AGENDA ITEM 25
April 20, 2010
Public Hearing
MEMORANDUM
TO:
FROM:
County Council
#ichael Faden, Senior Legislative Attorney
Public Hearing:
Expedited Bil115-1O, Taxation - Fuel-Energy Tax - Rate and
Resolution to change fuel/energy tax rates
SUBJECT:
Expedited Bill 15-10, Taxation - Fuel-Energy Tax - Rate, and the alternative resolution
to change the fuel/energy tax rates, sponsored by the Council President at the request of the
County Executive, was introduced on March 23, 2010.
A Management and Fiscal
Policy/Transportation, Infrastructure, Energy and Environment (MFP/T&E) Committee
worksession is scheduled for April 21 at 9 a.m.
This Bill and resolution, as proposed on March 15, would increase the current rates ofthe
fuel-energy tax by 39.6% to raise an estimated additional $50 million in FYIl. For current
energy tax revenue data, see the budget table on © 11.
On March 25 the Executive proposed a revised rate schedule (see ©12) that would raise
each category of rates by 63.7%, rather than the original 39.6%, to raise about $80 million, rather
than $50 million, more in FYIl. For data on the impact of the proposed 63.7% increase, see
© 16. Given the recent news of further shortfalls in revenue from the County income tax,
Council staff would not be surprised to see another increase in the proposed rates when the
Executive submits revised budget recommendations this week.
Council staff will recommend that the resolution, rather than the Bill, be the vehicle for
any action on this item. Council President Floreen recently advised her colleagues that Council
action on the energy
tax
would be scheduled for May 19.
This packet contains:
Expedited Bill 15-10
Legislative Request Report
Memo from County Executive
Resolution
Rate schedule (3 -15-1 0)
Revenue data
Revised rate schedule (3-25-10)
Finance Department answers to OLO questions
Comparative revenue data
Data on impact of increase
F:\LA w\BILLS\1015 Fuel Energy Tax\Public Hearing Memo.Doc
Circle
#
1
5
6
9
10
11
12
13
15
16
 PDF to HTML - Convert PDF files to HTML files
Expedited Bill No.
15-10
Concerning: Taxation - Fuel-Energy
Tax - Rate
Revised: 3-22-10
Draft No. _1_
Introduced:
March 23, 2010
Expires:
September 23, 2011
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date:
--..!.:!.No~n.!!:e::.._
_ _ _ _ __
Ch. _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request of the County Executive
AN EXPEDITED ACT
to:
(1)
increase the rates of the fuel-energy tax; and
(2)
generally amend County laws related to the fuel-energy tax.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-14, Fuel-energy tax
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
 PDF to HTML - Convert PDF files to HTML files
EXPEDITED
Bill No. 15-10
1
2
Sec.
1.
Section 52-14 is amended as follows:
52-14. Fuel-energy tax.
3
4
(a)
A tax is levied and imposed on every person transmitting, distributing,
manufacturing, producing, or supplying electricity, gas, steam, coal,
fuel oil, or liquefied petroleum gas in the County. Beginning on July
5
6
7
L
2010, the tax rates in dollars are:
ill
For
fuel-energy
transmitted,
distributed,
manufactured,
8
produced, or supplied for residential and agricultural purposes:
FUEL-ENERGY
Electricity
~
kilowatt
hr}
I
Natural
TAX RATE
$0.0072924198
$0.0628010617
$0.0822605134
$18.6267531744
Gas
~
therm}
, Steam
~
therm}
Coal~ton}
Fuel oil
~
gallon}:
No·1
: No.2
,-­
INo.J
, $0.0899987212
I
$0.0933631594
iNO.~
i
I
$0.0933631594
$0.0955500442
i
i
~~
i
$0.0974004852
$0.0995873700
$0.0135686262
No .
.Q
Liguefied petroleum gas
~
pound}
9
10
ill
For
fuel-energy
transmitted,
distributed,
manufactured,
produced, or supplied for non-residential purposes:
FUEL-ENERGY
, Electricity
~
kilowatt
hr)
TAX RATE
$0.0193251926
F:\lAW\BILLS\1015 Fuel Energy Tax\BiII1.DOC
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED BILL
No.
15-10
Natural Gas
~
thenn)
Steam
~
thenn)
i
$0.1664230814
$0.2179903605
$49.3578373320
Fuel oil
~
gallon):
$0.2384966112
No 2
No.3
--
No.~
. $02474123724
$0.2474123724
$0.2532076172
$0.2581112858
$0.2639065305
$0.0359568595
No.5
--
i
No.Q
Liguefied .Qetroleum gas
~
.Qound)
11
12
13
14
The County Council [must] may set the rates for various forms of fuel
and energy by resolution adopted according to the requirements of
Section 52-17(c). The Council may, from time to time, revise, amend,
increase, or decrease the rates, including establishing different rates
for fuel or energy delivered for different categories of final
consumption, such as residential or agricultural use. The rates must
be based on a weight or other unit of measure regularly used by [such]
persons in the conduct of their business. The rate for each form of
fuel or energy should impose an equal or substantially equal tax on the
equivalent energy content of each form of fuel or energy for a
particular category of use. The tax does not apply to the transmission
or distribution of electricity, gas, steam, coal, fuel oil, or liquefied
petroleum gas in interstate commerce through the County if the tax
would exceed the taxing power of the County under the United States
Constitution. The tax does not apply to fuel or energy converted to
15
16
17
18
19
20
21
22
23
24
25
F:\LAW\SILLS\1 015 Fuel Energy Tax\8i111.DOC
 PDF to HTML - Convert PDF files to HTML files
ExPEDITED Bill NO.
15-10
26
27
28
another form of energy that will be subject to a tax under this Section.
The tax must not be imposed at more than one point in the
transmission, distribution, manufacture, production, or supply system.
The rates of tax apply to the quantities measured at the point of
delivery for final consumption in the County.
29
30
31
32
33
34
35
*
Sec. 2. Expedited Effective Date.
*
*
IS
The Council declares that this legislation
necessary for the immediate
protection of the public interest. This Act takes effect on the date when it becomes
law.
Approved:
36
37
38
39
40
41
42
43
Nancy Floreen, President, County Council
Approved:
Date
Leggett, County Executive
This is a correct copy ofCouncil action.
Date
44
45
46
47
.J...JUJ.u.u.
M. Lauer, Clerk of the Council
Date
F:\LAW\BlllS\1015 Fuel Energy Tax\BiII1.DOC
 PDF to HTML - Convert PDF files to HTML files
LEGISLATIVE REQUEST REPORT
Expedited Bill 15-10
Taxation - Fuel-Energy Tax Rate
DESCRIPTION:
PROBLEM:
This Bill would increase the rates of the fuel-energy tax.
In order to meet current fiscal challenges facing the County, the County
must increase the amount of revenue available to maintain core
Government programs and services.
To enhance the amount of revenue available to support core government
programs and services.
GOALS AND
OBJECTIVES:
COORDINATION:
Office of Management and Budget; Department of Finance
FISCAL IMPACT:
To be requested.
ECONOMIC
IMPACT:
EVALUATION:
To be requested.
Subject to the general oversight of the County Executive and the County
Council.
EXPERIENCE
ELSEWHERE:
SOURCES OF
INFORMATION:
Joseph Beach, Director of Management and Budget
Kathleen Boucher, Assistant Chief Administrative Officer
Tax laws apply County-wide.
APPLICATION
WITHIN
MUNICIP ALITIES:
PENALTIES:
N/A
F:\LA W\BILLS\lOI5 Fuel Energy Tax\LRR.DOC
 PDF to HTML - Convert PDF files to HTML files
OFFICE OF THE COlJNTY EXECUTIVE
ROCKVILLE, MARYLAND 20850
Isial1 Leggett
County Executive
MEMORANDUM
March 18, 2010
\
-:.-".,.
TO:
FROM:
SUBJECT:
Nancy Floreen, Council President
Isiah Leggett,
countyExeCUtiVe~tJ5~'"'"
/--­
'-
)
~
FY 2011 Budget Reconciliation and Financing Act
I am attaching for Council's consideration a Budget Reconciliation and Financing
Act (BRFA) which makes changes to the County Code that are necessary to reconcile my
recommended FY 2011 operating budget with projected FY 2011 revenues. This bill will help
the County address its cun'ent fiscal challenges by increasing the amount of revenue available to
maintain and enhance core government programs and services. I am also attaching a Legislative
Request Report for the bill. A Fiscal Impact Statement will be transmitted to Council soon.
The BRFA consists of five primary components. First, it increases the energy tax
rates. Second, it temporarily redirects the portion of recordation tax revenues that are currently
reserved for County Govemment capital projects and rental assistance programs to the general
fund for general purposes. Third, it allows revenues generated by the Water Quality Protection
Charge to be used to pay debt service on bonds that fund stonnwater management infrastructure
projects. Fourth, it transfers responsibility for administering equal employment opportunity'
programs from the Office of Human Resources to the Office of Human Rights. Fifth, it
authorizes the Fire and Rescue Service to impose an Emergency Medical Services (EMS)
Transport Fee.
As the Council knows, the County's energy tax is actually a tax on fuel oil,
natural gas, and electlic utility providers which is passed on to all utility customers. Because the
energy tax is a broad-based tax, its impact on families is reduced by the fact that it is paid by
businesses and households, and all1evels of govenunent, including federal agencies located in
the County (that currently do not pay any other major County tax). Additionally, the energy tax
is a consumption tax based on energy usage. It is not based on the overall size of the utility bill
or the cost per unit of energy used as billed to the consumer. Therefore, the amount of the ta.'{
can be lessened by reduced energy usage. Based on existing usage patterns for the average
homeowner, my recommended FY 2011 budget assumes an average increase in the energy tax of
approximately $2.90 per month. I have also recommended additional funding in the Health and
 PDF to HTML - Convert PDF files to HTML files
Nancy Floreen, Council President
March 18,2010
Page 2
Human Services budget for the County's Energy Assistance Program to minimize the impact to
low-income households.
My recommended FYI I budget contains several efforts to restructure County
Government to improve responsiveness and efficiency. One of these changes is the transfer of
the Equal Employment Opportunity program from the Office of Human Resources to the Office
of Human Rights. This shift takes advantage of existing staff resources to reduce costs and
leverage the efforts of County staff to produce better outcomes for the community. 111is bill
modifies the County code provisions relating to the responsibilities of the Office of Human
Resources and Office of Human Rights to reflect this change.
The EMS Transport Fee is needed to fund fire and rescue services in the County.
Without this fee, emergency response to residents will be impaired. EMS Transport Fees are
widely employed throughout the nation and by local governments throughout the Washington
region. These jurisdictions have not experienced any indication that people decline to use
emergency transports as a result of the imposition of an ambulance fee. By creating a prepaid
fund for uninsured County residents, the legislation that I am transmitting imposes a fee only on
County residents with health insurance which covers EMS Transports. This arrangement more
equitably distributes the economic burden of providing EMS transport services in the County
between residents and nonresidents. The legislation provides for a hardship waiver for
nonresidents who fall below 300 percent of federal poverty guidelines.
To provide the Council with a complete picture of the EMS Transport Fee
program created by this bill, I am attaching a copy of the proposed Executive Regulation to
implement the fee. This proposed regulation will be published in the April 2010 County Register
and submitted to Council after the 30-day public comment period ends on April 30.
Finally, I note that the BRFA is consistent with Bill 31-09, Consideration of
Bills - One Subject (enacted on September 29,2009), which requires that a bill "contain only
one subject matter".'
As
noted in the Council staff packet for Bill 31-09, that bill was intended to
adopt the "one subject rule" of the Maryland Constitution, which requires all laws enacted by the
General Assembly to contain only one subject. The Maryland Attorney General has repeatedly
concluded that budget reconciliation and financing bills do not conflict with the one subject rule.
For example, in 2005, the Attorney General noted that "[f]or the past fourteen years, 15 budget
reconciliation, budget reconciliation and financing acts or variations thereof, have been used to
balance budgets, raise revenue, make fund transfers, redistribute funds, cut mandated
appropriations and authorize or mandate appropriations."] The Attorney General concluded that
all of those bills were consistent with the one subject rule because the provisions of the bills were
"clearly germane to the single subject of financing State and local government".
See Panitz
v.
Comptroller a/the Treasury,
247 Md. 501 (1967) (Omnibus supplemental appropriation bill
comprised a single subject for purposes of § 29 of
Art
III of the State Constitution even though
See May 19, 2005 memorandum from Attorney General J. Joseph Curran, Jr. to Governor Robert Ehrlich regarding
House Bill 147 (2005).
1
(j)
 PDF to HTML - Convert PDF files to HTML files
Nancy Floreen, Council President
March 18, 2010
Page 3
the bill combined such diverse elements as police aid to local government; teacher salaries and
pensions; and general unrestricted grants to local government).
Attachments (3)
cc:
Joseph Adler, Director, Office of Human Resources
Jennifer Barrett, Director, Finance Department
Joseph Beach, Director, OMB
Kathleen Boucher, ACAO
Richard Bowers, Fire Chief, MCFRS
Marc Hansen, Acting County Attorney
Robert Hoyt, Director, DEP
Richard
Y.
Nelson, Jr., Director, DHCA
James Stowe, Director, Office of Human Rights
 PDF to HTML - Convert PDF files to HTML files
Resolution No.
_~
_ _ _ _ __
Introduced:
March 23, 2010
Adopted: _ _ _ _ _ _ _ _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President
SUBJECT:
Fuel/energy tax - rates
Background
1.
Section 52-14 of the County Code levies a tax on persons transmitting, distributing,
manufacturing, producing, or supplying electricity, gas, steam, coal, fuel oil, or liquefied
petroleum gas in the County.
Section 52-14 also provides that the County Council may amend the fuel/energy tax rates
by resolution, after a public hearing advertised as required by Section 52-17. A public
hearing was held on this resolution on (date).
The Council finds that it is fair and equitable to continue different rates for fuels and
energy transmitted, distributed, manufactured, produced, or supplied for residential and
agricultural purposes and for non-residential purposes.
Action
2.
3.
The County Council for Montgomery County, Maryland, approves the following resolution:
1.
2.
On and after July 1, 2010, the fuel/energy tax rates levied under Section 52-14 of the
County Code are as shown on Schedule A, attached to this resolution.
This Resolution supersedes Resolution 16-553.
This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk of the Council
Date
F:\LAW\BILLS\IOll Budget Reconciliation And Financing Act\1015 Fuel Energy Tax\FYll Draft Resolution.Doc
 PDF to HTML - Convert PDF files to HTML files
Attachment
Resolution No:
SCHEDULE A (starting July 1,2010)
(a) For fuel-energy transmitted, distributed, manufactured, produced, or supplied for residential
and agricultural purposes:
FUEL-ENERGY
Electricity (per kilowatt hr)
Natural Gas (per therm)
Steam (per therm)
Coal (per ton)
Fuel oil (per gallon)
No.1
No.2
No.3
No.4
No.5
No.6
Liquefied petroleum gas (per pound)
TAX RATE
$0.0072924198
$0.0628010617
$0.0822605134
$18.6267531744
$0.0899987212
$0.0933631594
$0.0933631594
$0.0955500442
$0.0974004852
$0.0995873700
$0.0135686262
(b) For fue I-energy transmitted, distributed, manufactured, produced, or supplied for
non-reside ntial purposes:
FUEL-ENERGY
Electricity (per kilowatt hr)
Natural Gas (per therm)
Steam (per therm)
Coal (per ton)
Fuel oil (per gallon)
No.1
No.2
No.3
No.4
No.5
No.6
Liquefied petroleum gas (per pound)
$0.0193251926
$0.1664230814
$0.2179903605
$49.3578373320
$0.2384966112
$0.2474123724
$0.2474123724
$0.2532076172
$0.2581112858
$0.2639065305
$0.0359568595
F:\LAW\BILLS\ 10 15 fuel energy tax\
 PDF to HTML - Convert PDF files to HTML files
SCHEDULE C-2
Revenues Detailed By Agency
S,.ecial Funds Non-Tax Supported
Enterprise Funds Non-Tax Supported
TOTAL M-NCPPC
Actual
FY09
275,448
12,326,760
122,395,151
Budget
FY10
575,000
14,150,000
123,746,840
Estimated
Recommended
%
Chg
FY10
FYI I
Bud/Rec
575,000
575,000
14,578,300
3.0%
12,409,600
-'0,5%
:
J 10,709,6JO
121,219,010
OTHER
SUMMARY
. GRAND TOTAL ALL FUNDS/AGENCIES
4,238,144,349
4,475,519,832
4,299,713,704
4,443,966,211
-0.7%
SCHEDULE C-3
Revenues Detailed By Agency, Fund and Type
Actua,
FY09
Budget
FYI 0
Estimated
FYt 0
Recommended
FYll
%
Chg
Bud/Rec
TAX SUPPORTED
MONTGOMERY COUNTY GOVERNMENT
County General Fund
Taxes
Properly
Taxes
Countywide Tax
~_
Storll!.Prainalje Tax
Tax Rebate
Income Tax Offset Credit
New Business Incentive Tax Credit
County Homeowner Tax Credit Program
Penalties and Interest on Taxes
Property Tax Eledric Deregulation
Prior Year Tax
1,103000368
,
,
3,767,095
-142,295,619
-2,616,227
-952,394
1,370,122
0
45,962
1,291,716,935
64,771,739
42,437,217
1217
,
556 500
,
4,481,190
.168,942,072
-4,000,000
-1,867,619
1,479,356
555,345
2,039,721
.
1
,
211
,
041
,
980
4,454,790
-167,612.040
-4,000,000
-3,197,651
1,479,356
555.345
2,039,721
1
,
249,091 200
4,502,330
-168,814,443
-4,026,150
-1.896,331
1,478,098
277,673
2,039,721
1,160,880,000
75,650,000
8,221,000
51,020,000
-500,000
185,120,000
30,589,000
17,353,000
2,043,000
2,613,028,098
.
0.5%
°
°
°
°
0.7%
1.5%
-0.1%
-50.0%
-
-
-
-4.4%
16.4%
26.3%
-1.7%
42.0%
-6.9%
-13.3%
-4.1%
J.5%i
Other Taxes
County Income Tax
Real Property Transfer Tax
Recordation Tax Premium
Recordation Tax
Solor Tox Credit
~~
En..
;gy
Tax
Telephone Tax
Hotel/Motel Tax
Admissions Tax
i
TOTAL TAXES
i
Licenses
&
Permits
I
-Business Licenses
~I::tazardous
Materials Permits
..
_-_.
129,328,307
30,906,025
16,829,254
2,169,201
2,540,477,985
°
°
1,214,770,000
64,970,000
6,509,000
51,880,000
-500,000
130,360,000
32,840,000
20,014,000
2,130,000
2,574,275,421
1,094,555,000
68,670,000
0
46,121,000
-500,000
132,194,000
29,542,000
15,813,000
2,058,000
2,433,214,50
r
-
-----~~----~~---------------------~~~~----~~~~~--~~~~---~~~~---~~
Traders Licenses
Miscellaneous - Landlord-Tenont
Clerk of the Court 8usiness Licenses
Burglar Alarm Licenses
Other Business Licenses
Public Health Licenses
683,432
735,338
155
239,386
77,740
4,467,736
2,263,481
165,925
65,358
24B,566
2,800
351,890
700,000
780,000
15,000
215,000
67,030
4,414,390
2,171,920
125,000
67,000
300,000
0
277,040
928,000
780,000
215,000
70,000
4,553,610
2,209,650
185,000
67,000
250,000
369,300
700,000
780,000
215,000
67,000
4,549,260
2,209,650
185,000
67,000
250,000
369,300
°
°
0.0%
3.1%
I
1.7%
48.0%
-16.7%
33.3%
Non·8usiness
Licenses
Residential Parking Permits
~_--,M--,arriage
License\Ceremony Fees
Marriage Licenses· Battered Spouses
Other Non-8usiness Licenses
Pet Animal Licenses
°
°
71-2 Budget Summary Schedules: Revenues
FYI)
Operating Budget and Public
5etvices
Program
FYJ
J -)
6
([!)
 PDF to HTML - Convert PDF files to HTML files
Attachment
Resolution No:
SCHEDULE A (starting May 1,2010)
(a) For fuel-energy transmitted, distributed, manufactured, produced, or supplied for residential
and agricultural purposes:
FUEL-ENERGY
Electricity (per kilowatt hr)
Natural Gas (per therm)
Steam (per therm)
Coal (per ton)
Fuel oil (per gallon)
No.1
No.2
No.3
No.4
No.5
No.6
Liquefied petroleum gas (per pound)
TAX RATE
$0.0085513547
$0.0736427923
$0.0964616479
$21.8424032568
$0.1 055357497
$0.1094810114
$0.1 094810 114
$0.1120454315
$0.1142153254
$0.1167797455
$0.0159110610
(b) For fue I-energy transmitted, distributed, manufactured, produced, or supplied for
non-reside ntial purposes:
FUEL-ENERGY
Electricity (per kilowatt hr)
Natural Gas (per therm)
Steam (per therm)
ICoal (per ton)
IFuel oil (per gallon)
No.1
No.2
No.3
No.4
No.5
No.6
Liquefied petroleum gas (per pound)
$0.0226614186
$0.1951537137
$0.2556233669
$57.8787820290
$0.2796697368
$0.2901246802
$0.2901246802
$0.2969203935
$0.3026706124
$0.3094663255
$0.0421643116
C:\Documents and Settings\fadenm\Local Settings\Temporary Internet Files\OLK396\
@
 PDF to HTML - Convert PDF files to HTML files
Questions Related to the County Executive's Proposed FuellEnergy Tax Increase
Based on:
(1) March 15
th
Proposed Operating Budget; and
(2) March 25, 2010 Memorandum from the County Executive to the Council President
1. Please provide the set of assumptions used to calculate the projected increase in revenue from the
Executive's proposed increase in the FuellEnergy Tax. Include an explanation of whether and/or
how the March 25
th
amendment to the proposal changes the calculation.
2. Please provide details of the calculation that led to the statement that, if approved by the Council, the
higher tax will "increase the average residential utility bill by approximately $5 per month"?
See spreadsheet attachment titled: Impact of Proposed FYll Increase - REVISED 03-25-1 O.xls
3. What are the comparable calculations for the projected increase in the average non-residential and
agricultural utility bills?
See spreadsheet attachment titled: Impact of Proposed FYIl Increase - REVISED 03-25-1O.xls
4. Is 100% of the County's FuellEnergy tax passed on to customers by the utilities? Do the utility
companies add an additional amount on the customer's bill for collecting the Fuel/Energy tax on
behalf of the County? If so, how much?
Yes, utilities companies passed on to customers the County's fuel/energy tax. The additional amount
reflected on the customer's bill under the County line item is for the MD gross receipts tax and MD
PSC assessment fee. Additional amOlmt is about 2.20%
The County has no information regarding individual (non-regulated companies) that distribute fuel
products to customers in the County (e.g., fuel oil
#
2)
5. Is anyone (or any entity) exempt from the FuellEnergy tax?
None of our fuel/energy tax providers are exempt from this tax.
6. Is multi-family housing charged at the residential rate or the non-residential rate? Is there any
distinction between multi-family resident-owned housing (e.g., condominiums) and multi-family
rental housing?
This varies among providers.
From a heating oil provider, a multi-family housing and rental housing is charged at the residential
rate as long as they provide a living space.
On the other hand, PEPCO charges a residential rate for individually metered residential dwellings ­
and the commercial rate to multi-family dwellings (condos and apartments) that are master metered.
Washington Gas charges multi-family housing or rental at the residential rate.
7. When are tax revenues counted toward County revenue - when customers use fuel or when the tax
revenues are paid to the County by the utilities?
Revenues are recognized when they are paid (monthly/quaIierly) to the County by the taxpayer-
i.e., provider/distributor of the fuel energy product.
@
 PDF to HTML - Convert PDF files to HTML files
8.
Please provide data for each table on the next page.
For FYll, please provide data based on the
increase in the County Executive's March 15
th
proposed budget
and
data showing
the incremental
change
between the tax increase in the Executive's proposed budget (39.6%) and increase in the
Executive's March 25
th
proposal (63.7%).
See spreadsheet attachment titled: MFaden LRubin.xIs
Responses Requested by Tuesday,
April 13,
2010
2
 PDF to HTML - Convert PDF files to HTML files
FuellEnergy Tax Data Tables
April 15,
2010
Annual Tax Revenue, FY03-FYll
($
in millions)
*Projected
** Projected based on the County Executive's March 25
th
proposed
tax
increase
Source: Department of Finance, OLO Analysis
Average Annual Tax Bill, FY09-FYll
Residential
Non-Residential
$99
$2,618
$161
$4,157
$62
$1,539
63%
59%
*Projected
**Projected based on the County Executive's March 25
th
proposed tax increase
Source: Department of Finance, OLO Analysis
Total Number
of Consumers,
FY10 and FYll
.
(.'Cat~goty
Residential
Non-Residential
";',(.'.
•• <
•••••••• '
FYIO
,.
<
.
•.
?FYl1l'rojec~
362,000
36,737
367,000
37,977
Source: Department of Fmance
Percentage of Total Tax Revenue
by Category, FYIO and FYll
Non-Residential
Total
72.8%
72.8%
100%
100%
*Projected
Source: Department of Finance - Based on the average of the
prior four fiscal years
Annual Tax Revenue, FY03-FY11
($
millions)
$134.7
$157.9
$185.1
*Projected
Source: Department of Finance
 PDF to HTML - Convert PDF files to HTML files
Impact of Proposed Increase to Energy Tax
Average Impact to Residential and Non-Residential Taxpayers
Based on latest figures available for energy consumption (2009 Energy Tax data), housing units (2008 Census Bureau
data) and business establishments (2007 Census Bureau data)
Residential
Units
Consumed
12,808
624
Current
Tax
$66.91
$28.08
$94.99
Proposed 63.7% Increase
For Each
Difference
1% Increase
Total
$0.67
$109.53
$42.62
$0.28
$45.97
$17.89
$60.51
$0.95
$155.49
$5.04
Fuel Type
Units
Electricity
kWh
Heating Fuel
Therm
Total
Average Monthly Increase
Tax Rate
0.005224
0.044986
Non-Residential
Examoles of Proarams Funded with Enerav T
Units
Fuel Type
Units
Consumed
Electricity
kWh
204,614
Heating Fuel
Therm
5,325
Total
Average Monthly Increase
Some Examples
Tax Rate
0.013843
0.119214
Current
Tax
$2,832.53
$634.86
$3,467.39
For Each
Proposed 63.7% Increase
Difference
1% Increase
Total
$1,804.32
$28.33
$4,636.85
$6.35
$1,039.26
$404.40
$34.67
$2,208.73
$5,676.12
$184.06
3,000 sq. ft., 4-bedroom, 3.5 bath house (DEP employee)
Council Office Building (142,480 sq. ft.)
East County Government Center
(13.70Q~g.Jt.)
Current
Tax
$89.68
$47,075.00
$3,537.86
For Each
Proposed 63.7% Increase
Difference
1% Increase
Total
$146.80
$57.12
$0.90
$29,986.78
$470.75
$77,061.78
$35.38
$4,577.99
$1,040.13
®