CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
ATTACHMENT A
MUNICIPAL CODE SECTION
3.12.040 GRANDSTAND PERMIT APPLICATION TAX
Per Seat
Minimum
$
$
REVISED RECOMMENDED
FY 2024 FY 2025
RATE RATE
0.86 (1)
55.33 (1)
$
$
0.86 (1)
55.33 (1)
3.16.070 TOURNAMENT OF ROSES PROGRAM PERMIT DEPOSIT FEES Fee
For each of the cards
$
$
116.76
0.17 $
$
120.67
0.17 4.17.050 RESIDENTIAL IMPACT FEE
Number of Bedrooms
Studio
1 2
3 4
5 or more
$
$
$
$
$
$
22,362.31
23,599.36
26,209.96
30,140.38
36,621.59
41,393.62
$ 23,113.02
$ 24,391.60
$ 27,089.84
$ 31,152.20
$ 37,850.99
$ 42,783.22
Per Unit Fee for Affordable Housing pursuant to the Inclusionary Housing Regulations, Skilled Nursing Units, or Student Housing $ 1,158.84 $ 1,197.74 Fee Reduction of 30 Percent for Non-Affordable Units if Affordable Housing is Built On-Site
Studio $ 15,653.59 $ 16,179.08
1 $ 16,519.55 $ 17,074.11
2 $ 18,346.96 $ 18,962.87
3 $ 21,098.24 $ 21,806.51
4 $ 25,635.10 $ 26,495.68
5 or more $ 28,975.51 $ 29,948.23
4.19.040 TRAFFIC REDUCTION AND TRANSPORTATION
IMPROVEMENT FEE
New Industrial use per square foot
New Office use per square foot
New Retail use per square foot
Single family (per dwellling unit)
Multi-family (per dwelling unit)
$ 1.34
$ 9.82
$ 13.05
$ 10,780.01
$ 4,173.98
$ 1.38
$ 10.14
$ 13.48
$ 11,141.89
$ 4,314.10
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
4.24.020 UNDERGROUND SURTAX RATE
First $1,000 of monthly bill
4,000 of monthly bill
20,000 of monthly bill
Over 25,000 of monthly bill
REVISED
FY 2024
RATE
4.34%
3.70%
2.47%
1.21%
RECOMMENDED
FY 2025
RATE
4.34%
3.70%
2.47%
1.21%
4.32.020 CONSTRUCTION TAX
Percentage of value1.92%1.92%
4.36.020 REAL PROPERT/ TRANSFER TAX
For each $500.00 of value$0.55 (2) $0.55 (2)
4.44.030 TRANSIENT OCCUPANCY TAX
Percentage of rent12.11%12.11%
4.48.040 ROSE BOWL ADMISSION TAX
Tax
Additional charge per $1.00
Maximum
$
$
$
0.09 (1)
0.12 (1)
2.12 (1)
$
$
$
0.09 (1)
0.12 (1)
2.12 (1)
4.52.020 SEWER USE RATE
A. 100 cu. ft. - homes served under Ordinance
Maximum per year
B. 100 cu. ft. - homes not served under Ordinance
Minimum per month
C. 100 cu. ft.-all other sources
D. Single Family Residence
Fixed Charge (monthly)
Volumetric Rate ($/hct) hcf= hundred cubic feet
E. Commerical
Fixed Charge (monthly)
Volumetric Rate (?/hCf) hcf^ hundred cubic feet
$
$
$
$
$
0.35 188.20
0.46 15.57
0.67 New
New
New
New
$
$
$
$
*
*
N/A
N/A
N/A *
N/A *
N/A *
6.00 *
0.63 (9)*
6.00 *
1.21 (9)*
* Items (A), (B), and (C) are replaced by the new sewer use fees, items (D) and (E), which the City Council approved on May 6, 2024.
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
4.52.025 STORM DRAIN SEWER USE RATE
Per unit of runoff quantity
REVISED
FY 2024
RATE
$44.62
RECOMMENDED
FY 2025
RATE
$ 46.11
4.53.030 SEWER FACILITIES CHARGE
Per gallon charge for sewage discharged per day$8.67$ 8.96 Occupancy
Apartment Building: Bachelor
or Single dwelling units
1 bedroom dwelling units
2 bedroom dwelling units
3 or more dwelling units
Auditoriums, churches, etc
Automobile parking
Bars, cocktail lounges, etc
Commercial Shops & Stores
Hospitals (surgical)
Hospitals (convalescent)
Hotels
Medical Buildings
Motels
Office Buildings
Restaurants, cafeterias, etc
Financial Institutions (banks)
Service Shop, Service Stations
Laundromat
Animal Kennel (shelter)
Nurseries/Greeneries
Warehousing, Open Storage
(storage pace)
Indoor Theatre (movies)
Bowling, Skating Facilities
Golf Course
Mortuaries/Cemeteries
Schools:
Elementary or Jr. High
High Schools
Universities or Colleges
College Dormitories
Average Daily Flow
100 gal/dwelling unit
ISOgal/DU
200gal/DU
250gal/DU
5 gal/seat
25 gal/1,000 sq ft gross floor area
20 gal/seat
100 gal/1,000 sq ft gross floor area %
500 gal/bed%
85 gal/bed
150 gal/room
300 gal/1,000 sq ft gross floor area
ISOgal/unit
200 gal/1,000 sq ft gross floor area
50 gal/seat or 1,000 gal/1,000 sq ft gross floor area
100 gal/1,000 sq ft gross floor area
100 gal/1,000 sq ft gross floor area
4600 gal/1,000 sq ft gross floor area
100 gal/1,000 sq ft gross floor area
25 gal/1,000 sq ft gross floor area
25 gal/1,000 sq ft gross floor area
125 gal/1,000 sq ft gross floor area
150 gal/1,000 sq ft gross floor area
100 gal/1,000 sq ft gross floor area
100 gal/1,000 sq ft gross floor area
10/gal/student
15/gal/student
20/gal/student
85/gal/student
4.54.020 STREET LIGHT & TRAFFIC SIGNAL TAX
Percentage of charges (first 1,000 KWH exempted)7.43%7.43%
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
REVISED RECOMMENDED
FY 2024 FY 2025
RATE RATE
I UTILITY USER TAXES
4.56.030 TELEPHONE TAX
Percentage of charges8.28%8.28%
4.56.040 ELECTRICIT/TAX
Commercial - percentage of charges
Residential - percentage of charges
7.67%
7.67%
7.67%
7.67%
4.56.050 GAS TAX
Commercial - percentage of charges
Residential - percentage of charges
7.90%
7.90%
7.90%
7.90%
4.56.060 WATER TAX
Commercial - percentage of charges
Residential - percentage of charges
7.67%
7.67%
7.67%
7.67%
4.56.070 VIDEO TAX
Percentage of charges9.40%9.40%
4.109.180 LIBRARY SPECIAL TAX
Single family residence or residential unit
in a residential condominium project
Each residential unit of a multi-unit building
which is not a condominium project
Each parcel ofnon-residential property
$ 46.15
$ 30.30
$ 337.79
$
$
$
47.69 31.31
349.12
[BUSINESS LICENSE TAXES
5.04.040 BUSINESS LICENSE MAXIMUM TAX
Maximum$ 75,036.52$ 77,555.52
5.10.030 COMBINATION BUSINESSES TAX
Off-sale alcoholic licenses
Additional per license$ 1,250.55$ 1,292.53
5.10.190 LICENSE TRANSFER TAX
Per license$ 52.23$ 53.98
5.10.210 DUPLICATE LICENSE TAX
Fee for duplicate$ 10.41$ 10.75
CITf OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.16.020 GENERAL BUSINESS TAX
License tax
Each employee in excess of one
$
$
REVISED RECOMMENDED
FY 2024 FY 2025
RATE RATE
196.34 (5)
38.97 (5)
$
$
202.93 (5)
40.27 (5)
5.16.025 BUSINESS WITH TAKE-OUT SERVICE TAX
Basic tax
Each employee in excess of one
$
$
391.38
78.00 $
$
404.51
80.61 5.16.030 PROFESSIONAL BUSINESS TAX
First professional
For additional
Non-professional employee
$
$
$
521.44 (5)
260.05 (5)
38.97 (5)
$
$
$
538.94 (5)
268.77 (5)
40.27 (5)
5.16.040 COIN OPERATED MACHINES TAX
A. Vending Machines
1. Annual tax
First $5,000 gross receipts
Each additional $1,000
2. Per year per machine
$.01 and under
.02 to .05
.06 to .10
.11 OR MORE
$
$
$
$
$
$
210.61
10.35 10.35
20.85 52.23
104.62
$
$
$
$
$
$
217.68
10.69 10.69
21.54 53.98
108.13
B. Music and Game Machines
1.Annual Tax
First $5,000 Gross receipts
Each additional $1,000
2. Per year per machine
$
$
$
210.61
10.35 209.31
$
$
$
217.68
10.69 216.33
5.16.050 SERVICE BUSINESS TAX
License tax
Each employee in excess of one
$
$
196.34 (5)
38.97 (5)
$
$
202.93 (5)
40.27 (5)
5.16.070 NEW YEAR'S DAY RELATED BUSINESS TAX
A. Temporary-food/merchandise
1. Vendor
2. Solicitor or peddler
B. Grandstand seat surcharge
$
$
$
158.13
105.92
7.41(1)
$
$
$
163.43
109.47
7.41(1)
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.16.090 TH EATERS TAX
Per seat$
REVISED RECOMMENDED
FY 2024 FY 2025
RATE RATE
2.63$2.71
5.16.100 JUNK AND REFUSE COLLECTORS TAX
First four vehicles
Each additional vehicle
$
$
524.62
261.54
$
$
542.23
270.32
5.16.120 RETAIL AND WHOLESALE DELIVERY TAX
Per year$262.85$271.67
5.16.130 NEWSPAPERS AND ADVERTISING TAX
License tax
Each employee in excess of one
$ 210.61
$ 41.82
$ 217.68
$ 43.22
5.16.140 CHRISTMAS TREES TAX
License tax$210.61$217.68
5.16.150AUCTIONS TAX
Per day$262.89$271.71
5.16.160 AUTOMATIC SERVICE MACHINES TAX
A. First $5,000 or less of gross receipts
Each $1,000 of gross receipts or fraction
thereof in excess of $5,000
B. License tax per year
Per machine
Each employee in excess of one
C. Each machine in another licensed business
$
$
$
$
$
$
105.93
10.35 210.61
20.85 41.82
20.85 $
$
$
$
$
$
109.48
10.69 217.68
21.54 43.22
21.54 5.16.180 CONTRACTING & BUILDING TRADES (ANNUAL TAX) General engineering contractor
General building contractor
Specialty contractor
Other building tradesman
Six-month license-percentage of annual tax
Three-month license-percentage of annual tax
$ 1,571.35 (4)(5) $ 1,624.10 (4)(5)
$ 1,047.97 (4)(5) $ 1,083.15 (4)(5)
$ 786.33 (4)(5) $ 812.72 (4)(5)
$ 786.33 (4)(5) $ 812.72 (4)(5)
60.00% 60.00%
30.00% 30.00%
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.16.190 RENTAL ACCOMMODATIONS TAX
A. Hotel, Roominghouse, etc.
Three rental accommodations
Each additional accommodation
B. Boarding Homes, Rest Homes, etc.
First person accommodated
Each additional person
$
$
$
$
REVISED
FY 2024
RATE
193.09
20.85 184.61
20.85 RECOMMENDED
FY 2025
RATE
$
$
$
$
199.57
21.54 190.80
21.54 5.16.200 CIRCUS OR MENAGERIE TAX
Per day$ 1,047.97$ 1,083.15
5.16.210 SIDE SHOW TAX
Per day$94.74$97.92
5.16.220 ANIMALS TAX
Per day
5.16.230 CARNIVALS & AMUSEMENT PARK TAX
Per year - up to 5 devices
Per each device in excess of 5
$234.59
$ 934.91
$ 233.27
$242.46
$ 966.29
$ 241.10
5.16.240 BOXING AND WRESTLING TAX
Three month license
Per year
5.16.250 MOTION PICTURES & STILL PHOTOGRAPHY TAX
Per day City owned property
Per day Private property
10-30 days Nonresidentially zoned property
Still photography
$ 943.28
$ 3,708.53
$ 1,163.93
$ 913.81
$ 9,138.46
$ 76.43
$ 974.94
$ 3,833.02
$ 1,203.00
$ 944.48
$ 9,445.24
$ 78.99
5.16.260 OTHER AMUSEMENTS TAX
Admission: Donation only per day
$.25 and under per day
$.25 to $.50 per day
$.51 and over per day
$
$
$
$
62.21 62.21
79.69 105.93
$
$
$
$
64.29 64.29
82.36 109.48
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.16.270 NON-RESIDENTIAL BUILDINGS TAX
Base fee - Properties under 1,000 sq. ft.
Owner occupied
Base fee - Properties over 1,000 sq. ft.
First 1,000 sq. ft.
Owner occupied
Each additional 1,000 sq. ft.
$
$
$
$
$
REVISED
FY 2024
RATE
105.78
52.22 210.30
104.46
20.85 RECOMMENDED
FY 2025
RATE
$
$
$
$
$
109.33
53.97 217.35
107.96
21.54 5.20.040 ADVERTISEMENT FEES TAX
One year
Six months
Three months
One month
$
$
$
$
524.62
306.46
175.68
71.01 $
$
$
$
542.23
316.74
181.57
73.39 5.28.060 CANNABIS BUSINESS TAX (8)
Cultivating
Annual tax per square foot of canopy
Facility that uses exclusively artificial lighting
Facility that uses a combination of natural and
supplemental artficial lighting
Facility that uses no artificial lighting
Space of any nursery
Testing Laboratory
Percentage of Gross Receipts
Retailer
Percentage of Gross Receipts
Distribution
Percentage of Gross Receipts
Manufacturing, Processing, Non-Retail
Percentage of Gross Receipts
$
$
$
$
7.00 4.00
2.00 1.00
1.00%
4.00%
2.00%
2.50%
$
$
$
$
7.00 4.00
2.00 1.00
1.00%
4.00%
2.00%
2.50%
5.32.090 BILLIARD AND POOL ROOMS TAX
Per application
Each person named in application
Renewal
Each additional person not named
$
$
$
$
181.13
35.96 46.21
35.96 $
$
$
$
187.21
37.16 47.76
37.16 5.33.060 BINGO GAMES APPLICATION FEES
Per application
Renewal
$
$
171.14
171.14
$
$
176.88
176.88
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.40.080 ESCORT BUREAUS APPLICATION
Per application
Renewal
5.44.040 USE OF PUBLIC WAYS
Application processing fee
5.45.060 SEXUALLY ORIENTED BUSINESS
A. Per application
Per employee
B. Per renewal
Per employee
5.48.110 MASSAGE ESTABLISHMENT PERMIT FEES
A. Per application
Per employee
B. Per renewal
Per employee
5.56.030 LICENSE - PAWNBROKER OR SECONDHAND DEALER
Secondhand Dealer - each establishment
or place of business
Pawnbroker - each establishment
or place of business
5.56.040 JUNK DEALER OR COLLECTOR
Application - each establishment
or place of business
For number of vehicles used in business:
1 vehicle
2 to 4 vehicles
5 or more vehicles
REVISED
FY 2024
RATE
$
$
$
$
$
$
$
$
$
$
$
$
$
$
982.56
873.54
449.69
451.02
449.69
316.00
314.69
226.16
89.98 136.16
44.91 $ 28.10
$ 135.37
269.47
None
269.47
135.37
RECOMMENDED
FY 2025
RATE
$ 1,015.54
$ 902.86
$ 464.78
$
$
$
$
$
$
$
$
$
$
$
466.16
464.78
326.60
325.25
233.75
93.00 140.73
46.41 $ 29.04
$ 139.91
278.51
None
278.51
139.91
5.60.070 SALES AND CLOSE-OUTS PERMIT FEES
Permit for first 30 days
5.60.090 SALES AND CLOSE-OUTS PERMIT RENEWALS
Renewal additional 30 days
5.68.030 UNDERGROUND FACILITIES USE
Per duct ft. per year
$
$
$
873.56
873.56
0.02 $
$
$
902.88
902.88
0.02
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
5.72.220 TAXI CAB DRIVERS PERMIT FEES
Permit
REVISED RECOMMENDED
FY 2024 FY 2025
RATE RATE
$ 46.21$ 47.76
5.72.230 TAXI CAB OWNERS PERMIT FEES
Taxi - per year
Six months
Per day - New Years Day only
Limited owner - per year
Temporary 30 days or less
$
$
$
$
$
524.62
306.46
31.77 44.83
53.58 $
$
$
$
$
542.23
316.74
32.83 46.33
55.37 6.16.020 DOG LICENSE REGULATIONS
Transfer fee$5.00 (7) $ 5.00 (7)
6.16.050 DOG LICENSE FEES
Spayed or neutered
Not spayed or neutered
$ 19.00 (7) $ 19.00 (7)
$ 79.00 (6)(7) $ 79.00 (6)(7)
6.16.060 DOG LICENSE REGULATIONS
Time limit on fee payment$ 25.00 (7) $ 25.00 (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$ 22.86$ 23.62
9.36.160 NOISE RESTRICTIONS - AMPLIFIED SOUND FEE FOR OPERATION Per day$ 116.48$ 120.39
9.48.030 FIRE HYDRANT CONNECTION PERMIT REQUIRED
Permit fee$ 23.58$ 24.37
12.16.100 MOVING BUILDINGS ALONG STREETS - PERMIT, FEES,
AND DEPOSITS
A. Class A permit
B. Class B permit
C. Class C permit
D. Class D permit
E. Class E permit
$
$
$
$
$
16.00 (3)
236.43
236.43
378.30
780.32
$
$
$
$
$
16.00 (3)
244.36
244.36
390.99
806.51
CITY OF PASADENA
FISCAL YEAR 2025
RECOMMENDED SCHEDULE OF TAXES, FEES, AND CHARGES
MUNICIPAL CODE SECTION
REVISED
FY 2024
RATE
RECOMMENDED
FY 2025
RATE
12.16.120 RELOCATION PERMITS REQUIRED (MOVING BUILDINGS) APPLICATION FEE:
Fora building-minimum
For each dwelling unit, subject to
building minimum
For buildings located outside the city
N/A
N/A
N/A
N/A
N/A
N/A
13.24.060 SEWER CONSTRUCTION & MAINTENANCE
CHANGE TOY OR T
For permission to connect a house sewer to a
public sewer$35.49$36.68
13.24.400 SEWER DISCHARGE
Permit to discharge objectionable substance$35.49$36.68 NOTES:
(1)The City Council took action to increase the rates for Grandstand Permit Application, Rose Bowl Admission Tax, and New Year's Day Related Business Grandstand Seat Surcharge on December 11, 2023. Revised rates became effective February 1, 2024. (2) Rate ($.55 per $500) established by State code. No CPI increase. (3) Maximum Rate ($16.00) established by State code. No CPI 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(ci allows the City Council to adjust cannabis business taxes by resolution or ordinance. Section 5.28.060fD) 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. (9) Volumetric rates are based on water consumption. Single Family Residential water usage will be capped at 26 hundred cubic feet(hcf) of water on a bi-monthly basis. Commerical water usage will be billed at 90% of use.