$4 $5 $6 $7
Percent of Year
25.0%
Major Revenue Accounts 2021 2022 2023 2024 2025 2026 Adj Budget Realized Property Taxes $776,468 $770,228 $824,597 $896,048 $938,608 961,659 $47,018,618 2.0% Sales & Use Tax* 1,945,493 2,376,253 2,864,287 3,090,624 1,047,716 839,999 11,440,000 7.3% Local Transaction and Use Tax - - - - - 347,280 5,943,000 5.8% Hotel Transient Occupancy Tax (TOT)*501,037 1,308,753 1,874,724 2,088,298 1,647,417 1,487,613 7,682,000 19.4% Short Term Rental TOT* - - 14,383 223,665 256,456 229,520 1,367,000 16.8% Business License Tax 557,680 801,942 432,420 488,439 323,500 385,815 5,850,000 6.6% Real Estate Transfer Tax 128,916 336,863 109,875 162,856 91,364 187,239 850,000 22.0% Building Permits 378,485 462,326 507,980 662,690 566,819 636,087 2,557,433 24.9% Parking Citations 386,735 532,862 524,524 315,987 410,647 503,467 2,741,865 18.4% Interest Earnings 370,608 245,811 199,650 564,120 560,894 329,201 1,484,313 22.2% Building Plan Check Fees 481,107 458,479 446,677 465,391 575,996 1,007,449 2,000,000 50.4% Total Major Revenue Accounts$5,526,530 $7,293,516 $7,799,117 $8,958,117 $6,419,415 6,915,330 $88,934,229 7.8% Over/(Under) Prior Year (1,528,264) 1,766,986 505,601 1,159,000 (2,538,701) 495,915 Percent Change From Prior Year (21.7%) 32.0% 6.9% 14.9% (28.3%) 7.7% Other Revenues* 955,222 4,409,312 6,686,515 8,121,671 $6,773,291 $22,547,791 40,111,206 56.2% Total General Fund Revenues $6,481,752 $11,702,828 $14,485,632 $17,079,788 $13,192,707 $29,463,121 $129,045,43522.8% * Accounting methodology change starting FY 2025 results in variances across key revenues. During Quarter 1, prior year revenues are accrued to the prior year and reversed in the new fiscal year. ** The Total General Fund Revenues in Quarter 1 of FY 2026 include one-time bond proceeds of $16.7 million associated with the Certificates of Participation for 400 MBB and Public Saftey Radios.
City of Manhattan Beach
Fiscal Year 2026 General Fund Major Revenue Trends
Year-To-Date Actuals FY 2026
September 30, 2025
$0 $300,000 $600,000 $900,000 $1,200,000 $1,500,000Building Plan Check FeesInterest EarningsParking CitationsBuilding PermitsReal Estate Transfer TaxBusiness License TaxShort Term Rental TOT*Hotel Transient Occupancy Tax*Sales & Use Tax*Local Transaction and Use TaxProperty TaxesSeptember 30, 2025Fiscal Year 2026Fiscal Year 2025General Fund Major Revenue Sources
$3 $4 $5 $6 $7
Percent of Year
25.0%
-
City of Manhattan Beach
Fiscal Year 2026 General Fund Major Revenue Trends
September Year-Over-Year
* Accounting methodology change starting FY 2025 results in variances across key revenues. During Quarter 1, prior year revenues are accrued to the prior year and reversed in the new fiscal year.
$0$750,000$1,500,000$2,250,000$3,000,0002022 2023 2024 2025 2026Sales & Use Tax*$0$250,000$500,000$750,000$1,000,0002022 2023 2024 2025 2026Property Taxes $0$500,000$1,000,000$1,500,000$2,000,000$2,500,0002022 2023 2024 2025 2026Hotel Transient Occupancy Tax (TOT)*$0$250,000$500,000$750,000$1,000,0002022 2023 2024 2025 2026Business License Tax$0$100,000$200,000$300,000$400,0002022 2023 2024 2025 2026Real Estate Transfer Tax$0$150,000$300,000$450,000$600,0002022 2023 2024 2025 2026Building Permits$0$150,000$300,000$450,000$600,0002022 2023 2024 2025 2026Parking Citations$0$150,000$300,000$450,000$600,0002022 2023 2024 2025 2026Interest Earnings$0$250,000$500,000$750,000$1,000,000$1,250,0002022 2023 2024 2025 2026Building Plan Check Fees $0$75,000$150,000$225,000$300,0002022 2023 2024 2025 2026Short Term Rental TOT* $0$100,000$200,000$300,000$400,0002022 2023 2024 2025 2026Local Transaction and Use Tax