Volume 1 - Executive Summary - Office of the Chief Financial Officer

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Table 4-11 General Purpose Non-Tax Revenue and Lottery Transfer, Fiscal Years 2011-2016 (Dollars in Thousands) FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Revenue Source Actual Est. Est. Projected Projected Projected Licenses and Permits 76,020 74,096 75,440 72,225 73,594 71,478 Fines and Forfeits 126,251 154,396 147,471 147,693 145,053 142,545 Charges for Services 75,612 61,029 60,425 60,656 60,886 59,452 Miscellaneous 130,733 113,443 89,980 91,527 80,687 87,101 TOTAL NON-TAX 408,616 402,964 373,316 372,101 360,220 360,576 Lottery 62,175 62,375 63,175 63,175 63,175 63,175 Interfund Transfer 14,289 20,762 18,797 19,934 - - Policy Proposals - 18,797 68,670 57,057 55,028 53,113 Note: Table 4-15 (presented later in this chapter) provides a detailed listing of non-tax revenue by source. Special Purpose Non-Tax Revenue Special purpose non-tax revenues, often times referred to as O-Type or Other revenues, are funds generated from fees, fines, assessments, or reimbursements that are dedicated to the District agency that collects the revenues to cover the cost of performing the function. The “dedication” of the revenue to the collecting agency is what distinguishes this revenue from the general-purpose non-tax revenues. The legislation that creates the fee, fine or assessment must stipulate its purpose-designation and must also state whether any unspent funds are to retain designation at the conclusion of the fiscal year or revert to general-purpose funds. Unspent revenue in certain funds cannot revert to general purpose funds. Dedicated revenues limit the use of the District's General Fund revenue by earmarking a portion of the revenue for special purposes. Prior to FY 2002 dedicated non-tax revenues were not considered local revenues and as such were reported differently in the Comprehensive Annual Financial Report (CAFR) and reported with the District's federal and private grants in the Financial Plan. In FY 2013 the District is anticipating $447.7 million in revenue and use of fund balance of $20.2 million for a total of $467.9 million to cover the cost of performing the functions associated with these resources. The use of fund balance is a one-time revenue source and as such is not projected for FY 2014 – FY 2016. Table 4-17 (at the end of this chapter) shows the current law or baseline dedicated non-tax revenue by agency and fund. Proposed policy initiatives that would change the D.C. Official Code or the D.C. Municipal Regulations may, if enacted, provide additional revenue to specific Special Purpose Revenue funds in addition to the current law projected revenues shown in this table. Table 4-12 shows proposed policy initiatives affecting Special Purpose Revenue funds and their estimated revenue impact. Policy Proposals: • Increase the number of properties offered in DHCD’s annual property disposition auction • Establish a taxi flag drop fee • Expand the captive insurance company program • Replace aging parking meters • Create central collection unit • Fund accountant mobility act of 2011 • Inauguration liquor sales operating time expansion (permits) Policy Proposals Following are changes that are included in the FY 2013 Budget Support Act of 2012 (BSA) and other changes that affect revenue since the most recent revenue estimate. Full information on all of the proposals included in the BSA can be found in the OCFO fiscal impact statement. Revenue 4-18 FY 2013 Proposed Budget and Financial Plan
Property tax changes: Repeal subject to appropriation sections from existing law. Legislation providing tax abatements for United House of Prayer for All People, Samuel J Simmons NCBA Estates, Washington Ballet, Carver 2000 Low-Income and Senior Housing Project, and Friendship Place were made subject to inclusion in the financial plan. The proposal is to remove those sections of the law and recognize the cost in the budget. Nonprofit affordable housing relief fund. This subtitle allows non-profit affordable housing developers to maintain their exempt status from real property taxation, deed recordation tax, and payments in lieu of taxes offered for qualified affordable housing projects during the time period the project is being developed for, or continues to be used for, affordable housing and is under the applicable restrictions of the federal low-income housing tax credit (LIHTC) compliance period. DCRA vacant property program enhancement. DCRA will add two additional inspectors to certify vacant properties. Index homestead exemption from 2011. Under current law, the homestead exemption will increase by inflation from a base year 2007. This proposal would change the base year to 2011 and the current homestead exemption will be indexed by one year of inflation. Sales and use tax changes: Expansion of hours for alcohol sales. These subtitles allow liquor stores to open at 7:00am and allow alcohol service until 4:00am and food service around the clock for the week before the Inauguration, on holidays and on weekends leading up to Memorial Day, Labor Day and, if occurring on Friday through Monday, New Year’s Day and Independence Day. Increase recovery of unpaid sales taxes through the credit card merchant payment reporting requirement. This would allow OTR to hire 8 audit staff to follow up on a new report that the IRS is requiring. Beginning in 2013, the IRS will share with OTR 1099-K forms which have been submitted by credit card companies and which report the total credit card transactions for a merchant. The new reporting requirement is expected to increase compliance with the sales tax collections. Annual use tax returns. This proposal will require companies to file an annual use tax return. Companies are only able to file use tax through the sales tax program so this would allow companies who do not have sales tax liability to pay the use tax they owe on purchases made outside the District for goods and services that are used in the District. OTR reports that this will increase use tax compliance. Vendor sales tax collection. This line recognizes revenue from A19-0355, Vendor Sales Tax Collection And Remittance Act Of 2012, recently passed by the Council and signed by the Mayor and which requires licensed street or mobile vendors (these include food trucks, sidewalk food carts, and merchandise vendors) to collect sales taxes, and each quarter, make a minimum sales tax payment of $375 to the Office of Tax and Revenue. Vendors that collect more than $375 per quarter in sales taxes would be required to remit the full amount collected. Income tax changes: Index personal exemption and standard deduction from 2011. Under current law, the personal exemption and standard deduction will increase by inflation from a base year 2007. This proposal would change the base year to 2011. Delay out of state municipal bond tax. This line recognizes a reduction in revenue caused by a provision in the FY 2012 Revised Budget Support Emergency Amendment Act that changed the effective tax year from 2012 to 2013. With this provision, the interest on out-of-state municipal bonds acquired after January 1, 2013, will be taxable. FY 2013 Proposed Budget and Financial Plan Revenue 4-19
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THE GOVERNMENT OF THE DISTRICT OF C
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The Government Finance Officers Ass
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Office of the Chief Financial Offic
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Council of the District of Columbia
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GOVERNMENT OF THE DISTRICT OF COLUM
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Volumes Bound Separately Volume 2 -
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How to Read the Budget and Financia
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Operating Appendices (Volumes 4 and
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FY 2013 Proposed Budget Changes The
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• Appendices that provide support
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This table presents the agency's to
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This indicates the specific program
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The FY 2013 Proposed Budget Changes
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Page 33 and 34: appropriation titles are the agenci
Page 35 and 36: Figure 1-1 Where the Money Comes Fr
Page 37 and 38: Table 1-2a Local Funds Expenditure
Page 39 and 40: Table 1-4 Local Funds Proposed FTEs
Page 41 and 42: Table 1-5 Major Gross Funds FTE Cha
Page 43 and 44: Strategic Budgeting 2 The District
Page 45 and 46: Information Systems In FY 2004, the
Page 47 and 48: Revenues 2. Taxes. This category in
Page 49 and 50: 7. Interfund Transfers. This line i
Page 51 and 52: Expenditures (by Appropriation Titl
Page 53 and 54: 43. Contingency Cash Reserve Balanc
Page 55 and 56: Table 3-1 (Continued) FY 2013 - 201
Page 57 and 58: Table 3-3 FY 2013 - FY 2016 General
Page 59 and 60: Table 3-4 FY 2013 - FY 2016 General
Page 61 and 62: Table 3-5 FY 2013 - FY 2016 Federal
Page 63 and 64: Revenue 4 TOTAL GENERAL FUND TAX RE
Page 65 and 66: The Economic Outlook Despite a brig
Page 67 and 68: magnitude would have significant ra
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Page 71 and 72: Local Fund Property Taxes Real-Prop
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Page 75 and 76: Table 4-7 Selective Sales and Excis
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Page 91 and 92: Table 4-15 (Cont.) General Purpose
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Page 105 and 106: PART A — GENERAL FUND TAXES FY 20
Page 107 and 108: PART A — GENERAL FUND TAXES FY 20
Page 109 and 110: Tax Expenditure Budget FY 2012 - FY
Page 111 and 112: Each tax expenditure was also class
Page 113 and 114: FY FY 2013 Proposed Budget and Fina
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Table 5-1 Enrollments and Expenditu
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Administrator, the Office of the Ch
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Table 5-2 Overtime Actual Expenditu
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Table 5A-1 (continued) Local Funds
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Table 5A-3 Gross Funds Actual Expen
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Table 5A-4 Local Funds Actual Expen
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Table 5A-6 Federal Grant Actual Exp
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Table 5A-8 Dedicated Taxes Funds Ac
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Table 6-1 Overview (Dollars in thou
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Table 6-3 Capital Fund Pro Forma (D
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Table 6-4 OFFICE OF FINANCE AND TRE
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Figure 6-2 Number of Capital-Funded
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Job Creation and Economic Developme
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In FY 2006, the District borrowed $
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Appendix A: D.C. Comprehensive Fina
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General Fund expenditures) for all
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Background: The timely deposit of m
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of cash that is not needed to fund
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• Computer hardware system costs
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Background: The District is require
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of the District of Columbia). Amoun
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Any existing Special Purpose Revenu
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the availability of funds is made,
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Appendix B Grant Match and Maintena
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Reporting of Grant Match and Mainte
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B. Economic Development and Regulat
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D. Public Education System (Note: U
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Human Support Services (Dollars in
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G. Financing and Other One agency i
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Intra-District Medicaid Payments (P
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Appendix C Basis of Budgeting and A
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Appendix D: Glossary of Budget Term
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Arbitrage - The simultaneous buying
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Current Services Funding Level (CSF
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Key Result Measures - A set of resu
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Special Purpose Revenue - Funds use
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Appendix E Current Services Funding
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Other Adjustments The following are
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Government of the District of Colum
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AppropriationTitle (Thousands of Do
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AppropriationTitle (Thousands of Do
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AppropriationTitle Agy Cde Governme
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A BILL ---------- IN THE COUNCIL OF
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$11,500,000, to remain available un
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TITLE III--DISTRICT OF COLUMBIA FUN
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other funds, and $9,565,000 from fu
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necessary for reimbursement to the
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Board of Trustees of the University
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from local funds, $26,403,000 from
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contingency reserve fund under sect
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Unemployment Insurance Trust Fund F
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District of Columbia government sub
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corporations, institutions, and org
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District, RLA, or any entity of the
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(44) The play field portion of Rese
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(b) Every remote-vendor that does n
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Council (or Act of Congress, in the
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(a) Section 602(c)(1) of the Distri
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Volume 1 - Executive Summary - Office of the Chief Financial Officer

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