Agenda packet — South Lake Tahoe City Council, April 22, 2025 (part 4 of 4)

Total fund balances
Total liabilities and fund balances
Stormwater Clean
Management EMS Community
$ 185,048 $ 177,286 $ 32,675
- 26,137 3,699
- - -
$ 177,286 211,185 $ 36,374 $
$ 9,650 $ 103,931 $ 752
- - -
- - -
103,931 9,650 752
73,355 201,535 35,622
- - -
- - -
- - -
73,355 201,535 35,622
$ 211,185 $ 177,286 $ 36,374
Special Revenue Funds
118
652
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Balance Sheet
September 30, 2024
Ski Run General Plan/ Domestic
Business Measure S Community Boat Violence
Abatement Improvement Maintenance Plan Patrol Grant
$ 396,002 $ 7,411 $ 550,906 $ 674,187 $ - $ 11,659
- 86,827 - 3,040 39,832 56,570
- - - - - -
$ 482,829 $ 7,411 $ 550,906 $ 677,227 $ 39,832 $ 68,229 $ 3,048 $ 1,597 $ 896 $ 21,548 $ 2,276 $ 26,200
- - - - 22,526 -
- - - - - -
3,048 1,597 896 21,548 24,802 26,200
479,781 5,814 550,010 655,679 15,030 42,029
- - - - - -
- - - - - -
- - - - - -
479,781 5,814 550,010 655,679 15,030 42,029
$ 482,829 $ 7,411 $ 550,906 $ 677,227 $ 39,832 $ 68,229 (Continued)
Special Revenue Funds
119
653
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Balance Sheet
September 30, 2024
Assets
Cash and investments
Accounts receivable - net
Advances to RDA Successor Agency
Total assets
Liabilities
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
Fund Balance
Restricted
Committed
Assigned
Unassigned

Total fund balances
Total liabilities and fund balances
DUI/
Traffic Explore Tourism
Safety Tahoe Improvement
Grant Transit Center District
$ - $ 75,488 $ 341,279
18,847 14,723 -
- - -
$ 14,723 $ 94,335 $ 341,279
$ - $ 2,910 $ 341,111
- 10,779 -
- - -
2,910 10,779 341,111
3,944 91,425 168
- - -
- - -
- - -
3,944 91,425 168
$ 14,723 $ 94,335 $ 341,279
Special Revenue Funds
120
654
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Balance Sheet
September 30, 2024
Vacation Tobacco Law
Home Ice Cannabis PEG Enforcement
Arts Program Rental Program Arena Program Program Grant $ 7,164 $ 338,854 $ 1,010,207 - $ $ 256,328 $ -
6,250 - 27,975 120,835 16,555 -
- - - - - -
$ 345,104 7,164 $ 27,975 $ 1,131,042 $ 272,883 $ - $
$ - $ 180 $ 7,729 $ 4,890 $ - $ -
- - 42,861 - - -
- - - - - -
180 - 50,590 4,890 - -
344,924 7,164 - - 272,883 -
- - - 1,126,152 - -
- - - - - -
- - (22,615) - - -

344,924 7,164 (22,615) 1,126,152 272,883 -
$ 345,104 7,164 $ 27,975 $ 1,131,042 $ 272,883 $ - $
(Continued)
Special Revenue Funds
121
655
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Balance Sheet
September 30, 2024
Assets
Cash and investments
Accounts receivable - net
Advances to RDA Successor Agency
Total assets
Liabilities
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
Fund Balance
Restricted
Committed
Assigned
Unassigned

Total fund balances
Total liabilities and fund balances
Bijou Erosion Harrsion
Control Plan Avenue Disaster
CFD CFD Preparedness
$ 168,915 $ 226,494 $ -
- - 133,994
- - -
$ 226,494 168,915 $ 133,994 $
$ 1,758 $ 250 $ 1,522
- - 132,472
- - -
250 1,758 133,994
226,244 167,157 -
- - -
- - -
- - -

226,244 167,157 -
$ 226,494 168,915 $ 133,994 $
Special Revenue Funds
122
656
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Balance Sheet
September 30, 2024
Special Revenue
Funds
Total
Opioid Nonmajor
Abatement Governmental
Program Funds
$ 647,962 $ 11,701,585
815,725 -
317,809 -
$ 12,835,119 647,962 $
$ 3,322 $ 614,813
208,638 -
624,623 624,623
1,448,074 627,945
8,076,068 20,017
1,126,152 -
2,207,440 -
(22,615) -

11,387,045 20,017
$ 647,962 $ 12,835,119
123
657
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Snow
Gas Tax TOT Removal
Revenues
Taxes and assessments $ - $ - $ 234,409
Licenses, permits and impact fees - - -
Fines and penalties - - -
Use of money and property 25,590 97,949 209,074
Intergovernmental revenue 644,972 1,955,414 -
Charges for current services - - -
Other revenue - - 1,950
Total revenues 670,562 97,949 2,400,847
Expenditures
Current
General government - - -
Public safety - - -
Public works - - -
Parks and recreation - - -
Streets 1,539,468 2,982,479 -
Capital outlay 18,821 3,576,588 -
Debt service
Principal repayment - - -
Interest and fiscal charges - - -
Total expenditures 1,558,289 6,559,067 -
Excess (Deficiency) of
Revenues over Expenditures (887,727) 97,949 (4,158,220) Other Financing Sources (Uses)
Transfers in 1,006,824 2,134,037 -
Transfers (out) - - -
Lease - - -
Total other financing sources (uses) 1,006,824 2,134,037 - Net Change in Fund Balance 119,097 97,949 (2,024,183)
Beginning Fund Balance (Deficit) 147,958 1,791,682 3,760,862 Ending Fund Balance $ 267,055 $ 1,889,631 $ 1,736,679
Special Revenue Funds
124
658
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Vehicle Solid Safety AB3229 Local Law Asset
Replacement Waste Sales Tax COPS Enforcement Forfeiture $ - $ 54,963 $ 1,084,926 $ - $ - $ -
- - - - - -
- - - - - -
92,281 612 28,959 10,734 19 3,930
- - 160,140 - - -
9,920 - - - - -
74,116 - - - - 51,102
176,317 55,575 1,113,885 170,874 19 55,032
- - - - - -
- - - 38,045 - -
- 69,005 - - - -
- - - - - -
- - - - - -
1,148,620 - - 16,990 - -
- - - - - -
- - - - - -
1,148,620 69,005 - 55,035 - -
(972,303) (13,430) 1,113,885 115,839 19 55,032
1,211,379 100,000 - - - -
- (1,142,940) - - - -
- - - - - -
1,211,379 (1,042,940) - - - -
239,076 (13,430) 70,945 115,839 19 55,032
1,743,310 32,835 713,014 189,234 1,975 49,513
$ 1,982,386 $ 19,405 $ 783,959 $ 305,073 $ 1,994 $ 104,545 (Continued)
Special Revenue Funds
125
659
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Beginning Fund Balance (Deficit)
Ending Fund Balance
Stormwater Clean
Management EMS Community
$ - $ - $ -
- - -
- - -
3,268 1,522 1,225
- - 5,500
- 149,022 -
160,852 3,500 3,487
164,120 154,044 10,212
- - -
- 104,166 -
342,610 - 14,291
- - -
84,334 - -
- 499,165 -
- 154,755 -
- 1,365 -
426,944 759,451 14,291
(272,900) (595,331) (4,079)
373,454 - 12,000
(63,438) (150,000) -
- 499,165 -
310,016 349,165 12,000
37,116 (246,166) 7,921
164,419 319,521 27,701
$ 201,535 $ 73,355 $ 35,622
Special Revenue Funds
126
660
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Ski Run General Plan/ Domestic
Business Measure S Community Boat Violence
Abatement Improvement Maintenance Plan Patrol Grant
$ - $ 14,708 $ - $ - $ 63,792 $ -
984 - - - - -
- - - - - -
432 19,927 24,892 38,457 324 47
- - - - 39,831 213,418
- 313,160 - 94,737 - -
- - 115,000 - - -
16,124 333,087 139,892 133,194 103,947 213,465
- - - - - -
- - - 135,475 - 126,147
282,682 28,141 173,440 - - -
- - 81,401 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
282,682 28,141 81,401 173,440 135,475 126,147
50,405 (12,017) 58,491 (40,246) (31,528) 87,318
- 11,500 - - - -
- - - - (87,270) -
- - - - - -
- 11,500 - - (87,270) -
50,405 (517) 58,491 (40,246) (31,528) 48
429,376 6,331 491,519 695,925 46,558 41,981
$ 479,781 $ 5,814 $ 550,010 $ 655,679 $ 15,030 $ 42,029 (Continued)
Special Revenue Funds
127
661
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Beginning Fund Balance (Deficit)
Ending Fund Balance
DUI/Traffic Explore Tourism
Safety Tahoe Improvement
Grant Transit Center District
$ - $ - $ -
- - -
- - -
7,603 - 15,017
- 34,484 -
- - 3,138,496
37,654 - -
45,257 34,484 3,153,513
- - -
34,484 - -
- - -
- 78,221 3,118,716
- - -
- - -
- - -
- - -
34,484 78,221 3,118,716
- (32,964) 34,797
- 65,000 -
- - (31,384)
- - -
- 65,000 (31,384)
- 32,036 3,413
3,944 59,389 (3,245)
$ 3,944 $ 91,425 $ 168
Special Revenue Funds
128
662
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Vacation Tobacco Law
Arts Home Ice Cannabis PEG Enforcement
Program Rental Program Arena Program Program Grant
$ - $ - $ - $ - $ 68,025 $ -
197,840 - - 897,293 - -
94,045 - - - - -
72 15,941 27,612 75,538 13,234 88
- - - - - -
- 1,849 - 87,560 - -
- - 34,200 - - -
309,675 72 61,812 1,060,391 81,259 88
700 - 234,753 - 1,445 -
360,505 - 409,480 - - -
- - - - - -
- 190,413 - - - -
- - - - - -
- - - 126,656 - -
- - 55,309 - - -
- - 3,445 - - -
700 360,505 249,167 644,233 128,101 -
(628) (50,830) (187,355) 416,158 (46,842) 88
100,000 - 75,000 - - -
- - (975,000) - - (9,506)
- - - - - -
100,000 - 75,000 (975,000) - (9,506)
(628) 49,170 (112,355) (558,842) (46,842) (9,418)
7,792 295,754 89,740 1,684,994 319,725 9,418
$ 7,164 $ 344,924 $ (22,615) $ 1,126,152 $ 272,883 $ -
(Continued)
Special Revenue Funds
129
663
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Beginning Fund Balance (Deficit)
Ending Fund Balance
Bijou Erosion Harrsion
Control Plan Avenue Disaster
CFD CFD Preparedness
$ 11,202 $ 53,162 $ -
- - -
- - -
11,406 9,028 -
- - 236,699
- - -
- - -
64,568 20,230 236,699
17,073 1,053 -
- - 175,074
- - -
- - -
- - -
- - -
- - -
- - -
17,073 1,053 175,074
3,157 63,515 61,625
- - 23,751
- (25,000) (85,376)
- - -
- (25,000) (61,625)
3,157 38,515 -
164,000 187,729 -
$ 167,157 $ 226,244 $ -
Special Revenue Funds
130
664
City of South Lake Tahoe, California
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended September 30, 2024
Special Revenue
Funds
Total
Opioid Nonmajor
Abatement Governmental
Program Funds
$ 1,585,187 - $
1,096,117 -
94,045 -
752,746 17,965
3,293,780 3,322
3,794,744 -
481,861 -
21,287 11,098,480
- 255,024
3,322 1,386,698
- 910,169
3,468,751 -
4,606,281 -
5,386,840 -
- 210,064
- 4,810
3,322 16,228,637
17,965 (5,130,157)
5,112,945 -
(2,569,914) -
- 499,165
3,042,196 -
17,965 (2,087,961)
2,052 13,475,006
$ 20,017 $ 11,387,045
131
665
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance
Final Positive
Budget Actual (Negative)
Revenues
Taxes and assessments $ - $ - $ -
Licenses, permits and impact fees - - -
Fines and penalties - - -
Use of money and property - 25,590 25,590
Intergovernmental revenue 570,000 644,972 74,972
Charges for current services - - -
Other revenue - - -
Total revenues 570,000 670,562 100,562
Expenditures
Current
General government - - -
Public safety - - -
Public works - - -
Parks and recreation - - -
Streets 1,674,910 1,539,468 135,442
Capital outlay 19,500 18,821 679
Debt service
Principal repayment - - -
Interest and fiscal charges - - -
Payment of financial guarantee - - -
Total expenditures 1,694,410 1,558,289 136,121
Excess (Deficiency) of
Revenues over Expenditures (1,124,410) (887,727) 236,683 Other Financing Sources (Uses)
Transfers in 1,006,824 1,006,824 -
Transfers (out) - - -
Lease - - -
Total other financing sources (uses) 1,006,824 1,006,824 - Net Change in Fund Balance $ (117,586) 119,097 $ 236,683 147,958
Ending Fund Balance (Deficit) $ 267,055
Beginning Fund Balance (Deficit)
Gas Tax
132
666
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ - $ - $ 230,000 - $ $ 234,409 $ 4,409
- - - - - -
- - - - - -
20,000 97,949 77,949 61,500 209,074 147,574
- - 1,900,000 - 1,955,414 55,414
- - - - - -
- - - - 1,950 1,950
20,000 97,949 77,949 2,191,500 2,400,847 209,347
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - 2,898,332 - 2,982,479 (84,147)
- - 5,017,171 - 3,576,588 1,440,583
- - - - - -
- - - - - -
- - - - - -
- - 7,915,503 - 6,559,067 1,356,436
20,000 97,949 77,949 (5,724,003) (4,158,220) 1,565,783
- - 2,134,037 - 2,134,037 -
- - - - - -
- - - - - -
- - 2,134,037 - 2,134,037 -
$ 20,000 97,949 $ 77,949 $ (3,589,966) (2,024,183) $ 1,565,783 1,791,682 3,760,862
$ 1,889,631 $ 1,736,679
TOT Snow Removal
133
667
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
92,281 1,000 91,281
- 481,378 (481,378)
9,920 9,920 -
74,116 - 74,116
176,317 492,298 (315,981)
- - -
- - -
- - -
- - -
- - -
1,148,620 2,865,164 1,716,544
- - -
- - -
- - -
1,148,620 2,865,164 1,716,544
(972,303) (2,372,866) 1,400,563
1,211,379 1,211,379 -
- - -
- - -
1,211,379 1,211,379 -
$ 239,076 (1,161,487) 1,400,563 $
1,743,310
$ 1,982,386
Vehicle Replacement
134
668
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ 66,000 $ 54,963 $ (11,037) $ 1,110,000 $ 1,084,926 $ (25,074) - - - - - -
- - - - - -
50 612 562 2,000 28,959 26,959
- - - - - -
- - - - - -
- - - - - -
66,050 55,575 (10,475) 1,112,000 1,113,885 1,885
- - - - - -
- - - - - -
78,007 69,005 9,002 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
78,007 69,005 9,002 - - -
(11,957) (13,430) (1,473) 1,112,000 1,113,885 1,885
- - 100,000 - 100,000 -
- - (1,142,940) - (1,142,940) -
- - - - - -
- - (1,042,940) - (1,042,940) -
$ (11,957) (13,430) $ (1,473) $ 69,060 70,945 $ 1,885
32,835 713,014
$ 19,405 $ 783,959
Solid Waste Safety Sales Tax
135
669
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
1,200 10,734 9,534
135,000 160,140 25,140
- - -
- - -
136,200 170,874 34,674
- - -
96,200 38,045 58,155
- - -
- - -
- - -
40,000 16,990 23,010
- - -
- - -
- - -
136,200 55,035 81,165
115,839 - 115,839
- - -
- - -
- - -
- - -
$ 115,839 - $ 115,839
189,234
$ 305,073
AB3229 COPS
136
670
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- 19 19 - 3,930 3,930
- - - - - -
- - - - - -
- - - - 51,102 51,102
- 19 19 - 55,032 55,032
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 19 19 - 55,032 55,032
- - - - - -
- - - - - -
- - - - - -
- - - - - -
$ - 19 $ 19 $ - 55,032 $ 55,032
1,975 49,513
$ 1,994 $ 104,545
Local Law
Enforcement Grant Asset Forfeiture
137
671
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
8,000 - (8,000)
- - -
- 1,522 1,522
- - -
125,000 149,022 24,022
- 3,500 3,500
133,000 154,044 21,044
- - -
- - -
477,295 342,610 134,685
- - -
151,248 84,334 66,914
1,000 - 1,000
- - -
- - -
- - -
629,543 426,944 202,599
(496,543) (272,900) 223,643
373,454 373,454 -
(63,438) - (63,438)
- - -
373,454 310,016 (63,438)
$ (123,089) 37,116 $ 160,205
164,419
$ 201,535
Stormwater Management
138
672
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
- 3,268 3,268 - 1,225 1,225
- - - 5,000 5,500 500
- - - - - -
190,000 160,852 (29,148) 33,007 3,487 (29,520)
190,000 164,120 (25,880) 38,007 10,212 (27,795)
- - - - - -
157,005 104,166 52,839 - - -
- - - 44,645 14,291 30,354
- - - - - -
- - - - - -
204,000 499,165 (295,165) - - -
154,755 - (154,755) - - -
- 1,365 (1,365) - - -
- - - - - -
361,005 759,451 (398,446) 44,645 14,291 30,354
(171,005) (595,331) (424,326) (6,638) (4,079) 2,559
- - - 12,000 12,000 -
(150,000) (150,000) - - - -
499,165 - 499,165 - - -
(150,000) 349,165 499,165 12,000 12,000 -
$ (321,005) (246,166) $ 74,839 $ 5,362 7,921 $ 2,559
319,521 27,701
$ 73,355 $ 35,622
EMS Clean Community
P P
139
673
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
- 19,927 19,927
- - -
234,000 313,160 79,160
- - -
234,000 333,087 99,087
- - -
- - -
396,268 282,682 113,586
- - -
- - -
- - -
- - -
- - -
- - -
396,268 282,682 113,586
(162,268) 50,405 212,673
- - -
- - -
- - -
- - -
$ (162,268) 50,405 $ 212,673
429,376
$ 479,781
Abatement
P
140
674
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ 11,500 $ 14,708 $ 3,208 $ - $ - $ -
- 984 984 - - -
- - - - - -
- 432 432 - 24,892 24,892
- - - - - -
- - - - - -
- - 115,000 - 115,000 -
11,500 16,124 4,624 115,000 139,892 24,892
- - - - - -
- - - - - -
23,000 28,141 (5,141) - - -
- - 145,731 - 81,401 64,330
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
23,000 28,141 (5,141) 145,731 81,401 64,330
(11,500) (12,017) (517) (30,731) 58,491 89,222
11,500 11,500 - - - -
- - - - - -
- - - - - -
11,500 11,500 - - - -
$ - (517) $ (517) $ (30,731) 58,491 $ 89,222
6,331 491,519
$ 5,814 $ 550,010
Business Improvement
Ski Run
Measure S Maintenance
141
675
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
- 38,457 38,457
30,000 (30,000) -
50,000 94,737 44,737
- - -
80,000 133,194 53,194
- - -
- - -
592,059 173,440 418,619
- - -
- - -
- - -
- - -
- - -
- - -
592,059 173,440 418,619
(512,059) (40,246) (471,813)
- - -
- - -
- - -
- - -
$ (512,059) (40,246) $ 471,813
695,925
$ 655,679
General Plan/Community Plan
142
676
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ 63,792 $ 63,792 $ - $ - $ - $ -
- - - - - -
- - - - - -
- 324 324 - 47 47
96,296 39,831 (56,465) 258,485 213,418 (45,067)
- - - - - -
- - - - - -
160,088 103,947 (56,141) 258,485 213,465 (45,020)
- - - - - -
160,088 135,475 24,613 162,779 126,147 36,632
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
160,088 135,475 24,613 162,779 126,147 36,632
(31,528) - (31,528) 95,706 87,318 (8,388)
- - - - - -
- - (95,706) - (87,270) 8,436
- - - - - -
- - (95,706) - (87,270) 8,436
$ - (31,528) $ (31,528) $ - 48 $ 48
46,558 41,981
$ 15,030 $ 42,029
Boat Patrol Domestic Violence Grant
143
677
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
- - -
119,224 34,484 (84,740)
- - -
- - -
119,224 34,484 (84,740)
- - -
116,934 34,484 82,450
- - -
- - -
- - -
- - -
- - -
- - -
- - -
116,934 34,484 82,450
2,290 - (2,290)
- - -
- - -
- - -
- - -
$ 2,290 - $ (2,290)
3,944
$ 3,944
DUI/Traffic Safety Grant
144
678
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ - $ - $ - $ - $ - $ -
- - - - - -
- - - - - -
7,200 7,603 403 1,000 15,017 14,017
- - - - - -
- - 3,100,000 - 3,138,496 38,496
18,000 37,654 19,654 - - -
25,200 45,257 20,057 3,101,000 3,153,513 52,513
1,500 - 1,500 - - -
- - - - - -
- - - - - -
77,500 78,221 (721) 3,100,000 3,118,716 (18,716)
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
79,000 78,221 779 3,100,000 3,118,716 (18,716)
(53,800) (32,964) 20,836 1,000 34,797 33,797
65,000 65,000 - - - -
- - (31,000) - (31,384) (384)
- - - - - -
65,000 65,000 (31,000) - (31,384) (384)
$ 11,200 32,036 $ 20,836 $ (30,000) 3,413 $ 33,413
59,389 (3,245)
$ 91,425 $ 168
Explore Tahoe Transit Center Tourism Improvement District 145
679
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
- 72 72
- - -
- - -
- - -
- 72 72
3,700 700 3,000
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
3,700 700 3,000
(3,700) (628) 3,072
- - -
- - -
- - -
- - -
$ (3,700) (628) $ 3,072
7,792
$ 7,164
Arts Program
146
680
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ - $ - $ - $ - $ - $ -
221,575 197,840 (23,735) - - -
48,000 94,045 46,045 - - -
500 15,941 15,441 36,000 27,612 (8,388)
- - - - - -
1,000 1,849 849 - - -
- - - 34,200 34,200 -
271,075 309,675 38,600 70,200 61,812 (8,388)
- - - - - -
420,278 360,505 59,773 - - -
- - - - - -
- - 123,822 - 190,413 (66,591)
- - - - - -
- - - - - -
- - - - 55,309 (55,309)
- - - 55,309 3,445 51,864
- - - 4,732 - 4,732
420,278 360,505 59,773 183,863 249,167 (65,304)
(149,203) (50,830) 98,373 (113,663) (187,355) (73,692)
100,000 100,000 - 75,000 75,000 -
- - - - - -
- - - - - -
100,000 100,000 - 75,000 75,000 -
$ (49,203) 49,170 $ 98,373 $ (38,663) (112,355) $ (73,692) 295,754 89,740
$ 344,924 $ (22,615)
Vacation Home Rental Programs Ice Arena
147
681
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
950,000 897,293 (52,707)
- - -
35,000 75,538 40,538
- - -
95,700 87,560 (8,140)
- - -
1,080,700 1,060,391 (20,309)
226,929 234,753 (7,824)
454,121 409,480 44,641
- - -
- - -
- - -
- - -
- - -
- - -
- - -
681,050 644,233 36,817
399,650 416,158 16,508
- - -
(975,000) (975,000) -
- - -
(975,000) (975,000) -
$ (575,350) (558,842) $ 16,508
1,684,994
$ 1,126,152
Cannabis Program
148
682
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ 90,000 $ 68,025 $ (21,975) $ - $ - $ -
- - - - - -
- - - - - -
- 13,234 13,234 - 88 88
- - - - - -
- - - - - -
- - - - - -
90,000 81,259 (8,741) - 88 88
90,000 1,445 88,555 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
113,292 126,656 (13,364) - - -
- - - - - -
- - - - - -
- - - - - -
203,292 128,101 75,191 - - -
(113,292) (46,842) 66,450 - 88 88
- - - - - -
- - - (9,506) (9,506) -
- - - - - -
- - - (9,506) (9,506) -
$ (113,292) (46,842) $ 66,450 $ (9,506) (9,418) $ 88
319,725 9,418
$ 272,883 $ -
PEG Program Tobacco Law Enforcement Grant
149
683
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ 14,000 $ 11,202 $ (2,798)
- - -
- - -
800 9,028 8,228
- - -
- - -
- - -
14,800 20,230 5,430
61,700 17,073 44,627
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
61,700 17,073 44,627
(46,900) 3,157 50,057
- - -
- - -
- - -
- - -
$ (46,900) 3,157 $ 50,057
164,000
$ 167,157
Bijou Erosion Control Plan CFD
150
684
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Variance Variance
Final Positive Final Positive
Budget Actual (Negative) Budget Actual (Negative)
$ 60,100 $ 53,162 $ (6,938) $ - $ - $ -
- - - - - -
- - - - - -
800 11,406 10,606 - - -
- - 2,758,845 - 236,699 (2,522,146)
- - - - - -
- - - - - -
60,900 64,568 3,668 2,758,845 236,699 (2,522,146)
1,000 1,053 (53) - - -
- - 2,309,903 - 175,074 2,134,829
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,000 1,053 (53) 2,309,903 175,074 2,134,829
59,900 63,515 3,615 448,942 61,625 (387,317)
- - - - 23,751 23,751
(25,000) (25,000) (448,942) - (85,376) 363,566
- - - - - -
(25,000) (25,000) (448,942) - (61,625) 387,317
$ 34,900 38,515 $ 3,615 $ - - $ -
187,729 -
$ 226,244 $ -
Harrison Avenue CFD Disaster Preparedness
151
685
City of South Lake Tahoe, California
Budgeted Non-Major Funds
Combining Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Year Ended September 30, 2024
Revenues
Taxes and assessments
Licenses, permits and impact fees
Fines and penalties
Use of money and property
Intergovernmental revenue
Charges for current services
Other revenue
Total revenues
Expenditures
Current
General government
Public safety
Public works
Parks and recreation
Streets
Capital outlay
Debt service
Principal repayment
Interest and fiscal charges
Payment of financial guarantee
Total expenditures
Excess (Deficiency) of
Revenues over Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers (out)
Lease
Total other financing sources (uses)
Net Change in Fund Balance
Ending Fund Balance (Deficit)
Beginning Fund Balance (Deficit)
Variance
Final Positive
Budget Actual (Negative)
$ - $ - $ -
- - -
- - -
- 17,965 17,965
232,239 3,322 (228,917)
- - -
- - -
232,239 21,287 (210,952)
- - -
228,542 3,322 225,220
- - -
- - -
- - -
- - -
- - -
- - -
- - -
228,542 3,322 225,220
3,697 17,965 14,268
- - -
- - -
- - -
- - -
$ 3,697 17,965 $ 14,268
2,052
$ 20,017
Opioid Abatement Program
152
686
City of South Lake Tahoe, California
Non-Major Enterprise Funds
September 30, 2024
Transit Fund – Established for assets and the activities associated with the operations and maintenance of the City’s public transit activities and has emphasis on serving the elderly and the handicapped.

Parking Management Fund – Established for metered areas, parking enforcement and parking citations. Funding for this program is received from parking meters and citation revenue. 153
687
City of South Lake Tahoe, California
Non-Major Enterprise Funds
Combining Statement of Net Position
September 30, 2024
Total
Nonmajor
Parking Enterprise
Transit Management Funds
Assets
Current Assets
Cash and investments (Note 3) 586,767 $ $ 281,550 $ 868,317 Accounts receivable - net 6,991 - 6,991
Total current assets 593,758 281,550 875,308
Non-Current Assets
Capital assets (Note 6)
Nondepreciable 1,315,373 1,315,373 -
Depreciable 1,402,419 1,402,419 -
Total noncurrent assets 2,717,792 2,717,792 -
Total assets 3,311,550 281,550 3,593,100
Liabilities
Current Liabilities
Accounts payable 494 1,432 1,926
Total current liabilities 494 1,432 1,926
Net Position
Net investment in capital assets 2,717,792 2,717,792 -
Unrestricted 593,264 280,118 873,382
Total net position $ 3,311,056 $ 280,118 $ 3,591,174
154
688
City of South Lake Tahoe, California
Non-Major Enterprise Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Year Ended September 30, 2024
Total
Nonmajor
Parking Enterprise
Transit Management Funds
Operating Revenues
Charges for current services $ - $ 187,669 $ 187,669
Rental and reimbursements 179,233 - 179,233
Total operating revenues 179,233 187,669 366,902
Operating Expenses
Supplies 5,509 7,158 12,667
Insurance 200,109 - 200,109
General expenses - 11,602 11,602
Depreciation 81,580 - 81,580
Total operating expenses 287,198 18,760 305,958
Operating income (loss) (107,965) 168,909 60,944
Nonoperating Revenues (Expenses)
Interest expense - (15,829) (15,829)
Investment earnings 30,649 13,323 43,972
Total nonoperating revenues (expenses) 30,649 (2,506) 28,143 Income (Loss) Before Transfers (77,316) 166,403 89,087 - Transfers out (Note 4A) - (85,000) (85,000)
Total contributions and transfers - (85,000) (85,000)
Change in Net Position (77,316) 81,403 4,087
Beginning Net Position 3,388,372 198,715 3,587,087
Ending Net Position $ 3,311,056 $ 280,118 $ 3,591,174
155
689
City of South Lake Tahoe, California
Non-Major Enterprise Funds
Combining Statement of Cash Flows
Year Ended September 30, 2024
Total
Nonmajor
Parking Enterprise
Transit Management Funds
Operating Activities
Receipts from customers 175,772 $ $ 187,669 $ 363,441
Payments to suppliers (205,561) (19,048) (224,609)
Net cash provided by (used for) Operating Activities (29,789) 168,621 138,832 Net cash provided by (used for) Noncapital
Financing Activities - (85,000) (85,000)
Capital and Related Financing Activities
Interest paid - (15,829) (15,829)
Net cash provided by (used for) Capital and
Related Financing Activities - (15,829) (15,829)
Investing Activities
Interest received 30,649 13,323 43,972
Net cash provided (used for) Investing Activities 30,649 13,323 43,972 Net increase (decrease) in cash and investments 860 81,115 81,975 Cash and Investments at Beginning of Period 585,907 200,435 786,342 Cash and Investments at End of Period $ 586,767 $ 281,550 $ 868,317 Reconciliation of Operating Income (Loss) to Net Cash
Provided by (used by) Operating Activities:

Operating income (loss) $ (107,965) $ 168,909 $ 60,944
Adjustments to reconcile operating income (loss)
to cash flows from operating activities:

Depreciation 81,580 - 81,580
Change in assets and liabilities:

Receivables, net (3,461) - (3,461)
Accounts payable and other accrued expenses 57 (288) (231) Net Cash Provided by (used for) Operating Activities (29,789) $ 168,621 $ 138,832 $ 156
690
City of South Lake Tahoe, California
Internal Service Funds
September 30, 2024
The funds described below include the internal service funds that provide services to the other City funds and departments on a cost reimbursement basis.

Health, Vision and Dental Insurance Fund – To account for and fund the City’s Insurance for Employee Health Insurance.

Worker’s Compensation Self Insurance Fund – To account for and fund the City’s Self-Insurance Worker’s Compensation Program.
157
691
City of South Lake Tahoe, California
Internal Service Funds
Combining Statement of Net Position
September 30, 2024
Workers'
Health, Vision Compensation
and Dental Self
Insurance Insurance Total
Assets
Current Assets
Cash and investments 590,091 $ 7,323,280 $ $ 7,913,371
Restricted cash and investments - 19,215 19,215
Total current assets 590,091 7,342,495 7,932,586
Non-Current Assets
Advances to RDA Successor Agency - 332,742 332,742
Total assets 590,091 7,675,237 8,265,328
Liabilities
Current Liabilities
Accounts payable 1,267 3,824 5,091
Uninsured losses payable 1,473,941 - 1,473,941
Total current liabilities 1,267 1,477,765 1,479,032
Long-Term Liabilities
Uninsured losses payable 4,989,586 - 4,989,586
Total long-term liabilities 4,989,586 - 4,989,586
Total liabilities 1,267 6,467,351 6,468,618
Net Position
Unrestricted 588,824 1,207,886 1,796,710
Total net position $ 588,824 $ 1,207,886 $ 1,796,710
158
692
City of South Lake Tahoe, California
Internal Service Funds
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Year Ended September 30, 2024
Workers'
Health, Vision Compensation
and Dental Self
Insurance Insurance Total
Operating Revenues
Charges for services 3,622,441 $ $ 2,480,445 $ 6,102,886 Rental and reimbursements 167,375 - 167,375
Total operating revenues 3,789,816 2,480,445 6,270,261
Operating Expenses
Salaries and wages - 56,064 56,064
Contracted services 51,832 97,905 149,737
Claims 3,837,995 1,847,876 5,685,871
General expenses 9,191 4,393 13,584
Total operating expenses 3,899,018 2,006,238 5,905,256
Operating Income/(Loss) (109,202) 474,207 365,005
Nonoperating Revenues (Expenses)
Investment earnings 72,714 302,095 374,809
Total non-operating revenues 72,714 302,095 374,809
Income Before Transfers (36,488) 776,302 739,814
Transfers in 51,300 - 51,300
Transfers (out) - (74,200) (74,200)
Change in Net Position 14,812 702,102 716,914
Beginning Net Position 574,012 505,784 1,079,796
Ending Net Position $ 588,824 $ 1,207,886 $ 1,796,710
159
693
City of South Lake Tahoe, California
Internal Service Funds
Combining Statement of Cash Flows
Year Ended September 30, 2024
Workers'
Health, Vision Compensation
and Dental Self
Insurance Insurance Total
Operating Activities
Receipts from customers 3,790,433 $ $ 2,480,445 $ 6,270,878 Payments to suppliers (62,696) (98,474) (161,170)
Payments to or on behalf of employees - (56,064) (56,064) Claims paid (3,837,995) (1,304,245) (5,142,240)
Net Cash Provided by (used for) Operating Activities (110,258) 1,021,662 911,404 Noncapital Financing Activities
Transfers in 51,300 - 51,300
Transfers out - (74,200) (74,200)
Net Cash Provided by (used for)
Noncapital Financing Activities 51,300 (74,200) (22,900) Investing Activities
Investment earnings 72,714 302,095 374,809
Net Cash Provided by (used for) Investing Activities 72,714 302,095 374,809 Net Increase (Decrease) in Cash and Investments 13,756 1,249,557 1,263,313 Cash and Investments at Beginning of Period 576,335 6,092,938 6,669,273 Cash and Investments at End of Period 590,091 $ 7,342,495 $ 7,932,586 $ Reconciliation of Operating Income (Loss) to Net Cash
Flows from Operating Activities:

Operating income (loss) (109,202) $ $ 474,207 $ 365,005 Change in assets and liabilities:

Accounts receivable 617 - 617
Accounts and other payables (1,673) 547,455 545,782
Net Cash Provided by (used for) Operating Activities (110,258) $ 1,021,662 $ 911,404 $ 160
694
City of South Lake Tahoe, California
Custodial Funds
September 30, 2024
The funds described below include the custodial funds that hold resources in trust for other agencies.

Special Assessment District – To account for the fees charged and disbursed on behalf of the Special Assessment Districts.

Other Custodial Funds – To account for miscellaneous custodial funds held by the City.

Tahoe Basin Solid Waste Management Authority – To account for resources and the collection and disbursement of fees on behalf of the Tahoe Basin Solid Waste Management Authority.

Park Avenue CFD – To account for the resources and the collection of resources for the Park Avenue Community Facilities District.

Retiree Opt-Out Fund – To account for funds held for retirees who opted out of the City’s post-retirement health plan.
161
695
City of South Lake Tahoe, California
Custodial Funds
Combining Statement of Fiduciary Net Position
September 30, 2024
Special Other Tahoe Basin
Assessment Custodial Solid Waste
District Funds Management
Assets
Cash and investments (Note 3) $ 4,575 $ 4,335 $ 1,054,264 Restricted cash and investments (Note 3) - - -
Accounts receivable - - 90,230
Total assets 4,575 4,335 1,144,494
Liabilities
Accounts payable - - 14,550
Deposits and other accruals 4,572 4,333 -
Total liabilities 4,572 4,333 14,550
Net Position
Restricted for individuals, organizations,
and other governments $ 3 $ 1,129,944 2 $
162
696
City of South Lake Tahoe, California
Custodial Funds
Combining Statement of Fiduciary Net Position
September 30, 2024
Park Total
Avenue Retiree Custodial
CFD Opt Out Funds
$ 934,284 $ 1,997,458 - $
55,083 1,060,511 1,115,594
- - 90,230
1,994,795 55,083 3,203,282
6,120 - 20,670
- - 8,905
6,120 - 29,575
$ 1,988,675 $ 55,083 $ 3,173,707
163
697
City of South Lake Tahoe, California
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position Year Ended September 30, 2024
Special Other Tahoe Basin
Assessment Custodial Solid Waste
District Funds Management
Additions
Taxes and assessments $ - $ - $ -
Interest income 44 42 56,290
Total additions 44 42 56,290
Deductions
Program and administrative expenses - - 71,307
Debt service principal - - -
Distributions to other governments - - -
Interest and fiscal charges - - -
Total deductions - - 71,307
Net Change in Fiduciary Net Position 44 42 (15,017)
Net Position (deficit)
Beginning of Year (41) (40) 1,144,961
End of Year $ 3 $ 1,129,944 2 $
164
698
City of South Lake Tahoe, California
Custodial Funds
Combining Statement of Changes in Fiduciary Net Position Year Ended September 30, 2024
Park Total
Avenue Retiree Custodial
CFD Opt Out Funds
$ 923,258 $ - $ 923,258
97,556 5,150 159,082
1,020,814 5,150 1,082,340
79,452 - 150,759
365,000 - 365,000
330,000 - 330,000
139,219 416 139,635
913,671 416 985,394
107,143 4,734 96,946
1,881,532 50,349 3,076,761
$ 1,988,675 $ 55,083 $ 3,173,707
165
699
166
700
City of South Lake Tahoe, California
Statistical Section
This part of the City’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. In contrast to the financial section, the statistical section information is not subject to independent audit.

Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time:

1. Net Position by Component

2. Changes in Net Position

3. Fund Balances of Governmental Funds

4. Changes in Fund Balance of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax:

1. Assessed and Estimated Actual Value of Taxable Property

2. Property Tax Rates, All Overlapping Governments

3. Principal Secured Property Tax Payers

4. Principal Transient Occupancy Tax (TOT) Payers

5. Property Tax Levies and Collections
Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future:

1. Ratio of Outstanding Debt by Type

2. Computation of Direct and Overlapping Debt

3. Computation of Legal Bonded Debt Margin

4. Bonded Debt Pledged-Revenue Coverage
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place:

1. Demographic and Economic Statistics

2. Principal Employers
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs:

1. Full-Time Equivalent City Government Employees by Function

2. Operating Indicators by Function/Program

3. Capital Asset Statistics by Function/Program
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Report for the relevant year.
167
701
168
702
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental Activities
Net investment in capital assets $ 55,674,932 $ 73,215,544 $ 63,642,741 $ 71,516,175 $ 68,835,594 $ 75,300,912 $ 76,620,561 $ 88,324,150 $ 99,349,106 $ 119,574,017 Restricted 10,152,122 5,056,903 6,017,117 7,008,898 18,076,408 19,697,506 21,182,527 55,063,386 69,787,821 69,176,844 Unrestricted (38,706,525) (42,322,072) (13,679,138) (22,863,284) (3,053,675) (5,535,604) 6,363,760 (21,887,466) (17,997,613) (19,623,760) Total Governmental Activities Net Position $ 27,120,529 $ 35,950,375 $ 55,980,720 $ 55,661,789 $ 83,858,327 $ 89,462,814 $ 104,166,848 $ 121,500,070 $ 151,139,314 $ 169,127,101 Business-type Activities
Net investment in capital assets $ 18,365,672 $ 18,656,424 $ 17,893,924 $ 19,382,974 $ 18,655,126 $ 17,655,894 $ 20,513,769 $ 19,740,496 $ 20,144,930 $ 24,366,585 Restricted 1,627,201 2,848,793 2,745,807 2,918,247 2,746,816 2,948,781 2,865,117 2,837,117 2,807,542 17,285 Unrestricted 25,493 (427,911) 693,913 2,115,789 3,830,797 4,356,972 5,157,992 6,253,338 5,167,798 1,815,281 Total Business-type Activities Net Position $ 20,018,366 $ 21,077,306 $ 21,333,644 $ 24,417,010 $ 25,232,739 $ 24,961,647 $ 28,536,878 $ 28,830,951 $ 28,120,270 $ 26,199,151 Primary Government
Net investment in capital assets $ 74,040,604 $ 91,871,968 $ 81,536,665 $ 90,899,149 $ 87,490,720 $ 92,956,806 $ 97,134,330 $ 108,064,646 $ 119,494,036 $ 143,940,602 Restricted 11,779,323 7,905,696 8,762,924 9,927,145 20,823,224 22,646,287 24,047,644 57,900,503 72,595,363 69,194,129 Unrestricted (38,681,032) (42,749,983) (12,985,225) (20,747,495) 777,122 (1,178,632) 11,521,752 (15,634,128) (12,829,815) (17,808,479) Total Primary Government Net Position $ 47,138,895 $ 57,027,681 $ 77,314,364 $ 80,078,799 $ 109,091,066 $ 114,424,461 $ 132,703,726 $ 150,331,021 $ 179,259,584 $ 195,326,252 Source: Annual Basic Financial Statements, Statement of Net Position

CITY OF SOUTH LAKE TAHOE
Net Position by Component
Last Ten Fiscal Years
(Accrual Basis of Accounting)
169
703
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses
Governmental Activities:

General Government $ 40,433,147 $ 7,339,770 $ (3,906,248) $ 14,791,205 $ 9,581,797 $ 10,862,346 $ 16,178,272 $ 13,495,234 $ 19,993,362 $ 20,525,822 Public Safety 17,448,023 20,429,955 17,709,027 19,038,272 21,397,853 21,786,017 19,117,131 26,440,234 23,432,803 30,040,700 Public Works 8,303,520 9,872,607 9,702,934 10,590,121 11,757,610 12,287,753 8,175,125 9,945,369 11,905,095 12,736,086 Parks and Recreation 5,787,817 5,645,921 6,849,951 6,601,298 6,601,600 5,596,795 4,329,864 7,627,864 8,081,204 8,680,644 Streets 3,527,275 3,899,325 4,857,414 6,147,282 5,577,586 5,313,202 3,280,145 5,742,372 7,923,603 7,214,554 Interest on long term debt 1,466,551 1,623,748 877,906 1,010,094 929,798 820,212 743,184 658,802 1,025,252 3,344,471 Total Governmental Activities Expenses 76,966,333 48,811,326 36,090,984 58,178,272 55,846,244 56,666,325 51,823,721 63,909,875 72,361,319 82,542,277 Business-Type Activities:

Transit 374,960 384,738 384,019 461,294 301,433 310,343 310,670 393,282 313,613 287,198 Airport 2,212,209 1,693,630 2,305,141 2,229,118 2,388,758 2,380,645 2,163,804 2,385,911 3,591,720 4,330,762 Parking Garage 743,757 753,667 869,357 803,906 922,017 872,771 902,351 1,209,649 1,593,074 1,597,410 Parking Management 241,190 20,298 26,429 31,181 26,378 6,924 16,187 13,351 52,023 34,589 Total Business-Type Activities Expenses 3,572,116 2,852,333 3,584,946 3,525,499 3,638,586 3,570,683 3,393,012 4,002,193 5,550,430 6,249,959 Total Primary Government Expenses $ 80,538,449 $ 51,663,659 $ 39,675,930 $ 61,703,771 $ 59,484,830 $ 60,237,008 $ 55,216,733 $ 67,912,068 $ 77,911,749 $ 88,792,236 Program Revenues
Governmental Activities:

Charges for Services:

General Government $ 1,622,100 $ 5,302,704 $ 2,090,949 $ 1,642,226 $ 2,422,840 $ 1,774,952 $ 2,246,194 $ 2,708,476 $ 8,802,565 $ 7,947,854 Public Safety 1,425,944 1,859,145 2,012,465 2,026,698 2,418,471 2,866,260 2,871,525 2,695,421 3,670,834 3,931,450 Public Works 3,070,737 2,466,385 2,424,102 2,586,445 2,343,727 2,975,426 2,650,282 3,795,673 4,187,935 3,945,179 Parks and Recreation 1,004,805 972,840 1,229,203 1,161,633 877,332 297,122 94,068 345,286 458,767 578,361 Streets 69,127 71,769 116,523 118,734 126,600 1,181,222 128,313 138,928 141,824 149,022 Operating Grants and Contributions 2,552,430 2,392,843 1,940,341 2,601,991 2,085,337 3,247,288 3,086,867 4,716,592 15,255,284 7,687,826 Capital Grants and Contributions 5,007,671 4,243,208 2,516,762 1,062,149 4,103,928 5,279,169 1,493,475 5,627,979 3,322,534 3,136,149 Total Governmental Activities Program Revenues 14,752,814 17,308,894 12,330,345 11,199,876 14,378,235 17,621,439 12,570,724 20,028,355 35,839,743 27,375,841 Business Type Activities:

Charges for Services:

Transit 122,157 125,269 108,210 134,055 135,533 142,610 149,000 158,263 167,277 179,233 Airport 706,378 746,792 916,741 858,313 934,514 876,206 965,976 966,209 1,455,334 1,655,518 Parking Garage 1,007,811 1,155,608 1,385,939 1,531,511 1,552,535 985,626 1,024,565 1,288,197 1,272,770 1,156,010 Parking Management 238,986 187,475 100,712 107,720 97,904 73,589 179,322 133,515 125,847 187,669 Capital Grants and Contributions 711,597 1,349,072 451,244 1,956,411 649,166 402,505 4,323,173 897,209 378,043 921,050 Total Business-Type Activities Program Revenues 2,786,929 3,564,216 2,962,846 4,588,010 3,369,652 2,480,536 6,642,036 3,443,393 3,399,271 4,099,480 Total Primary Government Program Revenues $ 17,539,743 $ 20,873,110 $ 15,293,191 $ 15,787,886 $ 17,747,887 $ 20,101,975 $ 19,212,760 $ 23,471,748 $ 39,239,014 $ 31,475,321

CITY OF SOUTH LAKE TAHOE
Changes in Net Position
Last Ten Fiscal Years
(Accrual Basis of Accounting)
170
704
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Net (Expense)/Revenue
Governmental Activities $ (62,213,519) $ (31,502,432) $ (23,760,639) $ (46,978,396) $ (41,468,009) $ (39,044,886) $ (39,252,997) $ (43,881,520) $ (36,521,576) $ (55,166,436) Business-Type Activities (785,187) 711,883 (622,100) 1,062,511 (268,934) (1,090,147) 3,249,024 (558,800) (2,151,159) (2,150,479) Total Primary Government Net (Expense)/Revenue $ (62,998,706) $ (30,790,549) $ (24,382,739) $ (45,915,885) $ (41,736,943) $ (40,135,033) $ (36,003,973) $ (44,440,320) $ (38,672,735) $ (57,316,915) General Revenues and Other Changes in Net Position
Governmental Activities:

Taxes:

Property taxes $ 6,826,592 $ 7,213,873 $ 7,625,064 $ 8,122,952 $ 8,452,643 $ 9,019,367 $ 9,714,974 $ 10,227,658 $ 11,158,434 $ 11,846,421 Sales taxes 7,531,605 8,464,611 8,665,212 9,587,216 9,390,835 9,169,121 15,012,487 20,102,606 20,274,021 20,093,107 Transient occupancy taxes 12,708,233 15,686,640 19,279,754 20,902,441 21,681,476 17,286,076 20,353,784 21,511,525 21,593,360 21,540,142 Franchise taxes 1,454,138 1,517,188 1,513,064 1,604,594 1,611,646 1,679,459 1,708,253 1,942,987 1,924,053 2,282,688 Other taxes 4,346,271 4,785,295 5,049,887 5,315,182 5,758,862 5,123,365 6,276,684 6,345,783 6,627,271 6,968,598 Use of money and property 802,643 744,279 967,716 1,359,923 1,366,103 767,036 239,104 (734,455) 2,696,300 8,311,325 Miscellaneous 1,740,387 1,925,021 1,211,204 1,368,923 2,220,194 1,108,432 1,569,747 1,476,646 1,889,334 2,026,942 Transfers (399,960) (4,629) (520,917) (1,601,766) (577,167) (391,082) (316,710) (714,041) (1,953) 85,000 Special items
Advances due from the RDA Sucessor Agency - - - - - - - - - - Transfer of Government Use capital assets - - - - - - - - - - Adjustment to nonexchange financial guarantee - - - - 19,759,955 887,599 (816,776) 307,801 - - Total Governmental Activities 35,009,909 40,332,278 43,790,984 46,659,465 69,664,547 44,649,373 53,741,547 60,466,510 66,160,820 73,154,223 Business-type activities
Use of money and property 4,798 12,428 27,521 89,089 177,496 97,973 9,497 (115,643) 373,520 292,705 Sales taxes - - - - - - - - - 8,991
Miscellaneous 330,000 330,000 330,000 330,000 330,000 330,000 - 254,475 1,065,005 12,664 Transfers 399,960 4,629 520,917 1,601,766 577,167 391,082 316,710 714,041 1,953 (85,000) Total Business-Type Activies 734,758 347,057 878,438 2,020,855 1,084,663 819,055 326,207 852,873 1,440,478 229,360 Total Primary Government $ 35,744,667 $ 40,679,335 $ 44,669,422 $ 48,680,320 $ 70,749,210 $ 45,468,428 $ 54,067,754 $ 61,319,383 $ 67,601,298 $ 73,383,583 Change in Net Position
Governmental Activities (27,203,610) 8,829,846 20,030,345 (318,931) 28,196,538 5,604,487 14,488,550 16,584,990 29,639,244 17,987,787 Business-Type Activities (50,429) 1,058,940 256,338 3,083,366 815,729 (271,092) 3,575,231 294,073 (710,681) (1,921,119) Total Primary Government Change in Net Position $ (27,254,039) $ 9,888,786 $ 20,286,683 $ 2,764,435 $ 29,012,267 $ 5,333,395 $ 18,063,781 $ 16,879,063 $ 28,928,563 $ 16,066,668 Source: Annual Financial Statements, Statement of Activities 171
705
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund
Nonspendable $5,815,898 $5,790,355 $9,015,263 $5,999,471 $5,971,043 $6,230,880 $6,216,835 $6,256,734 $5,608,045 $6,419,743 Restricted 750,000 - 750,000 - 750,000 750,000 750,000 - - - Committed - - - - - - 500,000 - 500,000 500,000
Assigned 476,210 305,689 199,173 448,767 607,125 350,876 788,610 704,959 - 1,174,658 Unassigned 16,310,793 20,018,169 21,921,994 23,610,256 17,493,113 21,091,779 24,880,959 27,865,327 32,758,900 31,159,577 Total General Fund $23,352,901 $26,114,213 $31,136,430 $30,808,494 $24,821,281 $28,423,535 $32,636,404 $34,622,061 $39,571,904 $39,253,978 (a) All Other Governmental Funds
Nonspendable
Special Revenue Funds $1,317,222 -$ -$ $135,075 $507,552 -$ -$ -$ -$ -$ Capital Projects Funds 694,547 - - 100,000 - - - -
Debt Service Funds - - 96,232 - 96,778 96,204 96,531 96,758 96,865 96,853 Restricted
Special Revenue Funds 4,378,335 3,789,660 5,372,372 8,615,403 13,949,345 3,400,747 4,893,052 6,078,447 9,683,766 8,076,068 City Housing & Econ. Develop. Funds 902,838 871,640 948,421 2,167,337 2,380,356 2,599,310 1,603,282 1,776,300 7,100,127 3,179,112 City Debt Service Fund 4,120,949 359,425 1,553,995 1,222,716 1,746,707 1,786,963 1,259,080 1,218,974 58,258,575 43,216,822 Measure P Recreation - - - - 11,910,486 - 13,427,113 11,195,435 13,661,100 13,097,292 Committed
Special Revenue Funds - - 361,104 - - 2,440,176 - 1,632,862 1,684,994 1,126,152 Capital Projects Funds 5,096,856 8,733,639 5,862,733 4,909,487 5,062,834 5,154,010 8,131,858 13,377,024 16,792,895 21,120,991 Assigned
Special Revenue Funds 468,361 2,267,529 2,853,249 3,679,944 3,848,840 1,986,804 567,633 1,849,367 2,109,491 2,207,440 Capital Projects Funds 547,428 - 547,428 535,876 46,265 23,813 23,813 23,813 23,813 23,813 City Housing & Econ. Develop. Funds 226,114 - 623,922 - - - - - - - Unassigned
Special Revenue Funds (66,066) (211,182) (11,354) (10,061) - (13,834) (123,648) (10,494) (3,245) (22,615) Capital Projects Funds - - - - - - - - - -
Total All Other Governmental Funds $16,913,042 $16,584,253 $17,750,766 $21,723,174 $27,728,616 $26,944,503 32,318,890 $ $ 37,238,486 $ 109,408,381 $ 92,121,928 (a) Source: Annual Financial Statements, Balance Sheet
Notes: (a) The change in total fund balance for the General Fund and Other Governmental Funds is explained in Management's Discussion and Analysis.

CITY OF SOUTH LAKE TAHOE
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
($10,000)
$10,000
$30,000
$50,000
$70,000
$90,000
$110,000
$130,000
$150,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Thousands Nonspendable Restricted Committed Assigned Unassigned
172
706
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Taxes and assessments $ 29,020,567 $ 33,364,866 $ 37,563,952 $ 40,700,365 $ 41,611,890 $ 37,646,232 $ 47,267,315 $ 54,270,194 $ 55,454,177 $ 56,274,912 Licenses, permits and impact fees 1,854,802 2,218,216 2,550,430 2,610,142 2,853,184 2,649,387 2,121,188 2,157,781 2,656,965 3,730,848 Fines and penalties 137,227 127,647 42,803 202,669 156,240 159,720 156,963 183,770 1,066,242 1,336,897 Use of money and property 530,480 388,936 437,278 714,214 1,169,495 701,836 149,804 (1,101,549) 2,387,351 7,715,184 Intergovernmental revenue 9,332,071 8,454,370 6,485,535 5,982,506 8,780,653 11,427,777 7,751,230 11,623,175 20,559,780 14,388,885 Charges for current services 7,466,703 7,841,829 8,007,508 8,112,421 7,606,177 8,436,781 8,592,703 12,084,502 12,026,887 9,645,610 Other revenue 1,596,005 1,602,273 747,224 1,182,110 2,114,782 944,357 1,055,256 1,263,669 1,212,316 1,830,672 Loss on investment in land held for resale - - - (2,157,647) - - - - - - Total Revenue 49,937,855 53,998,137 55,834,730 57,346,780 64,292,421 61,966,090 67,094,459 80,481,542 95,363,718 94,923,008 Expenditures
Current:

General government 5,660,979 6,347,972 7,043,991 11,195,465 9,366,002 9,840,016 10,236,293 12,488,092 19,061,183 19,134,022 Public safety 25,663,718 15,611,769 15,348,170 17,047,112 19,943,229 19,661,692 21,581,140 22,542,852 23,638,308 26,583,036 Public works 5,179,667 6,383,562 6,378,603 6,545,420 7,365,389 7,132,453 6,749,793 6,467,228 6,853,613 7,848,252 Parks and recreation 4,567,629 4,407,557 5,103,457 4,843,053 4,965,477 3,877,886 4,761,748 6,004,446 6,640,158 7,605,111 Streets 2,018,563 2,401,550 3,147,256 2,604,335 3,513,155 3,110,329 2,713,902 3,415,257 4,853,239 4,606,281 Capital outlay 7,463,555 6,920,358 8,956,654 4,110,904 12,459,765 11,477,766 9,740,091 17,748,824 12,536,084 41,156,357 Debt service:

Principal repayment 2,073,744 2,273,516 1,474,189 2,960,372 4,186,202 2,956,022 3,065,059 3,129,497 3,270,750 4,071,008 Interest and fiscal charges 1,466,551 1,304,060 986,714 1,118,900 1,038,603 929,022 851,992 767,608 664,829 2,130,385 Debt issuance costs 178,427 358,400 - - - - - - 484,158 - Payment of financial guarantee 2,541,000 2,219,856 1,754,190 1,197,816 793,413 316,681 406,000 1,067,000 - - Total Expenditures 56,813,833 48,228,600 50,193,224 51,623,377 63,631,235 59,301,867 60,106,018 73,630,804 78,002,322 113,134,452 Excess (deficiency) of revenues over
(under) expenditures (6,875,978) 5,769,537 5,641,506 5,723,403 661,186 2,664,223 6,988,441 6,850,738 17,361,396 (18,211,444) Other Financing Sources (Uses)
Sale of property 17,076 281,055 359,907 - 50,645 - 41 524 - - Capital lease - 232,104 1,742,640 - - - - - - -
Lease (GASB 87) - - - - - - - - - 499,165
Payment to refunded debt escrow agent - (14,358,387) - - - - - - - - Issuance of long term debt 12,610,051 10,055,000 - - - - 2,700,000 - 59,373,604 - Bond issuance premium/(discount) (218,182) 1,342,514 - - - - - - - - Transfers in 7,848,818 12,800,628 8,913,659 8,659,055 18,211,441 11,551,478 14,043,287 24,165,384 19,056,667 46,371,690 Transfers out (9,228,902) (13,689,928) (10,468,982) (10,737,986) (18,905,043) (11,397,560) (14,359,997) (24,859,625) (18,671,929) (46,263,790) Total Other Financing Sources (Uses) 11,028,861 (3,337,014) 547,224 (2,078,931) (642,957) 153,918 2,383,331 (693,717) 59,758,342 607,065 Net Change in Fund Balance $ 4,152,883 $ 2,432,523 $ 6,188,730 $ 3,644,472 $ 18,229 $ 2,818,141 $ 9,371,772 $ 6,157,021 $ 77,119,738 $ (17,604,379) Debt Service as a percentage of non-capital
expenditures 7.1% 8.5% 5.8% 8.3% 10.0% 7.8% 7.4% 6.9% 5.8% 8.6% Source: Annual Basic Financial Statements, Governmental Funds, Statement of Revenues, Expenditures and Changes in Fund Balances Note: Governmental Funds exclude Enterprise funds (Transit, Airport, Parking Garage, and Parking Management) that are classified as Proprietary Funds.

CITY OF SOUTH LAKE TAHOE
Changes in Fund Balance of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
173
707
Total Less: Taxable Total
Fiscal Secured Unsecured Assessed Tax-Exempt Assessed Direct Year Property Property Value Property Value Tax Rate (2) 2015 $ 3,826,850 $ 93,750 $ 3,920,601 $ 15,110 $ 3,905,491 1.0667 2016 4,012,841 90,397 4,103,238 15,045 4,088,193 1.0907 2017 4,195,442 91,432 4,286,874 15,188 4,271,686 1.0860 2018 4,466,533 94,196 4,560,729 15,377 4,545,352 1.0871 2019 4,768,126 105,870 4,873,997 15,700 4,858,297 1.0830 2020 4,993,100 108,080 5,101,180 15,778 5,085,402 1.0863 2021 5,270,055 115,990 5,386,044 15,888 5,370,157 1.0703 2022 5,522,534 123,415 5,645,949 15,853 5,630,095 1.0750 2023 5,985,912 146,334 6,132,246 15,911 6,116,335 1.0706 2024 6,462,392 160,679 6,623,072 15,852 6,607,220 1.0601 Source: El Dorado County Auditor Controller Office
Notes: 1. The State Constitution requires property to be assessed at one hundred percent of the most recent purchase price, plus an increment of no more than two percent annually, plus any local over-rides. These values are considered to be full market values.

2. California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing entities within a tax rate area.

3. The City does not have a reasonable basis for estimating actual values of taxable property within city limits, thus Estimated Actual Value information is not provided on this schedule.

CITY OF SOUTH LAKE TAHOE
Assessed Value and Estimated Actual3 Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
Assessed Value
$0
$2,500,000
$5,000,000
$7,500,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
City - Secured Property City - Unsecured Property
174
708
Basic Lake Lake Tahoe
County Tahoe Unified Community Total
Fiscal Wide School College Direct
Year Levy District District Rate
2015 1.0000 0.0667 - 1.0667
2016 1.0000 0.0667 0.0240 1.0907
2017 1.0000 0.0634 0.0226 1.0860
2018 1.0000 0.0653 0.0218 1.0871
2019 1.0000 0.0609 0.0221 1.0830
2020 1.0000 0.0639 0.0224 1.0863
2021 1.0000 0.0473 0.0230 1.0703
2022 1.0000 0.0526 0.0224 1.0750
2023 1.0000 0.0493 0.0213 1.0706
2024 1.0000 0.0451 0.0150 1.0601
Source: El Dorado County Auditor's Office
Note: California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount, by an annual calculation, to all the taxing entities within a tax rate area.

CITY OF SOUTH LAKE TAHOE
Property Tax Rates
All Overlapping Governments
Last Ten Fiscal Years
(rate per $100 of assessed value)
$0.8
$1.0
$1.2
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Per Hundred $ Lake Tahoe Community College District Lake Tahoe Unified School District Basic County Wide Levy 175
709
% of Total % of Total
Taxable Secured Taxable Secured
Assessed Assessed Assessed Assessed
Tax Payer Land Use Value Rank Value1 Value Rank Value2
Sodalite Tahoe Hotel LLC Hotel $ 90,026,020 1 1.39%
First American Trust FSB Resort/Timeshare 78,240,677 2 1.21% 60,495,836 1 1.58% Tahoe Chateau Land Holding LLC Residential Development 44,989,049 3 0.70% Trans Sierra Investments Shopping Center 44,581,665 4 0.69% 27,035,547 5 0.71% Diamondrock Tahoe Owner LLC Hotel 36,204,189 5 0.56%
Imperium Blue Tahoe Holdings LLC Commercial 33,659,996 6 0.52% LCOF Lake Tahoe Invest LLC Hotel 29,085,709 7 0.45%
Tahoe Crescent LLC Commercial 28,048,242 8 0.43%
Gondola Vista Development Company LLC Residential Properties 27,434,743 9 0.42% SLT Hospitality QOZB LLC Hotel 23,064,767 10 0.36%
Roppongi-Tahoe LP Hotel 53,421,465 2 1.40%
Tahoe Stateline Venture Commercial 40,245,952 3 1.05%
Heavenly Valley LP / Heavenly Resort Properties Ski Resort 34,859,828 4 0.91% Tahoe Crescent LP Commercial 24,230,587 6 0.63%
Marriott Ownership Resorts Timeshare Properties 19,429,698 7 0.51% South Tahoe Refuse Co. Inc. Industrial 18,864,077 8 0.49% Tahoe Verde Partnership Mobile Home Park 17,336,430 9 0.45% Seven Springs LP Commercial 16,333,108 10 0.43%
Total $ 435,335,057 6.74% 312,252,528 $ 8.16%
Source: California Municipal Statistics, Inc.

Notes: 1. 2023-24 Local Secured Assessed Valuation: $6,462,392,304

2. 2014-15 Local Secured Assessed Valuation: $3,826,850,451 2023-24 2014-15

CITY OF SOUTH LAKE TAHOE
Principal Secured Property Tax Payers
Current Year and Nine Years Ago
Principal Property
Taxpayers
7%
Other Property
Taxpayers
93%
2023-24 Top Ten Secured Property Tax Payers
$
176
710
TOT Payer Type Taxable Rents Rank Taxable Rents Rank
Hotel 12% 14,873,475 $ 1 11.00% 11,466,222 $ 1 14.79%
Hotel 12% 9,172,280 2 6.79% 8,726,409 2 11.26%
Hotel 10% 8,856,161 3 6.55% 4,360,611 5 5.63%
Hotel 12% 8,228,774 4 6.09% 6,822,817 3 8.80%
Hotel 10% 7,932,188 5 5.87% 5,098,438 4 6.58%
Agent 12% 7,147,129 6 5.29% 3,269,015 7 4.22%
Hotel 12% 6,088,660 7 4.50%
Hotel 10% 5,785,245 8 4.28% 3,175,876 6 4.10%
Hotel 10% 4,357,495 9 3.22%
Hotel 10% 4,199,420 10 3.11% 2,066,177 10 2.67%
Motel 10% 2,378,207 9 3.07%
Hotel 10% 2,475,301 8 3.19%
$ 76,640,827 56.70% 49,839,073 $ 64.30%
Margaritaville Resort Hotel (fmr. LT Resort Hotel)
Marriott's Timber Lodge
The Landing Resort and Spa
Marriott's Grand Residence Club
Beach Retreat & Lodge at Tahoe
Diamond Resorts Management, Inc.

Hampton Inn and Suites
Forest Suites Resort
Coachman Hotel
Hotel Azure (fmr. Inn by the Lake)
Station House Inn (fmr. Best Western Station House Inn) Holiday Inn Express - South Lake Tahoe
Total
Source: City of South Lake Tahoe Revenue Division
Notes: 1. The City TOT rate is 10% except specific redevelopment properties where the rate is 12% . An additional 2% TOT approved by voters of South Lake Tahoe in November 2016 is dedicated for recreation and is accounted for in a special revnue fund. Information on the additional 2% TOT is not inlcuded on this schedule.

2. 2023-24 Total Taxable Rents: $135,175,310.

3. 2014-15 Total Taxable Rents: $77,715,061.

Effective
TOT Rate1
% of Total
Taxable
Rents2
% of Total
Taxable
Rents3
2023-24 2014-15

CITY OF SOUTH LAKE TAHOE
Principal Transient Occupancy Tax (TOT) Payers
Current Year and Nine Years Ago
Principal TOT Payers
57%
Other TOT Taxpayers
43%
2023-24 Top Ten Transient Occupancy Tax (TOT)
Payers
177
711
Secured Unsecured Total Percent
Property Property Property of Total
Tax Levied Tax Levied Tax Levied Tax
Fiscal and and and Collections
Year Collected Collected Collected to Tax Levy
2015 $ 6,444,127 $ 119,864 $ 6,563,991 100%
2016 6,794,173 119,578 6,913,751 100%
2017 7,167,959 117,816 7,285,775 100%
2018 7,644,525 121,044 7,765,569 100%
2019 7,969,647 143,416 8,113,063 100%
2020 8,484,544 148,165 8,632,709 100%
2021 8,970,941 164,536 9,135,477 100%
2022 9,524,807 155,015 9,679,822 100%
2023 10,478,579 164,473 10,643,052 100%
2024 11,170,274 214,637 11,384,911 100%
Source: El Dorado County Auditor-Controller's Office
Notes: 1. The City of South Lake Tahoe is on the Teeter plan with El Dorado County, thus the amount of property tax levied is the amount of property tax collected.

CITY OF SOUTH LAKE TAHOE
Property Tax Levies and Collections
Last Ten Fiscal Years
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Thousands Total Property Tax Levied and Collected
178
712
Ratio of
Taxable Total O/S
Refunding Lease Pension Certificates Parking Total to Total Fiscal Revenue Revenue Obligation of Purchase Revenue Purchase Primary Per Personal Year Bonds Bonds Bonds Participation Financing Loans Bonds Financing Loans Government Capita Income 2015 $ 15,115,000 $ - $ 11,905,000 5,525,000$ 4,919,583$ 1,253,457$ 7,530,000$ $ 85,864 100,253$ $ 46,434,157 2,136 8.85% 2016 11,372,653 - 11,905,000 5,400,000 4,419,737 1,018,299 7,315,000 - 93,805 41,524,494 1,970 7.61% 2017 11,226,247 - 11,905,000 5,270,000 5,059,816 776,670 7,090,000 - 87,061 41,414,794 1,966 7.00% 2018 10,134,841 - 11,030,000 5,135,000 4,234,515 596,600 6,855,000 - 80,007 38,065,963 1,739 6.19% 2019 8,983,435 - 10,105,000 5,000,000 2,298,139 411,776 6,615,000 - 72,629 33,485,979 1,469 5.23% 2020 7,797,029 - 9,120,000 4,860,000 1,567,650 351,240 6,365,000 - 64,912 30,125,831 1,337 4.53% 2021 6,575,623 - 8,070,000 4,710,000 3,539,938 288,893 6,105,000 - 56,840 29,346,294 1,254 4.12% 2022 5,309,217 - 6,950,000 4,555,000 2,869,623 224,712 5,835,000 - 48,398 25,791,950 1,217 3.25% 2023 3,992,811 56,658,677 5,745,000 4,395,000 4,887,570 171,015 5,555,000 - $39,568 81,444,641 3,964 9.96% 2024 2,631,405 56,479,557 4,455,000 4,230,000 3,696,626 115,706 - - 30,332 71,638,626 3,446 7.48% Source: City of South Lake Tahoe
Governmental Activities

CITY OF SOUTH LAKE TAHOE
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Business-Type Activities
179
713
2023-24 Assessed Valuation1
: $6,634,167,009
Percentage City's Share of
Total Debt Applicable (1) Debt
OVERLAPPING TAX AND ASSESSMENT DEBT:

Lake Tahoe Community College District $40,635,000 65.553% $26,637,462 Lake Tahoe Unified School District 52,564,260 65.553% 34,457,449 South Lake Tahoe Recreational Facilities Community Facilities District No. 2000-1 1,830,892 65.553% 1,200,205 South Tahoe Redevelopment Agency Community Facilities District No. 2001-1 3,480,000 100.00% 3,480,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 65,775,116
OVERLAPPING GENERAL FUND DEBT: 53,233,000 15.324% 8,157,425 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): 55,155,000 100.00% 55,155,000 TOTAL OVERLAPPING DEBT 129,087,541
CITY DIRECT DEBT $71,608,294 100.00% 71,608,294
TOTAL DIRECT AND OVERLAPPING DEBT $200,695,835
(1) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values.

Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is whithin the city's boundaties and dividing it by each unit's total taxable assessed value.

Ratios to 2023-2024 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 0.99%
Total Direct Debt 1.08%
Total Direct and Overlapping Debt 3.03%
Ratios to Redevelopment Successor Agency Incremental Valuation ($637,012,167):

Total Overlapping Tax Increment Debt 8.66%
Source: California Municipal Statistics, Inc.

2. Information is as of 09/30/2024
Computation of Direct and Overlapping Debt

CITY OF SOUTH LAKE TAHOE
September 30, 2024
Note: 1. Assessed Valuation on this schedule includes aircraft 180
714
ASSESSED VALUATION:

Secured property assessed value, net of
exempt real property $6,446,540
BONDED DEBT LIMIT (3.75% OF ASSESSED VALUE) (a) $241,745 AMOUNT OF DEBT SUBJECT TO LIMIT:

Total Bonded Debt 0
Less Tax Allocation Bonds, Sales Tax Revenue
Bonds, and Certificates of Participation not subject to limit 0 Amount of debt subject to limit 0
LEGAL BONDED DEBT MARGIN $241,745
Total net debt
Total Net Debt Legal applicable to the limit
Fiscal Debt Applicable to Debt as a percentage
Year Limit Limit Margin of debt limit
2015 142,940 0 142,940 0.00%
2016 149,917 0 149,917 0.00%
2017 156,760 0 156,760 0.00%
2018 166,918 0 166,918 0.00%
2019 178,216 0 178,216 0.00%
2020 186,650 0 186,650 0.00%
2021 197,031 0 197,031 0.00%
2022 206,501 0 206,501 0.00%
2023 223,875 0 223,875 0.00%
2024 241,745 0 241,745 0.00%
Source: City of South Lake Tahoe Finance Department
Notes: (a) California Government Code, Section 43605 sets the debt limit at 15%. The Code section was enacted prior to the change in basing assessed value to full market value when it was previously 25% of market value. Thus, the limit shown as 3.75% is one-fourth the limit to account for the adjustment of showing assessed valuation at full cash value.
(amounts expressed in thousands)

CITY OF SOUTH LAKE TAHOE
Computation of Legal Bonded Debt Margin
September 30, 2024
$ $
181
715
S.T. Joint Powers Financing Authority 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Pledged Revenues:

Transient Occupancy Tax Revenues $ 4,730,958 $ 5,825,251 $ 6,275,346 $ 6,505,358 $ 6,978,997 $ 4,982,523 $ 5,952,873 $ 7,463,579 $ 7,264,552 $ 7,513,043 Property Tax Increment Revenues 3,038,100 3,084,927 3,344,345 3,825,579 4,247,416 4,362,198 4,833,919 4,195,707 5,740,296 5,228,760 Total Revenue 7,769,058 8,910,178 9,619,691 10,330,937 11,226,413 9,344,721 10,786,792 11,659,285 13,004,848 12,741,802 Bond Year Debt Service - Parity Bonds:
1999 Series A1 - - - - - - - - - -
2003 Series A1 - - - - - - - - - -
2004 Series A1 - - - - - - - - - -
2005 Series A2 2,668,875 - - - - - - - - -
2007 Series A4 1,160,579 1,168,578 1,166,328 - - - - - - - 2014 Series A 1,692,129 1,746,268 1,749,469 1,751,269 1,762,069 1,761,469 1,758,219 1,763,469 1,771,719 1,762,719 2015 Series A - 2,478,743 2,478,894 2,477,294 2,463,694 2,464,694 2,472,194 2,465,694 2,455,694 2,462,194 2017 Series A - - - 765,252 897,344 944,094 935,894 937,494 938,494 943,894 Total Debt Service - Parity Bonds 5,521,583 5,393,589 5,394,691 4,993,815 5,123,106 5,170,256 5,166,306 5,166,656 5,165,906 5,168,806 Debt Service Coverage - Parity Bonds 141% 165% 178% 207% 219% 181% 209% 226% 252% 247% Pledged Revenue after Parity Debt 2,247,475 3,516,589 4,225,000 5,337,122 6,103,307 4,174,465 5,620,486 6,492,629 7,838,942 7,572,996 Bond Year Debt Service - Subordinate Bonds:
2006 Lease Bonds3 1,809,206 1,803,469 - - - - - - - -
2016 Refunding Lease Bonds - - 226,024 1,308,800 1,344,275 1,343,400 1,336,100 1,337,200 1,341,400 1,338,700 Total Debt Service - Subordinate Bonds 1,809,206 1,803,469 226,024 1,308,800 1,344,275 1,343,400 1,336,100 1,337,200 1,341,400 1,338,700 Debt Service Coverage - Subordinate Bonds 124% 195% 1869% 408% 454% 311% 421% 486% 584% 566% S.T. Joint Powers Parking Financing Authority 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Operating Revenue $ 1,007,811 $ 1,155,608 $ 1,385,939 $ 1,531,511 $ 1,552,535 $ 985,626 $ 1,024,565 $ 1,288,197 $ 1,272,770 $ 1,156,010 Operating Expense 168,558 160,786 262,013 198,131 327,455 304,256 354,004 681,360 1,068,502 1,273,985 Net Operating Revenue 839,253 994,822 1,123,926 1,333,380 1,225,080 681,370 670,561 606,837 204,268 (117,975) Bond Year Debt Service 569,550 569,550 569,550 569,550 569,550 569,550 569,550 569,550 569,550 569,550 Surplus Special Tax Revenue 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 Surplus Special Tax Coverage Requirement 110% 110% 110% 110% 110% 110% 110% 110% 110% 110% Net Surplus Special Tax Revenue 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 Net Maximum Annual Debt Service 269,550 269,550 269,550 269,550 269,550 269,550 269,550 269,550 269,550 269,550 Debt Service Coverage 311% 369% 417% 495% 454% 253% 249% 225% 76% -44% 1 - Refunded by 2014 Series A Bonds.
2 - Refunded by 2015 Series A Bonds.
3 - Refunded by 2016 Series A Bonds.
4 - Refunded by 2017 Series A Bonds.

Source: City of South Lake Tahoe Finance Department.

Note: Effective January 5, 2024, the City called for an early and full redemption of the Parking Revenue Refunding Bonds, 2013 Series A totaling $5,265,000 in the principal amount, plus accrued interest to the redemption date totaling $271,825.

CITY OF SOUTH LAKE TAHOE
Bonded Debt Pledged-Revenue Coverage
Last Ten Fiscal Years
182
716
Fiscal Year Total Per Capita City of SLT State of CA National Ended City Personal Personal Unemployment Unemployment Unemployment September 30, Population (a) Income (b) Income (a) Rate (c) Rate (c) Rate (c) 2015 21,738 524,668,368 $ 24,136$ 6.7% 6.5% 5.5%
2016 21,078 545,498,640 25,880 5.9% 5.6% 4.9%
2017 21,068 591,968,664 28,098 5.2% 5.0% 4.5%
2018 22,491 631,952,118 28,098 4.2% 4.3% 4.0%
2019 22,800 640,634,400 28,098 4.1% 4.1% 3.7%
2020 22,525 664,960,525 29,521 8.4% 9.1% 7.3%
2021 23,398 712,258,518 30,441 8.0% 8.2% 6.0%
2022 21,199 792,927,396 37,404 3.5% 4.5% 3.8%
2023 20,548 817,954,236 39,807 3.4% 4.5% 3.6%
2024 20,790 958,273,470 46,093 4.1% 5.3% 3.9%
Sources: California State Department of Finance
California Employment Development Department
U.S. Census Bureau, American FactFinder
Notes: (a) Based on 5-Year Annual American Community Survey Estimates. Data in years beyond those available from Surveys reflects the closest year available. The population data is according to the latest data from the California Department of Finance. (b) Calculated by multiplying City Population by Per Capita Personal Income. (c) Averaged over 12-fiscal-month period. Not seasonally adjusted. In 2015 the California Employment Development Department has revised the last 5 years of unemployment data for South Lake Tahoe due to new census ratios. According to EDD, new ratios better represent the current economic situation.

CITY OF SOUTH LAKE TAHOE
Last Ten Fiscal Years
Demographic and Economic Statistics

0.0%

2.5%

5.0%

7.5%

10.0%

12.5%

15.0%

17.5%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
City of SLT Unemployment Rate
State of CA Unemployment Rate
National Unemployment Rate
0 10
20 30
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Thousands City Population
$0
$200
$400
$600
$800
$1,000
$1,200
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Millions Total Personal Income
$0
$10
$20
$30
$40
$50
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Thousands Per Capita Personal Income
183
717
Percentage Percentage
Product/ Number of of Total City Number of of Total City Employer Service Employees Rank Workforce Employees Rank Workforce Barton Memorial Hospital Health Services 923 1 7.0% 713 1 6.1% Heavenly Mountain Resort Ski Industry 380 2 2.9% 389 3 3.3% Lake Tahoe Unified School District Education 368 3 2.8% 402 2 3.4% El Dorado County Government 263 4 2.0% 237 4 2.0%
City of South Lake Tahoe Government 238 5 1.8% 199 5 1.7% Marriott Corporation Lodging 236 6 1.8% 196 6 1.7%
Lake Tahoe Community College Education 167 7 1.3% 180 7 1.5% South Tahoe Public Utility District Utilities 119 8 0.9% - - - Sodalite Tahoe Hotel TRS LLC Lodging 104 9 0.8% 154 9 1.3% United States Forest Service Government 100 10 0.8% 159 8 1.4% Raley's Supermarket Food/Drug - - - 152 10 1.3%
Subtotal 2,898 22.1% 2,781 23.7%
Total Workforce 13,151 11,762
Sources: South Tahoe Public Utility District Finance Department City of South Lake Tahoe Finance Department
California Labor Market Info Data Library

CITY OF SOUTH LAKE TAHOE
Principal Employers
Current Year and Nine Years Ago
2023-24 2014-15
Principal
Employers
22%
Other Workforce
78%
2023-24 Principal Employers
184
718
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function
General government 40.75 46.25 47.84 47.75 46.75 43.75 43.25 43.00 43.34 44.17 Public Works 28.42 44.00 44.50 45.00 45.00 46.00 41.00 34.83 36.00 38.37 Police 61.05 61.05 61.85 65.60 66.60 69.10 68.10 65.00 68.00 69.00 Fire 38.00 38.00 29.00 32.00 33.00 40.00 40.00 40.75 41.00 41.50 Parks and Recreation 9.58 5.00 4.00 4.00 4.00 4.00 7.00 13.00 14.00 14.75 Airport 5.00 1.00 1.00 2.00 2.00 3.00 3.00 3.00 3.00 4.00 Housing & Redevelopment 0.00 0.00 0.00 0.00 0.00 1.00 1.00 2.00 3.00 4.00 Total 182.80 195.30 188.19 196.35 197.35 206.85 203.35 201.58 208.34 215.79 Source: City of South Lake Tahoe Finance Department

CITY OF SOUTH LAKE TAHOE
Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
0 50
100
150
200
250
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 FTE's Housing & Redevelopment Airport Parks and Recreation Public Works Fire Police General government 185
719
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/Program
Police:

Police calls for Service 24,848 25,246 31,785 24,204 25,515 26,002 24,108 21,956 21,044 24,097 Law violations:

Homicide 1 1 0 3 2 1 2 0 0 1
Forcible Rape 5 12 12 9 10 18 21 11 13 8
Robbery 19 23 9 22 20 20 5 17 10 9
Aggravated Assaults 41 275 240 147 79 242 335 244 385 421 Violent Crimes, Total 66 311 261 181 111 281 363 272 408 439 Burglary 105 87 132 114 114 81 77 104 45 43
Larceny 404 288 262 279 335 312 303 200 186 247
Motor Vehicle Theft 39 41 59 61 35 34 61 52 30 23
Property Crimes, Total 548 416 453 454 484 427 441 356 261 313 Total Arrests, including citations and
juvenile 1,157 1,301 1,756 1,113 1,091 942 756 763 829 884 Community Development:

Street reconstruction (travel lane miles) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Paving/Patching performed in-house
(square feet) 48,119 53,192 36,922 19,972 34,031 12,326 7,853 10,777 13,937 97,393 Community Recreation: (2)
Recreation Complex participants 27,695 37,089 33,280 33,260 32,389 10,156 4,734 18,444 20,927 35,791 Swimming Pool N/A N/A N/A N/A N/A N/A N/A N/A 8,324 10,496 Campground 50,464 50,343 50,782 66,968 57,162 2,716 10,603 6,958 7,190 7,129 Golf Course 12,288 8,982 7,598 8,481 6,971 552 0 1,862 3,749 7,327 Fire:

Number of incidents related to:

Fires 76 103 56 71 64 52 84 48 56 45
Hazardous Conditions/
Hazardous Material 83 93 150 116 138 127 198 229 270 113 Rescue, Medical Aid 2,277 2,491 2,424 2,169 2,412 2,083 1,860 1,911 1,885 1,797 Number of calls related to:

Citizen Assistance 238 224 368 311 385 506 512 535 457 371 Good Intent 534 378 357 380 404 350 443 403 436 N/A
False Calls/Alarms/Other 209 254 360 433 388 218 265 300 350 679 Weather Related 0 2 15 2 3 3 3 16 4 3
Source: City of South Lake Tahoe
Notes: 1. N/A denotes information not available

2. Indicators for fiscal year 2020 and 2021 reflect the impact of COVID-19 restrictions

CITY OF SOUTH LAKE TAHOE
Operating Indicators by Function/Program
Last Ten Fiscal Years
186
720
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function/Program
Police:

Police stations 1 1 1 1 1 1 1 1 1 1
Police vehicles, Total 43 44 42 39 48 56 57 58 66 56
Patrol units 19 20 22 21 28 36 37 38 45 36

Fire:

Fire stations 3 2 2 2 2 3 3 3 3 3
Fire vehicles, Total 11 10 11 13 12 16 16 17 19 20
Fire apparatus (1) 7 7 7 8 7 8 8 8 9 9
JPA Ambulances (2) 3 3 0 0 0 0 0 0 0 0
Community Recreation:

Community services:

Athletic Fields 7 7 7 7 7 7 7 7 7 7
Parks 1 1 1 1 1 1 1 1 1 1
Ice Arena 1 1 1 1 1 1 1 1 1 1
Skate Park 1 1 1 1 1 1 1 1 1 1
Park Acreage 35 35 35 35 35 35 35 35 35 35
Golf Courses 1 1 1 1 1 1 1 1 1 1
Public Swimming Pools 1 1 1 1 1 1 1 1 1 1
Bike Trails 7 7 7 7 7 7 7 7 7 7
Public Beaches 3 3 3 3 3 3 3 3 3 3
Recreation Center 1 1 1 1 1 1 1 1 1 1
Senior Center 1 1 1 1 1 1 1 1 1 1
Airport:

Runway length in feet 8,541 8,541 8,541 8,541 8,541 8,541 8,541 8,541 8,541 8,541 Aircraft Operations (3) 0 0 0 0 0 0 0 0 0 9,900
Air Carriers:

Major 0 0 0 0 0 0 0 0 0 0
Commuters 0 0 0 0 0 0 0 0 0 0
Source: City of South Lake Tahoe
Notes: (1) Fire apparatus is a multi-purpose vehicle carrying professionals and equipment for a wide range of fire-fighting and rescue tasks.
(2) The ambulance vehicles are the property of California Tahoe Emergency Services Operations Authority JPA. In 2016, the City stopped providing ambulance transportation as part of the Cal Tahoe JPA and converted its emergency medical services delivery system to providing Advance Life Support (paramedic) engine companies. (3) Starting in 2024, the Airport Aircraft Operations data collection method has been updated using Virtower to track actual aircraft operations. The old data that included estimates has been removed.

Capital Asset Statistics by Function/Program
Last Ten Fiscal Years

CITY OF SOUTH LAKE TAHOE
187
721
188
722
(Back of the cover page. Intentionally left blank.)
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City of South Lake Tahoe, 1901 Lisa Maloff Way, South Lake Tahoe, CA 96150 CITYOFSLT.US • (530) 542-6000 • @CITYOFSLT
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eidebailly.com
Independent Accountant’s Report on
Applying Agreed-Upon Procedures Related to
the Article XIII-B Appropriations Limit Calculation
For the Fiscal Year Ended September 30, 2024
City of South Lake Tahoe, California
725
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10681 Foothill Blvd., Ste. 300 | Rancho Cucamonga, CA 91730-3831 | T 909.466.4410 | F 909.466.4431 | EOE 1 Independent Accountant’s Report Applying Agreed-Upon Procedures Related to the Article XIII-B Appropriations Limit Calculation To the City Council
City of South Lake Tahoe, California
We have performed the procedures enumerated below, on the Appropriations Limit Calculation of the City of South Lake Tahoe, California (City) prepared in accordance with Article XIII-B of the California Constitution for the fiscal year ended September 30, 2024. The City’s management is responsible for the Appropriations Limit Calculation.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating the Appropriations Limit Calculation and we will report on findings based on the procedures performed. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

1. We obtained the completed worksheets setting forth the calculations necessary to establish the City's 2023-24 appropriations limit calculation and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were found as a result of this procedure.

2. We added last year's limit to the annual adjustment amount and compared the resulting amount to the 2023-2024 appropriations limit.

Finding: No exceptions were found as a result of this procedure.

3. We compared the current year information to the worksheets described in Procedure 1 above to information provided by the California State Department of Finance.

Finding: No exceptions were found as a result of this procedure.

4. We agreed the prior year appropriations limit to the prior year appropriations limit adopted by the City Council.

Finding: No exceptions were found as a result of this procedure. 726
2 We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the Appropriations Limit Calculation. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

No procedures have been performed with respect to the determination of the appropriation limit for the base year, as defined by Article XIII-B of the California Constitution.

This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Sacramento, California
March 28, 2025
727
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Federal Awards Reports in Accordance
with the Uniform Guidance
Fiscal Year Ended September 30, 2024
City of South Lake Tahoe, California
728
City of South Lake Tahoe, California
Table of Contents
Fiscal Year Ended September 30, 2024
Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................................................................................................ 1 Independent Auditor’s Report on Compliance for the Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ...................................................................................................................................................... 3 Schedule of Expenditures of Federal Awards ............................................................................................................ 6 Notes to Schedule of Expenditures of Federal Awards ............................................................................................. 7 Schedule of Findings and Questioned Costs
Section I - Summary Schedule of Auditor’s Results ............................................................................................... 8 Section II - Financial Statement Findings ............................................................................................................... 9 Section III - Federal Award Findings and Questioned Costs ................................................................................ 10 Summary Schedule of Prior Audit Findings .............................................................................................................. 11 729
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2151 River Plaza Dr., Ste. 308 | Sacramento, CA 95833-4133 | T 916.570.1880 | F 916.570.1875 | EOE 1 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
To the Honorable Mayor and City Council
City of South Lake Tahoe, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of South Lake Tahoe, California (City), as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated March 28, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control.

Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified. 730
2 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Sacramento, California
March 28, 2025
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2151 River Plaza Dr., Ste. 308 | Sacramento, CA 95833-4133 | T 916.570.1880 | F 916.570.1875 | EOE 3 Independent Auditor’s Report on Compliance for the Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
To the Mayor and City Council
City of South Lake Tahoe, California
Report on Compliance for the Major Federal Program
Opinion on the Major Federal Program
We have audited the City of South Lake Tahoe (City)’s compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the City’s major federal program for the year ended September 30, 2024. The City’s major federal program is identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended September 30, 2024.

Basis for Opinion on the Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the major federal program. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal program.
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4 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the major federal program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
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5 Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated March 28, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.

The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Sacramento, California
March 28, 2025
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See Notes to the Schedule of Expenditure of Federal Awards 6 City of South Lake Tahoe, California
Schedule of Expenditures of Federal Awards
Fiscal Year Ended September 30, 2024
Federal Financial Direct or
Assistance Pass-Through Entity
Listing Identifying Number Expenditures
U.S. Department of Agriculture
Direct:

Lake Tahoe Erosion Control Grant Program - Bijou Park Creek Watershed 10.690 21-PA-11051900-019 191,089 $ Partnership Agreements - Hazardous Fuel Reduction - Lake Tahoe Airport 10.699 21-PA-11051900-016 48,493 Total U.S. Department of Agriculture 239,582
U.S. Department of Housing and Urban Development
Direct:

CDBG-Entitlement Grants Cluster:

Community Development Block Grants/Entitlement Grants - CV 1 Childcare and Youth Services 14.218 20-CDBG-CV1-00075 1,993 Community Development Block Grants/Entitlement Grants - CV 2-3 Bears Denn Inn Rehabilitation 14.218 20-CDBG-CV2-3-0074 205,213 Total CDBG-EnƟtlement Grants Cluster 207,206
Total U.S. Department of Housing and Urban Development 207,206 U.S. Department of Interior
Direct:

Southern Nevada Public Land Management - Hazardous Fuel Reduction 15.235 L23AC00023 2,864 Passed through Tahoe Resource Conservation District:

Southern Nevada Public Land Management - Defensible Space 15.235 L23AC00025 185,075 Total U.S. Department of Interior 187,939
U.S. Department of Justice
Passed through California Office of Traffic Safety:

Minimum Penalties for Repeat Offenders for Driving While Intoxicated - Selective Traffic Enforcement Program PT24199 20.608 164 AL-23 15,860 State and Community Highway Safety - Selective Traffic Enforcement Program PT24199 20.600 402PT-23 9,497 Passed through California Office of Emergency Services (CalOES):

Violence Against Women Formula Grants 16.588 LE 21057994 55,343 Violence Against Women Formula Grants 16.588 LE 22067994 158,074 Total Violence Against Women Formula Grants Program 213,417 Total U.S. Department of Justice 238,774
U.S. Department of Transportation
Direct:

Airport Improvement Program - Pavement Maintenance Program 20.106 3-06-0249-47 86,491 Airport Improvement Program - Airport Master Plan Phase 1 20.106 3-06-0249-49 242,357 Airport Improvement Program - Airport Master Plan Phase 2 20.106 3-06-0249-48 137,208 Airport Improvement Program - Airport Pavement Maintenance 20.106 3-06-0249-50 40,997 Airport Improvement Program - Airport Crack Seal Coat Parking Apron 20.106 3-06-0249-51 15,500 Total Airport Improvement Program 522,553
Safe Streets and Roads for All - Vision Zero Action Plan 20.939 693JJ32340116 52,792 Passed through California Department of Transportation:

Highway Planning and Construction - Pioneer Trail Pedestrian Upgrades 20.205 STPL-5398 (014) 223,131 Highway Planning and Construction - Pioneer Trail- Edna Street Safety Improvement 20.205 HSIPL-5398 (016) 1,085 Total Highway Planning and Construction 224,216
Total U.S. Department of Transportation 799,561
U.S. Department of the Treasury
Direct:

COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 3,418,504 Total U.S. Department of the Treasury 3,418,504
U.S. Department of Homeland Security
Passed through California Office of Emergency Services (CalOES):

COVID-19 Disaster Grants - Public Assistance - COVID Emergency Protective Measures 97.036 FEMA-4482-DR-CA 7,868 Total U.S. Department of Homeland Security 7,868
Total Expenditures of Federal Awards $ 5,099,434
Grantor/Program or Cluster Title
Federal Grantor/Pass-Through
735
7 City of South Lake Tahoe, California
Notes to Schedule of Expenditures of Federal Awards
Fiscal Year End September 30, 2024
Note 1 - Basis of Presentation
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the City of South Lake Tahoe, California (City) under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, except for the expenditures of the Airport Improvement Program, which are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the prior years. No federal financial assistance has been provided to a subrecipient.

Note 3 - Direct and Indirect (Pass-Through) Federal Awards Federal awards may be granted directly to the City by a federal granting agency or may be granted to other government agencies which pass-through federal awards to the City. The Schedule includes both of these types of Federal award programs when they occur.

Note 4 - Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
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8 City of South Lake Tahoe, California
Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30, 2024
Section I – Summary of Auditor’s Results

FINANCIAL STATEMENTS
Type of auditor's report issued Unmodified
Internal control over financial reporting:

Material weaknesses identified No
Significant deficiencies identified not considered
to be material weaknesses None Reported
Noncompliance material to financial statements noted? No

FEDERAL AWARDS
Internal control over major program:

Material weaknesses identified No
Significant deficiencies identified not considered
to be material weaknesses No
Type of auditor's report issued on compliance
for major programs: Unmodified
Any audit findings disclosed that are required to be reported in accordance with Uniform Guidance 2 CFR 200.516 (a): No
Identification of major programs:

Name of Federal Program Federal Financial Assistance Listing Coronavirus State and Local Fiscal Recovery Funds 21.027 Dollar threshold used to distinguish between type A
and type B programs: $750,000
Auditee qualified as low-risk auditee? No
737
9 City of South Lake Tahoe, California
Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30, 2024
Section II – Financial Statement Findings
None reported.
738
10 City of South Lake Tahoe, California
Schedule of Findings and Questioned Costs
Fiscal Year Ended September 30, 2024
Section III – Federal Award Findings and Questioned Costs None reported.
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11 City of South Lake Tahoe, California
Summary Schedule of Prior Audit Findings
Fiscal Year Ended September 30, 2024
Financial Statement Findings:

Finding
No. Finding Description
2023-001 Financial Reporting
Status of Corrective Action
Implemented
Federal Award Findings:

Finding
No. Program/Cluster/Description
Assistance
Listing No.

Compliance
Requirement Status
2023-002
COVID-19 Coronavirus State and
Local Fiscal Recovery Funds 21.027 Reporting Implemented 2023-003
COVID-19 Coronavirus State and
Local Fiscal Recovery Funds 21.027
Procurement,
Suspension and
Debarment
Implemented
740
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: April 22, 2025
Agenda Item #:18
Agenda Item: Agreement with Government Consulting Partners, Inc. for Citywide User Fee Study Executive Summary: A user fee study is an important financial management tool used by local governments to evaluate the full cost of providing fee-related services and to assess whether current fees are aligned with the cost of service delivery. These studies help ensure user fees are fair, equitable, and legally compliant with standards such as Proposition 26 and Government Code Section 66014. The City of South Lake Tahoe updates its Master Fee Schedule annually using the Consumer Price Index (CPI) to account for inflationary changes. However, CPI adjustments do not fully capture operational shifts such as changes in staffing, service delivery methods, or regulatory requirements. As such, periodic comprehensive studies are necessary to assess actual service costs and ensure fees are appropriately structured. Although the Cityâ€™s Financial Policy encourages conducting a user fee study every two to three years as a best practice to strengthen the City's financial position, the last comprehensive study was completed in 2015. The proposed study is therefore a much-needed update that will provide a full analysis of the Cityâ€™s fee structures and cost recovery levels. This project will also include the development of a Cost Allocation Plan to fairly distribute indirect costs across departments, improving transparency and enabling the City to recover overhead costs where allowable.

Together, these tools will support long-term financial sustainability and ensure that the City continues to provide high-quality services in a fiscally responsible and equitable manner.

Requested Action / Suggested Motions: Pass a Motion authorizing and directing the Mayor to execute Professional Services Agreement with Government Consulting Partners, Inc. for Citywide User Fee Study and Cost Allocation Plan Preparation in an amount not to exceed $70,835.00.

Responsible Staff Member: Olga Tikhomirova, Director of Finance Reviewed and Approved By: Susan Blankenship, City Clerk Heather Stroud, City Attorney Attachments:
01-Staff Report User Fee Study.docx
02-PSA with GCP User Fee Study.pdf
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City Council Agenda Report April 22, 2025 Page 1 of 2
City of South Lake Tahoe
Report to City Council
Meeting Date: April 22, 2025
Title: Approval of Professional Services Agreement with Government Consulting Partners, Inc. (GCP) to Conduct Citywide User Fee Study and Prepare a Cost Allocation Plan Location: Citywide
Responsible Staff Member: Olga Tikhomirova, Director of Finance Background: Local governments provide a wide range of services to the community, many of which are funded in part through user fees. These fees help offset the cost of service delivery and promote fiscal sustainability. Over time, the actual cost of providing services can change due to inflation, changes in staffing, service levels, or regulatory requirements. To ensure the City’s fees remain equitable, defensible, and compliant with applicable laws such as Proposition 26 and Government Code Section 66014, it is considered best practice to periodically evaluate and update user fee structures.

Additionally, preparing a comprehensive Cost Allocation Plan enables the City to fairly and accurately distribute indirect costs to various departments and services, and to recover overhead costs where permitted - especially in relation to grants and enterprise funds.

The City of South Lake Tahoe Finance Department periodically performs a comprehensive citywide review and evaluation of user fees and charges to ensure the City is accurately accounting for the total cost to provide fee-related services. The last User Fee Study was performed and approved by City Council in 2015.

To that end, the Finance Department determined it was necessary to update the study and engage the services of a qualified professional firm experienced in cost recovery and economic analysis to conduct a new, comprehensive study. The primary objective is to prepare a citywide cost-based user fee study that calculates the full (100%) cost of providing specific City services and provides recommended fees for each applicable service, while also ensuring compliance with relevant regulations.

Issue and Discussion: On January 17, 2025, the Finance Department released a Request for Proposal (RFP) on PlanetBids online portal, inviting qualified firms to submit proposals for a comprehensive review and evaluation of citywide user fees. The RFP emphasized that the first priority of the study would be to develop a fee structure for the new Recreation and Aquatics Center by June 2025.
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City Council Agenda Report April 22, 2025 Page 2 of 2
Proposals were due February 25, 2025, and the City received five responses. A selection committee of staff from both the Finance and Parks and Recreation Departments evaluated the proposals. The top two vendors were invited to participate in interviews for further evaluation.

Following interviews and reference checks, GCP was selected as the top-ranked firm, receiving a total score of 450, followed closely by Willdan with 445 points.

GCP brings extensive experience in user fee analysis for California municipalities, including past work with the City of South Lake Tahoe in 2005. Evaluators highlighted GCP’s tailored approach and commitment to meeting the Recreation and Aquatics Center timeline. GCP has committed to assign a dedicated staff member to that portion of the study and will conduct a five-day onsite visit to the Recreation Center to collaborate with staff and gain a complete understanding of department goals and services.

In addition to the user fee study, GCP will prepare a comprehensive Cost Allocation Plan and an indirect cost rate. They will also provide Excel-based reports and models that will allow staff to update costs and fees in the future as service costs evolve.

The study will:
 Analyze current service costs based on time, materials, and overhead  Review the full cost of services and compare against current fee schedules  Evaluate the cost-effectiveness and compliance of current cost recovery policies  Develop a defensible, transparent Cost Allocation Plan  Provide a framework for setting and updating fees in the future This process will include close coordination with City departments, opportunities for public engagement, and City Council review. The final deliverables will support informed decisionmaking regarding user fees and cost recovery goals, ensuring that City fees are fair, equitable, and aligned with community expectations, while also promoting long-term financial sustainability and regulatory compliance.

Financial Implications: The total cost of the user fee study and cost allocation plan, as proposed by GCP, is all-inclusive and not to exceed $70,835, as outlined in the attached Professional Service Agreement. The project will be funded from the current FY 2024/2025 budget, under the Finance department’s Professional Services account 100-01511-42020.

Environmental Considerations: This is not a “project” subject to review under the California Environmental Quality Act (CEQA) Guidelines section 15378(b)(2) (continuing administrative or maintenance activities, such as purchases for supplies) Policy Implications: This action is consistent with the City’s Financial Policy “Strengthening Financial Position” and aligns with the 2025-2030 Strategic Plan, specifically the Core Value of “Sustainability” and the Strategic Priority of “Recreation and Equitable Access for All”. 743

CITY OF SOUTH LAKE TAHOE

PROFESSIONAL SERVICES AGREEMENT
This Agreement is made and entered into as of the 22nd day of April 2025 by and between the City of South Lake Tahoe, a municipal corporation (“City”) and Government Consulting Partners, Inc. (GCP) (“Consultant”).

RECITALS
A. Consultant is specially trained, experienced and competent to perform the special services which will be required by this Agreement.

B. Consultant possesses the skill, experience, ability, background, certification and knowledge to provide the services described in this Agreement on the terms and conditions described herein.

C. City desires to retain Consultant to render professional services as set forth in this Agreement.

AGREEMENT

1. Scope of Services. Consultant shall perform the services set forth in this agreement and shall provide said services at the time, place, and in the manner specified in this agreement. Consultant shall have no power or authority by this Agreement to bind City in any respect.

The Consultant agrees that it has satisfied itself by its own investigation and research regarding the conditions affecting the work to be done and labor and materials needed, and that its decision to execute this Contract is based on such independent investigation and research.

All services provided by Consultant pursuant to this Agreement will be provided in accordance with the terms set forth in the Exhibit A, “Scope of Services,” attached hereto and incorporated herein by reference. Exhibit B, “Compensation Schedule,” attached hereto and incorporated herein by reference, outlines the fees and compensation which shall be paid pursuant to this Agreement.

2. Term/Time of Performance. The services by Consultant are to commence upon the execution of the Agreement and continue for 1 year. 744

3. Compensation. Compensation to be paid to Consultant shall be in accordance with the Schedule set forth in Exhibit B which is attached hereto and incorporated herein by reference. In no event shall Consultant’s compensation, including travel and out-of-pocket expenses, exceed $70,835 without additional written authorization from City. Payment by City under this Agreement shall not be deemed a waiver of defects, even if such defects were known to City at the time of payment. Payment is contingent upon compliance with all terms and conditions of this Agreement, as set forth herein.

Consultant shall obtain prior written authorization from the City Project Manager for any costs in excess of budgeted amounts for each line item, task, or obligation under the Scope of Services.

4. Method of Payment. Consultant shall submit monthly billings to City describing the work performed during the preceding month. Consultant’s bills shall include a brief description of the services performed, the date the services were performed, the number of hours spent and by whom, the applicable hourly rate, and a description of any reimbursable expenditures. City shall pay Consultant no later than 30 days after approval of the monthly invoice by City staff.

5. Extra Work. At any time during the term of this Agreement, City may request that Consultant perform extra work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Project, but which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Consultant shall not perform, nor be compensated for, extra work without prior written authorization from City.

6. Termination. This Agreement may be terminated by City or Consultant immediately for cause or without cause upon thirty days (30) days written notice of termination. Upon termination, Consultant shall be entitled to compensation for services performed up to the effective date of termination, and City shall be entitled to all work performed to that date.

Termination, revocation, or expiration of this Agreement shall not release either party from liability resulting from an event which occurred prior to such termination, revocation or expiration.
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7. Ownership of Documents.

All plans, studies, documents and other writings, including working notes and internal documents, prepared by and for Consultant, its officers, employees and agents and subcontractors in the course of implementing this Agreement, shall become the property of City upon payment to Consultant for such work, and City shall have the sole right to use such materials in its discretion without further compensation to Consultant or to any other party. Consultant shall, at Consultant’s expense, provide such reports, plans, studies, documents and other writings to City upon written request. All documents prepared by Consultant are confidential and shall be maintained to preserve their confidential nature. Release of any such documents to third parties shall only be made upon written consent of City.

8. Consultant’s Books and Records.
a. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures and disbursements charged to City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Consultant for services provided pursuant to this Agreement.
b. Consultant shall maintain all documents and records which demonstrate performance under this Agreement for a minimum period of three (3) years, or for any longer period required by law, from records shall be available at Consultant’s address indicated for the date of termination or completion of this Agreement. c. Any records or documents required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the City Manager, City Attorney, City Auditor or a designated representative of these officers. Copies of such documents shall be provided to City for inspection at City offices when it is practical to do so. Otherwise, unless an alternative is mutually agreed upon, the receipt of notices in this Agreement.
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d. Where City has reason to believe that such records or documents may be lost or discarded due to dissolution, disbandment or termination of Consultant’s business, City may, by written request by any of the above-named officers, require that custody of the records be given to City and that the records and documents be maintained at City offices. Access to such records and documents shall be granted to any party authorized by Consultant, Consultant’s representatives, or Consultant’s successor-in-interest.

9. Independent Contractor. It is understood that Consultant, in the performance of the work and services agreed to be performed, shall act as and be an independent contractor and shall not act as an agent or employee of City.

Consultant shall obtain no rights to retirement benefits or other benefits which accrue to City’s employees, and Consultant hereby expressly waives any claim it may have to any such rights. All employees, agents, contractors or subcontractors hired or retained by Consultant are employees, agents, contractors or subcontractors of Consultant and not of the City.

City is not required to make any deductions or withholdings form the compensation payable to Consultant under the provisions of this Contract, and is not required to issue W-2 Forms for income and employment tax purposes for any of Consultant’s assigned personnel. Any third party persons employed by Consultant shall be entirely and exclusively under the direction, supervision, and control of Consultant. Consultant hereby indemnifies and holds City harmless from any and all claims that may be made against City based upon any contention by any third party that an employer-employee relationship exists by reason of this Contract.

10. Interest of Consultant. Consultant, (and principals, associates and professional employees of consultant) covenants and represents that it does not now have any investment or interest in real property and shall not acquire any interest, direct or indirect, in the area covered by this Agreement or any other source of income, interest in real property or investment which would be affected in any manner or degree by the performance of Consultant’s services hereunder. Consultant further covenants and represents that in the performance of its duties hereunder no person having any such interest shall perform any services under this Agreement.
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Consultant is not a designated employee within the meaning of the Political Reform Act because Consultant:
a. Will not serve in a staff capacity and will conduct research and arrive at conclusions with respect to their rendition of information, advice, recommendation or counsel independent of the control and direction of City or of any City official, other than normal agreement monitoring; and,
b. Possesses no authority with respect to any city decision beyond rendition of information, advice, recommendation or counsel. [FPPC Reg. 18700.3(a)].

11. Professional Ability of Consultant. City has relied upon the professional training and ability of Consultant to perform the services hereunder as a material inducement to enter into this Agreement. Consultant shall therefore provide properly skilled professional and technical personnel to perform all services under this Agreement. All work performed by Consultant under this Agreement shall be in accordance with applicable legal requirements and shall meet the standard of quality ordinarily to be expected of competent professionals in Consultant’s field of expertise.

12. Compliance with Laws. Consultant shall comply with all applicable federal, state, regional and local laws, codes, ordinances and regulations in carrying out their duties under this Agreement. Consultant shall observe and comply with all applicable laws, ordinances, regulations and codes of federal, state and local governments, and shall commit no trespass on any public or private property in performing any of the work authorized by this Agreement. The City, its officials, officers, elected officials, appointed officials and employees shall not be liable at law or in equity as a result of any failure of Consultant to comply with this section.

In the event it is determined that the Consultant is required to pay prevailing wages for the work performed under this Agreement, the Consultant shall pay all penalties and wages as required by law.

13. Licenses. Consultant represents and warrants to City that it has all licenses, permits, qualifications, insurance and approvals of whatsoever nature which are legally required of Consultant to practice its profession. Consultant 748
represents and warrants to City that Consultant shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Agreement, any licenses, permits, insurance and approvals which are legally required of Consultant to practice its profession. If Consultant will be physically present in the City of South Lake Tahoe to perform some or all of the services, Consultant shall maintain a City of South Lake Tahoe business license at all times services are performed under this Agreement. Consultant acknowledges that payments made pursuant to this Agreement may be withheld until this provision has been satisfied.

14. Indemnity. Consultant hereby agrees to and shall indemnify and hold harmless City, its elected and appointed boards, officers, agents, employees and volunteers from and against any liability for any and all claims, demands, actions, losses, damages and injuries, direct or indirect (including any and all costs and expenses in connection therein), arising out of this Agreement or caused in any way by Consultant’s negligent performance of this Agreement or its breach of its obligations contained in this Agreement, except for any such claims arising out of the negligence or willful misconduct of the City.

Consultant agrees to defend City from and against any and all losses, damages, claims costs and fees arising out Consultant’s negligent acts, errors, omissions, regarding this Agreement, the Consultant’s work under this Agreement, or the consultant’s Scope of Work.

City does not, and shall not, waive any rights against Consultant which it may have by reason of the aforesaid hold harmless agreement, because of the acceptance by City, or the deposit with City by Consultant, of any of the insurance policies hereinafter set forth.

This hold harmless agreement by Consultant shall apply to all damages and claims for damages, or alleged to have been suffered, by reason of any of the aforesaid operation of Consultant or any subcontractor, regardless of whether such insurance policies shall have been determined to be applicable to any of such damages or claims for damages.

Consultant further waives any and all rights to any type of express or implied indemnity or right of contribution from the City for any liability, claims, demands, costs, charges and expenses and causes of action of whatsoever arising out of or in any way connected with this Agreement, and consultant’s work under this Agreement.
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15. Insurance Requirements.
a. Consultant, at Consultant’s own cost and expense, shall procure and maintain, for the duration of the contract, the following insurance policies.
i. Workers’ Compensation Coverage. Consultant shall maintain Workers’ Compensation Insurance and Employer’s Liability Insurance for their employees in accordance with the laws of the State of California. In addition, Consultant shall require each subcontractor to similarly maintain Workers’
Compensation Insurance and Employer’s Liability Insurance in accordance with the laws of the State of California for all of the subcontractor’s employees. Any notice of cancellation of all Workers’ Compensation policies must be received by City at least thirty (30) days prior to such change. Consultant shall provide thirty (30) days written notice of nonrenewal of any Workers’ Compensation policies. The insurer shall agree to waive all rights of subrogation against City, its officers, agents, employees and volunteers for losses arising from work
performed by Consultant for City.
ii. Commercial General Liability Coverage. Consultant shall maintain commercial general liability insurance no less broad than ISO form CG 00 01 in an amount not less than one million dollars ($1,000,000) per occurrence for bodily injury, personal injury and property damage. Coverage must be made on
the standard Occurrence form. Claims-Made forms are not acceptable without prior written consent of City. City of South Lake Tahoe must be endorsed as an additional insured for liability arising out of ongoing operation by on behalf of Consultant. If a commercial general liability insurance form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Agreement or the general
aggregate limit shall be at least twice the required
occurrence limit.
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iii. Automobile Liability Coverage. Consultant shall maintain automobile liability insurance covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with the work to be performed under this Agreement, including coverage for owned, hired and nonowned vehicles, in an amount of not less than one million dollars ($1,000,000) combined single limit for each occurrence. iv. Professional Liability Coverage. Consultant shall maintain professional errors and omissions liability insurance for protection against claims alleging negligent acts, errors or omissions which may arise from Consultant or by its employees, or subcontractors. The amount of this insurance shall not be less than one million dollars ($1,000,000) on a claims-made annual aggregate basis, or a combined single-limit per occurrence basis.
v. Cyber Liability Coverage. Consultant shall maintain cyber liability insurance with limits not less than one million dollars ($1,000,000) per claim, two million dollars ($2,000,000) aggregate. Coverage shall be sufficiently broad to sufficiently broad to respond to the duties and obligations as is
undertaken by Vendor in this agreement and shall include, but not limited to, claims involving security breach; system failure; data recovery; business interruption; cyber extortion; social engineering; infringement of intellectual property, including but not limited to infringement of copyright, trademark, trade dress, invasion of privacy violations, information theft, damage to or destruction of electronic information, release of private information, and alteration of electronic information. The policy shall provide coverage for breach response costs as well as regulatory fines and penalties, and credit monitoring expenses with limits sufficient to respond to these obligations. Vendor’s policy shall be primary and shall not seek contribution from the City’s coverage, shall contain a waiver of subrogation in favor of the City, and shall be endorsed to provide that City and its officers, officials, employees, agents, and volunteers are additional
insureds. Any failure to comply with the reporting provisions of 751
the policy by Vendor shall not affect coverage provided to the City. If Vendor maintains broader coverage and/or higher limits than the minimums listed above, City requires and shall be entitled to the broader coverage and/or higher limits maintained by the Vendor. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to City.
b. Endorsements. Each general liability and automobile liability insurance policy shall be with insurers possessing a AM Best’s rating of no less than A:VII and shall be endorsed with the following specific language:
i. City, its elected or appointed officers, officials, employees, agents and volunteers are to be covered as additional
insured’s under Consultant’s General Liability and Automobile Liability policies with respect to liability arising out of this Agreement and/or work performed by or on behalf of the
Consultant, including materials, parts or equipment furnished in connection with such work or operations.
ii. This policy shall be considered primary insurance as respects City, its elected or appointed officers, officials, employees, agents and volunteers. Any insurance maintained by City, including any self-insured retention City may have, shall be considered excess insurance only and shall not contribute with it.
iii. This insurance shall act for each insured and additional insured as though a separate policy had been written for each,
except with respect to the limits of liability of the insuring Consultant.
iv. The insurer waives all rights of subrogation against City except for Consultant’s Professional Liability and Employers’ Liability policies, its elected or appointed officers, officials, employees or agents.
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v. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its elected or appointed officers, officials, employees, agents or volunteers. vi. No policies of insurance carried by Consultant shall be suspended, voided, canceled, or changed in coverage or in limits except after thirty (30) days written notice to the City Attorney by Certified Mail.
c. Deductibles and Self-Insured Retentions. The Consultant shall be responsible for all deductibles in all of Consultant’s insurance policies.

The amount of deductibles for insurance coverage required herein shall be reasonable and approved by the City Attorney.
d. Certificates of Insurance. Consultant shall provide certificates of insurance with original endorsements to City as evidence of the insurance coverage required herein. Consultant shall not commence work under this contract until all insurance required under this section has been approved by City as to form, amount and carrier, nor shall Consultant allow any subcontractor to commence work on any subcontract until all similar insurance required and reasonably consistent limits of the subcontractor has been so obtained and approved. Certificates of insurance shall contain no exclusions unless negotiated with the City Attorney and approved, in writing, by the City Attorney.

16. Notices. Any notice required to be given under this Agreement shall be in writing and either served personally or sent prepaid, first class mail. Any such notice shall be addressed to the other party at the address set forth below.

Notice shall be deemed communicated within 48 hours from the time of mailing if mailed as provided in this section.

If to City: City of South Lake Tahoe
1901 Lisa Maloff Way
South Lake Tahoe, CA 96150
Provide a copy to: City Attorney’s Office
City of South Lake Tahoe
1901 Lisa Maloff Way, Suite 300
753
South Lake Tahoe, CA 96150
If to Consultant: J Bradley Wilkes, CEO
Government Consulting Partners, Inc.
5016 Brower Court, Granite Bay, CA 95746

Provide a copy to:

17. Assignment and Subcontracting. The parties recognize that a substantial inducement to City for entering into this Agreement is the professional reputation, experience and competence of Consultant. Assignments of any or all rights, duties or obligations of the Consultant under this Agreement will be permitted only with the express consent of City. Consultant shall not subcontract any portion of the work to be performed under this Agreement without the written authorization of City. If City consents to such subcontract, Consultant shall be fully responsible to City for all acts or omissions of the subcontractor. Nothing in the Agreement shall create any contractual relationship between City and subcontractor nor shall it create any obligation on the part of City to pay or to see to the payment of any monies due to any such subcontractor other than as otherwise required by law.

18. Waiver. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this Agreement.

19. Dispute Resolution. Any dispute concerning this Agreement will be first submitted to the City Manager or his designee for resolution. If no resolution is reached, such dispute shall be submitted to the City Council. The decision of the City Council shall be final and shall be appealable only to the El Dorado Superior Court pursuant to California Code of Civil Procedure §1094.5, and as provided by law.

20. Controlling Law Venue. This Agreement and all matters relating to it shall be governed by the laws of the State of California and any action brought relating to this Agreement shall be held exclusively in the Superior Courts in the County of El Dorado, South Lake Tahoe Division.
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21. Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained any Consultant or person, other than the independent contractors hired in accordance with Consultant’s standard business practice, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid, nor has it agreed to pay any Consultant or person, other than a bona fide employee working solely for Consultant or an independent contractor hired as discussed above, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

22. Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer, and it shall not discriminate against any subcontractor, employee, or applicant for employment because of ancestry, age, color, disability, genetic information, gender expression, gender identity, marital status, medical condition, military or veteran status, national origin, race, religion, reproductive health decision making, sex/gender, or sexual orientation. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff, or termination.

23. Drug-Free Workplace Certification. This certification is only required for consultants receiving payment from Grant Funding. By signing this Agreement, Consultant hereby certifies under penalty of perjury under the laws of the State of California that the Consultant will comply with the requirements of the DrugFree Workplace Act of 1990 (Government Code Section 8355, et seq.) and will provide a drug-free workplace by taking the following actions:
a. Publish a statement notifying employees that unlawful manufacture, distribution dispensation, possession, or use of a controlled substance is prohibited and specifying actions to be taken against employees for violations, as required by Government Code Section 8355(a). b. Establish a Drug-Free Awareness Program as required by Government Code Section 8355(a)(2) to inform employees about all of the following:
i. The dangers of drug abuse in the workplace;
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ii. The person’s or organization’s policy of maintaining a drug-free workplace;
iii. Any available counseling, rehabilitation and employee assistance program; and
iv. Penalties that may be imposed upon employees for drug abuse violations.
c. Provide, as required by Government Code Section 8355(a)(3), that every employee who performs grant activities under this Agreement:
i. Will receive a copy of the Consultant’s drug-free policy statement; and
ii. Will agree to abide by the terms of the Consultant’s statement as a condition of employment on this Agreement.

Failure to comply with these requirements may result in suspension of payments under this Agreement or termination of the Agreement, or both, and Consultant may be ineligible for award of any future City agreements if City determines that any of the following has occurred: the Consultant (1) has made false certification, or (2) violates the certification by failing to carry out the requirements as noted above.

24. Anti-Lobbying Certification. Consultant shall submit to City the Anti-Lobbying Certification contained in Exhibit C. Further, Consultant shall require that the language of the certification in Exhibit C be included in all contracts or subcontracts entered into in connection with this Agreement and that all Consultants and contractors shall certify and disclose accordingly.

25. Debarment, Suspension, Ineligibility and Voluntary Exclusion. By signing this Agreement, Consultant assures that neither it nor its principals, is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participating in covered transactions by any Federal department or agency.

26. Americans with Disabilities Act. By signing this Agreement, Consultant assures the City that it complies with the American with Disabilities Act (ADA) of 1990, (42 U.S.C. 12101, et. seq.), which prohibits discrimination on the basis of disability, as well as all applicable regulations and guidelines issued pursuant to ADA.
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27. Amendments. This Agreement may be modified or amended only by a written document executed by both Consultant and City and approved as to form by the City Attorney.

28. Severability. If any term or portion of this Agreement is held to be invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions of this Agreement shall continue in full force and effect.

29. Entire Agreement. This Agreement constitutes the complete and exclusive statement of Agreement between City and Consultant. All prior written and oral communications, including correspondence, drafts, memoranda, and representations, are superseded in total by this Agreement.

30. Execution. This Agreement may be executed in several counterparts, each of which shall constitute one and the same instrument and shall become binding upon the parties when at least one copy hereof shall have been signed by both parties hereto. In approving this Agreement, it shall not be necessary to produce or account for more than one such counterpart.

31. Time is of the Essence. Time is of the essence for this Agreement.

32. Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement.

Each party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and to bind each respective party.

IN WITNESS WHEREOF, the parties have caused this Agreement to be executed on the date first written above.

CONSULTANT:

By ________________________________
J Bradley Wilkes, CEO
CITY OF SOUTH LAKE TAHOE:

By___________________________
Tamara Wallace, Mayor
Date __________________________ Date _____________________________ 757

Business License # ___________________
APPROVED AS TO FORM:

By____________________________ Date ________________________________ Heather Stroud, City Attorney
ATTEST:

By______________________________ Date ________________________________ Susan Blankenship, City Clerk
Attachments:

Exhibit A – Scope of Services
Exhibit B – Compensation Schedule
Exhibit C - Anti-Lobbying Certification
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EXHIBIT A

SCOPE OF SERVICES
(starting next page)
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USER FEE STUDY SCOPE OF SERVICES – Per GCP Proposal Dated February 25th 2025 Step One: Kickoff Meetings & Data Gathering Meetings:
1) Meet with the city management team and department heads to introduce the study. confirm the City’s overall project lead and communication protocols. 2) Obtain budgets, staffing information, adopted fee policies, etc., to begin the project.
3) Initial meetings with individual departments
4) Data gathering meetings: Conduct on-site or virtual meetings with each department under study. To minimize staff homework assignments, strive to obtain 90% of the time requirement data from these meetings.
5) Assign team member to focus on new Recreation Center analysis per GCP proposal 6) Conduct five-day site visit to the new Recreation Center Step Two: Execute - Initiate Cost Analysis:
1) Input data received from the data-gathering meetings into GCP software. 2) GCP reviews for completeness and issues a request for any missing data. 3) Review overhead rate calculations and fully burdened hourly rate calculations with City representatives.

Step Three: Deliver Draft Cost Analysis Results:
1) GCP prepares a draft report that identifies the full cost of each service analyzed, the fee currently charged, the resulting subsidy, and proposed fee adjustments. The report also addresses significant findings, concerns, and opportunities that have come to our attention throughout the study.
2) A market survey comparing fees charged by neighboring jurisdictions is included. 3) The draft report is circulated to management and department staff for comments. 4) The City’s project lead negotiates a review timeframe. This timeframe or window must be sufficient for proper staff review while staying within the project timeline. 5) Comments, corrections, and any findings discovered during the study are incorporated.
6) The final draft report is issued.
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Presentations and fee implementation
GCP works with City management to customize a fee implementation strategy that works best for the city. Typically, this involves an outreach meeting to interested community members and a presentation to a finance committee. These meetings ensure that the community has a voice in the fee schedule structures and policies.

Step Four: Finalize Results:
1) Working with city staff, GCP incorporates all appropriate feedback and finalizes the project results and recommendations.
2) Deliver Excel-based fee model to city staff. If desired, train staff to update the model for future changes such as adding or deleting staff, updating expenditures, and adding or deleting fee categories. Our model also incorporates a feature for updating results based on a CPI adjustment factor.
3) Prepare for and schedule City Council and other presentations.

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COST ALLOCATION PLAN SCOPE OF SERVICES - Per GCP Proposal Dated February 25th 2025
Step 1: Project Introductory Meeting
GCP recommends holding an introductory meeting with key staff members, including general and non-general fund departments, to ensure a successful start. GCP will look to city staff for guidance on the purpose and content of the meeting and a list of invitees. GCP considers an initial meeting to review the project’s overall goals and objectives, which are vital to a successful outcome.
2: Execute Data Review
As soon as possible, lists of basic data requirements will be developed. They include lists of selected staff salary levels, benefit-cost details, operational budgets, transaction statistics, etc.

GCP will work with the city to develop and gather needed data most efficiently. Most importantly, GCP will also present an analysis of the current CAP (if there is one) with ideas and suggestions for improvement for the city’s consideration. The cost plan and rate structures will be developed once this basic data is acquired and the review is complete.

Step 3: Central Service Department Preparation
GCP will review the central city financial and operational data as it is gathered. This step of the process will focus on what central service departments (finance, council, clerk, HR, Legal, etc) will be allocated in the plan.

Step 4: Central Service Departmental Reviews
Central service or “allocating departments” are interviewed or reviewed to ensure that costs are spread to reflect the work done, the departments that benefited, and which allocation bases are proper - all key principles stated throughout federal guidelines. While GCP staff will bring a background of knowledge and ideas to these interviews, it is also essential to listen to department staff who understand their expertise. Examples of departments to be interviewed include city clerk, city manager, legal services, human resources, etc. In addition, any internal services funds (ISF) that charge for services will be interviewed to ensure indirect costs are allocated accurately so that they can be included in the full cost analysis when calculating ISF rates.

Step 5: Personnel Staff Analysis
Staff analysis as to where they spend their time can be implemented in the cost plan. For a user fee study, this step can be more high level than detailed.

Step 6: Departmental Cost Distribution
This schedule allocates the central service's departmental costs and any “incoming costs” from other central service departments.
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Step 7: Developing Allocation Bases
After the departmental functions are created and costs are distributed across functions, a separate meaningful allocation base will be selected that best reflects the benefit each city department receives from the various services. For example, in accounting, once the payroll functional cost pool is developed, an allocation base will be selected to distribute the payroll cost to all departments that benefit from the payroll service. Using federal and state guidelines, the allocation base must reflect a connection between the service provided and the service received. An example of payroll could be the number of paychecks issued per department during the fiscal year – in other words – the more paychecks the department receives, the more payroll cost is allocated.

Step 8: Cost Allocation Management Reports:

Once each central service department is interviewed, the departmental costs are distributed to functional cost pools, and each cost pool is given an allocation base, the cost plan will be ready to be produced. GCP software is 100% Excel-based. This includes not only the resulting report but all the calculations as well. This approach provides unlimited flexibility in calculating, formatting, and reporting information. The GCP system produces Excel-based reports as well as the corresponding PDFs. Our formats display the typical double step-down process used in California and across the county since the 1980s.

NUMBER OF ONSITE MEETINGS:

During the cost plan and user fee study portions of the study, GCP anticipates an unlimited number of online meetings with the city. In addition to the five-day onsite effort focused on the recreation portion of the study, two additional onsite meetings are budgeted in our fee.
763

EXHIBIT B

SCHEDULE OF CHARGES AND TIMELINE
BUDGET
Estimated fees (not to exceed)
User Fee Study $59,865
Cost Allocation Plan $8,970
Additional Five-day site visit (new Rec Center) $2,000
Travel and out-of-pocket expenses None
(travel is included in the TOTAL (not to exceed amount) ________
TOTAL (not to exceed) $70,835
On-site meetings outside the proposed scope of services will be charged a fixed fee of $2,000 per meeting, per written approval by Director of Finance.

Timeline Specifics:

GCP understands the importance of completing the recreation / aquatics center by the opening date. GCP is ready to team with city staff to meet that deadline as shown below:
764
TIMELINE – Specific to the Recreation Department

April May June
Step 1: Kickoff Meetings and Data Gathering Meetings
- Establish contacts and reporting protocol
- Understand City's measure of success for this study
- Discuss current fee schedule and structure
- Request budgets, staffing information, etc.
- Conduct time requirement estimation meetings
Step 2: Begin Cost Analysis
- Input data into GCP excel model
- Completeness review
- Incorporate cost allocation plan and dept. overhead
- Review first draft analysis with departments
- Incorporate any revisions
- Review second draft analysis with departments
- Establish review window
- Incorporate City fee recommendations for City Council Step 3: Prepare Project Report
- Prepare draft report
- Market fee survey
- Circulate for staff comments
- Staff review period
- Incorporate feedback
- Revised report issued
- Finalize report
- Fee implementation discussion
Step 4: Finalize Results and City Council Presentation
- Incorporate feedback and finalize project results

RECREATION DEPARTMENT USER FEE SERVICES USER FEE STUDY
User Fee Process
765
TIMELINE – General City Departments
TIMELINE – SPECIFIC TO THE COST ALLOCATION PLAN
766

EXHIBIT C

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767

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772
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: April 22, 2025
Agenda Item #:19
Agenda Item: Potential Amendments to 2018 Vacation Home Rental (VHR) Ordinance Executive Summary: At a special meeting on April 1, 2025, City Council voted not to appeal the court decision striking down Measure T in its entirety (4-1, with Councilmember Robbins voting no), and voted unanimously to adopt an urgency ordinance to establish a temporary moratorium on issuing Vacation Home Rental (VHR) permits in areas where they were prohibited by Measure T, to allow City Council time to make any desired amendments to the pre-Measure T VHR regulations. Staff requests that City Council discuss and provide direction on the desired amendments to the 2018 VHR regulations to include in an ordinance. Upon passage of a motion providing such direction, staff will prepare a proposed ordinance for a first reading on May 6.

Requested Action / Suggested Motions: Pass a Motion directing staff to prepare an ordinance making amendments desired, if any, to the 2018 VHR Regulations on one or more of the following topics: (1) prohibit or limit VHRs in certain residential areas; (2) establish a cap lower than 1400 VHRs outside the Tourist Core; (3) establish a buffer between VHRs; (4) prohibit VHRs in all multi-family dwellings; (5) require VHR owners to use a local property manager; (6) increase consequences for violations; (7) ensure VHR permit fee achieves complete cost recovery; (8) provide permitting preference for certain prior VHR and QVHR permit holders who were in good standing; (9) change VHR permitting authority from Development Services Department to Police Department; (10) phased permitting of no more than 150 VHR permits issued per month; and (11) Planning Commission decision on VHR permit denial and revocation appeals is final.

Responsible Staff Member: Heather Stroud, City Attorney Joseph Irvin, City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Attachments:
01 - Staff Report - 2018 VHR Ordinance Amendments.docx
02 - 2018 VHR Regulations.pdf
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Council Agenda Report- April 22, 2025 Page 1 of 5
City of South Lake Tahoe
Report to City Council
Meeting Date: April 22, 2025
Title: Potential Amendments to 2018 VHR Ordinance
Location: Citywide
Responsible Staff Members: Heather Stroud, City Attorney (530) 542-6046 Joseph Irvin, City Manager (530) 542-6000
Background: On November 21, 2017, City Council adopted Ordinance No. 1114 to repeal and replace Article V (Vacation Home Rentals) of Chapter 3.50 of Title 3 of the South Lake Tahoe City Code. Ordinance No. 1114 addressed concerns and impacts of Vacation Home Rentals (“VHRs”), including adding a cap of 1400 VHRs outside the Tourist Core, operational requirements including occupancy limits, restrictions on hot tub hours, prohibition of commercial activities such as weddings, parking restrictions, noise/quiet hours, and requirement to properly secure trash in bear boxes. On August 21, 2018, City Council adopted Ordinance No. 2018-1120 to make further amendments, including clarifying when the owner versus occupant would be subject to a citation for violating operating conditions and making exceptions to certain parking and trash requirements for properties within a Homeowners Association having their own regulations.

On the election held on November 6, 2018, a local citizens initiative called Measure T passed.

Beginning after a phase-out period, Measure T prohibited VHRs in certain areas of the City where they had previously been permitted, including residentially-zoned areas, multifamily dwellings, and areas added to the Tourist Core after 2017. An organization called South Lake Tahoe Property Owners Group filed a lawsuit challenging Measure T on various grounds. In February 2021, Measure T was upheld in its entirety by the El Dorado County Superior Court, and Plaintiff filed an appeal. The court of appeal affirmed the trial court’s judgment upholding Measure T, except that it remanded the case for the trial court to consider whether the “permanent resident” exception in the Qualified VHR provisions of Measure T violates the dormant Commerce Clause of the U.S.

Constitution. On March 13, 2025, the El Dorado County Superior Court issued a ruling finding that the Qualified VHR provisions are unconstitutional because they impermissibly discriminate against interstate commerce, and that these provisions are not severable from the remainder of Measure T, requiring that Measure T be struck down in its entirety.

At a special meeting on April 1, City Council voted not to appeal this decision. At the same meeting, City Council adopted an urgency ordinance to establish a temporary moratorium on issuing VHR permits in areas that are affected by the recent Measure T decision to provide time for City Council to study and make any desired changes to the pre-Measure T VHR regulations to address some of the nuisance concerns that led to the passage of Measure T, and allow for an orderly implementation of permitting.
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Council Agenda Report- April 22, 2025 Page 2 of 5
Issue and Discussion: Without the moratorium, the result would be an immediate reversion to the pre-Measure T VHR regulations that were in place as of November 2018 (“2018 VHR Regulations”). The applicable regulations are in City Council Ordinance No. 1114 as amended by City Council Ordinance No. 1120. The 2018 VHR Regulations are attached.

City Council is asked to provide direction on the amendments that should be included in a draft ordinance for consideration. Possible amendments for discussion include the following:

Prohibit or limit VHRs in certain residential areas.

Considerations:
 The Measure T litigation confirmed that the City has authority to prohibit VHRs or limit them in a way that does not use discriminatory criteria (i.e. “permanent resident” status).  City Council could continue to prohibit VHRs in all residential areas or prohibit or limit them in certain neighborhoods to preserve residential uses and neighborhood character.

Establish a lower cap on VHR permits outside the Tourist Core.

Considerations:
 The 2018 VHR Regulations established a cap of 1400 VHRs outside the Tourist Core. (§

3.50.380(F))
 Measure T allowed an unlimited number of VHRs in the Tourist Core and commercial and recreational zones outside the Tourist Core. There are currently 559 VHR permits in the Tourist Core, and there are currently 37 VHR permits in non-residential zones outside the Tourist Core (35 in commercial zones and 2 in recreation zones).  Based on VHR permit records and current property ownership records, staff estimates that approximately 44 percent of the 1400 properties outside the Tourist Core that had VHR permits when Measure T passed in 2018 have since been sold.  Staff recommends that if City Council desires to lower the cap, that the cap apply only to residential areas outside the Tourist Core.

Establish a buffer between VHRs, similar to El Dorado County’s recent amendments, to avoid saturation of VHRs in neighborhoods.

Considerations:
 In October 2017, City Council considered adopting a buffer of 150 feet between VHR properties, but did not end up adopting a buffer.
 El Dorado County requires a buffer of 500 feet between VHR properties.  If City Council desires to add a buffer and give permitting preference (see below), then Council should consider whether the buffer should apply only after prior permittees receiving the preference have been issued permits.

Prohibit VHRs in all multi-family dwellings to preserve their use as housing.

Considerations:
 The 2018 VHR Regulations allowed VHRs in multi-family dwellings that had VHR permits prior to September 1, 2016. (§ 3.50.380(D)(2))
 Measure T phased out VHRs in all multi-family dwellings by the end of 2021.  Staff recommends amending the 2018 VHR Regulations to continue to prohibit VHRs in all multi-family dwellings to preserve their use as housing.  Staff recommends amending the definition of “multi-family dwelling” in the 2018 VHR Regulations. Currently, time shares and condominiums are included in this definition which 775
Council Agenda Report- April 22, 2025 Page 3 of 5
is inconsistent with Title 6, which excludes time shares and condominiums, and with historical past practice of allowing short-term rentals in condominiums and time shares.

Require VHR owners to use local property manager.

Considerations:
 The 2018 VHR Regulations require that the applicant provide local contact number with 24- hour availability for reporting violations. (§ 3.50.390(B)(1)(j))  City Council could strengthen this requirement by requiring a local property manager with additional specified duties instead of just being available for reporting violations, such as conducting an in-person check-in to go over the rules and consequences of violations with guests and require occupant acknowledgment, and to be available to respond in person to complaints within a short timeframe.
 City Council could require local property manager to employ technology such as outdoor noise monitoring and surveillance cameras so manager can monitor compliance and avoid violations.

Increase consequences for violations.

Considerations:
 The 2018 VHR Regulations include the ability to cite the owner, agent, or occupant for violations and a three strikes rule requiring revocation of a VHR permit where there have been 3 upheld citations within a 24-month period and prohibiting issuance of a VHR permit where there have been three upheld citations in any 24-month period. (§§ 3.50.400;

3.50.410(B)(3); 3.50.420(A)(2)). However, under the 2018 VHR Regulations, an owner or agent cannot be cited for a violation of operating conditions if they report a violation by an occupant. (§ 3.50.450(C))
 On January 23, 2024, City Council adopted Resolution No. 2024-015 to increase the citation penalties for all VHR violations to $1500 for the first violation, $3000 for the second violation within one year, and $5000 for the third violation within one year, consistent with Senate Bill 20 (2021).
 Staff recommends removing the provision of 2018 VHR Regulations that precludes citing owner or agent for a violation of operating conditions if owner or agent reports a violation by an occupant (§ 3.50.450(C)).

Review VHR permit fee for non-Tourist Core areas to ensure it reflects complete cost recovery, including application processing, inspection, and enforcement.

Considerations:
 From the recently adopted 2025-2026 Master Fee Schedule, the current Non-Tourist Core VHR Permit fee is $548, with an additional annual fee based on occupancy of $250 for 4 or less occupants, $500 for 5-8 occupants, $1,000 for 9-12 occupants, and $1,325 for 13 or more occupants. The VHR Permit fee is charged upon initial application only and the annual fee is charged the first year and every renewal year thereafter.  Staff is reviewing anticipated costs of implementation and will propose a fee increase if necessary to ensure full cost recovery, to include increased staffing and resources for permit processing and enforcement.
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Council Agenda Report- April 22, 2025 Page 4 of 5
Provide permitting preference, for example, for prior VHR permit holders who were in good standing and had permits not renewed because of Measure T, and for prior Qualified VHR permit holders who are in good standing and who lost their permit because of the recent court ruling.

Considerations:
 The 2018 VHR Regulations require that VHR permits be processed in the order in which applications are received and deemed complete. (§ 3.50.390(A)(3)-(4)). After the cap of 1400 is reached, applications that are filed are placed on a waitlist, and when new VHR permits become available, applications from the waitlist are considered on a quarterly basis starting with the order in which they were deemed complete. (§ 3.50.390(A)(5))  City Council could consider amendments to provide for permitting preference for applicants who had valid VHR permits and were in good standing until those permits were not renewed in 2021 because of Measure T, and for prior QVHR permit holders who lost their permit because of the recent court ruling. If City Council desires to make such amendments, staff recommends that “good standing” would include not having more than 3 upheld citations within a 24-month period, no outstanding fines from past citations and no outstanding unpaid Transient Occupancy Tax. This preference could be achieved by providing an initial application window where only applicants meeting these criteria are eligible to apply.

Additional administrative amendments:

Staff recommends the following amendments to improve efficiency and enforceability:
 All VHR Permits to be issued by Police Department. The 2018 VHR Regulations require that VHR Permits be issued by the Development Services Department. Permitting has been handled by the Police Department in recent years, and staff recommends keeping both the permitting and enforcement function in the Police Department for efficiency and effective enforcement. The Development Services Department would continue to be responsible for the inspections required for new VHR Permits.  Phased Permitting with Monthly Limit. The 2018 VHR Regulations require that permits be processed in the order in which applications are received and deemed complete until the cap is reached. (§ 3.50.390(A)(3)-(4)) If the cap stays at 1400 VHR Permits outside the Tourist Core where there are currently very few permits, this could result in a large number of applications coming in all at the same time and overwhelming the resources available to process them in a timely manner while ramping up enforcement resources. Also, it would mean that a large number of permit renewals would come up at the same time every year.

For this reason, staff recommends an amendment that no more than 150 permits will be issued per month.
 Planning Commission has final decision on appeals of Permit Denials and Revocations.

The 2018 VHR Regulations provide that appeals of VHR Permit denials and revocations made by staff are appealed to the Planning Commission. (§ 3.50.430). Under South Lake Tahoe City Code section 2.35.070, however, VHR Permit appeal decisions from the Planning Commission can be appealed to City Council. Staff recommends a clarification that the Planning Commission decision on these appeals is final.

City Council is asked to pass a motion directing amendments desired, if any, to the 2018 VHR Regulations. Upon passage of such a motion, staff will prepare a proposed ordinance for a first reading on May 6.

Environmental Considerations: This action is exempt from the California Environmental Quality Act (“CEQA”) under CEQA Guidelines section 15061(b)(3) because it can be seen with certainty that there is no possibility that the adoption of an ordinance with the amendments 777
Council Agenda Report- April 22, 2025 Page 5 of 5
discussed in this staff report may have a significant effect on the environment, either from a direct physical change in the environment or a reasonably foreseeable indirect physical change.

Financial Implications: The City will set VHR Permit fees to ensure full cost recovery for any current and additional resources needed to run the VHR program, including permitting and enforcement staffing, office space, and vehicles. It is anticipated that if City Council decides to allow more VHRs to operate than the current number (596), additional Transient Occupancy Tax would be generated.

Policy Implications: VHR regulation involves competing policy implications. Limiting, restricting, regulating, and enforcing the rules regarding VHRs protects against nuisance issues such as noise, trash, overcrowding, parking violations, and degradation of neighborhood character, while allowing the operation of VHRs can have positive economic benefits for the City, local businesses, and community. City Council has an opportunity to balance these interests with amendments to the 2018 VHR Regulations.
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8 of16
B. Parking for charter transit vehicles shall be located so as tb have the" least possible impact on surrounding properties and their occupants. (Ord. 753 § 2; Ord. 1109§1 (Exh. A). Code 1997 § 28A-60) . ·~~
Article V. Vacation Home Rentals

3.50.370 Definitions.
"Agent" shall mean a person engaged or appointed by an owner to represent and act on behalf of an owner (as defined in these definitions) and to act as an operator, manager and/or local contact person of a dwelling used or to be used as a short-term rental unit or short-term rental property and designated as such by the owner. "Bear box" shall mean a locked container affixed to the ground which is utilized for the storage of trash and is designed to prevent access to its contents by wildlife.
"Condominium" shall mean a dwelling unit in a residential development that is under a legal arrangement specifying that the unit is individually owned but the common areas are owned, controlled, and maintained through an organization consisting of all individual owners.
"Director of development services" shall mean the city's director of development services or his/her designee. In the event the director of development services position is vacant or·ceases to exist, "director of development services" shall mean the city manager or his/her designee.
"Dwelling" shall mean a building, or portion thereof, designed exclusively for residential purposes, including single-family and multifamily dwellings, condominiums, and timeshares but not including hotels, motels, boardinghouses and lodging houses. "Dwelling" shall also mean a dwelling unit on the same parcel as a legally established single-family dwelling that has its own complete independent living accommodations and facilities for one or more persons, including permanent provisions for living, sleeping, eating, cooking and sanitation. "Multifamily dwelling" shall mean a dwelling in which multiple separate housing units for residential inhabitants are contained within one building or several buildings within one complex. "Occupant" shall mean any person who is on or in a short-term rental property other than service providers or the owner, whether or not the person stays overnight.
"Operator" shall mean the owner or the designated agent of the owner who is responsible for compliance with this chapter. "Owner" shall mean the person(s) or entity(ies) th,at hold legal or equitable title to a dwelling. "Pending application" shall mean a complete application for a vacation home rental permit filed with the development services director that has not been approved or denied by the city prior to December 21, 2017. "Renewal application" shall mean an application for a renewed vacation home rental permit which application may be submitted by the vacation home rental applicant.
"Rent" shall have that definition set forth in SLTCC 3.00.010. "Vacation home rental" shall mean the rent or rental of an entire dwelling, by the owner or operator to another person or group of persons for occupancy, dwelling, lodging or sleeping purposes for a period of less than 30 consecutive calendar days. The rental of units within city-approved hotels, motels, and bed and breakfasts shall not be considered to be vacation home rentals.
"Vacation home rental applicant" shall mean the person(s) or entity(ies) who apply for a vacation home rental permit by submitting and signing a vacation home rental application. A vacation home rental applicant may be an owner(s) of the dwelling unit, an agent(s), or another authorized representative(s) of an owner of the dwelling unit. "Vacation home rental permit" shall mean a permit issued to the property owner and pursuant to the provisions of this chapter that allows the use of a dwelling as a short-term rental. "Vacation home rental property" shall mean a parcel of real property, as shown on the latest equalized tax assessment roll as maintained by the assessor of the county of El Dorado, upon which a vacation home rental(s) is (are) maintained. "Vacation home rental property" includes the premises upon which a vacation home rental is located, including parking areas, driveways, landscaping, accessory structures, fences, walls, swimming pools, hot tubs, spas, tennis and paddleboard courts, and other similar and related improvements. "Vacation home rental waitlist" shall mean when the number of permits issued by the city exceeds the cap, the 12/18/2018, 10:20 AM
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development services department will accept applications to be placed on a list to be used when permits for issuance become available. (Ord. 1114 § 3)

3.50.380 Vacation home rentals - General provisions.

A Vacation Home Rentals Allowed. Subject to the provisions of this article, vacation home rentals shall be permitted within the city.

B. Vacation Home Rental Permit Required to Operate. It shall be unlawful for any person or entity to rent, maintain, facilitate, advertise or list a dwelling unit as a short term rental without a valid vacation home rental permit issued pursuant to this article.

C. Vacation Home Rental Permits Nontransferable.

1. Permit - Site Specific. It shall be unlawful for any person to give, grant or otherwise transfer a vacation home rental permit from one dwelling unit to another.

2. Transfer of Permits Prohibited. All permits issued by the city pursuant to this article shall be nontransferable to a different person or entity to whom said permit was issued. (a) Notwithstanding subsection (C)(2) of this section, a permit may be transferred from one owner of a vacation home rental to another owner of the vacation home rental as long as the transferee was an owner of the vacation home rental at the time the vacation home rental application was submitted to the city.

3. Upon any change of ownership of a vacation home rental property, an initial vacation home rental application shall be submitted pursuant to SLTCC 3.50.390(A).

D. Multifamily Dwellings.

1. It shall be unlawful to rent, lease, use or operate a multifamily dwelling as a vacation home rental.

2. Notwithstanding subsection (0)(1) of this section, owners of multifamily dwelling units with a valid vacation home rental permit on September 1,. 2016, may continue to apply for a renewed vacation home rental permit for said multifamily dwelling and will be issued or denied a renewal permit based on the criteria of SLTCC 3.50.410.

E. Agency. An owner may retain an agent, local representative or local contact person to comply with the requirements of this article, including, without limitation, the filing of an application for a vacation home rental permit, the management of the vacation home rental and the compliance with the conditions of the permit. The owner of the vacation home rental is responsible for compliance with the provisions of this article and the failure of an agent, representative, or local contact person to comply with this article shall not relieve the owner of his/her obligations as set forth in this article.

F. Cap. The total number of vacation home rental permits issued to dwellings outside of the tourist core area plan shall not exceed 1,400.

G. Taxes.

1. Business and professions taxes, as set forth in Chapter 3.35 SL TCC, shall be assessed for V?Cation home rentals.

2. Transient occupancy tax shall be assessed for vacation home rentals.

H. Permits and Fees Not Exclusive. Permits and fees required by this article shall be in addition to any license, permit or fee required under any provision of the city code. The issuance of any permit pursuant to this article shall not relieve the owner or operator of the vacation home rental from his/her obligation to comply with all other provisions of the city code pertaining to use and occupancy of the vacation home rental.

I. Pending Applications. Pending applications shall be reviewed under the provisions of this article. Applicants of pending applications shall have no right, entitlement, or expectation of issuance of a vacation home rental permit. (Ord. 1114 § 3)

3.50.390 Vacation home rental application procedures.

A Initial Applications.

1. All persons or entities interested in operating a vacation home rental may submit a vacation home rental application along with the application fee in an amount set forth in the city's master fee schedule. 12/18/2018, 10:20 AM
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2. It shall be the applicant's responsibility to provide all information and materials required to comply with the vacation home rental application submittal requirements.

3. The filing date of the vacation home rental application shall be the date when the director of development services officially receives the last submission of information or materials required by subsection (8) of this section and the application is deemed complete. If the director of development services determines an application submittal is incomplete, a vacation home rental applicant shall be notified of such incompleteness within 30 calendar days of receipt of the vacation home rental application by the development services department. If the director of development services does not receive a complete application within the additional 30 days, he/she shall no longer consider that application and instead, he/she shall continue to review applications on the VHR waitlist.

4. All vacation home rental applications which have been deemed complete by the director of development services shall be placed on the South Lake Tahoe vacation home rental waitlist ("VHR waitlist") in the order of the application's filing date. Vacation home rental applications shall only be reviewed by the development services director in the order of ranking as established by the VHR waitlist.

5. Where vacation home rental permits are available subject to SLTCC 3.50.380(F), applications on the VHR waitlist shall be considered on a quarterly basis by the director of development services in the order of ranking as established by the VHR waitlist. Once a vacation home rental permit becomes available and the application is deemed complete, the director of development services shall conduct an inspection of the vacation home rental within 14 days. Vacation home rental applicants shall have 45 days to make all changes and improvements to the vacation home rental which are required by the city pursuant to the inspection. If the vacation home rental applicant fails to make all changes and improvements to the vacation home rental within 45 days of the inspection, said applicant's vacation home rental application shall be placed on the bottom of the VHR waitlist.

6. The director of development services shall continue to review applications and inspect vacation home rental properties until all applications on the VHR waitlist have been reviewed or until the city can issue no further vacation home rental permits based on SLTCC 3.50.3_fil2(F).

7. Inspections.
(a) The director of development services shall inspect all dwelling units prior to issuing a vacation home rental permit for said dwelling unit.
(b) Vacation home rental permit applicants may be required to make improvements or changes to the proposed vacation home rental property in order to ensure that the proposed vacation home rental property conforms with all plan area ·statements and building code standards which were in effect at time of construction of the vacation home rental property and that no health and safety violations which threaten the well-being of guests, neighbors or the community are present at the vacation home rental property. (c) Notwithstanding subsections (A)(?)( a) and (b) of this section, inspections shall not be required for VHR renewal applications.
(d) Notwithstanding subsections (A)(?)( a) and (b) of this section, inspections shall not be required for vacation home rentals located in the tourist core area plan.
(e) Notwithstanding subsections (A)(?)(a) and (b) of this section, inspections shall not be required for timeshares.

B. Vacation Home Rental Application and Renewal Application Filing Requirements.

1. Vacation home rental applications and renewal applications shall be submitted on forms provided by the city and shall include, but not be limited to, the following information:
(a) Owner(s) name(s).
(b) Local contact information, management agency contact information or authorized representative contact information.
(c) Square footage of home.
(d) Owner mailing address.
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(e) Proposed vacation home rental address and assessor's parcel number. (f) Vacation home rental permit number, if existing vacation home rental. (g) Maximum occupancy of vacation home rental.
(h) Number of paved parking spaces on the vacation home rental property. (i) Identification of outdoor hot tub, if any.
(j) Local contact number with 24-hour availability for reporting violations.

2. Vacation home rental applications and renewal applications filed by agents, representatives, or authorized representatives of the owner of the vacation home rental property shall include a declaration that such application is being made with the consent of the vacation home rental owner.

3. Vacation home rental applications and renewal applications shall be accompanied by a declaration that any and all applicable covenants, conditions and restrictions are consistent with and would not prohibit issuance of a vacation home rental permit for the proposed property.

4. The vacation home rental application and rene:Wa1 application shall be accompanied by an application fee in an amount set forth by separate resolution of the city council which amount is calculated to recover the city's full cost of reviewing, issuing and administering said permit.

5. If a renewal application is denied, and the applicant wishes to operate a vacation home rental, he/she must initiate a vacation home rental application by filing an initial application and complying with the procedures of subsection (A) of this section. (Ord. 1114 § 3)

3.50.400 Expiration and renewal of vacation home rental permits.

A Vacation home rental permits shall expire one year after their issuance.

8. Vacation home rental permits must be renewed on an annual basis prior to expiration by filing with the director of development services a renewal application and a renewal fee.

C. If a timely renewal application is filed, the vacation home rental permit shall not expire until the date that the director of development services approves or denies the renewal application. If a timely renewal application is not filed, the vacation home rental permit shall expire and shall be considered null and void.

D. A renewal application shall be subject to all filing requirements set forth in SLTCC 3.50.390(8).

E. The director of development services shall issue or deny a renewal application in accordance with the provisions of SLTCC 3.50.410(C). (Ord. 1114 § 3)

3.50.41 O Review, issuance and denial of vacation home rental permit applications.

A Vacation home rental permits shall only be issued to the owner(s) of the vacation home rental property.

8. Criteria for Issuance - Initial Application. The director of development services shall issue a vacation home rental permit where he/she makes all of the following findings:

1. The vacation home rental application is complete and the applicant has complied with the submittal requirements of SLTCC 3.50.390(8).

2. Inspection of the vacation home rental property has shown that the proposed vacation home rental property conforms with all plan area statements and building code standards which were in effect at time of construction of the vacation home rental property and that no health and safety violations which threaten the wellbeing of guests, neighbors or the community are present at the vacation home rental property.

3. Neither the vacation home rental property nor the vacation home rental applicant has received three or more upheld citations within any three events and/or calls for service for violations of the city code which citations were issued during three separate events and/or calls for service within any 24-month period. For purposes of this section, upheld citations means citations which were neither overturned on appeal nor dismissed.

4. The vacation home rental property contains sufficient paved parking spaces to accommodate the maximum 12/18/2018, 10:20 AM
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number of occupants. All required parking shall be constructed on the vacation home rental property prior to operation as a vacation home rental.

5. The proposed vacation home rental-will not exceed the cap of 'I ,400 vacation home rentals within the city. a. Notwithstanding subsection (B)(5) of this section, vacation home rentals located in the Tourist Core Area Plan shall not be subject to the cap of 1,400 vacation home rentals within the city.

C. Criteria for Issuance - Renewal Application. The director of development services shall issue a renewed vacation home rental permit where he/she makes all of the following findings:

1. The renewal application is complete and the applicant has complied with the submittal requirements of SL TCC

3.50.390(8).

2. There have not been three or more upheld citations issued for violations of the city code which citations were issued during three separate events and/or calls for service within any 24-month period. For purposes of this subsection, upheld citations means citations which were neither overturned on appeal nor dismissed.

3. The vacation home rental permit has not lapsed, expired, been revoked, or suspended.

4. The vacation home rental is current on transient occupancy taxes and has paid all said taxes to the city in full by the date upon which said taxes became due.

5. The vacation home rental permit has not been transferred to another person, entity, or property.

D. Criteria for Denial. Vacation home rental permits shall not be issued or renewed where the director of development services confirms that one or more of the criteria for issuance set forth in subsections (B) and (C) of this section have not been met. If the director of development services denies the vacation home rental application or renewal application, he or she shall specify in writing the reasons for the denial and notify the applicant that the decision shall become final unless the applicant seeks an appeal pursuant to SLTCC 3.50.430. (Ord. 1114 § 3; Ord. 1120 § 3)

3.50.420 Revocation of vacation home rental permit.

A A vacation home rental permit issued under the terms of this article shall be revoked by the director of development services at any time if he or she concludes any of the following:

1. The vacation home rental is not current on transient occupancy taxes and has not paid all said taxes to the city in full by the date upon which said taxes became due.

2. There have been three or more upheld citations for violations of the city code which citations were issued during three separate events and/or calls for service for violations of the city code at the vacation home service within any 24-month period. For purposes of this section, upheld citations.means citations which were neither overturned on appeal nor dismissed.

3. The vacation home rental applicant has submitted a vacation home rental application containing a material misrepresentation or omission of a material fact.

4. There has been a transfer or an attempt to transfer a vacation home rental permit to another person, entity or property.

B. A vacation home rental permit suspended or revoked pursuant to this section shall be deemed to be expired and shall no longer authorize the operation of a vacation home rental. (Ord. 1114 § 3; Ord. 1120 § 3)

3.50.430 Appeal from director of development services' determination.

An applicant or any interested party who disagrees with the director of development services' decision to issue, deny, revoke, or suspend a vacation home rental permit may appeal that decision to the planning commission in accordance with the appeal provisions of Chapter 2.35 SLTCC. (Ord. 1114 § 3)

3.50.440 Conditions of operation.

All vacation home rentals shall be operated, maintained and managed on a day-to-day basis in compliance with the following operational conditions and requirements. Violation of any of the below conditions of operations shall subject the owner to citation in accordance with SLTCC 3.50.450. Violation of conditions of operation set forth in subsections (A), (C), (H), (K), (L), (0) and (Q) of this section shall subject any occupant found violating such condition to citation in accordance 12/18/2018, 10:20 AM
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with SLTCC 3.50.450.

A. Maximum Occupancy.

1. Occupancy of the vacation home rental shall be limited by (1) the number of paved parking spaces on the vacation home rental property as shown in Table ·1 of this subsection, and (2) the number of bedrooms in the property as shown in Table 2 of this subsection, whichever is lesser. For purposes of this subsection, occupancy shall be calculated by the number of persons present at the vacation home rental property at any given time. 1 2
3 4
5 Table 1. Number of Paved Parking Spaces
Establishing Maximum Occupancy
Number of Parking Maximum 0ccupancy Spaces
4 8
12 16
20 Table 2. Number of Bedrooms Establishing
Maximum Occupancy
Number of Bedrooms Maximum Occupancy
Studio 4
1 '6
2 8
3 10
4 12
5 14
Where the maximum occupancy for a vacation home rental is based upon the number of bedrooms, occupancy of a vacation home rental with more than one bedroom shall be calculated by multiplying the number of bedrooms by two and adding four.

The voluntary reduction of occupancy in order to reduce fees is not permitted.

The requirements of this subsection limiting maximum occupancy based on number of parking spaces shall not apply to any vacation home rental that is within a common interest development subject to the Davis-Stirling Common Interest Development Act, as set forth in Cal. Civ. Code § 4000 et seq.; provided, that the board of directors of the association governing the common interest development has implemented rules or regulations regarding parking for occupants of vacation home rentals within such common interest development.

B. Each parking space required for a vacation home rental permit shall remain available for vacation home rental occupants. Each parking space shall be no less than nine feet wide and 19 feet long.

C. Commercial Activity Prohibited. Vacation home rentals shall not be used for commercial activities, including, but not limited to, weddings, receptions and large parties. All occupants of the vacation home rental shall be notified of the prohibition against commercial activities prior to the reservation, rental, or lease of a vacation home rental.

D. The owner of the vacation home rental shall be responsible for compliance with all provisions of the South Lake Tahoe City Code.

E. The owner of the vacation home rental shall post a copy of the permit and a copy of the conditions set forth in this 12/18/2018, 10:20 AM
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section in a conspicuous place within the vacation home rental property.

F. All marketing and advertising of the vacation home rental shall include the vacation home rental permit number issued by the city.

G. The owner shall agree to and authorize the city to enter the vacation home rental for the purpose of inspections when the city has received complaints of substandard housing conditions and/or has been made aware of substandard housing conditions.

H. Use of all outdoor spas or hot tubs shall be prohibited between the hours of 10:00 p.m. and 8:00 a.m.

I. Interior Signage. Vacation home rentals shall have a clearly visible and legible notice posted on or directly adjacent to the inside of the front door, containing the following information:

1. The name of the managing agency, authorized representative, property manager, or local contact person, and a telephone number enabled for text messaging at which that person may be reached on a 24-hour basis. Any change in this contact person's address or telephone number shall be promptly furnished to the city development services department;

2. The maximum number of occupants for the vacation home rental;

3. The maximum number of vehicles permitted to be parked on the vacation home rental property;

4. The parking rules for seasonal snow removal;

5. The trash pickup day and notification that trash and refuse shall not be left or stored on the exterior of the property except in a bear box;

6. Notification that an occupant may be cited and fined for creating a disturbance or for violating any provision(s) of this article; and

7. Notification that failure to conform to the parking and occupancy limits of the vacation home rental is a violation of this article.

J. Exterior Signage. Vacation home rentals shall have a clearly visible and legible exterior sign, posted in a location which is visible from the adjacent right-of-way, containing the following information:

1. The name of the managing agency, authorized representative, property manager, local contact person or owner of the vacation home rental, and a telephone number at which that party may be reached on a 24-hour basis;

2. The maximum number of occupants for the vacation home rental;

3. The maximum number of vehicles permitted to be parked on the vacation home rental property;

4. The telephone number of the police department vacation home rental hotline, and the police department's email address;

5. This section of the South Lake Tahoe City Code.

K. Parking. Occupants of vacation home rentals shall not park on areas of the vacation home rental property not designated as parking spaces.

L. Noise. In addition to all noise standards set forth in the city code and TRPA Code, the use of any equipment generating noise and the use of outdoor amplified music, speakers or other amplified equipment is prohibited between the hours of 10:00 p.m. and 8:00 a.m.

M. Emergency lighting (which may consist of plug-in or permanently installed systems) shall be installed, maintained and functional within the home at all times.

N. Any lights used to illuminate a vacation home rental property shall be designed so as to not spray onto adjoining properties and adjacent rights-of-way.

0. Parking of commercial vehicle(s) on vacation home rental property, except temporarily for durations of less than four hours, shall be prohibited.
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P. Records of every night for which the vacation home rental is rented, including the name and contact information of the occupant who has arranged to rent the vacation home rental, the rental rate, the number of occupants per night, and the number of vehicles, shall be maintained for a minimum period of three years before such records are discarded or destroyed. Such records shall !;le made available to the city within 15 business days upon written request from the city.

Q. Camping and sleeping in tents, travel trailers, campers or recreational vehicles shall not be permitted on the vacation home rental property.

R. Trash. Bear boxes shall be installed on the vacation home rental property and all trash shall be disposed of in said bear boxes. All bear boxes shall remain functional and maintained so as to ensure that wildlife cannot access trash. The requirements of this subsection shall not apply to ariy person whose vacation home rental is within a common interest development subject to the Davis-Stirling Common Interest Development Act, as set forth in Cal. Civ. Code§ 4000 et seq.; provided, that the board of directors of the association governing the common interest development has implemented rules or regulations requiring and enforcing the regular disposal of trash within such common interest development.

1. Table 1 of this subsection establishes the number of trash cans within bear boxes required of vacation home rental properties.

Table 1. Minimum Number of Trash Cans within
Bear Box
Size of Home Number of Trash Cans
Less than 2,500 square 2
feet
2,500 - 3,500 square 3
feet
Greater than 3,500 4
square feet

2. Vacation home rental owners and operators shall arrange for the necessary level of trash pick-up, drop-off, or other trash removal from the property so as to ensure that no trash is left on the street, exterior of the dwelling unit, or the right-of-way.

3. All required bear boxes shall be installed by July 31, 2018.

S. Owner or authorized agent shall include the vacation home rental permit number on all contracts, rental agreements, and in any advertising or websites depicting the vacation home rental.

T. Transient Occupancy Tax.

1. The owner of the vacation home rental shall remit all transient occupancy tax payments and comply with Article II of this chapter. (Ord. 1114 § 3; Ord. 1120 § 3)

3.50.450 Enforcement.

A. Any use or condition caused or permitted to exist in violation of any provision of this article shall be and hereby is declared a public nuisance and may be summarily abated by the city pursuant to Code of Civil Procedure Section 731 or any other remedy available to the city.

B. Any use or condition caused or permitted to exist in violation of any provision of this article shall be subject to citation in an amount set forth by separate resolution of the city council.

C. Where an owner or agent of the vacation home rental reports a violation of any provision of this article which violation was caused or permitted to exist by the vacation home rental occupants, the city shall not issue a citation to said vacation home rental owner, and shall only issue a citation, where warranted, to the occupants. (Ord. 1114 § 3)

3.50.460 No property rights conferred.

Vacation home rental permits shall not be construed as providing property rights or vested interests and entitlements in continued operation of a vacation home rental. Vacation home rental permits are revocable licenses which expire annually.

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City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: April 22, 2025
Agenda Item #:20
Agenda Item: Potential Amendments to Vacation Home Rental Program Budget and Allocated Position Listing
Executive Summary: The proposed action would amend the FY 2024-2025 Vacation Home Rental (VHR) Program Budget and Allocated Position Listing to add necessary staffing and resources, if City Council decides in the previous item to allow an increase in the number of VHR permits from the current level. These potential changes respond to the recent overturning of Measure T, which had previously prohibited VHRs in residential areas. With the possible expansion of VHR permitting, additional funding and personnel would be required to manage increased responsibilities related to permitting and enforcement. The proposed adjustments will ensure the VHR program continues to operate efficiently, support neighborhood quality of life, and maintain regulatory compliance. The increased costs associated with this expansion are expected to be fully offset by increased revenue from permit and inspection fees, as detailed in the staff report.

Requested Action / Suggested Motions: Pass a Resolution Amending the FY 2024-2025 Vacation Home Rental (VHR) Program Budget and Changes to the Allocated Permanent Position Listing.

Responsible Staff Member: Olga Tikhomirova, Director of Finance Reviewed and Approved By: Susan Blankenship, City Clerk Heather Stroud, City Attorney Attachments:
01-Staff_Report_VHR_Program_Budget_Amendments_rv.docx
02-Resolution_VHR_Budget_Amendments_2024-2025.docx
03-Position Allocaiton 24-25 Apr 20256 (Exh. A to Reso).pdf 787
City Council Agenda Report April 22, 2025 Page 1 of 3
City of South Lake Tahoe
Report to City Council
Meeting Date: April 22, 2025
Title: Potential Amendments to FY 2024-2025 Vacation Home Rental (VHR) Program Budget and Staffing Allocations
Location: Citywide
Responsible Staff Member: Olga Tikhomirova, Director of Finance Background: In the previous item being considered at this meeting, City Council may decide to allow some number of VHR permits to be issued in areas where they had been prohibited by Measure T until the recent court decision, namely residential areas, multi-family dwellings, and areas added to the Tourist Core after 2017.

In anticipation of a potential significant influx of permit applications — potentially between 1,000 and 1,400 new VHR permits — staff recommends proactive expansion of the VHR Program to ensure operational capacity for efficient permit processing, inspections, code enforcement, and community outreach.

Issue and Discussion: To prepare for the potential increase in the number of VHR permits, the following programmatic and budgetary changes are recommended:

Program Expansion
 Permit Processing & Compliance: With the potential return of VHRs to residential zones, staff expects a significant increase in workload associated with permit intake, review, compliance inspections, and enforcement. This expansion represents a return to pre-Measure T levels, requiring adequate staffing and resources to ensure the program is effective, transparent, and responsive to both applicants and community concerns.  Community Engagement: Additional resources would also be recommended to support education and outreach related to updated VHR rules, neighborhood compatibility, and quality-of-life protections.

Staffing Additions
To support this expansion, the following staffing changes are proposed:
 Three (3) full-time Community Services Officer (CSO) positions to support field enforcement and neighborhood response related to VHR operations. 788
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 Temporary funding for one (1) Intern position to support initial VHR reactivation and data management during peak permit processing.

These additions would help maintain program efficiency, protect neighborhood integrity, and ensure VHRs comply with all applicable regulations.

Budget Amendments
To align with the expanded scope of the VHR Program, the FY 2024-2025 VHR Program budget would require the following adjustments:

Increase in Permit and Inspection Revenue: Based on historical permitting levels and current interest, staff estimates an increase in VHR permit revenue if previously prohibited areas become eligible once again. Revenue projections have been updated accordingly for the remainder of the fiscal year, with up to 750 VHR permits to be opened by October 1, 2025 based on anticipated staff capacity.

Current VHR Fees Amount Revenue Account Estimated Revenue (thru Sept. 30, 2025)
VHR Application Fee $548 218-05330-34156 $411,000
VHR One-time Inspection Fee $177 218-05330-34153 $132,750 VHR Permit Fee Non-Tourist
Code (based on occupancy)
$250 - $1,325 218-05330-32115 $375,000
Total Revenue Increase $918,750
Personnel & Operations Budget: Appropriations are requested to cover salaries and benefits for the new positions, intern support, technology, supplies and outside inspection services needed for program expansion. Staff anticipates utilizing the existing services contracts for inspection services that are valid through fiscal year 2026.

Expenditure Line Item Expenditure Account Expenditure Increase (thru Sept. 30, 2025)
Salaries and Benefits (PFT) 218-05330-41* $139,873
Temporary Employee Salaries
and Benefits
218-05330-41* $19,640
VHR Inspections / Outside
Contract Services
218-05330-42020 $200,000
General Supplies 218-05330-45010 $10,000
Total Expense Increase $369,513
A summary of these proposed changes to the VHR Program budget is included in the attached Resolution.

Financial Implications: The proposed amendments are expected to result in a net increase in Vacation Hole Rental (VHR) Program fund revenue if permit eligibility is reinstated in residential areas. Increased revenue from permit and inspection fees will offset the additional costs associated with personnel and program operations. The added expenditures, including 789
City Council Agenda Report April 22, 2025 Page 3 of 3
salaries, benefits, and temporary staffing support, will be funded through the current year program revenues. These adjustments are not anticipated to impact General Fund reserves.

Policy Implications: Compliance with City’s adopted Financial Policies, including Budget Management (Section F).
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Resolution 2025-XXX April 22, 2025 Page 1 of 2
Resolution 2025-XXX
Adopted by the City of South Lake Tahoe
City Council
April 22, 2025
Approving Amendments to the FY 2024-2025
Vacation Home Rental (VHR) Program Budget and
Changes to the Allocated Permanent Position Listing

BACKGROUND
A. A local citizens’ initiative known as Measure T, passed by voters on November 6, 2018, phased out Vacation Home Rentals (“VHRs”) in certain areas of the City where they had previously been permitted, including residentially-zoned areas. Measure T was overturned in its entirety by the El Dorado County Superior Court on March 13, 2025.

City Council voted not to appeal the court decision.

B. In response, the City Council adopted an urgency ordinance establishing a temporary moratorium on issuing new VHR permits in residential areas affected by the ruling. This moratorium allows time to evaluate and potentially amend the City’s pre-Measure T VHR regulations to address concerns that led to the initiative.

C. In anticipation of opening between 1,000 and 1,400 VHR permits, staff has recommended expanding the VHR program to ensure sufficient capacity for permit processing, inspections, enforcement, and outreach. This includes adjustments to staffing levels and amendments to the VHR Program budget to reflect projected revenues and expenditures through the remainder of the fiscal year.

D. To support this program expansion, the following staffing level changes are approved and will amend the allocated permanent position listing, attached hereto as Exhibit A (reflects partial year impact):
a. Establish three (3) full-time Community Services Officer or Senior Community Services Officer (CSO) positions.

E. Additionally, the allocated permanent position listing is revised to revert the temporary modification to FY 2024-2025 Fire Department staffing approved by City Council on October 22, 2024, as follows:
 From: 9 Captains, 10 Engineers, and 15 Firefighter/Paramedics  To: 9 Captains, 9 Engineers, and 16 Firefighter/Paramedics F. The following Vacation Home Rental Program Fund (Fund 218) budget amendments are hereby approved for the remainder of FY 2024-2025:

Fee Type Revenue Account Estimated Revenue
(thru Sept. 30, 2025)
VHR Application Fees 218-05330-34156 $411,000
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VHR One-time Inspection Fees 218-05330-34153 $132,750
VHR Permit Fees 218-05330-32115 $375,000
Total Revenue Increase $918,750
Expenditure Line Item Expenditure Account Expenditure
Appropriations (thru
Sept. 30, 2025)
Salaries and Benefits (PFT) 218-05330-41* $139,873
Temporary Employee Salaries and
Benefits
218-05330-41* $19,640
Outside Inspection Services 218-05330-42020 $200,000
General Supplies 218-05330-45010 $10,000
Total Expense Increase $369,513
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED that the City Council of the City of South Lake Tahoe hereby:

1. Approves the amendments to the FY 2024-2025 Vacation Home Rental Program budget as set forth above.

2. Approves the changes to the City’s allocated permanent position listing as described in this resolution and reflected in Exhibit A.

3. Authorizes the Finance Director to make the necessary adjustments to the budget to implement this resolution.

Adopted by the City of South Lake Tahoe City Council on April 22, 2025 by the following vote:

Yes:

No:

Absent:

Abstain:
______________________ Date:_________
Tamara Wallace, Mayor
Attest:
________________________
Susan Blankenship, City Clerk
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Lake Tahoe City Council.
792
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Adopted thru May'24 24/25 Adopted thru Apr'25 24/25 Budget

CITY COUNCIL
Council Member (Elected) Department Total 5.00 5.00 5.00 5.00 0.00

CITY CLERK
City Clerk (Elected) 1.00 1.00 1.00 1.00
Assistant City Clerk 1.17 1.17 1.00 1.00
Department Total 2.17 2.17 2.00 2.00 0.00

CITY TREASURER
City Treasurer (Elected) Department Total 1.00 1.00 1.00 1.00 0.00

CITY MANAGER DEPARTMENT
City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00
Communications and Project Specialist 1.00 1.00 1.00 1.00 Data and Innovation Program Manager 0.00 0.00 1.00 1.00 Sustainability Coordinator 1.00 1.00 1.00 1.00
Transportation Manager 0.00 0.00 0.00 0.25

4.00 4.00 5.00 5.00
Human Resources
Human Resources Manager 1.00 1.00 1.00 1.00
Principal &/or H.R. Analyst 2.00 2.00 2.00 2.00
Total 3.00 3.00 3.00 3.00 0.00
Department Total 7.00 7.00 8.00 8.00 0.00

CITY ATTORNEY
City Attorney 1.00 1.00 1.00 1.00
Assistant City Attorney 1.00 1.00 1.00 1.00
Risk Manager 1.00 1.00 1.00 1.00
Paralegal 1.00 1.00 1.00 1.00
Department Total 4.00 4.00 4.00 4.00 0.00

FINANCE DEPARTMENT
Director of Finance 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00 0.00
Financial Services
Financial Services Supervisor 1.00 1.00 1.00 1.00
Accountant I, II 1.00 1.00 1.00 1.00
Accountant I / Payroll Coordinator 1.00 1.00 1.00 1.00
Accountant (Transit JPA) 0.00 0.00 0.00 0.25
Principal Management Analyst - Purchasing and Grants 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.25 0.00
Revenue
Accounting Technician I, II 2.00 2.00 2.00 2.00
Supervising Accounting Technician 1.00 1.00 0.00 0.00
Assistant Management Analyst 0.00 0.00 1.00 1.00
Accountant I/II 1.00 1.00 1.00 1.00
Total 4.00 4.00 4.00 4.00 0.00
Information Systems
Information Systems Supervisor 1.00 1.00 0.00 0.00
Information Systems Manager 0.00 0.00 1.00 1.00
Network Systems Administrator 1.00 1.00 1.00 1.00
Information Systems Technician 1.00 1.00 1.00 1.00
Total 3.00 3.00 3.00 3.00 0.00
Department Total 12.00 12.00 12.00 12.25 0.00
1 of 3
793
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Adopted thru May'24 24/25 Adopted thru Apr'25 24/25 Budget

DEVELOPMENT SERVICES DEPARTMENT
Director of Development Services 1.00 1.00 1.00 1.00
Administrative Clerk I, II 1.00 1.00 1.00 1.00
Total 2.00 2.00 2.00 2.00 0.00
Planning
Planning Manager/Environmental Planner 1.00 1.00 1.00 1.00 Associate Planner, Assistant Planner 2.00 2.00 2.00 2.00 Sr. Planner 1.00 1.00 1.00 1.00
Development Services Technician 0.00 0.00 0.00 0.00 1.00 Total 4.00 4.00 4.00 4.00 1.00
Housing
Housing Manager 1.00 1.00 1.00 1.00
Associate Planner, Assistant Planner- Housing 1.00 1.00 1.00 1.00 Associate Management Analyst 1.00 1.00 1.00 1.00
Program Coordinator 1.00 1.00 1.00 1.00

4.00 4.00 4.00 4.00 0.00
Building and Safety
Building Official 1.00 1.00 1.00 1.00
Pr Bldg & Sr Bldg Inspector, Bldg Inspector, Hsng Insp. 4.00 4.00 4.00 4.00 Sr. Permit Center Technician, Permit Center Technician 2.00 2.00 2.00 2.00 Total 7.00 7.00 7.00 7.00 0.00
Department Total 17.00 17.00 17.00 17.00 1.00

PUBLIC WORKS DEPARTMENT
Director of Public Works 1.00 1.00 1.00 1.00
Capital Program and Facilities Program Manager 1.00 1.00 1.00 1.00 Office Manager 1.00 1.00 1.00 1.00
Total 3.00 3.00 3.00 3.00 0.00
Engineering
Construction Engineer 0.00 0.00 0.00 0.00 1.00
Complete Streets Program Manager 1.00 1.00 1.00 0.50
GIS Analyst 1.00 1.00 0.00 0.00
Resident Engineer / Resident Inspector 1.00 1.00 0.00 0.00 Engineering Manager 0.33 0.67 0.00 0.00
Associate Civil Engineer, Assistant Engineer 2.50 0.00 0.00 0.00 Associate Civil Engineer, Associate Architect 0.00 2.50 4.00 4.00 Associate Planner, Assistant Planner (Transportation) 0.00 0.00 0.00 0.50 Engineering Technician I, II 1.00 1.00 1.00 1.50
Total 6.83 7.17 6.00 6.50 1.00
Maintenance Operations / Snow Removal
Maintenance Manager 2.00 2.20 2.17 2.17
Lead Maintenance Technician 2.00 2.50 3.00 3.00
Maintenance Technician I, II, III, IV, V 16.00 15.50 15.00 15.00 Total 20.00 20.20 20.17 20.17 0.00
Fleet Maintenance
Maintenance Manager - Fleet 1.00 1.00 1.00 1.00
Equipment Mechanic I, II, III 6.00 6.00 6.00 6.00
Fleet Control Specialist 1.00 1.00 1.00 1.00
Total 8.00 8.00 8.00 8.00 0.00
Airport
Airport Manager 1.00 1.00 1.00 1.00
Airport Maintenance Supervisor 1.00 1.00 1.00 1.00
Administrative Assistant I, II 1.00 1.00 1.00 1.00
Maintenance Technician I, II, III, IV, V 1.00 1.00 1.00 1.00 Total 4.00 4.00 4.00 4.00 0.00
Department Total 41.83 42.37 41.17 41.67 1.00
2 of 3
794
Allocated Permanent Positions
Authorized/ Authorized/ Authorized/ Authorized/ Authorized/ Appropriated Appropriated Appropriated Appropriated Frozen Positions Positions Positions Positions Positions
Department/Positions 23/24 Adopted thru May'24 24/25 Adopted thru Apr'25 24/25 Budget

PARKS AND RECREATION DEPARTMENT
Director of Parks and Recreation 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00
Recreation
Administrative Assistant I, II 1.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 1.00
Maintenance Manager - Recreation 0.00 0.33 1.00 1.00
Recreation Supervisor - Acquatics 0.00 0.00 0.00 0.42
Events Coordinator 1.00 1.00 1.00 0.50
Marketing and Events Coordinator 0.00 0.00 0.00 0.50
Recreation Program Coordinator 0.00 0.42 1.00 1.00
Head Pool Lifeguard 1.00 1.00 1.00 1.42
Total 4.00 4.75 6.00 6.84
Parks
Maintenance Manager - Parks 1.00 1.00 1.00 1.00
Lead Maintenance Technician 1.00 1.00 1.00 1.00
Maintenance Technicians I, II, III, IV,V 7.00 7.00 7.00 7.00 Total 9.00 9.00 9.00 9.00
Department Total 14.00 14.75 16.00 16.84 0.00

FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00
Fire Division Chief (Grant Funded) 0.00 0.50 1.00 1.00
Fire Marshall 1.00 1.00 1.00 1.00
Fire Battalion Chief 3.00 3.00 3.00 3.00
Fire Captain 9.00 9.00 9.00 9.00
Fire Engineer 9.00 9.00 9.00 9.00
Firefighter, Paramedic 9.00 9.00 9.00 9.00
Firefighter, Paramedic (Meas. S, prev. SAFER Grant) 7.00 7.00 7.00 7.00 Fire Safety Inspector I, II 1.00 1.00 1.00 1.00
Executive Assistant to the Fire Chief 1.00 1.00 1.00 1.00 Department Total 41.00 41.50 42.00 42.00 0.00

POLICE DEPARTMENT
Chief of Police 1.00 1.00 1.00 1.00
Police Lieutenant 3.00 3.00 3.00 3.00
Police Sergeant 6.00 6.00 6.00 6.00
Police Officer 31.00 31.00 31.00 31.10 1.00
Police Officer (cannabis) 1.00 1.00 1.00 1.00
Public Safety Dispatch Supervisor 1.00 1.00 1.00 1.00
Police Records Supervisor 1.00 1.00 1.00 1.00
Community Service Officer Supervisor 1.00 1.00 1.00 1.00 Public Safety Dispatcher 9.00 9.00 9.00 9.00
Senior Police Records Tech, Police Record Tech 2.00 2.00 2.00 2.00 Administrative Assistant I 1.00 1.00 1.00 1.00
Senior Evidence/Prop Tech, Evidence/Prop Tech 2.00 2.00 2.00 2.00 Sr Community Svcs Officer, Community Svcs Officer 4.00 4.00 4.00 5.25 Parking Ambassador 4.00 4.00 4.00 4.00
Code Compliance Investigator 1.00 1.00 1.00 1.00
Administrative Assistant II 1.00 1.00 1.00 1.00
Department Total 69.00 69.00 69.00 70.35 1.00
Total City Employees 214.00 215.79 217.17 220.11 3.00
3 of 3
795
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: April 22, 2025
Agenda Item #:21
Agenda Item: Potential Amendment to Ordinance Regulating Shared Mobility Devices Executive Summary: At the City Council meeting on March 11, 2025, Council considered and declined to adopt an ordinance to further amend South Lake Tahoe City Code Chapter 4.185 which would have caused a 50 percent reduction in Shared Mobility Devices ("SMDs") permitted within the City and increased insurance requirements for operators and riders. Instead, City Council directed staff to bring an item back at the April 22, 2025 meeting with a presentation of potential options for increasing (1) the Cityâ€™s liability protections from SMD accidents, and (2) safety measures for SMD operations. This item provides these options for Council to consider and provider further direction.

Requested Action / Suggested Motions: Pass a Motion directing staff to prepare an ordinance making amendments desired, if any, to Chapter 4.185 (Shared Mobility Devices) of the South Lake Tahoe City Code on one or both of the following topics: (1) increase the City's liability protections from Shared Mobility Device accidents; and (2) increase safety measures for Shared Mobility Device operations.

Responsible Staff Member: Dan Bardzell, Assistant City Attorney; Jeff Roberson, Lieutenant Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Heather Stroud, City Attorney
Attachments:
01_-_Staff_Report.docx
796
Staff Report for City Council Meeting of April 22, 2025 1 of 7 City of South Lake Tahoe
Report to City Council
Meeting Date: April 22, 2025
Title: Presentation Regarding Potential Amendment to Ordinance Regulating Shared Mobility Devices
Location: Citywide
Responsible Staff Members: Dan Bardzell, Assistant City Attorney; Jeff Roberson, Lieutenant
Background: On February 11, 2020, City Council adopted Ordinance 2020-1140 adding Chapter 4.185 to the South Lake Tahoe City Code (SLTCC). This ordinance regulates Shared Mobility Devices (SMDs). For purposes of this ordinance, a “shared mobility device” is defined, in pertinent part, as any wheeled transportation device, other than a bicycle, e-bicycle, automobile or motorcycle, by which a person can be propelled, moved or drawn; is accessed via an on-demand portal, whether a smartphone application, membership card, or similar method. On March 26, 2024, City Council adopted Ordinance 2024-1184 amending SLTCC Chapter 4.185 to add a requirement that SMDs be parked in corrals and adding additional requirements to implement the corrals.

At the City Council meeting on March 11, 2025, Council considered and declined to adopt an ordinance to further amend SLTCC Chapter 4.185 which would have caused a 50 percent reduction in SMDs permitted within the City. Instead, City Council directed staff to bring an item back at the April 22, 2025 meeting with a presentation of potential options for increasing (1) the City’s liability protections from SMD accidents, and (2) safety measures for SMD operations.

This item provides these options for Council’s consideration and further direction.

Issue and Discussion:

At the City Council meeting on November 19, 2024, Mayor Pro Tem Wallace requested, and Councilmember Creegan seconded, that an item be brought back to City Council to adopt an ordinance to amend SLTCC Chapter 4.185 to reduce the number of SMDs an operator is authorized to deploy in the City. As a result, City staff drafted a proposed ordinance to amend SLTCC Chapter 4.185 to reduce the number of SMDs permitted in the City by 50 percent. City Council declined to adopt these changes and instead directed staff to bring back an item to discuss potential SMD safety measures and additional liability protections for the City which could be added to SLTCC Chapter 4.185 by later amendment.

On March 25, 2025, City staff attended a virtual meeting with representatives of both SMD operators permitted to operate SMDs in the City including Bird and Lime. Based on that 797
Staff Report for City Council Meeting of April 22, 2025 2 of 7 discussion, as well as additional research conducted by City staff, staff has identified the following potential changes to SLTCC Chapter 4.185 which City Council may consider:

Liability Protections
End User Agreement Liability Waivers
Both operators already utilize municipal waivers in their end user agreements including generic language in which riders waive liability against public entities for incidents which occur during a ride. Based on discussions with the operators, staff learned that some public entities require Bird and/or Lime to include waivers specific to the public entity. We recommend amending the ordinance to add permitting requirements in which operators must require riders to sign waivers specifically waiving claims against the City.

Add a Permitting Requirement that Operators will Pay the City’s Attorney’s Fees SLTCC section 4.185.050(C)(2) requires the operator to agree to indemnify, defend, and hold harmless the City from liability for SMD accidents, including “any and all costs and expenses.” Staff recommends adding language which requires the operator to expressly pay the City’s attorney’s fees for claims and lawsuits and similar matters. Although this section may already potentially cover attorney’s fees, adding clarifying language would provide additional protection.

Claim Process Triaging
During staff’s meeting with operator representatives, an operator representative suggested it may be helpful to schedule a follow-up meeting with the operators to discuss the City’s current government claims process and look for ways to increase the City’s triage efficiency to promptly identify and tender claims which operators are required to accept. Staff recommends a follow-up meeting with the operators to receive their suggestions regarding claims process efficiency.

Drivers License Purging and Re-Scanning
Staff recommends amending the permit requirements to require operators to purge all scanned drivers’ licenses for riders within the City, and make each rider re-scan their ID the first time they ride a scooter within the City each calendar year.

Safety Measures
Vehicle Code Enforcement
To address safety concerns centered on SMDs, staff recommends various modifications of SLTCC.
798
Staff Report for City Council Meeting of April 22, 2025 3 of 7 Staff recommends modifying SLTCC section 4.185.020 (Definitions). The City has one area of Class III bikeway, however Class III is not covered in the SMD section of SLTCC. Staff recommends adding Class III to SLTCC section 4.185.020 (Definitions) and adding it to the permit requirements section as well. Additionally, although the City currently has no Class IV bikeways, we suggest adding Class IV to the definitions in the event that this class is subsequently built in the City. This addition now would prevent having to revisit the City Code later for this purpose. Additionally, depictions of each such lane should be included in the code. Class III and IV bikeways would be added to SLTCC section 4.185.060(A)(3) which sets forth permit requirements for bikeways.

Summarily, from Chapter 1000 of the 7th Edition California Highway Design Manual bikeways are defined as such: Class I, bike path; Class II, bike lane; Class III, bike route; Class IV, separated bikeway. Depictions of each class are included for reference:

In SLTCC section 4.185.060 (Issuance of Permits), staff recommends adding “Chief of Police” to the authority for determining prohibitions on areas to ride in subsection A(2). Adding “Chief of Police” would make granted authority elsewhere in this Chapter of SLTCC consistent.

To address enforcement and the limitations of authority present in the Community Service Officer role, the primary SMD enforcement agent, staff recommends enhancing photo enforcement. This enforcement enhancement has several components that would be reflected in an amended SLTCC; increasing the City’s ability to identify the specific SMD in violation, 799
Staff Report for City Council Meeting of April 22, 2025 4 of 7 adding certain vehicle codes applicable to SMDs to SLTCC, holding the rider accountable for listed vehicle code violations (as driver’s license is required to acquire an SMD), and reducing the interactions between SMDs, bicyclists, and pedestrians.

The first related amendment to SLTCC would be in section 4.185.060 (Issuance of Permit). A verbiage change to subsection A(5) would require the operator to post serial numbers specific to the device on both the left and right side of the devices upright in colors contrasting to the color scheme of the device. With the serial number visible from both sides of the SMD, the photo for enforcement may be taken from either side. Currently, the serial number is visible from only one side and not highly visible.

The second related amendment to SLTCC would be to amend SLTCC section 4.185.120 (Enforcement). Staff proposes adding a subsection which would be the basis for holding the rider, rather than the operator accountable for certain moving violations. In concept, both Lime and Byrd agreed that they would cooperate in providing rider information to allow photo enforcement of moving violations sent to the rider. Staff further proposes adding another subsection which would allow photo enforcement of rider action and behavior which would include a copy of the violation captured in a photo with the rider, SMD, time/date stamp, and serial number along with an invoice for the administrative citation of $100.

Realizing that only certain vehicle code violations could be captured by photo, staff chose to focus on the high-visibility safety violations that put the rider(s), other vehicles, and pedestrians in greatest peril. Accordingly, staff proposes a further amendment to incorporate specific violations to be captured and enforced by photo, and provide the authority for photo enforcement as well as identify the California Vehicle Code (CVC) violations.

Staff recommends adding language to SLTCC to identify violations by specific vehicle code.

These violations would include a requirement to ride close to the right-hand curb. See CVC 21228. Observation of SMDs in the wild have seen them riding in the travel lanes of both City streets and Highway 50.

The second added violation would require the rider to dismount the scooter to turn left. See CVC 21228(b). Again, anecdotally, SLTPD has seen many scooters facilitate a left turn by riding across all travel lanes in traffic gaps.

Third, staff recommends adding a subsection to codify CVC 21235(e) requiring that no passenger be allowed to ride on the SMD. Currently the operator is issued the notice for this violation. In cooperation with the operator, this new subsection would hold a rider responsible, such as a parent riding with a small child. Staff also recommends adding to the new photo enforcement list, CVC 21235(g) specifying that the rider may not ride on a sidewalk. This would incorporate CVC 275 that identifies crosswalks as technical sidewalks and allow enforcement for not walking a scooter across a crosswalk. This issue is often seen with scooters in conflict with cars turning right, the driver of which visually cleared the intersection moments before moving across the crosswalk only to have a fast-moving unseen scooter come from behind them to cross or come quickly at them from across the intersection. Slowing 800
Staff Report for City Council Meeting of April 22, 2025 5 of 7 this interaction between vehicles by requiring a scooter to be walked would reduce traffic conflict.

Additionally, signage should be added at the SMD corrals indicating rider culpability for vehicle code violations.

Related to rider identification and notification of violation, two additions to the Issuance of Permits section may be required. The conceptual agreement would need to be fleshed out with the operators and added to a permit requirement. An additional change may be required which obligates the operator to notify and seek approval from the rider in the operator’s rider use agreement that rider information can be provided to the police department for enforcement.

Engagement, Outreach, and Education
Staff also recommends additional safety initiatives. Staff recommends requiring operators to create a parking and safety education plan as part of their permit application. Operators should engage with riders to protect the safety of customers and all roadway users. Engagements shall include a mix of virtual (digital media and in-app communications), physical, and inperson methods. Regular, repeated, and interactive engagement is strongly encouraged, as well as use of effective and creative methods of reaching people. This engagement should consider the needs and concerns of riders as well as non-riders.

Operators must educate riders about safety, and riding rules and etiquette at the time of signup. Messages must include, but are not limited to:
1) Advise to wear helmets when legally required;
2) Sidewalk riding is prohibited;
3) Park in appropriate locations including designated corrals; 4) Riding age restrictions;
5) Ride one person per device;
6) Obey the rules of the road, and potential penalties; 7) Yielding to pedestrians;
8) How to report an issue;
9) Not riding under the influence.

Operators must educate riders about safety, riding rules and etiquette at the time of each rental.

Digital Outreach and Education
Each rental messaging must be engaging, easy to understand, and require interactive acknowledgement or confirmation by the rider, such as a “rules quiz” or yes or no questions.

Operators must educate customers on how to appropriately park devices at the time of each rental through in-app or audio messaging. Messages should inform riders that improper parking puts others at risk. Operators should develop systems to review and link riders to violations.
801
Staff Report for City Council Meeting of April 22, 2025 6 of 7 Software and mobile apps must regularly inform and educate riders when they have ridden into prohibited riding areas such as Geofenced area, public parking facilities, public parks, and staying off of sidewalks.

Operators must inform their riders about special events operational changes, or scheduled and publicly-announced SLTPD enforcement actions through the mobile app. Special event and enforcement action information will be provided to the operators by the City with the required ten-day notification.

Operators must inform their riders that operating SMDs under the influence of drugs or alcohol is against the law.

Physical Outreach and Education
Operators must regularly deploy ambassadors and/or street teams to inform riders on safety and appropriate device use (including parking). Ambassador teams should be clearly identifiable as operator staff.

Operators must conduct at minimum six (6) community events or community/stakeholder safety workshops per year. Operators suggested having these safety workshops at community events, like the Live at Lakeview summer concert series.

Half (per year) of the community events or community/stakeholder meetings must be targeted toward engaging low-income or other disadvantaged community members. It is preferred that operators conduct outreach in multiple languages.

Operators must host at minimum two (2) learn to ride education opportunities per year.

Operators shall provide to the City a plan for community outreach and engagement that shall include ambassador/street teams’ engagement activities and schedules, along with planned presentation, activities, and events with community-based organizations (CBO), business improvement districts (BIDS), and other key stakeholders.

Operators must - on a monthly basis - report information from this outreach to inform problemsolving efforts, including, but not limited to, the number of people, time length, location, and general comments from community members regarding engagement.

Financial Implications:

The recommended amendments to increase liability and safety measures would minimize the City’s potential financial exposure for Shared Mobility Device accidents. It is not possible to forecast specific savings to the City associated with such measures.

There would be a cost to the City to produce and install signage along near the corrals in the approximate amount of $250 plus staff time for each combination pole and sign. 802
Staff Report for City Council Meeting of April 22, 2025 7 of 7 Policy Implications:

The proposed options would support public safety and provide additional liability protection for the City.
803
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: April 22, 2025
Agenda Item #:22
Agenda Item: 2025-2030 Strategic Plan Adoption
Executive Summary: The City Council will receive a presentation and overview from the City Manager on the 2025-2030 Strategic Plan, which is being presented to the City Council for adoption.

Requested Action / Suggested Motions: Pass a Motion adopting the 2025-2030 Strategic Plan.

Responsible Staff Member: Joseph D. Irvin, City Manager Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Heather Stroud, City Attorney
Attachments:
01-Staff Report 2025 Strategic Plan
03-Strategic Plan Timeline
02-SLT Strategic Plan Final Draft
804
Council Agenda Report- April 22, 2025 Page 1 of 3
City of South Lake Tahoe
Report to City Council
Meeting Date: April 22, 2025
Title: 2025-2030 Strategic Plan
Adoption Location: Citywide
Responsible Staff Member: Joseph D. Irvin, City Manager Background: The City has maintained a Strategic Plan, outlining a clear vision, mission, goals and specific action items, since original adoption in 2021 with an update occurring in 2023. Strategic planning helps ensure that the organization remains relevant and responsive to the needs of its stakeholders and contributes to the organization's stability and growth. It provides a basis for monitoring progress and assessing results and impacts, enabling an organization to look into the future in an orderly and systematic way. The City has seen great success in implementing both the 2021 and 2023 Strategic Plans. Progress is reported to City Council throughout the year and a public-facing dashboard of performance measures is also regularly updated.

The City remains committed to strategic planning and the value it brings to the organization to reach goals that are aligned with the priorities of the City’s elected leaders. The City partnered with strategic planning consultants, Stratalysts, to facilitate the 2025 Strategic Plan update process. This year’s strategic planning process included the following activities to develop an in-depth understanding of the current landscape of the City as an organization and desires of the community:
 Review of the National Community Survey and Business Walk survey results  Review of current organizational and land use planning documents  Interviews with all elected officials and department directors  A City employee and elected official survey
 Employee discussion forums
 Key staff strategic planning retreat
 City Council strategic planning retreat
 City Department Director strategic planning retreat
All information from the previous activities was presented to the City Council for their oneday strategic planning retreat. Priorities identified during the City Council retreat were further refined during the Department Director retreat.
805
Council Agenda Report- April 22, 2025 Page 2 of 3
Issue and Discussion: The final 2025-2030 Strategic Plan is being presented to the City Council for adoption.

The Strategic Plan Priorities are:
 Ability for Everyone Who Works Here to Live Here
 Efficient Government
 Ensure Public Safety
 Grow and Diversify the Economy
 Improve Transportation
 Protect the Natural Environment
 Recreation and Equitable Access for All
Specific Action Items are include in the Strategic Plan to articulate what the city will do to achieve stated goals within these priority areas. The Strategic Plan also provides ways that progress toward goals will be measured and reported on.

Also attached is the Strategic Plan Timeline which is meant to provide implementation timelines for each action item and guide department work plans. Bi-annual updates will be provided to the City Council as well as recommendations on staffing allocations and budget appropriations related to implementation.

Financial Implications: While there will be costs to implement the Strategic Plan, those fiscal impacts will be provided to Council for approval throughout implementation as needed.

It is considered a best practice and necessary component of strategic planning implementation to review annual progress and performance, while validating the existing strategic priorities and actions. It is anticipated that the City Council will continue to update the Strategic Plan every two years.

Environmental Considerations: The discussion in this report is not a project under CEQA, because it does not involve any commitment to a specific project which may result in a potentially significant physical impact on the environment, as contemplated by Title 14, California Code of Regulations, Sections 15378(b)(2) and 15378(b)(4) and is, therefore, not subject to CEQA pursuant to CEQA Guidelines Section 15060(c)(3).

Policy Implications: Throughout implementation the city will need to ensure that the Strategic Priorities and Actions reflect and are compatible with the City’s General Plan and the Capital Improvement Plan.

The General Plan acts as the "constitution" for making rational decisions regarding a city's longterm physical development. The general plan expresses the community's development goals and incorporates public policies relative to the distribution of future public and private land uses.

California State law requires that each city adopt a general plan "for the physical development of the city and any land outside its boundaries which bears relation to its planning." Typically, a general plan is designed to address the issues facing the City for the next 15-20 years.

The Capital Improvement Program addresses the City’s needs relating to the acquisition, expansion, rehabilitation, and replacement of long-lived assets. The CIP serves as a planning instrument to identify needed capital projects and coordinate the financing and timing of 806
Council Agenda Report- April 22, 2025 Page 3 of 3
improvements in a way that maximizes the return to the public. It provides a planned and programmed approach to utilizing the City’s financial resources in the most responsive and efficient manner to meet its service and facility needs. It serves as a “blueprint” for the future of the community and is a dynamic tool, not a static document. A critical element of a balanced CIP is the establishment of funds to both preserve or enhance existing assets and provide new assets to respond to changing service needs and community evolution. 807
STRATEGIC PLAN 2025-2030

TIMELINE
Strategic Priority Action Item 25/26 26/27 27/28 28/29 29/30