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HomeMy WebLinkAbout19. TracFone Inc. Renton Tax Assessment SchedulesEXHIBIT C‐19    DRAFT ‐ Confidential Estimated Retail Sales of Intrastate Telephone Service to Renton Residents [1]  Estimated Retail Value of Airtime Purchased from Third Party Retailers  Estimated Tax Due @ 6%  Estimated Retail Sales of Intrastate Telephone Service to Renton Residents [2]  TRS Multiplier [2]  Estimated Retail Value of Airtime Purchased from Third Party Retailers [2]  Total TRS Estimated Tax Base Assessed  Estimated Tax Due @ 6%  Difference Due to Zip Code Population Exclusion Error [3]  Difference Due to Inclusion of Estimated  Retail Value of Airtime Purchased from Third Party Retailers  Total Difference 200720,905$ ‐$ 1,254$              200724,347$ 4.56110,912$ 135,259$          8,116$             1,147$ 5,714$ 6,861$ 200830,637 ‐ 1,838                200835,608 4.88173,851 209,459            12,568             1,754 8,975 10,729 200944,382 ‐ 2,663                200951,396 4.56234,137 285,533            17,132             2,338 12,131 14,469 201072,384 ‐ 4,343                201083,868 4.88409,472 493,340            29,600             4,053 21,204 25,257 201194,899 ‐ 5,694                2011110,076 3.76414,096 524,172            31,450             4,336 21,420 25,756 2012116,661 ‐ 7,000                2012135,767 3.17429,928 565,695            33,942             4,776 22,166 26,942 201355,348 ‐ 3,321                201364,356 2.70173,998 238,354            14,301             2,002 8,979 10,980 435,216$ ‐$ 26,113$           505,417$ 1,946,395$ 2,451,812$       147,109$         20,407$                100,589$ 120,996$              Notes:[1] See Schedule 4.[2] See Schedule 5.[3] See Schedule 3.Assumptions:Anders' calculation incorporates all of the assumptions put forth by TRS with the exception of the following:  ‐Anders' calculation revises the calculation of Renton population ratio to include the population of zip code 98178; and  ‐Anders' calculation excludes the multiplier to estimate the retail value of airtime purchased from third party retailers in accordance with RCW 35A.82.060.Tax Assessment Per Anders CPAs & Advisors, LLPTax Assessment Per Tax Recovery Services, LLC (TRS)TracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals HearingSchedule 1Tax Assessment ComparisonDifferenceDRAFT DRAFT ‐ Confidential2007200820092010201120122013City of Renton60,29078,78083,65090,92792,59093,91095,54020072008200920102011201220139805520,151 19,888 20,228 20,603 19,863 19,890 20,1909805630,295 30,562 31,751 31,912 32,733 33,200 32,960980579,813 9,768 10,621 11,305 11,631 11,680 11,7609805841,080 40,762 41,061 41,326 40,371 40,450 40,8009805932,156 32,741 33,745 34,618 35,108 35,770 36,470ZIP Population Total per TPS: 133,495 133,721 137,406 139,764 139,706 140,990 142,1809817821,974 21,695 21,717 22,174 22,343 23,090 23,140ZIP Population Total Corrected:155,469 155,416 159,123 161,938 162,049 164,080 165,3202007200820092010201120122013City of Renton Population / ZIP Population Total Per TRS:45.16% 58.91% 60.88% 65.06% 66.27% 66.61% 67.20%City of Renton Population / ZIP Population Total Corrected:38.78% 50.69% 52.57% 56.15% 57.14% 57.23% 57.79% Percentage of Change: 14.13% 13.96% 13.65% 13.69% 13.79% 14.07% 14.00%Assumption Sources:City of Renton:Per TRS Assessment Schedule, the link in TRS's assessment schedule is not operablePopulation by ZIP Code:https://www.unitedstateszipcodes.orgCity of Renton Estimated Population PercentageTracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals HearingSchedule 2Calculation of Renton Estimated Population Percentage ‐ ZIP Code Population Exclusion Error CorrectedPopulation by ZIP CodePopulation for the City of RentonDRAFT DRAFT ‐ Confidential Year  Tax Recovery Services, LLC Tax Assessment [1]  Tax Assessment ‐ ZIP Code Error Corrected [2]  Difference Due to Zip Code Population Exclusion Error 20078,116 6,968 1,147                 200812,568                10,813                1,754                 200917,132                14,794                2,338                 201029,600                25,547                4,053                 201131,450                27,114                4,336                 201233,942                29,165                4,776                 201314,301                12,299                2,002                 Total: 147,109$           126,702$           20,407$            [2] See Schedule 4.Schedule 3TracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals Hearing Difference Due to Zip Code Population Exclusion ErrorNotes:[1] See Schedule 5.DRAFT DRAFT ‐ Confidential ABCDA x (1‐B) x C x D = EFGF/G = HE x H = I  E + I = J J x 6% = K  Month  Year  Retail Sales [1]   Data  Usage %  [2]   In‐State  % [3]   Population  % [4]   Estimated Retail  Sales of Intrastate  Telephone Service to  Renton Residents   Wholesale  Airtime %  [5]   Retail  Airtime %  [5]TRS Multiplier   Estimated Retail  Value of Airtime  Purchased from  Third Party  Retailers   Total TRS Estimated Tax  Base Assessed   Estimated Tax Due  @ 6%  1 2007 5,169.09$           0.00% 84% 38.78%1,685.22$ 82% 18% 4.56 7,677.11$            9,362.33$ 561.74$ 2 2007 4,739.22             0.00% 84% 38.78%1,545.07 82% 18% 4.56 7,038.67              8,583.75 515.02  3 2007 5,424.01             0.00% 84% 38.78%1,768.33 82% 18% 4.56 8,055.72              9,824.05 589.44  4 2007 4,699.11             0.00% 84% 38.78%1,532.00 82% 18% 4.56 6,979.10              8,511.10 510.67  5 2007 4,004.25             0.00% 84% 38.78%1,305.46 82% 18% 4.56 5,947.10              7,252.56 435.15  6 2007 5,128.96             0.00% 84% 38.78%1,672.14 82% 18% 4.56 7,617.51              9,289.65 557.38  7 2007 4,979.03             0.00% 84% 38.78%1,623.26 82% 18% 4.56 7,394.84              9,018.09 541.09  8 2007 4,739.00             0.00% 84% 38.78%1,545.00 82% 18% 4.56 7,038.35              8,583.35 515.00  9 2007 5,968.89             0.00% 84% 38.78%1,945.97 82% 18% 4.56 8,864.97              10,810.94 648.66  10 2007 5,233.94             0.00% 84% 38.78%1,706.36 82% 18% 4.56 7,773.43              9,479.79 568.79  11 2007 7,188.53             0.00% 84% 38.78%2,343.60 82%18% 4.56 10,676.38            13,019.97 781.20  12 2007 6,849.53             0.00% 84% 38.78%2,233.07 82% 18% 4.56 10,172.90            12,405.97 744.36  2007 Subtotal: 64,123.56           20,905.48 95,236.08            116,141.56 6,968.49  1 2008 4,697.91             0.00% 84% 50.69%2,002.01 83% 17% 4.88 9,774.51              11,776.52 706.59  2 2008 6,189.85             0.00% 84% 50.69%2,637.80 83% 17% 4.88 12,878.66            15,516.45 930.99  3 2008 6,341.61             0.00% 84% 50.69%2,702.47 83% 17% 4.88 13,194.41            15,896.88 953.81  4 2008 5,717.74             0.00% 84% 50.69%2,436.61 83% 17% 4.88 11,896.38            14,332.99 859.98  5 2008 6,154.40             0.00% 84% 50.69%2,622.69 83% 17% 4.88 12,804.90            15,427.59 925.66  6 2008 5,669.71             0.00% 84% 50.69%2,416.14 83% 17% 4.88 11,796.45            14,212.59 852.76  7 2008 5,801.63             0.00% 84% 50.69%2,472.36 83% 17% 4.88 12,070.92            14,543.28 872.60  8 2008 5,653.59             0.00% 84% 50.69%2,409.27 83% 17% 4.88 11,762.91            14,172.18 850.33  9 2008 6,098.66             0.00% 84% 50.69%2,598.94 83% 17% 4.88 12,688.93            15,287.86 917.27  10 2008 6,140.71             0.00% 84% 50.69%2,616.86 83% 17% 4.88 12,776.42            15,393.27 923.60  11 2008 6,257.65             0.00% 84% 50.69%2,666.69 83% 17% 4.88 13,019.72            15,686.41 941.18  12 2008 7,170.36             0.00% 84% 50.69%3,055.64 83% 17% 4.88 14,918.72            17,974.36 1,078.46  2008 Subtotal: 71,893.82           30,637.47 149,582.93         180,220.39 10,813.22  1 2009 7,268.45             0.00% 84% 52.57%3,212.30 82% 18% 4.56 14,633.80            17,846.10 1,070.77  2 2009 5,704.62             0.00%84% 52.57%2,521.16 82% 18% 4.56 11,485.29            14,006.46 840.39  3 2009 7,910.16             0.00% 84% 52.57%3,495.90 82% 18% 4.56 15,925.78            19,421.68 1,165.30  4 2009 7,861.30             0.00% 84% 52.57%3,474.31 82% 18% 4.56 15,827.41            19,301.72 1,158.10  5 2009 9,268.98             0.00% 84% 52.57%4,096.43 82% 18% 4.56 18,661.53            22,757.97 1,365.48  6 2009 8,823.07             0.00% 84% 52.57%3,899.36 82% 18% 4.56 17,763.77            21,663.13 1,299.79  7 2009 8,977.98             0.00% 84% 52.57%3,967.83 82% 18% 4.56 18,075.65            22,043.48 1,322.61  8 2009 8,726.24             0.00% 84% 52.57%3,856.57 82% 18% 4.56 17,568.82            21,425.39 1,285.52  9 2009 9,247.06             0.00% 84% 52.57%4,086.75 82% 18% 4.56 18,617.40            22,704.15 1,362.25  10 2009 8,397.17             0.00% 84% 52.57%3,711.14 82% 18% 4.56 16,906.29            20,617.43 1,237.05  11 2009 8,347.12             0.00% 84% 52.57%3,689.02 82% 18% 4.56 16,805.52            20,494.54 1,229.67  12 2009 9,889.68             0.00% 84% 52.57%4,370.75 82% 18% 4.56 19,911.21            24,281.96 1,456.92  2009 Subtotal: 100,421.83        44,381.52 202,182.48         246,564.00 14,793.84  1 2010 9,909.84             3.96% 86% 56.15%4,581.37 83% 17% 4.88 22,367.88            26,949.26 1,616.96  2 2010 9,560.18             3.96% 86% 56.15%4,419.72 83% 17% 4.88 21,578.65            25,998.38 1,559.90  3 2010 11,286.07           3.96% 86% 56.15%5,217.61 83% 17% 4.88 25,474.22            30,691.84 1,841.51  4 2010 11,046.66           3.96% 86% 56.15%5,106.93 83% 17% 4.88 24,933.84            30,040.77 1,802.45  5 2010 11,207.88           3.96% 86% 56.15%5,181.46 83% 17% 4.88 25,297.74            30,479.20 1,828.75  6 2010 11,613.78           3.96% 86% 56.15%5,369.11 83% 17% 4.88 26,213.91            31,583.03 1,894.98  7 2010 14,684.25           3.96% 86% 56.15%6,788.61 83% 17% 4.88 33,144.39            39,933.00 2,395.98  8 2010 14,213.64           3.96% 86% 56.15%6,571.04 83% 17% 4.88 32,082.16            38,653.20 2,319.19  9 2010 14,087.76           3.96% 86% 56.15%6,512.85 83% 17% 4.88 31,798.03            38,310.88 2,298.65  10 2010 14,881.56           3.96% 86% 56.15%6,879.83 83% 17% 4.88 33,589.74            40,469.57 2,428.17  11 2010 15,596.53           3.96% 86% 56.15%7,210.36 83% 17% 4.88 35,203.53            42,413.89 2,544.83  12 2010 18,483.44           3.96% 86% 56.15%8,545.00 83% 17% 4.88 41,719.69            50,264.68 3,015.88  2010 Subtotal: 156,571.59        72,383.91 353,403.79         425,787.70 25,547.26  1 2011 19,250.07           18.65% 84% 57.14%7,513.32 79% 21%3.76 28,264.39            35,777.70 2,146.66  2 2011 17,840.34           18.65% 84% 57.14%6,963.10 79% 21% 3.76 26,194.52            33,157.61 1,989.46  3 2011 19,446.29           18.65% 84% 57.14%7,589.90 79% 21% 3.76 28,552.49            36,142.39 2,168.54  4 2011 19,406.33           18.65% 84% 57.14%7,574.31 79% 21% 3.76 28,493.82            36,068.12 2,164.09  5 2011 21,274.91           18.65% 84% 57.14%8,303.61 79% 21% 3.76 31,237.41            39,541.02 2,372.46  6 2011 19,373.00           18.65% 84% 57.14%7,561.30 79% 21% 3.76 28,444.88            36,006.18 2,160.37  7 2011 20,050.17           18.65% 84% 57.14%7,825.60 79% 21% 3.76 29,439.15            37,264.75 2,235.88  8 2011 22,034.95           18.65% 84% 57.14%8,600.26 79% 21% 3.76 32,353.35            40,953.61 2,457.22  9 2011 22,031.15           18.65% 84% 57.14%8,598.78 79% 21% 3.76 32,347.77            40,946.55 2,456.79  10 2011 20,068.65           18.65% 84% 57.14%7,832.81 79% 21% 3.76 29,466.29            37,299.10 2,237.95  11 2011 21,086.77           18.65% 84% 57.14%8,230.18 79% 21% 3.76 30,961.17            39,191.35 2,351.48  12 2011 21,280.55           18.65% 84% 57.14%8,305.82 79% 21% 3.76 31,245.69            39,551.50 2,373.09  2011 Subtotal: 243,143.18        94,898.98 357,000.91         451,899.89 27,113.99  1 2012 22,471.67           25.08% 83% 57.23%8,034.36 76% 24% 3.17 25,442.13            33,476.49 2,008.59  2 2012 23,240.80           25.08% 83% 57.23%8,309.35 76% 24% 3.17 26,312.93            34,622.28 2,077.34  3 2012 24,440.13           25.08% 83% 57.23%8,738.15 76% 24% 3.17 27,670.80            36,408.95 2,184.54  4 2012 24,878.73           25.08% 83% 57.23%8,894.96 76% 24% 3.17 28,167.38            37,062.34 2,223.74  5 2012 24,008.37           25.08% 83% 57.23%8,583.78 76% 24%3.17 27,181.97            35,765.75 2,145.94  6 2012 26,369.32           25.08% 83% 57.23%9,427.90 76% 24% 3.17 29,855.00            39,282.90 2,356.97  7 2012 28,647.22           25.08% 83% 57.23%10,242.32 76% 24% 3.17 32,434.01            42,676.33 2,560.58  8 2012 28,083.45           25.08% 83% 57.23%10,040.75 76% 24% 3.17 31,795.72            41,836.47 2,510.19  9 2012 29,101.02           25.08% 83% 57.23%10,404.57 76% 24% 3.17 32,947.80            43,352.37 2,601.14  10 2012 31,179.97           25.08% 83% 57.23%11,147.86 76% 24% 3.17 35,301.56            46,449.42 2,786.97  11 2012 30,947.93           25.08% 83% 57.23%11,064.90 76% 24% 3.17 35,038.85            46,103.75 2,766.22  12 2012 32,926.16           25.08% 83% 57.23%11,772.18 76% 24% 3.17 37,278.57            49,050.75 2,943.05  2012 Subtotal: 326,294.77        116,661.07 369,426.73         486,087.80 29,165.27  1 2013 34,557.06           38.42% 81% 57.79%9,972.49 73% 27% 2.70 26,962.66            36,935.15 2,216.11  2 2013 34,616.58           38.42% 81% 57.79%9,989.67 73% 27% 2.70 27,009.10            36,998.76 2,219.93  3 2013 37,217.92           38.42% 81% 57.79%10,740.36 73% 27% 2.70 29,038.76            39,779.12 2,386.75  4 2013 36,232.29           38.42% 81% 57.79%10,455.93 73% 27% 2.70 28,269.73            38,725.66 2,323.54  5 2013 49,168.94           38.42% 81% 57.79%14,189.19 73% 27% 2.70 38,363.37            52,552.56 3,153.15  2013 Subtotal: 191,792.79        55,347.64 149,643.62         204,991.26 12,299.48   Grand Total: 1,154,241.54$   435,216.06$                 1,676,476.53$   2,111,692.59$ 126,701.56$               Tax Recovery Services, LLC Assumptions: [1] TRS utilizes direct sales data from area codes 98055, 98056, 98057, 98058, 98059, and 98178 as detailed in Schedule 6. [2] TRS reduces the direct sales amounts for the portion of the sales attributable to data usage, which is not taxable. See Schedule 7. [3] TRS limits the taxable direct sales data amounts to sales attributable to intrastate usage. See Schedule 8. [4] TRS limits the taxable direct sales data amounts to its calculation of sales attributable to the City of Renton as calculated in Schedule 2. TRS erroneously excludes the population of ZIP Code 98178 from its calculation of population %. This error  is corrected in this column. [5] TRS estimates retail value of airtime purchased from third party retailers using nationwide TracFone Wireless, Inc. estimates of airtime usage for the United States of America. Tax Assessment Calculation Per Tax Recovery Services, LLC ‐ ZIP Code Population Exclusion Error Corrected Schedule 4 TracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals Hearing DRAFT DRAFT ‐ Confidential ABCDA x (1‐B) x C x D = EFGF/G = HE x H = I  E + I = J J x 6% = K  Month  Year  Retail Sales [1]   Data  Usage %  [2]   In‐State  % [3]   Population  % [4]   Estimated Retail  Sales of Intrastate  Telephone Service to  Renton Residents   Wholesale  Airtime %  [5]   Retail  Airtime %  [5]TRS Multiplier   Estimated Retail  Value of Airtime  Purchased from  Third Party  Retailers   Total TRS Estimated Tax  Base Assessed   Estimated Tax Due  @ 6%  1 2007 5,169.09$           0.00% 84% 45.16%1,962.62$ 82% 18% 4.56 8,940.81$            10,903.42$ 654.21$ 2 2007 4,739.22             0.00% 84% 45.16%1,799.40 82% 18% 4.56 8,197.28              9,996.68 599.80  3 2007 5,424.01             0.00% 84% 45.16%2,059.41 82% 18% 4.56 9,381.73              11,441.14 686.47  4 2007 4,699.11             0.00% 84% 45.16%1,784.17 82% 18% 4.56 8,127.90              9,912.07 594.72  5 2007 4,004.25             0.00% 84% 45.16%1,520.35 82% 18% 4.56 6,926.02              8,446.37 506.78  6 2007 5,128.96             0.00% 84% 45.16%1,947.38 82% 18% 4.56 8,871.40              10,818.78 649.13  7 2007 4,979.03             0.00% 84% 45.16%1,890.45 82% 18% 4.56 8,612.07              10,502.52 630.15  8 2007 4,739.00             0.00% 84% 45.16%1,799.32 82% 18% 4.56 8,196.90              9,996.21 599.77  9 2007 5,968.89             0.00% 84% 45.16%2,266.29 82% 18% 4.56 10,324.20            12,590.48 755.43  10 2007 5,233.94             0.00% 84% 45.16%1,987.24 82% 18% 4.56 9,052.98              11,040.22 662.41  11 2007 7,188.53             0.00% 84% 45.16%2,729.36 82%18% 4.56 12,433.77            15,163.13 909.79  12 2007 6,849.53             0.00% 84% 45.16%2,600.65 82% 18% 4.56 11,847.41            14,448.06 866.88  2007 Subtotal: 64,123.56           24,346.64 110,912.45         135,259.09 8,115.55  1 2008 4,697.91             0.00% 84% 58.91%2,326.82 83% 17% 4.88 11,360.34            13,687.15 821.23  2 2008 6,189.85             0.00% 84% 58.91%3,065.76 83% 17% 4.88 14,968.10            18,033.86 1,082.03  3 2008 6,341.61             0.00% 84% 58.91%3,140.92 83% 17% 4.88 15,335.08            18,476.00 1,108.56  4 2008 5,717.74             0.00% 84% 58.91%2,831.93 83% 17% 4.88 13,826.46            16,658.38 999.50  5 2008 6,154.40             0.00% 84% 58.91%3,048.20 83% 17% 4.88 14,882.38            17,930.57 1,075.83  6 2008 5,669.71             0.00% 84% 58.91%2,808.14 83% 17% 4.88 13,710.31            16,518.45 991.11  7 2008 5,801.63             0.00% 84% 58.91%2,873.48 83% 17% 4.88 14,029.32            16,902.79 1,014.17  8 2008 5,653.59             0.00% 84% 58.91%2,800.15 83% 17% 4.88 13,671.33            16,471.49 988.29  9 2008 6,098.66             0.00% 84% 58.91%3,020.59 83% 17% 4.88 14,747.59            17,768.18 1,066.09  10 2008 6,140.71             0.00% 84% 58.91%3,041.42 83% 17% 4.88 14,849.27            17,890.69 1,073.44  11 2008 6,257.65             0.00% 84% 58.91%3,099.34 83% 17% 4.88 15,132.05            18,231.39 1,093.88  12 2008 7,170.36             0.00% 84% 58.91%3,551.39 83% 17% 4.88 17,339.14            20,890.53 1,253.43  2008 Subtotal: 71,893.82           35,608.11 173,851.38         209,459.49 12,567.57  1 2009 7,268.45             0.00% 84% 60.88%3,720.00 82% 18% 4.56 16,946.67            20,666.67 1,240.00  2 2009 5,704.62             0.00%84% 60.88%2,919.63 82% 18% 4.56 13,300.54            16,220.17 973.21  3 2009 7,910.16             0.00% 84% 60.88%4,048.43 82% 18% 4.56 18,442.84            22,491.27 1,349.48  4 2009 7,861.30             0.00% 84% 60.88%4,023.42 82% 18% 4.56 18,328.93            22,352.35 1,341.14  5 2009 9,268.98             0.00% 84% 60.88%4,743.88 82% 18% 4.56 21,610.99            26,354.86 1,581.29  6 2009 8,823.07             0.00% 84% 60.88%4,515.66 82% 18% 4.56 20,571.33            25,086.99 1,505.22  7 2009 8,977.98             0.00% 84% 60.88%4,594.94 82% 18% 4.56 20,932.51            25,527.45 1,531.65  8 2009 8,726.24             0.00% 84% 60.88%4,466.10 82% 18% 4.56 20,345.57            24,811.67 1,488.70  9 2009 9,247.06             0.00% 84% 60.88%4,732.66 82% 18% 4.56 21,559.88            26,292.54 1,577.55  10 2009 8,397.17             0.00% 84% 60.88%4,297.68 82% 18% 4.56 19,578.33            23,876.01 1,432.56  11 2009 8,347.12             0.00% 84% 60.88%4,272.07 82% 18% 4.56 19,461.63            23,733.70 1,424.02  12 2009 9,889.68             0.00% 84% 60.88%5,061.55 82% 18% 4.56 23,058.17            28,119.72 1,687.18  2009 Subtotal: 100,421.83        51,396.01 234,137.39         285,533.40 17,132.00  1 2010 9,909.84             3.96% 86% 65.06%5,308.22 83% 17% 4.88 25,916.62            31,224.84 1,873.49  2 2010 9,560.18             3.96% 86% 65.06%5,120.93 83% 17% 4.88 25,002.17            30,123.10 1,807.39  3 2010 11,286.07           3.96% 86% 65.06%6,045.40 83% 17% 4.88 29,515.79            35,561.19 2,133.67  4 2010 11,046.66           3.96% 86% 65.06%5,917.16 83% 17% 4.88 28,889.68            34,806.84 2,088.41  5 2010 11,207.88           3.96% 86% 65.06%6,003.52 83% 17% 4.88 29,311.31            35,314.83 2,118.89  6 2010 11,613.78           3.96% 86% 65.06%6,220.94 83% 17% 4.88 30,372.83            36,593.77 2,195.63  7 2010 14,684.25           3.96% 86% 65.06%7,865.64 83% 17% 4.88 38,402.85            46,268.49 2,776.11  8 2010 14,213.64           3.96% 86% 65.06%7,613.56 83% 17% 4.88 37,172.09            44,785.65 2,687.14  9 2010 14,087.76           3.96% 86% 65.06%7,546.13 83% 17% 4.88 36,842.89            44,389.02 2,663.34  10 2010 14,881.56           3.96% 86% 65.06%7,971.33 83% 17% 4.88 38,918.86            46,890.20 2,813.41  11 2010 15,596.53           3.96% 86% 65.06%8,354.31 83% 17% 4.88 40,788.68            49,142.99 2,948.58  12 2010 18,483.44           3.96% 86% 65.06%9,900.69 83% 17% 4.88 48,338.65            58,239.33 3,494.36  2010 Subtotal: 156,571.59        83,867.84 409,472.41         493,340.26 29,600.42  1 2011 19,250.07           18.65% 84% 66.27%8,714.91 79% 21%3.76 32,784.67            41,499.59 2,489.98  2 2011 17,840.34           18.65% 84% 66.27%8,076.70 79% 21% 3.76 30,383.77            38,460.47 2,307.63  3 2011 19,446.29           18.65% 84% 66.27%8,803.75 79% 21% 3.76 33,118.85            41,922.60 2,515.36  4 2011 19,406.33           18.65% 84% 66.27%8,785.66 79% 21% 3.76 33,050.80            41,836.45 2,510.19  5 2011 21,274.91           18.65% 84% 66.27%9,631.60 79% 21% 3.76 36,233.16            45,864.77 2,751.89  6 2011 19,373.00           18.65% 84% 66.27%8,770.57 79% 21% 3.76 32,994.03            41,764.60 2,505.88  7 2011 20,050.17           18.65% 84% 66.27%9,077.14 79% 21% 3.76 34,147.32            43,224.45 2,593.47  8 2011 22,034.95           18.65% 84% 66.27%9,975.69 79% 21% 3.76 37,527.58            47,503.27 2,850.20  9 2011 22,031.15           18.65% 84% 66.27%9,973.97 79% 21% 3.76 37,521.11            47,495.08 2,849.70  10 2011 20,068.65           18.65% 84% 66.27%9,085.50 79% 21% 3.76 34,178.79            43,264.29 2,595.86  11 2011 21,086.77           18.65% 84% 66.27%9,546.43 79% 21% 3.76 35,912.74            45,459.17 2,727.55  12 2011 21,280.55           18.65% 84% 66.27%9,634.15 79% 21% 3.76 36,242.77            45,876.92 2,752.62  2011 Subtotal: 243,143.18        110,076.05 414,095.61         524,171.66 31,450.30  1 2012 22,471.67           25.08% 83% 66.61%9,350.15 76% 24% 3.17 29,608.81            38,958.95 2,337.54  2 2012 23,240.80           25.08% 83% 66.61%9,670.17 76% 24% 3.17 30,622.22            40,292.39 2,417.54  3 2012 24,440.13           25.08% 83% 66.61%10,169.20 76% 24% 3.17 32,202.46            42,371.66 2,542.30  4 2012 24,878.73           25.08% 83% 66.61%10,351.69 76% 24% 3.17 32,780.36            43,132.06 2,587.92  5 2012 24,008.37           25.08% 83% 66.61%9,989.55 76% 24%3.17 31,633.57            41,623.12 2,497.39  6 2012 26,369.32           25.08% 83% 66.61%10,971.91 76% 24% 3.17 34,744.37            45,716.28 2,742.98  7 2012 28,647.22           25.08% 83% 66.61%11,919.71 76% 24% 3.17 37,745.75            49,665.46 2,979.93  8 2012 28,083.45           25.08% 83% 66.61%11,685.13 76% 24% 3.17 37,002.92            48,688.05 2,921.28  9 2012 29,101.02           25.08% 83% 66.61%12,108.53 76% 24% 3.17 38,343.68            50,452.21 3,027.13  10 2012 31,179.97           25.08% 83% 66.61%12,973.55 76% 24% 3.17 41,082.91            54,056.46 3,243.39  11 2012 30,947.93           25.08% 83% 66.61%12,877.00 76% 24% 3.17 40,777.18            53,654.18 3,219.25  12 2012 32,926.16           25.08% 83% 66.61%13,700.12 76% 24% 3.17 43,383.70            57,083.82 3,425.03  2012 Subtotal: 326,294.77        135,766.71 429,927.92         565,694.64 33,941.68  1 2013 34,557.06           38.42% 81% 67.20%11,595.53 73% 27% 2.70 31,350.87            42,946.40 2,576.78  2 2013 34,616.58           38.42% 81% 67.20%11,615.50 73% 27% 2.70 31,404.87            43,020.37 2,581.22  3 2013 37,217.92           38.42% 81% 67.20%12,488.37 73% 27% 2.70 33,764.86            46,253.23 2,775.19  4 2013 36,232.29           38.42% 81% 67.20%12,157.65 73% 27% 2.70 32,870.67            45,028.32 2,701.70  5 2013 49,168.94           38.42% 81% 67.20%16,498.50 73% 27% 2.70 44,607.07            61,105.57 3,666.33  2013 Subtotal: 191,792.79        64,355.55 173,998.33         238,353.88 14,301.23   Grand Total: 1,154,241.54$   505,416.91$                 1,946,395.50$   2,451,812.41$ 147,108.74$               Tax Recovery Services, LLC Assumptions: [1] TRS utilizes direct sales data from area codes 98055, 98056, 98057, 98058, 98059, and 98178 as detailed in Schedule 6. [2] TRS reduces the direct sales amounts for the portion of the sales attributable to data usage, which is not taxable. See Schedule 7. [3] TRS limits the taxable direct sales data amounts to sales attributable to intrastate usage. See Schedule 8. [4] TRS limits the taxable direct sales data amounts to its calculation of sales attributable to the City of Renton as calculated in Schedule 2. TRS erroneously excludes the population of ZIP Code 98178 from its calculation of population  %. [5] TRS estimates retail value of airtime purchased from third party retailers using nationwide TracFone Wireless, Inc. estimates of airtime usage for the United States of America. Tax Assessment Calculation Per Tax Recovery Services, LLC Schedule 5 TracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals Hearing DRAFT DRAFT ‐ Confidential Date  APP Direct  Sales   Billing Platform  Sales   Total Retail  Sales  1/2007 5,169.09$          ‐$                      5,169.09$           2/2007 4,739.22            ‐                         4,739.22             3/2007 5,424.01            ‐                         5,424.01             4/2007 4,699.11            ‐                         4,699.11             5/2007 4,004.25            ‐                         4,004.25             6/2007 5,104.02            24.94                     5,128.96             7/2007 4,954.09            24.94                     4,979.03             8/2007 4,699.11            39.89                     4,739.00             9/2007 5,823.99            144.90                  5,968.89             10/2007 5,069.07            164.87                  5,233.94             11/2007 7,033.74            154.79                  7,188.53             12/2007 6,663.80            185.73                  6,849.53             1/2008 4,509.11            188.80                  4,697.91             2/2008 6,034.06            155.79                  6,189.85             3/2008 6,063.98            277.63                  6,341.61             4/2008 5,481.05            236.69                  5,717.74             5/2008 5,788.06            366.34                  6,154.40             6/2008 5,389.04            280.67                  5,669.71             7/2008 5,299.07            502.56                  5,801.63             8/2008 5,164.00            489.59                  5,653.59             9/2008 5,629.05            469.61                  6,098.66             10/2008 5,704.15            436.56                  6,140.71             11/2008 5,734.06            523.59                  6,257.65             12/2008 6,513.89            656.47                  7,170.36             1/2009 6,429.04            839.41                  7,268.45             2/2009 4,799.29            905.33                  5,704.62             3/2009 6,943.86            966.30                  7,910.16             4/2009 6,694.07            1,167.23               7,861.30             5/2009 8,283.75            985.23                  9,268.98             6/2009 7,658.78            1,164.29               8,823.07             7/2009 7,528.79            1,449.19               8,977.98             8/2009 7,473.90            1,252.34               8,726.24             9/2009 8,123.75            1,123.31               9,247.06             10/2009 7,033.91            1,363.26               8,397.17             11/2009 6,763.90            1,583.22               8,347.12             12/2009 8,018.56            1,871.12               9,889.68             1/2010 7,248.58            2,661.26               9,909.84             2/2010 6,968.85            2,591.33               9,560.18             3/2010 7,633.73            3,652.34               11,286.07           4/2010 7,448.66            3,598.00               11,046.66           5/2010 7,233.68            3,974.20               11,207.88           6/2010 7,048.75            4,565.03               11,613.78           7/2010 9,403.39            5,280.86               14,684.25           8/2010 8,598.46            5,615.18               14,213.64           9/2010 7,788.60            6,299.16               14,087.76           10/2010 7,718.54            7,163.02               14,881.56           11/2010 8,343.51            7,253.02               15,596.53           12/2010 9,843.49            8,639.95               18,483.44           1/2011 10,308.00          8,942.07               19,250.07           2/2011 8,708.49            9,131.85               17,840.34           3/2011 9,538.26            9,908.03               19,446.29           4/2011 9,163.37            10,242.96             19,406.33           5/2011 10,339.13          10,935.78             21,274.91           6/2011 8,612.20            10,760.80             19,373.00           7/2011 9,906.22            10,143.95             20,050.17           8/2011 11,505.90          10,529.05             22,034.95           9/2011 12,209.21          9,821.94               22,031.15           10/2011 11,624.94          8,443.71               20,068.65           11/2011 13,248.05          7,838.72               21,086.77           12/2011 13,538.70          7,741.85               21,280.55           1/2012 14,910.64          7,561.03               22,471.67           2/2012 15,007.85          8,232.95               23,240.80           3/2012 15,813.18          8,626.95               24,440.13           4/2012 16,001.78          8,876.95               24,878.73           5/2012 14,869.30          9,139.07               24,008.37           6/2012 16,809.25          9,560.07               26,369.32           7/2012 18,521.20          10,126.02             28,647.22           8/2012 17,725.40          10,358.05             28,083.45           9/2012 18,802.02          10,299.00             29,101.02           10/2012 18,583.55          12,596.42             31,179.97           11/2012 17,825.19          13,122.74             30,947.93           12/2012 19,256.51          13,669.65             32,926.16           1/2013 19,485.40          15,071.66             34,557.06           2/2013 20,032.77          14,583.81             34,616.58           3/2013 19,402.13          17,815.79             37,217.92           4/2013 17,944.04          18,288.25             36,232.29           5/2013 29,495.77          19,673.17             49,168.94           750,911.31$      403,330.23$         1,154,241.54$   Note:  TRS Includes sales from ZIP codes 98055, 98056, 98057, 98058, 98059,  and 98178, but excludes ZIP Code 98178 in its calculation of Renton's  population %. TracFone Wireless, Inc. / City of Renton  Utility Tax Assessment Appeals Hearing Schedule 6 Direct Sales Data for Area Codes 98055,  98056, 98057, 98058, 98059, and 98178 DRAFT DRAFT ‐ Confidential2007 2008 2009 2010 2011 2012 2013 20140.00% 0.00% 0.00% 3.96% 18.65% 25.08% 38.42% 41.77%Assumption:Data usage percentages are based on TracFone Wireless, Inc. nationwide data for the United States of America.TracFone Wireless, Inc. / City of Renton Utility Tax Schedule 7Data Usage Percentage for TracFone Wireless, Inc.DRAFT DRAFT ‐ Confidential2007 2008 2009 2010 2011 2012 2013 2014Intrastate Percentage84% 84% 84% 86% 84% 83% 81% 79%Interstate Percentage15% 15% 15% 14% 16% 16% 17% 19%International Percentage 1% 1% 1% 0% 0% 1% 2% 1%Total: 100% 100% 100% 100% 100% 100% 100% 100%Assumption:Intrastate, Interstate, and International usage percentages are based on TracFone Wireless, Inc. nationwide data for the United States of America.TracFone Wireless, Inc. / City of Renton Utility Tax Assessment Appeals Schedule 8Intrastate, Interstate, and International Usage Percentages for TracFone Wireless, Inc.DRAFT