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CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
3.12.040 GRANDSTAND PERMIT APPLICATION TAX
Per Seat $ 0.78 (1) $ 0.78 (1)
Minimum $ 49.75 (1) $ 49.75 (1)
3.16.070 TOURNAMENT OF ROSES PROGRAM PERMIT DEPOSIT FEES Fee $ 103.45 $ 111.10
For each of the cards $ 0.16 $ 0.17
4.17.050 RESIDENTIAL IMPACT FEE
Number of Bedrooms
Studio $ 19,811.55 $ 21,277.40
1 $ 20,907.50 $ 22,454.44
2 $ 23,220.31 $ 24,938.38
3 $ 26,702.41 $ 28,678.12
4 $ 32,444.34 $ 34,844.89
5 or more $ 36,672.04 $ 39,385.40
Per Unit Fee for Affordable Housing pursuant to the Inclusionary Housing Regulations, Skilled Nursing Units, or Student Housing $ 1,026.66 $ 1,102.62 Fee Reduction of 30 Percent for Non-Affordable Units if Affordable Housing is Built On-Site
Studio $ 13,868.07 $ 14,894.16
1 $ 14,635.24 $ 15,718.10
2 $ 16,254.22 $ 17,456.86
3 $ 18,691.67 $ 20,074.66
4 $ 22,711.03 $ 24,391.41
5 or more $ 25,670.41 $ 27,569.76
4.19.040 TRAFFIC REDUCTION AND TRANSPORTATION
IMPROVEMENT FEE
New Industrial use per square foot $ 1.20 $ 1.28
New Office use per square foot $ 8.71 $ 9.35
New Retail use per square foot $ 11.57 $ 12.42
Single family (per dwellling unit) $ 9,550.39 $ 10,257.02 Multi-family (per dwelling unit) $ 3,697.88 $ 3,971.48
4.24.020 UNDERGROUND SURTAX RATE
First $ 1,000 of monthly bill 4.34% 4.34%
4,000 of monthly bill 3.70% 3.70%
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CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
20,000 of monthly bill 2.47% 2.47%
Over 25,000 of monthly bill 1.21% 1.21%
4.32.020 CONSTRUCTION TAX
Percentage of value 1.92% 1.92%
4.36.020 REAL PROPERTY TRANSFER TAX
For each $500.00 of value $ 0.55 (2) $ 0.55 (2)
4.44.030 TRANSIENT OCCUPANCY TAX
Percentage of rent 12.11% 12.11%
4.48.040 ROSE BOWL ADMISSION TAX
Tax $ 0.08 (1) $ 0.08 (1)
Additional charge per $1.00 0.11 (1) $ 0.11 (1)
Maximum 1.91 (1) $ 1.91 (1)
4.52.020 SEWER USE TAX
A. 100 cu. ft. - homes served under Ordinance $ 0.32 $ 0.34 Maximum per year $ 166.74 $ 179.07
B. 100 cu. ft. - homes not served under Ordinance $ 0.41 $ 0.44 Minimum per month $ 13.80 $ 14.82
c. 100 cu. ft. - all other sources 0.60 0.64
4.52.025 STORM DRAIN SEWER USE TAX
Per unit of runoff quantity $ 39.54 $ 42.46
4.53.030 SEWER FACILITIES CHARGE
Per gallon charge for sewage discharged per day $ 7.69 $ 8.25 Occupancy Average Daily Flow
Apartment Building: Bachelor 100 gal/dwelling unit
or Single dwelling units
1 bedroom dwelling units 150 gal/DU
2 bedroom dwelling units 200 gal/DU
3 or more dwelling units 250 gal/DU
Auditoriums, churches, etc 5 gal/seat
Automobile parking 25 gal/1,000 sq ft gross floor area
Bars, cocktail lounges, etc 20 gal/seat
Commercial Shops & Stores 100 gal/1,000 sq ft gross floor area %
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
Hospitals (surgical) 500 gal/bed%
Hospitals (convalescent) 85 gal/bed
Hotels R 150 gal/room
Medical Buildings 300 gal/1,000 sq ft gross floor area
Motels 150 gal/unit
Office Buildings 200 gal/1,000 sq ft gross floor area
Restaurants, cafeterias, etc 50 gal/seat or 1,000 gal/1,000 sq ft gross floor area Financial Institutions (banks) 100 gal/1,000 sq ft gross floor area Service Shop, Service Stations 100 gal/1,000 sq ft gross floor area Laundromat 4600 gal/1,000 sq ft gross floor area
Animal Kennel (shelter) 100 gal/1,000 sq ft gross floor area Nurseries/Greeneries 25 gal/1,000 sq ft gross floor area Warehousing, Open Storage 25 gal/1,000 sq ft gross floor area (storage pace)
Indoor Theatre (movies) 125 gal/1,000 sq ft gross floor area Bowling, Skating Facilities 150 gal/1,000 sq ft gross floor area Golf Course 100 gal/1,000 sq ft gross floor area
Mortuaries/Cemeteries 100 gal/1,000 sq ft gross floor area Schools:
Elementary or Jr. High 10/gal/student
High Schools 15/ gal/student
Universities or Colleges 20/gal/student
College Dormitories 85/ gal/student
4.54.020 STREET LIGHT & TRAFFIC SIGNAL TAX
Percentage of charges (first 1,000 KWH exempted) 7.43% 7.43%
4.56.030 TELEPHONE TAX
Percentage of charges 8.28% 8.28%
4.56.040 ELECTRICITY TAX
Commercial - percentage of charges 7.67% 7.67%
Residential - percentage of charges 7.67% 7.67%
4.56.050 GAS TAX
Commercial - percentage of charges 7.90% 7.90%
Residential - percentage of charges 7.90% 7.90%
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
4.56.060 WATER TAX
Commercial - percentage of charges 7.67% 7.67%
Residential - percentage of charges 7.67% 7.67%
4.56.070 VIDEO TAX
Percentage of charges 9.40% 9.40%
4.109.180 LIBRARY SPECIAL TAX
Single family residence or residential unit $ 40.90 $ 43.92 in a residential condominium project
Each residential unit of a multi-unit building $ 26.85 $ 28.83 which is not a condominium project
Each parcel of non-residential property $ 299.27 $ 321.41
5.04.040 BUSINESS LICENSE MAXIMUM TAX
Maximum $ 66,477.45 $ 71,396.11
5.10.030 COMBINATION BUSINESSES TAX
Off-sale alcoholic licenses
Additional per license $ 1,107.91 $ 1,189.88
5.10.190 LICENSE TRANSFER TAX
Per license $ 46.28 $ 49.70
5.10.210 DUPLICATE LICENSE TAX
Fee for duplicate $ 9.23 $ 9.91
5.16.020 GENERAL BUSINESS TAX
License tax $ 173.95 (5) $ 186.82 (5)
Each employee in excess of one $ 34.53 (5) $ 37.08 (5)
5.16.025 BUSINESS WITH TAKE-OUT SERVICE TAX
Basic tax $ 346.75 $ 372.40
Each employee in excess of one $ 69.11 $ 74.22
5.16.030 PROFESSIONAL BUSINESS TAX
First professional $ 461.97 (5) $ 496.15 (5)
For additional $ 230.40 (5) $ 247.44 (5)
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
Non-professional employee $ 34.53 (5) $ 37.08 (5)
5.16.040 COIN OPERATED MACHINES TAX
A. Vending Machines
1. Annual tax
First $5,000 gross receipts $ 186.60 $ 200.40
Each additional $1,000 $ 9.18 $ 9.85
2. Per year per machine
$.01 and under $ 9.18 $ 9.85
.02 to .05 $ 18.48 $ 19.84
.06 to 10 $ 46.28 $ 49.70
.11 OR MORE $ 92.70 $ 99.55
B. Music and Game Machines
1. Annual Tax
First $5,000 Gross receipts $ 186.60 $ 200.40
Each additional $1,000 $ 9.18 $ 9.85
2. Per year per machine $ 185.44 $ 199.16
5.16.050 SERVICE BUSINESS TAX
License tax $ 173.95 (5) $ 186.82 (5)
Each employee in excess of one $ 34.53 (5) $ 37.08 (5)
5.16.070 NEW YEAR'S DAY RELATED BUSINESS TAX
A. Temporary-food/merchandise
1. Vendor $ 140.10 $ 150.46
2. Solicitor or peddler $ 93.85 $ 100.79
B. Grandstand seat surcharge $ 6.66 (1) $ 6.66 (1)
5.16.090 THEATERS TAX
Per seat $ 2.34 $ 2.51
5.16.100 JUNK AND REFUSE COLLECTORS TAX
First four vehicles $ 464.79 $ 499.17
Each additional vehicle $ 231.72 $ 248.86
5.16.120 RETAIL AND WHOLESALE DELIVERY TAX
Per year $ 232.87 $ 250.10
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
5.16.130 NEWSPAPERS AND ADVERTISING TAX
License tax $ 186.60 $ 200.40
Each employee in excess of one $ 37.06 $ 39.80
5.16.140 CHRISTMAS TREES TAX
License tax $ 186.60 $ 200.40
5.16.150 AUCTIONS TAX
Per day $ 232.91 $ 250.14
5.16.160 AUTOMATIC SERVICE MACHINES TAX
A. First $5,000 or less of gross receipts $ 93.86 $ 100.80 Each $1,000 of gross receipts or fraction
thereof in excess of $5,000 $ 9.18 $ 9.85
B. License tax per year $ 186.60 $ 200.40
Per machine $ 18.48 $ 19.84
Each employee in excess of one $ 37.06 $ 39.80
C. Each machine in another licensed business $ 18.48 $ 19.84
5.16.180 CONTRACTING & BUILDING TRADES (ANNUAL TAX)
General engineering contractor $ 1,392.12 (4)(5) $ 1,495.12 (4)(5) General building contractor $ 928.44 (4)(5) $ 997.13 (4)(5) Specialty contractor $ 696.65 (4)(5) $ 748.19 (4)(5)
Other building tradesman $ 696.65 (4)(5) $ 748.19 (4)(5) Six-month license-percentage of annual tax 60.00% 60.00% Three-month license-percentage of annual tax 30.00% 30.00%
5.16.190 RENTAL ACCOMMODATIONS TAX
A. Hotel, Roominghouse, etc.
Three rental accommodations $ 171.08 $ 183.73
Each additional accommodation $ 18.48 $ 19.84
B. Boarding Homes, Rest Homes, etc.
First person accommodated $ 163.56 $ 175.66
Each additional person $ 18.48 $ 19.84
5.16.200 CIRCUS OR MENAGERIE TAX
Per day $ 928.44 $ 997.13
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CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
5.16.210 SIDE SHOW TAX
Per day $ 83.94 $ 90.15
5.16.220 ANIMALS TAX
Per day $ 207.84 $ 223.21
5.16.230 CARNIVALS & AMUSEMENT PARK TAX
Per year - up to 5 devices $ 828.28 $ 889.56
Per each device in excess of 5 $ 206.67 $ 221.96
5.16.240 BOXING AND WRESTLING TAX
Three month license $ 835.69 $ 897.52
Per year $ 3,285.52 $ 3,528.61
5.16.250 MOTION PICTURES & STILL PHOTOGRAPHY TAX
Per day City owned property $ 1,031.18 $ 1,107.47
Per day Private property $ 809.58 $ 869.48
10-30 days Nonresidentially zoned property $ 8,096.09 $ 8,695.11 Still photography $ 67.72 $ 72.73
5.16.260 OTHER AMUSEMENTS TAX
Admission: Donation only per day $ 55.13 $ 59.20
$.25 and under per day $ 55.13 $ 59.20
$.25 to $.50 per day $ 70.61 $ 75.83
$.51 and over per day $ 93.86 $ 100.80
5.16.270 NON-RESIDENTIAL BUILDINGS TAX
Base fee - Properties under 1,000 sq. ft. $ 93.72 $ 100.65 Owner occupied $ 46.27 $ 49.69
Base fee - Properties over 1,000 sq. ft.
First 1,000 sq. ft. $ 186.32 $ 200.10
Owner occupied $ 92.56 $ 99.40
Each additional 1,000 sq. ft. $ 18.48 $ 19.84
5.20.040 ADVERTISEMENT FEES TAX
One year $ 464.79 $ 499.17
Six months $ 271.52 $ 291.60
Three months $ 155.65 $ 167.16
One month $ 62.92 $ 67.57
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
5.28.060 CANNABIS BUSINESS TAX (8)
Cultivating
Annual tax per square foot of canopy
Facility that uses exclusively artificial lighting $ 7.00 $ 7.00 Facility that uses a combination of natural and
supplemental artficial lighting $ 4.00 $ 4.00
Facility that uses no artificial lighting $ 2.00 $ 2.00 Space of any nursery $ 1.00 $ 1.00
Testing Laboratory
Percentage of Gross Receipts 1.00% 1.00%
Retailer
Percentage of Gross Receipts 4.00% 4.00%
Distribution
Percentage of Gross Receipts 2.00% 2.00%
Manufacturing, Processing, Non-Retail
Percentage of Gross Receipts 2.50% 2.50%
5.32.090 BILLIARD AND POOL ROOMS TAX
Per application $ 160.48 $ 172.35
Each person named in application $ 31.87 $ 34.22
Renewal $ 40.95 $ 43.97
Each additional person not named $ 31.87 $ 34.22
5.33.060 BINGO GAMES APPLICATION FEES
Per application $ 151.63 $ 162.84
Renewal $ 151.63 $ 162.84
5.40.080 ESCORT BUREAUS APPLICATION
Per application $ 870.50 $ 934.90
Renewal $ 773.90 $ 831.16
5.44.040 USE OF PUBLIC WAYS
Application processing fee $ 398.41 $ 427.88
5.45.060 SEXUALLY ORIENTED BUSINESS
A. Per application $ 399.58 $ 429.14
Per employee $ 398.41 $ 427.88
B. Per renewal $ 279.96 $ 300.67
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
Per employee $ 278.81 $ 299.43
5.48.110 MASSAGE ESTABLISHMENT PERMIT FEES
A. Per application $ 200.37 $ 215.19
Per employee $ 79.73 $ 85.62
B. Per renewal $ 120.64 $ 129.56
Per employee $ 39.80 $ 42.74
5.56.030 LICENSE - PAWNBROKER OR SECONDHAND DEALER
Secondhand Dealer - each establishment
or place of business $ 24.90 $ 26.74
Pawnbroker - each establishment
or place of business $ 119.94 $ 128.81
5.56.040 JUNK DEALER OR COLLECTOR
Application -each establishment
or place of business $ 238.74 $ 256.40
For number of vehicles used in business:
1 vehicle None None
2 to 4 vehicles $ 238.74 $ 256.40
5 or more vehicles $ 119.94 $ 128.81
5.60.070 SALES AND CLOSE-OUTS PERMIT FEES
Permit for first 30 days $ 773.92 $ 831.18
5.60.090 SALES AND CLOSE-OUTS PERMIT RENEWALS
Renewal additional 30 days $ 773.92 $ 831.18
5.68.030 UNDERGROUND FACILITIES USE
Per duct ft. per year $ 0.02 $ 0.02
5.72.220 TAXI CAB DRIVERS PERMIT FEES
Permit $ 40.95 $ 43.97
5.72.230 TAXI CAB OWNERS PERMIT FEES
Taxi - per year $ 464.79 $ 499.17
Six months $ 271.52 $ 291.60
Per day - New Years Day only $ 28.15 $ 30.23
Limited owner - per year $ 39.73 $ 42.66
CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
Temporary 30 days or less $ 47.48 $ 50.99
6.16.020 DOG LICENSE REGULATIONS
Transfer fee $ 5.00 (7) $ 5.00(7)
6.16.050 DOG LICENSE FEES
Spayed or neutered $ 18.00 (7) $ 19.00 (7)
Not spayed or neutered $ 78.00 (6)(7) $ 79.00 (6)(7)
6.16.060 DOG LICENSE REGULATIONS
Time limit on fee payment $ 23.00 (7) $ 24.00(7)
6.16.100 DOG LICENSE REGULATIONS
Duplicate license tags $ 6.00 (7) $ 6.00 (7)
6.20.090 REGULATIONS FOR KEEPING HORSES
Per year $ 20.27 $ 21.76
9.36.160 NOISE RESTRICTIONS - AMPLIFIED SOUND FEE FOR OPERATION Per day $ 103.20 $ 110.83
9.48.030 FIRE HYDRANT CONNECTION PERMIT REQUIRED
Permit fee $ 20.90 $ 22.44
12.16.100 MOVING BUILDINGS ALONG STREETS - PERMIT, FEES,
AND DEPOSITS
A. Class A permit $ 16.00 (3) $ 16.00 (3)
B. Class B permit $ 209.47 $ 224.96
C. Class C permit $ 209.47 $ 224.96
D. Class D permit $ 335.16 $ 359.95
E. Class E permit $ 691.32 $ 742.47
12.16.120 RELOCATION PERMITS REQUIRED (MOVING BUILDINGS) APPLICATION FEE:
For a building - minimum N/A N/A
For each dwelling unit, subject to
building minimum N/A N/A
For buildings located outside the city N/A N/A
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CITY OF PASADENA
FISCAL YEAR 2023
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
REVISED RECOMMENDED
FY 2022 FY 2023
MUNICIPAL CODE SECTION RATE RATE
13.24.060 SEWER CONSTRUCTION & MAINTENANCE
CHANGE TO YOR T
For permission to connect a house sewer to a
public sewer $ 31.45 $ 33.77
13.24.400 SEWER DISCHARGE
Permit to discharge objectionable substance $ 31.45 $ 33.77 NOTES:
(1) The City Council took action to increase the rates for Grandstand Permit Application, Rose Bowl Admission Tax, and New Year's Day Related Business Grandstand Seat Surcharge on December 13, 2021. Revised rates became effective February 1, 2022.
(2) Rate ($.55 per $500) established by State code. No CPI increase. (3) Maximum Rate ($16.00) established by State code. No CPl increase. (4) Per Council action, the fees receive a 60% abatement credit. Staff is still reviewing fees and recommends continuing the 60% abatement credit until the analysis is complete.
(5) Reduced Business License Tax ($1.00) only for first year businesses in Pasadena that meet the following eligibility criteria:
- Be in a Commercial or Industrial zoned area as defined in Chapter 17 of the Pasadena Municipal Code. - Have five or fewer employees.
- Have a 2012 North American Industry Classification System (NAICS) Code in Construction (23), Manufacturing (31-33), Information (51), and Scientific, Technical, and Professional Services (54).
On the renewal anniversary following the first year tax reduction, renewing businesses are required to pay the fully required business license tax established for that fiscal year of tax reinstatement. (6) Per City Council action on July 14, 2014, Dog License Fee for not spayed and not neutered dogs is $60 more than the fee for spayed and neutered dogs.
(7) The City Council took action to round down the fees for dog licensing on June 22, 2020. Revised rates became effective August 1, 2020.
(8) In June 2018, Pasadena voters approved an ordinance adding a new Chapter 5.28 to the Pasadena Municipal Code entitled 'Cannabis Business Tax," to impose a tax on commercial cannabis business activities operating in the City of Pasadena.
Pasadena Municipal Code Section 5.28.060(C) allows the City Council to adjust cannabis business taxes by resolution or ordinance. Section 5.28.060(D) provides the maximum dollar figure (adjusted for Consumer Price Index increases) or percentages that the Council could impose. No adjustment is proposed for the cannabis business taxes reflected in this Schedule.