FY 2025/26 FY 2025/26 FY 2025/26
FY 2024/25 Adopted Revised Increase Mid-Year
Object No. Account Title Actual Budget Budget* (Decrease) Budget GENERAL FUND (110/112)
Property Tax
41200/41205 Current Secured $ 44,987,211 $ 47,976,000 $ 47,976,000 $ 100,000 $ 48,076,000 41210 Current Unsecured 1,484,326 1,739,800 1,739,800 (162,210) 1,577,590 41215 Interest & Penalties - Delinquencies 281,036 113,400 113,400 1,300 114,700 41220 Other Property Taxes - 5,000 5,000 - 5,000
41225 Prior Years 399,524 216,000 216,000 114,000 330,000 41230 In Lieu of VLF 4,366,273 4,555,000 4,555,000 48,925 4,603,925 41235 Public Utility 481,157 445,000 445,000 37,000 482,000 41240 Supplemental Apportionment 1,113,374 800,000 800,000 - 800,000 Total Property Taxes 53,112,901 55,850,200 55,850,200 139,015 55,989,215 Other Taxes
41100 Business License Tax 1,179,995 1,100,000 1,100,000 80,000 1,180,000 41300 Sales Tax - Public Safety 472,753 480,000 480,000 - 480,000 41305 Sales Tax - General 6,899,723 6,620,000 6,620,000 (145,665) 6,474,335 41400 TOT-Short Term Lodging 586,768 930,000 930,000 70,000 1,000,000 41410 Transient Occupancy Tax 6,827,938 8,900,000 8,900,000 400,000 9,300,000 41415 TOT-Penalties & Interest - - - 40,000 40,000
41500 Franchise Tax - Cable TV 420,876 510,000 510,000 (115,000) 395,000 41505 Franchise Tax - Electricity 356,423 400,000 400,000 (25,000) 375,000 41510 Franchise Tax - Natural Gas 122,961 120,000 120,000 - 120,000 41515 Franchise Tax - Trash 788,827 300,000 300,000 508,000 808,000 Total Other Taxes 17,656,264 19,360,000 19,360,000 812,335 20,172,335 Licenses and Permits
43000 AB 1379 State Fee 16,656 - - 18,500 18,500
43005 Animal Licenses 40,901 58,000 58,000 - 58,000
43010 Building Permits 2,562,843 2,500,000 2,500,000 - 2,500,000 43015 SB 1473-CBSC (909) 5,000 5,000 2,000 7,000
43020 Strong Motion Impact Program (5,833) - - 3,000 3,000 43025 Plumbing Permits 111,977 130,000 130,000 - 130,000 43030 Electric Permits 179,255 175,000 175,000 - 175,000 43035 Fire Plan Check Permits 27,845 300,000 300,000 (285,000) 15,000 43040 Mechanical Permits 102,443 98,000 98,000 - 98,000 43045 Coastal Development Permits 111,375 70,000 70,000 - 70,000 43050 Public Works Permits 49,500 65,000 65,000 - 65,000 43055 Grading Permits 59,755 30,000 30,000 - 30,000
43060 Temporary Use Permits 16,360 10,000 10,000 - 10,000 43065 Conditional Use Permits 71,149 52,000 52,000 - 52,000 43070 Encroachment Permits 42,475 30,000 30,000 - 30,000 43075 Alarm Permits 28,342 22,000 22,000 20,000 42,000
Total Licenses and Permits 3,414,134 3,545,000 3,545,000 (241,500) 3,303,500 Fines and Penalties
46000 Citations - Code Enforcement 3,472 10,000 10,000 - 10,000 46010 Citations - Water Quality - 1,000 1,000 - 1,000
Total Fines and Penalties 3,472 11,000 11,000 - 11,000
Use of Money and Property
47005 Interest Earnings 3,049,364 3,300,000 3,300,000 - 3,300,000 47006 Investment Market Fluctuation 4,444,093 - - - -
47100 Rent - Anneliese Pre-School at Lang Park 110,275 150,000 150,000 (26,100) 123,900 47105 Rent - Community Center 12,020 10,000 10,000 15,000 25,000 47110 Rent - Festival of Arts 234,492 250,000 250,000 (37,000) 213,000 47115 Lease-Food Pantry 12,000 12,000 12,000 - 12,000
47120 Miscellaneous Rents 49,760 75,000 75,000 - 75,000 47125 Rent - Moulton - 15,000 15,000 (15,000) -
47130 Rent-Veterans Memorial Comm.Center 48,402 46,000 46,000 3,000 49,000 Total Use of Money and Property 7,960,406 3,858,000 3,858,000 (60,100) 3,797,900
CITY OF LAGUNA BEACH
MAJOR FUNDS
REVENUES AND TRANSFERS IN BY FUND
FISCAL YEAR 2025/26
*Revised Budget is as of March 31, 2026. Page 1 of 5
Attachment 2
14 FY 2025/26 FY 2025/26 FY 2025/26
FY 2024/25 Adopted Revised Increase Mid-Year
Object No. Account Title Actual Budget Budget* (Decrease) Budget
CITY OF LAGUNA BEACH
MAJOR FUNDS
REVENUES AND TRANSFERS IN BY FUND
FISCAL YEAR 2025/26
Intergovernmental
41040 Motor Vehicle In-Lieu Tax 36,245 26,000 26,000 9,145 35,145 41245 Homeowners Property Tax Relief 184,000 176,641 184,000 (15,000) 169,000 45000 Grant Revenue - Federal 560,969 140,000 361,000 - 361,000 45100 Grant Revenue - State 923,555 371,000 992,500 - 992,500 45124 Mutual Aid Contract 314,362 300,000 300,000 - 300,000 45200 Grant Revenue - Local 109,411 80,000 102,055 22,055 124,110 Total Intergovernmental 2,121,183 1,101,000 1,965,555 16,200 1,981,755 Charges for Current Services
42500 Intergovernmental Revenue - 200,000 539,900 - 539,900 44005 Police Accident Reports 11,592 10,000 10,000 - 10,000 44010 Ambulance Revenue 956,729 1,000,000 1,000,000 860,000 1,860,000 44015 Ambulance Service Charges 50 - - - -
44020 Fire Life Inspection Fee 111,629 - 120,000 - 120,000 44030 Animal Services - Laguna Woods 109,666 125,000 125,000 (608) 124,392 44035 Animal Shelter Fees 15,496 10,000 10,000 5,000 15,000 44050 Basic Life Support Fee 810,671 860,000 860,000 (860,000) - 44065 C & D Administration Fees 16,255 5,000 5,000 - 5,000 44075 Design Review 509,975 550,000 550,000 - 550,000
44080 Design Review Appeals 10,000 20,000 20,000 - 20,000 44085 Document Retention Fee 321 30,000 30,000 - 30,000 44090 False Alarm Fees 15,860 30,000 30,000 (10,000) 20,000 44105 Fingerprinting 5,061 5,000 5,000 13,000 18,000
44110 Floor Area Fee - Diamond/Crestview 2,147 1,000 1,000 - 1,000 44140 Landscape Development Fee 64,642 75,000 75,000 - 75,000 44145 Library Impact Fees 200 1,000 1,000 (1,000) -
44150 Lifeguard Services - Private Beaches 245,613 35,000 35,000 65,000 100,000 44165 Marine Safety Beach Classes 140,900 150,000 150,000 - 150,000 44170 Marine Safety Tidepool Tours 210 - - - -
44175 Misc Refuse/Recycling Revenue 181,712 10,000 10,000 - 10,000 44180 Moulton Parkway Fees - - - - -
44185 Other Filing & Permit Fees 175,748 100,000 100,000 - 100,000 44195 Passport to Laguna Tickets 1,983 5,000 5,000 - 5,000 44200 Vehicle Towing & Release Fees 91,390 100,000 100,000 20,000 120,000 44210 Plan Check Fee - Plumbing 5,129 10,000 10,000 - 10,000 44215 Plan Check Fees - Building 1,349,479 1,600,000 1,600,000 - 1,600,000 44220 Plan Check Fees - Zoning 338,010 300,000 300,000 - 300,000 44230 Police Evidence Money 6,924 3,000 3,000 - 3,000
44235 Pool Fees 130,259 165,000 165,000 - 165,000
44240 Pool Passes 39,543 25,000 25,000 - 25,000
44245 Real Property Report 168,290 175,000 175,000 - 175,000 44250 Recreation - Adult Softball 10,800 12,700 12,700 - 12,700 44255 Recreation - Film Permits 114,220 100,000 100,000 - 100,000 44260 Recreation - Misc. Sports Programs 538,793 625,000 625,000 - 625,000 44270 Recreation - Park Weddings 94,502 120,000 120,000 - 120,000 44275 Recreation - Social & Cultural 402,873 525,000 525,000 - 525,000 44280 Recreation - Special Programs 3,510 2,000 2,000 - 2,000 44285 Refuse Service Charges 45,194 - - 5,500 5,500
44290 Returned Check Fee 560 - - 200 200
44295 Sale of Maps, Books & Copying - 1,000 1,000 - 1,000 44310 Special Policing Fees 15,084 5,000 5,000 - 5,000
44315 Subdivision Fees 1,186 15,000 15,000 - 15,000
44325 Use & Occupancy Inspection Fees 30,548 30,000 30,000 - 30,000 44330 Variance 24,472 50,000 50,000 - 50,000
44335 Water Quality Inspection Fees 66,066 150,000 150,000 - 150,000 44340 Weed & Lot Cleaning 23,173 30,000 30,000 - 30,000 *Revised Budget is as of March 31, 2026. Page 2 of 5
15 FY 2025/26 FY 2025/26 FY 2025/26
FY 2024/25 Adopted Revised Increase Mid-Year
Object No. Account Title Actual Budget Budget* (Decrease) Budget
CITY OF LAGUNA BEACH
MAJOR FUNDS
REVENUES AND TRANSFERS IN BY FUND
FISCAL YEAR 2025/26
44350 Laguna Beach Tourism & Marketing District 2,784,150 3,000,000 3,000,000 - 3,000,000 48135 Recreation - Miscellaneous Fees 690 2,000 2,000 - 2,000 48135 Community Development-Other Misc. Fees (1,048) 539,000 539,000 - 539,000 Total Current Charges for Services 9,670,257 10,806,700 11,146,600 217,092 11,363,692 Other Revenue
48125 Heritage Committee Events 475 - - - -
48135 Miscellaneous Income 87,720 154,000 154,000 (69,000) 85,000 48145 Police Auction 4,321 5,000 5,000 - 5,000
48150 Sale of Real & Personal Property 3,469,439 1,000 1,000 2,500 3,500 48155 Subpoenas 8,155 10,000 10,000 10,000
48180 Advertising 49,050 30,000 79,050 (30,000) 49,050
Total Other Revenue 3,619,160 200,000 249,050 (96,500) 152,550 Reimbursements & Contributions
48000 Animal Shelter Donations 450 25,000 25,000 (25,000) - 48010 Donations 11,750 50,000 50,000 (43,500) 6,500
48015 Emergency Kit Backpacks 3,579 2,000 2,000 - 2,000 48025 Homeless Meters - 1,000 1,000 (900) 100
48030 Lifeguard Training - SA College - 10,000 10,000 - 10,000 48060 Miscellaneous 33,744 35,000 35,000 30,000 65,000
48070 Other Agencies 49 5,000 5,000 - 5,000
48075 Property Damage - 5,000 5,000 - 5,000
48080 Reimbursements-School District 146,367 45,000 106,100 - 106,100 48085 Workers' Compensation Insurance 132 - - - -
48095 Solid Waste Contractual 7,637 100,000 100,000 (100,000) - 48100 LB School District - School Officer 171,536 181,000 181,000 (11,000) 170,000 48175 CR&R Regulatory Fee 471,203 436,600 436,600 34,600 471,200 Total Reimbursements and Contributions 846,447 895,600 956,700 (115,800) 840,900 Transfers From Other Funds
49118 Transfer from Parking Fund 800,000 525,000 800,000 - 800,000 49174 Transfer from AD 99-5 15 - - - -
49175 Transfer from AD 99-4 110 - - - -
49616 Transfer from Capital Improvement Fund 2,862,500 1,500,000 1,500,000 200,000 1,700,000 Total Transfers from Other Funds 3,387,625 2,300,000 2,300,000 200,000 2,500,000 GENERAL FUND - TOTAL $ 101,791,850 $ 97,927,500 $ 99,242,105 $ 870,742 $ 100,112,847 MEASURE LL FUND (113)
41400 TOT-Short Term Lodging 146,862 $ 271,000 $ 271,000 $ - $ 271,000 $ 41410 Transient Occupancy Tax 2,740,231 3,000,000 3,000,000 150,000 3,150,000 47005 Interest Earnings 43,778 90,000 90,000 - 90,000
MEASURE LL FUND - TOTAL 2,930,871 3,361,000 3,361,000 150,000 3,511,000 CAPITAL IMPROVEMENT FUND (116)
41000 Real Property Transfer Tax 717,437 700,000 700,000 - 700,000 41005 Building Construction Tax 124,395 110,000 110,000 - 110,000 41405 Trans Occupancy Tax 6,932,182 6,740,000 6,740,000 (240,000) 6,500,000 44045 Auto Immobilization Fee - 1,000 1,000 - 1,000
45100 Grant Revenue - State 1,225,000 - - - -
46005 Admin Citations-Police 12,241 20,000 20,000 25,000 45,000 46020 Municipal Code Fines-Other 14,153 15,000 15,000 - 15,000 46025 Municipal Code Fines Dmv Holds 135,274 126,000 126,000 9,000 135,000 46030 Municipal Code Fines-Parking 961,514 575,000 575,000 425,000 1,000,000 46035 Vehicle Code Fines 4,041 150,000 150,000 (145,000) 5,000 47005 Interest Earnings 1,981 - - - -
*Revised Budget is as of March 31, 2026. Page 3 of 5
16 FY 2025/26 FY 2025/26 FY 2025/26
FY 2024/25 Adopted Revised Increase Mid-Year
Object No. Account Title Actual Budget Budget* (Decrease) Budget
CITY OF LAGUNA BEACH
MAJOR FUNDS
REVENUES AND TRANSFERS IN BY FUND
FISCAL YEAR 2025/26
49110 Transfer from General Fund - - 150,000 - 150,000
49141 Transfer from Wildfire Safety & Fire Mitigation Fund - - 739,000 - 739,000 CAPITAL IMPROVEMENT FUND - TOTAL 10,128,218 8,437,000 9,326,000 74,000 9,400,000 PARKING FUND (118/618)
42xxx Parking Meter Zones 6,174,187 6,073,200 6,073,200 426,800 6,500,000 42xxx Parking Lot Meters & Fees 3,304,354 3,505,100 3,505,100 200,000 3,705,100 42115 Parking Permits 998,709 412,000 412,000 - 412,000 44345 Electric Vehicle Charging Station 52,053 25,700 25,700 55,000 80,700 47120 Miscellaneous Rents 216,290 206,000 206,000 - 206,000 48020 Festival Parking Plan Reimbursement 38,004 51,500 51,500 - 51,500 48060 Reimburse Miscellaneous 1,667 - - - -
48135 Miscellaneous Income (401) 350,000 350,000 (350,000) - 48140 Parking Meter Bag 100,485 77,200 77,200 - 77,200
PARKING FUND - TOTAL 10,885,348 10,700,700 10,700,700 331,800 11,032,500 GAS TAX FUND (132/632)
41015 Gasoline Tax - Section 2105 142,821 146,300 146,300 1,405 147,705 41020 Gasoline Tax - Section 2106 96,891 97,600 97,600 1,420 99,020 41025 Gasoline Tax - Section 2107 189,464 199,700 199,700 (2,290) 197,410 41030 Gasoline Tax - Section 2107.5 5,000 5,000 5,000 - 5,000 41035 Gasoline Tax - Section 2103 219,613 209,200 209,200 11,100 220,300 41036 Road Maintenance Rehabilitation Account (RMRA) 627,322 603,100 603,100 (603,100) - 41310 Sales Tax - Measure M 586,303 615,800 615,800 (615,800) - 47005 Investment Earnings 117,955 50,000 50,000 - 50,000 49202 Transfer from Measure M Fund - - 615,800 - 615,800 49616 Transfer from Capital Improvement Fund 700,000 - - - - GAS TAX FUND - TOTAL 2,685,369 1,926,700 1,926,700 (591,465) 1,335,235 STREET LIGHTING & UTILITY FUND (134/634)
41200/41205 Current Secured 1,543,349 1,605,800 1,605,800 23,200 1,629,000 41210 Current Unsecured 50,523 51,000 51,000 - 51,000
41215 Interest & Penalties 3,414 2,100 2,100 - 2,100
41220 Other Property Taxes 732,791 729,600 729,600 20,400 750,000 41225 Prior Years 13,611 7,300 7,300 - 7,300
41235 Public Utility 16,476 20,800 20,800 - 20,800
41240 Supplemental Apportionment 37,979 20,800 20,800 - 20,800 41245 Homeowners Property Tax Relief 6,300 6,025 6,300 - 6,300 47005 Investment Earnings 190,016 150,000 150,000 - 150,000 STREET LIGHTING & UTILITY FUND TOTAL 2,594,184 2,593,700 2,593,700 43,600 2,637,300 WASTEWATER FUND (137/637)
44305/41200 Wastewater Service Charges 10,983,747 11,912,600 11,912,600 (599,600) 11,313,000 44300 Wastewater Connection Charges 102,329 110,000 110,000 - 110,000 47005 Investment Earnings 536,180 100,000 100,000 100,000 200,000 45000 Hazard Mitigation Grant-Irvine Cove - - - - -
48060 Reimburse Miscellaneous 676,663 - 676,665 - 676,665 48065 North Coast Interceptor - 60,000 60,000 - 60,000
48135 Miscellaneous Income 34,143 - - -
48160 Loan Proceeds - 1,500,000 1,500,000 (1,500,000) - WASTEWATER FUND - TOTAL 12,333,062 13,682,600 13,682,600 (1,322,935) 12,359,665 *Revised Budget is as of March 31, 2026. Page 4 of 5
17 FY 2025/26 FY 2025/26 FY 2025/26
FY 2024/25 Adopted Revised Increase Mid-Year
Object No. Account Title Actual Budget Budget* (Decrease) Budget
CITY OF LAGUNA BEACH
MAJOR FUNDS
REVENUES AND TRANSFERS IN BY FUND
FISCAL YEAR 2025/26
TRANSIT FUND (310)
41010 Transportation Tax - Operating 1,433,700 1,496,000 1,496,000 - 1,496,000 42135 Lot 16 - Act V Parking 109,843 100,000 100,000 - 100,000 44060 Bus Charter Fees 115,352 50,000 50,000 50,000 100,000 45000 Grant Revenue - Federal 410,105 854,000 854,000 - 854,000 45100 Grant Revenue - State 460,362 34,900 34,900 - 34,900 45200 Grant Revenue - Local 120,634 1,214,300 2,935,690 (50,300) 2,885,390 47005 Interest Earnings 15,547 - - - -
47120 Miscellaneous Rents 415 - - - -
49118 Transfer from Parking Fund 3,673,480 4,940,100 4,940,100 - 4,940,100 49203 Transfer from Senior Mobility Transportation Fund - - - 50,300 50,300 TRANSIT FUND - TOTAL 6,339,438 8,689,300 10,410,690 50,000 10,460,690 TOTAL MAJOR FUNDS $ 147,318,500 149,688,340 $ 151,243,495 $ (394,258) $ 150,849,237 $ *Revised Budget is as of March 31, 2026. Page 5 of 5
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