything to the contrary herein, if imposition of the city’s tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the city’s tax, and still apply the city tax to as much of the taxpayer’s activities as may be subject to the city’s taxing authority. 4.K.a Packet Pg. 228 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 69Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes C. To take the credit authorized by this section, a taxpayer must be able to document that the amount of tax sought to be credited was paid upon the same gross receipts used in computing the tax against which the credit is applied and that the taxpayer paid the amount of tax sought to be credited. D. Credit for persons that sell in the city products that they extract or manufacture. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid (1) with respect to the manufacturing of the products sold in the city, and (2) with respect to the extracting of the products, or the ingredients used in the products, sold in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. E. Credit for persons that manufacture products in the city using ingredients they extract. Persons taxable under the manufacturing classification with respect to manufacturing products in this city shall be allowed a credit against those taxes for any eligible gross receipts tax paid with respect to extracting the ingredients of the products manufactured in the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the manufacturing of those products. F. Credit for persons that sell within the city products that they print, or publish and print. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid with respect to the printing, or the printing and publishing, of the products sold 4.K.a Packet Pg. 229 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 70Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes within the city. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. Sec. 3.28.071 Tax credit. Persons with taxable gross receipts in excess of $62,500 who engage in business activities that are within the subsections of KCC 3.28.050(A) shall be taxable under each applicable subsection during a quarter in the city and shall be allowed a credit against the gross receipts taxes paid to the city on $62,500 under this chapter during the quarter. The amount of the credit shall not exceed the gross receipts tax liability arising under this chapter. Sec. 3.28.075. Deductions to prevent multiple taxation of certain manufacturing activities involving more than one (1) city with an eligible gross receipts tax. A person manufacturing products within the city using products manufactured by the same person outside the city may deduct from the measure of the manufacturing tax the value of products manufactured outside the city and included in the measure of an eligible gross receipts tax paid to the other jurisdiction with respect to manufacturing such products. Sec. 3.28.076. Assignment of gross income derived from intangibles. Gross income derived from the sale of intangibles such as royalties, trademarks, patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled (its headquarters is located). 4.K.a Packet Pg. 230 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 71Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.28.077. Allocation and apportionment of income when activities take place in more than one (1) jurisdiction. Gross income, other than for persons subject to the provisions of Chapter 82.14A RCW, shall be allocated and apportioned as follows: A. Gross income derived from all activities other than those taxed as service or royalties under KCC 3.28.050(A)(7) shall be allocated to the location where the activity takes place. B. In the case of sales of tangible personal property, the activity takes place where delivery to the buyer occurs. C. In the case of sales of digital products, the activity takes place where delivery to the buyer occurs. The delivery of digital products will be deemed to occur at: 1. The seller’s place of business if the purchaser receives the digital product at the seller’s place of business; 2. If not received at the seller’s place of business, the location where the purchaser or the purchaser’s 71one, designated as such by the purchaser, receives the digital product, including the location indicated by instructions for delivery to the purchaser or 71one, known to the seller; 3. If the location where the purchaser or the purchaser’s 71one receives the digital product is not known, the purchaser’s address maintained in the ordinary course of the seller’s business when use of this address does not constitute bad faith; 4. If no address for the purchaser is maintained in the ordinary course of the seller’s business, the purchaser’s address obtained during the consummation of the sale, including the address of a purchaser’s payment instrument, if no other address is available, when use of this address does not constitute bad faith; and 4.K.a Packet Pg. 231 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 72Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 5. If no address for the purchaser is obtained during the consummation of the sale, the address where the digital good or digital code is first made available for transmission by the seller or the address from which the digital automated service or service described in RCW 82.04.050(2)(g) or (6)(b) was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. D. If none of the methods in subsection (C) of this section for determining where the delivery of digital products occurs are available after a good faith effort by the taxpayer to apply the methods provided in subsections (C)(1) through (5) of this section, then the city and the taxpayer may mutually agree to employ any other method to effectuate an equitable allocation of income from the sale of digital products. The taxpayer will be responsible for petitioning the city to use an alternative method under this subsection. The city may employ an alternative method for allocating the income from the sale of digital products if the methods provided in subsections (C)(1) through (5) of this section are not available and the taxpayer and the city are unable to mutually agree on an alternative method to effectuate an equitable allocation of income from the sale of digital products. E. For purposes of subsections (C)(1) through (5) of this section, the following definitions apply: 1. “Digital automated services,” “digital codes,” and “digital goods” have the same meaning as in RCW 82.04.192; 2. “Digital products” means digital goods, digital codes, digital automated services, and the services described in RCW 282.04.050 (2)(g) and (6)(c); and 3. “Rreceive” has the same meaning as in RCW 82.32.730. 4.K.a Packet Pg. 232 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 73Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes F. Effective January 1, 2020, Ggross income derived from activities taxed as services and other activities taxed under KCC 3.28.050(A)(7) shall be apportioned to the city by multiplying apportionable income by a fraction, the numerator of which is the payroll factor plus the service- income factor and the denominator of which is two (2). 1. The payroll factor is a fraction, the numerator of which is the total amount paid in the city during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period. Compensation is paid in the city if: a. The individual is primarily assigned within the city; b. The individual is not primarily assigned to any place of business for the tax period and the employee performs fifty (50) percent or more of his or her service for the tax period in the city; or c. The individual is not primarily assigned to any place of business for the tax period, the individual does not perform fifty (50) percent or more of his or her service in any city, and the employee resides in the city. 2. The service income factor is a fraction, the numerator of which is the total service income of the taxpayer in the city during the tax period, and the denominator of which is the total service income of the taxpayer everywhere during the tax period. Service income is in the city if a. : tThe customer location is in the city. 3. Gross income of the business from engaging in an apportionable activity must be excluded from the denominator of the service income factor if, in respect to such activity, at least some of the activity is performed in the city, and the gross income is attributable under (2) of this subsection (F) to a city or unincorporated area of a county within the United States or to a foreign country in which the taxpayer is not taxable. For purposes of this subsection (F)(3), “not taxable” means that the taxpayer is not subject to a business activities tax by that city or county within the United States or by that foreign country, except that a 4.K.a Packet Pg. 233 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 74Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes taxpayer is taxable in a city or county within the United States or in a foreign country in which it would be deemed to have a substantial nexus with the city or county within the United States or with the foreign country under the standards in RCW 35.102.050 regardless of whether that city or county within the United States or that foreign country imposes such a tax.; or b. The income-producing activity is performed in more than one (1) location and a greater proportion of the service-income- producing activity is performed in the city than in any other location, based on costs of performance, and the taxpayer is not taxable at the customer location; or c. The service-income-producing activity is performed within the city, and the taxpayer is not taxable in the customer location. 3.4. If the allocation and apportionment provisions of this subsection do not fairly represent the extent of the taxpayer’s business activity in the city or cities in which the taxpayer does business, the taxpayer may petition for or the tax administrators may jointly require, in respect to all or any part of the taxpayer’s business activity, that one (1) of the following methods be used jointly by the cities to allocate or apportion gross income, if reasonable: a. Separate accounting; b. The exclusion of any one or more use of a single factors; c. The inclusion of one (1) or more additional factors that will fairly represent the taxpayer’s business activity in the city; or d. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income. 5. The party petitioning for, or the tax administrator requiring, the use of any method to effectuate an equitable allocation and apportionment of the taxpayer’s income pursuant to subsection (4) of this subsection (F) must prove by a preponderance of the evidence: 4.K.a Packet Pg. 234 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 75Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes (a) That the allocation and apportionment provisions of this subsection (F) do not fairly represent the extent of the taxpayer’s business activity in the city; and (b) That the alternative to such provisions is reasonable. The same burden of proof shall apply whether the taxpayer is petitioning for, or the tax administrator is requiring, the use of an alternative, reasonable method to effectuate an equitable allocation and apportionment of the taxpayer’s income. 6. If the tax administrator requires any method to effectuate an equitable allocation and apportionment of the taxpayer’s income, the tax administrator cannot impose any civil or criminal penalty with reference to the tax due that is attributable to the taxpayer’s reasonable reliance solely on the allocation and apportionment provisions of this subsection (F). 7. A taxpayer that has received written permission from the tax administrator to use a reasonable method to effectuate an equitable allocation and apportionment of the taxpayer’s income shall not have that permission revoked with respect to transactions and activities that have already occurred unless there has been a material change in, or a material misrepresentation of, the facts provided by the taxpayer upon which the tax administrator reasonably relied in approving a reasonable alternative method. G. The definitions in this subsection apply throughout this section. 1. Apportionable income means the gross income of the business taxable under the service classifications of a city’s gross receipts tax, including income received from activities outside the city if the income would be taxable under the service classification if received from activities within the city, less any exemptions or deductions available. 2. Business activities tax means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes 4.K.a Packet Pg. 235 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 76Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes taxes measured in whole or in part on net income or gross income or receipts. “Business activities tax” does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business. 3.2. Compensation means wages, salaries, commissions, and any other form of remuneration paid to individuals for personal services that are or would be included in the individual’s gross income under the federal Internal Revenue Code. 4. Customer means a person or entity to whom the taxpayer makes a sale or renders services or from whom the taxpayer otherwise receives gross income on the business. 5. Customer location means the following: (i) For a customer not engaged in business, if the service requires the customer to be physically present, where the service is performed. (ii) For a customer not engaged in business, if the service does not require the customer to be physically present: (A) The customer’s residence; or (B) If the customer’s residence is not known, the customer’s billing/mailing address. (iii) For a customer engaged in business: (A) Where the services are ordered from; (B) At the customer’s billing/mailing address if the location from which the services are ordered is not known; or (C) At the customer’s commercial domicile if none of the above are known. 6.3. Individual means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer. 4.K.a Packet Pg. 236 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 77Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 4. Customer location means the city or unincorporated area of a county where the majority of the contacts between the taxpayer and the customer take place. 75. Primarily assigned means the business location of the taxpayer where the individual performs his or her duties. 86. Service-taxable income or service income means gross income of the business subject to tax under either the service or royalty classification. 97. Tax period means the calendar year during which tax liability is accrued. If taxes are reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate the factors for the previous calendar year for reporting in the current calendar year and correct the reporting for the previous year when the factors are calculated for that year, but not later than the end of the first quarter of the following year. 8. Taxable in the customer location means either that a taxpayer is subject to a gross receipts tax in the customer location for the privilege of doing business, or that the government where the customer is located has the authority to subject the taxpayer to gross receipts tax regardless of whether, in fact, the government does so. H. Assignment or apportionment of revenue under this section shall be made in accordance with and in full compliance with the provisions of the interstate commerce clause of the United States Constitution where applicable. Sec. 3.28.078. Allocation and apportionment of printing and publishing income when activities take place in more than one (1) jurisdiction. Notwithstanding RCW 35.102.130, gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal place in this state from which the taxpayer’s 4.K.a Packet Pg. 237 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 78Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the Department of Revenue. Sec. 3.28.090. Exemptions. A. Nonprofit corporations or nonprofit organizations. This chapter shall not apply to nonprofit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, except with respect to retail sales of such persons. B. Certain fraternal and beneficiary organizations. This chapter shall not apply to fraternal benefit societies or fraternal fire insurance associations, as described in RCW Title 48; nor to beneficiary corporations or societies organized under and existing by virtue of RCW Title 24, if such beneficiary corporations or societies provide in their bylaws for the payment of death benefits. This exemption is limited, however, to gross income from premiums, fees, assessments, dues, or other charges directly attributable to the insurance or death benefits provided by such societies, associations, or corporations. C. Certain corporations furnishing aid and relief. This chapter shall not apply to the gross sales or the gross income received by corporations which have been incorporated under any act of the congress of the United States of America and whose principal purposes are to furnish volunteer aid to members of the armed forces of the United States and also to carry on a system of national and international relief and to apply the same in mitigating the sufferings caused by pestilence, famine, fire, floods, and other national calamities and to devise and carry on measures for preventing the same. 4.K.a Packet Pg. 238 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 79Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes D. Operation of sheltered workshops. This chapter shall not apply to income received from the Department of Social and Health Services for the cost of care, maintenance, support, and training of persons with developmental disabilities at non-profit group training homes as defined by Chapter 71A.22 RCW or to the business activities of non-profit organizations from the operation of sheltered workshops. For the purposes of this subsection, “the operation of sheltered workshops” means performance of business activities of any kind on or off the premises of such nonprofit organizations which are performed for the primary purpose of: 1. Providing gainful employment or rehabilitation services to the handicapped as an interim step in the rehabilitation process for those who cannot be readily absorbed in the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or 2. Providing evaluation and work adjustment services for handicapped individuals. E. Credit unions. This chapter shall not apply to the gross income of credit unions organized under the laws of the state, any other state, or the United States. F. Health maintenance organization, health care service contractor, certified health plan. This chapter does not apply to any health maintenance organization, health care service contractor, or certified health plan in respect to premiums or prepayments that are taxable under RCW 48.14.0201. G. Public utilities. This chapter shall not apply to any person in respect to a business activity with respect to which tax liability is specifically imposed under the utility tax provisions of Chapter 3.18 KCC. 4.K.a Packet Pg. 239 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 80Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes H. Investments – Dividends from subsidiary corporations. This chapter shall not apply to amounts derived by persons, other than those engaging in banking, loan, security, or other financial businesses, from investments or the use of money as such, and also amounts derived as dividends by a parent from its subsidiary corporations. I. International banking facilities. This chapter shall not apply to the gross receipts of an international banking facility. As used in this subsection, an international banking facility means a facility represented by a set of asset and liability accounts segregated on the books and records of a commercial bank, the principal office of which is located in this state, and which is incorporated and doing business under the laws of the United States or of this state, a United States branch or agency of a foreign bank, an Edge corporation organized under Section 25(a) of the Federal Reserve Act, 12 U.S.C. Sections 611 through 631, or an Agreement corporation having an agreement or undertaking with the Board of Governors of the Federal Reserve System under Section 25 of the Federal Reserve Act, 12 U.S.C. Sections 601 through 604(a), that includes only international banking facility time deposits (as defined in subsection (a)(2) of Section 204.8 of Regulation D (12 CFR Part 204), as promulgated by the Board of Governors of the Federal Reserve System), and international banking facility extensions of credit (as defined in subsection (a)(3) of Section 204.8 of Regulation D). J. Insurance business. This chapter shall not apply to amounts received by any person who is an insurer, or their appointed insurance producer, upon which a tax based on gross premiums is paid to the state pursuant to RCW 48.14.020; and provided further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to 4.K.a Packet Pg. 240 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 81Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. K. Farmers – Agriculture. This chapter shall not apply to any farmer in respect to amounts received from selling fruits, vegetables, berries, butter, eggs, fish, milk, poultry, meats, or any other agricultural product that is raised, caught, produced, or manufactured by such persons. L. Athletic exhibitions. This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the State Boxing Commission. M. Racing. This chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the Washington State Horse Racing Commission. N. Ride sharing. This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010. O. Employees. 1. This chapter shall not apply to any person in respect to the person’s employment in the capacity as an employee or servant as distinguished from that of an independent contractor. For the purposes of this subsection, the definition of “employee” shall include those persons that are defined in the Internal Revenue Code, as hereafter amended. 2. A booth renter is an independent contractor for purposes of this chapter. 4.K.a Packet Pg. 241 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 82Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes P. Amounts derived from sale of real estate. This chapter shall not apply to gross proceeds derived from the sale of real estate. This, however, shall not be construed to allow an exemption of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest, or similar financial charges resulting from, or relating to, real estate transactions. This chapter shall also not apply to amounts received for the rental of real estate if the rental income is derived from a contract to rent for a continuous period of thirty (30) days or longer. Q. Mortgage brokers’ third-party provider services trust accounts. This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions. R. Amounts derived from manufacturing, selling, or distributing motor vehicle fuel. This chapter shall not apply to the manufacturing, selling, or distributing motor vehicle fuel, as the term “motor vehicle fuel” is defined in RCW 82.386.010 and exempt under RCW 82.386.44280; provided, that any fuel not subjected to the state fuel excise tax, or any other applicable deduction or exemption, will be taxable under this chapter. S. Amounts derived from liquor, and the sale or distribution of liquor. This chapter shall not apply to liquor as defined in RCW 66.04.010 and exempt in RCW 66.08.120. T. Casual and isolated sales. This chapter shall not apply to the gross proceeds derived from casual or isolated sales. 4.K.a Packet Pg. 242 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 83Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes U. Accommodation sales. This chapter shall not apply to sales for resale by persons regularly engaged in the business of making retail sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (1) the amount paid by the buyer does not exceed the amount paid by the seller to the vendor in the acquisition of the article and (2) the sale is made as an accommodation to the buyer to enable the buyer to fill a bona fide existing order of a customer or is made within fourteen (14) days to reimburse in kind a previous accommodation sale by the buyer to the seller. V. Taxes collected as trust funds. This chapter shall not apply to amounts collected by the taxpayer from third parties to satisfy third-party obligations to pay taxes such as the retail sales tax, use tax, and admission tax. W. United States, Washington State governmental entities. This chapter shall not apply to gross income received by the United States or any instrumentality thereof and by the state of Washington or any municipal subdivision thereof. X. Research and development under federal contracts. This chapter shall not apply to amounts received for research and development activities performed on behalf of, under contract to, or in partnership with the United States government. For purposes of this section, research and development activities means activities performed to discover technological information, and technical and nonroutine activities concerned with translating technological information into new or improved products, processes, techniques, formulas, inventions, or software, the application of which is intended to be useful in the development of a new or improved federal project or component thereof. 4.K.a Packet Pg. 243 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 84Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.28.100. Deductions. In computing the license fee or tax, there may be deducted from the measure of tax the following items: A. Membership fees and certain service fees by nonprofit youth organization. For purposes of this subsection, “nonprofit youth organization” means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030. In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization: 1. As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization’s facilities; or 2. From members of the organization for camping and recreational services provided by the organization or for the use of the organization’s camping and recreational facilities. B. Initiation fFees, dues, and certain charges received by non-profit organization. In computing tax, a non-profit organization there may be deducted from the measure of tax amounts derived from bona fide: 1. Initiation fees; 2. Dues; 3. Contributions; 4. Donations; 5. Tuition fees; 6. Charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is not open to the general public; 4.K.a Packet Pg. 244 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 85Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 7. Charges made for operation of privately non-profitoperated kindergartens; and 8. Endowment funds. This subsection shall not be construed to exempt any person, association, or society from tax liability upon selling tangible personal property or upon providing facilities or services for which a special charge is made to members or others. If dues are in exchange for any significant amount of goods or services rendered by the recipient thereof to members without any additional charge to the member, or if the dues are graduated upon the amount of goods or services rendered, the value of such goods or services shall not be considered as a deduction under this subsection. C. Artistic and cultural organizations – Income from business activities. In computing tax, there may be deducted from the measure of tax those amounts received by artistic or cultural organizations, as defined in this chapter, which represent: 1. Income derived from business activities conducted by the organization; provided, that this deduction does not apply to retail sales made by artistic and cultural organizations; 2. Amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or subdivision thereof as compensation for, or to support, artistic or cultural exhibitions, performances, or programs provided by an artistic or cultural organization for attendance or viewing by the general public; or 3. Amounts received as tuition charges collected for the privilege of attending artistic or cultural education programs. D. Artistic or cultural organization – Deduction for tax under the manufacturing classification – Value of articles for use in displaying art 4.K.a Packet Pg. 245 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 86Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes objects or presenting artistic or cultural exhibitions, performances, or programs. In computing tax, there may be deducted from the measure of tax by persons subject to payment of the tax under the manufacturing classification the value of articles to the extent manufacturing activities are undertaken by an artistic or cultural organization, as defined in this chapter, solely for the purpose of manufacturing articles for use by the organization in displaying art objects or presenting artistic or cultural exhibitions, performances, or programs for attendance or viewing by the general public. E. Day care activities. In computing tax, there may be deducted from the measure of tax amounts derived from day care activities by any organization organized and operated for charitable, educational, or other purposes which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code, as hereafter amended; provided, however, that amounts derived from selling, altering, or repairing tangible personal property shall not be deductible. F. Compensation from public entities for health or social welfare services – Exception. In computing tax, there may be deducted from the measure of tax amounts received from the United States or any instrumentality thereof or from the state of Washington or any municipal corporation or political subdivision thereof as compensation for, or to support, health or social welfare services rendered by a health or social welfare organization (as defined in RCW 82.04.431) or by a municipal corporation or political subdivision, except deductions are not allowed under this subsection for amounts that are received under an employee benefit plan. For purposes of this subsection, “employee benefit plan” includes the military benefits program authorized in 10 U.S.C. Section 1071 et seq., as amended, or amounts payable pursuant thereto. 4.K.a Packet Pg. 246 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 87Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes G. Interest on investments or loans secured by mortgages or deeds of trust. In computing tax, to the extent permitted by Chapter 82.14A RCW, there may be deducted from the measure of tax by those engaged in banking, loan, security, or other financial businesses amounts derived from interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties. H. Interest on obligations of the state, its political subdivisions, and municipal corporations. In computing tax, there may be deducted from the measure of tax by those engaged in banking, loan, security, or other financial businesses amounts derived from interest paid on all obligations of the state of Washington, its political subdivisions, and municipal corporations organized pursuant to the laws thereof. I. Interest on loans to farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives. In computing tax, there may be deducted from the measure of tax amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives by a lending institution which is owned exclusively by its borrowers or members and which is engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities. J. Receipts from tangible personal property delivered outside the state. In computing tax, there may be deducted from the measure of tax under retailing or wholesaling amounts derived from the sale of tangible personal property that is delivered by the seller to the buyer or the buyer’s representative at a location outside the state of Washington. 4.K.a Packet Pg. 247 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 88Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes K. Cash discount taken by purchaser. In computing tax, there may be deducted from the measure of tax the cash discount amounts actually taken by the purchaser. This deduction is not allowed in arriving at the taxable amount under the extracting or manufacturing classifications with respect to articles produced or manufactured, the reported values of which, for the purposes of this tax, have been computed according to the “value of product” provisions. L. Credit losses of accrual basis taxpayers. In computing tax, there may be deducted from the measure of tax the amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis. M. Repair, maintenance, replacement, etc., of residential structures and commonly held property – Eligible organizations. 1. In computing tax, there may be deducted from the measure of tax amounts used solely for repair, maintenance, replacement, management, or improvement of the residential structures and commonly held property, but excluding property where fees or charges are made for use by the public who are not guests accompanied by a member, which are derived by: a. A cooperative housing association, corporation, or partnership from a person who resides in a structure owned by the cooperative housing association, corporation, or partnership; b. An association of owners of property as defined in RCW 64.32.010, as now or hereafter amended, from a person who is an apartment owner as defined in RCW 64.32.010; or c. An association of owners of residential property from a person who is a member of the association. “Association of owners of residential property” means any organization of all the owners of 4.K.a Packet Pg. 248 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 89Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes residential property in a defined area who all hold the same property in common within the area. 2. For the purposes of this subsection “commonly held property” includes areas required for common access such as reception areas, halls, stairways, parking, etc., and may include recreation rooms, swimming pools, and small parks or recreation areas; but is not intended to include more grounds than are normally required in a residential area, or to include such extensive areas as required for golf courses, campgrounds, hiking and riding areas, boating areas, etc. 3. To qualify for the deductions under this subsection: a. The salary or compensation paid to officers, managers, or employees must be only for actual services rendered and at levels comparable to the salary or compensation of like positions within the country wherein the property is located; b. Dues, fees, or assessments in excess of amounts needed for the purposes for which the deduction is allowed must be rebated to the members of the association; c. Assets of the association or organization must be distributable to all members and must not inure to the benefit of any single member or group of members. N. Radio and television broadcasting – Advertising agency fees – National, regional, and network advertising – Interstate allocations. In computing tax, there may be deducted from the measure of tax by radio and television broadcasters amounts representing the following: 1. Advertising agencies’ fees when such fees or allowances are shown as discount or price reduction in the billing or that the billing is on a net basis, i.e., less the discount; 2. Actual gross receipts from national network, and regional advertising or a “standard deduction” as provided by RCW 82.04.280; and 4.K.a Packet Pg. 249 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 90Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 3. Local advertising revenue that represents advertising which is intended to reach potential customers of the advertiser who are located outside the state of Washington. The director may issue a rule that provides detailed guidance as to how these deductions are to be calculated. O. Constitutional prohibitions. In computing tax, there may be deducted from the measure of the tax amounts derived from business which the city is prohibited from taxing under the Constitution of the state of Washington or the Constitution of the United States. P. Receipts from the sale of tangible personal property and retail services delivered outside the city but within Washington. Amounts included in the gross receipts reported on the tax return derived from the sale of tangible personal property delivered to the buyer or the buyer’s representative outside the city but within the state of Washington may be deducted from the measure of tax under the retailing, retail services, or wholesaling classification. Q. Professional employer services. In computing the tax, a professional employer organization may deduct from the calculation of gross income the gross income of the business derived from performing professional employer services that is equal to the portion of the fee charged to a client that represents the actual cost of wages and salaries, benefits, workers’ compensation, payroll taxes, withholding, or other assessments paid to or on behalf of a covered employee by the professional employer organization under a professional employer agreement. Sec. 3.28.120. Tax part of overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be construed as taxes or fees upon the 4.K.a Packet Pg. 250 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 91Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes purchasers or customer, but that such taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the cost of doing business of such persons. Sec. 3.28.130. Limitation of revenue received. Revenue received from the taxes imposed by this chapter shall be dedicated to the general operations of the city subject to the following two exceptions: A. Revenues equivalent to the original gross receipts and square footage rates in effect from 2013 through 2018 shall first be applied to the actual cost to staff and operate the business and occupation tax division, but not to exceed the amount budgeted for that division by the city council. Remaining revenue shall be allocated to the design, construction, maintenance, improvement, operation, and repair of the city’s transportation infrastructure and appurtenant improvements including, without limitation, streets, curbs, gutters, sidewalks, bicycle and pedestrian lanes and paths, street trees, drainage, lighting, and signalization. B. Square footage revenues equivalent to 0.03 quarterly on business warehouse floor space and 0.01 quarterly on other business floor space shall be allocated to the city’s capital resource fund. Sec. 3.28.140. Severability clause. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances shall not be affected. 4.K.a Packet Pg. 251 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 92Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes SECTION 5. – Amendment – KCC 3.29. Chapter 3.29 of the Kent City Code entitled “Business and Occupation Tax – Administrative Provisions,” is hereby amended as follows: CHAPTER 3.29 BUSINESS AND OCCUPATION TAX – ADMINISTRATIVE PROVISIONS Sec. 3.29.010. Purpose. The purpose of this chapter is to provide administrative guidelines and provisions to implement, administer, and enforce the city’s business and occupation tax codesordinance, Chapter 3.28 KCC. Sec. 3.29.015. Application of chapter stated. The provisions of this chapter shall apply with respect to the taxes imposed under Chapter 3.28 3.18 KCC Utility Tax, 3.21 KCC Gambling Tax, 3.26 KCC Admissions Tax and 3.28 KCC Business and Occupation Tax and under other titles, chapters, and sections in such manner and to such extent as expressly indicated in each such title, chapter, or section. Sec. 3.29.020. Definitions. For purposes of this chapter, the definitions contained in Chapter 3.18 KCC Utility Tax, 3.21 KCC Gambling Tax, 3.26 KCC Admissions Tax and 3.28 KCC Business and Occupation Tax shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply: A. Reporting period means: 1. A one (1) month period beginning the first day of each calendar month (monthly); or 4.K.a Packet Pg. 252 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 93Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes 2. A three (3) month period beginning the first day of January, April, July, or October of each year (quarterly); or 3. A twelve (12) month period beginning the first day of January of each year (annual). B. Return means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date. C. Successor means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. D. Tax year or taxable year means the calendar year. Sec. 3.29.021. Definitions – References to Chapter 82.32 RCW. Where provisions of Chapter 82.32 RCW are incorporated in KCC 3.29.090, “department” as used in the RCW shall refer to the “director” as defined in KCC 3.28.030 and “warrant” as used in the RCW shall mean “citation or criminal complaint.” Sec. 3.29.025. Registration requirements. A. Except as provided in subsection (B) of this section, any person who engages in any business or performs any act that is subject to the provisions of KCC Title 5 or Chapter 3.18 KCC, relating to utility business 4.K.a Packet Pg. 253 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 94Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes taxes, Chapter 3.20 KCC, relating to natural or manufactured gas line use taxes, Chapter 3.21 KCC, relating to gambling taxes, Chapter 3.23 KCC, relating to lodging taxes, Chapter 3.26 KCC, relating to admissions taxes, and Chapter 3.28 KCC, relating to business and occupation taxes, even if that person is not subject to any tax imposed thereby, shall apply under the rules and regulations as the department may prescribe and, upon approval, receive from the department a registration certificate applicable to all such business engaged in or activity performed. Except as provided in subsection (B) of this section, no person shall engage in any business without being registered in compliance with the provisions of this section, and any person who is so registered must also comply with Chapter 5.01 KCC. B. Nonregistration status. Any person whose worldwide gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, from all activities during any calendar year are $12,000 or less and the number of square feet of warehouse business floor space or other business floor space for each office, warehouse, or other place of business leased, owned, occupied, or otherwise maintained within the city during the reporting period, calculated to the nearest foot, is less than 550 square feet is not required to obtain a registration certificate. Sec. 3.29.030. Registration certificates. The city will issue a registration certificate, free of charge, acknowledging registration. The registration certificate shall be personal and nontransferable and shall be valid as long as the taxpayer continues in that business and pays any tax imposed by the city. 4.K.a Packet Pg. 254 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 95Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes In the event business is transacted at two (2) or more separate places by one (1) taxpayer, a separate registration certificate for each place at which business is transacted shall be required. These additional certificates shall be issued at no additional fee. Where a taxpayer changes the nature of business conducted or conducts additional activities upon which a tax is imposed by KCC Title 5 or Chapter 3.18 KCC, relating to utility business taxes, Chapter 3.20 KCC, relating to natural or manufactured gas line use taxes, Chapter 3.21 KCC, relating to gambling taxes, Chapter 3.23 KCC, relating to lodging taxes, Chapter 3.26 KCC, relating to admissions taxes, and Chapter 3.28 KCC, relating to business and occupation taxes, that taxpayer shall apply for and receive a new registration certificate at no additional fee. Each registration certificate shall be numbered and shall show the name, business location, mailing address, and any other information that the director deems necessary. The certificate of registration shall be posted in a conspicuous place at the place of business for which it is issued. Where a place of business of the taxpayer is changed, the taxpayer shall notify the department and, upon approval, the department will issue a new certificate at no additional fee. Sec. 3.29.040. When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns. A. The tax imposed by this chapter shall be due and payable in quarterly installments. At the director’s discretion, businesses may be assigned to a monthly, annual or nonreporting period depending on the tax amount owing or type of tax. Until December 31, 2020, tTax payments are due on or before the last day of the next month following the end of the 4.K.a Packet Pg. 255 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 96Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes assigned reporting period covered by the return. Effective January 1, 2021, tax payments are due on or before the time as provided in RCW 82.32.045 (1), (2), and (3). B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and true. C. Tax returns must be filed and returned by the due date whether or not any tax is owed, unless the taxpayer is in active nonreporting status. D. Nonreporting status. 1. Notwithstanding subsection (A) of this section, the director may relieve any person of the requirement to file returns if the person meets exemption criteria under subsection (D)(2) of this section. 2. For purposes of the tax imposed by Chapter 3.28 KCC, any person whose annual worldwide value of products, gross proceeds of sales, or gross income of the business, subject to tax after all allowable deductions, is more than $12,000 but less than or equal to $250,000 and whose combined taxable business warehouse square footage within the city is 4,000 square feet or less, and whose combined taxable other business floor space is 12,000 square feet or less, need not file and submit a return to the director. Persons whose value of products, gross proceeds of sales, or gross income of the business, subject to tax after all allowable deductions, is greater than the above thresholds shall file and submit a return to the director. The gross receipts and deduction amounts shall be entered on the tax return even though no tax may be due. 4.K.a Packet Pg. 256 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 97Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes E. A taxpayer that commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which the taxpayer is engaged in business activity subject to the conditions set forth in subsection (D) of this section. F. Except as otherwise specifically provided by any other provision of this chapter, in computing any period of days prescribed by this chapter the day of the act or event from which the designated period of time runs shall not be included. The last day of the period shall be included unless it is a Saturday, Sunday, or city or federal legal holiday, in which case the last day of such period shall be the next succeeding day which is neither a Saturday, Sunday, nor city or federal legal holiday. G. If any taxpayer fails, neglects, or refuses to make a return as and when required in this chapter, the director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the director’s estimate of the tax or fees due. Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to the city by the taxpayer. The director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. Sec. 3.29.050. Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks. A. Taxes shall be paid to the director in United States currency by bank draft, certified check, cashier’s check, personal check, money order, cash, or by wire transfer or electronic payment if such wire transfer or electronic payment is authorized by the director. If payment so received is not paid by the bank on which it is drawn, the taxpayer, by whom such payment is 4.K.a Packet Pg. 257 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 98Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes tendered, shall remain liable for payment of the tax and for all legal penalties, the same as if such payment had not been tendered. Acceptance of any sum by the director shall not discharge the tax or fee due unless the amount paid is the full amount due. B. A return or remittance that is transmitted to the city by United States mail shall be deemed filed or received on the date shown by the cancellation mark stamped by the Post Office upon the envelope containing it. The director may allow electronic filing of returns or remittances from any taxpayer. A return or remittance which is transmitted to the city electronically shall be deemed filed or received according to procedures set forth by the director. C. If a written request is received prior to the due date, the director, for good cause, may grant, in writing, additional time within which to make and file returns. D. The director shall keep full and accurate records of all funds received or refunded. The director shall apply payments first against all penalties and interest owing, and then upon the tax, without regard to any direction of the taxpayer. E. For any return not accompanied by a remittance of the tax shown to be due thereon, the taxpayer shall be deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this chapter. F. Any payment made that is returned for lack of sufficient funds or for any other reason will not be considered received until payment by certified check, money order, or cash of the original amount due, plus a 4.K.a Packet Pg. 258 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 99Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes “nonsufficient funds” (NSF) charge of twenty-five dollars ($25), is received by the director. G. The director is authorized, but not required, to mail tax return forms to taxpayers, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and making payment of the taxes or fees, when and as due under this chapter. H. For gambling tax, in addition to the tax return, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC for the period in which the tax accrued shall accompany remittance of the tax amount due. Sec. 3.29.060. Records to be preserved – Examination – Estoppel to question assessment. Every person liable for any fee or tax imposed by this chapter shall keep and preserve, for a period of five (5) years after filing a tax return, such records as may be necessary to determine the amount of any fee or tax for which the person may be liable, which records shall include copies of all federal income tax and state tax returns and reports made by the person. All books, records, papers, invoices, vendor lists, inventories, stocks of merchandise, and other data including federal income tax and state tax returns and reports shall be open for examination at any time by the director or its duly authorized agent. Every person’s business premises shall be open for inspection or examination by the director or a duly authorized agent. A. If a person does not keep the necessary books and records within the city, it shall be sufficient if such person (1) produces within the city such books and records as may be required by the director, or (2) bears the cost of examination by the director’s agent at the place where such 4.K.a Packet Pg. 259 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 100Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes books and records are kept; provided, that the person electing to bear such cost shall pay in advance to the director the estimated amount thereof including round-trip fare, lodging, meals, and incidental expenses, subject to adjustment upon completion of the examination. B. If national security clearance status or federal regulation bars access to certain documents, facilities, or other necessary information, the auditor can implement alternative audit methods that determine, as accurately as possible and with the least possible expenditure of time, the amount of tax due. C. Any person who fails, or refuses a department request, to provide or make available records, or to allow inspection or examination of the business premises, shall be forever barred from questioning in any court action the correctness of any assessment of taxes made by the city for any period for which such records have not been provided, made available, or kept and preserved, or in respect of which inspection or examination of the business premises has been denied. The director is authorized to determine the amount of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax or fees due. Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of tax owing the city by the taxpayer. The director shall notify the taxpayer by mail the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. Sec. 3.29.070. Accounting methods. A. A taxpayer may file tax returns in each reporting period with amounts based upon cash receipts only if the taxpayer’s books of account are kept on a cash receipts basis. A taxpayer that does not regularly keep 4.K.a Packet Pg. 260 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 101Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes books of account on a cash receipts basis must file returns with amounts based on the accrual method. B. The taxes imposed and the returns required hereunder shall be upon a calendar year basis. Sec. 3.29.080. Public work contracts – Payment of fee and tax before final payment for work. The director may, before issuing any final payment to any person performing any public work contract for the city, require such person to pay in full all license fees or taxes due under this title from such person on account of such contract or otherwise, and may require such taxpayer to file with the director a verified list of all subcontractors supplying labor and/or materials to the person in connection with said public work. Sec. 3.29.090. Underpayment of tax, interest, or penalty – Interest. A. If, upon examination of any returns, or from other information obtained by the director, it appears that a tax or penalty less than that properly due has been paid, the director shall assess the additional amount found to be due and shall add thereto interest on the tax only. The director shall notify the person by mail of the additional amount, which shall become due and shall be paid within thirty (30) days from the date of the notice, or within such time as the director may provide in writing. B. 1. The director shall compute interest in accordance with RCW 82.32.050 as it now exists or as it may be amended. 2. If subsection (B)(1) of this section is held to be invalid, then the provisions of RCW 82.32.050 existing at the effective date of the ordinance codified in this chapter shall apply. 4.K.a Packet Pg. 261 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 102Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.095. Time in which assessment may be made. The director shall not assess, or correct an assessment for, additional taxes, penalties, or interest due more than four (4) years after the close of the calendar year in which they were incurred, except that the director may issue an assessment: A. Against a person who is not currently registered or licensed or has not filed a tax return as required by this chapter for taxes due within the period commencing ten (10) years prior to the close of the calendar year in which the person was contacted in writing by the director; B. Against a person that has committed fraud or who misrepresented a material fact; or C. Against a person that has executed a written waiver of such limitations. Sec. 3.29.100. Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations. A. If, upon receipt of an application for a refund, or during an audit or examination of the taxpayer’s records and tax returns, the director determines that the amount of tax, penalty, or interest paid is in excess of that properly due, the excess amount shall be credited to the taxpayer’s account or shall be refunded to the taxpayer. Except as provided in subsection (B) of this section, no refund or credit shall be made for taxes, penalties, or interest paid more than four (4) years prior to the beginning of the calendar year in which the refund application is made or examination of records is completed. B. The execution of a written waiver shall extend the time for applying for or making a refund or credit of any taxes paid during, or attributable 4.K.a Packet Pg. 262 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 103Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes to, the years covered by the waiver if, prior to the expiration of the waiver period, an application for refund of such taxes is made by the taxpayer or the director discovers that a refund or credit is due. C. Refunds shall be made by means of vouchers approved by the director and by the issuance of a city check or warrants drawn upon and payable from such funds as the city may provide. D. Any final judgment for which a recovery is granted by any court of competent jurisdiction for tax, penalties, interest, or costs paid by any person shall be paid in the same manner, as provided in subsection (C) of this section, upon the filing with the director a certified copy of the order or judgment of the court. E. 1. The director shall compute interest on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be amended. 2. If subsection (E)(1) of this section is held to be invalid, then the provisions of RCW 82.32.060 existing at the effective date of the ordinance codified in this chapter shall apply. Sec. 3.29.110. Late payment – Disregard of written instructions – Evasion – Penalties. A. If payment of any tax due on a return to be filed by a taxpayer is not received by the director by the due date, the director shall add a penalty in accordance with RCW 82.32.090(1), as it now exists or as it may be amended. B. If the director determines that any tax has been substantially underpaid as defined in RCW 82.32.090(2), there shall be added a penalty 4.K.a Packet Pg. 263 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 104Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes in accordance with RCW 82.32.090(2), as it now exists or as it may be amended. C. If a citation or criminal complaint is issued by the director for the collection of taxes, fees, assessments, interest, or penalties, there shall be added thereto a penalty in accordance with RCW 82.32.090(3), as it now exists or as it may be amended. D. If the director finds that a person has engaged in any business or performed any act upon which a tax is imposed under this title and that person has not obtained from the director a registration certificate as required by KCC 3.29.025 and 3.29.030, the director shall impose a penalty in accordance with RCW 82.32.090(4), as it now exists or as it may be amended. No penalty shall be imposed under this subsection (D) if the person who has engaged in business without a registration certificate obtains a registration certificate prior to being notified by the director of the need to be registered. E. If the director determines that all or any part of a deficiency resulted from the taxpayer’s failure to follow specific written tax reporting instructions, there shall be assessed a penalty in accordance with RCW 82.32.090(5), as it now exists or as it may be amended. F. If the director finds that all or any part of the deficiency resulted from an intent to evade the tax payable, the director shall assess a penalty in accordance with RCW 82.32.090(6), as it now exists or as it may be amended. G. The penalties imposed under subsections (A) through (E) of this section can each be imposed on the same tax found to be due. This 4.K.a Packet Pg. 264 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 105Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes subsection does not prohibit or restrict the application of other penalties authorized by law. H. The director shall not impose both the evasion penalty and the penalty for disregarding specific written instructions on the same tax found to be due. I. For the purposes of this section, return means any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city, and that has a statutorily defined due date. J. If incorporation into the Kent City Code of future changes to RCW 82.32.090 is deemed invalid, then the provisions of RCW 82.32.090 existing at the time the ordinance codified in this chapter is effective shall apply. Sec. 3.29.120. Cancellation of penalties. A. The director may cancel any penalties imposed under KCC 3.29.110(A) if the taxpayer shows that its failure to timely file or pay the tax was due to reasonable cause and not willful neglect. Willful neglect is presumed unless the taxpayer shows that it exercised ordinary business care and prudence in making arrangements to file the return and pay the tax but was, nevertheless, due to circumstances beyond the taxpayer’s control, unable to file or pay by the due date. The director has no authority to cancel any other penalties or to cancel penalties for any other reason except as provided in subsection (C) of this section. B. A request for cancellation of penalties must be received by the director within 30 days after the date the department mails the notice that the penalties are due. The request must be in writing and contain 4.K.a Packet Pg. 265 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 106Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes competent proof of all pertinent facts supporting a reasonable cause determination. In all cases the burden of proving the facts rests upon the taxpayer. C. The director may cancel the penalties in KCC 3.29.110(A) one time if a person: 1. Is not currently registered and filing returns; 2. Was unaware of its responsibility to file and pay tax; and 3. Obtained a registration certificate and any applicable business licenses and filed past due tax returns within 30 days after being notified by the department. D. The director shall not cancel any interest charged upon amounts due. E. The director may cancel the penalties imposed under KCC 3.29.110(A) one time for a person: 1. If payment of any tax due on a return to be filed by a taxpayer was received by the director by the due date for the previous 24 months; or 2. If payment of any tax due on a return to be filed by a taxpayer was received by the director by the due date for all previous months, if the person has not been required to file a return for the previous 24 months. Sec. 3.29.125. Voluntary disclosure program. A person that has not obtained from the director a registration certificate as required by KCC 3.29.025 and 3.29.030 that voluntarily obtains a registration certificate prior to being notified by the department may have certain penalties waived under the voluntary disclosure program. 4.K.a Packet Pg. 266 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 107Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes A. To be eligible for the program, the unregistered person: 1. Must not have been contacted by the city regarding registration; and 2. Must not have engaged in evasion or misrepresentation in reporting taxes properly due. If the director determines that the person had been previously contacted in order to determine registration and reporting requirements or other enforcement issues, the person will not qualify for the voluntary disclosure program. B. The director shall not assess for taxes due more than four years prior to the beginning of the calendar year of registration. C. The director shall cancel the penalties in KCC 3.29.110(A), (B), and (D). D. The director shall not cancel any interest charged upon amounts due. E. Underpayment of tax. If a person has obtained from the director a registration certificate as required by KCC 3.29.025 and 3.29.030, but discovers that tax less than that properly due has been paid, then an amended return shall be filed. No penalty in accordance with KCC 3.29.110(B) shall be imposed for voluntarily correcting tax due on a filed return. The penalty imposed under KCC 3.29.110(B) shall not be waived during an audit or examination of the taxpayer’s records and tax returns. 4.K.a Packet Pg. 267 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 108Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.130. Taxpayer quitting business – Liability of successor. A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall, within ten (10) days thereafter, make a return and pay the tax due. B. Any person who becomes a successor shall become liable for the full amount of any tax owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due to the city from the taxpayer until such time as: (1) the taxpayer shall produce a receipt from the city showing payment in full of any tax due or a certificate that no tax is due, or (2) more than six (6) months has passed since the successor notified the director of the acquisition and the director has not issued and notified the successor of an assessment. C. Payment of the tax by the successor shall, to the extent thereof, be deemed a payment upon the purchase price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a debt due such successor from the taxpayer. D. Notwithstanding the above, if a successor gives written notice to the director of the acquisition, and the director does not within six (6) months of the date it received the notice issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for the tax. Sec. 3.29.140. Administrative appeal. A. Correction of tax. Any person, except one who has failed to comply with KCC 3.29.060, having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the director may, 4.K.a Packet Pg. 268 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 109Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes within 30 days after the issuance of such notice or within the period covered by any extension of the due date granted by the director, request a correction of the amount of the assessment and a conference with the director for review of the assessment. Interest and penalties assessed shall continue to accrue during the director’s review of a request for a correction, except and to the extent that the director later determines that a tax assessment was too high or the delay in issuing a determination is due to unreasonable delays caused by the director. The director shall make a final determination regarding the assessment and shall notify the taxpayer of the director’s determination within 60 days after the conference, unless otherwise notified in writing by the director. Such determination shall be subject to appeal pursuant to subsection (B) of this section. If no request for correction is filed within the time period provided herein, the assessment covered by such notice shall become final and immediately due and payable, and no appeal to the hearing examiner shall be allowed. B. Appeal to the hearing examiner. Any person aggrieved by the amount of any fee, tax, interest, or penalty determined by the director to be due under the provisions of this chapter or Chapter 3.18 KCC Utility Tax, 3.21 KCC Gambling Tax, 3.26 KCC Admissions Tax and 3.28 KCC Business and Occupation Tax may, upon full payment of the amount assessed, appeal such determination pursuant to the following procedures: 1. Form of appeal. It must be in writing and must contain the following: a. The name and address of the taxpayer; b. A statement identifying the determination of the director from which the appeal is taken; c. A statement setting forth the grounds upon which the appeal is taken and identifying specific errors the director is alleged to have made in making the determination; and 4.K.a Packet Pg. 269 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 110Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes d. A statement identifying the requested relief from the determination being appealed. 2. Time and place to appeal. The appeal shall be filed with the office of the city clerk with a copy to the director no later than 30 days following the date on which the determination of the director was mailed to the taxpayer. A $250 filing fee shall be submitted with the appeal, which filing fee is required to process the appeal. If no appeal is filed within the time period provided herein, the assessment covered by such notice shall become final and immediately due and payable. No refund request may be made for the audit period covered in that assessment. Failure to follow the appeal procedures in this section shall preclude the taxpayer’s right to appeal. 3. Appeal hearing. The city’s hearing examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing shall be conducted in accord with the provisions of Chapter 1.04 KCC and procedures developed by the hearing examiner, at which time the appellant taxpayer and the director shall have the opportunity to be heard and to introduce evidence relevant to the subject of the appeal. 4. Burden of proof. The appellant taxpayer shall have the burden of proving by a preponderance of the evidence that the determination of the director is erroneous. 5. Hearing record. The hearing examiner shall make an electronic sound recording of each appeal unless the hearing is conducted solely in writing. The hearing examiner may, by subpoena, require the attendance of any person at the hearing, and may also require him or her to produce pertinent books and records. Any person served with such a subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the hearing examiner as to any matter required of 4.K.a Packet Pg. 270 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 111Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes him or her pertinent to the appeal; and it shall be unlawful for him or her to fail or refuse to do so. The city attorney shall seek enforcement of a hearing examiner subpoena in an appropriate court. 6. Decision of the hearing examiner. Following the hearing, the hearing examiner shall enter a decision on the appeal, supported by written findings and conclusions in support thereof. A copy of the findings, conclusions, and decision shall be mailed to the appellant taxpayer and to the director. The decision shall state the correct amount of the fee, tax, interest or penalty owing. 7. Interest accrual or payment. Interest and/or penalties shall continue to accrue on all unpaid amounts, in accordance with KCC 3.29.090 and 3.29.110, notwithstanding the fact that an appeal has been filed. If the hearing examiner determines that the taxpayer is owed a refund, such refund amount shall be paid to the taxpayer in accordance with KCC 3.29.100. Sec. 3.29.150. Judicial review of director’s determination. Any person, except one who has failed to comply with KCC 3.29.060, having paid any tax as required and feeling aggrieved by the amount of the tax assessed, and after first exhausting the right of administrative appeal set forth in this chapter, may seek judicial review in the King County sSuperior Ccourt within twenty-one (21) days of the date of the decision of the hearing examiner. The taxpayer shall set forth the amount of the tax imposed upon the taxpayer that the taxpayer concedes to be the correct amount of tax and the reason why the tax imposed should be reduced or abated. The trial in the superior court shall be de novo in accordance with the laws of the state of Washington. The burden shall rest upon the taxpayer to prove that the tax paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax. 4.K.a Packet Pg. 271 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 112Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.160. Director to make rules. The director shall have the power, from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter and Chapter 3.18 KCC Utility Tax, 3.21 KCC Gambling Tax, 3.26 KCC Admissions Tax and 3.28 KCC Business and Occupation Tax or with law for the purpose of carrying out the provisions of this chapter and for the administration of Chapters 3.18, 3.21, 3.26 and 3.28. Iit shall be unlawful to violate or fail to comply with any such rule or regulation. Sec. 3.29.170. Ancillary allocation authority of director. The director is authorized to enter into agreements with other Washington cities which impose an “eligible gross receipts tax”: A. To conduct an audit or joint audit of a taxpayer by using an auditor employed by the city of Kent, another city, or a contract auditor; provided, that such contract auditor’s pay is not in any way based upon the amount of tax assessed; B. To allocate or apportion in a manner that fairly reflects the gross receipts earned from activities conducted within the respective cities the gross proceeds of sales, gross receipts, or gross income of the business, or taxes due from any person that is required to pay an eligible gross receipts tax to more than one (1) Washington city; C. To apply the city’s tax prospectively where a taxpayer has no office or place of business within the city and has paid tax on all gross income to another Washington city where the taxpayer is located; provided, that the other city maintains an eligible gross receipts tax, and the income was not derived from contracts with the city. 4.K.a Packet Pg. 272 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 113Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.180. Mailing of notices. Any notice required by this chapter to be mailed to any taxpayer, registrant, or licensee shall be sent by ordinary mail, addressed to the address of the taxpayer, registrant, or licensee as shown by the records of the director. Failure of the taxpayer, registrant, or licensee to receive any such mailed notice shall not release the taxpayer, registrant, or licensee from any tax, fee, interest, or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this chapter. It is the responsibility of the taxpayer to inform the director in writing about a change in the taxpayer’s address. Sec. 3.29.190. Tax declared additional. The tax and any applicable fee herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Kent except as herein otherwise expressly provided. Sec. 3.29.200. Public disclosure – Confidentiality – Information sharing. A. For purposes of this section, defined terms shall be as set forth in KCC 3.29.020: 1. Disclose means to make known to any person in any manner whatever a return or tax information. 2. Tax information means: a. A taxpayer’s identity; b. The nature, source, or amount of the taxpayer’s income, payments, receipts, deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over-assessments, or tax payments, whether taken from the taxpayer’s books and records or any other source; c. Whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing; or 4.K.a Packet Pg. 273 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 114Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes d. Other data received by, recorded by, prepared by, or provided to the city with respect to the determination or the existence, or possible existence, of liability, or the amount thereof, of a person under Chapter 3.28 KCC for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense. However, data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section. Nothing in this chapter requires any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its disclosure. 3. City agency means every city office, department, division, bureau, board, commission, or other city agency. 4. Taxpayer identity means the taxpayer’s name, address, telephone number, registration number, or any combination thereof, or any other information disclosing the identity of the taxpayer. B. Returns and tax information are confidential and privileged, and except as authorized by this section, neither the director nor any other person may disclose any return or tax information. C. This section does not prohibit the director from: 1. Disclosing such return or tax information in a civil or criminal judicial proceeding or an administrative proceeding: a. In respect of any tax imposed under Chapter 3.28 KCC if the taxpayer or its officer or other person liable under this title is a party in the proceeding; or b. In which the taxpayer about whom such return or tax information is sought and another state agency are adverse parties in the proceeding; 2. Disclosing, subject to such requirements and conditions as the director prescribes by rules adopted pursuant to KCC 3.29.160, such 4.K.a Packet Pg. 274 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 115Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes return or tax information regarding a taxpayer to such taxpayer or to such person or persons as that taxpayer may designate in a request for, or consent to, such disclosure, or to any other person, at the taxpayer’s request, to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. However, tax information not received from the taxpayer must not be so disclosed if the director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure would identify a confidential informant, or that such disclosure is contrary to any agreement entered into by the department that provides for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information unless such information is required to be disclosed to the taxpayer by the order of any court; 3. Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof; 4. Disclosing such return or tax information, for official purposes only, to the mayor or city attorney, or to any city agency, or to any member of the city council or their authorized designees dealing with matters of taxation, revenue, trade, commerce, the control of industry, or the professions; 5. Permitting the city’s records to be audited and examined by the proper state officer, his or her agents, and employees; 6. Disclosing any such return or tax information to a peace officer as defined in RCW 9A.04.110 or county prosecuting attorney, for official purposes. The disclosure may be made only in response to a search warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement. A peace officer or county prosecuting attorney who receives the return or tax information may disclose that return or tax information only for use in the investigation and a related 4.K.a Packet Pg. 275 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 116Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes court proceeding, or in the court proceeding for which the return or tax information originally was sought or where otherwise allowed to be disclosed under this section; 7. Disclosing any such return or tax information to the proper officer of the Internal Revenue Service of the United States, the Canadian government or provincial governments of Canada, or to the proper officer of the tax department of any state or city or town or county, for official purposes, but only if the statutes of the United States, Canada or its provincial governments, or of such other state or city or town or county, as the case may be, grants substantially similar privileges to the proper officers of the city; 8. Disclosing any such return or tax information to the United States Department of Justice, including the Bureau of Alcohol, Tobacco, Firearms and Explosives, the Department of Defense, the Immigration and Customs Enforcement and the Customs and Border Protection Agencies of the United States Department of Homeland Security, the United States Coast Guard, the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of Treasury, and the United States Department of Transportation, or any authorized representative of these federal agencies or their successors, for official purposes; 9. Publishing or otherwise disclosing the text of a written determination designated by the director as a precedent pursuant to RCW 82.32.410; 10. Disclosing, in a manner that is not associated with other tax information, the taxpayer name, entity type, business address, mailing address, revenue tax registration numbers and the active/closed status of such registrations, state or local business license registration identification and the active/closed status and effective dates of such licenses, reseller permit numbers and the expiration date and status of such permits, North American Industry Classification System or Standard Industrial Classification code of a taxpayer, and the dates of opening and closing of 4.K.a Packet Pg. 276 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 117Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes business. Except that this subsection may not be construed as giving authority to the city or any recipient to give, sell, or provide access to any list of taxpayers for any commercial purpose; 11. Disclosing such return or tax information that is also maintained by another Washington State or local governmental agency as a public record available for inspection and copying under the provisions of Chapter 42.56 RCW or is a document maintained by a court of record and is not otherwise prohibited from disclosure; 12. Disclosing such return or tax information to the United States Department of Agriculture, or successor department or agency, for the limited purpose of investigating food stamp fraud by retailers; 13. Disclosing to a financial institution, escrow company, or title company, in connection with specific real property that is the subject of a real estate transaction, current amounts due the city for a filed tax warrant, judgment, or lien against the real property; 14. Disclosing to a person against whom the director has asserted liability as a successor under KCC 3.29.130 return or tax information pertaining to the specific business of the taxpayer to which the person has succeeded; 15. Disclosing real estate excise tax affidavit forms filed under Chapter 3.19 KCC in the possession of the city, including real estate excise tax affidavit forms for transactions exempt or otherwise not subject to tax; 16. Disclosing such return or tax information to the court or hearing examiner in respect to the city’s application for a subpoena if there is probable cause to believe that the records in possession of a third party will aid the director in connection with its official duties under this title or a civil or criminal investigation. D. 1. The director may disclose return or taxpayer information to a person under investigation or during any court or administrative proceeding against a person under investigation as provided in this 4.K.a Packet Pg. 277 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 118Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes subsection (D). The disclosure must be in connection with the director’s official duties under KCC Title 3, or a civil or criminal investigation. The disclosure may occur only when the person under investigation and the person in possession of data, materials, or documents are parties to the return or tax information to be disclosed. The director may disclose return or tax information such as invoices, contracts, bills, statements, resale or exemption certificates, or checks. However, the director may not disclose general ledgers, sales or cash receipt journals, check registers, accounts receivable/payable ledgers, general journals, financial statements, expert’s workpapers, income tax returns, state tax returns, tax return workpapers, or other similar data, materials, or documents. 2. Before disclosure of any tax return or tax information under this subsection (D), the director must, through written correspondence, inform the person in possession of the data, materials, or documents to be disclosed. The correspondence must clearly identify the data, materials, or documents to be disclosed. The director may not disclose any tax return or tax information under this subsection (D) until the time period allowed in subsection (D)(3) of this section has expired or until the court has ruled on any challenge brought under subsection (D)(3) of this section. 3. The person in possession of the data, materials, or documents to be disclosed by the director has twenty (20) days from the receipt of the written request required under subsection (D)(2) of this section to petition the superior court of the county in which the petitioner resides for injunctive relief. The court must limit or deny the request of the director if the court determines that: a. The data, materials, or documents sought for disclosure are cumulative or duplicative, or are obtainable from some other source that is more convenient, less burdensome, or less expensive; b. The production of the data, materials, or documents sought would be unduly burdensome or expensive, taking into account the 4.K.a Packet Pg. 278 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 119Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes needs of the director, the amount in controversy, limitations on the petitioner’s resources, and the importance of the issues at stake; or c. The data, materials, or documents sought for disclosure contain trade secret information that, if disclosed, could harm the petitioner. 4. The director must reimburse reasonable expenses for the production of data, materials, or documents incurred by the person in possession of the data, materials, or documents to be disclosed. 5. Requesting information under subsection (D)(2) of this section that may indicate that a taxpayer is under investigation does not constitute a disclosure of tax return or tax information under this section. E. Service of a subpoena issued by the court or by the hearing examiner pursuant to Chapter 2.32 KCC and the ancillary administrative rules does not constitute a disclosure of return or tax information under this section. Notwithstanding anything else to the contrary in this section, a person served with a subpoena issued by the court or by the hearing examiner may disclose the existence or content of the subpoena to that person’s legal counsel. F. Any person acquiring knowledge of any return or tax information in the course of his or her employment with the city and any person acquiring knowledge of any return or tax information as provided under subsection (C)(4), (5), (6), (7), (8), (9), or (11) of this section, who discloses any such return or tax information to another person not entitled to knowledge of such return or tax information under the provisions of this section, is guilty of a misdemeanor. If the person guilty of such violation is an officer or employee of the state, such person must forfeit such office or employment and is incapable of holding any public office or employment in this city for a period of two (2) years thereafter. 4.K.a Packet Pg. 279 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 120Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.210. Tax constitutes debt. Any applicable fee or tax due and unpaid under this chapter, and all interest and penalties thereon, shall constitute a debt to the city of Kent and may be collected in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. Sec. 3.29.220. Unlawful actions – Violation – Penalties. A. It shall be unlawful for any person subject to the tax, fee, or registration provisions of this chapter: 1. To violate or fail to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the director; 2. To make any false statement on any license or registration application or tax return; 3. To aid or abet any person in any attempt to evade payment of a license, or fee, or tax; 4. To fail to appear or testify in response to a subpoena; 5. To testify falsely in any investigation, audit, or proceeding conducted pursuant to this chapter. B. Violation of any of the provisions of this chapter is a gross misdemeanor. Any person convicted of a violation of this chapter may be punished by a fine not to exceed one thousand dollars ($1,000), imprisonment not to exceed one (1) year, or both fine and imprisonment. Penalties or punishments provided in this chapter shall be in addition to all other penalties provided by law. C. Any person, or officer of a corporation, convicted of continuing to engage in business after the revocation of a registration certificate shall be guilty of a gross misdemeanor and may be punished by a fine not to exceed five thousand dollars ($5,000), or imprisonment not to exceed one (1) year, or both fine and imprisonment. 4.K.a Packet Pg. 280 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 121Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes Sec. 3.29.230. Suspension or revocation of registration certificate. A. The director, or designee, shall have the power and authority to suspend or revoke any registration certificate issued under the provisions of this chapter. The director, or designee, shall notify such registrant in writing by certified mail of the suspension or revocation of his or her registration certificate and the grounds therefor. Any registration certificate issued under this chapter may be suspended or revoked based on one (1) or more of the following grounds: 1. The registration certificate was procured by fraud or false representation of fact. 2. The registrant has failed to comply with any provisions of Chapter 3.28 KCC and this chapter. 3. The registrant has failed to comply with any provisions of the Kent City Code. 4. The registrant is in default in any payment of any license fee or tax under Chapter 3.28 KCC and this chapter. 5. The registrant or employee has been convicted of a crime involving the business. B. Any registrant may, within thirty (30) days from the date that the suspension or revocation notice was mailed to the registrant, appeal from such suspension or revocation by filing a written notice of appeal (“petition”) setting forth the grounds therefor with the director. A copy of the petition must be provided by the registrant to the director and the city attorney on or before the date the petition is filed with the city clerk. The hearing shall be conducted in accordance with the procedures for hearing contested cases set out in KCC 3.29.140. The hearing examiner shall set a date for hearing said appeal and notify the registrant by mail of the time and place of the hearing. After the hearing thereon the hearing examiner 4.K.a Packet Pg. 281 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 122Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes shall, after appropriate findings of fact, and conclusions of law, affirm, modify, or overrule the suspension or revocation and reinstate the registration certificate, and may impose any terms upon the continuance of the registration certificate. No suspension or revocation of a registration certificate issued pursuant to the provisions of this section shall take effect until thirty (30) days after the mailing of the notice thereof by the director, and if appeal is taken as herein prescribed the suspension or revocation shall be stayed pending final action on the appeal. All registration certificates which are suspended or revoked shall be surrendered to the city on the effective date of such suspension or revocation. The decision of the hearing examiner shall be final. The registrant and/or the director may seek review of the decision by the superior court of Washington in and for King County. If review is sought as herein prescribed the suspension or revocation shall be stayed pending final action by the superior court. Sec. 3.29.240. Closing agreement provisions. The director may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed by any of the chapters within this title and administered by this chapter for any taxable period(s). Upon approval of such agreement, evidenced by execution thereof by the director and the person so agreeing, the agreement shall be final and conclusive as to the tax liability or tax immunity covered thereby, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact: A. The case shall not be reopened as to the matters agreed upon, or the agreement modified, by the director or the taxpayer; and 4.K.a Packet Pg. 282 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 123Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes B. In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. Sec. 3.29.250. Charge-off uncollectible taxes. The director may charge off any tax, penalty, or interest that is owed by a taxpayer, if the director reasonably ascertains that the cost of collecting such amounts would be greater than the total amount that is owed or likely to be collected from the taxpayer. SECTION 6. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 7. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 8. – Effective Date. This ordinance shall take effect and be in force thirty days from and after its passage, as provided by law. The amendments to the Kent City Code herein, however, shall not be effective until January 1, 2020. DANA RALPH, MAYOR Date Approved 4.K.a Packet Pg. 283 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the 124Amend KCC 3.18, 3.21, 3.26, 3.28, 3.29 - Re: Tax Codes ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.K.a Packet Pg. 284 Attachment: Ordinance Amending Title 3 of the Kent City Code Relating to the City's Tax Provisions (2078 : Ordinance Amending Title 3 of the FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Resolution Authorizing Credit, Debit, eCheck Fees - Adopt MOTION: Adopt Resolution No. ______, authorizing the assessment of service fees for processing credit card, debit card and eCheck transactions. SUMMARY: The volume of credit card, debit card and online transactions has grown substantially over the past several years, and the trend of increased use of these methods of payment is expected to continue. The City incurs significant costs associated with processing credit card, debit card, and eCheck transactions, and implementing a service fee is a necessary means of avoiding those costs, which amount to over $700,000 annually. The City could offset these significant transaction costs by assessing a service fee which could be based on a percentage of a transaction or a flat fee per transaction. Analysis shows that a 2.65% service fee to the customer for all card payments taken by Customer Service and via the City of Kent Portal will cover the cost of the merchant bankcard fees. A $0.85 service fee will be passed on to customers using eChecks via the City of Kent Portal. Fees will be re-evaluated annually to insure the service fee continues to cover the cost of the merchant bankcard fees. The service fees for processing credit card, debit card and eCheck transactions will be effective as of December 1, 2019. BUDGET IMPACT: Annual budget savings in the General Fund of over $700,000 in merchant card processing fees. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. Resolution Authorizing Credit Debit eCheck Fees Resolution (PDF) 4.L Packet Pg. 285 1 Authorizing service and convenience fees RESOLUTION NO. ___________ A RESOLUTION of the City Council of the City of Kent, Washington, authorizing the assessment of service and convenience fees for processing credit card, debit card, and eCheck transactions. RECITALS A. The volume of credit card, debit card, and online transactions has grown substantially over the past several years, and the trend of increased use of these methods of payment is expected to continue. B. The City incurs significant costs associated with processing credit card, debit card, and eCheck transactions, and implementing a service or convenience fee is a necessary means of avoiding those costs which amount to over $700,000 annually. C. The City could offset these significant transaction costs by assessing a service fee and/or convenience fee which could be based on a percentage of a transaction or a flat fee per transaction. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY RESOLVE AS FOLLOWS: 4.L.a Packet Pg. 286 Attachment: Resolution Authorizing Credit Debit eCheck Fees Resolution (2077 : Resolution Authorizing Credit, Debit, eCheck Fees - Adopt) 2 Authorizing service and convenience fees RESOLUTION SECTION 1. – Service and Convenience Fees. The Finance Director is authorized to implement a service fee and/or a convenience fee for the purpose of avoiding or offsetting the cost of processing credit card, debit card, and eCheck transactions. SECTION 2. – Amount of Fees. The Finance Director should monitor credit card, debit card, and eCheck processing fees relative to processing costs, and may adjust the fees as necessary in an effort to avoid or offset processing costs. The Director should also conduct such monitoring and may make adjustments to ensure fees are reasonable and in line with industry standards. SECTION 3. – Severability. If any one or more section, subsection, or sentence of this resolution is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this resolution and the same shall remain in full force and effect. SECTION 4. – Corrections by City Clerk. Upon approval of the city attorney, the city clerk is authorized to make necessary corrections to this resolution, including the correction of clerical errors; resolution, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 5. – Effective Date. This resolution shall take effect and be in force immediately upon its passage. DANA RALPH, MAYOR Date Approved 4.L.a Packet Pg. 287 Attachment: Resolution Authorizing Credit Debit eCheck Fees Resolution (2077 : Resolution Authorizing Credit, Debit, eCheck Fees - Adopt) 3 Authorizing service and convenience fees ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.L.a Packet Pg. 288 Attachment: Resolution Authorizing Credit Debit eCheck Fees Resolution (2077 : Resolution Authorizing Credit, Debit, eCheck Fees - Adopt) FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Third Quarter Consolidating Budget Adjustment Ordinance - Adopt MOTION: Adopt Ordinance No. , consolidating budget adjustments made between July 1, 2019 and September 30, 2019, reflecting an overall budget increase of $12,002,345. SUMMARY: Authorization is requested to approve the technical gross budget adjustment ordinance reflecting an overall budget increase of $12,002,345. Adjustments totaling $5,009,365 have previously been approved by Council and are summarized as follows: · $4,977,025 in grants including a State DOT Grant for S. 224th Phase 2 projects, PSRC Federal Grant for S 212th Street Overlay - E. Valley Hwy. to 72nd Ave. S., KCD WRIA Forum Grant for Downey Farmstead, KCFD Grants for the Signature Pointe and Kent Airport Levees, and a KCSOF Grant to help retrofit the Lake Fenwick Aerator. See attached schedule for detailed amounts. · $32,340 use of Insurance (Unemployment and Liability) Fund reserves to purchase the Origami risk management software package. The remaining adjustments totaling $6,992,980 have not been previously approved by Council. Highlights include: · $7,244,510 in transfers related to closing sewer projects previously included in the former Sewer/Drainage Fund (4400), which is now Drainage only, to equivalent projects in the new Sewer Fund (4300). · $2,705,000 decrease to Fund 4400. This includes both adjusting 2019 budgeted funds in 4400 ($2,705,000 reduction in Fund 4400 and increase to Fund 4300), and establishing transfers out of 4400 for funds budgeted in prior years ($7,244,510 transfers out in Fund 4400 offset by an equal reduction for the movement of prior year budgeted expenditures to Fund 4300 for a net zero impact to Fund 4400). 4.M Packet Pg. 289 The net reduction in Fund 4400 is offset by an increase in Fund 4300 of $9,949,510 ($2,705,000 for 2019 budgets and $7,244,510 for prior years’ budgets) to new Sewer Fund projects (4300). · ($511,000) reduction to Parks capital to true up a KC Conservation Grant related to the Lannoye property to 50% of the current appraised value, the maximum allowed under the grant. · $112,920 use of funds from the new Public, Educational, & Governmental (PEG) Fee revenues for 2019. · $146,550 in other items including the use of reallocated funds for Downey Farmstead ($71,550) and HHS’s HDC - Homeless Planner ($60,000), and a new 4Culture grant for local art projects. BUDGET IMPACT: These expenditures are funded by grants, existing fund balance, or other new revenues. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. Budget Adjustment Ordinance Q3 2019 Supp (PDF) 4.M Packet Pg. 290 1 2019-2020 Budget Adjustment July 1, 2019 to September 30, 2019 ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, approving the consolidating budget adjustments made between July 1, 2019 and September 30, 2019, reflecting an overall budget increase of $12,002,345. RECITALS A. Expenditures as classified in the final, adopted budget constitute the city’s appropriations for that year. After adoption, there are a variety of events that will precipitate the need to amend the adopted budget, such as grant awards, bonds issuance, collective bargaining agreements and additional budget requests coming through Council committees. These modifications are periodically consolidated into a supplemental budget adjustment ordinance amending the original adopted budget. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Budget Adjustments. The 2019-2020 biennial budget is amended to include budget fund adjustments from July 1, 2019 to September 30, 2019, as summarized and set forth in Exhibit A, which is 4.M.a Packet Pg. 291 Attachment: Budget Adjustment Ordinance Q3 2019 Supp (2050 : Third Quarter Consolidating Budget Adjustment Ordinance - Adopt) 2 2019-2020 Budget Adjustment July 1, 2019 to September 30, 2019 attached and incorporated into this ordinance. Except as amended by this ordinance, all terms and provisions of the 2019-2020 biennial budget Ordinance No. 4296, as amended by Ordinance Nos. 4324 and 4330, shall remain unchanged. SECTION 2. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 3. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 4. – Effective Date. This ordinance shall take effect and be in force five days after publication, as provided by law. DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published 4.M.a Packet Pg. 292 Attachment: Budget Adjustment Ordinance Q3 2019 Supp (2050 : Third Quarter Consolidating Budget Adjustment Ordinance - Adopt) 3 2019-2020 Budget Adjustment July 1, 2019 to September 30, 2019 APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.M.a Packet Pg. 293 Attachment: Budget Adjustment Ordinance Q3 2019 Supp (2050 : Third Quarter Consolidating Budget Adjustment Ordinance - Adopt) Fund Title Previously Approved Approval Requested Total Adjustment Ordinance General Fund - 37,580 37,580 Street Fund - (75,000) (75,000) Management Operating Projects - 60,000 60,000 Street Capital Projects 2,900,000 75,000 2,975,000 Parks Capital Projects - (511,000) (511,000) Technology Capital Projects - 90,340 90,340 Sewerage Operating Fund - 9,949,510 9,949,510 Drainage Operating Fund 2,077,025 (2,633,450) (556,425) Insurance Funds 32,340 - 32,340 Total 5,009,365 6,992,980 12,002,345 Exhibit A City of Kent Budget Adjustment Ordinance Adjustments from July 1, 2019 to September 30, 2019 4.M.a Packet Pg. 294 Attachment: Budget Adjustment Ordinance Q3 2019 Supp (2050 : Third Quarter Consolidating Budget Adjustment Ordinance - Adopt) Approval Date or Other Fund Previously Approved by Council Not Previously Approved by Council Total Adjustment Ordinance General Fund Establish annexation portion of 2019 PEG Fees budget 22,580 22,580 4Culture grant for 2019 Creative Consultancies Local Arts Agencies project KCC 3.70 15,000 15,000 Total General Fund - 37,580 37,580 Street Fund Reallocate B&O maintenance funds to James St./167 Underpass Lighting project Fund 3100 (75,000) (75,000) Total Street Fund - (75,000) (75,000) Management Operating Projects Use of HHS TBD Funds for an HDC - Homeless Planner in 2019 Fund 1000 30,000 30,000 Use of HHS TBD Funds for an HDC - Homeless Planner in 2020 Fund 1000 30,000 30,000 Total Management Operating Projects - 60,000 60,000 Street Capital Projects State DOT grant for S. 224th Phase 2 projects 7/16/19 1,500,000 1,500,000 PSRC federal grant for S. 212th Street Overlay - E. Valley Highway to 72nd Ave. S.7/16/19 1,400,000 1,400,000 Reallocate B&O maintenance funds to James St./167 Underpass Lighting project Fund 1100 75,000 75,000 Total Street Capital Projects Fund 2,900,000 75,000 2,975,000 Parks Capital Projects Adjust KCC Grant for the Lannoye property to 50% of appraised value 4/2/19 (511,000) (511,000) Total Parks Capital Projects - (511,000) (511,000) Technology Capital Projects Establish 2019 PEG Fees Budget 90,340 90,340 Total Technology Capital Projects - 90,340 90,340 Sewerage Operating Fund Reallocate sewer projects from prior Sewer/Drainage Fund to new Sewer Fund Fund 4400 9,949,510 9,949,510 Total Sewerage Operating Fund - 9,949,510 9,949,510 Drainage Operating Fund Reallocate 2019 budgets from prior Sewer/Drainage Fund to new Sewer Fund projects Fund 4300 (2,705,000) (2,705,000) Reallocate PY budgets from prior Sewer/Drainage Fund to new Sewer Fund projects Fund 4300 (7,244,510) (7,244,510) Establish transfers out of PY sewer funds from Sewer/Drainage Fund to new Sewer Fund Fund 4300 7,244,510 7,244,510 Reallocation of Parks Regional Trails/KC Levy budget to Downey Farmstead project Fund 3200 71,550 71,550 KCD WRIA Forum grant for the Downey Farmstead project 8/6/19 98,575 98,575 KCFD grant for the Signature Pointe Levee project 6/4/19 1,600,000 1,600,000 KCFD grant for the Kent Airport Levee project 5/21/19 188,090 188,090 KCSOF Grant to help retrofit the Lake Fenwick Aerator 5/21/19 190,360 190,360 Total Drainage Operating Fund 2,077,025 (2,633,450) (556,425) Insurance Funds Use of fund balance for Origami Risk Management Software 9/3/19 32,340 32,340 Total Insurance Funds 32,340 - 32,340 Grand Total All Funds 5,009,365 6,992,980 12,002,345 Budget Adjustment Detail for Budget Changes July 1, 2019 to September 30, 2019 4.M.a Packet Pg. 295 Attachment: Budget Adjustment Ordinance Q3 2019 Supp (2050 : Third Quarter Consolidating Budget Adjustment Ordinance - Adopt) FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt MOTION: Adopt Ordinance No. , levying 2019 property taxes for the 2020 biennial budget. SUMMARY: This ordinance levies a property tax increase of 1.0%, which includes an increase of 1 percent on property, new construction and adjustments over the prior year. BUDGET IMPACT: As described. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. ORDINANCE Tax Levied-2020 (PDF) 4.N Packet Pg. 296 1 Property Tax Levied (1%) 2020 Budget Ordinance ORDINANCE NO. ____ AN ORDINANCE of the City Council of the City of Kent, Washington, levying 2019 property taxes for the 2020 biennial budget for the City of Kent. RECITALS A. Pursuant to RCW 84.55.120 and after providing all appropriate notice, the City Council held public hearings on September 17, 2019, and October 15, 2019, to consider the City of Kent's budget for 2020, to address the City’s property tax levy to be imposed in 2019 for collection in 2020, and to review revenues and limit factors. B. In accordance with RCW 84.55.120, any increase in property tax revenue other than that resulting from the addition of new construction and improvements to property, annexations, and any increase in the value of state-assessed property and the refund fund levy, requires the adoption of a separate ordinance specifically authorizing the increase in terms of both dollars and percentage. C. Pursuant to RCW 84.52.010 and WAC 458-19-020, taxes shall be levied in specific dollar amounts. 4.N.a Packet Pg. 297 Attachment: ORDINANCE Tax Levied-2020 (2064 : 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt) 2 Property Tax Levied (1%) 2020 Budget Ordinance NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Recitals Incorporated. The foregoing recitals are incorporated into this ordinance. SECTION 2. – Property Tax Levied. There is hereby levied against the assessed value of the property in the City of Kent, Washington, a tax for the City's 2020 budget in the following amount for the General Fund, for the purpose of paying the general expenses of municipal government: Levy per $1,000 of assessed valuation Fund (estimated) Dollar Amount General Fund $1.3882 $31,408,457 This property tax levy represents a 1.0% increase over last year as shown below. 2019 Regular Property Tax Levy $31,408,457 Less 2018 Regular Property Tax Levy (30,786,276) Less New Construction Levy (314,318) Less Refund Levy 0 Property Tax Increase $ 307,863 % Change 1.0% 4.N.a Packet Pg. 298 Attachment: ORDINANCE Tax Levied-2020 (2064 : 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt) 3 Property Tax Levied (1%) 2020 Budget Ordinance SECTION 3. - Limitation on Levy. The application of the General Fund levy shall be consistent with and shall not result in tax revenue in excess of the limitation imposed by RCW sections 84.55.010 and 84.55.0101. SECTION 4. - Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 5. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 6. - Effective Date. This ordinance shall take effect and be in force January 1, 2020, which is more than five days after its publication, as provided by law. DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published 4.N.a Packet Pg. 299 Attachment: ORDINANCE Tax Levied-2020 (2064 : 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt) 4 Property Tax Levied (1%) 2020 Budget Ordinance APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.N.a Packet Pg. 300 Attachment: ORDINANCE Tax Levied-2020 (2064 : 2019 Property Tax Levy Ordinance for the 2020 Budget - Adopt) FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt MOTION: Adopt Ordinance No. , relating to the mid-biennial review and modification of the 2019-2020 biennial budget. SUMMARY: Per RCW 35A.34.130, the City has completed a mid-biennial review of the 2020 budget and identified modifications to the budget. The budget adjustment totals $23,142,140 and is outlined by fund in Exhibit A. BUDGET IMPACT: As described. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services ATTACHMENTS: 1. Biennial Budget Adjustment 2020 Ordinance (PDF) 4.O Packet Pg. 301 1 2020 Mid Biennial Budget Modification Ordinance ORDINANCE NO. ______ AN ORDINANCE of the City Council of the City of Kent, Washington, relating to the mid- biennial review and modification of the 2019-2020 biennial budget as required by RCW 35A.34.130 and Ordinance No. 4230; adopting certain modifications to the 2020 budget; and establishing an effective date. RECITALS A. The City Council adopted Ordinance No. 4296 on November 20, 2018, adopting a fiscal biennium budget beginning in 2019, as authorized by Chapter 35A.34 RCW, and providing for mid-biennial review and modification as required by RCW 35A.34.130. B. As required by Section 3 of Ordinance No. 4296, the Mayor has submitted to the City Council a proposed mid-biennial budget modification. C. Following proper notice to the public, public hearings for the proposed mid-biennial budget modification were held before the City Council on September 17, 2019 and October 15, 2019. D. The City Council has considered the proposed mid-biennial budget modifications and has considered all comments received from the public at the public hearings and all written comments with regard to the 4.O.a Packet Pg. 302 Attachment: Biennial Budget Adjustment 2020 Ordinance (2063 : 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt) 2 2020 Mid Biennial Budget Modification Ordinance proposed mid-biennial budget modification. E. The City Council desires to adopt the 2020 mid-biennial budget modification. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Mid-Biennial Budget Modification. The mid-biennial budget modification to the biennium budget of the City of Kent, Washington, for the year 2020, incorporated and attached is Exhibit A and is hereby adopted by this reference. SECTION 2. – Adjustments. The adjustments to the estimated appropriations for each separate fund, as set forth on Exhibit A, attached and incorporated by this reference. SECTION 3. - All existing job classifications and pay and salary ranges, together with the working conditions established by the Council for those positions, which are established by existing job descriptions, city policies, and labor agreements, shall apply to this budget. During the remainder of this biennium, city administration, through its Human Resources Department, may authorize increases and decreases in the number of employees in each classification and may amend job descriptions for each classification, so long as these modifications do not exceed the budgetary amounts established for each authorized city fund. However, no new classifications shall be created during this biennium without prior Council authorization. SECTION 4. – All employees who are members of a bargaining unit 4.O.a Packet Pg. 303 Attachment: Biennial Budget Adjustment 2020 Ordinance (2063 : 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt) 3 2020 Mid Biennial Budget Modification Ordinance shall receive such pay and benefits as provided in the applicable collective bargaining agreement. SECTION 5. - Transmittal. The Finance Director shall transmit a complete copy of the final adopted budget to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. SECTION 6. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 7. - Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 8. - Effective Date. This ordinance shall take effect and be in force January 1, 2020, which is more than five days after its publication, as provided by law. DANA RALPH, MAYOR Date Approved ATTEST: 4.O.a Packet Pg. 304 Attachment: Biennial Budget Adjustment 2020 Ordinance (2063 : 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt) 4 2020 Mid Biennial Budget Modification Ordinance KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.O.a Packet Pg. 305 Attachment: Biennial Budget Adjustment 2020 Ordinance (2063 : 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt) 2020 Adopted Proposed 2020 Revised Expenditures Changes Expenditures General Fund 106,361,540 2,269,220 108,630,760 Street Operating Fund 18,025,920 (184,520) 17,841,400 LEOFF1 Retiree Benefits Fund 1,449,710 96,610 1,546,320 Lodging Tax Fund 294,400 5,380 299,780 Youth / Teen Fund 956,010 7,090 963,100 Capital Resources Fund 18,152,000 7,729,300 25,881,300 Criminal Justice Fund 6,057,350 1,988,890 8,046,240 Housing and Community Development Fund 1,175,190 2,720 1,177,910 City Arts Program Fund 108,100 670 108,770 ShoWare Operating Fund 1,124,830 17,510 1,142,340 Non-Voted Debt Service Fund 8,641,810 112,720 8,754,530 Special Assessments Fund 784,160 9,420 793,580 Street Capital Projects Fund 6,869,980 715,780 7,585,760 Parks Capital Projects Fund 3,369,000 5,869,690 9,238,690 Other Capital Projects Fund 42,780 504,060 546,840 Technology Capital Projects Fund 2,250,000 763,550 3,013,550 Facilities Capital Projects Fund 2,000,000 82,400 2,082,400 Water Fund 33,601,390 (40,470) 33,560,920 Sewer Fund 32,411,620 (182,280) 32,229,340 Drainage Fund 31,366,120 (148,260) 31,217,860 Solid Waste Fund 622,420 (3,150) 619,270 Golf Complex Fund 5,532,110 58,910 5,591,020 Fleet Services Fund 6,088,490 217,010 6,305,500 Central Services Fund Central Stores 395,040 1,550 396,590 Information Technology 9,658,590 1,345,170 11,003,760 GIS 0 861,950 861,950 Facilities Fund 5,867,350 820,490 6,687,840 Insurance Fund Unemployment 174,510 2,810 177,320 Workers Compensation 1,469,450 46,520 1,515,970 Health and Employee Wellness 15,345,100 111,200 15,456,300 Liability Insurance 2,036,120 54,630 2,090,750 Property Insurance 566,510 5,570 572,080 Total Gross Expenditure Budget 322,797,600 23,142,140 345,939,740 2020 Mid-Biennium Adjustment Exhibit A 4.O.a Packet Pg. 306 Attachment: Biennial Budget Adjustment 2020 Ordinance (2063 : 2019-2020 Mid-Biennium Budget Adjustment – Ordinance – Adopt) FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the 2020-2025 Capital Improvement Plan - Adopt MOTION: Adopt Ordinance No. , amending the Comprehensive Plan and its Capital Facilities Element to reflect a six-year plan for capital improvement projects (2020-2025) (CPA-2019-2). SUMMARY: Per procedures established in Chapter 12.02 KCC, the Capital Facilities Element of the Comprehensive Plan is amended concurrently with the adoption or amendment of the City’s budget to reflect the updated 2020-2025 Capital Improvement Plan. This process assures that the comprehensive plan remains relevant and up-to-date. The 2020-2025 Capital Improvement Plan identifies a six-year plan for capital improvement projects, including costs and revenue sources. BUDGET IMPACTS: As described. SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City, Evolving Infrastructure, Innovative Government, Sustainable Services ATTACHMENTS: 1. 2020-2025 Capial Improvement Plan Ordinance (PDF) 2. 2020-2025 Capital Improvement Program (PDF) 3. CIP Sepa Addendum 2020-2025 (PDF) 4.P Packet Pg. 307 1 Comprehensive Plan Amendment to the Capital Facilities Element for 2020-2025 Capital Improvements ORDINANCE NO.________ AN ORDINANCE of the City Council of the City of Kent, Washington, amending the Kent Comprehensive Plan and its Capital Facilities Element to reflect a six-year plan for capital improvement projects (2020-2025) (CPA-2019-2). RECITALS A. The State of Washington Growth Management Act (GMA) requires internal consistency among comprehensive plan elements and the plans from other jurisdictions. B. To assure that comprehensive plans remain relevant and up to date, the GMA allows amendments to the capital facilities element of comprehensive plans concurrently with the adoption or amendment of a city budget. C. The City of Kent has established procedures for amending the Comprehensive Plan in Chapter 12.02 of the Kent City Code (KCC), allowing amendment of the Capital Facilities Element of the Comprehensive Plan concurrently with the adoption or amendment of the City’s budget. As part of these procedures the City Council may hold the 4.P.a Packet Pg. 308 Attachment: 2020-2025 Capial Improvement Plan Ordinance (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive 2 Comprehensive Plan Amendment to the Capital Facilities Element for 2020-2025 Capital Improvements public hearing instead of the Land Use and Planning Board. KCC 12.02.010. D. The City of Kent Finance Department has submitted proposed amendments to the Capital Facilities Element of the Comprehensive Plan to identify a six-year plan for capital improvement projects, including costs and revenue sources. E. On September 12, 2019, the City provided the State of Washington the required 60-day notification under RCW 36.70A.106 of the City’s proposed amendment to the Capital Facilities Element of the Comprehensive Plan. The 60-day notice period has passed. F. On September 12, 2019, the City’s SEPA responsible official issued a SEPA Addendum to existing environmental documents consisting of the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action Environmental Impact Statement (EIS) Draft and Final (ENV-2010-3) and the Downtown Subarea Action Plan Supplemental EIS Draft and Final (ENV-2012-30). The SEPA Addendum explained that the proposed amendment would not create unavoidable impacts beyond those previously identified in the EIS. G. After providing appropriate public notice, the City Council of the City of Kent conducted a public hearing on October 15, 2019, to consider the six-year plan for capital improvements and the requested amendment to the Comprehensive Plan and its Capital Facilities Element. H. On November 19, 2019, the City Council for the City of Kent approved the Capital Facilities Element amendment to the Kent Comprehensive Plan (CPA-2019-2) to reflect a six-year plan for capital improvement projects (2020-2025). 4.P.a Packet Pg. 309 Attachment: 2020-2025 Capial Improvement Plan Ordinance (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive 3 Comprehensive Plan Amendment to the Capital Facilities Element for 2020-2025 Capital Improvements NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. - Amendment. The City of Kent Comprehensive Plan and its Capital Facilities Element are hereby amended to reflect a six-year plan for capital improvement projects (2020-2025), as set forth in Exhibit A attached and incorporated by this reference (CPA-2017-7). SECTION 2. – Corrections by City Clerk or Code Reviser. 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 3. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 4. – Effective Date. This ordinance shall take effect and be in force 30 days from and after its passage, as provided by law. 4.P.a Packet Pg. 310 Attachment: 2020-2025 Capial Improvement Plan Ordinance (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive 4 Comprehensive Plan Amendment to the Capital Facilities Element for 2020-2025 Capital Improvements DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4.P.a Packet Pg. 311 Attachment: 2020-2025 Capial Improvement Plan Ordinance (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive 2020-2025 Pg October 1, 2019 EXHIBIT A 4.P.b Packet Pg. 312 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 4.P.b Packet Pg. 313 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 3 CAPITAL IMPROVEMENT PROGRAM 2020-2025 SUMMARY PROJECTS AND FUNDING Capital project costs for the City’s 2020-2025 capital planning period total $181.2 million and are funded with City, utility and other resources, as illustrated in the following tables. Additional details follow. SUMMARY City Resources 49% Utility Resources 51% Sources of Funds General Government 7% Parks, Rec & Comm Services 15% Transportation 25% Utilities 51% Projects by Category Summary Sources 2020 2021 2022-2025 Total City Resources 24,367$ 13,880$ 50,570$ 88,817$ Utility Resources 14,135 14,715 63,301 92,151 Other Resources 257 257 Total - in thousands 38,759$ 28,595$ 113,871$ 181,225$ Summary Costs 2020 2021 2022-2025 Total General Government 5,912$ 1,550$ 6,200$ 13,662$ Parks, Rec & Comm Services 10,974 4,850 14,609 30,433 Public Safety 100 100 Transportation 7,638 7,480 29,761 44,879 Utilities 14,135 14,715 63,301 92,151 Total - in thousands 38,759$ 28,595$ 113,871$ 181,225$ 4.P.b Packet Pg. 314 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 4 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM OPERATING IMPACT OF MAJOR CIP PROJECTS The impact of a capital project on the operating budget is a key factor in considering the inclusion of a project in the six-year plan. The operating costs of a project, and any savings resulting from the project, are captured in the Operating Budget. SOURCES OF FUNDS—in thousands SOURCES OF FUNDS 2020 2021 2022 2023 2024 2025 Total Sources of Funds City Resources 24,367$ 13,880$ 12,580$ 12,629$ 12,634$ 12,727$ 88,817$ Utility Resources 14,135 14,715 15,669 16,245 15,637 15,750 92,151 Other Resources 257 257 Total Sources of Funds 38,759$ 28,595$ 28,249$ 28,874$ 28,271$ 28,477$ 181,225$ 2020 2021 2022 2023 2024 2025 Total City Resources Criminal Justice Fund 545$ -$ -$ -$ -$ -$ 545$ Business & Occupation Tax 6,994 7,445 7,415 7,385 7,355 7,355 43,949 CRF General 12,010 1,750 1,600 1,600 1,600 1,600 20,160 CRF REET 2 380 620 517 585 607 700 3,409 CRF REET 2 Fund Balance 1,600 1,030 2,630 Golf Fund 1,294 1,294 Sale of Land (1,500) (1,500) Solid Waste Utility Tax 3,044 3,035 3,048 3,059 3,072 3,072 18,330 Total City Resources 24,367 13,880 12,580 12,629 12,634 12,727 88,817 Utility Resources Drainage Revenues 5,371 5,605 5,957 5,944 5,925 5,968 34,770 Sewer Revenues 3,187 3,177 3,169 3,153 3,140 3,163 18,989 Water Revenues 5,577 5,933 6,543 7,148 6,572 6,619 38,392 Total Utility Resources 14,135 14,715 15,669 16,245 15,637 15,750 92,151 Other Resources PEG Fees 57 57 KC Levy 200 - - - - - 200 Total Other Resources 257 - - - - - 257 Total Sources of Funds 38,759$ 28,595$ 28,249$ 28,874$ 28,271$ 28,477$ 181,225$ 4.P.b Packet Pg. 315 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 5 CAPITAL IMPROVEMENT PROGRAM SUMMARY BY SOURCE 2020-2025 2020-21 SOURCES BY TYPE SOURCES OF FUNDS $- $10,000 $20,000 $30,000 $40,000 $50,000 2020 2021 2022 2023 2024 2025 $ in Thousands City Resources Utility Resources Other Resources Criminal Justice Fund - 1% Business & Occupation Tax 18% CRF General 30% CRF REET 2 - 1% CRF REET 2 Fund Balance 4% Golf Fund 3% Solid Waste Utility Tax 9% Drainage Revenues 13% Sewer Revenues 8% Water Revenues 14% Other 9% 4.P.b Packet Pg. 316 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 6 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM PROJECTS—in thousands PROJECTS BY CATEGORY 2020 2021 2022 2023 2024 2025 Total Projects General Government 5,912$ 1,550$ 1,550$ 1,550$ 1,550$ 1,550$ 13,662$ Parks, Rec & Comm Services 10,974 4,850 3,567 3,635 3,657 3,750 30,433 Public Safety 100 100 Transportation 7,638 7,480 7,463 7,444 7,427 7,427 44,879 Utilities 14,135 14,715 15,669 16,245 15,637 15,750 92,151 Total Projects 38,759$ 28,595$ 28,249$ 28,874$ 28,271$ 28,477$ 181,225$ 2020 2021 2022 2023 2024 2025 Total General Government accesso ShoWare Center 300$ 300$ 300$ 300$ 300$ 300$ 1,800$ Facilities 2,620 2,620 Technology 2,992 1,250 1,250 1,250 1,250 1,250 9,242 Total General Government 5,912 1,550 1,550 1,550 1,550 1,550 13,662 Parks, Rec & Comm Services Golf 1,294 200 50 50 50 50 1,694 Parks and Recreation 9,680 4,650 3,517 3,585 3,607 3,700 28,739 Total Parks, Rec & Comm Svcs 10,974 4,850 3,567 3,635 3,657 3,750 30,433 Transportation Site Improvements 7,638 7,480 7,463 7,444 7,427 7,427 44,879 Total Transportation 7,638 7,480 7,463 7,444 7,427 7,427 44,879 Public Safety Crime Scene Van Ugrade/Storage 100 - - - - - 100 Total Public Safety 100 - - - - - 100 Utilities Water Supply & Distribution 3,187 3,177 3,169 3,153 3,140 3,750 19,576 Sewer 5,371 5,605 5,957 5,944 5,925 6,000 34,802 Stormwater Management 5,577 5,933 6,543 7,148 6,572 6,000 37,773 Total Utilities 14,135 14,715 15,669 16,245 15,637 15,750 92,151 Total Projects 38,759$ 28,595$ 28,249$ 28,874$ 28,271$ 28,477$ 181,225$ 4.P.b Packet Pg. 317 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 7 CAPITAL IMPROVEMENT PROGRAM SUMMARY BY CATEGORY 2020-2025 2020-2021 BY CATEGORY FUNCTION PROJECTS BY CATEGORY $- $10,000 $20,000 $30,000 $40,000 $50,000 2020 2021 2022 2023 2024 2025 $ in Thousands General Government Parks, Rec & Comm Services Transportation Utilities accesso ShoWare Center - 1% Facilities 7% Technology 8% Golf 3% Parks and Recreation 25% Public Safety < 1% Transportation 20% Water Supply & Distribution 8% Sewer 14% Stormwater Management 14% Other 4% 4.P.b Packet Pg. 318 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 8 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT—in thousands GENERAL GOVERNMENT 2020 2021 2022 2023 2024 2025 Total Sources of Funds CRF General 5,310$ 1,550$ 1,550$ 1,550$ 1,550$ 1,550$ 13,060$ Criminal Justice Fund 545 545 PEG Fees 57 57 Total Sources of Funds 5,912 1,550 1,550 1,550 1,550 1,550 13,662 Projects Facilities City Buildings 2,000 2,000 Law Office Cubical Conversion 50 50 Corrections Emergency Backup Generator 350 350 Police Workspace Reconfiguration 150 150 Security Fence at Corrections/Court 70 - - - - - 70 Total Facilities Projects 2,620 - - - - - 2,620 accesso ShoWare Center Building Extension for Storage 100 100 Carpet (Admin) 20 20 Carpet (T-Birds) 31 31 Ice Deck 13 13 Magnetometer Walk through Metal Detectors 16 16 Wi Fi 120 120 Unallocated - 300 300 300 300 300 1,500 Total accesso ShoWare Center 300$ 300$ 300$ 300$ 300$ 300$ 1,800$ 4.P.b Packet Pg. 319 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 9 CAPITAL IMPROVEMENT PROGRAM GENERAL GOVERNMENT CONTINUED—in thousands GENERAL GOVERNMENT 2020 2021 2022 2023 2024 2025 Total Technology HLC 17-18 Mobile Router Replacement - 20$ 22$ 24$ 27$ 27$ 120$ HLC 17-18 Server Replacement 50 50 60 67 73 73 373 HLC 17-18 Telephony 100 30 30 35 35 35 265 HLC 17-18 Wireless Infrastructure Refresh 20 22 24 27 27 120 HLC 21-24 Connected Conference Room 25 28 30 62 62 207 HLC16-18 Data Center 75 80 90 100 110 110 565 HLC16-18 Network Refresh 50 60 63 69 69 311 HLC16-18 Security 200 140 143 153 150 150 936 HLC16-18 Storage Expansion 30 33 36 40 40 179 HLC16-18 UPS 25 30 30 33 37 37 192 HLC16-18 Virtualization Infrastructure Refresh 75 82 91 100 100 448 SLC18-20 Admin System Replacement Reserves 88 20 20 20 20 20 188 SLC18-21 Law System Replacement Reserves 104 100 30 30 30 30 324 SLC18-21 PD System Replacement Reserves 1,135 250 150 144 140 140 1,959 SLC18-22 HR System Replacement Reserves 53 20 20 20 20 20 153 SLC18-23 Fin System Replacement Reserves 200 70 130 120 70 70 660 SLC18-26 PRCS System Replacement Reserves 67 30 30 30 30 30 217 SLC18-26 PW System Replacement Reserves 113 50 110 70 50 50 443 SLC18-27 Court System Replacement Reserves 37 30 30 30 30 30 187 SLC18-27 ECD System Replacement Reserves 243 50 50 50 50 50 493 SLC18-28 Clerk System Replacement Reserves 113 60 60 60 60 60 413 SLC18-29 IT System Replacement Reserves 67 20 20 20 20 20 167 PEG Projects 57 57 Collaboration Tool Procurement 50 50 Jail Camera Infrastructure Update 75 75 Network Resiliency 60 60 Network Pen Testing 80 - - - - - 80 Total Technology Projects 2,992 1,250 1,250 1,250 1,250 1,250 9,242 Total General Government Projects 5,912$ 1,550$ 1,550$ 1,550$ 1,550$ 1,550$ 13,662$ 4.P.b Packet Pg. 320 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 10 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM PARKS, RECREATION & COMMUNITY SERVICES—in thousands PARKS 2020 2021 2022 2023 2024 2025 Total Sources of Funds CRF REET2 380$ 620$ 517$ 585$ 607$ 700$ 3,409$ REET2 Fund Balance 1,600 1,030 2,630 B&O Square Footage 3,000 3,000 3,000 3,000 3,000 3,000 18,000 Grants 200 200 Golf Fund Balance 1,294 1,294 CRF General 6,000 200 50 50 50 50 6,400 Sale of Land (1,500) (1,500) Total Sources of Funds 10,974 4,850 3,567 3,635 3,657 3,750 30,433 Projects Golf Projects Golf Clubhouse Renovations 34 34 Golf Course Accessories 100 100 Golf Course Renovations/Improvements 510 100 50 50 50 50 810 Golf Irrigation System Upgrades 650 100 - - - - 750 Total Golf Projects 1,294 200 50 50 50 50 1,694 4.P.b Packet Pg. 321 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 11 CAPITAL IMPROVEMENT PROGRAM PARKS, RECREATION & COMMUNITY SERVICES CONTINUED—in thousands PARKS 2020 2021 2022 2023 2024 2025 Total Parks and Recreation Projects Campus Park Improvements 200 300 500 Chestnut Ridge Park Renovation 100 200 300 Clark Lake Park Development 240th 150 250 500 800 1,000 2,700 Downtown Parks Master Plan 350 350 Downtown Parks Phase 1 500 500 500 1,500 Eastridge Park Renovation 100 350 450 Gateways 250 250 Hogan Park at Russell Road Reno. Ph 2 150 500 650 Kherson Park Redevelopment 500 500 KVLT - Old Fishing Hole Improvements 50 300 350 KVLT - Boeing Rock Improvements 50 300 350 KVLT - Phase 2 Improvements 250 250 250 250 250 200 1,450 KVLT - Riverview Park Phase 2 200 500 700 Kent Memorial Park Turf Conversion 2,000 2,000 Lake Fenwick Park Renovation - Phase 2 130 150 1,000 1,000 2,280 Meet Me on Meeker Riverbend (Driving Range) 500 500 Mill Creek Earthworks Renovation 100 250 850 1,000 2,200 Mill Creek Trail Renovation 250 250 850 500 1,850 Mill Creek Canyon Cleanup 400 400 Panther Lake Park Phase 1 150 150 Parks Land Acquisition 500 500 500 250 500 500 2,750 Park Orchard Park Improvements 50 450 500 Parks Planning and Design 50 50 67 50 57 50 324 Riverview Park Development 1,000 1,000 Salt Air Vista Park Renovation 250 250 Scenic Hill Park Renovation 100 350 450 Springwood Park Renovation 1,700 1,000 2,700 Sun Meadows Park Improvements 35 450 485 West Fenwick Park Phase 2 200 200 4th & Willis Greenway Design 400 400 Willis Greenways Improvements 250 - - - - - 250 Total Parks and Recreation Projects 9,680 4,650 3,517 3,585 3,607 3,700 28,739 Total Projects 10,974$ 4,850$ 3,567$ 3,635$ 3,657$ 3,750$ 30,433$ 4.P.b Packet Pg. 322 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 12 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM TRANSPORTATION TRANSPORTATION—in thousands 2020 2021 2022 2023 2024 2025 Total Sources of Funds Solid Waste Utility Tax 3,044$ 3,035$ 3,048$ 3,059$ 3,072$ 3,072$ 18,330$ Business & Occupation Tax 3,994 4,445 4,415 4,385 4,355 4,355 25,949 CRF 600 600 Total Sources of Funds 7,638 7,480 7,463 7,444 7,427 7,427 44,879 Projects B&O In-house Overlays 250 250 250 250 250 250 1,500 B&O Street Contracted 2,944 3,505 3,598 3,560 3,523 3,523 20,653 Meet Me on Meeker Promenade - 64th to Kent Elem.600 600 Panther Lake Signal System Integration 400 400 Residential Street Contracted 2,794 3,145 3,165 3,184 3,204 3,204 18,696 Residential Street Capital 250 250 250 250 250 250 1,500 Street Lights - New 200 200 200 200 200 200 1,200 Traffic Cameras - New (Capital) 130 130 Transportation Master Plan 200 200 Total Projects 7,638$ 7,480$ 7,463$ 7,444$ 7,427$ 7,427$ 44,879$ 4.P.b Packet Pg. 323 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON 13 CAPITAL IMPROVEMENT PROGRAM UTILITIES UTILITIES—in thousands 2020 2021 2022 2023 2024 2025 Total Sources of Funds Water Revenues 5,577$ 5,933$ 6,543$ 7,148$ 6,572$ 6,619$ 38,392$ Sewer Revenues 3,187 3,177 3,169 3,153 3,140 3,163 18,989 Drainage Revenues 5,371 5,605 5,957 5,944 5,925 5,968 34,770 Total Sources of Funds 14,135 14,715 15,669 16,245 15,637 15,750 92,151 Projects Water Supply & Distribution E. Hill Pressure Zone 1,500 1,000 2,000 4,500 Emergency Power 212th 200 200 Garrison O'Brien Treatment Plant 1,000 1,000 Guiberson Reservior Repair 1,500 1,000 3,000 4,500 10,000 Habitat Conservation Plan Implementation 413 420 242 250 256 1,581 Kent Springs Well Rehab 75 75 Landsburg Mine 804 466 1,063 2,333 Misc Water Improvements 500 500 500 500 500 2,500 Pump Station #4 Upgrade 500 500 Reservoir Maintenance & Improvements 500 500 Security Improvements on Water Sites - 28 50 50 31 50 209 Tacoma Pipeline 50 50 50 50 50 50 300 Water Generators 1,000 1,000 2,000 Water Main Repairs/Replacements 1,000 1,000 1,000 1,000 1,000 3,365 8,365 Water System PLC Upgrades 35 35 35 35 35 35 210 Wellhead Protection 200 200 200 200 200 200 1,200 West Hill Reservoir - - 500 1,000 - 800 2,300 Total Water Supply & Distribution 5,577 5,933 6,543 7,148 6,572 6,000 37,773 Sewer Derbyshire 500 2,677 3,177 Misc. Pump Station Replacements 1,000 1,000 1,000 1,000 4,000 Misc. Sewer 500 500 500 500 500 750 3,250 Sewer Main Replacements/Relining 1,669 1,653 1,640 2,000 6,962 Skyline Sewer Interceptor 2,187 - - - - - 2,187 Total Sewer 3,187$ 3,177$ 3,169$ 3,153$ 3,140$ 3,750$ 19,576$ 4.P.b Packet Pg. 324 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for 14 2020-2025 CAPITAL IMPROVEMENT PROGRAM | CITY OF KENT, WASHINGTON CAPITAL IMPROVEMENT PROGRAM UTILITIES UTILITIES CONTINUED—in thousands 2020 2021 2022 2023 2024 2025 Total Stormwater Management 144th Ave Drainage Improvements -$ 250$ 250$ 2,000$ -$ -$ 2,500$ County Road 8 200 200 Downey Farmstead 250 250 Drainage Master Plan 500 300 800 Frager Rd Levee 200 200 400 GRNRA Maint. Improvements 250 1,000 2,000 3,250 GRNRA Pump Station 250 1,000 1,000 1,000 4,375 2,500 10,125 GRNRA S Pump Station - Kent Airport Levee 100 100 200 Lower Russell Road Levee 250 250 Mill Creek @ 76th Ave Flood Protection 1,000 1,000 Mill/Garrison/Spring/Green River & Tributaries 250 500 750 Milwaukee II Levee 100 100 Misc Drainage 300 300 300 300 300 500 2,000 N Fork Meridian Valley Culvert 300 1,000 1,300 Pipe Replacements/Roadway Improvements 821 500 907 644 1,000 2,500 6,372 Upper MIll Creek Dam 500 500 Valley Channel Rehabilitation 500 1,705 2,500 4,705 Valley Crk System Condition Letter of Map Revision 100 - - - - - 100 Total Stormwater Management 5,371 5,605 5,957 5,944 5,925 6,000 34,802 Total Utilities Projects 14,135$ 14,715$ 15,669$ 16,245$ 15,637$ 15,750$ 92,151$ PUBLIC SAFETY 2020 2021 2022 2023 2024 2025 Total Sources of Funds CRF 100$ -$ -$ -$ -$ -$ 100$ Total Sources of Funds 100 - - - - - 100 Projects Requested Crime Scene Van Ugrade/Storage 100 - - - - - 100 Total Public Safety Projects 100$ -$ -$ -$ -$ -$ 100$ 4.P.b Packet Pg. 325 Attachment: 2020-2025 Capital Improvement Program (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for ECONOMIC and COMMUNITY DEVELOPMENT Kurt Hanson, Director PLANNING SERVICES Erin George, AICP, Current Planning Manager Phone: 253-856-5454 Fax: 253-856-6454KENT WA s H I N G T o N Address: 220 Fourth Avenue S Kent, WA 98032-5895 CITY OF KENT ADDENDUM TO THE KENT COMPREHENSIVE PLAN ENVIRON M ENTAL IMPACT STATEMENT Responsible Official: Erin George, AICP Staff Contact:Hayley Bonsteel, AICP SCOPE The City of Kent has completed environmental analysis, pursuant to the State Environmental Policy Act (SEPA), for an amendment of the Capital Facilities Element of the Comprehensive Plan to include the City's 2OL9-2025 Capital Improvement Program (CIP), This amendment to the Capital Facilities Element is occurring concurrently with the adoption of the City's 2O2O-2L biennial budget as provided by RCW 36,70A.130. The GMA requires cities and counties to approve and maintain a six (6) year capital facilities plan that will finance such capital facilities within projected funding capacities and clearly identifies sources of public money for such purposes. Kent's biennial budget document and six-year CIP fulfill the GMA requirement for facilities planning. In addition, these documents serve as a foundation for the city's fiscal management and eligibility for grants and loans. The CIP, biennial budget and Capital Facilities Element of the Comprehensive Plan provide coordination among the city's many plans for capital improvements and guide and implement the provisions for adequate public services and facilities. The six-year CIP is a funding mechanism to implement projects and programs identified in the City's Comprehensive Plan, Specifically, the Capital Facilities Element of the Comprehensive Plan contains goals and policies related to the provision and maintenance of public services and capital facilities which are necessary to support the projected growth over the next twenty (20) years. The goals and policies of the Capital Facilities Element are consistent with the Land Use, Transportation and Parks and Recreation Elements. The City of Kent Comprehensive Plan Review and Midway Subarea Planned Action Environmental Impact Statement EIS, draft and final, as well as the Downtown Subarea Action Plan Planned Action Supplemental EIS, draft and final, evaluated the growth potential as identified in the City's Comprehensive Plan. The adoption of the six-year CIP concurrently with the city's biennial budget is consistent with the Comprehensive Plan EIS and Downtown Subarea Action Plan Supplemental EIS analyses as the types of projects and 4.P.c Packet Pg. 326 Attachment: CIP Sepa Addendum 2020-2025 (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the Comprehensive Plan EIS - Addendum Capital Improvement Program 2020-2025 programs identified in the CIP are specifically related to the growth projections in the Comprehensive Plan, EIS and SEIS, SEPA Covplrnrucr On February 13, 2OLO, the City of Kent issued a Determination of Significance (DS) and Notice of Scoping for the Midway Subarea Plan and Planned Action Ordinance as well as different concepts for growth elsewhere in the Kent Planning Area (ENV-2010-3). The City solicited public comment on the scope of the DEIS during the comment period as well as through a February 22, 20LO open house meeting. A Draft Environmental Impact Statement (DEIS) was issued on October 22, 2010 for the Draft Midway Subarea Plan and Draft Planned Action Ordinance, as well as a Proposal for alternative growth strategies at a programmatic level for the Kent Planning Area, The DEIS was distributed to City Council and Land Use & Planning Board members, adjacent jurisdictions, affected agencies and other parties of interest. After comments on the DEIS were solicited and reviewed, a Final Environmental Impact Statement (FEIS) was issued and distributed on September L,ZOLL. On October 9, 20L2, the City of Kent issued a Determination of Significance (DS) and Notice of Scoping for the Downtown Subarea Action Plan Update (ENV-2012-30). The City solicited public comment on the scope of the DEIS during the comment period, as well as through an open house meeting. A Draft Supplemental Environmental Impact Statement (DSEIS) was issued on June 21, 2OL3 for the Draft Downtown Subarea Action Plan, amendments of Comprehensive Plan Land Use and Zoning Districts maps, development regulations, Planned Action and Infill Exemption Ordinances, as well as alternative growth strategies at a programmatic level for the Kent Planning Area and Midway Subarea. The DSEIS was distributed to City Council and Land Use & Planning Board members, adjacent jurisdictions, affected agencies and other parties of interest. After comments on the DSEIS were solicited and reviewed, a Final Supplemental Environmental Impact Statement (FSEIS) was issued and distributed on October 4, 20L3. This Addendum to the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS and Downtown Subarea Action Plan Planned Action Supplemental EIS evaluates the adoption of the six-year CIP, No additional impacts are identified since the CIP implements projects and programs within the scope of impacts evaluated in the EIS and SEIS, Srnrrv rrur oF CoNSrsrENcY Future projects associated with the CIP will be subject to and shall be consistent with the following: City of Kent Comprehensive Plan, the Kent City Code, International Fire Code, International Building Code, Public Works Standards and all other applicable laws and ordinances in effect at the time a complete project permit application is filed, Page 2 of 5 4.P.c Packet Pg. 327 Attachment: CIP Sepa Addendum 2020-2025 (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the Comprehensive Plan EIS - Addendum Capital Improvement Program 2020-2025 ElIvIRoITIUTNTAL REVIEW - BAcKGRoUND The City of Kent has followed the process of phased environmental review asit undertakes actions to implement the Comprehensive Plan. The State Environmental Policy Act (SEPA) and rules established for the act, WAC 197- 11, outline procedures for the use of existing environmental documents and preparing addenda to environmental decisions, Nonproject Documents An EIS prepared for a comprehensive plan, development regulation, or other broad based policy documents are considered "non-project," or programmatic in nature (see WAC L97-lL-7O4). These are distinguished from EISs or environmental documents prepared for specific project actions, such as a building permit or a road construction project. The purpose of a non-project EIS is to analyze proposed alternatives and to provide environmental consideration and mitigation prior to adoption of an alternative. It is also a document that discloses the process used in evaluating alternatives to decision-makers and citizens. Phased Review - SEPA rules allow environmental review to be phased so that review coincides with meaningful points in the planning and decision-making process (WAC L97-11-060(5)). Broader environmental documents may be followed by narrower documents that incorporate general discussion by reference and concentrate solely on issues specific to that proposal. SEPA rules also clearly state that agencies shall use a variety of mechanisms, including addenda, adoption and incorporation by reference, to avoid duplication and excess paperwork. Future projects identified and associated with the implementation of the Capital Improvement Program may require individual and separate environmental review, pursuant to SEPA. Such review will occur when a specific project is identified, Prior Environmental Documents The City of Kent issued a Draft Environmental Impact Statement (DEIS) for the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action on October 22, 2010 (#ENV-2010-3). The DEIS analyzed alternative growth strategies at a programmatic level for the Kent Planning Area, as well as adoption of the Midway Subarea Plan and a planned action ordinance to cover a portion of the Midway Subarea, and recommended mitigation measures, which were used in preparing subarea plan policies. A Final Environmental Impact Statement (FEIS) was issued on September 1, 2OIL, and the Midway Subarea Plan, Land Use Plan and Zoning Districts Map amendments, and development regulations were adopted by the City Council on December 13, ZOTL. The City of Kent issued a Draft Supplemental Environmental Impact Statement (DSEIS) for the City of Kent Downtown Subarea Action Plan Planned Action on June 2L, 2OL3 (#ENV-2012-30). The DSEIS analyzed alternative growth strategies for the Downtown Subarea, adoption of the Downtown Subarea Action Plan, amendments of Comprehensive Plan Land Use and Zoning District maps, development regulations, Planned Action and Infill Exemption Ordinances, as well as alternative growth strategies at a Page 3 of 5 4.P.c Packet Pg. 328 Attachment: CIP Sepa Addendum 2020-2025 (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the Comprehensive Plan EIS - Addendum Capital Improvement Program 2020-2025 programmatic level for the Kent Planning Area and Midway Subarea. The DSEIS also recommended mitigation measures, which were used in preparing subarea plan policies. A Final Supplemental Environmental Impact Statement (FSEIS) was issued on October 4,20L3, and the Downtown Subarea Action Plan, amendments to the Comprehensive Plan Land Use and Zoning Districts maps, and amendments to development regulations within the General Commercial-Mixed Use zoning district were adopted by the City Council on November L9, 2OL3. The City Council adopted the Downtown Subarea Planned Action and Infill Exemption Ordinances on December 10, 2013, Scope of Addendum - As outlined in the SEPA rules, the purpose of an addendum is to provide environmental analysis with respect to the described actions. This analysis builds upon the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS and the City of Kent Downtown Subarea Action Plan Planned Action SEIS but does not substantially change the identified impacts and analyses; therefore it is prudent to utilize the addendum process as outlined in WAC-197-11- 600(a)(c). EruvrRoru v rrurnl Etrv rrurs All environmental elements were adequately addressed within the parameters of the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS, draft and final, and the Downtown Subarea Action Plan Planned Action SEIS, draft and final. Further, subsequent "project" actions would require the submittal of separate environmental checklists, pursuant to SEPA, which will be analyzed for consistency with the original mitigating conditions and may require new mitigation based upon site-specific cond itions. The adoption of the six-year CIP implements goals and policies identified in the City's Capital Facilities Element of the Comprehensive Plan, Specifically, the CIP implements the following: Goal CF-7 - As the City of Kent continues to grow and develop, ensure that an adequate supply and range of public services and capital facilities are available to provide satisfactory standards of public health, safety, and quality of life. Policy CF-7.2 - Ensure that public services and capital facilities needs are addressed in updates to Capital Facilities Plans and Capital Improvement Programs, and development regulations as appropriate. Policy CF-7.3 To ensure financial feasibility, provide needed public services and facilities that the City has the ability to fund, or that the City has the authority to require others to provide. Goal CF-10 Ensure that appropriate funding sources are available to acquire or bond for the provision of needed public services and facilities. Page 4 of 5 4.P.c Packet Pg. 329 Attachment: CIP Sepa Addendum 2020-2025 (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the Comprehensive Plan EIS - Addendum Capital Improvement Program 2O2O-2O25 SuwwRRy AND REcoMMENDATToN SuwtvtRRv Kent City Code section 11.03.510 identifies plans and policies from which the City may draw substantive mitigation under the State Environmental Policy Act. This nonproject action has been evaluated in light of those substantive plans and policies as well as within the overall analysis completed for the City's Comprehensive Plan Review and Midway Subarea Planned Action EIS and Downtown Subarea Action Plan Planned Action SEIS. Decrsrorrr The City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS, draft and final, and the City of Kent Downtown Subarea Action Plan Planned Action SEIS, draft and final, provided analyses with regard to the implementation of the Comprehensive Plan elements, goals and policies, This includes the implementation of the Capital Facilities Element and Capital Improvement Programs. The City has reviewed the 2020-2025 CIP and has found it to be consistent with the range, types and magnitude of impacts and corresponding mitigation outlined in the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS and the City of Kent Downtown Subarea Action Plan Planned Action SEIS. The adoption of the six- year CIP does not substantially change any identified related impacts in the EIS or SEIS. This analysis and subsequent addendum did not identify any new significant impacts associated with the adoption of the 2020-2025 CIP. Therefore, this addendum, combined with the City of Kent Comprehensive Plan Review and Midway Subarea Planned Action EIS and the City of Kent Downtown Subarea Action Plan Planned Action SEIS adequately evaluate potential adverse environmental impacts and provide appropriate mitigation for this nonproject action. Based upon this analysis, a separate threshold determination is not required. This document and corresponding environmental record may be utilized in the future in conjunction with environmental review for future projects identified in the CIP in accordance with the guidelines provided by wAc 197-11. Dated : September L2, 2Ot9 Signature: Erin George, AICP, Respo ible Official HB:sm \\Cityvmplv\sdata\Permit\Plan\COMP_PLAN_AMENDMENTS\2019\City 6-Year CIP\CIP_SEPA_Addendum.doc Page 5 of 5 4.P.c Packet Pg. 330 Attachment: CIP Sepa Addendum 2020-2025 (2047 : Ordinance Amending the Capital Facilities Element of the Comprehensive Plan for the ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT Kurt Hanson, Economic and Community Development Director 220 Fourth Avenue South Kent, WA 98032 253-856-5454 DATE: November 12, 2019 TO: Kent City Council SUBJECT: Ordinance Amending the Comprehensive Plan/Capital Facilities Element to Adopt School District Capital Facilities Plans - Adopt MOTION: Adopt Ordinance No. , amending the Comprehensive Plan and its Capital Facilities Element to include the Capital Facilities Plans of the Kent, Federal Way, Auburn and Highline School Districts (CPA-2019-1). SUMMARY: Kent City Code authorizes school impact fees on behalf of any school district that provides to the City a capital facilities plan. The plans are adopted by reference as part of the Capital Facilities Element of the Kent Comprehensive Plan. The Kent, Federal Way, Auburn and Highline School Districts submitted the annual update to their capital facilities plans, and on October 15, 2019, the City Council held a public hearing on the plans. Any Council action on the comprehensive plan amendment pertaining to the school district capital facilities plans and associated impact fees is taken concurrently with adoption of the budget. BUDGET IMPACT: NONE. SUPPORTS STRATEGIC PLAN GOAL: Inclusive Community, Thriving City, Evolving Infrastructure, Innovative Government, Sustainable Services ATTACHMENTS: 1. School District Capital Facilities Plans _ General Statistics Table (PDF) 2. Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (PDF) 4.Q Packet Pg. 331 School District Capital Facilities Plans General Statistics School District: Kent Federal Way Auburn Highline Student Generation Rates Single-Family Elementary Middle Senior High .398* .096* .185* 0.1793() 0.0897() 0.1386() 0.237() 0.096() 0.128() 0.145() 0.070() 0.104() Multi-Family Elementary Middle Senior High .117* .028* .029* 0.5853() 0.2938() 0.3116() 0.382() 0.153() 0.151() 0.116() 0.048() 0.038() Enrollment 2018-2019 25,832() 21,743() 16,949() 18,273() *Kent School District did not update student generation rates from 2018. Issues • All school districts: o McCleary decision to reduce K-3 class size to 17 and 4-12 class size to 25; legislature expects compliance in 2019/2020. o Enrollment declined for most districts and King County. • Auburn: o Continuing progress on projects approved as part of $456 million bond (approved by voters in 2016). Projects include replacement of six schools and construction of two new elementary schools. • Highline: o Not recommending impact fees due to declining enrollment. • Federal Way: o Design work underway for six projects approved as part of $450 million bond (approved by voters in 2017); includes Star Lake Elementary in Kent. o Elementary capacity pressure (1,000 unhoused elementary students); acquired commercial building to renovate for additional capacity. • Kent: o This CFP update was minor due to no significant changes in capital project planning/financing; KSD anticipates a more significant update next year including reconsideration of impact fee approach. 4.Q.a Packet Pg. 332 Attachment: School District Capital Facilities Plans _ General Statistics Table (2048 : Ordinance Amending the Comprehensive Plan/Capital 1 Comprehensive Plan Amendment 2019/20 – 2024/25 School Dist. Capital Facilities Plans ORDINANCE NO.________ AN ORDINANCE of the City Council of the City of Kent, Washington, amending the Kent Comprehensive Plan and its Capital Facilities Element to include the Capital Facilities Plans of the Kent, Federal Way, Auburn and Highline School Districts (CPA-2019-1). RECITALS A. The State of Washington Growth Management Act (GMA) requires internal consistency among comprehensive plan elements and the plans from other jurisdictions. B. To assure that comprehensive plans remain relevant and up to date, the GMA allows amendments to the capital facilities element of comprehensive plans concurrently with the adoption or amendment of a city budget. RCW 36.70A.130(2)(a)(iv). C. The City of Kent has established procedures for amending the Comprehensive Plan in Chapter 12.02 of the Kent City Code (KCC), allowing amendment of the Capital Facilities Element of the Comprehensive Plan concurrently with the adoption or amendment of the City budget and allowing the City Council to hold the public hearing instead of the Land Use and Planning Board. KCC 12.02.010. 4.Q.b Packet Pg. 333 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 2 Comprehensive Plan Amendment 2019/20 – 2024/25 School Dist. Capital Facilities Plans D. The Kent, Federal Way, Auburn and Highline School Districts have submitted proposed amendments to their Capital Facilities Plans to be included in an amendment of the City’s Capital Facilities Element of the Comprehensive Plan. E. After providing appropriate public notice, the City Council of the City of Kent considered the requested Comprehensive Plan amendment and held a public hearing on the same on October 15, 2019. F. On September 20, 2019, the City provided the required 60 day notification under RCW 36.70A.106 to the State of Washington of the City’s proposed amendment to the Capital Facilities Element of the Comprehensive Plan. The 60 day notice period has passed, and by operation of law, it is deemed approved. G. On November 19, 2019, the City Council of the City of Kent approved the Capital Facilities Element amendment CPA-2019-1 to include the Capital Facilities Plans of the Kent, Federal Way, Auburn and Highline School Districts, as set forth in Exhibit “A” attached and incorporated by this reference. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. - Amendment. The Kent Comprehensive Plan, and its Capital Facilities Element, are amended to include the Capital Facilities Plans of the Kent, Federal Way, Auburn and Highline School Districts, as set forth in Exhibit “A” attached and incorporated by this reference (CPA- 2019-1). SECTION 2. – Corrections by City Clerk or Code Reviser. Upon 4.Q.b Packet Pg. 334 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 3 Comprehensive Plan Amendment 2019/20 – 2024/25 School Dist. Capital Facilities Plans 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; ordinance, section, or subsection numbering; or references to other local, state, or federal laws, codes, rules, or regulations. SECTION 3. – Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, that decision will not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 4. – Effective Date. This ordinance will take effect and be in force 30 days from and after its passage, as provided by law. DANA RALPH, MAYOR Date Approved ATTEST: KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted Date Published APPROVED AS TO FORM: PAT FITZPATRICK, CITY ATTORNEY 4.Q.b Packet Pg. 335 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Six-Year Capital Facilities Plan 2018-19 through 2024-25 May 2019 Kent School District No. 415 12033 SE 256th Street Kent, Washington 98030-6643 (253) 373-7295 BOARD of DIRECTORS Ms. Maya Vengadasalam, President Ms. Deborah Straus, Vice President Mr. Ross Hardy, Legislative Representative Ms. Karen DeBruler, Director Ms. Denise Daniels, Director ADMINISTRATION Dr. Calvin J. Watts Superintendent of Schools Israel Vela, Chief School Operations and Academic Support Officer Dr. Jewelle Harmon, Chief Accountability Officer Mr. Benjamin Rarick, Executive Director of Fiscal Services 4.Q.b Packet Pg. 336 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 2 of 17 Mr. Dave Bussard, Director of Facilities Six-Year Capital Facilities Plan Table of Contents I - Executive Summary ......................................................................................................... 3 II - Six - Year Enrollment Projection .................................................................................... 4 III - Current Kent School District “Standard of Service" ...................................................... 6 Current Standards of Service for Elementary Students ................................................... 7 Current District Standards of Service for Secondary Students ........................................ 8 IV - Inventory and Capacity of Existing Schools .................................................................. 9 V - Six-Year Planning and Construction Plan ..................................................................... 10 VI - Portable Classrooms ................................................................................................... 12 VII - Projected Six-Year Classroom Capacity ..................................................................... 13 VIII - Finance Plan .............................................................................................................. 13 IX - Summary of Changes to June 2017 Capital Facilities Plan ......................................... 16 X - Appendices................................................................................................................... 17 4.Q.b Packet Pg. 337 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 3 of 17 I - Executive Summary This Six-Year Capital Facilities Plan (the "Plan") has been prepared by the Kent School District (the "District") as the organization's capital facilities planning document, in compliance with the requirements of Washington's Growth Management Act, King County Code K.C.C. 21A.43 and Cities of Kent, Covington, Renton, Auburn, Black Diamond, Maple Valley, and SeaTac. This annual Plan update was prepared using data available in the spring of 2019 for the 2019-2020 school year. This Plan is consistent with prior long-term capital facilities plans adopted by the Kent School District. This Plan is not intended to be the sole planning document for all of the District's needs. The District may prepare interim and periodic Long-Range Capital Facilities Plans consistent with Board Policies, taking into account a longer or shorter time period, other factors and trends in the use of facilities, and other needs of the District as may be required. Prior Capital Facilities Plans of the Kent School District have been adopted by Metropolitan King County Council and Cities of Kent, Covington, Auburn and Renton and included in the Capital Facilities Plan element of the Comprehensive Plans of each jurisdiction. This Plan has also been submitted to cities of Black Diamond, Maple Valley, and SeaTac for their information and inclusion in their Comprehensive Plans. In order for impact fees to be collected in the unincorporated areas of Kent School District, the Metropolitan King County Council must adopt this Plan and a fee- implementing ordinance for the District. For impact fees to be collected in the incorporated portions of the District, the cities of Kent, Covington, Renton and Auburn must also adopt this Plan and their own school impact fee ordinances. This Capital Facilities Plan establishes a standard of service in order to ascertain current and future capacity. While the State Superintendent of Public Instruction establishes square footage guidelines for capacity, those guidelines do not account for local program needs in the District. The Growth Management Act, King County and City codes and ordinances authorize the District to make adjustments to the standard of service based on specific needs for students of the District. This Plan includes the standard of service as established by Kent School District. Program capacity is based on an average capacity and updated to reflect changes to special programs served in each building. Portables in the capacity calculation use the same standard of service as the permanent facilities. 4.Q.b Packet Pg. 338 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 4 of 17 The capacity of each school in the District is calculated based on the District’s standard of service and the existing inventory of permanent facilities. The District's program capacity of permanent facilities reflects program changes and the state’s mandated reduction of class size to meet the standard of service for Kent School District. Portables provide additional transitional capacity. Kent School District is the fifth largest (FTE basis) district in the state. Enrollment is electronically reported monthly to the Office of the Superintendent of Public Instruction (“OSPI”) on Form P-223. Although funding apportionment is based on Annual Average Full Time Equivalent (AAFTE), enrollment on October 1 is a widely recognized “snapshot in time” that is used to report the District’s enrollment for the year as reported to OSPI. The District received authorization from the Office of Superintendent of Public Instruction to temporarily re-open the former Kent Elementary School at 317 Fourth Avenue South in Kent. This facility is used to house the kindergarten and early child education classes for both Kent and Neely-O’Brien Elementary Schools to alleviate overcrowding at those schools. This building re-opened in fall 2014 as the Kent Valley Early Learning Center. The District's standard of service, enrollment history and projections, and use of transitional facilities are reviewed in detail in various sections of this Plan. The District plans to continue to satisfy concurrency requirements through the transitional use of portables. A financing plan is included in Section VIII which demonstrates the District's ability to implement this Plan. Pursuant to the requirements of the Growth Management Act, this Plan will be updated annually with changes in the impact fee schedules adjusted accordingly. II - Six - Year Enrollment Projection For capital facilities planning, enrollment growth projections are based on cohort survival and student yield from documented residential construction projected over the next six years. (See Table 2, page7 and map page 37). The student generation factor is the basis for the growth projections from new developments. (See Page 5) King County live births and the District's relational percentage average were used to determine the number of kindergartners entering the system. (See Table 1, page 6) 8.19% of 25,032 King County live births in 2014 is projected for 1,965 students expected in Kindergarten for October 1, 2019. This is an increase of 402 live births in King County over the previous year. (See Table 2, page 7) 4.Q.b Packet Pg. 339 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 5 of 17 Early Childhood Education students (also identified as “ECE”), “Early Childhood Special Education (“ECSE”) students are forecast and reported to OSPI separately on Form P-223H for Special Education Enrollment. Capacity is reserved to serve students in the ECE programs at elementary schools. The first grade population of Kent School District is traditionally 1-3% larger than the kindergarten population due to growth and transfers to the District. Cohort survival method uses historical enrollment data to forecast the number of students projected for the following year. Projections for October 1, 2019-2024 are from OSPI Report 1049 – Determination of Projected Enrollments. Within practical limits, the District has kept abreast of proposed developments. The District will continue to track new development activity to determine impact to schools. Information on new residential developments and the completion of these proposed developments in all jurisdictions will be considered in the District's future analysis of growth projections. (see map page 36) The Kent School District serves eight permitting jurisdictions: unincorporated King County, the cities of Kent, Covington, Renton, and Auburn and smaller portions of the cities of SeaTac, Black Diamond, and Maple Valley. STUDENT GENERATION FACTOR "Student Factor" is defined by King County code as "the number derived by a school district to describe how many students of each grade span are expected to be generated by a dwelling unit" based on district records of average actual student generated rates for developments completed within the last ten years. Following these guidelines, the student generation rate for Kent School District is as follows: Single Family Elementary .398 Middle School .096 Senior High .185 Total .679 Multi-Family Elementary .117 Middle School .028 Senior High .029 Total .174 4.Q.b Packet Pg. 340 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 6 of 17 The student generation factor is based on a survey of 2,757 single-family dwelling units and 1,831 multi-family dwelling units with no adjustment for occupancy rates. Please refer to Appendix D on Page 34 of the Capital Facilities Plan for details of the Student Generation Factor survey. In preparing the 2018-2019 to 2024-2025 Capital Facilities Plan the District contracted with Davis Demographics and Planning (DDP) of Riverside California, a noted expert in demographic studies for school districts, to analyze and prepare the student generation factor. DDP used a larger sample of single family residences than the district did in previous plans and included both “garden” and “urban style” apartments in the calculation for multi-family residences. Urban style apartments typically have four stories, a central lobby and entrance, elevator access to all floors and have a central corridor with apartments on each side. These apartments have little or no surface street parking, with parking located beneath the building; retail may or may not be included with the building. If there is retail it will generally be located on the first floor. These apartments seldom have swimming pools and do not have playgrounds for children. Garden style apartments will have very little studio apartments and will have more three bedroom apartments then the urban style and in theory generate more students enrolled in school. These apartments will also have lawns, club houses, swimming pools and places for children to play. The District felt that it is important to include both styles of apartments for the student generation factor. Though it is anticipated that few students will come from the urban style, they are now part of the mix in Kent and thus should be included in mix of multi- family housing units. Within the district’s borders there are several low-income and multi-family housing projects coming on-line during 2019-2020. Once developed with occupancy occurring the District does recognize that the student generation for multi-family housing will likely increase for future Capital Facilities Plan updates. III - Current Kent School District “Standard of Service" In order to determine the capacity of facilities in a school district, King County Code 21A.06 references a "standard of service" that each school district must establish in order to ascertain its overall capacity. The standard of service identifies the program year, the class size, the number of classrooms, students and programs of special need, and other factors determined by the district which would best serve the student population. 4.Q.b Packet Pg. 341 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 OCTOBER REPORT 1251H (HEADCOUNT) ENROLLMENT HISTORY LB = Live Births LB in 2004 LB in 2005 LB in 2006 LB in 2007 LB in 2008 LB in 2009 LB in 2010 LB in 2011 LB in 2012 LB in 2013 October HC Enrollment 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 King County Live Births 1 22,874 22,680 24,244 24,899 25,222 25,057 24,514 24,630 25,032 24,910 Increase / Decrease 443 -194 1,564 655 323 -165 -543 116 402 -122 Kindergarten / Birth % 1 8.33%8.13%8.18%8.57%8.40%8.34%8.34%8.17%8.14%7.98% Kindergarten 1905 1845 1983 2134 2119 2090 2045 2,013 2,037 1,989 Grade 1 1961 1996 1888 2017 2186 2127 2131 2,067 2,056 2,061 Grade 2 1966 1942 2016 1905 2055 2190 2163 2,163 2,077 2,008 Grade 3 1977 2002 1983 2082 1922 2070 2176 2,195 2,143 2,043 Grade 4 2052 1956 2024 2000 2087 1956 2089 2,195 2,218 2,118 Grade 5 2091 2086 1974 2044 2008 2116 1958 2,103 2,189 2,170 Grade 6 2075 2135 2135 2026 2079 2023 2058 1,952 2,119 2,184 Grade 7 Middle School 2117 2095 2105 2139 2046 2104 1974 2,021 1,922 2,043 Grade 8 " "2173 2153 2111 2139 2121 2091 2100 2,021 2,043 1,882 Grade 9 Senior High 2472 2440 2471 2455 2483 2428 2093 2,105 2,006 2,003 Grade 10 " "2217 2238 2272 2092 2046 2151 2165 2,099 2,080 1,946 Grade 11 " "2046 2048 1995 1933 1873 1802 1818 1,865 1,823 1,732 Grade 12 " "1712 1694 1658 1646 1539 1576 1742 1,730 1,810 1,653 Total Enrollment 2 26,764 26,630 26,615 26,612 26,564 26,724 26,512 26,529 26,523 25,832 Yearly Headcount Increase / Decrease -67 -134 -15 -3 -48 160 -212 17 -6 -691 Cumulative Increase -67 -201 -216 -219 -267 -107 -319 -302 -308 -999 Change to Full Day Kindergarten for all schools For 2019 CFP - Headcount Enrollment History Kent School District Six-Year Capital Facilities Plan Table 1 May 2019 4.Q.b Packet Pg. 342 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 SIX - YEAR ENROLLMENT PROJECTION Full Day Kindergarten at all Elem LB in 2012 LB in 2013 LB in 2014 LB in 2015 LB in 2016 Est LB in 2017 Est LB in 2018 Est LB in 2019 A C T U A L ACTUAL P R O J E C T I O N October 2017 2018 2019 2020 2021 2022 2023 2024 King County Live Births 25,032 24,910 25,348 25,487 26,011 26,011 26,011 26,011 Increase / Decrease 402 -122 438 139 524 0 0 0 Kindergarten / Birth % 8.14%7.98%7.75%7.62%7.37%7.28%7.19%7.10% FD Kindergarten 2,037 1,989 1,965 1,941 1,917 1,893 1,869 1,846 Grade 1 2,056 2,061 2,016 1,991 1,967 1,943 1,918 1,894 Grade 2 2,077 2,008 2,067 2,022 1,997 1,973 1,949 1,924 Grade 3 2,143 2,043 2,004 2,063 2,018 1,993 1,969 1,945 Grade 4 2,218 2,118 2,057 2,017 2,077 2,032 2,006 1,982 Grade 5 2,189 2,170 2,116 2,055 2,015 2,075 2,030 2,004 Grade 6 2,119 2,184 2,162 2,109 2,048 2,008 2,068 2,023 Grade 7 1,922 2,043 2,148 2,127 2,074 2,014 1,975 2,034 Grade 8 2,043 1,882 2,058 2,163 2,141 2,088 2,028 1,988 Grade 9 2,006 2,003 1,928 2,108 2,215 2,193 2,139 2,077 Grade 10 2,080 1,946 1,891 1,819 1,989 2,090 2,069 2,018 Grade 11 1,823 1,732 1,669 1,622 1,560 1,706 1,792 1,774 Grade 12 1,810 1,653 1,607 1,548 1,505 1,447 1,583 1,662 Total Enrollment Projection 26,523 25,832 25,688 25,585 25,523 25,455 25,395 25,171 Yearly Increase/Decrease -6 -691 -144 -103 -62 -68 -60 -224 Yearly Increase/Decrease %-2.61%-0.56%-0.40%-0.24%-0.27%-0.24%-0.88% Total Enrollment Projection 26,523 25,832 25,688 25,585 25,523 25,455 25,395 25,171 2019 - 2024 Projections from OSPI Report 1049 Kent School District Six-Year Capital Facilities Plan Table 2 May 2019 4.Q.b Packet Pg. 343 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 7 of 17 This Plan includes the standard of service as established by Kent School District. The District has identified schools with significant special needs programs as “impact” schools and the standard of service targets a lower class size at those facilities. Portables included in the capacity calculation use the same standard of service as the permanent facilities. (See Appendix A, B & C) The standard of service defined herein will continue to evolve in the future. Kent School District is continuing a long-term strategic planning process combined with review of changes to capacity and standard of service. This process will affect various aspects of the District's standard of service and future changes will be reflected in future capital facilities plans. Current Standards of Service for Elementary Students Class size for Kindergarten is planned for an average of 17 or fewer students. Class size for grades 1 - 3 is planned for an average of 23 or fewer students. Class size for grades 4 - 6 is planned for an average of 27 or fewer students. The class size ratio for Kindergarten-3rd grade is 23 students with a class cap of 26, per the negotiated collective bargaining agreement with KEA. Beginning in 19-20, K-3 class size is calculated for a ratio of 1:17, after considering all allowable FTE per the RCW. Beginning in the 2015-2016, the state has a funded a lower class size in 14 elementary schools that were classified as high poverty. Currently, the state now funds a class size of 17 to 1 in all schools for grades K – 3. Compliance with this new state class size funding requirement has been delayed to the 2019-20 school year, the district is exploring options to staff grades K – 3 at or near the 17 to 1 level. Some special programs require specialized classroom space and the program capacity of some of the buildings housing these programs is reduced. Some students, for example, leave their regular classroom for a short period of time to receive instruction in special programs and space must be allocated to serve these programs. Students may also be provided music instruction and physical education in a separate classroom or facility. Some identified students will also be provided educational opportunities in classrooms for special programs such as those designated as follows: English Learners (EL) Education for Disadvantaged Students (Title I) – Federal Program Learning Assisted Programs (LAP) – State Program Highly Capable Students – State Program 4.Q.b Packet Pg. 344 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 8 of 17 Reading, math or science Labs Dual Language Programs in three elementary schools Inclusive Education Service for Elementary and Secondary students with disabilities may be provided in a separate or self-contained classroom sometimes with a capacity of 10- 15 depending on the program: • Early Childhood Special Education (ECSE) -3-4 yr. old students with disabilities • Tiered Intervention in Inclusive Education Support Center Programs • Integrated Programs & Resource Rooms (for special remedial assistance) • Self-contained Inclusive Education Support Center Programs (SC) • School Adjustment Programs for students with behavioral disorders (SA) • Adaptive Support Center for Mild, Moderate & Severe Disabilities (ASCDD) • Speech & Language Therapy & Programs for Hearing Impaired students • Occupational & Physical Therapy Programs (OT/PT) • The Outreach Program (TOP) for 18-21 year old secondary students Some newer buildings have been constructed to accommodate most of these programs; some older buildings have been modified, and in some circumstances, these modifications reduce the classroom capacity of the buildings. When programs change, program capacity is updated to reflect the change in program and capacity. Current District Standards of Service for Secondary Students The standards of service outlined below reflect only those programs and educational opportunities provided to secondary students which directly affect the capacity of the school buildings. The average class size for grades 7–8 is 30 students per class with a cap per teacher of 150 students. The average class size for grades 9-12 is 32 students per class with a cap per teacher of 160 students. Similar to Inclusive Education Programs listed above, many other secondary programs require specialized classroom space which can reduce the program capacity of the permanent school buildings. Identified secondary students will also be provided other educational opportunities in classrooms for programs designated as follows: • Computer, Multi-Media & Technology Labs & Programs • Technology Academy at Kent-Meridian High School & Mill Creek Middle School 4.Q.b Packet Pg. 345 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 9 of 17 • Science Programs & Labs – Biology, Chemistry, Physics, Oceanography, Astronomy, Meteorology, Marine Biology, General Science, etc. • English Learners (EL) • Music Programs – Band, Orchestra, Chorus, Jazz Band, etc. • Art Programs – Painting, Design, Drawing, Ceramics, Pottery, Photography, etc. • Theater Arts – Drama, Stage Tech, etc. • Journalism and Yearbook Classes • Highly Capable (Honors or Gifted) and Advanced Placement Programs • International Baccalaureate (“IB”) Program • JROTC - Junior Reserve Officers Training Corps • Career & Technical Education Programs (CTE - Vocational Education) • Family & Consumer Science – Culinary Arts, Sewing, Careers with/Children/Education, etc. • Child Development Preschool and Daycare Programs • Health & Human Services – Sports Medicine, Sign Language, Cosmetology, etc. • Business Education – Word Processing, Accounting, Business Law & Math, Marketing, Economics, Web Design, DECA, FBLA (Future Business Leaders). • Technical & Industry – Woodworking, Cabinet Making, Building Trades, Metals, Automotive & Manufacturing Technology, Welding, Drafting, Drawing, CAD (Computer-aided Design), Electronics, Engineering & Design, Aviation, ASL, etc. • Graphic & Commercial Arts, Media, Photography, Theater & Stage, Agriculture & Horticulture. • Kent Phoenix Academy – Performance Learning Center, Gateway, Virtual High School, and Kent Success programs Space or Classroom Utilization As a result of scheduling conflicts for student programs, the need for specialized rooms for certain programs, and the need for teachers to have a work space during their planning periods, it is not possible to achieve 100% utilization of regular teaching stations at secondary schools. Based on the analysis of actual utilization of classrooms, the District has determined that the standard utilization rate is 85% for secondary schools. Program capacity at elementary schools reflects 100% utilization at the elementary level. IV - Inventory and Capacity of Existing Schools Currently, the District has permanent program capacity to house 27,255 students and transitional (portable) capacity to house 2,085. This capacity is based on the District's Standard of Service as set forth in Section III. Included in this Plan is an inventory of the District's schools by type, address and current capacity. (See Table 3 on Page 11). The ratio between permanent capacity and portable capacity is 94.9%-5.1%. 4.Q.b Packet Pg. 346 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 INVENTORY and CAPACITY of EXISTING SCHOOLS 2018-19 SCHOOL Year Opened ABR ADDRESS Program Capacity Carriage Crest Elementary 1990 CC 18235 - 140th Avenue SE, Renton 98058 428 Cedar Valley Elementary 1971 CV 26500 Timberlane Way SE, Covington 98042 360 Covington Elementary 2018 CO 25811 156th Avenue SE, Covington 98042 630 Crestwood Elementary 1980 CW 25225 - 180th Avenue SE, Covington 98042 408 East Hill Elementary 1953 EH 9825 S 240th Street, Kent 98031 464 Emerald Park 1999 EP 11800 SE 216th Street, Kent 98031 477 Fairwood Elementary 1969 FW 16600 - 148th Avenue SE, Renton 98058 386 George T. Daniel Elementary 1992 DE 11310 SE 248th Street, Kent 98030 432 Glenridge Elementary 1996 GR 19405 - 120th Avenue SE, Renton 98058 431 Grass Lake Elementary 1971 GL 28700 - 191st Place SE, Kent 98042 428 Horizon Elementary 1990 HE 27641 - 144th Avenue SE, Kent 98042 477 Jenkins Creek Elementary 1987 JC 26915 - 186th Avenue SE, Covington 98042 384 Kent Elementary 1999 KE 24700 - 64th Avenue South, Kent 98032 454 Kent Valley Early Learning Center 2014 KV 317 ---4th Ave S, Kent, WA 98032 318 Lake Youngs Elementary 1965 LY 19660 - 142nd Avenue SE, Kent 98042 497 Martin Sortun Elementary 1987 MS 12711 SE 248th Street, Kent 98030 455 Meadow Ridge Elementary 1994 MR 27710 - 108th Avenue SE, Kent 98030 454 Meridian Elementary 1939 ME 25621 - 140th Avenue SE, Kent 98042 497 Millennium Elementary 2000 ML 11919 SE 270th Street, Kent 98030 478 Neely-O'Brien Elementary 1990 NO 6300 South 236th Street, Kent 98032 454 Panther Lake Elementary 2009 PL 20831 - 108th Avenue SE, Kent 98031 497 Park Orchard Elementary 1963 PO 11010 SE 232nd Street, Kent 98031 463 Pine Tree Elementary 1967 PT 27825 - 118th Avenue SE, Kent 98030 487 Ridgewood Elementary 1987 RW 18030 - 162nd Place SE, Renton 98058 477 Sawyer Woods Elementary 1994 SW 31135 - 228th Ave SE, Black Diamond 98010 477 Scenic Hill Elementary 1960 SH 26025 Woodland Way South, Kent 98030 454 Soos Creek Elementary 1971 SC 12651 SE 218th Place, Kent 98031 360 Springbrook Elementary 1969 SB 20035 - 100th Avenue SE, Kent 98031 396 Sunrise Elementary 1992 SR 22300 - 132nd Avenue SE, Kent 98042 477 Elementary TOTAL 13,000 Cedar Heights Middle School 1993 CH 19640 SE 272 Street, Covington 98042 895 Mattson Middle School 1981 MA 16400 SE 251st Street, Covington 98042 787 Meeker Middle School 1970 MK 12600 SE 192nd Street, Renton 98058 832 Meridian Middle School 1958 MM 23480 - 120th Avenue SE, Kent 98031 792 Mill Creek Middle School 2005 MC 620 North Central Avenue, Kent 98032 916 Northwood Middle School 1996 NW 17007 SE 184th Street, Renton 98058 926 Middle School TOTAL 5,148 Kent-Meridian High School 1951 KM 10020 SE 256th Street, Kent 98030 1,904 Kentlake Senior High School 1997 KL 21401 SE 300th Street, Kent 98042 1,957 Kentridge Senior High School 1968 KR 12430 SE 208th Street, Kent 98031 2,277 Kentwood Senior High School 1981 KW 25800 - 164th Avenue SE, Covington 98042 2,159 Senior High TOTAL 8,297 Kent Mountain View Academy 1997 MV/LC 22420 Military Road, Des Moines 98198 396 Kent Phoenix Academy 2007 PH 11000 SE 264th Street, Kent 98030 414 DISTRICT TOTAL 27,255 Kent School District Six-Year Capital Facilities Plan Table 3 May 2019 4.Q.b Packet Pg. 347 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School D istrict So ur ces : Esr i, H ERE , DeLo r me, U SGS , Inte r m ap , INC R EM ENT P,NR C a n, Esr i Japa n, M ET I, Esr i C h in a (Ho ng Kong ), Esr i Kor ea, Esr i(T ha i lan d ), M ap m yIn dia, N GC C , © O penStr eetM ap c ontrib u to r s,and th e GIS U se r C om m unity May 22, 2017 0 3.5 71.75 mi 0 5.5 112.75 km 1:144,448 Davi s D e m o gr aphic s & Plan ni ngMap by: Sc hoolSite L oca to r 4.Q.b Packet Pg. 348 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School D istrict So ur ces : Esr i, H ERE , DeLo r me, U SGS , Inte r m ap , INC R EM ENT P,NR C a n, Esr i Japa n, M ET I, Esr i C h in a (Ho ng Kong ), Esr i Kor ea, Esr i(T ha i lan d ), M ap m yIn dia, N GC C , © O penStr eetM ap c ontrib u to r s,and th e GIS U se r C om m unity May 22, 2017 0 3.5 71.75 mi 0 5.5 112.75 km 1:144,448 Davi s D e m o gr aphic s & Plan ni ngMap by: Sc hoolSite L oca to r 4.Q.b Packet Pg. 349 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School D istrict So ur ces : Esr i, H ERE , DeLo r me, U SGS , Inte r m ap , INC R EM ENT P,NR C a n, Esr i Japa n, M ET I, Esr i C h in a (Ho ng Kong ), Esr i Kor ea, Esr i(T ha i lan d ), M ap m yIn dia, N GC C , © O penStr eetM ap c ontrib u to r s,and th e GIS U se r C om m unity May 22, 2017 0 3.5 71.75 mi 0 5.5 112.75 km 1:144,448 Davi s D e m o gr aphic s & Plan ni ngMap by: Sc hoolSite L oca to r 4.Q.b Packet Pg. 350 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 10 of 17 The program capacity is periodically updated for changes in programs, additional classrooms and new schools. Program capacity has been updated in this Plan to reflect program changes implemented in the Fall of 2018. Calculation of Elementary, Middle School and Senior High School capacities are set forth in Appendices A, B, and C. Maps of existing schools are included on Pages 12-14. For clarification, the following is a brief description of some of the non-traditional programs for students in Kent School District: Kent Mountain View Academy serves Grades 3 – 12 with transition, choice, and home school assistance programs. This school was originally designed as an elementary school and is included in the elementary capacity for this Plan. Kent Phoenix Academy is a non-traditional high school opened in fall 2007. Kent Phoenix Academy has four special programs including the Performance Learning Center, Gateway, Virtual High School, and Kent Success. Both the Kent Mountain View Academy and the Kent Phoenix Academy will be sharing the building that formerly served Sequoia Middle School beginning the school year 2019- 2020. The Kent Mountain View Academy site will be the location of the New Valley Elementary School. iGrad - Kent School District has pioneered the Individualized Graduation and Degree Program or “iGrad”. iGrad offers a second chance to students age 16-21 who have dropped out of high school and want to earn a high school diploma. iGrad is not included in this Capital Facilities Plan because it is served in leased space at the Kent Hill Plaza Shopping Center. Over the past three years, enrollment in the iGrad program has averaged over 300 students. V - Six-Year Planning and Construction Plan In November 2017, the voters of the Kent School District approved a bond measure for $252 million. This new bonding authority provides for a replacement for Covington Elementary school, which opened in August of 2018, a new elementary school in the Kent Valley (site will be the current Kent Mountain View Academy), and the twenty additional classrooms project redirected by the Kent School Board to build a Kent Academy Facility housing multiple academy programs in our district. 4.Q.b Packet Pg. 351 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 Site Acquisitions and Projects Planned to Provide Additional Capacity Projected Projected % for SCHOOL / FACILITY / SITE LOCATION Type Status Completion Program new Date Capacity Growth Approximate Approximate # on Map ELEMENTARY New Elementary School Kent Valley Elementary Addition Planning 2020-2021 700 100% 20 Additional Classrooms/New Academy Site Old Panther Lake Elementary Site Elementary Addition Planning 2019-2022 480 100% MIDDLE SCHOOL & SENIOR HIGH No new projects required for Secondary Schools at this time & Secondary Schools are excluded from Impact Fee formula. TEMPORARY FACILITIES Additional Capacity Portables 1 TBD - For placement as needed New Planning 2019+24 - 31 each 100% # on Map 2 OTHER SITES ACQUIRED Land Use Designation Type 3 Ham Lake area (Pollard)16820 SE 240, Kent 98042 Rural Elementary 8 SE of Lake Morton area (West property)SE 332 & 204 SE, Kent 98042 Rural Secondary 2 Shady Lk area (Sowers, Blaine, Drahota, Paroline)17426 SE 192 Street, Renton 98058 Urban Elementary 12 South Central Site (Yeh)SE 286th St & 124th Ave SE, Auburn 98092 Urban TBD Notes: 1 TBD - To be determined - Some sites are identified but placement, timing and/or configuration of portables has not been determined. 2 Numbers correspond to sites on Site Bank Map on Page 19. Other Map site locations are parcels identified in Table 7 on Page 29. Land Use Jurisdiction King County King County King County King County Kent School District Six-Year Capital Facilities Plan Table 4 May 2019 4.Q.b Packet Pg. 352 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive copyright KROLL MAP COMPANY, INC. This map has been modified by KSD 08/01 Fairwood Elementary Ridgewood Elementary Northwood Middle School Lake Youngs Elementary Glenridge Elementary Kentridge High School Panther Lake Elementary Springbrook Elementary Soos Creek Elementary Sunrise Elementary Meridian Middle School Park Orchard Elementary Martin Sortun Elementary Daniel Elementary East Hill Elementary Kent Elementary Kent-Meridian High School Scenic Hill Elementary Kent School District Administration Center Meadow Ridge Elementary Pine Tree Elementary Horizon Elementary Covington Elementary Cedar Heights Middle School Cedar Valley Elementary Jenkins Creek Elementary Kentwood High School Crestwood Elementary Mattson Middle School Sawyer Woods Elementary Kentlake High School Kent Mountain View Academy Neely O’Brien Elementary Carriage Crest Elementary Meridian Elementary Meeker Middle School Grass Lake Elementary Emerald Park Elementary Kent Phoenix Academy Millennium Elementary Mill Creek Middle School 4.Q.b Packet Pg. 353 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans At the time of preparation of this Plan in spring 2019, the following projects to increase capacity are either in the planning phase or will start in spring 2019. •Planning is in progress for an additional elementary school in the Kent Valley in 2020 or beyond. The project will be funded with bond funds and impact fees. •Planning is in progress to add an Academy Facility at the Old Panther Lake Elementary Site in Kent in order to free up space at the former Sequoyah Middle School for additional classroom space if needed and/or to bring another middle school online in the near future. •Some funding for lease or purchase of additional portables may be provided by impact fees as needed. Sites are based on need for additional capacity. As a critical component of capital facilities planning, county and city planners and decision-makers are encouraged to consider safe walking conditions for all students when reviewing applications and design plans for new roads and developments. This should include sidewalks for pedestrian safety to and from school and bus stops as well as bus pull-outs and turn-arounds. Included in this Plan is an inventory of potential projects and sites identified by the District which are potentially acceptable site alternatives in the future. (See Table 4 on Page 16 & Site map on Page 17). Voter approved bond issues have included funding for the purchase of sites for some of these and future schools, and the sites acquired to date are included in this Plan. Some funding is secured for purchase of additional sites but some may be funded with impact fees as needed. Not all undeveloped properties meet current school construction requirements and some property may be traded or sold to meet future facility needs. The Board of Directors has started the process to sell surplus property in the spring of 2015. The Board will continue an annual review of standards of service and those decisions will be reflected in each update of the Capital Facilities Plan. Anticipated 2019 – 2020 plan revisions The 2019 Capital Facilities Plan as submitted represents the final year of a series of one- year technical updates to the original Plan. However, the 2019-2020 school year represents a turning point for capital facilities planning in the district, and an opportunity to establish a fundamentally new four-year plan moving forward. This is necessitated by a few factors. The district will bring another school on-line (at the site of the former Kent Mountainview Academy) as early as the Fall of 2021 and will simultaneously initiate the process of exploring a redrawing of its district boundary map. The district will also Kent School District Six-Year Capital Facilities Plan May 2019 Page 11 of 17 4.Q.b Packet Pg. 354 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 12 of 17 initiate an in-depth study of long-range enrollment projections, and contract for a new analysis of student generation rates. The intent of this process will be to do a new “level- set” of the district’s Capital Facilities Plan, and to engage our community in anticipating the associated needs for the next 4-6 years moving forward. This process will culminate with an opportunity to rethink our district philosophy on impact fees, which for the last several years have been updated annually for inflation. VI - Portable Classrooms The Plan references use of portables as interim or transitional capacity and facilities. Currently, the District utilizes portables to house students in excess of permanent capacity and for program purposes at some school locations. (Please see Appendices A, B, C) Based on enrollment projections, implementation of full day kindergarten programs, lower state mandated class sizes, program capacity, and the need for additional permanent capacity, the District anticipates the need to purchase or lease additional portables during the next six-year period. During the time period covered by this Plan, the District does not anticipate that all of the District’s portables will be replaced by permanent facilities. During the useful life of some of the portables, the school-age population may decline in some communities and increase in others, and these portables provide the flexibility to accommodate the immediate needs of the community. Portables may be used as interim or transitional facilities: 1. To prevent overbuilding or overcrowding of permanent school facilities. 2. To cover the gap between the times of demand for increased capacity and completion of permanent school facilities to meet that demand. 3. To meet unique program requirements. Portables currently in the District’s inventory are continually evaluated resulting in some being improved and some replaced. The Plan projects that the District will use portables to accommodate interim housing needs for the next six years and beyond. The use of portables, their impacts on permanent facilities, life cycle and operational costs, and the interrelationship between portables, emerging technologies, and educational restructuring will continue to be examined. 4.Q.b Packet Pg. 355 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 PROJECTED ENROLLMENT and CAPACITY TOTAL DISTRICT SCHOOL YEAR 2018-2019 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actual Permanent Program Capacity 1 27,255 28,163 28,283 28,883 28,883 28,883 Changes to Permanent Capacity 1 Capacity Increase (F) New Elementary School in Kent Valley2 600 Additional Permanent Classrooms 120 120 120 120 120 120 Permanent Program Capacity Subtotal 27,375 28,283 29,003 29,003 29,003 29,003 Interim Portable Capacity 3 Elementary Portable Capacity Required 1,728 1,440 1,248 456 336 336 Middle School Portable Capacity Required 5 0 0 0 0 0 0 Senior High School Portable Capacity Required 5 0 0 0 0 0 0 1,728 1,440 1,248 456 336 336 TOTAL CAPACITY 1 29,103 29,723 30,251 29,459 29,339 29,339 TOTAL ENROLLMENT/ PROJECTION 4 25,832 25,688 25,585 25,523 25,455 25,395 25,171 DISTRICT AVAILABLE CAPACITY 5 3,271 4,035 4,666 3,936 3,884 3,944 1 Capacity is based on standard of service for programs provided and is updated periodically to reflect program changes. 2 New Elementary school will increase capacity and will be built on the existing site of Kent Mountain View Academy. 3 2019-2020 total classroom portable capacity is 1440. Some additional relocatable used for program purposes. 4 Actual October Headcount Enrollment with Projections from OSPI Report 1049 - Determination of Projected Enrollments. 5 School capacity meets concurrency requirements and no impact fees are proposed for secondary schools. P R O J E C T E D Kent School District Six-Year Capital Facilities Plan Table 5 May 2019 4.Q.b Packet Pg. 356 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 PROJECTED ENROLLMENT and CAPACITY ELEMENTARY - Grades K - 6 SCHOOL YEAR 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actual Elementary Permanent Capacity 1 13,244 13,244 13,516 13,636 14,356 14,476 14,596 Kent Mountain View Academy 2 No Changes to Elementary Capacity New Elementary School in Kent Valley 600 Additional Permanent Classrooms 3 120 120 120 120 120 120 Subtotal 13,244 13,516 13,636 14,356 14,476 14,596 14,716 TOTAL CAPACITY 1 / 2 14,972 14,956 14,884 14,812 14,812 14,932 15,052 ENROLLMENT / PROJECTION 4 14,573 14,387 14,198 14,039 13,917 13,809 13,618 SURPLUS (DEFICIT) CAPACITY 399 569 686 773 895 1,123 1,434 Number of Portables Required 72 60 52 19 14 14 14 1 Capacity is based on standard of service for programs provided and is updated periodically to reflect program changes. 2 Kent Mountain View Academy is a special program serving students in Grades 3 - 12. The school building (formerly Kent Learning Center & Grandview Elem.) was designed as an elementary school. 3 Additional classrooms will be placed at schools with the greatest need for aleve overcrowding 4 Actual October Headcount Enrollment with Projections from OSPI Report 1049 - Determination of Projected Enrollments. Enrollment & Projections reflect FULL Day Kindergarten at ALL Elementary schools @ 1.0 & exclude ECSE Preschoolers P R O J E C T E D Kent School District Six-Year Capital Facilities Plan Table 5 A May 2019 4.Q.b Packet Pg. 357 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 PROJECTED ENROLLMENT and CAPACITY MIDDLE SCHOOL - Grades 7 - 8 SCHOOL YEAR 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actual Middle School Permanent Capacity 1 5,148 5,148 5,148 5,148 5,148 5,148 5,148 No Changes to Middle School Capacity Subtotal 5,148 5,148 5,148 5,148 5,148 5,148 5,148 Portable Capacity Required 1 0 0 0 0 0 0 0 TOTAL CAPACITY 1 & 3 5,148 5,148 5,148 5,148 5,148 5,148 5,148 ENROLLMENT / PROJECTION 2 3,925 4,206 4,290 4,215 4,102 4,003 4,022 SURPLUS (DEFICIT) CAPACITY 1,223 942 858 933 1,046 1,145 1,126 Number of Portables Required 0 0 0 0 0 0 0 No Classroom Portables required at middle schools at this time. Some Portables used for classroom and program purposes. 1 Capacity is based on standard of service for programs provided and is updated periodically to reflect program changes. 2 Actual October Headcount Enrollment with Projections from OSPI Report 1049 - Determination of Projected Enrollments. 3 Surplus capacity due to grade level reconfiguration - All 9th grade students moved to the high schools in Fall 2004. P R O J E C T E D Kent School District Six-Year Capital Facilities Plan Table 5 B May 2019 4.Q.b Packet Pg. 358 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 PROJECTED ENROLLMENT and CAPACITY SENIOR HIGH - Grades 9 - 12 SCHOOL YEAR 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Actual Senior High Permanent Capacity 1 8,711 8,711 8,711 8,711 8,711 8,711 8,711 Includes Kent Phoenix Academy 2 No Changes to High School Capacity Subtotal 8,711 8,711 8,711 8,711 8,711 8,711 8,711 Portables Capacity Required 1 0 0 0 0 0 0 0 TOTAL CAPACITY 1 8,711 8,711 8,711 8,711 8,711 8,711 8,711 ENROLLMENT / PROJECTION 3 7,334 7,095 7,097 7,269 7,436 7,583 7,531 SURPLUS (DEFICIT) CAPACITY 1,377 1,616 1,614 1,442 1,275 1,128 1,180 Number of Portables Required 0 0 0 0 0 0 0 No Classroom Portables required at this time. Some Portables used for classroom and program purposes. 1 Capacity is based on standard of service for programs provided and is updated periodically to reflect program changes. 2 Kent Phoenix Academy opened in Fall 2007 serving grades 9 - 12 with four special programs. 3 Actual October Enrollment with Projections from OSPI Report 1049 - Determination of Projected Enrollments. Set print area here P R O J E C T E D Kent School District Six-Year Capital Facilities Plan Table 5 C May 2019 4.Q.b Packet Pg. 359 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 13 of 17 VII - Projected Six-Year Classroom Capacity As stated in Section IV, the program capacity study is periodically updated for changes in special programs and reflects class size requirements, class size fluctuations etc. As shown in the Inventory and Capacity chart in Table 3 on Page 13, the program capacity is also reflected in the capacity and enrollment comparison charts. (See Tables 5 & 5 A-B-C on pages 20-23). Enrollment is electronically reported to OSPI on Form P-223 on a monthly basis and funding apportionment is based on Annual Average FTE (AAFTE). The first school day of October is widely recognized as the enrollment “snapshot in time” to report enrollment for the year. Kent School District continues to be the fifth largest district (both FTE and headcount basis) in the state of Washington. Kent School District continues to be the fifth largest district (both FTE and headcount basis) in the state of Washington. The P-223 Headcount for October 2017 was 26,523 with kindergarten students counted at 1.0 and excluding ECSE and college-only Running Start students. A full headcount of all students enrolled in October 2017 totals 28,192, which included ECSE and college-only Running Start students. In October 2018, there were 1,118 students in 11th and 12th grade participating in the Running Start program at different colleges and receiving credits toward both high school and college graduation. Of these students, 593 attended classes only at the college (“college-only”) and are excluded from FTE and headcount for capacity and enrollment comparisons. Kent School District has one of the highest Running Start program participation rates in the state. Based on the enrollment forecasts, permanent facility inventory and capacity, current standard of service, portable capacity, and future additional classroom space, the District plans to continue to satisfy concurrency requirements through the transitional use of portables. (See Table 5 and Tables 5 A-B-C on Pages 20-23). This does not mean that some schools will not experience overcrowding. There may be a need for additional portables and/or new schools to accommodate growth within the District. New schools may be designed to accommodate placement of future portables. School attendance area changes, limited and costly movement of portables, zoning changes, market conditions, and educational restructuring will all play a major role in addressing overcrowding and underutilization of facilities in different parts of the District. VIII - Finance Plan 4.Q.b Packet Pg. 360 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 14 of 17 The finance plan shown on Table 6 demonstrates how the Kent School District plans to finance improvements for the years 2019-2020 through 2023-2024. The financing components include secured and unsecured funding and impact fees. The plan is based on future bond issues, state school construction assistance, collection of impact fees under the State Growth Management Act and voluntary mitigation fees paid pursuant to State Environmental Policy Act. The plan also includes an additional elementary school in the Kent Valley which has been determined to be located at the current site of the Kent Mountain View Academy on Military Road in SeaTac. Kent Mountain View Academy will share space at the current Kent Phoenix Academy (located at the former Sequoyah Middle School) starting the 2019- 2020 school year. This new school will increase the capacity at the elementary level by 700 students. Some impact fees are scheduled to be part of the overall finance plan. In November 2016, the District held a special election to approve the authorization of $252,000,000 in bonding authority. The projects described above are part of this authorization. The first series of bonds ($80 million) were issued in February 2017, which will fund the New Valley Elementary School and the New Academy Facility, as well as other infrastructure projects. Impact fees will be used at both projects due to escalation in construction pricing across the pacific northwest. The Finance Plan includes new portables to be purchased or leased to provide additional capacity and some may be funded from impact fees. Enrollment projections reflect future need for additional capacity at the elementary level and unfunded facility needs will be reviewed in the future and reported in annual updates of the Capital Facilities Plan. No impact fees are requested for secondary schools in this Plan. For the Six-Year Finance Plan, costs of future schools are based on estimates from Kent School District Facilities Department. Please see pages 27-28 for a summary of the cost basis. 4.Q.b Packet Pg. 361 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 15 of 17 Cost Basis Summary For impact fee calculations, construction costs are based on cost of the last elementary school, adjusted for inflation, and projected cost of the future elementary schools and additional classrooms. Elementary School Cost Projected Cost Projected cost - Covington Elementary Replacement (Project opened Fall 2018) $46,077,470 Projected cost of New Elementary School Kent Valley (Projected to open Fall 2021) $40,000,000 Projected cost of New Academy Facility (projected to open Fall 2021) $18,000,000 Site Acquisition Cost The site acquisition cost is based on an average cost of sites purchased or built on within the last ten years. Please see Table 7 on page 28 for a list of site acquisition costs and averages. District Adjustment The impact fee calculations on pages 30 and 31 include a “District Adjustment” which is equal to the amount of increase that the impact fee formulas total for this year and adjusted for the increase in the Consumer Price Index (2.9%) for the Seattle metropolitan area. 4.Q.b Packet Pg. 362 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 SIX-YEAR FINANCE PLAN Secured Unsecured Impact SCHOOL FACILITIES *2018 2019 2020 2021 2022 TOTAL Local & State State 2 or Local 3 Fees 5 Estimated Estimated PERMANENT FACILITIES Covington Elementary Replacement 1 F $46,077,470 $46,077,470 $37,777,470 $8,300,000 New Elementary School - Kent Valley F $40,000,000 $40,000,000 $40,000,000 $1,840,000 Elementary Site Acquisition (10 acres)$1,100,000 $1,100,000 $1,056,000 $44,000 20 Classrooms / New Academy Site F $4,207,250 $4,207,250 $4,207,250 $4,207,250 $16,829,000 $15,146,100 $605,000 NO Secondary School Projects at this time. TEMPORARY FACILITIES Additional portables 3 - 4 U $1,125,000 $393,750 $1,518,750 $1,518,750 9 portables 3 portables OTHER N / A Totals $51,409,720 $5,701,000 $44,207,250 $4,207,250 $0 $105,525,220 $53,979,570 $40,000,000 $12,307,750 * F = Funded U = Unfunded NOTES: 1 Based on estimates of actual or future construction costs from Facilities Department. (See Page 26 for Cost Basis Summary) 2 The District anticipates receiving some State Funding Construction Assistance for some projects. 3 Facility needs are pending review. Some of these projects may be funded with impact fees. 4 Cost of portables based on current cost and adjusted for inflation for future years. 5 Fees in this column are based on amount of fees collected to date and estimated fees on future units. Notes & Comments from 06 Bond Issue for Portables (& Prev 2002 Bond Issue) 2011 - Per Ralph, $79K balance was transferred ("returned") to Bond Contingency - Reconciled with $0 in balance for Portables 2010 - 2009 - Per Fred & Ralph - $221K spent for NEW Portable at NO - Neely-O'Brien leaving a Balance of $79K in 06 Bond Issue 2008 - Per Ralph $300K from 06 bond Issue - $221K to be utilized for New Portable at NO 2008 - Previous balance of $145,211 from 2002 Bond has been expended (probably for replacement of double-wide Portable at FW 2007 - Per Ralph, Balance in Project 530 is now $145,211 2005 - Per Shelley - Added $166,040 to $144,390 = $310,430 $166,040 is from 2002 Bond funds to replace the double-wide Portable at FW 2004 - Same $144,390 carried forward from last year - Comes from Capital Projects to Date Report for Program 9430 & Project 530 Kent School District Six-Year Capital Facilities Plan Table 6 May 2019 4.Q.b Packet Pg. 363 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : KENT SCHOOL DISTRICT No. 415 Site Acquisitions & Costs Average of Sites Purchased, Sold or Built on within last 15 Years Type & # on Map School / Site Purchased Sold Location Acreage Cost/Price Avg cost-price/acre Total Average Cost / Acre Elementary 13 / Urban Panther Lake Elementary Replacement Site 2008 10200 SE 216 St, Kent 98031 9.40 $4,485,013 $477,129 12 / Urban Property Sale-29.7 acres of Plemons-Yeh site 2016 SSE 124th Ave and 284th ST SE 29.70 $947,536 $31,904 5 / Urban Elementary Site (Halleson & Wikstrom) 2004 15435 SE 256 St, Covington 98042 10.00 $1,093,910 $109,391 7 / Rural Property Sale - Scarsella site 2015 2900 Kent Black Diamond RD SE 13.25 $330,000 $24,906 Elementary Site Subtotal 62.35 $6,856,459 $109,967 Elem site average Middle School 10 / Urban Mill Creek MS (Kent JH) / McMillan St. assemblage 2002 411-432 McMillan St., Kent 98032 1.23 $844,866 $686,883 Middle School Site Subtotal 1.23 $844,866 $686,883 Middle Schl Site Avg. Senior High 11 / Urban K-M High School Addition (Kent 6 & Britt Smith)2002 & 2003 10002 SE 256th Street 6.31 $3,310,000 $524,564 Senior High Site Subtotal 6.31 $3,310,000 $524,564 Sr Hi Site Average Note: All rural sites were purchased prior to adoption of Urban Growth Area. Numbers correspond to locations on Site Bank & Acquisitions Map on Page 17. Properties purchased prior to 2000 4 / Urban Site - Covington area North (So of Mattson MS)1984 3 / Rural Site - Ham Lake east (Pollard)1992 69.89 $11,011,325 8 / Rural Site - SE of Lake Morton area (West property)1993 2 / Urban Site - Shady Lake (Sowers-Blaine-Drahota-Paroline)1995 12 / Urban Site - Yeh-Williams (W of 132 Ave SE at SE 288)1999 Total Acreage & Cost Total Average Cost / Acre $157,552 Kent School District Six-Year Capital Facilities Plan Table 7 May 2019 4.Q.b Packet Pg. 364 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : KENT SCHOOL DISTRICT FACTORS FOR ESTIMATED IMPACT FEE CALCULATIONS Student Generation Factors - Single Family Student Generation Factors - Multi-Family Elementary (Grades K - 6)0.398 Elementary 0.117 Middle School (Grades 7 - 8)0.096 Middle School 0.028 Senior High (Grades 9 - 12)0.185 Senior High 0.029 Total 0.679 Total 0.174 Projected Increased Student Capacity OSPI - Square Footage per Student Elementary 2,516 Elementary 90 Middle School 0 Middle School 117 Senior High Addition 0 Senior High 130 Special Education 144 Required Site Acreage per Facility Elementary (required)11 Average Site Cost / Acre Middle School (required)21 Elementary $109,967 Senior High (required)32 Middle School $686,883 Senior High $524,564 New Facility Construction Cost Elementary *$46,077,470 Temporary Facility Capacity & Cost Middle School $0 Elementary @ 24 $125,000 Senior High *$0 Middle School @ 29 $0 * See cost basis on Pg. 26 Senior High @ 31 $0 Temporary Facility Square Footage State Funding Assistance Credit Elementary 142,980 District Funding Assistance Percentage 56.96% Middle School 10,736 Senior High 22,192 Total 5.1%175,908 Construction Cost Allocation CCA - Cost/Sq, Ft. (Effective July 2018)$225.97 Permanent Facility Square Footage Elementary (Includes KMVA)1,470,543 Middle School 660,904 District Average Assessed Value Senior High 1,110,415 Single Family Residence $407,255 Total 94.9%3,241,862 Total Facilities Square Footage District Average Assessed Value Elementary 1,613,523 Multi-Family Residence $151,126 Middle School 671,640 Senior High 1,132,607 Total 3,417,770 Bond Levy Tax Rate/$1,000 Current / $1,000 Tax Rate $1.04 Developer Provided Sites / Facilities Value 0 General Obligation Bond Interest Rate Dwelling Units 0 Current Bond Interest Rate 3.95% CPI Inflation Factor 2.90% Kent School District Six-Year Capital Facilities Plan (APPENDIX A)May 2019 4.Q.b Packet Pg. 365 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT IMPACT FEE CALCULATION for SINGLE FAMILY RESIDENCE Site Acquisition Cost per Single Family Residence Formula: ((Acres x Cost per Acre) / Facility Capacity) x Student Generation Factor Required Site Acreage Average Site Cost/Acre Facility Capacity Student Factor A 1 (Elementary)11 $407,255 630 0.398 $2,830.10 A 2 (Middle School)21 $0 1,065 0.096 $0 A 3 (Senior High)32 $0 1,000 0.138 $0 0.632 A $2,830.10 Permanent Facility Construction Cost per Single Family Residence Formula: ((Facility Cost / Facility Capacity) x Student Factor) x (Permanent/Total Square Footage Ratio) Construction Cost Facility Capacity Student Factor Footage Ratio B 1 (Elementary)$46,077,470 630 0.398 0.903 $26,285.66 B 2 (Middle School)$0 900 0.096 0.984 $0 B 3 (Senior High)$0 1,600 0.185 0.998 $0 0.679 B $26,285.66 Temporary Facility Cost per Single Family Residence Formula: ((Facility Cost / Facility Capacity) x Student Factor) x (Temporary / Total Square Footage Ratio) Facility Cost Facility Capacity Student Factor Footage Ratio C 1 (Elementary)$125,000 24 0.398 0.097 $201.07 C 2 (Middle School)$0 29 0.096 0.016 $0 C 3 (Senior High)$0 31 0.138 0.02 $0 0.632 C $201.07 State Funding Assistance Credit per Single Family Residence (formerly "State Match") Formula: Area Cost Allowance x SPI Square Feet per student x Funding Assistance % x Student Factor Construction Cost Allocation SPI Sq. Ft. / Student Assistance %Student Factor D 1 (Elementary)$225.97 90 0.5696 0.398 $4,610.48 D 2 (Middle School)$225.97 117 0 0.096 $0 D 3 (Senior High)$225.97 130 0 0.185 $0 D $4,610.48 Tax Credit per Single Family Residence Average SF Residential Assessed Value $407,255 Current Debt Service Rate / $1,000 $1.04 Current Bond Interest Rate 3.95% Years Amortized (10 Years)10 TC $2,468.35 Developer Provided Facility Credit Facility / Site Value Dwelling Units 0 0 FC 0 Fee Recap A = Site Acquisition per SF Residence $2,830.10 B = Permanent Facility Cost per Residence $26,285.66 C = Temporary Facility Cost per Residence $201.07 Subtotal $29,316.83 D = State Match Credit per Residence $4,610.48 TC = Tax Credit per Residence $2,468.35 Subtotal -$7,078.83 Total Unfunded Need $22,238.00 50% Developer Fee Obligation $11,119 FC = Facility Credit (if applicable)0 District Adjustment (see page 28 for explanation)(5,732) Net Fee Obligation per Residence - Single Family $5,554 Kent School District Six-Year Capital Facilities Plan (APPENDIX B)May 2019 4.Q.b Packet Pg. 366 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT IMPACT FEE CALCULATION for MULTI-FAMILY RESIDENCE Site Acquisition Cost per Multi-Family Residence Unit Formula: ((Acres x Cost per Acre) / Facility Capacity) x Student Generation Factor Required Site Acreage Average Site Cost/Acre Facility Capacity Student Factor A 1 (Elementary)11 $151,126 630 0.117 $308.73 A 2 (Middle School)21 $0 1,065 0.028 $0 A 3 (Senior High)32 $0 1,000 0.029 $0 0.174 A $308.73 Permanent Facility Construction Cost per Multi-Family Residence Unit Formula: ((Facility Cost / Facility Capacity) x Student Factor) x (Permanent / Total Square Footage Ratio) Construction Cost Facility Capacity Student Factor Footage Ratio B 1 (Elementary)$46,077,470 630 0.117 0.903 $7,727.19 B 2 (Middle School)$0 1,065 0.028 0.984 $0 B 3 (Senior High)$0 1,600 0.029 0.998 $0 0.174 B $7,727.19 Temporary Facility Cost per Multi-Family Residence Unit Formula: ((Facility Cost / Facility Capacity) x Student Factor) x (Temporary / Total Square Footage Ratio) Facility Cost Facility Capacity Student Factor Footage Ratio C 1 (Elementary)$125,000 24 0.117 0.097 $59.11 C 2 (Middle School)$0 29 0.028 0.016 $0 C 3 (Senior High)$0 31 0.029 0.02 $0 0.174 C $59.11 State Funding Assistance Credit per Multi-Family Residence (formerly "State Match") Formula: Area Cost Allowance x SPI Square Feet per student x Funding Assistance % x Student Factor Area Cost Allowance SPI Sq. Ft. / Student Equalization %Student Factor D 1 (Elementary)$225.97 90 0.5696 0.117 $1,355.34 D 2 (Middle School)$225.97 117 0 0.028 $0 D 3 (Senior High)$225.97 130 0 0.029 $0D $1,355.34 Tax Credit per Multi-Family Residence Unit Average MF Residential Assessed Value $151,126 Current Debt Service Rate / $1,000 $1.04 Current Bond Interest Rate 3.95% Years Amortized (10 Years)10 TC $1,219.76 Developer Provided Facility Credit Facility / Site Value Dwelling Units 0 0 FC 0 Fee Recap A = Site Acquisition per Multi-Family Unit $308.73 B = Permanent Facility Cost per MF Unit $7,727.19 C = Temporary Facility Cost per MF Unit $59.11 Subtotal $8,095.03 D = State Match Credit per MF Unit $1,355.34 TC = Tax Credit per MF Unit $1,219.76 Subtotal -$2,575.10 Total Unfunded Need $5,519.93 50% Developer Fee Obligation $2,760 FC = Facility Credit (if applicable)0 District Adjustment (see page 28 for explanation)($415) Net Fee Obligation per Residential Unit - Multi-family $2,345 Kent School District Six-Year Capital Facilities Plan (APPENDIX C)May 2019 4.Q.b Packet Pg. 367 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 16 of 17 IX - Summary of Changes to June 2018 Capital Facilities Plan The Capital Facilities Plan (the "Plan") is updated annually based on previous Plans in effect since 1993. The primary changes from the May 2018 Plan are summarized here. Changes to capacity continue to reflect fluctuations in class size as well as program changes. Changes in portables or transitional capacity reflect use, lease or purchase, sale, surplus and/or movement between facilities. The student headcount enrollment forecast is updated annually. All Elementary schools now have Full Day Kindergarten so six-year Kindergarten projections were previously modified to meet the requirements for Full Day Kindergarten programs at all elementary schools. The district expects to receive some State Funding Assistance (formerly called “state matching funds”) for projects in this Plan and tax credit factors are updated annually. Unfunded site and facility needs will be reviewed in the future. The impact fees for 2019 will increase by the percentage increase of the consumer price index for the Seattle metropolitan area in. For 2018, the increase was 2.9%. For single- family residences, the fee will increase by $157 to $5,554. The impact fee for multi- family units will increase by $66 to $2,345. 4.Q.b Packet Pg. 368 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Kent School District Six-Year Capital Facilities Plan May 2019 Page 17 of 17 X - Appendices Changes to Impact Fee Calculation Factors include: ITEM Grade/Type FROM TO Comments Student Generation Factor Elem 0.257 0.398 Single Family (SF) MS 0.070 0.096 SH 0.138 0.185 Total 0.465 0.679 0.214 Increase Student Generation Factor Elem 0.111 0.117 Multi-Family (MF) MS 0.022 0.028 SH 0.039 0.029 Total 0.172 0.174 0.002 Increase State Funding Assistance Ratios (“State Match”) 56.96% 56.96% Per OSPI Website Area Cost Allowance $225.97 $225.97 Per OSPI Website Average Assessed Valuation (AV) SF $366,437 $407,255 Puget Sound ESD AV - Average of Condominiums & Apts. MF $143,332 $151,126 Puget Sound ESD Debt Service Capital Levy Rate / $1000 $1.0269 $1.04 Per King Co. Assessor Report General Obligation Bond Interest Rate 3.95% 3.95% Bond Buyers 20 year GO Index Impact Fee - Single Family SF $5,397 $5,554 Increase of $162 or 3.1% Impact Fee - Multi-Family MF $2,279 $2,345 Increase of $69 or 3.1% 4.Q.b Packet Pg. 369 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive KENT SCHOOL DISTRICT No. 415 STANDARD of SERVICE - PROGRAM CAPACITY - INVENTORY of PORTABLES - FTE and HEADCOUNT ENROLLMENT (APPENDIX D) K S D Number of Std/High Cap 2 SE / IP 2 Special 2018-19 Program Classroom Relocatable 10/1/2018 10/1/2018 HI ELEMENTARY ABR Std or High Cap Capacity Program Program Use Use Capacity P223 FTE 3 P223 Hdcount POV 5 SCHOOL Classrooms at 22.69 average 1 CR Capacity Capacity 2 Portables Portables at 24 average 1 Enrollment Enrollment Carriage Crest CC 18 409 5 20 429 0 0 0 473.54 474 N Cedar Valley CV 15 340 6 20 360 2 1 24 268.00 268 Y Covington CO 20 454 5 24 630 2 1 24 606.20 607 N Crestwood CW 18 409 4 0 409 3 2 48 519.02 520 N East Hill EH 20 454 5 10 464 4 3 72 491.00 491 Y Emerald Park EP 21 477 2 0 477 2 1 24 525.00 525 Y Fairwood FW 17 386 3 0 386 2 1 24 369.00 369 N George T. Daniel Elem DE 18 409 5 24 433 3 2 48 485.00 485 Y Glenridge GR 19 431 4 0 431 1 1 24 473.03 474 Y Grass Lake GL 18 409 4 20 429 2 0 0 423.02 424 N Horizon HE 21 477 2 0 477 1 1 24 458.00 458 N Jenkins Creek JC 15 340 7 44 384 3 2 48 446.89 449 N Kent Elementary KE 20 454 3 0 454 4 2 48 646.00 646 Y Kent Valley Early Learn. CTR KV 14 318 0 0 318 0 0 0 Y Lake Youngs LY 21 477 7 20 497 2 0 0 482.05 484 N Martin Sortun MS 19 431 3 24 455 3 4 96 655.00 655 Y Meadow Ridge MR 17 386 6 68 454 4 2 48 529.00 529 Y Meridian Elementary ME 21 477 3 20 497 4 3 72 548.07 549 N Millennium Elementary ML 20 454 3 24 478 2 1 24 572.00 572 Y Neely-O'Brien NO 20 454 5 0 454 4 6 144 805.00 805 Y Panther Lake PL 21 477 5 20 552 2 9 264 652.00 652 Y Park Orchard PO 18 409 7 54 463 3 2 48 461.00 461 Y Pine Tree PT 21 477 4 10 487 1 3 72 440.59 441 Y Ridgewood RW 21 477 1 0 477 1 2 48 517.00 517 N Sawyer Woods SW 21 477 2 0 477 0 0 0 432.00 432 N Scenic Hill SH 17 386 6 68 454 5 7 168 601.03 602 Y Soos Creek SC 15 340 4 20 360 2 2 48 372.05 373 Y Springbrook SB 17 386 4 10 396 3 4 96 512.00 512 Y Sunrise SR 21 477 2 0 477 3 2 48 676.90 677 N Kent Mtn. View Academy MV 14 336 3 60 396 0 0 0 121.00 121 N Elementary TOTAL 1/2 558 12,684 120 560 13,451 68 64 1,584 14,560.39 14,572 1 Elementary classroom capacity is based on average of 22.69: 17 in K-3 & 25 in Grades 4-6. Includes adjustments for class size reduction or special program changes. 2 Kent School District Standard of Service reserves some rooms for pull-out programs. ie. 20 Total = 16 Standard + 1 Computer Lab + 1 Music +1 Integrated Program classroom. 3 All elementary schools have Full Day Kindergarten 4 Elementary schools have 100% space utilization rate with no adjustments for part-time use of classrooms. Counts exclude ECSE Preschoolers & space is reserved for ECE classrooms. 5 Elementary Schools in bold type are classified as High Poverty and class size in grades K-3 is 17:1 Kent School District Six-Year Capital Facilities Plan APPENDIX D May 2019 4.Q.b Packet Pg. 370 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : KENT SCHOOL DISTRICT No. 415 STANDARD of SERVICE - PROGRAM CAPACITY - INVENTORY of PORTABLES - FTE and HEADCOUNT ENROLLMENT (APPENDIX E) K S D # of Standard SE / IP Special Ed Spec Special 1 2018-19 Program Classroom Relocatable 10/1/2018 10/1/2018 MIDDLE ABR Std Capacity 2 ELL Prgm Program Program Use Use Capacity P223 FTE 3 Headcount 3 SCHOOL Clsrms at 25-29 Cls Capacity Clsrms Capacity Capacity 2 Portables Portables at 29 ea.Enrollment Enrollment @ 85% Utilization @ 85% Utilization @ 85% Utilizatio @ 85% Utilization Cedar Heights Middle School CH 30 740 8 84 3 71 895 2 0 0 649.00 649 Mattson Middle School MA 24 592 6 76 5 119 787 4 0 0 610.18 612 Meeker Middle School MK 29 715 8 93 1 24 832 0 0 0 634.00 634 Meridian Middle School MJ 26 641 5 56 4 95 792 4 1 29 561.02 562 Mill Creek Middle School MC 33 813 5 55 2 48 916 0 2 58 834.54 835 Northwood Middle School NW 33 813 2 18 4 95 926 0 0 0 557.90 558 Kent Mountain View Academy (Grades 3 - 12) Middle School Grade 7 - 8 Enrollment See Elem 76.00 76 Middle School TOTAL 175 4,314 34 382 19 452 5,148 10 3 87 3,922.64 3,926 K S D # of Standard SE / IP Special Ed Spec Special 1 2018-19 Program Classroom Relocatable 10/1/2018 10/1/2018 SENIOR HIGH ABR Std Capacity ELL ELL Prgm Program Program Use Use Capacity P223 FTE 3 Headcount 3 SCHOOL Clsrms at 25-31 Cls Capacity Clsrms Capacity Capacity 2 Portables Portables at 31 ea.Enrollment Enrollment @ 85% Utilization @ 85% Utilization @ 85% Utilizatio @ 85% Utilization Kent-Meridian Senior High KM 56 1,476 12 157 12 271 1,904 1 10 310 1,797.94 1,861 Kentlake Senior High KL 58 1,423 13 153 16 381 1,957 0 0 0 1,287.89 1,372 Kentridge Senior High KR 65 1,713 13 136 18 428 2,277 1 2 62 1,781.76 1,864 Kentwood Senior High KW 60 1,581 9 102 20 476 2,159 2 6 186 1,687.96 1,827 Kent Mountain View Academy (Grades 3 - 12) Senior High Grade 9 - 12 Enrollment See Elem 52.49 55 Kent Phoenix Academy PH 414 414 237.18 245 Regional Justice Center 4 RJ N/A N/A 22.00 22 TOP The Outreach Program TOP 0.00 0 0 90.00 90 Senior High TOTAL 239 6,607 47 548 66 1,556 8,711 4 18 558 6,957.22 7,336 Excludes Running Start & Early Childhood Ed students DISTRICT TOTAL 431 11,307 87 998 85 2,008 14,313 19 28 813 25,440.25 25,834 1 Special Program capacity includes classrooms requiring specialized use such as Special Education, Career & Technical Education Programs, Computer Labs, etc. 2 Secondary school capacity is adjusted for 85% utilization rate. Facility Use Study was updated for program changes in 2015-16 3 Enrollment is reported on FTE & Headcount basis. P223 Headcount excludes ECSE & College-only Running Start students. Full headcount including ECE & RS = 28,090. Some totals may be slightly different due to rounding. 4 12 Juveniles served at King County Regional Justice Center are reported separately for Institutional Funding on Form E-672. Kent School District Six-Year Capital Facilities Plan APPENDIX E May 2019 4.Q.b Packet Pg. 371 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : 374.Q.bPacket Pg. 372Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive CAPITAL FACILITIES PLAN 2020 4.Q.b Packet Pg. 373 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN June 6, 2019 BOARD OF EDUCATION Trudy Davis Hiroshi Eto Dr. Jennifer Jones Geoffery McAnalloy Luckisha Phillips SUPERINTENDENT Dr. Tammy Campbell Prepared by: Sally D. McLean, Chief Finance & Operations Officer Jennifer Wojciechowski, Student & Demographic Forecaster 4.Q.b Packet Pg. 374 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 1 TABLE OF CONTENTS TABLE OF CONTENTS 1 INTRODUCTION 2-3 SECTION 1 THE CAPITAL FACILITIES PLAN Introduction 4 Inventory of Educational Facilities 5 Inventory of Non-Instructional Facilities 6 Needs Forecast - Existing Facilities 7 Needs Forecast - New Facilities 8 Six Year Finance Plan 9 SECTION 2 MAPS Introduction 10 Map – City and County Jurisdictions 11 SECTION 3 SUPPORT DOCUMENTATION Introduction 12 Building Capacities 13-15 Portable Locations 16-17 Student Forecast 18-20 SECTION 4 KING COUNTY, CITY OF FEDERAL WAY, AND CITY OF KENT IMPACT FEE CALCULATIONS Introduction 21 Capacity Summaries 22-26 Impact Fee Calculations 27-28 Reference to Impact Fee Calculations 29-30 Student Generation Rates 31 Impact Fee Changes from 2018 to 2019 32 4.Q.b Packet Pg. 375 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 2 INTRODUCTION In response to the requirements of the State of Washington Growth Management Act (SHB) 2929 (1990) and ESHB 1025 (1991)), and under the School Impact Fee Ordinances of King County Code 21A, City of Federal Way Ordinance No. 95-249 effective December 21, 1995 as amended, City of Kent Ordinance No.4278 effective June 2018, and the City of Auburn Ordinance No. 5078 effective 1998, Federal Way Public Schools has updated its 2020 Capital Facilities Plan as of May 2019. This plan is scheduled to be submitted for consideration to each of the jurisdictions located with the Federal Way Public Schools’ service area: King County, the City of Kent, City of Federal Way and the City of Auburn and is incorporated in the Comprehensive Plans of each jurisdiction by reference. This plan is requested to be included in the Facilities Plan element of the Comprehensive Plans of each jurisdiction. To date, the City of Des Moines has not adopted a school impact fee ordinance. The City of Des Moines collects school impact fees as part of the SEPA process. Discussions with the City of Milton to adopt an ordinance for school impact fees for parcels located within the Federal Way School District’s service area is in process. The Growth Management Act requires the County to designate Urban Growth areas within which urban growth can be encouraged. The Growth Management Planning Council adopted and recommended to the King County Council four Urban Growth Area Line Maps with designations for urban centers. A designation was made within the Federal Way planning area, which encompasses Federal Way Public Schools boundaries. King County will encourage and actively support the development of Urban Centers to meet the region’s need for housing, jobs, services, culture, and recreation. This Plan’s estimated population growth is prepared with this underlying assumption. This Capital Facilities Plan will be used as documentation for any jurisdiction, which requires its use to meet the needs of the Growth Management Act. This plan is not intended to be the sole planning tool for all of the District needs. The District may prepare interim plans consistent with Board policies or management need. During the 2016-17 school year the District formed a 100 member Facilities Planning Committee consisting of parents, community members and staff. The Committee was tasked with developing a recommendation to the Superintendent regarding Phase 2 of the District’s plan for school construction, remodeling, and/or modernization for voter consideration in November 2017. The voters passed this $450M bond authorization with a 62% YES vote reflecting a commitment to invest in the modernization of our infrastructure. Through the committee’s work a determination was made to rebuild Thomas Jefferson High School, Illahee Middle School, Totem Middle School, Lake Grove Elementary, Mirror Lake Elementary, Olympic View Elementary, Star Lake Elementary, and Wildwood Elementary. In addition to the school projects, the committee included a plan to modernize Memorial Stadium, which currently supports athletic activities for all schools. The rebuilding of the schools will create additional capacity for students at the elementary and high school levels. 4.Q.b Packet Pg. 376 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 3 INTRODUCTION, continued The District continues to monitor factors that may have an impact on enrollment and capacity at our schools. In accordance with the McCleary decision, the State has provided funding to reduce K-3 class size to 17 and 4-12 class size to 25. Beginning in 2019-20 the legislature expects compliance with this funding adding pressure to the need for elementary capacity. In response to this need the district has acquired a commercial building to renovate into classrooms to provide permanent additional capacity. We will also continue to study school boundaries as new housing and fluctuating populations impact specific schools. Some shifts in boundaries may be required in the coming years. At this time with more than 1,000 unhoused elementary students, boundary adjustments cannot resolve the need for additional capacity. The maps included in this Plan reflect the boundaries for the 2018-19 school year. 4.Q.b Packet Pg. 377 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 4 SECTION 1 - THE CAPITAL FACILITIES PLAN The State Growth Management Act requires that several pieces of information be gathered to determine the facilities available and needed to meet the needs of a growing community. This section provides information about current facilities, existing facility needs, and expected future facility requirements for Federal Way Public Schools. A Financial Plan that shows expected funding for any new construction, portables and modernization listed follows this. 4.Q.b Packet Pg. 378 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 5 INVENTORY OF EDUCATIONAL FACILITIES ELEMENTARY SCHOOLS (K-5) Adelaide 1635 SW 304th St Federal Way 98023 Brigadoon 3601 SW 336th St Federal Way 98023 Camelot 4041 S 298th St Auburn 98001 Enterprise 35101 5th Ave SW Federal Way 98023 Green Gables 32607 47th Ave SW Federal Way 98023 Lake Dolloff 4200 S 308th St Auburn 98001 Lake Grove 303 SW 308th St Federal Way 98023 Lakeland 35827 32nd Ave S Auburn 98001 Mark Twain 2450 S Star Lake Rd Federal Way 98003 Meredith Hill 5830 S 300th St Auburn 98001 Mirror Lake 625 S 314th St Federal Way 98003 Nautilus (K-8) 1000 S 289th St Federal Way 98003 Olympic View 2626 SW 327th St Federal Way 98023 Panther Lake 34424 1st Ave S Federal Way 98003 Rainier View 3015 S 368th St Federal Way 98003 Sherwood Forest 34600 12th Ave SW Federal Way 98023 Silver Lake 1310 SW 325th Pl Federal Way 98023 Star Lake 4014 S 270th St Kent 98032 Sunnycrest 24629 42nd Ave S Kent 98032 Twin Lakes 4400 SW 320th St Federal Way 98023 Valhalla 27847 42nd Ave S Auburn 98001 Wildwood 2405 S 300th St Federal Way 98003 Woodmont (K-8) 26454 16th Ave S Des Moines 98198 MIDDLE SCHOOLS (6-8) Federal Way Public Academy (6-10) 34620 9th Ave S Federal Way 98003 Illahee 36001 1st Ave S Federal Way 98003 Kilo 4400 S 308th St Auburn 98001 Lakota 1415 SW 314th St Federal Way 98023 Sacajawea 1101 S Dash Point Rd Federal Way 98003 Sequoyah 3450 S 360th ST Auburn 98001 Totem 26630 40th Ave S Kent 98032 TAF @ Saghalie (6-12) 33914 19th Ave SW Federal Way 98023 HIGH SCHOOLS (9-12) Decatur 2800 SW 320th St Federal Way 98023 Federal Way 30611 16th Ave S Federal Way 98003 Thomas Jefferson 4248 S 288th St Auburn 98001 Todd Beamer 35999 16th Ave S Federal Way 98003 Career Academy at Truman 31455 28th Ave S Federal Way 98003 ADDITIONAL SCHOOLS Internet Academy (K-12) 31455 28th Ave S Federal Way 98003 Employment Transition Program (12+) 33250 21st Ave SW Federal Way 98023 Federal Way Open Doors 31455 28th Ave S Federal Way 98003 Former DeVry Property (K-5) 3600 S 344th Way, Federal Way 98001 4.Q.b Packet Pg. 379 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 6 CURRENT INVENTORY NON-INSTRUCTIONAL FACILITIES Developed Property Central Kitchen 1214 S 332nd Federal Way 98003 Federal Way Memorial Field 1300 S 308th St Federal Way 98003 Educational Services Center 33330 8th Ave S Federal Way 98003 Support Services Center 1211 S 332nd St Federal Way 98003 Leased Property Early Learning Center at Uptown Square 1066 S 320th St Federal Way 98003 Undeveloped Property Site # Location 75 SW 360th Street & 3rd Avenue SW – 9.2 Acres 65 S 351st Street & 52nd Avenue S – 8.8 Acres 60 E of 10th Avenue SW - SW 334th & SW 335th Streets - 10.04 Acres 73 N of SW 320th and east of 45th PL SW – 23.45 Acres 71 S 344th Street & 46th Avenue S - 17.47 Acres 82 1st Way S and S 342nd St – Minimal acreage 96 S 308th St and 14th Ave S – .36 Acres Notes: Not all undeveloped properties are large enough to meet school construction requirements. Properties may be traded or sold depending on what locations are needed to house students in the District. 4.Q.b Packet Pg. 380 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 7 NEEDS FORECAST - EXISTING FACILITIES PHASE EXISTING FACILITY FUTURE NEEDS ANTICIPATED SOURCE OF FUNDS On- going Purchase and Relocate Portables Interim Capacity Anticipated source of funds is Impact Fees. II Thomas Jefferson High School Replace Existing Building, Increase Capacity Voter Approved Capital bond II Illahee Middle School Replace Existing Building Voter Approved Capital bond II Totem Middle School Replace Existing Building Voter Approved Capital bond II Lake Grove Elementary Replace Existing Building, Increase Capacity Voter Approved Capital bond II Mark Twain Elementary Replace Existing Building, Increase Capacity TBD, pending SCAP funding II Mirror Lake Elementary Replace Existing Building, Increase Capacity Voter Approved Capital bond II Olympic View K-8 School Replace Existing Building, Increase Capacity Voter Approved Capital bond II Star Lake Elementary Replace Existing Building, Increase Capacity Voter Approved Capital bond II Wildwood Elementary Replace Existing Building, Increase Capacity Voter Approved Capital bond II Memorial Stadium Replace Existing Facility Voter Approved Capital bond II DeVry Property Temp Swing School Increase Capacity SCAP and K-3 Class size reduction funding III Decatur High School Replace Existing Building, Increase Capacity TBD III Kilo Middle School Replace Existing Building TBD III Sacajawea Middle School Replace Existing Building TBD III Adelaide Elementary Replace Existing Building, Increase Capacity TBD III Brigadoon Elementary Replace Existing Building, Increase Capacity TBD III Camelot Elementary Replace Existing Building, Increase Capacity TBD III Lake Dolloff Elementary Replace Existing Building, Increase Capacity TBD III Nautilus K-8 School Replace Existing Building, Increase Capacity TBD III Twin Lakes Elementary Replace Existing Building, Increase Capacity TBD III Woodmont K-8 School Replace Existing Building, Increase Capacity TBD As part of the multi-phase modernization and replacement plan, the District intends to increase capacity for elementary and high school students with expansion at the Thomas Jefferson, Lake Grove, Mirror Lake, Olympic View, Star Lake, and Wildwood sites. Only projects in Phase II with plans to increase capacity are included in the impact fee calculation for this plan. 4.Q.b Packet Pg. 381 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 8 NEEDS FORECAST - ADDITIONAL FACILITIES NEW FACILITY LOCATION ANTICIPATED SOURCE OF FUNDS No current plans for additional facilities. 4.Q.b Packet Pg. 382 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 9 Six Year Finance Plan Secured Funding Sources Impact Fees (1)($25,452) Land Sale Funds (2)($2,740,437) Bond or Levy Funds (3)$151,122,032 School Construction Assistance Program (SCAP) (4)$3,463,273 TOTAL $151,819,416 Projected Revenue Sources School Construction Assistance Program (SCAP) (5)$122,500,000 K-3 Class Size Reduction (6)$23,000,000 Bond Funds (7)$300,000,000 Land Fund Sales (8)$0 Impact Fees (9)$1,800,000 TOTAL $447,300,000 Actual and Planned Expenditures Total Secured Funding and Projected Revenue $599,119,416 NEW SCHOOLS Estimated and Budget 2020 2021 2022 2023 2024 2026 Total Total Cost Prior Years 2019-20 2020-21 2021-22 2022-23 2023-24 2024-2025 2025-2026 2019-2025 MODERNIZATION AND EXPANSION Lake Grove Elementary (10)$6,400,000 $26,300,000 $6,900,000 $33,200,000 $39,600,000 Mirror Lake Elementary (10)$7,400,000 $26,300,000 $6,900,000 $33,200,000 $40,600,000 Star Lake Elementary (10)$2,000,000 $3,600,000 $9,200,000 $25,300,000 $38,100,000 $40,100,000 Wildwood Elementary (10)$6,200,000 $26,300,000 $6,900,000 $33,200,000 $39,400,000 Olympic View K-8 School (10)$2,500,000 $25,900,000 $41,700,000 $70,100,000 $70,100,000 Thomas Jefferson High School (10)$1,200,000 $4,400,000 $40,000,000 $92,000,000 $136,400,000 $137,600,000 Totem Middle School (10)$2,000,000 $6,000,000 $22,700,000 $36,200,000 $64,900,000 $66,900,000 Illahee Middle School (10)$6,600,000 $28,900,000 $47,100,000 $82,600,000 $82,600,000 Former DeVry/ES 24 (11)$13,000,000 $23,000,000 $23,000,000 $36,000,000 $0 $0 $0 $0 $0 $0 SITE ACQUISITION Norman Center $1,885,000 $240,000 $240,000 $2,125,000 (Employment Transtion Program) (12) TEMPORARY FACILITIES Portables (13)$600,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $1,800,000 $1,800,000 TOTAL $40,085,000 $116,740,000 $92,800,000 $153,700,000 $9,300,000 $55,000,000 $89,000,000 $200,000 $516,740,000 $556,825,000 NOTES:` 1. These fees are currently being held in a King County, City of Federal Way, City of Auburn, and City of Kent impact fee account, and will be available for use by the District for system improvements. This is year end balance on 12/31/18. 2. This is year end balance on 12/31/18. 3. This is the 12/31/18 balance of bond funds and capital levy funds. This figure includes interest earnings. 4. This represents the balance of SCAP funding from FWHS. Expected to be fully spent by the time of final close-out. 5. This is anticipated SCAP for the future projects authorized by the voters in 2017. 6. This is a secured K-3 Class size reduction grant. 7. In November 2017, the District passed a $450M bond measure. The amount included in the finance plan is for projects that will create additional capacity. Only the costs associated with increasing capacity are included in school impact fee calculations. See page 28 8. There are no projected sale of surplus properties. 9. These are projected fees based upon anticipated residential developments in the District, $25,000 per month over the next 6 years. 10. Project budgets are updated as of April 2019 and reflective of actual Guaranteed Price Maximums and total project budgets for Lake Grove, Mirror Lake, Wildwood and DeVry 11. A former private university campus located in Federal Way was purchased this year to provide up to 43 additional permanent elementary classrooms. Prior to creating new permanent capcity this location will be used as a temporary housing. These costs are excluded from impact fee calculations. 12. Norman Center was purchased in 2010 to house the Employment Transition Program. The $2.1 M purchase has been financed through a state approved LOCAL program through 2020. Please note the costs for this added capacity have been removed from the fee calculation as of 2020. 13. These fees represent the cost of purchasing and installing new portables. The portable expenditure in future years may replace existing portables that are not functional. These may not increase capacity and are not included in the capacity summary. 4.Q.b Packet Pg. 383 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 10 SECTION 2 - MAPS Federal Way Public Schools has twenty-one elementary schools (grades K-5), two schools with a K-8 grade configuration, six middle school schools (grades 6-8), four high schools (grades 9-12) and four small secondary schools. The Federal Way Public Academy serves students in grades 6-10. The programs at Open Doors and Career Academy at Truman High School serves students in grades 9-12. In addition to these programs, TAF@Saghalie serves students in grades 6-12 who reside within the service area and the Employment and Transition Program (ETP) at the Norman Center serves 18-21 year old scholars. The Growth Management Act requires that a jurisdiction evaluate if the public facility infrastructure is in place to handle new housing developments. In the case of most public facilities, new development has its major impact on the facilities immediately adjacent to that development. School districts are different. If the district does not have permanent facilities available, interim measures must be taken until new facilities can be built or until boundaries can be adjusted to match the population changes to the surrounding facilities. It is important to realize that a single housing development does not require the construction of a complete school facility. School districts are required to project growth throughout the district and build or adjust boundaries based on growth throughout the district, not just around a single development. Adjusting boundaries requires careful consideration by the district and is not taken lightly. It is recognized that there is a potential impact on students who are required to change schools. Boundary adjustments impact the whole district, not just one school. The final map included represents the city and county boundaries which overlap with the district’s service areas. • City of Algona • City of Auburn • City of Des Moines • City of Federal Way • City of Kent • City of Milton • Unincorporated King County 4.Q.b Packet Pg. 384 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 11 MAP – CITY AND COUNTY JURISDICTIONS 4.Q.b Packet Pg. 385 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 12 SECTION 3 - SUPPORT DOCUMENTATION Building Capacities - The Education Program Portable Locations Student Forecast – 2020 through 2026 4.Q.b Packet Pg. 386 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 13 BUILDING CAPACITIES This Capital Facilities Plan establishes the District’s “standard of service” in order to ascertain the District’s current and future capacity. The Superintendent of Public Instruction establishes square footage guidelines for capacity, but these guidelines do not take into consideration the education program needs. In general, the District’s current target class size provides that the average class size for a standard classroom for grades K through 3 should be 17 students to comply with current legislation. In grades 4-5 the target is 25 students. For grades 6 to 12 the target class size is 26 students. Classrooms for students with Individualized Education Program (Special Education) needs are calculated at 12 seats per classroom. Historically, the District has used the OSPI square footage calculation as a baseline for capacity calculation and made adjustments for specific program needs. The District will continue to use this calculation for determining capacity at our middle and high schools. However, for elementary schools capacity will be calculated based on the number of classroom spaces and the number of students assigned to each classroom. Class Size Guidelines FWPS Historical “Standard of Service” HB2661/SHB2776 Enacted Law Square Footage Guideline Kindergarten 18.9 17 25-28 Grades 1-2 18.9 17 25-28 Grade 3 18.9 17 28 Grades 4-5 25 25 28 For the purposes of determining student capacity at individual schools, the following list clarifies adjustments to classroom spaces and the OSPI calculation. Special Education Resource Rooms: Each middle school requires the use of a standard classroom(s) for special education students requiring instruction to address specific disabilities. English as a Second Language Programs: Each middle school and high school requires the use of a standard classroom for students learning English as a second language. Middle School Computer Labs: Each middle school has computer labs, except Totem Middle School. Wireless access has been installed at all secondary schools. If additional classroom space is needed, these computer labs may be converted to mobile carts. 4.Q.b Packet Pg. 387 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 14 BUILDING CAPACITIES, continued High School Career Development and Learning Center (Resource) Room: Each high school provides special education resource room and career development classrooms for students requiring instruction to address specific disabilities. Preschool/ECEAP/Headstart: Our district currently offers preschool programs for both special needs & typically developing students at 9 elementary schools. We also have ECEAP and Headstart program at 10 sites (4 elementary schools, 1 middle school, 2 high schools, and 2 commercial sites). These programs decrease capacity at those schools. Alternative Learning Experience: Federal Way offers students the opportunity to participate in an Alternative Learning Experience through our Internet Academy. These students have never been included in the capacity calculation of unhoused students. 1418 Youth Reengagement: Federal Way offers students the opportunity to participate in 1418 Youth Reengagement Open Doors program. These students are housed at the Truman campus but are not currently included in the capacity calculation of unhoused students. 4.Q.b Packet Pg. 388 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 15 BUILDING CAPACITIES, continued 4.Q.b Packet Pg. 389 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 16 PORTABLE LOCATIONS The Washington State Constitution requires the State to provide each student a basic education. It is not an efficient use of District resources to build a school with a capacity for 500 students due to lack of space for 25 students when enrollment fluctuates throughout the year and from year to year. Portables are used as interim measures to house students when increasing population impacts a school attendance area. Portables may also be required to house students when new or changing programs require additional capacity. They also provide housing for students until permanent facilities can be financed and constructed. When permanent facilities become available, the portable(s) is either used for other purposes such as storage or child care programs, or moved to another school for an interim classroom. Some portables may not be fit to move due to age or physical condition. In these cases, the District may choose to buy new portables and surplus these unfit portables. With the launch of construction of new schools, a number of portables will be relocated, decommissioned, or sold. These numbers are not available at this time. The following page provides a list of the location of the portable facilities, used for educational facilities by Federal Way Public Schools. 4.Q.b Packet Pg. 390 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 17 4.Q.b Packet Pg. 391 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 18 STUDENT FORECAST Student enrollment projections are a basic component of budget development. Enrollment projections influence many of the financial estimates that go into budget preparation. The majority of staffing requirements are derived directly from the forecasted number of students. Allocations for instructional supplies and materials are also made on the basis of projected enrollment. Other expenditures and certain revenue projections are directly related to enrollment projections. Enrollment projections are completed annually in the Business Services Department. Projections must be detailed at various levels, district total, school-building totals, grade level and program level to include vocational and special education students. The basis of projections has been cohort survival analysis. Cohort survival is the analysis of a group that has a common statistical value (grade level) as it progresses through time. In a stable population the cohort would be 1.00 for all grades. This analysis uses historical information to develop averages and project the averages forward. This method does not trace individual students; it is concerned with aggregate numbers in each grade level. The district has used this method with varying years of history and weighted factors to study several projections. Because transfers in and out of the school system are common, student migration is factored into the analysis as it increases or decreases survival rates. Entry grades (kindergarten) are a unique problem in cohort analysis. The district collects information on birth rates within the district’s census tracts, and treats these statistics as a cohort for kindergarten enrollment in the appropriate years. The Federal Way School District is using various statistical methods for projecting student enrollments. The resultant forecasted enrollments are evaluated below. The first method is a statistical cohort analysis that produces ten distinct forecasts. These are forecast of enrollment for one year. The projections vary depending on the number of years of historical information and how they are weighted. A second method is a projection using an enrollment projection software package that allows the user to project independently at school or grade level and to aggregate these projections for the district level. The Enrollment MasterTM software provides statistical methods including trend line, standard grade progression (cohort) and combinations of these methods. This software produces a five-year projection of school enrollment. In February 2018, the District contracted a demographer to develop projections for the Federal Way School District. The report was complete in March 2018. The model used to forecast next year’s enrollment uses cohort survival rates to measure grade to grade growth, assumes market share losses to private schools (consistent with county-wide average), assumes growth from new housing or losses due to net losses from migration. This forecast was provided as a range of three projections. The long-range forecast provided with this report used a model with cohort survival rates and growth rates based on projected changes in the 5-19 age group for King County. 4.Q.b Packet Pg. 392 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 19 STUDENT FORECAST, continued Most of the methods used for long range enrollment reporting assume that enrollment is a constant percent of something else (e.g. population) or that enrollment will mirror some projected trend for the school-age population over time. The report included 5 different calculations to provide a range of possible projections for the District to the year 2026. This model produces a projection that is between 21,500 and 25,000 when applied to the low, medium and high range modes. This provides a reasonable range for long-range planning and is consistent with estimates from various models. Long-range projections that establish the need for facilities are a modification of the cohort survival method. The cohort method of analysis becomes less reliable the farther out the projections are made. The Federal Way School District long-range projections are studied annually. The study includes information from the jurisdictional demographers as they project future housing and population in the region. The long-range projections used by Federal Way Public Schools reflect a similar age trend in student populations as the projections published by the Office of Financial Management for the State of Washington. Near term projections assume some growth from new housing, which is offset by current local economic conditions. The District tracks new development from five permitting jurisdictions. Long range planning assumes a student yield from proposed new housing consistent with historical growth patterns. Growth Management requires jurisdictions to plan for a minimum of twenty years. The Federal Way School District is a partner in this planning with the various jurisdictions comprising the school district geography. These projections create a vision of the school district community in the future. In school year 2018-19, King County as a whole experienced unusual enrollment patterns. We continue to monitor this closely. 4.Q.b Packet Pg. 393 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 20 STUDENT FORECAST, continued 4.Q.b Packet Pg. 394 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 21 SECTION 4 – KING COUNTY, CITY OF FEDERAL WAY, AND CITY OF KENT IMPACT FEE CALCULATIONS Capacity Summaries Site & Construction Costs Allocations Student Generation Rates Impact Fee Calculations Reference to Impact Fee Calculations 4.Q.b Packet Pg. 395 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 22 CAPACITY SUMMARIES All Grades, Elementary, Middle School, and High Schools The Capacity Summaries combine Building Capacity information, Portable Capacity information and the Student Forecast information. The result demonstrates the requirements for new or remodeled facilities and why there is a need for the District to use temporary facilities or interim measures. The District has recently adjusted its capacity calculation method for Elementary schools to better show capacity needed to comply with the K-3 Class Size Reduction. This adjustment is also shown in the portable capacity calculation. In order to allow for flexibility in portable usage the District will use an average class size calculation of 21 for each Elementary portable and an average class size of 25 for each Middle and High School portable. The information is organized with a page summarizing the entire District, and then evaluating capacity vs. number of students at elementary, middle school, and high school levels individually. The notes at the bottom of each spreadsheet provide information about what facilities are in place each year. 4.Q.b Packet Pg. 396 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 23 CAPACITY SUMMARIES, Continued Capacity Summary – All Grades 4.Q.b Packet Pg. 397 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 24 CAPACITY SUMMARIES, Continued Capacity Summary – Elementary Schools 4.Q.b Packet Pg. 398 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 25 CAPACITY SUMMARIES, Continued Capacity Summary – Middle Schools 4.Q.b Packet Pg. 399 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 26 CAPACITY SUMMARIES, Continued Capacity Summary – High Schools 4.Q.b Packet Pg. 400 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 27 IMPACT FEE CALCULATIONS Single and Multi-Family Residences Each jurisdiction that imposes school impact fees requires that developers pay these fees to help cover a share of the impact of new housing developments on school facilities. To determine an equitable fee throughout unincorporated King County, a formula was established. This formula can be found in King County Code 21A and was substantially adopted by the City of Auburn, Federal Way and Kent. The formula requires the District to establish a "Student Generation Factor" which estimates how many students will be added to a school district by each new single or multi-family unit and to gather some standard construction costs, which are unique to that district. Impact Fee Calculation On page 30, the 2019 variables for the calculation of the Impact Fee for single family and multi-family units based on King County Code 21A and the Growth Management Act, generate the results below: Plan Year 2019 Plan Year 2020 Single Family Units $7,221 $5,035 Multi-Family Units $19,454 $20,768 Mixed-Use Residential 1 $9,727 $10,384 Impact Fee Calculation - King County Code 21A The Impact Fees have changed as a result of changes in several factors. The updates made to the variables in the Impact Fee calculation, generate a change in the Impact Fee between the 2019 Capital Facilities Plan and the 2020 Capital Facilities Plan. A summary of these changes can be found on page 32 and a year over year comparison of formula variables can be found on page 33. 1 In accordance with the City of Federal Way Ordinance No. 95-249. 4.Q.b Packet Pg. 401 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 28 IMPACT FEE CALCULATIONS, continued Impact Fee Calculations 4.Q.b Packet Pg. 402 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 29 REFERENCES TO IMPACT FEE CALCULATIONS SCHOOL ACQUISITION COST The district purchased the Norman Center to house the Employment Transition Program and to allow for the expansion of the ECEAP program. The purchase and use of this site increased our high school permanent capacity by 51 students. This cost is removed for 2020 because the last payment is due December 2019. SCHOOL CONSTRUCTION COST With voter approval of the $450,000,000 bond package, design work is underway for six of the approved projects. Anticipated construction budgets (based on the Maximum Allowable Construction Cost or MACC) have been updated to reflect the current construction market, and capacity has been fine-tuned. In addition, a credit for the cost of new construction is incorporated to recognize the K-3 Class Size Reduction Grant obtained by Federal Way Public Schools. It is estimated this $23 million grant will be reimbursed in six equal payments – a portion for each of the six schools serving K-3 students. The following table outlines the facility cost included in the impact fee calculation: Elementary Schools Lake Grove Mirror Lake Star Lake Wildwood Elementary TOTAL Permanent Capacity 353 404 387 472 1616 New Capacity 600 600 525 600 2325 Increased Capacity as % 43.9% MACC $29,482,200 $30,226,700 $29,854,450 $29,333,300 $118,896,650 Proportionate Share $ 52,164,434 K-3 Class Size Credit ($ 11,598,151) Net Proportionate Share $ 40,566,283 Two additional projects are within this horizon, but not yet included – Olympic View K-8 and Mark Twain Elementary. These costs will be incorporated into future Capital Facilities Plans. Current Middle School capacity calculations do not reflect unhoused students, so no costs associated with Illahee Middle School or Totem Middle School are included. 4.Q.b Packet Pg. 403 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 30 Consistent with the capacity calculations described earlier, the District uses the OSPI square footage calculation for determining capacity at our secondary schools. Based on this methodology, the following construction costs for Thomas Jefferson High School are allocated as the proportionate share: REFERENCES TO IMPACT FEE CALCULATIONS, continued Square Footage Capacity at 130 sq. ft. Current: 179,119 1378 Planned: 210,000 1615 Increased Capacity 237 Increase as % 17.24% MACC $102,443,200 Proportionate Share $ 17,661,713 The District will use the above formulas created as a base for future Capital Facilities Plans during the life of the current bond authorization. The capacity of these schools may vary from year to year as programs are added or changed and construction cost may increase over time. FACILITIES CAPACITY Permanent Facility Capacity: Changes to the Building Program Capacities calculation are found on page 15. Capacity Summaries: The changes in the Capacity Summary are a reflection of the changes in the capacities and student forecast. New schools and increased capacity at current buildings are shown as increases to capacity. Capacity Summaries are found on pages 22-26. Student Generation Factor Analysis: Federal Way Public Schools student generation factor was determined separately for single-family units and multi-family units. The factors used in the 2019 Capital Facilities Plan were derived using actual generation factors from single-family units and multi-family units that were constructed in the District in the last five (5) years and can be found on the next page Temporary Facility Cost: The list of portables reflects the movement of portables between facilities or new portables purchased. Portable Locations can be found on pages 16 and 17. 4.Q.b Packet Pg. 404 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 31 Single Family Student Generation Number of Number of Number of Number of Elementary Middle School High School Total Single Family Elementary Middle School High School Student Student Student Student DEVELOPMENT Dwellings Students Students Students Factor Factor Factor Factor 18-Retreat Meadows 6 4 1 2 0.5714 0.1429 0.2857 1.0000 18-Wyncrest II 26 2 0 4 0.2857 0.0000 0.5714 0.8571 18-Soundview Manor 7 4 6 4 0.5714 0.8571 0.5714 1.9999 17-Eagle Manor 12 4 1 0 0.3333 0.0833 0.0000 0.4166 17-Lakehaven Estates 13 1 1 1 0.0769 0.0769 0.0769 0.2307 17-Hibbford Glen 15 2 0 4 0.1333 0.0000 0.2667 0.4000 17-Vista Pointe 105 15 6 8 0.1429 0.0571 0.0762 0.2762 16-Jefferson Place 11 4 0 0 0.3636 0.0000 0.0000 0.3636 16-Star Lake East 30 8 7 6 0.2667 0.2333 0.2000 0.7000 15-Swan Song 29 12 6 8 0.1053 0.0526 0.0702 0.2281 15-Wynstone East 114 10 5 14 0.0877 0.0439 0.1228 0.2544 Total 368 66 33 51 Student Generation*0.1793 0.0897 0.1386 0.4076 Multi-Family Student Generation - City of Federal Way Number of Number of Number of Number of Elementary Middle School High School Total Multi Family Elementary Middle School High School Student Student Student Student DEVELOPMENT Dwellings Students Students Students Factor Factor Factor Factor (17) Uptown Square 308 138 71 77 0.4481 0.2305 0.2500 0.9286 (17) Kitt's Corner 216 170 59 65 0.7870 0.2731 0.3009 1.3611 (16) Kandila Townhomes 27 4 8 1 0.1481 0.2963 0.0370 0.4815 (15) Park 16 293 182 110 120 0.6212 0.3754 0.4096 1.4061 Total 844 494 248 263 Student Generation*0.5853 0.2938 0.3116 1.1908 * Student Generation rate is based on totals. STUDENT GENERATION RATES New Construction in Prior 5 Years 4.Q.b Packet Pg. 405 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : FEDERAL WAY PUBLIC SCHOOLS 2020 CAPITAL FACILITIES PLAN 32 IMPACT FEE CALCULATION CHANGES FROM 2019 TO 2020 4.Q.b Packet Pg. 406 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive This document is published by the Business Services Department of the Federal Way Public Schools. May 2019 In an environment of high expectations, high support, and no excuses, the staff of Federal Way Public Schools will continually learn, lead, utilize data, and collaborate to ensure our scholars have a voice, a dream, and a bright future. 4.Q.b Packet Pg. 407 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive CAPITAL FACILITIES PLAN 2019 through 2025 Adopted by the Auburn School District Board of Directors June 24, 2019 Auburn School District No. 408 4.Q.b Packet Pg. 408 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Ray Vefik Laura Theimer Laurie Bishop (253) 931-4900 City of Pacific City of Algona City of Kent City of Black Diamond Dr. Alan Spicciati, Superintendent BOARD of DIRECTORS Ryan Van Quill Robyn Mulenga 915 Fourth Street NE Auburn, Washington 98002 Unincorporated King County City of Auburn Serving Students in: 4.Q.b Packet Pg. 409 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Section I Executive Summary ……………………Page 1 Section II Enrollment Projections…………………Page 6 Section III Standard of Service……………………Page 8 Section IV Inventory of Facilities……………………Page 16 Section V Pupil Capacity……………………………Page 20 Section VI Capital Construction Plan………………Page 23 Section VII Impact Fees………………………………Page 27 Section VIII Appendices…………………………..…Page 31 Appendix A.1 - Student Enrollment Projections Page 32 Appendix A.2 - Capital Facilities Plan Projections Page 45 Appendix A.3 - Student Generation Survey Page 50 Table of Contents 4.Q.b Packet Pg. 410 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section I Executive Summary 4.Q.b Packet Pg. 411 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 2 Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 I. Executive Summary This six-year Capital Facilities Plan (the “Plan”) has been prepared by the Auburn School District (the “District”) as the District’s principal planning document, in compliance with the requirements of Washington’s Growth Management Act and the adopted ordinances of the counties and cities served by the District. This Plan was prepared using data available in the spring of 2019. This Plan is consistent with prior long-term capital facilities plans adopted by the District. However, this Plan is not intended to be the sole plan for all of the District’s needs. The District may prepare interim and periodic long-range Capital Facilities Plans consistent with Board Policies and actions, taking into account a longer or a shorter time period; other factors and trends in the use of facilities; and other needs of the District as may be required. However, any such plan or plans will be consistent with this six-year Capital Facilities Plan. To enable the collection of impact fees in the unincorporated areas of King County and within the City of Auburn and City of Kent; the King County Council, the City of Auburn and the City of Kent will adopt this Plan by reference as part of each jurisdiction’s respective comprehensive plan. To enable the collection of impact fees in the Cities of Algona, Pacific, and Black Diamond, these municipalities must also adopt this Plan and adopt school impact fee ordinances. Pursuant to the requirements of the Growth Management Act and the local ordinances, this Plan will be updated on an annual basis, and any changes in the fee schedule(s) adjusted accordingly. The Plan establishes the District’s “standard of service” in order to ascertain the District’s current and future capacity. While the State Superintendent of Public Instruction establishes square footage guidelines for capacity, those guidelines do not account for the local program needs of the District. The Growth Management Act and the school impact fee ordinance authorize the District to define its standard of service based on the District’s specific needs. In general, the District’s current standard provides that class size for grades K-3 should not exceed 17 students and class size for grades 4-5 should not exceed 25 students. When averaged over the six elementary grades, this computes to 19.67 students per classroom. Class size for grades 6-12 should not exceed 30 students, with some subject areas restricted to lesser numbers. Decisions by current legislative actions may create the need for additional classrooms. (See Section III for more specific information.) The capacity of the schools in the District is calculated based on this standard of service and the existing inventory of facilities including transitional classrooms. The District’s 2018-19 capacity was 14,226. The actual number of individual students was 16,949 as of October 1, 2018. (See Section V for more specific information.) 4.Q.b Packet Pg. 412 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 3 The Capital Construction Plan shown in Section VI addresses the additions and proposed modernization to the District’s existing facilities. The plan includes the replacement of five elementary schools and one middle school, construction of two new elementary schools, and acquisition of future school sites to accommodate growth. The new facilities are required to meet the projected elementary school class size reductions mandated by the State of Washington and student population increases generated by the large development areas within the Auburn School District. Three areas that have significant impact on the school district are the Lakeland South, Lea Hill, and the Auburn west hill and valley areas of the district. There are other pockets of development that impact the District as well. The District completed a comprehensive review of all district facilities in October 2008. A Steering Committee made recommendations to the Board for capital improvements to existing facilities and replacement of seven schools over the next ten years. These recommendations led to a capital improvements levy and a bond issue that was placed on the ballot in March 2009. Both ballot measures were unsuccessful in March. The Board determined to rerun only the capital improvements levy in November 2009, which the voters approved. In the fall of 2011, the Board determined to move forward with the Auburn High School Modernization and Reconstruction Project and placed the project before the voters in February of 2012. The bond issue was supported by the community at nearly 57% approval rate, but was short of the super majority requirement of 60%. In March of 2012, the Board determined to rerun the bond in November of 2012. In November 2012, the bond passed at 62%. The project was completed during the summer of 2016. In the spring of 2016, the Board determined to move forward with the replacement of six schools and the construction of two new elementary schools. The project was placed before the voters in November 2016 and the bond passed at 62.83%. The first of the projects, the replacement of Olympic Middle School, started construction in May 2018 and will open in Fall 2019. Construction of new Elementary School #15 started in May 2019 and construction for the replacement of Dick Scobee Elementary School will start in June 2019. The School Impact Fee Ordinances adopted by King County, the City of Auburn and the City of Kent provide for the assessment of impact fees to assist in meeting some of the fiscal impacts incurred by a district experiencing growth and development. Section VII sets forth the proposed school impact fees for single family and multi-family dwelling units. The student generation factors have been developed using the students who actually attend school in the Auburn School District from single family and multi-family developments constructed in the last five years. There have been dramatic changes in the student generation factors for single and multi-family in the past five years. The District plans to carefully monitor the numbers over the next several years to determine if this is a trend or an anomaly. The method of collecting the data is with the use of GIS mapping software, data from King County and Pierce County GIS, data from Davis Demographics and integration of the mapping with student data from the District’s student data system. This method gives the District actual student generation numbers for each grade span for identified developments. This data is contained in Appendix A.3. 4.Q.b Packet Pg. 413 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 EXECUTIVE SUMMARY 4 Listed below is a summary level outline of the changes from the 2018 Capital Facilities Plan that are a part of the 2019 Plan. The changes are noted by Section for ease of reference. Section I Executive Summary A. Updated to reflect new information within the Plan. B. Summary level list of changes from previous year. Section II Enrollment Projections A. Updated projections. See Appendices A.1 & A.2. Section III Standard of Service A. Updated to reflect current number of classrooms allocated to non-standard classroom uses. Section IV Inventory of Facilities A. Add 4 portables at Lea Hill Elementary School. B. Add 1 portable at Ilalko Elementary School. C. Add 1 portable at Mt. Baker Middle School. D. Add 2 portables at Rainier Middle School. E. Remove 7 portables from Dick Scobee Elementary School. F. Remove 1 portable from Pioneer Elementary School. Section V Pupil Capacity The eight portables to be relocated in July 2019 are needed to accommodate enrollment increases. 4.Q.b Packet Pg. 414 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 EXECUTIVE SUMMARY 5 Impact Fees CHANGES TO IMPACT FEE DATA ELEMENTS 2018 to 2019 CPF CPF 2018 2019 EXPLANATION Student Generation Factors Single Family Consistent with King County Ordinance 11621, Elementary 0.2340 0.2370 Student Generation Factors are calculated Middle School 0.0970 0.0960 by the school district based on district Sr. High 0.1230 0.1280 records of average actual student generation Multi-Family rates for new developments constructed Elementary 0.2190 0.3820 over the last five years. Middle School 0.1070 0.1530 Sr. High 0.1060 0.1510 School Construction Costs Elementary $60,200,000 $60,200,000 Site Acquisition Costs Cost per acre $344,240 $385,083 Updated estimate based on 10% annual inflation Area Cost Allowance Boeckh Index $225.97 $225.97 Updated to current OSPI schedule. (July 2018) Match % - State 64.99%64.99%Updated to current OSPI schedule (May 2018) Match % - District 35.01%35.01%Computed District Average AV Single Family $373,974 $366,092 Updated from March 2019 King County Dept of Assessments data. Multi-Family $139,135 $161,495 Updated from March 2019 King County Dept of Assessments data using average AV for apartments and condominiums. Debt Serv Tax Rate $2.41 $2.05 Current Fiscal Year GO Bond Int Rate 3.27%4.09%Current Rate (Bond Buyers 20 Index 3-14) Section VIII Appendices Appendix A.1 - Updated enrollment projections from October 1, 2018 Appendix A.2 - Updated enrollment projections with anticipated buildout schedule from April 2019 Appendix A.3 - Student Generation Survey April 2019 DATA ELEMENTS From new school construction cost estimate in April 2019. 4.Q.b Packet Pg. 415 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section II Enrollment Projections 4.Q.b Packet Pg. 416 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 ENROLLMENT PROJECTIONS 7 The Auburn School District uses a modified cohort survival model to project future enrollment for all of the District's operations. Table II.1 is an extract from the comprehensive projection model found in Appendix A.2 titled "CAPITAL FACILITIES PLAN Enrollment Projections". This Table shows the anticipated enrollment for the next six years based on the previous six year history of the District under the assumptions set forth in the comprehensive projections, Appendix A.1, and the projection for additional students generated from new developments in the district as shown in Appendix A.2. TABLE ASD ENROLLMENT II.1 PROJECTIONS (April 2019) 2018-19 2019-20 2020-21 2021-22 2022-23 2023-2024 2024-2025 GRADE Actual Projected Projected Projected Projected Projected Projected KDG 1272 1300 1327 1355 1382 1410 1438 1 1290 1316 1343 1371 1399 1426 1454 2 1311 1312 1337 1365 1393 1420 1448 3 1276 1325 1326 1352 1379 1407 1435 4 1378 1303 1352 1353 1379 1406 1434 5 1345 1395 1320 1369 1370 1396 1423 K - 5 7872 7951 8005 8165 8302 8465 8632 6 1275 1345 1395 1320 1369 1369 1395 7 1231 1296 1366 1416 1341 1390 1391 8 1213 1245 1310 1380 1430 1355 1404 6 - 8 3719 3886 4071 4116 4140 4114 4190 9 1372 1385 1417 1482 1552 1602 1527 10 1313 1386 1399 1430 1496 1565 1615 11 1296 1297 1369 1383 1414 1480 1549 12 1377 1356 1357 1429 1443 1474 1540 9 - 12 5358 5424 5542 5724 5905 6121 6231 TOTALS 16,949 17,261 17,618 18,005 18,347 18,700 19,053 GRADES K-12 Actual Projected Projected Projected Projected Projected Projected K-5 7872 7951 8005 8165 8302 8465 8632 6-8 3719 3886 4071 4116 4140 4114 4190 9-12 5358 5424 5542 5724 5905 6121 6231 K-12 16,949 17,261 17,618 18,005 18,347 18,700 19,053 4.Q.b Packet Pg. 417 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section III Standard of Service 4.Q.b Packet Pg. 418 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 9 The School Impact Fee Ordinances adopted by King County, the City of Auburn and the City of Kent indicate that each school district must establish a "Standard of Service" in order to ascertain the overall capacity to house its projected student population. The Superintendent of Public Instruction establishes square footage "capacity" guidelines for computing state funding support. The fundamental purpose of the SPI guidelines is to provide a vehicle to equitably distribute state matching funds for school construction projects. By default these guidelines have been used to benchmark the district's capacity to house its student population. The SPI guidelines do not make adequate provision for local district program needs, facility configurations, emerging educational reform, or the dynamics of each student's educational program. The Auburn School District Standard of Service addresses those local considerations that require space in excess of the SPI guidelines. The effect on the space requirements for both permanent and relocatable facilities is shown below for each grade articulation pattern. Conditions that may result in potential space needs are provided for information purposes without accompanying computations. OVERVIEW The Auburn School District operates fourteen elementary schools housing 7,872 students in grades K through 5. The four middle schools house 3,719 students in grades 6 through 8. The District operates three comprehensive senior high schools and one alternative high school, housing 5,358 students in grades 9 through 12. CLASS SIZE The number of pupils per classroom determines the number of classrooms required to house the student population. Specialists create additional space needs. Class sizes are subject to collective bargaining agreements. Changes to class size agreements can have significant impact on available space. The current pupil/teacher limit across all elementary programs is an average of 19.67 students per teacher. Consistent with this staffing limit, room capacities are set at 19.67 students per room at grades K - 5. At grades 6 - 12 the limit is set at 30 students per room. The SPI space allocation for each grade articulation level, less the computed reduction for the Auburn School District Standard of Service, determines the District's capacity to house projected pupil populations. These reductions are shown below by grade articulation level. STRUCTURED LEARNING FOR DEVELOPMENTALLY DISABLED SPECIAL EDUCATION The Auburn School District operates a structured learning program for students with moderate to severe disabilities at the elementary school level which currently uses 14 classrooms to provide for 105 students. The housing requirements for this program are provided for in the SPI space guidelines. No loss of capacity is expected unless population with disabilities grows at a disproportionate rate compared to total elementary population. PATHWAYS SPECIAL EDUCATION The Auburn School District operates an adaptive behavior program for students with behavior disabilities at the elementary school level. The program uses two classrooms to provide for 21 students. The housing requirements for this program exceed the SPI space allocations. (Two classrooms @ 19.67 - 11 = 8.67) Loss of Permanent Capacity 2 rooms @ 8.67 each =(17) Loss of Temporary Capacity 0 rooms @ 8.67 each =0 Total Capacity Loss =(17) ELEMENTARY SCHOOLS 4.Q.b Packet Pg. 419 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 10 SPECIAL EDUCATION RESOURCE ROOMS The Auburn School District operates a resource room program at the elementary level for special education students requiring instruction to address their specific disabilities. Seventeen standard classrooms are required to house this program. The housing requirements for this program exceed the SPI space guidelines. Continued loss of capacity is expected as growth in program is larger than the total elementary population. Loss of Permanent Capacity 9 (17-8) rooms @ 19.67 each =(177) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(177) NATIVE AMERICAN RESOURCE ROOM The Auburn School District operates one resource room to support the education of Native American students at the elementary level. One standard classroom is fully dedicated to serve these students. Loss of Permanent Capacity 1 room @ 19.67 each =(20) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(20) EARLY CHILDHOOD SPECIAL EDUCATION The Auburn School District operates a pre-school program for young children below age five with disabilities. This program is housed at seven different elementary schools and currently uses 12 standard classrooms. The housing requirements for this program are not provided for in the SPI space guidelines. Loss of Permanent Capacity 12 rooms @ 19.67 each =(236) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(236) READING LABS The Auburn School District operates a program for students needing remediation and additional language arts instruction. These programs utilize non-standard classroom spaces if available in each elementary school. Four elementary schools do not have non-standard rooms available, thus they are housed in a standard classroom. The housing requirements for this program are not provided for in the SPI space guidelines. Loss of Permanent Capacity 4 rooms @ 19.67 each =(79) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(79) MUSIC ROOMS The Auburn School District elementary music programs require one acoustically-modified classroom at each school for music instruction. The housing requirements are not provided for in the SPI space guidelines. Loss of Permanent Capacity 14 rooms @ 19.67 each =(275) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(275) 4.Q.b Packet Pg. 420 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 11 ENGLISH LANGUAGE LEARNERS PROGRAM The Auburn School District operates pullout programs at the elementary school level for students learning English as a second language. This program requires 30 standard classrooms that are not provided for in the SPI space guidelines. Loss of Permanent Capacity 30 rooms @ 19.67 each =(590) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(590) SECOND GRADE TOSA PROGRAM The Auburn School District provides a TOSA reading specialist program for eight highly-impacted elementary schools. This pullout model provides direct instruction to students who are not at grade level and do not receive other services. This program requires eight standard classrooms that are not provided for in the SPI space guidelines. Loss of Permanent Capacity 8 rooms @ 19.67 each =(157) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(157) ELEMENTARY LEARNING SPECIALIST PROGRAM The Auburn School District provides a learning specialist program to increase literacy skills for first and second graders. This program model was originally created from the I-728 funds and currently has the specialist going into existing teacher classrooms, as well as pulling out students into designated classrooms. The district is utilizing classrooms at all fourteen elementary schools. Loss of Permanent Capacity 14 rooms @ 19.67 each =(275) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(275) EARLY CHILDHOOD EDUCATION ASSISTANCE PROGRAM The Auburn School District operates an ECEAP program for 246 pre-school aged children in twelve sections of half-day length and one full-day program. The program is housed at three elementary schools and three off-site locations and utilizes three standard elementary classrooms and four additional classroom spaces and four auxiliary office spaces. The housing requirements for this program are not provided for in the SPI space guidelines. Loss of Permanent Capacity 7 rooms @ 19.67 each =(138) Loss of Temporary Capacity 0 rooms @ 19.67 each =0 Total Capacity Loss =(138) 4.Q.b Packet Pg. 421 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 12 SPECIAL EDUCATION RESOURCE ROOMS The Auburn School District operates a resource room program for each grade at the middle school level. This is to accommodate special education students needing remedial instruction to address their specific disabilities. Ten classrooms are required at the middle school level to provide for approximately 290 students. The housing requirements for this program are not entirely provided for in the SPI space guidelines. PATHWAYS SPECIAL EDUCATION The Auburn School District offers a self-contained program for students with moderate to severe behavior disabilities. The program is housed at one of the middle schools and uses two classrooms. One of the two classrooms for this program are provided for in the SPI space allocations. Loss of Permanent Capacity 1 rooms @ 30 each =(30) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (30) STRUCTURED LEARNING CENTER AND DEVELOPMENTALLY DISABLED SPECIAL EDUCATION The Auburn School District operates four structured learning classrooms at the middle school level for students with moderate to severe disabilities. Two of the four classrooms for this program are provided for in the SPI space allocations. Loss of Permanent Capacity 2 rooms @ 30 each =(60) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (60) NATIVE AMERICAN RESOURCE ROOM The Auburn School District operates one resource room to support the education of Native American students at the middle school level. One standard classroom is fully dedicated to serve these students. Loss of Permanent Capacity 1 room @ 30 each =(30) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (30) ENGLISH LANGUAGE LEARNERS PROGRAM The Auburn School District operates a pullout program at the middle school level for English Language Learner students. This program requires eight standard classrooms that are not provide for in the SPI space guidelines. Loss of Permanent Capacity 8 rooms @ 30 each =(240) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (240) ROOM UTILIZATION The Auburn School District provides a comprehensive middle school program that includes elective options in special interest areas. Facilities to accommodate special interest activities are not amenable to standard classroom usage. The district averages 95% utilization of all available teaching stations. SPI Report #3 dated 12/14/11 identifies 148 teaching stations available in the mid-level facilities. The utilization pattern results in a loss of approximately 8 teaching stations. Loss of Permanent Capacity 8 rooms @ 30 each =(240) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (240) MIDDLE SCHOOLS 4.Q.b Packet Pg. 422 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 13 NATIVE AMERICAN RESOURCE ROOM The Auburn School District operates one resource room to support the education of Native American students at the high school level. One standard classroom is fully dedicated to serve these students. Loss of Permanent Capacity 1 room @ 30 each =(30) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (30) SENIOR HIGH COMPUTER LABS The Auburn School District support standard allows for one open computer lab at each of the senior high schools. The housing requirements for this program are not provided for in the SPI space guidelines. Loss of Permanent Capacity 4 rooms @ 30 each =(120) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (120) ENGLISH LANGUAGE LEARNERS PROGRAM The Auburn School District operates a pullout program at three comprehensive high schools for English Language Learner students. This program requires nine standard classrooms that are not provided for in the SPI space guidelines. Loss of Permanent Capacity 9 rooms @ 30 each =(270) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (270) PATHWAYS SPECIAL EDUCATION The Auburn School District offers a self-contained program for students with moderate to severe behavior diabilities. The program is housed at one of the high schools and uses one classroom. The housing requirements for this program are not provided for in the SPI space allocations. Loss of Permanent Capacity 1 room @ 30 each =(30) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (30) STRUCTURED LEARNING CENTER PROGRAM The Auburn School District operates eleven structured learning center classrooms for students with moderate to severe disabilities. This program is housed at two high schools requiring standard classrooms that are not provided for in the SPI space guidelines. Loss of Permanent Capacity 11 rooms @ 30 each =(330) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (330) SENIOR HIGH SCHOOLS 4.Q.b Packet Pg. 423 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 STANDARD OF SERVICE 14 SPECIAL EDUCATION RESOURCE ROOMS The Auburn School District operates a resource room program at the senior high level for special education students requiring instruction to address their specific learning disabilities. The current high school program requires 15 classrooms to provide program to meet educational needs of the students. The SPI space guidelines provide for one of the 15 teaching stations. Loss of Permanent Capacity 14 rooms @ 30 each =(420) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (420) PERFORMING ARTS CENTERS Auburn High School includes 25,000 square feet used exclusively for a Performing Arts Center. The SPI Inventory includes this space when computing unhoused student capacity. This space was not intended for, nor is it usable for, classroom instruction. It was constructed to provide a community center for the performing arts. Using SPI capacity guidelines, 25,000 square feet computes to 208 unhoused students or 8.33 classrooms. Loss of Permanent Capacity 8.33 rooms @ 30 each =(250) ROOM UTILIZATION The Auburn School District provides a comprehensive high school program that includes numerous elective options in special interest areas. Facilities to accommodate special interest activities are not amenable to standard classroom usage. The district averages 95% utilization of all available teaching stations. There are 185 teaching stations available in the senior high facilities. The utilization pattern results in a loss of approximately 10 teaching stations. Loss of Permanent Capacity 10 rooms @ 30 each =(300) Loss of Temporary Capacity 0 rooms @ 30 each =0 Total Capacity Loss (300) STANDARD OF SERVICE COMPUTED TOTALS ELEMENTARY Loss of Permanent Capacity (1,965) Loss of Temporary Capacity 0 Total Capacity Loss (1,965) MIDDLE SCHOOL Loss of Permanent Capacity (600) Loss of Temporary Capacity 0 Total Capacity Loss (600) SENIOR HIGH Loss of Permanent Capacity (1,750) Loss of Temporary Capacity 0 Total Capacity Loss (1,750) TOTAL Loss of Permanent Capacity (4,315) Loss of Temporary Capacity 0 Total Capacity Loss (4,315) 4.Q.b Packet Pg. 424 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section IV Inventory of Facilities 4.Q.b Packet Pg. 425 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 INVENTORY OF FACILITIES 17 Table IV.1 shows the current inventory of permanent district facilities and their OSPI rated capacities. Table IV.2 shows the number and location of each portable unit by school. The district uses relocatable facilities to: 1. provide interim housing in school attendance areas uniquely impacted by increasing school populations that would otherwise require continual redistricting, 2. make space available for changing program requirements and offerings determined by unique student needs, and 3. provide housing to cover district needs until permanent facilities can be financed and constructed. Relocatable facilities are deemed to be interim, stop gap measures that often place undesirable stress on existing physical plants. Core facilities (i.e. gymnasiums, restrooms, kitchens, labs, lockers, libraries, etc.) are not of sufficient size or quantity to handle the increased school population served by adding relocatable classrooms. District School Facilities Building Capacity Acres Address Elementary Schools Washington Elementary 494 5.33 20 E Street Northeast, Auburn WA, 98002 Terminal Park Elementary 415 6.09 1101 D Street Southeast, Auburn WA, 98002 Dick Scobee Elementary 484 8.90 1031 14th Street Northeast, Auburn WA, 98002 Pioneer Elementary 441 8.40 2301 M Street Southeast, Auburn WA, 98002 Chinook Elementary 461 10.99 3502 Auburn Way South, Auburn WA, 98092 Lea Hill Elementary 450 20.24 30908 124th Avenue Southeast, Auburn WA, 98092 Gildo Rey Elementary 566 10.05 1005 37th Street Southeast, Auburn WA, 98002 Evergreen Heights Elem. 463 10.10 5602 South 316th, Auburn WA, 98001 Alpac Elementary 505 10.68 310 Milwaukee Boulevard North, Pacific WA, 98047 Lake View Elementary 581 16.44 16401 Southeast 318th Street, Auburn WA, 98092 Hazelwood Elementary 594 13.08 11815 Southeast 304th Street, Auburn WA, 98092 Ilalko Elementary 592 14.23 301 Oravetz Place Southeast, Auburn WA, 98092 Lakeland Hills Elementary 594 12.00 1020 Evergreen Way SE, Auburn WA, 98092 Arthur Jacobsen Elementary 614 10.02 29205 132nd Street SE, Auburn WA, 98092 ELEMENTARY CAPACITY 7,254 Middle Schools Cascade Middle School 837 16.94 1015 24th Street Northeast, Auburn WA, 98002 Olympic Middle School 996 17.45 839 21st Street SE, Auburn WA, 98002 Rainier Middle School 843 25.54 30620 116th Avenue Southeast, Auburn WA, 98092 Mt. Baker Middle School 837 30.00 620 37th Street Southeast, Auburn WA, 98002 MIDDLE SCHOOL CAPACITY 3,513 Senior High Schools West Auburn HS 233 5.26 401 West Main Street, Auburn WA, 98001 Auburn HS 2,127 23.74 711 East Main Street, Auburn WA, 98002 Auburn Riverside HS 1,387 35.32 501 Oravetz Road, Auburn WA, 98092 Auburn Mountainview HS 1,443 39.42 28900 124th Ave SE, Auburn WA, 98092 HIGH SCHOOL CAPACITY 5,190 TOTAL CAPACITY 15,957 Table Permanent Facilities IV.1 @ OSPI Rated Capacity (March 2019) 4.Q.b Packet Pg. 426 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 4.Q.b Packet Pg. 427 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 INVENTORY OF FACILITIES 19 TABLE TEMPORARY/RELOCATABLE IV.2 FACILITIES INVENTORY (June 2019) Elementary Location 2019-20 2020-21 2021-22 2022-2023 2023-2024 2024-2025 2025-2026 Washington 6 6 8 9 9 9 9 Terminal Park 7 7 7 0 0 0 0 Dick Scobee 0 0 0 0 0 0 0 Pioneer 5 0 0 0 0 0 0 Chinook 6 6 0 0 0 0 0 Lea Hill 13 13 0 0 0 0 0 Gildo Rey 7 8 9 9 9 9 9 Evergreen Heights 4 4 4 4 4 4 4 Alpac 8 8 9 9 9 9 9 Lake View 2 2 2 2 2 2 2 Hazelwood 2 3 4 4 4 4 4 Ilalko 7 7 7 8 8 8 8 Lakeland Hills Elementary 7 7 7 7 7 7 7 Arthur Jacobsen Elementary 4 6 6 6 6 6 6 TOTAL UNITS 78 77 63 58 58 58 58 TOTAL CAPACITY 1,534 1,515 1,239 1,141 1,141 1,141 1,141 Middle School Location 2019-20 2020-21 2021-22 2022-2023 2023-2024 2024-2025 2025-2026 Cascade 0 0 3 4 4 4 4 Olympic 0 0 2 3 3 3 3 Rainier 7 7 8 9 9 9 9 Mt. Baker 10 10 10 11 11 11 11 TOTAL UNITS 17 17 23 27 27 27 27 TOTAL CAPACITY 510 510 690 810 810 810 810 Sr. High School Location 2019-20 2020-21 2021-22 2022-2023 2023-2024 2024-2025 2025-2026 West Auburn 0 0 0 0 0 0 0 Auburn High School 0 0 2 3 3 3 3 Auburn High School - *TAP 1 1 1 1 1 1 1 Auburn Riverside 13 13 14 14 14 14 14 Auburn Mountainview 4 5 8 8 8 8 8 TOTAL UNITS 18 19 25 26 26 26 26 TOTAL CAPACITY 540 570 750 780 780 780 780 *TAP - Transition Assistance Program for 18-21 year old students with special needs. COMBINED TOTAL UNITS 113 113 111 111 111 111 111 COMBINED TOTAL CAPACITY 2,584 2,595 2,679 2,731 2,731 2,731 2,731 4.Q.b Packet Pg. 428 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section V Pupil Capacity 4.Q.b Packet Pg. 429 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 PUPIL CAPACITY 21 While the Auburn School District uses the SPI inventory of permanent facilities as the data from which to determine space needs, the District's educational program requires more space than that provided for under the formula. This additional square footage is converted to numbers of pupils in Section III, Standard of Service. The District's capacity is adjusted to reflect the need for additional space to house its programs. Changes in the capacity of the district recognize new funded facilities. The combined effect of these adjustments is shown on Line B in Tables V.1 and V.2 below. Table V.1 shows the Distict's capacity with relocatable units included and Table V.2 without these units. Table V.1 2019-20 2020-21 2021-22 2022-23 2023-24 2024-2025 2025-2026 A.SPI Capacity 15,957 15,957 16,773 17,632 18,021 18,256 18,256 A.1 SPI Capacity-New Elem 650 650 A.2 SPI Capacity-Replacements 166 209 389 235 B.Capacity Adjustments (1,731)(1,720)(1,636)(1,584)(1,584)(1,584)(1,584) C.Net Capacity 14,226 15,053 15,996 16,437 16,672 16,672 16,672 D.ASD Enrollment 17,261 17,618 18,005 18,347 18,700 19,053 19,365 3/E.ASD Surplus/Deficit (3,035)(2,565)(2,009)(1,910)(2,028)(2,381)(2,693) CAPACITY ADJUSTMENTS Include Relocatable 2,584 2,595 2,679 2,731 2,731 2,731 2,731 2/Exclude SOS (pg 14)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315) Total Adjustments (1,731)(1,720)(1,636)(1,584)(1,584)(1,584)(1,584) Table V.2 2019-20 2020-21 2021-22 2022-23 2023-24 2024-2025 2025-2026 A.SPI Capacity 15,957 15,957 16,773 17,632 18,021 18,256 18,256 A.1 SPI Capacity-New Elem 650 650 A.2 SPI Capacity-Replacements 0 166 209 389 235 B.Capacity Adjustments (4,315)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315) C.Net Capacity 11,642 12,458 13,317 13,706 13,941 13,941 13,941 D.ASD Enrollment 17,261 17,618 18,005 18,347 18,700 19,053 19,365 3/E.ASD Surplus/Deficit (5,619)(5,160)(4,688)(4,641)(4,759)(5,112)(5,424) CAPACITY ADJUSTMENTS 2/Exclude SOS (pg 14)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315) Total Adjustments (4,315)(4,315)(4,315)(4,315)(4,315)(4,315)(4,315) 1/New facilities shown in 2019-20 through 2023-24 are funded by the 2016 School Bond Issue. 2/The Standard of Service represents 26.18% of SPI capacity. When new facilities are added the Standard of Service computations are decreased to 24.18% of SPI capacity. 3/Students beyond the capacity are accommodated in other spaces (commons, library, theater, shared teaching space). Capacity WITH relocatables Capacity WITHOUT relocatables 4.Q.b Packet Pg. 430 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 PUPIL CAPACITY 22 A.Elementary Schools Building 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Washington 494 494 494 494 494 494 494 Terminal Park 415 415 415 415 650 650 650 Dick Scobee 484 650 650 650 650 650 650 Pioneer 441 441 650 650 650 650 650 Chinook 461 461 461 650 650 650 650 Lea Hill 450 450 450 650 650 650 650 Gildo Rey 566 566 566 566 566 566 566 Evergreen Heights 463 463 463 463 463 463 463 Alpac 505 505 505 505 505 505 505 Lake View 581 581 581 581 581 581 581 Hazelwood 594 594 594 594 594 594 594 Ilalko 592 592 592 592 592 592 592 Lakeland Hills 594 594 594 594 594 594 594 Arthur Jacobsen 614 614 614 614 614 614 614 Elementary #15 650 650 650 650 650 650 Elementary #16 650 650 650 650 650 ELEMENTARY CAPACITY 7,254 8,070 8,929 9,318 9,553 9,553 9,553 B.Middle Schools Building 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Cascade 837 837 837 837 837 837 837 Olympic 996 996 996 996 996 996 996 Rainier 843 843 843 843 843 843 843 Mt. Baker 837 837 837 837 837 837 837 MIDDLE SCHOOL CAPACITY 3,513 3,513 3,513 3,513 3,513 3,513 3,513 C.Senior High Schools Building 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 West Auburn 233 233 233 233 233 233 233 Auburn 2,127 2,127 2,127 2,127 2,127 2,127 2,127 Auburn Riverside 1,387 1,387 1,387 1,387 1,387 1,387 1,387 Auburn Mountainview 1,443 1,443 1,443 1,443 1,443 1,443 1,443 HIGH SCHOOL CAPACITY 5,190 5,190 5,190 5,190 5,190 5,190 5,190 COMBINED CAPACITY 15,957 16,773 17,632 18,021 18,256 18,256 18,256 PERMANENT FACILITIES @ SPI Rated Capacity (March 2019) 4.Q.b Packet Pg. 431 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section VI Capital Construction Plan 4.Q.b Packet Pg. 432 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 CAPITAL CONSTRUCTION PLAN 24 The formal process used by the Board to address current and future facility needs began in 1974 with the formation of a community wide citizens committee. The result of this committee's work was published in the document titled 'Guidelines for Development.' In 1985 the Board formed a second Ad Hoc citizens committee to further the work of the first and address the needs of the District for subsequent years. The work of this committee was published in the document titled 'Directions for the Nineties.' In 1995 the Board commissioned a third Ad Hoc citizens committee to make recommendations for improvements to the District's programs and physical facilities. The committee recommendations are published in the document titled 'Education Into The Twenty-First Century - - A Community Involved.' The 1995 Ad Hoc committee recommended the District develop plans for the implementation, funding, and deployment of technology throughout the District's programs. The 1996 Bond proposition provided funding to enhance the capacity of each facility to accommodate technological applications. The 1998 Capital Levy provided funding to further deploy technology at a level sufficient to support program requirements in every classroom and department. In 2005 and 2014, replacement technology levies were approved to continue to support technology across all facets of the District’s teaching, learning and operations. In addition to the technology needs of the District, the Ad Hoc committee recognized the District must prepare for continued student enrollment growth. As stated in their report, "the District must pursue an appropriate high school site as soon as possible." The Ad Hoc recommendation included commentary that the financing should be timed to maintain consistent rates of tax assessments. A proposition was approved by the voters on April 28, 1998 that provided $8,000,000 over six years to address some of the technology needs of the District; and $5,000,000 to provide funds to acquire school sites. During the 1997-98 school year, a Joint District Citizen's Ad Hoc Committee was appointed by the Auburn and Dieringer School Boards to make recommendations on how best to serve the school population from an area that includes a large development known as Lakeland South. Lakeland South at that time was immediately adjacent to the southern boundary of the Auburn School District. On June 16, 1998, the Ad Hoc Committee presented its recommendation at a joint meeting of the Auburn and Dieringer Boards of Directors. On June 22, 1998, the Auburn School Board adopted Resolution No. 933 authorizing the process to initiate the adjustment of the boundaries of the District in accordance with the Ad Hoc Committee's recommendation. On June 23, 1998, the Dieringer School Board adopted a companion Resolution No. 24-97-98 authorizing the process to initiate the adjustment of the boundaries in accordance with the Ad Hoc Committee's recommendation. These actions resulted in the transfer of an area from Dieringer to Auburn containing most of the Lakeland South development and certain other undeveloped properties. Property for the third comprehensive high school was acquired in 1999. The Board placed the proposition to construction a new high school on the ballot four times. Each election was extremely close to passing. After the fourth failure a community meeting was held and from that meeting the Board determined need for further community study. In April of 2002, the Board formed a fifth citizen's Ad Hoc committee to address the following two items and make recommendations to the Board in the Fall of 2002: a. A review of the conclusion and recommendations of 1985 and 1995 Ad Hoc Committees related to accommodating high school enrollment growth. This included the review of possible financing plans for new facilities. b. Develop recommendations for accommodating high school enrollment growth for the next 10 years if a new senior high school is not built. 4.Q.b Packet Pg. 433 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 CAPITAL CONSTRUCTION PLAN 25 This committee recommended the Board place the high school on the ballot for the fifth time in February 2003. The February election approved the new high school at 68.71% yes votes. The school opened in the fall of 2005. In the fall of 2003, the Board directed the administration to begin the planning and design for Elementary #13 and Elementary #14. In the fall of 2004, the Board passed Resolution No. 1054 to place two elementary schools on the ballot in February 2005. The voters approved the ballot measure in February of 2005 at 64.72%. Lakeland Hills Elementary (Elementary #13) opened in the fall of 2006. Arthur Jacobsen Elementary (Elementary #14) is located in the Lea Hill area and opened in the fall of 2007. These two elementary schools were built to accommodate the housing growth in Lakeland Hills and Lea Hill areas of the school district. In the 2004-05 school year, the Board convened a sixth Citizen’s Ad Hoc committee to again study and make recommendations about the future impacts in the District. One of the areas of study was the need for New Facilities and Modernization. The committee made a number of recommendations including school size, the need for a new middle school, and to begin a capital improvements program to modernize or replace facilities based upon criterion. During the 2005-06 school year, a Joint District Citizen's Ad Hoc Committee was appointed by the Auburn and Kent School Boards to make recommendations on how best to serve the school population that will come from an area that includes a number of projected developments in the north Auburn valley. On May 17, 2006, the Ad Hoc Committee presented its recommendation at a joint meeting of the Auburn and Kent Boards of Directors. On June 14, 2006, the Kent School Board adopted Resolution No. 1225 authorizing the process to initiate the adjustment of the boundaries of the District in accordance with the Ad Hoc Committee's recommendation. On June 26, 2006, the Auburn School Board adopted a companion Resolution No. 1073 authorizing the process to initiate the adjustment of the boundaries in accordance with the Ad Hoc Committee's recommendation. These actions resulted in the transfer of an area from the Kent School District to the Auburn School District effective September 29, 2006. In October of 2008, after two years of review and study, a Steering Committee made recommendations to the Board regarding the capital improvements program to modernize or replace facilities as recommended by the 2004-05 Citizen’s Ad Hoc Committee. These recommendations, based on specific criteria, led to the Board placing a school improvement bond and capital improvements levy on the ballot in March 2009. Voters did not approve either measure that would have updated 24 facilities and replaced three aging schools. The Board decided to place only a six- year Capital Levy on the ballot in November of 2009, which passed at 55.17%. The levy funded $46.4 million of needed improvement projects at 24 sites over the following seven school years. Planning for the replacement of aging schools was started with educational specifications and schematic design process for the replacement of Auburn High School. The District acquired a site for a future high school in 2008 and a second site for a future middle school in 2009. The District also continued efforts to acquire property around Auburn High School. The Special Education Transition Facility opened in February of 2010. This facility is designed for students with disabilities that are 18 to 21 years old. In the November 2012 election, the community supported the $110 million bond issue for the Auburn High School Modernization and Reconstruction Project at 62%. Construction began in February 2013. The entire new building was occupied by Auburn High School students and staff in the fall of 2015, with site improvements being completed during the 2015-16 school year. 4.Q.b Packet Pg. 434 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 CAPITAL CONSTRUCTION PLAN 26 In January 2015, a citizen’s ad hoc committee was convened by direction of the Board to address growth and facilities. The major recommendations were to construct two new elementary schools in the next four years and to acquire 3 new elementary school sites as soon as possible. In the November 2016 election, the community supported the $456 million bond issue for the replacement of six schools and the construction of two new elementary schools at 62.83%. Construction for the replacement of Olympic Middle School began in May 2018 and will be completed in Fall 2019. Construction for New Elementary School #15 began in May 2019. Within the six-year period, the District is projecting 2,104 additional students. This increase in student population along with anticipated class-size reductions, will require the construction of two new elementary schools and acquiring one new elementary school site during the six-year window. The table below illustrates the current capital construction plan for the next six years. The exact timelines are wholly dependent on the rate of growth in the school age population. 2019-25 Capital Construction Plan (May 2019) Projected Fund Project Timelines Project Funded Cost Source 19-20 20-21 21-22 22-23 23-24 24-25 25-26 All Facilities - Technology 2013 Yes $22,000,000 6 Year XX Modernization Cap. Levy 1/ Portable Relocation Yes $1,800,000 Impact Fees XX XX XX 1/ Property Purchase - 1 New Elementary Yes $7,500,000 Bond Impact Fee XX XX XX XX XX XX Multiple Facility Improvements Yes $46,400,000 Capital Levy XX XX 1/ Elementary #15 Yes $48,500,000 Bond Impact Fee XX const XX open 1/ Elementary #16 Yes $48,500,000 Bond Impact Fee XX plan XX const XX open 1/ Replacement of five Elementary Schools Yes $242,500,000 Bond XX const XX const XX const XX const XX open 1/ Replacement of one Middle School Yes $78,000,000 Bond XX open 1/ These funds may be secured through a combination of the 2016 Bond Issue, sale of real property, impact fees, and state matching funds. The District currently is eligible for state matching funds for new construction at the elementary school level and for modernization at the elementary and middle school levels. 4.Q.b Packet Pg. 435 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section VII Impact Fees 4.Q.b Packet Pg. 436 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 28 IMPACT FEE COMPUTATION (Spring 2019) Elementary #15 within 1 year period Elementary #16 within 2 year period I. SITE COST PER RESIDENCE Formula: ((Acres x Cost per Acre)/Facility Size) x Student Factor Site Cost/ Facility Student Generation Factor Cost/Cost/ Acreage Acre Capacity Single Family Multi Family Single Family Multi Family Elem (K - 5)15 $385,083 650 0.2370 0.3820 $2,106.11 $3,394.66 Middle Sch (6 - 8)25 $0 800 0.0960 0.1530 $0.00 $0.00 Sr High (9 - 12)40 $0 1500 0.1280 0.1510 $0.00 $0.00 $2,106.11 $3,394.66 II. PERMANENT FACILITY CONSTRUCTION COST PER RESIDENCE Formula: ((Facility Cost/Facility Size) x Student Factor) x (Permanent to Total Square Footage Percentage) Facility Facility % Perm Sq Ft/Student Generation Factor Cost/Cost/ Single Family Cost Size Total Sq Ft Single Family Multi Family Single Family Multi Family Elem (K - 5)$60,200,000 650 0.9429 0.2370 0.3820 $20,696.36 $33,358.69 Mid Sch (6 - 8)$0 800 0.9429 0.0960 0.1530 $0.00 $0.00 Sr High (9 - 12)$0 1500 0.9429 0.1280 0.1510 $0.00 $0.00 $20,696.36 $33,358.69 III. TEMPORARY FACILITY CONSTRUCTION COST PER RESIDENCE Formula: ((Facility Cost/Facility Size) x Student Factor) x (Temporary to Total Square Footage Ratio) Facility Facility % Temp Sq Ft/Student Generation Factor Cost/Cost/ Single Family Cost Size Total Sq Ft Single Family Multi Family Single Family Multi Family Elem (K - 5)$180,000 19.67 0.0571 0.2370 0.3820 $123.85 $199.63 Mid Sch (6 - 8)$180,000 30 0.0571 0.0960 0.1530 $32.89 $52.42 Sr High (9 - 12)$180,000 30 0.0571 0.1280 0.1510 $43.86 $51.74 $200.59 $303.79 IV. STATE MATCH CREDIT PER RESIDENCE Formula: (Boeckh Index x SPI Footage x District Match x Student Factor) Boeckh SPI State Cost/Cost/ Index Footage Match Single Family Multi Family Single Family Multi Family Elem (K - 5)$225.97 90 64.99%0.2370 0.3820 $3,132.48 $5,048.97 Mid Sch (6 - 8)$0.00 117 64.99%0.0960 0.1530 $0.00 $0.00 Sr High (9 - 12)$0.00 130 64.99%0.1280 0.1510 $0.00 $0.00 $3,132.48 $5,048.98 Student Generation Factor 4.Q.b Packet Pg. 437 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 29 V. TAX CREDIT PER RESIDENCE Formula: Expressed as the present value of an annuity TC = PV(interest rate,discount period,average assd value x tax rate) Ave Resid Curr Dbt Serv Bnd Byr Indx Number of Tax Credit Tax Credit Assd Value Tax Rate Ann Int Rate Years Single Family Multi Family Single Family $366,092 $2.05 4.09%10 $6,059.95 Multi Family $161,495 $2.05 4.09%10 $2,673.24 VI. DEVELOPER PROVIDED FACILITY CREDIT Formula: (Value of Site or Facility/Number of dwelling units) Value No. of Units Facility Credit Single Family $0.00 1 $0.00 Multi Family $0.00 1 $0.00 FEE PER UNIT IMPACT FEES RECAP Single Multi SUMMARY Family Family Site Costs $2,106.11 $3,394.66 Permanent Facility Const Costs $20,696.36 $33,358.69 Temporary Facility Costs $200.59 $303.79 State Match Credit ($3,132.48)($5,048.98) Tax Credit ($6,059.95)($2,673.24) FEE (No Discount)$13,810.63 $29,334.91 FEE (50% Discount)$6,905.31 $14,667.45 Less ASD Discount $0.00 $0.00 Facility Credit $0.00 $0.00 Net Fee Obligation $6,905.31 $14,667.45 4.Q.b Packet Pg. 438 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District No. 408 CAPITAL FACILITIES PLAN 2019 through 2025 30 SINGLE FAMILY MULTI FAMILY IMPACT FEE ELEMENTS Elem Mid Sch Sr High Elem Mid Sch Sr High K - 5 6 - 8 9 - 12 K - 5 6 - 8 9 - 12 Student Factor Single Family - Auburn actual count April 2019 0.237 0.096 0.128 0.382 0.153 0.151 New Fac Capacity 650 800 1500 650 800 1500 New Facility Cost Elementary Cost Estimates April 2019 $60,200,000 $60,200,000 Temp Rm Capacity ASD District Standard of Service.19.67 30 30 19.67 30 30 Grades K - 5 @ 19.67 and 6 - 12 @ 30. Temp Facility Cost Relocatables, including site work, set up, and furnishing $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 Site Acreage ASD District Standard or SPI Minimum 12 25 40 12 25 40 Site Cost/Acre See below $385,083 $385,083 $385,083 $385,083 $385,083 $385,083 Perm Sq Footage 14 Elementary, 4 Middle, and 4 High Schools 1,700,850 1,700,850 1,700,850 1,700,850 1,700,850 1,700,850 Temp Sq Footage 112 portables at 896 sq. ft. each + TAP 2661 103,013 103,013 103,013 103,013 103,013 103,013 Total Sq Footage Sum of Permanent and Temporary above 1,803,863 1,803,863 1,803,863 1,803,863 1,803,863 1,803,863 % - Perm Facilities Permanent Sq. Footage divided by Total Sq. Footage 94.29%94.29%94.29%94.29%94.29%94.29% % - Temp Facilities Temporary Sq. Footage divided by Total Sq. Footage 5.71%5.71%5.71%5.71%5.71%5.71% SPI Sq Ft/Student From SPI Regulations 90 117 130 90 117 130 Boeckh Index From SPI projection for July 2018 $225.97 $225.97 $225.97 $225.97 $225.97 $225.97 Match % - State From OSPI May 2018 64.99%64.99%64.99%64.99%64.99%64.99% Match % - District Computed 35.01%35.01%35.01%35.01%35.01%35.01% Dist Aver AV King County Department of Assessments March 2019 $366,092 $366,092 $366,092 $161,495 $161,495 $161,495 Debt Serv Tax Rate Current Fiscal Year $2.05 $2.05 $2.05 $2.05 $2.05 $2.05 G. O Bond Int Rate Current Rate - (Bond Buyer 20 Index March 2019)4.09%4.09%4.09%4.09%4.09%4.09% Site Cost Projections Recent Property Purchase Purchase Purchase Adjusted Projected Annual Sites Latest Date Projected Acquisitions Acreage Year Price Cost/Acre Present Day Inflation Factor Required of Acquisition Cost/Acre Elem. #16 Parcel 1 1.26 2019 $480,000 $382,166 $382,166 5.00%Elementary 2025 $491,474 Elem. #16 Parcel 2 8.19 2019 $2,959,561 $361,363 $361,363 2019 Annual Elem. #16 Parcel 3 0.80 2018 $460,000 $575,000 $632,500 Inflation Factor Total 10.25 $3,899,561 $380,593 $385,083 10.00% 4.Q.b Packet Pg. 439 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District No. 408 Capital Facilities Plan 2019 through 2025 Section VIII Appendix Appendix A.1 - Student Enrollment Projections Appendix A.2 - CAPITAL FACILITIES PLAN Enrollment Projections Appendix A.3 - Student Generation Survey 4.Q.b Packet Pg. 440 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Appendix A.1 - Student Enrollment Projections 4.Q.b Packet Pg. 441 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 1 Auburn School District #408 Student Enrollment Projections October 2018 Introduction The projective techniques give some consideration to historical and current data as a basis for forecasting the future. In addition, the ‘projector’ must make certain assumptions about the operant variables within the data being used. These assumptions are “judgmental” by definition. Forecasting can be defined as the extrapolation or logical extension from history to the future, or from the known to the unknown. The attached tabular data reviews the history of student enrollment, sets out some quantitative assumptions, and provides projections based on these numerical factors. The projection logic does not attempt to weigh the individual sociological, psychological, economic, and political factors that are present in any demographic analysis and projection. The logic embraces the assumptions that whatever these individual factors have been in the past are present today, and will be in the future. It further moderates the impact of singular factors by averaging data over thirteen years and six years respectively. The results provide a trend, which reflects a long (13-year) and a short (6-year) base from which to extrapolate. Two methods of estimating the number of kindergarten students have been used. The first uses the average increase or decrease over the past 13 and 6-year time frame and adds it to each succeeding year. The second derives what the average percentage Auburn kindergartners have been of live births in King County for the past 5 years and uses this to project the subsequent four years. The degree to which the actuals deviate from the projections can only be measured after the fact. This deviation provides a point of departure to evaluate the effectiveness of the assumptions and logic being used to calculate future projections. Monitoring deviation is critical to the viability and credibility of the projections derived by these techniques. Tables Table 1 – Thirteen Year History of October 1 Enrollments – page 3 The data shown in this table is the baseline information used to project future enrollment. This data shows the past record of enrollment in the district on October 1 of each year. Table 2 – Historical Factors Used in Projections - page 4 This table shows the three basic factors derived from the data in Table 1. These factors have been used in the subsequent projections. The three factors are: • Factor 1 – Average Pupil Change Between Grade Levels This factor is sometimes referred to as the “holding power” or “cohort survival.” It is a measure of the number of pupils gained or lost as they move from one grade level to the next. • Factor 2 – Average Pupil Change by Grade Level This factor is the average change at each grade level over the 13 or 6-year period. • Factor 3 – Auburn School District Kindergarten Enrollment as a Function of King County Live Births. This factor calculates what percent each kindergarten class was of the King County live births in the five previous years. From this information has been extrapolated the kindergarten pupils expected for the next four years. 4.Q.b Packet Pg. 442 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive 2 Table 3 – Projection Models – pages 5-13 This set of tables utilizes the above mentioned variables and generates several projections. The models are explained briefly below.  Table 3.13 (pg 5) – shows a projection based on the 13-year average gain in kindergarten (Factor 2) and the 13-year average change between grade levels (Factor 1). The data is shown for the district as a whole.  Table 3.6 (pg 5) – shows a projection using the same scheme as Table 3.13 except it shortens the historical data to only the most recent 6 years.  Table 3.13A and 3.6A (pg 6) – uses the same factors above except Factor 3 is substituted for Factor 2. The kindergarten rates are derived from the King County live births instead of the average gain.  Tables 3E.13, 3E.6, 3E.13A, 3E.6A (pg 7) – breaks out the K-5 grades from the district projection. Summary level data is provided for percentage gain and pupil gain by grade articulation.  Tables 3MS.13, 3MS.6, 3MS.13A, 3MS.6A (pg 8) – breaks out the 6-8 grades from the district projection. Summary level data is provided for percentage gain and pupil gain by grade articulation.  Tables 3SH.13, 3SH.6, 3SH.13A, 3SH.6A (pg 9) – breaks out the 9-12 grades from the district projection. Summary level data is provided for percentage gain and pupil gain by grade articulation.  Table 4 (pg 10) – Collects the four projection models by grade group for ease of comparison.  2019-20 and Beyond Forecast Summary This year is the seventh consecutive year of an increase in enrollment after three consecutive years of declining enrollment. The 2018-19 increase of 424 students changes our historical average gain/loss in students. Over the past 6 years the average gain is now 2.52% annually, which equates to an average annual gain of 392 students. Using the cohort survival models, the data below is a summary of the range of variation between the four models. This data can be used for planning for future needs of the district. The models show changes in the next six years:  Elementary projections show an increase range of 759 to 809. (page 7)  Middle School projections show an increase range of 471 to 645. (page 8)  High School projections show an increase range of 873 to 1177. (page 9) The models show these changes looking forward thirteen years:  Elementary projections show an increase range of 1,665 to 1,917. (page 7)  Middle School projections show an increase range of 1,020 to 1,104. (page 8)  High School projections show an increase range of 1,396 to 1,846. (page 9) This data does not factor new developments that are currently under construction or in the planning stages. 4.Q.b Packet Pg. 443 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 3 TABLE 1 Thirteen Year History of October 1 Enrollments Actual GRADE 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 GRADE KDG 941 996 998 1032 1010 1029 1098 1170 1232 1198 1237 1261 1272 KDG 1 1012 995 1015 1033 1066 1068 1089 1188 1219 1279 1210 1276 1290 1 2 1002 1019 1024 998 1016 1097 1083 1124 1196 1289 1300 1252 1311 2 3 1031 997 1048 993 1013 996 1111 1125 1136 1232 1317 1328 1276 3 4 1049 1057 1044 1073 1024 1022 1038 1123 1156 1170 1237 1329 1378 4 5 998 1078 1069 1030 1079 1018 1070 1075 1122 1172 1199 1269 1345 5 6 1058 1007 1096 1040 1041 1063 1041 1076 1059 1116 1152 1207 1275 6 7 1014 1057 1034 1125 1060 1032 1086 1072 1091 1099 1132 1194 1231 7 8 1072 1033 1076 1031 1112 1046 1017 1116 1088 1136 1108 1183 1213 8 9 1372 1337 1256 1244 1221 1273 1200 1159 1275 1229 1261 1258 1372 9 10 1400 1368 1341 1277 1238 1170 1278 1229 1169 1316 1248 1300 1313 10 11 1322 1352 1350 1303 1258 1233 1164 1240 1211 1167 1318 1249 1296 11 12 1147 1263 1352 1410 1344 1316 1321 1274 1323 1260 1226 1419 1377 12 TOTALS 14,418 14,559 14,703 14,589 14,482 14,363 14,596 14,971 15,277 15,663 15,945 16,525 16,949 Percent of Gain 0.98%0.99%(0.78)%(0.73)%(0.82)%1.62%2.57%2.04%2.53%1.80%3.64%2.57% Student Gain 141 144 (114)(107)(119)233 375 306 386 282 580 424 Average % Gain for 1st 6 years.0.21%Average % Gain for last 6 years 2.52% Average Student Gain for 1st 6 yea 30 Average Student Gain for last 6 years 392 Average % Gain for 13 years.1.37% Average Student Gain for 13 years.211 TABLE 1A Grade Group Combinations 18-19 KDG 941 996 998 1032 1010 1029 1098 1170 1232 1198 1237 1261 1272 K,1,2 2955 3010 3037 3063 3092 3194 3270 3482 3647 3766 3747 3789 3873 K - 5 6033 6142 6198 6159 6208 6230 6489 6805 7061 7340 7500 7715 7872 K - 6 7091 7149 7294 7199 7249 7293 7530 7881 8120 8456 8652 8922 9147 1 - 3 3045 3011 3087 3024 3095 3161 3283 3437 3551 3800 3827 3856 3877 1 - 5 5092 5146 5200 5127 5198 5201 5391 5635 5829 6142 6263 6454 6600 1 - 6 6150 6153 6296 6167 6239 6264 6432 6711 6888 7258 7415 7661 7875 6 - 8 3144 3097 3206 3196 3213 3141 3144 3264 3238 3351 3392 3584 3719 7 - 8 2086 2090 2110 2156 2172 2078 2103 2188 2179 2235 2240 2377 2444 7 - 9 3458 3427 3366 3400 3393 3351 3303 3347 3454 3464 3501 3635 3816 9 - 12 5241 5320 5299 5234 5061 4992 4963 4902 4978 4972 5053 5226 5358 10 - 12 3869 3983 4043 3990 3840 3719 3763 3743 3703 3743 3792 3968 3986 4.Q.b Packet Pg. 444 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 4 Factor Average Student Change Between Factor 1 Grade Levels 3 CALENDA R YEAR TOTAL LIVE BIRTHS 2/3 RD BIRTHS 1/3RD BIRTHS YEAR OF ENROLL ADJ LIVE BIRTHS KDG ENROLL 1980 16,800 11,200 5,600 1986-87 17,000 829 4.876% K to 1 43.83 K to 1 53.20 1981 17,100 11,400 5,700 1987-88 18,349 769 4.191% 1 to 2 21.58 1 to 2 42.20 1982 18,811 12,541 6,270 1988-89 18,626 817 4.386% 2 to 3 14.33 2 to 3 34.00 1983 18,533 12,355 6,178 1989-90 18,827 871 4.626% 3 to 4 27.00 3 to 4 28.80 1984 18,974 12,649 6,325 1990-91 19,510 858 4.398% 4 to 5 17.00 4 to 5 25.80 1985 19,778 13,185 6,593 1991-92 19,893 909 4.569% 5 to 6 (0.50)5 to 6 (4.40)1986 19,951 13,301 6,650 1992-93 21,852 920 4.210% 6 to 7 21.42 6 to 7 33.60 1987 22,803 15,202 7,601 1993-94 21,624 930 4.301% 7 to 8 13.58 7 to 8 34.00 1988 21,034 14,023 7,011 1994-95 24,062 927 3.853% 8 to 9 172.25 8 to 9 181.20 1989 25,576 17,051 8,525 1995-96 26,358 954 3.619% 9 to 10 13.50 9 to 10 38.60 1990 26,749 17,833 8,916 1996-97 24,116 963 3.993% 10 to 11 (16.08)10 to 11 (11.80)1991 22,799 15,199 7,600 1997-98 20,973 978 4.663% 11 to 12 59.83 11 to 12 106.00 1992 20,060 13,373 6,687 1998-99 21,573 854 3.959% total 387.75 total 561.20 1993 22,330 14,887 7,443 1999-00 22,129 849 3.837% 1994 22,029 14,686 7,343 2000-01 24,013 912 3.798% Factor Average Student Change By 1995 25,005 16,670 8,335 2001-02 22,717 846 3.724% 2 Grade Level 1996 21,573 14,382 7,191 2002-03 21,622 905 4.186% 1997 21,646 14,431 7,215 2003-04 22,023 922 4.186% 1998 22,212 14,808 7,404 2004-05 22,075 892 4.041% K 27.58 K 20.40 1999 22,007 14,671 7,336 2005-06 22,327 955 4.277% 1 23.17 1 20.40 2000 22,487 14,991 7,496 2006-07 22,014 941 4.274% 2 25.75 2 37.40 2001 21,778 14,519 7,259 2007-08 21,835 996 4.562% 3 20.42 3 30.20 2002 21,863 14,575 7,288 2008-09 22,242 998 4.487% 4 27.42 4 51.00 2003 22,431 14,954 7,477 2009-10 22,726 1032 4.541% 5 28.92 5 54.00 2004 22,874 15,249 7,625 2010-11 22,745 1010 4.441% 6 18.08 6 39.80 2005 22,680 15,120 7,560 2011-12 23,723 1029 4.338% 7 18.08 7 31.80 2006 24,244 16,163 8,081 2012-13 24,683 1098 4.448% 8 11.75 8 19.40 2007 24,902 16,601 8,301 2013-14 25,094 1162 4.631% 9 0.00 9 42.60 2008 25,190 16,793 8,397 2014-15 25,101 1232 4.908%Last 5 10 (7.25)10 16.80 2009 25,057 16,705 8,352 2015-16 24,695 1198 4.851%year 11 (2.17)11 11.20 2010 24,514 16,343 8,171 2016-17 24,591 1237 5.030%Average 12 19.17 12 20.60 2011 24,630 16,420 8,210 2017-18 24,898 1261 5.065%4.990% 2012 25,032 16,688 8,344 2018-19 24,951 1272 Actual 5.098% 2013 24,910 16,607 8,303 2019-20 25,202 1258 <--Prjctd 2014 25,348 16,899 8,449 2020-21 25,441 1270 <--Prjctd 2015 25,487 16,991 8,496 2021-22 25,836 1289 <--Prjctd 2016 26,011 17,341 8,670 2022-23 25,520 1274 <--Prjctd 2017 25,274 16,849 8,425 2023-24 *number from DOH Source: Center for Health Statistics, Washington State Department of Health Factor 2 is the average change in grade level size. 13 YEAR BASE 6 YEAR BASE TABLE 2 Factors Used in Projections 13 YEAR BASE 6 YEAR BASE Factor 1 is the average gain or loss of students as they move from one grade level to the next. Factor 1 uses the past 12 or 6 years of changes. AUBURN SCHOOL DISTRICT KINDERGARTEN ENROLLMENTS AS A FUNCTION OF KING COUNTY BIRTH RATES AUBURN KINDERGARTEN ENROLLMENT AS A % OF ADJUSTED LIVE BIRTHS 4.Q.b Packet Pg. 445 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 5 TABLE DISTRICT PROJECTIONS 3.13 Based on 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1300 1327 1355 1382 1410 1438 1465 1493 1520 1548 1575 1603 1631 1 1290 1316 1343 1371 1399 1426 1454 1481 1509 1537 1564 1592 1619 1647 2 1311 1312 1337 1365 1393 1420 1448 1475 1503 1531 1558 1586 1613 1641 3 1276 1325 1326 1352 1379 1407 1435 1462 1490 1517 1545 1572 1600 1628 4 1378 1303 1352 1353 1379 1406 1434 1462 1489 1517 1544 1572 1599 1627 5 1345 1395 1320 1369 1370 1396 1423 1451 1479 1506 1534 1561 1589 1616 6 1275 1345 1395 1320 1369 1369 1395 1423 1450 1478 1506 1533 1561 1588 7 1231 1296 1366 1416 1341 1390 1391 1417 1444 1472 1499 1527 1555 1582 8 1213 1245 1310 1380 1430 1355 1404 1404 1430 1458 1485 1513 1541 1568 9 1372 1385 1417 1482 1552 1602 1527 1576 1577 1603 1630 1658 1685 1713 10 1313 1386 1399 1430 1496 1565 1615 1540 1590 1590 1616 1644 1671 1699 11 1296 1297 1369 1383 1414 1480 1549 1599 1524 1574 1574 1600 1628 1655 12 1377 1356 1357 1429 1443 1474 1540 1609 1659 1584 1633 1634 1660 1687 TOTALS 16,949 17,259 17,618 18,004 18,345 18,700 19,051 19,365 19,636 19,885 20,237 20,567 20,923 21,282 Percent of Gain 1.83%2.08%2.19%1.89%1.94%1.88%1.64%1.40%1.27%1.77%1.63%1.74%1.71% Student Gain 310 359 386 341 355 351 313 271 249 352 330 357 359 TABLE DISTRICT PROJECTIONS 3.6 Based on 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1292 1313 1333 1354 1374 1394 1415 1435 1456 1476 1496 1517 1537 1 1290 1325 1346 1366 1386 1407 1427 1448 1468 1488 1509 1529 1550 1570 2 1311 1332 1367 1388 1408 1429 1449 1469 1490 1510 1531 1551 1571 1592 3 1276 1345 1366 1401 1422 1442 1463 1483 1503 1524 1544 1565 1585 1605 4 1378 1305 1374 1395 1430 1451 1471 1491 1512 1532 1553 1573 1593 1614 5 1345 1404 1331 1400 1421 1456 1476 1497 1517 1538 1558 1578 1599 1619 6 1275 1341 1399 1326 1395 1416 1452 1472 1492 1513 1533 1554 1574 1594 7 1231 1309 1374 1433 1360 1429 1450 1485 1506 1526 1546 1567 1587 1608 8 1213 1265 1343 1408 1467 1394 1463 1484 1519 1540 1560 1580 1601 1621 9 1372 1394 1446 1524 1589 1648 1575 1644 1665 1700 1721 1741 1762 1782 10 1313 1411 1433 1485 1562 1628 1687 1614 1683 1704 1739 1759 1780 1800 11 1296 1301 1399 1421 1473 1551 1616 1675 1602 1671 1692 1727 1748 1768 12 1377 1402 1407 1505 1527 1579 1657 1722 1781 1708 1777 1798 1833 1854 TOTALS 16,949 17,426 17,898 18,385 18,795 19,203 19,580 19,899 20,173 20,409 20,738 21,019 21,299 21,564 Percent of Gain 2.81%2.71%2.72%2.23%2.17%1.96%1.63%1.38%1.17%1.61%1.35%1.33%1.25% Student Gain 477 472 487 410 408 377 319 274 236 329 281 280 265 GRADE GRADE 4.Q.b Packet Pg. 446 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 6 TABLE DISTRICT PROJECTIONS 3.13A Based on Birth Rates & 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 K 1272 1258 1270 1289 1274 1 1290 1316 1302 1313 1333 1317 2 1311 1312 1337 1323 1335 1355 1339 3 1276 1325 1326 1352 1337 1349 1369 1353 4 1378 1303 1352 1353 1379 1364 1376 1396 1380 5 1345 1395 1320 1369 1370 1396 1381 1393 1413 1397 6 1275 1345 1395 1320 1369 1369 1395 1381 1393 1413 1397 7 1231 1296 1366 1416 1341 1390 1391 1417 1402 1414 1434 1418 8 1213 1245 1310 1380 1430 1355 1404 1404 1430 1416 1428 1448 1432 9 1372 1385 1417 1482 1552 1602 1527 1576 1577 1603 1588 1600 1620 1604 10 1313 1386 1399 1430 1496 1565 1615 1540 1590 1590 1616 1602 1614 1633 11 1296 1297 1369 1383 1414 1480 1549 1599 1524 1574 1574 1600 1586 1598 12 1377 1356 1357 1429 1443 1474 1540 1609 1659 1584 1633 1634 1660 1645 TOTALS 16,949 17,217 17,519 17,839 18,071 Percent of Gain 1.58%1.75%1.83%1.30% Student Gain 268 302 320 232 TABLE DISTRICT PROJECTIONS 3.6A Based on Birth Rates & 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1258 1270 1289 1274 1 1290 1325 1311 1323 1343 1327 2 1311 1332 1367 1353 1365 1385 1369 3 1276 1345 1366 1401 1387 1399 1419 1403 4 1378 1305 1374 1395 1430 1416 1428 1448 1432 5 1345 1404 1331 1400 1421 1456 1442 1454 1473 1458 6 1275 1341 1399 1326 1395 1416 1452 1437 1449 1469 1453 7 1231 1309 1374 1433 1360 1429 1450 1485 1471 1483 1503 1487 8 1213 1265 1343 1408 1467 1394 1463 1484 1519 1505 1517 1537 1521 9 1372 1394 1446 1524 1589 1648 1575 1644 1665 1700 1686 1698 1718 1702 10 1313 1411 1433 1485 1562 1628 1687 1614 1683 1704 1739 1725 1737 1756 11 1296 1301 1399 1421 1473 1551 1616 1675 1602 1671 1692 1727 1713 1725 12 1377 1402 1407 1505 1527 1579 1657 1722 1781 1708 1777 1798 1833 1819 TOTALS 16,949 17,391 17,820 18,263 18,593 Percent of Gain 2.61%2.47%2.49%1.81% Student Gain 442 429 443 330 GRADE GRADE 4.Q.b Packet Pg. 447 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 7 TABLE 3E.13 K-5 PROJECTIONS - Based on 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1300 1327 1355 1382 1410 1438 1465 1493 1520 1548 1575 1603 1631 1 1290 1316 1343 1371 1399 1426 1454 1481 1509 1537 1564 1592 1619 1647 2 1311 1312 1337 1365 1393 1420 1448 1475 1503 1531 1558 1586 1613 1641 3 1276 1325 1326 1352 1379 1407 1435 1462 1490 1517 1545 1572 1600 1628 4 1378 1303 1352 1353 1379 1406 1434 1462 1489 1517 1544 1572 1599 1627 5 1345 1395 1320 1369 1370 1396 1423 1451 1479 1506 1534 1561 1589 1616 6 year 13 year K - 5 TOT 7872 7950 8006 8165 8302 8465 8631 8796 8962 9127 9293 9458 9624 9789 759 1917 Percent of Gain 1.00%0.70%1.98%1.67%1.97%1.96%1.92%1.88%1.85%1.81%1.78%1.75%1.72% Student Gain 78 56 159 137 164 165 166 166 166 166 166 165 166 TABLE 3E.6 K-5 PROJECTIONS - Based on 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1292 1313 1333 1354 1374 1394 1415 1435 1456 1476 1496 1517 1537 1 1290 1325 1346 1366 1386 1407 1427 1448 1468 1488 1509 1529 1550 1570 2 1311 1332 1367 1388 1408 1429 1449 1469 1490 1510 1531 1551 1571 1592 3 1276 1345 1366 1401 1422 1442 1463 1483 1503 1524 1544 1565 1585 1605 4 1378 1305 1374 1395 1430 1451 1471 1491 1512 1532 1553 1573 1593 1614 5 1345 1404 1331 1400 1421 1456 1476 1497 1517 1538 1558 1578 1599 1619 6 year 13 year K - 5 TOT 7872 8003 8096 8283 8421 8558 8681 8803 8925 9048 9170 9293 9415 9537 809 1665 Percent of Gain 1.67%1.16%2.30%1.67%1.63%1.43%1.41%1.39%1.37%1.35%1.33%1.32%1.30% Student Gain 131 93 187 138 137 122 122 122 122 122 122 122 122 TABLE 3E.13A K-5 PROJECTIONS - Based on Birth Rates and 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 K 1272 1258 1270 1289 1274 1 1290 1316 1302 1313 1333 1317 2 1311 1312 1337 1323 1335 1355 1339 3 1276 1325 1326 1352 1337 1349 1369 1353 4 1378 1303 1352 1353 1379 1364 1376 1396 1380 5 1345 1395 1320 1369 1370 1396 1381 1393 1413 1397 4 year K - 5 TOT 7872 7908 7907 8000 8028 156 Percent of Gain 0.46%(0.02)%1.18%0.35% Student Gain 36 (2)93 28 TABLE 3E.6A K-5 PROJECTIONS - Based on Birth Rates and 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 KDG 1272 1258 1270 1289 1274 1 1290 1325 1311 1323 1343 1327 2 1311 1332 1367 1353 1365 1385 1369 3 1276 1345 1366 1401 1387 1399 1419 1403 4 1378 1305 1374 1395 1430 1416 1428 1448 1432 5 1345 1404 1331 1400 1421 1456 1442 1454 1473 1458 4 year K - 5 TOT 7872 7969 8018 8161 8219 347 Percent of Gain 1.23%0.62%1.78%0.71% Student Gain 97 50 143 58 GRADE GRADE GRADE GRADE 4.Q.b Packet Pg. 448 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 8 TABLE MIDDLE SCHOOL PROJECTIONS 3MS.13 Based on 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 1275 1345 1395 1320 1369 1369 1395 1423 1450 1478 1506 1533 1561 1588 7 1231 1296 1366 1416 1341 1390 1391 1417 1444 1472 1499 1527 1555 1582 8 1213 1245 1310 1380 1430 1355 1404 1404 1430 1458 1485 1513 1541 1568 6 year 13 year 6 - 8 TOT 3719 3886 4070 4115 4139 4114 4190 4244 4325 4408 4490 4573 4656 4739 471 1020 Percent of Gain 4.48%4.76%1.09%0.59%(0.61)%1.84%1.29%1.91%1.91%1.88%1.84%1.81%1.78% Student Gain 167 185 45 24 (25)76 54 81 83 83 83 83 83 TABLE MIDDLE SCHOOL PROJECTIONS 3MS.6 Based on 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 1275 1341 1399 1326 1395 1416 1452 1472 1492 1513 1533 1554 1574 1594 7 1231 1309 1374 1433 1360 1429 1450 1485 1506 1526 1546 1567 1587 1608 8 1213 1265 1343 1408 1467 1394 1463 1484 1519 1540 1560 1580 1601 1621 6 year 13 year 6 - 8 TOT 3719 3914 4116 4167 4222 4239 4364 4441 4517 4578 4640 4701 4762 4823 645 1104 Percent of Gain 5.25%5.16%1.24%1.31%0.40%2.96%1.76%1.71%1.35%1.34%1.32%1.30%1.29% Student Gain 195 202 51 55 17 125 77 76 61 61 61 61 61 TABLE MIDDLE SCHOOL PROJECTIONS 3MS.13A Based on Birth Rates & 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 1275 1345 1395 1320 1369 1369 1395 1381 1393 1413 1397 7 1231 1296 1366 1416 1341 1390 1391 1417 1402 1414 1434 1418 8 1213 1245 1310 1380 1430 1355 1404 1404 1430 1416 1428 1448 1432 6 year 10 year 6 - 8 TOT 3719 3886 4070 4115 4139 4114 4190 4202 4225 4243 4259 471 540 Percent of Gain 4.48%4.76%1.09%0.59%(0.61)%1.84%0.29%0.56%0.41%0.37% Student Gain 167 185 45 24 (25)76 12 23 17 16 TABLE MIDDLE SCHOOL PROJECTIONS 3MS.6A Based on Birth Rates & 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 1275 1341 1399 1326 1395 1416 1452 1437 1449 1469 1453 7 1231 1309 1374 1433 1360 1429 1450 1485 1471 1483 1503 1487 8 1213 1265 1343 1408 1467 1394 1463 1484 1519 1505 1517 1537 1521 6 year 10 year 6 - 8 TOT 3719 3914 4116 4167 4222 4239 4364 4406 4439 4457 4472 645 753 Percent of Gain 5.25%5.16%1.24%1.31%0.40%2.96%0.96%0.74%0.39%0.36% Student Gain 195 202 51 55 17 125 42 33 17 16 GRADE GRADE GRADE GRADE 4.Q.b Packet Pg. 449 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 9 TABLE HIGH SCHOOL PROJECTIONS 3HS.13 Based on 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 9 1372 1385 1417 1482 1552 1602 1527 1576 1577 1603 1630 1658 1685 1713 10 1313 1386 1399 1430 1496 1565 1615 1540 1590 1590 1616 1644 1671 1699 11 1296 1297 1369 1383 1414 1480 1549 1599 1524 1574 1574 1600 1628 1655 12 1377 1356 1357 1429 1443 1474 1540 1609 1659 1584 1633 1634 1660 1687 6 year 13 year 9-12 TOT 5358 5424 5542 5725 5904 6121 6231 6325 6349 6350 6454 6535 6644 6754 873 1396 Percent of Gain 1.22%2.18%3.30%3.14%3.67%1.80%1.51%0.39%0.01%1.63%1.26%1.66%1.66% Student Gain 66 118 183 180 217 110 94 25 1 103 82 109 110 TABLE HIGH SCHOOL PROJECTIONS 3HS.6 Based on 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 9 1372 1394 1446 1524 1589 1648 1575 1644 1665 1700 1721 1741 1762 1782 10 1313 1411 1433 1485 1562 1628 1687 1614 1683 1704 1739 1759 1780 1800 11 1296 1301 1399 1421 1473 1551 1616 1675 1602 1671 1692 1727 1748 1768 12 1377 1402 1407 1505 1527 1579 1657 1722 1781 1708 1777 1798 1833 1854 6 year 13 year 9-12 TOT 5358 5508 5685 5934 6152 6406 6535 6655 6731 6783 6929 7026 7122 7204 1177 1846 Percent of Gain 2.80%3.21%4.39%3.66%4.13%2.01%1.84%1.14%0.78%2.15%1.40%1.37%1.15% Student Gain 150 177 249 217 254 129 120 76 52 146 97 96 82 TABLE HIGH SCHOOL PROJECTIONS 3HS.13A Based on Birth Rates & 13 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 9 1372 1385 1417 1482 1552 1602 1527 1576 1577 1603 1588 1600 1620 1604 10 1313 1386 1399 1430 1496 1565 1615 1540 1590 1590 1616 1602 1614 1633 11 1296 1297 1369 1383 1414 1480 1549 1599 1524 1574 1574 1600 1586 1598 12 1377 1356 1357 1429 1443 1474 1540 1609 1659 1584 1633 1634 1660 1645 6 year 13 year 9-12 TOT 5358 5424 5542 5725 5904 6121 6231 6325 6349 6350 6412 6436 6479 6480 873 1122 Percent of Gain 1.22%2.18%3.30%3.14%3.67%1.80%1.51%0.39%0.01%0.97%0.37%0.67%0.02% Student Gain 66 118 183 180 217 110 94 25 1 61 24 43 2 TABLE SR. HIGH PROJECTIONS 3SH.6A Based on Birth Rates & 6 Year History ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 9 1372 1394 1446 1524 1589 1648 1575 1644 1665 1700 1686 1698 1718 1702 10 1313 1411 1433 1485 1562 1628 1687 1614 1683 1704 1739 1725 1737 1756 11 1296 1301 1399 1421 1473 1551 1616 1675 1602 1671 1692 1727 1713 1725 12 1377 1402 1407 1505 1527 1579 1657 1722 1781 1708 1777 1798 1833 1819 6 year 13 year 9-12 TOT 5358 5508 5685 5934 6152 6406 6535 6655 6731 6783 6894 6948 7000 7002 1177 1644 Percent of Gain 2.80%3.21%4.39%3.66%4.13%2.01%1.84%1.14%0.78%1.64%0.78%0.76%0.02% Student Gain 150 177 249 217 254 129 120 76 52 111 54 53 2 GRADE GRADE GRADE GRADE 4.Q.b Packet Pg. 450 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 10 TABLE PROJECTION COMPARISONS 4 BY GRADE GROUP ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 year 13 year E.13 1272 1300 1327 1355 1382 1410 1438 1465 1493 1520 1548 1575 1603 1631 166 359 E.6 1272 1292 1313 1333 1354 1374 1394 1415 1435 1456 1476 1496 1517 1537 122 265 E.13A 1272 1258 1270 1289 1274 E.6A 1272 1258 1270 1289 1274 ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 year 13 year E.13 6600 6651 6679 6810 6919 7055 7193 7331 7469 7607 7745 7883 8021 8159 593 1559 E.6 6600 6711 6784 6950 7067 7184 7286 7388 7490 7592 7694 7796 7898 8000 686 1400 E.13A 6600 6651 6637 6711 6754 E.6A 6600 6711 6749 6872 6946 ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 year 13 year MS.13 3719 3886 4070 4115 4139 4114 4190 4244 4325 4408 4490 4573 4656 4739 471 1020 MS.6 3719 3914 4116 4167 4222 4239 4364 4441 4517 4578 4640 4701 4762 4823 645 1104 MS.13A 3719 3886 4070 4115 4139 4114 4190 4202 4225 4243 4259 471 MS.6A 3719 3914 4116 4167 4222 4239 4364 4406 4439 4457 4472 645 GRADES ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 9-12 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 year 13 year HS.13 5358 5424 5542 5725 5904 6121 6231 6325 6349 6350 6454 6535 6644 6754 873 1396 HS.6 5358 5508 5685 5934 6152 6406 6535 6655 6731 6783 6929 7026 7122 7204 1177 1846 HS.13A 5358 5424 5542 5725 5904 6121 6231 6325 6349 6350 6412 6436 6479 6480 873 1122 HS.6A 5358 5508 5685 5934 6152 6406 6535 6655 6731 6783 6894 6948 7000 7002 1177 1644 DISTRICT TOTALS ACTUAL PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ PROJ 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2030-31 6 year 13 year 3.13 16,949 17,259 17,618 18,004 18,345 18,700 19,051 19,365 19,636 19,885 20,237 20,567 20,923 21,282 2102 4333 3.6 16,949 17,426 17,898 18,385 18,795 19,203 19,580 19,899 20,173 20,409 20,738 21,019 21,299 21,564 2631 4615 3.13A 16,949 17,217 17,519 17,839 18,071 3.6A 16,949 17,391 17,820 18,263 18,593 K-12 KNDG GRADES 1-5 GRADES 6-8 4.Q.b Packet Pg. 451 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 11 TABLE 5 Total =October 1 Actual Count AND Projected Counts Prj 3.13 -13 YEAR HISTORY & Using Average Kdg Increase Diff =Number Projection is under(-) or over Actual Prj 3.6 - 6 YEAR HISTORY & Using Average Kdg Increase % =Percent Projection is under(-) or over Actual Prj 3.13A 13 YEAR HISTORY & King Cty Birth Rates Prj 3.6A - 6 YEAR HISTORY & King Cty Birth Rates Grades 2003-04 2004-05 2005-06 2006-07 2007-08 K - 5 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 5774 xxx xxx 5735 xxx xxx 5887 xxx xxx 6033 xxx xxx 6208 xxx xxx Prj 3E.13 5655 (119)(2.06)%5761 26 0.45%5750 (137)(2.33)%5871 (162)(2.69)%6085 (123)(1.98)% Prj 3E.6 5662 (112)(1.94)%5821 86 1.50%5795 (92)(1.56)%5921 (112)(1.86)%6138 (70)(1.13)% Prj 3E.13A 5605 (169)(2.93)%5709 (26)(0.45)%5750 (137)(2.33)%5869 (164)(2.72)%6059 (149)(2.40)% Prj 3E.6A 5631 (143)(2.48)%5756 21 0.37%5784 (103)(1.75)%5912 (121)(2.01)%6094 (114)(1.84)% Grades 2003-04 2004-05 2005-06 2006-07 2007-08 6 - 8 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 3144 xxx xxx 3097 xxx xxx 3206 xxx xxx 3196 xxx xxx 3213 xxx xxx Prj 3MS.13 3185 (80)1.30%3214 117 3.78%3295 89 2.78%3131 (65)(2.03)%3107 (106)(3.30)% Prj 3MS.6 3192 (75)1.53%3216 119 3.84%3311 105 3.28%3146 (50)(1.56)%3116 (97)(3.02)% Prj 3MS.13A 3185 (80)1.30%3214 117 3.78%3295 89 2.78%3131 (65)(2.03)%3107 (106)(3.30)% Prj 3MS.6A 3192 (75)1.53%3216 119 3.84%3311 105 3.28%3146 (50)(1.56)%3116 (97)(3.02)% Grades 2003-04 2004-05 2005-06 2006-07 2007-08 9 - 12 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 5241 xxx xxx 5320 xxx xxx 5299 xxx xxx 5234 xxx xxx 5061 xxx xxx Prj 3SH.13 4577 (664)(12.67)%4630 (690)(12.97)%4783 (516)(9.74)%5085 (149)(2.85)%5190 129 2.55% Prj 3SH.6 4594 (647)(12.34)%4639 (681)(12.80)%4769 (530)(10.00)%5086 (148)(2.83)%5192 131 2.59% Prj 3SH.13A 4577 (664)(12.67)%4630 (690)(12.97)%4783 (516)(9.74)%5085 (149)(2.85)%5190 129 2.55% Prj 3SH.6A 4594 (647)(12.34)%4639 (681)(12.80)%4769 (530)(10.00)%5086 (148)(2.83)%5192 131 2.59% All 2003-04 2004-05 2005-06 2006-07 2007-08 Grades Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 14,159 xxx xxx 14,152 xxx xxx 14,392 xxx xxx 14,463 xxx xxx 14,482 xxx xxx Prj 3.13 13,417 (742)(5.24)%13,605 (547)(3.87)%13,828 (564)(3.92)%14,087 (376)(2.60)%14,382 (100)(0.69)% Prj 3.6 13,448 (711)(5.02)%13,676 (476)(3.36)%13,875 (517)(3.59)%14,153 (310)(2.14)%14,446 (36)(0.25)% Prj 3.13A 13,367 (792)(5.59)%13,553 (599)(4.23)%13,828 (564)(3.92)%14,085 (378)(2.61)%14,356 (126)(0.87)% Prj 3.6A 13,417 (742)(5.24)%13,611 (541)(3.82)%13,864 (528)(3.67)%14,144 (319)(2.21)%14,402 (80)(0.55)% PROJECTION COMPARISONS BY GRADE GROUP 4.Q.b Packet Pg. 452 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 12 TABLE 5 Total =October 1 Actual Count AND Projected Counts Prj 3.13 -13 YEAR HISTORY & Using Average Kdg Increase Diff =Number Projection is under(-) or over Actual Prj 3.6 - 6 YEAR HISTORY & Using Average Kdg Increase % =Percent Projection is under(-) or over Actual Prj 3.13A 13 YEAR HISTORY & King Cty Birth Rates Prj 3.6A - 6 YEAR HISTORY & King Cty Birth Rates Grades 2008-09 2009-10 2010-11 2011-12 2012-13 K - 5 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 6230 xxx xxx 6489 xxx xxx 6805 xxx xxx 7061 xxx xxx 7340 xxx xxx Prj 3E.13 6179 (51)(0.82)%6254 (235)(3.62)%6282 (523)(7.69)%6275 (786)(11.13)%6372 (968)(13.19)% Prj 3E.6 6237 7 0.11%6294 (195)(3.01)%6323 (482)(7.08)%6267 (794)(11.24)%6368 (972)(13.24)% Prj 3E.13A 6129 (101)(1.62)%6237 (252)(3.88)%6252 (553)(8.13)%6266 (795)(11.26)%6346 (994)(13.54)% Prj 3E.6A 6172 (58)(0.93)%6264 (225)(3.47)%6269 (536)(7.88)%6260 (801)(11.34)%6339 (1,001)(13.64)% Grades 2008-09 2009-10 2010-11 2011-12 2012-13 6 - 8 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 3141 xxx xxx 3144 xxx xxx 3264 xxx xxx 3238 xxx xxx 3351 xxx xxx Prj 3MS.13 3179 38 1.21%3242 98 3.12%3234 (30)(0.92)%3221 (17)(0.53)%3143 (208)(6.21)% Prj 3MS.6 3195 54 1.72%3243 99 3.15%3236 (28)(0.86)%3211 (27)(0.83)%3132 (219)(6.54)% Prj 3MS.13A 3179 38 1.21%3242 98 3.12%3234 (30)(0.92)%3221 (17)(0.53)%3143 (208)(6.21)% Prj 3MS.6A 3195 54 1.72%3243 99 3.15%3236 (28)(0.86)%3211 (27)(0.83)%3132 (219)(6.54)% Grades 2008-09 2009-10 2010-11 2011-12 2012-13 9 - 12 Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 4992 xxx xxx 4963 xxx xxx 4902 xxx xxx 4978 xxx xxx 4972 xxx xxx Prj 3SH.13 5129 137 2.74%5074 111 2.24%4921 19 0.39%4901 (77)(1.55)%4813 (159)(3.20)% Prj 3SH.6 5155 163 3.27%5128 165 3.32%5027 125 2.55%5017 39 0.78%4906 (66)(1.33)% Prj 3SH.13A 5129 137 2.74%5074 111 2.24%4921 19 0.39%4901 (77)(1.55)%4813 (159)(3.20)% Prj 3SH.6A 5155 163 3.27%5129 166 3.34%5027 125 2.55%5017 39 0.78%4906 (66)(1.33)% All 2008-09 2009-10 2010-11 2011-12 2012-13 Grades Total Diff %Total Diff %Total Diff %Total Diff %Total Diff % ACTUAL 14,363 xxx xxx 13,672 xxx xxx 14,971 xxx xxx 15,277 xxx xxx 15,663 xxx xxx Prj 3.13 13,499 (173)(6.02)%14,570 898 6.57%14,437 (534)(3.57)%14,397 (880)(5.76)%14,328 (1,335)(8.52)% Prj 3.6 13,542 (130)(5.72)%14,665 993 7.26%14,586 (385)(2.57)%14,495 (782)(5.12)%14,406 (1,257)(8.03)% Prj 3.13A 13,447 (225)(6.38)%14,553 881 6.44%14,407 (564)(3.77)%14,388 (889)(5.82)%14,302 (1,361)(8.69)% Prj 3.6A 13,510 (162)(5.94)%14,636 964 7.05%14,532 (439)(2.93)%14,488 (789)(5.16)%14,377 (1,286)(8.21)% BY GRADE GROUP (Continued) PROJECTION COMPARISONS 4.Q.b Packet Pg. 453 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : AUBURN SCHOOL DISTRICT STUDENT ENROLLMENT PROJECTIONS - October 2018 prj18-19 Page 13 TABLE 5 Total =October 1 Actual Count AND Projected Counts Prj 3.13 -13 YEAR HISTORY & Using Average Kdg Increase Diff =Number Projection is under(-) or over Actual Prj 3.6 - 6 YEAR HISTORY & Using Average Kdg Increase % =Percent Projection is under(-) or over Actual Prj 3.13A 13 YEAR HISTORY & King Cty Birth Rates Prj 3.6A - 6 YEAR HISTORY & King Cty Birth Rates Grades 2013-14 2014-15 2015-16 Average Average Historical Data is grouped by K - 5 Total Diff %Total Diff %Total Diff %Diff %K - 5, 6-8, 9-12 articulation ACTUAL 7500 xxx xxx 7715 xxx xxx 7872 xxx xxx xxx xxx pattern. Prj 3E.13 6659 (841)(11.21)%7052 (663)(8.59)%7329 (543)-6.90%(391)(5.52)% Prj 3E.6 6632 (868)(11.57)%7046 (669)(8.67)%7317 (555)-7.05%(368)(5.13)%Articulation pattern has no Prj 3E.13A 6643 (857)(11.43)%6979 (736)(9.54)%7194 (678)-8.61%(428)(6.06)%numeric impact on efficacy Prj 3E.6A 6611 (889)(11.85)%6966 (749)(9.71)%7169 (703)-8.93%(414)(5.80)%of projection models. Grades 2013-14 2014-15 2015-16 Average Average 6 - 8 Total Diff %Total Diff %Total Diff %Diff % ACTUAL 3392 xxx xxx 3584 xxx xxx 3719 xxx xxx xxx xxx Prj 3MS.13 3230 (162)(4.78)%3256 (328)(9.15)%3307 (412)-11.08%(82)(1.99)% Prj 3MS.6 3213 (179)(5.28)%3246 (338)(9.43)%3287 (432)-11.62%(82)(1.97)% Prj 3MS.13A 3230 (162)(4.78)%3256 (328)(9.15)%3307 (412)-11.08%(82)(1.99)% Prj 3MS.6A 3213 (179)(5.28)%3246 (338)(9.43)%3287 (432)-11.62%(82)(1.97)% Grades 2013-14 2014-15 2015-16 Average Average 9 - 12 Total Diff %Total Diff %Total Diff %Diff % ACTUAL 5053 xxx xxx 5226 xxx xxx 5358 xxx xxx xxx xxx Prj 3SH.13 4773 (280)(5.54)%4874 (352)(6.74)%4896 (462)-8.62%(227)(4.30)% Prj 3SH.6 4856 (197)(3.90)%4956 (270)(5.17)%4959 (399)-7.45%(178)(3.33)% Prj 3SH.13A 4773 (280)(5.54)%4874 (352)(6.74)%4896 (462)-8.62%(227)(4.30)% Prj 3SH.6A 4856 (197)(3.90)%4956 (270)(5.17)%4959 (399)-7.45%(178)(3.33)% All 2013-14 2014-15 2015-16 Average Average Grades Total Diff %Total Diff %Total Diff %Diff % ACTUAL 15,945 xxx xxx 16,525 xxx xxx 16949 xxx xxx xxx xxx Prj 3.13 14,662 (1,283)(8.05)%15,182 (1,343)(8.13)%15531 (1418)-8.37%(646)(4.47)% Prj 3.6 14,701 (1,244)(7.80)%15,248 (1,277)(7.73)%15563 (1386)-8.18%(578)(4.02)% Prj 3.13A 14,646 (1,299)(8.15)%15,109 (1,416)(8.57)%15396 (1553)-9.16%(683)(4.72)% Prj 3.6A 14,680 (1,265)(7.93)%15,168 (1,357)(8.21)%15415 (1534)-9.05%(621)(4.30)% PROJECTION COMPARISONS BY GRADE GROUP (Continued) 4.Q.b Packet Pg. 454 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Appendix A.2 - CAPITAL FACILITIES PLAN Enrollment Projections 4.Q.b Packet Pg. 455 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Buildout Data for Enrollment Projections-April 2019 46 BASE DATA - BUILDOUT SCHEDULE Student Generation Factors ASSUMPTIONS:Single Multi- 1 Uses Build Out estimates received from developers. 2019 SF 2019 MF Family Family 2 Student Generation Factors are updated Auburn data for 2018 as allowed per King County Ordinance Elementary 0.2370 0.3260 Middle School 0.0960 0.1290 Senior High 0.1270 0.1480 Total 0.4600 0.6030 Table Auburn S.D. 1 Development 2019 2020 2021 2022 2023 2024 2025 Total Single Family Units 100 120 150 140 170 120 80 880 Total Single Family Units 100 120 150 140 170 120 80 880 Projected Pupils: K-5 24 28 36 33 40 28 19 209 6-8 10 12 14 13 16 12 8 84 9-12 13 15 19 18 22 15 10 112 K-12 46 55 69 64 78 55 37 405 Multi Family Units 0 0 0 0 0 0 0 0 Total Multi Family Units 0 0 0 0 0 0 0 0 Projected Pupils: K-5 0 0 0 0 0 0 0 0 6-8 0 0 0 0 0 0 0 0 9-12 0 0 0 0 0 0 0 0 K-12 0 0 0 0 0 0 0 0 Total Housing Units 100 120 150 140 170 120 80 880 K-5 24 28 36 33 40 28 19 209 6-8 10 12 14 13 16 12 8 84 9-12 13 15 19 18 22 15 10 112 K-12 46 55 69 64 78 55 37 405 Cumulative Projection 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 24 52 88 121 161 190 209 10 21 36 49 65 77 84 13 28 47 65 86 102 112 46 101 170 235 313 368 405 Auburn Factors Elementary Pupils Mid School Pupils Sr. High Pupils Elementary Pupils Total Mid School Pupils Sr. High Pupils Elementary Pupils Mid School Pupils Total Total Sr. High Pupils Elementary - Grades K -5 Mid School - Grades 6 - 8 Senior High - Grades 9 - 12 Total 4.Q.b Packet Pg. 456 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Buildout Data for Enrollment Projections-April 2019 47 TABLE New Projects - Annual New Pupils Added & Distributed 2 by Grade Level 6 Year Percent of average GRADE Average Pupils by Grade 2018-19 2019-20 2020-21 2021-22 2022-23 2024-25 2025-26 2025-26 Enroll.& Level KDG 1228 7.73%1272 4 8 13 18 24 28 31 1 1244 7.83%1290 4 8 13 18 24 29 32 2 1245 7.84%46.46%1311 4 8 13 18 25 29 32 3 1236 7.78%1276 4 8 13 18 24 29 31 4 1232 7.76%1378 4 8 13 18 24 29 31 5 1197 7.53%1345 3 8 13 18 24 28 30 6 1148 7.22%1275 3 7 12 17 23 27 29 7 1137 7.15%21.55%1231 3 7 12 17 22 26 29 8 1141 7.18%1213 3 7 12 17 22 26 29 9 1259 7.92%1372 4 8 13 19 25 29 32 10 1263 7.95%31.98%1313 4 8 14 19 25 29 32 11 1247 7.85%1296 4 8 13 18 25 29 32 12 1313 8.26%1377 4 8 14 19 26 30 33 Totals 15888 100.00%Total 16949 46 101 170 235 313 368 405 TABLE 6 year Historical Data 3 Average Enrollment and Percentage Distributed by Grade Level Grade 13-14 14-15 15-16 16-17 17-18 18-19 6yr Ave % KDG 1170 1232 1198 1237 1261 1272 1228.33 7.73% 1 1188 1219 1279 1210 1276 1290 1243.67 7.83% 2 1124 1196 1289 1300 1252 1311 1245.33 7.84% 3 1125 1136 1232 1317 1328 1276 1235.67 7.78% 4 1123 1156 1170 1237 1329 1378 1232.17 7.76% 5 1075 1122 1172 1199 1269 1345 1197.00 7.53% 6 1076 1059 1116 1152 1207 1275 1147.50 7.22% 7 1072 1091 1099 1132 1194 1231 1136.50 7.15% 8 1116 1088 1136 1108 1183 1213 1140.67 7.18% 9 1159 1275 1229 1261 1258 1372 1259.00 7.92% 10 1229 1169 1316 1248 1300 1313 1262.50 7.95% 11 1240 1211 1167 1318 1249 1296 1246.83 7.85% 12 1274 1323 1260 1226 1419 1377 1313.17 8.26% Totals 14971 15277 15663 15945 16525 16949 15888.33 100.00% % of change 2.04%2.53%1.80%3.64%2.57% change +/- 306 386 282 580 424 4.Q.b Packet Pg. 457 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Buildout Data for Enrollment Projections-April 2019 48 TABLE 4 New Projects - Pupil Projection Cumulative ND 3.13 by Grade Level Updated April 2018 Uses a 'cohort survival'GRADE 2018-19 2019-20 2020-21 2021-22 2022-23 2024-25 2025-26 2025-26 model assuming 100% of Actual Projected Projected Projected Projected Projected Projected Projected previous year new KDG 1272 1303 1335 1368 1400 1434 1466 1496 enrollees move to the next 1 1290 1319 1351 1384 1417 1451 1483 1513 grade level.2 1311 1315 1345 1378 1411 1445 1477 1507 3 1276 1329 1334 1365 1398 1431 1463 1494 Kindergarten calculates 4 1378 1307 1360 1366 1397 1431 1462 1493 previous years number plus 5 1345 1398 1328 1382 1388 1419 1451 1481 K-5 7872 7972 8053 8244 8411 8611 8802 8984 Current generation based on 6 1275 1348 1402 1332 1386 1392 1422 1452 % of total enrollment. Other 7 1231 1300 1373 1428 1358 1413 1417 1446 factor uses 100% cohort 8 1213 1248 1317 1392 1446 1377 1430 1433 survival, based on 6 year GR 6-8 3719 3895 4092 4152 4190 4182 4269 4331 history.9 1372 1389 1425 1496 1570 1627 1556 1608 10 1313 1389 1407 1444 1514 1590 1644 1572 11 1296 4 8 13 18 25 29 32 12 1377 1301 1378 1397 1434 1506 1580 1633 GR 9-12 5358 4082 4217 4350 4537 4747 4809 4845 Total 16949 15950 16363 16745 17137 17539 17880 18160 % of change -5.90%2.59%2.34%2.34%2.34%1.94%1.57% change +/- -1000 413 382 392 402 341 281 TABLE 5 New Projects - Pupil Projection Cumulative ND 3.6 by Grade Level Updated April 2018 Uses a 'cohort survival'GRADE 2018-19 2019-20 2020-21 2021-22 2022-23 2024-25 2025-26 2025-26 2022-23 2023-24 model assuming 100% of Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected previous year new KDG 1272 1296 1321 1346 1372 1398 1423 1446 1463 1479 enrollees move to the next 1 1290 1329 1354 1379 1405 1431 1456 1479 1496 1513 grade level.2 1311 1336 1375 1401 1427 1453 1478 1501 1518 1535 3 1276 1349 1374 1415 1440 1467 1491 1514 1532 1549 Kindergarten calculates 4 1378 1308 1382 1408 1448 1475 1500 1523 1540 1558 previous years number plus 5 1345 1407 1338 1412 1438 1480 1504 1527 1545 1562 K-5 7872 8025 8143 8362 8530 8704 8852 8991 9093 9196 Current generation based on 6 1275 1344 1407 1338 1412 1439 1478 1501 1518 1536 % of total enrollment. Other 7 1231 1312 1381 1445 1377 1451 1476 1514 1531 1549 factor uses 100% cohort 8 1213 1268 1350 1420 1484 1416 1489 1513 1530 1548 survival, based on 6 year GR 6-8 3719 3924 4138 4204 4273 4306 4444 4528 4580 4632 history.9 1372 1398 1454 1537 1608 1673 1604 1676 1695 1714 10 1313 1414 1441 1498 1581 1653 1716 1646 1664 1683 11 1296 1305 1407 1434 1491 1575 1645 1707 1726 1746 12 1377 1406 1416 1519 1546 1605 1687 1756 1776 1796 GR 9-12 5358 5523 5717 5989 6227 6506 6652 6784 6861 6939 Total 16949 17472 17999 18555 19029 19516 19948 20304 20534 20767 % of change 3.08%3.02%3.09%2.56%2.56%2.21%1.79%1.13%1.14% change +/- 523 527 556 474 486 432 356 230 233 4.Q.b Packet Pg. 458 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Buildout Data for Enrollment Projections-April 2019 49 TABLE 6 New Developments - Pupil Projection Cumulative 2.61%1.14% ND3.13A by Grade Level Updated April 2018 Uses a 'cohort survival'GRADE 2018-19 2019-20 2020-21 2021-22 2022-23 2024-25 2025-26 2025-26 model assuming 100% of Actual Projected Projected Projected Projected Projected Projected Projected previous year new KDG 1272 1261 1277 1303 1292 enrollees move to the next 1 1290 1319 1309 1327 1352 1342 grade level.2 1311 1315 1345 1336 1353 1379 1368 3 1276 1329 1334 1365 1356 1374 1398 1385 Kindergarten calculates 4 1378 1307 1360 1366 1397 1389 1405 1427 birth rate average plus 5 1345 1398 1328 1382 1388 1419 1409 1424 7872 7930 7954 8079 8137 6903 5580 4236 Current generation based on 6 1275 1348 1402 1332 1386 1392 1422 1410 % of total enrollment. Other 7 1231 1300 1373 1428 1358 1413 1417 1446 factor uses 100% cohort 8 1213 1248 1317 1392 1446 1377 1430 1433 survival, based on 6 year 3719 3895 4092 4152 4190 4182 4269 4289 history.9 1372 1389 1425 1496 1570 1627 1556 1608 10 1313 1389 1407 1444 1514 1590 1644 1572 11 1296 1301 1377 1396 1433 1504 1578 1631 12 1377 1360 1365 1443 1462 1500 1570 1642 5358 5438 5574 5779 5979 6221 6348 6454 Total 16949 17263 17620 18010 18306 % of change 1.86%2.07%2.21%1.65% change +/- 314 357 389 296 TABLE 7 New Projects - Pupil Projection Cumulative ND 3.6A by Grade Level Updated April 2018 Uses a 'cohort survival'GRADE 2018-19 2019-20 2020-21 2021-22 2022-23 2024-25 2025-26 2025-26 model assuming 100% of Actual Projected Projected Projected Projected Projected Projected Projected previous year new KDG 1272 1261 1277 1303 1292 enrollees move to the next 1 1290 1329 1319 1336 1361 1351 grade level.2 1311 1336 1375 1366 1383 1409 1398 3 1276 1349 1374 1415 1405 1423 1447 1434 Kindergarten calculates 4 1378 1308 1382 1408 1448 1440 1456 1479 birth rate average plus 5 1345 1407 1338 1412 1438 1480 1469 1484 7872 7990 8066 8240 8328 Current generation based on 6 1275 1344 1407 1338 1412 1439 1478 1467 % of total enrollment. Other 7 1231 1312 1381 1445 1377 1451 1476 1514 factor uses 100% cohort 8 1213 1268 1350 1420 1484 1416 1489 1513 survival, based on 6 year 3719 3924 4138 4204 4273 4306 4444 4494 history.9 1372 1398 1454 1537 1608 1673 1604 1676 10 1313 1414 1441 1498 1581 1653 1716 1646 11 1296 1305 1407 1434 1491 1575 1645 1707 12 1377 1406 1416 1519 1546 1605 1687 1756 5358 5523 5717 5989 6227 6506 6652 6784 Total 16949 17437 17921 18433 18828 % of change 2.88%2.78%2.86%2.14% change +/- 488 484 512 394 4.Q.b Packet Pg. 459 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Appendix A.3 Student Generation Survey 4.Q.b Packet Pg. 460 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Auburn School District Development Growth since 1/1/14 April 2019 (Based on November 1, 2018 Enrollment) 51 SINGLE FAMILY Elem Middle HS Total Elem Middle HS Total Alicia Glenn 2016 28 28 0 Arthur Jacobsen 6 1 6 13 0.214 0.036 0.214 0.464 Anthem (formerly Megan's Meadows)2018 13 13 0 Ilalko 6 1 2 9 0.462 0.077 0.154 0.692 Bridges 386 294 92 Lea Hill 57 22 39 118 0.366 0.268 0.347 0.981 Canyon Creek 2018 151 151 0 Evergreen Hts.24 6 7 37 0.159 0.040 0.046 0.245 Kendall Ridge 2015 104 104 0 Arthur Jacobsen 24 9 13 46 0.231 0.087 0.125 0.442 Lakeland East: Portola 2015 130 130 0 Ilalko 48 22 26 96 0.369 0.169 0.200 0.738 Lakeland: Edgeview 2015 368 368 0 Gildo Rey 73 31 36 140 0.198 0.084 0.098 0.380 Lakeland Hills Estates 2017 66 66 0 Gildo Rey 15 9 10 34 0.227 0.136 0.152 0.515 Lakeland: Pinnacle Estates 2018 99 99 0 Lakeland Hills 51 21 22 94 0.515 0.212 0.222 0.949 Lakeland: Villas at…2015 81 81 0 Ilalko 27 9 5 41 0.333 0.111 0.062 0.506 Monterey Park 2016 235 235 0 Evergreen Hts.42 24 42 108 0.179 0.102 0.179 0.460 Mountain View 2018 55 55 0 Evergreen Hts.13 2 5 20 0.236 0.036 0.091 0.364 Sonata Hills 2017 71 71 0 Lea Hill 8 2 4 14 0.113 0.028 0.056 0.197 Spencer Place 2017 13 13 0 Arthur Jacobsen 9 5 1 15 0.692 0.385 0.077 1.154 Willow Place 12 4 8 Lea Hill 0 0 1 1 0.000 0.000 0.250 0.250 Dulcinea 2018 6 6 0 Lea Hill 2 1 0 3 0.333 0.167 0.000 0.500 Hazel View 2018 22 22 0 Lea Hill 7 2 3 12 0.318 0.091 0.136 0.545 Totals 1840 1740 100 412 167 222 801 0.237 0.096 0.128 0.460 Year of Full OccupancyDevelopment Name Units/ Parcels Current Occupancy To Be Occupied Actual Students Student Generation FactorsFeeder Elementary 4.Q.b Packet Pg. 461 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District Development Growth since 1/1/13 April 2019 (Based on November 1, 2018 Enrollment) 52 SINGLE FAMILY--2019 and beyond Middle HS Total Anderson Acres 14 0 14 1 2 6 Backbone Ridge 7 0 7 1 1 3 Bridle Estates 18 0 18 2 2 8 Hastings 10 *10 0 10 1 1 5 Hazel Heights 22 0 22 2 3 10 Lakeland: Forest Glen At ..30 0 30 3 4 14 Lakeland: Park Ridge 256 0 256 25 33 118 Lakeland: River Rock*14 0 14 1 2 6 Pacific Lane 11 0 11 1 1 5 Ridge At Tall Timbers 104 0 104 10 13 48 Omnia Palisades Plate 16 0 16 2 2 7 Auburn Gateway 500 0 500 48 64 230 Richardson BLA/Plat 6 0 6 1 1 3 Huntionton Woods 74 0 74 7 9 34 Hastings 10 0 10 1 1 5 Topaz Short Plat 4 0 4 0 1 2 Oxbow Acres 3 0 3 0 0 1 Vasiliy 7 0 7 1 1 3 Wyncrest II 41 0 41 4 5 19 Wesport Capital 306 0 306 29 39 141 1453 1453 Totals 139 185 669 * currently under construction 3 25 4 344 118 72 18 1 2 1 1 10 2 Development Name To Be Occupied Elem Units/ Parcels Current Occupancy Estimated Students Based on Student Generation Factors 3 2 4 2 5 7 61 3 4.Q.b Packet Pg. 462 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Auburn School District Development Growth since 1/1/14 April 2019 (Based on November 1, 2018 Enrollment) 53 MULTI FAMILY Elem Middle HS Total Elem Middle HS Total Promenade Apts (formerly Auburn Hills)2018 294 294 0 Lea Hill 191 83 84 358 0.650 0.282 0.286 1.218 The Villas at Auburn 2018 295 295 0 Washington 34 7 5 46 0.115 0.024 0.017 0.156 Totals 589 589 0 225 90 89 404 0.382 0.153 0.151 0.686 2019 and beyond Sundallen Condos 48 0 48 18 7 7 33 Total 18 7 7 33 Development Name To Be Occupied Actual Students Feeder Elementary Year of Full Occupancy Estimated Students Based on Student Generation Factors Student Generation FactorsUnits/ Parcels Current Occupancy Units/ Parcels Current Occupancy To Be Occupied 4.Q.b Packet Pg. 463 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : HIGHLINE SCHOOL DISTRICT NO. 401 CAPITAL FACILITIES PLAN 2019-2024 Board Introduction: June 26, 2019 Adoption: July 10, 2019 4.Q.b Packet Pg. 464 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive HIGHLINE SCHOOL DISTRICT NO. 401 SUPERINTENDENT Dr. Susan Enfield CAPITAL FACILITIES PLAN 2019-2024 BOARD OF DIRECTORS Bernie Dorsey, President Angelica Alvarez, Vice President Fa’izah Bradford Tyrone Curry, Sr. Joe Van 4.Q.b Packet Pg. 465 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive Table of Contents Page Introduction ......................................................................................................................................1 Standard of Service ..........................................................................................................................3 Capital Facilities Inventory ..............................................................................................................5 Student Enrollment Trends and Projections ....................................................................................9 Capital Facilities Projections for Future Needs .............................................................................10 Financing Plan ...............................................................................................................................12 School Impact Fees ........................................................................................................................14 Appendix A: District Map .......................................................................................................... A-1 Appendix B: Population and Enrollment Data ............................................................................B-1 Appendix C: Student Generation Rates/Data............................................................................... C-1 For information regarding the Highline School District’s 2019-2024 Capital Facilities Plan, contact Rodney Sheffer, Executive Director, Capital Planning and Construction, Highline School District No. 401, 17810 8th Avenue South, Building A, Burien, Washington 98148. Telephone: (206) 631-7500 4.Q.b Packet Pg. 466 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive - 1 - Purpose of the Capital Facilities Plan This Six-Year Capital Facilities Plan has been prepared by the Highline School District (the “District”) as the District’s primary facility planning document, in compliance with the requirements of Washington’s Growth Management Act (the “GMA”) and King County Council Code Title 21A. The Plan was prepared using data available in May 2019. The GMA outlines 13 broad goals including adequate provision of necessary public facilities and services. Schools are among these necessary facilities and services. School districts have adopted capital facilities plans to satisfy the requirements of RCW 36.70A.070 and to identify additional school facilities necessary to meet the educational needs of the growing student populations anticipated in their districts. The Highline School District (the “District”) has prepared this Capital Facilities Plan (the “CFP”) to provide King County (the “County”) and the cities of Burien, Des Moines, Kent, Normandy Park, SeaTac, and Tukwila with a schedule and financing program for capital improvements over the next six years (2019-2024). The District will update this Plan annually and include any necessary changes to the impact fee schedule. Executive Summary The District experienced steady enrollment increases between 2010 and 2017. However, 2018 enrollment decreased from the previous year and January 2019 enrollment projections show a continuing decline through 2026 (with enrollment gradually increasing again in that year to 2018 levels). The District intends to monitor actual enrollment figures closely in order to determine if the January 2019 enrollment projections hold true or need to be adjusted to reflect actual enrollment figures and updated development data. The District currently serves an approximate student population of 18,273 (October 1, 2018 enrollment) with 18 elementary schools (grades K-6), four middle level schools (grades 7-8), and five high schools (grades 9-12). In addition, the District has alternative programs: Big Picture (MS and HS) at the Manhattan site; CHOICE Academy (MS and HS) at the Woodside site; New Start (9-12) at the Salmon Creek Site; and Puget Sound Skills Center (“PSSC”). The District will reconfigure grade levels in the fall of 2019 when elementary schools will serve grades K-5 and middle schools will serve grades 6-8. Over the last 14 years, the District has embarked on a major capital improvement effort to enhance its facilities to meet current educational and life-safety standards. Since 2002, the District has passed three major capital bonds: one in 2002 for approximately $189,000,000, one in 2006 for approximately $148,000,000, and one in 2016 for approximately $299,850,000. The 2002 and 2006 bonds were used for replacement of existing facilities and not to accommodate increased enrollment. The 2016 bonds are earmarked for a combination of improvements to/replacement of existing facilities and the provision of new capacity. With the approved capital bond funds and reimbursements from the Office of the Superintendent SECTION ONE: INTRODUCTION 4.Q.b Packet Pg. 467 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive - 2 - of Public Instruction, the State of Washington, the Port of Seattle, the Federal Aviation Administration and private donations for a new Raisbeck Aviation High School, the District has designed, permitted and constructed 13 new elementary schools, 2 new high schools, renovated 3 schools as interim facilities, and renovated portions of Memorial Field and Camp Waskowitz. All of this work has been done since March 2002. The District’s 2016 bond proposal was based on the recommendations of a Capital Facilities Advisory Committee (“CFAC”), a citizens’ committee representing every part the District. The committee met for a year to study the District's facilities needs, review data, such as enrollment projections and building conditions, and analyze various solutions. CFAC developed a long- term facilities plan, which includes the 2016 bond as the first phase of a four-phase plan to meet students’ needs over the next 20 years. The 2016 bond projects include new capacity at the elementary and middle school levels to accommodate enrollment needs and the implementation of recent legislation. Specifically, the District is constructing a new Des Moines Elementary to replace the existing school and increase its student capacity, adding classrooms at existing elementary schools, and building the new Glacier Middle School. The District does not anticipate the need at this time for additional land to accommodate the new schools; however, land will be necessary in the future to support the District’s long-range facilities plan and the Educational Strategic Plan. This CFP identifies the current enrollment, the current capacity of each educational facility as well as programmed improvements, and the projected enrollment over the six-year planning period. This CFP does not recommend a schedule of impact fees for new development. However, as noted above, the District intends to closely monitor enrollment patterns and future updates to this CFP may include an impact fee recommendation where supported by projected enrollment increases and related capacity needs. 4.Q.b Packet Pg. 468 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive - 3 - King County Code 21A.06 refers to a “Standard of Service” that each school district must establish in order to ascertain its overall capacity. School facility and student capacity needs are dictated by the types and amounts of space required to accommodate the District’s adopted educational program. The educational program standards which typically drive facility space needs include grade configuration, optimum facility size, class size, educational program offerings, classroom utilization and scheduling requirements, and use of relocatable classrooms (portables). District educational program standards may change in the future as a result of changes in the education program, special programs class sizes, grade span configurations, and use of new technology, as well as other physical aspects of the school facilities. In addition, the State Legislature’s implementation of requirements for reduced K-3 class size will also impact school capacity and educational program standards. (The District currently offers full-day kindergarten.) The school capacity inventory will be reviewed periodically and adjusted for any changes to the educational program standards. These changes will also be reflected in future updates of this CFP. The Standard of Service outlined below reflects only those programs and educational opportunities provided to students that directly affect the capacity of school buildings. The special programs listed below require classroom space, thus the permanent capacity of some buildings housing these programs has been reduced. Table 1 Class Size – Standard of Service Grade Level Average Class Size Based on Standard of Service Kindergarten 24* Grades 1 – 3 25* Grades 4 – 6 27 Grades 7 – 8 30 Grades 9 – 12 32 *The District standard for K-3 will change to 17:1 in fall of 2019 (see Table 7). It is not possible to achieve 100% utilization of all regular teaching stations throughout the day. Therefore, classroom capacity is adjusted using a utilization factor of available teaching stations depending on the physical characteristics of the facility and educational program needs. SECTION 2 – STANDARD OF SERVICE 4.Q.b Packet Pg. 469 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive - 4 - Elementary School Standard of Service Models • Special education for students with disabilities may be provided in self- contained classrooms. • All students are provided music instruction in a separate classroom. • Identified students will also be provided other educational opportunities in classrooms designated as follows: • Resource Rooms • English Language Learners (ELL) • Education for Disadvantaged Students (Title I) • Gifted Education • Learning Assisted Programs • Severely Behavior Disorder • Transition Rooms • Mild, Moderate, and Severe Disabilities • Developmental Kindergarten • Extended Daycare Programs and Preschool Programs Secondary School Standard of Service Models • Identified students will also be provided other educational opportunities in classrooms designated as follows: • Resource Rooms • English Language Learners (ELL) • Science Labs • Career and Vocational Rooms • Daycare Programs • Alternative Program Spaces 4.Q.b Packet Pg. 470 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -5- This section provides an inventory of capital facilities owned and operated by the District including schools and relocatable classrooms (modulars or portables). School facility capacity was inventoried based on the space required to accommodate the District’s adopted educational program standards. See Section Two: Standard of Service. A map showing locations of District facilities is provided in Appendix A. Schools See Section One for a description of the District’s schools and programs. School capacity was determined based on the number of teaching stations (or general classrooms) within each building and the space requirements of the District’s currently adopted current educational program and internal targets as reported to the Information and Condition of Schools (ICOS) system with the Office of the Superintendent of Public Instruction. It is this capacity calculation that is used to establish the District’s baseline capacity, and to determine future capacity needs based on projected student enrollment. The school capacity inventory is summarized in Tables 2, 3, and 4. As the District implements reduced K-3 class size requirements and grade reconfiguration, the inventory will reflect adjustments in the Standard of Service (see Table 7). Relocatable Classrooms (Portables) Relocatable classrooms (portables) are used as interim classroom space to house students until funding can be secured to construct permanent classrooms. The District currently uses 52 relocatable classrooms at various school sites throughout the District to provide additional interim general classroom capacity. A typical relocatable classroom can provide capacity for a full-size class of students. Current use of relocatable classrooms throughout the District is summarized in Table 5. SECTION THREE: CAPITAL FACILITIES INVENTORY 4.Q.b Packet Pg. 471 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -6- Table 2 Elementary School Level Inventory Elementary School Building Area (sq. ft.) Teaching Stations* Permanent Capacity** Beverly Park at Glendale ES 58,145 22 514 Bow Lake ES 76,108 30 666 Cedarhurst ES 68,916 26 619 Des Moines ES 41,766 19 471 Gregory Heights ES 65,978 27 585 Hazel Valley ES 65,346 26 452 Hilltop ES 51,532 24 594 Madrona ES 69,240 25 598 Marvista ES 68,462 27 621 McMicken Heights ES 69,979 25 582 Midway ES 66,096 25 610 Mount View ES 67,783 26 628 North Hill ES 65,665 27 636 Parkside ES 68,857 26 622 Seahurst ES 59,967 27 585 Shorewood ES 60,326 22 483 Southern Heights ES 32,942 15 336 White Center ES 65,654 26 622 TOTAL 1,122,762 445 10,231 * Teaching Station definition: A space designated as a classroom. Other stations include spaces designated for special education and pull-out programs. ** General classrooms 4.Q.b Packet Pg. 472 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -7- Table 3 Middle School Level Inventory*** Middle School Building Area (sq. ft.) Teaching Stations* Permanent Capacity** Cascade MS 90,582 34 986 Chinook MS 87,476 27 783 Pacific MS 73,941 24 696 Sylvester MS 92,617 30 870 Big Picture MS (at Manhattan)^ 2 58 Choice (at Woodside) ^ 2 58 TOTAL 344,616 119 3,451 * Teaching Station Definition: A space designated as a general classroom. Other stations include spaces designated for special education and pull-out programs. ** General classrooms. ***Does not include alternative programs: CHOICE Academy MS/HS at Woodside site. Table 4 High School Level Inventory*** High School Building Area (sq. ft.) Teaching Stations* Permanent Capacity** Raisbeck Aviation HS 87,934 14 448 Big Picture HS (at Manhattan)^ 29,141 10 320 Evergreen HS 161,456 48 1,536 Highline HS 214,919 59 1,500 Mount Rainier HS 205,159 47 1,504 Tyee HS 143,101 38 1,216 TOTALS 841,710 227 6,524 * Teaching Station definition: A space designated as a general classroom. Other stations include spaces designated for special education and pull-out programs. ** Regular classrooms. ***Does not include alternative programs: CHOICE Academy MS/HS at Woodside site; New Start HS at Salmon Creek site; and Puget Sound Skills Center. 4.Q.b Packet Pg. 473 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -8- Table 5 Relocatable Classrooms (Portable) Inventory Elementary School Relocatables** Other*** Interim Capacity Beverly Park at Glendale 0 2 0 Bow Lake 4 0 100 Cedarhurst 4 0 100 Des Moines 0 1 0 Gregory Heights 0 0 0 Hazel Valley 3 1 75 Hilltop 5 1 125 Madrona 2 0 50 Marvista 2 0 50 McMicken Heights 0 0 0 Midway 4 0 100 Mount View 4 0 100 North Hill 0 0 0 Parkside 0 0 0 Seahurst 2 2 50 Shorewood 1 3 25 Southern Heights 2 1 50 White Center 1 3 25 TOTAL 34 14 850 Middle School Relocatables** Other *** Interim Capacity Cascade 0 3 0 Chinook 5 1 145 Pacific 4 0 116 Sylvester 2 2 58 Big Picture MS 4 7 116 TOTAL 15 13 435 High School Relocatable** Other*** Interim Capacity Raisbeck Aviation HS 0 0 0 Big Picture HS 0 0 0 Evergreen HS 3 0 0 Highline HS 0 0 0 Mount Rainier HS 0 0 0 Tyee HS 0 1 0 TOTALS 3 1 0 **Used for regular classroom capacity. ***The relocatables referenced under “other relocatables” are used for special pull-out programs, storage, community use, etc. 4.Q.b Packet Pg. 474 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -9- Generally, enrollment projections using historical calculations are most accurate for the initial years of the forecast period. Moving further into the future, more assumptions about economic conditions, land use, and demographic trends in the area affect the projection. Monitoring birth rates in the County and population growth for the area are essential yearly activities in the ongoing management of the CFP. In the event that enrollment growth slows, plans for new facilities can be delayed. It is much more difficult, however, to initiate new projects or expedite projects in the event enrollment growth exceeds the projections. With the assistance of a professional demographer, the District has developed its own methodology for forecasting future enrollments. This methodology, a modified cohort survival method, considers a variety of factors to evaluate the potential student population growth for the years 2019 through 2028. These factors include: projected births, projected growth in the K-12 population, and a model that considers growth in population and housing within the District’s boundaries. The methodology also considers the potential impacts on enrollment in response to the opening of a charter school within the District’s boundaries. Certain assumptions are made regarding the continued enrollment at the charter school. Therefore, the methodology and the resulting projections should be considered conservative. District enrollment has increased in recent years, including a 2.02% increase since 2009, but is projected to decline over the six-year planning period before stabilizing and then increasing again thereafter. Using the modified cohort survival projections, the District expects a total enrollment of 18,031 students in 2024 and a total enrollment of 18,418 by 2028. See Appendix B (Enrollment projections from Les Kendrick, January 2019). The District intends to closely monitor actual enrollment figures and, as necessary, make adjustments if any of the underlying assumptions change or actual enrollment varies notably from the projections. Future updates to this CFP will identify any adjustments or changes. Table 6 Projected Student Enrollment 2019-2024 Projection 2018* 2019 2020 2021 2022 2023 2024 Actual Change Percent Change 18,273 18,034 17,911 17,785 17,744 17,831 18,031 (242) -1.32% *Actual October 2018 enrollment. SECTION FOUR: STUDENT ENROLLMENT TRENDS AND PROJECTIONS 4.Q.b Packet Pg. 475 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -10- Projected future capacity needs, shown in Table 7, are derived by applying the projected number of students to the projected permanent capacity. It is not the District’s policy to include relocatable classrooms when determining future capital facility needs; therefore, interim capacity provided by relocatable classrooms is not included in this analysis. The District will utilize relocatables as necessary to address interim capacity needs. Information on relocatable classrooms by grade level and interim capacity can be found in Table 5. Information on planned construction projects can be found in the Financing Plan, Table 8. Recent state-level policy decisions impact the District’s capacity analysis. Engrossed Senate House Bill 2261, adopted in 2009, requires school districts to implement full-day kindergarten by 2019. SHB 2776, passed in 2010, requires school districts to reduce K-3 class sizes to 17 students per teacher. Finally, in November 2014, the voters passed Initiative 1351, which requires reduced class sizes across all grades (K-12). The District has proactively implemented full day kindergarten, which reduced the number of available regular classrooms in elementary schools districtwide. Table 7 assumes that K-3 class size reduction is implemented in 2019 and that grade levels are reconfigured to K-5, 6-8, and 9-12 in 2019. Table 7 also includes the capacity related projects the District is planning during the six-year planning period. Future updates to this Plan will incorporate any funded implementation of Initiative 1351. SECTION FIVE: CAPITAL FACILITIES PROJECTIONS FOR FUTURE NEEDS 4.Q.b Packet Pg. 476 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -11- *Actual October 2017 enrollment **Does not include portable capacity ^Implementation of reduced K-3 class size and adjusted Standard of Service; Movement of 6th grade to middle school level ’’Addition of new classrooms at existing elementary schools and New Des Moines Elementary School opens at the Zenith site with added capacity Middle School Level -- Surplus/Deficiency *Actual October 2018 enrollment **Does not include portable capacity ^Movement of 6th grade to middle school level ’New Glacier Middle School opens High School Level -- Surplus/Deficiency Table 7 Projected Student Capacity – 2019 through 2024 Elementary School Level -- Surplus/Deficiency 2018* 2019^ 2020 2021 2022 2023 2024 Existing Permanent Capacity 10,231 9,034 9,576 9,576 9,576 9,576 9,576 Added Permanent Capacity 0 542” 0 0 0 Total Permanent Capacity** 10,231 9,576 9,576 9,576 9,576 9,576 9,576 Enrollment 10,264 8,621 8,513 8,500 8,538 8,670 8,817 Surplus (Deficiency)** Permanent Capacity (33) 955 1,063 1,076 1,038 90 759 2018* 2019^ 2020 2021 2022 2023 2024 Existing Permanent Capacity 3,451 3,451 4,401 4,401 4,401 4,401 4,401 Added Permanent Capacity 0 951’ 0 0 0 0 Total Permanent Capacity** 3,451 4,401 4,401 4,401 4,401 4,401 4,401 Enrollment 2,517 4,017 4,104 4,031 3,849 3,724 3,703 Surplus (Deficiency)** Permanent Capacity 934 384 297 370 552 677 698 2018* 2019 2020 2021 2022 2023 2024 Existing Permanent Capacity 6,524 6,524 6,524 6,524” 6,524 6,524 6,524 Added Permanent Capacity 0 0 0 0 0 0 0 Total Permanent Capacity** 6,524 6,524 6,524 6,524 6,524 6,524 6,524 Enrollment 5,492 5,395 5,293 5,253 5,358 5,437 5,512 Surplus (Deficiency)** Permanent Capacity 1,032 1,129 1,231 1,271 1,166 1,087 1,012 *Actual October 2018 enrollment **Does not include portable capacity. ”Highline High School re-opens with at current site with same net capacity. 4.Q.b Packet Pg. 477 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -12- Planned Improvements The Finance Plan focuses on capacity related projects needed to accommodate recent and projected growth in the District. Pursuant to the Board’s approval of the Capital Facilities Advisory Committee’s final recommendations and the voters’ approval of the 2016 bond, the District will: (1) add space to the new Des Moines Elementary School (replacement school at the Zenith site), (2) construct new elementary school classrooms at various sites, and (3) construct a new midd1le school. All new schools will be located on land currently owned by the District. These projects accommodate recent growth within the District. The District has identified “non-capacity” capital needs at existing schools including the replacement of Highline High School and safety/security improvements at various schools. The District is also planning for the replacement of both Evergreen and Tyee High Schools, as well as replacement of Pacific Middle School, as a part of a future planned bond proposal. Financing for Planned Improvements Funding for planned improvements is typically secured from a number of sources including voter- approved bonds, State match funds, and impact fees. General Obligation Bonds: Bonds are typically used to fund construction of new schools and other capital improvement projects, and require a 60% voter approval. The District’s voters in November 2016 approved by 66.99% a $299.85 million school construction bond to fund the projects identified in this Plan. State School Construction Assistance Program Funds: State School Construction Assistance funds come from the Common School Construction Fund. The State deposits revenue from the sale of renewable resources from State school lands set aside by the Enabling Act of 1889 into the Common School Account. If these sources are insufficient to meet needs, the Legislature can appropriate General Obligation Bond funds or the Superintendent of Public Instruction can prioritize projects for funding. School districts may qualify for State School Construction Assistance funds for specific capital projects based on a prioritization system. The District received funding in the amount of $6.27 million from Senate Bill 6080 to address a portion of the classrooms needed for implementation of reduced K-3 class sizes. SECTION SIX: FINANCING PLAN 4.Q.b Packet Pg. 478 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -13- Impact Fees: Impact fees are a means of supplementing traditional funding sources for construction of public facilities needed to accommodate new development. See Section 7 School Impact Fees. The District also receives some funding toward school construction from the Port of Seattle/Federal Aviation Administration. This funding applies to the new Des Moines Elementary project and the Highline High School replacement project. The Six-Year Financing Plan shown on Table 8 demonstrates how the District intends to fund new construction capacity and improvements to school facilities for the years 2019-2024. The financing components include current and future planned bond funding, SCAP funds, Port/FAA funds, and impact fees. Table 8 Capital Facilities Financing Plan (Costs in Millions) Project 2018 2019 2020 2021 2022 2023 2024 Total Cost Bonds/ Local Funds State Funds Impact Fees^ Port/FAA *** Elementary Schools New Des Moines Elementary School 30.000 27.782 $57.782 X X X X Elementary School Classrooms – various sites 3.00 5.00 1.70 $9.700 X SB 6080 Funds X Middle Schools Glacier Middle School (950 capacity) 45.70 45.70 $91.401 X X Pacific Middle School (design) .500 1.00 $1.50 X X Portables High Schools Highline High School 6.400 29.000 29.000 84.009 $148.409 X X X Evergreen High School 1.00 1.50 10.00 15.00 32.863 98.586 $158.949 X X Tyee High School 1.00 1.50 10.00 15.00 32.863 98.586 $158.949 X X Land Purchase (elementary site for future growth) $20.00 X X ***Construction costs used in impact fee formula are adjusted to recognize Port/FAA funding. ^Previously collected. 4.Q.b Packet Pg. 479 Attachment: Ordinance Amending Comp Plan Amend-School District Capital Facilities Plans (2048 : Ordinance Amending the Comprehensive -14- The GMA authorizes jurisdictions to collect impact fees to supplement funding of additional public facilities needed to accommodate new development. Impact fees cannot be used for the operation, maintenance, repair, alteration, or replacement of existing capital facilities used to meet existing service demands. To be eligible to collect school impact fees for new capacity projects, a district must demonstrate expected grade level enrollment growth over the six-year planning period and a related need for new capacity. As discussed in Section 4 above, after several years of increasing enrollment the District’s current enrollment projections show a decline in elementary and middle school enrollment over the six-year planning period. The District plans to monitor actual enrollment in future years and will include updated information in future updates to this CFP. When the District is eligible for impact fees to fund growth-related cap