Revenue Detail by Fund
First Quarter
Fiscal Year 2025-26
Actual Actuals
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2022-23 2023-24 2024-25 2025-26 2025-26
GENERAL FUND - 10
4010 Property Tax - CY Secured 34,957,448 37,358,640 37,702,380 40,438,349 - 4011 Property Tax - PY Secured 184,002 216,799 205,748 205,748 104,558 4012 Penalties/Delinquencies - PY 50,947 52,367 43,000 43,000 14,078 4015 Supplemental Roll 1,294,155 795,445 620,000 620,000 59,936 4020 Property Tax - CY Unsecured 907,172 984,564 1,135,722 1,135,722 582,606 4021 Prop Tax Collection Fees (187,651) (189,654) (200,000) (200,000) - 4030 Homeowners Subvention 20,226 65,545 143,000 143,000 - 4033 Property Tax In-Lieu 16,563,878 17,728,379 18,394,966 20,288,692 - Total Property Taxes 53,790,177 57,012,086 58,044,816 62,674,510 761,178 4110 Sales & Use Tax 30,622,105 29,315,901 30,512,105 31,308,118 2,238,744 4112 Prop 172 - Local Public Safety 1,253,809 1,191,957 1,285,566 1,285,566 177,036 4130 Transient Occupancy Tax 2,965,371 2,943,403 3,100,000 3,150,000 270,713 4131 Short Term Rentals TOT 278,120 229,712 300,000 300,000 87,603 4150 Business Registration 1,260,798 1,220,442 1,250,000 1,250,000 343,563 4151 Oil Extraction Taxes - - 10,000 10,000 - 4170 Real Estate Transfer Tax 712,780 863,740 965,000 965,000 102,448 Total Other Taxes 37,092,982 35,765,154 37,422,671 38,268,684 3,220,107 4220 Development Permits 2,595,094 1,724,748 1,800,000 1,800,000 599,450 4223 Building Permit Surcharge 68,030 55,746 - - - 4225 Dep. Inspector Cert. Fee 3,396 5,151 5,000 5,000 905 4226 Parking Permit Fees 12,158 15,848 12,000 12,000 4,554 4227 General Plan Update Fees - - - - - 4228 Fireworks Permits 27,426 924 43,500 43,500 45,285 4260 Public Works Permits 60,774 320 72,074 140,000 118,188 4270 Police Alarm Permits 256,151 70,507 250,000 250,000 41,349 4280 Other Licenses & Permits 103,539 237,019 146,119 143,600 27,691 4282 Hazardous Mat Disclosures - 111,023 - - - 4283 Underground Tank Permits 8,142 3,636 - - - 4284 Overload Permits 21,142 26,722 23,543 28,058 10,572 4285 Encroachment Permits 51,986 40,977 48,792 48,792 84,659 Total Licenses & Permits 3,207,839 2,292,621 2,401,028 2,470,950 932,653 4330 Other Court Fines - Fund 10 1,732,882 2,055,124 1,675,000 1,300,000 249,314 4360 Administrative Citation 113,710 9,038 130,100 130,100 12,433 Total Fines & Penalties 1,846,592 2,064,162 1,805,100 1,430,100 261,746 4410 Interest Income 415,212 478,635 361,230 445,000 (94,220) 4412 Unrealized Gain/Loss on Invest 226,817 811,197 - - (147,537) 4414 Lease Interest Income 175,930 161,715 - - 4417 Property Lease 1,237,563 1,237,563 1,237,563 1,237,563 309,391 4418 Cell Tower Rent 403,999 374,213 457,600 464,400 102,472 4419 Park Property Lease - - 225,000 225,000 - 4420 Rents 757,707 804,620 760,800 906,214 180,938 4421 Parks & Rec Facility Rent - - - - - 4424 Vista Park Lease 726,345 643,043 640,000 640,000 154,719 4429 Fire Dept Lease - - - - 4439 GASB 87 Lease Revenue (83,665) (52,614) - - 4440 General Concessions 75,787 63,187 75,787 75,787 18,947 4441 R-O-W Impact Fee 383,260 383,260 383,260 383,260 95,815 4445 Prisoners Welfare - 23 1,000 1,000 5 4460 Franchise Fees 4,787,544 5,534,009 4,500,000 4,900,000 483,981 4466 Franchise - Cable PEG Support - - - - - Total Use of Money & Property 9,106,499 10,438,850 8,642,240 9,278,224 1,104,511
Revenue Detail by Fund
First Quarter
Fiscal Year 2025-26
Actual Actuals
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2022-23 2023-24 2024-25 2025-26 2025-26
GENERAL FUND - 10
4512 MVL In-Lieu Tax 147,996 178,344 150,000 225,000 219,967 4527 POST 17,083 5,812 20,000 10,000 6,769 4528 State Mandated Cost Reimb - 54,782 100,000 100,000 138,942 4569 Federal Grants - - - - 4570 Federal Dept. of Justice - - - - 4580 Other Agency Contributions 532,460 445,019 499,725 569,125 959,122 4581 Parks Maint - School Dist 175,000 - - - - Total Other Agencies 872,539 683,957 769,725 904,125 1,324,800 4600 Planning Fees 964,454 524,737 507,260 503,500 94,705 4608 Seismic Fees 917 350 - - 257 4611 Microfilming Fees 37,679 26,226 20,000 20,000 2,379 4612 Sale of Maps & Publications 11,212 31,768 8,550 6,000 8,793 4613 Misc Filing/Cert Fees 3,062 - - - - 4614 Plan Check Fees 1,768,460 1,018,691 2,270,765 2,265,031 336,627 4618 Refuse Services 643,652 665,845 750,028 750,028 2,289 4621 San. District Connection 11,652 5,718 10,000 10,000 11,354 4627 SB1473 Collection Fees - 1,483 200 200 - 4628 Plan Check Premium In-House 546 126 - - 126 4631 Development Agreement Fees - 106,250 - - - 4632 Inspection Premium In-House 11,204 11,255 3,500 3,500 - 4633 B usiness License Review 26,819 21,523 14,000 14,000 5,058 4639 Fire Dept Research and Records - - - - 1,161 4640 Misc Fire Fees 318,886 354,157 1,057,500 683,000 163,402 4641 Paramedic Fees for Service - 83,536 - - 92 4643 Paramedic Subscription - Res. 714,060 (156,841) 700,000 190,000 10,497 4644 Ambulance Billing 5,329,849 6,809,703 6,000,000 10,128,000 2,280,259 4645 Paramedic Subscription - Bus. 2,
852 664 5,000 - - 4647 Fire Dept - New business 22,793 22,049 30,000 31,000 7,993 4648 Fire Bldg Plan Ck/Inspection 26,945 43,231 30,000 30,000 23,375 4676 Vehicle Charging Station Fees 6,863 18,380 6,600 25,000 16,183 4680 Parking Fees 144,211 138,808 275,000 145,000 29,253 4681 Documentation Assistance Fees - - - - - 4710 Misc Check Fees 10,555 4,007 1,000 1,000 1,114 4714 W itness Fees 915 1,540 8,200 1,700 550 4719 Inspection Prem - Outside Svc 3,540 1,638 2,000 2,000 1,128 4730 Misc Police 1,249,697 1,129,377 1,532,147 1,365,399 540,579 4731 Public Works Fees 1,010,240 1,223,113 1,072,609 1,344,367 223,775 4737 Damage Repair 25,817 71,016 40,000 50,000 120,270 4743 Late Fee (Non-Utility) - - 4799 Misc. Fees 16,624 1,995 - - 31 Total Charges for Service 12,363,504 12,178,345 14,344,359 17,784,725 3,917,251 4810 Sale of Property 5,691 2,185 5,000 5,000 1,509 4812 Unrealized Gain/Loss on Invest - - - - 4815 Donations 249,433 343,684 352,562 352,562 435,118 4822 Misc Reimbursements/Rebates 56,631 13,940 15,000 15,000 108,365 4824 Admin Indirect Cost 1,464,903 1,303,731 1,524,564 1,869,797 326,450 4830 Miscellaneous 201,964 1,710 10,000 10,000 4,628 4832 Over & (Short) - - - - - 4838 Escheated Unclaimed Property - - - - - 4844 GASB 96 Financing 169,035 150,115 - - - 4845 Other Financing Sources - Lease - - - - - 4872 Restricted PD Contribution - 194,815 - 33,232
Revenue Detail by Fund
First Quarter
Fiscal Year 2025-26
Actual Actuals
Adopted
Budget
Adopted
Budget
Q1
July-Sept
Description 2022-23 2023-24 2024-25 2025-26 2025-26
4999 Revenue Allocation (1,464,903) (1,303,731) - - - Total Other Revenue 682,753 706,448 1,907,126 2,252,358 909,302 Total General Fund 118,962,884$ 121,141,622$ 125,337,065$ 135,063,677$ 12,431,549$ INFRASTRUCTURE FUND - 11
4410 Interest Income 3,398 35,513 10,000 30,000 20,587 4412 Unrealized Gain/Loss on Invest - 2,143 - - (22,709) Total Infrastructure Fund 3,398$ 37,656$ 10,000$ 30,000$ (2,122)$ LIBRARY FUND - 13
4010 Property Tax - CY Secured 80,829 82,667 80,598 84,628 1,770 4350 Library Fines 73 219 4,100 4,100 7 4351 Interlibrary Loan Postage 68 26 100 100 14 4420 Rents 17,504 15,489 20,000 20,000 4,153 4529 State Grants - 27,046 40,000 40,000 - 4569 Federal Grants - - - - - 4580 Other Agencies 3,836 164 - - - 4657 Passport Execution Fee 37,145 41,930 60,000 60,000 - 4658 Passport Photo Fee 10,940 14,960 20,000 20,000 936 4735 Library Books Lost & Paid 5,307 3,309 - - 895 4815 Donations 104,614 345,274 1,100 1,100 243,093 4844 GASB 96 Financing 10,090 - - - - 4830 Miscellaneous Revenue 16,873 26 - - 26 4870 Restricted Contributions 17,834 - 99,000 99,000 - Total Library Fund 305,112$ 531,109$ 324,898$ 328,928$ 250,893$ PARKS & RECREATION FUND - 15
4410 Interest Income 201 - - - - 4414 Lease Interest Income 31,481 30,310 - - - 4418 Cell Tower Rent (539) 539 - 50,000 - 4419 Park Property Lease 97,031 114,673 105,852 105,852 35,284 4420 Rents 81,573 180,528 106,800 107,452 31,601 4421 Facility Rental 600,275 743,654 826,500 774,500 171,903 4438 Field Use Charges 139,168 184,564 120,000 120,000 11,239 4439 GASB 87 Lease Revenue (4,316) (6,464) - - - 4440 General Concessions 8,618 9,641 8,000 10,800 4,202 4529 State Grants - - 125,000 125,000 - 4580 Other Agency Contributions - - 50,000 - 4685 Parks & Recreation Fees 456,278 625,185 584,425 726,243 154,925 4799 Misc. Charges for Services - - 4815 Donations 14,750 54,467 101,000 70,000 3,580 4830 Miscellaneous 48,435 14,887 17,000 30,000 (1,932) 4831 Museum Center - - - - - Total Parks & Recreation Fund 1,472,954$ 1,951,984$ 2,044,577$ 2,119,847$ 410,802$ TOTAL GENERAL OPERATING FUNDS 120,744,349$ 123,662,372$ 127,716,540$ 137,542,452$ 13,091,122$