Solvang City Council
May 9, 2022

131
Statement of Transaction Detail for the Quarter Ending 03/31/2022 City of Solvang
Entity #: SKB7-6953823005-001
Date Description Amount Unit Value Units Check/Wire Notes 02/22/2022 Contribution $70,000.00 $21.210044 3,300.323 CK 42214 If you have any questions or comments regarding the new statement format please contact [email protected] Client Contact:

[email protected]

132
Agenda Item: 5
Solvang City Council STAFF REPORT
PREPARED BY: Rodger Olds, Public Works Director
MEETING DATE: May 9, 2022
SUBJECT: Public Hearing to consider Adopting Resolution No. 22-1170 Confirming and Levying Assessments for Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1 for Fiscal Year 2022-23, and Authorize the City Manager to Execute the Certifications on behalf of the City RECOMMENDATION:

That the City Council:

1. Conduct a public hearing to hear testimony on the proposed assessments for the Solvang Mesa Landscape and Lighting Maintenance District; and

2. After hearing testimony, adopt Resolution 22- 1170, a Resolution of the Solvang City Council confirming and levying assessments for Fiscal Year 2022-23, and authorize the City Manager to sign the necessary documents, on behalf of the City, to place the assessments on the property tax roll for Fiscal Year 2022-23.

DISCUSSION:

The City has retained Francisco & Associates to prepare the annual Engineer’s Report for the Solvang Mesa Landscape and Lighting Maintenance District (LLMD). The Engineer’s Report outlines the estimated LLMD operations and maintenance budget for the 169-lot single-family residential (SFR) subdivision, establishes the boundaries of the District, and determines the method for spreading the annual maintenance costs to each parcel. The attached Resolution confirms and levies the assessments for FY 2022-23.

At the April 11, 2022 City Council Regular Meeting Resolution 22-1166 was adopted that initiated the Preliminary Engineer’s Report, approved the Preliminary Engineer’s Report, and set the date of May 9, 2022 for this public hearing on the proposed assessment levy. At the conclusion of the public hearing, if approved, any changes will be made and the Final Assessor’s Roll will be prepared and filed with the Santa Barbara County Auditor’s Office to be included in the Fiscal Year (FY) 2022-23 tax roll. The attached Resolution confirms and levies the assessments for FY 2022-23.

Since formation of the LLMD in 2004, there have been five years in which the assessment remained unchanged, and one year in which the assessment was reduced slightly. During the other years the assessment was increased as necessary based on increases in the cost of services, and to maintain adequate reserves. A modest increase in the assessment was recommended and approved last fiscal year, which brought the annual assessment to $1,296 per parcel. At the close of FY 2021-22 the total reserves for the LLMD are projected to be approximately $341,235 and this figure less administrative fees, was used to develop the Engineer’s Report. Staff is recommending a zero increase for FY 22-23 in light of continued rising cost of living. It is estimated that the current assessment amount, $1,296 per lot or $219,024 cumulative, will be adequate to maintain the lighting, landscaping, and open space areas.

The number of single family residential (SFR) parcels included in the Final Maps for Phases 1, 2, 3 and 4 are 38, 46, 39 and 46 respectively. Each of the 169 SFR parcels benefit equally from the landscaping and street lighting improvements, and a portion of the entryway and detention basin improvements. It is recommended that the proposed $219,024 in assessment revenue needed to operate, maintain and 133
service the landscaping and lighting improvements be spread equally among the 169 SFR parcels, or $1,296 per parcel.

The current landscape maintenance company BrightView is under contract through December 31, 2024. A nominal increase of $8,000 to the annual cost for the landscape maintenance contract was assumed in the preparation of the engineer’s report. This increase was accommodated by a reduction in the accumulation of reserves for FY 22-23. Furthermore, a proposed capital project performed by PG&E to install two additional streetlights on Skytt Mesa Drive is in design and should be completed by the end of the year. The cost for this project is approximately $25,000, which will be paid from the LLMD capital fund reserves. Per direction of Council received on April 11, 2022, staff will be pursuing option to provide improved lighting at the intersection of Skytt Mesa Drive and Mission Drive (SR246) In conclusion, the total amount to be assessed in the FY 2022-23 tax rolls is $219,024 which represents the anticipated LLMD budget for the 169 parcels of Skytt Mesa.

ALTERNATIVES:

The City of Solvang could increase the assessment for FY 22-23 in order to continue the accumulation of reserve funds for the LLMD and pay for the proposed additional streetlights project.

FISCAL IMPACT:

There is no fiscal impact to the City. The Solvang (Skytt) Mesa LLMD will fund the annual operation and maintenance of the landscaping and lighting improvements, which have now been fully constructed for the Development as outlined in the conditions of approval for the project. The assessment District will be funded through the levy of a special assessment, collected on the Santa Barbara County’s property tax rolls for the 169 lots of the subdivision as outlined in the required Engineer’s Report.

ATTACHMENTS:

A. FY 2022-23 Final Engineer’s Report for LLMD 2004-1
B. Resolution
134
Solvang Mesa Landscape & Lighting
Maintenance District No. 2004-1
Fiscal Year 2022-23
Final Engineer’s Report
May 9, 2022
Attachment A
135
SOLVANG MESA LANDSCAPE & LIGHTING FY 2022-23
MAINTENANCE DISTRICT No. 2004-1 TABLE OF CONTENTS
Francisco & Associates
i

TABLE OF CONTENTS
Page No.

City Directory....................................................................................................................ii Signatures .......................................................................................................................iii Section I – Introduction.................................................................................................... 1 Section II – Engineer’s Report......................................................................................... 2 Part A – Plans and Specifications.............................................................................. 4 Part B – Estimate of Cost........................................................................................... 5 Table 1: FY 2022-23 Estimate of Cost ........................................................ 6 Part C – Assessment District Diagram....................................................................... 8 Part D – Method of Apportionment of Assessment .................................................. 10 Part E – Property Owner List & Assessment Roll .................................................... 13 Appendix “A” – FY 2022-23 Assessment Roll......................................................... A-1 136
SOLVANG MESA LANDSCAPE & LIGHTING FY 2022-23
MAINTENANCE DISTRICT No. 2004-1 CITY DIRECTORY
Francisco & Associates
ii

CITY OF SOLVANG

SOLVANG MESA LANDSCAPE & LIGHTING
MAINTENANCE DISTRICT No. 2004-1
FISCAL YEAR 2022-23

CITY COUNCIL MEMBERS AND CITY STAFF
Charlie Uhrig
Mayor
Mark Infanti
Mayor Pro Tem
Claudia Orona
Council Member
Robert Clarke
Council Member
Jim Thomas
Council Member
Xenia Bradford
City Manager/City Clerk
Rodger Olds
Public Works Director
Francisco & Associates
Assessment Engineer
137
SOLVANG MESA LANDSCAPE & LIGHTING FY 2022-23
MAINTENANCE DISTRICT No. 2004-1 SIGNATURES
Francisco & Associates
iii
ENGINEER’S REPORT

CITY OF SOLVANG

SOLVANG MESA LANDSCAPE & LIGHTING
MAINTENANCE DISTRICT No. 2004-1
FISCAL YEAR 2022-23
The undersigned respectfully submits the enclosed Engineer’s Report as directed by the City Council.

Dated: April 12, 2022
___________________________
Eduardo R. Espinoza, P. E.

R.C.E. No. 83709
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached, was filed with me on the ___ _ day of , 2022.

Xenia Bradford, City Clerk
City of Solvang
Santa Barbara County, California

By_______________________________
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached, was approved, and confirmed by the Council of the City of Solvang, Santa Barbara County, California, on the day of __ , 2022.

Xenia Bradford, City Clerk
City of Solvang
Santa Barbara County, California

By________________________________
138

SOLVANG MESA LANDSCAPE & LIGHTING SECTION I
MAINTENANCE DISTRICT No. 2004-1 INTRODUCTION
Francisco & Associates
1 SECTION I

INTRODUCTION
As required by the Landscape & Lighting Act of 1972, this Engineer’s Report describes the improvements which can be constructed, operated, maintained, and serviced by the District, provides an estimate of cost for FY 2022-23, lists the maximum assessments that can be levied upon each assessable lot or parcel of land within the District and lists the FY 2022-23 assessments that can be levied upon each assessable lot or parcel of land within the District.

In addition to complying with the provisions of the Landscape & Lighting Act of 1972, the Solvang City Council complied with the provisions of Proposition 218 which was approved by the California voters on November 5, 1996. Proposition 218, entitled “Right to Vote on Taxes Act”, added Articles XIIIC and XIIID to the California Constitution. This Proposition established new procedural requirements for the formation and administration of assessment districts. In order to comply with these requirements, the City of Solvang implemented the following procedures:

1. Every property owner subject to the proposed assessment was mailed a ballot allowing the property owner to vote on whether to form and levy assessments within the District. The ballots were accompanied by a public notice describing the total assessment, the individual property owner’s assessment, the reason for the assessment, and the general basis upon which the assessment was calculated.

2. The Solvang City Council held a Public Hearing on November 8, 2004 to provide an opportunity for any interested person to be heard. After the close of the public input portion of the public hearing, the City Council directed City staff to tabulate the assessment ballots. All the ballots received were in favor of forming the assessment district. City Council subsequently adopted a resolution forming the assessment district and authorizing the levy of assessments. 139

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 ENGINEER’S REPORT
Francisco & Associates
2 SECTION II
ENGINEER’S REPORT PREPARED PURSUANT

TO THE PROVISIONS OF
LANDSCAPING AND LIGHTING ACT OF 1972
SECTION 22500 THROUGH 22679

OF THE CALIFORNIA STREETS AND HIGHWAYS CODE

SOLVANG MESA LANDSCAPE & LIGHTING
MAINTENANCE DISTRICT No. 2004-1
FISCAL YEAR 2022-23
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Initiation and Intention, being Resolution No. 22-1166, adopted by the City Council of the City of Solvang on April 11, 2022, I, Eduardo R.

Espinoza, P.E. the duly appointed Engineer of Work, Assessment Engineer for the Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1 (“District”) submit the following Report, consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows:

PART A: PLANS AND SPECIFICATIONS
This part describes the improvements in the District. Plans and specifications for the improvements are as set forth on the list thereof, attached hereto, and are on file in the Office of the City Clerk of the City of Solvang, and are incorporated herein by reference.

PART B: ESTIMATE OF COST
This part contains an estimate of the cost of the proposed improvements for FY 2022- 23, including incidental costs and expenses in connection therewith. The estimate is as set forth on the lists thereof, attached hereto, and is on file in the Office of the City Clerk of the City of Solvang.

PART C: ASSESSMENT DISTRICT DIAGRAM
This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the City Clerk of the City of Solvang. 140

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 ENGINEER’S REPORT
Francisco & Associates
3 The lines and dimension of each lot or parcel within the District are those lines and dimensions shown on the maps of the Santa Barbara County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report.

PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS
This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received.

PART E: PROPERTY OWNER LIST & ASSESSMENT ROLL
This part contains an assessment of the estimated cost of the improvements on each benefited lot or parcel of land within the District. The Assessment Roll is as set forth on the lists thereof, attached hereto, and is on file in the Office of the City Clerk of the City of Solvang. The Assessment roll is keyed to the records of the Santa Barbara County Assessor, which are incorporated herein by reference.
141

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART A
Francisco & Associates
4 PART A

PLANS AND SPECIFICATIONS
The landscape improvements which can be constructed, operated, maintained, and serviced by the District generally include, but are not limited to, trees, bushes, plants, turf, irrigation systems including electrical meters, hardscapes, entry features, and appurtenant improvements as required to provide an aesthetically pleasing environment throughout the District. These landscape improvements were constructed as a condition of development and are generally located within the City’s right-of-way, within City easements, and within City open space areas.

The street lighting improvements which can be constructed, operated, maintained, and serviced by the District generally include, but are not limited to, poles, fixtures, bulbs, conduits, pull boxes, equipment, including guys, anchors, posts, pedestals and metering devices, and appurtenant improvements as required to provide safe lighting within the boundaries of the District.

The detention basin improvements that can be constructed, operated, maintained, and serviced by the District generally include graded slopes, fencing, outlet and overflow structures, retaining walls and the detention basin itself.

The plans and specifications for the improvements are on file in the Office of the City Clerk of the City of Solvang.
142

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART B
Francisco & Associates
5 PART B

ESTIMATE OF COST
The 1972 Act provides that the total cost of construction, operation, maintenance and servicing of landscape and lighting improvements can be recovered by the District.

The costs to construct, operate, maintain, and service the landscape and lighting improvements include, but are not limited to, personnel, electrical energy, utilities such as water, materials, contractual services, and other items necessary for the landscape and lighting improvements to be properly operated, maintained and serviced to City standards.

Maintenance means the furnishing of services, materials and supplies for the ordinary and usual operations, maintenance and servicing of the landscaping, lighting, and appurtenant improvements, including the repair, removal or replacement of all or part of any of the landscaping, street lighting or appurtenant improvements; including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; and the removal of trimmings, rubbish, debris and other solid waste.

Servicing means the furnishing of water for the irrigation of the landscaping improvements and the furnishing of electric current or energy for the operation of streetlights, irrigation controllers or other appurtenant improvements.

Below is a summary of the improvements which will be operated, maintained, and serviced by the assessment district.
1) Landscaped parkways throughout the project;
2) Landscaping within the right of way of Chalk Hill Road along the frontage of the project;
3) Landscaping in designated open space areas shown on the vesting tentative map and landscaped parkway;
4) Landscaping in the Caltrans right of way, adjacent to the project; 5) Irrigation systems throughout all maintained landscaped areas; 6) Annual fire abatement of grasses and other vegetation management in unfenced portions of the No Development Zone (individual lot owners shall be responsible for such annual fire abatement and vegetation management within those portions of the No Development Zone enclosed by a fence); 7) Maintenance of slopes of Lots 1-3, 7-9, 14, 93-97 and 158-166, if permitted by property owners;
8) Entrance signage and landscaping;
9) Street lighting, conduits, and appurtenant hardware; and 10)Landscaping within the detention basin at Hans Christian Anderson Park shall be perpetually maintained.
143

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART B
Francisco & Associates
6 The construction, operation, maintenance, and servicing costs for Fiscal Year 2022-23 are summarized below.

REVENUES
Projected Beginning Fund Balance (06/30/2022) $351,011.00 Anticipated FY 2022-23 Assessment Levy $219,024.00
Total Revenues Available $570,035.00

MAINTENANCE COSTS
Water (irrigation) $84,000.00
Backflow Prevention $3,000.00
Irrigation Power (PG&E) $600.00
Street Light Power (PG&E) (24 lights) $3,500.00
Estimated Repairs and Replacement $15,000.00
Special Projects $7,000.00
Detention Basin Maintenance $6,500.00
Open Space/Landscaping Maintenance $92,000.00
Subtotal Maintenance Cost $211,600.00

INCIDENTAL COSTS
Administration (City) $12,000.00
Engineer's Report and Related Documents $5,000.00
County Collection Charges $200.00
Subtotal Incidental Costs $17,200.00

RESERVES
Operating Reserves 1 $114,400.00
Capital Reserves 1 $226,835.00
Projected Ending Fund Balance (06/30/2023) $341,235.00
Total Costs $570,035.00

DISTRICT INFORMATION
Total No. of Proposed Assessable Single Family Parcels 169 Maximum Assessment per Proposed Single Family Parcel 2 $3,103.81 FY 2022-23 Collection per Proposed Single Family Parcel $1,296.00 NOTES:
(1) Recommended minimum reserve amount is $317,544 (Operating and Capital). Operating reserves are needed for future fiscal years because the City does not receive assessment revenue from the County until January, therefore it's necessary to have an operating reserve fund to cover 6 months of cashflow from July 1 through December 31 each fiscal year. Therefore, for FY 2022-23, $114,400 is needed for operating reserves [($211,600+$17,200) x 0.50 = $114,400].

In addition, Capital reserves are used to replace capital facilities in the event of failure, damage, vandalism or when they reach their useful life expectancy. The estimated cost to replace the capital facilities in FY 2022-23 dollars is $812,578. Since it is unlikely that all capital facilities will need to be replaced in the same year it is estimated that at least 25% of the replacement cost, or at minimum $203,144 be budgeted and available for capital reserves. (2) The maximum assessment per parcel may increase 5% each fiscal year.

TABLE NO. 1
FISCAL YEAR 2022-23 ESTIMATE OF COST
SOLVANG MESA LANDSCAPE & LIGHTING MAINTENANCE DISTRICT NO. 2004-1 144

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART B
Francisco & Associates
7 The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District. Funds raised by the assessments shall be used only for the purpose as stated herein. Any balance remaining on July 1 must be carried over to the next fiscal year unless the funds are being accumulated for future capital improvements and/or operating reserves.
145

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART C
Francisco & Associates
8 PART C

ASSESSMENT DISTRICT DIAGRAM
The boundaries of the Solvang Mesa Landscape and Lighting Maintenance District No. 2004-1 are shown on the reduced map on the following page. For the particulars of the lines and dimensions for each Assessor Parcel Number, please refer to the Assessor Parcel Maps located at the Santa Barbara County Assessor office for the year in which this Report was prepared.
146
147

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART D
Francisco & Associates
10 PART D

METHOD OF APPORTIONMENT OF ASSESSMENT

GENERAL
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by Agencies for the purpose of providing certain public improvements, which include the operation, maintenance and servicing of landscaping and lighting improvements.

Section 22573 of the Landscape and Lighting Act of 1972 requires that maintenance assessments must be levied according to special benefit, rather than according to assessed value. This Section states:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.

The determination of whether a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 (commencing with Section 50000)) [of the Streets and Highways Code, State of California].”
In addition, Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property.

The Act permits the designation of zones of benefit within any individual assessment district if “by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement” (Sec. 22574). Thus, the 1972 Act requires the levy of a true “assessment” rather than a “special tax”.

Article XIIID provided that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways, and that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities. 148

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART D
Francisco & Associates
11 LANDSCAPING/OPEN SPACE BENEFIT DETERMINATION
Trees, landscaping, hardscaping, open space, and appurtenant facilities, if well maintained, provide beautification, shade, and enhancement of the desirability of the properties within the boundaries of the District. In Parkways and Land Values, written by John Nolan and Henry V. Hubbard, it is stated:
"... there is no lack of opinion, based on general principals and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly. Indeed, in most cases where public money has been spent for parkways, the assumption has been definitely made that the proposed parkway will show a provable financial profit to the City. It has been believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City,..."
It should be noted that the definition of "parkways" above may include the roadway as well as the landscaping alongside the roadway. One hundred percent of the benefits resulting from the landscape and open space improvements are a direct and special benefit to the properties within the District. Therefore, there are no general benefits and 100% of the annual cost to operate and maintain the landscape and open space improvements is assessed to the properties within the boundaries of the District.

STREET LIGHTING BENEFIT DETERMINATION
The proper functioning of street lighting is imperative for the welfare and safety of the property owners throughout the District. The annual operation, maintenance and servicing of the District’s street lighting system benefits the properties within the District by providing increased illumination for ingress and egress, safe traveling at night, improved security, and protection of property. One hundred percent of the benefits resulting from the street lighting improvements are a direct and special benefit to the properties within the District. Therefore, there are no general benefits and 100% of the annual cost to operate and maintain the street lighting improvements is assessed to the properties within the boundaries of the District.

GENERAL & SPECIAL BENEFIT
There are no General Benefits associated with street lighting, landscaping, and open space improvements within the Solvang Mesa Landscape & Lighting District. All the street lighting, landscaping and open space improvements directly benefit and are a special benefit to the properties within the Solvang Mesa Landscape & Lighting District. 149

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART D
Francisco & Associates
12 ASSESSMENT METHODOLOGY
Each single-family residential parcel will benefit equally from the construction, operation, maintenance and servicing of the landscaping and street lighting improvements.

Therefore, the total assessment revenue needed to construct, operate, maintain and service the landscaping and street lighting improvements will be spread equally to each proposed single family residential parcel.

The Phase I thru IV landscaping and street lighting improvements and the entire development’s (Phase I thru IV) entryway and detention basin improvements have been completed and turned over to the City for annual maintenance. Each of the 169 singlefamily residential parcels located in Phases I thru IV will benefit from the landscaping and street lighting improvements and their pro-rata share of the entryway and detention basin improvements. Therefore, it is proposed that $219,024.00 in assessment revenue is needed from the 169 single-family residential parcels located in the District, or $1,296.00 per parcel to cover these costs.
150

SOLVANG MESA LANDSCAPE & LIGHTING SECTION II
MAINTENANCE DISTRICT No. 2004-1 PART E
Francisco & Associates
13 PART E

PROPERTY OWNER LIST & ASSESSMENT ROLL
Appendix “A’ includes a listing of the Assessor parcels located within the boundaries of the Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1 that will be assessed in FY 2022-23. The maximum assessment rate in FY 2022-23 that could be charged is $3,103.81 per single-family residential unit. In each subsequent fiscal year, the maximum annual assessment rate for each single-family residential unit may be increased 5%.

The total proposed assessment for FY 2022-23 is $219,024.00. 151

SOLVANG MESA LANDSCAPE & LIGHTING
MAINTENANCE DISTRICT No. 2004-1 APPENDIX “A”
Francisco & Associates
A-1
FY 2022-23 ASSESSMENT ROLL
(In Assessor Parcel Number Order)
152
City of Solvang
Solvang Mesa Landscape & Lighting
Maintenance District No. 2004-1

ASSESSMENT ROLL
FISCAL YEAR 2022-23

APPENDIX A
Assessor's
Parcel
Number
Assessment
Amount
137-730-001 $1,296.00
137-730-002 $1,296.00
137-730-003 $1,296.00
137-730-004 $1,296.00
137-730-005 $1,296.00
137-730-006 $1,296.00
137-730-007 $1,296.00
137-730-008 $1,296.00
137-730-009 $1,296.00
137-730-010 $1,296.00
137-730-011 $1,296.00
137-730-012 $1,296.00
137-730-013 $1,296.00
137-730-014 $1,296.00
137-730-015 $1,296.00
137-730-016 $1,296.00
137-730-017 $1,296.00
137-730-018 $1,296.00
137-730-019 $1,296.00
137-730-020 $1,296.00
137-730-021 $1,296.00
137-730-022 $1,296.00
137-730-023 $1,296.00
137-730-024 $1,296.00
137-730-025 $1,296.00
137-730-026 $1,296.00
137-730-027 $1,296.00
137-730-028 $1,296.00
137-730-029 $1,296.00
137-730-030 $1,296.00
137-730-031 $1,296.00
137-730-032 $1,296.00
137-730-033 $1,296.00
137-730-034 $1,296.00
137-730-035 $1,296.00
137-730-036 $1,296.00
137-730-037 $1,296.00
137-730-038 $1,296.00
137-740-001 $1,296.00
137-740-002 $1,296.00
137-740-003 $1,296.00
137-740-004 $1,296.00
137-740-005 $1,296.00
137-740-006 $1,296.00
137-740-007 $1,296.00
137-740-008 $1,296.00
137-740-009 $1,296.00
137-740-010 $1,296.00
137-740-011 $1,296.00
137-740-012 $1,296.00
137-740-013 $1,296.00
137-740-014 $1,296.00
Assessor's
Parcel
Number
Assessment
Amount
137-740-015 $1,296.00
137-740-016 $1,296.00
137-740-017 $1,296.00
137-740-018 $1,296.00
137-740-019 $1,296.00
137-740-020 $1,296.00
137-740-021 $1,296.00
137-740-022 $1,296.00
137-740-023 $1,296.00
137-750-001 $1,296.00
137-750-002 $1,296.00
137-750-003 $1,296.00
137-750-004 $1,296.00
137-750-005 $1,296.00
137-750-006 $1,296.00
137-750-007 $1,296.00
137-750-008 $1,296.00
137-750-009 $1,296.00
137-750-010 $1,296.00
137-750-011 $1,296.00
137-750-012 $1,296.00
137-750-013 $1,296.00
137-750-014 $1,296.00
137-750-015 $1,296.00
137-760-001 $1,296.00
137-760-002 $1,296.00
137-760-003 $1,296.00
137-760-004 $1,296.00
137-760-005 $1,296.00
137-760-006 $1,296.00
137-760-007 $1,296.00
137-760-008 $1,296.00
137-770-001 $1,296.00
137-770-002 $1,296.00
137-770-003 $1,296.00
137-770-004 $1,296.00
137-770-005 $1,296.00
137-770-006 $1,296.00
137-770-007 $1,296.00
137-770-008 $1,296.00
137-770-009 $1,296.00
137-770-010 $1,296.00
137-770-011 $1,296.00
137-770-012 $1,296.00
137-770-013 $1,296.00
137-770-014 $1,296.00
137-770-015 $1,296.00
137-770-016 $1,296.00
137-770-017 $1,296.00
137-770-018 $1,296.00
137-770-019 $1,296.00
137-770-020 $1,296.00
Assessor's
Parcel
Number
Assessment
Amount
137-770-021 $1,296.00
137-770-022 $1,296.00
137-770-023 $1,296.00
137-770-024 $1,296.00
137-780-001 $1,296.00
137-780-002 $1,296.00
137-780-003 $1,296.00
137-780-004 $1,296.00
137-780-005 $1,296.00
137-780-006 $1,296.00
137-780-007 $1,296.00
137-780-008 $1,296.00
137-780-009 $1,296.00
137-780-010 $1,296.00
137-780-011 $1,296.00
137-780-012 $1,296.00
137-780-013 $1,296.00
137-780-014 $1,296.00
137-780-015 $1,296.00
137-800-001 $1,296.00
137-800-002 $1,296.00
137-800-003 $1,296.00
137-800-004 $1,296.00
137-800-005 $1,296.00
137-800-006 $1,296.00
137-800-007 $1,296.00
137-800-008 $1,296.00
137-800-009 $1,296.00
137-800-010 $1,296.00
137-800-011 $1,296.00
137-800-012 $1,296.00
137-800-013 $1,296.00
137-800-014 $1,296.00
137-800-015 $1,296.00
137-800-016 $1,296.00
137-800-017 $1,296.00
137-800-018 $1,296.00
137-800-019 $1,296.00
137-800-020 $1,296.00
137-800-021 $1,296.00
137-800-022 $1,296.00
137-800-023 $1,296.00
137-800-024 $1,296.00
137-800-025 $1,296.00
137-800-026 $1,296.00
137-800-027 $1,296.00
137-800-028 $1,296.00
137-800-029 $1,296.00
137-800-030 $1,296.00
137-800-031 $1,296.00
137-800-032 $1,296.00
137-800-033 $1,296.00
04/12/22 A - 2
The County Auditor only accepts amounts divisable by two, therefore the amount may differ from the approved rate due to rounding. 153
City of Solvang
Solvang Mesa Landscape & Lighting
Maintenance District No. 2004-1

ASSESSMENT ROLL
FISCAL YEAR 2022-23

APPENDIX A
Assessor's
Parcel
Number
Assessment
Amount
137-800-034 $1,296.00
137-800-035 $1,296.00
137-800-036 $1,296.00
137-800-037 $1,296.00
137-800-038 $1,296.00
137-800-039 $1,296.00
137-800-040 $1,296.00
137-800-041 $1,296.00
137-800-042 $1,296.00
137-800-043 $1,296.00
137-800-044 $1,296.00
137-800-045 $1,296.00
137-800-046 $1,296.00
Total Parcels: 169
$219,024.00
Total
Assessment:
04/12/22 A - 3
The County Auditor only accepts amounts divisable by two, therefore the amount may differ from the approved rate due to rounding. 154
R 22-1170 Solvang Mesa Annual Assessments
RESOLUTION NO. 22-1170

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SOLVANG

CALIFORNIA CONFIRMING AND LEVYING ASSESSMENTS FOR

SOLVANG MESA LANDSCAPE & LIGHTING MAINTENANCE DISTRICT
NO. 2004-1 FOR
FISCAL YEAR 2022-23
WHEREAS, the City Council has initiated proceedings for the levy of a Landscape and Lighting Maintenance District pursuant to the terms and provisions of the Landscaping and Lighting Act of 1972, Streets and Highway Code sections 22000 and following, and Proposition 218 and its implementing legislation, in a District known and designated as Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1; and

WHEREAS, Section 22585 of the California Streets and Highways Code require the City Council to adopt a resolution generally describing any changes to an existing assessment district; and
WHEREAS, Section 22585 further requires that the City Council order the preparation of an annual Preliminary Engineer’s Report for submission to the legislative body, and the City Council has ordered the preparation of an Engineer’s Report, which was prepared and filed with the City Council pursuant to law, which report was received and considered; and WHEREAS, the City Council has held a public hearing after notice published in a manner required by law and after all persons were afforded the opportunity to speak and be heard and the City Council considered all public input, and all written protests submitted and not withdrawn, and at which the City Council determined that no majority protest exists with regard to the proposed assessments.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOLVANG DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The City of Solvang hereby confirms the assessment diagram and assessment roll set forth in the Engineer’s Report, a copy of which is hereby attached and incorporated herein by reference, for the Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1 pursuant to Streets and Highways Code sections 22500 et seq., commonly known as the “Landscaping and Lighting Act of 1972”.

SECTION 2. The City of Solvang hereby authorizes the levy and collection of assessments for the Solvang Mesa Landscape & Lighting Maintenance District No. 2004-1 for Fiscal Year 2022-

23. SECTION 3. The City of Solvang hereby directs the County Auditor-Controller to place the direct charge levies in the amount of $1,296.00 per parcel on the applicable tax roll.

SECTION 4. The improvements shall consist of street lighting, landscaping, landscape irrigation systems, storm drain detention basin and other open space improvements as described in the conditions of approval for the Solvang (Skytt) Mesa subdivision.

Attachment B
155
R 22-1170 Solvang Mesa Annual Assessments
SECTION 5. A full and detailed description of the improvements, boundaries of the assessment district and any zone therein, and the assessments upon assessable lots and parcels of land with the district are included in the Final Engineer’s Report on file with the City Clerk.

SECTION 6. That this resolution shall be effective immediately upon adoption.

SECTION 7.That the City Clerk shall certify to the passage and adoption of this resolutionand shall cause a certified copy to be filed in the book of original resolutions.

PASSED, APPROVED, AND ADOPTED on this 9th day of May, 2022. ______________________________
Charlie Uhrig, Mayor
APPROVED AS TO FORM: ATTEST:
______________________________ ______________________________ Dave Fleishman, City Attorney Annamarie Porter, City Clerk 156
R 22-1170 Solvang Mesa Annual Assessments

STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA )ss

CITY OF SOLVANG )
I, Annamarie Porter, City Clerk of the City of Solvang, California do hereby certify that Resolution No. 22-1170 was passed and adopted by the City Council of the City of Solvang at a regular meeting of said City Council held on the 9th day of May 2022, and thereafter signed and approved by the Mayor and attested by the City Clerk, and that said resolution was adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Annamarie Porter, City Clerk
157
Agenda Item: 6
Solvang City Council STAFF REPORT
PREPARED BY: Xenia Bradford, City Manager
MEETING DATE: May 9, 2022
SUBJECT: SYV Pride Event Final Approval
RECOMMENDATION:

Consider approving SYV Pride Event including a parade to take place in Solvang for the first time.

DISCUSSION:

SYV Pride is a newly formed non-profit organization. SYV Pride is proposing a new special event promoting their mission to take place on June 25, 2022. The event will include speakers and entertainment at the Solvang Park and a parade. The City is in the process of working with the applicant and Cogs & Marvel to finalize the recommended parade route. Additional information may be submitted prior to the Council meeting as the information becomes available.

The Tourism Advisory Committee received a conceptual presentation of the event at their April meeting and unanimously recommended the event for approval.

ALTERNATIVES:

Council has full discretion. New special events substantially impacting circulation and use of public spaces are subject to final Council approval per the adopted Special Events Guidelines. The Tourism Advisory Committee reviews new special event applications first and makes recommendations to City Council.

FISCAL IMPACT:

The event holder is required to pay special events fees to cover City incurred expenditures.

ATTACHMENTS:

A – SYV Pride Application
158

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT

SPECIAL EVENT APPLICATION - STREET CLOSURE
Application Information:

Host Organization: S Lf V Prl, De
Name of Event: __ 17_'1-'--V_.._P-'-r---', d:::....;...=�::::::.___..Jct--:�::....o..:::;1-:......;;J...=:::....:... __ _ Date(s) of Event: --�t:,_�---=--d)._<_- ...:..:).__:o ��;).=--. ----­ Primary Contact: 5 o 12..a. I' JV't t{ ,i,, 4.
:·r
Primary Contact Phone Number: J-5'/D -crfJ:, -):J.:I '- pr \f}O �) 35ZJ-?- 7 b �- Primary Contact Email Address: ;:l fVle.aMa,� -�·evia; (. Co,-1,\ dr .9td.,i(;l_P1.�I' <P 5 '1 11 f riP, e,,r3
Mailing address: ----------------
Event Website (
if applicable): ___________ _
Type of Event:
0AutoShow
□ Bike Ride
Dwalk/Run
D Athletic Event - Other Please Describe:
0 Festival/Carnival
0concert/Performance
0Parade
--------------
D Other Please Describe: -------------------
Attachment A
159

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT
Event Setup & Dismantle:

Setup Dates: � -; S -d" O J.,JEvent Dates: h ·J-S--�o� Dismantle Dates: I:, •'t).. � -ti'- O��
Setup Times: __ q_.' _o_o_tt_.,,..., _____ _
Event Times: __ /_l_-__ e,------"l'_IV1 ___ _
Dismantle Times: 5 I' m --�--------
Anticipated Attendance: --=5"_/J_o ____ _
City Street Names and/or Public Areas Requested for Event:

Please be specific. A City street map highlighting requested areas is mandatory. If you would like, please submit a separate list with dates and times of use for each area/street/parking lot, etc.

Food Concession/Vendors:

A list of all vendors must be provided to the City. Each vendor must pay a $50 vendor fee unless they are a non-profit organization or have a current valid City of Solvang Business Certificate by the date of your special event application submittal. Non-profit ID numbers/registration# or a copy of tax exemption must be provided on the vendor list for non-profit organizations.

Vendors with a City of Solvang Business Certificate must provide certificate number and most current date issues.

Number of expected vendors: __ ·?,_-tz> __ Y ____ _
Will food be prepared at this event? f' "
0 t{_ frv e--k.�
Will Liquid Propane Gas (LPG), Open Flame, or Generators be used? _______ _ 160

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT
If you plan to serve/sell food, you are required to obtain a health permit from Santa Barbara County Public Health Department at (805) 681) 4900, or www.sbcphd.org/ehs. Please note: you will need to provide the City of Solvang with a copy of your SB Health Permit.

Alcohol or Beverage Service:

Will you be serving or selling non-alcoholic beverages at your event? __ '1�,,L..-S _____ Will you be serving or selling alcoholic beverages at your event? ____ 1_-e_s ____ _ If you plan to serve/sell beverages (alcoholic and non-alcoholic), you are required to obtain a health permit from Santa Barbara County Public Health Department at (805) 681) 4900, or www.sbcphd.org/ehs. Please note: you will need to provide the City of Solvang with a copy of your SB Health Permit.

You will be required to contact the Alcohol Beverage Control (ABC) and obtain necessary Special Daily License in order to serve/sell alcohol. Proof of such license must be provided to the City of Solvang. You. Must include on your site map all conditioned area(s) including entrances and exits as required by ABC. For information and licensing procedures, please visit www.abc.ca.gov/forms.

Parades:

Does your event include a parade? [lJ Yes D No
If yes, which route will you be using?
D Route A: begins at Veteran's Memorial Building. West on Mission Dr, Left on Fourth Pl, Left on Copenhagen Dr, Left on Alisa I Road, Right on Mission Dr, returning to Veteran's Memorial Building Parking Lot (Route map at the bottom of this application). � Route 8: begins at Veteran's Memorial Building. West on Mission Dr, Left on Atterdag Rd, Left on Copenhagen Dr, Left on Alisal Road, Left on Mission Dr, returning to Veterans's Memorial Building Parking Lot.

D New Route: Please provide a map of your proposed route. This route will be subject to approval.
161

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT
Sheriff Services and Traffic Control Plans & Services:

Your Street Closure Permit will require to contract with the Sheriff Department and/or Traffic Control Company for traffic control service plans and proper placement of traffic control devices (TCD's). All events will need to submit a Traffic Control Plan. Please give details below on your plans for traffic control. You may submit in a separate file if necessary.

Site Plan:

To ensure your application is reviewed promptly, please attach your site/route plan depicting the proposed layout for your event. Please refer to the Special Event Permit Guidelines for details of what should be included in your site/route plan.

Entertainment and Related Activities:

Are there any entertainment features, musical or otherwise, included in your event? [Ilves ONo
Will there be amplified music or announcements at any time during your event? �Yes ONo
If you answered yes to any of the above, please explain below and include locations. 162

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT
Portable Restrooms:

Do you plan to provide restroom facilities? Please note, it may be required.

Oves Ct)No
If yes, how many are you providing for your event? Regular: ____ ADA: ___ _ Please list locations of restrooms and which type on your site map.

Sanitation and Recycling:

Please list the amount of each type of unit you will be providing. Please note, it may be a requirement.

Trash Cans: ___ _ Recycling Containers: ____ Compost Stations: ____ Dumpsters: ____
Please make sure to list locations of units and which type on your site map.

Medical Plan:

If required for your event (a requirement for any event with more than 1,000 attendees), please provide a separate document describing the locations of first aid stations along with the type of aid offered and who is contracted to provide medical services.

Additional Contacts:

Contact Name & Title: ------------Contact Email: --------- Contact Name & Title: ------------ Contact Email: --------- 163

CITY OF SOLVANG

SPECIAL EVENT APPLICATION

STREET CLOSURE PERMIT
Affidavit of Applicant:

I certify that the information contained in the forgoing application is true and correct to the best of my knowledge and that I have read, understood and agree to abide by the rules and regulations governing the proposed Special Event under the City of Solvang Municipal Code. I understand that this application is made subject to the rules and regulations established by the City Council and/or the City Manager or the Manager's designee. Applicant agrees t ocomply with all other requirements of the City, County, State, Federal, and any other applicable entity, which may pertain to the use of the Event venue and the conduct of the Event. I agree to abide by these rules, and further certify that I, on behalf of the Host Organization, am also authorized to commit that organization, and therefore agree to be financially responsible for any costs and fees that may be incurred by or on behalf of the Event to the City of Solvang and contracted services.

I agree to all conditions stated in the Special Event Guidelines and Application:

Print Name & Titles/Applicant/Host Organization
Signature Date
164
Solvang City Council STAFF REPORT
PREPARED BY: Xenia Bradford, City Manager
MEETING DATE: May 9, 2022
SUBJECT: Fiscal Year 2022-24 3rd Quarter Financial Report RECOMMENDATION:

Receive and file current fiscal year 3rd Quarter Financial Report DISCUSSION:

The City continuously evaluates its fiscal position. Part of this process and ongoing financial monitoring and management is evaluation of actual revenues and expenditures compared to budget throughout the year. Quarterly financial reports are prepared to ensure that the City does not draw on fund balances beyond approved budget amounts. The analysis also examines trends in revenues and may provide early indicators in changing economic conditions. Finally, quarterly financial review ensures that the City continuously monitors expenditure trends against the budget.

Revenues
The City is experiencing a strong recovery post COVID-19 showing healthy increases in both hotel tax (transient occupancy tax) and sales tax. Transient Occupancy Tax (TOT) accounts for over 50% of the City’s discretionary revenues. Comparative revenues to date reports are shown in attachments A and B.

The TOT collected through February (latest data available), is approximately $3.9 million. If the City performs similarly to last year for the rest of the fiscal year, TOT collected could reach approximately $5 million for the fiscal year. This is compared to highest TOT revenue of $4.5 million pre COVID-19 in Fiscal Year 2018-19.

The chart below shows annual collection of TOT over the years. FY 2021-22 amount is based on yearto-date collections.

Agenda Item: 7
165
While the City is experiencing very healthy gains, so is the rest of the Central Coast region. The chart below shows comparative TOT revenue gains pre and post the COVID-19 pandemic for selected comparable locations. The data shows that City of Solvang TOT has increased by 30.7% since last year while City of Buellton TOT has increased by 37%. City of Santa Barbara experienced 30% growth.

FY 2018-2019 TOTAL FY 2018-2019
Through February
FY 2021-2022
Through February
Partial Year
through February
Data % Difference
SOLVANG 4,540,786 2,968,856 3,879,196 30.7%
Buellton 3,114,194 2,003,740 2,744,403 37.0%
Santa Barbara City 23,421,551 15,413,938 20,034,771 30.0% Carmel 6,849,705 NOT AVAILABLE 5,225,198 NOT AVAILABLE
Pismo Beach 10,382,020 NOT AVAILABLE 11,121,378 NOT AVAILABLE Sales tax collected through February is approximately $1.3 million. If the City performs similarly to last year for the remainder of the fiscal year, sales tax collected could reach approximately $2 million for the fiscal year. This is compared to sales tax revenue of $1.5 million pre COVID-19 in Fiscal Year 2018-19 or highest sales tax revenue of $1.6 million in Fiscal Year 2020-2021.

The chart below shows annual collection of sales tax over the years. The FY 2021-22 amount is based on year-to-date collections.
166
Attachment C, is the Sales Tax Trends Analysis report form the City’s sales tax consultant, Avenu Insights & Analytics. The sales tax analysis reports are lagging and this latest report analyzes data for quarter 4 of the calendar year or quarter 2 of the fiscal year (Oct – Dec). During the quarter Solvang performed substantially stronger than the State and Santa Barbara County showing quarterly growth compared to last year at 37.2% for Solvang compared to Statewide increase of 14.1%.

Water and Waste Water Enterprise revenues derived from charges for services are in alignment with budgeted amounts.

Expenditures
Expenditures to date for all operating funds are in alignment with budgeted amounts. General Fund expended approximately 65% of budgeted amounts through March. Enterprise Funds expenditures to date are only at approximately 35% of budgeted amounts due to scheduled large payments for State water and Capital Improvement Projects due in the last quarter of the fiscal year.

ALTERNATIVES:

This is an informational report only. Council may provide Staff with general policy direction if desired.

FISCAL IMPACT:

This is an informational item only, there is no fiscal impact.

ATTACHMENTS:

A – TOT Summary
B – Sales Tax Summary
C – Sales Tax Trends Analysis Report
167
TOTAL TOT 2021/22
OCCUPANCY% 2021/22
TOTAL TOT 2020/21
OCCUPANCY% 2020/21
TOTAL TOT 2019/20
OCCUPANCY% 2019/20
JULY
$
$
$
AUGUST

JULY AUGUST
669,380 $ 579,311
90% 83%
365,993 $ 398,352
58% 68%
529,346 $ 498,350
87% 83%

SEPTEMBER
Fiscal Year
2005/06
2006/07
2007/08
2008/09
2009/10
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22

SEPTEMBER
$ 470,016 $
81%
$ 349,183 $
69%
$ 363,606 $
73%

OCTOBER

OCTOBER
483,564
77%
402,948
71%
366,920
68%

NOVEMBER

CITY OF SOLVANG
Transient Occupancy Tax 2021-22

NOVEMBER DECEMBER
$ 474,935 $ 532,518
75% 77%
$ 367,624 $ 131,729
63% 26%
$ 372,155 $ 374,434
67% 65%

JANUARY
$ 292,943
54%
$ 78,244
17%
$ 253,587
58%
TOT Revenue

DECEMBER JANUARY

FEBRUARY
$ 376,530
68%
$ 199,480
46%
$ 278,470
61%

FEBRUARY
■ TOTAL TOT 2019/20 ■ TOTAL TOT 2020/21 ■ TOTAL TOT 2021/22 Percent Change from Previous
TOT Received Year Budgeted TOT
$ 2,198,064 Receipts YTD
$ 2,408,153 9.6%
$ 2,418,395 0.4%
$ 2,235,432 -7.6%
$ 2,354,931 5.3%
$ 2,508,468 6.5%
$ 2,682,707 6.9%
$ 2,982,078 11.2%
$ 3,447,513 15.6%
$ 3,830,232 11.1%
$ 4,185,451 9.3%
$ 4,330,071 3.5%
$ 4,320,292 -0.2%
$ 4,540,786 5.1%
$ 3,374,073 -25.7%
$ 4,089,029 21.2%
$ 3,879,196
$
$

MARCH APRIL MAY
352,940 $ 427,603 $ 466,118
61% 74% 74%
135,935 $ 7,277 $ 26,778
34% 6% 20%

MARCH APRIL
FY2021/22
10796
6796
$ 3,632,629
$ 3,879,196
of budgeted revenue
of fiscal year elapsed
$
$
MAY
As of: 4/6/1012
JUNE
$
548,814 $
84%
167,215 $
39%
YTD
TOTAL
3,879,196
76%
4,089,029
59%
3,374,073
55%
JUNE
Attachment A
168

SOLVA G
TOTAL SALES TAX 2021/22
TOTAL SALES TAX 2020/21
TOTAL SALES TAX 2019/20
TOTAL SALES TAX 2018/19
$
$
$
$

JULY AUGUST

JULY AUGUST
118,416 $ 181,818
119,481 $ 136,123
110,606 $ 143,020
115,570 $ 149,029

SEPTEMBER
Fiscal Year
2005/06
2006/07
2007/08
2008/09
2009/10
2010/11
2011/12
2012/13
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
2019/20
2020/21
2021/22

SEPTEMBER OCTOBER
$ 247,010 $ 113,532
$ 132,096 $ 105,314
$ 137,622 $ 113,177
$ 154,530 $ 101,820

OCTOBER NOVEMBER

CITY OF SOLVANG
Sales Tax 2021-22

NOVEMBER DECEMBER
$ 136,358 $ 290,466 $
$ 126,050 $ 151,528 $
$ 149,946 $ 149,212 $
$ 116,700 $ 183,653 $
Sales Tax Revenue

JANUARY
109,267
74,781
91,217
89,796

JANUARY

FEBRUARY MARCH APRIL MAY
$ 115,313
$ 103,884 $ 150,918 $ 106,645 $ 123,866
$ 84,357 $ 66,272 $ 76,857 $ 148,712
$ 105,193 $ 111,880 $ 114,365 $ 122,823

FEBRUARY MARCH APRIL
■TOTAL SALES TAX 2021/22

DECEMBER
TOTAL SALES TAX 2020/21 TOTAL SALES TAX 2019/20 ■ TOTAL SALES TAX 2018/19 Percent Change from Previous
Sales Tax Received Year
$ 904,610
$ 988,279 9.2%
$ 1,166,089 18.0%
$ 1,072,647 -8.0%
$ 930,525 -13.2%
$ 968,338 4.1%
$ 1,058,387 9.3%
$ 1,122,814 6.1%
$ 1,153,845 2.8%
$ 1,241,436 7.6%
$ 1,226,777 -1.2%
$ 1,453,808 18.5%
$ 1,405,281 -3.3%
$ 1,507,745 7.3%
$ 1,347,670 -10.6%
$ 1,606,443 19.2%
$ 1,312,180 -18.3%
Budgeted Sales Tax
Receipts YTD
92%
67%
FY2021/Z2
$ 1,419,000
$ 1,312,180
of budgeted revenue
of fiscal year elapsed
$
$
$
MAY
As of: 5/1/1012
JUNE
$
275,757 $
76,671 $
142,386 $
YTD
TOTAL
1,312,180
1,606,443
1,347,670
1,507,745
JUNE
Attachment B
169
Top 25 Sales Tax Remitters California sales tax cash receipts increased by 25.5% from the same quarter last year. In this jurisdiction sales tax cash ALISAL GUEST RANCH receipts increased by 41.1% from the same quarter last year BUELLFLAT ROCK COMPANY due to a increase of $15,820,000 in Taxable Sales.

CHOMP BURGERS FRIES SHAKES
COPENHAGEN SAUSAGE GARDEN Cash Receipts Quarter Annual
CVS/PHARMACY Solvang 41.1% 46.3%
ETERNAL BEAUTY Santa Barbara Countywide Pool 8.6% 13.4% FIRST STREET LEATHERS Santa Barbara Countywide 24.9% 26.4% HENNESSY INTERNATIONAL South Coast Region 28.8% 27.7%
JIM'S SERVICE CENTER Statewide 25.5% 26.7%

LEONARDOS RISTORANTE & PIZZERIA
LUCAS & LEWELLEN VINEYARDS Annualized Percent Change in Sales Tax Cash Receipts

LYNCH READY MIX CONCRETE

NEW FRONTIERS NATURAL FOODS

NIELSEN BUILDING MATERIALS

OSTERIA GRAPPOLO

PAULA'S PANCAKE HOUSE

RITE AID DRUG STORES

SANTA YNEZ VALLEY HARDWARE

SEAR STEAKHOUSE

SOLVANG BREWING COMPANY

SOLVANG RESTAURANT

SOLVANG SHOE STORE

SUCCULENT CAFE WINE CHARCUTERIE

THE LANDSBY

VALLEY FRESH MARKET
Business Activity Quarter Annual Quarter Annual
General Retail 34.0% 50.3% 21.4% 26.9%
Food Products 57.9% 62.2% 26.1% 17.6%
Transportation 52.3% 52.9% 13.2% 18.1%
Construction 8.7% 9.9% -2.7% 3.0%
Business To Business -17.6% 7.8% 1.9% 3.0%
TOTAL LOCAL BUSINESS ACTIVITY 37.2% 44.4% 14.1% 15.6%
COUNTYWIDE POOL ACTIVITY 22.7% 30.4% 3.4% 9.0%
City of Solvang
Solvang California
Quarterly Report on Sales Tax and Business Activity
4th Quarter 2021 in Review
-18.0%
-12.0%
-6.0%

0.0%

6.0%

12.0%

18.0%

24.0%

30.0%

36.0%

42.0%

48.0%

54.0%
Solvang Santa Barbara Countywide Statewide

Attachment C
170
Solvang
Annual Per Capita Sales Tax
Adjusted for Inflation
(Constant 2017 $)
City of Solvang
News
• Economic Activity: Real Gross Domestic Product (GDP) grew at a seasonally adjusted annualized rate of 7.0% in the fourth quarter of 2021. Real GDP in Q4 2021 surpassed its Q4 2019 pre-pandemic peak by 6.4%. U.S. inflation accelerated to 7.0% in December of 2021, while California's inflation, accelerated from 5.6% in October of 2021 to 6.5% year-over-year in December of 2021. (BEA, February Finance Bulletin) • Employment: The U.S. unemployment rate averaged 5.4% in 2021. California's unemployment rate decreased to

6.5% in December of 2021, bringing the 2021 average unemployment rate to 7.7%. (February Finance Bulletin )
• Personal Income: U.S. personal income increased by 7.2% for the fourth quarter of 2021, compared to same quarter previous year. (BEA)
2017Q4 $247 2018Q4 $249 2019Q4 $252 2020Q4 $219 2021Q4 $291 $33 $35 $38 $45 $55 $1 $1 $1 $1
$1
$8 $10 $8 $7
$7 $41 $40 $38 $39
$40 $14 $14 $15 $12
$18
$92 $94 $98
$70
$107
$58 $55 $54
$45
$63
General Retail
Food Products
Transportation
Construction
Business To Business
Miscellaneous
County Pool
(Cash Basis)

171
SOUTH COAST: Quarterly Comparison of 2020Q4 and 2021Q4 (October through December Sales) General Retail Food Products Transportation Construction Business To Business Miscellaneous Oct - Dec 2021
(2021Q4)
Oct - Dec 2020
(2020Q4) % Chg Gain Gain Decline Decline
AGOURA HILLS 13.2% 30.7% 119.9% -2.9% 3.8% 23.6% 1,135,294 851,303 33.4% Auto Sales - New Service Stations Heavy Industry Bldg.Matls-Retail ALHAMBRA 19.5% 39.7% 29.2% 8.7% -4.2% 22.2% 4,147,899 3,382,041 22.6% Auto Sales - New Restaurants Leasing Misc. Vehicle Sales ARCADIA 50.1% 74.2% 58.8% 46.4% -24.5% -4.8% 2,857,796 1,911,116 49.5% Restaurants Apparel Stores Heavy Industry Leasing ARTESIA 54.6% 38.7% 78.8% 27.2% -39.7% -80.4% 801,902 577,171 38.9% Miscellaneous Retail Restaurants Heavy Industry Light Industry AVALON 82.6% 33.5% 59.4% 15.6% 26.0% 42.6% 197,960 134,549 47.1% Restaurants Miscellaneous Retail Liquor Stores Light Industry AZUSA 20.4% 14.9% 35.0% 5.9% 59.3% -83.3% 1,799,736 1,475,156 22.0% Department Stores Heavy Industry Miscellaneous Other Electronic Equipment BALDWIN PARK -2.8% 19.2% 36.5% 10.3% 13.5% 254.4% 1,664,401 1,466,529 13.5% Service Stations Restaurants Light Industry Furniture/Appliance BELL 13.4% 29.4% 27.5% 88.3% 85.7% 2.6% 725,490 544,841 33.2% Electronic Equipment Food Processing Eqp Heavy Industry Chemical Products BELL GARDENS 26.5% 14.5% 20.1% -16.1% 40.0% 32.9% 833,970 683,851 22.0% Restaurants Furniture/Appliance Bldg.Matls-Whsle Food Processing Eqp BELLFLOWER 0.5% 18.2% 9.1% 42.0% 33.6% 27.3% 1,832,281 1,633,482 12.2% Service Stations Restaurants Auto Sales - New Leasing BEVERLY HILLS 2.4% 120.7% 39.6% 21.2% 5.2% 54.9% 9,591,188 8,142,325 17.8% Restaurants Apparel Stores Miscellaneous Retail Leasing BRADBURY -51.3% 0.0% 0.0% 0.0% 63.5% 0.0% 578 516 12.0% Leasing Office Equipment Miscellaneous Retail Department Stores BURBANK 19.5% 43.0% 46.8% 3.4% 22.4% -39.3% 8,578,328 6,857,585 25.1% Restaurants Service Stations Miscellaneous Other Light Industry CALABASAS 44.2% 23.6% 38.8% 190.7% -16.4% 2.1% 1,650,255 1,369,833 20.5% Auto Sales - New Miscellaneous Retail Business Services Leasing CARSON 8.6% 41.6% 19.3% -10.9% -2.5% -24.1% 6,811,761 6,185,267 10.1% Auto Sales - New Restaurants Chemical Products Bldg.Matls-Whsle CERRITOS 36.1% 56.1% 23.1% 13.9% 12.8% -4.9% 9,431,567 7,470,395 26.3% Auto Sales - New Restaurants Leasing Business Services CLAREMONT 2.6% 51.3% 11.0% 29.7% 38.6% 52.7% 1,474,473 1,216,945 21.2% Restaurants Auto Sales - New Miscellaneous Retail Light Industry COMMERCE 28.9% 36.9% 28.5% 22.0% 27.3% 258.0% 5,432,378 4,236,834 28.2% Apparel Stores Chemical Products Furniture/Appliance Business Services COMPTON 45.6% 0.8% 18.4% 1.9% -1.4% -34.1% 2,660,745 2,220,043 19.9% Miscellaneous Retail Service Stations Heavy Industry Department Stores COUNTY OF LOS ANGELES 15.4% 39.8% 40.0% 3.1% 1.2% 42.3% 16,934,129 13,555,678 24.9% Restaurants Service Stations Food Processing Eqp Light Industry COVINA -6.5% 30.4% 3.2% -0.3% -9.6% -23.1% 2,267,730 2,166,785 4.7% Restaurants Auto Sales - New Misc. Vehicle Sales Furniture/Appliance CUDAHY 115.8% 4.1% 54.6% 90.2% 10.7% -31.7% 280,500 206,600 35.8% Apparel Stores Service Stations Miscellaneous Retail Energy Sales CULVER CITY 22.5% 37.8% 34.6% -3.1% 0.0% 132.5% 5,631,848 4,582,872 22.9% Restaurants Department Stores Office Equipment Auto Sales - Used DIAMOND BAR 8.3% 42.4% 49.7% -7.4% -1.3% -10.1% 1,208,410 1,016,778 18.8% Service Stations Restaurants Leasing Office Equipment DOWNEY 25.6% 28.1% 14.6% 2.3% 17.2% 5.0% 5,777,965 4,822,670 19.8% Restaurants Service Stations Leasing Electronic Equipment DUARTE 0.2% 14.4% 33.7% 34.0% 15.8% 33.6% 1,383,644 1,154,983 19.8% Auto Sales - Used Auto Sales - New Department Stores Light Industry EL MONTE 13.1% 20.6% 23.5% 9.3% 6.7% -71.3% 4,654,843 4,114,410 13.1% Auto Sales - New Service Stations Health & Government Florist/Nursery EL SEGUNDO 0.5% 51.4% 107.7% -0.3% 4.9% -13.7% 2,924,388 2,453,353 19.2% Restaurants Service Stations Furniture/Appliance Office Equipment GARDENA 4.7% 24.0% 32.7% -2.8% -6.6% -31.2% 2,867,296 2,583,979 11.0% Restaurants Service Stations Leasing Miscellaneous Retail GLENDALE 38.3% 38.7% 37.4% 4.1% -6.0% -5.1% 11,070,204 8,753,405 26.5% Auto Sales - New Restaurants Heavy Industry Miscellaneous Other GLENDORA 10.1% 18.7% 12.9% 0.9% 1.7% -2.5% 2,258,687 2,039,428 10.8% Restaurants Service Stations Leasing Recreation Products HAWAIIAN GARDENS 6.6% 30.2% 44.0% -30.0% 23.4% 523.6% 235,012 181,954 29.2% Restaurants Misc. Vehicle Sales Leasing Miscellaneous Retail HAWTHORNE 22.0% 16.1% 33.1% 3.5% 26.7% 46.0% 4,741,712 3,876,860 22.3% Auto Sales - New Department Stores Auto Parts/Repair Office Equipment HERMOSA BEACH -5.8% 33.1% 21.8% 4.7% -2.5% 44.1% 731,870 636,222 15.0% Restaurants Service Stations Miscellaneous Retail Recreation Products HIDDEN HILLS -65.1% -100.0% 0.0% 0.0% -8.4% -100.0% 1,827 4,428 -58.7% Florist/Nursery Bldg.Matls-Whsle Miscellaneous Retail Miscellaneous Other HUNTINGTON PARK 23.9% 23.9% 46.1% 4.1% 15.8% 10.9% 1,774,553 1,447,180 22.6% Restaurants Auto Sales - New Leasing Drug Stores INDUSTRY 4.8% 31.4% 17.8% -7.2% -12.6% 129.8% 7,834,507 7,769,365 0.8% Auto Sales - New Restaurants Light Industry Office Equipment INGLEWOOD 17.3% 89.5% 57.6% -3.7% 63.4% 10.7% 5,040,281 3,563,001 41.5% Restaurants Leasing Recreation Products Heavy Industry IRWINDALE 25.4% -75.4% 70.7% -0.3% 12.1% -79.4% 923,803 1,108,321 -16.6% Service Stations Heavy Industry Food Processing Eqp I.T. Infrastructure LA CANADA FLNTRGE 16.3% 33.5% 72.9% -22.3% 31.8% 56.4% 752,671 571,549 31.7% Service Stations Restaurants Bldg.Matls-Retail Business Services LA HABRA HEIGHTS 26.2% 11.9% -21.3% 65.1% 5.7% -21.3% 8,485 6,580 29.0% Miscellaneous Retail Bldg.Matls-Whsle Miscellaneous Other Leasing LA MIRADA 31.3% 38.9% 23.9% -0.5% 20.1% 25.4% 3,335,525 2,675,281 24.7% Service Stations Furniture/Appliance Auto Parts/Repair Business Services LA PUENTE 5.4% 14.9% 12.7% 5.2% -4.7% 46.5% 783,585 705,812 11.0% Restaurants Food Markets Auto Sales - New Bldg.Matls-Retail LA VERNE 8.9% 22.6% 4.0% 34.4% 3.5% -39.1% 1,050,068 951,218 10.4% Restaurants Service Stations Auto Parts/Repair Light Industry LAKEWOOD 17.6% 23.2% 52.6% 6.9% 17.2% 31.9% 3,898,596 3,145,597 23.9% Auto Sales - New Department Stores Bldg.Matls-Retail Business Services

LOS ANGELES COUNTY
Non-Confidential MuniServices / Avenu Insights & Analytics

172
SOUTH COAST: Quarterly Comparison of 2020Q4 and 2021Q4 (October through December Sales) General Retail Food Products Transportation Construction Business To Business Miscellaneous Oct - Dec 2021
(2021Q4)
Oct - Dec 2020
(2020Q4) % Chg Gain Gain Decline Decline
LANCASTER 9.1% 10.8% 5.5% -1.5% 66.9% 9.5% 5,825,081 5,249,484 11.0% Light Industry Service Stations Auto Parts/Repair Miscellaneous Retail LAWNDALE 14.4% 31.8% 37.8% 18.0% -17.4% -20.0% 751,148 608,760 23.4% Service Stations Restaurants Auto Sales - Used Business Services LOMITA 11.5% 33.8% 43.5% 7.4% -8.8% 1.8% 487,141 397,615 22.5% Restaurants Service Stations Leasing Misc. Vehicle Sales LONG BEACH 11.6% 27.4% 32.1% -6.9% 29.7% 32.8% 16,128,929 13,770,749 17.1% Restaurants Service Stations Bldg.Matls-Whsle Auto Sales - New LOS ANGELES 20.5% 41.1% 39.3% 4.1% 12.9% 62.1% 140,452,630 110,799,895 26.8% Restaurants Service Stations Electronic Equipment Light Industry LYNWOOD 21.7% 9.1% 30.5% 23.9% 32.9% -19.6% 1,307,686 1,089,054 20.1% Service Stations Bldg.Matls-Whsle Bldg.Matls-Retail Auto Sales - Used MALIBU 9.0% 41.5% 94.1% -4.7% 63.5% 92.2% 1,059,397 785,663 34.8% Restaurants Heavy Industry Biotechnology Light Industry MANHATTAN BEACH 19.8% 48.3% 3.8% -1.7% 127.7% 12.3% 2,204,088 1,648,694 33.7% Restaurants Office Equipment Auto Sales - New Chemical Products MAYWOOD -24.9% 13.9% 47.4% 28.3% 12.0% 16.3% 488,906 453,953 7.7% Service Stations Restaurants Drug Stores Chemical Products MONROVIA 29.8% 29.1% 23.7% 2.7% 18.3% -32.0% 2,628,412 2,183,520 20.4% Auto Sales - New Restaurants Business Services Miscellaneous Other MONTEBELLO 12.6% 18.5% 14.5% -33.6% -34.4% -2.2% 2,904,044 2,894,319 0.3% Apparel Stores Restaurants Office Equipment Bldg.Matls-Whsle MONTEREY PARK 24.7% 49.1% 20.2% 1.3% 8.7% 60.4% 2,508,247 2,054,088 22.1% Restaurants Department Stores Light Industry Leasing NORWALK 14.3% 19.0% 57.9% -12.7% 8.3% 21.8% 3,171,169 2,570,403 23.4% Auto Sales - New Department Stores Bldg.Matls-Whsle Light Industry PALMDALE 15.6% 28.5% 34.8% 2.6% -45.2% -23.4% 5,947,927 5,156,451 15.3% Food Markets Restaurants Office Equipment Heavy Industry PALOS VERDES ESTATES 52.6% 40.1% 61.6% -20.4% 72.6% -68.1% 62,031 42,670 45.4% Miscellaneous Retail Restaurants Bldg.Matls-Retail Apparel Stores PARAMOUNT 14.4% 14.2% 54.0% 5.4% 28.7% -41.2% 2,158,546 1,794,210 20.3% Energy Sales Service Stations Miscellaneous Other Heavy Industry PASADENA 24.5% 39.3% -2.4% -2.1% 3.8% 28.6% 8,419,616 7,246,934 16.2% Restaurants Miscellaneous Retail Auto Sales - New Leasing PICO RIVERA 8.5% 19.3% -8.8% 9.0% 0.0% 515.8% 2,418,607 2,277,352 6.2% Restaurants Service Stations Auto Parts/Repair Energy Sales POMONA 25.3% 36.1% 29.6% -3.5% 1.9% 8.4% 4,205,221 3,628,385 15.9% Service Stations Restaurants Bldg.Matls-Whsle Business Services RANCHO PALOS VERDES 26.3% 78.0% 33.9% 2.4% 78.8% 56.2% 522,205 337,520 54.7% Restaurants Miscellaneous Retail Food Markets Office Equipment ROLLING HILLS -5.3% 0.0% 0.0% 3.5% -94.9% 0.0% 5,269 5,961 -11.6% Bldg.Matls-Retail Restaurants Heavy Industry Miscellaneous Retail ROLLING HILLS ESTATES 23.3% 19.9% 85.3% 161.2% -44.9% 13.6% 340,276 271,303 25.4% Miscellaneous Retail Service Stations Furniture/Appliance Business Services ROSEMEAD 30.8% 45.9% 52.7% 18.7% 166.1% 28.2% 1,517,121 1,041,828 45.6% Restaurants Department Stores Electronic Equipment Liquor Stores SAN DIMAS 17.0% 18.4% 43.4% -0.7% -63.5% 325.4% 1,802,917 2,031,662 -11.3% Department Stores Service Stations Business Services Bldg.Matls-Retail SAN FERNANDO 18.4% 12.1% 5.6% -6.4% 25.1% 21.0% 1,377,270 1,281,005 7.5% Restaurants Heavy Industry Bldg.Matls-Whsle Leasing SAN GABRIEL 23.8% 44.5% 18.1% -2.4% 21.5% -17.9% 991,930 771,525 28.6% Restaurants Miscellaneous Retail Food Markets Office Equipment SAN MARINO 34.7% 92.5% 71.3% 16.4% -10.3% 7.4% 115,077 79,559 44.6% Restaurants Miscellaneous Retail Office Equipment Furniture/Appliance SANTA CLARITA 15.3% 30.1% 31.3% 1.1% 6.7% 23.0% 10,235,338 8,505,604 20.3% Auto Sales - New Restaurants Leasing Bldg.Matls-Retail SANTA FE SPRINGS 6.8% 17.7% 9.3% 21.0% 20.9% 157.7% 7,662,714 6,468,781 18.5% Bldg.Matls-Whsle Heavy Industry Apparel Stores Chemical Products SANTA MONICA 25.2% 64.9% 38.2% 17.4% -64.7% 52.6% 7,986,419 8,088,374 -1.3% Restaurants Auto Sales - New Business Services Office Equipment SIERRA MADRE 24.0% 51.8% 111.8% -14.4% 0.5% 237.8% 94,337 60,383 56.2% Restaurants Service Stations Bldg.Matls-Retail Business Services SIGNAL HILL 13.3% 8.6% 7.3% -3.7% -5.5% 10.8% 4,456,771 4,374,191 1.9% Auto Sales - New Department Stores Auto Sales - Used Office Equipment SOUTH EL MONTE 11.3% 8.4% 41.8% 33.8% 17.2% 75.0% 1,339,668 1,086,709 23.3% Bldg.Matls-Whsle Heavy Industry Leasing Business Services SOUTH GATE 10.8% 19.9% 26.3% -1.6% 24.3% -10.2% 2,876,681 2,465,635 16.7% Electronic Equipment Service Stations Leasing Liquor Stores SOUTH PASADENA 25.7% 24.0% 61.2% 3.6% 66.0% -24.5% 568,512 438,583 29.6% Restaurants Service Stations Bldg.Matls-Retail Heavy Industry TEMPLE CITY 12.8% 53.3% 51.9% 104.6% 24.1% 41.4% 485,378 339,441 43.0% Restaurants Service Stations Food Markets Furniture/Appliance TORRANCE 23.7% 39.0% 23.6% 1.1% 5.5% 5.7% 12,917,362 10,711,982 20.6% Restaurants Auto Sales - New Light Industry Office Equipment VERNON 11.3% 13.0% 123.2% -5.2% 10.2% -78.3% 2,762,153 2,453,338 12.6% Light Industry Auto Parts/Repair Heavy Industry Chemical Products WALNUT -9.9% 33.6% 59.7% 4.1% -2.8% -8.7% 472,279 405,262 16.5% Restaurants Service Stations Apparel Stores Health & Government WEST COVINA 23.3% 31.0% 16.0% -0.3% -1.8% -14.1% 5,080,942 4,265,645 19.1% Restaurants Auto Sales - New Auto Parts/Repair Leasing WEST HOLLYWOOD 27.4% 82.4% -29.7% 33.5% -3.7% 50.9% 4,227,794 3,008,867 40.5% Restaurants Apparel Stores Auto Sales - New Leasing WESTLAKE VILLAGE 2.7% 57.9% 11.4% 74.2% 42.7% 0.5% 1,223,398 999,840 22.4% Restaurants Business Services Auto Sales - Used Light Industry WHITTIER 57.8% 23.6% 33.8% -1.6% 33.3% -0.4% 3,728,184 2,750,450 35.5% Miscellaneous Retail Electronic Equipment Light Industry Recreation Products ALISO VIEJO 1.3% 30.3% 38.8% -0.7% 34.0% -16.3% 1,184,470 976,700 21.3% Energy Sales Service Stations Miscellaneous Retail Auto Parts/Repair ANAHEIM 158.1% 76.6% 26.6% -0.6% 0.3% 69.8% 20,519,831 14,051,585 46.0% Miscellaneous Retail Restaurants Light Industry Leasing

ORANGE COUNTY
Non-Confidential MuniServices / Avenu Insights & Analytics

173
SOUTH COAST: Quarterly Comparison of 2020Q4 and 2021Q4 (October through December Sales) General Retail Food Products Transportation Construction Business To Business Miscellaneous Oct - Dec 2021
(2021Q4)
Oct - Dec 2020
(2020Q4) % Chg Gain Gain Decline Decline
BREA 33.6% 26.3% 23.8% 14.1% 2.4% -4.8% 5,575,625 4,591,319 21.4% Restaurants Department Stores Heavy Industry Office Equipment BUENA PARK 19.5% 78.0% 21.6% 21.6% 17.0% -5.1% 7,105,054 5,491,661 29.4% Restaurants Auto Sales - New Leasing Furniture/Appliance COSTA MESA 44.0% 43.9% 5.2% 21.7% 10.7% -30.6% 17,221,803 13,352,961 29.0% Apparel Stores Miscellaneous Retail Auto Parts/Repair Heavy Industry COUNTY OF ORANGE 7.8% 45.3% 29.4% -10.8% 82.5% 18.6% 2,064,907 1,427,098 44.7% Energy Sales Leasing Light Industry Recreation Products CYPRESS 20.1% 17.2% 38.8% 1.3% 42.1% -21.0% 3,045,427 2,508,935 21.4% Department Stores Heavy Industry Biotechnology Office Equipment DANA POINT 21.6% 59.9% 32.9% 15.5% -9.9% -2.1% 1,412,667 998,248 41.5% Restaurants Miscellaneous Retail Business Services Leasing FOUNTAIN VALLEY 17.7% 41.3% 19.4% 19.6% 21.4% 84.9% 3,338,117 2,714,485 23.0% Department Stores Restaurants Misc. Vehicle Sales Light Industry FULLERTON 16.6% 31.7% 52.2% 7.7% 20.0% 53.0% 6,348,170 5,029,215 26.2% Restaurants Service Stations Leasing Furniture/Appliance GARDEN GROVE 21.5% 44.2% 19.2% 3.5% 30.1% -52.9% 6,156,537 4,962,378 24.1% Restaurants Service Stations Miscellaneous Other Office Equipment HUNTINGTON BEACH 14.9% 25.2% 7.7% 15.9% 14.9% 15.4% 10,270,876 8,934,693 15.0% Restaurants Service Stations Auto Sales - New Leasing IRVINE 12.6% 43.1% 42.0% 6.4% 12.3% 7.4% 17,794,359 14,457,489 23.1% Restaurants Auto Sales - New Chemical Products Office Equipment LA HABRA 14.8% 15.0% 31.0% 11.9% 22.8% 20.7% 3,198,571 2,733,814 17.0% Department Stores Service Stations Food Processing Eqp Furniture/Appliance LA PALMA 321.4% 19.8% -0.4% -51.6% 67.4% 6.9% 520,100 419,359 24.0% Heavy Industry Miscellaneous Retail Business Services Bldg.Matls-Whsle LAGUNA BEACH 16.1% 54.5% 90.9% 51.9% 23.8% -51.3% 1,321,433 940,017 40.6% Restaurants Service Stations Miscellaneous Other Health & Government LAGUNA HILLS 17.9% 23.6% 29.7% -1.7% 75.7% 14.3% 1,503,781 1,169,989 28.5% Restaurants Office Equipment Liquor Stores Business Services LAGUNA NIGUEL 14.6% 15.2% 32.7% 0.2% -8.4% -11.3% 3,275,395 2,848,282 15.0% Auto Sales - New Department Stores Auto Sales - Used Leasing LAGUNA WOODS 6.3% 13.5% 52.1% 1.0% 163.7% 81.6% 241,011 204,458 17.9% Service Stations Restaurants Drug Stores Food Markets LAKE FOREST 14.0% 20.6% 26.1% 10.9% 17.2% 13.5% 4,169,514 3,538,285 17.8% Auto Sales - New Service Stations Misc. Vehicle Sales Light Industry LOS ALAMITOS 6.1% 39.5% 9.0% -0.5% 5.6% -7.6% 793,352 708,602 12.0% Heavy Industry Food Markets Light Industry Recreation Products MISSION VIEJO 29.2% 33.4% 7.9% 1.4% -5.0% 45.4% 4,560,136 3,891,035 17.2% Miscellaneous Retail Restaurants Misc. Vehicle Sales Business Services NEWPORT BEACH 29.4% 39.4% 19.2% -25.5% 2.4% 118.5% 10,116,767 8,219,648 23.1% Restaurants Auto Sales - New Misc. Vehicle Sales Leasing ORANGE 15.8% 34.6% 16.9% -31.3% 23.3% -7.2% 11,952,615 10,658,805 12.1% Energy Sales Restaurants Bldg.Matls-Whsle Leasing PLACENTIA -1.3% 14.7% 43.4% -13.1% 30.6% 166.9% 1,664,699 1,409,072 18.1% Service Stations Restaurants Bldg.Matls-Whsle Miscellaneous Retail RANCHO SANTA MARGARITA 8.5% 34.2% 17.8% -3.0% -12.6% 30.0% 1,793,249 1,580,969 13.4% Food Markets Auto Sales - New Light Industry Heavy Industry SAN CLEMENTE 5.7% 20.9% 27.4% -0.4% 3.6% 41.0% 2,652,782 2,368,026 12.0% Restaurants Service Stations Business Services Recreation Products SAN JUAN CAPISTRANO 19.3% 43.7% 28.0% 3.1% 11.2% -17.1% 2,587,632 2,097,448 23.4% Auto Sales - New Restaurants Business Services Bldg.Matls-Retail SANTA ANA 9.1% 20.8% 34.4% 13.6% 13.3% 19.2% 12,525,612 10,606,348 18.1% Service Stations Restaurants Drug Stores Business Services SEAL BEACH 14.1% 21.0% 28.3% 7.0% 58.0% 82.8% 1,035,439 857,045 20.8% Restaurants Service Stations Leasing I.T. Infrastructure STANTON 5.2% 18.0% 20.6% -8.0% -5.0% 45.4% 1,058,542 966,098 9.6% Service Stations Restaurants Bldg.Matls-Retail Auto Sales - Used TUSTIN 18.8% 26.0% 20.5% 3.8% -4.4% 24.3% 7,250,642 6,271,667 15.6% Auto Sales - New Restaurants Light Industry Leasing VILLA PARK -8.4% 10.0% -27.5% -15.2% -27.0% 102.9% 60,232 61,111 -1.4% Restaurants Office Equipment Business Services Miscellaneous Retail WESTMINSTER 15.0% 26.3% 13.3% -3.1% 26.3% 8.7% 4,116,892 3,571,562 15.3% Restaurants Service Stations Leasing Bldg.Matls-Whsle YORBA LINDA 10.3% 15.6% 31.5% -28.9% 23.6% -20.3% 1,994,335 1,741,949 14.5% Department Stores Restaurants Furniture/Appliance Bldg.Matls-Whsle CARLSBAD 33.3% 53.6% 10.6% 12.2% -6.0% 52.1% 10,083,985 8,440,591 19.5% Restaurants Apparel Stores Biotechnology Business Services CHULA VISTA 22.4% 21.1% 51.8% 3.8% 13.7% 42.3% 9,477,308 7,588,086 24.9% Department Stores Service Stations Office Equipment Recreation Products CORONADO 38.0% 86.1% 20.7% -3.2% 63.8% -42.0% 792,248 460,689 72.0% Restaurants Miscellaneous Retail Health & Government Miscellaneous Other COUNTY OF SAN DIEGO 6.1% 13.6% 31.3% -9.4% 43.8% 6.4% 8,327,903 7,069,855 17.8% Heavy Industry Service Stations Bldg.Matls-Whsle Furniture/Appliance DEL MAR 21.1% 139.7% 12.1% 0.0% 35.1% 18.2% 363,159 184,453 96.9% Restaurants Apparel Stores Miscellaneous Retail Food Processing Eqp EL CAJON 11.1% 20.2% 17.0% 6.3% -11.7% 14.9% 6,472,919 5,804,710 11.5% Auto Sales - New Service Stations Leasing Chemical Products ENCINITAS 10.4% 21.7% 42.1% 2.3% -30.0% -19.7% 3,567,361 3,122,661 14.2% Restaurants Auto Sales - New Heavy Industry Electronic Equipment ESCONDIDO 18.7% 19.7% 16.7% 4.4% -1.0% 19.0% 9,578,762 8,424,241 13.7% Service Stations Auto Sales - New Auto Sales - Used I.T. Infrastructure IMPERIAL BEACH 2.2% 12.0% 70.0% 44.5% 998.4% 172.2% 364,465 260,023 40.2% Light Industry Service Stations Recreation Products Liquor Stores LA MESA 21.2% 25.7% -4.6% 28.2% -0.9% 6.5% 3,674,681 3,216,662 14.2% Department Stores Restaurants Auto Sales - New Leasing LEMON GROVE 26.2% 10.1% 23.2% 1.7% 35.8% 13.4% 1,400,827 1,214,450 15.3% Auto Sales - New Service Stations Electronic Equipment Bldg.Matls-Retail NATIONAL CITY 28.3% 30.9% 6.0% -2.8% 12.9% 20.1% 4,820,348 4,152,479 16.1% Apparel Stores Restaurants Bldg.Matls-Whsle Leasing

SAN DIEGO COUNTY
Non-Confidential MuniServices / Avenu Insights & Analytics

174
SOUTH COAST: Quarterly Comparison of 2020Q4 and 2021Q4 (October through December Sales) General Retail Food Products Transportation Construction Business To Business Miscellaneous Oct - Dec 2021
(2021Q4)
Oct - Dec 2020
(2020Q4) % Chg Gain Gain Decline Decline
OCEANSIDE 10.6% 20.6% 26.2% -4.7% -5.0% 11.0% 5,505,181 4,881,086 12.8% Restaurants Service Stations Business Services Auto Parts/Repair POWAY 15.9% 22.1% 1.1% 21.0% 35.1% 214.9% 3,762,367 3,239,948 16.1% Electronic Equipment Department Stores Auto Parts/Repair Office Equipment SAN DIEGO 25.8% 47.2% 18.5% 7.9% 8.0% 7.7% 73,483,949 59,794,748 22.9% Restaurants Service Stations Light Industry Auto Sales - Used SAN MARCOS 15.2% 24.8% 27.9% 3.0% 23.8% -17.4% 4,536,820 3,870,007 17.2% Restaurants Department Stores Miscellaneous Other Health & Government SANTEE 12.9% 14.3% 37.8% 3.6% 7.3% -4.1% 3,679,673 3,284,059 12.0% Department Stores Restaurants Furniture/Appliance Food Processing Eqp SOLANA BEACH 39.9% 37.0% 39.5% 1.0% -1.9% -34.3% 903,598 700,888 28.9% Restaurants Furniture/Appliance Bldg.Matls-Retail Recreation Products VISTA 13.6% 20.2% 34.2% 4.7% -8.2% 55.0% 4,824,993 4,231,533 14.0% Service Stations Restaurants Leasing Light Industry GUADALUPE 25.8% 3.2% 47.6% 3.2% 40.2% 1466.4% 106,290 93,930 13.2% Service Stations Liquor Stores Food Markets Auto Sales - Used SANTA BARBARA 17.7% 37.6% 16.9% 5.5% 20.7% 39.9% 5,721,565 4,674,795 22.4% Restaurants Service Stations Electronic Equipment Florist/Nursery SOLVANG 34.0% 57.9% 52.3% 8.7% -17.6% 30.3% 430,095 313,569 37.2% Restaurants Miscellaneous Retail Heavy Industry Recreation Products VENTURA 26.1% 19.7% 6.4% 1.6% -1.6% -17.2% 6,549,083 5,875,256 11.5% Apparel Stores Restaurants Auto Sales - New Bldg.Matls-Retail

SANTA BARBARA COUNTY

VENTURA COUNTY
Non-Confidential MuniServices / Avenu Insights & Analytics

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