General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
GENERAL FUND
Fund 101 - General Fund
Taxes
Secured Property Tax $ 35,261,400 $ 37,592,131 $ 39,815,092 $ 42 ,215,803 6% Unsecured Property Tax 1,016,809 1 ,091,599 1 ,547,075 1 ,225,024 - 21% Supplemental Property Tax 1 ,460,579 9 33,133 996,508 996,508 0% Homeowners Property Tax 150,046 145,287 1 68,295 1 68,295 0% Delinquent Tax - Penalties/Int 5 4,884 6 8,540 72 ,539 72 ,539 0% Property Transfer Tax 6 50,153 995,403 1,139,605 1,139,605 0% Property Tax In-Lieu of VLF 14,849,078 15,639,656 1 6,734,432 17,154,400 3% Sales Tax 79,851,289 7 6,400,160 80,063,389 7 3,654,333 -8% Sales Tax - Prop 172 1 ,396,896 1,396,143 1,504,501 1,395,843 -7 % Transient Occupancy Tax 9, 830,790 1 0,150,696 10,136,373 9 ,843,276 - 3% Electric Utility Franchise Tax 1 ,656,995 1,781,661 1 ,756,995 1 ,859,611 6% Cable TV Franchise Tax 847,709 722,645 8 38,557 8 38,557 0% PEG Cable TV Franchise Tax 13 5,439 1 72,565 164,416 164,416 0% Gas Utility Franchise Tax 327,14 4 3 92,610 412,610 412,610 0% Business License Tax 9 68,351 7 07,121 940,807 940,807 0% Solid WasteHauler Frnchise Tax 3 ,126,945 3 ,473,321 3,502,756 3,603,384 3% Cannabis X Bus Tax 5 09,858 5 14,354 5 59,684 70 8,201 27% Cannabis Q Bus Tax 3 97,342 2 ,416,215 2,860,000 2 ,907,066 2% Total Taxes $ 152,491,707 $ 154,593,240 $ 163,213,634 $ 159,300,278 -2% Licenses and Permits
Dog Licenses $ 7 3,371 $ 6 3,545 $ 7 4,066 $ 7 4,066 0% Fire Permits 93 ,393 7 7,610 9 1,872 10 1,542 1 1% Fire Construction Permits 119,791 10 1,680 2 20,000 243,155 1 1% Building Permits 2 ,587,460 2,318,788 2,533,211 3 ,344,210 3 2% Electrical Permits 324,207 2 15,770 265,887 2 93,872 1 1% Plumbing/Mechanical Permits 316,283 2 32,545 281,108 3 18,505 13 % Street Permits 8 86,935 881,628 865,248 9 08,510 5 % Special Business Permits 215 - 4 30 4 30 0%
Cannabis X Bus Permit 1 68,316 273,236 1 84,990 1 91,465 4% Cannabis Q Bus Permit ( 65,196) - 114,436 1 18,441 3% Home Occupation Permits 2 1,903 1 5,901 25,963 25,963 0% Operator’s Permits 3 ,075 9, 406 2 ,500 2 ,500 0%
Self-Haul Permit 47,588 4 0,600 3 6,000 3 7,260 4%
Other Permits 3 6,593 37,897 40,308 40,308 0%
Total Licenses and Permits $ 4,613,934 $ 4 ,268,606 $ 4,736,019 $ 5,700,227 20% 1City of Costa Mesa, California
ATTACHMENT 3
General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fines and Forfeitures
Municipal Code Violations $ 116,974 $ 83,752 $ 175,000 $ 175,000 0% Vehicle Code Violations 296,652 215,612 293,588 293,588 0% Parking Citations 757,007 980,277 803,503 803,503 0% Red-Light Violation 19,649 17,678 30,000 30,000 0% Total Fines and Forfeitures $ 1,190,282 $ 1,297,319 $ 1,302,091 $ 1,302,091 0%
Use of Money and Property
Investment Earnings $ 759,426 $ 1,167,635 $ 500,000 $ 500,000 0% GASB 31 Market Value Adjustmnt (323,833) 779,833 - (500,000) 100% Int. Earned on Lease Payments 88,312 113,866 88,493 88,493 0% Buildings/Grounds, Rental 249,717 250,879 260,000 260,000 0% Downtown Community Center,Rent 11,883 22,021 21,758 21,758 0% Balearic Community Center,Rent 3,902 11,831 12,573 12,573 0% N Hertzog Comm Center, Rent 36,971 107,158 128,122 128,122 0% Senior Center, Rental - 140 - - 100%
Field Rental 87,566 148,210 102,573 202,311 97% Tennis,Rental 63,708 73,816 100,000 100,000 0% 3175 Airway Rental 125,940 125,940 132,276 - -100% Golf Course Operations 3,349,260 3,717,380 3,925,073 4,205,161 7% Bus Shelter Advertising 66,503 55,419 89,832 89,832 0% Total Use of Money and Property $ 4,519,355 $ 6,574,128 $ 5,360,700 $ 5,108,250 -5%
Other Government Agencies
Other Federal Grants $ 59,321 $ 838,889 $ 53,354 $ 53,354 0% Motor Vehicle In-Lieu Tax 115,307 138,951 115,307 177,378 54% Peace Offcrs. Stand./Training 36,781 28,253 30,300 30,300 0% Beverage Container Program - - 30,000 31,050 4% Mattress Recycling Council 11,910 9,000 10,500 10,500 0% Reimb. of Mandated Costs 478,211 252,485 55,000 55,000 0% Other State Grants 376,134 618,821 350,000 350,000 0% Other County Grants/Programs 280,357 294,107 230,000 230,000 0% Other Governmental Agencies 20,619 49,577 21,625 21,625 0% Total Other Govt. Agencies $ 1,378,640 $ 2,230,083 $ 896,086 $ 959,207 7%
Fees and Charges
Plan Check Fee $ 1,491,307 $ 1,367,067 $ 1,603,056 $ 1,765,079 10% Zoning, Variance & CUP Fees 364,340 373,225 372,740 $ 411,971 11% Cannabis X CUP 25,835 - 21,529 $ - -100%
Cannabis Q CUP (33,198) 36,998 184,990 $ - -100% Subdivision Map Fees 25,100 32,600 26,600 $ 28,070 6% Environmental Impact Fees 8,095 1,530 6,250 $ 6,469 4% Vacation/Abandonment of R-O-W - - 750 $ 750 0% 2 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026
General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 2,954 $ 1,830 $ 2,400 $ 2,484 4% Self Haul Per-Project Fee 197,740 190,088 160,000 230,000 44% Special Policing Fees 942,993 426,674 400,000 400,000 0% Cannabis X Background 76,952 144,499 37,500 38,813 4% Cannabis Q Background 121,152 199,396 60,576 60,576 0% Vehicle Storage/Impound Fees 351,249 337,100 350,000 350,000 0% Vehicle Code Violation Fee 170 780 1,085 1,085 0% Repossessed Veh. Release Fees 3,630 3,090 3,728 3,728 0% DUI Emergency Response (208) - - - 100%
Police False Alarms 193,646 168,753 200,000 200,000 0% Fingerprinting 9,503 13,372 23,175 23,175 0% Fire Inspections 40,400 4,930 10,000 10,350 4% EMS - First Responder Fee - - 1,001 1,001 0% Paramedic Fee - Advanced 5,369,555 7,105,819 7,898,04 4 7,898,04 4 0% Paramedic GEMT Fees (140,887) - (140,887) (140,887) 0% Fire Plan Review Fees 121,874 79,643 150,000 158,288 6% Accident Cost Recovery 18,986 33,403 26,486 26,486 0% Fire Special Event Fees 12,300 20,845 41,462 41,462 0% Park Permits 48,678 50,849 50,000 50,000 0% Park Improvements 9,593 7,185 17,624 17,624 0% Aquatics 66,346 90,987 73,200 73,200 0%
Day Camp 198,743 199,885 187,500 187,500 0% Playgrounds 217,100 308,380 308,339 308,339 0% Special Events 35,130 39,420 37,800 37,800 0% Early Childhood 99,729 132,241 131,328 131,328 0% Instructional Classes 171,176 201,533 350,000 350,000 0% Basketball 30,464 27,275 26,200 26,200 0% Adult Open Gym 6,356 9,855 6,750 6,750 0% Softball 37,322 38,283 37,500 37,500 0%
Adult Futsal 6 - - - 100%
Teen Camp 33,030 38,725 37,000 37,000 0%
Senior Center Charges 1,315 9,621 7,800 7,800 0% Community Event Charges 7,892 1,825 6,500 6,500 0% Photocopies 3,011 3,752 3,300 3,300 0%
Building Doc Retention Fee 104,033 12,652 88,000 91,080 4% Police Reports 24,691 27,765 29,246 29,246 0% Police Clearance Letters 2,760 2,910 3,958 3,958 0% Sale of Other Supplies - - 700 700 0%
Central Services Charges 58,772 66,875 80,000 80,000 0% Business License Proc Fee 36,906 36,202 45,000 45,000 0% EV Charge Station Fees 18,551 37,823 35,455 40,000 13% Other Charges for Services 34,695 15,583 30,000 30,000 0% Special Assessments 84,093 - 1,000 1,000 0% Residential Permit Parking 1,653 30,712 62,437 62,437 0% 3City of Costa Mesa, California
General Fund Revenues and Sources of Funds
From Fiscal Year 2022-2023 Through Fiscal Year 2025-2026 Fund/Account Description
FY 22-23
Actual
FY 23-24
Actual
FY 24-25
Adopted
Budget
FY 25-26
Proposed
Budget
%
Incr/
(Dec)
Total Fees and Charges $ 10,535,531 $ 11,931,983 $ 13,097,122 $ 13,181,206 1% Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ 25,000 $ 25,000 0%
Sponsorship 29,000 61,000 60,000 60,000 0% Donations 51,257 75,006 75,000 75,000 0%
Construction Permit Insp. Fees 163,875 158,745 165,000 180,000 9% Damage to City Property 93,583 160,899 100,000 100,000 0% Civil Subpoena Costs 17,748 18,433 14,407 14,407 0% Settlements Revenue 104,436 113,012 20,000 20,000 0% Bus Shelter Maint Reimb 35,000 35,000 35,000 35,000 0% Public Notices 19,523 11,752 24,000 24,840 4% Other Reimbursements 707,187 789,620 470,000 470,000 0% Nonoperating Income - Other 1,399,669 1,368,045 - - 100% Sale of Other Equipment 688 - 100 100 0%
Other 140,057 (89,923) 300,000 300,000 0% Total Other Revenues $ 2,762,022 $ 2,701,588 $ 1,288,507 $ 1,304,347 1% Total Revenues $ 177,491,471 $ 183,596,946 $ 189,894,159 $ 186,855,606 -2%
Other Financing Sources
Operating Transfers In $ - $ 888,618 $ - $ - 100% Total Other Financing Sources $ - $ 888,618 $ - $ - 100% Total Fund 101 $ 177,491,471 $ 184,485,564 $ 189,894,159 $ 186,855,606 -2%
Fund 150 - Disaster Fund
Other County Grants/Programs 306,283 - - - 0% Total Revenues $ 306,283 $ - $ - $ - 0%
Operating Transfers In $ 637,856 $ - $ - $ - 0% Total Other Financing Sources $ 637,856 $ - $ - $ - 0% Total Fund 150 $ 944,139 $ - $ - $ - 0%
4 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2025-2026