Finance and Management Committee
April 21, 2026
AGENDA REPORT
TO: Jestin D. Johnson FROM: Bradley T. Johnson
City Administrator Finance Director
SUBJECT: Informational Report On Special
Revenue Collection Project
DATE: April 8, 2026
City Administrator Approval Date:
RECOMMENDATION
Staff Recommends That The City Council Receive An Informational Report From The City Administrator Or Their Designee On The Special Revenue Collection Project, Including Hiring And Activating The Work To Bring In Additional Revenue From Non-Filed Businesses.
EXECUTIVE SUMMARY
On March 15, 2025, Councilmembers Ramachandran and Kaplan requested an informational report from the City Administrator or their designee on the Special Revenue Collection Project, including efforts related to hiring and implementing work aimed at generating additional revenue from non-filed businesses.
On November 18, 2025, an oral report was presented to the Finance Committee outlining the status of the Special Revenue Collection Project. This update included progress on hiring the annuitant, efforts to collect delinquent business taxes, outreach to the community on business tax requirements, and initiatives to generate additional revenue.
During the same committee meeting on November 18, 2026, Councilmembers Ramachandran and Brown requested a written informational report providing statistical data to measure the effectiveness of the Revenue Management Bureau’s efforts.
This informational report is provided in response to that request and summarizes the data, outcomes, and impact of the Revenue Management Bureau’s work under the Special Revenue Collection Project for the Collection of Delinquent Business Tax and Business Tax outreach and education
BACKGROUND / LEGISLATIVE HISTORY
On March 13, 2025, Former Councilmember Kaplan and Councilmember Ramachandran formally requested a comprehensive report detailing the status of staff recruitment efforts and the initiatives undertaken to recover outstanding business tax revenue, including the identification and collection of revenue from non-filing businesses. On April 9, 2025, the items were moved to be presented at the Finance Committee Meeting on November 18, 2025.
Jestin Johnson (Apr 15, 2026 21:12:10 PDT)
Apr 15, 2026
Jestin D. Johnson, City Administrator
Subject: Informational Report On Special Revenue Collection Project Date: April 8, 2026 Page 2
Finance and Management Committee
April 21, 2026
On November 18, 2025, Councilmembers Ramachandran and Brown requested a written informational report providing statistical data to measure the effectiveness of the Revenue Management Bureau’s efforts.
ANALYSIS AND POLICY ALTERNATIVES
Collection of Delinquent Business Tax Accounts:
Between September 2025 and November 2025, the Revenue Management Bureau issued 7,082 delinquency notices, 4,164 non-property accounts, and 2,918 property accounts.
Of the property accounts, 2,269 accounts were submitted for council approval on January 20, 2026, to place liens on affected property owners for delinquent business tax.
Table 1: January 2026 Lien Values
Property Use Number of
Accounts
Total Value of Liens
Multi Residential, 2-4 Units & Mobile Homes 883 $1,441,551.49 Single Family Residential 971 $1,094,725.96
Commercial 170 $896,445.73
Multi Residential, 5 or More Units 152 $1,607,307.43
Industrial 61 $346,949.48
Improved Commercial 8x Series 32 $196,544.01
Total 2269 $5,583,524.10
The non-property delinquent accounts were rolled into the 2026 Business Tax renewal period that began on December 10, 2025. The results of these delinquencies are still pending as of the date of this report.
Outreach and Education
In January 2026, the Revenue Management Bureau engaged with Outfront Media to launch a series of digital and stationary billboards throughout the city. This campaign was designed to inform the public about the business tax renewal season, promote the availability of multiple payment plans, and educate landlords about their business tax obligations. The billboard initiative served as a broad outreach effort to raise awareness, encourage timely compliance, and help taxpayers understand their responsibilities under the Oakland business tax ordinance.
In March 2026, the Revenue Management Bureau mailed 75,000 informational postcards to property owners, including commercial, residential, and industrial properties, who were not registered in the City’s business tax database. The purpose of this outreach was to inform unregistered property owners of their obligation to register and pay the Oakland business tax and to encourage voluntary compliance before formal delinquency notifications and enforcement actions.
Jestin D. Johnson, City Administrator
Subject: Informational Report On Special Revenue Collection Project Date: April 8, 2026 Page 3
Finance and Management Committee
April 21, 2026
Preliminary results from these actions show a significant increase in rental applications for business tax during the first quarter of fiscal year 2025–2026. A total of 900 new applications were received, which is double the volume submitted during the same period in fiscal year 2024–2025 and nearly triple the number received in fiscal year 2023–2024. This sharp growth reflects the impact of the enhanced outreach and compliance efforts implemented by the Revenue Management Bureau.
Table 2: Rental Applications
Month FY 2023-24 FY 2024-25 FY 2025-26 YTD
Jan 63 101 221
Feb 96 194 331
Mar 129 136 348
Totals 288 431 900
RELATED PLANNING EFFORTS
This informational report supports the Fiscal Year 2026-30 Oakland Roadmap to Fiscal Health. Specifically, Strategic Priority 9: maximize collection of existing revenue sources by timely completing the Business Tax Delinquency Process in a timely manner while providing outreach and education to stakeholders regarding the application of Business Tax to their operations.
FISCAL IMPACT
This item is for informational purposes only and does not have a direct fiscal impact or cost.
PUBLIC OUTREACH / INTEREST
No outreach was deemed necessary for this informational report beyond the standard City Council agenda noticing procedures.
COORDINATION
This report was prepared in coordination with the Finance Department and the City Administrator’s Office.
RACE AND EQUITY
Staff did not complete a Racial Equity Impact Analysis for the informational report. Going forward, the following data will be tracked to measure the short- and long-term impacts of this informational report: race, gender, and council district.
Jestin D. Johnson, City Administrator
Subject: Informational Report On Special Revenue Collection Project Date: April 8, 2026 Page 4
Finance and Management Committee
April 21, 2026
ACTION REQUESTED OF THE CITY COUNCIL
Staff Recommends That The City Council Receive An Informational Report From The City Administrator Or Their Designee On The Special Revenue Collection Project, Including Hiring And Activating The Work To Bring In Additional Revenue From Non-Filed Businesses.
For questions regarding this report, please contact Nicole Welch, Revenue & Tax Administrator, at (510) 238-7025.
Respectfully submitted,
BRADLEY JOHNSON
Director of Finance, Finance Department
Prepared by:
Nicole Welch, Revenue & Tax Administrator
Revenue Management Bureau