Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
3.12.040 GRANDSTAND PERMIT APPLICATION TAX
Per Seat 0.86$ (1) 0.88$ (1)
Minimum 55.33$ (1) 56.88$ (1)
3.16.070 TOURNAMENT OF ROSES PROGRAM PERMIT DEPOSIT FEES Fee 120.67$ 120.67$
For each of the cards 0.17$ 0.17$
4.17.050 RESIDENTIAL IMPACT FEE
Number of Bedrooms
Studio 23,113.02$ 23,113.02$
1 24,391.60$ 24,391.60$
2 27,089.84$ 27,089.84$
3 31,152.20$ 31,152.20$
4 37,850.99$ 37,850.99$
5 or more 42,783.22$ 42,783.22$
Per Unit Fee for Affordable Housing pursuant to the Inclusionary Housing Regulations, Skilled Nursing Units, or Student Housing 1,197.74$ 1,197.74$ Studio 16,179.08$ 16,179.08$
1 17,074.11$ 17,074.11$
2 18,962.87$ 18,962.87$
3 21,806.51$ 21,806.51$
4 26,495.68$ 26,495.68$
5 or more 29,948.23$ 29,948.23$
4.19.040 TRAFFIC REDUCTION AND TRANSPORTATION
IMPROVEMENT FEE
New Industrial use per square foot 1.38$ 1.38$
New Office use per square foot 10.14$ 10.14$
New Retail use per square foot 13.48$ 13.48$
Single family (per dwellling unit) 11,141.89$ 11,141.89$ Multi-family (per dwelling unit) 4,314.10$ 4,314.10$
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
Fee Reduction of 30 Percent for Non-Affordable Units if Affordable Housing is Built On-Site
REVISED
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
4.24.020UNDERGROUND SURTAX RATE
First $ 1,000 of monthly bill 4.34% 4.34%
4,000 of monthly bill 3.70% 3.70%
20,000 of monthly bill 2.47% 2.47%
Over 25,000 of monthly bill 1.21% 1.21%
4.32.020CONSTRUCTION TAX
Percentage of value 1.92% 1.92%
4.36.020REAL PROPERTY TRANSFER TAX
For each $500.00 of value 0.55$ (2) 0.55$ (2)
4.44.030TRANSIENT OCCUPANCY TAX
Percentage of rent 12.11% 12.11%
4.48.040ROSE BOWL ADMISSION TAX
Tax 0.09$ (1) 0.09$ (1)
Additional charge per $1.00 0.12$ (1) 0.12$ (1) Maximum 2.12$ (1) 2.17$ (1)
4.52.020SEWER USE RATE
A. 100 cu. ft. - homes served under Ordinance N/A N/A * Maximum per year N/A N/A *
B. 100 cu. ft. - homes not served under OrdinanceN/A N/A * Minimum per month N/A N/A *
C. 100 cu. ft. - all other sources N/A N/A *
D. Single Family Residence
Fixed Charge (monthly) 6.00$ 6.00$ * Volumetric Rate ($/hcf) hcf = hundred cubic feet 0.63$ 0.63 $ (9)* E. Commerical
Fixed Charge (monthly) 6.00$ 6.00$ * Volumetric Rate ($/hcf) hcf = hundred cubic feet 1.21$ 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.
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
4.52.025STORM DRAIN SEWER USE RATE
Per unit of runoff quantity 46.11$ 46.11$
4.53.030SEWER FACILITIES CHARGE
Per gallon charge for sewage discharged per day 8.96$ 8.96$ 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, etc5 gal/seat
Automobile parking 25 gal/1,000 sq ft gross floor area
Bars, cocktail lounges, etc20 gal/seat
Commercial Shops & Stores 100 gal/1,000 sq ft gross floor area % Hospitals (surgical) 500 gal/bed%
Hospitals (convalescent)85 gal/bed
Hotels 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 Stations100 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 Facilities150 gal/1,000 sq ft gross floor area Golf Course 100 gal/1,000 sq ft gross floor area
Mortuaries/Cemeteries100 gal/1,000 sq ft gross floor area Schools:
Elementary or Jr. High10/ gal/student
High Schools 15/ gal/student
Universities or Colleges20/ gal/student
College Dormitories 85/ gal/student
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
4.54.020STREET LIGHT & TRAFFIC SIGNAL TAX
Percentage of charges (first 1,000 KWH exempted) 7.43% 7.43%
UTILITY USER TAXES
4.56.030 TELEPHONE TAX
Percentage of charges 8.28% 8.28%
4.56.040ELECTRICITY TAX
Commercial - percentage of charges 7.67% 7.67%
Residential - percentage of charges 7.67% 7.67%
4.56.050GAS TAX
Commercial - percentage of charges 7.90% 7.90%
Residential - percentage of charges 7.90% 7.90%
4.56.060WATER TAX
Commercial - percentage of charges 7.67% 7.67%
Residential - percentage of charges 7.67% 7.67%
4.56.070VIDEO TAX
Percentage of charges 9.40% 9.40%
4.109.180 LIBRARY SPECIAL TAX
Single family residence or residential unit 47.69 $ 47.69 $ in a residential condominium project
Each residential unit of a multi-unit building 31.31$ 31.31$ which is not a condominium project
Each parcel of non-residential property 349.12$ 349.12$
BUSINESS LICENSE TAXES
5.04.040 BUSINESS LICENSE MAXIMUM TAX
Maximum 77,555.52$ 77,555.52$
5.10.030COMBINATION BUSINESSES TAX
Off-sale alcoholic licenses
Additional per license 1,292.53$ 1,292.53$
5.10.190LICENSE TRANSFER TAX
Per license 53.98$ 53.98$
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.10.210DUPLICATE LICENSE TAX
Fee for duplicate 10.75$ 10.75$
5.16.020GENERAL BUSINESS TAX
License tax 202.93$ (5) 202.93$ (5)
Each employee in excess of one 40.27$ (5) 40.27$ (5)
5.16.025BUSINESS WITH TAKE-OUT SERVICE TAX
Basic tax 404.51$ 404.51$
Each employee in excess of one 80.61$ 80.61$
5.16.030PROFESSIONAL BUSINESS TAX
First professional 538.94$ (5) 538.94$ (5) For additional 268.77$ (5) 268.77$ (5)
Non-professional employee 40.27$ (5) 40.27$ (5)
5.16.040COIN OPERATED MACHINES TAX
A. Vending Machines
1. Annual tax
First $5,000 gross receipts 217.68$ 217.68$ Each additional $1,000 10.69$ 10.69$
2. Per year per machine
$.01 and under 10.69$ 10.69$
.02 to .05 21.54$ 21.54$
.06 to .10 53.98$ 53.98$
.11 OR MORE 108.13$ 108.13$
B. Music and Game Machines
1. Annual Tax
First $5,000 Gross receipts 217.68$ 217.68$
Each additional $1,000 10.69$ 10.69$
2. Per year per machine 216.33$ 216.33$
5.16.050SERVICE BUSINESS TAX
License tax 202.93$ (5) 202.93$ (5)
Each employee in excess of one 40.27$ (5) 40.27$ (5)
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.070NEW YEAR'S DAY RELATED BUSINESS TAX
A. Temporary-food/merchandise
1. Vendor 163.43$ 163.43$
2. Solicitor or peddler 109.47$ 109.47$
B. Grandstand seat surcharge 7.41$ (1) 7.61$ (1)
5.16.090THEATERS TAX
Per seat 2.71$ 2.71$
5.16.100JUNK AND REFUSE COLLECTORS TAX
First four vehicles 542.23$ 542.23$
Each additional vehicle 270.32$ 270.32$
5.16.120RETAIL AND WHOLESALE DELIVERY TAX
Per year 271.67$ 271.67$
5.16.130NEWSPAPERS AND ADVERTISING TAX
License tax 217.68$ 217.68$
Each employee in excess of one 43.22$ 43.22$
5.16.140CHRISTMAS TREES TAX
License tax 217.68$ 217.68$
5.16.150AUCTIONS TAX
Per day 271.71$ 271.71$
5.16.160AUTOMATIC SERVICE MACHINES TAX
A. First $5,000 or less of gross receipts 109.48$ 109.48$ Each $1,000 of gross receipts or fraction
thereof in excess of $5,000 10.69$ 10.69$
B. License tax per year 217.68$ 217.68$
Per machine 21.54$ 21.54$
Each employee in excess of one 43.22$ 43.22$
C. Each machine in another licensed business 21.54$ 21.54$
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.180CONTRACTING & BUILDING TRADES (ANNUAL TAX)
General engineering contractor 1,624.10$ (4)(5) 1,624.10$ (4)(5) General building contractor 1,083.15$ (4)(5) 1,083.15$ (4)(5) Specialty contractor 812.72$ (4)(5) 812.72$ (4)(5) Other building tradesman 812.72$ (4)(5) 812.72$ (4)(5) Six-month license-percentage of annual tax 60.00% 60.00% Three-month license-percentage of annual tax 30.00% 30.00%
5.16.190RENTAL ACCOMMODATIONS TAX
A. Hotel, Roominghouse, etc.
Three rental accommodations 199.57$ 199.57$ Each additional accommodation 21.54$ 21.54$
B. Boarding Homes, Rest Homes, etc.
First person accommodated 190.80$ 190.80$
Each additional person 21.54$ 21.54$
5.16.200CIRCUS OR MENAGERIE TAX
Per day 1,083.15$ 1,083.15$
5.16.210SIDE SHOW TAX
Per day 97.92$ 97.92$
5.16.220ANIMALS TAX
Per day 242.46$ 242.46$
5.16.230CARNIVALS & AMUSEMENT PARK TAX
Per year - up to 5 devices 966.29$ 966.29$
Per each device in excess of 5 241.10$ 241.10$
5.16.240BOXING AND WRESTLING TAX
Three month license 974.94$ 974.94$
Per year 3,833.02$ 3,833.02$
5.16.250MOTION PICTURES & STILL PHOTOGRAPHY TAX
Per day City owned property 1,203.00$ 1,203.00$
Per day Private property 944.48$ 944.48$
10-30 daysNonresidentially zoned property 9,445.24$ 9,445.24$ Still photography 78.99$ 78.99$
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.260OTHER AMUSEMENTS TAX
Admission: Donation only per day 64.29$ 64.29$ $.25 and under per day 64.29$ 64.29$
$.25 to $.50 per day 82.36$ 82.36$
$.51 and over per day 109.48$ 109.48$
5.16.270NON-RESIDENTIAL BUILDINGS TAX
Base fee - Properties under 1,000 sq. ft. 109.33$ 109.33$ Owner occupied 53.97$ 53.97$
Base fee - Properties over 1,000 sq. ft.
First 1,000 sq. ft. 217.35$ 217.35$
Owner occupied 107.96$ 107.96$
Each additional 1,000 sq. ft. 21.54$ 21.54$
5.20.040ADVERTISEMENT FEES TAX
One year 542.23$ 542.23$
Six months 316.74$ 316.74$
Three months 181.57$ 181.57$
One month 73.39$ 73.39$
5.28.060CANNABIS 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%
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.32.090BILLIARD AND POOL ROOMS TAX
Per application 187.21$ 187.21$
Each person named in application 37.16$ 37.16$ Renewal 47.76$ 47.76$
Each additional person not named 37.16$ 37.16$
5.33.060BINGO GAMES APPLICATION FEES
Per application 176.88$ 176.88$
Renewal 176.88$ 176.88$
5.40.080ESCORT BUREAUS APPLICATION
Per application 1,015.54$ 1,015.54$ Renewal 902.86$ 902.86$
5.44.040USE OF PUBLIC WAYS
Application processing fee 464.78$ 464.78$
5.45.060SEXUALLY ORIENTED BUSINESS
A. Per application 466.16$ 466.16$
Per employee 464.78$ 464.78$
B. Per renewal 326.60$ 326.60$
Per employee 325.25$ 325.25$
5.48.110MASSAGE ESTABLISHMENT PERMIT FEES
A. Per application 233.75$ 233.75$
Per employee 93.00$ 93.00$
B. Per renewal 140.73$ 140.73$
Per employee 46.41$ 46.41$
5.56.030LICENSE - PAWNBROKER OR SECONDHAND DEALER
Secondhand Dealer - each establishment
or place of business 29.04$ 29.04$
Pawnbroker - each establishment
or place of business 139.91$ 139.91$
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
5.56.040JUNK DEALER OR COLLECTOR
Application - each establishment
or place of business 278.51$ 278.51$
For number of vehicles used in business:
1 vehicle None None
2 to 4 vehicles 278.51$ 278.51$
5 or more vehicles 139.91$ 139.91$
5.60.070SALES AND CLOSE-OUTS PERMIT FEES
Permit for first 30 days 902.88$ 902.88$
5.60.090SALES AND CLOSE-OUTS PERMIT RENEWALS
Renewal additional 30 days 902.88$ 902.88$
5.68.030UNDERGROUND FACILITIES USE
Per duct ft. per year 0.02$ 0.02$
5.72.220TAXI CAB DRIVERS PERMIT FEES
Permit 47.76$ 47.76$
5.72.230TAXI CAB OWNERS PERMIT FEES
Taxi - per year 542.23$ 542.23$
Six months 316.74$ 316.74$
Per day - New Years Day only 32.83$ 32.83$
Limited owner - per year 46.33$ 46.33$
Temporary 30 days or less 55.37$ 55.37$
6.16.020DOG LICENSE REGULATIONS
Transfer fee 5.00$ (7) 5.00$ (7)
6.16.050DOG LICENSE FEES
Spayed or neutered 19.00$ (7) 19.00$ (7) Not spayed or neutered 79.00$ (6)(7) 79.00$ (6)(7)
6.16.060DOG LICENSE REGULATIONS
Time limit on fee payment 25.00$ (7) 25.00$ (7)
6.16.100DOG LICENSE REGULATIONS
Duplicate license tags 6.00$ (7) 6.00$ (7)
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
6.20.090REGULATIONS FOR KEEPING HORSES
Per year 23.62$ 23.62$
9.36.160NOISE RESTRICTIONS - AMPLIFIED SOUND FEE FOR OPERATION Per day 120.39$ 120.39$
9.48.030FIRE HYDRANT CONNECTION PERMIT REQUIRED
Permit fee 24.37$ 24.37$
12.16.100MOVING BUILDINGS ALONG STREETS - PERMIT, FEES,
AND DEPOSITS
A. Class A permit 16.00$ (3) 16.00$ (3) B. Class B permit 244.36$ 244.36$
C. Class C permit 244.36$ 244.36$
D. Class D permit 390.99$ 390.99$
E. Class E permit 806.51$ 806.51$
12.16.120RELOCATION 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
13.24.060SEWER CONSTRUCTION & MAINTENANCE
CHANGE TO Y OR T
For permission to connect a house sewer to a
public sewer 36.68$ 36.68$
13.24.400SEWER DISCHARGE
Permit to discharge objectionable substance 36.68$ 36.68$
Attachment A
ADOPTED REVISED
FY 2025 FY 2025
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2025
REVISED SCHEDULE OF TAXES, FEES, AND CHARGES
NOTES:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
The City Council took action to round down the fees for dog licensing on June 22, 2020. Revised rates became effective August 1, 2020.
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.
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. - 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.
Per City Council action on July 14, 2014, Dog License Fee for not spayed and not neutered dogs is $60 more than the fee for spayed and neutered dogs.
Rate ($.55 per $500) established by State code. No CPI increase.
Maximum Rate ($16.00) established by State code. No CPI increase.
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.
Reduced Business License Tax ($1.00) only for first year businesses in Pasadena that meet the following eligibility criteria:
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 November 25, 2024. Revised rates became effective February 1, 2025.