Lynwood City Council
August 4, 2026

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6192-013-013 10740 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-014 10760 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-015 10780 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-016 10800 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-017 10820 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-018 10840 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-019 10860 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-020 10880 HULME AVE Residential 50.00 1 $1.62 81.00 6192-013-021 10890 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-001 10902 HULME AVE Residential 76.14 1 $1.62 123.35 6192-014-002 10912 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-003 10922 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-004 10932 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-005 10942 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-006 10952 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-007 10962 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-008 10968 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-009 10982 HULME AVE Residential 50.00 1 $1.62 81.00 6192-014-010 4001 E IMPERIAL HWY Residential 52.08 1 $1.62 84.37 6192-014-011 4007 E IMPERIAL HWY Residential 50.00 1 $1.62 81.00 6192-014-012 4015 E IMPERIAL HWY Residential 75.00 1 $1.62 121.50 6192-014-013 4019 E IMPERIAL HWY Residential 25.06 1 $1.62 40.60 6192-014-014 10993 CORNISH AVE Residential 27.06 1 $1.62 43.84 6192-014-015 10983 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-016 10973 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-017 10963 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-018 10953 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-019 10943 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-020 10933 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-021 10923 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-022 10913 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-014-023 10903 CORNISH AVE Residential 75.00 1 $1.62 121.50 6192-015-001 10900 CORNISH AVE Residential 73.15 1 $1.62 118.50 6192-015-002 10912 CORNISH AVE Residential 47.08 1 $1.62 76.27 6192-015-003 10922 CORNISH AVE Residential 53.10 1 $1.62 86.02 6192-015-004 10932 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-005 10942 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-006 10952 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-007 10966 CORNISH AVE Residential 100.19 1 $1.62 162.31 6192-015-008 10982 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-009 10992 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-010 10998 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-015-011 10995 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-012 10991 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-013 10983 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-014 10973 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-015 10963 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-016 10953 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-017 10943 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-018 10933 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-019 10923 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-020 10913 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-015-021 10903 COLYER AVE Residential 73.15 1 $1.62 118.50 6192-016-001 10730 CORNISH AVE Residential 53.10 1 $1.62 86.02 6192-016-002 10732 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-003 10740 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-004 10760 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-005 10780 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-006 10800 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-007 10820 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-008 10830 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-009 10840 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-010 10860 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-011 10870 CORNISH AVE Residential 50.00 1 $1.62 81.00 6192-016-012 10711 COLYER AVE Residential 53.10 1 $1.62 86.02 Willdan Financial Services Page 127 of 156 351

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6192-016-013 10723 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-014 10741 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-015 10761 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-016 10781 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-017 10801 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-018 10821 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-019 10831 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-020 10841 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-021 10861 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-016-022 10871 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-017-001 10740 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-002 10760 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-003 10780 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-004 10800 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-005 10820 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-006 10830 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-007 10840 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-008 10860 COLYER AVE Residential 48.00 1 $1.62 77.76 6192-017-009 10870 COLYER AVE Residential 48.04 1 $1.62 77.82 6192-017-010 10871 SAMPSON AVE Residential 48.04 1 $1.62 77.82 6192-017-011 10861 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-012 10841 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-013 10831 SAMPSON AVE Commercial 48.00 1 $1.62 77.76 6192-017-014 10821 SAMPSON AVE Commercial 48.00 1 $1.62 77.76 6192-017-015 10801 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-016 10781 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-017 10761 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-018 10741 SAMPSON AVE Residential 48.00 1 $1.62 77.76 6192-017-019 10711 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-017-023 10701 SAMPSON AVE Residential 50.00 2 $3.01 150.50 6192-017-024 4654 ABBOTT RD Residential 100.00 2 $3.01 301.00 6192-018-001 10902 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-002 10912 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-003 10922 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-004 10932 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-005 10942 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-006 10952 COLYER AVE Residential 45.00 1 $1.62 72.90 6192-018-007 10962 COLYER AVE Residential 55.11 1 $1.62 89.28 6192-018-008 10972 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-009 10982 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-010 10990 COLYER AVE Residential 45.00 1 $1.62 72.90 6192-018-011 10998 COLYER AVE Residential 50.00 1 $1.62 81.00 6192-018-012 10999 SAMPSON AVE Residential 45.00 1 $1.62 72.90 6192-018-013 10993 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-014 10983 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-015 10973 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-016 10963 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-017 10953 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-018 10943 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-019 10933 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-020 10923 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-021 10913 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-018-022 10901 SAMPSON AVE Residential 49.09 1 $1.62 79.53 6192-019-001 10902 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-002 10912 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-003 10922 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-004 10932 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-005 10942 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-006 10952 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-007 10962 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-008 10972 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-009 10982 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-010 10992 SAMPSON AVE Residential 45.00 1 $1.62 72.90 6192-019-011 10998 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-019-012 10999 JACKSON AVE Residential 45.00 1 $1.62 72.90 Willdan Financial Services Page 128 of 156 352

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6192-019-013 10993 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-014 10983 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-015 10973 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-016 10963 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-017 10953 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-018 10943 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-019 10933 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-020 10923 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-021 10913 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-019-022 10901 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-020-001 10702 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-020-002 10712 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-020-003 10711 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-020-004 10701 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-020-005 10740 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-006 10760 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-007 10780 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-008 10800 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-009 10820 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-010 10830 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-011 10840 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-012 10860 SAMPSON AVE Residential 48.09 1 $1.62 77.91 6192-020-013 10870 SAMPSON AVE Residential 50.00 1 $1.62 81.00 6192-020-014 10871 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-020-015 10861 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-016 10841 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-017 10831 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-018 10821 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-019 10801 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-020 10781 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-021 10761 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-020-022 10741 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-001 10702 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-021-002 10712 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-021-003 10733 WASHINGTON AVE Residential 50.00 1 $1.62 81.00 6192-021-004 10737 WASHINGTON AVE Residential 50.00 1 $1.62 81.00 6192-021-005 10741 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-006 10761 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-007 10781 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-008 10801 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-009 10821 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-010 10831 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-011 10841 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-012 10861 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-013 10871 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-021-014 10740 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-015 10760 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-016 10780 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-017 10800 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-018 10820 JACKSON AVE Residential 49.09 1 $1.62 79.53 6192-021-019 10830 JACKSON AVE Residential 46.08 1 $1.62 74.65 6192-021-020 10840 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-021 10860 JACKSON AVE Residential 48.09 1 $1.62 77.91 6192-021-022 10870 JACKSON AVE Residential 52.08 1 $1.62 84.37 6192-022-001 10737 PINE AVE Residential 50.00 1 $1.62 81.00 6192-022-002 10733 PINE AVE Residential 50.00 1 $1.62 81.00 6192-022-003 10732 WASHINGTON AVE Residential 50.00 1 $1.62 81.00 6192-022-004 10736 WASHINGTON AVE Residential 50.00 1 $1.62 81.00 6192-022-005 10740 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-006 10760 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-007 10780 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-008 10800 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-009 10820 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-010 10830 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-011 10840 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 Willdan Financial Services Page 129 of 156 353

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6192-022-012 10860 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-013 10870 WASHINGTON AVE Residential 48.09 1 $1.62 77.91 6192-022-014 10871 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-015 10861 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-016 10841 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-017 10831 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-018 10821 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-019 10801 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-020 10781 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-021 10761 PINE AVE Residential 48.09 1 $1.62 77.91 6192-022-022 10741 PINE AVE Residential 48.09 1 $1.62 77.91 6192-023-001 10900 JACKSON AVE Residential 42.07 1 $1.62 68.15 6192-023-002 10912 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-003 10922 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-004 10932 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-005 10942 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-006 10952 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-007 10962 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-008 10972 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-009 10982 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-010 10992 JACKSON AVE Residential 50.00 1 $1.62 81.00 6192-023-011 10998 JACKSON AVE Residential 45.00 1 $1.62 72.90 6192-023-012 4220 PENDLETON AVE Residential 41.08 1 $1.62 66.55 6192-023-013 4224 PENDLETON AVE Residential 50.00 1 $1.62 81.00 6192-023-014 4226 PENDLETON AVE Residential 41.08 1 $1.62 66.55 6192-023-015 4228 PENDLETON AVE Residential 50.00 1 $1.62 81.00 6192-023-016 4225 E IMPERIAL HWY Residential 91.16 1 $1.62 147.68 6192-023-017 4229 E IMPERIAL HWY Residential 91.16 1 $1.62 147.68 6192-023-020 4238 PENDLETON AVE Residential 40.83 1 $1.62 66.14 6192-023-021 4240 PENDLETON AVE Residential 40.60 1 $1.62 65.77 6192-023-022 4244 PENDLETON AVE Residential 40.60 1 $1.62 65.77 6192-023-023 4235 E IMPERIAL HWY Residential 59.11 1 $1.62 95.76 6192-023-026 10901 PINE AVE Residential 58.10 1 $1.62 94.12 6192-023-027 10911 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-028 10921 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-029 10931 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-030 10941 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-031 10951 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-032 10961 PINE AVE Residential 50.00 1 $1.62 81.00 6192-023-033 10971 PINE AVE Residential 51.00 1 $1.62 82.62 6192-023-034 10981 PINE AVE Residential 58.10 1 $1.62 94.12 6192-023-035 10991 PINE AVE Residential 68.12 1 $1.62 110.35 6192-023-036 4234 PENDLETON AVE Residential 59.17 1 $1.62 95.86 6192-023-038 4241 E IMPERIAL HWY Residential 73.24 1 $1.62 118.65 6192-023-040 4237 E IMPERIAL HWY UNIT 1 Residential 5.00 1 $1.62 8.10 6192-023-041 4237 E IMPERIAL HWY UNIT 2 Residential 5.00 1 $1.62 8.10 6192-023-042 4237 E IMPERIAL HWY UNIT 3 Residential 5.00 1 $1.62 8.10 6192-023-043 4237 E IMPERIAL HWY UNIT 4 Residential 5.00 1 $1.62 8.10 6192-023-044 4237 E IMPERIAL HWY UNIT 5 Residential 5.00 1 $1.62 8.10 6192-023-045 4237 E IMPERIAL HWY UNIT 6 Residential 5.00 1 $1.62 8.10 6192-023-046 4237 E IMPERIAL HWY UNIT 7 Residential 5.00 1 $1.62 8.10 6192-023-047 4237 E IMPERIAL HWY UNIT 8 Residential 5.00 1 $1.62 8.10 6192-023-048 4237 E IMPERIAL HWY UNIT 9 Residential 5.00 1 $1.62 8.10 6192-023-049 4237 E IMPERIAL HWY UNIT 10 Residential 5.00 1 $1.62 8.10 6193-001-001 10740 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-002 10760 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-003 10780 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-004 10800 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-005 10820 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-006 10830 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-007 10840 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-008 10860 PINE AVE Residential 48.09 1 $1.62 77.91 6193-001-009 10870 PINE AVE Residential 47.08 1 $1.62 76.27 6193-001-010 10761 ELM AVE Residential 53.10 1 $1.62 86.02 6193-001-011 10781 ELM AVE Residential 52.08 1 $1.62 84.37 Willdan Financial Services Page 130 of 156 354

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-001-012 10801 ELM AVE Residential 52.08 1 $1.62 84.37 6193-001-013 10831 ELM AVE Residential 52.08 1 $1.62 84.37 6193-001-014 10841 ELM AVE Residential 52.08 1 $1.62 84.37 6193-001-015 10861 ELM AVE Residential 52.08 1 $1.62 84.37 6193-001-016 10871 ELM AVE Residential 52.08 1 $1.62 84.37 6193-001-017 4910 ABBOTT RD Residential 72.13 1 $1.62 116.85 6193-001-019 10757 ELM AVE Residential 44.08 1 $1.62 71.41 6193-001-021 4257 PENDLETON AVE Residential 37.07 1 $1.62 60.05 6193-001-022 4251 PENDLETON AVE Residential 37.07 1 $1.62 60.05 6193-001-023 4870 ABBOTT RD Residential 75.00 1 $1.62 121.50 6193-001-024 10738 PINE AVE Residential 50.00 1 $1.62 81.00 6193-001-025 10734 PINE AVE Residential 50.00 1 $1.62 81.00 6193-001-026 4271 PENDLETON AVE Residential 72.13 1 $1.62 116.85 6193-001-028 4878 ABBOTT RD Residential 72.50 1 $1.62 117.45 6193-001-029 4874 ABBOTT RD Residential 72.50 1 $1.62 117.45 6193-002-002 4918 ABBOTT RD Residential 65.00 1 $1.62 105.30 6193-002-003 4325 NEDRA ST Residential 80.00 1 $1.62 129.60 6193-002-010 4326 NEDRA ST Residential 45.88 1 $1.62 74.33 6193-002-011 4322 NEDRA ST Residential 45.88 1 $1.62 74.33 6193-002-012 4313 PENDLETON AVE Residential 45.88 1 $1.62 74.33 6193-002-013 4319 PENDLETON AVE Residential 45.88 1 $1.62 74.33 6193-002-022 10760 ELM AVE Residential 69.08 1 $1.62 111.91 6193-002-023 10820 ELM AVE Commercial 49.92 1 $1.62 80.87 6193-002-024 10830 ELM AVE Residential 49.00 1 $1.62 79.38 6193-002-025 10840 ELM AVE Residential 49.00 1 $1.62 79.38 6193-002-026 10860 ELM AVE Residential 49.00 1 $1.62 79.38 6193-002-027 10870 ELM AVE Residential 49.00 1 $1.62 79.38 6193-002-029 4914 ABBOTT RD Residential 80.50 1 $1.62 130.41 6193-002-030 10700 ELM AVE Residential 80.00 1 $1.62 129.60 6193-002-032 10721 ATLANTIC AVE Residential 529.72 2 $3.01 1,594.46 6193-003-001 10902 ELM AVE Residential 50.39 1 $1.62 81.63 6193-003-002 10912 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-003 10922 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-004 10932 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-006 10952 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-007 10962 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-008 10972 ELM AVE Commercial 51.00 1 $1.62 82.62 6193-003-009 10982 ELM AVE Residential 58.50 1 $1.62 94.77 6193-003-010 10992 ELM ST Residential 68.50 1 $1.62 110.97 6193-003-011 4321 E IMPERIAL HWY Residential 173.40 1 $1.62 280.91 6193-003-015 4320 PENDLETON AVE Residential 73.40 1 $1.62 118.91 6193-003-016 4324 PENDLETON AVE Commercial 50.00 1 $1.62 81.00 6193-003-019 4350 PENDLETON AVE Commercial 120.00 1 $1.62 194.40 6193-003-023 10901 ATLANTIC AVE Residential 299.79 2 $3.01 902.37 6193-003-033 10942 ELM AVE Residential 51.00 1 $1.62 82.62 6193-003-035 4340 PENDLETON AVE Residential 53.60 1 $1.62 86.83 6193-003-037 4330 PENDLETON AVE Residential 40.00 1 $1.62 64.80 6193-003-040 4342 PENDLETON AVE Residential 30.00 1 $1.62 48.60 6193-003-043 4339 E IMPERIAL HWY Residential 183.60 2 $3.01 552.64 6193-003-044 4351 E IMPERIAL HWY Residential 242.41 2 $3.01 729.65 6193-004-001 10902 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-002 10912 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-003 10922 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-004 10938 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-005 10942 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-006 10952 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-007 10962 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-008 10972 PINE AVE Residential 51.00 1 $1.62 82.62 6193-004-009 10982 PINE AVE Residential 58.10 1 $1.62 94.12 6193-004-010 10992 PINE AVE Residential 68.12 1 $1.62 110.35 6193-004-011 10991 ELM AVE Residential 68.12 1 $1.62 110.35 6193-004-012 10981 ELM AVE Residential 58.10 1 $1.62 94.12 6193-004-013 10971 ELM AVE Residential 51.00 1 $1.62 82.62 6193-004-014 10961 ELM AVE Commercial 51.00 1 $1.62 82.62 6193-004-015 10951 ELM AVE Commercial 51.00 1 $1.62 82.62 Willdan Financial Services Page 131 of 156 355

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-004-016 10941 ELM AVE Commercial 51.00 1 $1.62 82.62 6193-004-017 10931 ELM AVE Commercial 51.00 1 $1.62 82.62 6193-004-018 10921 ELM AVE Commercial 51.00 1 $1.62 82.62 6193-004-019 10911 ELM AVE Residential 51.00 1 $1.62 82.62 6193-004-020 10901 ELM AVE Residential 51.00 1 $1.62 82.62 6193-005-001 11001 ATLANTIC AVE Commercial 102.19 2 $3.01 307.59 6193-005-002 11001 ATLANTIC AVE Commercial 46.08 2 $3.01 138.70 6193-005-003 11009 ATLANTIC AVE Residential 29.07 2 $3.01 87.50 6193-005-004 11011 ATLANTIC AVE Residential 25.06 2 $3.01 75.43 6193-005-005 11017 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-005-006 4343 LOS FLORES BLVD Residential 50.00 1 $1.62 81.00 6193-005-007 4341 LOS FLORES BLVD Residential 55.11 1 $1.62 89.28 6193-005-008 4344 E IMPERIAL HWY Residential 125.23 2 $3.01 376.94 6193-005-009 4328 E IMPERIAL HWY Residential 100.19 2 $3.01 301.57 6193-005-010 4310 E IMPERIAL HWY Residential 200.37 1 $1.62 324.60 6193-005-011 4280 E IMPERIAL HWY Residential 44.08 1 $1.62 71.41 6193-005-012 4276 E IMPERIAL HWY Residential 62.12 1 $1.62 100.63 6193-005-013 4272 E IMPERIAL HWY Residential 44.08 1 $1.62 71.41 6193-005-014 4268 E IMPERIAL HWY Residential 50.00 1 $1.62 81.00 6193-005-015 4264 E IMPERIAL HWY Residential 50.00 1 $1.62 81.00 6193-005-016 4260 E IMPERIAL HWY Residential 50.00 1 $1.62 81.00 6193-005-017 4331 LOS FLORES BLVD Residential 44.08 1 $1.62 71.41 6193-005-018 4325 LOS FLORES BLVD Residential 50.00 1 $1.62 81.00 6193-005-019 4319 LOS FLORES BLVD Residential 50.00 1 $1.62 81.00 6193-005-024 4279 LOS FLORES BLVD Residential 50.00 1 $1.62 81.00 6193-005-025 4275 LOS FLORES BLVD Commercial 50.00 1 $1.62 81.00 6193-005-026 4269 LOS FLORES BLVD Residential 50.00 1 $1.62 81.00 6193-005-027 4265 LOS FLORES BLVD Commercial 50.00 1 $1.62 81.00 6193-005-028 4255 LOS FLORES BLVD Commercial 93.17 1 $1.62 150.94 6193-005-029 4315 LOS FLORES BLVD Commercial 50.00 1 $1.62 81.00 6193-005-030 4307 LOS FLORES BLVD Commercial 50.00 1 $1.62 81.00 6193-005-031 4301 LOS FLORES BLVD Commercial 50.00 1 $1.62 81.00 6193-006-001 11025 ATLANTIC AVE Commercial 80.14 2 $3.01 241.22 6193-006-002 11030 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-006-005 11029 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-006-006 11035 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-006-007 SITUS NOT AVAILABLE Residential 50.09 2 $3.01 150.77 6193-006-008 11039 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-006-009 11045 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-006-010 11049 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-006-011 11053 ATLANTIC AVE Residential 150.26 2 $3.01 452.28 6193-006-012 11091 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-006-013 11099 ATLANTIC AVE Residential 100.19 2 $3.01 301.57 6193-006-014 11096 LINDEN ST Residential 55.11 1 $1.62 89.28 6193-006-015 11090 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-016 11086 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-017 11082 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-018 11076 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-019 11072 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-020 11066 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-006-021 11060 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-022 11056 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-023 11052 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-024 11048 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-025 11040 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-026 11036 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-006-027 11029 ATLANTIC AVE Residential 49.50 2 $3.01 149.00 6193-007-001 4324 LOS FLORES BLVD Residential 60.00 1 $1.62 97.20 6193-007-002 11041 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-003 11045 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-004 11049 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-005 11055 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-006 11061 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-007 11065 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-008 11071 LINDEN ST Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 132 of 156 356

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-007-009 11075 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-010 11079 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-011 11083 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-012 11085 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-013 11091 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-007-014 11086 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-015 11084 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-016 11080 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-017 11076 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-018 11070 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-019 11064 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-020 11050 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-021 11044 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-022 11040 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-023 11038 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-024 11036 ELM ST Residential 50.00 1 $1.62 81.00 6193-007-025 4300 LOS FLORES BLVD Residential 84.16 1 $1.62 136.34 6193-008-001 11025 ELM ST Residential 57.11 1 $1.62 92.52 6193-008-002 11029 ELM ST Residential 50.00 1 $1.62 81.00 6193-008-003 11031 ELM ST Residential 80.14 1 $1.62 129.83 6193-008-004 11039 ELM ST Residential 50.00 1 $1.62 81.00 6193-008-005 11049 ELM ST Residential 50.00 1 $1.62 81.00 6193-008-006 11059 ELM ST Residential 60.00 1 $1.62 97.20 6193-008-008 11071 ELM ST Residential 80.14 1 $1.62 129.83 6193-008-009 11077 ELM ST Residential 40.00 1 $1.62 64.80 6193-008-010 11085 ELM ST Residential 50.00 1 $1.62 81.00 6193-008-011 11087 ELM ST Residential 70.00 1 $1.62 113.40 6193-008-012 11086 PINE AVE Residential 60.00 1 $1.62 97.20 6193-008-013 11076 PINE AVE Residential 60.00 1 $1.62 97.20 6193-008-014 11070 PINE AVE Residential 80.14 1 $1.62 129.83 6193-008-015 11064 PINE AVE Residential 40.00 1 $1.62 64.80 6193-008-016 11060 PINE AVE Residential 60.00 1 $1.62 97.20 6193-008-017 11054 PINE AVE Residential 60.00 1 $1.62 97.20 6193-008-018 11048 PINE AVE Residential 40.00 1 $1.62 64.80 6193-008-019 11044 PINE AVE Residential 40.00 1 $1.62 64.80 6193-008-020 11038 PINE AVE Residential 40.00 1 $1.62 64.80 6193-008-021 11030 PINE AVE Residential 82.14 1 $1.62 133.07 6193-009-001 11033 PINE AVE Residential 71.15 1 $1.62 115.26 6193-009-002 4214 LOS FLORES BLVD Residential 48.09 1 $1.62 77.91 6193-009-003 11045 PINE AVE Residential 40.00 1 $1.62 64.80 6193-009-004 11053 PINE AVE Residential 40.00 1 $1.62 64.80 6193-009-005 11057 PINE AVE Residential 80.14 1 $1.62 129.83 6193-009-006 11061 PINE AVE Residential 40.00 1 $1.62 64.80 6193-009-007 11065 PINE AVE Residential 40.00 1 $1.62 64.80 6193-009-008 11071 PINE AVE Residential 40.00 1 $1.62 64.80 6193-009-009 11075 PINE AVE Residential 60.00 1 $1.62 97.20 6193-009-010 11081 PINE AVE Residential 60.00 1 $1.62 97.20 6193-009-011 4201 ELMWOOD AVE Residential 60.00 1 $1.62 97.20 6193-009-012 11084 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-009-013 11080 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-009-014 11074 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-009-015 11072 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-009-016 11066 HARRIS AVE Residential 80.14 1 $1.62 129.83 6193-009-017 11054 HARRIS AVE Residential 50.00 1 $1.62 81.00 6193-009-018 11050 HARRIS AVE Residential 85.15 1 $1.62 137.94 6193-010-001 11105 PINE AVE Residential 90.17 1 $1.62 146.08 6193-010-002 11115 PINE AVE Residential 80.14 1 $1.62 129.83 6193-010-003 11119 PINE AVE Residential 40.00 1 $1.62 64.80 6193-010-004 11125 PINE AVE Residential 80.14 1 $1.62 129.83 6193-010-005 11131 PINE AVE Residential 60.00 1 $1.62 97.20 6193-010-006 11133 PINE AVE Residential 60.00 1 $1.62 97.20 6193-010-007 11145 PINE AVE Residential 80.14 1 $1.62 129.83 6193-010-008 11151 PINE AVE Residential 40.00 1 $1.62 64.80 6193-010-009 11155 PINE AVE Residential 55.11 1 $1.62 89.28 6193-010-010 11171 PINE AVE Residential 55.11 1 $1.62 89.28 Willdan Financial Services Page 133 of 156 357

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-010-011 11195 PINE AVE Residential 40.00 1 $1.62 64.80 6193-010-012 11199 PINE AVE Residential 80.14 1 $1.62 129.83 6193-010-013 11178 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-014 11174 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-015 11168 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-016 11162 HARRIS AVE Residential 55.11 1 $1.62 89.28 6193-010-017 11154 HARRIS AVE Residential 55.11 1 $1.62 89.28 6193-010-018 11148 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-019 11144 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-020 11140 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-021 11136 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-022 11132 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-010-023 11128 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-024 11114 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-025 11110 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-026 11106 HARRIS AVE Residential 60.00 1 $1.62 97.20 6193-010-027 11100 HARRIS AVE Residential 50.00 1 $1.62 81.00 6193-011-001 11101 ELM ST Residential 56.00 1 $1.62 90.72 6193-011-002 11111 ELM ST Residential 54.09 1 $1.62 87.63 6193-011-003 11115 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-004 11121 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-005 11125 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-006 11131 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-007 11141 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-008 11143 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-009 11147 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-010 11159 ELM ST Residential 55.11 1 $1.62 89.28 6193-011-011 11163 ELM ST Residential 55.11 1 $1.62 89.28 6193-011-012 11169 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-013 11175 ELM ST Residential 60.00 1 $1.62 97.20 6193-011-014 11190 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-015 11174 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-016 11162 PINE AVE Residential 55.11 1 $1.62 89.28 6193-011-017 11154 PINE AVE Residential 55.11 1 $1.62 89.28 6193-011-018 11150 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-019 11146 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-020 11140 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-021 11134 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-022 11132 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-023 11130 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-024 11120 PINE AVE Residential 60.00 1 $1.62 97.20 6193-011-025 11110 PINE AVE Residential 57.11 1 $1.62 92.52 6193-011-026 11100 PINE AVE Residential 52.08 1 $1.62 84.37 6193-012-001 11101 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-002 11105 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-003 11113 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-004 11115 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-005 11117 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-006 11121 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-007 11125 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-008 11137 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-009 11143 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-010 11149 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-011 11153 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-012 11159 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-013 11165 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-014 11171 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-012-015 11175 LINDEN ST Residential 60.00 1 $1.62 97.20 6193-012-016 11174 ELM ST Residential 60.00 1 $1.62 97.20 6193-012-017 11170 ELM ST Residential 50.00 1 $1.62 81.00 6193-012-018 11162 ELM ST Residential 75.00 1 $1.62 121.50 6193-012-020 11152 ELM ST Residential 75.00 1 $1.62 121.50 6193-012-021 11148 ELM ST Residential 50.00 1 $1.62 81.00 6193-012-022 11144 ELM ST Residential 50.00 1 $1.62 81.00 6193-012-023 11140 ELM ST Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 134 of 156 358

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-012-024 11136 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-025 11130 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-026 11124 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-027 11120 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-028 11116 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-029 11110 ELM ST Commercial 50.00 1 $1.62 81.00 6193-012-030 11100 ELM ST Commercial 50.00 1 $1.62 81.00 6193-013-001 11101 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-002 11105 ATLANTIC AVE Commercial 25.06 2 $3.01 75.43 6193-013-003 11107 ATLANTIC AVE Commercial 25.06 2 $3.01 75.43 6193-013-004 11111 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-005 11115 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-007 11125 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-008 11129 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-009 11135 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-013-010 11135 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-013-011 11145 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-013-012 11151 ATLANTIC AVE Residential 50.09 2 $3.01 150.77 6193-013-014 11153 ATLANTIC AVE Residential 100.19 2 $3.01 301.57 6193-013-015 11163 ATLANTIC AVE Residential 25.06 2 $3.01 75.43 6193-013-016 11167 ATLANTIC AVE Residential 75.14 2 $3.01 226.17 6193-013-017 11199 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6193-013-018 11178 LINDEN ST Residential 55.11 1 $1.62 89.28 6193-013-019 11166 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-020 11160 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-021 11158 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-022 11152 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-023 11148 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-024 11144 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-025 11138 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-013-026 11132 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-027 11128 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-028 11124 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-029 11120 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-030 11114 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-031 11106 LINDEN ST Commercial 50.00 1 $1.62 81.00 6193-013-032 11100 LINDEN ST Residential 55.11 1 $1.62 89.28 6193-014-001 11201 ATLANTIC AVE Residential 80.00 2 $3.01 240.80 6193-014-002 11203 ATLANTIC AVE Residential 25.00 2 $3.01 75.25 6193-014-003 11211 ATLANTIC AVE Residential 25.00 2 $3.01 75.25 6193-014-004 11213 ATLANTIC AVE Residential 75.00 2 $3.01 225.75 6193-014-005 11219 ATLANTIC AVE Residential 150.00 2 $3.01 451.50 6193-014-006 11235 ATLANTIC AVE Residential 100.00 2 $3.01 301.00 6193-014-008 11232 LINDEN ST Residential 52.12 1 $1.62 84.43 6193-014-009 11228 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-010 11226 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-011 11222 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-012 11218 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-013 11216 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-014 11212 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-015 11208 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-016 11204 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-017 11200 LINDEN ST Residential 55.00 1 $1.62 89.10 6193-014-018 11236 LINDEN ST Residential 48.94 1 $1.62 79.28 6193-014-019 11240 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-020 11250 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-021 11254 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-014-022 11270 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-001 11201 LINDEN ST Residential 60.00 1 $1.62 97.20 6193-015-002 11207 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-003 11209 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-004 11211 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-005 11215 LINDEN ST Residential 50.42 1 $1.62 81.68 6193-015-007 11225 LINDEN ST Residential 50.86 1 $1.62 82.39 6193-015-008 11229 LINDEN ST Residential 50.23 1 $1.62 81.37 Willdan Financial Services Page 135 of 156 359

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-015-009 11233 LINDEN ST Residential 72.48 1 $1.62 117.42 6193-015-010 11250 ELM ST Residential 39.81 1 $1.62 64.49 6193-015-011 11246 ELM ST Residential 40.00 1 $1.62 64.80 6193-015-012 11242 ELM ST Residential 40.00 1 $1.62 64.80 6193-015-013 11238 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-016 11220 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-017 11218 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-018 11212 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-019 11206 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-020 11200 ELM ST Residential 60.00 1 $1.62 97.20 6193-015-021 11267 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-022 11271 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-015-023 11275 LINDEN ST Residential 55.36 1 $1.62 89.68 6193-015-024 4309 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-015-025 4307 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-015-026 4303 SANBORN AVE Residential 56.57 1 $1.62 91.64 6193-015-027 11258 ELM ST Residential 50.01 1 $1.62 81.02 6193-015-028 11254 ELM ST Residential 50.02 1 $1.62 81.03 6193-015-030 11234 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-031 11228 ELM ST Residential 50.00 1 $1.62 81.00 6193-015-032 11219 LINDEN ST Residential 50.81 1 $1.62 82.31 6193-015-033 11221 LINDEN ST Residential 51.94 1 $1.62 84.14 6193-016-001 11201 ELM ST Residential 50.00 1 $1.62 81.00 6193-016-002 11203 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-003 11205 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-004 11209 ELM ST Residential 50.00 1 $1.62 81.00 6193-016-005 11221 ELM ST Residential 60.00 1 $1.62 97.20 6193-016-006 11225 ELM ST Residential 60.00 1 $1.62 97.20 6193-016-007 11229 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-009 11237 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-010 11241 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-011 11245 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-012 11249 ELM ST Residential 40.00 1 $1.62 64.80 6193-016-013 11250 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-014 11246 PINE AVE Residential 39.07 1 $1.62 63.29 6193-016-015 11242 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-016 11238 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-017 11232 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-018 11228 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-019 11222 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-020 11220 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-022 11212 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-023 11208 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-024 11204 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-025 11200 PINE AVE Residential 50.00 1 $1.62 81.00 6193-016-026 11253 ELM ST Residential 50.00 1 $1.62 81.00 6193-016-027 11257 ELM ST Residential 50.00 1 $1.62 81.00 6193-016-028 4267 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-016-029 4263 SANBORN AVE Residential 49.09 1 $1.62 79.53 6193-016-030 4259 SANBORN AVE Residential 49.09 1 $1.62 79.53 6193-016-031 4255 SANBORN AVE Residential 49.09 1 $1.62 79.53 6193-016-032 4251 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-016-033 11258 PINE AVE Residential 50.00 1 $1.62 81.00 6193-016-034 11254 PINE AVE Residential 50.00 1 $1.62 81.00 6193-016-035 11216 PINE AVE Residential 40.00 1 $1.62 64.80 6193-016-036 11235 ELM ST Residential 40.00 1 $1.62 64.80 6193-017-001 11201 PINE AVE Residential 50.00 1 $1.62 81.00 6193-017-002 11205 PINE AVE Residential 50.00 1 $1.62 81.00 6193-017-003 11207 PINE AVE Residential 80.14 1 $1.62 129.83 6193-017-004 11219 PINE AVE Residential 45.00 1 $1.62 72.90 6193-017-005 11221 PINE AVE Residential 75.00 1 $1.62 121.50 6193-017-006 11229 PINE AVE Residential 40.00 1 $1.62 64.80 6193-017-007 11224 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-017-008 11220 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-017-009 11216 HARRIS AVE Residential 40.00 1 $1.62 64.80 Willdan Financial Services Page 136 of 156 360

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-017-010 11212 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-017-011 11208 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-017-012 11204 HARRIS AVE Residential 40.00 1 $1.62 64.80 6193-017-013 11200 HARRIS AVE Residential 50.00 1 $1.62 81.00 6193-018-001 4202 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-018-002 4204 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-018-003 4208 SANBORN AVE Residential 61.12 1 $1.62 99.01 6193-018-004 4212 SANBORN AVE Residential 56.00 1 $1.62 90.72 6193-018-005 4218 SANBORN AVE Residential 60.00 1 $1.62 97.20 6193-018-006 4222 SANBORN AVE Residential 58.10 1 $1.62 94.12 6193-018-007 11315 PINE AVE Residential 53.10 1 $1.62 86.02 6193-018-008 4223 SHIRLEY AVE Residential 50.00 1 $1.62 81.00 6193-018-009 4221 SHIRLEY AVE Residential 50.00 1 $1.62 81.00 6193-018-010 4217 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-018-011 4213 SHIRLEY AVE Residential 55.11 1 $1.62 89.28 6193-018-012 4209 SHIRLEY AVE Residential 75.00 1 $1.62 121.50 6193-018-014 4201 SHIRLEY AVE Residential 75.00 1 $1.62 121.50 6193-018-015 4252 SANBORN AVE Residential 60.00 1 $1.62 97.20 6193-018-016 4256 SANBORN AVE Residential 60.00 1 $1.62 97.20 6193-018-017 11312 PINE AVE Residential 62.12 1 $1.62 100.63 6193-018-018 11314 PINE AVE Residential 67.13 1 $1.62 108.75 6193-018-019 11316 PINE AVE Residential 62.12 1 $1.62 100.63 6193-018-020 4243 SHIRLEY AVE Residential 62.12 1 $1.62 100.63 6193-018-021 4251 SHIRLEY AVE Residential 50.00 1 $1.62 81.00 6193-018-022 4255 SHIRLEY AVE Residential 48.09 1 $1.62 77.91 6193-018-023 11329 ELM ST Residential 40.00 1 $1.62 64.80 6193-018-024 11325 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-025 11321 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-026 11317 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-027 11313 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-028 11309 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-029 11305 ELM ST Residential 50.00 1 $1.62 81.00 6193-018-030 4264 SANBORN AVE Residential 50.00 1 $1.62 81.00 6193-019-001 4302 SANBORN AVE Residential 55.11 1 $1.62 89.28 6193-019-002 4308 SANBORN AVE Residential 54.09 1 $1.62 87.63 6193-019-003 11308 ELM ST Residential 50.00 1 $1.62 81.00 6193-019-004 11312 ELM ST Residential 50.00 1 $1.62 81.00 6193-019-005 11316 ELM ST Residential 50.00 1 $1.62 81.00 6193-019-006 11320 ELM ST Residential 50.00 1 $1.62 81.00 6193-019-007 11324 ELM ST Residential 50.00 1 $1.62 81.00 6193-019-008 4301 SHIRLEY AVE Residential 57.11 1 $1.62 92.52 6193-019-009 4307 SHIRLEY AVE Residential 56.00 1 $1.62 90.72 6193-019-010 4311 SHIRLEY AVE Residential 56.00 1 $1.62 90.72 6193-019-011 4319 SHIRLEY AVE Residential 57.11 1 $1.62 92.52 6193-019-012 11327 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-019-013 11321 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-019-014 11317 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-019-015 11311 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-019-016 11309 LINDEN ST Residential 50.00 1 $1.62 81.00 6193-019-017 4312 SANBORN AVE Residential 54.09 1 $1.62 87.63 6193-019-018 4316 SANBORN AVE Residential 55.11 1 $1.62 89.28 6193-020-001 11300 LINDEN ST Residential 44.08 1 $1.62 71.41 6193-020-002 11304 LINDEN ST Residential 44.08 1 $1.62 71.41 6193-020-003 11312 LINDEN ST Residential 44.08 1 $1.62 71.41 6193-020-004 11314 LINDEN ST Commercial 44.08 1 $1.62 71.41 6193-020-005 11316 LINDEN ST Commercial 44.08 1 $1.62 71.41 6193-020-006 11320 LINDEN ST Commercial 46.08 1 $1.62 74.65 6193-020-007 11324 LINDEN ST Commercial 40.00 1 $1.62 64.80 6193-020-008 11328 LINDEN ST Commercial 46.08 1 $1.62 74.65 6193-020-009 11330 LINDEN ST Commercial 44.08 1 $1.62 71.41 6193-020-010 11336 LINDEN ST Commercial 44.08 1 $1.62 71.41 6193-020-011 11329 ATLANTIC AVE Commercial 49.09 2 $3.01 147.76 6193-020-012 11333 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6193-020-016 11317 ATLANTIC AVE Commercial 50.09 2 $3.01 150.77 6193-020-017 11315 ATLANTIC AVE Commercial 25.06 2 $3.01 75.43 Willdan Financial Services Page 137 of 156 361

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6193-020-018 11313 ATLANTIC AVE Commercial 45.07 2 $3.01 135.66 6193-020-019 11311 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6193-020-020 11311 ATLANTIC AVE Residential 25.06 2 $3.01 75.43 6193-020-021 11305 ATLANTIC AVE Residential 51.10 2 $3.01 153.81 6193-020-022 11303 ATLANTIC AVE Residential 27.06 2 $3.01 81.45 6193-020-023 11301 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6193-020-024 11325 ATLANTIC AVE Residential 53.10 2 $3.01 159.83 6193-020-025 11327 ATLANTIC AVE Residential 25.06 2 $3.01 75.43 6193-021-001 4333 MARTIN LUTHER KING JR BLVD Residential 35.00 1 $1.62 56.70 6193-021-002 4343 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-021-003 4351 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-021-004 4357 MARTIN LUTHER KING JR BLVD Commercial 25.00 1 $1.62 40.50 6193-021-005 4361 MARTIN LUTHER KING JR BLVD Commercial 38.00 1 $1.62 61.56 6193-021-006 4365 MARTIN LUTHER KING JR BLVD APT 000A Residential 37.00 1 $1.62 59.94 6193-021-008 4356 SHIRLEY AVE Residential 50.00 1 $1.62 81.00 6193-021-009 4360 SHIRLEY AVE Residential 50.00 1 $1.62 81.00 6193-021-010 11355 ATLANTIC AVE Residential 82.93 2 $3.01 249.62 6193-021-011 11369 ATLANTIC AVE Residential 49.99 2 $3.01 150.47 6193-021-012 11371 ATLANTIC AVE Residential 24.09 2 $3.01 72.51 6193-021-013 11375 ATLANTIC AVE Residential 106.49 2 $3.01 320.53 6193-021-014 4389 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-021-016 4385 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-021-017 4375 MARTIN LUTHER KING JR BLVD Residential 53.00 1 $1.62 85.86 6193-021-019 4304 SHIRLEY AVE Residential 46.00 1 $1.62 74.52 6193-021-020 4310 SHIRLEY AVE Residential 46.00 1 $1.62 74.52 6193-021-021 4316 SHIRLEY AVE Residential 46.00 1 $1.62 74.52 6193-021-022 4322 SHIRLEY AVE Residential 46.37 1 $1.62 75.12 6193-021-023 4352 SHIRLEY AVE Residential 53.02 1 $1.62 85.89 6193-021-024 11400 ELM ST Residential 50.08 1 $1.62 81.13 6193-022-001 4200 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-002 4206 SHIRLEY AVE Residential 67.13 1 $1.62 108.75 6193-022-003 4212 SHIRLEY AVE Residential 67.13 1 $1.62 108.75 6193-022-004 4220 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-005 4224 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-006 4228 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-007 4234 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-008 4240 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-009 4242 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-010 4246 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-011 4250 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-012 4254 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-013 4258 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-014 4260 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-015 4262 SHIRLEY AVE Residential 45.00 1 $1.62 72.90 6193-022-016 4264 SHIRLEY AVE Residential 65.12 1 $1.62 105.49 6193-022-017 4275 MARTIN LUTHER KING JR BLVD Residential 44.08 1 $1.62 71.41 6193-022-018 4271 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-019 4267 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-020 4263 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-021 4259 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-022 4255 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-022-023 4245 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-024 4241 MARTIN LUTHER KING JR BLVD Residential 75.00 1 $1.62 121.50 6193-022-025 4235 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6193-022-026 4229 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-022-027 4225 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-022-028 4221 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6193-022-029 4209 MARTIN LUTHER KING JR BLVD Commercial 125.23 2 $3.01 376.94 6193-022-030 4205 MARTIN LUTHER KING JR BLVD Commercial 25.06 1 $1.62 40.60 6193-022-031 4201 MARTIN LUTHER KING JR BLVD Commercial 50.00 1 $1.62 81.00 6194-001-004 10714 ATLANTIC AVE Commercial 50.07 1 $1.62 81.11 6194-001-009 10828 ATLANTIC AVE Commercial 30.72 2 $3.01 92.47 6194-001-010 10830 ATLANTIC AVE Commercial 92.22 2 $3.01 277.58 6194-001-039 10700 ATLANTIC AVE Commercial 105.00 2 $3.01 316.05 6194-001-046 10840 ATLANTIC AVE Commercial 45.48 2 $3.01 136.89 Willdan Financial Services Page 138 of 156 362

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-001-047 10850 ATLANTIC AVE Commercial 46.74 2 $3.01 140.69 6194-001-048 10820 ATLANTIC AVE Commercial 151.75 2 $3.01 456.77 6194-003-005 10876 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-003-006 10886 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-003-007 10894 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-003-008 10904 ATLANTIC AVE Commercial 65.12 2 $3.01 196.01 6194-003-036 10908 ATLANTIC AVE Commercial 80.14 2 $3.01 241.22 6194-003-037 10998 ATLANTIC AVE Commercial 129.23 2 $3.01 388.98 6194-003-040 10862 ATLANTIC AVE Commercial 120.21 2 $3.01 361.83 6194-004-001 5172 E IMPERIAL HWY Commercial 36.07 2 $3.01 108.57 6194-004-002 5170 E IMPERIAL HWY Commercial 30.00 2 $3.01 90.30 6194-004-003 5166 E IMPERIAL HWY Commercial 30.00 2 $3.01 90.30 6194-004-004 SITUS NOT AVAILABLE Commercial 30.00 2 $3.01 90.30 6194-004-006 5162 E IMPERIAL HWY Commercial 90.00 2 $3.01 270.90 6194-004-007 5148 E IMPERIAL HWY Commercial 60.00 2 $3.01 180.60 6194-004-008 5144 E IMPERIAL HWY Residential 30.00 2 $3.01 90.30 6194-004-009 5140 E IMPERIAL HWY Residential 30.00 2 $3.01 90.30 6194-004-010 5138 E IMPERIAL HWY Residential 30.00 2 $3.01 90.30 6194-004-012 5130 E IMPERIAL HWY Residential 90.00 2 $3.01 270.90 6194-004-013 5124 E IMPERIAL HWY Residential 60.00 2 $3.01 180.60 6194-004-014 5118 E IMPERIAL HWY Residential 30.00 2 $3.01 90.30 6194-004-016 5112 E IMPERIAL HWY Residential 54.98 2 $3.01 165.49 6194-004-020 10915 DUNCAN AVE Residential 45.66 1 $1.62 73.97 6194-004-021 5179 LOS FLORES BLVD Residential 58.00 1 $1.62 93.96 6194-004-022 5175 LOS FLORES BLVD Residential 60.00 1 $1.62 97.20 6194-004-023 5167 LOS FLORES BLVD Residential 60.00 1 $1.62 97.20 6194-004-024 5165 LOS FLORES BLVD Residential 30.00 1 $1.62 48.60 6194-004-025 5161 LOS FLORES BLVD Commercial 30.00 1 $1.62 48.60 6194-004-026 5159 LOS FLORES BLVD Commercial 45.00 1 $1.62 72.90 6194-004-027 5151 LOS FLORES BLVD Commercial 45.00 1 $1.62 72.90 6194-004-028 5149 LOS FLORES BLVD Commercial 30.00 1 $1.62 48.60 6194-004-029 5147 LOS FLORES BLVD Residential 30.00 1 $1.62 48.60 6194-004-030 5143 LOS FLORES BLVD Residential 30.00 1 $1.62 48.60 6194-004-031 5137 LOS FLORES BLVD Residential 60.00 1 $1.62 97.20 6194-004-037 11000 ATLANTIC AVE Residential 113.86 2 $3.01 342.72 6194-004-041 SITUS NOT AVAILABLE Residential 202.00 2 $3.01 608.02 6194-004-042 11004 ATLANTIC AVE Residential 125.17 2 $3.01 376.76 6194-005-001 5200 E IMPERIAL HWY Residential 100.00 2 $3.01 301.00 6194-005-002 10914 DUNCAN AVE Residential 39.64 1 $1.62 64.22 6194-005-004 10920 DUNCAN AVE Residential 64.48 1 $1.62 104.46 6194-005-005 10932 DUNCAN AVE Residential 68.76 1 $1.62 111.39 6194-005-006 10940 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-007 10944 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-008 10950 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-009 10956 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-010 10960 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-011 10966 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-012 10970 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-013 10974 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-005-014 10978 DUNCAN AVE Residential 25.00 1 $1.62 40.50 6194-005-015 10984 DUNCAN AVE Residential 75.00 1 $1.62 121.50 6194-005-016 10914 WRIGHT RD Residential 48.62 1 $1.62 78.76 6194-005-017 10917 WRIGHT RD Residential 46.09 1 $1.62 74.67 6194-005-018 10923 WRIGHT RD Residential 49.90 1 $1.62 80.84 6194-005-019 10929 WRIGHT RD Residential 55.51 1 $1.62 89.93 6194-005-020 10933 WRIGHT RD Residential 64.45 1 $1.62 104.41 6194-005-021 10945 WRIGHT RD Residential 108.25 1 $1.62 175.37 6194-005-022 10965 WRIGHT RD Residential 95.26 1 $1.62 154.32 6194-005-023 10971 WRIGHT RD Residential 45.00 1 $1.62 72.90 6194-005-024 10969 WRIGHT RD Residential 57.05 1 $1.62 92.42 6194-005-025 10975 WRIGHT RD Residential 40.00 1 $1.62 64.80 6194-005-026 10977 WRIGHT RD Residential 90.00 1 $1.62 145.80 6194-005-027 10987 WRIGHT RD Residential 90.00 1 $1.62 145.80 6194-006-001 11000 DUNCAN AVE Residential 84.16 1 $1.62 136.34 6194-006-002 11010 DUNCAN AVE Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 139 of 156 363

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-006-003 11014 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-004 11020 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-005 11024 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-006 11030 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-007 11036 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-008 11042 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-009 11044 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-010 11048 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-006-011 5216 BORSON AVE Residential 80.14 1 $1.62 129.83 6194-006-012 11009 WRIGHT RD Residential 103.19 1 $1.62 167.17 6194-006-013 11017 LOUISE AVE Residential 85.15 1 $1.62 137.94 6194-006-014 11027 LOUISE AVE Residential 85.15 1 $1.62 137.94 6194-006-015 11031 LOUISE AVE Residential 100.19 1 $1.62 162.31 6194-006-016 11043 LOUISE AVE Residential 100.19 1 $1.62 162.31 6194-006-017 11051 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-006-018 11055 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-006-019 5255 ELMWOOD AVE Residential 65.12 1 $1.62 105.49 6194-006-020 5243 ELMWOOD AVE Residential 65.12 1 $1.62 105.49 6194-006-021 5237 ELMWOOD AVE Residential 50.00 1 $1.62 81.00 6194-006-022 5233 ELMWOOD AVE Residential 49.09 1 $1.62 79.53 6194-006-024 5221 ELMWOOD AVE Residential 100.19 1 $1.62 162.31 6194-006-026 5227 ELMWOOD AVE. 1 Residential 50.00 1 $1.62 81.00 6194-006-027 5227 ELMWOOD AVE. 2 Residential 0.00 1 $1.62 0.00 6194-006-028 5227 ELMWOOD AVE. 3 Residential 0.00 1 $1.62 0.00 6194-007-001 11000 POPE AVE Residential 60.00 1 $1.62 97.20 6194-007-003 11010 POPE AVE Residential 60.00 1 $1.62 97.20 6194-007-007 11022 POPE AVE Residential 60.00 1 $1.62 97.20 6194-007-009 11034 POPE AVE Residential 30.00 1 $1.62 48.60 6194-007-010 11038 POPE AVE Residential 30.00 1 $1.62 48.60 6194-007-011 11040 POPE AVE Residential 45.00 1 $1.62 72.90 6194-007-012 11048 POPE AVE Residential 45.00 1 $1.62 72.90 6194-007-013 5161 ELMWOOD AVE Residential 60.00 1 $1.62 97.20 6194-007-017 11041 DUNCAN AVE Residential 30.00 1 $1.62 48.60 6194-007-018 11039 DUNCAN AVE Residential 30.00 1 $1.62 48.60 6194-007-020 11035 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-007-021 11029 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-007-023 11027 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-007-024 11021 DUNCAN AVE Residential 30.00 1 $1.62 48.60 6194-007-026 11013 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-007-027 11011 DUNCAN AVE Residential 30.00 1 $1.62 48.60 6194-007-028 11007 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-007-029 11001 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-007-030 11026 POPE AVE Residential 40.00 1 $1.62 64.80 6194-007-031 11032 POPE AVE Residential 35.00 1 $1.62 56.70 6194-007-033 11045 DUNCAN AVE Residential 52.50 1 $1.62 85.05 6194-007-034 11051 DUNCAN AVE Residential 67.50 1 $1.62 109.35 6194-007-035 11016 POPE AVE Residential 37.52 1 $1.62 60.78 6194-007-036 11018 POPE AVE Residential 37.51 1 $1.62 60.77 6194-008-001 5174 LOS FLORES BLVD Residential 89.16 1 $1.62 144.44 6194-008-002 10940 POPE AVE Residential 45.00 1 $1.62 72.90 6194-008-003 10944 POPE AVE Residential 45.00 1 $1.62 72.90 6194-008-004 10948 POPE AVE Residential 30.06 1 $1.62 48.70 6194-008-005 10952 POPE AVE Residential 30.06 1 $1.62 48.70 6194-008-006 10954 POPE AVE Residential 75.00 1 $1.62 121.50 6194-008-007 10964 POPE AVE Residential 60.00 1 $1.62 97.20 6194-008-009 10968 POPE AVE Residential 45.00 1 $1.62 72.90 6194-008-010 10972 POPE AVE Residential 30.06 1 $1.62 48.70 6194-008-011 10976 POPE AVE Residential 46.08 1 $1.62 74.65 6194-008-012 10982 POPE AVE Residential 44.08 1 $1.62 71.41 6194-008-013 10991 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-008-014 10985 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-008-015 10983 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-008-016 10979 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-008-017 10975 DUNCAN AVE Residential 53.10 1 $1.62 86.02 6194-008-018 10969 DUNCAN AVE Residential 37.07 1 $1.62 60.05 Willdan Financial Services Page 140 of 156 364

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-008-019 10965 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-008-021 10963 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-008-022 10955 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-008-025 10943 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-008-026 10935 DUNCAN AVE Residential 63.12 1 $1.62 102.25 6194-008-027 10951 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-008-028 10949 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-009-001 10932 VIRGINIA AVE Residential 75.00 1 $1.62 121.50 6194-009-003 10936 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-009-004 10940 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-009-005 10946 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-009-006 10948 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-009-007 10954 VIRGINIA AVE Residential 30.00 1 $1.62 48.60 6194-009-008 10958 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-009-009 10956 VIRGINIA AVE Residential 30.00 1 $1.62 48.60 6194-009-010 10964 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-009-012 10983 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-013 10981 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-015 10975 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-016 10971 POPE AVE Residential 60.00 1 $1.62 97.20 6194-009-017 10965 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-018 10963 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-019 10959 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-020 10955 POPE AVE Residential 30.00 1 $1.62 48.60 6194-009-021 10949 POPE AVE Residential 60.00 1 $1.62 97.20 6194-009-022 10943 POPE AVE Residential 60.00 1 $1.62 97.20 6194-009-023 5154 LOS FLORES BLVD Residential 38.25 1 $1.62 61.97 6194-009-024 10977 POPE AVE Residential 30.00 1 $1.62 48.60 6194-010-001 11002 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-010-003 11004 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-010-004 11008 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-010-005 11012 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-010-006 11016 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-010-007 11018 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-010-008 11022 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-010-009 11030 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-010-010 11034 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-010-011 11040 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-010-012 11044 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-010-013 5139 ELMWOOD AVE Residential 60.00 1 $1.62 97.20 6194-010-014 11051 POPE AVE Residential 60.00 1 $1.62 97.20 6194-010-015 11047 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-016 11039 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-017 11035 POPE AVE Residential 30.06 1 $1.62 48.70 6194-010-018 11031 POPE AVE Commercial 30.06 1 $1.62 48.70 6194-010-019 11027 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-020 11021 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-021 11015 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-022 11007 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-010-023 11001 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-011-001 11020 ATLANTIC AVE Commercial 121.22 2 $3.01 364.87 6194-011-002 11030 ATLANTIC AVE Commercial 60.12 2 $3.01 180.96 6194-011-003 11032 ATLANTIC AVE Residential 60.00 1 $1.62 97.20 6194-011-004 11034 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-011-005 11036 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-011-006 11038 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-011-007 SITUS NOT AVAILABLE Commercial 30.06 2 $3.01 90.48 6194-011-008 11042 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-011-010 11046 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-011-011 11048 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-011-012 11050 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-011-013 11050 ATLANTIC AVE Residential 60.00 1 $1.62 97.20 6194-011-014 11054 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-011-015 11070 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-011-016 11080 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 Willdan Financial Services Page 141 of 156 365

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-011-017 11090 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-011-021 11051 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-011-022 11049 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-011-023 11043 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-011-024 11037 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-011-025 11035 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-011-026 11029 VIRGINIA AVE Residential 44.08 1 $1.62 71.41 6194-011-027 11023 VIRGINIA AVE Residential 46.08 1 $1.62 74.65 6194-011-028 11021 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-011-029 11017 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-011-030 11011 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-011-031 11007 VIRGINIA AVE Commercial 30.06 1 $1.62 48.70 6194-011-032 11005 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-011-033 10965 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-011-034 10961 VIRGINIA AVE Commercial 40.00 1 $1.62 64.80 6194-011-035 10957 VIRGINIA AVE Commercial 40.00 1 $1.62 64.80 6194-011-036 10953 VIRGINIA AVE Commercial 40.00 1 $1.62 64.80 6194-011-037 10949 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-011-039 10943 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-011-040 10941 VIRGINIA AVE Commercial 54.09 1 $1.62 87.63 6194-011-041 11098 ATLANTIC AVE Commercial 89.11 2 $3.01 268.22 6194-012-001 11102 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-012-002 11106 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-012-003 11110 ATLANTIC AVE Commercial 60.12 2 $3.01 180.96 6194-012-006 11122 ATLANTIC AVE Commercial 60.12 2 $3.01 180.96 6194-012-007 SITUS NOT AVAILABLE Residential 30.06 2 $3.01 90.48 6194-012-008 11128 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-012-009 11134 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-012-010 11136 ATLANTIC AVE Residential 60.00 2 $3.01 180.60 6194-012-011 11144 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-012-015 11164 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-012-016 11170 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-012-017 11174 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-012-018 11190 ATLANTIC AVE Residential 90.17 2 $3.01 271.41 6194-012-019 11175 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-020 11171 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-021 11165 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-022 11155 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-012-023 11149 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-012-024 11143 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-025 11137 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-026 11135 VIRGINIA AVE Residential 90.17 1 $1.62 146.08 6194-012-027 11121 VIRGINIA AVE Residential 90.17 1 $1.62 146.08 6194-012-028 11115 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-029 11107 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-030 11101 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-012-031 11148 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-012-032 11120 ATLANTIC AVE Residential 78.70 2 $3.01 236.89 6194-013-001 11102 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-002 11106 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-013-003 11110 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-013-004 11116 VIRGINIA AVE Residential 44.08 1 $1.62 71.41 6194-013-005 11120 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-006 11128 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-007 11130 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-013-008 11136 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-009 11140 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-013-010 11144 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-011 11150 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-013-012 11154 VIRGINIA AVE Residential 40.00 1 $1.62 64.80 6194-013-013 11158 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-013-014 11164 VIRGINIA AVE Residential 65.12 1 $1.62 105.49 6194-013-016 11176 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-013-017 11175 POPE AVE Residential 60.00 1 $1.62 97.20 6194-013-018 11171 POPE AVE Residential 60.00 1 $1.62 97.20 Willdan Financial Services Page 142 of 156 366

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-013-019 11165 POPE AVE Residential 75.00 1 $1.62 121.50 6194-013-021 11153 POPE AVE Residential 75.00 1 $1.62 121.50 6194-013-022 11147 POPE AVE Residential 30.06 1 $1.62 48.70 6194-013-023 SITUS NOT AVAILABLE Residential 30.06 1 $1.62 48.70 6194-013-024 11143 POPE AVE Residential 30.06 1 $1.62 48.70 6194-013-025 11141 POPE AVE Residential 30.06 1 $1.62 48.70 6194-013-026 11137 POPE AVE Residential 45.00 1 $1.62 72.90 6194-013-027 11129 POPE AVE Residential 60.00 1 $1.62 97.20 6194-013-028 11125 POPE AVE Residential 60.00 1 $1.62 97.20 6194-013-029 11119 POPE AVE Residential 60.00 1 $1.62 97.20 6194-013-030 11111 POPE AVE Residential 60.00 1 $1.62 97.20 6194-013-031 11107 POPE AVE Residential 45.00 1 $1.62 72.90 6194-013-032 5142 ELMWOOD AVE Residential 60.00 1 $1.62 97.20 6194-013-033 11170 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-013-034 11172 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-014-001 11100 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-002 11108 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-003 11116 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-004 11120 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-005 11128 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-006 11132 POPE AVE Residential 75.00 1 $1.62 121.50 6194-014-007 11138 POPE AVE Residential 45.00 1 $1.62 72.90 6194-014-008 11146 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-009 11152 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-010 11158 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-011 11162 POPE AVE Residential 60.00 1 $1.62 97.20 6194-014-012 11168 POPE AVE Residential 30.06 1 $1.62 48.70 6194-014-013 11170 POPE AVE Residential 40.00 1 $1.62 64.80 6194-014-014 11176 POPE AVE Residential 50.00 1 $1.62 81.00 6194-014-015 11177 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-017 11161 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-014-018 11159 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-014-019 11151 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-014-020 11147 DUNCAN AVE Residential 74.14 1 $1.62 120.11 6194-014-021 11141 DUNCAN AVE Residential 46.08 1 $1.62 74.65 6194-014-022 11135 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-023 11129 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-024 11127 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-025 11119 DUNCAN AVE Residential 44.08 1 $1.62 71.41 6194-014-026 11115 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-014-027 11107 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-028 11101 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-014-029 11169 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-014-030 11167 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-015-002 5212 ELMWOOD AVE Residential 55.11 1 $1.62 89.28 6194-015-005 11118 DUNCAN AVE Residential 85.15 1 $1.62 137.94 6194-015-006 11126 DUNCAN AVE Residential 55.11 1 $1.62 89.28 6194-015-007 11132 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-015-008 11136 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-015-011 11150 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-015-012 11158 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-015-015 11170 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-015-017 5221 BEECHWOOD AVE Residential 110.21 1 $1.62 178.54 6194-015-018 5229 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-015-019 5235 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-015-020 5241 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-015-021 11177 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-015-022 11171 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-015-023 11165 LOUISE AVE Residential 70.00 1 $1.62 113.40 6194-015-024 11159 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-025 11151 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-026 11149 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-027 11143 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-028 11137 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-029 11131 LOUISE AVE Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 143 of 156 367

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-015-030 11127 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-015-031 11123 LOUISE AVE Residential 55.11 1 $1.62 89.28 6194-015-032 11117 LOUISE AVE Residential 55.11 1 $1.62 89.28 6194-015-033 5228 ELMWOOD AVE Residential 46.08 1 $1.62 74.65 6194-015-034 5232 ELMWOOD AVE Residential 45.00 1 $1.62 72.90 6194-015-035 5236 ELMWOOD AVE Residential 45.00 1 $1.62 72.90 6194-015-036 11111 LOUISE AVE Residential 55.11 1 $1.62 89.28 6194-015-037 11105 LOUISE AVE Residential 55.11 1 $1.62 89.28 6194-015-038 5215 BEECHWOOD AVE Residential 58.10 1 $1.62 94.12 6194-015-039 11174 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-015-044 11108 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-015-045 11106 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-015-046 5214 ELMWOOD AVE Residential 67.13 1 $1.62 108.75 6194-015-047 5216 ELMWOOD AVE Residential 54.09 1 $1.62 87.63 6194-015-048 11140 DUNCAN AVE Residential 99.01 1 $1.62 160.40 6194-015-051 11160 DUNCAN AVE Residential 80.00 1 $1.62 129.60 6194-016-028 11266 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-016-029 11276 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-016-030 5225 SANBORN AVE Residential 60.00 1 $1.62 97.20 6194-016-031 5227 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-016-032 5231 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-016-033 5235 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-016-034 11275 LOUISE AVE Residential 53.00 1 $1.62 85.86 6194-016-035 11269 LOUISE AVE Residential 47.00 1 $1.62 76.14 6194-016-039 11265 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-016-040 11252 DUNCAN AVE Residential 33.35 1 $1.62 54.03 6194-016-041 11254 DUNCAN AVE Residential 34.04 1 $1.62 55.14 6194-016-042 11256 DUNCAN AVE Residential 33.43 1 $1.62 54.16 6194-016-043 11258 DUNCAN AVE Residential 34.04 1 $1.62 55.14 6194-016-044 11260 DUNCAN AVE Residential 33.43 1 $1.62 54.16 6194-016-045 11262 DUNCAN AVE Residential 34.02 1 $1.62 55.11 6194-017-004 11218 POPE AVE Residential 45.00 1 $1.62 72.90 6194-017-005 11224 POPE AVE Residential 45.00 1 $1.62 72.90 6194-017-006 11230 POPE AVE Residential 60.00 1 $1.62 97.20 6194-017-007 11236 POPE AVE Residential 60.00 1 $1.62 97.20 6194-017-008 11240 POPE AVE Residential 75.00 1 $1.62 121.50 6194-017-009 11248 POPE AVE Residential 45.00 1 $1.62 72.90 6194-017-010 11252 POPE AVE Residential 30.06 1 $1.62 48.70 6194-017-011 11254 POPE AVE Residential 60.00 1 $1.62 97.20 6194-017-012 11260 POPE AVE Residential 45.00 1 $1.62 72.90 6194-017-013 11268 POPE AVE Residential 75.00 1 $1.62 121.50 6194-017-014 11274 POPE AVE Residential 60.00 1 $1.62 97.20 6194-017-015 11275 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-016 11267 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-017 11263 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-018 11255 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-017-019 11251 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-017-020 11247 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-021 11245 DUNCAN AVE Commercial 45.00 1 $1.62 72.90 6194-017-022 11235 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-023 11231 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-017-024 11227 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-025 11223 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-017-026 11221 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-017-027 11217 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-028 11209 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-029 11201 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-017-030 11200 POPE AVE Residential 100.19 2 $3.01 301.57 6194-018-001 5138 BEECHWOOD AVE Residential 60.00 1 $1.62 97.20 6194-018-003 11208 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-004 11216 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-005 11220 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-006 11226 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-007 11232 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-008 11240 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 Willdan Financial Services Page 144 of 156 368

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-018-009 11246 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-010 11250 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-011 11256 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-018-012 11262 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-018-013 11264 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-018-014 11268 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-018-015 11276 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-018-016 11279 POPE AVE Residential 60.00 1 $1.62 97.20 6194-018-017 11267 POPE AVE Residential 75.00 1 $1.62 121.50 6194-018-018 11259 POPE AVE Residential 75.00 1 $1.62 121.50 6194-018-019 11253 POPE AVE Residential 45.00 1 $1.62 72.90 6194-018-020 11249 POPE AVE Commercial 45.00 1 $1.62 72.90 6194-018-021 11245 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-018-022 11241 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-018-023 11233 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-018-026 11213 POPE AVE Commercial 45.00 1 $1.62 72.90 6194-018-027 11209 POPE AVE Commercial 45.00 1 $1.62 72.90 6194-018-028 11203 POPE AVE Commercial 60.00 1 $1.62 97.20 6194-018-031 11219 POPE AVE Commercial 95.18 1 $1.62 154.19 6194-018-032 11229 POPE AVE Commercial 55.11 1 $1.62 89.28 6194-019-001 11200 ATLANTIC AVE Commercial 60.12 2 $3.01 180.96 6194-019-002 11204 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-019-003 11206 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-019-008 11228 ATLANTIC AVE Commercial 30.06 2 $3.01 90.48 6194-019-009 SITUS NOT AVAILABLE Residential 30.06 2 $3.01 90.48 6194-019-010 11232 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-019-011 11234 ATLANTIC AVE Residential 90.17 2 $3.01 271.41 6194-019-012 11244 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-019-013 11254 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-019-014 11256 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-019-015 11264 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-019-016 11266 ATLANTIC AVE Residential 30.06 2 $3.01 90.48 6194-019-017 11278 ATLANTIC AVE Residential 60.12 2 $3.01 180.96 6194-019-018 11275 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-019-019 11271 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-019-020 11267 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-019-021 11261 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-019-022 11259 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-019-023 11253 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-019-024 11251 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-019-025 11245 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-019-026 11241 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-019-028 11233 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-019-029 11231 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-019-030 11223 VIRGINIA AVE Commercial 30.06 1 $1.62 48.70 6194-019-031 11227 VIRGINIA AVE Commercial 30.06 1 $1.62 48.70 6194-019-032 11219 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-019-034 11213 VIRGINIA AVE Commercial 45.00 1 $1.62 72.90 6194-019-035 11209 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-019-036 11201 VIRGINIA AVE Commercial 60.00 1 $1.62 97.20 6194-019-039 11214 ATLANTIC AVE Commercial 188.22 2 $3.01 566.54 6194-019-040 11212 ATLANTIC AVE Commercial 95.25 2 $3.01 286.70 6194-020-005 11326 ATLANTIC AVE Residential 30.00 2 $3.01 90.30 6194-020-006 11328 ATLANTIC AVE Residential 60.00 2 $3.01 180.60 6194-020-007 11334 ATLANTIC AVE Residential 30.00 2 $3.01 90.30 6194-020-008 11336 ATLANTIC AVE Residential 30.00 2 $3.01 90.30 6194-020-009 11338 ATLANTIC AVE Residential 30.00 2 $3.01 90.30 6194-020-010 11354 ATLANTIC AVE Residential 60.00 2 $3.01 180.60 6194-020-011 11374 ATLANTIC AVE Residential 90.00 2 $3.01 270.90 6194-020-012 11378 ATLANTIC AVE Residential 30.00 2 $3.01 90.30 6194-020-013 11390 ATLANTIC AVE Residential 85.00 2 $3.01 255.85 6194-020-014 5115 MARTIN LUTHER KING JR BLVD Residential 55.00 1 $1.62 89.10 6194-020-015 11367 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-016 11363 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-017 11359 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 Willdan Financial Services Page 145 of 156 369

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-020-018 11353 VIRGINIA AVE Residential 30.00 1 $1.62 48.60 6194-020-019 11349 VIRGINIA AVE Residential 30.00 1 $1.62 48.60 6194-020-020 11347 VIRGINIA AVE Commercial 30.00 1 $1.62 48.60 6194-020-021 11345 VIRGINIA AVE Residential 30.00 1 $1.62 48.60 6194-020-022 11341 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-023 11333 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-024 11325 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-025 11323 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-026 11315 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-027 11307 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-028 11301 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-020-030 11316 ATLANTIC AVE Residential 180.06 2 $3.01 541.98 6194-020-031 11300 ATLANTIC AVE Residential 150.00 1 $1.62 243.00 6194-021-001 11302 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-002 11308 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-021-003 11312 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-004 11318 VIRGINIA AVE Residential 45.00 1 $1.62 72.90 6194-021-007 11332 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-008 11340 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-009 11342 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-010 11348 VIRGINIA AVE Residential 40.00 1 $1.62 64.80 6194-021-011 11352 VIRGINIA AVE Residential 30.06 1 $1.62 48.70 6194-021-012 11356 VIRGINIA AVE Residential 40.00 1 $1.62 64.80 6194-021-013 11364 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-014 11368 VIRGINIA AVE Residential 60.00 1 $1.62 97.20 6194-021-015 11376 VIRGINIA AVE Residential 55.11 1 $1.62 89.28 6194-021-016 5145 MARTIN LUTHER KING JR BLVD Residential 55.11 1 $1.62 89.28 6194-021-017 11371 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-018 11367 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-019 11357 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-020 11351 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-021 11345 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-022 11339 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-023 11333 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-024 11327 POPE AVE Residential 45.00 1 $1.62 72.90 6194-021-025 11325 POPE AVE Residential 45.00 1 $1.62 72.90 6194-021-026 11319 POPE AVE Residential 45.00 1 $1.62 72.90 6194-021-027 11313 POPE AVE Residential 45.00 1 $1.62 72.90 6194-021-028 11309 POPE AVE Residential 60.00 1 $1.62 97.20 6194-021-029 5144 SANBORN AVE Residential 60.00 1 $1.62 97.20 6194-021-030 11322 VIRGINIA AVE Residential 32.06 1 $1.62 51.94 6194-021-031 11328 VIRGINIA AVE Residential 59.41 1 $1.62 96.24 6194-022-001 11300 POPE AVE Residential 60.00 1 $1.62 97.20 6194-022-002 11310 POPE AVE Residential 75.00 1 $1.62 121.50 6194-022-003 11316 POPE AVE Residential 60.00 1 $1.62 97.20 6194-022-004 11322 POPE AVE Residential 75.00 1 $1.62 121.50 6194-022-005 11328 POPE AVE Residential 75.00 1 $1.62 121.50 6194-022-006 11336 POPE AVE Residential 45.00 1 $1.62 72.90 6194-022-007 11340 POPE AVE Residential 60.00 1 $1.62 97.20 6194-022-008 11346 POPE AVE Residential 90.17 1 $1.62 146.08 6194-022-009 11356 POPE AVE Residential 59.41 1 $1.62 96.24 6194-022-010 11362 POPE AVE Residential 35.07 1 $1.62 56.81 6194-022-011 SITUS NOT AVAILABLE Residential 25.06 1 $1.62 40.60 6194-022-012 5161 MARTIN LUTHER KING JR BLVD Residential 57.11 1 $1.62 92.52 6194-022-013 5165 MARTIN LUTHER KING JR BLVD Residential 57.11 1 $1.62 92.52 6194-022-014 5171 MARTIN LUTHER KING JR BLVD Residential 55.11 1 $1.62 89.28 6194-022-015 11371 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-022-016 11367 DUNCAN AVE Residential 30.06 1 $1.62 48.70 6194-022-017 11365 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-022-018 11359 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-022-019 11351 DUNCAN AVE Residential 90.17 1 $1.62 146.08 6194-022-020 11341 DUNCAN AVE Residential 90.17 1 $1.62 146.08 6194-022-021 11335 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-022-022 11329 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-022-023 11325 DUNCAN AVE Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 146 of 156 370

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-022-024 11319 DUNCAN AVE Residential 40.00 1 $1.62 64.80 6194-022-025 11315 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-022-026 11307 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-022-027 11303 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-023-001 11304 DUNCAN AVE Residential 65.12 1 $1.62 105.49 6194-023-002 11308 DUNCAN AVE Residential 45.00 1 $1.62 72.90 6194-023-004 5222 SANBORN AVE Residential 60.00 1 $1.62 97.20 6194-023-006 11312 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-023-007 11316 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-023-008 11324 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-023-009 11330 DUNCAN AVE Residential 70.00 1 $1.62 113.40 6194-023-010 11338 DUNCAN AVE Residential 75.00 1 $1.62 121.50 6194-023-011 11346 DUNCAN AVE Residential 75.00 1 $1.62 121.50 6194-023-012 11350 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-023-013 11356 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-023-014 11364 DUNCAN AVE Residential 60.00 1 $1.62 97.20 6194-023-015 11368 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-023-016 11376 DUNCAN AVE Residential 50.00 1 $1.62 81.00 6194-023-017 5217 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-018 5225 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-019 5229 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-020 5233 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-021 5237 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-022 5241 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-023 5251 MARTIN LUTHER KING JR BLVD Residential 50.00 1 $1.62 81.00 6194-023-024 11365 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-023-027 11353 LOUISE AVE Residential 70.00 1 $1.62 113.40 6194-023-028 11347 LOUISE AVE Residential 75.00 1 $1.62 121.50 6194-023-031 11327 LOUISE AVE Residential 65.12 1 $1.62 105.49 6194-023-032 11323 LOUISE AVE Residential 70.00 1 $1.62 113.40 6194-023-035 5228 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-023-036 5232 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-023-037 5238 SANBORN AVE Residential 50.00 1 $1.62 81.00 6194-023-038 11309 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-023-039 11303 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-023-040 11317 LOUISE AVE Residential 45.00 1 $1.62 72.90 6194-023-041 11311 LOUISE AVE Residential 45.00 1 $1.62 72.90 6194-023-042 11361 LOUISE AVE Residential 55.11 1 $1.62 89.28 6194-023-043 11339 LOUISE AVE Residential 99.22 1 $1.62 160.74 6194-023-044 5216 SANBORN AVE Residential 59.41 1 $1.62 96.24 6194-024-001 5303 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-002 5309 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-003 5311 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-004 5317 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-005 5323 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-006 5329 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-007 5331 CENTURY LN Residential 31.07 1 $1.62 50.33 6194-024-008 5335 CENTURY LN Residential 50.00 1 $1.62 81.00 6194-024-009 11367 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-024-010 11363 WRIGHT RD Residential 40.00 1 $1.62 64.80 6194-024-011 5319 CENTURY LN Residential 59.11 1 $1.62 95.76 6194-024-012 5313 CENTURY LN Residential 59.11 1 $1.62 95.76 6194-024-013 11362 LOUISE AVE Residential 45.00 1 $1.62 72.90 6194-024-014 11356 LOUISE AVE Residential 45.00 1 $1.62 72.90 6194-024-015 11352 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-024-017 11357 WRIGHT RD APT 000A Residential 40.00 1 $1.62 64.80 6194-024-019 11342 LOUISE AVE Residential 80.14 1 $1.62 129.83 6194-024-020 11345 WRIGHT RD Residential 80.14 1 $1.62 129.83 6194-024-021 11339 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-024-022 11336 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-024-023 11333 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-024-024 11332 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-024-025 11324 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-024-026 11327 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-024-027 11323 WRIGHT RD Residential 60.00 1 $1.62 97.20 Willdan Financial Services Page 147 of 156 371

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-024-028 11316 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-024-029 11353 WRIGHT RD Residential 40.00 1 $1.62 64.80 6194-024-030 11350 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-025-001 11314 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-025-002 11317 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-025-003 11311 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-025-004 11306 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-025-005 11304 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-025-006 11300 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-025-007 11307 WRIGHT RD Residential 80.14 1 $1.62 129.83 6194-025-009 11276 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-025-011 11267 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-025-012 11260 LOUISE AVE Residential 100.19 1 $1.62 162.31 6194-025-014 11259 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-025-015 11256 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-025-016 11252 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-025-017 11251 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-025-018 11270 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-025-019 11271 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-025-020 11263 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-025-021 11279 WRIGHT RD Residential 59.41 1 $1.62 96.24 6194-026-001 11240 LOUISE AVE Residential 80.00 1 $1.62 129.60 6194-026-002 11241 WRIGHT RD Residential 80.00 1 $1.62 129.60 6194-026-003 11237 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-026-004 11236 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-026-005 11230 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-026-006 11229 WRIGHT RD Residential 60.00 1 $1.62 97.20 6194-026-007 11221 WRIGHT RD Residential 70.00 1 $1.62 113.40 6194-026-008 11220 LOUISE AVE Residential 70.00 1 $1.62 113.40 6194-026-009 11218 LOUISE AVE Residential 55.00 1 $1.62 89.10 6194-026-010 11217 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-026-011 11211 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-026-012 11210 LOUISE AVE Residential 45.00 1 $1.62 72.90 6194-026-013 11208 LOUISE AVE Residential 40.00 1 $1.62 64.80 6194-026-014 11200 LOUISE AVE Residential 60.00 1 $1.62 97.20 6194-026-015 5316 BEECHWOOD AVE Residential 61.12 1 $1.62 99.01 6194-026-016 5328 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-026-018 11205 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-026-019 11207 WRIGHT RD 1 Residential 54.07 1 $1.62 87.59 6194-026-020 11207 WRIGHT RD 2 Residential 44.00 1 $1.62 71.28 6194-026-021 11207 WRIGHT RD 3 Residential 44.00 1 $1.62 71.28 6194-026-022 11207 WRIGHT RD 4 Residential 54.03 1 $1.62 87.53 6194-027-001 5333 BEECHWOOD AVE Residential 75.00 1 $1.62 121.50 6194-027-002 5327 BEECHWOOD AVE Residential 45.00 1 $1.62 72.90 6194-027-003 5321 BEECHWOOD AVE Residential 56.00 1 $1.62 90.72 6194-027-004 5317 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-027-005 5313 BEECHWOOD AVE Residential 50.00 1 $1.62 81.00 6194-027-006 11176 LOUISE AVE Residential 46.08 1 $1.62 74.65 6194-027-007 11172 LOUISE AVE Residential 54.09 1 $1.62 87.63 6194-027-008 11168 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-009 11160 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-010 11165 WRIGHT RD Residential 110.00 1 $1.62 178.20 6194-027-011 11159 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-012 11153 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-013 11156 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-014 11152 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-017 11143 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-019 11133 WRIGHT RD Commercial 50.00 1 $1.62 81.00 6194-027-022 11129 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-023 11123 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-024 11119 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-025 11115 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-027-026 11118 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-027 11110 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-028 11130 LOUISE AVE Residential 50.00 1 $1.62 81.00 Willdan Financial Services Page 148 of 156 372

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6194-027-029 11138 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-027-030 11140 LOUISE AVE Residential 100.00 2 $3.01 301.00 6194-027-031 11120 LOUISE AVE Residential 43.34 1 $1.62 70.21 6194-027-032 11128 LOUISE AVE Residential 56.70 1 $1.62 91.85 6194-027-033 11135 WRIGHT RD Residential 12.50 1 $1.62 20.25 6194-027-034 11137 WRIGHT RD Residential 12.50 1 $1.62 20.25 6194-027-035 11139 WRIGHT RD Residential 12.50 1 $1.62 20.25 6194-027-036 11141 WRIGHT RD Residential 12.50 1 $1.62 20.25 6194-027-037 11149 WRIGHT RD 3 Commercial 75.05 1 $1.62 121.58 6194-027-038 11149 WRIGHT RD 2 Residential 0.00 1 $1.62 0.00 6194-027-039 11149 WRIGHT RD 1 Residential 0.00 1 $1.62 0.00 6194-028-001 11111 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-028-002 11106 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-028-003 11104 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-028-004 11085 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-028-005 11079 WRIGHT RD Residential 50.00 1 $1.62 81.00 6194-028-006 11068 LOUISE AVE Residential 50.00 1 $1.62 81.00 6194-028-007 11062 LOUISE AVE Commercial 50.00 1 $1.62 81.00 6194-028-008 11073 WRIGHT RD Commercial 50.00 1 $1.62 81.00 6194-028-009 11063 WRIGHT RD Commercial 60.12 2 $3.01 180.96 6194-028-010 11056 LOUISE AVE Commercial 60.00 1 $1.62 97.20 6194-028-011 11052 LOUISE AVE Commercial 50.00 1 $1.62 81.00 6194-028-012 11057 WRIGHT RD Commercial 50.00 1 $1.62 81.00 6194-028-014 11040 LOUISE AVE Commercial 50.00 1 $1.62 81.00 6194-028-015 11036 LOUISE AVE Commercial 46.08 1 $1.62 74.65 6194-028-016 11026 LOUISE AVE Commercial 62.12 1 $1.62 100.63 6194-028-017 11042 LOUISE AVE Commercial 60.00 1 $1.62 97.20 6194-028-018 11051 WRIGHT RD Commercial 60.00 1 $1.62 97.20 6194-029-001 11100 WRIGHT RD Commercial 72.26 2 $3.01 217.50 6194-029-003 11108 WRIGHT RD Commercial 100.00 2 $3.01 301.00 6194-029-006 11104 WRIGHT RD Commercial 80.00 2 $3.01 240.80 6194-029-007 11116 WRIGHT RD Commercial 73.96 2 $3.01 222.62 6194-029-009 11000 WRIGHT RD Commercial 435.30 2 $3.01 1,310.25 6194-030-010 11220 WRIGHT RD Commercial 308.56 2 $3.01 928.77 6194-030-011 11200 WRIGHT RD Commercial 187.34 2 $3.01 563.89 6194-030-014 11230 WRIGHT RD Commercial 372.67 2 $3.01 1,121.74 6194-030-016 11126 WRIGHT RD Commercial 99.54 2 $3.01 299.62 6194-030-017 11156 WRIGHT RD Commercial 211.37 2 $3.01 636.22 6194-030-018 11122 WRIGHT RD Commercial 100.19 2 $3.01 301.57 6194-030-019 11118 WRIGHT RD Commercial 30.00 2 $3.01 90.30 6194-030-020 11132 WRIGHT RD Commercial 121.22 2 $3.01 364.87 6194-031-007 11350 WRIGHT RD Commercial 150.26 2 $3.01 452.28 6194-031-013 5451 MARTIN LUTHER KING JR BLVD Commercial 520.12 2 $3.01 1,565.56 6207-006-003 9901 LONG BEACH BLVD Commercial 83.16 2 $3.01 250.31 6207-006-004 9915 LONG BEACH BLVD Residential 25.00 2 $3.01 75.25 6207-006-005 9921 LONG BEACH BLVD Residential 100.00 2 $3.01 301.00 6207-006-006 9937 LONG BEACH BLVD Commercial 50.00 2 $3.01 150.50 6207-006-007 9945 LONG BEACH BLVD Commercial 25.00 2 $3.01 75.25 6207-006-009 10001 LONG BEACH BLVD Commercial 50.00 2 $3.01 150.50 6207-006-010 10003 LONG BEACH BLVD Commercial 25.00 2 $3.01 75.25 6207-006-011 10005 LONG BEACH BLVD Residential 25.00 2 $3.01 75.25 6207-006-026 3100 TWEEDY BLVD Residential 50.00 2 $3.01 150.50 6207-006-027 10007 LONG BEACH BLVD Residential 93.21 2 $3.01 280.56 6207-007-001 9901 STATE ST Residential 112.21 2 $3.01 337.75 6207-007-013 3231 MINNESOTA AVE Residential 115.21 2 $3.01 346.78 6207-007-014 9941 STATE ST Commercial 88.16 1 $1.62 142.82 6207-007-015 9951 STATE ST Commercial 44.08 1 $1.62 71.41 6207-007-023 9930 LONG BEACH BLVD Commercial 325.59 2 $3.01 980.03 6207-007-024 9910 LONG BEACH BLVD Residential 176.34 2 $3.01 530.78 6207-007-026 3230 TWEEDY BLVD Residential 50.00 2 $3.01 150.50 6207-007-027 3228 TWEEDY BLVD Commercial 35.00 2 $3.01 105.35 6207-008-002 10011 STATE ST Residential 40.00 1 $1.62 64.80 6207-008-006 3234 MINNESOTA AVE Residential 50.00 1 $1.62 81.00 6207-008-007 3228 MINNESOTA AVE Residential 50.00 1 $1.62 81.00 6207-008-008 3224 MINNESOTA AVE Residential 60.00 1 $1.62 97.20 Willdan Financial Services Page 149 of 156 373

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6207-008-009 3220 MINNESOTA AVE Commercial 60.00 1 $1.62 97.20 6207-008-010 10000 LONG BEACH BLVD Commercial 44.08 2 $3.01 132.68 6207-008-011 10008 LONG BEACH BLVD Residential 44.08 2 $3.01 132.68 6207-008-012 10014 LONG BEACH BLVD Residential 44.08 2 $3.01 132.68 6207-008-016 3203 WISCONSIN AVE Residential 40.00 1 $1.62 64.80 6207-008-017 3207 WISCONSIN AVE Residential 40.00 1 $1.62 64.80 6207-008-018 3211 WISCONSIN AVE Residential 80.14 2 $3.01 241.22 6207-008-019 3227 WISCONSIN AVE Residential 40.00 1 $1.62 64.80 6207-008-020 3231 WISCONSIN AVE Commercial 42.07 1 $1.62 68.15 6207-008-021 3233 WISCONSIN AVE Commercial 42.07 1 $1.62 68.15 6207-008-022 3235 WISCONSIN AVE Commercial 36.07 1 $1.62 58.43 6207-008-023 3250 MINNESOTA AVE Residential 92.17 2 $3.01 277.43 6207-008-024 10022 LONG BEACH BLVD Commercial 127.22 2 $3.01 382.93 6207-009-001 10111 STATE ST Commercial 44.50 1 $1.62 72.09 6207-009-002 10115 STATE ST Commercial 44.00 1 $1.62 71.28 6207-009-003 10117 STATE ST Residential 44.00 1 $1.62 71.28 6207-009-004 3226 WISCONSIN AVE Residential 40.00 1 $1.62 64.80 6207-009-005 3222 WISCONSIN AVE Residential 40.00 1 $1.62 64.80 6207-009-006 3212 WISCONSIN AVE Commercial 40.00 1 $1.62 64.80 6207-009-007 10112 LONG BEACH BLVD Commercial 47.46 2 $3.01 142.85 6207-009-008 10116 LONG BEACH BLVD Commercial 47.45 2 $3.01 142.82 6207-009-009 10118 LONG BEACH BLVD Commercial 48.00 2 $3.01 144.48 6207-009-015 10123 STATE ST Commercial 44.16 1 $1.62 71.54 6207-009-019 10232 LONG BEACH BLVD Commercial 47.46 2 $3.01 142.85 6207-009-020 SITUS NOT AVAILABLE Residential 47.46 2 $3.01 142.85 6207-009-021 10236 LONG BEACH BLVD Residential 53.66 2 $3.01 161.52 6207-009-022 10239 STATE ST Commercial 45.00 1 $1.62 72.90 6207-009-023 10235 STATE ST Commercial 45.00 1 $1.62 72.90 6207-009-024 10233 STATE ST Residential 47.66 1 $1.62 77.21 6207-009-025 10300 LONG BEACH BLVD Residential 55.89 2 $3.01 168.23 6207-009-026 10399 LONG BEACH BLVD Commercial 53.68 2 $3.01 161.58 6207-009-027 10318 LONG BEACH BLVD Commercial 53.68 2 $3.01 161.58 6207-009-029 SITUS NOT AVAILABLE Commercial 53.68 2 $3.01 161.58 6207-009-030 SITUS NOT AVAILABLE Commercial 56.73 2 $3.01 170.76 6207-009-031 10350 LONG BEACH BLVD Commercial 16.03 2 $3.01 48.25 6207-009-032 10127 STATE ST Commercial 44.16 1 $1.62 71.54 6207-009-033 10131 STATE ST Commercial 44.18 1 $1.62 71.57 6207-009-036 10321 STATE ST Residential 53.68 2 $3.01 161.58 6207-009-038 10200 LONG BEACH BLVD Residential 132.25 2 $3.01 398.07 6207-009-039 SITUS NOT AVAILABLE Residential 40.00 1 $1.62 64.80 6207-009-040 SITUS NOT AVAILABLE Residential 40.00 1 $1.62 64.80 6207-009-041 10136 LONG BEACH BLVD Residential 134.96 2 $3.01 406.23 6207-009-042 10201 STATE ST Residential 131.19 2 $3.01 394.88 6207-009-043 SITUS NOT AVAILABLE Commercial 28.00 2 $3.01 84.28 6207-010-003 10233 LONG BEACH BLVD Commercial 44.08 2 $3.01 132.68 6207-010-004 10231 LONG BEACH BLVD Commercial 44.08 2 $3.01 132.68 6207-010-005 10227 LONG BEACH BLVD Commercial 49.09 2 $3.01 147.76 6207-010-006 10225 LONG BEACH BLVD Residential 44.08 2 $3.01 132.68 6207-010-019 10116 SAN JOSE AVE Commercial 45.00 1 $1.62 72.90 6207-010-020 10120 SAN JOSE AVE Commercial 42.07 1 $1.62 68.15 6207-010-021 10134 SAN JOSE AVE Commercial 42.07 1 $1.62 68.15 6207-010-022 10136 SAN JOSE AVE Residential 41.08 1 $1.62 66.55 6207-010-023 10142 SAN JOSE AVE Commercial 40.00 1 $1.62 64.80 6207-010-024 10148 SAN JOSE AVE Commercial 40.00 1 $1.62 64.80 6207-010-035 10111 LONG BEACH BLVD Commercial 38.08 2 $3.01 114.62 6207-010-036 10103 LONG BEACH BLVD Commercial 80.14 2 $3.01 241.22 6207-010-038 10023 LONG BEACH BLVD Commercial 122.22 2 $3.01 367.88 6207-010-039 10211 LONG BEACH BLVD Commercial 339.89 2 $3.01 1,023.07 6207-023-003 10303 LONG BEACH BLVD Commercial 162.29 1 $1.62 262.91 6207-023-006 10341 LONG BEACH BLVD Commercial 50.09 2 $3.01 150.77 6207-023-022 10327 LONG BEACH BLVD Commercial 91.16 2 $3.01 274.39 6207-024-007 10349 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-024-024 10355 LONG BEACH BLVD Commercial 192.34 1 $1.62 311.59 6207-025-008 10401 LONG BEACH BLVD Commercial 96.18 2 $3.01 289.50 6207-025-009 10409 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 Willdan Financial Services Page 150 of 156 374

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6207-025-010 10415 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-025-011 10423 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-025-012 10427 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-026-008 10501 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-026-009 10513 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-026-010 10517 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-026-011 10519 LONG BEACH BLVD Commercial 48.09 2 $3.01 144.75 6207-026-012 10523 LONG BEACH BLVD Residential 48.09 2 $3.01 144.75 6207-026-013 3231 TECUMSEH AVE Residential 48.09 2 $3.01 144.75 6207-027-005 10605 LONG BEACH BLVD Residential 48.09 2 $3.01 144.75 6207-027-006 SITUS NOT AVAILABLE Residential 48.09 2 $3.01 144.75 6207-027-007 SITUS NOT AVAILABLE Residential 48.09 2 $3.01 144.75 6207-027-010 10699 LONG BEACH BLVD Residential 28.06 2 $3.01 84.46 6207-027-016 10695 LONG BEACH BLVD Commercial 100.19 2 $3.01 301.57 6207-035-012 10650 ALAMEDA ST Residential 638.15 2 $3.01 1,920.83 6207-035-017 10650 ALAMEDA ST Residential 621.09 2 $3.01 1,869.48 6208-001-009 3250 TWEEDY BLVD Residential 120.00 2 $3.01 361.20 6208-001-010 9950 STATE ST Residential 120.00 2 $3.01 361.20 6208-004-013 3264 MINNESOTA AVE Residential 40.00 1 $1.62 64.80 6208-004-014 3260 MINNESOTA AVE Residential 40.00 1 $1.62 64.80 6208-004-015 10000 STATE ST Residential 40.00 1 $1.62 64.80 6208-004-016 10048 STATE ST Residential 50.00 1 $1.62 81.00 6208-004-017 10054 STATE ST Residential 41.25 1 $1.62 66.83 6208-004-018 10060 STATE ST Residential 41.25 1 $1.62 66.83 6208-005-013 10112 STATE ST Residential 47.50 2 $3.01 142.98 6208-005-014 10116 STATE ST Residential 43.00 1 $1.62 69.66 6208-005-015 10118 STATE ST Residential 42.00 1 $1.62 68.04 6208-005-016 10124 STATE ST Residential 40.00 1 $1.62 64.80 6208-005-017 10128 STATE ST Residential 44.00 1 $1.62 71.28 6208-005-018 10132 STATE ST Residential 48.50 1 $1.62 78.57 6208-005-019 3265 MICHIGAN AVE Residential 40.00 1 $1.62 64.80 6208-008-013 10200 STATE ST Residential 47.00 1 $1.62 76.14 6208-008-014 10206 STATE ST Residential 44.00 1 $1.62 71.28 6208-008-015 10210 STATE ST Residential 44.00 1 $1.62 71.28 6208-008-016 10214 STATE ST Residential 44.00 1 $1.62 71.28 6208-008-017 10218 STATE ST Residential 44.00 1 $1.62 71.28 6208-008-018 10224 STATE ST Residential 47.16 1 $1.62 76.40 6208-009-001 10340 STATE ST Residential 48.00 1 $1.62 77.76 6208-009-002 10338 STATE ST Residential 48.00 1 $1.62 77.76 6208-009-003 10336 STATE ST Residential 48.00 1 $1.62 77.76 6208-009-027 10300 STATE ST Residential 50.70 1 $1.62 82.13 6208-009-028 10312 STATE ST Residential 52.50 1 $1.62 85.05 6208-009-029 10306 STATE ST Residential 52.50 1 $1.62 85.05 6208-011-001 3319 TENAYA AVE Commercial 40.00 1 $1.62 64.80 6208-011-002 3323 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-003 3327 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-004 3331 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-005 3335 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-006 3337 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-007 3339 TENAYA AVE Residential 80.00 1 $1.62 129.60 6208-011-008 3347 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-009 3351 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-011-010 3355 TENAYA AVE Residential 43.50 1 $1.62 70.47 6208-011-034 3359 TENAYA AVE Residential 43.47 1 $1.62 70.42 6208-012-003 10366 STATE ST Residential 48.00 2 $3.01 144.48 6208-012-004 3271 TENAYA AVE Commercial 50.00 1 $1.62 81.00 6208-012-005 3275 TENAYA AVE Residential 57.49 1 $1.62 93.13 6208-012-006 3283 TENAYA AVE Commercial 57.50 1 $1.62 93.15 6208-012-007 3287 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-008 3291 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-009 3295 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-010 3297 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-011 3305 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-012 3307 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-013 3311 TENAYA AVE Residential 40.00 1 $1.62 64.80 Willdan Financial Services Page 151 of 156 375

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6208-012-014 3315 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-012-027 10360 STATE ST Residential 48.00 2 $3.01 144.48 6208-012-030 10374 LONG BEACH BLVD Residential 96.00 1 $1.62 155.52 6208-012-031 10350 STATE ST Residential 96.00 2 $3.01 288.96 6208-013-003 3281 SEMINOLE AVE Residential 50.00 1 $1.62 81.00 6208-013-004 3285 SEMINOLE AVE Residential 30.00 1 $1.62 48.60 6208-013-005 3289 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-006 3293 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-007 3301 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-008 3303 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-009 3305 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-010 3307 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-013-011 3313 SEMINOLE AVE Commercial 40.00 1 $1.62 64.80 6208-013-012 3319 SEMINOLE AVE Commercial 40.00 1 $1.62 64.80 6208-013-013 3312 TENAYA AVE Commercial 80.00 1 $1.62 129.60 6208-013-014 3306 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-015 3302 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-016 3300 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-017 3294 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-018 3290 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-019 3288 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-020 3282 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-021 3280 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-013-022 SITUS NOT AVAILABLE Residential 50.00 2 $3.01 150.50 6208-013-027 10450 LONG BEACH BLVD Residential 154.59 2 $3.01 465.32 6208-013-028 10400 LONG BEACH BLVD Residential 142.26 2 $3.01 428.20 6208-014-001 3321 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-002 3323 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-003 3329 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-004 3333 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-005 3337 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-006 3343 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-007 3347 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-008 3349 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-009 3353 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-010 3355 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-011 3359 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-012 3363 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-014-013 10419 MARIPOSA LN Residential 44.00 1 $1.62 71.28 6208-014-014 3370 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-015 3366 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-016 3354 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-017 3350 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-018 3348 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-019 3344 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-020 3338 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-021 3334 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-022 3330 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-023 3326 TENAYA AVE Residential 40.00 1 $1.62 64.80 6208-014-024 3320 TENAYA AVE Residential 80.00 1 $1.62 129.60 6208-015-003 3351 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-015-004 3355 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-015-005 3359 TECUMSEH AVE Residential 80.00 1 $1.62 129.60 6208-015-006 3365 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-015-007 3369 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-015-008 3358 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-009 3354 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-010 3352 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-011 3350 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-012 3348 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-013 3346 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-014 3342 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-015 3338 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-015-028 3347 TECUMSEH AVE Residential 80.00 1 $1.62 129.60 6208-016-006 3317 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 Willdan Financial Services Page 152 of 156 376

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6208-016-007 3321 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-016-008 3325 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-016-009 3331 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-016-010 3335 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-016-011 3339 TECUMSEH AVE Commercial 40.00 1 $1.62 64.80 6208-016-012 3336 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-016-013 3330 SEMINOLE AVE Residential 60.00 1 $1.62 97.20 6208-016-014 3324 SEMINOLE AVE Commercial 60.00 1 $1.62 97.20 6208-016-015 3318 SEMINOLE AVE Commercial 40.00 1 $1.62 64.80 6208-016-016 3314 SEMINOLE AVE Commercial 40.00 1 $1.62 64.80 6208-016-017 3310 SEMINOLE AVE Commercial 38.00 1 $1.62 61.56 6208-016-018 3304 SEMINOLE AVE Residential 42.00 1 $1.62 68.04 6208-016-019 3302 SEMINOLE AVE Residential 40.00 1 $1.62 64.80 6208-016-020 3300 SEMINOLE AVE Commercial 40.00 1 $1.62 64.80 6208-016-021 3284 SEMINOLE AVE Commercial 80.00 1 $1.62 129.60 6208-016-024 10514 LONG BEACH BLVD Residential 51.53 2 $3.01 155.11 6208-016-025 10500 LONG BEACH BLVD Residential 51.53 1 $1.62 83.48 6208-016-026 3301 TECUMSEH AVE Residential 160.00 1 $1.62 259.20 6208-016-028 10516 LONG BEACH BLVD Residential 85.88 2 $3.01 258.50 6208-016-031 10530 LONG BEACH BLVD Residential 113.61 2 $3.01 341.97 6208-016-032 10538 LONG BEACH BLVD Residential 38.00 2 $3.01 114.38 6208-017-001 10680 LONG BEACH BLVD Residential 51.53 2 $3.01 155.11 6208-017-007 3359 MARTIN LUTHER KING JR BLVD Residential 40.00 1 $1.62 64.80 6208-017-008 3361 MARTIN LUTHER KING JR BLVD Residential 40.00 1 $1.62 64.80 6208-017-009 3365 MARTIN LUTHER KING JR BLVD Residential 80.00 2 $3.01 240.80 6208-017-010 3371 MARTIN LUTHER KING JR BLVD Residential 80.00 2 $3.01 240.80 6208-017-011 10605 MARIPOSA LN Residential 84.00 1 $1.62 136.08 6208-017-012 3360 TECUMSEH AVE Residential 60.00 1 $1.62 97.20 6208-017-013 3356 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-014 3354 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-015 3352 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-016 3348 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-017 3344 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-018 3342 TECUMSEH AVE Commercial 40.00 1 $1.62 64.80 6208-017-019 3338 TECUMSEH AVE Residential 55.00 1 $1.62 89.10 6208-017-020 3334 TECUMSEH AVE Residential 55.00 1 $1.62 89.10 6208-017-021 3330 TECUMSEH AVE Commercial 50.00 1 $1.62 81.00 6208-017-022 3320 TECUMSEH AVE Residential 40.00 1 $1.62 64.80 6208-017-023 3316 TECUMSEH AVE Commercial 40.00 1 $1.62 64.80 6208-017-025 3312 TECUMSEH AVE Commercial 40.00 1 $1.62 64.80 6208-017-041 3333 MARTIN LUTHER KING JR BLVD Commercial 95.00 1 $1.62 153.90 6208-017-042 3337 MARTIN LUTHER KING JR BLVD Commercial 95.00 1 $1.62 153.90 6208-017-044 10625 ELIZABETH AVE Commercial 60.00 1 $1.62 97.20 6208-017-045 10600 LONG BEACH BLVD Residential 154.59 1 $1.62 250.44 6208-017-047 10690 LONG BEACH BLVD Commercial 210.00 2 $3.01 632.10 6208-017-049 10610 MARIPOSA LN Commercial 32.02 1 $1.62 51.87 6208-017-050 10608 MARIPOSA LN Residential 32.02 1 $1.62 51.87 6208-018-001 3401 MARTIN LUTHER KING JR BLVD Residential 90.00 2 $3.01 270.90 6208-018-043 3415 MARTIN LUTHER KING JR BLVD Residential 60.00 1 $1.62 97.20 6208-018-044 SITUS NOT AVAILABLE Residential 30.00 2 $3.01 90.30 6208-018-045 3437 MARTIN LUTHER KING JR BLVD Residential 60.00 2 $3.01 180.60 6208-023-001 3439 MARTIN LUTHER KING JR BLVD Residential 60.00 2 $3.01 180.60 6208-023-002 3463 MARTIN LUTHER KING JR BLVD Residential 30.00 2 $3.01 90.30 6208-023-003 SITUS NOT AVAILABLE Residential 30.00 2 $3.01 90.30 6208-023-042 3471 MARTIN LUTHER KING JR BLVD Residential 30.00 1 $1.62 48.60 6208-023-043 3473 MARTIN LUTHER KING JR BLVD Residential 30.00 2 $3.01 90.30 6208-023-044 3483 MARTIN LUTHER KING JR BLVD Residential 60.00 2 $3.01 180.60 6218-003-075 4477 ABBOTT RD Residential 58.51 1 $1.62 94.79 6218-003-076 4473 ABBOTT RD Residential 62.04 1 $1.62 100.50 6218-003-077 4467 ABBOTT RD Residential 62.04 1 $1.62 100.50 6218-004-060 4409 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-004-061 4401 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-004-062 4419 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-004-063 4417 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-004-064 4415 ABBOTT RD Residential 52.00 1 $1.62 84.24 Willdan Financial Services Page 153 of 156 377

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6218-009-046 4375 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-009-047 4371 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-009-078 4367 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-009-079 4363 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-009-080 4361 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-012-017 4087 ABBOTT RD Residential 59.00 1 $1.62 95.58 6218-012-018 4083 ABBOTT RD Residential 50.00 1 $1.62 81.00 6218-012-019 4041 ABBOTT RD Residential 50.00 1 $1.62 81.00 6218-012-020 4037 ABBOTT RD Residential 50.00 1 $1.62 81.00 6218-012-021 4029 ABBOTT RD Residential 42.00 1 $1.62 68.04 6218-012-022 4025 ABBOTT RD Residential 42.00 1 $1.62 68.04 6218-013-001 4117 ABBOTT RD Residential 52.50 1 $1.62 85.05 6218-013-002 4113 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-013-034 4111 ABBOTT RD Residential 34.00 1 $1.62 55.08 6218-013-035 4107 ABBOTT RD Residential 36.00 1 $1.62 58.32 6218-013-036 4103 ABBOTT RD Residential 34.00 1 $1.62 55.08 6218-013-037 4101 ABBOTT RD Residential 52.50 1 $1.62 85.05 6218-018-001 4169 ABBOTT RD Residential 52.50 1 $1.62 85.05 6218-018-002 4165 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-018-033 4159 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-018-034 4155 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-018-035 4151 ABBOTT RD Residential 52.50 1 $1.62 85.05 6218-019-001 4237 ABBOTT RD Residential 52.50 1 $1.62 85.05 6218-019-002 4229 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-019-033 4225 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-019-034 4211 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-019-035 10650 OTIS ST Residential 52.50 1 $1.62 85.05 6218-024-001 4261 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-024-002 4257 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-024-032 4253 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-024-033 4249 ABBOTT RD Residential 52.00 1 $1.62 84.24 6218-024-034 4245 ABBOTT RD Residential 52.00 1 $1.62 84.24 6219-006-011 4505 ABBOTT RD Residential 95.00 1 $1.62 153.90 6219-006-012 4511 ABBOTT RD Residential 50.00 1 $1.62 81.00 6219-006-013 4515 ABBOTT RD Residential 50.00 1 $1.62 81.00 6219-006-014 4517 ABBOTT RD Residential 55.00 1 $1.62 89.10 6219-012-012 4523 ABBOTT RD Residential 35.00 1 $1.62 56.70 6219-012-013 4525 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-012-016 10679 KAUFFMAN AVE Residential 46.29 1 $1.62 74.99 6219-012-017 10675 KAUFFMAN AVE Residential 48.00 1 $1.62 77.76 6219-012-018 10671 KAUFFMAN AVE Residential 44.30 1 $1.62 71.77 6219-012-019 4529 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-018-011 4601 ABBOTT RD Residential 65.00 1 $1.62 105.30 6219-018-012 4635 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-018-013 4647 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-018-014 4649 ABBOTT RD Residential 50.00 1 $1.62 81.00 6219-018-015 4651 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-024-011 4653 ABBOTT RD Residential 50.00 1 $1.62 81.00 6219-024-012 4655 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-024-013 4661 ABBOTT RD Residential 60.00 1 $1.62 97.20 6219-024-014 4667 ABBOTT RD Residential 50.00 1 $1.62 81.00 6219-024-015 4671 ABBOTT RD Residential 45.00 1 $1.62 72.90 6219-030-011 4701 ABBOTT RD Residential 35.00 1 $1.62 56.70 6219-030-012 4707 ABBOTT RD Residential 30.00 1 $1.62 48.60 6219-030-013 4711 ABBOTT RD Residential 30.00 1 $1.62 48.60 6219-030-014 4713 ABBOTT RD Residential 33.00 1 $1.62 53.46 6219-030-016 4721 ABBOTT RD Residential 57.00 1 $1.62 92.34 6219-030-017 4725 ABBOTT RD Residential 65.00 1 $1.62 105.30 6220-006-012 4733 ABBOTT RD Residential 60.00 1 $1.62 97.20 6220-006-013 4737 ABBOTT RD Residential 60.00 1 $1.62 97.20 6220-006-014 10691 WASHINGTON AVE Residential 55.00 1 $1.62 89.10 6220-006-015 10695 WASHINGTON AVE Residential 55.54 1 $1.62 89.97 6220-006-016 4729 ABBOTT RD Residential 65.00 1 $1.62 105.30 6220-012-012 4801 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-012-015 4815 ABBOTT RD Residential 42.46 1 $1.62 68.79 Willdan Financial Services Page 154 of 156 378

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
6220-012-016 4821 ABBOTT RD Residential 42.46 1 $1.62 68.79 6220-012-017 4827 ABBOTT RD Residential 42.47 1 $1.62 68.80 6220-012-018 4835 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-012-030 4807 ABBOTT RD Residential 42.46 1 $1.62 68.79 6220-017-012 4851 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-017-013 4857 ABBOTT RD Residential 42.46 1 $1.62 68.79 6220-017-014 4865 ABBOTT RD Residential 42.46 1 $1.62 68.79 6220-017-015 4871 ABBOTT RD Residential 42.46 1 $1.62 68.79 6220-017-016 4877 ABBOTT RD Residential 42.47 1 $1.62 68.80 6220-017-017 4885 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-023-012 4901 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-023-013 4907 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-023-014 4915 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-023-015 4921 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-023-016 4927 ABBOTT RD Commercial 42.47 1 $1.62 68.80 6220-023-017 4935 ABBOTT RD Residential 50.00 1 $1.62 81.00 6220-028-012 4951 ABBOTT RD Commercial 50.00 1 $1.62 81.00 6220-028-013 4957 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-028-014 4965 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-028-015 4971 ABBOTT RD Commercial 42.46 1 $1.62 68.79 6220-028-016 4977 ABBOTT RD Commercial 42.47 1 $1.62 68.80 6220-028-017 4985 ABBOTT RD Commercial 50.00 1 $1.62 81.00 6221-008-011 5001 ABBOTT RD Residential 64.96 2 $3.01 195.53 6221-008-012 5009 ABBOTT RD Residential 29.98 2 $3.01 90.24 6221-008-013 5013 ABBOTT RD Commercial 34.98 2 $3.01 105.29 6221-008-014 10699 ATLANTIC AVE Residential 63.71 2 $3.01 191.77 6221-008-031 10661 ATLANTIC AVE Commercial 61.30 1 $1.62 99.31 6221-009-014 10648 ATLANTIC AVE Commercial 202.08 2 $3.01 608.26 6223-003-001 3501 CENTURY LN Residential 124.00 2 $3.01 373.24 6223-003-038 3521 E MARTIN LUTHER KING JR BLVD Residential 60.00 2 $3.01 180.60 6223-003-039 3531 CENTURY LN Residential 30.00 2 $3.01 90.30 6223-003-040 3535 MARTIN LUTHER KING JR BLVD Residential 34.00 2 $3.01 102.34 6223-004-001 3601 ABBOTT RD Residential 65.00 2 $3.01 195.65 6223-004-002 3615 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-004-003 3621 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-004-004 3623 ABBOTT RD Residential 30.00 2 $3.01 90.30 6223-004-039 3627 ABBOTT RD Residential 45.00 1 $1.62 72.90 6223-004-040 3639 ABBOTT RD APT 000A Residential 45.00 2 $3.01 135.45 6223-004-041 3643 ABBOTT RD Residential 35.00 2 $3.01 105.35 6223-009-001 3701 ABBOTT RD Residential 60.74 1 $1.62 98.40 6223-009-002 3709 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-009-003 3715 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-009-004 3719 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-009-046 3727 ABBOTT RD Residential 60.00 1 $1.62 97.20 6223-009-047 3735 ABBOTT RD Residential 30.00 1 $1.62 48.60 6223-009-048 3739 ABBOTT RD Residential 30.73 1 $1.62 49.78 6223-010-017 3825 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-010-018 3817 ABBOTT RD Residential 75.00 1 $1.62 121.50 6223-010-019 3813 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-010-020 3809 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-010-021 3801 ABBOTT RD Residential 61.75 1 $1.62 100.04 6223-010-022 10630 SAN GABRIEL AVE Residential 73.75 1 $1.62 119.48 6223-015-017 3947 ABBOTT RD Residential 34.00 1 $1.62 55.08 6223-015-018 3919 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-015-019 3911 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-015-020 3907 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-015-021 3905 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-015-022 10650 SAN JUAN AVE Residential 59.00 1 $1.62 95.58 6223-016-017 4021 ABBOTT RD Residential 40.00 1 $1.62 64.80 6223-016-018 4017 ABBOTT RD Residential 44.00 1 $1.62 71.28 6223-016-019 4013 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-016-020 4009 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-016-021 4005 ABBOTT RD Residential 50.00 1 $1.62 81.00 6223-016-022 4001 ABBOTT RD Residential 59.00 1 $1.62 95.58 Total: 563,771.77 $1,042,089.31
Willdan Financial Services Page 155 of 156 379

APN SITUS ADDRESS LAND USE FRONT FEET ZONE APPLIED RATE CHARGE City of Lynwood
City of Lynwood Lighting District
Preliminary Assessment Roll
Fiscal Year 2026/2027
Parcel Count: 10,061
(1) APN 6173-015-036 and 6174-008-051 are handbilled.

Willdan Financial Services Page 156 of 156 380

City of Lynwood

Lighting Assessment District

2026/2027 ENGINEER’S REPORT

Intent Meeting: June 16, 2026

Public Hearing: August 4, 2026
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500|800.755.6864
F 951.587.3510|888.326.6864

Property Tax Information Line
T. 866.807.6864

www.willdan.com
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382

TABLE OF CONTENTS

INTRODUCTION ............................................................................................................. 1 Historical Information ................................................................................................................................ 2 Report Content.......................................................................................................................................... 2 PART I – PLANS AND SPECIFICATIONS ..................................................................... 5 Description of the District .......................................................................................................................... 5 Improvements Authorized by the 1972 Act ............................................................................................... 5 Zones of Benefit ........................................................................................................................................ 6 District Improvements ............................................................................................................................... 7 PART II – METHOD OF APPORTIONMENT .................................................................. 8 Legislative Authority and Provisions ......................................................................................................... 8 Benefit Analysis ........................................................................................................................................ 9 Assessment Methodology ....................................................................................................................... 11 PART III – ESTIMATE OF COSTS ............................................................................... 12 Estimated Assessment Revenue ............................................................................................................ 12 Capital Improvement Projects ................................................................................................................. 12 District Budget......................................................................................................................................... 12 PART IV – DISTRICT DIAGRAM ................................................................................. 14 PART V – ASSESSMENT ROLL .................................................................................. 15

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Fiscal Year 2026/2027 Lighting Assessment District Page 1

INTRODUCTION
The City of Lynwood (the “City”) under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”), and the provisions of the California Constitution Article XIIID (the “Constitution”), annually levies and collects special assessments for the City’s maintenance district designated as:

Lynwood Lighting Assessment District

(the “District”) in order to construct, install, maintain and service public lighting facilities and appurtenant facilities associated with and provide special benefits to properties within the District.

This Engineer’s Report (the “Report”) has been prepared pursuant to Chapter 1, Article 4 of the 1972 Act, and presented to the City Council for their consideration and approval of the improvements and services to be provided within the District and the levy and collection of the assessments related thereto to fund the special benefit costs and expenses required to service and maintain designated lighting improvements within the District commencing in Fiscal Year 2026/2027.

This Report outlines the District structure, the improvements, and the proposed assessments to be levied in connection with the special benefits the properties within the District will receive from the maintenance and servicing of the improvements. The annual assessments to be levied on properties within the District will provide a funding source for the continued operation and maintenance of the lighting improvements, which provide special benefits to the properties within the District and zones of benefit (“Zones”) established herein. Each Zone outlined in this Report is a reflection of the various improvements and the types of improvements and services provided by the District for the properties that are directly associated with and benefit from those improvements. The net annual cost to provide the improvements for each Zone are allocated to the benefiting properties within that Zone using a weighted method of apportionment (refer to Assessment Methodology in “Part II – Method of Apportionment”) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Los Angeles County Assessor’s Office. The Los Angeles County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments.

The estimated cost of the improvements and the proposed annual assessments budgeted and assessed against properties within the District each fiscal year may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; the 384

Fiscal Year 2026/2027 Lighting Assessment District Page 2 collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects; deficits or surpluses from prior fiscal years; and revenues from other sources as authorized by the 1972 Act. Each parcel is assessed proportionately for only those improvements, services and expenses for which the parcel will receive special benefit.

HISTORICAL INFORMATION
All assessable parcels of land within the District have been classified into one of two zones: Residential (Zone 1) and Commercial (Zone 2). Operation costs include those associated with energy and maintenance costs; as well as additional lighting needs and projects to comply with State mandated Assembly Bill (AB) 32.

District assessments have not been adjusted since Fiscal Year 1992/1993, at which time the rates were decreased from $1.74 per front foot (FF) to $1.62 per FF for residential and from $3.24 per FF to $3.01 per FF for commercial. Energy and maintenance costs have increased over the last 20 years, while the assessment rates have remained the same.

For Fiscal Year 2025/2026, the City conducted property owner protest ballot proceedings to increase the assessment as well as incorporate an assessment range formula for the District. At the conclusion of the Public Hearing, the property owner ballots returned were tabulated to determine if majority protest existed. The tabulation of the ballots indicated that majority protest did exist and therefore the assessment range formula and assessment increase were not adopted.

REPORT CONTENT
This Report has been prepared in connection with the levy of assessments associated with the Lighting Assessment District for Fiscal Year 2026/2027, pursuant to a resolution of the City Council and consists of the following five (5) parts.

Part I – Plans and Specifications
This section provides a general description of the District and the improvements for which parcels are to be assessed. The proposed assessments as outlined in this Report are based on the improvements and appurtenant facilities that will provide a special benefit to the properties within the District and generally consist of lighting and operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with the descriptions of the improvements, an overall visual depiction of the District boundaries are provided within the District Diagram contained in Part IV of this Report.

More detailed information regarding the specific plans and specifications associated with the District improvements are on file with the City of Lynwood and by reference are made part of this Report.

Part II – Method of Apportionment
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Fiscal Year 2026/2027 Lighting Assessment District Page 3 This section includes a discussion of the general and special benefits associated with the various improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the method of calculating each property’s proportional special benefit necessary to calculate the annual assessments.

Part III – Estimate of Costs
This section establishes an estimate of the annual costs (referred to as the “budget”) to operate, maintain, and service the street lighting and appurtenant facilities. This budget includes an estimate of the operation and maintenance costs and incidental expenses including, but not limited to labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution and are excluded from the amount to be assessed as special benefit.

Each fiscal year, an estimate of the costs required to provide maintenance and administrative services for the District is prepared and detailed in an Engineer’s Report filed with the City Clerk. These annual costs are based on the estimated net special benefit expenses for operating, maintaining, and servicing the improvements during that fiscal year, along with any funds to be collected for authorized reserves and/or installment payments for costs that cannot be reasonably recovered in a single year’s assessment.

The resulting assessment rates (the “Assessment Per Front Foot”) identified in the Engineer’s Report and approved annually by the City Council establish the proposed assessments to be levied and collected for that fiscal year.

Part IV – District Diagram
This section contains a diagram showing the boundaries of the District, which incorporates each of the parcels determined to receive special benefits from the various District improvements proposed. The diagram also provides a visual depiction of the location and extent of the improvements to be maintained. The lines and dimensions of each lot, parcel, and subdivision of land contained in the diagram is inclusive of all parcels listed in “Part V – Assessment Roll” of this Report and the corresponding County Assessor’s Parcel Maps for said parcels as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is hereby made to the Los Angeles County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V – Assessment Roll
This section contains a listing of the parcels within the District outlining the “Current Assessment” dollar amounts for each parcel. The “Current Maximum Assessment” represents the maximum amount that may be levied on each parcel as of Fiscal Year 386

Fiscal Year 2026/2027 Lighting Assessment District Page 4 2026/2027, based on the parcel’s calculated proportional special benefit as outlined in “Part II – Method of Apportionment,” and the assessment rates established by the budgets in “Part III – Estimate of Costs.” While the Current Assessment is presented, it is insufficient to fully sustain the ongoing maintenance and operation of the improvements, and as a result, will likely place an adverse financial burden on the City’s General Fund in the near future.

If any section, subsection, subdivision, sentence, clause, phrase, portion, or zone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, or zone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, or zones might subsequently be declared invalid or unconstitutional.
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Fiscal Year 2026/2027 Lighting Assessment District Page 5 PART I – PLANS AND SPECIFICATIONS

DESCRIPTION OF THE DISTRICT
The Lighting Assessment District is coterminous with the City boundaries and is comprised of all parcels within the City of Lynwood. The territory within the District consists of the lots or parcels of land shown within the Assessment Diagram contained herein in “Part IV – District Diagram,” which is inclusive of all parcels listed in “Part V – Assessment Roll” of this Report and the corresponding County Assessor’s Parcel Maps for said parcels as they existed at the time this Report was prepared.

IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section (22535).

Incidental expenses include all of the following:
 The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
 The costs of printing, advertising, and the publishing, posting and mailing of notices.  Compensation payable to the county for collection of assessments.  Compensation of any engineer or attorney employed to render services.  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
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Fiscal Year 2026/2027 Lighting Assessment District Page 6  Costs associated with any elections held for the approval of a new or increased assessment.

Section 22351 of the1972 Act defines “maintain” or “maintenance” to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.  The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Section 22538 of the 1972 Act defines “service” or “servicing” to mean the furnishing of:
 Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements.  Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

ZONES OF BENEFIT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing various landscaping and/or lighting improvements, including the acquisition, construction, installation, maintenance, and servicing of those improvements and related facilities. In addition, to ensure an appropriate allocation of the estimated costs to provide various improvements based on proportional special benefits, landscaping and lighting districts often times include benefit zones (“Zones”) as authorized pursuant to Chapter 1, Article 4, Section 22574 of the 1972 Act:

“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”

Parcels within the District have been classified into one of two zones: Residential (Zone 1) and Commercial (Zone 2). The corresponding assessment rate for each Zone is based upon the lumen range emitted by the street-lights, affecting visibility and safety.

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Fiscal Year 2026/2027 Lighting Assessment District Page 7

DISTRICT IMPROVEMENTS
The District was established to collect funds to cover the expenses specific to energy and maintenance of streetlights within the City. The following table outlines the number of streetlights within the District, as well as their wattage, and distinguishes between those owned by Southern California Edison and those owned by the City. Residential properties are served by street lights with 7,000 to 15,000 lumens, while commercial is served by street lights with 20,000 to 55,000 lumens.

Lumens
Number of
Southern
California
Edison Owned
Number of
City Owned Total
7,000 8 191 199
9,500 1,842 344 2,186
15,000 196 52 248
20,000 138 711 849
25,000 653 0 653
35,000 8 0 8
47,000 19 0 19
55,000 13 0 13
Total 2,877 1,298 4,175

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Fiscal Year 2026/2027 Lighting Assessment District Page 8 PART II – METHOD OF APPORTIONMENT

LEGISLATIVE AUTHORITY AND PROVISIONS
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscaping and lighting improvements and related facilities.

The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value.

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”

The formulas used for calculating assessments reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIIID of the California Constitution (Proposition 218).

California Constitution
The costs to operate and maintain the District improvements are identified and allocated to properties within each Zone within the District based on special benefit. The improvements provided and for which properties are to be assessed are identified as lighting improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of properties within each respective Zone. The District assessments and method of apportionment are based on the premise that these improvements would otherwise not have been required without the development or planned development of those parcels.

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service.”

Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.

General enhancement of property value does not constitute “special benefit.”

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Fiscal Year 2026/2027 Lighting Assessment District Page 9

Article XIIID Section 4a defines Proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”

BENEFIT ANALYSIS
The improvements provided by this District and for which properties will be assessed have been identified as necessary, desired and/or required for the District to operate successfully.

Special Benefits
The street lighting improvements funded by this District provide a particular and distinct benefit to the properties within the boundaries of the City of Lynwood’s assessment district. These improvements include the operation, maintenance, and servicing of streetlights located throughout residential, commercial, and mixed-use areas of the City.

The purpose of these improvements is to enhance visibility, safety, security, and nighttime accessibility for parcels fronting or otherwise functionally connected to illuminated streets and sidewalks.

Street lighting directly improves the use, enjoyment, and desirability of individual parcels by:
 Increasing nighttime safety for property owners, residents, employees, and customers accessing a parcel;
 Reducing crime risk and enhancing security perception around homes, businesses, and parking areas;
 Supporting parcel use during evening hours, especially for commercial, institutional, and multifamily residential parcels; and  Improving pedestrian and vehicle circulation in close proximity to properties, directly benefiting ingress, egress, and circulation associated with those parcels.

The particular benefit conferred by street lighting is both functional and economic. It supports parcel value, tenant satisfaction, and commercial viability—particularly in mixed- use and business districts. These are benefits that are not received by the public at large or by parcels located outside the District and therefore qualify as special benefits under Proposition 218.
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Fiscal Year 2026/2027 Lighting Assessment District Page 10 To ensure compliance with the constitutional requirement to separate general from special benefit, an analysis has been conducted to quantify the proportion of benefit received by the general public versus the assessed parcels. Based on usage patterns and the nature of Lynwood’s infrastructure, 60% of the total benefit provided by streetlight improvements is determined to be parcel-specific and therefore assessable as a special benefit. The remaining 40% of benefit, considered general in nature, is funded from non- assessment sources.

In conclusion, the street lighting improvements maintained by the District provide a direct and measurable enhancement to the use and value of the parcels within the assessment area, and this enhancement constitutes a special benefit as defined by the California Constitution and the Landscaping and Lighting Act of 1972.

General Benefits
In accordance with the requirements of Article XIIID, Section 4 of the California Constitution (Proposition 218), the following provides a determination of the general benefit associated with the streetlight improvements maintained by the City of Lynwood’s District.

The street lighting improvements within the District include the operation, maintenance, and servicing of lighting fixtures located along public rights-of-way throughout the City.

These lights serve to enhance nighttime visibility, improve pedestrian and vehicular safety, and contribute to crime deterrence in both residential and commercial areas.

While a significant portion of the benefit provided by street lighting is direct and particular to the parcels within the District—including increased safety, improved usability of adjacent spaces, and enhanced property value—there is also a portion of benefit that accrues to the general public, which must be accounted for separately.

In the case of the City of Lynwood, the general benefit associated with street lighting is considered greater than minimal due to several factors:
 The City includes major arterial roadways and collector streets that are regularly used by commuters and non-residents.
 Lighting infrastructure also serves areas adjacent to schools, public facilities, and commercial corridors, which attract significant pedestrian and vehicular traffic beyond the directly assessed parcels.
 Lynwood’s location in a highly urbanized, interconnected part of Los Angeles County, meaning its streets and sidewalks are often used by individuals who are not residents or property owners within the District.

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Fiscal Year 2026/2027 Lighting Assessment District Page 11 Based on a reasonable analysis of public use patterns and best practices for general benefit determination under Proposition 218, the general benefit attributable to street lighting improvements in Lynwood is estimated at 40% of total benefit. This includes the indirect or incidental benefit experienced by the general public, such as enhanced regional mobility, visual comfort, and safety for non-assessed users.

Accordingly, 40% of the total cost of street lighting services will be funded from non- assessment sources, such as the City’s General Fund. The remaining 60% of costs are considered to provide special benefit to the assessed parcels and are therefore funded through District assessments. This allocation ensures compliance with Proposition 218 by clearly separating general benefit from parcel-specific special benefit.

ASSESSMENT METHODOLOGY
Since the lighting facilities are located along the public streets, the front foot of each benefited property along such streets is used as the base for distributing the overall costs of the improvements in proportion to the estimated benefits to be received by each assessable parcel.

The different assessments for commercial and residential properties are based on different lumen categories and other design requirements along major arterial and residential streets.
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Fiscal Year 2026/2027 Lighting Assessment District Page 12 PART III – ESTIMATE OF COSTS
There are approximately 10,061 parcels within the District, comprised of approximately 563,771 front feet (FF), excluding parcels of public property which are not assessed for the costs of improvements.

ESTIMATED ASSESSMENT REVENUE

Zone No. of
Parcels Feet Current
Rate Amount
1 9,153 471,125.15 $1.62 $763,223
2 908 92,646.62 $3.01 278,866
Total 10,061 563,771.77 $1,042,089

CAPITAL IMPROVEMENT PROJECTS

On December 10, 2019, the California Energy Commission approved a Loan Agreement with the City of Lynwood to implement certain energy conservation measures including the conversion of City-owned streetlights and external lights at various facilities to LED.

Debt service payments began on December 22, 2023, and terminate on December 22, 2036.

There are no scheduled Capital Improvement Projects for Fiscal Year 2026/2027.

DISTRICT BUDGET
The budget provided on the following page herein provides the assessment rate per front foot for Fiscal Year 2026/2027.
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Fiscal Year 2026/2027 Lighting Assessment District Page 13 Note: The assessment rate is the actual amount charged to property owners for the fiscal year, based on the approved budget and service levels. The maximum rate is the highest amount that may be levied without further voter approval. The assessment rate may vary each year but cannot exceed the maximum rate unless formally increased through a Proposition 218 process 396

Fiscal Year 2026/2027 Lighting Assessment District Page 14 PART IV – DISTRICT DIAGRAM
A diagram of the District is provided below and is a visual depiction of the District’s boundaries. The combination of the Diagram and the Assessment Roll contained in Part V of this Report constitutes the Assessment Diagram for this District and encompasses all lots, parcels and subdivisions of land that receive, or will receive, a special benefit from the improvements to be provided in the District at the time this Report was prepared.

Reference is hereby made to the Los Angeles County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each parcel within the District including all subsequent subdivisions, lot-line adjustments, or parcel changes therein. 397

Fiscal Year 2026/2027 Lighting Assessment District Page 15 PART V – ASSESSMENT ROLL
In compliance with the 1972 Act, copies of the County Assessor’s Map and the County Tax Collector’s tax rolls were utilized to draft this Report. The Assessment Roll, for each parcel of land therein, shows the legal description; the County Assessor’s code numbers; the assessable front foot used to calculate the assessment for each parcel; and the total net assessment levied against the parcels for Fiscal Year 2026/2027. The Assessment Roll is on file in the Office of the City Engineer and is incorporated herein by reference.

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1 RESOLUTION NO. 2026.078

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, DECLARING

ITS INTENTION TO ORDER THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS FOR FISCAL YEAR 202 6-2027 WITHIN THE LYNWOOD LIGHTING

ASSESSMENT DISTRICT PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 (COMMENCING WITH STREETS AND HIGHWAYS CODE SECTION 22500 ET SEQ.) AND FIXING THE TIME AND PLACE FOR HEARING PROTESTS AND OBJECTIONS AS AUGUST 4, 2026

WHEREAS, the City Council has ordered and the Engineer, Willdan Financi al Services serving on behalf of the City of Lynwood as Assessment Engineer, has prepared and filed a report in writing containing all matters required by Council under Streets and Highways Code, Section 22565, et seq.; and

WHEREAS, said report has been p resented to the City Council for consideration and has been received and approved.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES HEREBY FIND, PROCLAIM, ORDER, AND RESOLVE AS FOLLOWS:

Section 1. The City Council of the City of Lynwood her eby finds and declares that the foregoing recitals are true and correct, and incorporates them herein as findings and as a substantive part of this Resolution.

Section 2. Pursuant to the Landscaping and Lighting Act of 1972 commencing with Streets and Hi ghways Code Section 22500 et seq., the City Council of the City of Lynwood hereby declares its intention to order the levy and collection of assessments against the assessable lots and parcels of land within an existing assessment district designated "Lynwood Lighting Assessment District” (the “District) for fiscal year 202 6- 2027 to pay for the costs of those existing and previously proposed improvements described as:

“The installation or construction and maintenance and servicing of existing and previously proposed public lighting facilities and facilities which are appurtenant thereto or which are necessary or convenient for the maintenance or servicing thereof, including but not limited to, electric current, repair of street light standards and fixtures and incidental costs including labor, material and equipment. Such improvements constitute the maintenance and operation of sidewalks and streets, specifically, the maintenance and operation of existing and previously proposed public lighting facilities located in and along sidewalks and streets, including street lights and traffic signals, and facilities which are appurtenant thereto or which are necessary or convenient for the maintenance or operation thereof, including the cost of rent, repair, replaceme nt, rehabilitation, fuel, power, electrical current, care, and supervision necessary to properly operate and maintain public lighting facilities and traffic signals located in and 399
2 along public streets within the City; and the installation and construction of previously proposed public lighting facilities, and facilities which are appurtenant thereto or whic h are necessary or convenient for the maintenance or operation thereof, which have been or are to be paid from the proceeds of revenue bonds. "The boundaries of the District are conterminous with the boundaries of the City of Lynwood as shown on the map identified as Assessment District Map No. 2017 -A on file in the office of the City Engineer.

Section 3. Reference is hereby made to the report of the Engineer approved by City Council on June 16, 2026, by a resolution, and on file in the office of the City Clerk, describing the improvements made or to be made, the maintenance and servicing thereof, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.

Section 4. Notice is hereby given that on August 4, 2026, at the hour of 6:00 p.m. or soon thereafter, in the Council Chambers of City Hall Annex, 11350 Bullis Road, Lynwood, California, is the date, hour and place fixed for the hearing of protests and objections by the City Council to the levy and collection of the proposed assessments (existing rates) against the lots and parcels of land within the District for fisc al year 2026-2027.

Any and all persons having any protest or objection to the proposed improvements, the extent of the assessment district, or the levy and collection of the proposed assessments may appear before the City Council at said hearing and show cause why said improvements should not be carried out and the proposed assessment and diagram confirmed, all in accordance with this Resolution of Intent and the report of the City Engineer. Prior to the conclusion of the hearing, any interested person ma y file a written protest with the City Clerk, or, having previously filed a protest, may file a written withdrawal of protest. A written protest shall state all grounds of objection.

A protest by a property owner shall contain a description sufficient to identify the property owned by him. All interested persons shall be afforded the opportunity to hear and be heard. The City Council shall consider all oral statements and written protests or communications made or filed by an interested person.

The pub lic hearing will be held in the City Council Chamber located at 11350 Bullis Road, Lynwood, CA 90262. The public must participate in person.

Information on the telephonic or videoconferencing access to the City Council Meeting may change. To receive the most updated information on whether the Public Hearing is accessible telephonically or videoconferencing; and/or changes on the phone numbers as well as access code and password, this information will be included in the August 4, 2026 Agenda. Members of the public may access this Agenda online by visiting the City of Lynwood’s website at www.lynwoodca.gov/ , clicking on “Agendas”, selecting “Council Meeting Agenda Packet”, and select ing “Agenda August 4, 202 6-Regular Meeting” to 400
3 obtain the dial-in number and correlating access code. Members of the public may also use the following link: www.lynwoodca.gov/129/Agendas-Minutes.

Section 5. The City Clerk is hereb y directed to cause notice of the passage of this resolution to be given at the time and place in the form and manner provided by law.

Section 6. The proposed assessments for fiscal year 2026-2027 will remain the same and are $1.62 per foot of frontage f or residentially zoned properties and $3.01 per foot of frontage for commercially zoned properties.

Section 7. Authorize the Mayor to execute the Resolution for and on behalf of the City of Lynwood.

Section 8. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

PASSED, APPROVED and ADOPTED this 16th day of June, 2026.

_______________________________
Gabriela Camacho
Mayor

ATTEST: APPROVED AS TO CONTENT :

__________________________ _________________________________ Maria Quiñonez Dr. Suja Lowenthal
City Clerk City Manager

APPROVED AS TO FORM:

__________________________
Noel Tapia
City Attorney

401
4 STATE OF CALIFORNIA )
)

COUNTY OF LOS ANGELES )

I, the undersigned, City Clerk of the City of Lynwood, do hereby certify that the foregoing Resolution was passed and adopted by the City Council of the City of Lynwood at a regular meeting held on the 16th day of June 2026.

AYES: COUNCIL MEMBERS CUELLAR, MUNOZ-GUEVARA, SOTO, MAYOR

PRO TEM AVILA-MOORE, AND MAYOR CAMACHO

NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

AYES:

NOES:

ABSTAIN:

ABSENT:

Maria Quinonez, City Clerk

STATE OF CALIFORNIA )
)

COUNTY OF LOS ANGELES )

I, Maria Quinonez, the undersigned, City Clerk of the City of Lynwood, and the Clerk of the City Council of said City, do hereby certify that the above foregoing is a full, true, and correct copy of Resolution No. 2026.078 on file in my office and that said Resolution was adopted on the date and by the vote therein stated. Dated this 16th day of June 2026.

Maria Quinonez, City Clerk
402
1 RESOLUTION NO. 2026-079

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD APPROVING THE ENGINEER’S REPORT PREPARED PURSUANT TO CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22565 ET SEQ., AS ORDERED BY THE CITY COUNCIL ON JUNE 16, 202 6, RELATING TO THE LYNWOOD LIGHTING

ASSESSMENT DISTRICT

WHEREAS, the City Council, on June 16, 2026, adopted Resolution No. 2026- 079, directing the Engineer to prepare and file with the City Clerk, a report in writing in accordance with the requirements of Streets and Highways Code, Section 22565 et. seq.; and

WHEREAS, Willdan Financial Services, as Assessment Engineer on behalf of the City of Lynwood, has prepared and filed said report with the City Clerk and the City Clerk has presented said report to this City Council for consideration.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES HEREBY FIND, PROCLAIM, ORDER, AND RESOLVE AS FOLLOWS:

Section 1. The City Council of the City of Lynwood hereby finds and declares that the foregoing recitals are true a nd correct, and incorporates them herein as findings and as a substantive part of this Resolution.

Section 2. The City Council has considered said report as filed and is hereby approved.

Section 3. Said report, including any plan and diagram 2017 -A, estimates of costs and expenses and assessments shall be placed on file in the office of the City Clerk and may be examined by any interested persons.

Section 4. Authorize the Mayor to execute the Resolution for and on behalf of the City of Lynwood.

Section 5. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

403
2 PASSED, APPROVED and ADOPTED this 16th day of June 2026.

________________________________
Gabriela Camacho
Mayor

ATTEST: APPROVED AS TO CONTENT :

__________________________ _________________________________ Maria Quiñonez Suja Lowenthal
City Clerk City Manager

APPROVED AS TO FORM:

__________________________
Noel Tapia
City Attorney

404
3 STATE OF CALIFORNIA )
)

COUNTY OF LOS ANGELES )

I, the undersigned, City Clerk of the City of Lynwood, do hereby certify that th e foregoing Resolution was passed and adopted by the City Council of the City of Lynwood at a regular meeting held on the 16th day of June 2026, and passed by the following votes:

AYES:

NOES:

ABSTAIN:

ABSENT:

Maria Quinonez, City Clerk

STATE OF CALIFORNIA )
)

COUNTY OF LOS ANGELES )

I, the undersigned, City Clerk of the City of Lynwood, and the Clerk of the City Council of said City, do hereby certify that the above foregoing is a full, true, and correct copy of Resolution No. XXX.XXX on file in my office and that said Resolution was adopted on the date and by the vote therein stated. Dated this 16th day of June 2026.

Maria Quinonez, City Clerk

405

AGENDA STAFF REPORT

DATE:

August
4, 2026
TO:

Honorable Mayor and Members of the City Council
APPROVED BY:

Suja Lowenthal, City Manager
PREPARED BY:

Meredith T. Elguira, Interim Community Development Director SUBJECT:

COST ALLOCATION AND COST-BASED FEE STUDY, AND ADOPTION

OF A RESOLUTION APPROVING PROPOSED FEE REVISIONS,

ADDITIONS, AND CREDIT CARD TRANSACTION FEE, AND ADOPTING THE FISCAL YEAR 2026–27 MASTER FEE SCHEDULE
Agenda Item # 4.3.

Recommendation:

Staff recommends City Council:
1 .

Open the public hearing, receive public testimony, and close the public hearing; 2 .

Adopt a resolution (
Attachment 1
) approving the proposed fee revisions and additions
identified in the Cost Allocation and Cost-Based Fee Study, establishing credit card transaction fee, and adopting the Fiscal Year 2026–27 Master Fee Schedule, including Exhibit A
to the resolution (
Attachment 2
); and
3 .

Direct the City Clerk to file the adopted Fiscal Year 2026–27 Master Fee Schedule and make it available for public inspection at Lynwood City Hall.

Executive Summary:

The City last comprehensively updated its Master Fee Schedule in June 2018, under Resolution No. 2018.090. The City subsequently adopted targeted fee revisions in June 2023, under Resolution No. 2023.062. Since that time, the cost of providing City services has continued to increase, and a number of the City's user fees no longer reflect the full, reasonable cost of providing the related service, as required by Government Code Section 66016. To address this gap, the City retained Willdan Financial Services to prepare an updated Cost Allocation Plan and Cost-Based Fee Study covering the Planning, Building and Safety, Code Enforcement, Business License, Animal Control, Recreation and Community City Council City Council Regular Meeting 406
Services, Facility Rentals, Natatorium, City Clerk, Communications, Human Resources, and Public Works fee schedules.

The study calculated the full cost of providing each fee-related service using updated labor rates, department overhead, and central citywide overhead allocated through the City's Cost Allocation Plan, and compared those costs to the fees currently in effect. Willdan reviewed a total of 766 fee entries across ten fee structures, including eight fee structure modifications (seven per-use to per-hour conversions and one flat-fee to contract-rate conversion). Of the remaining 758 fee actions, staff recommends 27 new fees, 493 fee increases, 20 fee decreases, and 218 fees remain unchanged. In addition, staff recommends establishing new citywide Credit Card Convenience Fee for credit card transactions to recover the costs of merchant fees. The City contracted with ClearSource to study the impacts of a credit card processing fee, analyze the surrounding municipalities’ practices, and the estimated subsidy amount of providing this payment option to customers. A summary of the proposed changes, organized by fee schedule, is provided as
Exhibit A
to the resolution (
Attachment 2
).

This report and the accompanying resolution refer to Fire Department's Fire-Code Fee Schedule (for services rendered by order of the Fire Code and related fire- and life-safety laws). It is currently codified at
LACC Title 32, Appendix QQ
: and the Health Hazardous
Materials Division (HHMD) for fees charged by the Los Angeles County Fire Department for services HHMD are required to provide businesses. The fees are usually codified at LACC
Title 12
: These fees remain governed by the Los Angeles County Fire Department's fee schedule under the City's existing service agreement. (CD) Background:

Government Code Section 66016 requires that the specific fees a city charges for services be adopted by the City Council by resolution or ordinance, following notice and a public hearing.

The Master Fee Schedule allows both the public and City staff to understand, in a single document, the fees, rates, and permits charged by the City of Lynwood.

Past Council Actions
Meeting Date
Description
June 5, 2018
City Council adopted a resolution approving the proposed fee revisions and adopting the Fiscal Year 2018–19 Master Fee Schedule, based on a Comprehensive Fee Schedule
prepared by Willdan Financial Services.

June 20, 2023
City Council adopted Resolution No. 2023.062 approving fee revisions and adopting the Fiscal Year 2023–25 Master Fee Schedule.

Since 2023, the City's cost allocation plan, staffing levels, and labor rates have changed, and several fee categories have not been reviewed in several years. Staff, therefore, engaged Willdan Financial Services to complete an updated, citywide Cost Allocation Plan and Cost- City Council City Council Regular Meeting 407
Based Fee Study.

Discussion and Analysis:

The objective of a cost-based fee study is to determine the reasonable full cost of providing a City service, and to compare that cost to the fee currently charged. Willdan Financial Services calculated the full cost of each fee-related service using the following method; this method is further explained in the Lynwood User Fee Report (
Attachment 3
).

Developed fully burdened hourly rates for each position, based on salary and benefit costs divided by direct, productive hours;
Added department overhead and central citywide overhead, allocated through the City's Cost Allocation Plan, to each position's hourly rate;
Applied time estimates for each fee-related service, based on department interviews and historical activity levels, to calculate the full cost of providing the service; and Compared the full cost of service to the fee currently charged to identify the proposed fee adjustment, subject to a not-to-exceed full cost recovery standard.

Up to 100 percent of the full cost of a service may be recovered through a fee; the City is not required to recover the full cost and may set a fee below full cost as a matter of policy, for example to encourage participation in a program or to ensure a service remains accessible to residents. Consistent with this standard, staff is not recommending a fee increase for several recreation programs that serve youth and seniors.

The table below summarizes, by fee schedule, the 766 individual fees reviewed as part of the study, broken out by those proposed as new, increased, decreased, structural, or unchanged, along with the percentage change among fees proposed for adjustment. Because many current fees have not been updated in several years or were originally set as flat administrative charges unrelated to actual service cost, the percentage change varies widely within and across fee schedules; the complete list of current and proposed fees is provided in Exhibit A
to the resolution (
Attachment 2
).

Fee
Schedule/
Department
New
Increase
Decrease
Unchanged
Total
% Change*
Advertising
& Marketing
0 25
0 0
25 +4%
Animal
Control
3 51
1 10
65 +469%
Building &
Safety
0 136
1 15
152
+16%
Business
License
0 12
0 106
118
+11%
City Clerk
0 4
0 1
5 +264%
Planning
2 55
12 30
99 +76%
City Council City Council Regular Meeting 408
Fee
Schedule/
Department
New
Increase
Decrease
Unchanged
Total
% Change*
Code
Enforcement
16 18
0 24
58 +60%
Human
Resources
0 1
0 0
1 +376%**
Public Works
5 53
6 6
70 +157%
Recreation &
Community
Services
1 138
0 26
165***
N/A
Total
27 493
20 218
758
-
Notes
The "% Change" column reflects the average fee increase reported by Willdan
for
existing fees in each department—not the percentage of fees changing.

Human Resources: The report identifies only one fee (Live Scan) increasing from $25 to $119, an increase of approximately 376%.
*Recreation & Community Services: The department also converts 7 fees from "per use" to "per hour" and 1 fee from a flat fee to a contract rate. These are fee structure changes rather than increases or decreases and are not included in the numeric totals above.

This summary is based on the department analyses contained in the Willdan User Fee Study report.

Any existing fee not specifically identified in
Exhibit A
would remain in effect at its current
level and would remain subject to the legislative action that originally established it, consistent with past practice. The proposed new fees are provided below and the complete proposed fee schedule is contained in
Exhibit A
.

DEPARTMENT

DESCRIPTION

NEW FEE
Animal Control
Initial Animal Facility License Fee (Including
Inspection)
$1,122.00
Animal Control
Animal Facility License (Re-inspection)
$541.00
Animal Control
Delinquency Charge for Annual License
Renewal (Wild Animal)
$200.00
Planning
Special Event Permit Minor
$376.00
Planning
Special Event Permit Major (plus event and
contract personnel hourly and materials costs)
$753.00
Code Enforcement
Rental Housing Site Inspection (3-5 units)
$500.00
Code Enforcement
Rental Housing Site Inspection (6-10 units)
$875.00
Code Enforcement
Rental Housing Site Inspection (11-19 units)
$1,400.00
Code Enforcement
Rental Housing Site Inspection (20 - 49 units)
$2,000.00
Code Enforcement
Rental Housing Site Inspection (50-99 units)
$2,900.00
Code Enforcement
Rental Housing Site Inspection (100-149 units)
$3,900.00
Code Enforcement
Rental Housing Site Inspection (150 units and
above)
$4,800.00
City Council City Council Regular Meeting 409

DEPARTMENT

DESCRIPTION

NEW FEE
Code Enforcement
Rental Housing Per Unit Registration and
Inspection
$175.00
Code Enforcement
Rental Housing Per Unit Re-inspection
$150.00
Code Enforcement
Mobile Home Park Site Inspection
$2,200.00
Code Enforcement
Mobile Home Park Per Unit Registration and
Inspection
$175.00
Code Enforcement
Mobile Home Park Per Unit Re-inspection
$150.00
Code Enforcement
Foreclosed Property Registration & Inspection
$534.00
Code Enforcement
Foreclosed Property Re-inspection
$396.00
Code Enforcement
Street Takeover (plus personnel hourly and
repair costs)
$10,000 Fine
Code Enforcement
Illegal Dumping (plus personnel hourly and
materials costs)
$10,000 Fine
Natatorium
Recreation Swim Seniors (60 & over)
$2.00
Public Works
Backflow Installation
$578.00
Public Works
Backflow Testing
$578.00
Public Works
Backflow Hazard Assessment
$578.00
Public Works
Tract Map Processing - Per Lot Cost
$193.00
Public Works
Parcel Map - Final Map Check
$3,102.00
As consumers increasingly makes use of credit cards for payments, the City’s cost associated with processing credit card transactions has increased significantly. An illustration of credit transaction processing costs incurred by the City is shown in the table below.

Fiscal Year (FY)
Credit Card Transaction Fees Paid by City of
Lynwood to Transaction Processing Companies
FY 2020–2021
$133,000
FY 2021–2022
$180,000
FY 2022–2023
$223,000
FY 2023–2024
$385,000
FY 2024–2025
$745,000

The proposed credit card transaction processing fee of 2.50% does not exceed the City’s cost of service, and the City will continue to offer consumers alternative means of payment that do not impose this processing fee, such as cash transactions.

If adopted, the fee is recommended to be effective September 1, 2026 to allow staff time to update City systems.

California Government Code Section 6159 authorizes the City to accept credit cards for the payment of city services, taxes, and fees. To offset the cost of these transactions, cities can legally pass processing fees onto the cardholder. In order to collect the processing fee, the City must:

City Council City Council Regular Meeting 410
Resolution 2026 Master Fee Schedule.docx
Limit the fee to the estimated, reasonable, cost of service.

Continue to provide consumers with alternative means of payment (e.g., cash, check, or debit card), so that those wishing to avoid the processing fee may readily do so.

The proposed fees are intended to recover no more than the reasonable estimated cost of providing each service and are therefore regulatory fees rather than taxes under Article XIII C of the California Constitution.

Community Outreach
Consistent with Government Code section 66016, a Notice of Public Hearing ( Attachment 4
)
was published and a copy of the draft Cost Allocation and Cost-Based Fee Study, including the proposed fee changes and supporting data, was made available for public review on the City’s website and at the City Clerk's Office at Lynwood City Hall at least ten days before this hearing. Written comments received before the hearing, and any testimony received during the hearing, would be considered by City Council before acting on the attached resolution.

Fiscal Impact:

Adjusting fees toward full cost recovery is intended to ensure that the individuals and businesses that directly benefit from a City service bear a fair share of the cost of providing it, rather than that cost being subsidized by the General Fund or other citywide revenue sources available to fund services that benefit the community as a whole.

The precise annual revenue effect of the proposed fee changes cannot be determined until updated permit, service, and activity volumes are finalized for Fiscal Year 2026–27, since revenue depends on the level of activity for each fee-related service. Because 519 of the 547 proposed fee changes are new fees or fee increases, staff anticipates a net increase in fee revenue to the General Fund and other applicable funds; however, the actual effect would depend on the level of permit, license, and service activity the City experiences during the fiscal year.

Coordinated With:

City Clerk's Office
City Manager's Office
Community Development Department
Finance & Administration Department
Human Resources Department
Information Technology Department
Public Works Department
ATTACHMENTS:

Description
City Council City Council Regular Meeting 411

2. Exhibit A Master Fee Schedule.pdf

3. Lynwood User Fee Report.docx

4. Revised Copy of Public Hearing Notice 4061764.pdf
City Council City Council Regular Meeting 412
RESOLUTION NO. 2026.___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD APPROVING

PROPOSED FEE REVISIONS, ADDITIONS AND CREDIT CARD TRANSACTION PROCESSING FEE, AND ADOPTING THE FISCAL YEAR 2026-27 MASTER FEE

SCHEDULE

WHEREAS, the City of Lynwood is a general law city under California law with a recognized mandate to preserve, protect, and enhance the general health and welfare of its residents; and
WHEREAS, the Government Finance Officers Association states that a government should adopt policies that identify the manner in which fees and charges are set and the extent to which they cover the cost of the service provided; and WHEREAS, the City's Master Fee Schedule allows the public and City staff to obtain a better understanding of the fees, rates, and permits charged by the City of Lynwood; and WHEREAS, the City intends to establish new citywide Credit Card Convenience Fee for credit card transactions to cover the costs of merchant fees; and WHEREAS, the City is hereby authorized to impose a fee f or the use of a credit card for all available transactions including, but not limited to paying City taxes, service fees, and fees for other programs and services, not to exceed the costs incurred by the City in providing for payment by credit card; and
WHEREAS, the fee will be incorporated into the City’s User and Regulatory Fee Schedule, so that it can be periodically examined and adjusted, as necessary; and

WHEREAS, current charges for certain City services are insufficient to cover the full, reasonable cost of providing those services; and
WHEREAS, pursuant to Government Code section 66016, the specific fees to be charged for services must be adopted by the City Council by resolution or ordinance, after providing notice and holding a public hearing; and
WHEREAS, the City engaged Willdan Financial Services to prepare an updated Cost Allocation Plan and Cost -Based Fee Study of the Planning, Building and Safety, Code Enforcement, Business License, Animal Control, Recreation and Community Services, Facility Rentals, Natatorium, City Clerk, Communications, Human Resources, and Public Works fee schedules; and
WHEREAS, a copy of the draft Cost Allocation and Cost-Based Fee Study, including the proposed fee changes and supporting data, was made availabl e for public review at the City Clerk's Office at Lynwood City Hall at least ten (10) days prior to this hearing; and WHEREAS, a Notice of Public Hearing was published, and a noticed public hearing was conducted in accordance with California law, prior to adoption of this Resolution, which approves fee revisions and additions for various services as detailed in Exhibit “A” to this Resolution; and WHEREAS, the adoption of this resolution determines costs for the purpose of meeting 413
the operating expenses of City departments and is therefore exempt from the California Environmental Quality Act.

WHEREAS, the proposed fee revisions and additions were presented to City Council on August 4, 2026.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES HEREBY FIND, PROCLAIM, ORDER, AND RESOLVE AS FOLLOWS:

SECITION 1. The City Council of the City of Lynwood finds and declares that the foregoing recitals are true and correct and incorporates them herein as findings and as a substantive part of this Resolution.

SECTION 2. The City Council approves and adopts the fee revisions and additions to the City of Lynwood's Master Fee Schedule, attached hereto as Exhibit “A,” and the revisions and additions, together with the fees in the Master Fee Schedule that were prev iously approved and are not amended by Exhibit “A,” shall form the Fiscal Year 2026-27 Master Fee Schedule, which is hereby adopted.

SECTION 3. Los Angeles County Fire Department (LACoFD) fees shall be determined in accordance with the most current Fire C ode Fee Schedule and Health Hazardous Materials Division fee schedule published on LACoFD’s website.

SECTION 4. Any existing fee not specifically identified in the attached Exhibit “A” or Los Angeles County Fire Department (LACoFD) Fee Schedule shall remain in effect at its current level and shall remain subject to the provisions of the legislative action that placed it into effect.

SECTION 5. The City Council establishes a credit card transaction processing fee of

2.50%.

SECTION 6. Any action adopting or increasing a fee or charge for a development project may not take effect for at least 60 days upon adoption.

SECTION 7. All other fees that are not related to development project fees are effective immediately upon approval.

SECTION 8. CEQA Findings. The Master Fee Schedule is not subject to the California Environmental Quality Act because it is the creation of a government funding mechanism that does not involve any commitment to any specific project, under CEQA Gu idelines Section 15378(b)(4), and because it can be seen with certainty that there is not possibility that it may have a significant effect on the environment, under CEQA Guidelines Section 15061(b)(3).

SECTION 9. The Mayor is authorized to execute this Resolution for and on b ehalf of the City of Lynwood.

SECTION 10. This Resolution shall take full force and effect immediately upon adoption by the City Council.

SECTION 11. The City Clerk shall certify as to the adoption of this City Council Resolution.

414
PASSED, APPROVED, AND ADOPTED this 4th day of August, 2026.

_______________________________
Gabriella Camacho
MAYOR
ATTEST:
_______________________________
Maria Quinonez

CITY CLERK
APPROVED AS TO FORM: APPROVED AS TO CONTENT:
_______________________________ _______________________________ Noel Tapia Suja Lowenthal

CITY ATTORNEY CITY MANAGER

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City of Lynwood, CA
User Fee Study
July 23, 2026
460

i Comprehensive User Fee Study

TABLE OF CONTENTS
TABLE OF CONTENTS ................................ ................................ ................................ . i Executive Summary ................................ ................................ ................................ .. 1 User Fee Bac kground ................................ ................................ ............................... 2 Background .................................................................................................................................................. 2 California User Fee History .......................................................................................................................... 2 Additional Policy Considerations ................................................................................................................. 3 Study Objective ................................ ................................ ................................ ....... 4 Scope of the Study ....................................................................................................................................... 4 Aim of the Report......................................................................................................................................... 5 Project Approach and Methodology ................................ ................................ ........... 6 Conceptual Approach................................................................................................................................... 6 Fully Burdened Hourly Rates........................................................................................................................ 6 Summary Steps of the Study ........................................................................................................................ 7 Allowable Costs ............................................................................................................................................ 7 Methodology ................................................................................................................................................ 8 Quality Control/Quality Assurance .............................................................................................................. 8 Reasons for cost increases/decreases over current fees............................................................................. 8 City Staff Contributions ................................................................................................................................ 9 Lynwood User Fees ................................ ................................ ................................ 10 Cost Recovery............................................................................................................................................. 10 Subsidization .............................................................................................................................................. 10 Impact on Demand (Elasticity) ................................................................................................................... 11 Summary .................................................................................................................................................... 11 Advertising & Marketing ................................ ................................ ........................ 12 Analysis ...................................................................................................................................................... 12 Animal Control ................................ ................................ ................................ ...... 13 Analysis ...................................................................................................................................................... 13 Building & Safety ................................ ................................ ................................ ... 14 Analysis ...................................................................................................................................................... 14 Business License ................................ ................................ ................................ .... 15 461

ii Comprehensive User Fee Study

Analysis ...................................................................................................................................................... 15 City Clerk ................................ ................................ ................................ .............. 16 Analysis ...................................................................................................................................................... 16 Planning ................................ ................................ ................................ ............... 17 Analysis ...................................................................................................................................................... 17 Code Enforcement ................................ ................................ ................................ . 18 Analysis ...................................................................................................................................................... 18 Human Resources ................................ ................................ ................................ .. 19 Analysis ...................................................................................................................................................... 19 Public Works ................................ ................................ ................................ ......... 20 Analysis ...................................................................................................................................................... 20 Recreation and Community Services ................................ ................................ ........ 21 Analysis ...................................................................................................................................................... 21 Appendix A – Tot al Allowable Cost to be Recovered ................................ .................. 22 Appendix B –Fully Burdened Hourly Rates ................................ ................................ 23 Appendix C – Cost Recovery Analysis ................................ ................................ ....... 28

462

1 Comprehensive User Fee Study

Executive Summary
The City of Lynwood engaged Willdan Financial Services (Willdan) to determine the full costs incurred by the City to support the various activities for which the City charges user fees. Due to the complexity and the breadth of performing a comprehensive review of fees, Willdan employed a variety of fee methodologies to id entify the full costs of individual fee and program activities. This report and the appendices herein identify 100% full cost recovery for City services. Appendix C details the full cost and suggested fees as determined through discussion with departmental staff . The recommended fees identified herein are either at or less than full cost recovery.

463

2 Comprehensive User Fee Study

User Fee Background
Background
As part of a general cost recovery strategy, local governments adopt user fees to fund programs and services that provide limited or no direct benefit to the community as a whole (“User Fees”). As cities struggle to maintain levels of service and variability of demand, they have become increasingly aware of subsidies provided by the General Fund and have implemented cost -recovery targets. To the extent that governments use general tax monies to provide individuals with private benefits, and not require them to pay the full cost of the service (and, therefore, receive a subsidy), the government is limiting funds that may be available to provide other community-wide benefits. In effect, the government is using community funds to pay for private benefits. Unlike most revenue sources, cities have more control over the level of user fees they charge to recover costs, or the subsidies they can institute.

Fees in California are required to conform to the statutory requirements of the California Constitution, Proposition 218, Proposition 26, and the California Code of Regulations. The Code also requires that the City Council adopt fees by either ordinance or resolution, and that any fees in excess of the estimated total cost of rendering the related services must be approved by a popular vote of two -thirds of those electors voting because the charge would be considered a tax and not a fee. There are no fees suggested to be set above the cost of service and as such a public vote is not required.

California User Fee History
Before Proposition 13, in times of fiscal shortages, California cities were able to raise property taxes, which funded everything from police and recreation to development -related services. However, this situation changed with the passage of Proposition 13 in 1978.

Proposition 13 established the era of revenue limitation in California local government. In subsequent years, the state saw a series of additional limitations to local government revenues. Proposition 4 (1979) defined the difference between a tax and a fee: a fee can be no greater than the cost of providing the service; and Proposition 218 (1996) further limited the imposition of taxes for certain classes of fees. As a result, cities were required to secure a supermajority vote in order to enact or increase taxes. Due to the thresholds needed to increase local taxes, cities have less control and very few successful options for new revenues.

The State of California took a series of actions in the 1990’s and 2000’s to improve the State’s fiscal situation, at the expense of local governments. In 2004-05, the Educational Revenue Augmentation Funds (“ERAF”) take-away of property taxes and the reduction of Vehicle License Fees further reduced local tax revenues.

In addition, on November 2, 2010, California voters approved Proposition 26, the “Stop Hidden T axes Initiative”, which is aimed at defining “regulatory fees” as a special tax rather than a fee, thus requiring approval by two -thirds vote of local voters. These regulatory fees are typically intended to mitigate the societal and environmental impacts of a business or person’s activities. Proposition 26 contains seven categories of exceptions. The fees analyzed as part of a user fee study typically fall under categories one through five consisting of charges for specific benefits, government service, regulatory need, for use of government property, or a fine/penalty.
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Additional Policy Considerations
State regulations require that municipalities update their fee schedules to reflect the actual costs of certain public services primarily benefiting users. User fees recover costs associated with the provision of specific services benefiting the user, thereby typically reducing the use of General Fund monies for such purposes.

In addition to collecting the direct cost of labor and materials associated with processing and administering user services, it is common for local governments to recover reasonable support costs. Support costs are those costs relating to a local government’s central service departments that are allocable to the local government’s operating departments. Central services support cost allocations were incorporated using the resulting indirect overhead percentages determined through the City’s cost allocation plan. A cost allocation plan identifies the central service functions of the City such as Finance, City Manager, and Human Resources and allocates their cost to the departments and funds of the City that they support. This plan was used in the user fee study to account for the burden placed upon central services by the operating departments in order to allocate a proportionate share of central service cost through the study.

As labor effort and costs associated with the provision of services fluctuate over time, a significant element in the development of any fee schedule is that it has the flexibility to remain current. Therefore, it is recommended that the City include an inflationary factor in the resolution adopting the fee schedule to allow the City to annually increase or decrease the fees by changes in a pre-approved inflationary index, as described below. However, such inflationary increases shall not exceed the reasonable estimated cost of providing the services each year.

The City may employ many different inflationary factors. The most commonly used inflator is some form of the Consumer Price Index (CPI) as it is widely well known and accepted. A similar inflator is the implicit price deflator for GDP, which is much like the CPI except that while the CPI is based on t he same “basket” of goods and services every year, the price deflators’ “basket” can change year to year. Since the primary factor for the cost of a City’s services is usually the costs of the personnel involved , tying an inflationary factor that connects more directly to the personnel costs can also be suitable if there is a clear method, or current practice of obtaining said factor.

Each City should use an inflator that they believe works the best for their specific situation and needs but cannot rely solely on the CPI increase as it is incumbent upon each agency to ensure the amount of the fees charged does not exceed the reasonable estimated costs of providing the services. It is also recommended that the City perform this internal review annually wit h a comprehensive review of services and fees performed every five years, which would include adding , amending, or removing fees for programs/services.
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Study Objective
As the City of Lynwood seeks to efficiently manage limited resources and adequately respond to increased service demands, it needs a variety of tools. A user fee study provides assurance that the City has the best information and the best resources available to make sound decisions, fairly and legitimately set fees, maintain compliance with state law and local policies, and meet the needs of the City administration and its constituency. Given the limitations on raising revenue in local government, the City recognizes that a user fee Study is a very cost-effective way to understand the total cost of services and identify potential fee deficiencies. Essentially, a user fee is a payment for a requested service provided by a local government that primarily benefits an individual or group.

The total cost of each service included in this analysis is based on the full cost of providing City services, including direct salaries and benefits of City staff, direct departmental costs, and indirect costs from central service support. This study determines the full cost recovery fee for the City to provide each service; however, each fee is set at the City’s discretion, up to 100% of the total cost, as specified in this report.

The principal goal of the study was to help the City determine the full cost of the services th at the City provides. In addition, Willdan established a series of additional objectives including:
 Developing a rational basis for setting fees
 Identifying subsidy amount, if applicable, of each fee in the model  Ensuring compliance with State law
 Developing an updatable and comprehensive list of fees  Maintaining accordance with City policies and goals
The study results will help the City better understand its true costs of providing services and may serve as a basis for making informed policy decisions regarding the most appropriate fees, if any, to collect from individuals and organizations that require individualized services from the City.

Scope of the Study
The scope of this study encompasses a review and calculation of the user fees charged by the following Lynwood departments and fee groups:
 Advertising and Marketing
 Animal Control
 Building and Safety
 Business License
 City Clerk
 Code Enforcement
 Human Resources
 Planning
 Public Works
 Recreation and Community Services

The study involved the identification of existing and potential new fees, fee schedule restructuring, data collection and analysis, orientation and consultation, quality control, communication and presentations, and calculation of individual service costs (fees) or program cost recovery levels. 466

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Aim of the Report
The user fee study focused on the cost of City services, as City staff currently provide them at existing, known, or reasonably anticipated service and staff level needs. This report provides a summary of the study results, and a general description of the approach and methods Willdan and City staff used to determine the recommended fee schedule. The report is not intended to document all of the numerous discussions throughout the process , nor is it intended to provide an influential dissertation on the qualities of the utilized tools, techniques, or alternative approaches.

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Project Approac h and Methodology
Conceptual Approach
The basic concept of a user fee study is to determine the “reasonable cost” of each service provided by the City for which it charges a user fee. The full cost of providing a service may not necessarily become the City’s fee, but it serves as the objective basis as to the maximum amount that may be collected.

The standard fee limitation established in California law for such fees is the “estimated, reasonable cost” principle. In order to maintain compliance with the l etter and spirit of this standard, every component of the fee study process included a related review. The use of budget figures , time estimates , and improvement valuation clearly indicates reliance upon estimates for some data.

Fully Burdened Hourly Rate s
The total cost of each service included in this analysis is primarily based on the Fully Burdened Hourly Rates (FBHRs) that were determined for City personnel directly involved in providing services. The FBHRs include not only personnel salary and benefits (see Appendix B), but also any costs that are reasonably ascribable to personnel. The cost elements that are included in the calculation of fully burdened rates are:
 Salaries & benefits of personnel involved
 Operating costs applicable to fee operations
 Departmental support, supervision, and administration overhead  Internal Service Charges
 Central service overhead costs allocated through the cost allocation plan An important factor in determining the fully burdened ra te is in the calculation of productive hours for personnel. This calculation takes the available workable hours in a year of 2,080 and adjusts this figure to 1,650 productive or billable hours to account for calculated or anticipated hours’ employees are involved in non‐billable activities such as paid vacation, sick leave, holidays, and other considerations as necessary.

Dividing the full cost , including overhead, of a position by the number of productive hours provides the FBHR.

The FBHRs are then used in conjunction with time estimates, when appropriate for how a service is provided, to calculate a fee’s cost based on the personnel and the amount of their time that is involved in providing each service.
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Summary Steps of the Study
The process of the study is straightforward and simple in concept. The following list provides a summary of the study process steps:

Allowable Costs
This report identifies three types of costs that, when combined, constitute the fully burdened cost of a service (Appendix A). Costs are defined as
direct labor, including salary and benefits,
departmental overhead costs, and the City’s
central services overhead, where
departmental and central service overhead
costs constitute support costs. These cost
types are defined as follows:
 Direct Labor (Personnel Costs): The
costs related to staff salaries for
time spent directly on fee -related
services.
 Departmental Overhead: A
proportional allocation of
departmental overhead costs,
including operation costs such as
supplies and materials that are necessary for the department to function.  Central Services Overhead: These costs, as provided via the City’s cost allocation plan, represent services provided by those central services departments whose primary function is to support other City departments.

Data Analysis
Department Interviews
Time Estimates
Labor Costs
Cost Allocation Plan
Building Cost Layers
Direct Services
Indirect Services
Department Overhead
City-Wide Overhead
Set Fees
Define the Full Cost of
Services
Set Cost Recovery Policy
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Methodology
The two methods of analysis for calculating fees used in this report are the:

Case Study Method (Standard Unit Cost Build -Up Approach) : This approach estimates the actual labor and material costs associated with providing a unit of service to a single user. This analysis is suitable when City staff time requirements do not vary dramatically for a service, or for special projects where the time and cost requirements are easy to identify at the project’s outset. Further, the method is effective in instances when a staff member from one department assists on an application, ser vice or permit for another department on an as -needed basis. Costs are estimated based upon interviews with City staff regarding the time typically spent on tasks, a review of available records, and a time and materials analysis.

Program Cost Approach: In some instances, the underlying data is not available or varies widely, leaving a standard unit cost build -up approach impractical. In addition, market factors and policy concerns (as opposed to actual costs) tend to influence rental based fee levels more than other types of services. Willdan employed a different methodology where appropriate to fit a program’s needs and goals. Typical programmatic approach cases are facility use fees, penalties, and instances where a program cost is divided over the user base to obtain a per applicant cost for shared cost services.

Quality Control/ Quality Assurance
All study components are interrelated, thus flawed data at any step in the process will cause the ultimate results to be inconsistent and unsound. The elements of our Quality Control process for user fee calculations include:
 Involvement of knowledgeable City staff
 Clear instructions and guidance to City staff
 Reasonableness tests and validation
 Internal and external reviews
 Cross-checking
Reasons for cost inc reas es/decreases over current fees Within the fee tables in Appendix C , the differences are identified between the full costs calculated through the study and the fee levels currently in effect. The reasons for differences between the two can arise from a number of possible factors including:
 Previous fee levels may have been set at levels less than full cost intentionally, based on policy decisions
 Staffing levels and the positions that complete fee and service activity may vary from when the previous costs were calculated
 Personnel and materials costs could have increased at levels that differed from any inflationary factors used to increase fees since the last study
 Costs that this study has identified as part of the full cost of services may not have been accounted for in a previous study
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o Departmental overhead and administration costs
o Indirect overhead from the cost allocation plan
 Changes in processes and procedures within a department, or the City as a whole  Changes in the demand for services in a C ity may have also changed the staffing or cost structure of departments over time
City Staff Contributions
As part of the study process, Willdan received tremendous support and cooperation from City staff, who contributed and reviewed a variety of components to the study, including:
 Budget and other cost data
 Staffing structures
 Fee and service structures, organization, and descriptions  Direct and indirect work hours (billable/non-billable)  Time estimates to complete work tasks
 Review of draft results and other documentation
A user fee study requires significant involvement of the managers and line staff from the departments on top of their existing workloads and competing priorities. The contributions from City staff were critical to this study. We would li ke to express our appreciation to the City and its staff for their assistance, professionalism, positive attitudes, helpful suggestions, responsiveness, and overall cooperation.

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Lynwood User Fees
Cost Recovery
The cost recovery models, by department/division fee type, are presented in detail in Appendix C. Full cost recovery is determined by summing the estimated amount of time each position (in increments of minutes or hours) spends to render a service. Time es timates for each service rendered were obtained through interviews conducted with City staff for each department/division fee included in the study. The resulting cost recovery amount represents the total cost of providing each service. The City’s current fee being charged for each service, if applicable, is provided in this section, as well, for reference.

It is important to note that the time data used to determine the amount of time each employee spends assisting in the provision of the services listed o n the fee schedule is essential in identifying the total cost of providing each service and will differ from City to City depending on staffing, positions involved, experience o f staff, the use of consultants, and the policies and procedures in place for e ach City .

Specifically, in providing services, a number of employees are often involved in various aspects of the process, spending anywhere from a few minutes to several hours on the service.

The primary goal of this study was to identify the cost of City services, to provide information to help the City make informed decisions regarding the actual fee levels and charges. The responsibility of determining the final fee levels is a complicated task. City staff must consider many issues in formulating recommendations, and the City Council must consider those same issues and more in making the final decisions.

City staff assumes the responsibility to develop specific fee level recommendations to present to the City Council. Unfortunately, there are no hard and fast rules to guide the City, since many of the considerations are based on the unique characteristics of the City of Lynwood, and administrative and political discretion.

However, in setting the level of full cost recovery for each fee, one should consider whether the service solely benefits one end user or the general community.

Subsidization
Recalling the definition of a user fee helps guide decisions regarding subsidization. The general standard is that individuals (or groups) who receive a wholly private benefit should pay 100% of the full cost of the services. In contrast, services that are simply public benefit should be funded entirely by the general fund’s tax dollars. Unfortunately, for the decision makers, some services fall into the range between these two extremes.

Further complicating the decision, opponents of fees often assert that the activities subject to the fees provide economic, cultural, “quality of life,” or other community benefits that exceed the costs to the City, but it is important to distinguish the difference between any purported possible benefits that may be conveyed through the result of activities of the service receiver and the direct benefit being conveyed through the City providing the service to the requestor.

It is recommended the City consider such factors during its deliberations regarding appropriate fee levels. 472

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Of course, subsidization can be an effective public policy tool since it can be used to reduce fees to encourage certain activities (such as to ensure public safety) or allow some people to be able to afford to receive services they otherwise could not at the full cost. In addition, subsidies can be an appropriate and justifiable action, such as to allow citizens to rightfully access services, without overburdensome costs.

Despite the intent, it is important for the City and public to understand that subsidies must be covered by another revenue source, typically the General Fund’s other unrestricted funds.

Impact on Demand (Elasti city )
Economic principles of elasticity suggest that increased costs for services (higher fees) will eventually curtail the demand for the services ; whereas lower fees may spark an incentive to utilize the services and encourage certain actions. Either of these conditions may be a desirable effect to the City. However, the level of the fees that would cause demand changes is largely unknown. The cost of service study did not attempt to evaluate the economic or behavioral impacts of higher or lower fees; nevertheless, the City should consider the potential impacts of these issues when deciding on fee levels.

Summary
City staff is recommending setting user fees at suggested fee amounts as detailed in Appendix C. City and departmental goals, City Council priorities, policy initiatives, past performance, implementation issues, and other internal and external factors should influence staff recommendations and City Council decisions. In this case, the proper identification of additional services (new or existing services) and the update to a consistent and comprehensive fee schedule w ere the primary objective s of this study. City staff has reviewed the full costs and identified the recommended fee levels for consideration by City Council.

The following sections provide background for each department, division, and fee group and the results of this study’s analysis of their fees. For the full list of each fee’s analysis, refer to Appendix C of this report.

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Advertising and Marketing
Analysis
No analysis was made of the Advertising and Marketing fees and staff is recommending to increase fees by 4% as detailed in Appendix C.

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Animal Control
Public Safety provides animal control services and enforcement.

Analysis
Willdan individually reviewed the services associated with Animal Control. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Animal Control services relied primarily upon a standard unit cost build -up approach, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro -rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the current fee is recov ering the costs associated with the requested service. The analysis found that current fees are not in line with the cost of providing service. Staff have suggested reasonable fee adjustments to the fee schedule as detailed in Appendix C.

As a result, there would be:
 An increase for 51 fees;
 1 fee would decrease;
 3 new fees would be added;
 10 fees would remain as currently set, and;
 The average fee change would be an increase of 469% for current fees.

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Building and Safety
The Building and Safety Division is responsible for reviewing construction plan to ensure the CA Building Code and applicable laws and ordinances are adhered to in the construction, alterations, moving, demolition, repair and use of any building or structure within the City, excluding work in the right-of-way.

The Division also issues building permits and performs site inspections to ensure compliance with pertinent codes, laws and ordinances.

Analysis
Willdan individually reviewed the services and programs associated with the Building and Safety Division.

The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

A program cost analysis was performed to determine current cost recovery for services utilizing the cost for services along with FY 2023 – 2025 historical revenue and fee activity for Building and Safety. The analysis found that the current fees on average result in around 86% cost recovery for services. Staff are recommending that the fees be increased to achieve 100% cost recovery. A time and cost analysis was performed on a few of the fees in the schedule that have direct staff involvement identified to determine the direct cost for each. The analysis found that most flat rate fees are currently set below the full cost of providing the service. Staff have suggested increasing cost recovery of fees as detailed in Appendix C. As a result, there would be:
 An increase for 136 fees;
 1 fee would decrease;
 15 fees would remain as currently set, and;
 The average fee change would be an increase of 16%.

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Business License
The City of Lynwood requires all businesses operating within the City limits, including property owners, home based businesses, and all contractors, to obtain a business license and pay business license tax prior to commencing business operations.

Analysis
Willdan individually reviewed the services associated with Business License fees. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Business License services relied primarily upon a standard unit cost build -up approach for the application and filing fees, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro -rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the current fee is recovering the costs associated with the requested service. The analysis found that the fees are currently set below the full cost of providing the service as determined in this study . Staff ha ve suggested reasonable fee adjustments as detailed in Appendix C. As a result, there would be:
 An increase for 12 fees;
 105 fees would remain as currently set, and;
 The average fee change would be an increase of 11% for current fees.

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City Clerk
The City Clerk’s Office serves as a link between the City’s many stakehold ers, which includes a diverse community and the City’s internal organization. The City Clerk’s Office provides a myriad of administrative and statutory functions including being responsible for the care and custody of all official records and documents, conducting fair, transparent and neutral elections in accordance with the California Elections Code, ensuring compliance with provisions of the Political Reform Act by performing the duties of filing officer, managing the process of appointments to Boards and Commissions abiding by the provisions of the Maddy Act, coordinating the Fireworks Permit issuance program, assisting with Business License functions and preserving the legislative record. Additionally, the City Clerk’s Office also provides support to t he City Council and members of the Executive Management team.

Analysis
Willdan individually reviewed the services associated with the City Clerk. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of City Clerk services relied primarily upon a standard unit cost build -up approach, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro-rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the current fee is recovering the costs associate d with the requested service. The analysis found tha t the fees are currently set below the full cost of providing the service as determined in this study . Staff ha ve suggested reasonable fee adjustments as detailed in Appendix C. As a result, there would be:
 An increase for 4 fees;
 1 fee would remain as currently set, and;
 The average fee change would be an increase of 264% for current fees.

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Planning
The Planning Division is responsible for current and advance planning activities and the implementation of the Lynwood General Plan and the City's zoning ordinance. The Planning Division processes, prepares, and presents discretionary project reviews and recommendations including: General Plan Amendments, Zone Changes, Conditional Use Permits, Specific Plans, Variances, Zoning Ordinance Amendments, Subdivisions.

The Planning Division processes administrative applications to include: Site plan reviews , Sign permits , Fence permits, Minor development projects, Business license zoning approval, Home occupation permits, Childcare facilities, Color reviews, Other development proposals.

Staff also prepares and provides reports and recommendations to the Lynwood Planning Commission and/or to the City Council.

Analysis
Willdan individually reviewed the services associated with the Planning Division. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Planning services relied primarily upon a standard unit cost build-up approach, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro-rata share of departmental costs, including indirect costs for City central services. Willdan then compared t he calculated full cost against the current fee amount to determine, if charged, whether the current fee is recovering the costs associated with the requested service. The analysis found that most current fees are not in line with the cost of providing ser vices. Staff have suggested reasonable fee adjustments to the fee schedule as detailed in Appendix C. As a result, there would be:
 An increase for 55 fees;
 12 fees would decrease;
 2 new Special Event Permit fees would be added;
 30 fees would remain as currently set, and;
 The average fee change would be an increase of 76% for current fees.

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Code Enforcement
The Code Compliance Division includes Code Enforcement, Parking Enforcement and Animal Control. This branch works collectively to enforce zoning standards, building code and the City's Municipal Code.

Analysis
Willdan individually reviewed the services and programs associated with the Code Enforcement Division.

The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Code Enforcement services relied primarily upon a standard unit cost build -up approach, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the serv ice to recover the direct cost of staff and the pro -rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the c urrent fee is recovering the costs associated with the requested service. The analysis found that most fees are currently set below the full cost of providing the service. Staff have suggested increasing cost recovery of fees as detailed in Appendix C. As a result, there would be:
 An increase for 18 fees;
 16 new fees would be added;
 24 fees would remain as currently set, and;
 The average fee change would be an increase of 60% for current fees.

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Human Resources
The Human Resources & Risk Management Departm ent is responsible for all aspects of human resources functions, which include attracting, and retaining highly competent and qualified employees with a commitment to responsive and excellent customer service; maintaining the City’s classification and compensation plan; and ensuring equal employment opportunities and compliance with various state and federal mandates.

Analysis
Willdan individually reviewed the services and programs associated with the Human Resources Department. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Human Resources services relied primarily upon a standard unit cost build -up approach, whereby the reasonable cost of each fee occur rence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro -rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the current fee is recovering the costs associated with the requested service. The analysis found that the Live Scan fee is below the cost of providing service.

Staff is suggested the Live Scan fee to be increased from $25 to $119 as detailed in Appendix C.

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Public Works
The Department of Public Works is responsible for repairs and maintenance of the City's: Water system, Sewer system , Tree maintenance , Streets, Storm drains , Street lighting , Traffic signals , Parks, Median islands, Buildings and related facilities.

In addition, it administers the trolley buses, oil recycling, refuse collection and recycling, and street sweeping programs.

The Department is also responsible for planning, design ing and constructing all Public Works capital improvement projects. Engineering staff also reviews and issues permits for private development projects for compliance with National Pollutant Discharge Elimination System (NPDES), Americans with Disabilities Act (ADA), and other codes.

Analysis
Willdan individually reviewed the services associated with the Public Works Department. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of Public Works services relied primarily upon a standard unit cost build-up approach, whereby the reasonable cost of each fee occurrence was determined using staff time involved with providing the service to recover the direct cost of staff and the pro -rata share of departmental costs, including indirect costs for City central services. Willdan then compared the calculated full cost against the current fee amount to determine, if charged, whether the current fee is recovering the costs associated with the requested service. The analysis found that many fees are currently set below the full cost of providing the service. Staff have suggested increasing cost recovery of fees as detailed in Appendix C. As a result, there would be:
 An increase for 53 fees;
 6 fees would decrease;
 5 new fees would be added;
 6 fees would remain as currently set, and;
 The average fee change would be an increase of 157% for current fees.

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Recreation and Community Services
The Recreation and Community Services Department manages 9 park facili ties on 45 -acres, and a wide variety of recreational programs. The Recreation and Community Services Department serves the community through diverse and innovative programming and partnerships, leading to a safe and healthy community. By providing space to learn and play, space to be safe and secure, and space to create and imagine, the Department meets an important need - the creation of community through people, parks and programs.

Analysis
Willdan individually reviewed the services associated with the Recreation and Community Services Department. The review also consisted of an evaluation of existing services in an effort to update the fee schedule.

The analysis of most Recreation and Community Services programs encompassed facility rentals, recreation swim, and other recreation services. The fee for use of government owned facilities and property can be set discretionally by the City per Proposition 26 to reduce the cost to the public for related facilities costs, and because there is market availability for facility use elsewhere. The cost of acquisition, maintenance, repair, and upgrade to the City and subsequently the community is partially offset by rental or use fee revenue. As such these fees should be set using the knowledge of activity use for the facilities, policy desires of the City, and market factors when desirable. It is generally accepted that many Community Services programs provide a measure of public benefit to the residents and City as a whole. In addition, cities generally want to ensur e that their programs and services remain affordable to the community at large, and that the programs remain competitive with surrounding jurisdictions and private businesses. Therefore, full cost recovery is typically not the primary goal of fee setting. An overall program cost analysis for Recreation and Community Services was also performed and determined that the department is currently operating at around 7% cost recovery including indirect support from central services of the City. A time and cost analysis was performed on the fees in the schedule that could have direct staff involvement identified to determine the direct cost for each. Staff have suggested reasonable fee adjustments to the fee schedule as detailed in Appendix C. As a result, there would be:
 An increase for 137 fees;
 1 new fee would be added;
 7 fees would change from a per use to a per hour fee;  1 fee would change from a flat to a contract rate fee, and;  1 fee would change from a flat to a variable rate fee;  26 fees would remain as currently set.

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Appendix A – Total Allow able Cost to be Recovered
Below are the total allowable costs that may be recovered through user fees; however, only a portion of the total allowable cost is recovered as staff not only works on services related to user fees, but also works on an array of other City functions during the operational hours of the City. The direct overhead percentages below are derived by dividing other operational costs by salaries and b enefits. The indirect allocation percentages are provided through the cost allocation plan. The amounts listed below will not reconcile to City budgets as costs that should not be included in overhead for personnel in the application of determining fully b urdened hourly rates were excluded. Examples of these costs are capital, debt, monetary transfers, contract costs, and other costs that are charged directly to the service requestor.

Lynwood - User Fee
Overhead Rate Calculations
Department
Total Salaries &
Benefits
Department
Operating Cost
Direct
Overhead
%
Internal
Service
Charge
Internal
Service %
Indirect
Allocation
%
1011: City Clerk - City Clerk 267,893 37,040 14% 81,490 30% 0% 1011: City Manager - Administration 657,808 291,838 44% 156,042 24% 0% 1011: City Manager - Marketing Division 103,878 53,318 51% 14,710 14% 0% 1011: Community Development 3,136,202 738,552 24% 398,752 13% 12% 1011: Finance & Administration - Accounting 179,553 73,545 41% 29,888 17% 0% 1011: Finance & Administration - Administrative Services 29,395 20,722 70% 14,583 50% 0% 1011: Human Resources - Employee Personnel Services 112,134 134,708 120% 41,541 37% 0% 1011: Human Resources - General Service 117,088 91,612 78% 31,339 27% 0% 1011: Public Works 436,235 331,998 76% 174,989 40% 10% 1011: Public Works - Building Maintenance 499,860 414,042 83% 80,192 16% 0% 1011: Public Works - Public Works Administration 68,496 66,206 97% 376,140 549% 0% 1011: Recreation & Community Services 2,990,416 1,562,027 52% 279,507 9% 22% 2101: Gas Tax Fund 403,594 403,000 100% 458,100 114% 5% 2701: Landscape Maint. Assessment District 1,856,769 649,736 35% 120,800 7% 9% 2941: HUD/CDBG Fund 700,997 122,072 17% - 0% 10% 6051: Water/Enterprise Fund 2,225,608 2,075,428 93% 1,152,781 52% 13% 6401: Sewer Fund 1,471,082 1,014,601 69% 357,393 24% 0% 7101: Information Technology Fund 619,759 147,700 24% - 0% 0% 484

23 Comprehensive User Fee Study

Appendix B –Fully Burdened Hourly Rates
Below are fully burdened hourly rates (FBHR) of staff positions that provide for the services detailed in Appendix C. The FBHRs were used to determine the full cost of each service. They include the salary and benefit costs for each position as well as all applicable overhead amounts for each position. For any user fee service request that is outside the scope of the fee s detailed in Appendix C, or for services for which there is no fee currently set, the City can charge up to the full cost of the FBHR for personnel involved.

485

24 Comprehensive User Fee Study

Lynwood - User Fee
Fully Burdened Hourly Rate Calculation
Department Title
Fully Burdened
Hourly Rate
Position Rates
1011: City Clerk - City Clerk City Clerk - City Clerk - ASSISTANT TO THE CITY CLERK $93.01 1011: City Clerk - City Clerk City Clerk - City Clerk - CITY CLERK $17.26 1011: City Clerk - City Clerk City Clerk - City Clerk - CITY CLERK TECHNICIAN $78.46 1011: City Clerk - City Clerk City Clerk - City Clerk - DEPUTY CITY CLERK $119.35 2101: Gas Tax Fund Gas Tax Fund - BUILDING MAINTENANCE LEAD WORKER $215.34 2101: Gas Tax Fund Gas Tax Fund - DIRECTOR OF PUBLIC WORKS $448.41 2101: Gas Tax Fund Gas Tax Fund - ELECTRICAL MAINTENANCE WORKER $189.55 2101: Gas Tax Fund Gas Tax Fund - LEAD CUSTODIAN $167.05 2101: Gas Tax Fund Gas Tax Fund - MAINTENANCE WORKER $164.56 2101: Gas Tax Fund Gas Tax Fund - MAINTENANCE WORKER-PT $44.23 2101: Gas Tax Fund Gas Tax Fund - PUBLIC WORKS OPERATIONS COORDINATOR $157.27 2101: Gas Tax Fund Gas Tax Fund - PUBLIC WORKS OPERATIONS MANAGER $387.05 2101: Gas Tax Fund Gas Tax Fund - PUBLIC WORKS OPERATIONS SUPERVISOR $283.57 2101: Gas Tax Fund Gas Tax Fund - STREET MAINTENANCE LEAD WORKER $189.62 2101: Gas Tax Fund Gas Tax Fund - STREET MAINTENANCE WORKER $176.83 2941: HUD/CDBG Fund HUD/CDBG Fund - ACCOUNTANT $142.02 2941: HUD/CDBG Fund HUD/CDBG Fund - ADMINISTRATIVE ANALYST II $153.66 2941: HUD/CDBG Fund HUD/CDBG Fund - ADMINISTRATIVE ASSISTANT $113.42 2941: HUD/CDBG Fund HUD/CDBG Fund - DIRECTOR OF COMMUNITY DEVELOPMENT $276.66 2941: HUD/CDBG Fund HUD/CDBG Fund - DIRECTOR OF FINANCE $277.75 2941: HUD/CDBG Fund HUD/CDBG Fund - RECREATION LEADER III-PT $24.42 2941: HUD/CDBG Fund HUD/CDBG Fund - RECREATION LEADER II-PT $22.59 2941: HUD/CDBG Fund HUD/CDBG Fund - SENIOR ACCOUNTANT $159.67 2941: HUD/CDBG Fund HUD/CDBG Fund - SENIOR MANAGEMENT ANALYST $159.06 1011: Finance & Administration - Accounting Acct - ACCOUNTING TECHNICIAN $108.58 1011: Finance & Administration - Accounting Acct - DIRECTOR OF FINANCE $314.69 1011: Finance & Administration - Accounting Acct - PAYROLL SPECIALIST $138.06 1011: Finance & Administration - Accounting Acct - SENIOR ACCOUNTANT $172.67 1011: Finance & Administration - Accounting Acct - SENIOR ACCOUNTING TECHNICIAN $139.58 1011: Public Works - Building Maintenance Bldg Maint - BUILDING MAINTENANCE LEAD WORKER $167.63 1011: Public Works - Building Maintenance Bldg Maint - CUSTODIAN $126.24 1011: Public Works - Building Maintenance Bldg Maint - LEAD CUSTODIAN $146.47 1011: Public Works - Building Maintenance Bldg Maint - PUBLIC WORKS OPERATIONS COORDINATOR $136.43 1011: Public Works - Building Maintenance Bldg Maint - PUBLIC WORKS OPERATIONS MANAGER $315.56 1011: Public Works - Building Maintenance Bldg Maint - PUBLIC WORKS OPERATIONS SUPERVISOR $229.59 1011: Community Development CD - ADMINISTRATIVE ASSISTANT $121.62 1011: Community Development CD - ADMINISTRATIVE INTERN-PT $23.59 1011: Community Development CD - BUSINESS LICENSE OFFICER $109.23 1011: Community Development CD - DIRECTOR OF COMMUNITY DEVELOPMENT $294.67 1011: Community Development CD - LEAD PUBLIC SAFETY OFFICER $146.54 1011: Community Development CD - OFFICE ASSISTANT II-PT $25.64 1011: Community Development CD - PERMIT TECHNICIAN $134.76 1011: Community Development CD - PLANNING ASSOCIATE $169.64 1011: Community Development CD - PUBLIC SAFETY MANAGER $216.63 1011: Community Development CD - PUBLIC SAFETY OFFICER $137.64 1011: Community Development CD - PUBLIC SAFETY OFFICER-PT $34.40 1011: Community Development CD - SENIOR PLANNER $196.13 1011: Community Development CD - SR. BUILDING INSPECTOR/ASST. BUILDING OFFICIAL $203.91 1011: City Manager - Administration CM - Admin - ASSISTANT TO THE CITY MANAGER $204.06 1011: City Manager - Administration CM - Admin - CITY MANAGER $448.67 1011: City Manager - Administration CM - Admin - SENIOR ADMINISTRATIVE ASSISTANT $138.64 1011: City Manager - Administration CM - Admin - SENIOR MANAGEMENT ANALYST $186.88 486

25 Comprehensive User Fee Study

Lynwood - User Fee
Fully Burdened Hourly Rate Calculation
Department Title
Fully Burdened
Hourly Rate
Position Rates
1011: City Manager - Marketing Division CM - Mktg - COMMUNICATIONS SPECIALIST $152.73 1011: City Manager - Marketing Division CM - Mktg - MEDIA SPECIALIST $168.19 1011: Finance & Administration - Administrative Services Finance - DIRECTOR OF FINANCE $365.46 1011: Human Resources - Employee Personnel Services HR - Emp - DIRECTOR OF HR & RISK MANAGEMENT $440.52 1011: Human Resources - Employee Personnel Services HR - Emp - HUMAN RESOURCES & RISK ANALYST $227.86 1011: Human Resources - Employee Personnel Services HR - Emp - HUMAN RESOURCES & RISK TECHNICIAN $189.83 1011: Human Resources - Employee Personnel Services HR - Emp - SENIOR HUMAN RESOURCES & RISK ANALYST $350.38 1011: Human Resources - General Service HR - General - DIRECTOR OF HR & RISK MANAGEMENT $356.69 1011: Human Resources - General Service HR - General - HUMAN RESOURCES & RISK ANALYST $184.50 1011: Human Resources - General Service HR - General - HUMAN RESOURCES & RISK TECHNICIAN $153.71 1011: Human Resources - General Service HR - General - SENIOR HUMAN RESOURCES & RISK ANALYST $283.70 7101: Information Technology Fund IT - DIRECTOR OF TECHNOLOGY SERVICES $288.27 7101: Information Technology Fund IT - SENIOR INFORMATION SYSTEMS TECHNICIAN $117.00 7101: Information Technology Fund IT - SYSTEM ANALYST $167.56 2701: Landscape Maint. Assessment District LMAD - ADMINISTRATIVE ASSISTANT $127.23 2701: Landscape Maint. Assessment District LMAD - BUILDING MAINTENANCE LEAD WORKER $140.10 2701: Landscape Maint. Assessment District LMAD - LABORER $116.83 2701: Landscape Maint. Assessment District LMAD - LEAD CUSTODIAN $116.42 2701: Landscape Maint. Assessment District LMAD - MAINTENANCE WORKER $128.04 2701: Landscape Maint. Assessment District LMAD - MAINTENANCE WORKER-PT $30.77 2701: Landscape Maint. Assessment District LMAD - PARK MAINTENANCE LEAD WORKER $147.29 2701: Landscape Maint. Assessment District LMAD - PUBLIC WORKS OPERATIONS COORDINATOR $109.48 2701: Landscape Maint. Assessment District LMAD - PUBLIC WORKS OPERATIONS MANAGER $252.97 2701: Landscape Maint. Assessment District LMAD - PUBLIC WORKS OPERATIONS SUPERVISOR $183.07 2701: Landscape Maint. Assessment District LMAD - SENIOR ACCOUNTING TECHNICIAN $150.62 2701: Landscape Maint. Assessment District LMAD - SENIOR MANAGEMENT ANALYST $192.41 1011: Public Works PW - ASSISTANT ENGINEER $193.91
1011: Public Works PW - ASSOCIATE ENGINEER $233.35
1011: Public Works PW - DIRECTOR OF PUBLIC WORKS $414.70 1011: Public Works PW - MAINTENANCE WORKER $159.09
1011: Public Works PW - PUBLIC WORKS INSPECTOR $233.35
1011: Public Works PW - PUBLIC WORKS OPERATIONS COORDINATOR $145.11 1011: Public Works PW - PUBLIC WORKS OPERATIONS MANAGER $348.65 1011: Public Works PW - PUBLIC WORKS OPERATIONS SUPERVISOR $250.66 1011: Public Works PW - STREET MAINTENANCE LEAD WORKER $175.54 1011: Public Works - Public Works Administration PW Admin - ADMINISTRATIVE ASSISTANT $170.71 1011: Public Works - Public Works Administration PW Admin - DIRECTOR OF PUBLIC WORKS $419.36 1011: Public Works - Public Works Administration PW Admin - LABORER $135.61 1011: Public Works - Public Works Administration PW Admin - SENIOR ACCOUNTING TECHNICIAN $192.77 1011: Recreation & Community Services Rec - ACCOUNT CLERK $130.65 1011: Recreation & Community Services Rec - ADMINISTRATIVE INTERN-PT $31.87 1011: Recreation & Community Services Rec - DEPUTY DIR. OF REC AND COMM SERVICES $345.39 1011: Recreation & Community Services Rec - DIRECTOR OF RECREATION & COMMUNITY SERVICES $398.57 1011: Recreation & Community Services Rec - LABORER (PW)-PT $31.87 1011: Recreation & Community Services Rec - LIFEGUARD-PT $32.49 1011: Recreation & Community Services Rec - MEDIA SPECIALIST $207.15 1011: Recreation & Community Services Rec - RECREATION COORDINATOR $154.77 1011: Recreation & Community Services Rec - RECREATION FACILITY & PROGRAM SUPERVISOR $198.91 1011: Recreation & Community Services Rec - RECREATION LEADER III-PT $35.13 1011: Recreation & Community Services Rec - RECREATION LEADER II-PT $32.49 1011: Recreation & Community Services Rec - RECREATION LEADER I-PT $31.94 1011: Recreation & Community Services Rec - RECREATION SPECIALIST $112.55 487

26 Comprehensive User Fee Study

Lynwood - User Fee
Fully Burdened Hourly Rate Calculation
Department Title
Fully Burdened
Hourly Rate
Position Rates
1011: Recreation & Community Services Rec - RECREATION SUPERINTENDENT II $260.59 1011: Recreation & Community Services Rec - SENIOR LIFEGUARD-PT $35.13 6401: Sewer Fund Sewer - ACCOUNT CLERK $103.96
6401: Sewer Fund Sewer - ACCOUNTANT $185.41
6401: Sewer Fund Sewer - ACCOUNTING TECHNICIAN $145.13
6401: Sewer Fund Sewer - ADMINISTRATIVE ASSISTANT $146.67 6401: Sewer Fund Sewer - ADMINISTRATIVE INTERN-PT $28.89 6401: Sewer Fund Sewer - ASSISTANT ADMINISTRATIVE ANALYST $152.28 6401: Sewer Fund Sewer - ASSISTANT ENGINEER $169.77
6401: Sewer Fund Sewer - ASSISTANT TO THE CITY CLERK $136.46 6401: Sewer Fund Sewer - ASSISTANT TO THE CITY MANAGER $238.66 6401: Sewer Fund Sewer - ASSOCIATE ENGINEER $201.07
6401: Sewer Fund Sewer - BILLING & COLLECTIONS SUPERVISOR $219.57 6401: Sewer Fund Sewer - BUILDING MAINTENANCE LEAD WORKER $161.52 6401: Sewer Fund Sewer - CITY CLERK $28.52
6401: Sewer Fund Sewer - CITY CLERK TECHNICIAN $115.77
6401: Sewer Fund Sewer - CITY MANAGER $528.50
6401: Sewer Fund Sewer - CUSTODIAN $122.90
6401: Sewer Fund Sewer - DEPUTY CITY CLERK $174.90
6401: Sewer Fund Sewer - DEPUTY CITY TREASURER $174.62
6401: Sewer Fund Sewer - DIRECTOR OF FINANCE $357.58
6401: Sewer Fund Sewer - DIRECTOR OF HR & RISK MANAGEMENT $338.14 6401: Sewer Fund Sewer - DIRECTOR OF PUBLIC WORKS $360.76 6401: Sewer Fund Sewer - HUMAN RESOURCES & RISK ANALYST $174.90 6401: Sewer Fund Sewer - HUMAN RESOURCES & RISK TECHNICIAN $145.71 6401: Sewer Fund Sewer - LABORER $116.51
6401: Sewer Fund Sewer - LEAD CUSTODIAN $134.07
6401: Sewer Fund Sewer - MEDIA SPECIALIST $187.79
6401: Sewer Fund Sewer - PAYROLL SPECIALIST $165.13
6401: Sewer Fund Sewer - PUBLIC WORKS INSPECTOR $204.85 6401: Sewer Fund Sewer - PUBLIC WORKS OPERATIONS MANAGER $337.65 6401: Sewer Fund Sewer - PUBLIC WORKS OPERATIONS SUPERVISOR $234.34 6401: Sewer Fund Sewer - SENIOR ACCOUNTANT $207.46
6401: Sewer Fund Sewer - SENIOR ACCOUNTING TECHNICIAN $165.83 6401: Sewer Fund Sewer - SENIOR ADMINISTRATIVE ASSISTANT $160.25 6401: Sewer Fund Sewer - SENIOR FINANCIAL ANALYST $219.73 6401: Sewer Fund Sewer - SENIOR HUMAN RESOURCES & RISK ANALYST $268.94 6401: Sewer Fund Sewer - SENIOR MANAGEMENT ANALYST $217.25 6401: Sewer Fund Sewer - UTILITY SERVICES MANAGER $194.71 6401: Sewer Fund Sewer - WATER COMPLIANCE SPECIALIST $156.30 6401: Sewer Fund Sewer - WATER SERVICE/WASTEWATER LEAD WORKER $198.40 6401: Sewer Fund Sewer - WATER SERVICE/WASTEWATER WORKER I $145.08 6401: Sewer Fund Sewer - WATER SERVICE/WASTEWATER WORKER II $169.22 6401: Sewer Fund Sewer - WATER SERVICE/WASTEWATER WORKER I-PT $46.55 6051: Water/Enterprise Fund Water - ACCOUNT CLERK $134.52 6051: Water/Enterprise Fund Water - ACCOUNTANT $239.91
6051: Water/Enterprise Fund Water - ACCOUNTING TECHNICIAN $187.79 6051: Water/Enterprise Fund Water - ADMINISTRATIVE ASSISTANT $189.79 6051: Water/Enterprise Fund Water - ADMINISTRATIVE INTERN-PT $37.38 6051: Water/Enterprise Fund Water - ASSISTANT ADMINISTRATIVE ANALYST $197.04 6051: Water/Enterprise Fund Water - ASSISTANT ENGINEER $219.67 6051: Water/Enterprise Fund Water - ASSISTANT TO THE CITY CLERK $176.57 488

27 Comprehensive User Fee Study

Lynwood - User Fee
Fully Burdened Hourly Rate Calculation
Department Title
Fully Burdened
Hourly Rate
Position Rates
6051: Water/Enterprise Fund Water - ASSISTANT TO THE CITY MANAGER $308.82 6051: Water/Enterprise Fund Water - ASSOCIATE ENGINEER $260.17 6051: Water/Enterprise Fund Water - BILLING & COLLECTIONS SUPERVISOR $284.11 6051: Water/Enterprise Fund Water - BUILDING MAINTENANCE LEAD WORKER $202.35 6051: Water/Enterprise Fund Water - CITY CLERK $36.90
6051: Water/Enterprise Fund Water - CITY CLERK TECHNICIAN $149.80 6051: Water/Enterprise Fund Water - CITY MANAGER $683.84 6051: Water/Enterprise Fund Water - COMMUNICATIONS SPECIALIST $220.59 6051: Water/Enterprise Fund Water - CUSTODIAN $156.54
6051: Water/Enterprise Fund Water - DEPUTY CITY CLERK $226.31 6051: Water/Enterprise Fund Water - DEPUTY CITY TREASURER $225.95 6051: Water/Enterprise Fund Water - DIRECTOR OF FINANCE $462.68 6051: Water/Enterprise Fund Water - DIRECTOR OF HR & RISK MANAGEMENT $437.53 6051: Water/Enterprise Fund Water - DIRECTOR OF PUBLIC WORKS $467.95 6051: Water/Enterprise Fund Water - HUMAN RESOURCES & RISK ANALYST $226.31 6051: Water/Enterprise Fund Water - HUMAN RESOURCES & RISK TECHNICIAN $188.54 6051: Water/Enterprise Fund Water - LABORER $148.94
6051: Water/Enterprise Fund Water - LEAD CUSTODIAN $173.85 6051: Water/Enterprise Fund Water - MEDIA SPECIALIST $242.99 6051: Water/Enterprise Fund Water - PAYROLL SPECIALIST $213.66 6051: Water/Enterprise Fund Water - PUBLIC WORKS INSPECTOR $265.06 6051: Water/Enterprise Fund Water - PUBLIC WORKS OPERATIONS MANAGER $391.99 6051: Water/Enterprise Fund Water - PUBLIC WORKS OPERATIONS SUPERVISOR $280.80 6051: Water/Enterprise Fund Water - SENIOR ACCOUNTANT $268.44 6051: Water/Enterprise Fund Water - SENIOR ACCOUNTING TECHNICIAN $214.12 6051: Water/Enterprise Fund Water - SENIOR ADMINISTRATIVE ASSISTANT $207.36 6051: Water/Enterprise Fund Water - SENIOR FINANCIAL ANALYST $284.32 6051: Water/Enterprise Fund Water - SENIOR HUMAN RESOURCES & RISK ANALYST $348.00 6051: Water/Enterprise Fund Water - SENIOR MANAGEMENT ANALYST $279.81 6051: Water/Enterprise Fund Water - UTILITY SERVICES MANAGER $248.99 6051: Water/Enterprise Fund Water - WATER COMPLIANCE SPECIALIST $204.07 6051: Water/Enterprise Fund Water - WATER SERVICE/WASTEWATER LEAD WORKER $259.73 6051: Water/Enterprise Fund Water - WATER SERVICE/WASTEWATER WORKER I $189.36 6051: Water/Enterprise Fund Water - WATER SERVICE/WASTEWATER WORKER II $221.01 6051: Water/Enterprise Fund Water - WATER SERVICE/WASTEWATER WORKER I-PT $60.23 489

28 Comprehensive User Fee Study

Appendix C – Cost Recovery Analysis
The follow ing tables provide the results of the analysis, resulting full cost recovery amount, and recommended fees. For fees, services, and penalties in which the full cost, existing fee, and suggested fee is listed as “NA” , the amount or percentage was not calculable. This is most common when either the current or the suggested fee includes a variable component that is not c omparable on a one-to-one basis, a full cost was not calculated (for penalties , fines, market-based fees, or items not included in the study ), or when there is not a current fee amount to compare against.

490

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MIGUEL CERVANTES

CITY OF LYNWOOD/CITY MANAGER'S OFFICE
11330 BULLIS RD
LYNWOOD, CA 90262

HRG NOTICE OF HEARING
NOH 8/4/2026 - UPDATED USER FEES
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NOTICE OF PUBLIC HEARING

CITY OF LYNWOOD
NOTICE IS HEREBY GIVEN that on Tuesday,
August 4, 2026, at 6:00 p.m. the City Council of
the City of Lynwood, California will conduct a
public hearing to consider the following:

The presentation of a Cost Allocatio n and Cost -
Based Fee Study conducted to update the City's
Master Fee Schedule, including adjustments to
various user fees, permits, service charges, credit
card processing fees, and other municipal costs
of services.

The proposed action includes the additi on or
increase of processing fees, including credit card
processing fees where applicable, and other City
rates, charges, and fees by Resolution. A copy of
the draft Cost Allocation and Cost -Based Fee
Study, including the proposed fee changes and
supportin g data, will be available for public review
at the City Clerk's Office at Lynwood City Hall at
least ten (10) days prior to the public hearing.

RESOLUTION SUMMARY:

The proposed Resolution will update the
following: The City's Master Fee Schedule,
including adjustments to various user fees,
permits, service charges, and other municipal
costs of services.

DATE AND TIME OF HEARING: Tuesday,
August 4, 2026, 6:00 p.m. or as soon thereafter
as possible.

LOCATION OF HEARING: City of Lynwood City
Hall, City Council Chambers, 11350 Bullis Road,
Lynwood, CA 90262
INVITATION TO BE HEARD: A public hearing will
be held and all interested persons will be given
an opportunity to comment on this item at the
public hearing. In addition written comments may
be submitted to th e City Council prior to the
hearing, mailed to 11330 Bullis Road, Lynwood,
CA 90262, Attention: Maria Quinonez, City Clerk.

Please reference hearing title and date of hearing
in any correspondence.

For further information, you may call Meredith T.

Elguira, Interim Community Development Director
at (310) 603 -0220, extension 602 or at
[email protected].
7/23/26
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LYNWOOD PRESS WAVE
492

AGENDA STAFF REPORT

DATE:

August
4, 2026
TO:

Honorable Mayor and Members of the City Council
APPROVED BY:

Suja Lowenthal, City Manager
PREPARED BY:

Delania G. Whitaker, Senior Management Analyst
SUBJECT:

CONDUCT A SECOND READING AND ADOPT AN ORDINANCE OF THE
CITY COUNCIL OF THE CITY OF LYNWOOD ADDING CHAPTER 3,
SUBSECTION 3-38 TO THE LYNWOOD MUNICIPAL CODE TO
INCORPORATE CHAPTER 11.41 OF TITLE 11 OF THE LOS ANGELES

COUNTY CODE RELATING TO MEDICAL DEBT REPORTING

REQUIREMENTS AND FINDING THE ACTION EXEMPT FROM THE

CALIFORNIA ENVIRONMENTAL QUALITY ACT
Agenda Item # 5.1.

Recommendation:

Staff recommends that the City Council introduce for second reading, waive further reading, and adopt Ordinance No.______
(Attachment 1)
, by title only, adding Chapter 3, Subsection
3-38 to the Lynwood Municipal Code that adopts the Los Angeles County ordinance addressing medical debt through data collection.

Executive Summary:

On June 16, 2026, the City Council approved the introduction and first reading of an ordinance adding Chapter 3, Subsection 3-38 to the Lynwood Municipal Code to adopt the Los Angeles County ordinance addressing medical debt through data collection. (CM) Background:

Medical debt remains a significant public health issue in Los Angeles County, affecting approximately one in nine adults and totaling more than $2.9 billion in 2023. In response, the Los Angeles County Board of Supervisors adopted an ordinance requiring acute care hospitals to report data on debt collection practices and financial assistance programs to improve transparency and inform policy decisions. Because the ordinance applies only to unincorporated areas, incorporated cities must adopt their own ordinance to extend these requirements locally. Several jurisdictions have already taken action, and Lynwood is now considering adoption. If approved, the ordinance would apply to St. Francis Medical Center, City Council City Council Regular Meeting 493
ensuring the hospital participates in the reporting program and helping improve access to financial assistance and accountability for Lynwood residents.

Discussion and Analysis:

The proposed ordinance would add a new chapter to the Lynwood Municipal Code adopting, by reference, the Los Angeles County ordinance addressing medical debt through data collection, codified at Los Angeles County Code Chapter 11.41. Consistent with the approach taken by the City of Los Angeles, adoption would extend the County's reporting framework to acute care hospitals operating within Lynwood without creating a separate local enforcement structure.

Adoption of the ordinance would have the following effects:

Acute care hospitals operating within the city, including St. Francis Medical Center, would become subject to Public Health's requirements regarding the reporting of debt collection and financial assistance activities.

Public Health would gain authority to collect, monitor, and publish standardized hospital data, including financial assistance applications, denial rates, approval amounts, and patient accounts referred to collections.

Public Health would retain enforcement authority over hospitals subject to the ordinance, consistent with its administration of the ordinance in unincorporated areas and in the City of Los Angeles.

The data collected would support countywide efforts to identify gaps in financial assistance, reduce avoidable medical debt, and inform future policy development at the local and regional level.

The ordinance would not establish new City reporting, staffing, or enforcement obligations.

Implementation, monitoring, and enforcement of the reporting requirements would remain with Public Health, consistent with its administration of the ordinance elsewhere in the County.

Fiscal Impact:

The action recommended in this report will have not fiscal impact on the City.

Coordinated With:

City Attorney's Office
ATTACHMENTS:

City Council City Council Regular Meeting 494
Final.Ordinance_-_Medical_Debt_Reporting.pdf
Description
City Council City Council Regular Meeting 495
ORDINANCE NO. _____

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA, ADDING CHAPTER 3, SUBSECTION 3-38 TO THE LYNWOOD MUNICIPAL CODE TO INCORPORATE CHAPTER 11.41 OF TITLE 11 OF THE LOS ANGELES COUNTY CODE

RELATING TO MEDICAL DEBT REPORTING REQUIREMENTS AND FINDING THE ACTION

EXEMPT FROM THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
WHEREAS, medical debt can impose substantial financial hardship on individuals and families and may affect access to healthcare, housing stability, employment opportunities, and overall economic well-being; and
WHEREAS, on October 8, 2024, the Los Angeles County Board of Supervisors adopted Ordinance No. 2024-0048, establishing Chapter 11.41 of Title 11 of the Los Angeles County Code relating to Medical Debt Reporting Requirements; and WHEREAS, Chapter 11.41 requires acute care hospitals to report information regarding medical debt collection activities, financial assistance programs, charity care eligibility screening, and related patient assistance efforts; and
WHEREAS, the City of Lynwood is home to St. Francis Medical Center, a major regional healthcare provider serving Lynwood residents and surrounding communities; and WHEREAS, the City Council finds that incorporating Chapter 11.41 of Title 11 of the Los Angeles County Code into the Lynwood Municipal Code will promote transparency regarding medical debt practices, increase public awareness of financial assistance programs, and support informed policymaking regarding healthcare affordability; and WHEREAS, the City Council further finds that adoption of this Ordinance is in the interest of protecting the public health, safety, and welfare of the residents of the City of Lynwood.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES ORDAIN AS FOLLOWS:

SECTION 1. Findings.

The foregoing recitals are true and correct and are incorporated herein by this reference as findings of the City Council.

SECTION 2. Chapter 3 Subsection 38 of the Lynwood Municipal Code is hereby added in its entirety to read as follows:
3-38

MEDICAL DEBT REPORTING REQUIREMENTS
Section 3-38.1 Adoption by Reference.

Pursuant to Government Code Sections 50022.1 through 50022.10 and any other applicable provisions of law, Chapter 11.41 of Title 11 of the Los Angeles County Code, entitled "Medical Debt Reporting Requirements," including any future amendments thereto, is hereby adopted by reference and incorporated into the Lynwood Municipal Code as though fully set forth herein.
496
Section 3-38.2 Applicability.

The provisions of Chapter 11.41 of Title 11 of the Los Angeles County Code shall apply within the City of Lynwood to the fullest extent authorized by law.

Section 3-38.3 Administration and Enforcement.

The City Manager, or designee, is authorized to coordinate with Los Angeles County and any applicable agencies regarding implementation and administration of the requirements adopted pursuant to this Chapter.

Section 3-38.4 Conflict of Laws.

In the event of any conflict between this Chapter and any applicable federal, state, or county law, the provision affording the greatest protection to patients and consumers shall govern to the extent permitted by law.

Section 3. CEQA.

The City Council finds that adoption of this Ordinance is exempt from the California Environmental Quality Act ("CEQA") pursuant to CEQA Guidelines Section 15061(b)(3) because it can be seen with certainty that the Ordinance will not have a significant effect on the environment. The Ordinance is also not a project pursuant to CEQA Guidelines Section 15378.

Section 4. Severability.

If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is held invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, and portion thereof irrespective of the fact that any one or more portions may be declared invalid or unconstitutional.

Section 5. Effective Date.

The City Clerk shall certify to the passage and adoption of this Ordinance, and shall cause it, or a summary of it, to be published as required by law, and it shall be effective thirty (30) days after its adoption.

Section 6. Publication.

The City Clerk shall certify to the adoption of this Ordinance and shall cause the same to be published or posted in the manner required by law.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Lynwood, California, at a regular meeting held on the ___ day of __________, 2026. 497

_________________________
Gabriela Camacho
Mayor
ATTEST:
________________________
Maria Quinonez
City Clerk

APPROVED AS TO FORM: APPROVED AS TO CONTENT:

________________________ __________________________ Noel Tapia Suja Lowenthal
City Attorney City Manager

498

AGENDA STAFF REPORT

DATE:

August
4, 2026
TO:

Honorable Mayor and Members of the City Council
APPROVED BY:

Suja Lowenthal, City Manager
PREPARED BY:

Carol Molina, Interim Finance Director
Shanell Shipe, Assistant to the City Manager
Meredith Elguira, Interim Community Development Director SUBJECT:

APPROVAL TO PLACE A TRANSIENT OCCUPANCY TAX MEASURE ON
THE NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION BALLOT
Agenda Item # 6.1.

Recommendation:

Staff recommends City Council:
1 .

INTRODUCE for first reading, read by title only, and waive further reading, the attached Ordinance entitled “AN ORDINANCE OF THE PEOPLE OF THE CITY OF LYNWOOD, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADDING SECTION 6-9 ‘TRANSIENT OCCUPANCY TAX’ TO CHAPTER 6 ‘FINANCE AND TAXATION’ OF

THE LYNWOOD MUNICIPAL CODE, IMPOSING A TRANSIENT OCCUPANCY TAX AT

A RATE OF TWELVE PERCENT ON THE FULL AMOUNT PAID BY GUESTS FOR

LODGING, AND REQUIRING ONLINE TRAVEL COMPANIES AND OTHER BOOKING INTERMEDIARIES TO COLLECT AND REMIT THE TAX”; (Attachment 1) and 2 .

ADOPT a resolution entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LYNWOOD, CALIFORNIA, CALLING AND GIVING NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE SUBMISSION TO THE VOTERS OF A MEASURE RELATING TO THE

IMPOSITION OF A GENERAL TRANSIENT OCCUPANCY TAX ON THE PRIVILEGE

OF OCCUPYING LODGING FOR TRANSIENT OCCUPANCY WITHIN THE CITY OF LYNWOOD” and
3 .

ADOPT a resolution entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LYNWOOD, CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF

THE COUNTY OF LOS ANGELES TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THAT DATE PURSUANT TO § 10403 OF THE ELECTIONS CODE”; and
4 .

ADOPT a resolution entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY City Council City Council Regular Meeting 499

OF LYNWOOD APPROVING THE FORM OF THE PROPOSED ORDINANCE TO BE SUBMITTED TO VOTERS OF THE CITY AT THE NOVEMBER 3, 2026, GENERAL MUNICIPAL ELECTION ESTABLISHING A TRANSIENT OCCUPANCY TAX,” and 5 .

ADOPT a resolution entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF LYNWOOD, CALIFORNIA, SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS AND REBUTTALS REGARDING A MEASURE FOR THE NOVEMBER 3, 2026, LYNWOOD GENERAL MUNICIPAL ELECTION AND DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS”; and
6 .

AUTHORIZE the City Clerk to take all actions necessary to place the measure on the November 3, 2026 ballot, including filing the required documents with the Los Angeles County Registrar-Recorder/County Clerk.

Executive Summary:

The City of Lynwood does not currently levy a Transient Occupancy Tax (TOT), a tax paid by visitors who stay in hotels, motels, and similar lodging for 30 days or less. All seven neighboring Los Angeles County cities reviewed for this report levy a TOT at rates ranging from 5 to 12 percent. To evaluate whether Lynwood should adopt a TOT, the City retained HdL Companies to benchmark Lynwood's lodging inventory against comparable cities and project potential revenue across a range of candidate rates. The analysis, dated July 16, 2026, found that each percentage point of TOT is projected to generate approximately $62,600 annually at the median estimate. A 12 percent rate is projected to generate approximately $751,315 annually, or approximately 1.69 percent of the City's General Fund.

A TOT proposed for general governmental use is a general tax under California law and requires a two-thirds vote of the City Council to place the measure on the ballot, followed by approval of a simple majority of voters. Staff recommends that Council place a 12 percent TOT measure before Lynwood voters at the November 3, 2026 General Municipal Election.

The recommended rate is within the range currently imposed by the comparison cities and equals the highest rate in the comparison group.

The proposed measure would allow Lynwood voters to decide whether to establish a 12 percent transient occupancy tax paid by guests staying at hotels and motels in the City to generate revenue for general City services, with all revenue remaining under local control. The measure includes annual financial audits and public disclosure of spending, and would remain in effect until ended by voters.

The City Council and staff recognize that residents and businesses place the greatest priority on maintaining core City services; keeping routes to school and places where children play safe; preventing crime and gang activity; maintaining 911 emergency response; keeping parks and public areas safe and clean; investing in street and pothole repairs; preventing human trafficking; addressing unsafe driving; and supporting youth and recreation programs. Like many California cities, Lynwood continues to evaluate long-term funding options to help address these issues and manage rising operational costs. The City has taken a number of steps to reduce spending, however expenditures for the cost of goods, labor, and contract services have outpaced gains. A TOT proposed for general governmental use would assist in support of these services. If the measure is approved by voters, staff would return to Council at a subsequent meeting to introduce and adopt the implementing ordinance (Attachment 1)
.

City Council City Council Regular Meeting 500
(CM, CD, FIN)
Background:

The Lynwood Public Safety/Community Protection/City Services Measure is a tax on the rent paid by guests staying in hotels, motels, and similar lodging for 30 days or less. The tax is collected by the lodging operator and remitted to the City. Because the tax is paid almost entirely by visitors rather than Lynwood residents or local businesses, it is widely used by California cities as a general revenue source that does not burden the local tax base.

The Lynwood Public Safety/Community Protection/City Services Measure was developed with a clear goal: create a structure that does not tax residents, protects neighborhoods and business districts, and provides revenue to support the City services used by those who travel to, or stay within, the City’s hotels and motels. The proposed measure is intended to ensure that individuals who use City services pay their share for public safety, use of streets and sidewalks, and the maintenance of clean and safe public spaces.

Lynwood has grown and changed over the decades, and has not kept pace with neighboring communities who have long ago implemented a TOT to maintain clean and open spaces, public safety and the other City services paid for by visitors or travelers that would otherwise be paid for by residents. The Lynwood Public Safety/Community Protection/City Services Measure lets City voters decide whether to update the ordinance to include a long-term revenue to support City services that is paid for visitors or travelers.

Lynwood does not currently impose a TOT. To evaluate the City's lodging capacity and revenue potential, HdL Companies compiled Lynwood's lodging inventory using Los Angeles County Assessor parcel data, County environmental-health inspection records, and commercial lodging data. The analysis identified 25 operating hotels and motels in the City, totaling 401 guest rooms, concentrated along the Long Beach Boulevard and Atlantic Avenue corridors. At approximately 6.0 rooms per 1,000 residents, Lynwood's lodging capacity is modest relative to its population and falls below the comparison-city median of 7.8 rooms per 1,000 residents.

HdL benchmarked Lynwood against seven neighboring Los Angeles County cities, all of which levy a TOT:

Comparison City
TOT Rate
Reported Annual
TOT Revenue
Notes
Huntington Park

5.0 percent
$129,859

Compton

7.5 percent
$82,067
Excluded from medians (see
note below)
Bell Gardens

8.0 percent
$641,361

South Gate

8.0 percent
$565,135

Bellflower

9.0 percent
$1,186,377

Downey

9.0 percent
$2,455,766

City Council City Council Regular Meeting 501
Bell

12.0 percent
$429,953
Voter-approved 12 percent
ceiling; Council may set a
lower rate by resolution
Median (six cities)

8.5 percent
$603,248
Compton excluded
Lynwood (current)
None
$0

Compton is shown for reference but was excluded from the revenue projection and from all median calculations because its reported collections are irregularly low relative to its confirmed room inventory, which would understate the projection for Lynwood. All seven comparison cities apply a flat percentage of rent, with no tiered or graduated structures.

Lynwood's median household income of approximately $74,800 is mid-range within the comparison group, reinforcing its comparability to these neighboring cities.

TOT ordinances among the comparison cities are long-established and have remained in continuous effect since adoption, with the earliest dating to 1964 (Downey) and the most recent amendment in 2017 (Bell). Bell's ordinance sets a 12 percent voter-approved ceiling while allowing its Council to set a lower rate by resolution, a structure that provides future flexibility without requiring a ballot measure.

A TOT proposed for general governmental use is a general tax. Placing a general tax measure on the ballot requires a two-thirds vote of the City Council to submit the measure, followed by a simple majority (50 percent plus one) of voters at the election.

Discussion and Analysis:

Applying the per-room TOT yield analyzed across the comparison cities to Lynwood's 401 rooms, staff and HdL Companies developed projections across a range of candidate rates.

Each percentage point of TOT is projected to generate roughly $62,600 per year at the median estimate.

Candidate Rate
Conservative (P25)
Median (P50)
Optimistic (P75)
1 percent (base)
$47,126
$62,610
$83,254
6 percent (modest)
$282,755
$375,657
$499,523
8 percent
$377,007
$500,877
$666,030
10 percent
$471,258
$626,096
$832,538
12 percent
(recommended)
$565,510
$751,315
$999,046
14 percent (aggressive)
$659,761
$876,534
$1,165,553
All projections assume the current 401-room inventory; expansion of the lodging base would increase revenue proportionally, assuming demand matches growth. The median (P50) estimate is the central and most likely outcome; the conservative case assumes Lynwood's lodging underperforms its neighbors, and the optimistic case assumes it outperforms them.

Options
City Council City Council Regular Meeting 502
Staff analyzed the following candidate rates:
6 to 8 percent (modest):

Generates between approximately $375,657 and $500,877
annually at the median estimate. An 8 percent rate is close to the comparison-city median, positioning Lynwood consistently with its neighbors. 10 percent (California city median):

Generates approximately $626,096 annually at
the median estimate but exceeds the direct comparison-city median. 12 percent (recommended):

Generates approximately $751,315 annually at the
median estimate. This rate matches the highest rate among the comparison cities and would maximize projected revenue within the observed comparison-city range.

Staff recommends a 12 percent flat rate. The recommended rate remains within the range imposed by the comparison cities, equals the highest rate in the comparison group, and is projected to generate a meaningful and stable addition to the General Fund (approximately

1.69 percent at the median estimate). A flat rate also reflects a structure consistent with all seven comparison cities, each of which applies a flat percentage of rent with no tiered or graduated structure.

Fiscal and Policy Considerations
Incidence:

The tax falls on visitors, not Lynwood residents or local businesses.

Feasibility: Measures whose burden falls on non-residents historically face more favorable voter reception.

Stability:

Revenue is anchored to actual lodging activity and scales directly with the rate.

Comparability:

A 12 percent rate is within the range imposed by neighboring cities and equals the highest rate in the comparison group.

Because the proposed tax would fund general City services, it is a general tax under California law. Placement on the ballot requires a two-thirds vote of the City Council to submit the measure, followed by a simple majority of voters. This action does not introduce or adopt the implementing ordinance. If the measure is approved by voters, staff would return to Council at a subsequent meeting to introduce and adopt the ordinance (Attachment 1), which would take effect 30 days following adoption.

Fiscal Impact:

Placing the measure on the November 3, 2026 ballot has an estimated total cost of $133,675, based on a cost estimate provided by the Los Angeles County Registrar-Recorder/County Clerk. This cost is included in the Fiscal Year 2026−27 budget. This estimate reflects the cost of consolidating the measure with the November 3, 2026 General Municipal Election; the County would provide a final cost following certification of the election. No additional appropriation beyond the amount already budgeted is requested at this time.

If approved by voters, a 12 percent TOT is projected to generate approximately $751,315 annually for the General Fund at the median estimate, representing approximately 1.69 percent of the City's reported General Fund of approximately $43.6 million. Any subsequent appropriation of TOT proceeds would be brought to Council as part of the annual budget City Council City Council Regular Meeting 503

1. Lynwood_TOT_Ordinance_FINAL_ 8-1-26.docx

2. Resolution Calling for an Election_Ballot Measure_FINAL_8-1-26.docx

3. Resolution Requesting Election Consolidation_Ballot Measure_FINAL_8-1-26.docx

4. Resolution Approving the Form of the Ordinance_Ballot Measure_FINAL_8-1-26.docx

5. Resolution Setting Priorities_Ballot Measure_FINAL_8-1-26.docx process, at which point a revenue and expenditure detail report would be provided.

Coordinated With:

City Attorney
Finance and Administration Department
Community Development Department
City Clerk's Office
ATTACHMENTS:

Description
City Council City Council Regular Meeting 504

ORDINANCE NO. ________

AN ORDINANCE OF THE PEOPLE OF THE CITY OF LYNWOOD, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADDING SECTION 6-9 "TRANSIENT OCCUPANCY TAX" TO CHAPTER 6 "FINANCE AND TAXATION" OF THE

LYNWOOD MUNICIPAL CODE, IMPOSING A TRANSIENT OCCUPANCY TAX AT

A RATE OF TWELVE PERCENT ON THE FULL AMOUNT PAID BY GUESTS FOR

LODGING, AND REQUIRING ONLINE TRAVEL COMPANIES AND OTHER

BOOKING INTERMEDIARIES TO COLLECT AND REMIT THE TAX

RECITALS
WHEREAS, this measure shall be known and may be cited as “The Lynwood Public Safety/Community Protection/City Services Measure” (the "Measure"); and WHEREAS, Revenue and Taxation Code Section 7280 authorizes the legislative body of a city to levy a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, unless the occupancy is for a period of more than thirty days ; and
WHEREAS, the City of Lynwood ("City") does not presently impose a transient occupancy tax, and is one of a small number of cities in Los Angeles County that does not do so; visitors who stay in Lynwood lodging therefore consume City services without contributing to their cost through a lodging tax, as visitors do in neighboring jurisdictions; and WHEREAS, the City is responsible for providing and supporting essential municipal services that protect the health, safety, and quality of life of residents, businesses, and visitors, including public safety, emergency response, street and infrastructure maintenance, parks and recreation, youth and senior citizen programs, neighborhood services, and other general City services; and WHEREAS, the City Council of the City of Lynwood ("City Council") has considered establishing a transient occupancy tax at a rate of t welve percent, estimat ed to generate approximately $751,315 annually, to be collected from guests occupying hotels, motels, and other qualifying lodging within the City, the tax would not be a parcel or property tax imposed on Lynwood homeowners; and
WHEREAS, hotels and motels may generate additional demands for law enforcement services, including calls for service, crime prevention, investigations, patrol activity, and efforts to identify and prevent human trafficking and other unlawful activity, and additional revenue generate d by the proposed transient occupancy tax would be available to support these and other public safety services that protect lodging guests, employees, nearby businesses, residents, and the broader Lynwood community; and
WHEREAS, the manner in which lodgin g is marketed, reserved, and paid for has changed substantially since transient occupancy tax ordinances were first adopted in California. A guest today frequently reserves and pays for a room through an online travel company, booking platform, wholesaler, or other intermediary rather than paying the lodging establishment directly. The intermediary commonly negotiates a discounted or wholesale rate with the lodging establishment, 505

charges the guest a higher retail amount plus service and booking fees, and re mits to the lodging establishment only the discounted amount; and
WHEREAS, because the City has not previously adopted a transient occupancy tax, the City has the opportunity to adopt an ordinance that is, from the outset, drafted to reach the full amount a guest pays for lodging and to apply to every person who charges, collects, or receives that amount, whether a lodging establishment, an online travel company, a booking platform, a wholesaler, or any similar business, and whether that business model exists today or is developed in the future. It is the express intent of the People of the City of Lynwood that the tax imposed by this Ordinance be measured by the total amount the guest pays for lodging, and that it not be avoided through the allocation of th at amount among a lodging establishment, an intermediary, or any other person ; and
WHEREAS, the proposed transient occupancy tax would be a general tax. Its proceeds will be deposited into the City’s General Fund and will support general governmental purposes, including, but not limited to, maintaining 911 emergency response and sheriff patrols; preventing and addressing crime, theft, gangs, and human trafficking; keeping parks and public areas clean and safe; repairing streets and potholes; supporting you th, afterschool, recreation, and senior citizen programs; and other general City services. The references in these Recitals and in the ballot materials to particular services are illustrative of the general governmental purposes for which the revenue may be used, and this Ordinance does not restrict, dedicate, earmark, or otherwise obligate the revenue to any specific purpose, program, or project; and WHEREAS, all revenue generated by the proposed Measure would be collected for use by the City and subject to local control, public financial reporting, and applicable accounting and auditing requirements; and
WHEREAS, the proposed Measure would require annual independent financial audit and annual public disclosure of Measure revenue and expenditures to promo te transparency and allow residents to review how the funds are managed; and
WHEREAS, the City Council recognizes that Lynwood resident s may temporarily need local lodging after a fire, flood, or other emergency mak ing the resident’s home uninhabitable . This Ordinance therefore provides an exemption for qualifying Lynwood residents temporarily occupying a Lynwood hotel or motel due to an emergency or temporary displacement from their homes, subject to the eligibility and documentation requirements establish ed by this Ordinance ; and
WHEREAS, Section XIII C of the California Constitution requires that a general tax be submitted to the electorate and approved by a majority of the voters voting on the measure at an election consolidated with a regularly scheduled general election for members of the City Council; and WHEREAS, the City Council therefore desires to submit this Ordinance to the qualified voters of the City at the General Municipal Election to be held on November 3, 2026, so that Lynwood voters may make the final decision.

All legal prerequisites to the adoption of this Ordinance have occurred. 506

NOW, THEREFORE, THE PEOPLE OF THE CITY OF LYNWOOD DO ORDAIN AS FOLLOWS:

Section 1. Recitals. The People of the City of Lynwood find and determine that all of the above Recitals are true and correct and incorporate such Recitals into this Ordinance as findings and as a statement of the intent with which this Ordinance is to be construed.

Section 2 . Adoption of Code Provisions. Section 6-9 is hereby added to Chapter 6 of the Lynwood Municipal Code to read as follows:

SECTION 6-9

TRANSIENT OCCUPANCY TAX
6-9.1 Title.

The ordinance codified in this Section shall be known as the "Transient Occupancy Tax Ordinance" of the City of Lynwood.
6-9.2 Purpose and intent.
(a) This Section imposes a tax upon the privilege of occupying lodging in the City for periods of thirty consecutive calendar days or less, as authorized by Revenue and Taxation Code Section 7280.
(b) It is the express purpose an d intent of the People of the City of Lynwood that the tax be measured by the total amount a transient pays, or agrees to pay, for occupancy, without regard to how that amount is divided, allocated, characterized, or accounted for among the accommodations provider, any booking intermediary, any affiliate of either, or any other person, and without regard to the form, structure, or label of the transaction.
(c) It is further the express purpose and intent of the People of the City of Lynwood that every person who charges, collects, or receives rent for occupancy in the City, including every online travel company, booking platform, wholesaler, reseller, and similar intermediary, be an operator with the duty to register, collect, report, and remit the tax, and that liability for the tax be joint and several among all such persons.
(d) This Section shall be construed liberally to accomplish the purposes stated in this Section, and shall apply to every method, technology, platform, and business model used to advertise, arrange, broker, reserve, book, or facilitate occupancy, whether now existing or hereafter developed. 6-9.3 Definitions.

Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Section. Where a term is subject to more than one reasonable construction, the construction that gives the broadest effect to Section 6-9.2 shall control. "Accommodations" means any room, space, lot, area, site, or other portion of a hotel used or intended for occupancy, together with any item, amenity, or service furnished to a transient as part of, or accompanying, that room or space and for which rent is charged. 507

"Accommodations provider" means any person that furnishes, operates, or provides accommodations in a hotel, whether in the capacity of owner, proprietor, lessee, sublessee, mortgagee in possession, debtor in possession, licensee, managing agent, or any other capacity, other than as an employee. Where an accommodations provider performs its functions thr ough a managing agent of any type other than an employee, the managing agent is also an accommodations provider and has the same duties and liabilities as its principal. Compliance with this Section by either the principal or the managing agent constitutes compliance by both. "Affiliate" means any person that directly or indirectly controls, is controlled by, or is under common control with another person.
"Booking intermediary" means any person, other than an accommodations provider acting solely in that capacity, that directly or indirectly (1) advertises, lists, markets, offers, brokers, arranges, reserves, books, facilitates, or otherwise enables occupancy of accommodations located in the City, and (2) charges, collects, receives, or processes rent, or any portion of rent, or any facilitation fee, in connection with that occupancy, whether or not the person ever holds title to, possesses, controls, or occupies the accommodations. "Booking intermediary" includes, without limitation, an online travel compan y, online travel agency, hosting platform, home -sharing platform, short- term rental facilitator, travel agent, booking agent, room seller or reseller, online room seller or reseller, wholesaler, consolidator, and tour operator, of any type or nature whatso ever, whether operating under a merchant model, an agency model, a wholesale or net -rate model, or any other model, and whether now existing or hereafter developed. "Booking intermediary" does not include (i) an employee of an accommodations provider or of a booking intermediary, or (ii) a person whose sole role in the transaction is the processing of an electronic payment, such as a bank, credit card issuer, or payment network, that neither sets nor receives the retail price of the accommodations.
"City" means the City of Lynwood.
"Discount room charge" means the total consideration charged by an accommodations provider to a booking intermediary, or to an affiliate of a booking intermediary, for furnishing accommodations.
"Facilitation fee" means the total consideration charged by a booking intermediary to a transient for accommodations, less the discount room charge, if any, provided that the facilitation fee shall not be less than zero dollars.
"Hotel" means any structure, or any portion of any structure, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, bed and breakfast, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, short-term rental, home-sharing unit, vacation ownership resort, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. "Hotel" also includes any space, lot, area, or site in any trailer court, camp, park, or lot that is occupied or intended or designed for occupancy by a tent, trailer, recreational vehicle, mobile home, motorhome, or similar conveyance. "Hotel" does not include a hospital, medical clinic, skilled nurs ing facility, convalescent home, licensed residential care facility, licensed community care facility, or housing owned or operated by an accredited educational institution for its own students, faculty, or staff. 508

"Occupancy" means the use or possession, o r the right to the use or possession, whether or not exercised, of accommodations in a hotel for dwelling, lodging, or sleeping purposes. "Operator" means an accommodations provider or a booking intermediary, or both. "Person" means any individual, firm, p artnership, joint venture, limited liability company, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, governmental entity to the extent it may lawfully be taxed, or any other group or combination acting as a unit. "Qualifying rental agreement" means, and is limited to, a written contract signed by both the accommodations provider and the occupant, legally enforceable by either party, for a rental period of not less than thirty consecutive calendar days. A qualifying rental agreement expressly excludes (1) any agreement, regardless of the stated length of the rental term, that is terminated for any reason by either party or by mutual consent before the thirtieth consecutive day of the tenancy, and (2) any agreement that would be unlawful.
"Rent" means the total consideration charged to, or paid by, a transient for occupancy, valued in money, whether to be received in money, goods, labor, or otherwise, whether or no t actually received, and without any deduction whatsoever. Rent includes, without limitation:
(1) The discount room charge and the facilitation fee, if any; (2) All retail markups, commissions, service charges, transaction fees, booking fees, reservation fees, processing fees, convenience fees, administrative fees, and similar charges, however denominated, and whether charged, collected, or retained by an accommodations provider, a booking intermediary, an affiliate of either, or any other person;
(3) Sepa rate charges levied for items or services that are part of, or accompany, the accommodations, including but not limited to charges for overnight or required parking, resort or destination access, internet or wireless access, housekeeping or room cleaning, furniture, fixtures, appliances, linens, towels, in -room safes, spa or fitness access, pet occupancy or pet -related cleaning, additional transients, and early or late arrival or departure or partial days;
(4) Cancellation charges, attrition fees, no-show charges, and advance reservation or rental deposits that are not refunded;
(5) Consideration or value received by an operator from an award, loyalty, or reward program, including the redemption of points, incentives, or bonuses; and (6) The portion of the price of any package, bundle, or combined offering that is reasonably attributable to occupancy and to the taxable items and services described in this definition.

Rent does not include: (i) any tax separately stated and imposed by the United States, the State of California, or the City; (ii) any charge, billing, or account, or portion thereof, that the operator determines to be worthless or uncollectible and charges off for income tax purposes, provided that any amount later collected shall be treated as re nt in the month collected and reported in the next 509

return; (iii) any amount upon which a sales or use tax is imposed; or (iv) accommodations furnished on a complimentary basis where no consideration is charged to or received from any person. "Short-term rental" means a residential dwelling unit, or any portion of a residential dwelling unit, that is rented to another person or group of persons for occupancy for a period of thirty consecutive calendar days or less. For purposes of this definition, "residential dwelling unit" means a building, or portion of a building, designed for residential purposes, including single -family and multiple- family dwellings.
"Tax" means the tax imposed by this Section and, where the context requires, any applicable interest and penalties, and any amount collected by an operator under a representation that it is the tax imposed by this Section and that is not refunded in accordance with this Section. "Tax administrator" means the Director of Finance of the City or the Director’s designee. "Transient” means any person who exercises occupancy, or is entitled to occupancy, by reason of any concession, permit, right of access, license, or agreement, whether written or oral, for a period of thirty consecutive calendar days or less, cou nting portions of calendar days as full days. A person is deemed a transient until the thirtieth consecutive day of occupancy or right of occupancy, and the tax is due upon all rent collected or accruing before the thirtieth consecutive day unless the occupancy is pursuant to a qualifying rental agreement. The proprietor or manager of a hotel, when residing on the premises , is not a transient. The terms "guest" and "visitor," where used in this Section, have the same meaning as "transient."
6-9.4 Tax imposed.
(a) For the privilege of occupancy in any hotel, each transient is subject to, and shall pay, a tax in the amount of twelve percent of the rent, or at any lesser rate that the City Council may establish by resolution. The City Council may by resolution thereafter increase a rate previously reduced, up to but not exceeding twelve percent, without further voter approval. (b) The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to an operator or to the City. The transient shall pay the tax to the operator at the time the rent is paid. If the rent is paid in installments, a proportiona te share of the tax shall be paid with each installment. Any unpaid tax is due upon the transient ceasing to occupy the accommodations.

If for any reason the tax due is not paid to an operator, the tax administrator may require that the tax be paid directly to the tax administrator.
(c) The tax applies to occupancy in the City regardless of where the accommodations are advertised, reserved, booked, or paid for, and regardless of the location, place of formation, or place of business of any operator.
6-9.5 Collection by operators; joint and several liability. (a) Every operator that charges, collects, or receives rent for occupancy in the City shall collect the tax imposed by this Section at the same time and to the same extent as the rent is collected. (b) Where a booking intermediary collects rent from a transient, the booking intermediary shall collect the tax upon the full amount of the rent, including the discount room charge and the 510

facilitation fee, and shall report and remit that tax directly to the t ax administrator in accordance with this Section.
(c) The accommodations provider and every booking intermediary participating in a transaction are jointly and severally liable to the City for the full amount of the tax, together with applicable penalties and interest. The City may proceed against any one or more of them, in any order, provided that the City shall be entitled to only one satisfaction of the tax due on a given transaction. (d) An operator is relieved of liability for tax on a given transaction to the extent that the operator establishes, through documentation retained in accordance with Section 6 -9.11, that another operator has actually collected that tax and remitted it to the City. (e) Any agreement between or among operators, or between an operator and a transient, purporting to allocate or limit responsibility for the tax is of no effect as against the City and does not relieve any operator of any duty or liability under this Section. (f) Every booking intermediary that facilitates occupancy in the City is engaged in business in the City for purposes of this Section and is subject to the jurisdiction of the City and its courts with respect to this Section, to the full extent permitted by law. 6-9.6 Exemptions.

No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this Section;
(b) Any officer or employee of the United States or of the State of California occupying accommodations while on official business, where the rent is paid directly by the United States or the State, or by a federal or state agency, by government warrant, government purchase order, government credit card, or direct billing to the government entity, and where the officer or employee presents documentation of official status; (c) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty;
(d) Any occupancy for which rent is paid directly by a federal, state, county, county - affiliated, or City agency, or by a nonprofit organization under contract with such an agency, as an emergency shelter, interim housing, or homelessness services referral, including but not limited to referrals by the Los Angeles County Depa rtment of Public Social Services, the Los Angeles County Department of Children and Family Services, and the Los Angeles Homeless Services Authority;
(e) Any occupancy for which rent is paid from funds administered by the Emergency Food and Shelter National Board Program;
(f) Any occupancy pursuant to a qualifying rental agreement; and (g) Any occupancy by a Lynwood resident who is temporarily displaced from the resident’s Lynwood dwelling because that dwelling has been rendered uninhabitable by fire, flood , 511

earthquake, other natural disaster, a declared local emergency, or an order of a public agency, for the period of displacement or ninety consecutive days, whichever is less. The tax administrator may extend the ninety-day period for good cause. A person claiming this exemption shall provide documentation of Lynwood residency and of the displacement in the form prescribed by the tax administrator, which may include a fire or police incident report, a Red Cross or other emergency services referral, a code e nforcement or building official notice, or an insurance claim record.

No exemption shall be granted except upon a claim made at the time rent is collected, under penalty of perjury, upon a form prescribed by the tax administrator, except that the tax administrator may accept a late claim and issue a refund under Section 6 -9.17 for the exemption provided in subsection (g) where the circumstances of the emergency prevented a timely claim. Each operator shall retain exemption claims with the records required by Section 6-9.11. 6-9.7 Duties of operator.
(a) Each operator shall collect the tax imposed by this Section to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. A duplicate of the receipt, or an electronic record containing the same information, shall be kept by the operator in accordance with Section 6-9.11. (b) No operator shall advertise or state in any manner, directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator, that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this Section. (c) All taxes collected by an operator are held in trust for the account of the City until remitted to the tax administrator.
6-9.8 Registration.
(a) Within thirty days after the operative date of this Section, or within thirty days after commencing business in the City, whichever is later, each operator shall register with the tax administrator and obtain a transient occupancy registration certificate. An accommodations provider shall post the certificate at all times in a conspicuous place on the premises. A booking intermediary shall maintain the certificate and shall provide the certificate number to the tax administrator upon request.
(b) The certificate shall state the name of the operator, the address of the hotel or, in the case of a booking intermediary, the address of its principal place of business, the date on which the certificate was issued, and the following statement:
"This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Ordinance of the City of Lynwood by registering with the tax administrator for the purpose of collecting from transients the transient occupancy tax and remitting that tax to the tax a dministrator.

This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable local laws, including but not limit ed to those requiring a permit from any board, commission, department, or office of this City. This certificate does 512

not constitute a permit. It is unlawful to operate a hotel in the City without a currently valid certificate."
(c) A certificate is not tra nsferable and is valid only for the operator and location for which it is issued.
6-9.9 Duties of booking intermediaries.
(a) In addition to the duties imposed on all operators, each booking intermediary shall:
(1) Register with the tax administrator unde r Section 6 -9.8 before, or within thirty days after, first facilitating occupancy in the City;
(2) Collect the tax on the full amount of rent charged to the transient, separately state the tax on the transient’s reservation confirmation and receipt, and re port and remit the tax under Section 6-9.10;
(3) Provide to the tax administrator, with each return, a report identifying, for each hotel in the City for which the booking intermediary facilitated occupancy during the reporting period, the address of the h otel, the number of nights of occupancy booked, the total rent charged to transients, and the total tax collected and remitted; and (4) Upon written notice from the tax administrator that a particular hotel is not registered under Section 6-9.8 or that its certificate has been suspended or revoked, cease to facilitate occupancy at that hotel within ten business days and until further notice from the tax administrator.
(5) Nothing in this section shall require a booking intermediary to disclose the name, address, telephone number, email address, payment information, or other personal identifying information of any transient unless specifically requested by the tax administrator in connection with an audit, investigation or judicial or administrative proceeding authorized by law.
(6) Except as otherwise required by law, information furnished to the tax administrator pursuant to this Chapter that identifies the business operations of a taxpayer shall be treated as confidential and used solely for purposes of administering and enforcing this section. (b) The tax administrator shall prescribe the form and manner of the report required by subsection (a)(3) and may modify its content as necessary to comply with applicable law governing the privacy of records.
(c) Nothing in this Section relieves an accommodations provider of any duty or liability under this Section.
6-9.10 Reporting and remitting.
(a) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period established by the tax administrator, file a return with the tax administrator, in the form and manner prescribed by the tax a dministrator, stating the total rent charged and received and the amount of tax collected. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. 513

(b) The tax administrator may establish shorter rep orting periods for any operator if the tax administrator deems it necessary to ensure collection of the tax, and may require additional information in the return.
(c) The tax administrator may require that returns be filed and taxes remitted electronically. (d) Returns and payments are due immediately upon cessation of business for any reason. (e) A return is required for each reporting period even if no tax is due for that period. 6-9.11 Records; audit.
(a) Every operator liable for the collection and pay ment of any tax imposed by this Section shall keep and preserve, for a period of four years, all records necessary to determine the amount of the tax for which the operator is liable, including records of rent charged and received, discount room charges, facilitation fees, exemption claims, and tax collected and remitted. The tax administrator has the right to inspect and audit those records at all reasonable times. (b) The tax administrator may examine the books, papers, and records of any operator, may issue subpoenas, and may require the attendance of any person having knowledge of relevant facts. (c) Records shall be made available for examination within the City, or at another location within the County of Los Angeles designated by the tax administrator, or in electronic form acceptable to the tax administrator. If an operator maintains records outside the County of Los Angeles and does not produce them as provided in this subsection, the operator shall reimburse the City for the reasonable travel and lodging costs incurred by the City in examining those records. (d) Records maintained electronically shall be produced in a machine-readable format that permits audit analysis.
6-9.12 Penalties for delinquency.
(a) Original delinquency. Any operator that fails to remit any portion of any tax imp osed by this Section within the time required shall pay a penalty of ten percent of the amount of the tax, in addition to the amount of the tax.
(b) Continued delinquency. Any operator that fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.
(c) Audit deficiency. If, upon audit by the City, an operator is found to be deficient in its return or its remittance, or both, the tax administrator shall invoice the operator for the amount of the net deficiency plus a penalty of ten percent of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within fourteen days of the date of the invoice, an additional penalty shall be imposed at the rate of one percent per day of the net deficiency, not to exceed ten percent of the total of the deficiency amount and penalties. (d) Fraud. If the tax administrator determines that the nonpayment of any remittance due under this Section is due to fraud, a penalty of twenty -five percent of the amount of the tax shall be added, in addition to the penalties stated in subsections (a) and (b) of this Section. 514

(e) Failure to register. Any operator that fails to register as required by Section 6 -9.8 shall pay a penalty of one hundred percent of the tax due for the period during which the ope rator was unregistered, in addition to all other penalties and interest. (f) Interest. In addition to the penalties imposed, any operator that fails to remit any tax imposed by this Section shall pay interest at the rate of one and one-half percent per month, or fraction of a month, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(g) Penalties merged with tax. Every penalty imposed, and the interest that accrues, under this Section becomes a part of the tax required to be paid.
(h) Waiver. The tax administrator may waive all or part of any penalty or interest, but not the tax, upon a written showing of reasonable cause, and shall maintain a written record of each waiver and the basis for it.
6-9.13 Failure to collect and report tax; determination by tax administrator.

If any operator fails or refuses to collect the tax, or to make within the time provided in this Section any report and remittance of the tax or any portion of the tax, the tax administrator shall proceed in such manner as the tax administrator deems best to obtain facts and information on which to base an estimate of the tax due, and shall determine and assess against the operator the tax, interest, and penalties provided for by this Section. The tax administrator shall give notice of the amount assessed by serving it personally , by depositing it in the United States mail, postage prepaid, addressed to the operator at its last known place of business , or by electronic m ail to an address the operator has provided to the City. The operator may, within ten days after the service or mailing of the notice, apply in writing to the tax administrator for a hearing on the amount assessed. If application for a hearing is not made within the time prescribed, the tax, interest , and penalties determined by the tax administrator become final and conclusive and immediately due and payable. If application is made, the tax administrator shall give not less than five days’ written notice, in the manner prescribed in this Section, of the time and place at which the operator may show cause why the amount specified should not be fixed. At the hearing, the operator may appear and offer evidence . After the hearing, the tax administrator shall determine the proper tax to be remitted and shall give written notice of that determination and of the amount of tax, interest, and penalties. The amount determined to be due is payable fifteen days after the date of the tax administrator’s written notice unless an appeal is taken as provided in Section 6 -9.14. No determination shall be made more than four years after the date the return for the period in question was due, except that no limitation period applies where an operator has failed to file a return, has filed a fraudulent return, or has failed to register under Section 6-9.8. 6-9.14 Appeals.

Any operator aggrieved by any decision of the tax administrator with respect to the amount of tax, interest, and penalties may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen days of the service or mailing of the determination of the tax due. The City Council shall fix a time and place for hearing the appeal, and the City Clerk shall give five days’ written notice to the operator at its last known place of business. The City Council may hear the appeal itself or may appoint a hearing officer to hear the appe al and submit findings and a recommendation. The findings of the City Council are final and conclusive and shall be served 515

upon the appellant in the manner prescribed for service of notice of hearing. Any amount found to be due is immediately due and payable upon service of notice. 6-9.15 Duty of successor.

If an operator that is liable for any tax or penalties under this Section sells or otherwise disposes of its hotel, its successor shall notify the tax administrator of the date of sale and withhold a sufficient portion of the purchase price to equal the amount of the tax or penalty, for payment to the City, until the selling operator produces a receipt from the tax administrator showing that the tax or penalty has been paid, or a tax clearance certificat e from the tax administrator stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty days after the successor commences to conduct business, the successor shall deposit the withheld amount with the tax administrator pending settlement of the account of the seller. 6-9.16 Liability of successor for failure to withhold; notice of amount due.

If the successor fails to withhold a portion of the purchase price as required, the successor is liable, along with the seller, for the payment of the amount required to be withheld and any penalty.

Within thirty days after receiving a written request from the successor for a tax clearance certificate, the tax administrator shall either issue the certificate or mail notice to the successor, at the address appearing on the records of the tax administrator, of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate. 6-9.17 Refunds.
(a) Whenever the amount of any tax, interest, or penalty has been overpaid, paid more than once, or erroneously or illegally collected or received by the City under this Section, it may be refunded as provided in subsections (b) and (c) of this Section, provided a claim in writing, st ating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within one year of the date of payment. The claim shall be on a form furnished by the tax administrator.
(b) An operator may claim a re fund, or take as a credit against taxes collected and remitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the tax administrator that the person from whom the tax was collected was not a transient, provided that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this Section, but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to an operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator that collected the tax and that the operator has already remitted the amount of the subject tax to the City. (d) No refund shall be paid under this Section unless the claimant establishes the right to the refund by written records.

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6-9.18 Actions to collect; personal liability.
(a) Any tax required to be paid by a transient under this Section is a debt owed by the transient to the City and payable through an operator. Any tax collected by an operator that has not been remitted to the City is held in trust for the account of the City and is due and payable by the operator to the City.
(b) Any person owing money to the City under this Section is liable in an action brought in the name of the City for the recovery of that amount, and shall also be liable for the City’s att orney fees and costs in an amount approved by the court.
(c) Any officer, director, manager, member, partner, or other person having control or supervision of, or charged with the responsibility for, the collection, accounting, or remittance of the tax, who willfully fails to collect, account for, or remit the tax, is personally liable for the amount of the tax not remitted, together with interest and penalties. This subsection does not relieve the operator of liability.
6-9.19 Violations; penalties.
(a) A ny person violating any provision of this Section is guilty of a misdemeanor and, upon conviction, is punishable by a fine of not more than one thousand dollars, or by imprisonment for a period not to exceed six months, or by both such fine and imprisonment. (b) In the alternative to subsection (a), a violation of this Section may be prosecuted as an infraction or enforced through the issuance of an administrative citation and the imposition of administrative fines under the applicable provisions of the Lynwood Municipal Code. (c) Each day a violation continues constitutes a separate violation. (d) The remedies provided by this Section are cumulative and are in addition to any other remedy available at law or in equity, including civil action, injunctive rel ief, and the recovery of the tax, interest, penalties, and costs.
6-9.20 Revocation of certificate.

Whenever any operator fails to comply with any provision of this Section or any rule or regulation adopted by the tax administrator under this Section, the tax administrator, upon hearing, after giving the operator ten days’ written notice specifying the time and place of hearing and requiring the operator to show cause why its certificate should not be revoked, may suspend or revoke the certificate held by the operator. The tax administrator shall give the operator written notice of the suspension or revocation. Notice under this Section may be served personally, by mail in the manner prescribed for service of notice of a deficiency determination, or by elec tronic mail to an address the operator has provided to the City. The tax administrator shall not issue a new certificate after a revocation unless satisfied that the former holder of the certificate will comply with this Section and the regulations of the tax administrator.
6-9.21 Closure of hotel without certificate.

During any period during which a certificate has not been issued, or is suspended, revoked, or otherwise not validly in effect, the tax administrator may require that the hotel be closed. 517

6-9.22 Recording notice of lien.

If any amount required to be remitted or paid to the City under this Section is not remitted or paid when due, the tax administrator may, within four years after the amount is due, file for record in the office of the coun ty recorder a notice of lien specifying the amount of the tax, interest, and penalties due, the name and address, as it appears on the records of the tax administrator, of the operator liable for the same, and the fact that the tax administrator has complied with all provisions of this Section in the determination of the amount required to be remitted and paid. From the time of filing for record, the amount required to be remitted, together with interest and penalties, constitutes a lien upon all real prope rty in the county owned by the operator, or afterwards and before the lien expires acquired by the operator. The lien has the force, effect, and priority of a judgment lien and continues for ten years from the time of filing of the notice of lien unless sooner released or otherwise discharged.
6-9.23 Warrant for collection of tax.

At any time within four years after any operator is delinquent in the remittance or payment of any amount required to be remitted or paid, or within four years after the last rec ording of a notice of lien under Section 6 -9.22, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the City under this Section. The warrant shall be directed to any sheriff, marshal, or constable and has the same effect as a writ of execution. The warrant shall be levied, and sale made pursuant to it, in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administrator m ay pay or advance to the sheriff, marshal, or constable the same fees, commissions, and expenses for services as are provided by law for similar services pursuant to a writ of execution. The tax administrator, and not the court, shall approve the fees for publication in a newspaper. 6-9.24 Seizure and sale.

At any time within four years after any operator is delinquent in the remittance or payment of any amount, the tax administrator may collect the amount by seizing any property, real or personal, of the operator and selling the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to coll ect taxes due under this Section shall be only of property of the operator not exempt from execution under the Code of Civil Procedure. 6-9.25 Withhold notice.

If any person or operator is delinquent in the remittance or payment of the amount required to be remitted or paid, or if a determination has been made against the person or operator for the remittance of tax and payment of the penalty, the City may, withi n four years after the tax obligation became due, give notice personally or by registered mail to all persons, including the State or any political subdivision of the State, having in their possession or under their control any credits or any personal property belonging to the taxpayer. After receiving the withholding notice, the person notified shall make no disposition of the taxpayer’s credits, other personal property, or debts until the City consents to a transfer or disposition, or until sixty days elapse after the receipt of the notice, whichever expires earlier. All persons, upon receipt of the notice, shall advise the City immediately of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank, or other credits or personal property in the possession or under the control of a 518

bank, the notice shall, to be effective, be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. If any person so notified makes a transfer or disposition of the property or debts required to be held during the effective period of the notice to withhold, that person is liable to the City to the extent of the value of the release, up to the amount of the indebtedness owed by the taxpayer to the City. 6-9.26 Voluntary collection agreements.
(a) The tax administrator, with the concurrence of the City Attorn ey, may enter into a voluntary collection agreement with any booking intermediary providing for the collection, reporting, and remittance of the tax, for audit procedures, and for the resolution of liability for prior periods. (b) A voluntary collection ag reement shall not reduce the rate of the tax, shall not exempt any transaction from the tax, and shall not waive the City’s right to audit, assess, or enforce except as expressly and specifically provided in the agreement for the periods and matters covere d by the agreement.
(c) The existence of, entry into, performance under, or termination of a voluntary collection agreement does not constitute a determination that a booking intermediary is or is not an operator, does not limit the City’s authority under this Section as to any period or matter not expressly covered by the agreement, and does not waive any claim of the City as to any other person. (d) Each voluntary collection agreement shall be reported to the City Council at a regular public meeting.
6-9.27 Rules and regulations.

The tax administrator may adopt written rules, regulations, forms, guidelines, and administrative interpretations consistent with this Section as necessary to administer and enforce it, including rules governing registration, ret urns, electronic filing and remittance, recordkeeping, exemption documentation, audit procedures, and the allocation of package prices. The rules and regulations shall be made available to the public and posted on the City’s website. 6-9.28 Confidentiality.

Returns, reports, and records furnished by an operator under this Section, and information obtained by audit, are confidential to the extent permitted by law and shall not be disclosed except to City officers and employees in the performance of their duties, to the City’s auditors and legal counsel, in connection with any administrative or judicial proceeding to determine or collect the tax, or as otherwise required by law. Nothing in this Section prevents the disclosure of aggregate revenue information that does not identify a particular operator, or the disclosure required by Section 6 -

9.29. 6-9.29 Annual audit and public reporting.
(a) Revenue received under this Section shall be recorded in the City’s General Fund and shall be included in the annual independent financial audit of the City conducted by a certified public accountant, and in the City’s Annual Comprehensive Financial Report. (b) The Director of Finance shall present a report to the City Council, in open session, not less than once each fi scal year, stating the amount of revenue received under this Section during the 519

preceding fiscal year and describing, in general terms, the City services and programs supported by General Fund revenue during that period.
(c) The annual report and the annua l independent financial audit shall be posted on the City’s website and maintained there for not less than five years. (d) The failure to prepare, present, or post a report under this Section does not affect the validity of the tax imposed by this Section, the obligation of any operator or transient, or the City’s authority to collect and enforce the tax.
6-9.30 Exhaustion of remedies; payment under protest.

No action or proceeding shall be maintained by any person to contest the validity or amount of any tax, penalty, or interest imposed under this Section unless that person has first exhausted the administrative remedies provided in Sections 6-9.13, 6-9.14, and 6-9.17, and has paid the amount in question under protest. Claims against the City arising unde r this Section are governed by Government Code Section 900 et seq., except as otherwise expressly provided in this Section. 6-9.31 Amendment.

The City Council may amend this Section by ordinance, without a vote of the People, in any manner that does not i ncrease the rate of the tax above t welve percent and does not otherwise constitute a tax increase for which voter approval is required by Section XIII C of the California Constitution. The City Council’s authority under this Section expressly includes the authority to adopt exemptions, waivers, reductions, procedural requirements, and administrative provisions, and to make any amendment necessary to conform this Section to state or federal law. 6-9.32 Effect on other obligations.

The tax imposed by this Section is in addition to, and not in lieu of, any business license tax, permit fee, or other charge imposed by the City. No provision of this Section authorizes any use of property or conduct of business that is otherwise unlawful.

Section 3. General Tax; No Restriction on Use. The tax imposed by this Ordinance is a general tax within the meaning of Section XIII C, Section 2(b) of the California Constitution. All proceeds shall be deposited in the City’s General Fund and may be used for any lawful general governmental purpose. No provision of this Ordinance, and no statement in the Recitals, in the ballot question, in the City Attorney’s impartial analysis, or in any argument or informational material regarding this Ordinance, creates a special fund, dedicates or earmarks revenue to any specific purpose, or obligates the City Council to appropriate revenue to any particular service, program, or project.

Section 4. Submission to Voters; Approval Required. This Ordinance shall be submitted to the qualified voters of the City at the General Municipal Election to be held on November 3, 2026, and shall take effect only if approved by a majority of the voters voting on the Measure at that election.

Section 5. Effective Date; Operative Date. If approved by a majority of the voters voting on the Measure, this Ordinance shall take effect ten days after the City Council declares the results of the election, in accordance with Elections Code Section 9217. The tax imposed by this Ordinance shall be operative, and the duty of operators to collect the tax shall commence, on the first day of the 520

first calendar quarter that begins not less than sixty days after the effective date. The City Clerk shall record the effective date and the operative date in the Lynwood Municipal Code.

Section 6. CEQA Findings. The People of the City of Lynwood find and determine that this Ordinance is not subject to the California Environmental Quality Act (Public Resources Code Section 21000 et seq.) ("CEQA") because it is the creation of a government funding mechanism that does not involve any commitment to any specific project, under CEQA Guidelines Section 15378(b)(4), and because it can be seen with certainty that there is no possibility that it may have a significant effect on the e nvironment, under CEQA Guidelines Section 15061(b)(3). This Ordinance merely proposes the imposition of a transient occupancy tax, subject to approval by the City’s voters, and does not approve, authorize or commit the City to any specific department project, physical activity, or other action that may result in a direct or reasonably foreseeable indirect physical change in the environment.

Section 7. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Ordinance or their application to other persons or circumstances. The People of the City of Lynwood declare that they would have passed this Ordinance, and each and every section, subsection, sentence, clause, and phrase, without regard to whether any portion would be subsequently declared invalid or unconstitutional.

Section 8. Codification. The City Clerk is directed to cause Section 2 of this Ordinance to be codified as Section 6-9 of Chapter 6 of the Lynwood Municipal Code, and is authorized to correct typographical, numbering, and cross-reference errors, and to make conforming changes to section numbering, without altering the substance of this Ordinance.

Section 9. Certification and Publication. The City Clerk shall certify to the adoption of this Ordinance by the voters and shall cause it to be published and posted as required by law.

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CERTIFICATION

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) §

CITY OF LYNWOOD )
I, Maria Quinonez, City Clerk of the City of Lynwood, California, do hereby certify that the foregoing Ordinance was submitted to the qualified voters of the City of Lynwood at the General Municipal Election held on November 3, 2026, and was approved by a majority of the voters voting on the Measure, as declared by the City Council by Resolution N o. ________, adopted on the ______ day of ____________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
_______________________________________
Maria Quinonez, City Clerk

APPROVED AS TO FORM:
_______________________________________
Noel Tapia, City Attorney
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1 RESOLUTION NO. _____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA,

CALLING AND GIVING NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE SUBMISSION

TO THE VOTERS OF A MEASURE RELATING TO THE IMPOSITION OF A GENERAL

TRANSIENT OCCUPANCY TAX ON THE PRIVILEGE OF OCCUPYING LODGING

FOR TRANSIENT OCCUPANCY WITHIN THE CITY OF LYNWOOD

WHEREAS, under the provisions of the laws relating to general law cities in the State of California, a Municipal Election shall be held on November 3, 2026; and

WHEREAS, the City Council desires to submit to the voters at the election a question relating to the imposition of a general transient occupancy tax ballot initiative.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. That pursuant to the requirements of the laws of the State of California relating to General Law Cities, there is called and ordered to be held in the City of Lynwood, California, on Tuesday, November 3, 2026, a Municipal Election for the purpose of co nsidering the imposition of a general transient occupancy tax on the privilege of occupying lodging for transient occupancy in the City of Lynwood.

Section 2. That the City Council, pursuant to its right and authority, does order submitted to the voters at the Municipal Election the following question approval of which requires a majority vote:

Section 3. That the proposed complete text of the Ordinance submitted to the voters is attached hereto as Attachment No. 1 and is approved by the City Council.

Section 4. That the ballots to be used at the election shall be in form and content as required by law.

Lynwood Public Safety/Community Protection/City Services Measure
To maintain 911 emergency response; prevent crime, including gang/juvenile crime and human trafficking; address homelessness; keep parks/public areas safe/clean; address speeding/unsafe driving; repair streets/potholes; support youth/senio r programs, other general city services, shall the City of Lynwood ordinance establishing a 12% transient occupancy tax, (paid only by hotel/motel guests), be adopted, providing approximately $7 51,315 annually until ended by voters, requiring audits/public spending disclosure, all funds locally controlled/benefitting Lynwood residents?

YES

NO
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2 Section 5 That the City Clerk is authorized, instructed and directed to coordinate with the County of Los Angeles Registrar-Recorder/County Clerk to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

Section 6. That the polls for the election shall be open at 7 a.m. of the day of the election and shall remain open continuously from that time until 8 p.m. of the same day when the polls shall be closed, pursuant to Elections Code § 10242, except as provided in § 14401 of the Elections Code of the State of California.

Section 7. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding of municipal elections.

Section 8. That notice of the time and place of holding of election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.

Section 9. That the City Council authorizes the City Clerk to administer said election and all reasonable and actual election expenses shall be paid by the City upon presentation of a properly submitted bill. The City Treasurer is hereby authorized and directed to appropriate the necessary funds to pay for the City's cost of placing the Measure on the election ballot.

Section 10. This Resolution shall take effect immediately upon adoption.

Section 11. That the City Clerk shall certify to th e adoption of this Resolution and shall cause the same to be entered into the book of original resolutions of the City of Lynwood.

PASSED, APPROVED AND ADOPTED THIS ______ DAY OF AUGUST, 2026.

. ___________________________
Gabriela Camacho
Mayor

ATTEST:

__________________________
Maria Quiṅonez
City Clerk

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3 APPROVED AS TO FORM: APPROVED AS TO CONTENT:

___________________________ _____________________________ Noel Tapia Dr. Suja Lowenthal
City Attorney City Manager

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4 ATTACHMENT No. 1

PROPOSED ORDINANCE NO. ____

AN ORDINANCE OF THE PEOPLE OF THE CITY OF LYNWOOD, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADDING SECTION 6-9 "TRANSIENT OCCUPANCY TAX" TO CHAPTER 6 "FINANCE AND TAXATION" OF THE

LYNWOOD MUNICIPAL CODE, IMPOSING A TRANSIENT OCCUPANCY TAX AT A

RATE OF TWELVE PERCENT ON THE FULL AMOUNT PAID BY GUESTS FOR

LODGING, AND REQUIRING ONLINE TRAVEL COMPANIES AND OTHER

BOOKING INTERMEDIARIES TO COLLECT AND REMIT THE TAX

RECITALS
WHEREAS, this measure shall be known and may be cited as “The Lynwood Public Safety/Community Protection/City Services Measure” (the "Measure"); and WHEREAS, Revenue and Taxation Code Section 7280 authorizes the legislative body of a city to levy a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, unless the occupancy is for a period of more than thirty days; and
WHEREAS, the City of Lynwood ("City") does not presently impose a transient occupancy tax, and is one of a small number of cities in Los Angeles County that does not do so; visitors who stay in Lynwood lodging therefore consume City services without contributing to their cost through a lodging tax, as visitors do in neighboring jurisdictions; and WHEREAS, the City is responsible for providing and supporting essential municipal services that protect the health, safety, and quality of life of residents, businesses, and visitors, including public safety, emergency response, stre et and infrastructure maintenance, parks and recreation, youth and senior citizen programs, neighborhood services, and other general City services; and
WHEREAS, the City Council of the City of Lynwood ("City Council") has considered establishing a transient occupancy tax at a rate of twelve percent, estimated to generate approximately $751,315 annually, to be collected from guests occupying hotels, motels, and other qualifying lodging within the City, the tax would not be a parcel or property tax imposed on Lynwood homeowners; and
WHEREAS, hotels and motels may generate additional demands for law enforcement services, including calls for service, crime prevention, investigations, patrol activity, and efforts to identify and prevent human trafficking and other unlawful activity, and additional revenue generated by the proposed transient occupancy tax would be available to support these and other public safety services that protect lodging guests, employees, nearby businesses, residents, and the broader Lynwood community; and WHEREAS, the manner in which lodging is marketed, reserved, and paid for has changed substantially since transient occupancy tax ordinances were first adopted in California. A 526
5 guest today frequently reserves and pays for a room through an online travel company, booking platform, wholesaler, or other intermediary rather than paying the lodging establishment directly. The intermediary commonly negotiates a discounted or wholesale rate with the lodging establishment, charges the guest a higher retail amount plus service and booking fees, and remits to the lodging establishment only the discounted amount; and
WHEREAS, because the City has not previously adopted a transient occupancy tax, the City has the opportunity to adopt an ordinance that i s, from the outset, drafted to reach the full amount a guest pays for lodging and to apply to every person who charges, collects, or receives that amount, whether a lodging establishment, an online travel company, a booking platform, a wholesaler, or any s imilar business, and whether that business model exists today or is developed in the future. It is the express intent of the People of the City of Lynwood that the tax imposed by this Ordinance be measured by the total amount the guest pays for lodging, an d that it not be avoided through the allocation of that amount among a lodging establishment, an intermediary, or any other person; and
WHEREAS, the proposed transient occupancy tax would be a general tax. Its proceeds will be deposited into the City’s Ge neral Fund and will support general governmental purposes, including, but not limited to, maintaining 911 emergency response and sheriff patrols; preventing and addressing crime, theft, gangs, and human trafficking; keeping parks and public areas clean and safe; repairing streets and potholes; supporting youth, afterschool, recreation, and senior citizen programs; and other general City services. The references in these Recitals and in the ballot materials to particular services are illustrative of the general governmental purposes for which the revenue may be used, and this Ordinance does not restrict, dedicate, earmark, or otherwise obligate the revenue to any specific purpose, program, or project; and
WHEREAS, all revenue generated by the proposed Measure would be collected for use by the City and subject to local control, public financial reporting, and applicable accounting and auditing requirements; and
WHEREAS, the proposed Measure would require annual independent financial audit and annual public disclosure of Measure revenue and expenditures to promote transparency and allow residents to review how the funds are managed; and WHEREAS, the City Council recognizes that Lynwood residents may temporarily need local lodging after a fire, flood, or other e mergency making the resident’s home uninhabitable. This Ordinance therefore provides an exemption for qualifying Lynwood residents temporarily occupying a Lynwood hotel or motel due to an emergency or temporary displacement from their homes, subject to the eligibility and documentation requirements established by this Ordinance; and
WHEREAS, Section XIII C of the California Constitution requires that a general tax be submitted to the electorate and approved by a majority of the voters voting on the measure at an election consolidated with a regularly scheduled general election for members of the City Council; and
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6 WHEREAS, the City Council therefore desires to submit this Ordinance to the qualified voters of the City at the General Municipal Election to be he ld on November 3, 2026, so that Lynwood voters may make the final decision.

All legal prerequisites to the adoption of this Ordinance have occurred.

NOW, THEREFORE, THE PEOPLE OF THE CITY OF LYNWOOD DO ORDAIN AS FOLLOWS:

Section 1. Recitals. The People of the City of Lynwood find and determine that all of the above Recitals are true and correct and incorporate such Recitals into this Ordinance as findings and as a statement of the intent with which this Ordinance is to be construed.

Section 2. Adoption of Code Provisions. Section 6 -9 is hereby added to Chapter 6 of the Lynwood Municipal Code to read as follows:

SECTION 6-9

TRANSIENT OCCUPANCY TAX
6-9.1 Title.

The ordinance codified in this Section shall be known as the "Transient Occupancy Tax Ordinance" of the City of Lynwood.
6-9.2 Purpose and intent.
(a) This Section imposes a tax upon the privilege of occupying lodging in the City for periods of thirty consecutive calendar days or less, as authorized by Revenue and Taxation Code Section 7280.
(b) It is the express purpose and intent of the People of the City of Lynwood that the tax be measured by the total amount a transient pays, or agrees to pay, for occupancy, without regard to how that amount is divided, allocated, characterized, or accounted for among the accommodations provider, any booking intermediary, any affiliate of either, or any other person, and without regard to the form, structure, or label of the transaction. (c) It is further the express purpose and intent of the People of the City of Lynwood that every person who charges, collects, or receives rent for occupancy in the City, including every online travel company, booking platform, wholesaler, reseller, and similar intermediary, be an operator with the duty to register, collect, report, and remit the tax, and that liability for the tax be joint and several among all such persons. (d) This Section shall be construed liberally to accomplish the purposes stated in this Section, and shall apply to every method, technology, platform, and business model used to advertise, arrange, broker, reserve, book, or facilitate occupancy, whether now existing or hereafter developed.

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7 6-9.3 Definitions.

Except where the context otherwise requires, the definitions given in this Section shall govern the co nstruction of this Section. Where a term is subject to more than one reasonable construction, the construction that gives the broadest effect to Section 6 -9.2 shall control.
"Accommodations" means any room, space, lot, area, site, or other portion of a hotel used or intended for occupancy, together with any item, amenity, or service furnished to a transient as part of, or accompanying, that room or space and for which rent is charged. "Accommodations provider" means any person that furnishes, operates, or p rovides accommodations in a hotel, whether in the capacity of owner, proprietor, lessee, sublessee, mortgagee in possession, debtor in possession, licensee, managing agent, or any other capacity, other than as an employee. Where an accommodations provider performs its functions through a managing agent of any type other than an employee, the managing agent is also an accommodations provider and has the same duties and liabilities as its principal. Compliance with this Section by either the principal or the managing agent constitutes compliance by both.
"Affiliate" means any person that directly or indirectly controls, is controlled by, or is under common control with another person.
"Booking intermediary" means any person, other than an accommodations provid er acting solely in that capacity, that directly or indirectly (1) advertises, lists, markets, offers, brokers, arranges, reserves, books, facilitates, or otherwise enables occupancy of accommodations located in the City, and (2) charges, collects, receive s, or processes rent, or any portion of rent, or any facilitation fee, in connection with that occupancy, whether or not the person ever holds title to, possesses, controls, or occupies the accommodations. "Booking intermediary" includes, without limitatio n, an online travel company, online travel agency, hosting platform, home -sharing platform, short -term rental facilitator, travel agent, booking agent, room seller or reseller, online room seller or reseller, wholesaler, consolidator, and tour operator, of any type or nature whatsoever, whether operating under a merchant model, an agency model, a wholesale or net -rate model, or any other model, and whether now existing or hereafter developed. "Booking intermediary" does not include (i) an employee of an acc ommodations provider or of a booking intermediary, or (ii) a person whose sole role in the transaction is the processing of an electronic payment, such as a bank, credit card issuer, or payment network, that neither sets nor receives the retail price of the accommodations. "City" means the City of Lynwood.
"Discount room charge" means the total consideration charged by an accommodations provider to a booking intermediary, or to an affiliate of a booking intermediary, for furnishing accommodations.
"Facilitation fee" means the total consideration charged by a booking intermediary to a transient for accommodations, less the discount room charge, if any, provided that the facilitation fee shall not be less than zero dollars.
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8 "Hotel" means any structure, or any portion of any structure, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, bed and breakfast, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, short -term rental, home-sharing unit, vacation ownership resort, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. "Hotel" also includes any space, lot, area, or site in any trailer court, camp, park, or lot that is occupied or intended or designed for occupancy by a tent, trailer, recreational vehicle, mobile home, motorhome, or similar conveyance. "Hotel" does not include a hospital, me dical clinic, skilled nursing facility, convalescent home, licensed residential care facility, licensed community care facility, or housing owned or operated by an accredited educational institution for its own students, faculty, or staff. "Occupancy" means the use or possession, or the right to the use or possession, whether or not exercised, of accommodations in a hotel for dwelling, lodging, or sleeping purposes.
"Operator" means an accommodations provider or a booking intermediary, or both. "Person" means any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, governmental entity to the extent it may lawfully be taxed, or any other group or combination acting as a unit. "Qualifying rental agreement" means, and is limited to, a written contract signed by both the accommodations provider and the occupant, legally enforceable by either party, for a rental period of not less than thirty consecutive calendar days. A qualifying rental agreement expressly excludes (1) any agreement, regardless of the stated length of the rental term, that is terminated for any reason by either party or by mutual consent before the thirtieth consecutive day of the tenancy, and (2) any agreement that would be unlawful.
"Rent" means the total consideration charged to, or paid by, a transient for occupancy, valued in money, whether to be received in money, goods, labor , or otherwise, whether or not actually received, and without any deduction whatsoever. Rent includes, without limitation:
(1) The discount room charge and the facilitation fee, if any; (2) All retail markups, commissions, service charges, transaction fees , booking fees, reservation fees, processing fees, convenience fees, administrative fees, and similar charges, however denominated, and whether charged, collected, or retained by an accommodations provider, a booking intermediary, an affiliate of either, or any other person;
(3) Separate charges levied for items or services that are part of, or accompany, the accommodations, including but not limited to charges for overnight or required parking, resort or destination access, internet or wireless access, housekeeping or room cleaning, furniture, fixtures, appliances, linens, towels, in-room safes, spa or 530
9 fitness access, pet occupancy or pet -related cleaning, additional transients, and early or late arrival or departure or partial days;
(4) Cancellation charges, attrition fees, no-show charges, and advance reservation or rental deposits that are not refunded;
(5) Consideration or value received by an operator from an award, loyalty, or reward program, including the redemption of points, incentives, or bonuses; and (6) The portion of the price of any package, bundle, or combined offering that is reasonably attributable to occupancy and to the taxable items and services described in this definition.

Rent does not include: (i) any tax separately stated and imposed by the United States, the State of California, or the City; (ii) any charge, billing, or account, or portion thereof, that the operator determines to be worthless or uncollectible and charges off for income tax purposes, provided that any amount later coll ected shall be treated as rent in the month collected and reported in the next return; (iii) any amount upon which a sales or use tax is imposed; or (iv) accommodations furnished on a complimentary basis where no consideration is charged to or received from any person. "Short-term rental" means a residential dwelling unit, or any portion of a residential dwelling unit, that is rented to another person or group of persons for occupancy for a period of thirty consecutive calendar days or less. For purposes of this definition, "residential dwelling unit" means a building, or portion of a building, designed for residential purposes, including single-family and multiple-family dwellings. "Tax" means the tax imposed by this Section and, where the context requires, any applicable interest and penalties, and any amount collected by an operator under a representation that it is the tax imposed by this Section and that is not refunded in accordance with this Section.
"Tax administrator" means the Director of Finance of the City or the Director’s designee. "Transient” means any person who exercises occupancy, or is entitled to occupancy, by reason of any concession, permit, right of access, license, or agreement, whether written or oral, for a period of thirty consecutiv e calendar days or less, counting portions of calendar days as full days. A person is deemed a transient until the thirtieth consecutive day of occupancy or right of occupancy, and the tax is due upon all rent collected or accruing before the thirtieth con secutive day unless the occupancy is pursuant to a qualifying rental agreement. The proprietor or manager of a hotel, when residing on the premises, is not a transient. The terms "guest" and "visitor," where used in this Section, have the same meaning as "transient."
6-9.4 Tax imposed.
(a) For the privilege of occupancy in any hotel, each transient is subject to, and shall pay, a tax in the amount of twelve percent of the rent, or at any lesser rate that the City Council may establish by resolution. The City Council may by resolution thereafter increase a rate 531
10 previously reduced, up to but not exceeding twelve percent, without further voter approval.
(b) The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to an operator or to the City. The transient shall pay the tax to the operator at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any unpaid tax is due upon the transient ceasing to occupy the accommodations. If for any reason the tax due is not paid to an operator, the tax administrator may require that the tax be paid directly to the tax administrator. (c) The tax applies to occupancy in the City regardless of where the accommodations are advertised, reserved, booked, or paid for, and regardless of the location, place of formation, or place of business of any operator.
6-9.5 Collection by operators; joint and several liability. (a) Every operator that charges, collects, or receives rent for occupancy in the City shall collect the tax imposed by this Section at the same time and to the same extent as the rent is collected.
(b) Where a booking intermediary collects rent from a transient, the booking intermediary shall collect the tax upon the full amount of the rent, including the discount room charge and the facilitation fee, and shall report and remit that tax directly to the tax administrator in accordance with this Section.
(c) The accommodations provider and every booking i ntermediary participating in a transaction are jointly and severally liable to the City for the full amount of the tax, together with applicable penalties and interest. The City may proceed against any one or more of them, in any order, provided that the C ity shall be entitled to only one satisfaction of the tax due on a given transaction.
(d) An operator is relieved of liability for tax on a given transaction to the extent that the operator establishes, through documentation retained in accordance with Section 6-9.11, that another operator has actually collected that tax and remitted it to the City. (e) Any agreement between or among operators, or between an operator and a transient, purporting to allocate or limit responsibility for the tax is of no effect as against the City and does not relieve any operator of any duty or liability under this Section. (f) Every booking intermediary that facilitates occupancy in the City is engaged in business in the City for purposes of this Section and is subject to the jurisdiction of the City and its courts with respect to this Section, to the full extent permitted by law. 6-9.6 Exemptions.

No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this Section; 532
11 (b) Any officer or employee of the United States or of the State of California occupying accommodations while on official business, where the rent is paid directly by the United States or the State, or by a federal or state agency, by government warrant, government purchase order, government credit card, or direct billing to the government entity, and where the officer or employee presents documentation of official status;
(c) Any officer or employee of a foreign gov ernment who is exempt by express provision of federal law or international treaty;
(d) Any occupancy for which rent is paid directly by a federal, state, county, county- affiliated, or City agency, or by a nonprofit organization under contract with such an agency, as an emergency shelter, interim housing, or homelessness services referral, including but not limited to referrals by the Los Angeles County Department of Public Social Services, the Los Angeles County Department of Children and Family Services, and the Los Angeles Homeless Services Authority; (e) Any occupancy for which rent is paid from funds administered by the Emergency Food and Shelter National Board Program;
(f) Any occupancy pursuant to a qualifying rental agreement; and (g) Any occupancy by a Lynwood resident who is temporarily displaced from the resident’s Lynwood dwelling because that dwelling has been rendered uninhabitable by fire, flood, earthquake, other natural disaster, a declared local emergency, or an order of a public agency, for the period of displacement or ninety consecutive days, whichever is less. The tax administrator may extend the ninety- day period for good cause. A person claiming this exemption shall provide documentation of Lynwood residency and of the displacement in th e form prescribed by the tax administrator, which may include a fire or police incident report, a Red Cross or other emergency services referral, a code enforcement or building official notice, or an insurance claim record.

No exemption shall be granted ex cept upon a claim made at the time rent is collected, under penalty of perjury, upon a form prescribed by the tax administrator, except that the tax administrator may accept a late claim and issue a refund under Section 6-9.17 for the exemption provided in subsection (g) where the circumstances of the emergency prevented a timely claim. Each operator shall retain exemption claims with the records required by Section 6-9.11.
6-9.7 Duties of operator.
(a) Each operator shall collect the tax imposed by this Section to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. A duplicate of the receipt, or an electronic record containing the same information, shall be kept by the operator in accordance with Section 6-9.11.
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12 (b) No operator shall advertise or state in any manner, directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator, that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this Section.
(c) All taxes collected by an operator are held in trust for the accoun t of the City until remitted to the tax administrator.
6-9.8 Registration.
(a) Within thirty days after the operative date of this Section, or within thirty days after commencing business in the City, whichever is later, each operator shall register with the tax administrator and obtain a transient occupancy registration certificate. An accommodations provider shall post the certificate at all times in a conspicuous place on the premises. A booking intermediary shall maintain the certificate and shall prov ide the certificate number to the tax administrator upon request. (b) The certificate shall state the name of the operator, the address of the hotel or, in the case of a booking intermediary, the address of its principal place of business, the date on which the certificate was issued, and the following statement:
"This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Ordinance of the City of Lynwood by registering with the tax administrator for the purpose of collecting from transients the transient occupancy tax and remitting that tax to the tax administrator. This certificate does not authorize any person to conduct any unlawful business or to condu ct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable local laws, including but not limited to those requiring a permit from any board, commission, department, or office of this City. This certi ficate does not constitute a permit. It is unlawful to operate a hotel in the City without a currently valid certificate."
(c) A certificate is not transferable and is valid only for the operator and location for which it is issued.
6-9.9 Duties of booking intermediaries.
(a) In addition to the duties imposed on all operators, each booking intermediary shall:
(1) Register with the tax administrator under Section 6 -9.8 before, or within thirty days after, first facilitating occupancy in the City;
(2) Collect the tax on the full amount of rent charged to the transient, separately state the tax on the transient’s reservation confirmation and receipt, and report and remit the tax under Section 6-9.10;
(3) Provide to the tax administrator, with each return, a report identifying, for each hotel in the City for which the booking intermediary facilitated occupancy during the reporting period, the address of the hotel, the number of nights of occupancy 534
13 booked, the total rent charged to transients, and the total tax c ollected and remitted; and
(4) Upon written notice from the tax administrator that a particular hotel is not registered under Section 6 -9.8 or that its certificate has been suspended or revoked, cease to facilitate occupancy at that hotel within ten busine ss days and until further notice from the tax administrator.
(5) Nothing in this section shall require a booking intermediary to disclose the name, address, telephone number, email address, payment information, or other personal identifying information of any transient unless specifically requested by the tax administrator in connection with an audit, investigation or judicial or administrative proceeding authorized by law.
(6) Except as otherwise required by law, information furnished to the tax administrator pursuant to this Chapter that identifies the business operations of a taxpayer shall be treated as confidential and used solely for purposes of administering and enforcing this section.
(b) The tax administrator shall prescribe the form and manner of the report required by subsection (a)(3) and may modify its content as necessary to comply with applicable law governing the privacy of records.
(c) Nothing in this Section relieves an accommodations provider of any duty or liability under this Section.
6-9.10 Reporting and remitting.
(a) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period established by the tax administrator, file a return with the tax administrator, in the form and manner prescribed by the tax administrator, stating the total rent charged and received and the amount of tax collected. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator.
(b) The tax administrator may establish shorter reporting periods for any operator if the tax administrator deems it necessary to ensure collection of the tax, and may require additional information in the return.
(c) The tax administrator may r equire that returns be filed and taxes remitted electronically.
(d) Returns and payments are due immediately upon cessation of business for any reason.
(e) A return is required for each reporting period even if no tax is due for that period. 6-9.11 Records; audit.
(a) Every operator liable for the collection and payment of any tax imposed by this Section shall keep and preserve, for a period of four years, all records necessary to determine the 535
14 amount of the tax for which the operator is liable, incl uding records of rent charged and received, discount room charges, facilitation fees, exemption claims, and tax collected and remitted. The tax administrator has the right to inspect and audit those records at all reasonable times.
(b) The tax administrator may examine the books, papers, and records of any operator, may issue subpoenas, and may require the attendance of any person having knowledge of relevant facts.
(c) Records shall be made available for examination within the City, or at another location within the County of Los Angeles designated by the tax administrator, or in electronic form acceptable to the tax administrator. If an operator maintains records outside the County of Los Angeles and does not produce them as provided in this subsection, th e operator shall reimburse the City for the reasonable travel and lodging costs incurred by the City in examining those records.
(d) Records maintained electronically shall be produced in a machine -readable format that permits audit analysis.
6-9.12 Penalties for delinquency.
(a) Original delinquency. Any operator that fails to remit any portion of any tax imposed by this Section within the time required shall pay a penalty of ten percent of the amount of the tax, in addition to the amount of the tax.
(b) Continued delinquency. Any operator that fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed. (c) Audit deficiency. If, upon audit by the City, an operator is found to be deficient in its return or its remittance, or both, the tax administrator shall invoice t he operator for the amount of the net deficiency plus a penalty of ten percent of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within fourteen days of the date of the invoice, an additional penalty shall be imposed at the rate of one percent per day of the net deficiency, not to exceed ten percent of the total of the deficiency amount and penalties.
(d) Fraud. If the tax administrator determines that the nonpayment of any remittance due under this Section is due to fraud, a penalty of twenty -five percent of the amount of the tax shall be added, in addition to the penalties stated in subsections (a) and (b) of this Section.
(e) Failure to register. Any operator that fails to register as required by Section 6-9.8 shall pay a penalty of one hundred percent of the tax due for the period during which the operator was unregistered, in addition to all other penalties and interest. (f) Interest. In addition to the penalties imposed, any operator that fails to remit any tax imposed by this Section shall pay interest at the rate of one and one -half percent per 536
15 month, or fraction of a month, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (g) Penalties merged with tax. Every penalty imposed, and the interest that accrues, under this Section becomes a part of the tax required to be paid. (h) Waiver. The tax administrator may waive all or part of any penalty or interest, but not the tax, upon a written showing of reasonable cause, and shall maintain a written record of each waiver and the basis for it.
6-9.13 Failure to collect and report tax; determination by tax administrator.

If any operator fails or refuses to collect the tax , or to make within the time provided in this Section any report and remittance of the tax or any portion of the tax , the tax administrator shall proceed in such manner as the tax administrator deems best to obtain facts and information on which to base an estimate of the tax due , and shall determine and assess against the operator the tax, interest , and penalties provided for by this Section. The tax administrator shall give notice of the amount assessed by serving it personally, by depositing it in the United State s mail, postage prepaid, addressed to the operator at its last known place of business , or by electronic mail to an address the operator has provided to the City. The operator may, within ten days after the service or mailing of the notice, apply in writing to the tax administrator for a hearing on the amount assessed. If application for a hearing is not made within the time prescribed, the tax, interest, and penalties determined by the tax administrator become final and conclusive and immediately due and payable. If application is made, the tax administrator shall give not less than five days’ written notice, in the manner prescribed in this Section, of the time and place at which the operator may show cause why the amount specified should not be fixed. At the hearing, the operator may appear and offer evidence . After the hearing, the tax administrator shall determine the proper tax to be remitted and shall give written notice of that determination and of the amount of tax, interest, and penalties. The amount determined to be due is payable fifteen days after the date of the tax administrator’s written notice unless an appeal is taken as provided in Section 6 -9.14. No determination shall be made more than four years after the date the return for the period in question was due, except that no limitation period applies where an operator has failed to file a return, has filed a fraudulent return, or has failed to register under Section 6-9.8. 6-9.14 Appeals.

Any operator aggrieved by any decision of the tax administrator with respect to the amount of tax, interest, and penalties may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen days of the service or mailing of the determination of the tax due. The City Council shall fix a time and place for hearing the appeal, and the City Clerk shall give five days’ written notice to the operator at its last known place of business. The City Council may hear the appeal itself or may appoint a hearing officer to hear the appeal and submit findings and a recommendation. The findings of the City Council are final and conclusive and shall be served upon the appellant in the manner prescribed for service of notice of hearing. Any amount found to be due is immediatel y due and payable upon service of notice.
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16 6-9.15 Duty of successor.

If an operator that is liable for any tax or penalties under this Section sells or otherwise disposes of its hotel, its successor shall notify the tax administrator of the date of sale and withhold a sufficient portion of the purchase price to equal the amount of the tax or penalty, for payment to the City, until the selling operator produces a receipt from the tax administrator showing that the tax or penalty has been paid, or a tax clearance certificate from the tax administrator stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty days after the successor commences to conduct business, the successor shall deposit the withheld amount with the tax administrator pending settlement of the account of the seller. 6-9.16 Liability of successor for failure to withhold; notice of amount due.

If the successor fails to withhold a portion of the purchase price as required, the successor is liable, along with the seller, for the payment of the amount required to be withheld and any penalty. Within thirty days after receiving a written request from the successor for a tax clearance certificate, the tax administrator shall either is sue the certificate or mail notice to the successor, at the address appearing on the records of the tax administrator, of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.
6-9.17 Refunds.
(a) Whenever the amount of any tax, interest, or penalty has been overpaid, paid more than once, or erroneously or illegally collected or received by the City under this Section, it may be refunded as provided in subsections (b) and (c) of this Section, provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within one year of the date of payment. The claim shall be on a form furnished by the tax administrator. (b) An operat or may claim a refund, or take as a credit against taxes collected and remitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the tax administrator that the person from whom the tax was collected was not a transient, provided that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the trans ient to the operator.
(c) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this Section, but only when the ta x was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to an operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator that collected the tax and that the operator has already remitted the amount of the subject tax to the City.
(d) No refund shall be paid under this Section unless the claimant establishes the right to the refund by written records.
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17 6-9.18 Actions to collect; personal liability.
(a) Any tax required to be paid by a transient under this Section is a debt owed by the transient to the City and payable through an operator. Any tax collected by an operator that has not been remitted to the City is held in trust for the account of the City and is due and payable by the operator to the City.
(b) Any person owing money to the City under this Section is liable in an action brought in the name of the City for the recovery of that amount, and shall also be liable for the City’s attorney fees and costs in an amount approved by the court. (c) Any officer, director, manager, member, partner, or other person having control or supervision of, or charged with the responsibility for, the collection, accounting, or remittance of the tax, who willfully fails to collect, account for, or remit the tax, is personally liable for the amount of the tax not remitted, together with interest and penalties. This subsection does not relieve the operator of liability.
6-9.19 Violations; penalties.
(a) Any person violating any provision of this Section is guilty of a misdemeanor and, upon conviction, is punishable by a fine of not more than one thousand dollars, or by imprisonment for a period not to exceed six months, or by both such fine and imprisonment.
(b) In the alternative to subsection (a), a violation of this Section may be prosecuted as an infraction or enforced through the issuance of an administrative citation and the imposition of administrative fines under the applicable provisions of the Lynwood Municipal Code.
(c) Each day a violation continues constitutes a separate violation. (d) The remedies provided by this Section are cumulative and are in addition to any other remedy available at law or in equity, including civil action, injunc tive relief, and the recovery of the tax, interest, penalties, and costs.
6-9.20 Revocation of certificate.

Whenever any operator fails to comply with any provision of this Section or any rule or regulation adopted by the tax administrator under this Section, the tax administrator, upon hearing, after giving the operator ten days’ written notice specifying the time and place of hearing and requiring the operator to show cause why its certificate should not be revoked, may suspend or revoke the certificate held by the operator. The tax administrator shall give the operator written notice of the suspension or revocation. Notice under this Section may be served personally, by mail in the manner prescribed for service of notice of a deficiency determination, or by electronic mail to an address the operator has provided to the City. The tax administrator shall not issue a new certificate after a revocation unless satisfied that the former holder of the certificate will comply with this Section and the regulations of the tax administrator.

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18 6-9.21 Closure of hotel without certificate.

During any period during which a certificate has not been issued, or is suspended, revoked, or otherwise not validly in effect, the tax administrator may require that the hotel be closed.
6-9.22 Recording notice of lien.

If any amount required to be remitted or paid to the City under this Section is not remitted or paid when due, the tax administrator may, within four years after the amount is due, file for record in the office of the county recorder a notice of lien specifying the amount of the tax, interest, and penalties due, the name and address, as it appears on the records of the tax administrator, of the operator liable for the same, and the fact that the tax administrator has complied with all provisions of this Section in the determination of the amount required to be remitted and paid. From the time of filing for record, the amount required to be remitted, together with interest and penalties, constitutes a lien upon all real property in the county owned by the operator, or afterwards and before the lien expires acquired by the operator. The lien has the force, effect, and priority of a judgment lien and continues for ten years from the time of filing of the notice of lien unl ess sooner released or otherwise discharged.
6-9.23 Warrant for collection of tax.

At any time within four years after any operator is delinquent in the remittance or payment of any amount required to be remitted or paid, or within four years after the last recording of a notice of lien under Section 6-9.22, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the City under this Section. The warrant shall be directed to any sheriff, marshal, or constable and has the same effect as a writ of execution. The warrant shall be levied, and sale made pursuant to it, in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administr ator may pay or advance to the sheriff, marshal, or constable the same fees, commissions, and expenses for services as are provided by law for similar services pursuant to a writ of execution. The tax administrator, and not the court, shall approve the fees for publication in a newspaper. 6-9.24 Seizure and sale.

At any time within four years after any operator is delinquent in the remittance or payment of any amount, the tax administrator may collect the amount by seizing any property, real or personal, of the operator and selling the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due under this Section shall be only of property of the operator not exempt from execution under the Code of Civil Procedure.
6-9.25 Withhold notice.

If any person or operator is delinquent in the remittance or payment of the amount required to be remitted or paid, or if a determination has been made against the person or operator for the remittance of tax and payment of the penalty, the City may, within four 540
19 years after the tax obligation became due, give notice personally or by registered mail to all persons, including the State or any political subdivision of the State, having in their possession or under their control any credits or any personal property belonging to the taxpayer. After receiving the withholding notice, the person notif ied shall make no disposition of the taxpayer’s credits, other personal property, or debts until the City consents to a transfer or disposition, or until sixty days elapse after the receipt of the notice, whichever expires earlier. All persons, upon receipt of the notice, shall advise the City immediately of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank, or other credits or personal property in the possession or under the control of a bank, the notice shall, to be effective, be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. If any person so notified makes a transfer or disposition of the property or debts required to be held during the effective period of the notice to withhold, that person is liable to the City to the extent of the value of the release, up to the amount of the indebtedness owed by the taxpayer to the City.
6-9.26 Voluntary collection agreements.
(a) The tax administrator, with the concurrence of the City Attorney, may enter into a voluntary collection agreement with any booking intermediary providing for the collection, reporting, and remittance of the tax, for audit procedures, and for the resolution of liability for prior periods.
(b) A voluntary collection agreement shall not reduce the rate of the tax, shall not exempt any transaction from the tax, and shall not waive the City’s right to audit, assess, or enforce except as expressly and specifically provided in the agreement for the periods and matters covered by the agreement.
(c) The existence of, entry into, performance under, or termination of a voluntary collection agreement does not constitute a determination that a booking intermediary is or is not an operator, does not limit the City’s authority under this Section as to any period or matter not expressly covered by the agreement, and does not waive any claim of the City as to any other person.
(d) Each voluntary collection agreement shall be reported to the City Council at a regular public meeting.
6-9.27 Rules and regulations.

The tax administrator may adopt written rules, regulations, forms, guidelines, and administrative interpretations consistent with this Section as necessary to administer and enforce it, including rules governing registration, returns, electronic filing and remittance, recordkeeping, exemption documentation, audit p rocedures, and the allocation of package prices. The rules and regulations shall be made available to the public and posted on the City’s website.

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20 6-9.28 Confidentiality.

Returns, reports, and records furnished by an operator under this Section, and information obtained by audit, are confidential to the extent permitted by law and shall not be disclosed except to City officers and employees in the performance of their duties, to the City’s auditors and legal counsel, in connection with any administrative or judicial proceeding to determine or collect the tax, or as otherwise required by law. Nothing in this Section prevents the disclosure of aggregate revenue information that does not identify a particular operator, or the disclosure required by Section 6-9.29. 6-9.29 Annual audit and public reporting.
(a) Revenue received under this Section shall be recorded in the City’s General Fund and shall be included in the annual independent financial audit of the City conducted by a certified public accountant, and in the City’s Annual Comprehensive Financial Report. (b) The Director of Finance shall present a report to the City Council, in open session, not less than once each fiscal year, stating the amount of revenue received under this Section during the preceding fiscal year and describing, in general terms, the City services and programs supported by General Fund revenue during that period. (c) The annual report and the annual independent financial audit shall be posted on the City’s website and maintained there for not less than five years. (d) The failure to prepare, present, or post a report under this Section does not affect the validity of the tax imposed by this Section, the obligation of any operator or transient, or the City’s authority to collect and enforce the tax.
6-9.30 Exhaustion of remedies; payment under protest.

No action or proceeding shall be maintained by any person to contest the validity or amount of any tax, penalty, or interest imposed under this Section unless that person has first exhausted the administrative remedies provided in Sections 6 -9.13, 6-9.14, and 6 -

9.17, and has paid the amount in question under protest. Claims against the City arising under this Section are governed by Government Code Section 900 et seq., except as otherwise expressly provided in this Section.
6-9.31 Amendment.

The City Council may amend this Section by ordinance, without a vote of the People, in any manner that does not increase the rate of the tax above twelve percent and does not otherwise constitute a tax increase for which voter approval is required by Section XIII C of the California Constitution. The City Council’s authority under this Section expressly includes the authority to adopt exemptions, waivers, reductions, procedural requirements, and administrative provisions, and to make any amendment necessary to conform this Section to state or federal law.

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21 6-9.32 Effect on other obligations.

The tax imposed by this Section is in addition to, and not in lieu of, any business license tax, permit fee, or other charge imposed by the City. No provision of this Section authorizes any use of property or conduct of business that is otherwise unlawful.

Section 3. General Tax; No Restriction on Use. The tax imposed by this Ordinance is a general tax within the meaning of Section XIII C, Section 2(b) of the California Constitution. All proceeds shall be deposited in the City’s General Fund and may be used for any lawful general governmental purpose. No provision of this Ordinance, and no statement in the Recitals, in the ballot question, in the City Attorney’s impartial analysis, or in any argument or informational material regarding this Ordinance, creates a special fund, dedicates or earmarks revenue to any specific purpose, or obligates the City Council to appropriate revenue to any particular service, program, or project.

Section 4. Submission to Voters; Approval Required. This Ordinance shall be submitted to the qualified voters of the City at the General Municipal Election to be held on November 3, 2026, and shall take effect only if approved by a majority of the voters voting on the Measure at that election.

Section 5. Effective Date; Operative Date. If approved by a majority of the voters voting on the Measure, this Ordinance shall take effect ten days after the City Council declares the results of the election, in accordance with Elections Code Section 9217. The tax imposed by this Ordinance shall be operative, and the duty of operators to collect the tax shall commence, on the first day of the first calend ar quarter that begins not less than sixty days after the effective date. The City Clerk shall record the effective date and the operative date in the Lynwood Municipal Code.

Section 6. CEQA Findings. The People of the City of Lynwood find and determine that this Ordinance is not subject to the California Environmental Quality Act (Public Resources Code Section 21000 et seq.) ("CEQA") because it is the creation of a government funding mechanism that does not involve any commitment to any specific project, under CEQA Guidelines Section 15378(b)(4), and because it can be seen with certainty that there is no possibility that it may have a significant effect on the environment, under CEQA Guidelines Section 15061(b)(3). This Ordinance merely proposes the imposition of a transient occupancy tax, subject to approval by the City’s voters, and does not approve, authorize or commit the City to any specific department project, physical activity, or other action that may result in a direct or reasonably foreseeable indirect physical change in the environment.

Section 7. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Ordinance or their application to other persons or circumstances. The People of the City of Lynwood declare that they w ould have passed this Ordinance, and each and every section, subsection, 543
22 sentence, clause, and phrase, without regard to whether any portion would be subsequently declared invalid or unconstitutional.

Section 8. Codification. The City Clerk is directed to cause Section 2 of this Ordinance to be codified as Section 6 -9 of Chapter 6 of the Lynwood Municipal Code, and is authorized to correct typographical, numbering, and cross-reference errors, and to make conforming changes to section numbering, without alte ring the substance of this Ordinance.

Section 9. Certification and Publication. The City Clerk shall certify to the adoption of this Ordinance by the voters and shall cause it to be published and posted as required by law.

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23 INTRODUCED on this ______ day of November , 202 6, and passed to print and approved by the following called vote:

Members of the Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED by the following vote of the People of the City of Lynwood on November ___, 2026:

YES:

NO:

ADOPTED by Declaration of the vote at the November ____, 202 6 election by the City Council of the City of Lynwood on ________________ , 2026:

Members of the Council: AYES:

NOES:

ABSENT:

ABSTAIN:

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1 RESOLUTION NO._____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA,

REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES

TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THAT DATE PURSUANT TO § 10403 OF THE ELECTIONS CODE

WHEREAS, a Municipal Election is to be held on November 3, 2026, in the City of Lynwood, for the purpose of considering the imposition of a general transient occupancy tax on the privilege of occupying lodging for transient occupancy in the City of Lynwood.

WHEREAS, it is desirable that the Municipal Election be consolidated with the Statewide General election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the county election department of the County of Los Angeles canvass the returns of the Municipal Election and that the election be held in all respects as if there were onl y one election.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. That pursuant to the requirements of § 10403 of the Elections Code, the Board of Supervisors of the County of Los An geles is hereby requested to consent and agree to the consolidation of a Municipal Election with the Statewide General election on Tuesday, November 3, 2026.

Section 2. That a measure is to appear on the ballot, which requires a majority vote, as follows:

Section 3. That the County election department is authorized to canvass the returns of the Municipal Election. Pursuant to Elections Code 10418 the election shall be regulated and done in accordance with the provisions of law regulating the statewide election and held in all respects as if there were only one election, and only one form of Lynwood Public Safety/Community Protection/City Services Measure To maintain 911 emergency response; prevent crime, including gang/juvenile crime and human trafficking; address homelessness; keep parks/public areas safe/clean; address speeding/unsafe driving; repair streets/potholes; support youth/senior programs, other general city services, shall the City of Lynwood ordinance establishing a 12% transient occupancy tax, (paid only by hotel/motel guests), be adopted, providing approximately $751,315 annually until ended by voters, requiring audits/public spending disclosure, all funds locally controlled/benefitting Lynwood residents?

YES

NO
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2 ballot shall be used.

Section 4. That the Board of Supervisors is requested to issue instructions to the County election department to take any and all steps necessary for the holding of the consolidated election.

Section 5. That the City of Lynwood recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs.

Section 6. That the City Clerk i s hereby directed to file a certified copy of this resolution with the Board of Supervisors and the county election department of the County of Los Angeles.

Section 7. Notice of the election is hereby given. Additionally, the City Clerk is authorized, ins tructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

Section 8. The City Clerk shall certify the passage and adoption of this City Council Resolution and enter it into the book of original Resolutions.

Section 9. That this Resolution shall take effect immediately upon its adoption.

Section 10. That the City Clerk shall certify to th e adoption of this Resolution and shall cause the same to be entered into the book of original resolutions of the City of Lynwood.

PASSED, APPROVED AND ADOPTED this _____ DAY OF AUGUST, 2026.

___________________________
Gabriela Camacho, Mayor

ATTEST:

__________________________
Maria Quiṅonez,
City Clerk

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3 APPROVED AS TO FORM: APPROVED AS TO CONTENT:

___________________________ _____________________________ Noel Tapia, City Attorney Dr. Suja Lowenthal, City Manager

548
1 RESOLUTION NO. _____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD

APPROVING THE FORM OF THE PROPOSED ORDINANCE TO BE SUBMITTED TO VOTERS OF THE CITY AT THE NOVEMBER 3, 2026, GENERAL MUNICIPAL

ELECTION ESTABLISHING A TRANSIENT OCCUPANCY TAX

WHEREAS, under the provisions of the laws relating to general law cities in the State of California, a Municipal Election shall be held on November 3, 2026; and

WHEREAS, the City Council of the City of Lynwood has determined that it is appropriate to submit to the voters of the City a proposed ordinance establishing a transient occupancy tax; and

WHEREAS, the proposed ordinance has been prepared for the submission to the voters and is attached hereto as Attachment No. 1 and incorporated herein by reference; and

WHEREAS, the City Council desires to approve the form of the proposed prior to its submission to the voters.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD,

CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. The foregoing recitals are true and correct and are incorporated herein by this reference.

Section 2. The City Council hereby approves the form of the proposed ordinance attached hereto as Attachment No. 1, entitled “AN ORDINANCE OF THE PEOPLE OF

THE CITY OF LYNWOOD, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADDING SECTION 6-9 ‘TRANSIENT OCCUPANCY TAX’ TO CHAPTER 6 ‘FINANCE AND TAXATION’ OF THE LYNWOOD MUNICIPAL CODE, IMPOSING A TRANSIENT

OCCUPANCY TAX AT A RATE OF TWELVE PERCENT ON THE FULL AMOUNT

PAID BY GUESTS FOR LODGING, AND REQUIRING ONLINE TRAVEL COMPANIES AND OTHER BOOKING INTERMEDIARIES TO COLLECT AND REMIT THE TAX,” and authorizes its submission to the qualified voters of the City at the November 3, 2026 General Municipal Election.

Section 3. The proposed ordinance attached as Attachment No. 1 shall be submitted to qualified voters of the City in accordance with the California Constitution, the California Elections Code and all other applicable provisions of law.

Section 4. If approved by a majority of the voters voting on the measure, the proposed ordinance shall be deemed adopted and shall become effective in accordance with applicable provisions of California law and the terms set forth in the ordinance. 549
2 Section 5. This Resolution shall take effect immediately upon adoption.

Section 6. If any provision of this Resolution is held invalid or unconstitutional, such decision shall not affect the validity of the remaining provisions of this Resolution.

Section 7. The City Clerk shall certify to the passage and adoption of this Resolution and shall cause it to be entered into the book of original resolutions of the City of Lynwood.

PASSED, APPROVED AND ADOPTED THIS ____ DAY OF AUGUST, 2026 BY THE FOLLOWING VOTE OF THE CITY COUNCIL:

Members of the Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

NOES

. ___________________________
Gabriela Camacho
Mayor

550
3 ATTEST:

__________________________
Maria Quiṅonez
City Clerk

APPROVED AS TO FORM: APPROVED AS TO CONTENT:

___________________________ _____________________________ Noel Tapia Dr. Suja Lowenthal
City Attorney City Manager

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4 ATTACHMENT NO. 1

PROPOSED ORDINANCE NO. ____

AN ORDINANCE OF THE PEOPLE OF THE CITY OF LYNWOOD, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ADDING SECTION 6-9 "TRANSIENT OCCUPANCY TAX" TO CHAPTER 6 "FINANCE AND TAXATION" OF THE

LYNWOOD MUNICIPAL CODE, IMPOSING A TRANSIENT OCCUPANCY TAX AT A

RATE OF TWELVE PERCENT ON THE FULL AMOUNT PAID BY GUESTS FOR

LODGING, AND REQUIRING ONLINE TRAVEL COMPANIES AND OTHER

BOOKING INTERMEDIARIES TO COLLECT AND REMIT THE TAX

RECITALS
WHEREAS, this measure shall be known and may be cited as “The Lynwood Public Safety/Community Protection/City Services Measure” (the "Measure"); and WHEREAS, Revenue and Taxation Code Section 7280 authorizes the legislative body of a city to levy a tax on the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, unless the occupancy is for a period of more than thirty days; and
WHEREAS, the City of Lynwood ("City") does not presently impose a transient occupancy tax, and is one of a small number of cities in Los Angeles County that does not do so; visitors who stay in Lynwood lodging therefore consume City services without contributing to their cost through a lodging tax, as visitors do in neighboring jurisdictions; and WHEREAS, the City is responsible for providing and supporting essential municipal services that protect the health, safety, and quality of life of residents, businesses, and visitors, including public safety, emergency response, street and infrastructure maintenance, parks and recreation, youth and senior citizen programs, neighborhood services, and other general City services; and
WHEREAS, the City Council of the City of Lynwood ("City Council") has considered establishing a transient occupancy tax at a rate of twelve percent, estimated to generate approximately $751,315 annually, to be collected from guests occupying hotels, motels, and other qualifying lodging within the City, the tax would not be a parcel or property tax imposed on Lynwood homeowners; and
WHEREAS, hotels and motels may generate additional demands for law enforcement services, including calls for service, crime prevention, investigations, patrol activity, and efforts to identify and prevent human trafficking and other unlawful activity, and additional revenue generated by the proposed transient occupancy tax would be ava ilable to support these and other public safety services that protect lodging guests, employees, nearby businesses, residents, and the broader Lynwood community; and WHEREAS, the manner in which lodging is marketed, reserved, and paid for has changed substantially since transient occupancy tax ordinances were first adopted in California. A 552
5 guest today frequently reserves and pays for a room through an online travel company, booking platform, wholesaler, or other intermediary rather than paying the lodging establishment directly. The intermediary commonly negotiates a discounted or wholesale rate with the lodging establishment, charges the guest a higher retail amount plus service and booking fees, and remits to the lodging establishment only the discounted amount; and
WHEREAS, because the City has not previously adopted a transient occupancy tax, the City has the opportunity to adopt an ordinance that is, from the outset, drafted to reach the full amount a guest pays for lodging and to apply to every person who charges, collects, or receives that amount, whether a lodging establishment, an online travel company, a booking platform, a wholesaler, or any similar business, and whether that business model exists today or is developed in the future. It is the express intent of the People of the City of Lynwood that the tax imposed by this Ordinance be measured by the total amount the guest pays for lodging, and that it not be avoided through the allocation of that amount among a lodging establishment, an intermediary, or any other person; and
WHEREAS, the proposed transient occupancy tax would be a general tax. Its proceeds will be deposited into the City’s General Fund and will support general governmental purposes, including, but not limited to, maintaining 911 emergency response and sheriff patrols; preventing and addressing crime, theft, gangs, and human trafficking; keeping parks and public areas clean and safe; repairing streets and potholes; supporting youth, afterschool, recreation, and senior citizen programs; and other general City services. The references in these Recitals and in the ballot materials to particular services are illustrative of the general governmental purposes for which the revenue may be used, and this Ordinance does not restrict, dedicate, earmark, or otherwise obligate the revenue to any specific purpose, program, or project; and
WHEREAS, all revenue generated by the proposed Measure would be collected for use by the City and subject to local control, public financial reporting, and applicable accounting and auditing requirements; and
WHEREAS, the proposed Measure would require annual independent financial audit and annual public disclosure of Measure revenue and expenditures to promote transparency and allow residents to review how the funds are managed; and WHEREAS, the City Council recognizes that Lynwood residents may temporarily need local lodging after a fire, flood, or other emergency making the resident’s home uninhabitable. This Ordinance therefore provides an exemption for qualifying Lynwood residents temporarily occupying a Lynwood hotel or motel due to an emergency or temporary displacement from their homes, subject to the eligibility and documentation requirements established by this Ordinance; and
WHEREAS, Section XIII C of the California Constit ution requires that a general tax be submitted to the electorate and approved by a majority of the voters voting on the measure at an election consolidated with a regularly scheduled general election for members of the City Council; and
553
6 WHEREAS, the City Council therefore desires to submit this Ordinance to the qualified voters of the City at the General Municipal Election to be held on November 3, 2026, so that Lynwood voters may make the final decision.

All legal prerequisites to the adoption of this Ordinance have occurred.

NOW, THEREFORE, THE PEOPLE OF THE CITY OF LYNWOOD DO ORDAIN AS FOLLOWS:

Section 1. Recitals. The People of the City of Lynwood find and determine that all of the above Recitals are true and correct and incorporate such Recitals into this Ordinance as findings and as a statement of the intent with which this Ordinance is to be construed.

Section 2. Adoption of Code Provisions. Section 6 -9 is hereby added to Chapter 6 of the Lynwood Municipal Code to read as follows:

SECTION 6-9

TRANSIENT OCCUPANCY TAX
6-9.1 Title.

The ordinance codified in this Section shall be known as the "Transient Occupancy Tax Ordinance" of the City of Lynwood.
6-9.2 Purpose and intent.
(a) This Section imposes a tax upon the privilege of occupying lodging in the City for periods of thirty consecutive calendar days or less, as authorized by Revenue and Taxation Code Section 7280.
(b) It is the express purpose and intent of the People of the City of Lynwood that the tax be measured by the total amount a transient pa ys, or agrees to pay, for occupancy, without regard to how that amount is divided, allocated, characterized, or accounted for among the accommodations provider, any booking intermediary, any affiliate of either, or any other person, and without regard to the form, structure, or label of the transaction. (c) It is further the express purpose and intent of the People of the City of Lynwood that every person who charges, collects, or receives rent for occupancy in the City, including every online travel compan y, booking platform, wholesaler, reseller, and similar intermediary, be an operator with the duty to register, collect, report, and remit the tax, and that liability for the tax be joint and several among all such persons. (d) This Section shall be constru ed liberally to accomplish the purposes stated in this Section, and shall apply to every method, technology, platform, and business model used to advertise, arrange, broker, reserve, book, or facilitate occupancy, whether now existing or hereafter developed.

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7 6-9.3 Definitions.

Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Section. Where a term is subject to more than one reasonable construction, the construction that gives the broadest effect to Section 6-9.2 shall control.
"Accommodations" means any room, space, lot, area, site, or other portion of a hotel used or intended for occupancy, together with any item, amenity, or service furnished to a transient as part of, or accompanying, that room or space and for which rent is charged. "Accommodations provider" means any person that furnishes, operates, or provides accommodations in a hotel, whether in the capacity of owner, proprietor, lessee, sublessee, mortgagee in possession, debtor in possession, licensee, managing agent, or any other capacity, other than as an employee. Where an accommodations provider performs its functions through a managing agent of any type other than an employee, the managing agent is also an accommodatio ns provider and has the same duties and liabilities as its principal. Compliance with this Section by either the principal or the managing agent constitutes compliance by both.
"Affiliate" means any person that directly or indirectly controls, is controlled by, or is under common control with another person.
"Booking intermediary" means any person, other than an accommodations provider acting solely in that capacity, that directly or indirectly (1) advertises, lists, markets, offers, brokers, arranges, rese rves, books, facilitates, or otherwise enables occupancy of accommodations located in the City, and (2) charges, collects, receives, or processes rent, or any portion of rent, or any facilitation fee, in connection with that occupancy, whether or not the p erson ever holds title to, possesses, controls, or occupies the accommodations. "Booking intermediary" includes, without limitation, an online travel company, online travel agency, hosting platform, home -sharing platform, short -term rental facilitator, travel agent, booking agent, room seller or reseller, online room seller or reseller, wholesaler, consolidator, and tour operator, of any type or nature whatsoever, whether operating under a merchant model, an agency model, a wholesale or net -rate model, or any other model, and whether now existing or hereafter developed. "Booking intermediary" does not include (i) an employee of an accommodations provider or of a booking intermediary, or (ii) a person whose sole role in the transaction is the processing of an electronic payment, such as a bank, credit card issuer, or payment network, that neither sets nor receives the retail price of the accommodations. "City" means the City of Lynwood.
"Discount room charge" means the total consideration charged by an accommo dations provider to a booking intermediary, or to an affiliate of a booking intermediary, for furnishing accommodations.
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8 "Facilitation fee" means the total consideration charged by a booking intermediary to a transient for accommodations, less the discount room charge, if any, provided that the facilitation fee shall not be less than zero dollars.
"Hotel" means any structure, or any portion of any structure, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleep ing purposes, and includes any hotel, inn, tourist home or house, bed and breakfast, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, short -term rental, home-sharing unit, vacation ownership resort, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. "Hotel" also includes any space, lot, area, or site in any trailer court, camp, park, or lot that is occupied or intended or designed for occupanc y by a tent, trailer, recreational vehicle, mobile home, motorhome, or similar conveyance. "Hotel" does not include a hospital, medical clinic, skilled nursing facility, convalescent home, licensed residential care facility, licensed community care facilit y, or housing owned or operated by an accredited educational institution for its own students, faculty, or staff. "Occupancy" means the use or possession, or the right to the use or possession, whether or not exercised, of accommodations in a hotel for dwe lling, lodging, or sleeping purposes.
"Operator" means an accommodations provider or a booking intermediary, or both. "Person" means any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organizati on, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, governmental entity to the extent it may lawfully be taxed, or any other group or combination acting as a unit. "Qualifying rental agreement" means, and is limited to, a written contract signed by both the accommodations provider and the occupant, legally enforceable by either party, for a rental period of not less than thirty consecutive calendar days. A qualifying rental agreement expressly excludes (1) any agreement, regardless of the stated length of the rental term, that is terminated for any reason by either party or by mutual consent before the thirtieth consecutive day of the tenancy, and (2) any agreement that would be unlawful.
"Rent" means the total consideration charged to, or paid by, a transient for occupancy, valued in money, whether to be received in money, goods, labor, or otherwise, whether or not actually received, and without any deduction whatsoever. Rent includes, without limitation:
(1) The discount room charge and the facilitation fee, if any; (2) All retail markups, commissions, service charges, transaction fees, booking fees, reservation fees, processing fees, convenience fees, administrative fees, and similar charges, however denominate d, and whether charged, collected, or retained by an accommodations provider, a booking intermediary, an affiliate of either, or any other person;
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9 (3) Separate charges levied for items or services that are part of, or accompany, the accommodations, including but not limited to charges for overnight or required parking, resort or destination access, internet or wireless access, housekeeping or room cleaning, furniture, fixtures, appliances, linens, towels, in-room safes, spa or fitness access, pet occupancy or pet-related cleaning, additional transients, and early or late arrival or departure or partial days;
(4) Cancellation charges, attrition fees, no-show charges, and advance reservation or rental deposits that are not refunded;
(5) Consideration or value received by an operator from an award, loyalty, or reward program, including the redemption of points, incentives, or bonuses; and (6) The portion of the price of any package, bundle, or combined offering that is reasonably attributable to occupancy and to the taxable items and services described in this definition.

Rent does not include: (i) any tax separately stated and imposed by the United States, the State of California, or the City; (ii) any charge, billing, or account, or portion thereof, that the operator determines to be worthless or uncollectible and charges off for income tax purposes, provided that any amount later collected shall be treated as rent in the month collected and reported in the next return; (iii) any amount upon which a sales or use tax is imposed; or (iv) accommodations furnished on a complimentary basis where no consideration is charged to or received from any person. "Short-term rental" means a residential dwelling unit, or any portion of a residential dwelling unit, that is rente d to another person or group of persons for occupancy for a period of thirty consecutive calendar days or less. For purposes of this definition, "residential dwelling unit" means a building, or portion of a building, designed for residential purposes, including single-family and multiple-family dwellings. "Tax" means the tax imposed by this Section and, where the context requires, any applicable interest and penalties, and any amount collected by an operator under a representation that it is the tax imposed by this Section and that is not refunded in accordance with this Section.
"Tax administrator" means the Director of Finance of the City or the Director’s designee. "Transient” means any person who exercises occupancy, or is entitled to occupancy, by reason of any concession, permit, right of access, license, or agreement, whether written or oral, for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. A person is deemed a transient until the thirtieth consecutive day of occupancy or right of occupancy, and the tax is due upon all rent collected or accruing before the thirtieth consecutive day unless the occupancy is pursuant to a qualifying rental agreement. The proprietor or manager of a hotel, when residing on the premises, is not a transient. The terms "guest" and "visitor," where used in this Section, have the same meaning as "transient."

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10 6-9.4 Tax imposed.
(a) For the privilege of occupancy in any hotel, each transient is subject to, and shall pay, a tax in the amount of twelve percent of the rent, or at any lesser rate that the City Council may establish by resolution. The City Council may by resolution thereafter increase a rate previously reduced, up to but not exceeding twelve percent, wit hout further voter approval.
(b) The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to an operator or to the City. The transient shall pay the tax to the operator at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any unpaid tax is due upon the transient ceasing to occupy the accommodations. If for any reason the tax due is not paid to an operator, the tax administrator may require that the tax be paid directly to the tax administrator. (c) The tax applies to occupancy in the City regardless of where the accommodations are advertised, reserved, booked, or paid for, and regardless of the location, place of formation, or place of business of any operator.
6-9.5 Collection by operators; joint and several liability. (a) Every operator that charges, collects, or receives rent for occupancy in the City shall collect the tax imposed by this Section at the same time and to the same e xtent as the rent is collected.
(b) Where a booking intermediary collects rent from a transient, the booking intermediary shall collect the tax upon the full amount of the rent, including the discount room charge and the facilitation fee, and shall report and remit that tax directly to the tax administrator in accordance with this Section.
(c) The accommodations provider and every booking intermediary participating in a transaction are jointly and severally liable to the City for the full amount of the tax, together with applicable penalties and interest. The City may proceed against any one or more of them, in any order, provided that the City shall be entitled to only one satisfaction of the tax due on a given transaction.
(d) An operator is relieved of li ability for tax on a given transaction to the extent that the operator establishes, through documentation retained in accordance with Section 6-9.11, that another operator has actually collected that tax and remitted it to the City. (e) Any agreement between or among operators, or between an operator and a transient, purporting to allocate or limit responsibility for the tax is of no effect as against the City and does not relieve any operator of any duty or liability under this Section. (f) Every booking i ntermediary that facilitates occupancy in the City is engaged in business in the City for purposes of this Section and is subject to the jurisdiction of the City and its courts with respect to this Section, to the full extent permitted by law. 6-9.6 Exemptions.

No tax shall be imposed upon:
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11 (a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this Section; (b) Any officer or employee of the United States or of the State of California occupying accommodations while on official business, where the rent is paid directly by the United States or the State, or by a federal or state agency, by government warrant, government purchase order, government credit card, or direct billing to the government entity, and where the officer or employee presents documentation of official status;
(c) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty;
(d) Any occupancy for which rent is paid directly by a federal, state, county, county- affiliated, or City agency, or by a nonprofit organization under contract with such an agency, as an emergency shelter, interim housing, or homelessness services referral, including but not limited to referrals by the Los Angeles County Department of Public Social Services, the Los Angeles County Department of Children and Family Services, and the Los Angeles Homeless Services Authority; (e) Any occupancy for which rent is paid from funds administered by the Emergency Food and Shelter National Board Program;
(f) Any occupancy pursuant to a qualifying rental agreement; and (g) Any occupancy by a Lynwood resident who is temporarily displaced from the resident’s Lynwood dwelling because that dwelling has been rendere d uninhabitable by fire, flood, earthquake, other natural disaster, a declared local emergency, or an order of a public agency, for the period of displacement or ninety consecutive days, whichever is less. The tax administrator may extend the ninety- day pe riod for good cause. A person claiming this exemption shall provide documentation of Lynwood residency and of the displacement in the form prescribed by the tax administrator, which may include a fire or police incident report, a Red Cross or other emergen cy services referral, a code enforcement or building official notice, or an insurance claim record.

No exemption shall be granted except upon a claim made at the time rent is collected, under penalty of perjury, upon a form prescribed by the tax administrator, except that the tax administrator may accept a late claim and issue a refund under Section 6-9.17 for the exemption provided in subsection (g) where the circumstances of the emergency prevented a timely claim. Each operator shall retain exemption clai ms with the records required by Section 6-9.11.
6-9.7 Duties of operator.
(a) Each operator shall collect the tax imposed by this Section to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. A duplicate of the receipt, or an electronic record 559
12 containing the same information, shall be kept by the operator in accordance with Section 6-9.11.
(b) No operator shall advertise or state in any manner, directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator, that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this Section.
(c) All taxes collected by an operator are held in trust for the account of the City until remitted to the tax administrator.
6-9.8 Registration.
(a) Within thirty days after the operative date of this Section, or within thirty days after commencing business in the City, whichever is later, each operator shall register with the tax administrator and obtain a transient occupancy registration certificate. An accommodations provider shall post the certificate at all times in a conspicuous place on the premises. A booking intermediary shall maintain the certificate and shall provide the certificate number to the tax administrator upon request. (b) The certificate shall state the name of the operator, the address of the hotel or, in the case of a booking intermediary, the address of its principal place of business, the date on which the certificate was issued, and the following statement:
"This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Ordinance of the City of Lynwood by registering with the tax administrator for the purpose of collecting from transients the transient occupancy tax and remitting that tax to the tax administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable local laws, including but not limited to those requiring a permit from any board, commission, department, or office of this City. This certificate does not constitute a permit. It is unlawful to operate a hotel in the City without a currently valid certificate."
(c) A certificate is not transferable and is valid only for the operator and location for which it is issued.
6-9.9 Duties of booking intermediaries.
(a) In addition to the duties imposed on all operators, each booking intermediary shall:
(1) Register with the tax administrator under Section 6 -9.8 before, or within thirty days after, first facilitating occupancy in the City;
(2) Collect the tax on the full amount of rent charged to the transient, separately state the tax on the transient’s reservation confirmation and receipt, and report and remit the tax under Section 6-9.10;
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13 (3) Provide to the tax administrator, with each return, a report identifying, for each hotel in the City for which the booking intermediary facilitated occupancy during the reporting period, the address of the hotel, the number of nights of occupancy booked, the total rent charged to transients, and the total tax collected and remitted; and
(4) Upon written notice from the tax administrator that a particular hotel is not registered unde r Section 6 -9.8 or that its certificate has been suspended or revoked, cease to facilitate occupancy at that hotel within ten business days and until further notice from the tax administrator.
(5) Nothing in this section shall require a booking intermediar y to disclose the name, address, telephone number, email address, payment information, or other personal identifying information of any transient unless specifically requested by the tax administrator in connection with an audit, investigation or judicial or administrative proceeding authorized by law.
(6) Except as otherwise required by law, information furnished to the tax administrator pursuant to this Chapter that identifies the business operations of a taxpayer shall be treated as confidential and use d solely for purposes of administering and enforcing this section.
(b) The tax administrator shall prescribe the form and manner of the report required by subsection (a)(3) and may modify its content as necessary to comply with applicable law governing the privacy of records.
(c) Nothing in this Section relieves an accommodations provider of any duty or liability under this Section.
6-9.10 Reporting and remitting.
(a) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period established by the tax administrator, file a return with the tax administrator, in the form and manner prescribed by the tax administrator, stating the total rent charged and received and t he amount of tax collected. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator.
(b) The tax administrator may establish shorter reporting periods for any operator if the tax administrator deems it necessary to ensure collection of the tax, and may require additional information in the return.
(c) The tax administrator may require that returns be filed and taxes remitted electronically.
(d) Returns and payments are due immediately upon cessation o f business for any reason.
(e) A return is required for each reporting period even if no tax is due for that period. 561
14 6-9.11 Records; audit.
(a) Every operator liable for the collection and payment of any tax imposed by this Section shall keep and preserve, for a period of four years, all records necessary to determine the amount of the tax for which the operator is liable, including records of rent charged and received, discount room charges, facilitation fees, exemption claims, and tax collected and remitted. The tax administrator has the right to inspect and audit those records at all reasonable times.
(b) The tax administrator may examine the books, papers, and records of any operator, may issue subpoenas, and may require the attendance of any person having knowledge of relevant facts.
(c) Records shall be made available for examination within the City, or at another location within the County of Los Angeles designated by the tax administrator, or in electronic form acceptable to the tax administrator. If an operator maintains records outside the County of Los Angeles and does not produce them as provided in this subsection, the operator shall reimburse the City for the reasonable travel and lodging costs incurred by the City in examining those records.
(d) Records maintained electronically shall be produced in a machine -readable format that permits audit analysis.
6-9.12 Penalties for delinquency.
(a) Original delinquency. Any operator that fails to remit any portion of any tax imposed by this Section within the time required shall pay a penalty of ten percent of the amount of the tax, in addition to the amount of the tax.
(b) Continued delinquency. Any operator that fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed. (c) Audit deficiency. If, upon audit b y the City, an operator is found to be deficient in its return or its remittance, or both, the tax administrator shall invoice the operator for the amount of the net deficiency plus a penalty of ten percent of the net deficiency. If the operator fails or r efuses to pay the deficient amount and applicable penalties within fourteen days of the date of the invoice, an additional penalty shall be imposed at the rate of one percent per day of the net deficiency, not to exceed ten percent of the total of the deficiency amount and penalties.
(d) Fraud. If the tax administrator determines that the nonpayment of any remittance due under this Section is due to fraud, a penalty of twenty -five percent of the amount of the tax shall be added, in addition to the penalties stated in subsections (a) and (b) of this Section.
(e) Failure to register. Any operator that fails to register as required by Section 6-9.8 shall pay a penalty of one hundred percent of the tax due for the period during which the operator was unregistered, in addition to all other penalties and interest. 562
15 (f) Interest. In addition to the penalties imposed, any operator that fails to remit any tax imposed by this Section shall pay interest at the rate of one and one -half percent per month, or fraction of a month, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (g) Penalties merged with tax. Every penalty imposed, and the interest that accrues, under this Section becomes a part of the tax required to be paid. (h) Waiver. The tax administrator may waive all or part of any penalty or interest, but not the tax, upon a written showing of reasonable cause, and shall maintain a written record of each waiver and the basis for it.
6-9.13 Failure to collect and report tax; determination by tax administrator.

If any operator fails or refuses to collect the tax , or to make within the time provided in this Section any report and remittance of the tax or any portion of the tax , the tax administrator shall proceed in such manner as the tax administrator deems best to obtain facts and information on which to base an estimate of the tax due , and shall determine and assess against the operator the tax, interest , and penalties provided for by this Section. The tax administrator shall give notice of the amount assessed by serving it personally, by depositing it in the United States mail, postage prepaid, addressed to the operator at its last known place of business , or by electronic mail to an address the operator has provided to the City. The operator may, within ten days after the service or mailing of the notice, apply in writing to the tax administrator for a hearing on the amount assessed. If application for a hearing is not made within the time prescr ibed, the tax, interest, and penalties determined by the tax administrator become final and conclusive and immediately due and payable. If application is made, the tax administrator shall give not less than five days’ written notice, in the manner prescribed in this Section, of the time and place at which the operator may show cause why the amount specified should not be fixed. At the hearing, the operator may appear and offer evidence . After the hearing, the tax administrator shall determine the proper tax to be remitted and shall give written notice of that determination and of the amount of tax, interest, and penalties. The amount determined to be due is payable fifteen days after the date of the tax administrator’s written notice unless an appeal is taken as provided in Section 6 -9.14. No determination shall be made more than four years after the date the return for the period in question was due, except that no limitation period applies where an operator has failed to file a return, has filed a fraudulent return, or has failed to register under Section 6-9.8. 6-9.14 Appeals.

Any operator aggrieved by any decision of the tax administrator with respect to the amount of tax, interest, and penalties may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen days of the service or mailing of the determination of the tax due. The City Council shall fix a time and place for hearing the appeal, and the City Clerk shall give five days’ wri tten notice to the operator at its last known place of business. The City Council may hear the appeal itself or may appoint a hearing officer to hear the appeal and submit findings and a recommendation. The findings of the City Council are final and conclu sive and shall be served upon the appellant in the manner 563
16 prescribed for service of notice of hearing. Any amount found to be due is immediately due and payable upon service of notice.
6-9.15 Duty of successor.

If an operator that is liable for any tax or penalties under this Section sells or otherwise disposes of its hotel, its successor shall notify the tax administrator of the date of sale and withhold a sufficient portion of the purchase price to equal the amount of the tax or penalty, for payment to the City, until the selling operator produces a receipt from the tax administrator showing that the tax or penalty has been paid, or a tax clearance certificate from the tax administrator stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty days after the successor commences to conduct business, the successor shall deposit the withheld amount with the tax administrator pending settlement of the account of the seller. 6-9.16 Liability of successor for failure to withhold; notice of amount due.

If the successor fails to withhold a portion of the purchase price as required, the successor is liable, along with the seller, for the payment of the amount required to be withheld and any penalty. Within thirty days after receiving a written request from the successor for a tax clearance certificate, the tax administrator shall either issue the certificate or mail notice to the successor, at the address appearing on the records of the tax administrator, of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.
6-9.17 Refunds.
(a) Whenever the amount of any tax, interest, or penalty has been overpaid, paid more than once, or erroneously or illegally collected or received by the City under this Section, it may be refunded as provided in subsections (b) and (c) of this Section, provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within one year of the date of payment. The claim shall be on a form furnished by the tax administrator. (b) An operator may claim a refund, or take as a credit against taxes collected and remitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the tax administrator that the person from whom the tax was collected was not a transient, provided that neither a refund nor a credit shall be allo wed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this Section, but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to an operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator that collected the tax and that the operator has already remitted the amount of the subject tax to the City.
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17 (d) No refund shall be paid under this Section unless the claimant establishes the right to the refund by written records.
6-9.18 Actions to collect; personal liability.
(a) Any tax required to be paid by a transient under this Section is a debt owed by the transient to the City and payable through an operator. Any tax collected by an operator that has not been remitted to the City is held in trust for the account of the City and is due and payable by the operator to the City.
(b) Any person owing money to the City u nder this Section is liable in an action brought in the name of the City for the recovery of that amount, and shall also be liable for the City’s attorney fees and costs in an amount approved by the court. (c) Any officer, director, manager, member, partne r, or other person having control or supervision of, or charged with the responsibility for, the collection, accounting, or remittance of the tax, who willfully fails to collect, account for, or remit the tax, is personally liable for the amount of the tax not remitted, together with interest and penalties. This subsection does not relieve the operator of liability.
6-9.19 Violations; penalties.
(a) Any person violating any provision of this Section is guilty of a misdemeanor and, upon conviction, is punishable by a fine of not more than one thousand dollars, or by imprisonment for a period not to exceed six months, or by both such fine and imprisonment.
(b) In the alternative to subsection (a), a violation of this Section may be prosecuted as an infra ction or enforced through the issuance of an administrative citation and the imposition of administrative fines under the applicable provisions of the Lynwood Municipal Code.
(c) Each day a violation continues constitutes a separate violation. (d) The remedies provided by this Section are cumulative and are in addition to any other remedy available at law or in equity, including civil action, injunctive relief, and the recovery of the tax, interest, penalties, and costs.
6-9.20 Revocation of certificate.

Whenever any operator fails to comply with any provision of this Section or any rule or regulation adopted by the tax administrator under this Section, the tax administrator, upon hearing, after giving the operator ten days’ written notice specifying the time and place of hearing and requiring the operator to show cause why its certificate should not be revoked, may suspend or revoke the certificate held by the operator. The tax administrator shall give the operator written notice of the suspension or revoca tion. Notice under this Section may be served personally, by mail in the manner prescribed for service of notice of a deficiency determination, or by electronic mail to an address the operator has provided to the City. The tax administrator shall not issue a new certificate after a 565
18 revocation unless satisfied that the former holder of the certificate will comply with this Section and the regulations of the tax administrator.
6-9.21 Closure of hotel without certificate.

During any period during which a cert ificate has not been issued, or is suspended, revoked, or otherwise not validly in effect, the tax administrator may require that the hotel be closed.
6-9.22 Recording notice of lien.

If any amount required to be remitted or paid to the City under this Section is not remitted or paid when due, the tax administrator may, within four years after the amount is due, file for record in the office of the county recorder a notice of lien specifying the amount of the tax, interest, and penalties due, the name and address, as it appears on the records of the tax administrator, of the operator liable for the same, and the fact that the tax administrator has complied with all provisions of this Section in the determination of the amount required to be remitted and pai d. From the time of filing for record, the amount required to be remitted, together with interest and penalties, constitutes a lien upon all real property in the county owned by the operator, or afterwards and before the lien expires acquired by the operator. The lien has the force, effect, and priority of a judgment lien and continues for ten years from the time of filing of the notice of lien unless sooner released or otherwise discharged.
6-9.23 Warrant for collection of tax.

At any time within four years after any operator is delinquent in the remittance or payment of any amount required to be remitted or paid, or within four years after the last recording of a notice of lien under Section 6-9.22, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the City under this Section. The warrant shall be directed to any sheriff, marshal, or constable and has the same effect as a writ of execution. The warrant shall be levied, and sale made pursuant to it, in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff, marshal, or constable the same fees, commissions, and expenses for serv ices as are provided by law for similar services pursuant to a writ of execution. The tax administrator, and not the court, shall approve the fees for publication in a newspaper. 6-9.24 Seizure and sale.

At any time within four years after any operator is delinquent in the remittance or payment of any amount, the tax administrator may collect the amount by seizing any property, real or personal, of the operator and selling the property, or a sufficient part of it, at public auction to pay the amount due, t ogether with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due under this Section shall be only of property of the operator not exempt from execution under the Code of Civil Procedure.

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19 6-9.25 Withhold notice.

If any person or operator is delinquent in the remittance or payment of the amount required to be remitted or paid, or if a determination has been made against the person or operator for the remittance of tax and payment of the penalty, the City may, within four years after the tax obligation became due, give notice personally or by registered mail to all persons, including the State or any political subdivision of the State, having in their possession or under their control any credits or any personal property belonging to the taxpayer. After receiving the withholding notice, the person notified shall make no disposition of the taxpayer’s credits, other personal property, or debts until the City consents to a transfer or disposition, or until sixty days elapse after the receipt of the notice, whichever expires earlier. All persons, upon receipt of the notice, shall advise the City immediately of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank, or other credits or personal property in the possession or under the control of a bank, the notice shall, to be effective, be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held. If any person so notified makes a transfer or disposition of the property or debts required to be held during the effective period of the notice to withhold, that person is liable to the City to the extent of the value of the release, up to the amount of the indebtedness owed by the taxpayer to the City.
6-9.26 Voluntary collection agreements.
(a) The t ax administrator, with the concurrence of the City Attorney, may enter into a voluntary collection agreement with any booking intermediary providing for the collection, reporting, and remittance of the tax, for audit procedures, and for the resolution of liability for prior periods.
(b) A voluntary collection agreement shall not reduce the rate of the tax, shall not exempt any transaction from the tax, and shall not waive the City’s right to audit, assess, or enforce except as expressly and specifically pro vided in the agreement for the periods and matters covered by the agreement.
(c) The existence of, entry into, performance under, or termination of a voluntary collection agreement does not constitute a determination that a booking intermediary is or is not an operator, does not limit the City’s authority under this Section as to any period or matter not expressly covered by the agreement, and does not waive any claim of the City as to any other person.
(d) Each voluntary collection agreement shall be reported to the City Council at a regular public meeting.
6-9.27 Rules and regulations.

The tax administrator may adopt written rules, regulations, forms, guidelines, and administrative interpretations consistent with this Section as necessary to administer and enforce it, including rules governing registration, returns, electronic filing and remittance, recordkeeping, exemption documentation, audit procedures, and the allocation of 567
20 package prices. The rules and regulations shall be made available to the public and posted on the City’s website.
6-9.28 Confidentiality.

Returns, reports, and records furnished by an operator under this Section, and information obtained by audit, are confidential to the extent permitted by law and shall not be disclosed except to City officers and employees in the performance of their duties, to the City’s auditors and legal counsel, in connection with any administrative or judicial proceeding to determine or collect the tax, or as otherwise required by law. Nothing in this Section prevents the disclosure of aggregate revenue information that does not identify a particular operator, or the disclosure required by Section 6-9.29. 6-9.29 Annual audit and public reporting.
(a) Revenue received under this Section shall be recorded in the City’s General Fund and shall be included in the annual independent financial audit of the City conducted by a certified public accountant, and in the City’s Annual Comprehensive Financial Report. (b) The Director of Finance shall present a report to the City Council, in open session, not less than once each fiscal year, stating the amount of revenue received under this Section during the preceding fiscal year and describing, in general terms, the City services and programs supported by General Fund revenue during that period. (c) The annual report and the annual independent financial audit shall be posted on the City’s website and maintained there for not less than five years. (d) The failure to prepare, present, or post a report under this Section does not affect the validity of the tax imposed by this Section, the obligation of any operator or transient, or the City’s authority to collect and enforce the tax.
6-9.30 Exhaustion of remedies; payment under protest.

No action or proceeding shall be maintained by any person to contest the validity or amount of any tax, penalty, or interest imposed under this Section unless that person has first exhausted the administrative remedies provided in Sections 6 -9.13, 6-9.14, and 6 -

9.17, and has paid the amount in question under protest. Claims against the City arising under this Section are governed by Government Code Section 900 et seq., except as otherwise expressly provided in this Section.
6-9.31 Amendment.

The City Council may amend this Section by ordi nance, without a vote of the People, in any manner that does not increase the rate of the tax above twelve percent and does not otherwise constitute a tax increase for which voter approval is required by Section XIII C of the California Constitution. The C ity Council’s authority under this Section expressly includes the authority to adopt exemptions, waivers, reductions, procedural requirements, and administrative provisions, and to make any amendment necessary to conform this Section to state or federal law.

568
21 6-9.32 Effect on other obligations.

The tax imposed by this Section is in addition to, and not in lieu of, any business license tax, permit fee, or other charge imposed by the City. No provision of this Section authorizes any use of property or conduct of business that is otherwise unlawful.

Section 3. General Tax; No Restriction on Use. The tax imposed by this Ordinance is a general tax within the meaning of Section XIII C, Section 2(b) of the California Constitution. All proceeds shall be deposited in the City’s General Fund and may be used for any lawful general governmental purpose. No provision of this Ordinance, and no statement in the Recitals, in the ballot question, in the City Attorney’s impartial analysis, or in any argument or informational material regarding this Ordinance, creates a special fund, dedicates or earmarks revenue to any specific purpose, or obligates the City Council to appropriate revenue to any particular service, program, or project.

Section 4. Submission to Voters; Approval Required. This Ordinance shall be submitted to the qualified voters of the City at the General Municipal Election to be held on November 3, 2026, and shall take effect only if approved by a majority of the voters voting on the Measure at that election.

Section 5. Effective Date; Operative Date. If approved by a majority of the voters voting on the Measure, this Ordinance shall take effect ten days after the City Council declares the results of the election, in accordance with Elections Code Section 9217. The tax imposed by this Ordinance shall be operative, and the duty of operators to collect the tax shall commence, on the first day of the first calendar quarter that begins not less than sixty days after the effective date. The City Clerk shall record the effective date and the operative date in the Lynwood Municipal Code.

Section 6. CEQA Findings. The People of the City of Lynwood find and determine that this Ordinance is not subject to the California Environmental Quality Act (Public Resources Code Secti on 21000 et seq.) ("CEQA") because it is the creation of a government funding mechanism that does not involve any commitment to any specific project, under CEQA Guidelines Section 15378(b)(4), and because it can be seen with certainty that there is no poss ibility that it may have a significant effect on the environment, under CEQA Guidelines Section 15061(b)(3). This Ordinance merely proposes the imposition of a transient occupancy tax, subject to approval by the City’s voters, and does not approve, authori ze or commit the City to any specific department project, physical activity, or other action that may result in a direct or reasonably foreseeable indirect physical change in the environment.

Section 7. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Ordinance or their application to other persons or circumstances. The People of the City of Lynwood declare that they would have passed this Ordinance, and each and every section, subsection, 569
22 sentence, clause, and phrase, wit hout regard to whether any portion would be subsequently declared invalid or unconstitutional.

Section 8. Codification. The City Clerk is directed to cause Section 2 of this Ordinance to be codified as Section 6 -9 of Chapter 6 of the Lynwood Municipal Code , and is authorized to correct typographical, numbering, and cross-reference errors, and to make conforming changes to section numbering, without altering the substance of this Ordinance.

Section 9. Certification and Publication. The City Clerk shall certi fy to the adoption of this Ordinance by the voters and shall cause it to be published and posted as required by law.

570
23 INTRODUCED on this ______ day of August , 202 6, and passed to print and approved by the following called vote:

Members of the Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

NOES

APPROVED by the following vote of the People of the City of Lynwood on November ___, 2026:

YES:

NOES:

ADOPTED by Declaration of the vote at the November ____, 202 6 election by the City Council of the City of Lynwood on ________________ , 2026:

Members of the Council: AYES:

NOES:

ABSENT:

ABSTAIN:

571
RESOLUTION NO. ______

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA,

SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS AND REBUTTALS REGARDING A MEASURE FOR THE NOVEMBER 3, 202 6, LYNWOOD GENERAL

MUNICIPAL ELECTION AND DIRECTING THE CITY ATTORNEY TO PREPARE AN

IMPARTIAL ANALYSIS

WHEREAS, a General Municipal Election is to be held in the City of Lynwood, California, on Tuesday, November 3, 2026, at which there will be submitted to the voters the following measure:

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD,

CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. That the City Council authorizes the following member(s) of its body

Mayor Gabriela Camacho (Councilmember In Favor) Mayor Pro-Tem Lorraine Avila Moore (Councilmember In Favor) Councilmember Luis Gerardo Cuellar (Councilmember In Favor) Councilmember Juan Munoz-Guevara (Councilmember In Favor) Councilmember Rita Soto (Councilmember In Favor)

to file (a) written argument(s) not exceeding 300 words regarding the City measure specified above, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California. The arguments may be changed or withdrawn, until and including the date fixed by the City Clerk, after which no arguments for or against the City measure may be submitted to the City Clerk.

Lynwood Public Safe ty/Community Protection/City Services Measure
To maintain 911 emergency response; prevent crime, including gang/juvenile crime and human trafficking; address homelessness; keep parks/public areas safe/clean; address speeding/unsafe driving; repair streets/potholes; support youth/senior programs, other general city services, shall the City of Lynwood ordinance establishing a 12% transient occupancy tax, (paid only by hotel/motel guests), be adopted, providing approximately $751,315 annually until ended by voters, requiring audits/public spending disclos ure, all funds locally controlled/benefitting Lynwood residents?

YES

NO
572
Section 2. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The Form of Statement to be Filed by Author(s) of Argument(s) shall accompany the argument(s), as required by Section 9600 of the Elections Code of the State of California.

Section 3. The City Council directs the City Clerk to transmit a copy of the measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the measure not exceeding five hundred (500) words showing the effect of the measure on the existing law and the operation of the measure analysis in accordance with Elections Code Section 9280. The City Attorney shall transmit an impartial analysis of the measure to the City Clerk no later than Friday, August 14, 2026.

Section 4. The deadline to submit arguments to the City Clerk for or against the Measure pursuant to this Resolution and in accordance with Elections Code Section 9282 and 9286, is declared by the City Clerk to be Friday, August 14, 2026, at 5:00 p.m. Each argument shall not exceed t hree hundred (300) words and shall be filed with the City Clerk, signed, and include the printed n ame(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument.

Section 5 . Rebuttal Arguments. When the City Clerk has selected the primary arguments for and against each of the City Measures which will be printed and distributed to the voters, the Clerk shall send copies of the primary argument in favor of each Measure to the au thors of the primary argument against, and copies of the primary argument against to the authors of the primary argument in favor. The authors or persons designated by them may prepare and submit rebuttal arguments not exceeding two hundred fifty (250) wor ds. The rebuttal arguments shall be filed with the City Clerk not later than Monday, August 2 4, 2026, at 5:00 p.m. in accordance with Elections Code Section 9285. Rebuttal arguments shall be printed in the same manner as the primary arguments. Each rebuttal argument shall immediately follow the primary argument which it seeks to rebut.

Section 6. That this Resolution shall take effect immediately upon adoption.

Section 7. In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.

Section 8. Notice of the election is hereby given. Additionally, the City Clerk is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

Section 9. That the City Clerk shall certify to th e adoption of this Resolution and 573
shall cause the same to be entered into the book of original resolutions of the City of Lynwood.

PASSED, APPROVED AND ADOPTED THIS _____ DAY OF AUGUST, 2026.

___________________________
Gabriela Camacho, Mayor

ATTEST:

__________________________
Maria Quiṅonez, City Clerk

APPROVED AS TO FORM: APPROVED AS TO CONTENT:

___________________________ _____________________________ Noel Tapia, City Attorney Dr. Suja Lowenthal, City Manager

574