General Fund Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
GENERAL FUND
Fund 101 - General Fund
Taxes
Secured Property Tax $ 37,592 ,131 $ 39,550,555 $ 42,215,803 $ 42,471,611 1% Unsecured Property Tax 1,091,599 1,231,279 1,225,024 1,459,338 19% Supplemental Property Tax 933,133 948,375 996,508 1,010,873 1% Homeowners Property Tax 145,287 144,520 168,295 151,779 -10% Delinquent Tax - Penalties/Int 68,540 81,685 72,539 89,629 24% Property Transfer Tax 995,403 871,383 1,139,605 924,364 -19% Property Tax In-Lieu of VLF 15,639,656 16,489,859 17,154,400 17,903,308 4% Sales Tax 76,400,160 78,244,492 73,654,333 81,105,836 10% Sales Tax - Prop 172 1,396,143 1,392,219 1,395,843 1,435,997 3% Transient Occupancy Tax 10,150,696 9,962,421 9,843,276 10,573,611 7% Electric Utility Franchise Tax 1,781,661 1,859,611 1,859,611 1,896,233 2% Cable TV Franchise Tax 722,645 646,857 838,557 486,242 -42% PEG Cable TV Franchise Tax 172,565 125,179 164,416 108,623 -34% Gas Utility Franchise Tax 392,610 258,366 412,610 302,586 -27% Business License Tax 707,121 978,401 940,807 980,741 4% - - -
Solid WasteHauler Frnchise Tax 3,473,321 3,747,137 3,603,384 4,639,062 29% Cannabis X Bus Tax 514,354 747,736 708,201 779,376 10% Cannabis Q Bus Tax 2,416,215 2,871,971 2,907,066 2,884,977 - Total Taxes $ 154,593,240 $ 160,152,045 $ 159,300,278 $ 169,204,186 6%
Licenses and Permits
Dog Licenses $ 63,545 $ 70,818 $ 74,066 $ 66,183 -11% Fire Permits 77,610 92,565 101,542 97,706 -4% Fire Construction Permits 101,680 97,651 243,155 118,212 -51% Building Permits 2,318,788 3,065,605 3,344,210 3,511,420 5% Electrical Permits 215,770 225,751 293,872 279,983 -5% Plumbing/Mechanical Permits 232,545 282,246 318,505 299,059 -6% Street Permits 881,628 955,175 908,510 1,320,701 45% Special Business Permits - - 430 - -100% Cannabis X Bus Permit 273,236 159,734 191,465 84,099 -56% Cannabis Q Bus Permit - 68,088 118,441 88,972 -25% Home Occupation Permits 15,901 19,600 25,963 19,631 -24% Operator’s Permits 9,406 4,875 2,500 4,259 70% Self-Haul Permit 40,600 32,800 37,260 33,161 -11% Other Permits 37,897 42,591 40,308 46,934 16% Total Licenses and Permits $ 4,268,606 $ 5,117,499 $ 5,700,227 $ 5,970,320 5%
37City of Costa Mesa, California
suMMarIes of
fInancIal data
General Fund Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fines and Forfeitures
Municipal Code Violations $ 83,752 $ 111, 391 $ 175,000 $ 116, 25 4 -34% Vehicle Code Violations 215,612 251,913 293,588 285,033 -3% Parking Citations 980,277 1,069,108 803,503 1,240,704 54% Red-Light Violation 17,678 23,352 30,000 20,000 -33% Total Fines and Forfeitures $ 1,297,319 $ 1,455,764 $ 1,302,091 $ 1,661,991 28%
Use of Money and Property
Investment Earnings $ 1,167,6 35 $ 1,585,572 $ 500,000 $ 1,100,000 120% GASB 31 Market Value Adjustmnt 779,833 643,356 (500,000) - -100% Int. Earned on Lease Payments 113,866 50,135 88,493 50,000 -43% Buildings/Grounds, Rental 250,879 251,784 260,000 252,288 -3% Downtown Community Center,Rent 22,021 33,910 21,758 33,978 56% Balearic Community Center,Rent 11,831 13,027 12,573 13,053 4% N Hertzog Comm Center, Rent 107,158 127,166 128,122 129,222 1% Senior Center, Rental 140 - - - 100%
Field Rental 148,210 167,089 202,311 202,102 0% Tennis,Rental 73,816 72,406 100,000 63,481 -37% 3175 Airway Rental 125,940 72,263 - - 100% Golf Course Operations 3,717,380 3,974,455 4,205,161 4,193,934 0% Bus Shelter Advertising 55,419 99,325 89,832 103,565 15% Total Use of Money and Property $ 6,574,128 $ 7,090,489 $ 5,108,250 $ 6,141,623 20%
Other Government Agencies
Other Federal Grants $ 838,889 $ 326,713 $ 53,354 $ - -100% Motor Vehicle In-Lieu Tax 138,951 177,378 177,378 203,035 14% Peace Offcrs. Stand./Training 28,253 27,273 30,300 30,000 -1% Beverage Container Program - - 31,050 - -100% Mattress Recycling Council 9,000 7,770 10,500 7,700 -27% Reimb. of Mandated Costs 252,485 245,827 55,000 258,118 369% Other State Grants 618,821 1,141,377 350,000 650,000 86% Other County Grants/Programs 294,107 257,866 230,000 300,000 30%
Total Other Govt. Agencies $ 2,180,506 $ 2,184,204 $ 937,582 $ 1,448,853 55%
Fees and Charges
Plan Check Fee $ 1,367,067 $ 1,654,522 $ 1,765,079 $ 2,057,180 17% Zoning, Variance & CUP Fees 373,225 362,735 411,971 $ 453,178 10% Cannabis X CUP - - - $ 22,105 100%
Cannabis Q CUP 36,998 (14,799) - $ - 100% Subdivision Map Fees 32,600 50,600 28,070 $ 54,193 93% Environmental Impact Fees 1,530 15,926 6,469 $ 17, 223 166% Vacation/Abandonment of R-O-W - - 750 $ - -100% 38 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
General Fund Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Fund 101 - General Fund (continued)
Fees and Charges (continued)
Source Reduction/Recycling $ 1,830 $ 2,440 $ 2,484 $ 2,613 5% Self Haul Per-Project Fee 190,088 263,745 230,000 227,328 -1% Special Policing Fees 426,674 454,072 400,000 486,311 22% Cannabis X Background 144,499 61,181 38,813 30,051 -23% Cannabis Q Background 199,396 53,856 60,576 46,696 -23% Vehicle Storage/Impound Fees 337,100 466,293 350,000 481,705 38% Vehicle Code Violation Fee 780 735 1,085 267 -75% Repossessed Veh. Release Fees 3,090 3,261 3,728 3,625 -3% DUI Emergency Response - - - - 100%
Police False Alarms 168,753 262,345 200,000 217,701 9% Fingerprinting 13,372 9,568 23,175 5,947 -74% Animal Pound Fees - 20,010 - 6,027 100%
Fire Inspections 4,930 3,735 10,350 5,141 -50% EMS - First Responder Fee - - 1,001 - -100% Paramedic Fee - Advanced 7,105,819 7,462,703 7,898,04 4 8,227,630 4% Paramedic GEMT Fees - - (140,887) (140,887) 0% Fire Plan Review Fees 79,643 87,754 158,288 120,408 -24% Accident Cost Recovery 33,403 12,136 26,486 - -100% Fire Special Event Fees 20,845 18,614 41,462 79,550 92% Park Permits 50,849 48,714 50,000 37,494 -25% Park Improvements 7,185 2,215 17,624 4,730 -73% Youth Sports (0) - - - -
Aquatics 90,987 116,902 73,200 87,663 20% Day Camp 199,885 180,235 187,500 160,000 -15% Playgrounds 308,380 343,133 308,339 350,219 14% Special Events 39,420 32,200 37,800 23,946 -37% Early Childhood 132,241 129,052 131,328 134,305 2% Instructional Classes 201,533 226,868 350,000 248,349 -29% Basketball 27,275 31,369 26,200 - -100%
Adult Open Gym 9,855 11,176 6,750 12,192 81% Softball 38,283 34,320 37,500 34,867 -7% Adult Futsal - - - - 100%
Teen Camp 38,725 51,907 37,000 35,000 -5% Senior Center Charges 9,621 10,217 7,800 12,508 60% Community Event Charges 1,825 (30) 6,500 - -100% Photocopies 3,752 3,503 3,300 3,500 6%
Building Doc Retention Fee 12,652 870 91,080 - -100% Police Reports 27,765 23,517 29,246 26,458 -10% Police Clearance Letters 2,910 2,395 3,958 2,515 -36% Sale of Other Supplies - - 700 - -100%
Central Services Charges 66,875 65,936 80,000 66,029 -17% Business License Proc Fee 36,202 40,365 45,000 43,932 -2% EV Charge Station Fees 37,823 60,884 40,000 55,705 39% Other Charges for Services 15,583 24,629 30,000 7,606 -75% Special Assessments - - 1,000 - -100%
39City of Costa Mesa, California
suMMarIes of
fInancIal data
General Fund Revenues and Sources of Funds
From Fiscal Year 2023-2024 Through Fiscal Year 2026-2027 Fund/Account Description
FY 23-24
Actual
FY 24-25
Actual
FY 25-26
Adopted
Budget
FY 26-27
Proposed
Budget
%
Incr/
(Dec)
Residential Permit Parking 3 0,712 37,683 6 2,437 4 5,383 -2 7% TESSA C. Cards Transaction Fee - - - 1 93,162 -
Total Fees and Charges $ 11,931,983 $ 12,729,491 $ 13,181,206 $ 13,989,555 6% Fund 101 - General Fund (continued)
Other Revenues
Contributions $ - $ - $ 2 5,000 $ - - 100%
Sponsorship 6 1,000 3 2,500 60,000 112,000 8 7%
Donations 7 5,006 50,006 7 5,000 5 0,000 - 33%
Construction Permit Insp. Fees 158,745 1 98,250 1 80,000 1 86,164 3 % Damage to City Property 160,899 25 ,007 1 00,000 61,974 - 38% Civil Subpoena Costs 18,433 1 9,410 14 ,407 14 ,466 0% Settlements Revenue 113,012 42,091 20,000 11,268 - 44% Bus Shelter Maint Reimb 35,000 - 35,000 7 0,000 10 0% Public Notices 11,752 31,900 24,840 3 3,993 3 7%
Other Reimbursements 7 89,620 8 62,596 470,000 832,538 7 7% Nonoperating Income - Other 1,368,045 - - - 10 0%
Sale of Other Equipment - - 100 - - 100%
Other ( 89,923) 2 9,168 300,000 157,64 4 - 47%
Other Governmental Agencies 4 9,577 25,599 21,625 20,000 - 8% Total Other Revenues $ 2,751,165 $ 1,316,527 $ 1,325,972 $ 1,550,047 17% Total Revenues $ 183,596,946 $ 190,046,019 $ 186,855,606 $ 199,966,575 7% Other Financing Sources
Operating Transfers In $ 888 ,618 $ 6 31 $ - $ - 10 0% Total Other Financing Sources $ 888,618 $ 631 $ - $ - 100% Total Fund 101 $ 184,485,564 $ 190,046,650 $ 186,855,606 $ 199,966,575 7% 40 City of Costa Mesa, California
Proposed Budget for
Fiscal Year 2026-2027
ATTACHMENT 3