Patterson City Council
June 17, 2025

CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2025-26
Proceeds of taxes
Non-proceeds of taxes
Total revenue
Operating Revenue:
100-000-5001 Property Tax - Current Secured 5,222,477 5,222,477 100-000-5002 Property Tax - Current Unsecured 280,190 280,190 100-000-5006 Property Tax - Supplemental 25,000 25,000
100-000-5007 Property Tax - Miscellaneous 919 919
100-000-5010 Real Estate Transfer Tax 110,000 110,000
100-000-5020 Sales & Use Tax 12,524,009 12,524,009
100-000-5021 Sales & Use Tax-PubSaf (Prop172) 87,990 87,990 100-000-5025 Transient Occupancy Tax (TOT) 285,151 285,151 100-000-5030 Franchise Fees 255,000 255,000
100-000-5180 Cannabis Pilot Program 78,639 78,639
Total Taxes 18,869,375 - 18,869,375
100-000-5100 Business License 146,299 146,299
100-000-5102 CASp Program Fee 4,000 4,000
100-000-5150 Building Permit - Residential 376,830 376,830 100-000-5151 Building Permit - Commercial 1,383,923 1,383,923 100-000-5158 Abandoned Prop Registration 80 80
100-000-5160 Plan Check 919,550 919,550
100-000-5170 Encroachment Permit 6,000 6,000
100-000-5190 Other Licenses & Permits 2,250 2,250
Total License & Permits 150,299 2,688,633 2,838,932
100-000-5200 Off-Highway License Fee -
100-000-5202 Motor Vehicle In-lieu 3,373,643 3,373,643
100-000-5206 FHA In-lieu 1,300 1,300
100-000-5208 Homeowner Property Tax Relief 31,500 31,500 100-000-5260 Abandoned Vehicle 12,000 12,000
100-000-5270 COPS - AB 3229 SLESF 175,000 175,000
100-000-5280 State Mandated Cost Reimb 15,000 15,000
100-000-5281 National Recreation Park Grant 180,000 180,000 100-000-5285 Fire District Reimbursement 559,313 559,313 100-000-5298 Prop 68 Grant - State 310,000 310,000
Total Inter-Governmental 3,406,443 1,251,313 4,657,756
U:\Budget\Appropriation-GANN Limit\2025-26\Appropriation FY26_ Calc Exhibit A & B 6/5/20256:02 PM CITY OF PATTERSON Exhibit B
Proceeds of Taxes Calculation
Fiscal Year 2025-26
Proceeds of taxes
Non-proceeds of taxes
Total revenue
100-000-5300 Administration Fee 50,000 50,000
100-000-5305 Return Check Charge 2,500 2,500
100-000-5306 Credit Check Fee 30 30
100-000-5326 Senior Center Reservation Fee 5,000 5,000
100-000-5327 Walnut Grove Facility Fees 1,000 1,000
100-000-5328 Sports Complex Facility Fees 13,000 13,000 100-000-5329 Accident Reports 5,000 5,000
100-000-5365 Weed & Mistletoe Abatement 2,500 2,500
100-000-5380 Fire Inspections 5,000 5,000
100-000-5381 Fire Plan Review 1,000 1,000
100-000-5382 Fire Permits 60,000 60,000
100-000-5383 Fire Other 3,500 3,500
100-000-5384 Charging Station Revenue 1,250 1,250
Total Charges for Services - 149,780 149,780
100-000-5405 Tiny Tots 14,570 14,570
100-000-5415 Contract Programs 15,000 15,000
100-000-5427 Youth Basketball 27,300 27,300
100-000-5420 Youth Action Committee 5,000 5,000
100-000-5429 Youth Volleyball 6,500 6,500
100-000-5430 Youth Soccer 30,600 30,600
100-000-5450 Adult Sports 4,000 4,000
100-000-5455 Community Programs - -
100-000-5460 Farm to Fork Revenue 7,000 7,000
100-000-5473 Youth Commission/Development 600 600
100-000-5472 School Reimbursement Pool Heating - -
100-000-5482 Swim Lessons 40,000 40,000
100-000-5483 Open Swim Fees 34,000 34,000
100-000-5484 Swim Team Revenue 11,500 11,500
100-000-5488 Concession Stand 12,000 12,000
100-000-5489 Day Camp 50,850 50,850
100-000-5490 Recreation Reimb - Training - -
100-000-5493 Teen Programs 1,000 1,000
100-000-5499 Jr. Leader 855 855
Total Recreation - 262,775 262,775
100-000-5500 Fines - Parking 40,000 40,000
100-000-5501 Fines - Traffic/Booking Fees 20,000 20,000 100-000-5502 Fines - Cannabis 6,000 6,000
100-000-5506 Forfeiture - Stored Vehicle 25,000 25,000
100-000-5520 Code Enforcement 5,000 5,000
Total Fines & Forfeitures - 96,000 96,000
100-000-5789 Grading Permit 2,500 2,500
100-000-5790 Miscellaneous Revenue 40,000 40,000
100-000-5792 Miscellaneous Rev- Recreation 4,500 4,500
100-000-5793 CPR/First Aid Revenue 500 500
100-000-5801 Salary Reimbursement - Fire Dept 100,000 100,000 Total Investments/Other - 147,500 147,500
TOTAL REVENUE-FUND 100 22,426,117 4,596,000 27,022,117
Percentage of Total 82.99% 17.01% 100.00%
100-000-5600 Interest Income 364,937 74,790 439,727
22,791,054 4,670,790 27,461,844
U:\Budget\Appropriation-GANN Limit\2025-26\Appropriation FY26_ Calc Exhibit A & B 6/5/20256:02 PM