Agenda, first session — Calistoga City Council, June 10, 2025 (part 2 of 2)

Fund # : 01 Prog #: 4155 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES $2,067 $5,200 $5,200 $9,000
4402 CONTRACT SERVICES $2,229 $7,800 $7,800 $1,000
$ 13,000 4,296 $ 13,000 $ 10,000 $
Salaries and Benefits
4301 COMM EVENTS SALARIES $ 2,220 $ - $ - $ -
4303 COMM EVENTS FICA/MEDICARE $ 259 $ - $ - $ -
4305 COMM EVENTS INCENTIVE PAY $ - $ - $ -
4308 COMM EVENTS PART TIME WAGES $ 1,139 $ - $ - $ -
4309 COMM EVENTS SPECIAL PAY $ 40 $ - $ - $ -
4310 COMM EVENTS PERS $ 117 $ - $ - $ -
4311 COMM EVENTS MEDICAL/DENTAL $ 114 $ - $ - $ -
4312 COMM EVENTS WORKER'S COMP $ - $ - $ -
4313 COMM EVENTS OTHER BENEFITS $ 4 $ - $ - $ -
4314 COMM EVENTS SHARE SAVINGS
Total Salary and Benefits $ 3,893 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 8,189 $ 13,000 $ 13,000 $ 10,000 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - COMMUNITY ACTIVITIES
Description of Changes by Account & Summary
Item #6.1.

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Fund # : 01 Prog #: 4156 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIAL/SUPPLIES 5,332 $ 8,500 $ 8,500 $ 16,575 $ 4402 CONTRACT SERVICES 25,617 $ 29,200 $ 29,200 $ 16,065 $ 4404 REPAIRS/MAINTENANCE 2,998 $ 5,000 $ 5,000 $ 5,000 $ 4405 TRAINING/TRAVEL 648 $ 3,000 $ 3,000 $ 5,000 $
4408 UNIFORM ALLOWANCE 3,300 $ 3,500 $ 3,500 $ 3,675 $
4410 ADVERTISING - $ 1,200 $ 1,200 $ - $
4430 DUES/SUBSCRIPTIONS - $ 750 $ 750 $ - $
4460 Pool PRO 48 $ - $ - $ - $
4468 RESALE AND PURCHASE 2,226 $ 3,500 $ 3,500 $ 2,100 $ $ 54,650 40,167 $ 54,650 $ 48,415 $
Salaries and Benefits
4301 AQUATIC SERVICE SALARIES $ 19,612 $ - $ - $ -
4302 AQUATIC SERVICE OVERTIME PAY $ 8,956 $ 1,908 $ 1,908 $ - 4303 AQUATIC SERVICE FICA/MEDICARE $ 24,265 $ 23,530 $ - 4308 AQUATIC SERVICE PART TIME WAGES $ 289,057 $ 300,000 $ 300,000 $ 308,672 4309 AQUATIC SERVICE SPECIAL PAY 140 $ - $ - $ - $
4310 AQUATIC SERVICE PERS $ 3,583 $ - $ - $ -
4311 AQUATIC SERVICE MEDICAL/DENTAL $ 2,791 $ - $ - $ - 4312 AQUATIC SERVICE WORKER'S COMP $ - $ - $ - $ -
4313 AQUATIC SERVICE OTHER BENEFITS $ 78 $ - $ - $ -
4314 AQUATIC SERVICE SHARE SAVINGS $ - $ - $ - $ -
Total Salary and Benefits $ 348,482 $ 301,908 $ 325,438 $ 308,672 TOTAL FY 25-26 BUDGET $ 388,649 $ 356,558 $ 380,088 $ 357,087 City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

RECREATION - AQUATIC SERVICES
Totals
Description of Changes by Account & Summary
Item #6.1.

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Fund # : 01 Prog #: 4174 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4402 CONTRACT SERVICES 170,334 $ 187,000 $ 187,000 $ 188,000 $ $ 187,000 170,334 $ 187,000 $ 188,000 $ Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

LIBRARY SERVICES
Description of Changes by Account & Summary
Item #6.1.

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City of Calistoga Fiscal Year 25-26 Budget
Calistoga Fairground Operations
The Calistoga Fairground is the newest city resource that supports regional community resilience, recreational access, and emergency preparedness. The grounds include multiple facilities—such as the Tubbs Building, Tucker Building, Butler Building, Cropp Building, Calistoga Speedway, Pavilion, RV Park, and open space from the former St. Helena Golf Course. These areas are used for a variety of civic, rental, and emergency purposes. Oversight and management of the fairgrounds is coordinated by the Fairgrounds Revitalization Director with support from Parks and Recreation and community volunteers.

In addition to its role in community events and emergency readiness, the fairgrounds serve a critical infrastructure function as the City’s primary site for reclaimed wastewater distribution. As the number one purveyor of reclaimed water expenditure for Calistoga, the site is essential for supporting wastewater management and meeting ongoing municipal needs during periods of resource constraint.

Facility Use and Rentals
The Fairgrounds Department manages and promotes the use of the Tubbs Building, Tucker Building, and surrounding grounds for short-term rentals, long-term leases, and public benefit. The fairgrounds hosted a growing number of community events this fiscal year, both free and ticketed, and are becoming a consistent site for meetings, private functions, and training sessions.

Community Engagement and Events
The Fairgrounds Department supports public gatherings and community access through city-sponsored and third-party events. These include celebrations, public forums, preparedness events, and coordination with local nonprofit partners. The grounds are maintained as a flexible-use site with capacity for both large-scale events and regular small-group activity.

Calistoga Fairgrounds Ag Day
Calistoga Fairgrounds Ag Day is an agricultural fair that celebrates local food systems, farming heritage, and agricultural education. It includes farm equipment exhibits, and educational programming that connects residents to the agricultural roots of the region. This event is a critical component in maintaining the site’s status as a state-designated fairgrounds California Network of Fairs (Network), consisting of 52 district agricultural associations (DAAs), 22 county/city fairs, two citrus fruit fairs, and the California Exposition and State Fair (Cal Expo).

Emergency Preparedness and Training
The Calistoga Fairground serves as a regional site for emergency training, staging, and resiliency planning. Partners including Calistoga Fire, Calistoga Police, Cal Fire, CHP, Napa County OES, Calistoga Emergency Response team, and other agencies use the fairgrounds to maintain local readiness in the face of wildfire, weather, and other hazards.

Fairground Department
Programs
Item #6.1.

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City of Calistoga Fiscal Year 25-26 Budget
Volunteer Contributions
A key strength of the fairground’s operation has been the extensive volunteer effort from local residents, local businesses and partner organizations. Much of the recent renovation work, including labor, equipment, and even materials, has been donated by dedicated community members. This grassroots effort has helped restore and maintain facilities at minimal cost to the City, while fostering a deep sense of community ownership and pride in the grounds.

MAJOR TASKS COMPLETED FISCAL YEAR 2024-25
• Opened public rentals of the RV Park, Tubbs Building, Tucker Building, and surrounding grounds, increasing revenue, utilization and public engagement. • Secured new and renegotiated long-term leases that generate sustainable revenue for fairgrounds operations.
• Hosted both free and ticketed community events, increasing the fairgrounds' visibility and accessibility to residents.
• Hosted Calistoga Fairgrounds Ag Day to support agricultural education and preserve the fairgrounds’ state designation.
• Supported ongoing emergency training and planning efforts on site, reinforcing the fairgrounds' role in local resiliency infrastructure. • Coordinated significant volunteer-led renovation efforts, reducing operational costs while enhancing facilities.
• Repaired major sections of the irrigation and reclaimed water infrastructure in order to maintain reclaimed water distribution operations, providing essential service as the City’s primary reclaimed water disbursement site.

MAJOR GOALS FOR FISCAL YEAR 2025–26

1. Support the Fairgrounds Advisory Committee: Facilitate the work of the newly established committee by providing the necessary resources and coordination to help them offer informed advice, conduct research, and make recommendations on matters related to the fairgrounds.

2. Develop a Long-Term Fiscal Sustainability Plan: Create a strategic roadmap to guide revitalization efforts, secure funding through grants and partnerships, and ensure the site’s financial viability. The plan will emphasize the fairgrounds’ role in supporting recreational, cultural, and economic development.

3. Enhance Community Engagement and Stewardship: Continue ongoing community outreach and volunteer efforts to maintain the grounds’ appearance and foster a strong sense of community involvement in the care and future of the property.

4. Establish a Maintenance position to support the revitalization of the Calistoga Fairgrounds by addressing deferred maintenance, repairing neglected infrastructure, and ensuring the smooth return of community programs, events, and activities.

5. Maintain and enhance reclaimed water operations to support wastewater management and ongoing municipal needs during periods of resource constraint.

Item #6.1.

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Fund # : 70 Prog #: 5592 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES 85,000 $
4402 CONTRACT SERVICES - $ 450,000 $ 450,000 $ 410,430 $ 4403 UTILITIES 185,600 $
4404 MAINTENANCE & REPAIRS 150,000 $
4405 TRAINING/MEETINGS 2,500 $
4408 UNIFORMS 2,000 $
4417 FUEL/OIL 15,000 $
4424 HEALTH/SAFETY 3,200 $
4431 FEES 5,000 $
4510 EQUIP 79,300 $
4821 MISC. $ 4,500
4905 FY 24/25 Butler Roof $141,930 CIP
4905 FY 24/25 Landscaping $275,000 CIP
NEW SALARY/BENEFITS $ 107,250
REVENUE (100,000) $ (100,000) $ (527,025) $
4915 SEWER LATERAL REPLACEMENT-CIP - $
$ 350,000 - $ 350,000 $ 522,755 $
Liability/Property Insurance $ 42,000
Salaries and Benefits
4301 FAIRGROUNDS SALARIES 231,620 231,620 206,082 $
4302 FAIRGROUNDS OVERTIME PAY
4303 FAIRGROUNDS FICA/MEDICARE 18,132 18,132 13,472 $
4308 FAIRGROUNDS PART TIME WAGES - $
4309 FAIRGROUNDS SPECIAL PAY $ 5,400
4310 FAIRGROUNDS PERS 23,394 23,394 16,219 $
4311 FAIRGROUNDS MEDICAL/DENTAL 15,269 15,269 11,748 $
4312 FAIRGROUNDS WORKER'S COMP 4,000 4,000 4,000 $
4313 FAIRGROUNDS OTHER BENEFITS 6,117 6,117 717 $
4316 FAIRGROUNDS EMPLOR PAD 401 (A) - $
Total Salary and Benefits $ - $ 298,532 $ 298,532 $ 299,637 TOTAL FY 25-26 BUDGET - $ 648,532 $ 648,532 $ 822,392 $ Totals
City of Calistoga
FY 25 - 26 Proposed Budget
Account Detail Budget Worksheet

FAIRGROUNDS
Description of Changes by Account & Summary
Item #6.1.

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FUND #: 01
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
GRANTS AND CONTRIBUTION - $ - $ $ -

TRANSFER IN - OTHER CAPITAL FUNDS
GENERAL FUND CIP PROGRAM FUNDS 3,663,010 $
Total Revenue ---------> - $ - $ - $ 3,663,010 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4607 4402 FEE STUDY $ - 7,441 $ - $ $ -
4658 4915 STATE CLEEPS $ - 965 $ - $ $ -
5200 4915 PIONEER $ 25,000 40,000 $ 13,472 $ $ -
5402 4405 PAVEMENT MAINT. TRAINING/TRAVEL $ 6,370
5402 4905 PAVEMENT MAINT. $ 17,394
5402 4915 PAVEMENT MAINT. 2,724,034 $ 1,775,000 $ 200,000 $ $ 2,500,000 5501 4915 CITY HALL IMPROVEMENTS 13,887 $ 5,117 $ 5,117 $ $ - 5521 4905 FAIRWAY PATH 273,000 $ $ 361,000
5530 4915 SIDEWALK IMPROVEMENT 20,300 $ 50,000 $ 63,149 $ $ - 5569 4915 LOGVY PARK IMPROVEMENTS 15,224 $ 626,000 $ 615,444 $ $ - 5570 4905 PARKLETS 97 $ 3,514 $ 3,514 $ $ -
5592 4402 FAIRGROUNDS CONTRACT 167,472 $ - $ - $ $ -
5592 4415 FAIRGROUNDS MAILING/COPYING 55 $
5637 4402 BRANNAN STREET FLASHING BEACON 57,054 $ $ -
5638 4402 UPVLY CNTR CONTRACT 50,000 $
5639 4402 CAH GEOTHERMAL CONTRACT 5,901 $
5640 4402 NAPA RVR FOOT CONTRACT 3,691 $
5644 4915 EV CHARGING STATIONS 23,918 $ $ 200,000
5645 4915 MASTER SERV AG 529 $ 100,000 $ 50,000 $ $ 50,000 5647 4915 VEGETATION MGMT 24,250 $
5648 4402 CDBG CV UTILITY CONTRACT 73,763 $ 3,018 $ 3,018 $ $ - 5651 4915 CITY HALL MODULAR 225,005 $ $ -
5652 4915 FACILITY IMPROVEMENTS- CITY HALL 24,483 $ $ - 5653 4915 FACILITY IMPROVEMENTS- COMM CENTER $ 77,698
5655 4915 REPLACE LIGHTS AT TENNIS COURTS 19,572 $ $ -
5656 4915 REPLACE MAIN POOL HEATHER 32,375 $ $ -
5657 4915 REPLACE RETAINING WALL- MAXFIELD PATH $ 35,274 $ - 5658 4915 SPEED CUSHION STUDY 9,705 $ 15,000 $ 900 $ $ 15,000 5659 4915 SOUND WALL FOR FIRE DEPT 28,286 $ $ -
5667 4905 COMPOST BINS 277 $
5667 4915 COMPOST BINS 24,009 $
5668 4905 SOUTH OAK BRIDGE 4,969 $ 15,000 $ 8,799 $ $ 577,510 5668 4915 SOUTH OAK BRIDGE 96,044 $
5669 4915 IMPROVEMENTS TO BUILDINGS 79,897 $ 120,000 $ 119,946 $ $ 185,000 5670 4915 IMPROVEMENTS TO PARKS - $ 42,000 $ 8,154 $ $ - 5671 4915 IMPROVEMENTS TO POOL - $ 15,000 $ 14,294 $ $ - NEW BRANNAN STREET SIDEWALKS - $ 150,000 $ - $ $ 135,500 5673 4915 REPLACE CORP YARD GENERATOR - $ 65,000 $ 59,398 $ $ - Total Expenses ---------> 4,006,998 $ 3,009,649 $ 1,165,204 $ 4,024,010 $

GENERAL CAPITAL IMPROVEMENT PROGRAM FUND
Item #6.1.

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City of Calistoga Fiscal Year 25/26 Budget
Enterprise Funds
Water
Water Distribution
The goal of the water distribution division is to maintain the City’s water system in compliance with Calistoga’s drinking water permit, issued by the State Water Board’s Division of Drinking Water. Staff continuously monitor samples, tests and reports (e.g., daily/weekly/quarterly) the drinking water quality in the supply and distribution system to ensure that high quality drinking water, compliant with Water Board standards, is delivered to Calistoga water customers.

The Water Distribution Division maintains over 40 miles of water mains, 752 valves and 184 fire hydrants. The water system has a total of four storage tanks:

Mt. Washington (1.5MG), Feige Canyon (1MG), High Street (20k), and Kimball clearwell (100k). The Division responds to water leaks and after-hours service calls, reads over 1,650 water meters every month for billing purposes, flushes, inspects, and tests the system for water quality and pressure parameters. The Division proactively maintains valves, meters, and hydrants to help prevent unexpected interruptions in the water distribution system, to ensure the availability of water for fire suppression, and to maintain minimum service pressures in the system. Staff participate in on-going education for certification in water distribution through the State Water Board’s Division of Drinking Water.

Water Treatment & Operations
The goal of the water treatment and operations division is to provide continuous, safe, potable water to the City’s residents, businesses, and visitors from Calistoga. The city has two sources of water supply: one treated locally by the City of Calistoga and the other treated by the City of Napa Water Division.

Calistoga’s facility is Kimball Water Treatment Plant (WTP) that provides about 25% of the cities drinking water while the remaining 75% is treated by the City of Napa Water Division and delivered to Calistoga.

Kimball Water Treatment Plant supply comes from Kimball Dam and Reservoir that has a storage of 267 acre-feet (AF) and up to 328AF when four additional flashboards can be install by permit. Kimball Water Treatment Plant can treat up to 360,000 gallons per day and supplies water to the distribution system.

The City of Napa treats Calistoga’s drinking water supply from the State Water Project source, or the local Hennessey Water Supply. The water is delivered from Napa to Calistoga by a metered connection just south of the intersection of Silverado Trail and Hwy 128, near the Lake Hennessey intersection. At this point Calistoga owns an 11-mile-long transmission main, which is often referred to as the North Bay Aqueduct (NBA) water main that delivers water to Calistoga’s Duanweal Water booster pump station where it is pumped into the water distribution system. There is an additional pump station near Pope Street that is Item #6.1.

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City of Calistoga Fiscal Year 25/26 Budget
occasionally used when Napa delivers lower pressure water supply that requires additional boosting up to the Dunaweal pump station.

New rates were adopted by City Council on December 5, 2023, and were implemented on March 1, 2024, with additional planned annual rate adjustments between 2025 and 2028. The new rates include anticipated O&M increases as well as necessary capital that is forecast to be completed by 2028.

Water Capital
City staff continue to pursue two Hazard Mitigation Grant Program (HMGP) applications for Kimball New Intake/Drain Valve, and Kimball Dam Raise Improvement projects totaling $4.5M.

Projects planned this fiscal year include completing replacement of all manual water meters with auto read meters, completing Conn Creek water line relocation design/permitting, looping Brannan waterline and completing 10% design replacements of 3.5 miles of aging water lines that are 75 to 100+ years old.

Major Department Tasks Completed Fiscal Year 24/25
 Complete installation of new PLC/Generator/Auto transfer switch at Kimball WTP
 Install additional auto read water meters about 125 meters.  Complete Pope Street PLC/SCADA and electric panel upgrades  Continued to respond to Kimball Intake/Drain Valve grant RFI’s.  Continued to respond to Kimball Dam raise grant RFI’s.  Completed design of Lincoln Ave water main replacement bridge to Washington and obtained Caltrans Encroachment Permit
 RFP design of water pipe replacement aging water pipes 10-yr outlook  Procured Consultant and began Phase II of Conn Creek waterline.

Major Departmental Goals for Fiscal Year 25/26
• Replace all manual water meters with auto read meters • Complete Design/Permitting of Conn creek water line relocation and creek restoration
• Complete 10% designs/costs and future grant or bonding needs for repairing 10% of underground water distribution system or 3.5miles of aging water lines over 75-years old
• Continue TTHM/HAA5 reduction measures to reduce DBPs
• Complete Water main loop at Brannan and Lincoln Intersection • If grant authorized, complete permitting and construction of Kimball new intake/drain valve
• If grant authorized, begin design of the Kimball Dam raise and spillway hardening project
Item #6.1.

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FUND #: 02
Revenue Description
Unaudited
Revenues
FY 23-24
Budget
FY 24-25
Proposed
Budget
FY 25-26
3221 DELINQUENT PENALTIES & CHARGES $ 234 504 $ 274 $
3251 INVESTMENT EARNINGS 23,706 $ 2,000 $ - $
3260 RENTAL INCOME - $ - $ - $
3267 CONNECTION (METER SETTING FEE) $ - 19,539 $ - $
3282 Reimb for Misc City Services 18,364 $ 71,254 $ 133,044 $ 3289 OTHER REVENUE 43,880 $ 146,053 $ 17,556 $
3299 TRANSFERS IN 47,562 $
3401 SINGLE RESIDENT 1,124,497 $ 1,412,097 $ 1,446,839 $ 3401 0001 LIRA CREDIT (32,014) $ (38,145) $ (42,962) $
3403 MULTI RESIDENT 405,620 $ 562,145 $ 586,649 $
3405 MOBILE HOMES 224,496 $ 308,018 $ 252,445 $
3409 RESIDENTIAL METER CHARGE 1,192,650 $ 1,463,212 $ 1,572,959 $ 3410 TRANSIENT GEN. 466,768 $ 708,098 $ 773,845 $
3412 SPAS 121,107 $ 185,966 $ 218,637 $
3414 CAMP GROUNDS 13,698 $ 10,794 $ 23,038 $
3416 BED & BREAKFAST 31,033 $ 52,163 $ 56,638 $
3419 TRANSIENT METER CHARGE 304,444 $ 398,951 $ 495,838 $ 3420 COMM. GENERAL 17,484 $ 174,834 $ 201,923 $
3422 RESTAURANTS 81,237 $ 113,487 $ 132,279 $
3424 LAUNDRIES 16,684 $ 21,670 $ 25,900 $
3426 PUBLIC BLDG. 40,016 $ 42,343 $ 72,134 $
3428 MEDICAL CARE 48,948 $ 32,257 $ 36,389 $
3429 COMMERCIAL METER CHARGE 301,741 $ 339,997 $ 397,430 $ 3440 INDUST. GENERAL 710 $ 770 $ 868 $
3442 BOTTLING WORKS 41,059 $ 2,867 $ 3,323 $
3443 COMMERCIAL SOCIAL 52,823 $ 79,770 $ 96,350 $
3449 INDUSTRIAL METER CHARGE 13,585 $ 22,691 $ 28,154 $ GRANT REVENUES - $
Total Revenue Annually 4,620,141 $ 6,113,526 $ 6,529,550 $

WATER FUND
Item #6.1.

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Fund # : 02 Prog #: 4131 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES 10,864 $ 20,000 $ 20,000 $ 20,000 $ 4402 CONTRACT SERVICES 64,123 $ 77,051 $ 77,051 $ 52,000 $ 4403 UTILITIES 2,754 $ 2,800 $ 2,800 $ 2,800 $
4404 REPAIRS/MAINTENANCE 39,007 $ 38,000 $ 38,000 $ 38,000 $ 4405 TRAINING/TRAVEL 3,837 $ 2,970 $ 2,970 $ 4,000 $
4408 UNIFORMS 2,702 $ 3,600 $ 3,600 $ 3,600 $
4410 ADVERTISING - $ - $ - $ - $
4415 MAILING/COPYING 436 $ 220 $ 220 $ 100 $
4417 FUEL/OIL 1,578 $ 3,100 $ 3,100 $ 3,000 $
4310 PENSION EXPENSE - $ 59,950 $ 59,950 $ - $
4424 HEALTH/SAFETY - $ - $ - $ - $
4428 WATER METERS - $ - $ - $ 75,000 $
4430 DUES/SUBSCRIPTIONS - $ 12,000 $ 12,000 $ 10,000 $
4434 VEHICLES - REPAIRS & MAINTENANCE 13,927 $ 9,400 $ 9,400 $ 17,400 $ 4510 EQUIPMENT FUND RENTAL 24,829 $ 46,338 $ 28,619 $ 32,053 $ 4456 BAD DEBT EXPENSE - $ 250 $ 250 $ - $
4820 VEHICLES - R&S 20,000 $ 26,700 $ 26,700 $ 54,668 $ 4821 MISC FIELD EQUIP - $ 100,000 $ 100,000 $ 62,500 $

TRANSFER OUT - TO CIP
$ 402,379 184,057 $ 384,660 $ 375,121 $
Unfunded Liability $ 45,777
Salaries and Benefits
4301 WATER DIST SALARIES $ 332,680 $ 243,062 $ 243,062 $ 312,161 4302 WATER DIST OVERTIME PAY $ 33,135 $ - $ - $ -
4303 WATER DIST FICA/MEDICARE $ 29,420 $ 19,119 $ 19,119 $ 23,872 4308 WATER DIST PART TIME WAGES $ 6,734 $ - $ - $ -
4309 WATER DIST SPECIAL PAY $ 23,135 $ 4,104 $ 4,104 $ 5,064 4310 WATER DIST PERS $ 90,156 $ - $ - $ 30,227
4311 WATER DIST MEDICAL/DENTAL $ 62,732 $ 44,160 $ 44,160 $ 61,663 4312 WATER DIST WORKER'S COMP $ 11,990 $ 12,000 $ 12,000 $ 12,000 4313 WATER DIST OTHER BENEFITS $ 1,991 $ 840 $ 840 $ 1,038 4314 WATER DIST SHARE SAVINGS $ 5,820 $ 2,760 $ 2,760 $ 3,818 4316 WATER DIST EMPLR PD 401 (A) $ - $ - $ - $ -
Total Salary and Benefits $ 597,793 $ 326,045 $ 326,045 $ 495,620 Depreciation $ 359,642 $ 345,000 $ 345,000 $ 345,000
TOTAL FY 25-26 BUDGET $ 1,141,492 $ 1,073,424 $ 1,055,705 $ 1,215,741 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

WATER DISTRIBUTION
Description of Changes by Account & Summary
Item #6.1.

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Fund # : 02 Prog #: 4132 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES 105,606 $ 113,000 $ 113,000 $ 100,000 $ 4402 CONTRACT SERVICES 115,600 $ 111,280 $ 111,280 $ 75,000 $ 4403 UTILITIES 137,634 $ 170,000 $ 170,000 $ 170,000 $
4404 REPAIRS/MAINTENANCE 9,811 $ 25,000 $ 25,000 $ 50,000 $ 4405 TRAINING/TRAVEL 4,763 $ 5,000 $ 5,000 $ 5,000 $
4408 UNIFORMS 2,350 $ 4,000 $ 4,000 $ 5,000 $
4410 ADVERTISING - $ - $ - $ - $
4413 TAXES/FEES 2,915 $ 4,500 $ 4,500 $ 6,500 $
4415 MAILING/COPYING 6,183 $ 6,800 $ 6,800 $ 4,000 $
4417 FUEL/OIL 3,865 $ 6,050 $ 6,050 $ 14,000 $
4310 PENSION EXPENSE - $ - $ - $ - $
4424 HEALTH/SAFETY 201 $ 900 $ 900 $ 500 $
4430 DUES/SUBSCRIPTIONS 1,099 $ 744 $ 744 $ 2,000 $
4431 FEES 46,335 $ 47,777 $ 47,777 $ 47,777 $
4432 LEASE PAYMENTS 19,496 $ 29,423 $ 29,423 $ - $
4434 VEHICLE REPAIRS 10,685 $ 7,500 $ 7,500 $ 7,500 $
4455 PENALTIES / INTEREST 5,186 $ - $ - $ - $
4439 CENTRAL SERV. OVERHEAD 165,000 $ 82,500 $ 82,500 $ 82,500 $ 4503 WATER PURCHASE/NBA-KERN 1,998,062 $ 2,130,000 $ 2,130,000 $ 2,400,000 $ 4510 EQUIPMENT FUND RENTAL 113,600 $ 122,243 $ 130,938 $ 146,651 $ 4820 VEHICLES - R&S - $ 26,000 $ 26,000 $ 15,600 $
4821 MISC FIELD EQUIPMENT - $ - $ - $ 60,000 $
4823 COMPUTER EQUIP - $ - $ - $ - $
WATER DEBT SERVICE 431,116 $ 431,766 $ 431,766 $ 431,866 $ WATER DEBT GENERAL FUND 100,000 $ 100,000 $ 100,000 $ 100,000 $

TRANSFER OUT - TO CIP
Totals 3,279,509 $ 3,424,483 $ 3,433,178 $ 3,723,894 $
.

Unfunded Liability $ 46,367
Salaries and Benefits
4301 WATER TREAT SALARIES $ 266,769 $ 221,926 $ 221,926 $ 235,490 4302 WATER TREAT OVERTIME PAY $ 25,086 $ - $ - $ -
4303 WATER TREAT FICA/MEDICARE $ 23,556 $ 17,457 $ 17,457 $ 18,008 4308 WATER TREAT PART TIME WAGES $ 6,668 $ - $ - $ -
4309 WATER TREAT SPECIAL PAY $ 32,188 $ 3,747 $ 3,747 $ 3,821 4310 WATER TREAT PERS $ 59,119 $ - $ - $ 22,802
4311 WATER TREAT MEDICAL/DENTAL $ 44,867 $ 40,320 $ 40,320 $ 46,518 4312 WATER TREAT WORKER'S COMP $ 11,578 $ 15,500 $ 15,500 $ 15,500 4313 WATER TREAT OTHER BENEFITS $ 1,660 $ 767 $ 767 $ 783 4314 WATER TREAT SHARE SAVINGS $ - $ 2,520 $ 2,520 $ 2,880 4316 WATER EMPLR PD 401(A) $ - $ - $ - $ -
Total Salary and Benefits $ 471,491 $ 302,237 $ 302,237 $ 392,169 Depreciation $ 310,652 $ 295,000 $ 295,000 $ 295,000
TOTAL FY 25-26 BUDGET $ 4,061,652 $ 4,021,720 $ 4,030,415 $ 4,411,063 Description of Changes by Account & Summary
City of Calistoga
FY 25 -26 Proposed Budget
Account Detail Budget Worksheet

WATER TREATMENT
Item #6.1.

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Fund # : 02 Prog #: 4135 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES - $ 1,000 $ 1,000 $ 1,000 $
4402 CONTRACT SERVICES 140 $ 500 $ 500 $ 500 $
4404 REPAIRS AND MAINTENANCE - $ - $ - $ - $
4405 TRAINING/TRAVEL - $ - $ - $ - $
4410 ADVERTISING 1,485 $ 1,500 $ 1,500 $ - $
4415 POSTAGE / REPRODUCTION - $ 500 $ 500 $ - $
4422 PENSION EXPENSE $ - $ - - $ - $
4808 REBATE PROGRAMS 1,922 $ 5,000 $ 5,000 $ 5,000 $
4822 MISC OFFICE EQUIPMENT $ - $ - - $ - $
$ 8,500 3,547 $ 8,500 $ 6,500 $
Salaries and Benefits
4301 WATER CONS SALARIES $ 5,515 $ - $ - $ -
4303 WATER CONS FICA/MEDICARE $ 514 $ - $ - $ -
4308 WATER CONS PART TIME WAGES $ 11,329 $ - $ - $ -
4309 WATER CONS SPECIAL PAY $ 43 $ - $ - $ -
4310 WATER CONS PERS $ 424 $ - $ - $ -
4311 WATER CONS MEDICAL/DENTAL $ 886 $ - $ - $ -
4313 WATER CONS OTHER BENEFITS $ 22 $ - $ - $ -
Total Salary and Benefits $ 18,732 $ - $ - $ -
TOTAL FY 25-26 BUDGET $ 22,279 8,500 8,500 $ 6,500
Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

WATER CONSERVATION
Description of Changes by Account & Summary
Item #6.1.

Page 201 of 334 ends

FUND #: 12
Revenue Description
Unaudited
Revenue
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 Other Grants - $ 119,559 $ 119,559 $ 1,438,174 $
3230 0001 CONN CREEK WATER LINE - $ - $ - $ - $
3230 0002 Dunaweal Station - $ - $ - $ - $
3251 INVESTMENT EARNINGS - $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) - $ 110,000 $ - $ - $
3299 TRANSFERS IN - $ 287,000 $ 650,000 $ 1,900,000 $
GENERAL FUND WATER LOAN 500,000 $
Total Revenue ---------> 500,000 $ 516,559 $ 769,559 $ 3,338,174 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4131 5227 WATER DISTRIB. KIMBALL WTRMAIN - $ - $ - $ - $ 4430 4501 DEBT ISSUES D/S - PRINCIPAL 73,000 $ - $ - $ - $ 4430 4502 DEBT ISSUES D/S - INTEREST 61,859 $ - $ - $ - $ 4970 4820 EQUIP MNTC/REPL VEHICLES & R.S. - $ - $ - $ - $ 5426 4915 KIMBALL BY PASS 7,530 $ 225,000 $ 240 $ 300,000 $ 5476 4915 Auto Meter Read 82,186 $ 100,000 $ - $ 500,000 $ 5490 4915 Repl Water Mains 464,338 $ 125,000 $ 23,610 $ 1,725,000 $ 5513 4915 VALVE DEMO INST - $ - $ - $ - $
5551 4915 THM REMOVAL CON - $ - $ - $ - $
5574 4915 THM/HAA5 39,645 $ 50,000 $ - $ 50,000 $
5575 4915 GEN & TRANSFER 231,250 $ 45,000 $ 486,327 $
5577 4915 POPE ST GEN 86,935 $ 20,000 $ 182,827 $
5586 4915 RELOCATE D BOOS 15,634 $ 5,000 $ - $ 5,000 $
5594 4915 CONN CREEK WATER LINE - $ 5,000 $ 4,121 $ 175,000 $ 5607 4915 DISADV SALARY S - $ - $ - $
5627 4915 PORTABLE GEN 20,721 $ - $ 43,577 $
5634 4915 CLEAN UP BRUSH - $ - $ - $
5661 4915 MASTER SERVICES AGREEMENT 5,240 $ 100,000 $ 4,909 $ 151,000 $ 5663 4915 CARPORT COVER AT CORP YARD 1/3 - $ - $ - $
5664 4915 RAISE UTILITY IRON ON HWY 29 - $ 20,000 $ - $ 20,000 $ 5665 4915 KIMBALL DAM RAISE - $ 5,000 $ - $ 2,099,409 $ 5666 4915 BRANNAN STREET WATER MAIN LOOP - $ 40,000 $ - $ 40,000 $ 6000 4915 WATER PLT IMP 30,690 $ 22,000 $ - $ 75,000 $
Total Expenses ---------> 1,119,026 $ 762,000 $ 745,609 $ 5,140,409 $

WATER CIP FUND
Item #6.1.

Page 202 of 334 ends

City of Calistoga Fiscal Year 25/26 Budget
Enterprise Fund
Wastewater
Wastewater Collection
The goal of the Wastewater Collection division is to maintain the sewer system to minimize disruption of service or inconvenience to the City’s residents. The Wastewater Collection Division maintains about 19 miles of sewer mains, 321 manholes, 4 lift stations, and about six miles of recycled water mains with two booster stations. City staff efforts include making repairs, regular routine line cleaning (sewer hydro), responding to sewer main back-ups and pump failures, and installing and repairing mains. Regular weekly inspections and testing of the standby power generator are completed for the sewer lift stations to ensure they work properly. City staff also periodically inspect private grease interceptors to ensure proper maintenance by the property owner to reduce grease blockage of the public main sewer lines.

Wastewater Treatment & Operations
The goal of the Wastewater Treatment Division is to treat the City’s wastewater in the most environmentally safe and cost-effective manner, to provide compliance with our NPDES and recycle water permits, and to keep the City’s residences, businesses functional. The Wastewater Treatment Division operates and maintains the Calistoga Wastewater Treatment Facility and disposal system at 1100 Dunaweal Lane. The City’s Wastewater Treatment Plant is permitted to treat a maximum daily dry weather flow of 840,000 gallons of sewage per day and more than 4.0 million gallons per day (mgd) during peak wet weather flow under an NPDES permit issued by the Regional Water Quality Control Board.

Current dry weather flows are approximately 380,000 gallons per day and peak near 5 mgd. There is about 48 million gallons of tertiary treated effluent storage available. The Treatment Facility provides tertiary treatment and filtration of the City’s sewage so that it can be beneficially reused as recycled water for irrigation or discharged to the Napa River when river flows are high enough. Typically, we recycle and distribute about 40% to 70% of the influent to the plant for irrigation including the spray field.

Wastewater Capital
A significant level of effort and investment continues to be directed towards compliance with the Cease-and-Desist Order (CDO) issued by the Regional Water Quality Control Board. The last remaining significant project is anticipated to complete construction this FY25/26 for the riverside pond project. A big Item #6.1.

Page 203 of 334 ends

City of Calistoga Fiscal Year 25/26 Budget
accomplishment in FY24/25 was beginning construction of this critical project.

Other important completed projects were: the extension of the 18” sewer trunk line in Lincoln that connects to the 24” trunk line, replaced AB liner, replacing old clay pipes in Stevenson and Grant and beginning extension of new sewer in N Oak and Grant to a lower elevation to be able to serve the Fairgrounds facility, new blower VFDs, completed the Generator/PLC/SCADA upgrade, and designing the RAS/WAS recirculation system to further improve treatment processes.

Projects planned this fiscal year include completing construction work on the Riverside Ponds, installing new RAS/WAS VFD pumps, performing repairs at the Dunaweal Wastewater Treatment Plant and at the WWTP.

Major Department Tasks Completed Fiscal Year 24/25
 AB liner replacements in both basins
 WWTP repairs (filter media replacement, Blower VFD’s, and analyzers)  Installation of a new generator for Rancho De Force Lift Station.  Complete New Generator/PLC/SCADA install at the WWTP
 Complete 18” sewer main extension from Fairway to Brannan on Lincoln  Installation of 12” sewer main replacement on Stevenson/Grant/Arch  Installation of new 12” sewer on N Oak and replacement on Grant to Michael
 RFP design sewer rehab/grant application for aging sewer pipe  Procure Loader replacement for sludge process at WWTP Major Departmental Goals for Fiscal Year 25/26
• Complete Construction for Riverside Ponds Project, including lining ponds, repaving trail, adding new 14-inch recycle water pipe, control valves, SCADA, and river monitoring devices
• Install new RAS/WAS VFD pumping system to improve process • Video sewer mains over 75-years old and assess replacement or rehab needs and costs and provide 10% designs and future grant or bonding needs for repairing 13% of underground system or 2.5miles of sewer. • Replace Palisades Lift Station Generator
Item #6.1.

Page 204 of 334 ends

FUND #03
Revenue Description
Unaudited
Revenues
FY 23-24
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 Investment Earnings 74,048 $ - $ - $
3267 Connection -Meter Setting Fee $ 109,750
3282 Reimb for Misc City Services 9,251 $ - $ - $
3289 OTHER REVENUE 5,754 $ - $ - $
3304 RECYCLED WATER PROCEEDS 7,047 $ 10,933 $ 10,933 $
3305 GEOTHERMAL BILLING 114,345 $ - $ - $
3501 SINGLE RESIDENT 1,312,787 $ 1,548,379 $ 1,723,399 $ 3502 WASTEWATER CAPACITY
ALLOCATION $ - 37,358 $ - $
3503 MULTI RESIDENT 596,506 $ 738,807 $ 908,698 $
3505 MOBILE HOMES 412,071 $ 543,778 $ 665,867 $
3510 TRANSIENT GEN. 861,599 $ 1,258,353 $ 1,329,457 $
3512 SPAS 171,860 $ 3,808 $ 4,108 $
3513

SPA GEO MEASURED
GROUNDWATER $ 586,802 1,023 $ 604,406 $
3514 CAMPGROUNDS 24,748 $ 22,180 $ 36,533 $
3516 BED & BREAKFAST 43,354 $ 65,491 $ 68,120 $
3520 COMMERCIAL GEN. 177,141 $ 274,968 $ 285,601 $
3522 RESTAURANTS 220,571 $ 223,179 $ 231,969 $
3524 LAUNDRIES 19,974 $ 25,164 $ 26,610 $
3526 PUBLIC BLDG. 30,788 $ 23,527 $ 25,026 $
3528 MEDICAL CARE 11,935 $ 18,337 $ 21,233 $
3540 IND. GENERAL 5,871 $ 6,330 $ 7,444 $
3542 BOTTLING WORKS 36,369 $ - $ - $
3543 SCHOOLS 46,299 $ 81,073 $ 84,492 $
3544 SERVICE STATIONS 6,354 $ 10,041 $ 11,478 $
GRANT REVENUES - $ - $
Total Revenue Annually 4,336,803 $ 5,441,150 $ 6,045,374 $

SEWER FUND
Item #6.1.

Page 205 of 334 ends

Fund # : 03 Prog #: 4141 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES 572 $ 7,920 $ 7,920 $ 7,920 $
4402 CONTRACT SERVICES 31,111 $ 88,550 $ 88,550 $ 40,000 $ 4403 UTILITIES 18,919 $ 22,000 $ 22,000 $ 22,000 $
4404 REPAIRS/MAINTENANCE 6,961 $ 28,000 $ 28,000 $ 28,000 $ 4405 TRAINING/TRAVEL 512 $ 1,500 $ 1,500 $ - $
4408 UNIFORMS 1,857 $ 3,500 $ 3,500 $ 4,000 $
4310 PENSION EXPENSE - $ - $ - $ - $
4415 MAILING/COPYING 125 $ 100 $ 100 $ 100 $
4417 FUEL/OIL 6,159 $ 9,000 $ 9,000 $ 9,900 $
4424 HEALTH/SAFETY - $ - $ - $ 200 $
4430 DUES/SUBSCRIPTIONS - $ 8,000 $ 8,000 $ - $
4431 FEES 5,212 $ 9,850 $ 9,850 $ 14,000 $
4434 VEHICLES-REPAIR/MAINTENANCE 16,005 $ 10,000 $ 10,000 $ 16,000 $ 4510 EQUIPMENT FUND RENTAL 22,207 $ 43,744 $ 25,596 $ 28,668 $ 4650 TRAINING & SEMINARS TO 4405 PER NS - $ - $ - $ - $ 4820 VEHICLES - R&S 20,000 $ 26,700 $ 26,700 $ 54,668 $ 4821 MISC FIELD EQUIP 86,652 $ 25,000 $ 25,000 $ 162,500 $ 4823 COMPUTER EQUIP - $ - $ - $ 8,000 $
4410 ADVERTISING - $ - $ - $ - $

TRANSFER OUT - TO CIP
$ 283,864 216,292 $ 265,716 $ 395,956 $
Unfunded Liability $ 44,640
Salaries and Benefits
4301 SEWER COLL SALARIES $ 172,087 $ 169,086 $ 169,086 $ 208,108 4302 SEWER COLL OVERTIME PAY $ 17,961 $ - $ - $ -
4303 SEWER COLL FICA/MEDICARE $ 15,327 $ 13,300 $ 13,300 $ 15,914 4308 SEWER COLL PART TIME WAGES $ 263 $ - $ - $ -
4309 SEWER COLL SPECIAL PAY $ 11,634 $ 2,855 $ 2,855 $ 3,376 4310 SEWER COLL PERS $ 43,768 $ - $ - $ 20,151
4311 SEWER COLL MEDICAL/DENTAL $ 32,577 $ 30,720 $ 30,720 $ 41,109 4312 SEWER COLL WORKER'S COMP $ 7,306 $ 11,200 $ 11,200 $ 11,200 4313 SEWER COLL OTHER BENEFITS $ 644 $ 584 $ 584 $ 692
4314 SEWER COLL SHARE SAVINGS $ 2,840 $ 1,920 $ 1,920 $ 2,545 4316 SEWER COLL EMPLR PD 401(A)
Total Salary and Benefits $ 304,406 $ 229,665 $ 229,665 $ 347,735 Depreciation $ 270,126 $ 273,000 $ 273,000 $ 273,000
TOTAL FY 25-26 BUDGET $ 790,824 $ 786,529 $ 768,381 $ 1,016,691 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

SEWER COLLECTION
Description of Changes by Account & Summary
Item #6.1.

Page 206 of 334 ends

Fund # : 03 Prog #: 4142 Prog Desc:

General Unaudited Amended Projected Proposed
Ledger Expenses Budget Budget Budget
Acct # FY 23-24 FY 24-25 FY 24-25 FY 25-26
4401 MATERIALS/SUPPLIES 267,292 $ 261,000 $ 261,000 $ 275,000 $ 4402 CONTRACT SERVICES 300,292 $ 298,600 $ 298,600 $ 250,000 $ 4403 UTILITIES 228,815 $ 275,000 $ 275,000 $ 275,000 $
4404 REPAIRS/MAINTENANCE 52,404 $ 150,000 $ 150,000 $ 230,000 $ 4405 TRAINING/TRAVEL 2,314 $ 5,296 $ 5,296 $ 5,000 $
4408 UNIFORMS 5,319 $ 6,500 $ 6,500 $ 12,000 $
4410 ADVERTISING - $ 400 $ 400 $ - $
4415 MAILING/COPYING 6,014 $ 2,500 $ 2,500 $ 4,000 $
4417 FUEL/OIL 15,528 $ 21,500 $ 21,500 $ 23,650 $
4310 PENSION - $ - $ - $ - $
4424 HEALTH/SAFETY 602 $ 3,025 $ 3,025 $ 1,200 $
4427 TAXI EXPENSE - $ - $ - $ - $
4430 DUES/SUBSCRIPTIONS 2,976 $ 1,244 $ 1,244 $ 6,800 $ 4431 FEES 33,074 $ 49,050 $ 49,050 $ 70,000 $
4432 LEASE PAYMENTS - ENTERPRISE 19,496 $ 28,700 $ 28,700 $ - $ 4434 VEHICLES-REPAIRS/MAINTENANCE 10,437 $ 15,000 $ 15,000 $ 18,744 $ 4435 CLAIMS PAID 181 $ - $ - $ - $
4439 CENTRAL SERV. OVERHEAD 165,000 $ 82,500 $ 82,500 $ 82,500 $ 4440 LAB FEES-BOTTLING COMPANIES 22,457 $ 2,000 $ 2,000 $ 2,000 $ 4503 WATER/SEWER 905 $ 2,500 $ 2,500 $ 10,000 $
4510 EQUIPMENT FUND RENTAL 87,934 $ 105,842 $ 101,355 $ 113,518 $ 4820 VEHICLES - R&S 4,258 $ 26,000 $ 26,000 $ 36,400 $
4821 MISC FIELD EQUIP 65,000 $ 140,000 $ 140,000 $ 60,000 $ SEWER DEBT SERVICE 793,507 $ 437,713 $ 437,713 $ 255,713 $ SEWER DEBT TO GENERAL FUND 115,938 $ 115,938 $ 115,938 $ 115,938 $ $ 2,030,308 2,199,742 $ 2,025,821 $ 1,847,463 $
Unfunded Liability $ 68,053
Salaries and Benefits
4301 SEWER TREAT SALARIES $ 381,005 $ 581,235 $ 581,235 $ 635,276 4302 SEWER TREAT OVERTIME PAY $ 19,846 $ - $ - $ -
4303 SEWER TREAT FICA/MEDICARE $ 32,885 $ 45,720 $ 45,720 $ 48,581 4308 SEWER TREAT PART TIME WAGES $ 197 $ - $ - $ -
4309 SEWER TREAT SPECIAL PAY $ 24,414 $ 9,814 $ 9,814 $ 10,307 4310 SEWER TREAT PERS $ 103,413 $ 124,326 $ 124,326 $ 61,514 4311 SEWER TREAT MEDICAL/DENTAL $ 55,751 $ 105,599 $ 105,599 $ 125,489 4312 SEWER TREAT WORKER'S COMP $ 21,394 $ 20,100 $ 20,100 $ 20,100 4313 SEWER TREAT OTHER BENEFITS $ 1,397 $ 2,009 $ 2,009 $ 2,113 4314 SEWER TREAT SHARE SAVINGS $ 4,760 $ 6,600 $ 6,600 $ 7,769 4316 SEWER TREAT EMPLR PD 401(A) $ -
Total Salary and Benefits $ 645,062 $ 895,403 $ 895,403 $ 979,202 Depreciation $ 683,140 $ 725,000 $ 725,000 $ 725,000
TOTAL FY 25-26 BUDGET $ 3,527,944 $ 3,650,711 $ 3,646,224 $ 3,551,665 Totals
City of Calistoga
FY 25-26 Proposed Budget
Account Detail Budget Worksheet

SEWER TREATMENT
Description of Changes by Account & Summary
Item #6.1.

Page 207 of 334 ends

FUND #: 13
Revenue Description
Unaudited
Revenue
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 Other Grants - $ 3,325,970 $ 3,500,000 $ 4,717,311 $ 3251 INVESTMENT EARNINGS - $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) - $ - $ - $ - $
3299 TRANSFERS IN 1,000,000 $ 1,000,000 $ 500,000 $
Total Revenue ---------> 1,000,000 $ 3,325,970 $ 4,500,000 $ 5,217,311 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
5452 4915 Sewer Laterals 6,000 $ 8,000 $
5478 4915 Rancho de Lift 20,840 $ 110,000 $ 450 $ - $
5533 4915 GEOTHERMAL 5,065 $
5540 4905 RIVERSIDE POND 946,849 $ 6,016,615 $ 3,500,000 $ 5,500,000 $ 5555 4915 SEWER MAIN REPL 409,695 $ - $ - $
5572 4915 GENERATOR UPG 283,650 $ 50,000 $ 596,526 $
5609 4915 PLANT REPAIRS 101,799 $ 214,000 $ 168,248 $ 185,000 $ 5627 4915 PORTABLE GEN - $ - $ - $
5629 4915 SWR MAIN REIMB 295,842 $ 200,000 $ 75,000 $
5631 4915 RAISE UT HWY 29 12,000 $ 15,000 $
5660 4915 EQUALIZATION BASIN LINER 446,761 $ - $
5661 4915 MASTER SERVICES AGREEMENT 100,000 $ 151,000 $ 5662 4915 PORTABLE GEN 1/3 41,575 $ 87,433 $
5674 4915 AB LINER - $ 500,000 $ 187,672 $
NEW PALISADES LIFT STATION GENERATOR - $ - $ - $ 75,000 $ Total Expenses ---------> 2,552,076 $ 7,208,615 $ 4,540,329 $ 6,009,000 $

SEWER CIP FUND
Item #6.1.

Page 208 of 334 ends

FUND #
Expenditures Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
Measure T #24 4700 4799 TRANSFERS OUT - $ - $ - $ 718,300 $ Transportation #57 4700 4799 TRANSFERS OUT - $ 361,000 $ Police Cops #41 4700 4799 TRANSFERS OUT 125,000 $ 125,000 $ Water #2 4700 4799

TRANSFER OUT WATER
LOAN TO GF RESERVE $ 100,000 100,000 $
Sewer #3 4700 4799

TRANSFER OUT SEWER
LOANS TO GF RESERVE $ 115,938 115,938 $
Water #2 4700 4799 TRANSFERS OUT CIP #12 2,162,000 $ 1,709,046 $ Sewer #3 4700 4799 TRANSFERS OUT CIP #13 3,227,000 $ 2,647,099 $ $ - - $
General Fund 01 4700 4799 TRANSFERS OUT - Debt 373,902 $ 373,902 $ GF #01, Water #02 ,
Wastewater #03 4*** 4510 TRANSFERS OUT 643,116 $ 772,178 $ 903,046 $ 919,100 $ Total Transfer Out ------> - $ - $ 7,006,886 $ 7,069,385 $ FUND #
Revenues Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
General 01 3299 TRANSFERS IN - PROJECTS - $ - $ 718,300 $ General 01 3299 TRANSFERS IN - PROJECTS - $ - $ 361,000 $ General 01 3299 TRANSFERS IN 125,000 $ 125,000 $
General 01 1115

TRANSFER IN WATER LOAN
TO GF RESERVE $ 100,000 100,000 $
General 01 1115

TRANSFER IN SEWER LOANS
TO GF RESERVE $ 115,938 115,938 $
Water #12 3299 TRANSFERS IN #02 2,162,000 $ 1,709,046 $ Sewer #13 3299 TRANSFERS IN #03 3,227,000 $ 2,647,099 $ Debt #30 3299 TRANSFERS IN 373,902 $ 373,902 $
Equipment-IT #17 3302 & 3303 TRANSFERS IN 643,116 $ 772,178 $ 903,046 $ 919,100 $ Total Transfer In ---------> - $ - $ 7,006,886 $ 7,069,385 $

TRANSFER OUT - TRANSFERS IN - PROPOSED BUDGET DETAIL

TRANSFERS OUT

TRANSFERS IN
Item #6.1.

Page 209 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Budget
The Special Revenue Funds for the FY 25-26 budget are separate funds which segregate revenues and expenditures restricted for specific purposes - such as a specific grant program, restrictions by City Council ordinances, special property assessments, or just the need for separate budgeting and accounting of revenues for a specific purpose.

Many of the Special Revenue funds relate to grant programs or specific capital projects and, as such, the projected budgets may vary depending on the timing of the grant program funding or the capital project schedule. These funds also include revenues from development impact fees charged to new or expanded development in the City. The projections of these revenues are also dependent on the pace of private development. The Development projection over the next year is challenging and the estimated revenues from various funds are based on known developments that are under development agreements and are projected to develop within the next year. Staff will continue to monitor these developments and recommend any needed adjustments to the Special Revenue Funds budgets.

The City maintains 28 special revenue funds. This includes a Debt Service fund and Equipment Internal Services Fund, which are technically classified as diverse types of accounting funds but are shown as a Special Revenue fund for budgeting purposes.

The following pages provide a summary and discussion of each of the Special Revenue funds.

Gas Tax
The revenues are taxes from fuel sales and are generally allocated to the City based on population. Also included in this fund are special street-related grants from Proposition 42 funds for Traffic Congestion Relief and Proposition 1b Infrastructure Bonds. These funds are restricted to street-related maintenance, safety, and improvements. The funds are used to pay for the streetlights and partially fund the street maintenance operations and improvements. The Gas Tax funding sources are inadequate to fund the needed street maintenance and improvements of the City and substantial General Fund sources are needed to keep the streets in decent shape and ensure public safety.

Special Revenue Funds
Item #6.1.

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City of Calistoga Fiscal Year 25-26 Budget
Budget
Road Maintenance and Rehabilitation Fund (RMRA)
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. Other transportation taxes are allocated to cities and counties through the RMRA which allocates revenue from the Road Repair and Accountability Act of 2017 to local streets and roads and other transportation uses. The funds are allocated among cities on a per capita basis. Revenues are to be used for road maintenance and rehabilitation, safety projects, traffic control devices, drainage, and stormwater capture projects. RMRA may also be used to satisfy a match requirement to obtain state or federal funds for eligible projects.

Measure T Fund
Measure T funding is to be used for maintenance, reconstruction, and/or rehabilitation of streets, roads, and transportation infrastructure within the public right-of-way including but not limited to sidewalks, curb and gutters, curb ramps, lighting, traffic sign age, striping, and local roadway drainage. The Napa Valley Transportation Authority (NVTA) is the countywide sponsor of Measure T.

Mobile Home Park Programs
This fund implements the City's Rent Stabilization Ordinance, the State monitoring and inspection program, and the fees paid by the mobile home park owners and residents.

Debt Service
This fund is used to segregate the annual costs and payments for long term financing non-enterprise public improvements. The fund accounts for the repayment of the Police Facility loan and the $4.7 million combined Community Facilities Loan issued in 2007 and refunded in 2016 to complete the funding of the Community Pool, Fire Station rehabilitation, Public Works improvements and new Recreation Facilities. This fund is overseen by the Finance Department.

Silverado Landscape Assessment District and Palisades Landscape Assessment District
These are special landscape assessment district funds that were established at the time the residential subdivisions were constructed to fund the maintenance of the shared area landscaping benefiting all the properties in the subdivision.

Special Revenue Funds
Item #6.1.

Page 211 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Budget
The assessments were initially set by the developer and are reaffirmed every year by a public hearing before the City Council. The fees cover the bare basic maintenance expenditure and increasing the fees would require concurrence by the property owners. These funds are overseen by the Public Works Department.

Community Development Block Grant Programs
This fund was established to account for any Community Development Block Grants (CDBG) the City receives. This fund is overseen by the Planning and Building Department.

Community Development Fund Program
A portion of this fund was formerly the depository for the repayments of late 1980's/early 1990's CDBG low-cost rehabilitation loans that were made to residential and rental property owners to improve their properties. The remaining repayment of the loans will be deposited into the Reuse of Program Income Fund. The funds remaining in the Community Development tu nd will be used in conjunction with the City's Affordable Housing funds and with non-profit organizations, such as Calistoga Affordable Housing (CAH), Housing Authority of the City of Napa (HACN) and Napa Valley Fair Housing (NVFH), to leverage funding of low-income housing projects and monitor programs. This fund is overseen by the Planning and Building, and Public Works Departments.

Police Grants
Over the years, the Police Department has received several operational and special grants. This fund currently accounts for the State COPS, Napa County Gang, and other grants. This fund is overseen by the Police Department.

Reuse of Program Income Fund
This fund is the repository for repayments of Community Development Block Grant (CDBG) single-family residential rehabilitation loans made to low-income owners.

Fee revenue is used to issue additional loans and cover administrative expenses.

City Administrative Facilities Development Impact Fee Fund This fund is the repository for City administrative facilities development impact fees collected from new development to help maintain adequate levels of City administrative facilities services in Calistoga, including adequate city hall and community center space as well as associated land needs. Fee revenue is used Special Revenue Funds
Item #6.1.

Page 212 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Budget
to help fund land acquisition and construction of a new city hall and community center.

Fire Development Impact Fee Fund
This fund is the repository for fire development impact fees collected from new development to cover its share of the costs associated with the replacement of the Calistoga Fire Department's capital equipment. Fee revenue is used to replace department capital equipment, such as fire vehicles, protective equipment, and communications technology, after a period of use.

Police Development Impact Fee Fund
This fund is the repository for police development impact fees collected from new development to cover its share of the costs associated with the replacement of the Calistoga Police Department's capital equipment. Fee revenue is used to replace department capital equipment, including patrol vehicles, protective equipment, and communications technology, after a period of use.

Transportation Development Impact Fee Fund
This fund is the repository for transportation development impact fees collected from new developments to cover its share of the costs associated with providing infrastructure improvements necessary to accommodate the increase in traffic and bicycle-associated improvements associated with new development. Fee revenue is used to help fund infrastructure improvements needed to maintain acceptable traffic operation and provide adequate access for users of alternative modes.

Parking in Lieu Fee
This fund collects an in-lieu fee from eligible downtown projects that cannot provide adequate on-site parking and is used for downtown parking needs. This fund is overseen by the Public Works Department.

Housing Grants
This fund accounts for affordable housing grants and other pass-through types of funding. This fund is overseen by the Planning and Building Department.

Cultural /Recreational Fund
This fund is the repository for cultural/recreational development impact fees collected from new developments to cover its share of the costs associated with Special Revenue Funds
Item #6.1.

Page 213 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Budget
providing cultural and recreational facilities required to serve future development.

This fund is overseen by the Public Works Department.

In-Lieu Housing Fund
This fund is housing linkage fees collected from new construction and certain building additions to help address the "affordability gap" between the cost of housing and what many workers employed by new nonresidential development can pay. It is also the repository for fees collected from new development in-lieu of meeting its inclusionary housing requirement. This fund is overseen by the Planning and Building Department.

Measure D Fund
The voters of the City of Calistoga passed a special tax measure that would increase the city's Transient Occupancy Tax (TOT) by 1% from 12% to 13%. Revenues from the additional 1% tax would be used solely for affordable and workforce housing expenditures. Monies deposited into the Affordable Housing Fund are used to construct and preserve housing affordable to very low, low- and moderate-income households. This fund is overseen by the Planning and Building Department.

Abandoned Vehicle
This fund accounts for revenues from Napa County allocated to the City for reimbursement of police costs and additional funding related to abandoned vehicle enforcement. This fund is overseen by the Police Department.

Recreation, Fire and Police Donation funds
These funds account for miscellaneous and specific donations from citizens and organizations for use by the Fire, Recreation or Police services. These funds are overseen by the Community Resources, Fire and Police Departments.

Traffic Signals and Northwest Drainage funds
These funds collect impact fees from specific properties when they are developed for future improvements. These funds are overseen by the Public Works Department.

Tree Mitigation
This fund collects the fees charged for tree permits and deposits for mitigation costs under the Municipal Code and the forfeited deposits are used for tree related costs. This fund is overseen by the Planning and Building and Public Works Departments.

Special Revenue Funds
Item #6.1.

Page 214 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Budget
Local Transportation Street Fund (TDA)
This fund is used to account for revenues received pursuant to allocations made by the Metropolitan Transportation Committee under the Transportation Development Act (TOA) and the expenditures of such resources for eligible purposes as defined in the TOA and allocation instructions. This fund has been used for bike and pedestrian improvements, and for the Berry Street Bridge Project.

Employee Future Benefits Fund
The Employee Future Benefits Fund accounts for future increases in the Public Employees Retirement System, employer rate contributions and future retiree benefits.

Infrastructure Fund
This fund was enacted by City Council to be fiscally responsible for future physical capital asset acquisition such as the Fairgrounds. For disaster responses including wildfires, flooding, earthquakes, and/or infrastructure/facilities breaks.

Special Revenue Funds
Item #6.1.

Page 215 of 334 ends

FUND #: 10
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 72,375 $ - $ - $ - $
3269 IMPACT FEE (ONE TIME) - $ - $ - $ - $
3299 TRANSFERS IN 2,200,000 $ - $ 1,400,000 $ - $
Total Revenue ---------> 2,272,375 $ - $ 1,400,000 $ - $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4110 4499 CITY COUNCIL CONTINGENCY 20,000 $ 2,200,000 $ 2,392,681 $ 235,000 $ Total Expenses ---------> 20,000 $ 2,200,000 $ 2,392,681 $ 235,000 $ FUND #: 11
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3100 ASSET FORFEITURE 17,446 $ - $ - $ - $
Total Revenue ---------> 17,446 $ - $ - $ - $

INFRASTRUCTURE FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

ASSET FORFEITURE FUND
Item #6.1.

Page 216 of 334 ends

FUND #: 21
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3233 GAS TAX 2106 21,269 $ 25,000 $ 25,000 $ 20,318 $
3234 GAS TAX 2107 46,423 $ 41,908 $ 41,908 $ 46,152 $
3235 GAS TAX 2107.5 2,000 $ 2,000 $ 2,000 $ 2,000 $
3251 INVESTMENT EARNINGS 3,368 $ - $ 3,500 $ 5,000 $
3253 GAS TAX 2105 31,617 $ 30,000 $ 30,000 $ 33,850 $
3271 GAS TAX-HUT 2103 53,875 $ 46,000 $ 46,000 $ 49,045 $ Total Revenue ---------> 158,552 $ 144,908 $ 148,408 $ 156,365 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4451 4403 STREET LIGHTING UTILITIES 41,482 $ 45,000 $ 42,716 $ 44,000 $ 4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 100,000 $ - $ - $ Total Expenses ---------> 41,482 $ 145,000 $ 42,716 $ 44,000 $ FUND #: 22
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 6,443 $ 1,000 $ 6,700 $ 10,000 $ 3274 RMRA 132,005 $ 133,541 $ 133,541 $ 141,836 $
Total Revenue ---------> 138,448 $ 134,541 $ 140,241 $ 151,836 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 375,000 $ - $ - $ Total Expenses ---------> - $ 375,000 $ - $ - $

STATE GAS TAX FUND

RMRA FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 217 of 334 ends

FUND #: 23
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 18,603 $ 15,000 $ 19,000 $ 19,500 $ 3299 TRANSFERS IN - $ - $ - $ - $
Total Revenue ---------> 18,603 $ 15,000 $ 19,000 $ 19,500 $ FUND #: 24
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS 676,990 $ 700,000 $ 667,734 $ 701,000 $ 3251 INVESTMENT EARNINGS 2,550 $ 500 $ 2,650 $ 2,700 $
Total Revenue ---------> 679,540 $ 700,500 $ 670,384 $ 703,700 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT 1,774,250 $ - $ - $ 718,300 $ Total Expenses ---------> 1,774,250 $ - $ - $ 718,300 $

MEASURE A FUND

MEASURE T FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 218 of 334 ends

FUND #: 25
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS 71,432 $ - $ - $ 150,000 $
3230 0001 CONN CREEK WATER LINE - $ - $ - $ - $
3299 TRANSFERS IN - $ - $ - $ - $
3251 INVESTMENT EARNINGS 14,712 $ - $ 15,500 $ 16,000 $ Total Revenue ---------> 86,144 $ - $ 15,500 $ 166,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
5518 4901 BERRY STREET PROJ MGMT/INSPE 1,248 $ - $ - $ - $ 5536 4419 BRANNAN STREET SALE OF FUEL 70 $ - $ - $ - $
5536 4915 BRANNAN STREET 7,721 $ 400,000 $ 10,000 $ 140,000 $ 5537 4915 FTHL PETRIFIED - $ - $ - $ - $
5560 4915 PIONEER BRIDGE - $ - $ - $ - $
Total Expenses ---------> 9,039 $ 400,000 $ 10,000 $ 140,000 $ FUND #: 27
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 228 $ 250 $ 240 $ 250 $
3270 MOBILEHOME OPERATE PERMIT FEE - $ - $ - $ - $
3282 REIMB FOR MISC CITY SERVICES - $ - $ - $ - $
3289 OTHER REVENUE - $ - $ - $ - $
Total Revenue ---------> 228 $ 250 $ 240 $ 250 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4610 4402 MH Rent Stable CONTRACT - $ 6,825 $ - $ - $
4610 4431 MH Rent Stable FEES 6,825 $ - $ - $ - $
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> 6,825 $ 6,825 $ - $ - $

TDA FUND

MH PARK PROGRAM FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 219 of 334 ends

FUND #: 30
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3299 TRANSFERS IN 778,962 $ 373,902 $ 373,902 $ 373,902 $ Total Revenue ---------> 778,962 $ 373,902 $ 373,902 $ 373,902 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4430 4501 DEBT ISSUES D/S - PRINCIPAL 338,597 $ 337,457 $ 337,457 $ 354,316 $ 4430 4502 DEBT ISSUES D/S - INTEREST 35,304 $ 36,445 $ 36,445 $ 19,586 $ Total Expenses ---------> 373,902 $ 373,902 $ 373,902 $ 373,902 $ FUND #: 33
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 35 $ - $ 37 $ 40 $
3399 SPECIAL ASSESSMENTS 367 $ 1,000 $ 1,000 $ 1,000 $
Total Revenue ---------> 401 $ 1,000 $ 1,037 $ 1,040 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4167 4402 SILVERADO LMD CONTRACT 367 $ 1,000 $ 100 $ 500 $ 4167 4431 SILVERADO LMD FEES 35 $ - $ - $ - $
Total Expenses ---------> 401 $ 1,000 $ 100 $ 500 $

DEBT SERVICE FUND

SILVERADO PLACE LMD FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 220 of 334 ends

FUND #: 35
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 4 $ - $ 6 $ 8 $
3399 SPECIAL ASSESSMENTS 2,121 $ 1,600 $ 2,200 $ - $
Total Revenue ---------> 2,125 $ 1,600 $ 2,206 $ 8 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4168 4402 PALISADES LMD CONTRACT 476 $ 500 $ 50 $ 500 $ 4168 4403 PALISADES LMD UTILITIES 1,607 $ 1,600 $ 1,245 $ 1,600 $ Total Expenses ---------> 2,083 $ 2,100 $ 1,295 $ 2,100 $ FUND #: 41
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3225 STATE GRANTS - $ - $ - $ - $
3251 INVESTMENT EARNINGS 7,041 $ - $ - $ - $
3358 COPS GRANT 115,000 $ 125,000 $ 243,203 $ 125,000 $ Total Revenue ---------> 122,041 $ 125,000 $ 243,203 $ 125,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT 100,000 $ 125,000 $ 130,000 $ 225,000 $ Total Expenses ---------> 100,000 $ 125,000 $ 130,000 $ 225,000 $

PALISADES LMD FUND

POLICE GRANTS FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 221 of 334 ends

FUND #: 44
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3225 STATE GRANTS 667,381 $ 80,000 $ - $ - $
3251 INVESTMENT EARNINGS 19,391 $ - $ - $ - $
3289 OTHER REVENUE - $ - $ - $ - $
3940 PROCEEDS OF LONG-TERM NOTE 113,631 $ 80,000 $ 40,000 $ 40,000 $ Total Revenue ---------> 800,403 $ 160,000 $ 40,000 $ 40,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4107 4442 COMMUNITY PROMO NAPA CO HOUS A 27,275 $ 50,000 $ 1,965 $ - $ 4615 4402 LOW INC HOUSING CONTRACT 185,238 $ - $ - $ - $ 4616 4402 HOME PALISADES CONTRACT 13,437 $ 30,000 $ - $ - $ Total Expenses ---------> 225,951 $ 80,000 $ 1,965 $ - $ FUND #: 48
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3269 IMPACT FEE (ONE TIME) 6,627 $ 2,000 $ 161,012 $ 15,000 $ 3299 TRANSFERS IN 100,000 $ - $ 204,479 $ - $
Total Revenue ---------> 106,627 $ 2,000 $ 365,491 $ 15,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $

CDBG REVOLVING FUND

CITY ADMIN FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 222 of 334 ends

FUND #: 49
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 1,196 $ 800 $ 1,300 $ 50 $
3269 IMPACT FEE (ONE TIME) 5,563 $ 3,744 $ 135,708 $ 4,500 $ 3299 TRANSFERS IN - $ - $ 172,340 $ - $
Total Revenue ---------> 6,759 $ 4,544 $ 137,008 $ 4,550 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ 438,366 $ Total Expenses ---------> - $ - $ - $ 438,366 $
FUND #: 50
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3269 IMPACT FEE (ONE TIME) 1,494 $ - $ - $ 1,500 $
3299 TRANSFERS IN 100,000 $ - $ 45,833 $ - $
Total Revenue ---------> 101,494 $ - $ 45,833 $ 1,500 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $

FIRE IMPACT FUND

POLICE IMPACT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 223 of 334 ends

FUND #: 55
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 312 $ - $ 350 $ 400 $
3261 OTHER FILING FEES - $ 55,000 $ 30,000 $ 30,000 $
Total Revenue ---------> 312 $ 55,000 $ 30,350 $ 30,400 $ FUND #: 57
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 7,813 $ - $ 8,203 $ - $
3269 IMPACT FEE (ONE TIME) 26,479 $ 3,000 $ 558,468 $ 10,000 $ Total Revenue ---------> 34,292 $ 3,000 $ 566,671 $ 10,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ 600,000 $ 546,457 $ 361,000 $ Total Expenses ---------> - $ 600,000 $ 546,457 $ 361,000 $

PARKING FEE FUND

TRANSPORTATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 224 of 334 ends

FUND #: 66
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3299 TRANSFERS IN - $ - $ - $ 200,000 $
Total Revenue ---------> - $ - $ - $ 200,000 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4119 4310 NON DEPARTMENTL PERS - $ - $ - $ - $
4119 4422 NON DEPARTMENTL RETIREE HEALTH EXP - $ - $ - $ - $ Total Expenses ---------> - $ - $ - $ - $
FUND #: 75
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 478 $ - $ - $ - $
3940 PROCEEDS OF LONG-TERM NOTE - $ - $ - $ - $
Total Revenue ---------> 478 $ - $ - $ - $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4615 4402 Low Inc Housing CONTRACT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $

UNFUNDED ACCRUED LIABILITY FUND

HOME GRANT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 225 of 334 ends

FUND #: 77
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 895 $ - $ 1,500 $ 29,000 $
3269 IMPACT FEE (ONE TIME) 5,689 $ 3,000 $ 117,565 $ 6,000 $ 3299 TRANSFERS IN 110,000 $ - $ 472,118 $ - $
Total Revenue ---------> 116,584 $ 3,000 $ 591,183 $ 35,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $
FUND #: 78
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 59,778 $ 30,000 $ 12,000 $ 13,400 $ 3278 AFFORDABLE HOUSING 19,209 $ 5,000 $ 226,348 $ 5,000 $ 3289 OTHER REVENUE 828 $ - $ 853 $ 100 $
Total Revenue ---------> 79,815 $ 35,000 $ 239,201 $ 18,500 $

QUALITY OF LIFE FUND

INLIEU HOUSING FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 226 of 334 ends

FUND #: 87
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 91 $ - $ 100 $ 110 $
3291 DONATIONS 1 $ - $ - $ - $
3291 0007 SPECIAL EVENTS 3,900 $ 3,900 $ 1,210 $ 3,900 $ Total Revenue ---------> 3,991 $ 3,900 $ 1,310 $ 4,010 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $
FUND #: TR
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3251 INVESTMENT EARNINGS 172 $ - $ - $ 3,000 $
3289 OTHER REVENUE 580 $ 640 $ 83,928 $ 1,200 $
Total Revenue ---------> 752 $ 640 $ 83,928 $ 4,200 $
Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4700 4799 FUND TRANSFERS TRANSFERS OUT - $ - $ - $ - $
Total Expenses ---------> - $ - $ - $ - $

RECREATION DONATION FUND

TREE MITIGATION FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
Item #6.1.

Page 227 of 334 ends

City of Calistoga Fiscal Year 25-26 Budget
Equipment Replacement
This fund is to account for all operating and maintenance costs related to the City's computer network, workstation system, maintenance of vehicles, as well as fixed and maintenance costs related to information technology that benefit all other City funds and programs. The costs associated with this fund are equitably allocated to the departments who utilize such equipment, vehicles or are the beneficiaries of contractual services that support these systems.

City staff is recommending the replacement of computers, annual software subscriptions, general government purpose public works vehicle and equipment, parks, and recreation software. The proposed budget includes $25,000 for server replacement, $35,000 computer replacements and 23,500 for phase II of Microsoft team phone replacements.

This fund will have an approximate fund balance of $700,000 at the beginning of fiscal year 2025-26 for anticipated expenditures, replacement of vehicles and reserves. The amount of $207,500 is obligated for the implementation of the new ERP system. A new fund was created to separate Information Technology from Equipment Replacement fund to track agreements and expenditures with accuracy.

Equipment Replacement Fund
Item #6.1.

Page 228 of 334 ends

FUND #: 15
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3230 OTHER GRANTS - $ - $ - $ - $
3251 INVESTMENT EARNINGS 15,634 $ - $ - $ - $
3281 SALE OF PROPERTY 22,219 $ - $ - $ - $
3289 OTHER REVENUE 94,690 $ - $ - $ - $
3291 EQUIPMENT REPLACEMENT DONATION - $ - $ 4,000 $ - $ 3299 TRANSFERS IN 1,072,330 $ 772,178 $ 900,000 $ 200,000 $ 3301 Equip Replacement Charges 1,485 $ - $ 60 $ - $
3302 Equip Mntc & Oper Charges 488,768 $ - $ - $ - $
3303 Computer System Charges 154,348 $ - $ - $ - $
Total Revenue ---------> 1,849,473 $ 772,178 $ 904,060 $ 200,000 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4115 4404 PLANNING REPAIRS & MAINT 292 $ - $ - $ - $
4116 4404 POLICE SERVICES REPAIRS & MAINT 8,398 $ - $ 1,654 $ 2,500 $ 4117 4404 FIRE SERVICES REPAIRS & MAINT 200 $ - $ - $ - $ 4121 4404 POLICE SERVICES MISC FIELD EQUIP - $ - $ - $ - $ 4122 4401 STREETS MATERIAL/SUPPLY 97 $ - $ - $ - $
4122 4404 STREETS REPAIRS & MAINT 34,645 $ - $ 5,836 $ 10,000 $ 4123 4404 PARK MAINT. REPAIRS & MAINT 9,826 $ - $ - $ - $ 4127 4404 BUILDING DEPT. REPAIRS & MAINT 1,662 $ - $ - $ - $ 4132 4434 BUILDING MAINT. REPAIRS & MAINT - $ - $ - $ - $ 4142 4434 WATER TREATMENT VEHICLES R&M - $ - $ - $ - $
4950 4820 SEWER TREATMENT VEHICLES R&M - $ - $ - $ - $
4970 4401 LAND ACQUISITN VEHICLES & R.S. - $ - $ - $ - $ 4970 4404 EQUIP MNTC/REPL MATERIAL/SUPPLY - $ - $ - $ - $ 4970 4429 EQUIP MNTC/REPL REPAIRS & MAINT 76,655 $ - $ 3,068 $ 5,000 $ 4970 4432 EQUIP MNTC/REPL TELEPHONE 41,079 $ - $ 6,655 $ 10,000 $ 4970 4505 EQUIP MNTC/REPL LEASE PMTS. - $ - $ - $ - $
4970 4820 EQUIP MNTC/REPL DEPRECIATION 178,000 $ 178,000 $ 178,000 $ 178,000 $ 4970 4821 EQUIP MNTC/REPL VEHICLES & R.S. 12,915 $ - $ 1,168,625 $ - $ 4970 4822 EQUIP MNTC/REPL MISC FIELD EQUP - $ - $ - $ - $ 4970 4823 EQUIP MNTC/REPL MISC OFFICE EQP - $ - $ - $ - $ 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP - $ 458,521 $ - $ - $ 4975 COMPUTER SYSTEM - $ - $ - $ - $
4975 4402 COMPUTER SYSTEM CONTRACT 362,606 $ - $ - $ - $ 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL - $ 215,000 $ - $ - $ 4975 4820 COMPUTER SYSTEM DEPRECIATION - $ - $ - $ - $
4975 4821 COMPUTER SYSTEM VEHICLES & R.S. - $ - $ - $ - $ 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP - $ 327,657 $ - $ - $ COMPUTER SYSTEM COMPUTER EQUIP 94,530 $ - $ - $ - $
8001 4402 ERP IMPLEMENT CONTRACT 210 $ - $ - $ - $
Total Expenses ---------> 821,116 $ 1,179,178 $ 1,363,838 $ 205,500 $

EQUIPMENT REPLACEMENT FUND

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL
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FUND #: 17
Revenue Description
Unaudited
Revenues
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
3289 OTHER REVENUE - $ - $ - $ - $
3299 TRANSFERS IN - $ 772,178 $ 903,046 $ 919,100 $
Total Revenue ---------> - $ 772,178 $ 903,046 $ 919,100 $ Expenditures Description
Unaudited
Expenditures
FY 23-24
Amended
Budget
FY 24-25
Projected
Budget
FY 24-25
Proposed
Budget
FY 25-26
4970 4401 LAND ACQUISITN VEHICLES & R.S. - $ - $ - $ - $ 4970 4404 EQUIP MNTC/REPL MATERIAL/SUPPLY - $ - $ - $ - $ 4970 4429 EQUIP MNTC/REPL REPAIRS & MAINT - $ - $ - $ - $ 4970 4432 EQUIP MNTC/REPL TELEPHONE - $ - $ 41,500 $ 41,500 $ 4970 4505 EQUIP MNTC/REPL LEASE PMTS. - $ - $ 50 $ - $
4970 4820 EQUIP MNTC/REPL DEPRECIATION - $ - $ 34,240 $ 39,600 $ 4975 4401 EQUIP MNTC/REPL COMPUTER EQUIP - $ 458,521 $ 50,000 $ 150,000 $ 4975 4402 COMPUTER SYSTEM CONTRACT - $ - $ 476,208 $ 338,000 $ 4975 4405 COMPUTER SYSTEM TRAINING/TRAVEL - $ 215,000 $ - $ - $ 4975 4820 COMPUTER SYSTEM DEPRECIATION - $ - $ - $ - $
4975 4821 COMPUTER SYSTEM VEHICLES & R.S. - $ - $ - $ - $ 4975 4823 COMPUTER SYSTEM MISC FIELD EQUP - $ 327,657 $ 301,049 $ 350,000 $ 8001 4402 ERP IMPLEMENT CONTRACT - $ 850,000 $ 100,000 $ 125,000 $ Total Expenses ---------> - $ 1,851,178 $ 1,003,046 $ 1,044,100 $

NON-MAJOR FUNDS - PROPOSED BUDGET DETAIL

TECHNOLOGY IS FUND
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Grant & Other Funding Projection FY 25/26
Item No CIP Project Grant Name
Projected Grant Reimbursement
FY25/26 Fund # Expend Fund Due Date
1 Pavement Maintenance Measure T $718,300 01-5402-4915 For life of Measure 2 Pavement Maintenance SB 1 $135,144 01-5402-4915 For life of Measure 3 WWTP Riverside Ponds/Reiver Restoration Hazard Mitigation Grant (HMGP) $6,173,971 13-5540-4905 9/22/2025 4 WWTP Riverside Ponds/Reiver Restoration IRWMP $934,655 13-5540-4905 12/31/2025 5 Brannan Street Crosswalks TDA-3 $150,000 25-5536-4915 6/1/2026 6 South Oak Bridge TDA-3 $150,000 01-5668-4905
7 Conn Creek Waterline Hazard Mitigation Grant (HMGP) FY26/27 $1,396,174 12-5594-4915 9/25/2025 8 Kimball Intake and Drain Valve Hazard Mitigation Grant (HMGP) $35,000 12-5426-4915 Unknown 9 Kimball Dam Raise Hazard Mitigation Grant (HMGP) $3,500 12-5665-4915 Unknown 10 Relocate Dunaweal Hazard Mitigation Grant (HMGP) $3,500 12-5586-4915 Unknown 11 South Oak Bridge USDOT Rural Tribal RTAPP (application only 100% design/permit)
01-5668-4905 Unknown
Total = $9,700,244
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City of Calistoga
Original Issue Balance Adjustments Principal Interest Total Principal
Balance
Amount 7/1/2025 Additions Pymts Pymts 6/30/2026

WATER FUND
$ 2,660,000 3,905,000 $ 205,000 $ 91,757 $ 296,757 $ 2,455,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
USDA 2011 COP $ 2,362,852 3,750,000 $ 77,000 $ 58,109 $ 135,109 $ 2,285,852 $ Issue Date: 08/10/2009
Principal Payments Due 07/12

2.5% $148,237
** Principal varies based on drawdowns
TOTAL WATER DEBT 7,655,000 $ 5,022,852 $ 282,000 $ 149,866 $ 431,866 $ 4,740,852 $

WWTP FUND
$ 2,960,000 5,015,000 $ 155,000 $ 100,713 $ 255,713 $ 2,805,000 $ Issue Date: 05/08/2018
Principal Payments Due 10/1

2.875 % to 5.0%
'October 2044
SWRCB-SR Loan
Issue Date: 01/18/2002
Payments Due 10/30 5,609,999 $ - $ - $ - $ - $ - $
'October 30, 2023 2.6%
TOTAL WWTP DEBT 10,624,999 $ 2,960,000 $ 155,000 $ 100,713 $ 255,713 $ 2,805,000 $

GENERAL LONG TERM DEBT ACCOUNT GROUP
Lease Payable-West America 3,870,413 $ 964,375 $ 354,316 $ 19,586 $ 373,902 $ 610,059 $ Pool, Fire, recreation, public works
Issue Date: 05/01/2016
'February 1, 2028 2.44%
TOTAL LONG TERM DEBT 3,870,413 $ 964,375 $ - $ 354,316 $ 19,586 $ 373,902 $ 610,059 $ GRAND TOTAL $ 22,150,413 $ 8,947,226 $ 791,316 $ 270,165 $ 1,061,481 $ 8,155,911 Wastewater Revenue COP 2018
Fiscal Year 25-26 Budget
Debt Schedule
FY 2025-26
Water Revenue COP 2018
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GLOSSARY OF BUDGET TERMS
The City’s budget contains specialized and technical terminology, which is unique to public finance and budgeting. To help the reader understand the terms, a glossary of budgetary terms has been included in the document.

Accounting System - The financial records and procedures that identify, record, classify, summarize, and report information on the financial transactions, position and accountability for assets and liabilities of the city government.

Adopted Multi-year Budget – A document of budget detail that is adopted by the City Council every two years and updated annually. It contains information on revenue estimates, positions, descriptions of the city services and appropriations for city services and improvement projects approved by the City Council.

Allocated Costs - An expense charged by one department/division to another for services performed or expenditures of a general nature, which are charged to one main account and allocated to other departments/divisions by a specified formula.

Appropriation - An authorization to spend made by resolution of the City Council, which permits the City to incur obligations and spend funds as approved in the adopted multiyear budget. Appropriations are made at a Department or Capital Project level.

Appropriation Limit - State law (Proposition 4, 1979 and Proposition 111, 1990 added and amended Article XIII-B of the State Constitution) requires the City to set an appropriation limit for each fiscal year, that is, how much the City can spend from certain revenues. The limit is based on appropriations only from proceeds of taxes, as defined by the law, with certain exclusions. Guidelines were developed to define and implement the changes and establish the annual audit requirements. The limit amount can be increased each year by a formula that uses a combination of percent changes in Statewide Per Capita Income (PCI), City or County Population and Non-residential assessed valuation. The appropriation limit and annual growth factors used to calculate the limit is set by resolution when the annual budget is adopted. The appropriation limit can only be set one year at a time due to the annual State generated factors needed to set the limit.

Assessed Valuation – An annual value of real or personal property established by the County Assessor each January 1st, which is used to generate property taxes from the property tax rates. The property values were established by State Law in 1978 (Proposition 13) and can be adjusted by the County Assessor by either the Statewide Per Capita Income (PCI), the maximum annual increase of 2%, actual sales price, improvements and/or other adjustments allowed by State law.

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GLOSSARY OF BUDGET TERMS
Assessments - A levy made by the City or other public agencies against certain properties pay for all or part of the costs of a specific capital improvement or annual services that primarily benefits those properties. The City has levied Silverado and Palisades landscape maintenance assessments and Mora Ave. street improvement assessments.

Authorized Positions - The number of full time and permanent part time staff identified within a department, division or program measured on a full time equivalent (FTE) basis.

Bonds – A legal obligation to repay money loaned to the City for public improvements.

Budget - A financial plan for a specific period of time, generally a fiscal year, identifies the estimated revenues and expenditures for municipal services.

Budget Amendment – An adjustment to the adopted budget by the City Council or the City Manager. Adjustments to budget within departmental budgets may be accomplished administratively. City Council approval is required for additional appropriations from fund balance or new revenue sources or shifts between departments or capital improvement projects.

Capital Improvement Projects (CIP) - Annual appropriations in the City’s budget for capital improvement projects such as street or park improvements, building construction and various kinds of major facility maintenance. They are often multi-year projects, which require funding beyond the one-year period of the annual budget.

Capital Outlay - Expenditures relating to the purchase of furniture, land, vehicles, computers, and equipment.

Certificates of Participation (COPS) – COPS are long-term financing instruments issued to fund the acquisition of equipment or the acquisition, construction, or rehabilitation of real property. They are usually structured as a lease arrangement, with payments made from a specified fund.

COLA - Cost of living adjustment as a percentage change from one year to the next.

Generally applied to salaries and primarily based on the CPI (see explanation below).

CPI – Consumer price index as a percentage of change from one year to the next. A statistical measure of consumer related costs provided by the U.S. Department of Labor signifying the cost of living and economic inflation. The City uses the San FranciscoOakland-San Jose area All Consumer indices calculated either as a point-to-point in April or median from June to April for various budget items such as labor costs.

Changes in other commodity costs are generally based on more discreet indices for that particular commodity.

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GLOSSARY OF BUDGET TERMS
Contingency or Emergency Reserve- A budgetary reserve set aside for emergency or unanticipated expenditures, revenue shortfall and/or unknown expenditures, such as those for pending legal settlements. Currently established for the general fund at 30% of expenditures.

Comprehensive Annual Financial Report (CAFR) – An annual report, audited by an independent auditor that reports the prior year financial transactions with a comparison to the budget.

Cost Recovery - The establishment of user fees, which recover all or a portion of the cost of providing services.

Debt Service - The payment of principal and interest on borrowed funds such as bonds, COPs, or leases.

Debt Service Fund - A fund established to account for the payment of general longterm debt, leases and other payments of principal and interest.

Department - A major administrative segment of the city organization, which has overall management responsibility for services or capital improvement projects.

Designated Fund Balance - A portion of fund balance set aside to pay for special programs or expenditures in a future period.

Division or Program - A unit of organization, which reports to a department.

Encumbrance - An amount of money committed for the payment of goods and services not yet received or paid for.

Enterprise Funds - A fund established to account for certain financial and operated activities in a manner similar to private business enterprises. The City Water and Wastewater systems are enterprise funds. This method of accounting allows for the costs of providing services to be fully recovered through user fees. (The City also had a Transit enterprise fund when it was directly operating a transit system).

Estimated Revenue - The amount of revenue expected in during a fiscal year.

Expenditures or Expenses – To spend money or use fund resources. Expenditures include operating expenses, debt service and capital outlays.

Expenditure Category - A basis for distinguishing types of expenditures. The major expenditure categories used by the City are Personnel Services, Services and Supplies, Other, Debt Service and Capital Projects.

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GLOSSARY OF BUDGET TERMS
Expenditure Detail or Accounts – Specific types of expenditures within a Department program, such as, full-time salaries, materials & supplies, phone, repairs & maintenance, electricity, fuel and other specific types or expenditures.

Fiscal Year (FY) - A twelve-month time period signifying the beginning and ending period for recording financial transactions. The City has specified July 1 through June 30 for its fiscal year.

Fixed Assets – Land, buildings, vehicles, equipment, and other improvements that have a long tangible use to the City.

Full Time Equivalent (FTE) - Part time and hourly positions expressed as a fraction of full-time positions (2080 hours per year for all positions except Fire. Firefighter positions are 2920 hours per year). Example: 3 part time positions working 1040 hours each will equal 1 ½ FTE’s.

Fund - A fiscal and accounting method to record financial transactions for the purpose of carrying on specific activities in accordance with the requirements placed upon the use of financial resources. Part of a municipal fund accounting system governed by generally accepted accounting principles (GAAP) issued by the Governmental Accounting Standards Board (GASB).

Fund Balance – As used in the Budget, fund balance reflects the available resources in governmental type funds, including any reserves. For Enterprise or proprietary type of funds working capital is similar to fund balance.

General Fund (GF) - the fund used to account for the major operating revenues and expenditures of the City, except for those resources that are required to be accounted for in another fund category. General Fund revenues are derived primarily from property, sales, transient occupancy and other taxes, service fees and revenues from the State. The General Fund provides the primary municipal services such as park and street maintenance, recreation, planning, building inspection, fire and police services and support services.

General Government – An accounting grouping of administrative departments/divisions (Support Services, City Council, City Clerk, City Treasurer) that provide general government support to the operating departments, which provide direct services to the community.

General Reserve – a designated reserve of fund balance or working capital amounts that is available for allocation by the City Council during the year. In the General fund the goal is to maintain a general reserve of 50% of operating expenditures, in addition to the contingency or emergency reserve of 10%. In other funds, the use and amount of general reserves vary.

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GLOSSARY OF BUDGET TERMS
Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting.

Goals - Tasks or projects, which identify the focus of a program’s activities within the budget year.

Grants - Contributions of cash or other assets from another governmental agency to be used or expended for a specific purpose, activity, or facility.

Gross - Amount prior to any deductions.

Homeowner Exemption and Subvention– A State adopted exemption or reduction in assessed valuation of $7,000 for residential homeowners. This reduces the amount of property tax paid by the homeowner to the County. The State then provides a subvention, or payment, to the City equal to the reduced property tax.

Independent Auditor – a qualified independent accountant that is appointed by the City Council to annually audit the City accounting system and financial statements according to specific guidelines established by the Governmental Accounting Standards Board (GASB).

Infrastructure - A substructure or underlying foundation on which the continuance or growth of a community is dependent, such as streets, sidewalks, water system, wastewater system and storm drains.

Interfund Transfers - Movement of money from one fund to another within the City accounting and budget system.

Intergovernmental Revenue - Grants, entitlements, and cost reimbursements from another federal, state, or local government unit.

Internal Service Fund - A fund used to account for the services provided by one department/division to other departments on a cost reimbursement basis. The City uses an internal service fund for Equipment and computer systems replacement and maintenance.

Long Term Debt - Debt with a maturity of more than one year after the date of issue.

Mission Statement - A broad direction based on the needs of the community. A mission is general and timeless; it is not concerned with a specific achievement in a given time period.

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GLOSSARY OF BUDGET TERMS
Motor Vehicle License Fee (Motor Vehicle In-Lieu Fees) – This is a 2% fee of the value of motor vehicles that is levied by the State. These funds are used by the State to fund local governments and are allocated as follows: 30.5% to Cities by population,

30.5% to Counties by population, 18.75% to Cities and Counties to offset specific reductions in other State imposed revenues and 25% to Counties to offset additional costs of health and welfare programs shifted from the State to Counties. The allocation of a portion of the fee is “In-Lieu” of Cities imposing a separate property tax on motor vehicles. In 1998 legislation was adopted to reduce the Motor Vehicle License Fee with annual credits of up to 67% if State General Fund revenues come within certain revenue targets. If the State revenue targets are not achieved, then the credits are to be dropped. The legislation also provided an annual backfill of the revenue loss to local governments due to the credits.

Net - Amount after consideration of any adjustments.

Objectives - Statements of measurable results to be accomplished within a specific time frame. Objectives support long term goals.

Operating Budget - A financial plan for the provision of direct service and support functions that provide basic government services. The operating budget contains appropriations for such expenditures as salaries, benefits, services, supplies, and may include capital outlay and debt service. It does not include transfers from or to other funds, capital improvement or special project expenditures or other typical non operating revenues or expenses.

PARSAC – Public Agency Risk Sharing Authority of California is a joint powers authority of a number of cities and public agencies formed to provide a general liability, property and workers compensation self insured and excess insurance pool.

Performance Measurement - The performance measures provide an indicator of the amount of work performed or measures the quality of effectiveness of work performed by a department or program from year to year.

PERS – California Public Employees Retirement System. Also known as CalPERS.

Position Classification - Includes job titles, job grades and job families for an overall job level.

Program - A organizational unit that provides a service.

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GLOSSARY OF BUDGET TERMS
Property Tax Rates – The various tax rates by different government agencies that are charged by the County Tax Collector and generate property taxes based on the net assessed valuation of real and personal property. This includes a statewide base rate of 1% of assessed valuation, which is allocated among the various local agencies – County, City, School District and Special Districts. Also includes additional rates, generally adopted by the voters in the applicable agencies after 1978, for debt service or other services. The City receives an estimated .15% portion of the 1% in basic property taxes paid by property owners.

Property Tax Revenue Allocation - The allocation of the 1% base rate to the County, City, School District and Special Districts on a complex formula determined by state law and known as the ‘AB 8 formula’. This formula allocates annual property tax revenues in generally the same percentage as local agencies received in 1978 prior to the adoption of Proposition 13, Tax Reform Act. However, over the years, additional voter approved propositions and the State legislature have adjusted the formula. The last adjustment, Educational Revenue Augmentation Funds (ERAF) shifted an estimated 33% of the property tax from Cities, Counties and Special Districts to School Districts.

The revenue is recorded in the General fund to fund general municipal services.

Propositions – The State Constitution provides for an initiative process through ballot propositions to allow the voters to directly establish constitutional amendments and laws. Over the years, many propositions have been approved that affect the revenues and authority of the City. Below are summaries of some of the major propositions:

Proposition 4– In 1979 the voters added and amended Article XIIIB of the State Constitution, which requires the City to set an appropriation limit for each fiscal year, that is, how much the City can spend from certain revenues. Please see definition of Appropriation Limit.

Proposition 13 – In 1978 the voters approved Article XIIIA of the State Constitution, which limited the ability of local governments to impose property taxes, reduced and established a limitation on the annual increases in assessed valuations and required a two-thirds vote of the people for local special taxes. Implementation of this law significantly changed the funding of local governments and shifted control to the State.

Please see the definition of Property Tax Rates and Revenue Allocation. Over the years, there have been a number of other propositions that have modified and added to Proposition 13.

Proposition 62 – In 1986 the voters approved a requirement for a majority vote of the people for general taxes.

Proposition 98 – In 1990 the voters approved minimum annual funding from the State General fund for public schools and community colleges. This has an indirect affect of limiting State funds available for allocation to Cities and Counties.

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GLOSSARY OF BUDGET TERMS
Proposition 111 – In 1990 the voters approved an increase in the State Gas tax and allocated a portion to Cities and Counties. In addition, modifications to Proposition 4 were approved.

Proposition 172 – In 1993 the voters approved a .5% increase in the Sales tax to be allocated to Cities (approximately 6% of total revenues generated) and Counties (94% of revenues) for Public Safety purposes.

Proposition 218 – In 1996 the voters approved far reaching changes in procedural steps to adopt taxes, assessments, and certain fees (property related charges for services). This proposition also placed in the State Constitution the majority vote requirement for general taxes and two-thirds vote for special taxes. In addition, any election on general taxes must be held at a regularly scheduled election when members of the City Council are elected.

Reserves – A type of account used to designate a portion of the fund balance or working capital for a specific future use. Some reserves are required by grant or debt/lease agreements. Reserves are designated for specific or general purposes as part of the annual budget adoption and reviews.

Revenue - Increases in fund resources. Revenues include cash or equivalents from user service fees, taxes, permits, licenses, interest earnings and other sources.

Revenue generally does not include bond or loan proceeds or transfers from other funds.

Revenue Bonds – Cities can pledge the restricted revenues of an enterprise system or other special fund to repay bonds or COPs for improvements. The City uses of revenue financing are for water and wastewater system improvements.

Revised Budget - The Adopted Budget adjusted during the year or at the Mid Year or Mid Term updates by City Council resolution.

Risk Management - All the ways and means used to avoid accidental loss or to reduce its consequences if it does occur.

Sales Tax – A State and Local tax levied on generally retail sales, which a portion is allocated to the City under the 1955 Bradley-Burns Act. In Napa County the 2020 sales tax rate is 7.75%. The revenue from the sales tax rate is allocated as follows; 1% to the City based on sales within the City, .5% to the Napa County Flood Protection Authority on sales within the County, .25% for Statewide Transportation purposes, .5% for Local Public Safety to Counties and Cities, and 5.5% for the State. Changes in the local rate may be imposed by a vote for general (majority) or special purposes (two-thirds). The revenue is recorded in the General fund to fund general municipal services.

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GLOSSARY OF BUDGET TERMS
Special Revenue Funds – These funds are restricted to specific uses by Federal, State or City laws or policies. They are used to account for the expenditures of the restricted revenues, such as gasoline taxes, grants, donations, development fees and other special revenues.

Subsidy - Supplemental resources provided to ensure adequate funding when anticipated expenditures exceed revenues.

Subventions - Revenues collected by the State (or other level of government), which are allocated to the City of a formula basis. The major subventions received by the City come from the State of California and include motor vehicle license fee (VLF), Homeowner exemption and gasoline taxes. Subventions are generally allocated by population or other formulas.

Support Services - A grouping of administrative departments/divisions (City Manager, Legal Services, Finance, Non-Departmental and Risk Management) that support the operating departments, which provide direct services to the community.

Taxes - Compulsory charges levied by a government, through a vote of the people, on a specific basis or to a specific group of taxpayers to finance services performed for the common benefit. The taxes directly levied by the City are Transient Occupancy, Business License and Real Property Transfer. The tax revenue is part of the General fund and used for general city services.

Transfers From or To Other Funds – Approved transfers of money between funds to better account for the expenditure of funds.

Transient Occupancy Tax - This is a 12% local general tax on the rental of hotel, motel, Spa, Bed & Breakfast, and other rentals of less than 30 days. The revenue is recorded in the General fund to fund general municipal services.

User Service Fees or Charges - Fees charged to users of a particular service provided by the City. Fees are established based upon cost recovery policy decisions reviewed on an annualized basis.

Utilities - A public service such as gas, electricity, phone, water, wastewater, refuse, cable, or transit. The City owns, sets the rates, and directly operates the water and wastewater utility services. The City contracts with the Napa County Transportation Planning Agency for the operation of the transit system. The City has a franchise agreement with a Comcast to provide cable services and is extensively regulated by Federal and State laws. The City is a member of the Upper Valley Joint Powers Authority, which provides refuse services, through a franchise agreement with a private firm. The gas, electricity and phone utilities are provided by private investor-owned firms and are governed by the State Public Utilities Commission and State laws.

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GLOSSARY OF BUDGET TERMS
Working Capital – A term used to express the cash or equivalents equity of a fund. It is determined by the current assets less the current liabilities. It provides a measure of resources available to be used in the current or next fiscal year. It is generally used to show the available resources in enterprise funds, such as the City’s water and wastewater funds. In the General and Special Revenue funds the fund balance is similar to working capital.

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Policies
The City of Calistoga current approved policies are listed below:

1. Accounts Receivable Policy

2. Cal-Card Policy

3. Purchasing Policy

4. Cash Handling for Finance and Community Services

5. Fixed Asset Capitalization and Inventory Control

6. Debt Management Policy
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City of Calistoga
Master Fee Schedule
All fees are payable to the City of Calistoga at 1232 Washington St. Calistoga, CA 94515. *City Manager Fee Waiver Authority*
Written requests for fee waivers may be submitted in writing with a justification statement to the City Manager or designee. Fee reductions or waivers may be granted for activities or uses determined to be in the public interest, support a civic or community benefit, promote equity or access, or align with adopted City goals. - Requests that do not meet these criteria may require City Council approval. Fee waivers exceeding the City Manager’s signing authority shall also require City Council approval.

General City Fees
Fee Title Fee Type
Document Copying (per page <10 pages) No Cost Flat
8 ½”x11”, 8 1/2”x14”, 11”x17” per page $ 0.20 Flat
C size drawing (18”x24”) $ 0.25 Flat
D size drawing (24”x36”) $ 2.10 Flat
E size drawing (36”x48”) $ 4.20 Flat
Any size not listed – per square foot of paper or any fraction thereof $ 8.40 Flat Document Recording with County Clerk Recorders Office Actual Costs Staff Time based on the Citywide Fee Reimbursement Schedule Actual Costs Video/Audio Recording(s) of City Council or Planning Commission Meetings (CD, DVD, flash drive, etc. as applicable)
Actual Costs
Printed documents (i.e., general plan, budget, zoning ord., etc.) Actual Costs Video Recordings of Meetings Actual Costs
FPPC Document Copying (per page – State law) (per page) $ 0.10 Flat Notary Public Fee (per document – State law) (per document) $ 15 Flat Returned Check Service Charge (per check) - Actual Cost from the City’s Financial Institution
$ 35 Flat
Administrative Fee – Charge to returned checks to recollect payment $ 28 Flat Appeals to the City Council $ 1,000 Flat
Release of Claim of Lein (in addition to fee imposed by the County) $ 14 Flat Community Facility District or Other Assessment District formation fees Time + $8,000 Deposit
Deposit
Credit Card Convenience Fees: 3% convenience fee shall be charged of the transaction amount. The fee shall apply to all credit card charges except utility charges or Parks & Recreation activity fees. There is no fee to pay by e-check or debit card.

Amount + 3%
Credit Card
Fee
Flat
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Planning Services Fees
Applicants are obligated to pay for all costs associated with the processing of development applications, including but not limited to, costs set forth in the Planning and Building Department fee schedule; crossdepartment staff support costs; all legal fees incurred by City in processing application, including contract City Attorney fees, environmental/landscape/biological/archaeological consultant charges, and any other similar charges incurred in connection with processing the application. Processing of applications may be halted until all fees, including the Security Deposit, are current.

A.) Hourly Rates: City staff hourly rates can be found in the Cost Recovery Fees section of this document administered by the Finance Department.

B.) Fee Types:

Fee - The charge must be paid to the City prior to, and as a condition of, the City providing the requested service or product, and as a condition of the City issuing a license, entitlement, or permit. This Fee Type is non-refundable.

Security Deposit: At time of application submittal, applicants shall deposit funds with the City (i.e., cash, check or other immediately available funds) to secure payment for all future processing costs (“Security Deposit"). The amount of the Security Deposit may vary depending upon the complexity of issues associated with project, including but not limited to, environmental review, discretionary review, and level of staff and/or legal review required on such a project due site characteristic, and public interest in project.

C.) Reimbursement Agreements: In the event staff determine that the project is one which will be complex and require significant staff, legal and consultant resources, City may require the applicant to enter into a more formal Reimbursement Agreement, drafted by the City Attorney. The applicant will receive an estimated budget and timeline for the processing of their application. Should it become evident during the review process that the initial budget is insufficient, a revised budget will be provided to the applicant.

D.) Technology Fee: A technology fee shall be charged as an additional permit fee for all planning applications involving Zoning Administrator review. The amount of the fee shall be 8% of the fee/deposit charged as identified in the above sections. The fee shall be used for entitlement document scanning costs, city’s E-Government and Information Systems) programs, along with their operating and maintenance costs.

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E.) Administrative Fee: The City shall pass through all the fees related to outside contractors, consultants, attorneys etc.to the project applicants. The City shall add an administrative fee of 15% to the invoices from the outside vendors to recover the costs related to managing consultants, processing accounts payable functions and providing general oversight support to the vendors working on development projects.

F.) Other Fees: In instances where a fee is not explicitly specified within this document, or when additional services are necessitated, the Director of Planning and Building shall establish the appropriate fee. This determination shall be based on the comprehensive cost recovery Staff Hourly Rate for the personnel involved, specified in the City’s Cost Recovery Fees outlined in this document, as well as any associated hard costs pertinent to the service or activity. These costs may encompass, but are not limited to, fees from outside agencies, consulting services, and public notification expenses.

G.) CEQA: In addition to the fees shown below, a project may require an Environmental Impact Report (EIR) pursuant to the California Environmental Quality Act (CEQA). These reports are funded by the applicant, managed by City staff, and completed by a private professional consultant. The developer is financially responsible for any mitigation measures identified by the Environmental Impact Report.

Fee Title Fee Type
Requests
- Public Convenience & Necessity Determination $ 1,000 Deposit - Research Services (per hour) Staff Hourly
Rate
Flat
- Zoning Verification Letter $ 321 Flat
Pre-Application
- Pre-Application Consultation / Meeting: City Planner $ 270 Flat - Pre-Application Consultation / Meeting: Formal Conference $ 1,000 Deposit - Pre-Application Consultation / Meeting: Site Visit $ 1,000 Deposit Design Review
- Conceptual Review (Planning Commission) $ 2,000 Deposit - Design Review – Minor $ 2,000 Deposit
- Design Review – Major $ 4,000 Deposit
- Design Review Amendment (All types) $ 1,000 Deposit
Use Permit
- Use Permit – Minor $ 2,000 Deposit
- Use Permit – Major $ 5,000 Deposit
- Use Permit Amendment (All types) $ 1,000 Deposit
Land Use
- Certificate of Compliance $ 2,500 Deposit
- Lot Line Adjustment $ 2,500 Deposit
- Lot Merger $ 2,500 Deposit
- Parcel Map $ 5,000 Deposit
- Parcel Map – Revision $ 2,000 Deposit
- Reversion to Acreage $ 1,000 Deposit
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- Tentative Map $ 5,000 Deposit
- Tentative Map – Exception $ 1,000 Deposit
- Tentative Map – Revision $ 1,250 Deposit
Zoning
- Variance $ 2,500 Deposit
- Zoning Clearence $ 290 Flat
- Zoning Map Amendment $ 5,000 Deposit
- Zoning Ordinance Text Amendment $ 2,500 Deposit
Planned Development District
- Planned Development Plan $ 5,000 Deposit
- Planned Development Plan – Modification $ 3,000 Deposit General Plan
- General Plan Amendment $ 5,000 Deposit
- General Plan Consistency Determination $ 1,160 Flat
Environmental Review
- Environmental Analysis, Initial Study $ 2,500 Deposit - Environmental Analysis, Environmental Impact Report $ 10,000 Deposit Signage
- Sign Permit – Copy Change $ 290 Flat
- Sign Permit – Major $ 1,000 Deposit
- Sign Permit – Minor $ 435 Flat
Administrative
- Home Occupation Permit $ 290 Flat
- Street Vacation Permit $ 1,500 Deposit
- Temporary Use Permit $ 435 Flat
Agreement
- Development Agreement $ 25,000 Deposit
- Reimbursement Agreement $ 25,000 Deposit
Public Hearing
- Public Hearing Noticing $ 321 Flat
- Public Hearing Mailing $ 107 Flat
Extension
- Map $ 2,000 Deposit
- Use Permit $ 1,000 Deposit
Appeal
- Appeal Application Processing Fee $ 1,000 Deposit
- Appeal Application Processing Fee – Calistoga Resident Specifically for an appeal of an administrative decision to the Planning Commission. In the event that the appeal is successful the fee shall be refunded.
$ 400 Flat
Building Permit Review
- Required Plan Check (per hour) Staff Hourly
Rate
Flat
Code Compliance
- Services as Required (per hour) Staff Hourly
Rate
Flat
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Fairgrounds
*1/2 of the rental deposit is refundable if the facility is left in good, clean condition and no damage occurs.

The other ½ of deposit is nonrefundable to “hold the date” for your event. Deposit due at signing.

All capacity quotes shown are approximate and may be subject to type of event and approval by the Calistoga Fire Marshal.

Security may be required due to capacity & if alcohol is served. **Discounts for multi-day events and full grounds rentals. ** 10% Discount for local non-profits & government agencies. ** Long-term negotiated, or bid contracts, may make certain event rentals exclusive under contract terms. ** Portable restrooms and garbage services are renter supplied. Utilities may be extra depending on space requests. ** State of Emergency Facility Rate $ 12,500 Per Day.

Due to operational renovations, not all areas may be available for rent.

Please see Fairgrounds Revitalization Director for current availability.

Fairgrounds Rental Fee Schedule

FACILITY

CAPACITY
Assembly Seating

DAILY FEE
Event Set-up/
Clean-up

DEPOSIT
½ Refundable*
INDOOR
Tubbs Building, with kitchen
(65’x176’, 16’x32’ = 11,952 sq ft) 1462 682 $ 2,500 $ 1,200 $ 1,200 Tubbs Building
(65’x176’ = 11,440 sq ft) 1462 682 $ 2,000 $ 1,000 $ 1,000 Butler Pavilion, with kitchen
(70’x55’ = 4,060 sq ft) 550 256 $ 1,500 $ 750 $ 1,000
Tucker Room
(48’x34’ = 1,632 sq ft) $ 600 $ 300 $ 300
Tucker Weekday
On-Going Meeting Space
$ 60 Per
Hour $ 50

OUTDOOR
Barbecue Area
(150’x100’ = 15,000 sq ft) $ 600 $ 300 $ 300
Great Lawn
(300’x400’ = 120,000 sq ft) $ 1,200 $ 600 $ 600
Pavilion (covered)
(115’x240’ = 27,600 sq ft) $ 1,200 $ 600 $ 600
Nolasco Fiesta Court
(100’x200’ = 20,000 sq ft) covered area 90’x88’ $ 600 $ 300 $ 300 Grandstand & Track -Non-motorized)
(1/2 mile clay surface, aluminum seating) 2941 $ 7,500 $ 3,750 $ 3,750 Grandstand & Track – Motorized Sports
(1/2 mile clay surface, aluminum seating) 2941 $ 10,000 $ 5,000 $ 5,000 Large Event Parking
(Determined by space needed)
$ 1,000 $ 1,000 $ 500
RV Space (Site with Sewer/ Dump only)
Includes dump/ Stand Alone Dump $20
69 sites 25 with
Sewer
$ 70 Sewer
Site
$ 60
No Sewer
Booking & local taxes
are additional
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Building Fees
The purpose of this fee is to cover all costs incurred by the City for processing, reviewing, and inspecting permits issued or reviewed by the Building Division. These costs include, but are not limited to, attorney, engineering, environmental, planning, and financial costs. Moreover, these costs may result from the work of employees or independent contractors and consultants in the City.

City staff hourly fees cover costs for direct labor, maintenance, and operation, and overhead. Rates are included in the Cost Recovery Fees section in this document.

Fee Title Fee Type
Valuation Base Rate per Unit
- $1 to $500 $ 210.87
- $501 to $2,000 $ 210.87 $ 15.54 per
$100*
- $2,001 to $25,000 $ 444.01 $ 18.01 per
$1,000*
- $25,001 to $50,000 $ 858.33 $ 18.76 per
$1,000*
- $50,001 to $100,000 $ 1,327.59 $ 4.70 per
$1,000*
- $100,001 to $500,000 $ 1,562.22 $ 12.81 per
$1,000*
- $500,001 to $1,000,000 $ 6,689.92 $ 5.63 per
$1,000*
- $1,000,001 to $5,000,000 $ 9,504 $ 3.46 per
$1,000*
- $5,000,001 and over $ 13,495 $3.80 per
$1,000*
* Or fraction thereof over base $ amount in valuation range Mechanical Permit
FAU (Btu/h<100k) $ 24.99 Fixed Fee/Unit
FAU (Btu/h<100K) $ 30.73 Fixed Fee/Unit
Repairs/Additions $ 23.13 Fixed Fee/Unit
Vents & Fans Boilers, Compressors & Absorption Systems $ 12.24 Fixed Fee/Unit Btu/h<100K $ 24.82 Fixed Fee/Unit
100K<Btu/h<500K $ 45.85 Fixed Fee/Unit
500K<Btu/h<1m $ 62.90 Fixed Fee/Unit
1m<Btu/h<1.75m $ 93.63 Fixed Fee/Unit

1.75m<Btu/h $ 156.44 Fixed Fee/Unit
AIR<10,000 cfm $ 17.97 Fixed Fee/Unit
AIR>10,000 cfm $ 30.55 Fixed Fee/Unit
Evap. Cooler $ 17.97 Fixed Fee/Unit
Hood System $ 17.97 Fixed Fee/Unit
Incinerators $ 24.49 Fixed Fee/Unit
Miscellaneous $ 17.97 Fixed Fee/Unit
Other $ 155.10/hr Fixed Fee/Unit
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Electrical Permit
System Fee (R sf/ R ml) $ 0.11/0.09 Fixed Fee/Unit
Pool System $ 68.20 Fixed Fee/Unit
Appliances $ 6.91 Fixed Fee/Unit
Outlets/Fixtures $ 1.74 Fixed Fee/Unit
Busways Power Apparatus (motors, generators, etc.) $ 10.24 Fixed Fee/Unit HP<1 $ 6.91 Fixed Fee/Unit
1<HP<10 $ 17.30 Fixed Fee/Unit
10<HP<50 $ 34.66 Fixed Fee/Unit
50<HP<100 $ 69.29 Fixed Fee/Unit
HP>100 Service Panels (A = amps) $ 101.75 Fixed Fee/Unit A<200 $ 101.48 Fixed Fee/Unit
200<A<1000 $ 101.48 Fixed Fee/Unit
A>1000 $ 173.18 Fixed Fee/Unit
Signs (exit, etc.) $ 34.17 Fixed Fee/Unit
Temp. Service $ 25.85 Fixed Fee/Unit
Plumbing Permit
Traps and Drains $ 14.05 Fixed Fee/Unit
Sewer Laterals $ 27.12 Fixed Fee/Unit
Water Heater $ 17.48 Fixed Fee/Unit
Water Piping Sys. $ 6.96 Fixed Fee/Unit
Interceptors $ 27.38 Fixed Fee/Unit
Backflow <2” $ 14.48 Fixed Fee/Unit
Backflow >2” $ 34.98 Fixed Fee/Unit
Vac. BrK. ($15.89 min.) $ 3.54 Fixed Fee/Unit
Lawn SprKir. Sys. $ 20.80 Fixed Fee/Unit
Gas Outls ($6.33 min.) $ 1.74 Fixed Fee/Unit
Private Spa $ 34.98 Fixed Fee/Unit
Private Pool $ 68.20 Fixed Fee/Unit
Other $ 155.10/hr Fixed Fee/Unit
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Public Works Fees
Public Works Department fees are primarily related to the transportation, permits, equipment rentals and services related to general infrastructure. The use of portable water for street cleaning or construction purposes is not allowed, unless no other source of water or method can be used or if necessary, to protect the health and safety of the public. The City of Calistoga recycles water and allows the sale of recycled water as part of the program.

Fee Title Fee Type
Burial Permit $ 42.44 Flat
Developer Deposit Account – Citywide Fee Reimbursement Schedule Staff Hourly Rate
Flat
Encroachment Fee Permit $ 42.44 Flat
EV Charger – 1-3 Hours Free Flat
EV Charger – 4+ Hours (per hour) $ 5 Flat
Non-Routine Encroachment Permit $ 42.44 Flat
Oversize Transportation Permit – Per Truck $ 26.52 Flat Tree Removal Permit $ 42.44 Flat
Tree Removal Permit – Tree Mitigation Fee (per tree) *Actual staff costs additional $ 291.75 Flat Rental Equipment – Cones (1 each per day) $ 7.43 Flat
Rental Equipment – Delineators (1 each per day) $ 3.18 Flat Rental Equipment – Barricades (1 each per day) $ 7.43 Flat Rental Equipment – Lighted Barricades (1 each per day) $ 7.43 Flat Supplies – No Parking Signs (1 each per day) $ 2.12 Flat Supplies – Sandbags (First 25 free) $ 0.53 Flat
Recycled Water Permit: Annual Discounted Rate (Service from February – December) *Ends March 31 - 500 Gallons per Truck $ 634.69 Flat
- 1,000 Gallons per Truck $ 740.47 Flat
- 2,000 Gallons per Truck $ 952.03 Flat
- 3,000 Gallons per Truck $ 1,163.59 Flat
- 4,000 Gallons per Truck $ 1,270.76 Flat
Recycled Water Permit: Monthly Rate (April 1 – January 31) *After March 31 Discounted Rate Ends - 500 Gallons per Truck $ 63.47 Flat
- 1,000 Gallons per Truck $ 74.05 Flat
- 2,000 Gallons per Truck $ 95.20 Flat
- 3,000 Gallons per Truck $ 116.36 Flat
- 4,000 Gallons per Truck $ 132.23 Flat
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Connection Fees
Connection fees are imposed on development upon building permit issuance to offset its impacts on the community’s water and wastewater services. Not all fees listed in this schedule are applicable to all projects, and other fees may apply. Please check with the Public Works Department regarding your specific development.

Standardized Use Table for Resource Management System1
Amended 7.18.17
Fee / Authority Amount
Wastewater Service Connection Fee
CMC 13.18.030 (C)
$140,705 per annual acre foot of
wastewater use 5 6
Water Service Connection Fee
CMC 13.18.020 (F)
$48,192 per annual acre foot of
water usei ii
Use Type
Water Wastewater
Acre feet
per year
Gallons
per day
Acre feet
per year
Gallons
per day
Residential
Single-family dwelling2
1 - 3 bedrooms .428 382 .224 200
4 bedrooms3.540 482 .319 285
Apartment, condominium
1 bedroom
2 bedrooms
.124
.249
------
------
.073
.146
------
------
3 bedrooms .373 ------ .220 ------
Mobile home .149 133 .125 112
Accessory dwelling unit .165 147 .146 130
Transient lodging – Hotel, motel, resort, B&B – per living or rental unit .170 152 .150 134
Commercial – Retail, office, personal service – per 1000 sq. ft. of gross floor area .110 98 .099 88
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1 The Department of Public Works may reduce the expected demand upon approval of an engineered water study demonstrating/ quantifying the site-specific water usage. 2 The adoption of Resolution No. 2017-083 amending the Standardized Use Table is not intended to affect the number of bedrooms purchased through the now-defunct Leak Detection Program. All projects that purchased leak detection water shall only be vested for the original number of bedrooms purchased. 3 Each additional bedroom, add 100 gallons of water and 85 gallons of wastewater per day. i Actual consumption or discharge by land use type is based on rates established in RMS Standardized Use Table (Resolution No. 2015-029)
ii Based upon the cost per annual acre foot and the RMS Standardized Use Table.

Example fees below.
1 - 3 bedroom single-family residence: wastewater connection fee of $29,857.63, water connection fee of $19,539.48
2 bedroom multi-family residence: wastewater connection fee of $19,460.78, water connection fee of $11,367.60
Accessory dwelling unit constructed simultaneously with single-family dwelling: wastewater connection fee of $19,460.78, water connection fee of $7,532.75 Bar – per 1000 square feet of gross floor area
.220 196 .198 177
Restaurant - per 1000 square feet of gross floor area
.580 518 .524 468
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Parks & Recreation Fees
The City of Calistoga Parks and Recreation programs promote community health and wellness. The fees established by the City of Calistoga are relatively lower and subsidized by the General Fund to provide a greater level of access and equity to the community.

Fee Title Fee Type
Logvy and Pioneer Parks
Application Status:

Calistoga Residence
- Calistoga Residence Deposit $ 350 Deposit
- Calistoga Residence Application Fee $ 50 Flat
- Calistoga Residence Hourly Rental Fee $ 56 Flat
- Softball Bases $50
Non- Residents
- Non-Resident Deposit $ 350 Deposit
- Non-Residents Application Fee $ 50 Flat
- Non-Residents Hourly Rental Fee $ 200 Flat
- Softball Bases $ 50 Flat
Calistoga Non-Profit
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 24 Flat
- Softball Bases $ 50 Flat
All Other Non-Profit
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 56 Flat
- Softball Bases $ 50 Flat
Business/Commercial
- Non-Profit Deposit $ 350 Deposit
- Non-Profit Application Fee $ 50 Flat
- Non-Profit Hourly Rental Fee $ 200 Flat
- Non-Profit Hourly Optional $
- Softball Bases $ 50 Flat
Facility-Community Center - (1307 Washington St)
Application Status:

Calistoga Residence
- Calistoga Residence Deposit $ 350 Deposit
- Calistoga Residence Application Fee $ 50 Flat
- Calistoga Residence Rental Fee $ 18 Flat
- Calistoga Residence Cleaning Fee $ 130 Flat
- Non-Residents Deposit $ 350 Deposit
- Non-Residents Application Fee $ 50 Flat
- Non-Residents Rental Fee $ 50 Flat
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- Non-Cleaning Fee $ 130 Flat
- Calistoga Non-Profit Deposit $ 350 Deposit
- Calistoga Non-Profit Application Fee $ 50 Flat
- Calistoga Non-Profit Rental Fee $ 10 Flat
- Calistoga Non-Profit Cleaning Fee $ 130 Flat
- All other Non-Profit Deposit $ 350 Deposit
- All other Non-Profit Application Fee $ 50 Flat
- All other Non-Profit Rental Fee $ 12 Flat
- All other Non-Profit Cleaning Fee $ 130 Flat
- Business/Commercial Deposit $ 350 Deposit
- Business/Commercial Application Fee $ 50 Flat
- Business/Commercial Rental Fee $ 100 Flat
- Business/Commercial Cleaning Fee $ 130 Flat
Facility – Calistoga Community Pool
Application Status Calistoga Resident:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 100 Flat
- Rental Fee (101-200 people) $ 150 Flat
Application Status Calistoga Non-Resident:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 150 Flat
- Rental Fee (101-200 people) $ 200 Flat
Application Status Calistoga Non-Profit:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 100 Flat
- Rental Fee (101-200 people) $ 150 Flat
Application Status all Other Non-Profit:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 150 Flat
- Rental Fee (101-200 people) $ 200 Flat
Application Status Calistoga Business/Commercial:
- Deposit $ 500 Deposit
- Application Fee $ 50 Flat
- Rental Fee (0-100 people) $ 200 Flat
- Rental Fee (101-200 people) $ 400 Flat
Other Events & Associated Fees
Event Parade:
- Application Fee $ 50 Flat
- Associated Fees *
Event Street Usage with & without:
- Application Fee $ 50 Flat
- Associated Fees *
Event on Public Property:

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- Application Fee $ 50 Flat
- Associated Fees *
Event Filming & Photography:
- Application Fee $ 50 Flat
- Associated Fee *
*Applicant billed for all additional event costs.

Event Inspection Fee:
- Associated Fee **
**Based on event needs and plans. Applicants will be responsible for all inspection fees. ** Event Expedition Fee:
- Associated Fee $ 250** Flat
** These inspection and expedition fees will be billed regardless of any fee exemption the event may have.

Additional fees*
Special Event Permit Fees
Event Type: Public Facility Use
- Event Description: General Public Facility Use
Any event which is planning on using one of the City of Calistoga Facilities for personal or commercial use – This includes the Community Center, Pioneer Park, Logvy Park, Community Pool, Monhoff Center or Calistoga Fairgrounds. Deadline: Minimum of 45 days – 1 year in advance. - Application Fee $ 50 Flat
- Additional Fee $ 350 Deposit
Event Type: Street Usage & Closure
- Event Description: Any event which takes place on a street or sidewalk – this includes events with and without street closures.

Please Note: If you are requesting Lincoln Ave. then an additional permit is required from Cal Trans.

Deadline: Minimum of 45 days – 1 year in advance.
- Application Fee $ 50 Flat
- Additional Fee Fee: Based on actual costs
Event Type: Event on Public Property
Event Description:

Any event held on public property may include city parking lots and other public property.

Deadline: Minimum of 45 days – 1 year in advance.
- Application Fee $ 50 Flat
- Additional Fees $ 350 Deposit
- Hourly Fee Varies
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Police Fees
The City of Calistoga Police service fees are charged when the benefit applies to an individual or institution.

These fees are not charged for general services, that is the core function of the Police Department.

Fee Title Fee Type
Alcohol Beverage Permit $ 20 Flat
Concealed Weapons Permit - Original $ 250 Flat
Concealed Weapons Permit – Renewal $ 75 Flat
Criminal Background Check (Letter of Clearance) $ 20 Flat Resident Fee – Fingerprinting Ink $ 20 Flat
Resident Fee – Live Scan Service $ 20 Flat
Non-Resident Fee – Fingerprinting Ink $ 50 Flat
Non-Resident Fee – Live Scan Service $ 50 Flat
Report Copies:
- Traffic Accidents $ 25 Flat
- CD Copy Electric Records JEI Audible $ 1 Flat
- Photography Duplication Second Repo Fee $ 15 Flat
- Special Events Permit As determined by Parks & Rec fees Taxi Permit – Application Fee $ 150 Flat
Taxi Permit – Renewal $ 150 Flat
Vehicle Release $ 70 Flat
Vendor/Peddler Permit $ 70 Flat
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Fire Fees
Calistoga Fire Department provides community risk reduction services, development and building plan review, construction inspections, state mandated fire and life safety inspections, business inspections, operational permits, miscellaneous services, and emergency response and rescue services to the people and businesses in the city.

Fee Title Fee Type
Fire Code Operational Permits
Additive Manufacturing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Aerosol Products, Aerosol Cooking Spart Products and Plastic Aerosol 3 Products
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Amusement Buildings
- Primary/First Permit $ 231 Flat
- Additional Permits $ 115.50 Flat
Aviation Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Candles, Open Flame – A Occupancy
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
CO2 Systems, Beverage Dispensing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
CO2 Enrichment System
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Carnivals - Fairs
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cellulose Nitrate Film – Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Dust-Producing Operations
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Fibers
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Combustible Liquid Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
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Compressed Gases
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cryogens
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Cutting and Welding
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Dry Cleaning Plants
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Energy Storage Systems
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Exhibits and Trade Shows
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Explosive-Blasting Agents
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fireworks/Pyrotechnical – Special Effects/Fireworks – Special Use Permit
- Primary/First Permit $ 1,242 Flat
Flammable Liquids
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Floor Finishing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fruit and Crop Ripening
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Hazardous Materials
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
High-Piled Combustible Stock
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Hot-Work Operations
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
HPM Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Item #6.1.

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Indoor Growing Operation
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Industrial Ovens
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Liquid or Gas Fueled Vehicles or Equipment in Assembly Buildings - Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Lithium Batteries
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
LPG storage use
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Lumber Yards and Woodworking Plants
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Magnesium Working
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Miscellaneous Combustible Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Mobile Fueling of Hydrogen Fueled Vehicles
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Motor Vehicle Fuel Dispensing
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Open Burning/Vendor Booth
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Open Flames and Torches
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Organic Coatings
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Ovens – Industrial
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Outdoor Assembly Event
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Item #6.1.

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Places of Assembly
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
Plant Extraction Systems
- Primary/First Permit $ 173.25 Flat
- Additional Permits $ 86.63 Flat
Pyrotechnics and Special Effects Materials
- Primary/First Permit $ 346.50 Flat
- Additional Permits $ 173.25 Flat
Pyroxylin Plastics
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Refrigeration Equipment
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Repair Garages and Motor Fuel-Dispensing Facilities
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Rooftop Heliports
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Spraying – Dipping
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Storage of Scrap Tire and Tire Byproduct
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Tents – Canopies
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Tire Rebuilding Plant
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Waste Handling
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Wood Products – Storage
- Primary/First Permit $ 115.50 Flat
- Additional Permits $ 57.75 Flat
Fire Code Permit Inspections
- Additional Inspection – Related to Operational Permits $ 115.50 Flat Other Services and Charges
State Mandated Inspections – Multi-Family Residential, Hotels, Motels - 3-14 units (Primary/First Permit) $ 231 Flat
Item #6.1.

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- 15-99 units (Primary/First Permit) $ 462 Flat
- 200-249 units (Primary/First Permit) $ 693 Flat
- 250+ units (Primary/First Permit) $ 924 Flat
State Required – Community Care Licensing Pre-Inspections - Family Care Homes $ 1,386 Flat
- Day Care $ 277.20 Flat
- Private Schools $ 1,386 Flat
Additional Charges and Inspection times
- Additional inspection time during normal business hours (per hour) $ 231 Flat - Overtime and weekend inspections (per hour) $ 346.50 Flat - Additional site inspection – Prior or during construction (per hour) $ 231 Flat - Excessive Fire Inspection Fee $ 346.50 Flat
- Re-submittals or revisions $ 462 Flat
- Additional plan review time (per hour) $ 231 Flat
- Planning Application Review $ 924 Flat
- Other Routine Annual Inspections $ 462 Flat
- After Hours $ 462 Flat
- Engine Company Inspections $ 207.10 Flat
Fire Department Unit Charges (including staffing)
- Engine Company (per hour) $ 372.16 Flat
- Water Tender (per hour) $ 351.37 Flat
- Brush Engine (per hour) $ 358.47 Flat
- Specialized Equipment* Actual Cost +
15%
Flat
- Staff Vehicles – Prevention $ 239.38 Flat
- Staff Vehicles – Suppression $ 239.38 Flat
- Supplies/equipment used* Actual Cost +
15%
Flat
False Alarm Fees
- 1
st false alarm No cost Flat
- 2
nd false alarm within 12 months of 1st false alarm $ 342.05 Flat - 3
rd false alarm within 12 months of last false alarm $ 684.11 Flat - 4
th false alarm within 12 months of last false alarm $ 1,026.16 Flat - Additional false alarms within 12 months of last false alarm $ 1,026.16 Flat Miscellaneous Charges
- Fire Report Copy (per page) Per General City
Fees
Flat
- Fire Extinguisher Training $ 250 Flat
- Equivalent Fees and Charges – Determined by Fire Chief* Varies Flat - Related Fee Reduction – Determined by Fire Chief* Varies Flat *The Director Shall determine an appropriate fee or fee reduction when conditions exist to warrant such action.

Item #6.1.

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Cost Recovery Fees
The City provides a combination of public services and specific services. As defined in the Government Finance Officers Association publication, Financial Policies: Design and Implementation, a “public” service is one in which a citizen cannot choose to be excluded or one which delivers a benefit to the general public. For example, routine police patrols are a public service (one which provides a public good and which an individual citizen cannot opt out of) whereas police presence at a special event, such as a concert, would be a specific service. The purpose of this fee category is to recover costs pertaining to the services that are of special benefit to easily identified individuals or groups. These fees will not apply to public services. The reimbursement rate formula is based on the total cost of delivering the services, including direct costs such as salaries and benefits, indirect costs such as departmental administration costs, and citywide support costs such as accounting, personnel, data processing, vehicle maintenance, and insurance.

All fees are hourly rates. The fees will update each year based on the change in the Consumer Price Index for all Urban Consumers (CPU-U) for 12 months ending on January 31 of each year. The fees shall be also adjusted if there are any other changes to approved labor agreements, salary adjustments and other compensation approved by the City Council.

Any hourly rates not listed below will be determined by the Finance Department.

Fee Title Fee Type
Hourly Rates: Hourly/Overtime
Fire Chief $ 231 Flat
Fire Captain $ 109 / $ 137 Flat
Fire Engineer $ 82 / $ 111 Flat
Firefighter $ 78 / $ 98 Flat
Planning & Building Director $ 208 Flat
Building Official $ 137 Flat
Senior Planner $ 134 Flat
Assistant Planner $ 107 / $ 154 Flat
Permit Technician $ 85 / $ 121 Flat
Police Chief $ 231 Flat
Police Lieutenant $ 163 Flat
Public Safety Communications Manager $ 123 Flat
Police Sergeant $ 149 / $ 207 Flat
Police Officer $ 130 / $ 180 Flat
Dispatcher $ 102 / $ 145 Flat
Community Services Officer $ 94 / $ 134 Flat
Public Works Director $ 224 Flat
Sr. Civil Engineer $ 144 Flat
Associate Civil Engineer $ 111 Flat
Utilities Superintendent $ 156 Flat
Maintenance Superintendent $ 129 Flat
Senior Maintenance Technician $ 106 / $ 144 Flat
Maintenance Technician II $ 89 / $ 126 Flat
Maintenance Technician I $ 83 / $ 118 Flat
Administrative Services Technician $ 69 / $ 97 Flat
Item #6.1.

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Classification Unit Monthly-1 Monthly-2 Monthly-3 Monthly-4 Monthly-5 Hourly-1 Hourly-2 Hourly-3 Hourly-4 Hourly-5 FLSA Accountant CPEA $7,214.31 $7,575.03 $7,953.78 $8,351.47 $8,769.04 $41.62 $43.70 $45.89 $48.18 $50.59 Non-Exempt Accounting Assistant CPEA $5,174.12 $5,432.99 $5,704.13 $5,989.79 $6,288.83 $29.85 $31.34 $32.91 $34.56 $36.28 Non-Exempt Administrative Aide UTE $16.50 $17.18 $18.01 $18.88 $19.80 Non-Exempt Administrative Assistant CPEA $5,569.12 $5,846.96 $6,139.31 $6,446.16 $6,768.64 $32.13 $33.73 $35.42 $37.19 $39.05 Non-Exempt Administrative Services Director UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Administrative Services Technician CPEA $5,989.79 $6,325.68 $6,642.19 $6,974.41 $7,323.46 $34.76 $36.49 $38.32 $40.24 $42.25 Non-Exempt Assistant City Manager UEM $17,353.14 $21,092.81 $100.11 $121.69 Exempt Assistant Engineer CPEA $8,027.30 $8,477.26 $8,901.52 $9,347.11 $9,814.00 $46.58 $48.91 $51.35 $53.93 $56.62 Non-Exempt Assistant Planner CPEA $7,950.31 $8,396.46 $8,816.22 $9,257.31 $9,720.85 $46.14 $48.44 $50.86 $53.41 $56.08 Non-Exempt Associate Civil Engineer UMM $9,186.33 $9,645.70 $10,127.35 $10,634.46 $11,165.97 $53.00 $55.65 $58.43 $61.35 $64.42 Exempt Associate Planner CPEA $8,764.87 $9,257.31 $9,720.85 $10,206.84 $10,716.39 $50.86 $53.41 $56.08 $58.89 $61.83 Non-Exempt Building Inspector CPEA $7,107.85 $7,506.41 $7,881.28 $8,275.24 $8,689.39 $41.25 $43.31 $45.47 $47.74 $50.13 Non-Exempt Building Official UMM $10,634.46 $11,165.97 $11,725.07 $12,310.68 $12,926.01 $61.35 $64.42 $67.64 $71.02 $74.57 Exempt Chief Plant Operator CPEA $9,021.94 $9,529.26 $10,005.02 $10,505.62 $11,031.08 $52.35 $54.98 $57.72 $60.61 $63.64 Non-Exempt City Clerk UMM $9,887.59 $10,380.91 $10,900.75 $11,446.05 $12,016.81 $57.04 $59.89 $62.89 $66.03 $69.33 Exempt City Manager UCM $20,848.00 $120.28 Exempt
Coach/Referee UTE $16.50 $17.33 $18.19 $19.10 $20.06 Non-Exempt Code Enforcement Officer UMM $6,855.54 $7,199.27 $7,559.97 $7,934.47 $8,333.37 $39.55 $41.53 $43.62 $45.78 $48.08 Non-Exempt Councilmember Elected $950.00 Exempt
Deputy City Clerk UMM $7,935.53 $8,332.31 $8,749.24 $9,186.33 $9,645.70 $45.78 $48.07 $50.48 $53.00 $55.65 Exempt Deputy City Manager UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Deputy Finance Director UMM $11,843.10 $12,435.25 $13,057.01 $13,709.87 $14,395.35 $68.33 $71.74 $75.33 $79.10 $83.05 Exempt Deputy Public Works Director UMM $11,725.07 $12,310.68 $12,926.01 $13,572.09 $14,251.07 $67.64 $71.02 $74.57 $78.30 $82.22 Exempt Executive Assistant to the City Manager UMM $6,070.47 $6,371.77 $6,692.16 $7,026.34 $7,377.50 $35.02 $36.76 $38.61 $40.54 $42.56 Non-Exempt Facility Attendant UTE $0.00 $0.00 $0.00 $0.00 $18.62 Non-Exempt Fairgrounds Revitalization Director UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Fire Captain CPFA $8,985.79 $9,489.64 $9,964.41 $10,462.74 $10,985.76 $37.25 $39.11 $41.06 $43.12 $45.27 Non-Exempt Fire Captain UTE $31.49 $33.06 $34.72 $36.46 $38.29 Non-Exempt Fire Chief UEM $17,353.14 $21,092.81 $100.11 $121.69 Exempt Fire Engineer CPFA $8,148.92 $8,606.34 $9,037.32 $9,488.51 $9,963.28 $33.78 $35.47 $37.24 $39.10 $41.06 Non-Exempt Fire Engineer UTE $29.61 $31.10 $32.65 $34.29 $36.00 Non-Exempt Fire Fighter CPFA $7,391.27 $7,807.20 $8,196.67 $8,606.34 $9,037.32 $30.64 $32.17 $33.78 $35.47 $37.24 Non-Exempt Fire Fighter UTE $25.74 $27.03 $28.38 $29.80 $31.29 Non-Exempt Head Lifeguard UTE $18.18 $19.09 $20.04 $21.04 $22.09 Non-Exempt Human Resources/Finance Specialist UMM $7,559.97 $7,934.47 $8,330.19 $8,747.12 $9,187.39 $43.62 $45.78 $48.06 $50.46 $53.00 Non-Exempt Human Resources Manager UMM $10,126.93 $10,633.28 $11,164.93 $11,723.18 $12,309.33 $58.42 $61.35 $64.41 $67.63 $71.02 Exempt Lifeguard I UTE $17.06 $17.91 $18.81 $19.75 $20.73 Non-Exempt Maintenance Superintendent UMM $9,848.33 $10,340.59 $10,857.25 $11,400.43 $11,970.13 $56.82 $59.66 $62.64 $65.77 $69.06 Exempt Maintenance Technician I CPEA $5,174.12 $5,464.82 $5,737.55 $6,024.88 $6,325.68 $30.03 $31.53 $33.10 $34.76 $36.49 Non-Exempt Maintenance Technician II CPEA $5,704.13 $6,024.88 $6,325.68 $6,642.19 $6,974.41 $33.10 $34.76 $36.49 $38.32 $40.24 Non-Exempt Management Analyst I UMM $7,746.69 $8,133.92 $8,541.31 $8,966.73 $9,415.49 $44.69 $46.93 $49.28 $51.73 $54.32 Exempt Management Analyst II UMM $8,966.73 $9,415.49 $9,887.59 $10,380.91 $10,900.75 $51.73 $54.32 $57.04 $59.89 $62.89 Exempt Mayor Elected $950.00 Exempt
Non-Classified Employee-Professional/Technical UTE $16.50 $0.00 $0.00 $0.00 $154.50 See Note 3 Office Assistant I UTE $16.50 $17.33 $18.19 $19.10 $20.06 Non-Exempt Office Assistant II UTE $17.60 $17.33 $18.19 $19.10 $20.06 Non-Exempt Operator-in-Training UTE step 5 is set at 20% below a Plant Operator I step 1 Non-Exempt Parks & Recreation Director UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Permit Technician CPEA $5,973.20 $6,309.08 $6,624.06 $6,955.50 $7,303.39 $34.66 $36.40 $38.22 $40.13 $42.13 Non-Exempt Planning & Building Director UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Exhibit A
Item #6.1.

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Plant Operator I CPEA $6,592.46 $6,962.03 $7,310.01 $7,676.24 $8,059.51 $38.26 $40.17 $42.18 $44.29 $46.50 Non-Exempt Plant Operator II CPEA $7,445.25 $7,863.62 $8,256.61 $8,669.09 $9,102.23 $43.20 $45.37 $47.63 $50.02 $52.52 Non-Exempt Police Chief UEM $17,353.14 $21,092.81 $100.11 $121.69 Exempt Police Lieutenant UMM $12,310.68 $12,926.01 $13,572.09 $14,251.07 $14,962.93 $71.02 $74.57 $78.30 $82.22 $86.33 Exempt Police Officer CPOA $7,536.32 $7,959.17 $8,356.85 $8,774.64 $9,213.65 $43.73 $45.92 $48.22 $50.63 $53.16 Non-Exempt Police Officer Trainee UTE step 5 is set at 20% below a Police Officer step 1 Non-Exempt Police Technician UTE $16.50 $17.33 $18.19 $19.10 $20.06 Non-Exempt Police Sergeant CPOA $8,941.20 $9,444.88 $9,915.17 $10,413.38 $10,933.94 $51.89 $54.48 $57.20 $60.06 $63.07 Non-Exempt Pool Manager UTE $19.29 $17.33 $18.19 $19.10 $20.06 Non-Exempt Principal Engineer UMM $10,692.93 $11,227.58 $11,788.96 $12,378.41 $12,997.33 $61.69 $64.77 $68.01 $71.41 $74.98 Exempt Public Safety Communications Manager UMM $8,308.09 $8,755.72 $9,203.36 $9,651.00 $10,098.64 $47.93 $50.33 $52.84 $55.49 $58.26 Exempt Public Safety Community Services Officer CPOA $5,934.00 $6,265.07 $6,579.33 $6,909.31 $7,252.76 $34.44 $36.16 $37.96 $39.86 $41.86 Non-Exempt Public Safety Dispatch Supervisor CPOA $6,869.06 $7,252.76 $7,616.41 $7,996.89 $8,396.46 $39.86 $41.85 $43.95 $46.14 $48.45 Non-Exempt Public Safety Dispatcher CPOA $5,934.00 $6,265.07 $6,579.33 $6,909.31 $7,252.76 $34.44 $36.16 $37.96 $39.86 $41.86 Non-Exempt Public Works Director/City Engineer UEM $16,114.01 $19,586.34 $92.97 $113.00 Exempt Recreation Aide UTE $16.50 $17.33 $18.19 $19.10 $20.06 Non-Exempt Recreation Coordinator CPEA $5,381.01 $5,682.92 $5,966.58 $6,264.73 $6,578.57 $31.23 $32.79 $34.43 $36.15 $37.96 Non-Exempt Recreation Leader UTE $17.06 $17.33 $18.19 $19.10 $20.06 Non-Exempt Recreation Manager UMM $10,126.93 $10,633.28 $11,164.93 $11,723.18 $12,309.33 $58.42 $61.35 $64.41 $67.63 $71.02 Exempt Senior Accounting Assistant CPEA $5,846.96 $6,175.28 $6,483.93 $6,808.30 $7,149.50 $33.93 $35.63 $37.41 $39.28 $41.24 Non-Exempt Senior Civil Engineer UMM $10,380.91 $10,566.56 $11,446.05 $12,016.81 $12,618.34 $59.89 $62.88 $66.03 $69.33 $72.80 Exempt Senior Maintenance Technician CPEA $6,750.23 $7,129.44 $7,486.74 $7,860.49 $8,253.04 $39.17 $36.40 $36.40 $36.40 $36.40 Non-Exempt Senior Planner UMM $9,645.70 $10,127.35 $10,634.46 $11,165.97 $11,725.07 $55.65 $58.43 $61.35 $64.42 $67.64 Exempt Senior Planner/Assistant to the City Manager UMM $10,634.46 $11,165.97 $11,725.07 $12,310.68 $12,926.01 $61.35 $64.42 $67.64 $71.02 $74.57 Exempt Senior Plant Operator CPEA $8,165.31 $8,620.59 $9,053.81 $9,506.37 $9,982.14 $47.38 $49.75 $52.24 $54.85 $57.60 Non-Exempt Senior Recreation Leader UTE $19.29 $17.33 $18.19 $19.10 $20.06 Non-Exempt Speciality Instructor I UTE $17.06 $17.33 $18.19 $19.10 $20.06 Non-Exempt Speciality Instructor II UTE $19.29 $17.33 $18.19 $19.10 $20.06 Non-Exempt Swim Instructor I UTE $16.50 $17.33 $18.19 $19.10 $20.06 Non-Exempt Swim Instructor II UTE $18.18 $19.09 $20.04 $21.04 $22.09 Non-Exempt Utilities Systems Superintendent UMM $11,022.75 $11,573.36 $12,152.61 $12,759.44 $13,398.11 $63.59 $66.77 $70.11 $73.62 $77.30 Exempt Water Conservation Manager UTE $28.08 $29.48 $30.96 $32.50 $34.13 Non-Exempt Water Conservation Specialist UTE $17.67 $18.55 $19.49 $20.46 $21.48 Non-Exempt Water Conservation Technician CPEA $5,174.12 $5,432.99 $5,704.13 $5,989.79 $6,288.83 $29.85 $31.34 $32.91 $34.56 $36.28 Non-Exempt Legend
CPEA - Calistoga Public Employees Association
CPFA - Calistoga Professional Firefighters Association
CPOA - Calistoga Police Officers Association
Elected - Mayor & Councilmembers
UCM - City Manager
UEM - Unrepresented Executive Management
UMM - Unrepresented Mid-Management
UTE - Unrepresented Temporary Employee
Notes
1 - Hourly, except FLSA Non-Exempt fire safety, is the Yearly (Monthly x 12) divided by 2,080 hours, rounded to 4 decimal places 2 - Hourly FLSA Non-Exempt fire safety is the Yearly (Monthly x 12) divided by 2,912 hours (2,756 regular hours + 156 overtime hours) 3 - Exempt or non-exempt status under the FLSA is to be reviewed based on the assigned duties and pay; pay is at any value from the minimum to the maximum. 4 - A Temporary Employee working in a classification which not listed in Group UTE receives the same wage/salary schedule as the represented classification 5 - UEM classifications have a minimum and maximum rate; an employee may be at any value from the minimum to the maximum.

Exhibit A
Item #6.1.

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1 Yudiana Galvan
From: Lana Richardson
Sent: Tuesday, June 10, 2025 11:29 AM
To: Public Comment
Subject: Agenda item 6.1 - FY 25/26 Budget
CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.

Mayor and City Council -
I submitted the following question to Finance Director, Connie Cardenas today. I think it’s something that is appropriate to address during the budget approval item at council meeting tonight to make the public aware.

In reviewing the FY 25/26 budget, I see a significant change in Fund 78, the In-lieu Housing Fund. The 24/25 budget was $239,201k, proposed budget for 25/26 is $18,500k. The difference is primarily due to decrease of Affordable Housing Fund. In FY 24/25 AHF was $226,348k; proposed for FY 25/26 is $5k, a difference of $221,348k. Where has the AHF money been re-allocated? Does this affect any City related housing activities/goals?
Thank you for clarifying this for the public.

Lana Richardson
Calistoga
Item #6.1.

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City of Calistoga

STAFF REPORT
To: Honorable Mayor and City Council
From: Lauren Clark, Assistant Planner
Meeting: City Council - Jun 10 2025
Subject: Accessory Dwelling Unit (ADU) Development Incentives DESCRIPTION:

Discussion of potential incentives to further promote the construction of accessory dwelling units (ADUs)
RECOMMENDATION:

Provide direction to staff on the development of incentives to encourage ADU construction and implement specific Housing Element action items.

SUMMARY:

Recent changes in state legislation (e.g., SB 9, AB 68, AB 881) have removed many local barriers to ADU construction as a mechanism to increase housing supply. However, despite these efforts, there is still a need for more affordable housing options statewide as well as here in Calistoga.

On July 9, 2024, the Calistoga City Council adopted amendments to the ADU Ordinance to be no more restrictive than state law. At that time, the council directed staff to propose incentives to further incentivize ADU development.

This staff report seeks council discussion and direction regarding ADU incentives which will address both housing element action items and continue to increase housing options for the community.

Incentives proposed in this report range from streamlining the permit review process to relaxing development standards and waiving/reducing impact and/or connection fees.

Once direction from the council is provided, staff will return with a draft ADU incentive program, ordinance amendments (if needed), and a fiscal impact analysis for council consideration.

ANALYSIS:

What are ADUs?
Accessory Dwelling Units (ADUs) are small residential units (up to 1,000 square feet) that provide complete independent living facilities located on the same lot as a single family residence. They can be attached or detached from the single family residence. Junior Accessory Dwelling Units (JADUs) are even smaller residential units (500 square feet and under) that are contained entirely within an existing or proposed primary single family residence and also provide complete independent living facilities.

Item #7.1.

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ADU Development in Calistoga:

Since 2020, Calistoga's ADU production has an average of four (4) ADUs per year. Calistoga's Housing Element requires the city to track ADU production to ensure that three (3) ADUs are completed per year. The chart below shows the number of building permits issued and the number of ADUs that received occupancy per year since 2020. This chart includes new construction ADUs (detached & attached), JADUs, conversations of existing structures to ADUs, and legalization of unpermitted ADUs.
2020 2021 2022 2023 2024
Building
Permits Issued 4 5 6 6 9
Occupancy
Issued 4 5 5 5 1
ADU Development Constraints:

Review Timelines: On average, ADU building permits are issued within 92 days of the date of submittal. Often the first building permit submittal is incomplete, and staff send a comment letter requesting a resubmittal. The first review is typically completed within three weeks, and all subsequent reviews are completed within two weeks.

Increased Costs: Construction labor/material costs, permitting fees, impact fees and utility connection fees have all increased within the past year. This has the potential to negatively impact the volume of ADU applications that the city receives in the coming years.

Current City of Calistoga Fees:

ADU Size Connection Fees Impact Fees Total
500 SF (JADU)
(constructed w/ SFD or
expands existing SFD 150
SF or more)
$28,494.61 $0 $28,494.61
750 SF or less
$28,494.61 $0 $28,494.61
800 SF (average sized
example)
$28,494.61 $14,832 $43,326.61
Any Size Space
Conversion (w/ expansion
less than 150 SF)
$0 $0 $0
Development Standards: Calistoga's development standards allow one ADU and one JADU in Single Family Residential Districts (R-1), Two-Family Residential Districts (R-2), Rural Residential Districts (RR), and Rural Residential Hillside Districts (RR-H). Many lots are large enough to accommodate more ADUs per lot, but the current code limits the potential in-fill development. The current ADU height limit of 16 feet limits ADUs to single story only. The setbacks requirements for ADUs and JADUs is currently four (4) feet from the side and rear yard property line. While the setback requirements are already minimal, they can prevent the development of ADUs on some lots.

Item #7.1.

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Housing Element and ADU Development:

Calistoga's 6th Cycle Housing Element commits to promoting the development of ADUs as a means of providing affordable-by-design housing:

Chapter 8, Action A1.2-2:"Amend Zoning Code’s regulations for accessory dwelling units (ADUs) pursuant to AB 671 to encourage development. The amendment shall include incentives to build and to rent out accessory dwelling units to lower income community members and local workers.

Incentives include:
a. Streamlining processing procedures for ADUs to ensure applications are processed within a maximum of 60 days.
b. Promote pre-approved ADU plans to prospective ADU applicants. Pre-approved plans can come from the Napa/Sonoma Collaborative. Use of these plans will reduce upfront costs to the applicant and reduce processing times.
c. Modify ADU development standards (such as size, front setbacks, parking, height, and fee reductions) to be less restrictive than state law.
d. Consider providing reduced fee rates for ADUs that are deed-restricted to income levels less than 160% AMI not related to the resident of the primary dwelling. e. Monitor ADU production to ensure that Housing Element objectives (3 units per year for 24 total ADUs) are met."
ADU Incentives to Consider:

To meet the requirements Calistoga's 6th Cycle Housing Element Action A1.2-2, staff recommend the following incentives:
1) Streamlined Permitting Process
Reduce the review timeline for ADUs and improve the ADU building permit application process.

Procedure improvements could include:
a) Update ADU building permit info to clarify requirements of a complete submittal. b) Guarantee ADU application reviews are within a 30–60 day time frame.

Pros: Encourages participation; reduces confusion and soft costs Cons: Will require dedicated staff time
2) Promotion of Napa Sonoma ADU Center
Additional outreach could provide local property owners with more information on how to develop ADUs. Promotion could include:
a) Create handouts for the planning and building counter. b) Host a city-sponsored ADU event to promote and educate the public.

Pros: Encourages community engagement/utilizes existing/funded programs.

Cons: Will require dedicated staff time.
3) Relaxation of Development Standards
To improve feasibility on small or constrained lots, the city could consider easing certain zoning and building standards for ADUs, such as:

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a) Reduce setback requirements.
b) Increase height limits for detached ADUs to allow for two stories. c) Increase the maximum size of a JADU or ADU to allow for more bedrooms. d) Increase the number of ADUs permitted on a lot provided the maximum density is not exceeded.

Pros: Increases site eligibility and design flexibility Cons: May require amendments to the zoning ordinance which will require dedicated staff and/or consultant time.
4) Development Impact & Connection Fee Waivers/Reductions Reducing or eliminating certain City fees for ADU projects would lower financial barriers for homeowners. Examples include:
a) Waive planning, building, and engineering review fees. b) Waive impact fees for ADUs of any size (current code waives fees for JADUs, conversions of existing structures to ADUs, and ADUs less than 750 sf). c)Reduce or waive utility connection fees.

Pros: Immediate financial relief to make the development of ADUs more feasible Cons: Short-term revenue loss to City departments
5) Deed Restriction Incentives
Homeowners who agree to rent their ADU below moderate-income levels (120 % AMI) or 160% AMI (the level in the Housing Element to promote middle income housing) to income-qualified tenants, homeowners could be eligible for enhanced benefits, such as:
a) Larger fee waivers or full fee reimbursements
b) Priority processing
c) Forgivable loans for construction
Pros: Supports affordable housing production. Counts toward Calistoga's Regional Housing Needs Allocation (RHNA) affordable housing numbers if deed-restricted to 120% or lower of area median income(AMI); supports middle income housing if deed restricted up to 160% AMI; aligns with the housing goals in the Housing Element.

Cons: Requires monitoring and enforcement of affordability agreements; deed restrictions up to 160% AMI only count toward total RHNA allocation, not affordable units.

A chart of that compares current state law, Calistoga's current ADU ordinance, and possible additional incentives is included in this report as Attachment 1.

Recommendation by Calistoga's Housing Advisory Committee:

Staff presented these incentive ideas to Calistoga's Housing Advisory Committee (HAC) at a regularly scheduled meeting on March 17, 2025. The committee recommends that the council consider reducing or eliminating impact fees and/or connection fees for five (5) ADUs per year on a first come first serve basis without a deed restriction requirement. The committee discussed deed restricting ADUs to 160% AMI as stated in the Housing Element but agreed that ADUs are by nature more affordable to middle income earners because of their limited size, less desirable location, and decreased privacy. The committee expressed concern that deed restricting ADUs could be more of a deterrent rather than an incentive.

Next Steps:

Staff recommend that the City Council choose one or more ADU incentives for staff to research further and bring back to the Council as an ADU Incentive Program including ordinance amendments.

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FINANCIAL IMPACT:

The financial impact of establishing ADU incentives will ultimately depend on the type of incentives adopted by the council.

As an example, waiving impact and connection fees for five (5) ADUs annually, would require that those fees (totaling $216,633.05 ) be transferred from the Measure D fund to the General and Enterprise funds. It is important to note that the $216,633.05 amount represents approximately 22% of the funds that the Measure D fund generates annually.

As another example, incentives will likely require modifications to the municipal code which will take planning staff, consultant and city attorney time.

Staff will conduct a detailed fiscal analysis for Council review if directed to proceed with program development.

CEQA STATUS:

Pursuant to CEQA Guidelines Section 15378, the proposed action does not constitute a "project" as defined by CEQA. The action involves general policy direction, ministerial activities, or organizational or fiscal decisions that do not result in a direct or reasonably foreseeable indirect physical change in the environment. For this reason, the proposed action is not subject to environmental review requirements as established by the California Code of Regulations, Title 14, Sections 15000-15387 (and Public Resources Code Section 21000-21189.70.10).

ATTACHMENT(S):

ATTACHMENT 1 - ADU Incentive Chart
APPROVAL(S):

Greg Desmond, Planning & Building Director Approved - May 07 2025 Connie Cardenas, Admin. Services Director Approved - May 07 2025 Laura Snideman, City of Calistoga | City Manager Approved - Jun 02 2025 Yudiana Galvan, City of Calistoga | City Clerk Approved - Jun 03 2025 Item #7.1.

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ATTACHMENT 1 – STATE LAW, CMC, & POSSIBLE INCENTIVES
ADU Regulation California State Law Calistoga Municipal Code Possible Incentives # of ADUs Allowed
Single- Family Lots
Local regulations must allow at least one ADU
constructed from existing inhabitable space, one newly
constructed detached ADU, and one JADU.

More Restrictive than State Law: City code only allows up to two ADUs (one ADU and one JADU, one or both could be conversions of an existing space)
*ADU ordinance must be updated to be consistent with state law to allow for up to three ADUs (one of each type)
* An additional ADU (four total) could be allowed as long as the maximum density is not exceeded
# of ADUs Allowed
Multifamily Lots
Local regulations must allow up to 8 detached ADUs on a lot with existing or proposed multifamily homes and at
least one conversion ADU with an existing multifamily
dwelling unit up to 25 percent of the number of units in the existing multifamily dwelling unit.

More Restrictive than State Law : City code only allows two detached ADUs on a lot with existing multifamily homes. *ADU ordinance must be updated to be consistent with state law to allow up to 8 detached ADUs. The number of additional ADUs cannot exceed the number of existing units on the lot.
* An ADUs (more than 8) could be allowed as long as the maximum density is not exceeded
Height
The height limit shall not be less than:
- 16 feet for a detached ADU
- 25 feet for an attached ADU
Consistent With State Law *Maximum height could be increased to up to 25 feet to allow for two story detached ADUs.

Setbacks
Front Setback: A local agency may apply front yard
setbacks for ADUs, but front yard setbacks cannot
preclude an ADU of at least 800 square feet from being
built on the property.

Side/Rear Setback: A setback of no more than four feet
from the side and rear lot lines shall be required for an attached or detached ADU.

Consistent With State Law - Front setbacks of base zone apply & 4 foot side/rear setbacks.
*The side/rear setbacks could be reduced, but there may be stricter requirements for fire rated walls.

Floor Area Ratio
(FAR) Requirements
Limits on lot coverage or any FAR requirements cannot
preclude the creation of an ADU of at least 800 square
feet that maintains four-foot rear and side setbacks.

Local agencies may impose FAR requirements, but they
may not unreasonably restrict the creation of ADUs.

Consistent with State Law *FAR requirements could be waived to allow for an ADU larger than 800 ft.

Maximum ADU Size
(Attached)
A local jurisdiction may establish a maximum unit size
requirement for attached ADUs. Must be at least 850 square feet, or 1,000 square feet for attached ADUs with more than one bedroom.

Consistent with State Law *Maximum unit size could be increased to allow for more bedrooms Maximum ADU Size
(Detached)
A local jurisdiction may establish a maximum unit size
requirement for detached ADUs. Must be at least 850
square feet, or 1,000 square feet for attached ADUs with more than one bedroom.

Consistent with State Law *Maximum unit size could be increased to allow for more bedrooms.

Minimum ADU Size
(Attached & Detached)
150 square feet Consistent with State Law
Parking
Local regulations may not exceed one parking space per
ADU or per bedroom, whichever is less.

If required parking space demolished/displaced in
conjunction with the construction of an ADU or garage, the replacement of the spaces is not required.

Less Restrictive than State Law: No parking requirements for ADUs or JADUs on a lot with an existing or proposed ADU. The replacement of demolished parking is not required.

Owner Occupancy JADU: Property owner must reside on the premises ADUs: No owner occupancy requirement
Consistent with State Law
Water & Wastewater
Connection Fees
Local regulations shall not consider JADUs and ADUs
constructed from an existing space to be a new residential use for the purpose of calculating connection fees.

Consistent with State Law: Water/wastewater connection fees are not required for JADUs or ADUs converted from an existing space.

Connection fees are required for newly constructed ADUs. *Fee waivers could be provided for the first five ADU permits issued per calendar year. (HAC recommendation)
*Fee waivers could be provided for deed restricted ADUs Development Impact
Fees
Local agencies may not charge an impact fee for an ADU
that is less than 750 sf Consistent with State Law: No impact fee for ADUs 750 sf or less. *Impact fees could be waived for any size ADU Item #7.1.

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Jun 10, 2025
City of Calistoga
1232 Washington Street
Calistoga, CA 94515

Re: Required Amendments to the City’s ADU Regulations
Dear Calistoga City Council,
The California Housing Defense Fund (“CalHDF”) submits this letter as a public comment regarding item 7.1 for the Council meeting of June 10, 2025, a discussion of potential incentives to further promote the construction of accessory dwelling units (“ADUs”) and junior accessory dwelling units (“JADUs”). CalHDF supports such incentives. In particular, the City’s connection fee for ADUs and JADUs are extremely high and serve as a major financial barrier to their construction.

However, CalHDF is writing primarily to inform the City that its ADU regulations do not comply with state law. In some cases (but not all), the staff report recognizes these inconsistencies. While incentives for ADU and JADU construction are laudable, at a minimum the City should make sure that it is not violating state ADU law by imposing standards more restrictive than what the law permits.

Background
The law gives local governments authority to enact zoning ordinances that implement a variety of development standards on ADUs. (Gov. Code, § 66314.) The standards in these local ordinances are limited by state law so as not to overly restrict ADU development. (See id.) Separately from local ADU ordinances, Government Code section 66323 establishes a narrower set of ADU types that local governments have a ministerial duty to approve. “Notwithstanding Sections 66314 to 66322 ... a local agency shall ministerially approve” these , Oakland, CA 94612
www.calhdf.org
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types of ADUs. (Id. at subd. (a).) This means that ADUs that satisfy the minimal requirements of section 66323 must be approved regardless of any contrary provisions of the local ADU ordinance. (Ibid.) Local governments may not impose their own standards on such ADUs. (Gov. Code, § 66323, subd. (b) [“A local agency shall not impose any objective development or design standard that is not authorized by this section upon any accessory dwelling unit that meets the requirements of any of paragraphs (1) to (4), inclusive, of subdivision (a).”].) In addition, ADUs that qualify for the protections of Government Code section 66323, like other ADUs, must be processed by local governments within 60 days of a complete permit application submittal. (Gov. Code, § 66317, subd. (a).) State law also prohibits creating regulations on ADU development not explicitly allowed by state law. Government Code Section 66315 states, “No additional standards, other than those provided in Section 66314, shall be used or imposed, including an owner-occupant requirement, except that a local agency may require that the property may be used for rentals of terms 30 days or longer.”
Impermissible Limit on Number of ADUs
City code section 17.37.020 allows two new construction, detached ADUs on the same parcel as a multifamily dwelling. As discussed in the staff report, Government Code section 66323, subdivision (a)(4) requires the City to allow up to eight detached ADUs on parcels with existing multifamily buildings.

See pages 18-20 of the January 2025 HCD ADU Handbook for more information on section 66323 ADUs.

The City should amend its ADU ordinance to allow up to eight detached ADUs on parcels with existing multifamily buildings, as is required by state law.

Impermissible Maximum Unit Sizes
City code sections 17.37.050(A)(1) and (A)(2) limit the size of ADUs based on the number of bedrooms. However, the City may not impose any size limits on ADUs eligible for the protections of Government Code section 66323, subdivisions (a)(1), (a)(3), and (a)(4).

While the code may limit the size of new construction, detached ADUs in conjunction with a single family home pursuant to Government Code section 66314, the City may not impose any size restrictions on the following:
● ADUs on single-family parcels converted from existing space pursuant to Government Code section 66323, subdivision (a)(1);
● ADUs in multifamily buildings converted from existing space pursuant to Government Code section 66323, subdivision (a)(3); and
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● New, detached ADUs developed on multifamily properties pursuant to Government Code section 66323, subdivision (a)(4).

Government Code section 66323, subdivision (b) states, “A local agency shall not impose any objective development or design standard that is not authorized by this section upon any accessory dwelling unit that meets the requirements of any of paragraphs (1) to (4), inclusive, of subdivision (a).” This means that the City cannot impose any standards on section 66323 ADUs beyond what is specifically allowed in that section of state law.

See pages 18-20 of the January 2025 HCD ADU Handbook for more information on section 66323 ADUs.

The City should amend its ADU ordinance to remove these maximum unit size restrictions, as they are not permitted by state law..

Impermissible Lot Coverage Limits
City code section 17.37.050(D)(1) allows maximum lot coverage to be exceeded in order to develop an 800 square foot ADU. However, this is insufficient. The City may not impose any such lot coverage requirements on Section 66323 ADUs.

From page 20 of the January 2025 HCD ADU Handbook (emphasis added):

A local agency may not impose development or design standards, including both local standards and standards found in State ADU Law, on 66323 Units that are not specifically listed in Government Code section 66323. (Gov. Code, § 66323, subds. (a), (b).) This includes, but is not limited to, parking, height, setbacks, or other zoning provisions (e.g., lot size, open space, floor area ratio, etc.).

While the City makes an exception for a single 800 square foot ADU, as discussed supra, existing multifamily properties are allowed to develop up to eight detached ADUs pursuant to Government Code section 66323, subdivision (a)(4)(A)(ii). And proposed multifamily buildings are allowed to develop up to two detached ADUs pursuant to Government Code section 66323, subdivision (a)(4)(A)(iii).

The City should amend its ordinance to state clearly that lot coverage requirements do not apply to section 66323 ADUs.

Impermissible Parking Requirements
City code section 17.37.050(E)(3) imposes parking requirements on ADUs developed on multifamily parcels, less certain exceptions.
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However, as discussed supra, the City cannot require parking for ADUs that conform to the requirements of Government Code section 66323, subdivision (a), as section 66323, subdivision (b) specifically exempts such ADUs from all local requirements.

From page 20 of the January 2025 HCD ADU Handbook (emphasis added):

The City should amend its ADU ordinance to exempt section 66323 ADUs, including ADUs on multifamily parcels, from all parking requirements, as is required by state law.

Impermissible Front Setback Requirements
The staff report states that underlying front setbacks apply to ADUs. CalHDF could not find this provision of the city’s ADU code. Code section City code section 17.37.050(B) regulates setbacks, and as can be seen below, there is no mention of front setbacks:

1. A newly constructed ADU shall maintain minimum rear and interior side yard setbacks of four feet.

2. No additional setback shall be required for an ADU that is created through the conversion of space in an existing primary dwelling unit or accessory structure, or for a structure constructed in the same location and to the same dimensions as an existing structure.

In the event that front setbacks for ADUs are regulated elsewhere in the zoning code, CalHDF wishes to communicate that Government Code section 66323, subdivision (b) does not permit any imposition of front setback requirements for section 66323 ADUs if the ADUs qualify for the protections of that section of law.

HCD has issued guidance under its authority in Government Code section 66327 (that guidance is located in the January 2025 HCD ADU Handbook, page 18) affirming the duty of local agencies to allow ADUs protected by Government Code section 66323 in the front setback under all circumstances: “66323 Units do not have to comply with lot coverage, front setbacks, and design standards.” This applies whether the property is a single family home or a multifamily building.
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There are many policy reasons for this. For instance, a homeowner may prefer to preserve a private backyard space while redeveloping the less useful front yard. While children may play in the backyard, the front yard is closer to the street and less safe for a variety of activities. The City therefore must allow front yard ADUs that comply with the standards in Government Code section 66323, subdivision (a) both on single family and on multifamily properties.

The City should make sure that no provisions of its zoning code apply front setback requirements to section 66323 ADUs.
⧫ ⧫ ⧫
CalHDF appreciates that the City is considering incentives to promote ADU development.

The City’s connection fees, for instance, are extremely high and will discourage ADU development.

However, in addition to incentives, the City should make sure that, at a minimum, its ADU regulations comply with state law.

CalHDF is a 501(c)3 non-profit corporation whose mission includes advocating for increased access to housing for Californians at all income levels, including low-income households.

You may learn more about CalHDF at www.calhdf.org.

Sincerely,
Dylan Casey
CalHDF Executive Director
James M. Lloyd
CalHDF Director of Planning and Investigations
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Calistoga City CouncilJune 10, 2025

Calistoga City Council
June 10, 2025