ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
3.12.040 GRANDSTAND PERMIT APPLICATION TAX
Per Seat 0.88 $ (1) 0.88 $ (1) Minimum 56.88 $ (1) 56.88 $ (1)
3.16.070 TOURNAMENT OF ROSES PROGRAM PERMIT DEPOSIT FEES Fee 124.42 $ 124.42 $
For each of the cards 0.17 $ 0.17 $
4.17.050 RESIDENTIAL IMPACT FEE
Number of Bedrooms
Studio 23,831.69 $ 23,831.69 $
1 25,150.03 $ 25,150.03 $
2 27,932.17 $ 27,932.17 $
3 32,120.84 $ 32,120.84 $
4 39,027.92 $ 39,027.92 $
5 or more 44,113.52 $ 44,113.52 $
Per Unit Fee for Affordable Housing pursuant to the Inclusionary Housing Regulations, Skilled Nursing Units, or Student Housing 1, 234.98$ 1,234.98 $ Studio 16,682.15 $ 16,682.15 $
1 17,605.01 $ 17,605.01 $
2 19,552.50 $ 19,552.50 $
3 22,484.56 $ 22,484.56 $
4 27,319.53 $ 27,319.53 $
5 or more 30,879.44 $ 30,879.44 $
4.19.040 TRAFFIC REDUCTION AND TRANSPORTATION
IMPROVEMENT FEE
New Industrial use per square foot 1.42 $ 1.15 $ New Office use per square foot 10.45 $ 7.57 $ New Retail use per square foot 13.89 $ 11.89 $ New single family residential use (per dwellling unit)
< 2,000 SF 11,488.33 $ 4,474.00 $
2,000 - 2,999 SF 11,488.33 $ 5,202.00 $
3,000 - 3,999 SF 11,488.33 $ 5,358.00 $
≥ 4,000 SF 11,488.33 $ 5,722.00 $
New multi-family residential use (per dwellling unit)
≤ 800 SF 4,448.24 $ 1,705.00 $
801 - 1,600 SF 4,448.24 $ 2,158.00 $
≥ 1,601 SF 4,448.24 $ 2,352.00 $
New accessible dwelling unit use (≥ 901 SF) per dwelling unit New Variable (10) New medical office use per square foot New 20.66
$
New hospital use per square foot New 1.62 $
New lodging use per inhabitable room New 1,437.00 $
New research and development use per square foot New 5.15 $
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
Fee Reduction of 30 Percent for Non-Affordable Units if Affordable Housing is Built On-Site
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
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%
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 0.09 $ (1) 0.09 $ (1)
Additional charge per $1.00 0.12 $ (1) 0.12 $ (1) Maximum 2.17 $ (1) 2.17 $ (1)
4.52.020 SEWER USE RATE
A. Single Family Residence
Fixed Charge (monthly) 6.96 $ 6.96 $
Volumetric Rate ($/hcf)
hcf = hundred cubic feet 0.73$ (9) 0.73 $ (9) B. Commerical
Fixed Charge (monthly) 6.96 $ 6.96 $
Volumetric Rate ($/hcf)
hcf = hundred cubic feet 1.40$ (9) 1.40 $ (9)
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
4.52.025 STORM DRAIN SEWER USE RATE
Per unit of runoff quantity 47.54 $ 47.54 $
4.53.030 SEWER FACILITIES CHARGE
Per gallon charge for sewage discharged per day 9.23 $ 9.23 $ Occupancy Average Daily Flow
Apartment Building: Bachelor 100 gal/dwe lling 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 % 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 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%
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
UTILITY USER TAXES
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%
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 49.17 $ 49.17 $ in a residential condominium project
Each residential unit of a multi-unit building 32.28 $ 32.28 $ which is not a condominium project
Each parcel of non-residential property 359.97 $ 359.97 $
BUSINESS LICENSE TAXES
5.04.040 BUSINESS LICENSE MAXIMUM TAX
Maximum 79,967.03 $ 79,967.03 $
5.10.030 COMBINATION BUSINESSES TAX
Off-sale alcoholic licenses
Additional per license 1,332.71 $ 1,332.71 $
5.10.190 LICENSE TRANSFER TAX
Per license 55.65 $ 55.65 $
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.10.210 DUPLICATE LICENSE TAX
Fee for duplicate 11.08 $ 11.08 $
5.16.020 GENERAL BUSINESS TAX
License tax 209.23 $ (5) 209.23 $ (5)
Each employee in excess of one 41.52 $ (5) 41.52 $ (5)
5.16.025 BUSINESS WITH TAKE-OUT SERVICE TAX
Basic tax 417.08 $ 417.08 $
Each employee in excess of one 83.11 $ 83.11 $
5.16.030 PROFESSIONAL BUSINESS TAX
First professional 555.69 $ (5) 555.69 $ (5) For additional 277.12 $ (5) 277.12 $ (5) Non-professional employee 41.52 $ (5) 41.52 $ (5)
5.16.040 COIN OPERATED MACHINES TAX
A. Vending Machines
1. Annual tax
First $5,000 gross receipts 224.44 $ 224.44 $ Each additional $1,000 11.02 $ 11.02 $
2. Per year per machine
$.01 and under 11.02 $ 11.02 $
.02 to .05 22.20 $ 22.20 $
.06 to .10 55.65 $ 55.65 $
.11 OR MORE 111.49 $ 111.49 $
B. Music and Game Machines
1. Annual Tax
First $5,000 Gross receipts 224.44 $ 224.44 $
Each additional $1,000 11.02 $ 11.02 $
2. Per year per machine 223.05 $ 223.05 $
5.16.050 SERVICE BUSINESS TAX
License tax 209.23 $ (5) 209.23 $ (5)
Each employee in excess of one 41.52 $ (5) 41.52 $ (5)
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.070 NEW YEAR'S DAY RELATED BUSINESS TAX
A. Temporary-food/merchandise
1. Vendor 168.51 $ 168.51 $
2. Solicitor or peddler 112.87 $ 112.87 $
B. Grandstand seat surcharge 7.61 $ (1) 7.61 $ (1)
5.16.090 THEATERS TAX
Per seat 2.79 $ 2.79 $
5.16.100 JUNK AND REFUSE COLLECTORS TAX
First four vehicles 559.09 $ 559.09 $
Each additional vehicle 278.72 $ 278.72 $
5.16.120 RETAIL AND WHOLESALE DELIVERY TAX
Per year 280.11 $ 280.11 $
5.16.130 NEWSPAPERS AND ADVERTISING TAX
License tax 224.44 $ 224.44 $
Each employee in excess of one 44.56 $ 44.56 $
5.16.140 CHRISTMAS TREES TAX
License tax 224.44 $ 224.44 $
5.16.150 AUCTIONS TAX
Per day 280.15 $ 280.15 $
5.16.160 AUTOMATIC SERVICE MACHINES TAX
A. First $5,000 or less of gross receipts 112.88 $ 112.88 $ Each $1,000 of gross receipts or fraction
thereof in excess of $5,000 11.02 $ 11.02 $
B. License tax per year 224.44 $ 224.44 $
Per machine 22.20 $ 22.20 $
Each employee in excess of one 44.56 $ 44.56 $ C. Each machine in another licensed business 22.20 $ 22.20 $ Page 6 of 12
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.180 CONTRACTING & BUILDING TRADES (ANNUAL TAX)
General engineering contractor 1,674.59 $ (4)(5) 1,674.59 $ (4)(5) General building contractor 1,116.82 $ (4)(5) 1,116.82 $ (4)(5) Specialty contractor 837.99 $ (4)(5) 837.99 $ (4)(5) Other building tradesman 837.99 $ (4)(5) 837.99 $ (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 205.77 $ 205.77 $ Each additional accommodation 22.20 $ 22.20 $ B. Boarding Homes, Rest Homes, etc.
First person accommodated 196.73 $ 196.73 $
Each additional person 22.20 $ 22.20 $
5.16.200 CIRCUS OR MENAGERIE TAX
Per day 1,116.82 $ 1,116.82 $
5.16.210 SIDE SHOW TAX
Per day 100.96 $ 100.96 $
5.16.220 ANIMALS TAX
Per day 249.99 $ 249.99 $
5.16.230 CARNIVALS & AMUSEMENT PARK TAX
Per year - up to 5 devices 996.33 $ 996.33 $
Per each device in excess of 5 248.59 $ 248.59 $
5.16.240 BOXING AND WRESTLING TAX
Three month license 1,005.25 $ 1,005.25 $
Per year 3,952.20 $ 3,952.20 $
5.16.250 MOTION PICTURES & STILL PHOTOGRAPHY TAX
Per day City owned property 1,240.40 $ 1,240.40 $
Per day Private property 973.84 $ 973.84 $
10-30 days Nonresidentially zoned property 9,738.93 $ 9,738.93 $ Still photography 81.44 $ 81.44 $
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.16.260 OTHER AMUSEMENTS TAX
Admission: Donation only per day 66.28 $ 66.28 $ $.25 and under per day 66.28 $ 66.28 $
$.25 to $.50 per day 84.92 $ 84.92 $
$.51 and over per day 112.88 $ 112.88 $
5.16.270 NON-RESIDENTIAL BUILDINGS TAX
Base fee - Properties under 1,000 sq. ft. 112.72 $ 112.72 $ Owner occupied 55.64 $ 55.64 $
Base fee - Properties over 1,000 sq. ft.
First 1,000 sq. ft. 224.10 $ 224.10 $
Owner occupied 111.31 $ 111.31 $
Each additional 1,000 sq. ft. 22.20 $ 22.20 $
5.20.040 ADVERTISEMENT FEES TAX
One year 559.09 $ 559.09 $
Six months 326.58 $ 326.58 $
Three months 187.21 $ 187.21 $
One month 75.67 $ 75.67 $
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%
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.32.090 BILLIARD AND POOL ROOMS TAX
Per application 193.03 $ 193.03 $
Each person named in application 38.31 $ 38.31 $ Renewal 49.24 $ 49.24 $
Each additional person not named 38.31 $ 38.31 $
5.33.060 BINGO GAMES APPLICATION FEES
Per application 182.37 $ 182.37 $
Renewal 182.37 $ 182.37 $
5.40.080 ESCORT BUREAUS APPLICATION
Per application 1,047.11 $ 1,047.11 $ Renewal 930.93 $ 930.93 $
5.44.040 USE OF PUBLIC WAYS
Application processing fee 479.23 $ 479.23 $
5.45.060 SEXUALLY ORIENTED BUSINESS
A. Per application 480.65 $ 480.65 $
Per employee 479.23 $ 479.23 $
B. Per renewal 336.75 $ 336.75 $
Per employee 335.36 $ 335.36 $
5.48.110 MASSAGE ESTABLISHMENT PERMIT FEES
A. Per application 241.01 $ 241.01 $
Per employee 95.89 $ 95.89 $
B. Per renewal 145.10 $ 145.10 $
Per employee 47.85 $ 47.85 $
5.56.030 LICENSE - PAWNBROKER OR SECONDHAND DEALER
Secondhand Dealer - each establishment
or place of business 29.94 $ 29.94 $
Pawnbroker - each establishment
or place of business 144.26 $ 144.26 $
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
5.56.040 JUNK DEALER OR COLLECTOR
Application - each establishment
or place of business 287.16 $ 287.16 $
For number of vehicles used in business:
1 vehicle None None
2 to 4 vehicles 287.16 $ 287.16 $
5 or more vehicles 144.26 $ 144.26 $
5.60.070 SALES AND CLOSE-OUTS PERMIT FEES
Permit for first 30 days 930.95 $ 930.95 $
5.60.090 SALES AND CLOSE-OUTS PERMIT RENEWALS
Renewal additional 30 days 930.95 $ 930.95 $
5.68.030 UNDERGROUND FACILITIES USE
Per duct ft. per year 0.02 $ 0.02 $
5.72.220 TAXI CAB DRIVERS PERMIT FEES
Permit 49.24 $ 49.24 $
5.72.230 TAXI CAB OWNERS PERMIT FEES
Taxi - per year 559.09 $ 559.09 $
Six months 326.58 $ 326.58 $
Per day - New Years Day only 33.85 $ 33.85 $ Limited owner - per year 47.77 $ 47.77 $
Temporary 30 days or less 57.09 $ 57.09 $
6.16.020 DOG LICENSE REGULATIONS
Transfer fee 5.00 $ (7) 5.00 $ (7)
6.16.050 DOG LICENSE FEES
Spayed or neutered 19.00 $ (7) 19.00 $ (7) Not spayed or neutered 79.00 $ (6)(7) 79.00 $ (6)(7)
6.16.060 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)
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
6.20.090 REGULATIONS FOR KEEPING HORSES
Per year 24.35 $ 24.35 $
9.36.160 NOISE RESTRICTIONS - AMPLIFIED SOUND FEE FOR OPERATION Per day 124.13 $ 124.13 $
9.48.030 FIRE HYDRANT CONNECTION PERMIT REQUIRED
Permit fee 25.12 $ 25.12 $
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 251.95 $ 251.95 $
C. Class C permit 251.95 $ 251.95 $
D. Class D permit 403.14 $ 403.14 $
E. Class E permit 831.58 $ 831.58 $
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
13.24.060 SEWER CONSTRUCTION & MAINTENANCE
CHANGE TO Y OR T
For permission to connect a house sewer to a
public sewer 37.82 $ 37.82 $
13.24.400 SEWER DISCHARGE
Permit to discharge objectionable substance 37.82 $ 37.82 $
ADOPTED REVISED
FY 2026 FY 2026
MUNICIPAL CODE SECTION RATE RATE
CITY OF PASADENA
FISCAL YEAR 2026
SCHEDULE OF TAXES, FEES, AND CHARGES
NOTES:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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 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. - 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 $60 more than the fee for spayed and neutered dogs.
The proposed fee for the accessible dwelling unit (ADU) is noted as “Variable” because, for ADU's that are greater than 900 sq ft., the fee needs to be proportional to the size of the main dwelling on the parcel. (Fee for unit based on size of unit) x (ADU si ze / main dwelling size). ADUs that are 900 square feet or less are exempt from paying the fee.
The City Council took action to increase the rates for Grandstand Permit Application, Rose Bowl Admission Tax, and New Year's Day Related Business Grandstand Seat Surcharge on November 25, 2024. Revised rates became effective February 1, 2025.
Rate ($.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.
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.