The Tampa City Council will announce layoffs of up to 100 city employees in response to the drop in revenue caused by state property tax reform. Those targeted for layoffs will be notified soon, giving them 90 days before being let go. The city needs to trim $20-million from next year's budget. Before those cuts, the expected budget was $180-million, which is $16-million more than this year's budget. Because about 80 percent of the city's general revenue fund expenses are personnel, the job cuts will be significant and are unavoidable. Tampa has a little more than 5,000 employees; 175 new positions have been created in the past three years.