Fiscal Year Homeowners Secured Roll Nonunitary Unsecured Total Direct Market Value of Market Exemptions Gross Value Utilities Roll TOTAL Tax Rate (Note 1) Value 2012-13 $ 41,572,300 $ 5,963,182,500 $ 5,382,272 $ 279,203,900 $ 1.00% 6,261,931,900 6,261,931,900 $ 100% 2013-14 41,327,300 6,152,693,400 5,300,173 295,626,200 6,467,600,400 1.00% 6,467,600,400 100% 2014-15 41,185,200 6,512,370,260 5,032,204 297,325,321 6,814,727,785 1.00% 6,814,727,785 100% 2015-16 41,518,400 6,965,233,454 4,883,115 305,427,553 7,275,544,122 1.00% 7,275,544,122 100% 2016-17 42,109,709 7,393,890,993 5,269,573 303,122,262 7,702,282,828 1.00% 7,702,282,828 100% 2017-18 42,702,377 7,844,131,236 4,369,188 331,183,030 8,179,683,454 1.00% 8,179,683,454 100% 2018-19 43,352,906 8,688,541,007 4,231,993 359,588,899 9,052,361,899 1.00% 9,052,361,899 100% 2019-20 43,335,854 9,156,811,458 3,990,145 360,372,662 9,521,174,265 1.00% 9,521,174,265 100% 2020-21 43,445,185 9,872,892,242 4,194,503 371,969,399 1.00% 10,249,056,144 10,249,056,144 100% 2021-22 43,644,354 10,449,275,830 4,154,621 369,153,263 1.00% 10,822,583,714 10,822,583,714 100% Notes: 1. Valuations are established by the County Assessor of the County of San Luis Obispo, except for property owned by private utility companies, which is valued by the State of California. The City assumes that Market Values are equal to total Assessed Valuation.2. For comparison purposes, gross assessed valuations include homeowners' exemptions. Although these exemptions reduce property tax collections, the revenue loss is reimbursed by the State of California. As such, gross assessed valuation is the revenue base used in establishing property tax-related revenues.
Source: HdL, Coren & Cone ACFR 2021-22 report - 2021/22 Roll Summary table.
Gross Assessed Valuation (Notes 1 and 2)
Schedule 7
City of San Luis Obispo, California
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
174
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Proposition 13 maximum tax rate (Note 2) 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 Voter approved indebtedness: State Water Bond 0.00400 0.00400 0.00400 0.00374 0.00400 0.00400 0.00400 0.00400 0.00400 0.00400 Cuesta Community College 2014 A & A1 0.01925 0.01925 0.01925 0.01925 0.01925 0.01925 0.01925 San Luis Coastal Usd 2014 Series A & B 0.04900 0.04900 0.04900 0.04900 0.04900 0.03900 0.03900 Total (Notes 1 and 3) 1.00400 1.00400 1.00400 1.07199 1.07225 1.07225 1.07225 1.07225 1.06225 1.06225 Notes:1. Property tax rates are levied per $100 of assessed valuation. The tax rate information provided is for Tax Rate Area 003-000, which is the largest tax rate area in the City.2. The passage of Proposition 13 on June 6, 1978 established a maximum County-wide levy for general revenue purposes of 1% of market value. Voter-approved tax rates for the retirement of long-term liabilities were excluded from this limit.3. It is not possible to identify tax rates for individual agencies however, the following is a summary of derived property tax allocations within Tax Rate Area 003-000 for Fiscal Year 2020-21Source: HdL, Coren & Cone ACFR 2021-22 report - Direct & Overlapping Property Tax Rates table Base ERAF Net
Rate Allocation Apportionment
San Luis Coastal Unified School District 36.10 0.00 36.10 San Luis Obispo County - General Fund 30.32 (8.08) 22.24 City of San Luis Obispo 18.36 * (3.48) 14.88
San Luis Obispo Community College District 6.42 0.00 6.42 County School Services 3.81 0.00 3.81City/County Library 1.98 (0.32) 1.66Port San Luis Harbor 1.63 (0.44) 1.19 Other Agencies 1.38 (0.32) 1.06
Education Revenue Augmentation Fund (ERAF) 0.00 12.64 12.64 Total 100% 0% 100%
*The County further adjusts the 18.4% base rate for revenue shifts to school districts as directed by the State as part of their cuts to local agencies, resulting in an effective rate for the City of approximately 14.9%. Source: HdL, Coren & Cone ACFR 2021-22 report - Property Tax Dollar Breakdown, San Luis Obispo County Assessor 2021-22 Post ERAF TRA Allocation Factors Schedule 8
City of San Luis Obispo, California
Property Tax Rates
Last Ten Fiscal Years
175
Number of Secured Percent of Total Number of Secured Percent of Total Owner Parcels Assessed Value Rank City Assessed Value Parcels Assessed Value Rank City Assessed Value Jamestown Premier San Luis Obispo Retail 10 $ 114,335,307 1 1.13% 6 $ 39,034,594 4 0.65% CAP VIII - Mustang Village LLC 5 98,067,585 2 0.97%Sierra Vista Hospital Inc. 8 84,245,815 3 0.83% 7 74,813,684 1 1.25%Charles Pasquini Jr Trust Et Al 8 71,913,177 4 0.71% 9 58,431,143 2 0.98%San Luis Obispo Promenade DE LLC 10 71,033,371 5 0.70%Irish Hills Plaza East LLC 6 52,170,496 6 0.51% Hotel San Luis Obispo LLC 1 36,793,953 7 0.36%
Costco Wholesale Corporation 1 37,514,208 8 0.37% 1 32,579,819 7 0.55%Avila Ranch Developers 2 34,121,707 9 0.34%BRE Atlas Property Owner LLC 1 34,078,042 10 0.34% CSHV Mustang Village LLC 3 50,915,983 3 0.85%
Irish Hills Plaza West LLC 6 38,981,753 5 0.65%
JM Wilson Promenade Properties II LLC 10 32,700,000 6 0.55%Target Corporation 1 25,963,966 8 0.43% Mustang-UCAL LLC 1 25,883,874 9 0.43%
Marigold Center LLC 9 25,647,889 10 0.43%
Total 52 $ 634,273,661 6.26% 53 $ 404,952,705 6.77%
Source: HdL, Coren & Cone ACFR 2021-22 and 2012-13 reports - Top Ten Property Taxpayers table.
Schedule 9
City of San Luis Obispo, California
Principal Property Tax Payers
Current Year and Nine Years Ago
2021-22 2012-13
176
Total Secured Current Year Percent
Fiscal Tax Levy Current Year Percent Delinquencies Delinquent Year (Notes 1 and 2) Collections Collected (Note 3) (Note 3) 2011-12 $ 8,269,300 $ 8,269,300 100% 0 0
2012-13 8,151,000 8,151,000 100% 0 0
2013-14 8,601,630 8,601,630 100% 0 0
2014-15 9,097,280 9,097,280 100% 0 0
2015-16 9,707,340 9,707,340 100% 0 0
2016-17 10,250,205 10,250,205 100% 0 02017-18 10,868,920 10,868,920 100% 0 02018-19 11,648,706 11,648,706 100% 0 02019-20 12,180,662 12,180,662 100% 0 02020-21 12,957,910 12,957,910 100% 0 02021-22 13,628,729 13,628,729 100% 0 0 Notes:1. The secured property tax roll is composed of ad valorem taxes as well as special assessments, and is calculated by the San Luis Obispo County Auditor-Controller. The San Luis Obispo County Tax Collector is responsible for all property tax roll collections within the City of San Luis Obispo. The amount reported is before the SB2557 County administrative fees of approximately 3% of total property tax revenues.2. The secured levy does not include supplemental assessments, unsecured tax revenues, or prior year adjustments, which can be significant. For example, in 2012-13 revenue to the City from supplemental assessments was $99,500 and $215,100 from unsecured. A one-time refund was received from the County Auditor-Controller, refunding $632,800 representing prior overcharges for the SB2557 fee. Property tax revenues totaled $8,740,762.
3. The City has elected the Teeter Plan method of property tax collection, whereby the County remits 100% of taxes levied and pursues collection and retains any delinquent taxes and related penalties and interest.Source: San Luis Obispo County Auditor-Controller - 2021-22 Property Tax Estimates and Delinquencies Report Schedule 10
City of San Luis Obispo, California
Secured Property Tax Roll Levies and Collections
Last Ten Fiscal Years
177
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Sales In Thousands of DollarsApparel stores 71,723 $ 73,170$ 73,241$ 75,037$ 72,522$ 74,300$ 72,735$ 71,058$ 50,586$ $ 73,407 General merchandise stores 171,667 173,940 179,551 182,530 179,478 182,184 179,353 181,492 173,776 203,468Food and drug stores 39,704 40,638 41,985 43,799 43,473 46,065 47,138 48,805 49,999 49,169Eating & drinking palces 142,844 147,953 159,828 172,341 178,362 184,366 184,909 188,430 138,499 198,831 Building materials & farm tools 111,633 126,123 133,143 140,258 142,370 159,569 162,295 163,186 165,484 179,518Auto dealers & supplies 227,510 269,602 287,880 304,905 306,812 319,977 323,272 322,174 325,247 403,977Service stations 107,588 103,094 101,510 88,116 78,033 83,481 94,320 95,367 67,374 99,609Other retail stores 263,571 262,668 267,764 277,591 282,844 278,792 279,760 263,986 243,728 302,445 Total retail stores 1,136,240 1,197,188 1,244,902 1,284,577 1,283,894 1,328,734 1,343,782 1,334,498 1,214,693 1,510,424 All other outlets 278,271 293,532 311,225 359,242 363,023 372,575 431,884 421,068 513,322 653,595 Total 1,414,511 1,490,720 1,556,127 1,643,819 1,646,917 1,701,309 1,775,666 1,755,566 1,728,015 2,164,019 Source: HdL, Coren & Cone ACFR 2021-22 report - Taxable Sales by Category table Schedule 11
City of San Luis Obispo, California
Schedule of Taxable Sales and Permits by Category
Last Ten Calendar Years
178
Effective End State Local City LRM Combined
Date Date Jurisdiction Transportation Fund Rate (Note 4 & 6) Rate 8/1/1933 6/30/1935 (Note 2) 2.50% 2.50%
7/1/1935 6/30/1943 3.00% 3.00%
7/1/1943 6/30/1949 2.50% 2.50%
7/1/1949 12/31/1961 3.00% 3.00%
1/1/1962 7/31/1967 3.00% 1.00% 4.00%
8/1/1967 6/30/1972 4.00% 1.00% 5.00%
7/1/1972 6/30/1973 3.75% 0.25% 1.00% 5.00%
7/1/1973 9/30/1973 4.75% 0.25% 1.00% 6.00%
10/1/1973 3/31/1974 3.75% 0.25% 1.00% 5.00%
4/1/1974 11/30/1989 4.75% 0.25% 1.00% 6.00%
12/1/1989 12/31/1990 5.00% 0.25% 1.00% 6.25%
1/1/1991 7/14/1991 4.75% 0.25% 1.00% 6.00%
7/15/1991 12/31/2000 6.00% 0.25% 1.00% 7.25%
1/1/2001 12/31/2001 5.75% 0.25% 1.00% 7.00%
1/1/2002 6/30/2004 6.00% 0.25% 1.00% 7.25%
7/1/2004 3/31/2007 (Note 3) 6.25% 0.25% 0.75% (Note 3) 7.25% 4/1/2007 3/31/2009 6.25% 0.25% 0.75% 0.50% 7.75%
4/1/2009 6/30/2011 7.25% 0.25% 0.75% 0.50% 8.75%
7/1/2011 12/31/2012 6.25% 0.25% 0.75% 0.50% 7.75%
1/1/2013 12/31/2016 6.50% 0.25% 0.75% (Note 5) 0.50% 8.00% 1/1/2017 3/31/2021 6.00% 0.25% 1.00% 0.50% 7.75%
4/1/2021 current 6.00% 0.25% 1.00% (Note 6) 1.50% 8.75% Notes:
1. The Bradley-Burns Uniform Local Sales and Use Tax Law was enacted in 1955. The law authorizes cities and counties to impose a sales and use tax. Effective January 1, 1962, all cities and counties have adopted ordinances for the State Board of Equalization to collect the local tax.
2. Sales tax only. The use tax was enacted effective July 1, 1935.
3. In March 2004, a State ballot measure was passed issuing deficit reduction bonds for State purposes. Funding was provided effective July 1, 2004 by repealing 25% of the local 1% sales tax and then adopting a new 1/4-cent sales tax dedicated to repayment of the deficit reduction bonds. Cities and counties would then be "made whole" by the State from increased property tax allocations via reduced contributions to ERAF. This "triple flip" is theoretically revenue-neutral, and as such, the effective rate for revenue purposes remains at 1%.
4. In November 2006, voters in San Luis Obispo approved a local revenue measure (LRM) increasing the City tax rate by 1/2%, which became effective April 1, 2007. The sales tax measure has a sunset provision of 8 years. The local Sales Tax was extended as Measure G in the November 2014 election for 8 years.
5. Proposition 30, The Schools and Local Public Safety Protection Act of 2012 , was approved by California voters in November 2012 to temporarily increase the sales and use tax by 0.25%. The sales and use tax imposed by Proposition 30 expired December 31, 2016.
6. In November 2020, voters in San Luis Obispo approved a local revenue measure (LRM) increasing the local sales tax to 1.5% with an effective date of April 1, 2021. The local sales tax measure has no sunset provision and replaced the 2014 Measure G.
Source: State Board of Equalization, State of California Schedule 12
City of San Luis Obispo, California
Historical Sales and Use Tax Rates
179
No. of No. of
Certificates Percent Certificates Percent
Construction 897 10.7% 888 12.0%
Manufacturing 129 1.5% 128 1.7%
Transportation/Utilities 49 0.6% 45 0.6%
Wholesale 126 1.5% 122 1.7%
Retail 1167 13.9% 941 12.7%
Professional 1,185 14.2% 1,074 14.5%
Residential Rental 2,694 32.2% 2,097 28.4%
Commercial Rental 303 3.6% 300 4.1%
Services 1,821 21.8% 1,787 24.2%
Total business certificates issued 8,371 100% 7,382 100% Home occupations 667 8.0% 661 9.0%
Located outside City limits 1,932 23.1% 1,767 23.9%
Located in Downtown Business Improvement District 553 6.6% 546 7.4% Source: City of San Luis Obispo Finance Department - Revenue Division Fiscal Years Ended June 30, 2022 and 2021
Schedule of Business Tax Certificates Issued
City of San Luis Obispo, California
Schedule 13
2022 2021
180
Percentage of
Fiscal Lease Purchase Lease Lease Purchase Installment Total Primary Per Gross Assessed Year Bonds Financing Loans Liability Bonds Financing Sales Agreement Loans Government Capita Value 2012-13 23,574,900 $ 823,400 $ 2,025,100 $ - $ 28,625,150 $ - $ 1,620,000 $ 20,309,200 $ 76,977,750 $ 1,690 $ 1.23% 2013-14 22,152,010 711,622 850,775 - 27,083,025 - 8,979,000 19,446,784 79,223,216 1,742 1.27% 2014-15 28,556,715 1,127,606 766,092 - 25,983,320 - 8,481,043 18,559,851 83,474,627 1,836 1.28% 2015-16 27,762,893 1,374,773 679,314 - 25,323,405 - 7,932,327 17,647,622 80,720,334 1,741 1.16% 2016-17 26,328,540 1,898,652 591,647 - 24,072,708 - 7,366,468 16,709,160 76,967,175 1,660 0.99% 2017-18 23,484,450 1,599,769 503,101 - 21,815,204 - 6,783,114 15,743,808 69,929,446 1,497 0.91% 2018-19 22,171,441 1,413,937 413,667 - 19,542,657 - 6,181,902 14,750,783 64,474,387 1,385 0.79% 2019-20 21,084,777 1,381,486 323,380 - 18,185,089 - 5,562,462 26,133,837 72,671,031 1,583 0.76% 2020-21 20,038,779 734,673 232,111 - 16,772,171 - 4,919,407 56,229,546 98,926,687 2,102 0.97% 2021-22 18,954,856 390,420 139,961 125,003 15,307,178 - 4,257,343 99,918,648 139,093,409 2,919 1.29% Source: City of San Luis Obispo Finance Department
Schedule 14
City of San Luis Obispo, California
Per Capita Outstanding Debt By Type
Last Ten Fiscal Years
Governmental Activities Business-Type Activities
181
Service Ratio of Net
Total Taxable General Payable from Net Bonded Debt Net Bonded Assessed Bonded Enterprise Bonded to Assessed Debt per
Fiscal Year Population Value Debt Revenues Debt Value Capita 2012-13 45,541 6,261,931,900 $ 0 0 0 0.0% 0
2013-14 45,473 6,467,600,400 0 0 0 0.0% 02014-15 45,484 6,814,727,785 0 0 0 0.0% 0 2015-16 46,117 7,275,544,122 0 0 0 0.0% 02016-17 46,724 7,702,282,828 0 0 0 0.0% 02017-18 46,548 8,179,683,454 0 0 0 0.0% 02018-19 46,802 9,052,361,899 0 0 0 0.0% 02019-20 45,920 9,521,174,265 0 0 0 0.0% 02020-21 47,063 10,249,056,144 0 0 0 0.0% 02021-22 47,653 10,822,583,714 0 0 0 0.0% 0Notes:1. Valuations are established by the County Assessor of the County of San Luis Obispo, except for property owned by private utility companies, which is valued by the State of California.2. See Schedule of Demographic and Economic Statistics for population data. 3. Personal income information is not available. Net Bonded Debt is expressed as a ratio to Assessed Value. Source: HdL, Coren & Cone ACFR 2021-22 report - Demographic and Economic Statistics tableDemographics changed from FY to Calendar Year Schedule 15
City of San Luis Obispo, California
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capital Last Ten Fiscal Years
182
Amount Applicable
Percent Applicable to the City of
to the City of San Luis Obispo
San Luis Obispo (1) as of June 30, 2022
Direct long-term debt:
City of San Luis Obispo 2018 Water Revenue Refunding Bonds 100.000% 8,330,000 $ City of San Luis Obispo 2012 Refunding Revenue Bonds (2001) 100.000% 2,700,000 City of San Luis Obispo 2012 Water Revenue Refunding Bonds (2002) 100.000% 550,000 City of San Luis Obispo 2014 LOVR Lease Revenue Bonds 100.000% 6,460,000 City of San Luis Obispo 2018 Lease Revenue Bonds 100.000% 8,659,100 City of San Luis Obispo Lease liability 100.000% 125,003 City of San Luis Obispo Lease-purchase financing 100.000% 390,420 City of San Luis Obispo energy conservation loan 100.000% 139,961 City of San Luis Obispo Unamortized bond premium 100.000% 1,135,756 28,490,240
Overlapping long-term debt (percentage of overlapping agency's assessed valuation located within boundaries of the City):
San Luis Obispo County General Fund Obligations 16.720% 3,744,646 San Luis Obispo County Pension Obligations 16.720% 4,989,768 City of San Luis Obispo Lease Revenue Bonds 100.000% 24,251,532 32,985,946
Less: City of San Luis Obispo obligations supported by enterprise revenues 4,495,706 Total gross direct and overlapping long-term debt 28,490,240 Less self-supporting issues:
City of San Luis Obispo 2018 Water Revenue Refunding Bonds 8,330,000 City of San Luis Obispo 2012 Water Revenue Refunding Bonds (2002) 550,000 Total self-supporting issues 8,880,000
Net direct and overlapping long-term debt $ 19,610,240
Ratio of long-term debt to assessed valuation and population Gross Assessed Valuation $ 9,521,174,265
Population 47,063
Percent of Gross Per Capita
Amount Assessed Valuation Long-Term Debt
Direct and Overlapping Debt:
Gross $28,490,240 0.3% $605.36
Net 19,610,240 0.2% 417
Direct Debt:
Gross $28,490,240 0.3% $605.36
Net 19,610,240 0.2% 417
Source: California Municipal Statistics, Inc., HdL, Coren & Cone ACFR 2021-22 report - Demographic and Economic Statistics table Schedule 16
City of San Luis Obispo, California
Direct and Overlapping Long-Term Debt
Fiscal Year Ended June 30, 2022
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 183
2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Legal debt limit $ 234,822 241,812$ 244,175$ 272,833$ 288,836$ 306,738$ $ 339,464 $ 357,044 $ 384,339 $ 405,847 Total debt applicable to limitLegal debt margin 234,822 241,812 244,175 272,833 288,836 306,738 339,464 357,044 384,339 405,847 Total debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Legal Debt Margin Calculation for Fiscal Year 2020-21Gross Assessed Valuation $ 10,822,583,714Legal Debt Limit - 3.75% of Gross Assessed Valuation $ 405,846,889 Long-term Debt:
Revenue Bonds Secured by Capital Leases $ 22,380,000
Water Revenue Bonds 8,880,000
31,260,000
Less deductions allowed by law:
Revenue Bonds Secured by Capital Leases 22,380,000
Water Revenue Bonds 8,880,000
31,260,000
Total debt applicable to computed limit $0
Legal debt margin $ 405,846,889
Note: The California Government Code provides for a legal debt limit of 15% of gross assessed valuation based on 25% of market value, or a legal debt limit of 3.75%. The City's debt management policy, however, sets a more restrictive debt limit of 2% of assessed valuation.
Schedule 17
City of San Luis Obispo, California
Computation of Legal Debt Margin
Last Ten Fiscal Years
(Amounts Expressed in Thousands)
184
Less Operating & Net Revenue Coverage
Fiscal Operating Development Other Maintenance Available for With Year Revenues Impact Fees Revenues Expenses Bond Debt Service Principal Interest Total Coverage Impact Fees 2012-13 18,250,700 $ $ (1,578,100) $ 97,500 $ (13,353,300) $ 3,416,800 $ 995,419 1,096,215 $ $ 163% 239% 2,091,634 2013-14 19,676,199 (819,477) 215,915 (13,996,427) 5,076,210 1,160,700 964,148 2,124,848 239% 277% 2014-15 20,552,417 (2,471,501) 59,594 (13,451,298) 4,689,212 1,285,686 906,775 2,192,461 214% 327% 2015-16 20,137,422 (1,543,268) 53,731 (14,056,603) 4,591,282 1,245,486 881,318 2,126,804 216% 288% 2016-17 19,873,517 (1,266,674) 410,484 (14,754,114) 4,263,213 1,290,748 837,657 2,128,405 200% 260%2017-18 21,997,054 (2,131,345) 325,268 (16,250,751) 3,940,226 1,336,267 792,337 2,128,604 185% 285%2018-19 23,992,758 (3,745,666) 948,324 (15,995,459) 5,199,957 2,281,739 858,471 3,140,210 166% 285%2019-20 25,666,777 (3,723,460) 663,838 (19,485,472) 3,121,683 1,367,920 637,348 2,005,268 156% 341%2020-21 28,340,076 (4,744,361) 65,386 (17,765,625) 5,895,476 960,390 527,682 1,488,072 396% 715%2021-22 29,671,678 (5,160,020) 222,451 (17,296,355) 7,437,754 1,001,055 489,266 1,490,321 499% 845% Notes:2. The City refinanced its 2005 Refunding Lease Revenue Bonds, 2006 Lease Revenue Bonds, and 2009 Lease Revenue Bonds into the 2018 Lease Revenue Bonds.
4. Net revenues available for debt service exclude development impact fees. 5. Operating expenses exclude depreciation and amortization.Source: City of San Luis Obispo Utilities Department City of San Luis Obispo, California
Schedule 18
3. Principal and interest amounts do not include the subordinate private placement loan retired in 2013.
Bonded Debt Service Requirements
1. Debt service requirements include 2012 Refunding Revenue Bonds and 2018 Refunding Revenue Bonds Last Ten Fiscal Years
Revenue Bond Coverage - Water Fund
185
Net Revenue
Fiscal Gross Operating Available for
Year Revenues Expenses Bond Debt Service Principal Interest Total Coverage 2012-13 4,726,000 $ (2,440,600) $ 2,285,400 $ 663,500$ 386,000$ $ 1,049,500 218% 2013-14 4,122,860 (2,488,797) 1,634,063 690,600 361,822 1,052,422 155% 2014-15 4,905,494 (2,409,027) 2,496,467 447,962 504,407 952,369 262% 2015-16 4,606,249 (2,757,299) 1,848,950 466,185 501,631 967,816 191% 2016-17 4,659,562 (2,671,028) 1,988,534 481,981 487,407 969,388 205% 2017-18 6,651,038 (2,998,555) 3,652,483 498,058 469,314 967,372 378% 2018-19 5,443,038 (3,100,113) 2,342,925 381,250 226,931 608,181 385% 2019-20 3,840,059 (3,080,588) 759,471 237,900 201,866 439,766 173% 2020-21 2,768,419 (3,093,183) (324,764) 247,050 192,350 439,400 -74% 2021-22 4,890,317 (3,552,603) 1,337,714 257,725 182,468 440,193 304% Notes:1. In 1994 the Capital Improvement Lease Revenue Bonds were refinanced resulting in new debt of $11,780,000, of which $7,421,400 is designated for the Parking Fund. In 2004 the 1994 bonds were refinanced with a maturity date of 2014. In 2006 Lease Revenue Bonds were issued resulting in new debt of $16,160,000, of which $8,726,400 is allocated to the Parking Fund.3. Operating expenses exclude depreciation.Source: City of San Luis Obispo Finance Department. 2. The City refinanced its 2005 Refunding Lease Revenue Bonds, 2006 Lease Revenue Bonds, and 2009 Lease Revenue Bonds into the 2018 Lease Revenue Bonds. Resulting in new debt of $16,905,000, of which $5,156,025 is allocated to the Parking Fund.
Bonded Debt Service Requirements
Schedule 19
City of San Luis Obispo, California
Revenue Bond Coverage - Parking Fund
Last Ten Fiscal Years
186
Personal Public Elementary and Cuesta College
Calendar Income Median Secondary School Full Time Enrollment Unemployment Year Population (1) in 000's (2) Age (2) Enrollment (3) SLO Campus (4) Rate (2) 2012 45,541 $ 1,163 24.5 7,368 5,651 6.7%
2013 45,473 1,242 25.3 7,366 5,751 5.7%
2014 45,484 1,191 25.0 7,636 5,116 5.9%
2015 46,117 1,211 25.0 7,638 5,402 4.9%
2016 46,724 1,270 25.4 7,718 4,757 4.5%
2017 46,548 1,300 26.1 7,755 4,988 3.2%
2018 46,802 1,398 26.5 7,813 4,515 2.5%
2019 45,920 1,505 26.2 7,801 4,627 2.4%
2020 47,063 1,625 26.7 7,491 1,114 7.7%
2021 47,653 1,717 26.7 7,537 2,174 5.0%
Sources:1. Beginning in 2020, population data source is US Census2. HdL, Coren & Cone ACFR 2021-22 report - Demographic and Economic Statistics table3. CA Dept of Education DataQuest: Enrollment Reports for San Luis Coastal Unified, by Academic Year start date4. https://www.cuesta.edu/about/depts/research/Enrollment_Management.html Post Term FTES Dashboard, 320 Year Reported by academic year start date Schedule 20
City of San Luis Obispo, California
Demographic and Economic Statistics
For The Last Ten Calendar Years
187
Percentage Percentage
Number of Total City Number of Total City
Employer Employees Rank Employment Employees Rank Employment Cal Poly State University 3,100 1 12.45% 3,145 1 11.00% County of San Luis Obispo 2,920 2 11.73% 2,800 2 9.79%
Dept. of State Hospitals - Atascadero 2,140 3 8.59%
Pacific Gas & Electric Company 1,950 4 7.83% 1,700 4 5.94% California Men's Colony 1,500 5 6.02% 2,000 3 6.99%
Tenet Health Central Coast 1,305 6 5.24%
Compass Health 1,200 7 4.82%
San Luis Coastal Unified School District 1,200 8 4.82% 902 6 3.15% Dignity Health Central Coast 1,000 9 4.02%
Lucia Mar Unified School District 1,000 10 4.02%
Cal Poly Foundation (Corporation) 1,400 5 4.90%
Mindbody 544 7 1.90%
Rabobank
California Department or Transportation 500 8 1.75%
Cuesta Community College 439 9 1.53%
Community Action Partnership 400 10 1.40%
Total 17,315 69.54% 13,830 48.35%
Source for the 2021-22 employers information is Pacific Business Times Top Employers of San Luis Obispo County List. 2012-13 data is from the City's ACFR.
Schedule 21
City of San Luis Obispo, California
Principal Employers
Current Year and Nine Years Ago
2021-22 2012-13
188
Function 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Public Safety
Police Sworn 57.0 60.0 60.0 61.0 61.0 61.5 61.5 64.5 65.0 64.0 Non-sworn 25.5 25.5 25.5 25.5 25.5 24.0 24.0 24.0 25.5 27.0 Fire Sworn 44.0 49.0 49.0 50.0 47.0 47.0 47.0 47.0 47.0 47.0 Non-sworn 6.8 4.0 4.0 4.0 10.0 10.0 10.0 10.0 9.5 10.5 Public Utilities 61.9 64.8 64.8 67.1 69.1 69.1 69.1 69.1 69.9 70.6Transportation 31.8 28.9 28.9 36.8 36.8 36.8 36.8 36.8 37.1 43.3Culture and recreation 32.0 34.0 34.0 35.0 35.0 35.0 35.0 34.0 33.0 43.0Community Development 43.8 39.5 40.0 51.0 51.0 47.4 47.9 47.5 47.5 54.5General Government 52.2 56.0 56.0 57.0 61.0 61.0 62.3 64.8 72.3 87.8 Total 355.0 361.7 362.2 387.4 396.4 391.8 393.6 397.7 406.8 447.7 Ratio of Sworn Police Personnel per 1,000 Population:* 1.25 1.32 1.32 1.33 1.31 1.34 1.31 1.34 1.34 1.34 Ratio of Sworn Fire Personnel per 1,000 Population:* 0.97 1.08 1.08 1.06 1.01 0.99 1.00 1.02 0.99 0.99 *Does not include the Cal Poly student and faculty population served.Note: See Schedule of Demographic and Economic Statistics for population data.Source: City of San Luis Obispo Finance Department Schedule 22
City of San Luis Obispo, California
Regular Authorized Positions
Last Ten Fiscal Years
189
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Function/Program:Police:Calls for police/fire service 32,074 34,751 36,236 34,659 36,515 38,300 39,620 39,103 37,825 37,335 40,907 44,183 Incident numbers issued 27,595 29,991 31,156 29,277 31,048 32,542 33,360 32,730 31,471 31,472 35,695 38,290 Police reports written 7,661 8,322 9,192 8,665 8,435 8,852 8,675 7,735 6,999 6,297 5,852 6,637 Violations cited 5,939 8,119 7,213 5,793 6,648 7,673 7,649 7,524 5,874 4,020 3,445 3,735 Citations issued 5,380 7,718 6,665 5,275 6,204 7,038 7,030 6,752 5,287 3,660 3,056 3,349 Collision reports 728 669 643 625 630 587 608 609 623 481 419 483 Violent crimes:* 126 134 117 158 237 173 177 178 191 187 201 225 Willful homicide* 2 1 000001012
Forcible rape* 27 24 18 31 44 29 38 44 55 39 37 25
Robbery* 35 34 19 26 25 13 21 23 33 34 24 33
Aggravated assault* 64 74 79 101 168 131 118 111 103 114 139 165 Property crimes:* 640 714 804 713 542 637 731 644 728 728 793 885 Burglary** 372 330 414 328 206 225 251 172 244 277 284 272 Motor vehicle theft* 54 107 81 63 71 87 95 94 74 74 117 174 Larceny-theft:* 1,260 1,345 1,476 1,384 1,162 1,335 1,730 1,516 1,493 1,387 1,219 1,398 Over $400* 214 277 309 322 265 325 385 378 410 377 392 439 $400 and under* 1,046 1,068 1,167 1,062 897 1,010 1,345 1,138 1,083 1,010 827 959 Fire:Medical responses (Note 1) 2,799 2,856 2,985 3,232 3,417 3,540 4,538 4,248 3,715 3,884 3,544 3,857 Fire suppression responses (Note 1) 101 102 95 105 111 151 143 163 122 127 133 136 Hazardous materials responses (Note 1 and 3) 23 17 21 15 21 22 21 17 25 29 98 133 Other responses (Note 1) 1,528 1,552 1,812 1,840 1,929 2,158 1,799 1,785 2,100 2,140 1,745 2,097 Total service responses 4,451 4,527 4,913 5,192 5,478 5,871 6,501 6,213 5,962 6,180 5,520 6,223 Fire Suppression Training Hours 9,150 7,602 9,061 8,782 8,149 6,714 6,348 7,719 8,410 10,835 11,033 16,015 Fire and life-safety inspections (Note 4) 2,489 2,431 2,494 644 2,476 2,516 3,756 3,738 2,002 3,128 1,871 2,092 Arson investigations (Note 2) 22 18 49 44 17 44 8 12 24 21 13 5 Education activities (# of people) 20,106 23,120 23,377 23,945 23,697 23,680 23,575 23,540 2,690 2,700 2,031 2,000Public Utilities:Water/Sewer customer accounts 14,734 14,695 14,742 14,899 14,953 15,167 15,188 15,505 15,555 15,672 15,958 16,256Miles of sewerline 137 137 137 137 137.6 137.6 138 143 143 146 148 148 Miles of waterline 185 185 187 187 *187 191 197 187 190 191 191 191 Water service line repairs and renewals (incl. recycled water) 86 50 66 58 60 50 50 57 38 48 35 47 Sewer main stoppages 9 7 12 15 13 11 4 10 8 11 14
Acre feet of water delivered - Nacimiento 981 2,321 663 1506 839 3574 3817 3753 3484 1470 2449 4460 Acre feet of water delivered - Salinas 2,640 2,149 2,378 1,444 1,986 8 273 853 790 2,165 1,337 650 Acre feet of water delivered - Whale Rock 1,277 2,875 3,212 2,615 1,375 949 924 800 1,556 1,641 399 Schedule 23
City of San Luis Obispo, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
190
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Schedule 23
City of San Luis Obispo, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
Transportation:Signals and lights: Intersections with traffic signals 67 70 68 70 70 70 70 70 72 73 Traffic signal service requests 80 85 80 85 90 60 71 59 93 145 Streetlights operated & maintained 2,230 2,300 2,300 2,300 2,300 2,280 2,280 2,280 2,400 2,477 Streetlight service requests 500 180 175 45 50 13 8 11 33 47 Roadways: Estimated miles of paved streets 130 132 132 133 133 133 133 134 197 134 137 135 Pavement condition index 74 72 71 72 72 71 71 70 73 70 73 70 Traffic collisions 597 621 593 660 720 531 482 501 431 441 259 361 Parking spaces provided (lot, garage & street) 3,067 3,065 3,071 3,119 3,176 2,953 2,892 2,871 2,865 2,865 2,765 2,817 Parking citations written 30,278 26,515 28,690 23,957 20,690 24,213 23,348 21,647 24,415 21,240 17,748 39,254 Total transit passengers 1,045,299 1,118,519 1,109,600 1,122,000 1,099,274 1,209,708 1,131,716 945,288 981,995 715,380 179,456 528,000 Leisure, Cultural and Social Services (Note 5):Open space acres maintained 3,420 3,510 3,510 3,510 3,510 3,510 3,510 3,775 4,040 4,040 4,040 4,040 Open space easement acres 161 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,500 3,500 3,500 3,500 Trail mileage 40 45 47 49 49 52 52 55 55 56 62 65
Total golf rounds played 32,228 34,699 33,067 34,766 33,674 30,572 28,196 35,670 24,662 16,428 24,222 17,991Acres of park landscape maintained 157 157 157 157 157 157 157 500 570 530 106 106 City Maintained Trees 18,700 18,700 18,700 18,700 19,000 20,000 20,000 20,000 20,000 20,000 12,970 12,970 Children's services program enrollment totals 1,664 1,755 1,605 2,338 2,360 2,115 2,115 1,950 2,050 1,775 1,483 1,611 Annual Senior Center Membership 14,500 265 331 350 315 192 248 Facility permits processed 1,806 1,803 1,269 1,416 836 1,305 1,073 864 909 650 298 455 Annual aquatics attendance (total) 56,676 56,042 67,000 73,903 83,107 68,403 96,687 97,701 87,690 55,202 51,235 62,224 Adult athletic teams registered 245 320 325 338 320 325 325 362 292 184 112 168 Youth athletic participants registered 1,320 1,400 1,300 1,200 1,350 1,300 1,150 1,115 1,140 618 611 1,083Special event applications processed 68 78 84 103 103 77 101 88 95 40 2 37 Banner permits processed 72 86 76 82 47 87 56 45 81 78 48 26 Instructional class enrollments 1,628 1,400 1,308 1,424 1,751 1,151 1,724 1,439 1,118 595 626 1,212 191
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Schedule 23
City of San Luis Obispo, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
Community Development (Note 6):Housing characteristics: Single family units (annually cumulative) 10,951 10,969 10,994 11,133 11,230 11,306 11,413 11,510 11,693 11,853 12,072 2-4 units (annually cumulative) 2,634 2,650 2,656 2,692 2,695 2,789 2,851 2,865 2,869 2,888 2,928 5 or more unit structures (annually cumulative) 5,596 5,596 5,647 5,767 5,804 6,038 6,097 6,148 6,209 6,309 6,524 Mobile homes (annually cumulative) 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,482 1,483 1,483 1,483 Total (annually cumulative) 20,578 20,663 20,697 20,779 21,074 21,211 21,615 21,843 22,005 22,254 22,533 23,007 Building permits issued (Note 7): 442 463 566 511 597 584 584 623 Residential: Single family residential incl. condos 7 13 48 59 114 97 62 125 159 171 253 202 Multi-family residential (includes second units & ADUs) 3 10 6 8 32 5 13 18 19 17 33 16 Non-residential 7 5 7 9 27 13 14 10 15 12 2 3
Additions, alterations, demolitions 499 459 530 458 460 522 545 502 381 510 371 366 Other improvements (motel rooms) 1 Total 516 487 591 534 633 637 634 655 575 710 659 587 Approximate value of building permits (in thousands) Residential: Single family residential $ 6,085 3,278$ $ 15,698 15,412$ 36,722$ 26,441$ 15,024$ 19,707$ 24,300$ 28,026$ 50,758$ $ 35,824 Multi-family residential $ 926 3,847$ 1,560$ 6,744$ $ 26,499 13,500$ $ 8,172 $ 17,249 21,162$ 33,606$ 10,545$ $ 56,085 Non-residential $ 16,608 $ 5,142 1,935$ $ 15,310 $ 9,791 $ 11,484 51,110$ $ 6,248 $ 20,430 16,981$ 17,475$ $ 22,665 Other permits: Additions, alternations, demolitions (incl. swimming pools) $ 15,948 16,589$ 20,761$ 19,139$ 22,897$ 30,230$ 27,711$ 14,928$ 34,596$ 60,812$ 78,780$ $ 29,207 Total $ 39,567 28,856$ 39,954$ 56,605$ 95,909$ 81,655$ 102,017$ 58,132$ 100,488$ 139,425$ 157,558$ $ 143,783 Building inspections conducted 10,210 13,685 10,543 8,996 6,641 7,195 10,745 9,974 7,537 8,670 7,959 10,470 Home occupation permits processed/applied for 126 117 142 129 113 163 144 112 112 131 133 140 Development permit applications received 172 148 217 311 293 253 236 215 215 338 269 282 192
2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Schedule 23
City of San Luis Obispo, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
General Government:Business tax certificates issued: Located outside City limits 1,569 1,670 1,670 1,472 1,602 2,018 1,699 1,872 1,948 1,839 1,913 1,932 Total certificates issued 6,873 7,086 7,086 6,934 7,805 7,597 8,118 8,230 8,205 7,675 7,732 8,371 Citywide recruitments (total) 42 59 91 105 129 103 103 97 99 86 90 155 Fleet vehicles maintainedCity-wide fleet & equipment assets 290 290 290 290 300 318 323 339 338 340 345 347 Replaces prior categoryTelephone lines managed 1,003 1,024 981 995 1,037 1,005 998 907 971 963 1,071 1,101 Cell phones & modems supported 351 338 344 383 460 453 476 492 481 487 464 538 IT users supported 450 498 498 490 511 515 467 471 488 475 487 511
6. Beginnig in 2016-17, building permit data reported in terms of calendar years, in alignment with State-mandated reporting requirements. Beginning in 2019-20 all Community Development Indicators are reported by calendar year.7. Excludes special permits such as plumbing, mechanical, electrical, signs, and grading as well as plan check permits.Source: City of San Luis Obispo Departments1. In Fiscal year 2010-11, numbers reported used observed code from Spillman rather than condition code. 2. Police Department Conducts Arson Investigations, Fire Department Conducts Cause and Origin Investigations. Reported number is Cause and Origin Investigations3. Beginning in 2020-21, the Fire Department includes all "Hazardous Condition" calls for service as categorized by the National Fire Incident Reporting System (NFIRS). Previously only chemical or flammible liquid spills were captured under this function. Moving forward this function also includes electrical and biological hazards among others.
4. Beginning in 2020, the fire department began utilizing new mobile inspection software that uses a different inspection methodology counting the building rather than the number of individual units within the building. 193
5. Leisure, Culture and Social Services Indicators for FY 19-20 were lower compared to previous years due to COVID-19 program closures and capacity restrictions.
Fiscal Historic Increase/ Sales Increase/ Deliveries Increase/ Year Connections (Decrease) Revenues (Decrease) In Acre Feet (Decrease) 2009-10 14,875 2.64% 13,025,900 $ 4.65% 5,612 -11%
2010-11 14,777 -0.66% 13,302,800 2.13% 5,909 5%
2011-12 14,537 -1.62% 15,291,008 14.95% 5,999 2%
2012-13 14,758 1.52% 16,163,012 5.70% 5,823 -3%
2013-14 14,899 0.01% 18,398,901 13.83% 5,933 2%
2014-15 14,847 0.01% 17,530,717 -4.72% 5,354 -10%
2015-16 15,167 1.40% 17,939,024 2.33% 4,957 -7%
2016-17 15,357 1.25% 18,196,937 1.44% 5,039 2%
2017-18 15,505 0.96% 19,159,169 5.29% 5,530 10%
2018-19 15,555 0.32% 19,577,182 2.18% 5,074 -8%
2019-20 15,672 0.75% 21,519,632 9.92% 5,191 2%
2020-21 15,958 1.82% 22,757,325 5.75% 5,602 8%
2021-22 16,256 1.87% 24,129,231 6.03% 5,732 2%
Source: City of San Luis Obispo Utilities Department.
Schedule 24
City of San Luis Obispo, California
Water System
Statistical Data
194
As of Monthly Single family
June 30 of Each Year Consumption Price per hcf* Multi-family dwelling Commercial Landscape dwelling Multi-family dwelling Commercial 2013 Base Fee $ 5.00 $7.43 min. charge per $7.43 min. charge per $7.43 min. charge per 0-8 hcf 6.25 dwelling unit dwelling unit dwelling unit
8 + hcf 7.82 $8.19/unit volume charge ** $8.19/unit volume charge ** $8.19/unit volume charge 2014 Base Fee $ 5.28 $7.73 min. charge per $7.73 min. charge per $7.73 min. charge per 1-8 hcf 6.56 dwelling unit dwelling unit dwelling unit
8 + hcf 8.20 $8.52/unit volume charge** $8.52/unit volume charge** $8.52/unit volume charge 2015 Base Fee $ 9.98 $7.96 min. charge per $7.96 min. charge per $7.96 min. charge per 1-8 hcf 6.92 dwelling unit dwelling unit dwelling unit
8 + hcf 8.65 $8.77/unit volume charge** $8.77/unit volume charge** $8.77/unit volume charge 2016 Base Fee $ 9.98 $8.32 min. charge per $8.32 min. charge per $8.32 min. charge per Base Fee Drought Surcharge 0.74 dwelling unit dwelling unit dwelling unit 1-8 hcf 6.92 $9.17/unit volume charge** $9.17/unit volume charge** $9.17/unit volume charge Drought Surcharge 1.10
9 + hcf 8.65
Drought Surcharge 1.37
2017 Base Fee $ 9.98 $8.57 min. charge per $8.57 min. charge per $8.57 min. charge per Base Fee Drought Surcharge 0.74 dwelling unit dwelling unit dwelling unit 1-8 hcf 6.92 $9.44/unit volume charge** $9.44/unit volume charge** $9.44/unit volume charge Drought Surcharge 1.10
9 + hcf 8.65
Drought Surcharge 1.37
2018 Base Fee $ 12.33 $8.57 min. charge per $8.57 min. charge per $8.57 min. charge per 1-8 hcf 7.27 dwelling unit dwelling unit dwelling unit
9 + hcf 9.08 $9.44/unit volume charge** $9.44/unit volume charge** $9.44/unit volume charge 2019*** Residential SFR Base Fee $ Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined 20.61 1-5 hcf by meter size**** by meter size**** by meter size**** by meter size **** by meter size **** by meter size **** 5.90 6-12 hcf $6.73/unit volume charge $8.17/unit volume charge $10.02/unit volume charge $7.85/unit volume charge** $7.85/unit volume charge** $7.85/unit volume charge** 6.87 13 + 12.59
2020 Residential SFR Base Fee $ Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined 21.74 1-5 hcf by meter size**** by meter size**** by meter size**** by meter size **** by meter size **** by meter size **** 6.22 6-12 hcf $7.10/unit volume charge $8.62/unit volume charge $10.57/unit volume charge $8.28/unit volume charge** $8.28/unit volume charge** $8.28/unit volume charge** 7.25 13 + 13.28
Schedule 25
City of San Luis Obispo, California
Water and Sewer Rates
Last Ten Fiscal Years
Water Rates (Note 1) Sewer Rates (Monthly)
195
As of Monthly Single family
June 30 of Each Year Consumption Price per hcf* Multi-family dwelling Commercial Landscape dwelling Multi-family dwelling Commercial Schedule 25
City of San Luis Obispo, California
Water and Sewer Rates
Last Ten Fiscal Years
Water Rates (Note 1) Sewer Rates (Monthly)
2021 Residential SFR Base Fee $ Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined 22.52 1-5 hcf by meter size**** by meter size**** by meter size**** by meter size **** by meter size **** by meter size **** 6.44 6-12 hcf $7.36/unit volume charge $8.93/unit volume charge $10.95/unit volume charge $8.58/unit volume charge $8.58/unit volume charge $8.58/unit volume charge 7.51 13 + 13.76
2022 Residential SFR Base Fee $ Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined Base fee determined 23.31 1-5 hcf by meter size**** by meter size**** by meter size**** by meter size **** by meter size **** by meter size **** 6.67 6-12 hcf $7.62/unit volume charge $9.24/unit volume charge $11.33/unit volume charge $8.88/unit volume charge $8.88/unit volume charge $8.88/unit volume charge 7.77 13 + 14.24
*hcf = 100 cubic feet** Total monthly volume charge capped based on average winter water consumption.*** Beginning FY 18-19, different rate structures for SFR, Multi-Family, Commercial, and Landscape****See table below *****2020-21 rate increase deferred to February 1, 2021 due to COVID-19Notes:1. Rates are for services inside the City, outside the City rates are double.2. Third tier applies only to single-family residential customers. Source: City of San Luis Obispo Utilities Department As of Water Sewer
June 30 of Each Year Base charge Base Charge
2021***** 3/4 inch or less 22.52 $ 20.43 $
1-inch 37.60 34.12
1.5-inch 75.04 68.02
2-inch 120.06 108.883-inch 225.27 204.284-inch 375.50 340.536-inch 750.82 680.858-inch 1,201.35 1,089.40 10-inch - 1,566.17
2022 3/4 inch or less 23.31 $ 21.15 $
1-inch 38.92 35.31
1.5-inch 77.67 70.40
2-inch 124.26 112.693-inch 233.15 211.434-inch 388.64 352.456-inch 777.10 704.688-inch 1,243.40 1,127.53 10-inch - 1,620.99
Base fee charges for Multi-Family, Non-Residential, Irrigation Meter Size
196
Service Water Use Percent of
Name Type (acre-feet) Total
City of San Luis Obispo Parks Landscape 60.50 17.3%
Silver City Mobile Home Park Mobile Homes 46.95 13.4%
ELL-CAP 97-Laguna Lake Mobile Homes 42.42 12.1%
Creekside Community Mobile Homes 33.83 9.7%
Dignity Health #366 Care Facilities 31.29 8.9%
City of San Luis Obispo Golf Landscape 30.58 8.7%
SLO Coastal Unified School 28.06 8.0%
Sierra Vista Hospital Care Facilities 27.12 7.7%
CAP VIII - Mustang Village LLC Apartments 25.35 7.2%
Embassy Suites Hotel 24.42 7.0%
Total 350.52 100.00%
Source: City of San Luis Obispo - Utilities Department
Fiscal Year Ended June 30, 2022
Water System - Ten Largest Water Users
City of San Luis Obispo, California
Schedule 26
197