Form revised June 11, 2010

FISCAL NOTE FOR NON-CAPITAL PROJECTS

Department:	Contact Person/Phone:	DOF Analyst/Phone:
Legislative	Ben Noble / 4-8160	N/A

Legislation Title:

AN ORDINANCE regulating the commercial display of human remains, establishing that unlawful commercial display of human remains is a civil infraction, and creating a new section 14.14.010 of the Seattle Municipal Code.

· Summary of the Legislation:

This legislation would prohibit the display of human remains within Seattle without the written permission of the deceased or an individual legally empowered to control the remains.

· Background:

There have been at least two commercial displays of human bodies hosted within the city.  A number of residents have raised concerns that the bodies used in these displays were acquired without the consent of appropriately authorized individuals.

· Please check one of the following:

_ _ This legislation does not have any financial implications

_X_ This legislation has financial implications.

Appropriations: 

Fund Name and Number	Department	Budget Control Level*	2010 Appropriation	2011 Anticipated Appropriation
TOTAL

*See budget book to obtain the appropriate Budget Control Level for your department.

Notes:  This ordinance includes no appropriations.  The proposed regulations will not require any significant proactive enforcement and existing personnel within the Department of Finance and Administrative services should be able to staff any specific complaints or certification requests without additional resources. 

Anticipated Revenue/Reimbursement Resulting From This Legislation:

Fund Name and Number	Department	Revenue Source	2010 Revenue	2011 Revenue
General Subfund		Admissions Tax		-$45,000
TOTAL

Notes:  During its 2009-2010 tour, the “Bodies” exhibit which is the one known entity that would likely be affected by this ordinance generated about $90,000 in revenue.  The analysis presented here assumes that such an exhibit would otherwise visit the city every other year.  If such an exhibit cannot meet the requirements set out in this legislation, the City will thus lose an average of $45,000 per year.  By current policy, 75% of admissions tax revenues are allocated to the Seattle Office of Arts and Cultural Affairs (OACA)^; and 25% to the General Fund.  This implies a potential loss of $34,000 per year for OACA and $11,000 for the General Fund.

(^ The allocation to OACA is done on lagged basis.  Seventy-five percent of the revenues received two years prior are allocated in the current calendar year, allowing a better basis for long-term planning.  Thus, while there will be a two-year delay in the initial reduction, over time the lost revenue will directly impact the funds available to the Office.)

Total Regular Positions Created, Modified, Or Abrogated Through This Legislation, Including FTE Impact: 

Position Title and Department	Position # for Existing Positions	Fund Name & #	PT/FT	2010 Positions	2010 FTE	2011 Positions*	2011 FTE*
TOTAL

Notes: This ordinance creates no positions.

Spending/Cash Flow:

Fund Name & #	Department	Budget Control Level*	2010 Expenditures	2011 Anticipated Expenditures
TOTAL

Notes:  This ordinance involves no spending.

· What is the financial cost of not implementing the legislation?  Given that existing staff can implement these new regulations, no direct financial cost is anticipated.

· Does this legislation affect any departments besides the originating department? 

The Department of Finance and Administrative Services is the only one affected by this legislation.

· What are the possible alternatives to the legislation that could achieve the same or similar objectives?  County- or State-level regulation might provide an alternative approach to control the displaying of human remains without appropriate authorization.

· Is the legislation subject to public hearing requirements:  No.