FYI3 COUNCIL

BUDGET RETREAT
NOVEMBER 14 & 15
PRESS
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November Budget Retreat
November 14 - 15, 2011
Aquaplex
Continental Breakfast - 7:30 - 8:00
Welcome - Mayor 8:00-8:15
a. First look at the Budget for FY13 which starts July 1, 2012
b. More about where are we going and what challenges will we face
c. This sets the direction for February and April
d. This is intended for Council.
Introduction - Kevin 8:15 - 8:30
a. Purpose - Set the stage for FY2013 Budget
i. Last year theme was sitting on the fulcrum
ii. This year theme - Backto the Shipyard - Building the Sustainable Ship- Reallocation
iii. We are generally at the 30,000 foot level. We will definitely dive bomb on several
occasions, but it is for the purpose of understanding the terrain.
b. Outline
i. Economic Forecast - What does next year and next 5 years hold?
A. Answer - Can't sustain the ship we are driving
B. Corollary -limited to no revenue generation
ii. Evidence it's not sustainable
A. Cracksin the hull from a personnel, equipment, facilities &infrastructure
standpoint
B. Live within your means - This means efficiency and service levels. We've
focused on efficiency the last three years. We can do more, but we must also
examine service levels. This brings us to our theme.
III. Re-Allocation
c. Council Goals/Priorities
i. Any follow-up from other night for those not here
Economic Forecast - Andy Wagemaker 8:30 - 9:30
a. Review National & State Economic Forecast from conference
b. Provide five year forecast of City Revenue .
c. Provide 10 year forecast of Sales Tax Revenue
Break 9:30 - 9:45
Evidence our Ship is not sustainable - Start at 9:45 - People and Times below
a. Purpose - What service level can we maintain for the long run - Kevin
b. Introduction
i. This will be difficult and takes political courage
ii. Every service has a constituency.
c. I-'rOVloe lU year rorecast or sates I ax xevenue
Break 9:30 - 9:45
Evidence our Ship is not sustainable - Start at 9:45 - People and Times below
a. Purpose - What service level can we maintain for the long run - Kevin
b. Introduction
i. This will be difficult and takes political courage
ii. Every service has a constituency.
iii. Every service can argue it is a core service
c. Cracks in the Hull- Power Point
i. Efficiencygains- Kevin 9:45 -10:00
ii. Infrastructure
A. Streets-10:00 - 10:15
B. Utilities -10:15 -10:30
C. Council Discussion - 10:30- 11:00
iii. Facilities
A. Buildings-11:00 -11:15
B. Parks -11:15 -11:30
C. Council Discussion 11:30- 12:30
iv. Lunch 12:30-1:00
v. Equipment
A. Fleet-1:00- 1:15
B. Council Discussion 1:15-1:30
vi. Personnel - 1:30- 1:45
A. Council Discussion 1:45- 2:15
vii. Break- 2:15- 2:30
viii. PublicSafety
A. Police- 2:30 - 2:45
B. Fire- 2:45 - 3:00
C. Courts- 3:00 - 3:15
D. Council Discussion 3:15 -4:00
ix. Make-UpTime - 4:00 - 5:00
x. END OFDAY
xi. START OF DAY
xii. Community Development - 8:15- 8:30
A. Council Discussion 8:30 - 8:45
xiii. Community Enrichment - 8:45 - 9:00
A. Council Discussion 9:00- 9:30
VII. Reallocation Ideas- KB 9:30 - 10:00
a. Ideasexplored but not recommended
b. Re-allocations to consider
VIII. Council Discussion 10:00- 12:00
a. What's in the realm of possibility - keep on the table versustake off table
IX. Lunch 12-1:00
X. City Property Designations 1:00 - 3:00
a. Reviewmap
i. Layerwith all property owned
ii. Layerwith Parks, Open Space and Stormwater
A. Needto show candidatesfor PLO-F
a. What's in the realmof possibility - keep on the table versustake off table
IX. Lunch 12-1:00
X. City Property Designations 1:00 - 3:00
a. Reviewmap
i. Layerwith all property owned
ii. Layerwith Parks, Open Space and Stormwater
A. Needto show candidatesfor PLO-F
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iv. Show the rest of properties in play then go through Staff Recommendations
A. Economic Development
B. Housing
C. Facilities
D. Parks& Open Space
. b. Process
i. Send to commissions - get recommendations
ii. Identify competing lots
iii. Council take up
iv. Incorporate in Regional Plan?
Future Revenue Generation Sales &UseTax 3:00 - 4:00 (if possible)
a. Taxeson Service (need legal research)
b. Use tax more specifically
c. Naming Rights for Airport
d. Regional RoadTax
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CRACKS IN THE HUll
II FY201 3 November Retreat
Transition
o Economic Forecast =Steady/Flat
o Flat =Unsustainable
o Unsustainable = Cracks in the Hull
o Back to the Shipyard
11/10/2011
II
Cracks in the Hull
Since Recession Began in Fall 2008
o Reduced General Fund Operations by 20%
o Reduced Utility(Water & Wastewater) Fund
Operations by 70/0
o Reduced.HURF Fund Operations by 13% (430/0 total
Fund)
o Library Fund grew by 80/0
o Reduced Overall Personnel by 13%
D Review Exhibit 1
Exhibit 1
11/10/2011
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EXHIBIT 1
FTE Comparisons
2008-2009 2011-2012
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FTE FTE %Change Notes - Management Cuts
City Manager/Clerk
12.50 10.8
-14% Administrative Assistant
Capital
13.50 8
-41% Engineering Supervisor; 4 P.M.'s
HR
6.75 6.75
0% Human Resources Manager
Risk
3.00 2 -33%
Customer Service
10.75 10.25
-5% Combined Super into Rev Manager
Legal
16.25 13.75
-15% Civil Attorneys
IT
16.00 13 -19% GIS Manager
Management Services 12.00 8 -33%
SalesTax 8.50 8
-6% Combined Sales. Tax Manager
Library 53.77 51.4 -4%
Finance 14.14 12 -15%
FMPO 2.88 2.88 0%
CDAdmin 3.00 2 -33% Admin Specialist
Planning 32.00 22.5 -30% Inspection Mgr, 2 P.M.'s
Engineering 25.50 17 -33% 2 Project Managers; Survey Supervisor
Community Investment 6.00 5 -17% Director
Downtown 5.00 5 0%
Housing 6.00 5 -17%
Fire 101.75 85 -16% Deputy Chief / Battalion Chief
Police/Grant 181.00 168 -7% Support Service Manager/Records Super
U PWAdmin
4.00 2.5 -38% Deputy Director
Parks 32.46 27.46 . -15% Parks Superintendent
Fleet 15.00 13 -13% Fleet Superintendent
Facilities 12.00 11 -8%
Recreation 67.23 61.35 -9% Combine two Section Heads
Streets 41.06 36.31 -12%
Airport 10.50 9.5 -10%
Solid Waste 57.02 48 -16%
SEMS 11.60 11.6 0% Total Reorg
Utilities Admin 10.50 8 -24% Elim Operations Manager/Conservation Mgr
Lake Mary 13.00 11 -15%
Water Distribution 17.00 14 -18%
WWTP 13.50 12.5 -7%
Wastewater Collection 9.00 9 0%
WW Monitoring 4.00 3 -25%
Reclaimed WWTP 4.00 4 0%
Court 29.63 25.18 -15% Deputy Court Administrator
ED 2.00 2 0%
CVB 16.75 13.49 -19% Comb Marketing & PR Mgr;Elim SalesMgr
Storm 6.50 6 -8%
.._ ~ _ .
Wastewater Collection 9.00 9 0%
WW Monitoring 4.00 3 -25%
Reclaimed WWTP 4.00 4 0%
Court 29.63 25.18 -15% Deputy Court Administrator
ED 2.00 2 0%
CVB 16.75 13.49 -19% Comb Marketing & PR Mgr;Elim SalesMgr
Storm 6.50 6 -8%
Total 907.04 785.22 -13%
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Cracks in the Hull
o Result =lmpocts on the sustainability of
Infrastructure, Facilities, Equipment, Personnel &
Services
o FY2011 Transmittal Letter & Graph (Exhibit 2)
o No or Limited Revenue Enhancement
o Two Strategies
D Efficiency; or
D Service levels
Exhibit 2
11/10/2011
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Looking at the categories outlined above. here are some estimatesto "maintain what we've got" lain what we've got:
~ ." "
Equipment - "
Fleet (General Fundw/o fire engines)-$500.000/yr(FY11 Budget = $250.000)
Fire Engines - $400.000/yr (FY11 Budget = $0)
SolidWaste Equipment - $2 million/yr (FY11 Bodget=$1.8 million)
Utilities (vehicles and plants) - $1million per year (FY11 Budget = $0)
IT Capital- $700,OOO/yr (FY11 Budget = $470,000)
Infrastructure-
Street preservation- $4 million/yr (FY11 Budget = $937,000)
Water lines ..$2"million/yr (FY11 Budget =$0)
Sewer lines - $1 million/yr (FY11 Budget = $0)
Water meters - $400.000/yr (FY11 Budget = $0)
Futurewater supply for build-out - $200M- $600M
Parks capital- $500,OOOlyr (FY11 budget = $250,000)
Facilities-
General Fund- $500,OOO/yr (FY11 Budget = $200,000)
Custodial - $525,OOO/yr (FY11 Budget = $383.000)
Parks Maintenance- $3 million/yr (FY11 Budget =$2.4 million)
$250.000)
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Personnel-
Training and Travel - $1.3 million/yr (FY11 Budget =$647,619)
Compensation (average 19%below market) - $6.3 million/yr to catch up h up
Uniforms- Police $1.200Iperson/yr - $224,000 (FY11 Budget =$112.000). 2.000).
- Fire $1.000/pers/yr(not including safety gear) - $100,000 (FY11 Budget = $0) ) (FY11 Budget = $(
Overtime. (primarily Police. Fire and Snow removal) - $1.7M/year (FY11 Budget= $1.3M) Y11 Budget= $ 1 . 3 ~
Maintaining What We've 'Got
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$3.5
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
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Annual Flnandal Plan
[] FY 2011Budget Needed to Maintain
xxi City of Fla City of
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Cracks in the Hull
o City has focused on efficiency
D Reduced in places where workload has stayed flat or grown
Courts
Police
Fire
Utilities
EconomicVitalIty
IT
Management Services
HR
Legal
City Clerk
D Reduced stoff in places where workload has dropped
Community Development
Cracks in the Hull
o Efficiency - How do we compare?
D IBM White Paper - Smarter, Cheaper, Faster (Ex. 3)
D Survey of 100 largest U.S. cities
D Average employees 657/100,000 for Core Services
Flagstaff 675/100,000 for Core Services
D Average expenditures for Core Service=$702/Capita
Flagstaff $623/capita (may explain J90/0 below market pay)
Not adjusted for Cost of living
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D Average expenditures for Core Service=$702/Capita
Flagstaff $623/capita (may explain J90/0 below market pay)
Not adjusted for Cost of living
11/10/2011
Exhibit 3
Cracks in the Hull
OlL....-------------------------t
o Further Efficiency Ideas
D Install radio read meters
D Agenda software for Clerk
D Auto attendant for switchboard
D Fire & Police time entry via cloud computing
D Continual evaluation of workload to staffing ratios
D Fire & Police time entry via cloud computing
D Continual evaluation of workload to staffing ratios
11/10/2011
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White Paper
Smarter, Faster, Cheaper
An Operations Efficiency Benchmarking Study ofI 00 American Cities
IBMGlobal Business Services
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Table of Contents
lnUoduct!on 3 .
The Inefficiency in Our Midst 4
Tho Study 5
What Drives EfBclcncy? 1
Managomont Mattors (And It Mattors A Lot) 8
Lost Labor's LovD 9
Dcc:onstructlng Budget Deficits 9
Tho Path Forward 11
Appendix - Of MICEand Methodology 13
For More lnformaUon 16
About tho Author 16
Acknowlodgments 16
DUUyll;;"' .1'7
The Path Forward 11
Appendix - Of MICEand Methodology 13
For More lnformaUon 16
About tho Author 16
Acknowlodgments 16
Footnotes 17
Introduction
Accordingto the Government AccountabilityOffice(GAO),
localgovcmmenu in the United States are collectivdyfacingI
SzJ Sbillion muaural budget deficit, whichconstituteSabout
1J % of their toQi spending'. Sil!cethese Ire structUral
deficits. they willnot diminish even when the economystarts
expandingagain. These shortfalls represent a fundamental
disconnectbetween the spending commiunents city
govcmments haYC made and the lc:vdof menue growth they
canrcasol12bly apcct to achieve.
Asa consequenceof these structural deficits,each year local
government!' must lind a comhination or newrevenues and
spending reductions to dose the gap in their budgeu. Since
zoo6local guvcmments haYC shed 353,000jnbs. including
teachers, police oRleen and fire fighten. They haYC
furloughedemployees.refinanced pension obligations, and
spent dowu reserve (unds in order to minimW: service
reductions. Our analysis of the budget..dosing measures
employedby 13cib.esin the Stale of Califurnia last year
suggeststhat between 30% ancl60% uf the budget-balancing
measuresadopted byloc:a.l governments represent one-time
savingsor revenue generating measures rather than permanent '
to COSt saueturcs. nusis not surprising, as a similarly
narrowapproach hal too often dominated conversations .
around the burgeoning federal deficit. But one-off cuts are not
the answer. Asthese opuons exhaust themselves, mOlelayoffs
and servicesreducliolUare inevitable. Instead of just doing
Jess, there is a way(or cities to operate muner, so that they an
do more with less.
IBM0I0bcl BusI..... service. J.
For this reason, there isno better time than now to take a hard
look at the cfficiencyafloal go\lUlUl1C11ts. If loal
government leadershipwill take the time:to perform the
analysisrequired to identifyand reot out inefficienciesin their
operations, they can shed CC$U signiliandy impacting
servicelevels. In manycases, the thoughtful application of
innovations in business process, design, and
technology can in faet reduce costs and improve se:rvices
simultaneously.
One cffectivemeans for an organization to identify
inefficiencic.. intheir operarionJ iJ through benchmarking, 8y
compirins the operational profile of similarlySitlUled
organizations, opponun.ities (or improved per(ollWUlce ClU1 be
uncovc:red. To help cities address the wom budget climate in
generations, mMused publiclyanibble data to benchmark
the 100 largcst clties in the United States ru anl:lll and
compare huwefficicndy they opcntc. 'fhe resultsof that
study,md recommendatiolUfor what cities can do with these
findings,are thc'subject o( this paper.
Ourgoal isslraightforwud: by comparing the efficiencywilh
whichcities deploy resources, IBMhopes to provide mayors
and city managers with a road map (or where they should be
looking(or high-yidd savingsopportunities in their own local
govemmenr operations. Given the financialpressures cities
face and the likdihood that unfavorable: economic conditions
willpersist for the foreseeable future, there is no better time
.(or local governments to becomesmaner, (asler, cheaper."
c
For More Information
Tolearnmoreabout IBMGlobalBusiness Services, conuct
yourIBMsalesrepresentative or visit:ibm.comlgbs
About the Author
DavidEdwardsleadsme SmarterGovernmcnt Campaignfor
IBM's PublicSectorStrategyandInnCMItion Practice. He
served foreightyeus lISthechiefpolicy advisor toAtlantll
Mlyor ShirleyFranklin.
Acknowledgments
Manycolleagues contributedto the analysis, findings and
recommcndations in thispaper. I amgnteful for their
apenise and their partnership. They include:
BrandonBienvenu
ChrisCafiero
EmilyGarrahan
Allan Guyct
AhnHowz.c
Andrc:a JlIckman
AlisonPine
Daniel Prieto
TackRichardson
AshIeyWiUs
c
Footnotes
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Cracks in Hull
o Will continue to push the envelope on efficiency but
limited options remain.
o That leaves service cuts
tJ Performance Measures (Inputs, Outputs, Outcomes)
tJ Look at full menu of services
tJ Re-prioritize and re-allocate
o Fiscal Policy Priorities
tJ Exhibit 4
Exhibit 4
11/10/2011
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CITY OF FLAGSTAFF
PRIORITY FISCAL POLICIES
2-1-11
Represents how the first new dollars will be spent after the Great Recession of 2008 -
2010. Does not include financial obligations such as debt service, utility rate increases,
or state and federal mandates which take immediate priority. Priority expenditures are
not considered accomplished until restored with ongoing dollars rather than one-time
dollars.
1. Preservation of FY2011 Service Levels
a. Transfer 1x expenses to ongoing
b. Incorporate loss of grants
c. Address inflationary costs (health care, pension, etc)
d. Backfill those services funded with GF fund balance draw-down
2. Restore Pay Cut of 1.2%
3. Increase Compensation Average to 15%below market (use merit to fix those
below 19% and Market Adjustments to move the whole scale)
4. Restore Training Budget to 25% of FY2008 level
5. Establish a Reimbursement Policy for Uniforms at no more than 50% of FY2008
level
6. Restore Benefit cut of $60 for Dependent Subsidy or Deferred Compensation
7. Achieve 50% of Equipment (including Fire Engines), Infrastructure, and Facilities
Funding & Custodial to 75%.
8. Restore General Fund, Fund Balance to 15%
9. Restore Overtime to 75% of FY2008 level
10. Take measures to reduce increases in energy costs. Goal is less than 1%
Increase/yr
11. Restore Service Levels, based upon priority, by $250,000 ongoing.
12. Establish a Reimbursement Policy for Uniforms at no more than 75% of FY2008
level
13. Achieve 75% of Equipment (including Fire Engines), Infrastructure, and Facilities
Funding & Custodial to 100%.
14. Restore Training budget to 50%
15. Increase Compensation Average to 10% below market
16. Restore Overtime to 100%
17. Achieve 100% of Equipment (including Fire Engines), Infrastructure, and
Facilities Funding
18. Increase Compensation Average to 5% below market
19. Restore Overtime, Call-out, and minimum staffmg compensation to pre-recession
policy.
20. Increase Service Levels as funding permits
17. Achieve 100% of Equipment (including Fire Engines), Infrastructure, and
Facilities Funding
18. Increase Compensation Average to 5% below market
19. Restore Overtime, Call-out, and minimum staffmg compensation to pre-recession
policy.
20. Increase Service Levels as funding permits
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Cracks in the Hull
o Format
a Visible services and goals
a Service levels vs. actuals
a Service level policy choices
a Consequences of choices
11/10/2011
INFRASTRUCTURE
II
INFRASTRUCTURE
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Infrastructure
Streets-Service Levels
=:J''----------------------------t
o Visible Services & Goal - ALL HURF FUNDED
c Snow Plowing - Plow all streets within 18 hours of end
of storm if less than 12 inches; De-icer Program
c Street Maintenance - Minimum oel of 70
c Pot Hole Repair - Repaired within "24 hours of reporting
C Street Sweeping -
Downtown 5 day/wk
Southside 3 days/wk
Arterials l/wk
Residential 2/mo
Infrastructure
Streets - Actual
"
o Service levels relative to actual
C Snow Plowing - Plowing & De-leer Achieved
Requires $150,000 transfer from GF for De-Icer
D Street Maintenance - OCI range from 32- 100 w/ Avg=76.4
293 out of 978 segments under oel of 70
$500,000 from GF for O&M
$2.8 Million in 2008-2009 vs $893,000 in 2011-2012
$50 million to catch up
Probably need between $4-$8 M /Yr for malnt. & rebuilds
C Pot Holes - Achieved 99% of time
C Street Sweeping
$10,000 GF transfer for street sweeping
Downtown5 days/wk
Southside 3 days/wk
Arterials 1 day/wk
D.....;rI..... t; ...1 1 rI ..." I"""",..t ~
$50 million to catch up
Probably need between $4-$8 M /Yr for malnt. & rebuilds
C Pot Holes - Achieved 99% of time
C Street Sweeping
$10,000 GF transfer for street sweeping
Downtown5 days/wk
Southside 3 days/wk
Arterials 1 day/wk
Residential 1 day/month
11/10/2011
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11/10/2011
11/10/2011
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11/10/2011
II
Infrastructure
Streets - Choices &Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
Infrastructure
Utilities - Service Levels
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o Visible Services & Goal - Utilities Funded
1:1 Water Lines - Replace 2 miles of annually
1:1 Sewer Lines - Replace 1 mile of annually
1:1 Water Meters - Replace every 10 years
1:1 Reclaim Water - Produce A+ from all WWTP
1:1 Water Resources - Meet future demand
1:1 No Violations - Make O&M and Capital Improvements
to meet all regulations

Infrastructure
Utilities - Actuals
D
1
l.-.- --1
o Service Levels Relative to Actuals
D Actual Revenue $800,000 under model projection for FY12
D Water Lines - 0 miles in FY11, 0.5 FY12-13j 1 FY14; 2 FY15
D Sewer Lines-O in FY11, 0.2 '12,0.4 '13-14;.6 '15-17;1 '20
D Water Meters - 0 in FY11, 3,.la in FY12, $1.5 M to Catch-up
D Reclaim Water - Achieved
D Water Resources -
Paying $82,000/yr to fund ADWR.
Demond is expected to exceed 100 year water supply in -20 yrs
I! Stipulation with Ncvo]o achieved for Red Gop supply.
D No Violations - no violations last 12 months
D Reclaim Water - Achieved
D Water Resources -
Paying $82,000/yr to fund ADWR.
Demond is expected to exceed 100 year water supply in -20 yrs
I! Stipulation with Ncvo]o achieved for Red Gop supply.
D No Violations - no violations last 12 months
11/10/2011
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Rate Model Error
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o Cost/Flow =Rate
o Calculated for water separate from sewer
o Water is within model tolerances
o Sewer was off substantially
1:1 Investigation revealed the flow number used was in
error
1:1 Vendor can produce no documentation of why #
changed, only when it changed
1:1 Vendor accepts no liability since we accepted the
model
Infrastructure
Utilities - Choices & Consequences
~ L ~ ------------------i
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
11/10/2011
11/10/2011
FACILITIES
II
Facilities
Bulldlnqs - Service Levels
D1L....-. ---I
o Visible Service Levels & Goals
tI Facilities Condition Index - Average of 85%
tI Custodial costs of buildings - $500,000
tI Custodial cost per sq.ft. (BOMA Benchmark)-$1.50
tI Utility & maintenance costs per sq.ft. of office buildings
- $8/sq.ft
Includes custodiol
IJ UTiliTY 6. rncmrencnce COSTS per sq.rr, OT ornce DUIIOlngs
- $8/sq.ft
Includes custodiol
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Facilities
Bulldlnqs - Actuals .
o Service Levels vs. Actuels
D Facilities Condition Index - CY11 Average of 65%
Maintenance appropriation dropped from $500,000jyr to
$200,000
D Custodial costs of GF buildings - $408,000
D Custodial cost per sq.ft. actual -$1.39
D Utility costs per Sq.Ft. of office buildings - $5.83
Includes custodial
11/10/2011
II
Facilities
Buildings .; Choices & Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
Facilities
Parks - Service Levels
II
o Visible Services & Goals - GF & BBB Funded
D Number of parks & acres per park per 1,000 ('96
Goal)
Neighborhood - 1.01 acres/1,000
Community - 1.42/1,000
Regional - 2.03/1,000
Specialty - 1.06/1,000
D Maintenance level of parks - Avg. =2
D Amenities in Parks - Playgrounds, Ramadas, Ball fields
D Miles of FUrS - 1 mile /yr
Facilities
Parks - Actuals
==11'------------ --1
o Service levels relative to actuals
D Park acres/l ,000 people
!I Neighborhood - 0.38/1,000
Community - 0.84/1,000
Regional- 0.87/1,000
Specialty - 4.06/1,000
No Neighborhood Pork west of Milton and N of 1-40
II No Community Pork West of Ft. Volley Rd
No Regional Park in South/Southwest of City
- . _ ~ . _ _. --""". I .,'W"'W''W'
Specialty - 4.06/1,000
No Neighborhood Pork west of Milton and N of 1-40
II No Community Pork West of Ft. Volley Rd
No Regional Park in South/Southwest of City
11/10/2011
n
11/10/2011
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Facilities
Parks - Actuals
"
o Service levels relative to active
c Maintenance-
General Fund Parks - Avg = low 4
BBB Parks &Medians = Avg = 3
c No new amenities/facilities in last three years
C Miles of FUTS Trails/yr = Achieved
Multiple funding sources (Bond, BBB, Transportation Tax)
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Facilities
Parks - Choices & Consequences
WIL...- --i
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
Ii
EQUIPMENT
II
Equipment
Fleet - Service Levels
o Not a direct service level but indirect
a Ex. Street sweepers; police cars, snow plows
o No replacement fund. Fund as revenues allowed.
a GF $500,000/yr in 2008 vs. $178,000/yr in 201 2
a GF $286,000/yr FY13-FY18
a Fire trucks separate
o Started fund with sale of Sawmill South ($1M), but
lx
a GF $286,OOO/yr FY13-FY18
a Fire trucks separate
o Started fund with sale of Sawmill South ($1M), but
lx
11/10/2011
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Equipment
Fleet - Inventory
II
Fund # Rolling Stock Purchase $ Est. Replacement $
GF 261 $11,1 27.,975 $11,520,521
Solid Waste 66 $ 9,261,696 $11,438,868
Utilities 87 $ 3,288,305 $ 5,357,400
Airport 17 $ 2,227,831 $ 5,863,000
Streets 115 $ 8,325,450 $22,565,000
Total 546 $34,231,257 $56,744,789
11/10/2011
II
Equipment
Fleet - Choices & Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
II
PERSONNEL
II
Personnel
Service Levels
o Visible Service Levels & Goals
c Quality of Service Provision - Excellent or Good Job as
indicated in Citizen Survey
C Compensation & Benefits - Middle of the Market
c Training - Maintain Professional Training
c Uniform - Present Professional Appearance
c Staffing - Adequate Staffing per Service. Includes
overtime for Police, Fire, Snow Removal, & Utilities
... II U I I I I I I ~ - IY\UIIIIUIiI r rUI essroncn I rOlrJlrJg
c Uniform - Present Professional Appearance
c Staffing - Adequate Staffing per Service. Includes
overtime for Police, Fire, Snow Removal, & Utilities
11/10/2011
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Personnel
Actuols
II
o Service level vs. Actual
D Quality of Service - 77% Excellent or Good; 21 0,la Fair or
Poor(2009 Citizen Survey)
D Compensation & Benefits - Stacking of negatives
190/0 below Market (2008 survey)
Pay cut in May 2009
No' raises since 2008
No market adjustments
Decrease in benefits - Family Premiums & Deferred Comp
Decrease in take home pay
More functions
Less appreciation - Anti Government Movement
Personnel
If
o Countermeasures
D City Manager Awards
D Pension offset to salaries
D Triggers in place
D Fiscal policy priorities provide hope
D Better communication
o Helps but still
D Increase in grievances
D Increase in legal complaints
D Good people go elsewhere
D Better communication
o Helps but still
D Increase in grievances
D Increase in legal complaints
D Good people go elsewhere
11/10/2011
II
II
Personnel
Actuels
o Service Levels vs. Actuels
D Training - 0-100% of 2008 level; 32jQ average
D Uniform - OA> - SOA> of 2008 level; 33% average
D Staffing
13% reduction =.Match IBMSurvey
OT cut from $1.7M/yr to $1.3M/yr
Personnel
Choices & Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
11/10/2011
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II
OTHER SERVICES
II
Public Safety
Pol-ice - Service Levels
o Visible Service Levels & Goals
tI Part 1 Violent Crime - 4.0/1 000
tI Property Crime - continued reduction to 34/1,000
tI Part II Drug Arrests - 6.6/1,000
tI Domestic Violence - decrease reports 5
%
tI Reduce Traffic Collision - 5
%
from CY2007
tI Average Response Times - 6.29 minutes
tI Favorable Customer Service Rating - 80%
tI Reduce Traffic Collision - 5% from CY2007
tI Average Response Times - 6.29 minutes
tI Favorable Customer Service Rating - 80
%
11/10/2011
Public Safety
Police - Actuals
=:]IL....-- -i
o Serovice Levels vs. Actuels (CY10)
1:1 Part 1 Violent Crime - 4.0/1 000
1:1 Property Crime - 46/1,000 and up 1
0
;0
1:1 Port II Drug Arrests - 10.6/1,000
1:1 Domestic Violence - down 3.8%
1:1 Reduce Traffic Collision - down 270/0 from CY2007
1:1 Average Response Times - 4.46 minutes
1:1 Customer Service Rating - 81% (2009 Community
Survey); 87% (Ongoing Customer Survey)
Public Safety
Police - Choices &Consequences
II
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
11/10/2011
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Public Safety
Fire - Service levels
o Visible Services & Goals
a A.LS personnel on equipment - 90% of time
a Response times, initial response - 5 min 90% of time
(includes turnout and travel)
a Response times, full deployment - 9 min 90%
a Fire loss - less than 2 tenths of 1 percent
a Limit wildfire size - 5 acre avg. treated; 20 acres
untreated
11/10/2011
----'1
Public Safety
Fire - Actuals
o Service Levels vs, Actuals
a ALS Personnel on Equipment - 96% of time
a Response times, initial response - 5 min 62.8% of time
(includes turnout and travel)
a Response times, full deployment - 9 min 75%
a Fire Loss - 0.04% loss
D Limit wildfire size - 0.27 acre avg.treated; 0.1 acres
untreated
- - - - - ,- - - -- - . -- - - -,
a Fire Loss - 0.04% loss
D Limit wildfire size - 0.27 acre avg.treated; 0.1 acres
untreated
Public Safety
Fire - Choices & Consequences
II
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
Public Safety
Courts- Service Levels
==:=11'--- --1
o Visible Service Levels & Goals
D Right to a speedy trial
Case Processing Measurement - ABA National Standard:
1000/0 disposed in 90 days.
Backlog Measurement- "Pending Case Ratio"-National
Standard: .25 (# pending/filings yr.).
Workload Measurement - # of Citations per FTE - Goal is
2,200/FTE.
D DV Recidivism- low as possible
D Recidivismof Drug Offenders - low as possible
Standard: .25 (# pending/filings yr.).
Workload Measurement - # of Citations per FTE - Goal is
2,200/FTE.
D DV Recidivism- low as possible
D Recidivismof Drug Offenders - low as possible
11/10/2011
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Public Safety
Courts - Actuals
011......- -1
o Service Levels vs. Actual
a Right to a speedy trial
Case Processing Measurement - Currently 760/0 disposed in
90 days
Backlog Measurement - "Pendlnq Case Ratio" Current Ratio
1.071 CY11 (4x standard)
Workload Measurement - Current # of Citations per FTE -
2,709/FTE CYl i
a DV Recidivism - 5.2% CY11
a Recidivism of Drug Offenders - 4.6% CY11
Public Safety
Courts - Choices & Conseauences
~ I l - . - _t
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
11/10/2011
II
II
Community Development
Service Levels
1:1 Timely completion of Planning Studies - 90%
1:1 30 day review of Development Apps - 90%
1:1 "No Surprises" after ORB - 0
1:1 Capital Projects on schedule and budget ->90%
1:1 Traffic Studies and work orders - 80/yr total
1:1 No Infrastructure retests/warranty work - >95%
1:1 Applicant satisfaction with Planning - 90%
1:1 New Affordable Housing Units - 10
%/yr
Community Development
Actuels
1:1 Timely completion of Planning Studies - Yellow
1:1 30 day review of Development Apps- 92.3%
1:1 "No Surprises" after ORB - 0
1:1 Capital Projects on schedule and budget -100%
1:1 Traffic Studies and work orders - 53 Total
1:1 No warranty work on Infrastructure - 99.9%
1:1 Applicant satisfaction with Planning.- 95%
1:1 New Affordable Housing Units - CY1 0: 22%
Ownership (12) and 100% Rental (56)
IJ I rornc erucres ana work oraers - ~ J lotal
1:1 No warranty work on Infrastructure - 99.9%
1:1 Applicant satisfaction with Planning.- 95%
1:1 New Affordable Housing Units - CY1 0: 22%
Ownership (12) and 100% Rental (56)
11/10/2011
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II
Community Development
Choices & Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
Community Enrichment
Service Levels
o Visible Service Levels & Goals
1:1 Provide Recreation Programs - Core, Secondary &
Support Recreation Programs
1:1 Provide Recreation Facilities - 5 facilities
1:1 Customer Satisfaction - 900/0 satisfied
1:1 Cost Recovery - Direct Expenses
100% adult programs
500/0 Youth Programs
70% Aquaplex
1:1 Library Satisfaction - 88%
1:1 Cost Recovery - Direct Expenses
1000/0 adult programs
.50% Youth Programs
70% Aquaplex
1:1 Library Satisfaction - 88%
11/10/2011
"
"
Community Enrichment
Actuels
o Service Levels vs, Actuels
r:J Provide Recreation Programs - Achieved
r:J Provide Recreation Facilities - Achieved
r:J Customer Satisfaction - Achieved - 90%
r:J Cost Recovery - Direct Expenses
.90
%
adult programs
85% Youth Programs [1000/0 equals 50% cost recovery]
64.5% Aquaplex
r:J Library Satisfaction 97
%
Community Enrichment
Choices & Consequences
o Policy choices and consequences regarding funding this
service level to be provided at Retreat on Monday
11/10/2011
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Service Expansion
t = J 1 ~ -----------------f
o Rio de Flag
o COPS Grant
o Snowplay
o Property Maintenance Ordinance
Re-Allocation
II
o Fiscal Policy Priorities
o Cracks in the Hull
o "Maintain what we've got"
11/10/2011
II
II
Re-Allocation
o Ideas considered but not recommended
1:1 Eliminate one Deputy City Manager
D Consolidate Police & Fire into Public Safety Division
D Reduce Contributions to if >$25,000
D Distribute BBB Arts & Science Funds w/ City Staff
Re-Allocation
oRe-Allocations to be provided at Retreat on
Monday
11/10/2011
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DISCUSSION
IWhat's in the range of possibility?
11/10/2011
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Economic Outlook
t-------4Qr--------l
NOVEMBER 14, 2011
Sources
1 - - - - - - - - - - - - 1 ~ ( ) . . . . . - - - - - - - - - - ~
Government Finance Officers of Arizona (GFOAz)
Budget Forum
NAUEconomic Outlook
Joint Legislative Budget Committee
Joint Legislative Budget Committee
11/9/2011
Discussion Points
I - - - - - - - - - - - - - I o ~ - - - - - - - - - - ;
Global Economy
11/9/2011
National Economy
State Economy
Regional Economy
Global Economy
~ - - - - - - - - - - l O t - - - - - - - - - - - ~
Greece! Italy?
Who's next?
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National Economy
I - - - - - - - - - - ~ O \ I - - - - - - - - - - ~
No geographic mobility.
Consumer spending/consumer confidence weak.
11/9/2011
u
Political uncertainty.
Modest growth (1-2%).
Double dip recession not likely.
~ ~ ~ ~ ~ - ~
- ~ . ,
State Economy
~ - - - - - - - - - - - - l a r - - - - - - - - - - - - - - l
Population decline.
State budget.
)( Preliminary estimates for FYll:
o Sales tax up 1.9%
o Individual and Corporate income taxes are up.
)( FY12 $126 million above forecast.
Construction based economy.
o No commercial space built until 2015-2016.
o No rebound in residential until 2015-2016.
)( .rI 12 ~ 120 munon anove rorecast.
Construction based economy.
o No commercial space built until 2015-2016.
o No rebound in residential until 2015-2016.
Housing market.
o Seasonal resident home growth.
)( 977 to 1,892 (4.6% to 7.2%)
Cost of living index improvement.
o 2008: 118.4
o 2011: 112.4
State Economy
..-------10\..--------1
Political uncertainty.
Modest growth (3-5%) until 2015.
No double dip recession.
Regional Economy
t-------IO\..----------l
Population increases for Coconino County.

'>..

11/9/2011
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Housing market.
o Seasonal resident home growth.
)( 977 to 1,892 (4.6% to 7.2%)
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Regional Economy
~ - - - - - - - - - - l a \ / - . -----------1
Construction rebound will mirror the state.
NAUStudent increase
o 2007: 14,000
o 2011: 17,700
Tourism sales tax numbers are up.
o Hotel/Motel- & Restaurants
Holiday shopping to remain flat.
No double dip recession.
Conclusion
...---....
1--------------1(0)1-------------1
Sloweconomic growth through 2015.
Continued low construction activity.
No double dip recession.
11/9/2011
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II
COUNCIL RETREAT
II Revenue Estimates
November 14, 201 1
Revenue Review Agenda
o Economic Overview
D Business Activity Graphs
D Business Cycle Graph Review
o Sales Tax Projections
D Local and State
o Other General Fund Projections
o Transportation Fund Projections
o BBB Fund Prolectlons
o Utility Fund Prolectlons
o Environmental Services Fund Projectlons
o Airport Fund Projections
o Transportation Fund Projectlons
o BBB Fund Prolectlons
o Utility Fund Prolectlons
o Environmental Services Fund Prolectlons
o Airport Fund Prolectlons
Change in Taxable Business Activity
o Utilities Yr over Yr
15% ,..----------------------------
10% +----------------------*'"-----

-5%
-10% .....
-15% ........--------------
-20%

A

....Year over Year
Change in Toxoble Business Activity
o Utilities YTO over 2 Yr
10% ...-----------------------------

-5%
-10%
-15%
-20% .1- _
-10% j
-15% f-'
-20% 1.- _


....YTD over 2 Yr
u
Historical US Business Cycles
.... % Growth in GDP
10.00% ~ - - - - - - - - . . . : . . : . . . - = . : . ~ . . . : : : : . . . : . = . . ~ ~ - - - - - - - -
-5.00%
=
~ 00 r4 IoC
=

00 r4 IoC
=
00
IoC IoC IoC e- e-- ee 00 CIO C7\ C7\
=
= =
~ ~ ~
C7\
~ ~ ~ ~ ~ ~ = = =
-
r4 r4 r4
Year
http:/ /wwwbea.gov
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City Sales Tax Revenue
Total 1% Collections
....Sales Tax Revenue
n
City Sales Tax Revenue
Construction Contractin
53,000,000
$2.6
52,500,000
52,000,000
$1.5
SI,500,000
SI ,OOO,OOO
FY05 FY06 FYO' FY08 FY09 FYIO FYlI FY12 FY13 FY14 FY15 FY16
(Est). (Est). (Est). (Est). (Est).
-+-Construction Contracting
City Sales Tax Revenue
BBB Collections
56
$5.5
.."
=
:S
55

.5

54
FYOS FY06 FYO' FY08 FY09 FYIO FYlI FYI2 FYI3 FYI4 FYIS FY16
(Est). (Est). (Est). (Est). (Est).
-+-BBB2k

..:
.5

54
FYOS FY06 FYO' FY08 FY09 FYIO FYlI FY12 FY13 FYI4 FYIS FY16
(Est). (Est). (Est). (Est). (Est).
-+-BBB2%, Collections
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Franchise Fee Revenue
54 ,-------------------------
$3+-------------------------
$2.0
$1
FY05 FY06 FY07 FY08 FY09 FYI0 FYll FY12 FYIJ FYl4 FYIS FYl6
(Est). (Est). (Est), (Est). (Est).
-+-Franchise Fee
State Shared- Sales Tax
57
$6.2
VJ
$6

=
./
:3

S5.1
.5
5S

FYOS FY06 FY07 FY08 FY09 FYIO FYll FYl2 FY13 FYl4 FYIS FYl6
(Est). (Est). (Est). (Est). (Est).
.....State Shared- Sales Tax Shared- Sales Tax (State Projections)


FYOS FY06 FY07 FY08 FY09 FYIO FYll FYl2 FY13 FYl4 FYIS FYl6
(Est). (Est). (Est). (Est). (Est).
.....State Shared- Sales Tax Shared- Sales Tax (State Projections)
State Shared- Urban Revenue
Income Tax Collections
510
59
rI)
58
=

57

.5
$6

$S
54
FYOS FY06 FY07 FY08 FY09 FYI0 FYll FY12 FY13 FY14 FYlS FY16
(Est). (Est). (Est). (Est). (Est)
-+-State Shared- Urban Revenue
-it-State Shared- Urban Revenue (State Projections)
State Shared- Auto Lieu
(Vehicle Registration Fees)
II
54
rI)
53
$2.8
=


$2.48 $2.45
$2.5

.5
52

51 . . . . . .
FYOS FY06 FY07 FY08 FY09 FYI0 FYll FY12 FY13 FY14 FYlS FY16
(Est). (Est). (Est). (Est). (Est)
-
.....CO::faf.. CO::h<O...IL '\"*0 I iP"
-
:E
.5
52

51
,
I .
FYOS FY06 FY07 FY08 FY09 FYI0 FYll FY12 FY13 FY14 FYlS FY16
(Est). (Est). (Est). (Est). (Est)
-+-State Sbared- Auto Lieu
u
Highway User Revenue Fund (HURF)
59 -r--------------------- _
$6.3
$6.0
S5.8
S8+------JolLLAL--------- _
56
{IJ
=
.g
::: $7 -+-
:E
.5
55 +--.--.--.--.--.--.--.--.--.--.--.------,
FY05 FY06 FY07 FY08 FY09 FYIO FYll FYl2 FYI3 FYI4 FYI5 FYI6
(Est). (Est). (Est). (Est). (Est)
.....HURF Revenues -:J-HURFRevenues (Before State Reductions)
u
Transportation Tax Revenue
Total .721 % Collections
512 ...-------------------------
511 +------------------------
S10.0
; 510
:S
S9
.S S8

S74------------------------
FY05 FY06 FY07 FY08 FY09 FYIO FYll FYI2 FYI3 FYI4 FY15 FYI6
(Est). (Est). (Est). (Est). (Est).
"'Transportation Tax
;::c_'rL__
S6
FY05 FY06 FY07 FY08 FY09 FYIO FYll FYI2 FYI3 FYl4 FYI5 FYI6
(Est). (Est). (Est). (Est). (Est).
"'Transportation Tax
n
Building Revenues
$3,000,000 ...-------------------------
$.67
$.11
S in
$.10
l&
$.65
$.45
S
5"-'
SI,OOO,OOO
$2,500,000
$2,000,000
51,500,000
FY05 FY06 FY07 FY08 FY09 FYIO FYll FYI2 FYI3 FYI4 FYIS
(Est). (Est). (Est). (Est).
.....Building Permits --Offsite Permits
Woter/Wostewoter Revenues
$14.3
514
58
SI2
E
i SIO
.5

$6 +---,.---....,.---,-----r---r--.,.----,;---r--....---..----....,.---,
FYOS FY06 FY07 FY08 FY09 FYIO FYII FYI2 FYI3 F1r14 FYIS FYI6

$9.1
:uu J ....... ;
=
;

$6 I i' -.----.-- I I I ,
FYOS FY06 FY07 FY08 FY09 FYIO FYII FYI2 FYI3 F1r14 FYIS FYI6


u
Environmental Services Revenues
ss

54
... ,.
---
-7
f'J
=53
a

S2

.s

$4.2 S4.3
____ "".::1
SI +--------------------------
, I ,
FYOS FY06 FY07 FY08 FY09 FYI0 FYll FY12 FY13 FY14 FYlS FY16
(Est). (Est). (Est). (Est). (Est).
SO
.....Landfill Residential
u
Airport Revenues
II
S2
SI.54 SI.54
SI.6
f'J
.-......
=
-'"'

SI

.s

so .
FYOS FY06 FY07 FY08 FY09 FYIO FYll FYI2 FY13 FY14 FYlS FY16
(Est). (Est). (Est) (Est). (Est).
....Airport Revenues
IC
J
.s

i i i i i i
,
i i i i i
FYOS FY06 FY07 FY08 FY09 FYI0 FYll FYI2 FY13 FY14 FYlS FY16
(Est) (Est). (Est). (Est). (Est).
....Airport Revenues
c
c
c
''11"T"t
li
W'i t " ' . ,,, , , , . ;
:,.' :
.'
'
,.
:'
",:,,"'u,.rl'r.rl
1H If! ' . l ...
\
. ,
;:' i' UH!, . Cr.}i;;U't.Jt t
Rev. 09/2011
uumatea
CUrrent Flagstaff Additional
Option Flagstaff Description Model Option Option General Fund Comments
1 (Not used) N/A N/A
2 Food for home consumption Exempt Taxable Exempt $1,500,000
3 Job printing for publishers Exempt Taxable Exempt >$1,000
4 Real property rental to nonprofit primary health care facilities Exempt Taxable Exempt $9,000
N/A- The City adopted
SA Lodging rental - 2 units only Exempt Taxable 58 Instead. N/A
58 58 Lodging rental- 1 unit only Exempt Taxable Taxable N/A
Estimate based on adding 1%to the base 1.721%
rate for this category. (2.721% total). May be legal
6 6 Transient (hotel "bed") tax as part of Privilege Tax Imposed Not Imposed Taxable $2,600,000 ramifications due to 2%BBBtax.
7 Income from coin-operated washing, drying car-wash & dry-cleaning machines Exempt Taxable Exempt $33,000
8 (Reserved) N!A
9 Factoring of parts and labor for -flat fee- retail repair service Allowed Not Allowed Allowed N/A
10 10 Uvestock, feed, and agricultural chemicals Exempt Taxable Taxable N/A
11 11 Franchise & license fees credit against telecommunications tax Allowed Not Allowed Not Allowed N/A
12 Motor vehicle transportation for hire (if not subject to Az DOT"Ton-Mile" tax) Taxable Exempt Taxable N/A
13 13 Franchise fee credit against utility tax Allowed Not Allowed Not Allowed N/A
If chosen over 14B, the City would have more
N!A- The City adopted "teeth" to pursue taxpayers that do not comply
14A Criminal penalties -misdemeanor level Class1 Class2 148 Instead. N/A with the tax code.
148 148 -Decriminalize" penalties to petty offenses Misdemeanor Petty Offense Petty Offense N/A
1$100,000estimate is based on 1st year of
operation. Revenue expected to grow to $400,000
15 15 UseTax Imposed Not Imposed Not Imposed $100,000 in future.
c
,,: ';,; " " "
LOCAL
"
'':
;
. '
Estimated
Additional
General Fund
Current Flagstaff RevenueIf Option
Option Flagstaff Description Model Option Option Is Changed COmments
A Newagricultural machinery Taxable Exempt Taxable N/A
B Governmentalentities ascustomers Taxable Exempt Taxable N/A
C Moratorium on certain taxesfor certain annexedareas Not Imposed Imposed Not Imposed N/A
D Activity on Milltary Reservation Taxable Exempt Taxable N/A
E E UcenseIssuance conditional on meetingall other CityCodeprovisions No Yes Yes N/A
6/13 Citiesat or larger than Flagstaffcharge
F Durationof license(TPT) Permanent 1Year Permanent $230,000renewal fee.
G Exemptlocal advertisingfrom tax when exempted by StateIn 1/86 Taxable Exempt Taxable N/A
H Healthspasmembershipfees Exempt Taxable Exempt $23,000
(Not Used) N/A N/A
J Golf-greenfees Taxable Exempt Taxable N/A
K Constructioncontractlns at fort Huachuca Taxable Exempt Taxable N/A
(Not Used) N/A N/A
M Constructioncontractingcost of land sold Taxable Exempt Taxable N/A
N Constructioncontractingfair market value of land sold Taxable Exempt Taxable N/A
(Not Used) N/A N/A
P P Wholesalefeed salestax Not Imposed Imposed Imposed N/A
Q RentalOccupancyTax Not Imposed Imposed Not Imposed N/A
R Single-unit/single-tenantcommercial rental Taxable Exempt Taxable N/A
5 5 lodging rental to non-transients Taxable Exempt Exempt $1,000,000Commonlycalled-ResidentialRentals."
T Real estaterental to certain subsidiarycorporations Taxable Exempt Taxable N/A
U (Reserved) N/A N/A
V Two-level tax structure on -big-ticket
R
Items Not Imposed Imposed Not Imposed N/A
W Uvestockusedfor breedingand production Taxable Exempt Taxable N/A
X Worksof "flne art" Taxable Exempt Taxable N/A
y (Reserved) N/A N/A
Z College textbooks Taxable Exempt Taxable N/A
AA Employee meals Taxable Exempt Taxable N/A
BB (Reserved) N/A N/A
CC Grossincomefrom destructivetesting Taxable Exempt Taxable N/A
CableTVisalreadytaxed 5%Inthe City'sfranchise
DD DO Cable TVIncome Taxable Exempt Exempt $75,000agreement.
EE EE Motor vehicletransport to out-of-uty (but in-State)locations Taxable Exempt Exempt >$2,000
FF FF Towingasform of transportation for hire (when not subject to Az. DOT-ron-MileR Tax) Taxable Exempt Exempt $0
GG GG Municipal utility serviceto out-of-Oty customers Exempt Taxable Taxable N/A
HH UseTaxlIablllty for charitabledonations Taxable Exempt N/A N/A
(Not Used) N/A N/A
JJ UseTaxliability of the City Taxable Exempt N/A N/A
KK Events sponsoredby charitablenon-profit organizationswith attendancein excess of 1( Exempt Taxable Exempt N/A TheCity probably hasno eventsthat would qualify
lL Jet FuelTax@.03per gallon Not Imposed Taxable Not Imposed $15,000TheCity mayimposewithout adopting ausetax.
MM Jobprinting shippedout of state Taxable Exempt Taxable N/A
NN Cable licensefee tax credit offset Taxable Exempt Taxable N/A
uu UU MUnlf,;lpal u,mly servrce 10 OUl-o,-,.ny f,;unomc::r:li E:lItc::mp' lillitilDIt: lillitilDIl: ...//\
HH UseTaxlIablllty for charitabledonations Taxable Exempt N/A N/A
(Not Used) N/A N/A
JJ UseTaxliability of the City Taxable Exempt N/A N/A
KK Events sponsoredby charitablenon-profit organizationswith attendancein excess of 1( Exempt Taxable Exempt N/A TheCity probably hasno eventsthat would qualify
lL Jet FuelTax@.03per gallon Not Imposed Taxable Not Imposed $15,000TheCity mayimposewithout adopting ausetax.
MM Jobprinting shippedout of state Taxable Exempt Taxable N/A
NN Cable licensefee tax credit offset Taxable Exempt Taxable N/A
00 Commercial rentals Taxable Exempt Taxable N/A