City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
June 9, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
Watch the Council meeting online via Zoom: https://us06web.zoom.us/j/83651459747 Remote viewing of the City Council meeting for members of the public is provided for convenience only. In the event that the remote viewing connection malfunctions for any reason, the City Council reserves the right to conduct the meeting without remote viewing.
If you have documents you would like to submit to the Council, please deliver or mail them to the City Clerk at 201 N. Lassen St., Willows, CA 95988, or email [email protected].
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. CHANGES TO THE AGENDA
5. CEREMONIAL
a. Proclamation – National Police Week
b. Proclamation – National Go Skateboarding Day
6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
All items on the Consent Calendar are considered routine and may be approved with a single vote unless removed for separate discussion by the Council or City Manager. Individuals wishing to speak on Consent items or matters not on the agenda are asked to complete a Speaker Card and submit it to the City Clerk. All remarks shall be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. Register Approval
Recommended Action: Approve general checking, payroll, and direct deposit check registers.
Contact: Joei Harrison, Finance Director, [email protected] b. Minutes Approval
Recommended Action: Approve the minutes of the May 19, 2026, Special Joint City Council and Planning Commission Meeting, and the May 26, 2026, City Council Meeting.
Contact: Karleen Price, City Clerk, [email protected]
c. Solid Waste Management Parcel Fee
Recommended Action: Adopt Resolution XX-2026 (Attachment 1) extending service charges imposed on improved real property within the incorporated area of the City of Willows for the use of and/or ability to use the Glenn County Solid Waste System during Fiscal Year 2026-27.
Contact: Joe Bettencourt, Community Development & Services Director, [email protected]
d. Proposed Cannabis Business Ordinance
Recommended Action: Introduce by title only and waive the first reading of the text of an ordinance entitled “AN ORDINANCE OF THE CITY OF WILLOWS, CALIFORNIA ADDING CHAPTER
3.12 (CANNABIS BUSINESS TAX) TO TITLE 3 OF THE WILLOWS MUNICIPAL CODE ESTABLISHING A TAX ON CANNABIS BUSINESS ACTIVITIES WITHIN THE CITY,” subject to voter approval at the November 3, 2026, General Municipal Election, and schedule a public hearing for the second reading and adoption of the Ordinance at the June 23, 2026, City Council meeting.
Contact: Marti Brown, City Manager, [email protected] e. Staffing and Adequate Fire and Emergency Response (SAFER) Grant Application Recommended Action: Adopt Resolution XX-2026, authorizing the City Manager, or her designee to submit an application for Staffing and Adequate Fire & Emergency Response (SAFER) Grant funding, using the services of JMCM Consulting, to fund the hiring of additional firefighters.
Contact: Nathan Monck, Fire Chief, [email protected] f. Harris & Associates Contract Extension
Recommended Action: Approve a 60-day extension of the Harris & Associates Title 18 (Zoning) Municipal Code Update completion date from June 30, 2026, to August 29, 2026, and authorize the City Manager to execute a contract amendment.
Contact: Marti Brown, City Manager, [email protected] g. Prentice Long, PC: New Contract for the Municipal Code Update Project Recommended Action: Authorize the City Manager to execute a new contract with Prentice Long, PC through December 31, 2026, for completion of the City of Willows Municipal Code Update.
Contact: Marti Brown, City Manager, [email protected] h. Sponsorship of the Willows 4th of July Fireworks Show Event Recommended Action: Consider and approve a $1,000 sponsorship of the Willows 4th of July Fireworks Show.
Contact: Marti Brown, City Manager, [email protected] i. FY 2025–26 Appropriations Limit
Recommended Action: Adopt Resolution XX-2026 establishing the FY 2025-26 Appropriations Limit for the City of Willows.
Contact: Joei Harrison, Finance Director, [email protected]
7. PUBLIC HEARING
All matters in this section of the agenda are formal public hearings and will be acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. If you have any documentation you would like distributed to the Council, please give it to the City Clerk for distribution. a. AB 2561 Status of Vacancies
Recommended Action: Receive the presentation pursuant to AB 2561 and hold the annual public hearing on the status of vacant positions in city employment and recruitment strategies.
Contact: Marti Brown, City Manager, [email protected]
8. DISCUSSION & ACTION CALENDAR
All matters on the Discussion & Action calendar will be discussed and acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. FY 2026-27 Budget Approval
Recommended Action: Receive the presentation, discuss, amend as needed, and approve Resolution XX-2026 adopting the FY 2026-27 Budget.
Contact: Joei Harrison, Finance Director, [email protected] b. Engine 2 Lease Agreement: Community Leasing Partners Recommended Action: Adopt Resolution XX-2026 authorizing the City Manager, or her designee, to enter into a lease agreement with Community Leasing Partners for the purchase and outfitting of a new Type 1 fire engine for a term of ten (10) years.
Contact: Nathan Monck, Fire Chief, [email protected] c. Engine 2 Purchase Contract: Golden State Fire Apparatus Recommended Action: Adopt Resolution XX-2026, authorizing the City Manager, or her designee, to execute a contract with Golden State Fire Apparatus to purchase a new Pierce Enforcer PUC Type 1 Fire Engine in the amount of $1,328,229.13.
Contact: Nathan Monck, Fire Chief, [email protected]
9. COMMENTS & REPORTS
a. Council Correspondence
b. City Council Comments & Reports
c. City Manager’s Report
10. CLOSED SESSION
Prior to the City Council convening into Closed Session, the public will have an opportunity to address the Council regarding the item listed below, pursuant to Government Code §54954.3. Public Comments are generally restricted to three minutes.
a. Conference With Legal Counsel - Initiation of Litigation (54956.9(d)(4)) (one case)
b. Public Employee Performance Evaluation (§ 54957)
Title: City Manager
11. ADJOURNMENT
This agenda was posted on June 5, 2026.
______________________________
Karleen Price, City Clerk
A complete agenda packet, including staff reports and back-up information, is available for public inspection during normal work hours at City Hall at 201 North Lassen Street in Willows or on the City’s website at www.cityofwillows.org. In compliance with the Americans with Disabilities Act, the City of Willows will make available to members of the public any special assistance necessary to participate in this meeting. If requested, the agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132). The public should contact the City Clerk’s office at (530) 934-7041 to make such a request.
Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
The City of Willows is an Equal Opportunity Provider.
CEREMONIAL
MATTERS
City of Willows
Proclamation
National Police Week
WHEREAS, of all the promises America offers, none is more precious and essential than the right to live free from fear and harm; and
WHEREAS, the dedicated men and women who have chosen law enforcement as a career face extraordinary risk and danger in order to safeguard our communities, uphold the rule of law, and preserve our freedoms; and
WHEREAS, the week of May 10 through May 16, 2026, was recognized throughout the nation as National Police Week, honoring the service and sacrifice of law enforcement officers across the United States; and
WHEREAS, as part of this important observance, May 15, 2026, was observed as Peace Officers Memorial Day, paying solemn tribute to those noble officers who have made the ultimate sacrifice in the line of duty; and
WHEREAS, the City of Willows recognizes the invaluable contributions of local, state, tribal, and federal law enforcement officers and expresses its gratitude for their unwavering commitment to public safety.
NOW, THEREFORE, BE IT RESOLVED that I, Evan Hutson, Mayor of the City of Willows, on behalf of the Willows City Council and the citizens of Willows, do hereby recognize and commemorate the observance of National Police Week, May 10 through May 16, 2026, and Peace Officers Memorial Day, May 15, 2026. We honor the service and sacrifice of law enforcement officers throughout our nation, pay tribute to those who have given their lives in the line of duty, and express our sincere appreciation to the men and women who continue to serve with courage, integrity, and dedication.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 9th day of June, 2026.
_____________________________
Evan Hutson, Mayor
Agenda Item #5a
City of Willows
Proclamation
WHEREAS, skateboarding is a recreational activity, sport, and means of transportation enjoyed by people of all ages and backgrounds throughout the United States and around the world; and WHEREAS, skateboarding promotes physical fitness, creativity, perseverance, self-expression, and community engagement while encouraging healthy and active lifestyles; and WHEREAS, National Go Skateboarding Day, observed annually on June 21, celebrates the positive culture of skateboarding and encourages individuals to experience the enjoyment and benefits of the sport; and
WHEREAS, the City of Willows is proud to provide a public skatepark that offers residents and visitors a safe and welcoming place to practice, recreate, build friendships, and develop athletic skills; and
WHEREAS, skateboarders contribute to the vitality of our community through recreation, sportsmanship, creativity, and respect for public spaces; and WHEREAS, the City of Willows recognizes the importance of providing recreational opportunities that promote health, wellness, and positive activities for youth and adults alike.
NOW, THEREFORE, BE IT RESOLVED that I, Evan Hutson, Mayor of the City of Willows, on behalf of the Willows City Council and the citizens of Willows, do hereby proclaim June 21, 2026, as National Go Skateboarding Day in the City of Willows and encourage all residents to recognize the positive contributions of skateboarding to our community and to celebrate the opportunities for recreation, creativity, and personal achievement that the sport provides.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 9th day of June, 2026.
_____________________________
Evan Hutson, Mayor
Agenda Item #5b
PUBLIC COMMENT &
CONSENT CALENDAR
FORUM
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Payment Register
City of Willows APPKT00599 - CHECK RUN 5-22-26
-
Bank: Gen Chk - General Checking
Vendor Number
**Void**
Total Vendor Amount
0.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount **Void Check 56737 05/22/2026 0.00
**Void Check 56740 05/22/2026 0.00
**Void Check 56741 05/22/2026 0.00
**Void Check 56742 05/22/2026 0.00
**Void Check 56743 05/22/2026 0.00
1008
Vendor Number
A.T.& T.
Total Vendor Amount
325.62
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56734 05/22/2026 325.62
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 000025275484 BAN - 9391061616 - 4-19-26 TO 5-18-26 SERVICE 05/21/2026 05/21/2026 0.00 294.79 000025275489 BAN - 9391061624 4-19-26 TO 5-18-26 SERVICE 05/21/2026 05/21/2026 0.00 30.83 1052
Vendor Number
AMAZON CAPITAL SERVICES
Total Vendor Amount
925.43
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56735 05/22/2026 925.43
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1FPT-JV17-T4PK PRIME BUSINESS ANNUAL MEMBERSHIP - LIBRARY 05/19/2026 05/19/2026 0.00 542.66 1HX9-CPN4-NVRD AV CART W/POWER STRIP - LIBRARY 05/19/2026 05/19/2026 0.00 220.21 1JL7-KWXT-YHRR ZIP BOOKS GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 57.83 1RCJ-QFLX-49PQ CRAFTING SUPPLIES - LIBRARY 05/19/2026 05/19/2026 0.00 104.73 1172
Vendor Number
CALIFORNIA WATER SERVICE
Total Vendor Amount
4,777.06
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56736 05/22/2026 4,777.06
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1053836442-050826 SERVICE TO 5-8-26 - LLAD ZONE C 05/19/2026 05/19/2026 0.00 116.93 8491677777-051326 SERVICE TO 5-13-26 - CW 05/22/2026 05/22/2026 0.00 4,660.13 1219
Vendor Number
CENGAGE LEARNING INC/GALE
Total Vendor Amount
84.94 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56738 05/22/2026 84.94
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 999102643250 PAPERBACK BESTSELLERS - LIBRARY 05/19/2026 05/19/2026 0.00 84.94 2484
Vendor Number
COLUMBIA BANK COMMERCIAL CARD - Bin #480725
Total Vendor Amount
5,930.32
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56739 05/22/2026 5,930.32
Payable Number Description Payable Date Due Date Discount Amount Payable Amount BETTENCOURT043026-01 AMAZON - FILE FOLDERS - CW 05/18/2026 05/18/2026 0.00 38.91 BETTENCOURT043026-02 WALMART - RECEIPT BOOK - CW 05/18/2026 05/18/2026 0.00 9.75 BETTENCOURT043026-03 WALMART - DRINKS & SNACKS FOR CLEANUP EVENT - CCLG05/18/2026 05/18/2026 0.00 64.25 BETTENCOURT043026-04 GLENN CO. P.W. - MAP FOR CLEANUP EVENT - CCLG 05/18/2026 05/18/2026 0.00 21.00 ENOS043026-01 WALMART - CLEANING SUPPLIES - FIRE 05/18/2026 05/18/2026 0.00 289.77 ENOS043026-02 FLAG STORE USA - US & CA FLAGS - FIRE 05/18/2026 05/18/2026 0.00 256.33 Agenda Item #6a
Payment Register APPKT00599 - CHECK RUN 5-22-26
6/2/2026 4:11:54 PM Page 2 of 7
FUENTES043026-01 GS-JJ - 10 ANTIQUE BELT BUCKLES - FIRE 05/18/2026 05/18/2026 0.00 392.91 HARRIS043026-01 TRUCK PARTS BUCKET - #29 BUCKET TRUCK - PW 05/18/2026 05/18/2026 0.00 119.00 LOMBARD043026-01 AMAZON - MEDICAL SUPPLIES - FIRE 05/18/2026 05/18/2026 0.00 10.88 LOMBARD043026-02 AMAZON - MEDICAL SUPPLIES - FIRE 05/18/2026 05/18/2026 0.00 45.00 LOMBARD043026-03 AMAZON - MEDICAL SUPPLIES - FIRE 05/18/2026 05/18/2026 0.00 34.78 MONCK043026-01 AMAZON - ADDRESS LABELS - WEED ABATEMENT - FIRE 05/18/2026 05/18/2026 0.00 38.70 PFYL043026-01 AMAZON - BAT ERADICATION - CIVIC CENTER 05/18/2026 05/18/2026 0.00 310.33 PRICE043026-01 AMAZON - 4 PK FUSES - SHOP - PW 05/18/2026 05/18/2026 0.00 40.87 PRICE043026-02 MCGLONE INSURANCE - NOTARY PUBLIC STAMP - CW 05/18/2026 05/18/2026 0.00 40.85 PRICE043026-03 AMAZON - 3 BOXES 1000 GLOVES - CLEANUP EVENT -CCLG05/18/2026 05/18/2026 0.00 396.36 PRICE043026-04 AMAZON - BOX 1000 GLOVES - CLEANUP EVENT - CCLG 05/18/2026 05/18/2026 0.00 132.12 PRICE043026-05 AMAZON - 40 PICKER UPPERS - CLEANUP EVENT - CCLG 05/18/2026 05/18/2026 0.00 297.40 PRICE043026-06 AMAZON - 72 SAFETY VESTS - CLEANUP EVENT - CCLG 05/18/2026 05/18/2026 0.00 116.31 PRICE043026-07 WALMART - PAPER - OFFICE SUPPLIES - CW 05/18/2026 05/18/2026 0.00 31.73 PRICE043026-08 CARTE BLACHE - COFFE W/COUNCIL EVENT - CW 05/18/2026 05/18/2026 0.00 84.28 PRICE043026-09 AMAZON - PENS, CLIPS & NOTES - OFFICE SUPPLIES -CW 05/18/2026 05/18/2026 0.00 83.20 PRICE043026-10 AMAZON - STICKY NOTES - OFFICE SUPPLIES - CW 05/18/2026 05/18/2026 0.00 22.11 PRICE043026-11 AMAZON - PAPER - OFFICE SUPPLIES - CW 05/18/2026 05/18/2026 0.00 183.84 WATSON043026-01 AMAZON - SUPPLIES - CHILDRENS STORYTIME - LIBRARY 05/18/2026 05/18/2026 0.00 10.45 WATSON043026-02 ALASKA AIRLINES - AIR FARE CLLS ORIENTATION - LIBR 05/18/2026 05/18/2026 0.00 176.81 WATSON043026-03 OVERDRIVE - ONE BOOK ONE COST - EBOOK ACCESS - LIB 05/18/2026 05/18/2026 0.00 38.76 WATSON043026-04 AMAZON - FOL & LB FILING SUPPLIES - LIBRARY 05/18/2026 05/18/2026 0.00 130.80 WATSON043026-05 AMAZON - LIBRARY MATERIAL - LIBRARY 05/18/2026 05/18/2026 0.00 19.32 WATSON043026-06 AMAZON - LIBRARY MATERIAL - LIBRARY 05/18/2026 05/18/2026 0.00 11.80 WATSON043026-07 JOSHUA RAY - MAGICIAN SUMMER READING PROGRAM -LIBR 05/18/2026 05/18/2026 0.00 489.01 WATSON043026-08 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 21.70 WATSON043026-09 JUNIOR LIBRARY GUILD - MATERIALS ANNUAL SUB - LIBR 05/18/2026 05/18/2026 0.00 768.72 WATSON043026-10 AMAZON - ZIP BOOKS GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 11.36 WATSON043026-11 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 11.58 WATSON043026-12 AMAZON - PAPER - COMPUTER FUND - LIBRARY 05/18/2026 05/18/2026 0.00 43.47 WATSON043026-13 AMAZON - SUPPLIES - LIBRARY 05/18/2026 05/18/2026 0.00 43.47 WATSON043026-14 AMAZON - MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 60.02 WATSON043026-15 AMAZON - MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 79.05 WATSON043026-16 AMAZON - MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 11.58 WATSON043026-17 AMAZON - MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 14.42 WATSON043026-18 AMAZON - MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 26.53 WATSON043026-19 iREAD READING PRGM-SUMMER READING STF UNIFORM -LIB05/18/2026 05/18/2026 0.00 88.14 WATSON043026-20 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 43.43 WATSON043026-21 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 19.14 WATSON043026-22 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 19.58 WATSON043026-23 AMAZON - LIBRARY MATERIALS - LIBRARY 05/18/2026 05/18/2026 0.00 18.10 WATSON043026-24 WALMART - LAMB DERBY SUPPLIES - LIBRARY 05/18/2026 05/18/2026 0.00 83.80 WATSON043026-25 WALMART - LAMB DERBY SUPPLIES - LIBRARY 05/18/2026 05/18/2026 0.00 1.09 WATSON043026-26 AMAZON - LAMB DERBY SUPPLIES - LIBRARY 05/18/2026 05/18/2026 0.00 39.76 WATSON043026-27 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 26.80 WATSON043026-28 DOORDASH - CB KITHCEN - NLW - STAFF LUNCH - LIBR 05/18/2026 05/18/2026 0.00 131.05 WATSON043026-29 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 23.06 WATSON043026-30 DOORDASH - RED 88 - NLW - STAFF LUNCH - LIBRARY 05/18/2026 05/18/2026 0.00 177.01 WATSON043026-31 AMAZON - ZIP BOOK GRANT - LIBRARY 05/18/2026 05/18/2026 0.00 10.12 WATSON043026-32 AMAZON - ZIP BOOK GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 12.32 WATSON043026-33 AMAZON - ZIP BOOK GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 36.40 WATSON043026-34 AMAZON - ZIP BOOK GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 13.69 WATSON043026-35 AMAZON - ZIP BOOKS GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 20.65 WATSON043026-36 AMAZON - ZIP BOOK GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 9.97 WATSON043026-37 AMAZON - ZIP BOOK GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 108.74 WATSON043026-38 AMAZON - ZIP BOOKS GRANT - LIBRARY 05/19/2026 05/19/2026 0.00 17.94
Payment Register APPKT00599 - CHECK RUN 5-22-26
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1288
Vendor Number
CREATIVE COMPOSITION
Total Vendor Amount
437.04
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56744 05/22/2026 437.04
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 38844 3 PART RECEIPT BOOKS - CW 05/20/2026 05/20/2026 0.00 437.04 1325
Vendor Number
DEMCO, INC.
Total Vendor Amount
1,498.80
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56745 05/22/2026 1,498.80
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 7787156 BOOK PRESERVATION SUPPLIES - LIBRARY 05/20/2026 05/20/2026 0.00 1,498.80 1463
Vendor Number
GANDY & STALEY OIL CO
Total Vendor Amount
5,158.74
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56746 05/22/2026 5,158.74
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 234974 FUEL - PUBLIC WORKS & SEWER 05/21/2026 05/21/2026 0.00 529.25 234976 FUEL - PUBLIC WORKS & SEWER 05/21/2026 05/21/2026 0.00 1,099.17 235415 FUEL - PUBLIC WORKS & SEWER 05/20/2026 05/20/2026 0.00 807.69 235416 FUEL - PUBLIC WORKS & SEWER 05/21/2026 05/21/2026 0.00 809.21 87140-043026 FUEL - FIRE 05/20/2026 05/20/2026 0.00 1,913.42 1467
Vendor Number
GAYNOR TELESYSTEMS, INC.
Total Vendor Amount
469.49
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56747 05/22/2026 469.49
Payable Number Description Payable Date Due Date Discount Amount Payable Amount SUB4245.0526 MAY 2026 SERVICE - CW 05/20/2026 05/20/2026 0.00 469.49 1498
Vendor Number
GLENN CO. OFFICE OF EDUCATION - LIVESCAN
Total Vendor Amount
52.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56748 05/22/2026 52.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV26-00926 LIVESCAN - NEW EMPLOYEE 05/21/2026 05/21/2026 0.00 52.00 1490
Vendor Number
GLENN GROUNDWATER AUTHORITY
Total Vendor Amount
6,649.09
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56749 05/22/2026 6,649.09
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 26-GGA-32 GGA FUNDING OBLIGATION - FY25-26 - APN017-180-005 05/22/2026 05/22/2026 0.00 6,649.09 1606
Vendor Number
JEREMY'S PEST STOMPERS
Total Vendor Amount
100.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56750 05/22/2026 100.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 512610 MAY 2026 SERVICE - CIVIC CENTER 05/21/2026 05/21/2026 0.00 55.00 55262 MAY 2026 SERVICE - FIRE 05/21/2026 05/21/2026 0.00 45.00 2557
Vendor Number
LECHOWICZ & TSENG MUNICIPAL CONSULTANTS
Total Vendor Amount
10,822.05
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56751 05/22/2026 10,822.05
Payable Number Description Payable Date Due Date Discount Amount Payable Amount #2-05222026 2026 SEWER RATE STUDY - SEWER 05/21/2026 05/21/2026 0.00 10,822.05
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1760
Vendor Number
MATSON & ISOM TECHNOLOGY
Total Vendor Amount
5,199.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56752 05/22/2026 5,199.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 103032 MAY 2026 IT SERVICE - CW 05/21/2026 05/21/2026 0.00 5,199.00 1778
Vendor Number
MIDAMERICA ADMIN & RETIRE
Total Vendor Amount
378.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56753 05/22/2026 378.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 052226MA Q126 ADMIN/PLATFORM FEE - CW 05/21/2026 05/21/2026 0.00 378.00 2312
Vendor Number
NAPA AUTO PARTS
Total Vendor Amount
56.27 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56754 05/22/2026 56.27
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 726786 2 QT MOTOR OIL - FIRE 05/21/2026 05/21/2026 0.00 56.27 1897
Vendor Number
PARCELQUEST
Total Vendor Amount
5,997.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56755 05/22/2026 5,997.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 052226PQ ONLINE NAVIGATOR ACCTS 7-1-26 TO 6-30-27 - BUILD 05/22/2026 05/22/2026 0.00 5,997.00 1143
Vendor Number
PEDRO BOBADILLA
Total Vendor Amount
576.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56756 05/22/2026 576.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 052226PB RECREATIONAL SERVICES 5-9-26 TO 5-22-26 - REC 05/21/2026 05/21/2026 0.00 576.92 1917
Vendor Number
PG & E
Total Vendor Amount
271.58
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56757 05/22/2026 271.58
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1773553795-7-05042026 SERVICE TO 5-4-26 - SEWER 05/21/2026 05/21/2026 0.00 271.58 2332
Vendor Number
PRENTICE LONG, PC
Total Vendor Amount
9,205.08
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56758 05/22/2026 9,205.08
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 8633 SERVICES RENDERED THROUGHT 4-30-26 - CA 05/21/2026 05/21/2026 0.00 9,205.08 2041
Vendor Number
SACRAMENTO VALLEY MIRROR
Total Vendor Amount
262.70
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56759 05/22/2026 262.70
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 052226SVM ONE YEAR SUBSCRIBTION - LIBRARY 05/22/2026 05/22/2026 0.00 91.00 4366 LEGAL AD - WEED ABATEMENT & SEALED BID - FIRE 05/22/2026 05/22/2026 0.00 171.70
Payment Register APPKT00599 - CHECK RUN 5-22-26
6/2/2026 4:11:54 PM Page 5 of 7
2447
Vendor Number
TOP NOTCH COMMERCIAL CLEANING
Total Vendor Amount
1,100.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56760 05/22/2026 1,100.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 12880 MAY 2026 JANITORIAL SERVICES - CIVIC CENTER 05/22/2026 05/22/2026 0.00 1,100.00 2207
Vendor Number
TYLER TECHNOLOGIES, INC
Total Vendor Amount
320.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56761 05/22/2026 320.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 025-552525 TYLER TUTORING SESSION 2 - FIN 05/22/2026 05/22/2026 0.00 320.00 2433
Vendor Number
VESTIS
Total Vendor Amount
364.20
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56762 05/22/2026 364.20
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 5067137463 UNIFORM SERVICE - PUBLIC WORKS 05/22/2026 05/22/2026 0.00 182.10 5067142824 UNIFORM SERVICE - PUBLIC WORKS 05/22/2026 05/22/2026 0.00 182.10 2295
Vendor Number
WILLOWS ACE HARDWARE
Total Vendor Amount
497.58
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56763 05/22/2026 497.58
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 137489 AERATOR - CIVIC CENTER 05/22/2026 05/22/2026 0.00 16.51 137492 AERATOR EXCHANGE - CIVIC CENTER 05/22/2026 05/22/2026 0.00 5.23 137500 PVC FITTINGS - MALL SPRINKLERS - MALL 05/22/2026 05/22/2026 0.00 21.99 137612 SPRAYPAINT - MARKING PAINT - SEWER 05/22/2026 05/22/2026 0.00 23.90 137639 FASTENERS - JENSEN PARK - PARKS 05/22/2026 05/22/2026 0.00 6.26 137649 BAT REPELLENT, ICE FILTER & FASTENERS BENCH - PW 05/22/2026 05/22/2026 0.00 316.55 137662 KEY - JENSEN PARK BATHROOM - PARKS 05/22/2026 05/22/2026 0.00 2.16 137704 POWERWASH - FIRE 05/22/2026 05/22/2026 0.00 17.60 137707 TAPPERED FILE - FIRE 05/22/2026 05/22/2026 0.00 9.34 137711 PUTTY KNIFE & GREASE FITTING - FIRE 05/22/2026 05/22/2026 0.00 11.51 137839 PVC CAP - FIRE 05/22/2026 05/22/2026 0.00 1.33
137867 VINYL REPAIR - FIRE 05/22/2026 05/22/2026 0.00 13.04 137955 4 CANS SPRAY FOAM - SHOP - PUBLIC WORKS 05/22/2026 05/22/2026 0.00 52.16
Payment Register APPKT00599 - CHECK RUN 5-22-26
6/2/2026 4:11:54 PM Page 6 of 7
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Voided **Void Check 0 1 0.00 0.00
Gen Chk Check 108 23 0.00 60,797.05
Gen Chk Voided **Void Check 0 4 0.00 0.00
Gen Chk Check 2 2 0.00 661.86
Packet Totals: 110 30 0.00 61,458.91
Payment Register APPKT00599 - CHECK RUN 5-22-26
6/2/2026 4:11:54 PM Page 7 of 7
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -61,458.91
Packet Totals: -61,458.91
6/2/2026 4:08:08 PM Page 1 of 3
Payment Register
City of Willows APPKT00597 - PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 01 - Vendor Set 01
Bank: Gen Chk - General Checking
1200
Vendor Number
CALPERS
Total Vendor Amount
12,115.03
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Bank Draft DFT0000615 05/22/2026 12,115.03
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001861 CALPERS RETIREMENT-EE/ER 05/22/2026 05/22/2026 0.00 12,115.03 1389
Vendor Number
EMPLOYMENT DEV. DEPT.
Total Vendor Amount
2,180.21
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Bank Draft DFT0000617 05/22/2026 825.86
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001863 SDI 05/22/2026 05/22/2026 0.00 825.86
Bank Draft DFT0000618 05/22/2026 1,354.35
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001864 STATE INCOME TAX 05/22/2026 05/22/2026 0.00 1,354.35 1824
Vendor Number
NATIONWIDE RETIREMENT SOL
Total Vendor Amount
2,913.30
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Bank Draft DFT0000616 05/22/2026 2,913.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001862 USCM DEF. COMP-EE/ER 05/22/2026 05/22/2026 0.00 2,913.30 2214
Vendor Number
UMPQUA BANK - MYTAXPAYER
Total Vendor Amount
13,361.64
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Bank Draft DFT0000619 05/22/2026 13,361.64
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001865 FED/SS/MEDICARE 05/22/2026 05/22/2026 0.00 13,361.64
Payment Register APPKT00597 - PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 6/2/2026 4:08:08 PM Page 2 of 3
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Manual Bank Draft 5 5 0.00 30,570.18
Packet Totals: 5 5 0.00 30,570.18
Payment Register APPKT00597 - PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 6/2/2026 4:08:08 PM Page 3 of 3
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -30,570.18
Packet Totals: -30,570.18
6/2/2026 4:13:06 PM Page 1 of 4
Payment Register
City of Willows APPKT00600 - Monthly Vendors May 2026
-
Bank: Gen Chk - General Checking
Vendor Number
**Void**
Total Vendor Amount
0.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount **Void Check 56766 05/22/2026 0.00
1029
Vendor Number
AFLAC- FLEX ONE
Total Vendor Amount
770.38
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56764 05/22/2026 770.38
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001806 AFLAC DENTAL 05/08/2026 05/31/2026 0.00 84.90 INV0001807 AFLAC CANCER 05/08/2026 05/31/2026 0.00 113.63 INV0001808 AFLAC ACCIDENT 05/08/2026 05/08/2026 0.00 114.54 INV0001809 AFLAC STD 05/08/2026 05/31/2026 0.00 17.94
INV0001810 AFLAC EVENT/CRITICAL 05/08/2026 05/31/2026 0.00 54.18 INV0001836 AFLAC DENTAL 05/22/2026 05/31/2026 0.00 84.90 INV0001837 AFLAC CANCER 05/22/2026 05/31/2026 0.00 113.63 INV0001838 AFLAC ACCIDENT 05/22/2026 05/22/2026 0.00 114.54 INV0001839 AFLAC STD 05/22/2026 05/31/2026 0.00 17.94
INV0001840 AFLAC EVENT/CRITICAL 05/22/2026 05/31/2026 0.00 54.18 2527
Vendor Number
ANTHEM BLUE CROSS OF CALIFORNIA
Total Vendor Amount
22,439.23
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56765 05/22/2026 22,439.23
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001814 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 415.13 INV0001815 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 845.52 INV0001816 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 1,019.93 INV0001817 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 376.47 INV0001818 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 634.67 INV0001819 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 1,446.81 INV0001820 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 515.34 INV0001821 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 881.25 INV0001822 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 1,914.52 INV0001823 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 791.60 INV0001824 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 498.57 INV0001825 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 453.78 INV0001826 MEDICAL INSURANCE PREMIUM 05/08/2026 05/31/2026 0.00 404.73 INV0001844 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 415.12 INV0001845 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 845.52 INV0001846 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 1,019.97 INV0001847 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 376.47 INV0001848 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 634.66 INV0001849 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 1,446.85 INV0001850 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 515.38 INV0001851 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 881.25 INV0001852 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 1,914.52 INV0001853 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 791.60 INV0001854 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 498.57 INV0001855 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 453.78 INV0001856 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 2,042.49 INV0001857 MEDICAL INSURANCE PREMIUM 05/22/2026 05/31/2026 0.00 404.73
Payment Register APPKT00600 - Monthly Vendors May 2026
6/2/2026 4:13:06 PM Page 2 of 4
1194
Vendor Number
CALIFORNIA STATE DISBURSE
Total Vendor Amount
162.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56767 05/22/2026 162.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001841 CHILD SUPPORT 05/22/2026 05/22/2026 0.00 162.92 1551
Vendor Number
HUMANA DENTAL/VISION
Total Vendor Amount
2,501.79
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56768 05/22/2026 2,501.79
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 052226H VISION/DENTAL - TO PAY BILL IN FULL 05/28/2026 05/28/2026 0.00 685.72 INV0001812 DENTAL 05/08/2026 05/31/2026 0.00 385.36
INV0001813 DENTAL 05/08/2026 05/31/2026 0.00 431.15
INV0001829 VISION 05/08/2026 05/31/2026 0.00 48.21
INV0001830 VISION 05/08/2026 05/31/2026 0.00 43.34
INV0001842 DENTAL 05/22/2026 05/31/2026 0.00 385.32
INV0001843 DENTAL 05/22/2026 05/31/2026 0.00 431.15
INV0001859 VISION 05/22/2026 05/31/2026 0.00 48.20
INV0001860 VISION 05/22/2026 05/31/2026 0.00 43.34
2223
Vendor Number
UNITED PUBLIC EMPLOYEES A
Total Vendor Amount
242.30
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56769 05/22/2026 242.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001858 UPEC DUES 05/22/2026 05/31/2026 0.00 242.30
Payment Register APPKT00600 - Monthly Vendors May 2026
6/2/2026 4:13:06 PM Page 3 of 4
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Voided **Void Check 0 1 0.00 0.00
Gen Chk Check 48 5 0.00 26,116.62
Packet Totals: 48 6 0.00 26,116.62
Payment Register APPKT00600 - Monthly Vendors May 2026
6/2/2026 4:13:06 PM Page 4 of 4
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -26,116.62
Packet Totals: -26,116.62
6/2/2026 4:16:10 PM Page 1 of 4
Payroll Check Register
City of Willows Checks
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Check Type Date Amount Number
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
CANO, GABRIELA M CAN01 Regular 05/22/2026 53.85 41173
CASTORENA, SOFIA CAST01 Regular 05/22/2026 38.47 41174
CHAVIRA, JORDAN CHA05 Regular 05/22/2026 76.93 41175
GALLARDO-CANO, JOVANNY GAL03 Regular 05/22/2026 53.85 41176 GARCIA, OMAR GAR14 Regular 05/22/2026 61.55 41177
MEDINA, HUMBERTO MED02 Regular 05/22/2026 92.32 41178
NEWTON-PALACIOS, MICHELLE NEW00 Regular 05/22/2026 76.93 41179 RANDOLPH, CORA RAN02 Regular 05/22/2026 161.57 41180
6/2/2026 4:16:10 PM Page 2 of 4
Payroll Check Register
City of Willows Direct Deposits
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Date Amount Number
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
BROWN, MARTHA BRO01 05/22/2026 3,935.96 2192
PRICE, KARLEEN PRI01 05/22/2026 1,787.29 2193
HARRISON, JOEI HAR01 05/22/2026 2,116.23 2194
HAZLETT, ROBIN HAZ01 05/22/2026 1,536.43 2195
RICHARDSON, TARYN RIC00 05/22/2026 1,339.50 2196
RUSTENHOVEN, TARA L RUS01 05/22/2026 1,824.89 2197
GAMBOA, YADIRA GAM00 05/22/2026 439.45 2198
LUNA-SARINAS, CRISTINA LUN00 05/22/2026 458.89 2199
MYERS, KEVIN M MYE00 05/22/2026 439.28 2200
RUBALCAVA-TORRES, VIANKA RUB01 05/22/2026 1,374.18 2201 WATKINS, COLLEEN WAT00 05/22/2026 344.17 2202
WATSON, CHRISTINE WAT01 05/22/2026 2,659.31 2203
BOBADILLA, TAVIAN BOB02 05/22/2026 138.48 2204
CHAVEZ, AIDEN CHA04 05/22/2026 53.85 2205
GALLARDO-CANO, NATALY GAL01 05/22/2026 76.93 2206
ENOS, KYLE ENO00 05/22/2026 2,058.48 2207
FUENTES, JAIME FUE01 05/22/2026 2,794.27 2208
LOMBARD, TYLER JOSEPH LOM00 05/22/2026 1,926.11 2209
LOPEZ, MATTHEW LOP03 05/22/2026 1,083.04 2210
MINGS, MICHAEL E MIN00 05/22/2026 1,577.17 2211
RANDOLPH, MATTHEW RAN01 05/22/2026 1,814.27 2212
REED, JOSHUA REE00 05/22/2026 1,328.64 2213
VASQUEZ, PEDRO CEASAR VAS01 05/22/2026 1,617.59 2214
ZOLLER-HARRIS, TRAVIS ZOL00 05/22/2026 2,103.08 2215
BETTENCOURT, JOSEPH BET01 05/22/2026 3,625.29 2216
MONCK, NATHANIAL T MON00 05/22/2026 3,028.51 2217
PFYL, NATISA N PFY00 05/22/2026 1,873.78 2218
6/2/2026 4:16:10 PM Page 3 of 4
Payroll Check Register
City of Willows Employee Pay Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
Employee Employee # Payment Date Number Earnings Deductions Taxes Net BETTENCOURT, JOSEPH BET01 05/22/2026 2216 4,952.08 396.17 930.62 3,625.29 BOBADILLA, TAVIAN BOB02 05/22/2026 2204 152.10 0.00 13.62 138.48 BROWN, MARTHA BRO01 05/22/2026 2192 6,513.46 912.03 1,665.47 3,935.96 CANO, GABRIELA M CAN01 05/22/2026 41173 59.15 0.00 5.30 53.85 CASTORENA, SOFIA CAST01 05/22/2026 41174 42.25 0.00 3.78 38.47 CHAVEZ, AIDEN CHA04 05/22/2026 2205 59.15 0.00 5.30 53.85 CHAVIRA, JORDAN CHA05 05/22/2026 41175 84.50 0.00 7.57 76.93 ENOS, KYLE ENO00 05/22/2026 2207 3,030.83 629.90 342.45 2,058.48 FUENTES, JAIME FUE01 05/22/2026 2208 3,699.72 532.94 372.51 2,794.27 GALLARDO-CANO, NATALY GAL01 05/22/2026 2206 84.50 0.00 7.57 76.93 GALLARDO-CANO, JOVANNYGAL03 05/22/2026 41176 59.15 0.00 5.30 53.85 GAMBOA, YADIRA GAM00 05/22/2026 2198 504.00 0.00 64.55 439.45 GARCIA, OMAR GAR14 05/22/2026 41177 67.60 0.00 6.05 61.55 HARRISON, JOEI HAR01 05/22/2026 2194 4,643.00 2,125.75 401.02 2,116.23 HAZLETT, ROBIN HAZ01 05/22/2026 2195 2,046.72 333.84 176.45 1,536.43 LOMBARD, TYLER JOSEPH LOM00 05/22/2026 2209 3,032.60 869.93 236.56 1,926.11 LOPEZ, MATTHEW LOP03 05/22/2026 2210 1,289.52 0.00 206.48 1,083.04 LUNA-SARINAS, CRISTINA LUN00 05/22/2026 2199 504.00 0.00 45.11 458.89 MEDINA, HUMBERTO MED02 05/22/2026 41178 101.40 0.00 9.08 92.32 MINGS, MICHAEL E MIN00 05/22/2026 2211 2,516.72 509.87 429.68 1,577.17 MONCK, NATHANIAL T MON00 05/22/2026 2217 4,896.15 739.22 1,128.42 3,028.51 MYERS, KEVIN M MYE00 05/22/2026 2200 486.00 0.00 46.72 439.28 NEWTON-PALACIOS, MICHELLENEW00 05/22/2026 41179 84.50 0.00 7.57 76.93 PFYL, NATISA N PFY00 05/22/2026 2218 3,191.35 712.93 604.64 1,873.78 PRICE, KARLEEN PRI01 05/22/2026 2193 2,508.92 271.24 450.39 1,787.29 RANDOLPH, CORA RAN02 05/22/2026 41180 177.45 0.00 15.88 161.57 RANDOLPH, MATTHEW RAN01 05/22/2026 2212 2,555.21 244.56 496.38 1,814.27 REED, JOSHUA REE00 05/22/2026 2213 1,937.60 419.60 189.36 1,328.64 RICHARDSON, TARYN RIC00 05/22/2026 2196 1,831.20 176.92 314.78 1,339.50 RUBALCAVA-TORRES, VIANKARUB01 05/22/2026 2201 1,870.88 166.12 330.58 1,374.18 RUSTENHOVEN, TARA L RUS01 05/22/2026 2197 2,515.60 343.86 346.85 1,824.89 VASQUEZ, PEDRO CEASAR VAS01 05/22/2026 2214 2,333.40 409.86 305.95 1,617.59 WATKINS, COLLEEN WAT00 05/22/2026 2202 378.00 0.00 33.83 344.17 WATSON, CHRISTINE WAT01 05/22/2026 2203 4,007.20 310.56 1,037.33 2,659.31 ZOLLER-HARRIS, TRAVIS ZOL00 05/22/2026 2215 2,814.40 272.43 438.89 2,103.08 Totals: 65,030.31 10,377.73 10,682.04 43,970.54
6/2/2026 4:16:10 PM Page 4 of 4
Payroll Check Register
City of Willows Report Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
Type
8 Count
0 615.47
0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
27 43,355.07
Total 35 43,970.54
Reversals
Voided Checks
Direct Deposits
City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
Planning Commission
Keith Corum, Chair
Michael McNeil, Vice Chair
Robyn Nygard, Commissioner
Sherry Brott, Commissioner
Jesse Powell, Commissioner
City Manager
Marti Brown
City Planner
Delanie Garlick
City Clerk
Karleen Price
Special Joint
City Council & Planning
Commission Meeting
Action Minutes
May 19, 2026
Willows City Hall
5:30 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda Item #6b
1. CALL TO ORDER 5:32 PM
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Councilmembers Present: Mayor Hutson, Vice Mayor Thomas, Councilmembers Hansen, and Pride Councilmembers Absent: Councilmembers Busby
Commissioners Present: Chair Corum, Commissioners Nygard, Brott, and Powell Commissioners Absent: Vice Chair McNeil
Chair Corum arrived at 5:59 PM
4. WORKSHOP PUBLIC COMMENT
Public Comment #1: Julia Storz, Tower Theater Caretaker
5. MUNICIPAL CODE TITLE 18 (ZONING) WORKSHOP
Action: City Council & Planning Commission participated in a second public workshop regarding proposed updates to Title 18 of the City of Willows Municipal Code.
The meeting was recessed at 7:12 PM and reconvened at 7:16 PM.
The Zoom webcast experienced technical difficulties from 7:32 PM to 7:38 PM.
Vice Mayor Thomas left the meeting at 8:17 PM.
Chair Corum left the meeting at 8:36 PM.
6. ADJOURNMENT 8:45 PM
______________________________
Karleen Price, City Clerk
City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
Action Minutes
May 26, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
1. CALL TO ORDER – 6:00 PM
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Councilmembers Present: Mayor Hutson, Vice Mayor Thomas, Councilmember Busby, Councilmember Hansen, and Councilmember Pride
Councilmembers Absent: None
4. CHANGES TO THE AGENDA
5. CEREMONIAL
a. Proclamation – National Poppy Day - received by Rebecca Warnock, VFW Auxiliary #1770. b. Proclamation – Memorial Day – received by Rebecca Warnock, VFW Auxiliary #1770. c. Proclamation – National Forest Week – received by Laura Leidner and Shiloh Springstead, Mendocino National Forest.
6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
a. Register Approval
Action: Approved general checking, payroll, and direct deposit check registers. b. Minutes Approval
Action: Approved the minutes of May 12, 2026, City Council Meeting. c. Weed Abatement Contract Award
Action: Awarded the weed abatement contract to Robert Burt Construction and authorized the City Manager to execute an agreement in an amount not to exceed $40,000. d. Mello-Roos Community Facilities District – Willows Police Department Action: Authorized the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital and ongoing operational costs of the Willows Police Department (WPD), in a total amount not to exceed $125,000 for all three agreements.
2 Motion to approve consent calendar items #6a, 6b, 6c, and 6d as presented.
Moved/Seconded: Councilmember Pride/Councilmember Hansen Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: None
7. DISCUSSION & ACTION CALENDAR
a. November 2026 Cannabis Tax Ordinance & Measure
Public Comment
Public Comment #1: Melissa Wight, CaliLove
Action: Directed staff to introduce the ordinance at the June 9, 2026, City Council meeting; and prepare the Cannabis Tax measure language and resolution for the June 23, 2026, City Council meeting agenda, allowing quarterly payments and no limits on when tax rates may change.
Moved/Seconded: Councilmember Pride/Vice Mayor Thomas
Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: None
b. Re-establish Willows Police Department in Civic Center – Hire Consultant Action: Authorized the City Manager to release a Request for Qualifications to hire a consulting firm to develop design recommendations and a cost estimate to re-establish the Willows Police Department in the Civic Center.
Moved/Seconded: Councilmember Hansen/Vice Mayor Thomas
Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: None
8. PUBLIC HEARING
Weed Abatement Declaration - Public Hearing For Protest Action: Held a Public Hearing and adopted Resolution 17-2026 confirming declarations of nuisances as amended and confirming the order for abatement.
Moved/Seconded: Councilmember Hansen/Councilmember Busby Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: None
3 9. COMMENTS AND REPORTS
a. Council Correspondence
Mayor Hutson received an invitation from the Glenn County Superior Court to the Civil Grand Jury Discharge and Empanelment Ceremony on June 30, 2026, at 3:00 pm. b. City Council Comments & Reports
Councilmembers reported on various community events and meetings attended.
Councilmember Pride requested a proposed timeline for the completion of updates to Title 18 of the Municipal Code.
Mayor Hutson requested that Community Development & Services Director Joe Bettencourt investigate the Cannabis Grant Program.
c. City Manager’s Report
City Manager Marti Brown reminded the public of the Special Joint Meeting of the Board of Supervisors, Orland City Council, and Willows City Council to be held on June 1, 2026, at 6:00 pm in Council Chambers to discuss the Ambulance Rate Study and invited the public to attend.
10. CLOSED SESSION – 8:21 PM
a. Public Employee Performance Evaluation (§ 54957)
Title: City Manager
Report Out: No reportable action was taken.
11. ADJOURNMENT – 9:19 PM
______________________________
Karleen Price, City Clerk
Agenda Item #6c
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Joe Bettencourt, Community Development & Services Director Marti Brown, City Manager
Subject: Solid Waste Management Parcel Fee
Recommendation:
Adopt Resolution XX-2026 (Attachment 1) extending service charges imposed on improved real property within the incorporated area of the City of Willows for the use of and/or ability to use the Glenn County Solid Waste System during Fiscal Year 2026-27.
Rationale for Recommendation:
State law requires adopting the fee structure annually.
Background:
Residential, commercial, and industrial properties in the City of Willows are charged an annual fee for the use of and/or ability to use the Glenn County Solid Waste System. The County of Glenn collects this fee for the operation and maintenance of the solid waste facility pursuant to its agreement with the City dated March 17, 1998.
For Fiscal Year 2026-27, the fee remains unchanged at $42.74 per applicable unit. The fee applies to improved real property containing one or more dwelling units or one or more commercial/industrial units. The charge is based on the number of qualifying units on the parcel, not necessarily a single charge per parcel.
At the April 23, 2026, Waste Management Regional Agency (WMRA) meeting, WMRA unanimously approved recommending that the Glenn County Board of Supervisors extend and adopt the current fee for Fiscal Year 2026-27. The Board of Supervisors approved extending and adopting the current fee at its May 26, 2026, meeting.
Discussion & Analysis:
Sections 5470-5473 of the California Health and Safety Code authorize the County to establish fees for the operation and maintenance of county waste disposal sites. Section 5471 also provides that, before
imposing this fee within an incorporated city, the Board of Supervisors must obtain the consent of the city’s legislative body.
Each year, the County Public Works Agency identifies the affected parcels and confirms changes with the County Assessor. The County Auditor then places the fee on the appropriate property tax bills, and the County Tax Collector collects the fee through the tax roll.
Fiscal Impact:
For Fiscal Year 2026-27, the fee remains $42.74 per dwelling unit or commercial/industrial unit, with no increase from the previous year. The fee is collected by the County through the property tax roll and is the responsibility of the property owner.
Attachments:
Attachment 1: Resolution XX-2026
Attachment 2: WMRA April 23, 2026, Minute Order
Attachment 1
City of Willows
Resolution XX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS CONSENTING TO THE
EXTENSION OF SERVICE CHARGES IMPOSED ON IMPROVED REAL PROPERTY WITHIN THE INCORPORATED AREA OF THE CITY OF WILLOWS FOR FISCAL YEAR 2026/2027 FOR THE USE
OF AND/OR ABILITY TO USE THE GLENN COUNTY SOLID WASTE SYSTEM WHEREAS, California Health and Safety Code Section 5471 authorizes the setting and collection of charges for services and facilities furnished by the County in connection with water, sewer, and/or sanitation; and
WHEREAS, California Health and Safety Code Section 5471 provides that revenues derived from the collection of such charges shall be used only for the acquisition, construction, reconstruction, maintenance, and operation of those water, sewer, and/or sanitation systems; and
WHEREAS, California Health and Safety Code Section 5473 provides for such fees to be collected on the tax roll; and
WHEREAS, the City of Willows does not operate a City solid waste disposal site and has historically participated in the Glenn County Solid Waste System pursuant to an agreement with the County of Glenn dated March 17, 1998; and
WHEREAS, the Glenn County Board of Supervisors has determined that it is in the best interest of the residents, businesses, and property owners in Glenn County to have the use of and/or ability to use the Glenn County Solid Waste System; and WHEREAS, the Willows City Council, as a member of the Glenn County Waste Management Agency, supports the operation of the Glenn County Solid Waste System; and WHEREAS, the Waste Management Regional Agency unanimously approved recommending that the Glenn County Board of Supervisors extend and adopt the current solid waste management fee for Fiscal Year 2026/2027; and
WHEREAS, the annual fee is imposed upon each dwelling unit and each commercial/industrial unit located on improved real property within the legal boundaries of Glenn County, including applicable improved real property within the incorporated area of the City of Willows.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Willows as follows:
1. The City Council hereby consents to the extension of the annual solid waste management service charge for Fiscal Year 2026/2027 within the incorporated area of the City of Willows.
2. The annual fee shall remain $42.74 per applicable dwelling unit and commercial/industrial unit located on improved real property for the purpose of using or having the ability to use the Glenn County Solid Waste System.
3. The fee shall be collected by the County through the property tax roll in accordance with applicable law.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council on this 9th day of June, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
__________________________________ ____________________________________ Evan Hutson, Mayor Karleen Price, City Clerk
Airports
Engineering
Flood Control
Roads & Bridges
Solid Waste
Surveyor
PUBLIC WORKS AGENCY
P.O. Box 1070 / 777 N. Colusa Street
Willows, CA 95988
Office (530) 934-6530 • Fax (530) 934-6533 • [email protected] • www.countyofglenn.net Minute Order
Waste Management Regional Agency
April 23, 2026 Regular Meeting
County of Glenn
6.2 Annual Solid Waste Parcel Fee
Matter: Annual Solid Waste Parcel Fee
Proceedings: Chair Carmon introduced the item. Talia Richardson presented Staff recommendation that Agency recommends to Board of Supervisors to extend the current Solid Waste Parcel Fee of $42.74. Further explaining the service charge is imposed on improved real property within the County of Glenn for the use and/or ability to use the Glenn County Solid Waste System.
Motion/Second: Member Arendt / Member Barr
Order: Approve recommendation to Board of Supervisors to extend and adopt the current Annual Solid Waste Parcel Fee of $42.74.
Vote: Unanimous
Attachment 2
Agenda Item #6d
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Ordinance Adding Chapter 3.12, Cannabis Business Tax, to the Willows Municipal Code Recommendation:
Introduce by title only and waive the first reading of the text of an ordinance entitled “AN ORDINANCE OF THE CITY OF WILLOWS, CALIFORNIA ADDING CHAPTER 3.12 (CANNABIS BUSINESS TAX) TO TITLE 3 OF
THE WILLOWS MUNICIPAL CODE ESTABLISHING A TAX ON CANNABIS BUSINESS ACTIVITIES WITHIN THE CITY,” subject to voter approval at the November 3, 2026, General Municipal Election, and schedule a public hearing for the second reading and adoption of the Ordinance at the June 23, 2026, City Council meeting.
Rationale for Recommendation:
The purpose of this Ordinance is to adopt a tax upon all cannabis businesses that operate in the City limits to increase revenues in the General Fund.
Background:
The City has a commercial cannabis retail program that allows for no more than two retailers within the City limits. No other cannabis business types are currently allowed. The City accepted two cannabis retailers, one of which, is already open and one that is currently completing tenant improvements and is anticipated to open in the near future. As a condition of their permit, each cannabis business is required to enter into a negotiated development agreement with the City, which includes a provision to provide a portion of revenue to the City as a Community Benefit Fee. The fees have been negotiated separately with each business, with one paying a rate of 2% and the other paying 5%.
Partly to address this inequity, the City has explored replacing these Community Benefit Fees with a voter approved Cannabis Business Tax. In December of 2025, the City engaged the services of HdL Companies to help explore the size of the local retail cannabis market, the number of cannabis retailers and tax rates in nearby jurisdictions, and the considerations for developing a commercial cannabis business tax. After a presentation of HdL’s findings at its March 10 meeting, the City Council directed staff to work with HdL to develop a draft Cannabis Business Tax ordinance to be placed on the November 2026 ballot for voter consideration and approval.
The Council directed that the draft ordinance include a maximum rate of 10%, though the Council would be able to set the initial or active rate as it sees fit following adoption by the voters, provided that it does not exceed the maximum rate. In discussion, Council indicated that the rate would likely be set at 5% initially, consistent with the higher of the two Community Benefit Fees. While the City has no plans to allow commercial cannabis business types other than retail, the Council directed that the tax ordinance should be drafted in a way to allow it to be applied to other cannabis business types, should they be allowed in the future. This would avoid returning to the voters should the City wish to expand its allowable cannabis business types. The ordinance also allows the City to set different rates for different business types, should it so choose. The draft ordinance before the Council incorporates all these policy directions.
Discussion & Analysis:
Should the voters approve the Cannabis Business Tax, Chapter 3.12 (Cannabis Business Tax) would be added to Title 3 of the Willows Municipal Code. The ordinance would apply to all persons engaged in business within the City as a cannabis business, whether operating from a fixed location in the City or coming into the City from an outside location to engage in such activities. This includes cannabis delivery services that may be located in other jurisdictions but make sales by delivery to addresses within the City of Willows. The tax would be applied to all sales by cannabis retailers, including cannabis, cannabis products, cannabis supplies and paraphernalia, branded merchandise, or any other products sold by the cannabis business.
The ordinance establishes a maximum tax rate of 10% but allows the City Council to set the initial or active rate by resolution after adoption and to adjust it at any time as the Council sees fit, provided that the rate may not exceed the maximum rate approved by the voters. It is anticipated that the Council may wish to set the initial rate at 5%. The Council maintains full discretion to increase or decrease the rate of the cannabis business tax; however, the Council may not repeal the tax or set any adjusted rate that exceeds the maximum rate of 10%.
Should the City choose to allow additional types of cannabis businesses in the future, the City may apply the tax at a rate established by resolution of the City Council for each business type not to exceed the maximum rate of ten percent (10%) of gross receipts.
All commercial cannabis businesses are required to register with the City. The term of an initially-issued retail/dispensary cannabis business registration shall be one year. The term of a renewed retail/dispensary cannabis business registration shall be two years. The renewal schedule may be adjusted at the City’s discretion to be consistent with the cannabis business regulatory license renewal under Willows Municipal Code Section 9.20.072
The cannabis business tax shall be paid to the Finance Director, in arrears, on a monthly, quarterly or other scheduled arrangement and basis. Taxes shall be deemed delinquent if not received by the Finance Director on or before the due date. A penalty equal to ten percent (10%) of the amount of the tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of one percent (1%) per month. The Finance Director may promulgate rules and/or establish alternative reporting and payment periods as he or she deems necessary to ensure effective collection of the Cannabis Business Tax. The ordinance allows the City Manager to waive any penalties if
evidence is provided in a timely manner by the business showing that the reasons for the delinquent payment were beyond their control and not due to negligence.
The Cannabis Business Tax is levied based upon the gross receipts of the business. It is not a sales and use tax, a tax upon income, or a tax upon real property and shall not be calculated or assessed as such.
The Cannabis Business Tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker. The Cannabis Business Tax is a general tax enacted solely for general, governmental purposes of the City and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the City's general fund and be available for any lawful City purpose.
Consistency with Council Priorities and Goals:
The proposed action is consistent with Priority #1: Financial Stability, Goal 2: Seek Cost Savings and Revenue Generation Opportunities.
Fiscal Impact:
Assuming a retail cannabis tax rate of 5%, it is estimated that the tax established by this ordinance may generate around $260,000 per year in General Fund revenue for the City.
Attachment:
Attachment 1: Draft Ordinance 770-2026 – Cannabis Business Tax
Attachment 1
Cannabis Business Tax Ordinance
EXHIBIT A
ORDINANCE NO. _____
AN ORDINANCE OF THE CITY OF WILLOWS, CALIFORNIA ADDING
CHAPTER 3.12 (CANNABIS BUSINESS TAX) TO TITLE 3 OF THE
WILLOWS MUNICIPAL CODE ESTABLISHING A TAX ON CANNABIS
BUSINESS ACTIVITIES WITHIN THE CITY
THE PEOPLE OF THE CITY OF WILLOWS DO ORDAIN AS FOLLOWS:
SECTION 1. CODE AMENDMENT. Chapter 3.12 is added to Title 3 of the Willows Municipal Code to read as follows:
CHAPTER 3.12
3.12.010 Title.
3.12.020 Authority and purpose.
3.12.030 Intent.
3.12.040 Definitions.
3.12.050 Tax imposed.
3.12.060 Registration, reporting, and remittance of tax.
3.12.070 Payments and communications – timely remittance.
3.12.080 Payment – when taxes deemed delinquent.
3.12.090 Notice not required by City.
3.12.100 Penalties and interest.
3.12.110 Refunds and credits.
3.12.120 Refund procedures.
3.12.130 Personal cultivation not taxed.
3.12.140 Administration of the tax.
3.12.150 Appeal procedures.
3.12.160 Enforcement – action to collect.
3.12.170 Apportionment.
3.12.180 Constitutionality and legality.
3.12.190 Audit and examination of premises and records.
3.12.200 Other licenses, permits, taxes or charges.
3.12.210 Payment of tax does not authorize unlawful business.
3.12.220 Deficiency determinations.
3.12.230 Failure to report – nonpayment, fraud.
3.12.240 Tax assessment – notice requirements.
3.12.250 Tax assessment – hearing, application, and determination.
3.12.260 Relief from taxes – disaster relief.
3.12.270 Conviction for violation – taxes not waived.
3.12.280 Violation deemed misdemeanor.
3.12.290 Severability.
3.12.300 Remedies cumulative.
3.12.310 Amendment or modification.
Cannabis Business Tax Ordinance
3.12.010 Title.
This ordinance shall be known as the Cannabis Business Tax Ordinance. This ordinance shall be applicable in the City of Willows, California which shall be referred to herein as “City.”
3.12.020 Authority and Purpose.
The purpose of this Ordinance is to adopt a tax, for revenue purposes, pursuant to Sections 37101 and 37100.5 of the California Government Code, upon cannabis businesses that engage in business in the City. The Cannabis Business Tax is levied based upon the gross receipts of the business. It is not a sales and use tax, a tax upon income, or a tax upon real property and shall not be calculated or assessed as such. The Cannabis Business Tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker. The Cannabis Business Tax is a general tax enacted solely for general, governmental purposes of the City and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the City's general fund and be available for any lawful City purpose.
3.12.030 Intent.
The intent of this Ordinance is to levy a tax on all cannabis businesses that operate in the City, regardless of whether such business would have been legal at the time this chapter was adopted. Nothing in this chapter shall be interpreted to authorize or permit any business activity that would not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken, nor shall this chapter be interpreted to obligate or compel the City to allow any such type of business activity.
3.12.040 Definitions.
The following words and phrases shall have the meanings set forth below when used in this chapter:
A. “Arm's length transaction" means a sale entered into in good faith and for valuable consideration that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to participate in the transaction.
B. “Business” shall include all activities engaged in or caused to be engaged in within the City, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his or her employer.
C. “Calendar year” means January 1 through December 31, of the same year.
D. “Cannabis” means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, whether growing or not; the seeds thereof; the resin, whether crude or
purified, extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or resin. “Cannabis” also means the separated resin, whether crude or purified, obtained from cannabis. “Cannabis” shall not include industrial hemp, unless otherwise specified or unless it meets the definition of a Cannabis Product under 3.12.040(F)
E. “Cannabis business” means any business activity involving cannabis, including but not limited to cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and wholesaling of cannabis, cannabis products or of ancillary products and accessories, whether or not carried on for gain or profit.
F. “Cannabis business tax” means the tax due pursuant to this chapter for engaging in a cannabis business in the City.
G. “Cannabis product” means a product containing cannabis or cannabis concentrate and includes, but is not limited to, edible, topical, and inhaled products, and any product intended for human or animal consumption that contains or purports to contain any variant or derivative of tetrahydrocannabinol, regardless of the nature or source of the cannabinoids. “Cannabis product” also means cannabis products as defined by Section 11018.1 of the California Health and Safety Code and is not limited to medicinal cannabis products.
H “Canopy” means all areas occupied by any portion of a cannabis plant whether contiguous or noncontiguous on any one site. When plants occupy multiple horizontal planes (as when plants are placed on shelving above other plants) each plane shall be counted as a separate canopy area.
I. “Commercial cannabis cultivation” means cultivation of cannabis undertaken in the course of conducting a cannabis business.
J. “Commercial cannabis permit” means a permit, license, certificate, or other approval issued by the City to a person to authorize that person to operate a cannabis business or engage in business as a cannabis business within the City.
K. “Cultivation” means any activity involving the planting, growing, harvesting, drying, curing, grading, or trimming of cannabis and includes, but is not limited to, the operation of a nursery.
L. “Employee” means each and every person engaged in the operation or conduct of any business, whether as owner, member of the owner's family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage, salary, commission, barter or any other form of compensation.
M. “Engaged in business as a cannabis business” means the commencing, conducting, operating, managing or carrying on of a cannabis business, whether done as owner, or by means Cannabis Business Tax Ordinance
Cannabis Business Tax Ordinance
of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the City or coming into the City from an outside location to engage in such activities. A person shall be deemed engaged in business within the City if:
1. Such person or person’s employee maintains a fixed place of business within the City for the benefit or partial benefit of such person;
2. Such person or person’s employee owns or leases real property within the City for business purposes;
3. Such person or person’s employee regularly maintains a stock of tangible personal property in the City for sale in the ordinary course of business;
4. Such person or person’s employee regularly conducts solicitation of business within the City;
5. Such person or person’s employee regularly conducts sales by delivery to addresses within the City; or
6. Such person or person’s employee performs work or renders services in the City.
The foregoing specified activities shall not be a limitation on the meaning of “engaged in business.”
N. “Evidence of doing business” means evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis business in the City.
O. “Finance Director” means the Finance Director of the City of Willows or his or her designee.
P. “Gross Receipts,” except as otherwise specifically provided, means, whether designated as a sales price, royalty, rent, membership fee, ATM service fee, delivery fee, slotting fee, any other fee, vaping room service charge, commission, dividend, or other designation, the total amount (including all receipts, cash, credits, services and property of any kind or nature) received or payable for sales of goods, wares or merchandise, or for the performance of any act or service of any nature for which a charge is made or credit allowed (whether such service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not), without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. In the event the business is involved in a “non-arm’s length transaction” the gross receipts will be subject to the fair market value using a methodology approved by the Finance Director. However, the following shall be excluded from Gross Receipts:
Cannabis Business Tax Ordinance
1. Cash discounts where allowed and taken on sales;
2. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
3. Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit allowances or return of refundable deposits previously included in gross receipts;
4. Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the taxpayer in the regular course of the taxpayer's business;
5. Cash value of sales, trades or transactions between departments or units of the same business located in the City of Willows and if authorized by the Finance Director in writing in accordance with Section 3.12.140 (B);
6. Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the period when they are recovered;
7. Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded;
8. Payments made by the tax-reporting cannabis business (Seller) to a cannabis business (Buyer) for the difference in the original acquisition price and subsequent renegotiated or finalized selling price of products or services sold to a specific end customer. This type of transaction is referred to as a “billback”. The tax-reporting cannabis business must provide supporting documentation to substantiate the transaction in order to be eligible for an exemption.
Q. “Lighting” means a source of light that is primarily used for promoting the biological process of plant growth. Lighting does not include sources of light that primarily exist for the safety or convenience of staff or visitors to the facility, such as emergency lighting, walkway lighting, or light admitted via small skylights, windows or ventilation openings.
R. “Medicinal cannabis” or “medicinal cannabis product” means cannabis or a cannabis product sold, or intended to be sold, for use pursuantto the Compassionate Use Act of 1996 (Proposition 215), found at Section 11362.5 of the Health and Safety Code, for a medicinal cannabis patient in California who possesses a physician’s recommendation and/or a cannabis card issued pursuant to Health and Safety Code Section 11362.71.
Cannabis Business Tax Ordinance
S. "Non-arm's length transaction" means a transaction that does not meet the definition of an "arm's length transaction." In other words, the transaction is not a sale that reflects fair market value in the open market. One example of a non-arm's length transaction would be when a cultivator sells cannabis goods to a cannabis distributor at a sales price that is lower than what the same cultivator would charge to other cannabis distributors, or which does not reflect the fair market value in the open market.
T. “Nursery” means a facility or part of a facility that is used only for producing clones, immature plants, seeds, and other agricultural products used specifically for the planting, propagation, and cultivation of cannabis.
U. “Person” means an individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit, whether organized as a nonprofit or for-profit entity, and includes the plural as well as the singular number.
V. “Processing” means a cultivation site that conducts only trimming, drying, curing, grading, packaging, or labeling of cannabis and non-manufactured cannabis products.
W. “Retailer” means a person or business as defined in Section 3.12.040 (V) who sells cannabis or cannabis products at their place of business or by delivery to an end user or customer for use or consumption rather than to another person or business for resale.
X. “Sale”, “sell” and “to sell” means and includes any sale, exchange, or barter either as a retailer or wholesaler by a person or business as defined by Section 3.12.040 (V). It shall also mean any transactionwhereby, for any consideration, title to cannabis or cannabis products are transferred from one person to another and includes thedeliveryofcannabis orcannabisproducts pursuant to an order placed for the purchase of the same, but does not include the return of cannabis or cannabis products to the licensee from whom the cannabis or cannabis product was purchased.
Y. “State” means the State of California.
Z. “State license,” “license,” or “registration” means a state license issued pursuant to California Business & Professions Code Section 26050, and all other applicable state laws, required for operating a cannabis business.
AA. “Testing Laboratory” means a cannabis business that (i) offers or performs tests of cannabis or cannabis products, (ii) offers no service other than such tests, (iii) sells no products, excepting only testing supplies and materials, (iv) is accredited by an accrediting body that is independent from all other persons involved in the cannabis industry in the state and (v) is registered with the Department of Cannabis Control or other state agency.
3.12.050 Tax Imposed.
Cannabis Business Tax Ordinance
A. Beginning January 1, 2027, there is imposed upon each person who is engaged in business as a cannabis business a cannabis business tax. Such tax is payable regardless of whether the person has been issued a commercial cannabis business license, permit, or other certificate to operate lawfully in the City or is operating unlawfully. The City’s acceptance of a cannabis business tax payment from a cannabis business operating illegally shall not constitute the City’s approval or consent to such illegal operations.
B. The City Council may, by resolution or ordinance, increase or decrease the rate of the cannabis business tax, including the initial rate of cannabis business tax.
Notwithstanding the foregoing, in no event shall the City Council repeal this tax or set any adjusted rate that exceeds the maximum rates calculated pursuant to this chapter.
C. The maximum rate of the cannabis business tax shall be calculated as follows:
1. For every person engaged in retail sales of cannabis or cannabis products, including as a retailer (dispensary) or non-storefront retailer (retail delivery business), the person shall be subject to the tax rate as established by resolution of the City Council not to exceed the maximum rate of ten percent (10%) of gross receipts.
2. Should the City choose to allow additional types of cannabis businesses in the future, the City may apply the tax at a rate established by resolution of the City Council for each business type not to exceed the maximum rate of ten percent (10%) of gross receipts.
D. Persons subject to the cannabis business tax shall register with the City and if applicable pay the registration fee pursuant to Section 3.12.060 and in accordance with Section 5.05.040.
3.12.060 Registration, reporting and remittance of tax.
A. Registration of Cannabis Business. All cannabis businesses shall be required to register as follows:
1. All persons engaging in business as a cannabis business, whether an existing, newly established or acquired business, shall register with the Finance Director within thirty (30) days of commencing operation and shall annually renew such registration within 30 days of the business registration anniversary date of each year thereafter. In registering, such persons shall furnish to the Finance Director a sworn statement, upon a form provided by the Finance Director, setting forth the following information:
i. The name of the business;
Cannabis Business Tax Ordinance
ii. The names and addresses of each owner;
iii. The exact nature or kind of business;
iv. The place where such business is to be carried on; and v. Any additional information which the Finance Director may require.
2. All persons engaging in retail sales of cannabis or cannabis products by delivery from locations outside of the City to addresses within the City shall apply for and retain a business license (business tax certificate) prior to conducting any such sales. To obtain a business license all such businesses shall do all of the following:
i. Complete a Business Tax Certificate Application and Cannabis Delivery Business Registration Form;
ii. Provide a copy of a valid DCC license and a valid license from a local agency authorizing the business to conduct cannabis operations as a retailer; and
iii. Submit completed forms and license/permit processing fees as established by the Finance Director.
B. A registration fee in accordance with the current and approved City fee schedule shall be presented with the sworn statement submitted under this chapter. This fee shall not be considered a tax and may be adjusted by resolution of the City Council.
1. The term of an initially-issued retail/dispensary cannabis business registration shall be one year.
2. The term of a renewed retail/dispensary cannabis business registration shall be two years, subject to any and all other permit renewal fees. The renewal schedule may be adjusted at the City’s discretion to be consistent with the cannabis business license renewal under Willows Municipal Code Section
9.20.072 (6).
C. The cannabis business tax imposed by this chapter shall be paid, in arrears, on a monthly basis. Each person owing a cannabis business tax shall on or before the last day of the month following the close of each month file with the Finance Director a statement (“tax statement”) of the tax owed for that calendar month and the basis for calculating that tax. The Finance Director may require that the tax statement be submitted on a form prescribed by the Finance Director. The tax for each calendar month shall be due and payable on the same date that the tax statement is due.
Cannabis Business Tax Ordinance
1. Alternately, the Finance Director may, in consultation with the City Manager, provide for the tax imposed by this chapter to instead be paid in arrears on a quarterly basis. In such case, the tax owed shall be paid on the last day of the month following the close of the preceding fiscal quarter under the same terms as provided in 3.12.060 (C) above.
D. Upon cessation of a cannabis business, tax statements and payments shall be immediately due for all calendar months up through the calendar month during which cessation occurred.
E. In the event that there is a change in ownership of any cannabis business:
a. The new owner is required to submit an updated registration form to the Finance Director;
b. The new owner is subject to an audit by the Finance Director; and c. Unless otherwise provided by law, it is the joint and several liability of both the seller and buyer to remit any taxes, interest, penalties, and fees due up until the date of sale; otherwise, enforcement action may be taken pursuant to Section 3.12.160 of this chapter against both the seller and/or buyer in an amount to be determined by the Finance Director.
F. The Finance Director may, at his or her discretion, establish alternative reporting and payment periods for any taxpayer as the Finance Director deems necessary to ensure effective collection of the cannabis business tax. The Finance Director may also require that a deposit, to be applied against the taxes for a calendar month, be made by a taxpayer at the beginning of that calendar month. In no event shall the deposit required by the Finance Director exceed the tax amount he or she projects will be owed by the taxpayer for the calendar month. The Finance Director may require that a taxpayer make payments via a cashier’s check, money order, wire transfer, or similar instrument.
3.12.070 Payments and communications – timely remittance.
Whenever any payment, statement, report, request or other communication is due, it must be received by the Finance Director on or before the final due date. A postmark will not be accepted as timely remittance. If the due date would fall on a Saturday, Sunday or a holiday observed by the City, the due date shall be the next regular business day on which the City is open to the public.
3.12.080 Payment - when taxes deemed delinquent.
Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not received by the Finance Director on or before the due date as specified in Sections 3.12.060 and 3.12.070.
Cannabis Business Tax Ordinance
3.12.090 Notice not required by the City.
The City may as a courtesy send a tax notice to the cannabis business which owes the City a cannabis business tax. However, the Finance Director is not required to send a delinquency or other notice or bill to any person subject to the provisions of this chapter. Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.
3.12.100 Penalties and interest.
A. Any person who fails or refuses to pay any cannabis business tax required to be paid pursuant to this chapter on or before the due date shall pay penalties and interest as follows:
1. A penalty equal to ten percent (10%) of the amount of the tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of one percent (1%) per month.
2. If the tax remains unpaid for a period exceeding one calendar month beyond the due date, an additional penalty equal to twenty-five percent (25%) of the amount of the tax, plus interest at the rate of one percent (1%) per month on the unpaid tax and on the unpaid penalties.
3. Interest shall be applied at the rate of one percent (1%) per month on the first day of the month for the full month and will continue to accrue monthly on the tax and penalty until the balance is paid in full.
B. Whenever a check or electronic payment is submitted in payment of a cannabis business tax and the payment is subsequently returned unpaid by the bank for any reason, the taxpayer will be liable for the tax amount due plus any fees, penalties and interest as provided for in this chapter, and any other amount allowed under state law.
C. The City Manager may waive the penalties imposed upon any person under this Section 3.12.100 in consultation with the Finance Director if:
1. The person requests a waiver of penalties by submitting a written request for waiver to the Finance Director no later than June 30 of the second fiscal year following the fiscal year in which the tax became delinquent; and
2. The person provides evidence satisfactory to the Finance Director that the failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect; and the person paid the delinquent taxes, penalties, accrued interest, and fees owed prior to applying to the Finance Director for a waiver.
D. The waiver provisions specified in Section 3.12.100 (C) shall not apply to interest accrued on the delinquent taxes and a waiver shall be granted only once during any twenty-four
Cannabis Business Tax Ordinance
month period. The Finance Director’s decision on a request for a waiver of penalties is final and conclusive and not subject to appeal under Section 3.12.150.
3.12.110 Refunds and credits.
A. No refund shall be made of any tax collected pursuant to this chapter, except as provided in Section 3.12.120.
B. No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution, or other termination of a business.
3.12.120 Refund procedures.
A. Whenever the amount of any cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the City under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund signed under the penalty of perjury is filed with the Finance Director within one (1) year of the date the tax was originally due or paid, whichever came first. A person may only file a claim for refund if the person paid the tax. No person shall be entitled to a refund unless the person can support the claim by written records sufficient to show entitlement thereto. The Finance Director's decision on a claim for refund is final and conclusive and not subject to appeal under Section 3.12.150.
B. The Finance Director, his or her designee which may include a third party or any other City officer charged with the administration of this chapter shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Finance Director to do so. The Finance Director may collect a fee adopted by resolution by the City Council to pay for the cost of examination and audit should the books and records be provided in a form insufficient to allow the Finance Director to make a determination on the claim for refund.
C. In the event that the cannabis business tax was erroneously paid in an amount in excess of the tax due, and the error is attributable to the City, the City shall refund the amount of tax erroneously paid; provided that (i) a claim for refund has been timely filed with the Finance Director; and (ii) the refund cannot exceed, under any circumstance, the amount of tax overpaid during the twelve months preceding the last month for which the claim states the tax was overpaid.
3.12.130 Personal Cultivation Not Taxed.
The provisions of this chapter shall not apply to personal cannabis cultivation or personal use of cannabis, to the extent those activities are authorized in the “Medicinal and Adult Use Cannabis Regulation and Safety Act,” as may be amended. This chapter shall not apply to personal use of cannabis that is specifically exempted from state licensing requirements, that meets the
Cannabis Business Tax Ordinance
definition of personal use or equivalent terminology under state law, and provided that the individual receives no compensation whatsoever related to that personal cultivation or use.
3.12.140 Administration of the tax.
A. It shall be the duty of the Finance Director to collect the taxes, penalties, fees, and perform the duties required by this chapter.
B. For purposes of administration and enforcement of this chapter generally, the Finance Director may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this chapter as he or she deems necessary to implement or clarify such provisions or aid in enforcement.
C. The Finance Director may take such administrative actions as needed to administer the cannabis business tax, including but not limited to:
1. Provide to all cannabis business taxpayers forms for the reporting of the tax;
2. Provide information to any taxpayer concerning the provisions of this chapter;
3. Receive and record all taxes remitted to the City as provided in this chapter;
4. Maintain records of taxpayer reports and taxes collected pursuant to this chapter;
5. Assess penalties and interest to taxpayers pursuant to this chapter;
6. Determine amounts owed under and enforce collection pursuant to this chapter.
3.12.150 Appeal procedures.
A taxpayer aggrieved by a decision of the Finance Director with respect to the amount of tax, interest, penalties, and fees, if any, due under this chapter may appeal only if a hearing was requested and attended pursuant to Section 3.12.250. An appeal may be made by filing a notice of appeal with the City Clerk within thirty (30) calendar days of the serving or mailing of the Finance Director’s decision of the amount due. Upon receipt of a timely notice of appeal, the City Clerk shall fix a time and place for hearing such appeal with the City Manager or his or her designee serving as the hearing officer. The City Clerk shall give at least ten (10) calendar days’ notice of the appeal hearing in writing to such taxpayer at the last known place of address. The hearing officer shall render a written decision that shall be served on the taxpayer at the last known place of address. The decision of the hearing officer shall be final and conclusive. Any amount found to be due by the hearing officer shall be immediately due and payable upon the service of the decision. If no notice of appeal is filed within the time prescribed in this Section, the Finance Director’s decision with respect to the amount of tax, interest, penalties, and fees due is final and conclusive.
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3.12.160 Enforcement - action to collect.
Any taxes, interest, penalties, and/or fees required to be paid under the provisions of this chapter shall be deemed a debt owed to the City. Any person owing money to the City under the provisions of this chapter shall be liable in an action brought in the name of the City for the recovery of such debt. The provisions of this chapter shall not be deemed a limitation upon the right of the City to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, interest, penalties, and/or fees imposed by this chapter or the failure to comply with any of the provisions of this chapter.
3.12.170 Apportionment.
If a person subject to the tax is operating both within and outside the City, it is the intent of the City to apply the cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on his or her tax return. The Finance Director may promulgate administrative procedures for apportionment as he or she finds useful or necessary.
3.12.180 Constitutionality and legality.
This tax is intended to be applied in a manner consistent with the United States and California Constitutions and state law. None of the tax provided for by this chapter shall be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution or state law. If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she may request that the Finance Director release him or her from the obligation to pay the impermissible portion of the tax.
3.12.190 Audit and examination of premises and records.
A. For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the City in support of his or her tax calculation, the Finance Director or his/her designees, which may include a third party, shall have the power to inspect any location where commercial cannabis activity occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, access to METRC data, and/or point-of-sale data, state and/or federal income tax returns, excise tax returns, space utilized for cannabis related activities, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the Finance Director, or his/her designees, which may include a third party, shall have the power to inspect any space utilized for cannabis business related activities, equipment or software, such as computers, software systems, platforms, and databases (including METRC), and/or point of sale systems, to include any keys or access codes for access to and use of the equipment and/or software, that may contain such records.
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B. It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of at least three (3) years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City, which records the Finance Director or his/her designee, which may include a third party, shall have the right to inspect at all reasonable times.
3.12.200 Other licenses, permits, taxes, fees or charges.
A. Nothing contained in this chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any commercial cannabis permit, City license, permit, or other certificate required by, under or by virtue of any provision of any other Chapter of this code or any other ordinance or resolution of the City, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required under any other Chapter of this code or any other ordinance or resolution of the City.
Any references made or contained in any other Chapter of this code to any licenses, permits, certificates, taxes, fees, or charges, or to any schedule of license, permit, certificate, or fees, shall be deemed to refer to the licenses, permits or certificates, and their respective taxes, fees or charges, or schedule of license fees, provided for in other Chapters of this code.
B. The Finance Director may revoke or refuse to renew the license required by this code for any business that is delinquent in the payment of any tax due pursuant to this chapter or that fails to make a deposit required by the Finance Director pursuant to Section 3.12.060.
C. A commercial cannabis permit issued under the Willows Municipal Code may be revoked, suspended or not renewed in the event that the business holding that permit has failed to (i) make a deposit required by the Finance Director pursuant to Section 3.12.060 or (ii) timely pay all taxes, interest and penalties owed by that business under this chapter.
3.12.210 Payment of tax does not authorize unlawful business.
A. The payment of a cannabis business tax required by this chapter, and its acceptance by the City, shall not entitle any person to carry on any cannabis business unless the person has complied with all of the requirements of this code and all other applicable state laws.
B. No tax paid under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any local or state law.
3.12.220 Deficiency determinations.
If the Finance Director is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or
Cannabis Business Tax Ordinance
her possession or that may come into his or her possession within three (3) years of the date the tax was originally due and payable. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a cannabis business, a deficiency determination may be made at any time within three (3) years thereafter as to any liability arising from engaging in such cannabis business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 3.12.240 and 3.12.250.
3.12.230 Failure to report—nonpayment, fraud.
A. Under any of the following circumstances, the Finance Director may make and give notice of an assessment of the amount of tax owed by a person under this chapter at any time:
1. If the person has not filed a complete statement required under the provisions of this chapter;
2. If the person has not paid the tax due under the provisions of this chapter;
3. If the person has not, after demand by the Finance Director, filed a corrected statement, or furnished to the Finance Director adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this chapter; or
4. If the Finance Director determines that the nonpayment of any cannabis business tax due under this chapter is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to penalties and interest otherwise payable under this chapter and any other penalties allowed by law.
B. The notice of assessment shall separately set forth the amount of any tax known by the Finance Director to be due or estimated by the Finance Director, after consideration of all information within the Finance Director's knowledge concerning the business and activities of the person assessed, to be due under each applicable provision of this chapter and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment. The notice shall state that the person has thirty (30) calendar days from the date of the notice to make a written request for an informal hearing before the Finance Director. The notice shall also state that if the person fails to timely request an informal hearing within the time allowed, the amount determined by the Finance Director is final and conclusive and is immediately due and payable.
3.12.240 Tax assessment - notice requirements.
The notice of assessment shall be served upon the person either by personal delivery, by overnight delivery by a nationally-recognized courier service, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the
Cannabis Business Tax Ordinance
location of the business or to such other address as he or she shall register with the Finance Director for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the Finance Director for such purpose, then to such person's last known address. For the purpose of Section 3.12.240, a service by overnight delivery shall be deemed to have occurred one (1) calendar day following deposit with a courier and service by mail shall be deemed to have occurred three (3) days following deposit in the United States mail.
3.12.250 Tax assessment - hearing, application and determination.
Within thirty (30) calendar days after the date of service of the notice of assessment the person may apply in writing to the Finance Director for an informal hearing on the assessment.
If application for an informal hearing is not made within the time herein prescribed, the tax assessed by the Finance Director shall become final and conclusive. Within thirty (30) calendar days of the receipt of any such application for an informal hearing, the Finance Director shall cause the matter to be set for an informal hearing before him or her, or his/her designee, no later than thirty (30) calendar days after the receipt of the application, unless a later date is agreed to by the Finance Director and the person requesting the informal hearing. Notice of such informal hearing shall be given by the Finance Director to the person requesting such informal hearing no later than five (5) calendar days prior to such informal hearing. A hearing under this section shall be informal and need not follow any formal rules of evidence. At such hearing said applicant may appear and offer evidence why the assessment as made by the Finance Director should not be confirmed and fixed as the tax due. After such hearing the Finance Director shall determine and reassess (if necessary) the proper amount of tax, interest, penalties, and fees to be charged and shall give written notice of the decision to the person in the manner prescribed in Section
3.12.240 for giving notice of assessment. No appeal of a notice of assessment may be made under Section 3.12.150 unless an informal hearing is timely requested and the person attends the hearing. If the person fails to appear at the informal hearing, the amount due determined by the Finance Director in the notice of assessment is final and conclusive.
3.12.260 Relief from taxes – disaster relief.
A. If a person is unable to comply with any tax requirement imposed under this chapter due to a disaster impacting its cannabis business, the person may notify the Finance Director of its inability to comply and request relief from the tax requirement. For purposes of this chapter, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity resulting in physical damage to real property, whether or not resulting from natural causes.
B. The person shall provide any information required by the Finance Director including, without limitation, why relief is requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time. The person agrees to grant the Finance Director or his/her designee access to the location where the cannabis business has been impacted due to a disaster.
C. The Finance Director, in his/her sole discretion, may provide relief from the cannabis business tax requirement for businesses whose operations have been impacted by a
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disaster if such tax relief does not exceed ten thousand ($10,000) dollars. Such temporary relief may be granted for a reasonable amount of time, in the Finance Director’s sole discretion, and the amount and duration of relief should be based upon how long it would reasonably take for the cannabis business to recover from the disaster. The Finance Director may require that the cannabis business follow certain conditions to receive temporary relief from the cannabis business tax requirement. The Finance Director's decision on a request for relief and the conditions that may be imposed for relief under this section are final and conclusive and not subject to appeal under Section 3.12.150.
3.12.270 Conviction for violation - taxes not waived.
The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.
3.12.280 Violation deemed misdemeanor.
Any person violating any of the provisions of this chaptershall be guilty of a misdemeanor.
3.12.290 Severability.
If any provision of this chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable, or otherwise void, that determination shall have no effect on any other provision of this chapter or the application of this chapter to any other person or circumstance and, to that end, the provisions hereof are severable.
3.12.300 Remedies cumulative.
All remedies and penalties prescribed by this chapter or which are available under any other provision of this code and any other provision of law or equity are cumulative. The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
3.12.310 Amendment or modification.
Except as set forth in Section 3.12.310, this chapter may be amended or modified but not repealed by the City Council without a vote of the people. However, as required by Article XIII C of the California Constitution, voter approval is required for any amendment that would expand, extend, or increase the rate of any tax levied pursuant to this chapter beyond the maximums set forth in this chapter. The people of the City of Willows affirm that the following actions shall not constitute an increase of the rate of a tax:
A. The restoration or adjustment of the rate of the tax to a rate that is no higher than that allowed by this chapter, in those circumstances where, among others, the City Council has
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previously acted to reduce the rate of the tax or is incrementally implementing an increase authorized by this chapter;
B. An action that interprets or clarifies (i) the methodology of applying or calculating the tax or (ii) any definition applicable to the tax, so long as the interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the provisions of this chapter; or
C. The collection of the tax imposed by this chapter even if the City had, for some period of time, failed to collect the tax.
SECTION 2. SEVERABILITY. If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance. The people of the City of Willows hereby declare that they would have passed this ordinance and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases be declared invalid.
SECTION 3. ENVIRONMENTAL COMPLIANCE. The City Council hereby finds and determines that this resolution is exempt from the California Environmental Quality Act, Public Resources Code Sections 21000 et seq. (“CEQA”) and 14 Cal. Code Re. Sections 15000 et seq. (“CEQA Guidelines”). The calling and noticing of an election for the submission of a ballot measure to voters is not a project within the meaning of CEQA Guidelines 15378. The tax submitted to the voters is a general tax that can be used for any governmental purpose; it is not a commitment to any particular action or actions.
As such, under CEQA Guidelines Section 15378 (b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue generated by the tax were used for a purpose that would have such an effect, the City of Willows would undertake the required CEQA review for that particular project. Therefore, pursuant to CEQA Guideline Section 15060 CEQA analysis is not required.
SECTION 4. EFFECTIVE DATE. Pursuant to the California Constitution, Article XIIIC(2)(b) and California Elections Code 9217, if a majority of the voters voting in the election on Measure “___” vote in favor of the adoption of such measure, this ordinance shall be deemed valid and binding and shall be considered adopted upon the date that the vote is declared by the City Council and shall go into effect ten (10) days after that date.
This Ordinance was approved and adopted by the People of the City of Willows at the City’s November 3, 2026 statewide election.
This Ordinance was approved by Declaration of the vote by the City Council of the City of Willows on ______________.
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____________________________________
Evan Hutson, Mayor
ATTEST:
____________________________
Karleen Price, City Clerk
Agenda Item #6e
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Nathan Monck, Fire Chief
Marti Brown, City Manager
Subject: Staffing and Adequate Fire and Emergency Response (SAFER) Grant Application Recommendation:
Adopt Resolution XX-2026, authorizing the City Manager, or her designee to submit an application for Staffing and Adequate Fire & Emergency Response (SAFER) Grant funding, using the services of JMCM Consulting, to fund the hiring of additional firefighters.
Rationale for Recommendation:
To leverage grant funding and increase daily staffing from one to three firefighters per day.
Additionally, the SAFER grant program requires, at the time of application, a preliminary commitment by the governing body to retain the positions at the end of the grant period. With future Council action, however, this preliminary finding and action may be reversed if unforeseen circumstances warrant it.
Background:
The SAFER Grant Program is administered by the Federal Emergency Management Agency (FEMA) and provides funding directly to fire departments to increase the number of trained frontline firefighters available to serve their communities. The program is intended to help fire departments improve staffing levels, enhance emergency response capabilities, and better meet community fire and emergency service needs.
The City of Willows Fire Department currently operates with limited staffing resources while responding to a broad range of emergency incidents, including structure fires, vegetation fires, vehicle accidents, rescue incidents, emergency medical calls, public assistance requests, and mutual aid assignments. Due to staffing limitations, the Department’s ability to consistently maintain adequate on-duty coverage, assemble effective response teams, and meet increasing service demands is constrained.
Applying for SAFER funding provides the City an opportunity to pursue federal assistance to improve Fire Department staffing capacity while minimizing the immediate financial impact to the General Fund. If awarded, SAFER funding would support the City’s efforts to increase frontline firefighter availability, improve emergency response reliability, enhance firefighter and public safety, and
strengthen the Department’s ability to provide timely fire and emergency services to the Willows community.
Staff recommend submitting a SAFER Grant application as part of the City’s broader strategy to pursue outside funding opportunities, improve public safety service delivery, and address long-term Fire Department staffing needs in a fiscally responsible manner.
In December of 2025, the City Council authorized the use of the consultant, JMCM Enterprises, to assist staff in the preparation and submittal of the SAFER package. The originally approved request was assuming that the FY 2025 SAFER grant would be administered similarly to past years, which did not require a local match. Unfortunately, the Program requirements have changed and a local match is now required.
Discussion & Analysis:
The FY 2025 SAFER Grant application period opened May 19, 2026, and closes June 22, 2026. The grant provides funding over a four-year period of performance. Under the FY 2025 program guidance, recipients are required to provide a local cost share of 25% in years one and two, 65% in year three, and assume 100% of personnel costs in year four. Staff anticipate that a substantial portion of the required local contribution could be offset through ambulance transport revenue generated by the additional staffing capacity.
If awarded and subsequently approved by the City Council, the proposed positions would be assigned to a transporting Advanced Life Support (ALS) ambulance operated by the City of Willows Fire Department. At least three of the positions hired would be paramedics which would help ensure that the Willows Fire Department is covered with advanced life support level personnel 24 hours a day, 365 days per year.
Staff recognize that these estimates are subject to change based upon final grant award amounts, negotiated compensation costs, and actual ambulance transport revenues.
The SAFER Grant presents an opportunity to evaluate the feasibility of an ALS ambulance transporting model using a portion of federal funding to offset startup personnel costs. This approach aligns with recommendations presented during the June 1, 2026, Glenn County EMS Assessment meeting regarding exploration of a Public Provider Ground Emergency Medical Transportation (PP-GEMT) reimbursement model.
Staff intend to monitor operational performance, transport volume, reimbursement trends, and financial impacts throughout the grant period. Prior to the conclusion of year two, staff will return to the City Council with a comprehensive evaluation and recommendation regarding the long-term sustainability of the program.
Consistency with Council Priorities and Goals:
This grant application is consistent with the City Council's goals of improving public safety, maintaining fiscal responsibility, and pursuing grant funding opportunities that reduce reliance on General Fund resources. The SAFER Grant would provide an opportunity to increase frontline staffing, improve Advanced Life Support coverage within the community, and evaluate the long-term viability of a transporting ambulance program before committing substantial local resources.
Fiscal Impact:
Approval of the project only authorizes submission of a SAFER Grant application and does not obligate the City to accept any future grant award funds.
If awarded, the estimated local share obligation is approximately:
• Year 1: $188,000
• Year 2: $188,000
• Year 3: $488,800
• Year 4: $752,240
Staff anticipate that ambulance transport revenue generated by the proposed staffing model would offset a substantial portion of these costs. However, actual revenues will depend on call volume, payer mix, collection rates, reimbursement levels, and operational performance.
Should the City be selected for funding, staff will return to the City Council with final award information, updated financial projections, and a recommendation regarding acceptance of the grant prior to executing any grant agreement or incurring any financial obligation.
Staff recognize that acceptance of a future SAFER Grant award will require a separate policy decision by the City Council based upon then-current financial conditions, projected ambulance revenues, and the long-term sustainability of the staffing model.
Attachment:
Attachment 1: Resolution XX-2026
Attachment 1
City of Willows
Resolution XX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS AUTHORIZING THE SUBMISSION OF
AN APPLICATION FOR STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) GRANT
FUNDING AND EXPRESSING THE CITY'S INTENT TO SUSTAIN FUNDED POSITIONS FOLLOWING THE
GRANT PERIOD
WHEREAS, the City of Willows Fire Department provides critical fire suppression, emergency medical, rescue, and public safety services to the residents and visitors of the City of Willows; and WHEREAS, the Staffing for Adequate Fire and Emergency Response (SAFER) Grant Program administered by the Federal Emergency Management Agency (FEMA) provides funding to assist fire departments in increasing frontline firefighter staffing levels and improving emergency response capabilities; and
WHEREAS, the City Council has identified the enhancement of public safety services and emergency response capabilities as a priority for the community; and WHEREAS, additional firefighter staffing, including paramedic-qualified personnel, will improve firefighter safety, emergency response effectiveness, and the availability of Advanced Life Support services within the City of Willows; and
WHEREAS, the City Council recognizes the long-term value of increasing staffing levels and improving emergency medical service delivery through a transporting Advanced Life Support ambulance program; and
WHEREAS, the City intends to evaluate the operational and financial performance of the SAFER-funded positions throughout the grant period, including the impact of ambulance transport revenues and other available funding sources.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Willows as follows:
1. Authorizes the City Manager, or her designee, to submit an application for Staffing for Adequate Fire and Emergency Response (SAFER) Grant funding
2. Affirms that increasing firefighter staffing levels is a priority of the City Council and is necessary to improve emergency response capabilities, firefighter safety, emergency medical service delivery, and public safety within the City of Willows.
3. Declares the City Council's intent to retain SAFER-funded firefighter positions beyond the conclusion of the grant period and incorporate those positions into the City's long-term staffing plan.
4. Commits to utilizing all reasonable and available funding mechanisms, including ambulance transport revenue, Public Provider Ground Emergency Medical Transportation (PP-GEMT) reimbursement opportunities, grants, service revenues, and future budget appropriations to support the continuation of SAFER-funded positions following the expiration of federal funding.
5. Finds that the continuation of SAFER-funded positions beyond the grant period is in the best interest of the City of Willows and will substantially enhance the City's ability to provide fire protection, emergency medical services, rescue services, and disaster response capabilities to the community.
6. Directs staff to develop and implement a long-term sustainability strategy designed to maintain the positions created through the SAFER Grant Program and to periodically report progress to the City Council.
7. Expresses the City Council's expectation that SAFER-funded positions will become permanent components of the City's emergency response system, subject to future appropriations and applicable law.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council on this 9th day of June, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
__________________________________ ____________________________________ Evan Hutson, Mayor Karleen Price, City Clerk
Agenda Item #6f
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Harris & Associates Contract Extension
Recommendation:
Authorize the City Manager to execute a 60-day contract extension with Harris & Associates from June 30, 2026, to August 29, 2026, to complete Title 18 (Zoning) Municipal Code Update.
Rationale for Recommendation:
The Joint City Council and Planning Commission meeting in April 2026 occurred later than originally anticipated, and an additional Joint City Council and Planning Commission meeting was subsequently added to the review timeline. As a result, the available time to complete the final draft of Title 18 (Zoning) before the June 30, 2026 project completion deadline was reduced by nearly two months.
Background:
On August 26, 2025, the City Council approved a proposal from Harris & Associates to complete a comprehensive update of Title 18 (Zoning) of the Willows Municipal Code. Following City Council approval, the City issued a Notice to Proceed to Harris & Associates on September 11, 2025, establishing a project completion date of June 30, 2026.
Discussion & Analysis:
While the project is currently progressing through the code development and review process, and a substantial portion of the work has been completed, additional time is needed to allow for further review and refinement of draft zoning code amendments, final revisions, and completion of the Planning Commission and City Council adoption process. Accordingly, staff recommend extending the project completion date by 60 days, from June 30, 2026, to August 29, 2026.
Over the course of the project, scheduling adjustments affected the timing of key review milestones.
Due to scheduling constraints, the April 2026 Joint City Council and Planning Commission meeting occurred approximately three weeks later than originally requested by Harris & Associates. In addition, a second Joint City Council and Planning Commission meeting was held on May 19, 2026, to provide further review and direction on the draft zoning code. This additional meeting was not anticipated in
the original project scope and schedule and reduced the time available to complete final revisions before the June 30, 2026, project completion deadline.
Approving the requested 60-day extension will provide sufficient flexibility to complete the remaining project tasks without unnecessarily compressing the review and adoption schedule. The extension modifies only the project completion date and does not change the approved scope of work and/or increase the authorized project budget.
Consistency with Council Priorities and Goals:
This item is consistent with City Council Priority #2 – Economic Development, Goal 3: Complete a code update to promote business opportunities. The Title 18 Municipal Code Update advances this goal by modernizing development regulations, improving the clarity and usability of the zoning ordinance, and supporting a business-friendly regulatory environment that facilitates investment and economic growth.
Fiscal Impact:
There is no fiscal impact associated with the proposed time only contract extension.
Agenda Item #6g
_____________________________________________________________________ Date:
To:
From:
Subject:
June 9, 2026
Honorable Mayor and Councilmembers
Marti Brown, City Manager
Prentice Long, PC: New Contract for the Municipal Code Update Project Recommendation:
Authorize the City Manager to execute a new contract with Prentice Long, PC through December 31, 2026, for completion of the City of Willows Municipal Code Update.
Rationale for Recommendation:
The previous agreement with Prentice Long, PC expired on December 31, 2024.
Background:
On July 1, 2023, the City entered into a Legal Services Agreement with Prentice Long, PC to provide legal services for a comprehensive update of the City of Willows Municipal Code. The agreement included review, drafting, editing, and updating municipal code provisions to improve organization, consistency, and compliance with current laws and regulations. The agreement was approved for a flat fee of $43,750.
On June 25, 2024, the City and Prentice Long, PC executed a First Amendment extending the agreement term through December 31, 2024.
Although significant progress has been made, portions of the Municipal Code Update remain incomplete. As work progressed, additional review, coordination, and refinement of proposed code amendments were required. Staff is requesting authorization to enter into a new agreement with Prentice Long, PC through December 31, 2026, to complete the remaining work associated with the Municipal Code Update.
Discussion & Analysis:
The Municipal Code Update is intended to modernize the City's regulations, improve clarity and consistency throughout the code, remove outdated provisions, and ensure compliance with current state and federal law. The project represents a significant effort to improve the City's regulatory framework and support efficient municipal operations.
Project delays resulted from the complexity of the code update process, the need for additional review and refinement of proposed amendments, and coordination with related code update efforts, including the Title 18 (Zoning) update. Additional time is necessary to complete the remaining revisions and finalize adoption of the updated Municipal Code.
Prentice Long, PC has extensive familiarity with the project and has completed the majority of the Municipal Code Update. Continuing with the same consultant will provide continuity, avoid duplication of effort, and facilitate efficient completion of the project.
Consistency with Council Priorities and Goals:
This item is consistent with City Council Priority #2 – Economic Development, Goal 3: Complete a code update to promote business opportunities.
Fiscal Impact:
There is no additional fiscal impact associated with the proposed agreement. The agreement is intended solely to provide sufficient time for completion of the remaining Municipal Code Update work and does not increase the previously approved project budget.
Agenda Item #6h
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Sponsorship of the Willows 4th of July Fireworks Show Event Recommendation:
Consider and approve a $1000 sponsorship of the 2026 Willows 4th of July Fireworks Show.
Rationale for Recommendation:
The annual Willows 4th of July Celebration and Fireworks Show is a longstanding community tradition that brings together residents and visitors to celebrate Independence Day. The event is organized and funded through the efforts of volunteers, local businesses, organizations, and community donations. A City contribution will help support this community event and assist in meeting the costs associated with the fireworks show.
Background:
The City received a donation request from the Willows 4th of July Committee seeking financial support for the 2026 Independence Day Fireworks Show (Attachment 1). The Committee noted that the annual event brings together families, friends, and neighbors from throughout Glenn County and relies on donations from local businesses, organizations, and individuals to fund the fireworks display and related activities. The Committee indicated that donations directly support the fireworks show and help continue this longstanding community tradition.
Discussion & Analysis:
The Committee is seeking sponsorships and community support to fund the 2026 fireworks display (Attachment 1). Sponsorship at the $1,000 level includes recognition on social media platforms, promotional materials, and featured sponsor recognition during the show.
The City's $1000 sponsorship would support this community-wide celebration that promotes civic pride, community engagement, and tourism. The sponsorship recognizes the significant community benefit provided by the event and helps ensure the continuation of a longstanding local tradition.
Consistency with Council Priorities and Goals:
This item is consistent with City Council Priority #4 – Community Engagement by supporting a community event that promotes civic participation, community pride, and quality of life for Willows residents.
Fiscal Impact:
Approval of the recommended action will result in an expenditure of $1,000 from the City's General Fund to sponsor the 2026 Willows 4th of July Fireworks Show.
Attachment:
Attachment 1: Donation Request from the Willows 4th of July Committee
Attachment 1
Agenda Item #6i
_____________________________________________________________________ Date: June 09, 2026
To: Honorable Mayor and City Councilmembers
From: Joei Harrison, Finance Director
Marti Brown, City Manager
Subject: FY 2025-26 Appropriations Limit
Recommendation:
Adopt Resolution XX-2026 establishing the FY 2025-26 Appropriations Limit for the City of Willows.
Rationale for Recommendation:
The City is required to establish its appropriations limit annually by Council resolution.
Background:
The appropriations limit imposed by Propositions 4 and 111 creates a restriction on the amount of revenue that can be appropriated in any fiscal year. The limit is based on the actual appropriations during the 1978-79 fiscal year and is increased each year using the growth in population and inflation. Not all revenues are restricted by the limit, only those that are designated as “proceeds of taxes” are included.
Discussion & Analysis:
The growth in population in Glenn County for Fiscal Year 2024-25 was 1.62%. The annual Per Capita Personal Income growth in the State of California applied to Fiscal Year 2025-26 is 6.44%.
Combining these factors yields a growth rate of 1.0162% (1.0644 x 1.0162), which is applied to the Gann Limit amount for FY 2024-25 to determine the FY 2025-26 limit.
The City’s appropriations limit for fiscal year 2025-26 is $15,411,889. With anticipated proceeds of taxes estimated at $6,433,998 for the year, the City is $8,977,891 below the limit.
Consistency with Council Priorities and Goals:
This agenda item is consistent with the overall Council Priority #1: Fiscal Stability.
Fiscal Impact:
There is no direct financial impact as the City is below the Appropriation Limit for FY 2025-26.
Attachment:
Attachment 1: XX-2026 Appropriations Resolution
Attachment 1
City of Willows
Resolution XX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS ESTABLISHING FY 2025-26 APPROPRIATION LIMIT
WHEREAS, Proposition 4, which was passed by the electorate, at a special election held on November 6, 1979, added Article XIII B to the Constitution to place various limitations on the fiscal powers of local government; and
WHEREAS, Proposition 111 amended Article XIII B requiring the city to choose adjustment factors annually; and
WHEREAS, the adjustment factors used to determine the FY 2025-26 appropriation limit are the California per capita income increase and city population growth.
NOW, THEREFORE, BE IT RESOLVED that the City of Willows’ FY 2025-26 Appropriation Limit is $15,411,889.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Willows this 9th day of June 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
_____________________________ _____________________________ Evan Hutson, Mayor Karleen Price, City Clerk
PUBLIC HEARING
City Of Willows
AB 2561
Annual Public Hearing
Status of Vacancies,
Recruitment & Retention
Strategies
Agenda Item #7a
Purpose of the Hearing
Comply with
Assembly Bill (AB)
2561 requirements
by holding an annual
public hearing prior
to adoption of the
budget to:
• Report on job vacancies and
hiring challenges
• Discuss recruitment and
retention efforts
• Review of policies and
practices affecting hiring &
retention
• Provide employee
organizations an opportunity
to participate
Employee Organization Participation
The City provided notice of this
Public hearing to recognized
Employee Organizations, UPEC Fire
and UPEC General. Since there are
currently no vacancies within either
bargaining unit, neither requested
to present or provide comments to
City Council.
Workforce Overview
Position Type Authorized Filled Vacant
Full-Time 19 18 1*
Part-Time 23 23 0
Total 42 41 1
Overall Vacancy Rate: 2.38%
*This was the Finance & HR Specialist for utility billing that has since been changed to a part-time Utility Biller position.
Workforce Overview
Staffing data includes all budgeted full-time
and part-time positions.
Seasonal and temporary positions, including
recreation employees, are reported
separately.
Temporary/Seasonal: 6
Employee Turnover FY 2025-26
Turnover Rate = 4.76%
• Resignations: 2
• Retirements: 0
• Terminations: 0
• Total Separations: 2
Internal Advancements: 1
Vacancies filled during FY 2025-26
Positions Successfully Filled
• City Librarian
• Mechanic
• Finance Director
• Children's Librarian
• Administrative Services Analyst
Result:
Reduced vacancies in key operational areas.
Position Reallocation
Finance & Human Resources Specialist (1)
• Position remained vacant FY 2025-26.
• Staffing needs were evaluated.
• Position eliminated from FY 2026-27
budget.
Organizational Change
• Funding reallocated to a new part-time
Utility Biller position for FY 2026-27.
Recruitment Efforts
Targeted job postings on Indeed.com and
other specialized job boards
Posting on Facebook, City Website, and
Glenn County Job Tips Bulletin
Collaboration with Glenn County
Community Action Department
Internship and job-training programs
Retention Strategies
COLA adjustments Employee
development &
training
Flexible work
schedules
Completed Labor
Negotiations
& New MOUs
Planned Employee
Wellness Policy for FY
2026-27
Recognition and
internal promotions
Recruitment & Hiring Barriers
Limited applicant
pools for specialized
roles
Competition with
larger cities for top
talent
Lengthy background
check and
onboarding process
Salary
competitiveness in
the current market
Policy & Procedure Review
Update
• Comprehensive update of Personnel Rules (underway).
Implement
• Implement Employee Wellness Policy (underway).
Review
• Continued review of recruitment and onboarding
practices.
Evaluate
• Evaluation of hiring timelines and procedures.
Next Steps
Complete
Personnel Rules
Update
Present Employee
Wellness Policy to
Council
Fully execute
new MOUs
Refine recruitment
and hiring
processes
Monitor vacancy
and turnover
trends
Report outcomes
during the FY 2026-
27 AB 2561 Public
Hearing
Public Input
Questions or comments
from the public are
welcome.
Contact: Karleen Price,
City Clerk/Assistant to the
City Manager
Written comments may
be made to
[email protected]
Thank You
Thank you for being part of the conversation!
Together, we can boost workforce engagement
and keep the City of Willows moving forward to
meet the community’s needs.
“The greatest asset of any organization is its
people."— Peter Drucker
DISCUSSION & ACTION
CALENDAR
Agenda Item #8a
_____________________________________________________________________ Date: June 09, 2026
To: Honorable Mayor and City Councilmembers
From: Joei Harrison, Finance Director
Subject: FY 2026-27 Budget Approval
Recommendation:
Receive the presentation, discuss, amend as needed, and approve Resolution XX-2026 adopting the FY 2026-27 Budget.
Rationale for Recommendation:
Section 2.10.160 of the City of Willows Municipal Code, Preparing and Submitting Proposed Budget and Salary Plan requires the City Manager to present an annual budget for Council consideration and approval.
Background:
On May 12, 2026, the City Council held the first presentation of the Preliminary Fiscal Year 2026-27 proposed city budget. The final budget presentation will be held on Tuesday, June 09, 2026, at which time the City Council may consider and adopt the attached draft Fiscal Year 2026-27 Operating Budget for all Funds (Attachment 1), as well as the budget resolution (Attachment 2). There are no proposed changes to the FY 2025-26 approved Salary Plan and, therefore, they have not been included in the staff report and presentation.
Discussion & Analysis:
Since the May 12, 2026, budget presentation and based on Council direction and staff recommendations, the following budget amendments are proposed for the FY 2026-27 Budget:
Increase City Council monthly stipend from $250 to $500 per month effective January 1, 2027 increasing the Council’s budget schedule, “Personnel Services” by $8,073 annually. Increase the Planning Commission stipend from $50 to $100 per month effective January 1, 2027 increasing the Planning budget schedule, “Personnel Services” by $1,613 annually.
Increase Information Technology Services by $8,000 for computer equipment and transfer remaining MOM’s historic software data to a static but accessible platform. Increase the Museum Department’s budget schedule, “Building Maintenance” by $4,500 for floor repairs.
Increase the Police budget schedule, “Contractual Services” by $125,000 for consulting fees to form the Mello-Roos Community Facilities District to re-establish the Willows Police Department.
Included with this staff report are the final proposed FY 2026-27 Budget and Schedules (Attachment 1), FY 2026-27 Budget Presentation (Attachment 2) and the Budget Resolution (Attachment 3).
Fiscal Impact:
Based on Council approval, adopting this budget will allow city management to expend City funds as identified in the recommended Fiscal Year 2026-27 budget and based on projected revenues and expenses.
Attachments:
Attachment 1: Proposed FY 2026-27 Budget
Attachment 2: FY 2026-27 Budget Presentation
Attachment 3: XX-2026 Budget Resolution
City of Willows
Fiscal Year 2026-27
Operating Budget
Attachment 1
CITY OF WILLOWS
Evan Hutson – Mayor
Richard Thomas – Vice-Mayor
Gary Hansen - Council Member
Lorri Pride – Council Member
Matt Busby – Council Member
Marti Brown – City Manager
Nathan Monck – Fire Chief
Joe Bettencourt - Community Development & Services Director Joei Harrison – Finance Director
Natisa Pfyl – Public Works Superintendent
Karleen Price – City Clerk
Willows Residents
Willows City Council
City Manager City Attorney
Community Finance Director
Development &
Services Director
City Clerk/
Assistant to the
City Manager
City Librarian Fire Chief
Finance/HR
Specialist
Fire Captain (2)
Fire Fighter (19)
(Part-Time)
Children’s
Librarian
Community
Development
Technician
Maintenance
Workers (4)
City of Willows
Organizational Chart
City Mechanic
Public Works
Superintendent
FY 2026-27 - Funded Positions and Contract
Services
• Full-Time Funded Positions: 19.0 FTE
• Part-Time Funded Positions
(Library, Fire, Utility Biller): 24.0 PTE
• Part-Time (Seasonal): 29
Contracts:
Building Inspector/
Code Enforcement
Officer
City Engineer
City Planner
Custodian
Finance Consultant
Human Resources
Information
Technology
Recreation Manager
Sheriff
Reporting Structure
Mid-Management
Non-Management
Part-Time Non-Management
Contractor/Contract Services
Executive Management
Department Head
Position & Reporting Structure
Fire Engineer (1)
Recreation
Positions (28)
(Part-Time
Seasonal)
Administrative
Analyst
Planning Commission Library Board of Trustees
Library Clerk (4)
(Part-Time)
Maintenance
Worker (1)
(Part-Time
Seasonal)
Utility Biller
(Part-Time)
(Vacant)
CITY OF WILLOWS
FISCAL YEAR 2026-27 BUDGET OVERVIEW
The following summary of the Fiscal Year 2026-27 Operating Budget includes a comparison to Fiscal Year 2025-26 estimated actual revenues and expenditures, along with a discussion of significant budgetary changes and recommendations.
On May 12, 2026, staff presented the Fiscal Year 2026-27 Preliminary Budget to the City Council, including updated estimates for the remainder of Fiscal Year 2025-26 and preliminary projections for Fiscal Year 2026-27. The preliminary budget process provided an opportunity to discuss current fiscal conditions, operational needs, funding constraints, and long-term financial considerations affecting the City. The Proposed Budget presented herein incorporates updates made since the preliminary budget presentation and includes budgetary information for all City funds.
Economic uncertainty continues to affect local government finances. Inflationary pressures continue to increase the cost of delivering public services, including employee benefits, health insurance, utilities, fuel, infrastructure maintenance, and contractual services. In addition, CalPERS retirement obligations, insurance costs, and other operating expenditures continue to place upward pressure on City budgets. As a result, City staff continues to closely monitor economic conditions, revenue trends, expenditure growth, and long-term financial projections to ensure the City remains fiscally sustainable while maintaining desired service levels.
Combined operating budget revenues for Fiscal Year 2026-27 are estimated at approximately $16.1 million, compared to approximately $12.4 million in Fiscal Year 2025-
26. The increase is primarily attributable to grant revenues, capital project funding, enterprise fund activity, and other revenues associated with planned infrastructure and operational projects. While overall revenues are increasing, growth in the City's core General Fund revenues remains modest as consumers continue to monitor discretionary spending and economic conditions remain uncertain.
Total budgeted expenditures for Fiscal Year 2026-27 are approximately $17 million, compared to approximately $14.7 million in Fiscal Year 2025-26. The increase is largely attributable to planned capital improvement projects, infrastructure investments, enterprise fund expenditures, and other one-time project-related costs budgeted throughout various City funds.
The total operating budget includes the use of accumulated fund balances, restricted reserves, grant funding, and other resources within various special revenue, capital, and enterprise funds. As such, annual expenditures may exceed annual revenues in certain funds without negatively impacting the City's overall financial condition, as those expenditures are supported by previously accumulated resources, fund-specific reserves, and restricted funding sources.
Citywide Revenues
Total estimated revenues for FY 2026-27 are projected to increase by approximately $82,000 compared to FY 2025-26 estimated actual revenues. While revenues continue to show modest
growth, current economic conditions, inflationary pressures, and changing consumer spending habits have resulted in slower revenue growth than experienced in prior years.
Fiscal Year 2026-27 Budgeted Operating Revenues
Total Revenue = $16,176,657
Citywide Expenditures
Anticipated expenditures for FY 2026-27 are approximately $17 million, a increase of approximately $1.5 million compared to the estimated $15.5 million in expenditures for FY 2025-26. The increase is largely attributable to the one-time grant-funded projects, capital improvements, and other special projects budgeted, including significant sewer infrastructure projects, and improvements to Sycamore Park.
The FY 2026-27 preliminary budget fully funds all authorized positions for the entirety of the fiscal year and does not assume vacancy savings. The budget also assumes the City will fill the part-time Utility Billing position during the first quarter of FY 2026-27. This approach provides a realistic estimate of anticipated personnel costs while ensuring adequate staffing levels to support ongoing operations and service delivery Fiscal Year 2026-27 Budgeted Operating Expenditures
Total Expenditures = $17,012,613
Taken as a whole, the FY 2026-27 preliminary budget anticipates expenditures exceeding annual revenues by approximately $900,000. However, this does not represent a General Fund deficit. Rather, the difference is primarily attributable to the planned use of accumulated fund balances, restricted reserves, one-time grant funding, and previously received financing proceeds designated for specific capital improvement projects and debt service obligations within various City funds.
The budget presented herein provides a comprehensive review of City operations and financial activities as accounted for within their respective funds, while establishing a financial plan for FY 2026-27 that is consistent with City Council priorities, operational needs, and long-term financial planning objectives.
A brief overview of the City's major operating, special revenue, capital, and enterprise funds is presented below.
General Fund
FY 2026-27 General Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 8,913,199 $ 8,022,437
FY 2026-27 Proposed Budget $ 7,865,446 $ 7,626,314
As indicated above, the FY 2026-27 Proposed General Fund Budget includes estimated revenues of approximately $7.86 million and expenditures of approximately $7.63 million, resulting in a projected operating surplus of approximately $239,132. Specific revenue and expenditure impacts to the City’s General Fund for FY 2025-26 are noted below.
FY 2026-27 budgeted General Fund revenues of $7,864,446 reflect an approximate decrease of $1 million compared to FY 2025-26 estimated actual revenues. The decrease is primarily attributable to the removal of one-time revenues received during FY 2025-26, including OES Strike Team deployment reimbursements, grant-related revenues, insurance proceeds, and other non-recurring funding sources that are not anticipated to continue in FY 2026-27.
Despite the overall decrease, the General Fund continues to be supported by several key ongoing revenue sources, including:
• Property Tax revenues, estimated at approximately $1,224,000, reflect modest growth consistently with current assessed valuation trends and State CPI limitations. • Measure I Transaction and Use Tax revenues, estimated at approximately $2,208,964. • Cost allocations and reimbursements from the Sewer Enterprise Fund for administrative, finance, legal, audit, information technology, and other general overhead costs absorbed by the General Fund, estimated at approximately $301,808.
• Reimbursement revenues associated with planning, engineering, and development-related activities, estimated at approximately $105,000.
The City's primary ongoing revenue sources continue to be heavily dependent upon economic conditions, consumer spending patterns, property values, and broader statewide economic activity.
FY 2026-27 budgeted expenditures of $7,626,314 reflect a decrease of approximately $396,123 compared to FY 2025-26 estimated actual expenditures of $8,022,437. The decrease is primarily attributable to the completion of several one-time projects, grant-funded activities, and non-recurring expenditures that occurred during FY 2025-26, including OES Strike Team deployment activities, Municipal Code update costs, property acquisition expenditures, one-time health insurance assessments, and other special projects.
While overall expenditures are decreasing, the FY 2026-27 budget continues to reflect increases in several ongoing operational areas, including:
• Negotiated salary and benefit adjustments in accordance with approved labor agreements and personnel policies.
• Increased police service contract costs with the Glenn County Sheriff's Office. • Rising employee health insurance, workers' compensation, and retirement-related costs.
• Ongoing information technology, cybersecurity, software licensing, and technology modernization expenditures.
• Police – Bond/Mello-Roos consulting onetime fee
• Increased Public Works operational costs associated with fleet maintenance, deferred maintenance activities, and infrastructure support.
• Election administration costs and City Clerk professional training and certification programs. • Continued funding for code enforcement, public safety, library services, parks maintenance, and community development activities.
The FY 2026-27 budget fully funds all authorized positions and does not assume vacancy savings, providing a conservative estimate of the resources necessary to maintain current service levels throughout the organization.
The updated multi-year forecast for the General Fund is presented below:
FY 2026-27 PRELIMINARY GENERAL FUND BUDGET FUND BALANCE Taking into account the revenue and expenditure assumptions discussed herein, including projected operating revenues, anticipated expenditure growth, capital needs, personnel costs, and other long-term financial considerations, the City's General Fund reserve levels are projected to change as illustrated in the graph below. The forecast incorporates current assumptions regarding revenue growth, expenditure increases, and known operational needs over the forecast period and is intended to provide a planning tool for evaluating the City's longterm financial sustainability.
Given the Preliminary General Fund Budget framework, General Fund reserves are anticipated to be approximately $2,402,515at the end of FY 2026-27.
ENTERPRISE FUNDS
The City currently has only one active Enterprise Fund – the Sewer Fund. The Enterprise Fund is treated as a “business-type” fund whereby all support for the enterprise activity is paid directly by those who benefit from the service – the rate payers. The proposed budget for the Sewer Fund is as follows.
Sewer Enterprise Fund
FY 2026-27 Sewer Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 2,788,621 $ 4,979,520
FY 2026-27 Proposed Budget $ 2,908,221 $ 3,006,892
FY 2026-27 Sewer Fund revenues are projected at approximately $2.91 million, an increase of approximately $120,000 compared to FY 2025-26 estimated actual revenues. The increase is primarily attributable to the programmed sewer rate adjustment incorporated into the City's ongoing Proposition 218 sewer rate study. The FY 2026-27 budget assumes the proposed rate adjustment becomes effective August 1, 2026. Sewer connection fees are not budgeted as a revenue source and are recognized only when development activity occurs and fees are actually collected.
FY 2026-27 Sewer Fund expenditures are budgeted at approximately $3.01 million, a decrease of approximately $1.97 million compared to FY 2025-26 estimated actual expenditures. The decrease is primarily attributable to the completion of several one-time capital improvement projects and infrastructure investments that occurred during FY 2025-26. Despite the overall reduction, the FY 2026- 27 budget continues to include significant capital expenditures necessary to maintain system reliability, regulatory compliance, and long-term operational sustainability, including:
Blower Building Improvement - $40,000
WWTP Safety Improvement - $30,000
Annual Sewer Replacement Project - $412,500
WWTP Upgrades - $125,000
Chlorine Contract Chamber Imprv - $120,000
Tertiary Filtration Structure Repairs - $50,000
Annual Vehicle Replacement - $165,000
WWTP SCADA and Admin Bldg Upgrade - $45,000
Tyler Technologies Utility Billing Module - $17,500.
The Sewer Fund budget also includes approximately $301,808 in overhead, administration, and Public Works support costs associated with sewer operations. Actual transfers will be limited to eligible and supportable costs incurred in providing services to the Sewer Fund.
SPECIAL REVENUE FUNDS - TRANSPORTATION
The City’s Transportation-related Special Revenue Funds include the Gas Tax, RMRA (SB-1) and RSTP funds. Revenues earned in these funds can only be used for applicable transportationrelated purposes. The proposed budgets for the Transportation Special Revenue Funds are as follows.
Gas Tax Funds
FY 2026-27 Gas Tax Funds Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 187,764 $ 428,350
FY 2026-27 Proposed Budget $ 184,526 $ 284,675
The Gas Tax Funds account for the receipt of gas tax revenues which may be used towards applicable transportation-related expenditures.
Capital projects are expected to include $166,675 allocated towards the Street Maintenance Program. This funding will be drawn from the carryover fund balance, which has been built up over multiple fiscal years.
It is anticipated that the Gas Tax Fund will have $245,759 in remaining fund balance at the end of the 2026-27 fiscal year.
RMRA / SB-1 Funds
FY 2026-27 RMRA / SB-1 Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 173,366 $ 265,210
FY 2026-27 Proposed Budget $ 167,000 $ 132,500
The RMRA SB-1 Fund accounts for the receipt of SB-1 revenues which may be used towards applicable transportation-related expenditures. Capital projects are expected to only include $132,500 allocated towards the Oak/Madrone Project will be drawn from the carryover fund balance, which has been built up over multiple fiscal years.
It is anticipated that the RMRA SB-1 Fund will have $226,823 in fund balance remaining at the end of the 2026-27 fiscal year.
RSTP Fund
FY 2026-27 RSTP Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 111,871 $ 111,871
FY 2026-27 Proposed Budget $ 70,000 $ 70,000
The RSTP Fund accounts for the receipt of regional transportation and grant-related funding periodically received through the County and/or State. These revenues may be used towards applicable transportation-related expenditures. For FY 2026-27, revenue estimate of $70,000 has been included to account for potential RSTP funding from the County.
Capital projects are expected to only include $70,000 allocated towards the Oak Street and Madrone Manor Road Rehabilitation Project.
It is anticipated that the RSTP Fund will have $0 in fund balance remaining at the end of the 2026-27 fiscal year.
SPECIAL REVENUE FUNDS - LIBRARY
The City’s Library-related Special Revenue Funds include the County Library, Literacy PassThrough, Zip Books, Northnet Training and CLSA Delivery funds. Revenues earned in these funds can only be used for applicable library-related purposes. The proposed budgets for the Library Special Revenue Funds are as follows.
County Library & Literacy Pass-Through Funds
FY 2026-27 County Library / Literacy Pass Through Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 126,600 $ 123,021
FY 2026-27 Proposed Budget $ 129,100 $ 129,000
Revenue sources in FY 2026-27 consist of the annual allocation of funding from Glenn County and the anticipated receipt of a Library Literacy Grant from the State of California. This funding covers a portion of the associated costs to operate the City of Willows Library.
The transfer out essentially covers costs related to the Willows Library, which are wholly accounted for in the General Fund.
It is anticipated that the County Library & Literacy Funds will have no fund balance remaining on June 30, 2027, as all funding received for the library goes to cover net operating costs borne by the City’s General Fund.
Zip Books Fund
FY 2026-27 Zip Books Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 7,517 $ 7,517
FY 2026-27 Proposed Budget $ 7,517 $ 7,517
Both revenues and expenditures anticipated for the Zip Books Fund are updated to the budget as funds are received (typically at mid-year). Both revenues and expenditures are anticipated at the same levels from year-to-year.
It is anticipated that the Zip Books Fund will have no fund balance remaining on June 30, 2027, as all anticipated funding received is appropriate for use.
Northnet Training Fund
FY 2026-27 Northnet Training Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 1,200 $ 1,000
FY 2026-27 Proposed Budget $ 1,000 $ 1,000
Both revenues and expenditures anticipated for the Northnet Training Fund are updated to the budget as funds are received (typically at mid-year).
It is anticipated that the Northnet Training Fund balance will be $2,024 on June 30, 2027.
CLSA Delivery Fund
FY 2026-27 CLSA Delivery Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 4,505 $ 10,000
FY 2026-27 Proposed Budget $ 5,000 $ 12,000
Revenues anticipated to be received in the CLSA Delivery Fund have been updated to account for E-Rate revenues anticipated to be received during FY 2026-27. Expenditures for broadband costs are at the level expected to be incurred in the prior year.
It is anticipated that the CLSA Delivery Fund will have approximately $25,922 in fund balance remaining on June 30, 2027.
SPECIAL REVENUE FUNDS – MISCELLANEOUS OPERATIONAL
The City’s Miscellaneous Operational Special Revenue Funds include Certified Access, Willows Lighting & Landscape Districts, Recreation Reimbursement, Recreation Cultural, Community Discretionary, Mall Maintenance and State Recycling Grant funds. These funds can only be used for fund-specific purposes and are discussed below.
Certified Access (ADA) Fund
FY 2026-27 Certified Access (ADA) Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 500 $ -
FY 2026-27 Proposed Budget $ 1,500 $ - Page 107 of 453
Revenues anticipated to be received in the Certified Access (ADA) fund have been updated to account for a portion of the business license fees received specific to ADA Access upgrades.
There are no expenditures anticipated for FY 2026-27. These funds may be used towards any eligible ADA purpose.
It is anticipated that the Certified Access (ADA) Fund will have approximately $16,767 in fund balance remaining on June 30, 2027.
Willows Lighting & Landscaping Fund
FY 2026-27 Willows Lighting & Landscaping Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 36,974 $ 87,205
FY 2026-27 Proposed Budget $ 36,971 $ 68,100
Revenues anticipated to be received in the Willows Lighting & Landscaping Fund during FY 2026-27 are approximately $1,065 more than those anticipated to be collected for FY 2025-26.
This increase in revenues can be attributed to funding needed from assessments to satisfy expenditure requirements outlined in the Engineers Reports prepared for the City’s three districts. District expenditures exceed FY 2025-26 expenses by approximately $47,296, which are consistent with the maintenance needs in all three districts as discussed in the annual Engineer’s Report.
It is anticipated that the Willows Lighting & Landscaping Fund will have approximately $1,780 in fund balance remaining on June 30, 2027, which may be used towards any applicable expenditure as discussed in the annual Engineer’s Report.
Community Discretionary Fund
FY 2026-27 Community Discretionary Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 25,704 $ 12,553
FY 2026-27 Proposed Budget $ 4,428 $ 750
The Community Discretionary Fund accounts for the receipt of defederalized CDBG loan repayment funds which may be used for any discretionary purpose. The City has historically used these funds for LAFCO, League of CA Cities dues, and memberships in economic development-related groups.
Community Discretionary Fund appropriations are anticipated to be $4,428, which accounts for expenditures for Property Tax special assessments on City-owned parcels and the annual payment to LAFCO. This year County waived LAFCO fee.
It is anticipated that $25,089 fund balance will remain in the Community Discretionary Fund at the end of FY 2026-27.
State Recycling Grant Fund
FY 2026-27 State Recycling Grant Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ - $ -
FY 2026-27 Proposed Budget $ - $ -
There are no revenues or expenditures recommended in the State Recycling Grant Fund. To the extent any grant funding is received, these funds may be used towards applicable recycling expenditures.
It is anticipated that the State Recycling Grant Fund will have approximately $8,969 in fund balance remaining on June 30, 2027, which may be used towards any recycling-related purpose (e.g., equipment purchase). This fund balance has been built over multiple years from unspent portions of prior State Recycling Grant allocations.
OES Strike Team
FY 2026-27 OES Strike Team Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ - $ -
FY 2026-27 Proposed Budget $ 500,000 $ 360,000
It is anticipated that the OES Strike Team Fund will have approximately $140,000 in apparatus fund remaining on June 30, 2027, which may be used towards any related purpose (e.g., equipment purchase).
SPECIAL REVENUE FUNDS – CDBG / HOUSING
The City’s CDBG / Housing Special Revenue Funds include the CDBG Housing and HOME Program Income funds. These funds receive grants and loan repayments related to CDBG and HOME programs. Loan repayments are typically noted as “Program Income”, which may be used towards new applicable loans consistent with program guidelines or in certain cases.
CDBG Housing Fund
FY 2026-27 CDBG Housing Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 25,704 $ 25,704
FY 2026-27 Proposed Budget $ 4,428 $ 4,428
Both revenues and expenditures are budgeted at $4,428 to account for the anticipated receipt of loan payments and subsequent transfer out to the Community Discretionary Fund, respectively.
As noted in the discussion for the Community Discretionary Fund, loan repayments have trended lower in recent years, causing the funding towards discretionary activities to drop.
It is anticipated that the CDBG Housing Fund will have no fund balance remaining at the end of the fiscal year as all amounts are defederalized.
CDBG Over-the-Counter Loan Fund
FY 2026-27 CDBG Over-the-Counter Loan Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 12,500 $ 10,000
FY 2026-27 Proposed Budget $ 12,500 $ 189,000
Revenues received in the CDBG Over-the-Counter Loan Fund are related to the complete payback of a loan provided to Rumiano Cheese Company for improvements. These funds may be used for future loans from this fund consistent with a Program Income Re-Use Plan.
Expenditures incurred in the CDBG Over-the-Counter Loan Fund are related to the ADA Door Upgrade at City Hall.
It is anticipated that the CDBG Over-the-Counter Loan Fund will have approximately $1,970,537 in fund balance as of June 30, 2027. These funds may be used to provide future loans.
SPECIAL REVENUE FUNDS – PROJECTS
The City’s Project Special Revenue Funds include the Basin Street, EDA Grant, SB-2 Grant and CDBG HOME Grant funds. These funds can typically only be used for project-specific purposes.
These funds are opened to account for project-specific activity during a defined time period. As project activity winds down and projects are completed, the fund is closed out.
Proposition 68 / Parks Grant Fund
FY 2026-27 Prop 68 / Parks Grant Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ - $ -
FY 2026-27 Proposed Budget $ 177,000 $ 349,283
The Proposition 68/Parks Grant Fund is a new fund that accounts for one-time grant-related revenues received to perform upgrades and updates to the City’s swimming pool and Sycamore Park. Funding sources for these projects include a contribution from Glenn County (CARES Act shared funding) for $200,000 and a Proposition 68 Parks grant in the amount of $177,000.
Clean California Local Grant Program
FY 2026-27 Clean California Grant Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 101,743 $ 169,017
FY 2026-27 Proposed Budget $ 3,699,000 $ 3,699,00
Clean California Local Grant Program is a new fund that accounts for one-time grant-related revenues received to perform upgrades and updates to the City’s swimming pool and Sycamore Park. The funding source for these projects is a Clean California Grant for $3,699,000.
Clean California Local Grant Program
FY 2026-27 Clean California Litter Grant Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 0 $ 0
FY 2026-27 Proposed Budget $ 137,000 $ 137,000
Clean California Litter Grant Program is a new fund that accounts for one-time grant-related revenues is proposed state initiative by the California Department of Transportation (Caltrans) to address litter and graffiti abatement while creating employment opportunities for underserved populations. The funding source for these projects is a Clean California Litter Grant for $137,000.
USDA RDBG Grant Fund
FY 2026-27 USDA RDBG Grant Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 44,762 $ 40,000
FY 2026-27 Proposed Budget $ 65,000 $ 65,000
The USDA RDBG Grant Fund accounts for project activity associated with RDBG grant eligible activity. Revenues and expenditures offset each other for FY 2026-27. It is anticipated that this fund will not have any fund balance at the end of FY 2026-27.
HOME Grant Fund
FY 2026-27 HOME Grant Fund Proposed Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ - $ 5,000
FY 2026-27 Proposed Budget $ - $ 5,000
The HOME Grant Fund accounts for project activity associated with the Sycamore Street Apartments project. Both revenues and expenditure have been updated to account for fiscal activity to date. Anticipated expenditures for FY 2026-27 include loan monitoring costs related to the Sycamore Street Apartments Loan. It is anticipated that this fund will continue to account for future loan payments as they are made.
SPECIAL REVENUE FUNDS – IMPACT FEES
The City’s Impact Fees Special Revenue Funds include Fire, Police, Storm Drainage, Streets, Parks, I-5 Interchange and Library Impact Fee funds. These funds may only be used for allowable expenditures consistent with parameters outlined in each fee’s originating resolution consistent with AB-1600.
Revenues and expenditures for most Impact Fee funds typically do not have any revenues or expenditures budgeted at the beginning of the fiscal year due to the unpredictable nature of when actual revenues are received and no projects being budgeted.
Anticipated fund balances as of June 30, 20276, for each of the Impact Fee Funds are as follows:
Fire Impact Fee: $ 3,149
Police Impact Fee: $ 67,241
Streets Development Impact Fee: $ 10,403
Parks Facilities Impact Fee: $ 22,516
I-5 Interchange Impact Fee: $ 4,393
Library Development Impact Fee: $114,205
City of Willows
Fiscal Year 2026-27 Proposed Budget
Capital Outlay / Projects Reconciliation
Fund Capital Outlay / Project Outlay Project
General Fund
Office Equipment $ 5,000
Fire Equipment 17,310
Tyler Licensing 35,000
Sewer Fund
Blower Building Improvements $ 40,000
WWTP Safety Impvmts 30,000
Annual Sewer Replct Project 412,500
WWTP Upgrades 125,000
Chlorine Contact Chamber Improv 120,000
Tertiary Filtration Structure Repairs 50,000
Annual Vehicle Replacement 165,000
WWTP SCADA and Admin Bldg Upgd 45,000
Tyler Technologies Billing Module 17,500
Gas Tax Fund
Streets Maintenance $ 166,675
RMRA / SB-1 Fund
Oak Street and Madrone Manor Road $ 132,500
RSTP Program Fund
Oak Street and Madrone Manor Road
Rehab
$ 40,000
Home Program Income
ADA Door Upgrade $ 179,000
Parks Grant Fund
Sycamore Park & Pool Project $ 3,699,000
CDBG 2025 Road Plans
Oak Street, Madrone Manor and Laurel $ 187,871
Parks Grant Prop 68
Sycamore Park $ 349,283
Storm Drain Impact Fee
Storm Drainage $ 159,000
Street Dev Impact Fee
Streets Project $ 195,313
Parks Facilities Impact Fee
Parks Facilities Project $ 300,000
Citywide Capital Outlay / Projects Totals: $ 57,310 $ 6,413,642 $ 6,470,952
Note: The information presented herein presents the fund in which the capital outlay / project is fully appropriated.
Several projects which have multiple funding sources accounted for as transfers in/out are listed in the fund in which they are wholly accounted for.
EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
June 30, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Plan / Outlay General Fund $ 2,163,383 $ 7,865,446 $ 7,626,313 $ 2,402,516 $ 239,133 $ 57,310 Enterprise Funds
318 / 321 - Sewer Enterprise $ 2,524,192 $ 2,908,221 $ 3,007,437 $ 2,424,977 $ (99,216) $ 1,005,000 Special Revenue Funds
TRANSPORTATION
316-317 / 372 Gas Tax $ 345,908 $ 184,526 $ 284,675 $ 245,759 $ (100,149) $ 166,675 306 / 311 - RMRA / SB-1 192,323 167,000 132,500 226,823 34,500 132,500 310 - RSTP Program - 70,000 70,000 - - 40,000
LIBRARY
338 / 359 - County Library / Literacy $ 74,844 $ 129,100 $ 129,000 $ 74,944 $ 100 $ - 341 - Zip Books 1,932 5,000 7,517 (585) (2,517) -
350 - Northnet Training 2,024 1,000 1,000 2,024 - -
352 - CLSA Delivery 32,922 5,000 12,000 25,922 (7,000) - MISC. OPERATIONAL
307 - Certified Access (ADA) $ 15,247 $ 1,500 $ - $ 16,747 $ 1,500 $ - 313/314/315 - Willows Lighting & Landscaping 32,906 36,974 68,100 1,780 (31,126) - 330 - Community Discretionary 21,411 4,428 750 25,089 3,678 - 331 - Mall Maintenance 22,971 - 22,971 - (22,971) -
366 - State Recycling Grant 8,969 - - 8,969 - -
450 - OES Strike Team - 500,000 360,000 140,000 140,000 -
CDBG / HOUSING
312 - CDBG Housing $ - $ 4,428 $ 4,428 $ - $ - $ -
326 - CDBG Over-the-Counter Loan 1,970,037 12,500 189,000 1,793,537 (176,500) 179,000 347 - HOME Program Income - - - - - -
City of Willows
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27
EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
June 30, 2026 REVENUES EXPENDITURES June 30, 2027 over Expenses Plan / Outlay City of Willows
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2026-27
PROJECT
320 - Clean California Grant $ (166,477) $ 3,699,000 $ 3,699,000 $ (166,477) $ - $ 3,699,000 322 - Clean California Litter Grant $ - $ 137,000 $ 137,000 $ - $ - $ - 332 - CDBG 2025 Road Plans and Specs - 187,871 187,871 - - 187,871 343 - SB-2 Grant 60,373 - - 60,373 - -
382 - Prop 68 Parks Grants 172,283 177,000 349,283 - (172,283) 349,283 398 - CDBG HOME Grant 6,275 - 5,000 1,275 (5,000) -
440 - USDA RDBG Grant - 65,000 65,000 - - -
IMPACT FEES
356 - Fire Impact Fee $ 2,999 $ 150 $ - $ 3,149 $ 150 $ - 358 - Police Impact Fee 65,991 1,250 - 67,241 1,250 -
360 - Storm Drainage Impact Fee 166,709 2,694 159,000 10,403 (156,306) 159,000 361 - Streets Development Impact Fee 198,491 1,215 195,313 4,393 (194,098) 195,313 362 - Parks Facilities Impact Fee 317,516 5,000 300,000 22,516 (295,000) 300,000 363 - I-5 Interchange Impact Fee 418,274 4,115 - 422,389 4,115 - 364 - Library Development Impact Fee 112,505 1,700 - 114,205 1,700 - Total Special Revenue Funds $ 4,076,433 $ 5,403,451 $ 6,379,408 $ 3,100,476 $ (975,957) $ 5,408,642 Total Citywide $ 8,764,008 $ 16,177,118 $ 17,013,158 $ 7,927,968 $ (836,040) $ 6,470,952
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue and Expenditure Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
REVENUES FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Taxes $ 4,048,956 $ 4,439,531 $ 6,433,998 $ 6,437,145
Franchises 469,869 318,359 317,000 318,585
Licenses 14,647 37,517 23,000 23,000
Permits 101,708 126,067 117,500 117,500
Fines & Forfietures 4,088 4,919 2,500 2,500
Interest & Rentals 88,257 102,141 77,000 77,000
Other Government Agencies 540,502 976,398 979,045 215,314 Service Charges 464,586 443,868 442,123 482,652
Other Revenues 76,950 121,963 413,062 106,750
Transfers-In 371,485 446,068 107,971 85,000
Total Revenues $ 6,181,048 $ 7,016,831 $ 8,913,199 $ 7,865,446
EXPENDITURES
10 - City Council $ 26,568 $ 31,401 $ 22,253 $ 30,221
20 - City Attorney 156,700 134,037 142,600 150,000
30 - City Manager 284,316 292,589 349,225 359,399
40 - Infromation Technology - - - 156,784
45 - Human Resources - - - 15,000
50 - Finance 365,439 364,870 389,118 390,574
60 - Planning 319,063 311,461 397,328 344,940
70 - General Office 351,355 526,869 976,689 661,302
80 - Civic Center 72,613 85,533 205,000 75,000
90 - Building 161,933 135,629 160,783 165,783
100 - Police 2,000,000 2,000,000 2,355,000 2,550,650
110 - Engineering 141,779 194,862 190,000 200,000
120 - Library 282,757 238,568 233,700 269,991
130 - Recreation 26,937 31,925 36,575 33,918
135 - Swimming Pool 36,951 27,848 44,568 63,024
138 - Parks & Public Works 534,688 449,215 487,498 521,997 140 - Parks Maintenance 45,811 45,037 49,700 61,000
145 - Mall Maintenance 11,417 12,440 12,500 12,500
146 - Museum Maintenance 154 6,278 5,500 11,000
150 - Fire 853,286 1,105,115 1,183,505 934,467
160 - Public Works / Streets 43,320 34,265 42,553 40,000 170 - Storm Drains: 1,440 - - -
00 - Non- Departmental 1,211,343 943,663 738,396 578,764 Total Expenditures $ 6,927,870 $ 6,971,605 $ 8,022,491 $ 7,626,313 Excess / (Deficit) of Revenues over
Expenditures $ (746,822) $ 45,226 $ 890,708 $ 239,133
Beginning Fund Balance $ 1,974,271 $ 1,227,449 $ 1,272,675 $ 2,163,383 Ending Fund Balance $ 1,227,449 $ 1,272,675 $ 2,163,383 $ 2,402,515 Less - Fund Balance Assigned for:
Appratus Replacement (Fund 302) 205,000 205,000 318,057 318,057 Unassigned Fund Balance $ 1,022,449 $ 1,067,675 $ 1,845,326 $ 2,084,458
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Description FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Property Taxes $ 1,169,255 $ 1,074,990 $ 1,200,000 $ 1,224,000 Property Tax in Lieu of Vehicle License Fee 777,351 823,524 839,994 856,794 Sales Taxes 1,427,722 1,412,101 1,400,004 1,421,367
Measure I Sales Tax - 387,900 2,275,000 2,208,964
Transient Occupancy Taxes 663,002 707,559 702,000 709,020 Real Property Transfer Tax 11,626 33,457 17,000 17,000
TOTAL TAXES 4,048,956 4,439,531 6,433,998 6,437,145
Franchise - Gas & Electric 77,495 83,849 85,000 85,425
Franchise - Water 221,217 66,484 66,000 66,330
Franchise - Cable TV 31,190 25,976 26,000 26,130
Franchise - Garbage 139,967 142,050 140,000 140,700
TOTAL FRANCHISES 469,869 318,359 317,000 318,585
Business Licenses 14,647 37,517 23,000 23,000
TOTAL LICENSES 14,647 37,517 23,000 23,000
Park Permits 6,098 1,405 1,500 1,500
Encroachment Permits 41,079 42,477 36,000 36,000
Building Permits 54,531 82,185 80,000 80,000
TOTAL PERMITS 101,708 126,067 117,500 117,500
Traffic Fines 2,646 676 1,000 1,000
Other Fines 1,442 4,243 1,500 1,500
TOTAL FINES & FORFIETURES 4,088 4,919 2,500 2,500
Building Rents and Leases 54,412 91,900 67,000 67,000
Interest Earnings 33,845 10,241 10,000 10,000
Gain / Loss on Sale of Securities - - - -
TOTAL INTEREST & RENTALS 88,257 102,141 77,000 77,000
Public Safety - Proposition 172 30,334 29,983 27,073 27,537 Supplemental Law Enforcement (SLESF) 99,970 280,852 160,000 160,000 Booking Fees - - - -
Grant Funding - Fire 398,360 198,566 250,000 -
Grant Funding - Public Works - - - -
Strike Team Reimbursements - Fire - 454,865 515,150 -
CalTrans Street Sweeping 3,936 (2,951) 17,045 18,000
COVID / ARPA Funding - - - -
MVLF Resdiual Payments 7,902 10,083 9,777 9,777
PG&E Wayfinding Grant - 5,000 - -
TOTAL FROM OTHER AGENCIES 540,502 976,398 979,045 215,314
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund Revenue Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Description FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Engineering Fees 16,718 3,935 - -
Plan Check Fees 97,566 104,532 105,000 105,000
Planning & Zoning Fees - 19,866 -
Fire Department Fees 123,129 65,123 40,000 35,000
Sewer Admin Fees 176,234 217,924 265,035 302,352
Weed Abatement 31,756 7,550 6,808 6,800
DIF Administration 94 161 - -
Dispensary Fees 3,780 12,000
Transaction Fees 4,588 6,452 4,500 4,500
Recreation Fees 12,880 18,325 17,000 17,000
Swimming Pool Fees 1,621 - - -
TOTAL SERVICE CHARGES 464,586 443,868 442,123 482,652
TOTAL OTHER REVENUES 76,950 121,963 413,062 106,750
TOTAL TRANSFERS IN 371,485 446,068 107,971 85,000
TOTAL GENERAL FUND $ 6,181,048 $ 7,016,831 $ 8,913,199 $ 7,865,446
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City Council - 10
Personnel Services 16,033 16,148 16,148 24,221
Services and Supplies 10,535 15,253 6,105 6,000
Capital Outlay - - - -
Total: 26,568 31,401 22,253 30,221
City Attorney - 20
Personnel Services - - - -
Services and Supplies 156,700 134,037 142,600 150,000
Capital Outlay - - - -
Total: 156,700 134,037 142,600 150,000
City Manager - 30
Personnel Services 267,905 225,554 316,910 330,599
Services and Supplies 16,411 67,035 32,315 28,800
Capital Outlay - - - -
Total: 284,316 292,589 349,225 359,399
Information Technology - 040
Personnel Services -
Services and Supplies 156,784
Capital Outlay -
Total: - - - 156,784
Human Resources - 045
Personnel Services - - - -
Services and Supplies - - - 15,000
Capital Outlay - - - -
Total: - - - 15,000
Finance - 50
Personnel Services 145,453 235,388 256,524 266,074
Services and Supplies 219,986 129,482 132,594 124,500
Capital Outlay - - - -
Total: 365,439 364,870 389,118 390,574
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Planning - 60
Personnel Services 132,228 169,019 199,978 209,090
Services and Supplies 186,835 142,442 197,350 135,850
Capital Outlay - - - -
Total: 319,063 311,461 397,328 344,940
Citywide / General Office - 70
Personnel Services 121,019 132,893 299,142 284,424
Services and Supplies 230,336 393,976 462,547 376,878
Capital Outlay - - 215,000 -
Total: 351,355 526,869 976,689 661,302
Civic Center - 80
Personnel Services - - - -
Services and Supplies 72,613 85,533 205,000 75,000
Capital Outlay - - - -
Total: 72,613 85,533 205,000 75,000
Building - 90
Personnel Services 73,233 78,212 72,033 77,033
Services and Supplies 88,700 57,417 88,750 88,750
Capital Outlay - - - -
Total: 161,933 135,629 160,783 165,783
Police - 100
Personnel Services - - - -
Services and Supplies 2,000,000 2,000,000 2,355,000 2,550,650 Capital Outlay - - - -
Total: 2,000,000 2,000,000 2,355,000 2,550,650
Engineering - 110
Personnel Services - - - -
Services and Supplies 141,779 194,862 190,000 200,000
Capital Outlay - - - -
Total: 141,779 194,862 190,000 200,000
Library - 120
Personnel Services 141,399 125,440 197,360 241,516
Services and Supplies 141,358 113,128 36,340 28,475
Capital Outlay - - - -
Total: 282,757 238,568 233,700 269,991
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Recreation - 130
Personnel Services 18,055 13,823 15,575 12,918
Services and Supplies 8,882 18,102 21,000 21,000
Capital Outlay - - - -
Total: 26,937 31,925 36,575 33,918
Swimming Pool - 135
Personnel Services 17,896 10,099 12,918 16,374
Services and Supplies 19,040 17,749 31,650 46,650
Capital Outlay 15 - - -
Total: 36,951 27,848 44,568 63,024
Parks & Public Works - 138
Personnel Services 466,875 403,669 394,886 426,597
Services and Supplies 67,813 45,546 92,612 95,400
Capital Outlay - - - -
Total: 534,688 449,215 487,498 521,997
Parks Maintenance - 140
Personnel Services - - - -
Services and Supplies 45,811 45,037 49,700 61,000
Capital Outlay - - - -
Total: 45,811 45,037 49,700 61,000
Mall Maintenance - 145
Personnel Services - - - -
Services and Supplies 11,417 12,440 12,500 12,500
Capital Outlay - - - -
Total: 11,417 12,440 12,500 12,500
Museum Maintenance - 146
Personnel Services - - - -
Services and Supplies 154 6,278 5,500 11,000
Capital Outlay - - - -
Total: 154 6,278 5,500 11,000
City of Willows
Fiscal Year 2026-27 Proposed Budget
General Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fire - 150
Personnel Services 524,941 786,241 887,565 613,467
Services and Supplies 328,345 318,874 295,940 321,000
Capital Outlay - - - -
Total: 853,286 1,105,115 1,183,505 934,467
Public Works / Streets - 160
Personnel Services - - - -
Services and Supplies 43,320 34,265 42,553 40,000
Capital Outlay - - - -
Total: 43,320 34,265 42,553 40,000
Storm Drains - 170
Personnel Services - - - -
Services and Supplies 1,440 - - -
Capital Outlay - - - -
Total: 1,440 - - -
Non-Departmental - 00
Personnel Services - - - -
Debt Service - Pension Obligation Bonds 704,252 581,881 504,079 521,454 Debt Service - Fire Truck Lease 65,162 3,909 - -
Debt Service - Gap Loan 174,912 174,912 87,456 -
Capital Outlay 267,017 177,769 135,142 57,310
Transfers Out - 5,192 11,719 -
Total: 1,211,343 943,663 738,396 578,764
Total Appropriations - General Fund $ 6,927,870 $ 6,971,605 $ 8,022,491 $ 7,626,313 Total Personnel Services: $ 1,925,037 $ 2,196,486 $ 2,669,039 $ 2,502,313 Total Services and Supplies: 3,791,475 3,831,456 4,400,056 4,545,237 Total Capital Outlay: 267,032 177,769 350,142 57,310
Debt Service Payments: 944,326 760,702 591,535 521,454
Total Transfers Out: - 5,192 11,719 -
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 10 - City Council - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries - PT 14,893 15,000 15,000 22,500
40007 - FICA / Medicare 1,140 1,148 1,148 1,721
Total Personnel Services: 16,033 16,148 16,148 24,221
Materials & Services
40300 - Travel & Meetings 4,602 1,355 1,000 1,000
40999 - Special Department 5,933 13,898 5,105 5,000
45000 - Telephone - -
Total Material & Services: 10,535 15,253 6,105 6,000
Capital Projects
Total Capital Projects: - - - -
Total City Council: 26,568 31,401 22,253 30,221
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 20 - City Attorney - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 - - - -
Total Personnel Services: - - - -
Materials & Services
41300 - Prof. Services 156,700 134,037 132,600 140,000
41300 - Prof. Services - Code - - 10,000 10,000
41300 - Prof. Services - Spcl Prj - - - -
Total Material & Services: 156,700 134,037 142,600 150,000 Capital Projects
Total Capital Projects: - - - -
Total City Attorney: 156,700 134,037 142,600 150,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 30 - City Manager - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT 212,237 182,158 242,278 249,279
40004 - CalPERS 15,625 13,763 18,623 18,386
40006 - Health Insurance 21,303 13,046 35,063 41,280
40007 - FICA 16,318 13,971 18,546 19,253
40015 - Auto Allowance 2,422 2,616 2,400 2,400
40020 - Life Insurance - - - -
Total Personnel Services: 267,905 225,554 316,910 330,599 Materials & Services
40300 - Travel & Meetings 7,155 4,248 5,000 5,000
40500 - Memberships & Dues 1,515 7,051 6,240 6,800
40999 - Special Department 1,470 15,883 13,575 2,500
41300 - Professional Services 4,767 34,564 7,500 9,500
41355 - Elections - 3,970 - 5,000
45000 - Telephone 1,504 1,319 - -
Total Material & Services: 16,411 67,035 32,315 28,800
Capital Projects
- - - -
Total Capital Projects: - - - -
Total City Manager: 284,316 292,589 349,225 359,399
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 40 - Information Technology - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 $ - - - -
Total Personnel Services: $ - - - -
Materials & Services
41300 - Prof. Services 156,784
Total Material & Services: $ - - - 156,784
Capital Projects
Total Capital Projects: $ - - - -
Total City Attorney: $ - - - 156,784
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 45 - Human Resources - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 $ - - - -
Total Personnel Services: $ - - - -
Materials & Services
41300 - Prof. Services 15,000
Total Material & Services: $ - - - 15,000
Capital Projects
Total Capital Projects: $ - - - -
Total City Attorney: $ - - - 15,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 50 - Finance - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT 112,416 174,056 188,680 202,836
40004 - CalPERS 8,472 13,611 14,288 14,369
40006 - Health Insurance 16,309 35,681 39,752 33,352
40007 - FICA 8,256 12,040 13,804 15,517
40020 - Life Insurance - -
Total Personnel Services: 145,453 235,388 256,524 266,074 Materials & Services
40100 - Postage 107 25 91 -
40300 - Travel & Meetings 5,301 5,099 6,500 4,000
40500 - Memberships & Dues 175 150 - 500
40999 - Special Department 2,230 188 3 -
41300 - Professional Services 117,585 59,140 60,000 60,000 44000 - Contractual Services 94,588 64,880 66,000 60,000 Total Material & Services: 219,986 129,482 132,594 124,500 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Finance: 365,439 364,870 389,118 390,574
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 60 - Planning - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT / PT 97,896 127,681 152,638 162,243 40004 - CalPERS 15,198 20,640 22,963 23,882
40006 - Health Insurance 12,053 10,995 11,646 10,554
40007 - FICA 7,081 9,703 12,731 12,412
Total Personnel Services: 132,228 169,019 199,978 209,090 Materials & Services
40100 - Postage 5,797 -
40300 - Travel & Meetings 195 60 1,000 1,000
40400 - Advertising 3,211 7,193 4,000 4,000
40999 - Special Department 122 249 850 850
41000 - Office Expense - 61 1,500 -
41300 - Professional Services 177,458 134,311 190,000 130,000 45000 - Telephone/Communications 52 568 - -
Total Material & Services: 186,835 142,442 197,350 135,850 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Planning: 319,063 311,461 397,328 344,940
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 70 - Citywide (General Office) - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - - - -
40004 - CalPERS - UAL Payment - 76,895 146,808 205,000
40006 - Health Insurance 6,685 10,953 115,000 15,000
40007 - FICA/ Medicare - -
40601 - Workers Compensation 114,334 45,045 36,000 63,024 40603 - Unemployment - - - -
40020 - Life Insurance - - 1,334 1,400
Total Personnel Services: 121,019 132,893 299,142 284,424 Materials & Services
40100 - Postage 1,841 2,305 2,000 2,000
40400 - Advertising 1,185 1,531 2,000 2,000
40602 - Insurance (Liab / Property) 99,410 201,881 240,000 228,497 40999 - Special Department 32,201 54,987 60,000 60,000
40999 - General Administration - - - -
41000 - Office Expense 4,259 8,350 45,000 49,881
41300 - Professional Services 76,842 114,393 85,000 10,000 41354 - Community Promotion 630 - - -
43100 - Equipment Maintenance 2,479 4,132 3,500 3,500
43300 - Building Maintenance 838 - 47 -
44000 - Contractual Services 1,750 - - -
45000 - Telephone/Communications 8,901 6,397 25,000 21,000 Total Material & Services: 230,336 393,976 462,547 376,878 Capital Projects
XXXXX - Purchase of Property - - 215,000
Total Capital Projects: - - 215,000 -
Total Citywide (Gen Office): 351,355 526,869 976,689 661,302
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 80 - Civic Center - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries PT - - - -
40007 - FICA/ Medicare - - - -
40601 - Workers Compensation - - - -
Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 4,280 2,629 3,000 3,000
43300 - Building Maintenance 30,846 18,303 20,000 20,000 44000 - Contractual Services - 18,580 130,000
45100 - PG&E 23,121 36,601 40,000 40,000
45101 - Water & Sewer Expense 14,366 9,420 12,000 12,000 Total Material & Services: 72,613 85,533 205,000 75,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Civic Center: 72,613 85,533 205,000 75,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 90 - Building - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 63,878 68,861 62,893 67,078
40004 - CalPERS 4,388 4,478 4,542 4,824
40006 - Health Insurance 425 - - -
40007 - FICA/ Medicare 4,542 4,873 4,598 5,131
40020 - Life Insurance - - - -
Total Personnel Services: 73,233 78,212 72,033 77,033
Materials & Services
40100 - Postage 7 - - -
40300 - Training & Travel 2,091 325 750 750
40400 - Advertising - - - -
40500 - Dues & Memberships 383 6,400 6,500 6,500
40999 - Special Department 146 1,028 - -
41000 - Materials and Supplies 387 592 1,500 1,500
41300 - Professional Services 85,686 49,072 80,000 80,000 Total Material & Services: 88,700 57,417 88,750 88,750
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Building: 161,933 135,629 160,783 165,783
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 100 - Police Services - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40006 - Health Insurance - - - -
40004 - CalPERS - -
Total Personnel Services: - - - -
Materials & Services
44000 - Contractual Services 2,000,000 2,000,000 2,355,000 2,550,650 Total Material & Services: 2,000,000 2,000,000 2,355,000 2,550,650 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Police Services: 2,000,000 2,000,000 2,355,000 2,550,650
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 110 - Engineering - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 - - - -
Total Personnel Services: - - - -
Materials & Services
41300 - Professional Services 141,779 194,862 190,000 200,000 Total Material & Services: 141,779 194,862 190,000 200,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Engineering: 141,779 194,862 190,000 200,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 120 - Library - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 62,839 53,056 117,448 157,049
40010 - Salaries - PT 49,188 48,420 43,635 37,638
40004 - CalPERS 4,543 3,701 9,306 12,416
40006 - Health Insurance 16,331 12,553 14,673 19,427
40007 - FICA/ Medicare 8,498 7,710 12,298 14,985
40020 - Life Insurance - - - -
Total Personnel Services: 141,399 125,440 197,360 241,516 Materials & Services
40100 - Postage - - 350 350
40300 - Training & Travel 120 - 575 575
40400 - Advertising - 219 915
40500 - Dues & Memberships - - 1,000 1,450
40602 - Insurance - - - -
40999 - Special Department - - 1,000 2,000
41000 - Office Expense 1,764 1,971 2,500 6,500
41002 - Print Material 18,687 3,621 20,000 10,000
43100 - Equipment Maintenance 3,165 739 1,500 1,500
44000 - Contractual Services 109,332 104,987 6,000 6,100 45000 - Telephone 1,137 1,591 2,500
45100 - Utilities - Electric 7,153 - - -
Total Material & Services: 141,358 113,128 36,340 28,475 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Library: 282,757 238,568 233,700 269,991
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 130 - Recreation - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - - - -
40010 - Salaries - PT 16,772 12,841 14,468 12,000
40004 - CalPERS - -
40006 - Health Insurance - -
40007 - FICA/ Medicare 1,283 982 1,107 918
40601 - Workers Compensation - - - -
40020 - Life Insurance - - - -
Total Personnel Services: 18,055 13,823 15,575 12,918
Materials & Services
40100 - Postage - - - -
40300 - Training & Travel - - - -
40500 - Dues & Memberships - - 3,500 3,500
40602 - Insurance - - - -
40999 - Special Department 4,504 2,475 1,500 1,500
41000 - Materials & Supplies 1,000 1,000
43100 - Equipment Maintenance - - - -
44000 - Contractual Services 4,326 15,000 15,000 15,000 45000 - Telephone 52 627 - -
Total Material & Services: 8,882 18,102 21,000 21,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Recreation: 26,937 31,925 36,575 33,918
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 135 - Swimming Pool - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries - PT 16,624 9,381 12,000 15,210
40007 - FICA/ Medicare 1,272 718 918 1,164
40601 - Workers Compensation - - - -
Total Personnel Services: 17,896 10,099 12,918 16,374
Materials & Services
40300 - Training & Travel - - - -
40400 - Advertising - - 150 150
40999 - Special Department 12,595 11,369 19,500 20,000
41000 - Materials and Supplies - - - 15,000
41004 - First Aid 48 - 1,000 1,000
41100 - Clothing - - - -
41300 - Professional Services - - - -
43100 - Equipment Maintenance 58 - 1,500 1,500
43300 - Building Maintenance - - - -
45000 - Telephone 784 356 500 -
45100 - PG&E 880 750 1,500 1,500
45101 - Water & Sewer Expense 4,675 5,274 7,500 7,500
Total Material & Services: 19,040 17,749 31,650 46,650
Capital Projects
61001 - Pool Upgrades 15 - - -
Total Capital Projects: 15 - - -
Total Swimming Pool: 36,951 27,848 44,568 63,024
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 138 - Parks & Public Works FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 327,876 310,881 287,397 312,208
40002 - Overtime 16,485 14,326 15,000 15,000
40010 - Salaries - PT 3,480 - 21,000 16,200
40004 - CalPERS 34,072 28,948 27,768 29,649
40006 - Health Insurance 106,637 73,651 65,110 72,269
40007 - FICA/ Medicare 25,788 24,160 23,611 26,271
40602 - Workers Compensation - - - -
40020 - Life Insurance - - - -
40900 - Street Worker Staff Alloc. (47,463) (48,297) (45,000) (45,000) Total Personnel Services: 466,875 403,669 394,886 426,597 Materials & Services
40300 - Training & Travel 2,781 528 3,600 1,500
40500 - Dues & Memberships 1,099 2,027 5,000 5,000
40999 - Special Department 1,099 1,847 2,000 2,000
41000 - Materials and Supplies 2,333 2,145 5,000 3,000
41005 - First Aid - - 500 500
41100 - Clothing 2,156 562 5,000 5,000
41150 - Tool Allowance - - 2,400 2,400
41200 - Fuel 16,399 14,783 15,500 15,500
41300 - Professional Services 11,959 6,229 10,000 12,000 41500 - Small Tools 2,367 600 2,000 2,500
41550 - Personal Safety Equipment 3,424 2,288 3,500 3,500 41600 - Garage Supplies 87 583 1,500 1,500
43000 - Vehicle Maintenance 8,986 3,376 10,000 15,000
43100 - Equipment Maintenance 13,556 5,924 17,500 20,000 43105 - Equipment Rental - 29 -
43300 - Building Maintenance 1,567 109 6,000 3,000
43350 - Tree Maintenance - 193 3,000 3,000
44000 - Contractual Services - - -
45101 - Water & Sewer Costs - 4,323 112
Total Material & Services: 67,813 45,546 92,612 95,400
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Parks & Public Works: 534,688 449,215 487,498 521,997
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 140 - Parks FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 11,337 5,632 5,700 15,000
41300 - Professional Services - 780 - -
43300 - Building Maintenance 1,324 1,936 1,500 3,500
44000 - Contract Services - - - -
45000 - Telephone 649 4,128 - -
45100 - PG&E 21,768 21,170 25,000 25,000
45101 - Water & Sewer 10,733 11,391 17,500 17,500
Total Material & Services: 45,811 45,037 49,700 61,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Parks: 45,811 45,037 49,700 61,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 145 - Mall Maintenance FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 61 353
45100 - PG&E 2,687 2,181 2,500 2,500
45101 - Water & Sewer 8,669 9,906 10,000 10,000
Total Material & Services: 11,417 12,440 12,500 12,500
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Mall Maintenance: 11,417 12,440 12,500 12,500
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 146 - Museum Maintenance FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
43300 - Building Maintenance 154 29 500 6,000
45101 - Water & Sewer - 6,249 5,000 5,000
Total Material & Services: 154 6,278 5,500 11,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Museum Maintenance: 154 6,278 5,500 11,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 150 - Fire FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 319,368 439,521 379,181 382,158
40002 - Overtime 31,345 150,507 264,508 25,000
40010 - Salaries - PT 9,125 12,178 32,500 20,000
40011 - Holiday Pay 4,024 - 7,973 8,172
40004 - CalPERS 43,911 47,530 57,041 61,595
40006 - Health Insurance 90,656 95,333 101,006 85,776
40007 - FICA/ Medicare 26,512 41,172 45,356 30,765
40012 - Call Back Pay - - - -
40020 - Life Insurance - - - -
Total Personnel Services: 524,941 786,241 887,565 613,467 Materials & Services
40100 - Postage - 511 - -
40300 - Travel & Training 10,055 12,466 15,000 22,000
40400 - Advertising 339 396 130
40500 - Dues & Memberships - - -
40602 - Insurance - - -
40999 - Special Department 16,070 23,889 22,500 16,500
41000 - Office Expense 3,915 3,470 5,000 2,500
41100 - Clothing 2,623 3,437 4,500 4,500
41200 - Fuel 12,773 16,413 14,000 18,000
41300 - Professional Services 501 - 2,150
41500 - Small Tools 4,862 4,358 7,500 7,500
43000 - Vehicle Maintenance 28,508 39,287 30,000 30,000 43100 - Equipment Maintenance 5,571 3,915 9,000 9,000
43300 - Building Maintenance 5,931 11,367 10,160 12,500 44000 - Contractual Services 192,950 146,428 130,000 90,000 45000 - Telephone/Communications 6,991 6,275 2,000 2,000 45100 - PG&E 34,221 42,754 40,000 35,000
4xxx-EMS Supplies 7,500
4xxx-Weed Abatement/Code Enforcement 60,000
45101 - Water & Sewer 3,035 3,908 4,000 4,000
Total Material & Services: 328,345 318,874 295,940 321,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Fire: 853,286 1,105,115 1,183,505 934,467
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 160 - Public Works - Streets - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 465 221 53
41300 - Professional Services 8,665 1,140 -
43000 - Vehicle Mantenance - 8,366 -
43105 - Equipment Rental 2,500
43300 - Building Maintenance - - -
45000 - Telephone 5,048 1,200 -
45100 - PG&E 16,868 15,780 20,000 20,000
45101 - Water & Sewer 3,350 - - -
60000 - Street Maintenance 6,504 6,436 10,000 10,000
60001 - Alley Maintenance 2,420 1,122 10,000 10,000
Total Material & Services: 43,320 34,265 42,553 40,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Public Works / Streets: 43,320 34,265 42,553 40,000
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 170 - Storm Drains - FY 2024-25
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40602 - Insurance - - - -
40999 - Special Department - - - -
41300 - Professional Services - - - -
43100 - Equipment Maintenance 151 - - -
45100 - PG&E 1,289 - - -
Total Material & Services: 1,440 - - -
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Storm Drains: 1,440 - - -
City of Willows
Departmental Expenditure Budget - Proposed Budget
Department 00 - Non-Departmental / Capital - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40004 - CalPERS UAAL - Miscellaneous - - - -
40004 - CalPERS UAAL - Safety - - - -
Total Personnel Services: - - - -
Materials & Services
48000/01 - Debt Service - CalPERS Bonds 704,252 581,881 504,079 521,454 XXXX - Debt Service - Gap Loan 174,912 174,912 87,456
XXXX - Debt Service - Fire Truck 65,162 3,909 -
49000 - Transfers Out - 5,192 11,719
Total Material & Services: 944,326 765,894 603,254 521,454 Capital Projects
43300 - HVAC Air Ducts Cleaning 48,230 - - -
51000 - Public Works Equipment - - 37,911
51100 - Computer / Office Equipment 693 - - 5,000
51200 - Fire Equipment - 105,971 21,100 17,310
51200 - Fire Truck
60020 - Infrastructure 149,993 470 46,000
66021 - Upgrade Computer Eqpt 68,101 71,328 30,131 35,000 Total Capital Projects: 267,017 177,769 135,142 57,310
Total Non-Departmental: 1,211,343 943,663 738,396 578,764
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Sewer Fees 1,834,713 2,605,366 2,600,000 2,900,000
Sewer Developer Impacts Fees 40,419 7,430 71 71
Sewer Connection Fees 5,000 9,211 - 8,000
Interest Income 189,880 194,951 100,000 150
Restricted Capital Proceeds (net) - - - -
Miscellaenous Income 68 - 33,550 -
Total: 2,070,080 2,816,958 2,733,621 2,908,221
Expenditures:
Salaries & Benefits - - 39,842 -
Operations & Maintenance 491,904 593,339 476,034 465,666 Contract Operation - Plant Facility 789,221 640,170 700,000 700,000 Debt Service Costs 513,710 551,904 581,944 534,419
General Fund Overhead Costs 178,232 217,924 265,035 302,352 Capital Outlay 230,235 410,415 3,141,667 1,005,000
Total: 2,203,302 2,413,752 5,204,522 3,007,437
Excess (deficit) of revenues over expenditures (133,222) 403,206 (2,470,901) (99,216) Beginning Fund Balance / Working Capital 4,725,109 4,591,887 4,995,093 2,524,192 Less - Working Capital Reserved for:
Future Capital 3,419,484 3,160,840 127,498 127,498
Debt Service Reserve 543,606 543,606 543,606 543,606
Ending Fund Balance / Working Capital 628,797 1,290,647 1,853,088 1,753,873
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Sycamore Street Lift Station 230,235 410,415 189,750
Pacific Avenue Lift Station - - 178,250
Lassen Street Lift Station - - 201,250
Road 57 Sewer Lift Station - - 103,500
Cherry St Lift Station - - 139,165
Blower Building Improvements - - - 40,000
WWTP - Safety Improvements - - 72,502 30,000
Annual Sewer Replacement Project - - 2,057,250 412,500
WWTP - Upgrades - - - 125,000
Chlorine Contact Chamber Improvements 120,000
Tertiary Filtration Structure Repairs - - - 50,000
Annual Vehicle Replacement 165,000
Tyler Utility Billing - - 17,500
WWTP SCADA and Admin Bldg Upgrade - - 200,000 45,000
Total: 230,235 410,415 3,141,667 1,005,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Sewer Maintenance & Construction Funds (Funds 318 / 321)
City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Proposed Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - - - -
40002 - Overtime - - - -
40010 - Salaries - PT - - - -
40004 - CalPERS - UAL - - 13,307 -
40006 - Health Insurance - - 26,535 -
40007 - FICA/ Medicare - - -
40020 - Life Insurance - - - -
40900 - Overhead - General Fund 178,232 217,924 265,035 302,352 Total Personnel Services: 178,232 217,924 304,877 302,352 Operations & Maintenance
40500 - Dues & Memberships - 3,350
40601 - Workers Compensation - - 11,205 21,008
40602 - Insurance - 72,182 79,507 76,166
40999 - Special Department 159,687 149,663 5,000 5,000
41000 - Materials and Supplies - - 750 10,000
41100 - Clothing 6,585 7,726 7,500 7,500
41200 - Fuel 11,103 9,855 12,000 12,000
41300 - Professional Services 23,496 10,743 70,000 25,000 41340 - Discharge Permit 14,910 15,277 15,277 19,000
City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Proposed Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 41500 - Small Tools - - - -
43000 - Vehicle Maintenance 3,833 181 2,000 2,000
43100 - Equipment Maintenance 3,679 335 5,000 5,000
43300 - Building Maintenance 1,500 - - -
45100 - PG&E 263,537 319,929 275,000 300,000
45101 - Water & Sewer 3,574 4,098 4,000 4,000
Total Operations & Maintenance: 491,904 593,339 476,034 465,666 Contract Operations - Plant Facility
44000 - Contractual Services 789,221 640,170 700,000 700,000 Total Contract Operations: 789,221 640,170 700,000 700,000 Debt Service
48000/48001 - Principal / Int. on Debt 513,710 551,904 581,944 534,419 Total Contract Operations: 513,710 551,904 581,944 534,419
City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Proposed Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Capital Projects
61002 - Sycamore Street Lift Station 230,235 410,415 189,750 611XX - Pacific Avenue Lift Station - - 178,250
611XX - Lassen St Sewer Rehab - - 201,250
611XX - Road 57 Sewer Lift Station - - 103,500
611XX - Cherry Street Lift Station - - 139,165
611XX - Blower Building Improvements - - - 40,000
611XX - WWTP Safety Impvmts - - 72,502 30,000
611XX - Annual Sewer Replct Project - - 2,057,250 412,500 611XX - WWTP Upgrades - - - 125,000
611XX - Chlorine Contact Chamber Improvements 120,000
611XX - Tertiary Filtration Structure Repairs - - - 50,000 611XX - Annual Vehicle Replacement 165,000
66021 - Tyler Utility Billing - - 17,500
611XX - WWTP SCADA and Admin Bldg Upgrade - - 200,000 45,000 Total Capital Projects: 230,235 410,415 3,141,667 1,005,000 Total Sewer Enterprise: 2,203,302 2,413,752 5,204,522 3,007,437
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fund 372 - CA Gax Tax Section 2103 58,200 61,094 62,052 61,264 Fund 314 - CA Gax Tax Section 2105 38,813 39,731 41,604 40,992 Fund 315 - CA Gax Tax Section 2106 22,885 24,029 24,504 23,367 Fund 316 - CA Gax Tax Section 2107 52,537 52,707 55,604 55,902 Fund 317 - CA Gax Tax Section 2107.5 2,000 2,000 2,000 2,000 Interest Income 4,407 6,284 2,000 1,000
Total: 178,842 185,845 187,764 184,526
Expenditures:
Streets Worker Staff Allocations 45,000 45,000 45,000 45,000 Streets - Professional Services 368 - -
Streets Maintenance 97,710 - 10,000 10,000
Utilities - Street Lighting 50,068 50,731 60,000 63,000 Capital Projects 8,052 71,237 - 166,675
Transfers Out - - -
Total: 201,198 166,968 115,000 284,675
Excess (deficit) of revenues over expenditures (22,356) 18,877 72,764 (100,149) Beginning Fund Balance (All Funds) 276,623 254,267 273,144 345,908 Ending Fund Balance (All Funds) 254,267 273,144 345,908 245,759
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Oak / Madrone Project 59 - - 166,675
Green Street Project - - - -
Pacific Avenue Project 7,993 - - -
Lassen Street Project - - - -
RSTP Project - Streets - 71,237 - -
Total: 8,052 71,237 - 166,675
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Gas Tax Funds (Funds 372/314X/315X/316/317 )
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fund 306 - Trans. Cong. Relief Loan Payback - - - -
Fund 311 - RMRA SB-1 Funding 165,107 174,514 171,366 165,000 Interest Income 7,774 2,133 2,000 2,000
Total: 172,881 176,647 173,366 167,000
Expenditures:
Streets Worker Staff Allocations - - - -
Streets - Professional Services 37,515 - - -
Streets Maintenance - - - -
Utilities - Street Lighting - - - -
Capital Projects 237,120 239,440 - 132,500
Transfers Out - - - -
Total: 274,635 239,440 - 132,500
Excess (deficit) of revenues over expenditures (101,754) (62,793) 173,366 34,500 Beginning Fund Balance (All Funds) 356,924 255,116 192,323 192,323 Ending Fund Balance (All Funds) 255,170 192,323 365,689 226,823
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Capital - Oak / Madrone Street Project - - - 132,500
Capital - Pacific Avenue Project - - - -
Capital - Pavement Management Program 204,836 - - -
Capital - Green Street Project - - - -
Capital - Sidewalk Reconstruction - 210,212 - -
Capital - Streets Reconstruction / Resurfacing 32,284 29,228 - - Total: 237,120 239,440 - 132,500
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
RMRA SB-1 TCFR Payback Funds (Funds 306/311 )
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
RSTP (County) Funding - - 111,871 70,000
STIP Funding 362,658 - - -
Transfer In - - - -
Interest Income 5,468 - - -
Total: 368,126 - 111,871 70,000
Expenditures:
Streets Worker Staff Allocations - - - -
Streets - Professional Services 26,778 - - -
Streets Maintenance - - 30,000 30,000
Utilities - Street Lighting - - - -
Capital Projects 143,736 121,218 81,871 40,000
Transfers Out - - - -
Total: 170,514 121,218 111,871 70,000
Excess (deficit) of revenues over expenditures 197,612 (121,218) - - Beginning Fund Balance (All Funds) (76,394) 121,218 - - Ending Fund Balance (All Funds) 121,218 - - -
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Capital - Oak St and Madrone Manor Road Rehab - - 81,871 40,000 Capital - Annual Sidewalk Maintenance - - - -
Capital - Streets Resurfacing Projects 140,486 121,218 - - Capital - Tehama Street Apron Repair - - - -
Capital - Pacific Avenue Project 3,250 - - -
Capital - N. Lassen Street Rehab - - - -
Total: 143,736 121,218 81,871 40,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Regional Surface Transportation Program (RSTP) Funds (Fund 310 )
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 County Library Allocation 133,717 115,665 85,000 85,000 85,000 State of CA Literacy Contribution (Fund 359) 60,438 74,844 67,360 31,500 44,000 Health Department Grant 105,000 10,000 - - -
Carneghie Hall Library Grant - - - 10,000 -
Interest Income 1,164 3,109 - - -
Miscellaneous Income - - - 100 100
Total: 300,319 203,618 152,360 126,600 129,100
Expenditures:
Willows Library
Salaries & Benefits - - - - -
Special Department Expense - - - - -
New Print Materials - - - - -
Bayliss Library
Salaries & Benefits - - - - -
Special Department Expense - - - - -
Telephone Expense - - - - -
Utilities / Electricty - - - - -
Elk Creek Library
Salaries & Benefits - - - - -
Special Department Expense - - - - -
Telephone Expense - - - - -
Rent - - - - -
Glenn County - Literacy Pass Through (Fund 359) - 115,168 67,360 31,500 44,000 Transfers Out to General Fund - Library 238,717 125,665 85,000 91,521 85,000 Total: 238,717 240,833 152,360 123,021 129,000
Excess (deficit) of revenues over expenditures 61,602 (37,215) - 3,579 100 Beginning Fund Balance (All Funds) 46,878 108,480 71,265 71,265 74,844 Ending Fund Balance (All Funds) 108,480 71,265 71,265 74,844 74,944
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Capital - Other - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
County Library / Literacy Pass Through Funds (Funds 338/359)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Refunds 7,517 6,302 7,517 4,752 5,000
Interest Income - - - - -
Total: 7,517 6,302 7,517 4,752 5,000
Expenditures:
Other Expenditures 7,650 4,688 7,517 7,517 7,517
Capital Outlay - - - - -
Total: 7,650 4,688 7,517 7,517 7,517
Excess (deficit) of revenues over expenditures (133) 1,614 - (2,765) (2,517) Beginning Fund Balance 3,216 3,083 4,697 4,697 1,932
Ending Fund Balance 3,083 4,697 4,697 1,932 (585)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Zip Books State Fund (Fund 341)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Income - Refunds 1,500 1,000 1,000 1,200 1,000
Interest Income - - - - -
Total: 1,500 1,000 1,000 1,200 1,000
Expenditures:
Other Expenditures - Willows Library - 2,449 1,000 1,000 1,000 Capital Outlay - - - - -
Total: - 2,449 1,000 1,000 1,000
Excess (deficit) of revenues over expenditures 1,500 (1,449) - 200 - Beginning Fund Balance 1,773 3,273 1,824 1,824 2,024
Ending Fund Balance 3,273 1,824 1,824 2,024 2,024
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Northnet Train Fund (Fund 350)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 CLSA Delivery Funding (CALIFA / Northnet) 7,840 4,566 5,000 4,505 5,000 Imperial County Office of Education - E-Rate - 19,047 - - - Interest Income - - - - -
Total: 7,840 23,613 5,000 4,505 5,000
Expenditures:
Other Expenditures - Willows Library Broadband 9,393 9,369 10,000 10,000 12,000 Capital Outlay - - - - -
Total: 9,393 9,369 10,000 10,000 12,000
Excess (deficit) of revenues over expenditures (1,553) 14,244 (5,000) (5,495) (7,000) Beginning Fund Balance 25,726 24,173 38,417 38,417 32,922 Ending Fund Balance 24,173 38,417 33,417 32,922 25,922
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
CLSA Delivery Fund (Fund 352)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Certified Access Fees 1,469 2,111 1,500 500 1,500
Interest Income - - - - -
Total: 1,469 2,111 1,500 500 1,500
Expenditures:
Special Dept. Expenditures - Building Dept. - - - - -
Other Expenditures - - - - -
Transfers Out - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures 1,469 2,111 1,500 500 1,500 Beginning Fund Balance (All Funds) 11,667 13,136 15,247 15,247 15,247 Ending Fund Balance (All Funds) 13,136 15,247 16,747 15,747 16,747
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Certified Access (ADA) Fund (Fund 307 )
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Zone A Special Assessment Taxes - - 9,965 9,965 9,965
Zone B Special Assessment Taxes - - 1,985 1,985 1,985
Zone C Special Assessment Taxes 33,614 33,656 24,524 24,524 24,524 Interest Income 1,077 1,633 500 500 500
Total: 34,691 35,289 36,974 36,974 36,974
Expenditures:
L&L Zone A - Expenditures 3,400 3,950 19,955 19,955 16,100 L&L Zone B - Expenditures 3,400 3,950 2,704 2,704 2,700 L&L Zone C - Expenditures 3,401 3,950 64,546 64,546 49,300 Utilities 2,148 8,103 - - -
Water & Sewer - 1,333 - - -
Street Lighting 1,192 1,284 - - -
Total: 13,541 22,570 87,205 87,205 68,100
Excess (deficit) of revenues over expenditures 21,150 12,719 (50,231) (50,231) (31,126) Beginning Fund Balance (All Funds) 49,268 70,418 83,137 83,137 32,906 Ending Fund Balance (All Funds) 70,418 83,137 32,906 32,906 1,780
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Capital - Streets Maintenance - - - - -
Capital - Other - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Willows Lighting & Landscaping Fund (Fund 313/314/315 )
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Program Income - Loan Payments - - - - -
Transfers In from CDBG/HOME Funds 4,928 4,898 5,890 25,704 4,428 Interest Income - - - - -
Total: 4,928 4,898 5,890 25,704 4,428
Expenditures:
Special Department Expenditures 729 567 750 750 750
Municipal Code Updates - - - - -
Housing Element Update - - - - -
LAFCO Expenditures 9,836 11,803 11,803 11,803 -
Membership Dues - League of CA Cities - - - - -
Economic Development Committee - - - - -
Three Core Economic Development Committee - - - - -
Community Promotion (Chamber/Vol Fire/Etc.) - - - - -
Other Expenditures - - - - -
Total: 10,565 12,370 12,553 12,553 750
Excess (deficit) of revenues over expenditures (5,637) (7,472) (6,663) 13,151 3,678 Beginning Fund Balance (All Funds) 21,369 15,732 8,260 8,260 21,411 Ending Fund Balance (All Funds) 15,732 8,260 1,597 21,411 25,089
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Capital - Other - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Community Discretionary Fund (Fund 330)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Refunds - - - - -
Interest Income - - - - -
Total: - - - - -
Expenditures:
Other Expenditures - - - - -
Transfers Out - - - 22,971 -
Capital Outlay - - - - -
Total: - - - 22,971 -
Excess (deficit) of revenues over expenditures - - - (22,971) - Beginning Fund Balance 22,971 22,971 22,971 22,971 -
Ending Fund Balance 22,971 22,971 22,971 - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Mall Maintenance Fund (Fund 331)
ROLL INTO GENERAL FUND - MALL MAINTENANCE DIVISION
Fiscal Year 2026-27 Proposed Budget
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 CA Recycling Grant - - - - -
Interest Income - - - - -
Total: - - - - -
Expenditures:
Other Expenditures - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures - - - - - Beginning Fund Balance 8,969 8,969 8,969 8,969 8,969
Ending Fund Balance 8,969 8,969 8,969 8,969 8,969
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Recycling Grant Capital - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
State Recycling Grant Fund (Fund 366)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 CAL FIRE/OES 500,000
Interest Income
Total: - - - - 500,000
Expenditures:
Salaries & Benefits 350,000
Special Department Expense 10,000
Capital Outlay - - - - -
Total: - - - - 360,000
Excess (deficit) of revenues over expenditures - - - - 140,000 Beginning Fund Balance -
Ending Fund Balance - - - - 140,000
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
OES Strike Team (Fund 450)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Program Income - Loan Payments 4,928 4,898 5,890 25,704 4,428 Interest Income - - - - -
Total: 4,928 4,898 5,890 25,704 4,428
Expenditures:
Transfer Out to Fund 330 (Community Fund) 4,928 4,898 5,890 25,704 4,428 Other Expenditures - - - - -
Total: 4,928 4,898 5,890 25,704 4,428
Excess (deficit) of revenues over expenditures - - - - - Beginning Fund Balance (All Funds) - - - - -
Ending Fund Balance (All Funds) - - - - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Capital - Other - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
CDBG Housing Loans Fund (Fund 312 )
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 CDBG Grant Proceeds - - - - -
Transfers In - Loan Proceeds - - - - -
Program Income Loan Payments 112,731 1,713,536 - - -
Interest Income 637 17,360 1,000 12,500 12,500
Total: 113,368 1,730,896 1,000 12,500 12,500
Expenditures:
Professional Services - - 10,000 10,000 10,000
Capital - ADA Door Upgrade - - - - -
Administrative Expenses - Loan Monitoring 3,587 810 - - - Transfers Out - Loan Payback - - - - -
Capital Outlay - - 179,000 - 179,000
Total: 3,587 810 189,000 10,000 189,000
Excess (deficit) of revenues over expenditures 109,781 1,730,086 (188,000) 2,500 (176,500) Beginning Fund Balance 127,670 237,451 1,967,537 1,967,537 1,970,037 Ending Fund Balance 237,451 1,967,537 1,779,537 1,970,037 1,793,537
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Capital - ADA Door Upgrade - - 179,000 - 179,000
CDBG Capital Outlay - - - - -
Total: - - 179,000 - 179,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
CDBG Over-the-Counter Loan Fund (Fund 326)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Program Income - - - - -
Interest Income - - - - -
Transfers In - - - 4,469
Total: - - - 4,469 -
Expenditures:
Other Expenditures - Loan Monitoring - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures - - - 4,469 - Beginning Fund Balance (4,469) (4,469) (4,469) (4,469) - Ending Fund Balance (4,469) (4,469) (4,469) - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
HOME Program Income Fund (Fund 347)
ROLL INTO GENERAL FUND - CLOSE FUND OUT
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Clean CA Grant Funding - - 250,000 101,743 3,699,000
Interest Earnings - - - - -
Total: - - 250,000 101,743 3,699,000
Expenditures:
Other Expenditures - - - 33,016 -
Capital Outlay 91,888 - 250,000 136,001 3,699,000
Transfers Out - - - - -
Total: 91,888 - 250,000 169,017 3,699,000
Excess (deficit) of revenues over expenditures (91,888) - - (67,274) - Beginning Fund Balance (All Funds) (7,315) (99,203) (99,203) (99,203) (166,477) Ending Fund Balance (All Funds) (99,203) (99,203) (99,203) (166,477) (166,477)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Sycamore Park Project 91,888 - 250,000 136,001 3,699,000 Total: 91,888 - 250,000 136,001 3,699,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Clean California Grant (Fund 320)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Clean CA Grant Funding - - 137,000
Interest Earnings - - - - -
Total: - - - - 137,000
Expenditures:
Other Expenditures - - - - 137,000
Capital Outlay - -
Transfers Out - -
Total: - - - - 137,000
Excess (deficit) of revenues over expenditures - - - - - Beginning Fund Balance (All Funds) - - - - -
Ending Fund Balance (All Funds) - - - - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Sycamore Park Project - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Clean California Litter Grant (Fund 323)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Clean CA Grant Funding - 30,000 187,871
Interest Earnings - - - - -
Total: - - - 30,000 187,871
Expenditures:
Other Expenditures - - - 30,000 -
Capital Outlay - 187,871
Transfers Out - -
Total: - - - 30,000 187,871
Excess (deficit) of revenues over expenditures - - - - - Beginning Fund Balance (All Funds) - - - - -
Ending Fund Balance (All Funds) - - - - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Oak/Madrone/Laurel St. Plans - 187,871
Total: - - - - 187,871
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
CDBG 2025 Road Plans and Specs (Fund 332)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 SB-2 Planning Grant Revenue - - - - -
Interest Income 1,102 1,249 - - -
Total: 1,102 1,249 - - -
Expenditures:
Planning Expenditures - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures 1,102 1,249 - - - Beginning Fund Balance 58,022 59,124 60,373 60,373 60,373 Ending Fund Balance 59,124 60,373 60,373 60,373 60,373
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
SB-2 / LEAP Grant Fund (Fund 343)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 County CARES Act Shared Funding 200,000 - 200,000 - -
Proposition 68 Grant - 6,514 177,000 - 177,000
Interest Earnings - - - - -
Total: 200,000 6,514 377,000 - 177,000
Expenditures:
Other Expenditures - - - - -
Capital Outlay - 34,231 377,000 - 349,283
Transfers Out - - - - -
Total: - 34,231 377,000 - 349,283
Excess (deficit) of revenues over expenditures 200,000 (27,717) - - (172,283) Beginning Fund Balance (All Funds) - 200,000 172,283 172,283 172,283 Ending Fund Balance (All Funds) 200,000 172,283 172,283 172,283 -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Sycamore Park Project - 34,231 377,000 - 349,283
Total: - 34,231 377,000 - 349,283
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Prop 68 Parks Grant (Fund 382)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 HOME Grant Proceeds - - - - -
Transfers In - - - - -
Interest Income 342 316 - - -
Total: 342 316 - - -
Expenditures:
Other Expenditures - Administrative Costs 3,400 5,309 3,400 5,000 5,000 Other Expenditures - Loaned Funds - - - - -
Transfers Out - - - - -
Capital Outlay - - - - -
Total: 3,400 5,309 3,400 5,000 5,000
Excess (deficit) of revenues over expenditures (3,058) (4,993) (3,400) (5,000) (5,000) Beginning Fund Balance 19,326 16,268 11,275 11,275 6,275 Ending Fund Balance 16,268 11,275 7,875 6,275 1,275
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Sycamore Street Apartments Project - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
CDBG HOME Grant Fund (Fund 398)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 USDA Grant Revenues 2,378 - 95,000 37,512 57,750
Transfers In (General Fund Match) - - 7,250 7,250 7,250 Interest Income - - - - -
Total: 2,378 - 102,250 44,762 65,000
Expenditures:
Planning Expenditures 2,378 1,995 102,250 40,000 65,000 Capital Outlay - - - - -
Total: 2,378 1,995 102,250 40,000 65,000
Excess (deficit) of revenues over expenditures - (1,995) - 4,762 - Beginning Fund Balance (2,767) (2,767) (4,762) (4,762) - Ending Fund Balance (2,767) (4,762) (4,762) - -
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
USDA RDBG Grant (Fund 440)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees 395 675 - 91 100
Interest Income 23 53 - 50 50
Total: 418 728 - 141 150
Expenditures:
Other Expenditures - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures 418 728 - 141 150 Beginning Fund Balance 1,712 2,130 2,858 2,858 2,999
Ending Fund Balance 2,130 2,858 2,858 2,999 3,149
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Fire Truck Payments - Principal & Interest - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Fire Development Impact Fee Fund (Fund 356)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees 192 328 200 45 50
Interest Income 1,148 1,337 450 1,200 1,200
Total: 1,340 1,665 650 1,245 1,250
Expenditures:
Other Expenditures - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures 1,340 1,665 650 1,245 1,250 Beginning Fund Balance 61,741 63,081 64,746 64,746 65,991 Ending Fund Balance 63,081 64,746 65,396 65,991 67,241
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Other Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Police Development Impact Fee Fund (Fund 358)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees 836 1,427 - 194 194
Interest Income 2,894 3,380 - 2,500 2,500
Total: 3,730 4,807 - 2,694 2,694
Expenditures:
Other Expenditures - - - - -
Transfers Out - - - - -
Capital Outlay - - - - 159,000
Total: - - - - 159,000
Excess (deficit) of revenues over expenditures 3,730 4,807 - 2,694 (156,306) Beginning Fund Balance 155,478 159,208 164,015 164,015 166,709 Ending Fund Balance 159,208 164,015 164,015 166,709 10,403
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Storm Drainage Capital Projects - - - - 159,000
Total: - - - - 159,000
Capital Expenditure Detail
City of Willows
Storm Drainage Development Impact Fee Fund (Fund 360)
Fiscal Year 2026-27 Proposed Budget
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees 929 1,587 500 215 215
Interest Income 3,448 4,023 - 3,000 1,000
Total: 4,377 5,610 500 3,215 1,215
Expenditures:
Other Expenditures - - - - -
Transfer Out - - - - -
Capital Outlay - - - - 195,313
Total: - - - - 195,313
Excess (deficit) of revenues over expenditures 4,377 5,610 500 3,215 (194,098) Beginning Fund Balance 185,289 189,666 195,276 195,276 198,491 Ending Fund Balance 189,666 195,276 195,776 198,491 4,393
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Streets Capital Projects - - - - 195,313
Total: - - - - 195,313
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Streets Development Impact Fee Fund (Fund 361)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees - - - - -
Interest Income 6,254 7,253 2,400 5,000 5,000
Total: 6,254 7,253 2,400 5,000 5,000
Expenditures:
Other Expenditures - - - - -
Capital Outlay - 25,665 12,430 12,430 300,000
Total: - 25,665 12,430 12,430 300,000
Excess (deficit) of revenues over expenditures 6,254 (18,412) (10,030) (7,430) (295,000) Beginning Fund Balance 337,104 343,358 324,946 324,946 317,516 Ending Fund Balance 343,358 324,946 314,916 317,516 22,516
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Parks Facilities Capital Projects - 25,665 12,430 12,430 300,000 Total: - 25,665 12,430 12,430 300,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Parks Facilities Development Impact Fee Fund (Fund 362)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees 1,633 851 600 115 115
Interest Income 7,313 8,503 3,500 6,750 4,000
Total: 8,946 9,354 4,100 6,865 4,115
Expenditures:
Other Expenditures - - - - -
Capital Outlay - - - - -
Total: - - - - -
Excess (deficit) of revenues over expenditures 8,946 9,354 4,100 6,865 4,115 Beginning Fund Balance 393,109 402,055 411,409 411,409 418,274 Ending Fund Balance 402,055 411,409 415,509 418,274 422,389
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 I-5 Interchange Capital Projects - - - - -
Total: - - - - -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
I-5 Interchange Development Impact Fee Fund (Fund 363)
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Development Impact Fees - - - - -
Interest Income 2,543 2,554 1,000 1,700 1,700
Total: 2,543 2,554 1,000 1,700 1,700
Expenditures:
Other Expenditures - - - - -
Capital Outlay 24,846 - - 12,646 -
Total: 24,846 - - 12,646 -
Excess (deficit) of revenues over expenditures (22,303) 2,554 1,000 (10,946) 1,700 Beginning Fund Balance 143,200 120,897 123,451 123,451 112,505 Ending Fund Balance 120,897 123,451 124,451 112,505 114,205
ESTIMATED ADOPTED ESTIMATED PROPOSED
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Library Capital Projects 24,846 - - 12,646 -
Total: 24,846 - - 12,646 -
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Proposed Budget
Library Development Impact Fee Fund (Fund 364)
City of Willows
Fiscal Year 2026-27
Proposed Budget – Changes from May 12, 2026 Preliminary Budget Presentation to City Council
June 09, 2026 1
Attachment 2
FY 2026-27 Proposed Budget
- Discussion Outline -
1. FY 2026-27 Proposed Budget – General Fund Changes
from May 12, 2026, Preliminary Budget
2. FY 2026-27 General Fund Changes/Additions
3. FY 2026-27 Proposed Budget – Mid Year Items
4. General Fund Forecast
5. General Fund Balance
6. Questions & Direction
2 FY 2026-27 Proposed Budget
- General Fund -
Revenues Expenditures
FY 2026-27 Proposed
General Fund Budget $ 7,865,446 $ 7,626,313
3 Preliminary Budget Surplus to Reserves – $239,133
FY 2026-27 Proposed Budget
- General Fund Changes / Additions -
Proposed Expenditures (from May 12 Preliminary Budget)
City Council Stipend - $8,073
Planning Commissioner Stipend - $1,613
IT MOMs standalone computer - $8,000
Police Consultant for Mello-Roos - $125,000
4
5 FY 2026-27 Proposed Budget
- General Fund Mid Year ItemsMid Year Budget Items:
Police Consulting for Facilities Cost Estimate
Property Insurance bids if there are any cost savings
FY 2026-27 Proposed Budget
- General Fund Forecast -
General Fund – Updated Forecast
6
FY 2026-27 Proposed Budget
- General Fund Forecast – Fund Balance -
General Fund – Updated Fund Balances:
7
FY 2025-26 Preliminary Budget
- Questions / Direction -
City Council Discussion
Questions & Direction
8 Attachment 3
City of Willows
Resolution XX-2026
A RESOLUTION ADOPTING THE FISCAL YEAR 2026-27 OPERATING BUDGET WHEREAS, on June 09, 2026, the City Council held a budget workshop and reviewed the proposed Fiscal Year 2026-27 Operating Budget; and
WHEREAS, the final Fiscal Year 2026-27 Budget presentation and recommended action was presented at a City Council meeting on May 12, 2026; and WHEREAS, the Willows City Council has reviewed and analyzed the draft budget for Fiscal Year 2026-27 with opportunity for input from City Staff and the community; and WHEREAS, as a result of this review and evaluation the City Council has established the fiscal policy for the 2026-27 budget; and
WHEREAS, these policies are reflected in the draft Fiscal year 2026-27 Operating Budget.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Willows hereby adopts the 2026-27 annual budget in the amount of $17,012,613.
BE IT FURTHER RESOLVED that the budget as detailed is a guide to the annual revenues and expenditures, and the City Manager may exceed the expenditures from a particular line-item account when, at the City Manager’s discretion, it is deemed prudent and efficient for the general operation of the City. However, in no event is the City Manager authorized to exceed the total adopted expenditures of $17,012,613 without approval of the City Council.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Willows this 9th day of June 2026 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
_____________________________ _____________________________ Evan Hutson, Mayor Karleen Price, City Clerk
Agenda Item #8b
_____________________________________________________________________ Date: June 9, 2026
To: Honorable Mayor and Councilmembers
From: Nate Monck, Fire Chief
Marti Brown, City Manager
Subject: Engine 2 Lease Agreement: Community Leasing Partners Recommendation:
Adopt Resolution XX-2026 authorizing the City Manager, or her designee, to enter into a lease agreement with Community Leasing Partners for the purchase and outfitting of a new Type 1 fire engine for a term of ten (10) years.
Rationale for Recommendation:
The total cost of purchasing and outfitting a new Type 1 fire engine is $1,404,465.37. Anticipated delivery for the apparatus is approximately 36–48 months from the date of purchase. Leasing the apparatus provides predictable annual payments that can be planned for in future fiscal years while minimizing the immediate impact to the General Fund. Additionally, timely approval of the lease agreement will allow the City to secure current apparatus pricing prior to a prospective manufacturer price increase anticipated in August 2026.
Background:
It is critical for the city and fire department to replace the current 1992 apparatus that is still in frontline service. The proposed lease agreement would facilitate the purchase and outfitting of a new Type 1 fire engine. Replacement of the aging apparatus has been a long-standing City Council goal in order to improve operational reliability, firefighter safety, and emergency response capability.
Staff recommend the lease financing option as the most fiscally conservative and operationally practical method to acquire this major capital asset while preserving financial flexibility and cashflow.
Discussion & Analysis:
Golden State Fire Apparatus offers a substantial prepayment discount to agencies that remit full payment within thirty (30) days of apparatus order. By using lease financing through Community Leasing Partners, the City will be able to take advantage of the available prepayment discount of $180,895.66 from the total apparatus purchase price.
Lease proceeds will be paid directly to Golden State Fire Apparatus on behalf of the City, allowing the apparatus to be fully purchased upfront while the City repays the financing over time.
In addition to the fire engine purchase, the lease will include critical specialized rescue equipment necessary to fully outfit the apparatus. Several existing equipment items currently in service are either beyond useful service life or do not currently exist within the department inventory. Proposed equipment purchases include:
Extrication tools (“Jaws of Life”),
Thermal Imaging Camera, and
Rescue struts.
The total cost of the proposed equipment package is $76,236.24. Including these items within the lease further minimizes the immediate impact to the General Fund while ensuring the apparatus is fully operational upon delivery.
The proposed lease agreement includes:
A two-year deferred payment structure;
No payments due until FY 2028-29;
Annual payments of approximately $190,358.32;
A competitive fixed interest rate of 4.94%; and
A ten-year repayment term.
The deferred payment structure provides the City additional time to accumulate reserve funding and secure anticipated grant reimbursements prior to the commencement of lease payments.
The City has proactively established and funded a dedicated apparatus replacement reserve account using Office of Emergency Services (OES) deployment revenues beginning in November 2025.
Continued contributions to this reserve account are anticipated and will help minimize the long-term impact of lease payments on the General Fund.
Both Congressman LaMalfa’s and Senator Schiff’s grants are reimbursable. Grant funds will not be received until the apparatus is delivered, registered with the California Department of Motor Vehicles, and placed into service by the City of Willows.
Upon receipt of the apparatus and reimbursement funding, staff intend to submit all necessary grant documentation and apply received grant proceeds as lump-sum principal payments toward the lease balance.
If Senator Schiff’s grant funding is not awarded, the City Council will have the opportunity to evaluate alternative financing strategies, including:
Refinancing the remaining balance.
For example, current refinancing estimates annual payments of approximately $85,000 over seven years based on an estimated remaining principal balance of $500,000. Adjusting annual payment schedules.
Using available Apparatus Replacement funds.
Staff recommend using Apparatus Replacement Funds to make annual lease payments until grant reimbursements are received. Staff is confident that the reserve account will contain sufficient funding to support a minimum of three annual lease payments before depletion. Additionally, and assuming there continues to be annual Strike Team activity, the balance of the Apparatus Replacement Fund is expected to grow and increase annually.
Consistency with Council Priorities and Goals:
The proposed lease agreement is consistent with the City Council’s priorities related to public safety, fiscal responsibility, and long-term capital asset management. Acquisition of a new Type 1 fire engine will replace a 1992 apparatus that has exceeded its expected service life, helping ensure reliable emergency response capabilities, firefighter safety, and continuity of fire protection services for the community.
Fiscal Impact:
Assuming all funding sources are awarded and used for the acquisition of a new Type 1, fire engine 2, the total impact to the General Fund will be approximately $26,465.37. However, as previously stated, staff anticipate that the Apparatus Replacement Fund will increase as annual Strike Team activity continues.
To recap, the anticipated funding sources to purchase a new Type 1 fire engine are as follows:
Total Cost of Engine and Outfitting:
Total Apparatus and Equipment Cost: $1,404,465.37
Secured Funding Sources:
Congressman LaMalfa Grant: $660,000
Apparatus Reserve Account: ~ $318,000
Total Secured Funding:
~ $978,000
Estimated Net Amount Remaining after Secured Funding:
~ $426,465.37
Prospective Funding:
Senator Schiff Grant: $400,000
(Funding determination anticipated Late August/Early September 2026.) Remaining Amount to be Financed if Schiff Grant is Awarded:
~ $26,465.37
Attachments:
Attachment 1: Resolution XX-2026
Attachment 2: Community Leasing Partners Lease Proposal Attachment 3: Lease agreement Sample contract
Attachment 1
City of Willows
Resolution XX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS AUTHORIZING THE CITY MANAGER,
OR HER DESIGNEE, TO EXECUTE A LEASE AGREEMENT WITH COMMUNITY LEASING PARTNERS FOR THE PURCHASE AND OUTFITTING OF A NEW TYPE 1 FIRE ENGINE WHEREAS, replacement of the aging frontline fire apparatus has been a long-standing goal of the City Council to improve firefighter safety, operational reliability, and emergency response effectiveness; and
WHEREAS, the City of Willows Fire Department currently operates a 1992 Type 1 fire engine that has reached the end of its useful service life and requires replacement in order to maintain reliable emergency response capabilities; and
WHEREAS, the City has identified Community Leasing Partners as a financing provider offering competitive municipal lease financing terms including a ten (10) year repayment term, a fixed interest rate of 4.94%, and a two-year deferred payment structure; and WHEREAS, the proposed lease structure allows the City to secure current apparatus pricing, including a substantial manufacturer prepayment discount, while minimizing immediate impacts to the General Fund; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Willows as follows:
SECTION 1. The City Council hereby authorizes the City Manager, or her designee, to execute a lease agreement with Community Leasing Partners for the financing of the purchase and outfitting of one (1) new Type 1 fire engine and associated equipment in an amount not to exceed $1,404,465.37.
SECTION 2. The City Manager, or her designee, is further authorized to execute all documents, agreements, certificates, and related instruments necessary to carry out the intent of this Resolution and complete the financing transaction.
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Willows this 9th day of June 2026 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
_____________________________ _____________________________ Evan Hutson, Mayor Karleen Price, City Clerk
Phone: 888.777.7850
Fax: 888.777.7875
Cell: 785.313.3154
www.clpusa.net
A Division of Community First National Bank - Member FDIC Customer Name:
Sales Representative:
•
•
•
•
Blake J. Kaus
Senior Vice President & Director of Leasing
[email protected]
One (1) Pierce Type 1 Fire Engine, Extrication Tools, Rescue Struts and Thermal Imaging Camera A Division of Community First National Bank - Member FDIC Interest Rate: 4.94% 0.00% 0.00% 0.00%
THERE ARE NO DOCUMENTATION OR CLOSING FEES ASSOCIATED WITH THIS PROPOSAL.
Fixed interest rate for the terms provided unless otherwise stated.
Thank you for allowing Community Leasing Partners the opportunity to provide this proposal. If you have any questions regarding the options presented, need additional options, or would like to proceed with a financing, please contact me at 1-888-777-7850.
Respectively,
This financing is to be executed and funded within 30 days of the date of the proposal, or Lessor reserves the right to adjust the interest rate. The proposal is subject to credit review and approval of mutually acceptable documentation.
This proposal has been prepared assuming the lessee is bank qualified and that the proposed lease qualifies for Federal Income Tax Exempt Status for the Lessor under Section 103 of the IRS Code.
Estimated 4 years (prepayment)
Term in Years: 10 10 12 15
Payment: $190,358.32 $140,446.54 $117,038.78 $93,631.02 $ 1,404,465.37
Two years from closing
4.89% 4.94%
$ 1,404,465.37
Community Leasing Partners, a Division of Community First National Bank , is pleased to present the following financing options for your review and consideration.
May 26, 2026
Interest Rate:
Option 1
City of Willows, CA
Term in Years: 7 7 10
4.84% 4.87%
Nathan Monck, Chief
$220,319.47
Amount Financed:
Equipment:
Delivery:
Total Cost: Annual
5 $338,650.07
10 Option 2
First Payment:
$203,306.89
Payment Frequency:
Amount Financed:
$ -
215 S. Seth Child Road
Manhattan, KS 66502
Payment: $253,393.60
Two years from closing
Annual
7 $270,624.49
Term in Years:
Payment:
9 Total Cost:
Down Payment:
Golden State Fire Apparatus
Payment Frequency:
Interest Rate: 4.94%
Option 3
Total Cost: 1,404,465.37 $ Payment Frequency:
$ 1,404,465.37
$225,520.41
Down Payment:
9 Annual
$ - First Payment:
$183,599.56
4.87% 4.87% 4.89%
$169,422.41
$ 1,404,465.37
Down Payment: $ - First Payment: Two years from closing Amount Financed: 1,404,465.37 $
Attachment 2
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MASTER EQUIPMENT LEASE PURCHASE AGREEMENT
LESSEE: <Legal Name of Lessee>
This Master Equipment Lease Purchase Agreement, including all exhibits and schedules hereto whether currently in existence or hereafter executed (the Agreement), dated as of <CommencementDate>, and entered into between Community First National Bank 215 S. Seth Child Rd, Manhattan, KS 66502 ("Lessor), and <Legal Name of Lessee>, <Business Line 1>, <Business City>, <Business State> <Business Postal Code> a body corporate and politic duly organized and existing under the laws of the State of <State Alpha> ("Lessee");
RECITALS
WHEREAS, Lessee desires to lease from Lessor certain equipment described in the schedules to this Agreement, substantially in the form of Exhibit A hereto, that are executed from time to time by the parties hereto (such schedules are hereby incorporated herein and are hereinafter collectively referred to as the "Schedules", and the items of equipment leased to Lessee hereunder, together with all substitutions, proceeds, replacement parts, repairs, additions, attachments, accessories and replacements thereto, thereof or therefore, are hereinafter collectively referred to as the "Equipment") subject to the terms and conditions of and for the purposes set forth in this Agreement.
WHEREAS, the relationship between the parties shall be a continuing one and items of equipment may be added to or deleted from the Equipment from time to time by execution of additional Schedules by the parties hereto and as otherwise provided herein.
WHEREAS, Lessee is authorized under the constitution and laws of the State to enter into this Agreement for the purposes set forth herein.
NOW, THEREFORE, for and in consideration of the premises hereinafter contained, the parties hereby agree as follows:
ARTICLE I. REPRESENTATIONS, WARRANTIES AND COVENANTS OF LESSEE Section 1.01. Lessee represents, covenants and warrants, for the benefit of Lessor and its assignees, as follows:
(a) Lessee is a public body, corporate and politic, duly organized and existing under the Constitution and laws of the State. (b) Lessee will do or cause to be done all things necessary to preserve and keep in full force and affect its existence as a body corporate and politic.
Lessee is a political subdivision of the State within the meaning of Section 103(a) of the Code or a constituted authority authorized to issue obligations on behalf of a state or local governmental unit within the meaning of the regulations promulgated pursuant to said Section of the Code. (c) Lessee has full power and authority under the Constitution and laws of the State to enter into this Agreement and the transactions contemplated hereby, and to perform all of its obligations hereunder. (d) Lessee has duly authorized the execution and delivery of this Agreement by proper action by its governing body at a meeting duly called, regularly convened and attended throughout by the requisite majority of the members thereof, or by other appropriate official approval, and all requirements have been met and procedures have occurred in order to ensure the enforceability of this Agreement. (e) Lessee has complied or will comply with such public bidding requirements as may be applicable to this Agreement and the acquisition by Lessee of the Equipment.
(f) During the Lease Term, the Equipment will be used by Lessee only for the purpose of performing one or more essential governmental or proprietary functions of Lessee consistent with the permissible scope of Lessee's authority and will not be used in a trade or business of any person or entity other than Lessee.
(g) During the Lease Term, Lessee will annually provide Lessor with current financial statements, budgets, proof of appropriation for the ensuing fiscal year and such other financial information relating to the ability of Lessee to continue this Agreement as may be reasonably requested by Lessor.
(h) The Equipment will have a useful life in the hands of Lessee that is substantially in excess of the Original Term and all Renewal Terms. (i) The Equipment is, and during the Lease Term will remain personal property and when subjected to use by the Lessee, will not be or become fixtures.
(j) The Equipment is essential to the function of the Lessee and the services provided to its citizens, and will be used throughout the period that this Agreement is in force for the purpose of performing one or more governmental or proprietary functions consistent with the permissible scope of its authority.
(k) During the term of this Agreement, Lessee will not dispose of or sell any part of the Equipment. (l) Lessee has not terminated a lease, rental agreement, installment purchase contract, or any other such agreement in the past five (5) years as a result of insufficient funds being appropriated for payments due under such an agreement. (m) This Agreement constitutes the legal, valid and binding obligation of Lessee enforceable in accordance with its terms, except to the extent limited by applicable bankruptcy, insolvency, reorganization or other laws affecting creditors' rights generally. (n) No event or condition that constitutes, or with the giving of notice or the lapse of time or both would constitute, an Event of Default exists at the date hereof.
(o) Lessee has, in accordance with the requirements of law, fully budgeted and appropriated sufficient funds for the current fiscal year to make the Rental Payments scheduled to come due during the current fiscal year and to meet its other obligations under this Agreement for the current fiscal year, and such funds have not been expended for other purposes. (p) There is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, public board or body, pending or threatened against or affecting Lessee, nor to the best knowledge of Lessee is there any basis therefore, wherein an unfavorable decision, ruling or finding would materially adversely affect the transactions contemplated by this Agreement or any other document, agreement or certificate which is used or contemplated for use in the consummation of the transactions contemplated by this Agreement or materially adversely affect the financial condition or properties of Lessee.
(q) All authorizations, consents and approvals of governmental bodies or agencies required in connection with the execution and delivery by Lessee of this Agreement or in connection with the carrying out by Lessee of its obligations hereunder have been obtained. (r) The entering into and performance of this Agreement or any other document or agreement contemplated hereby to which Lessee is or is to be a party will not violate any judgment, order, law or regulation applicable to Lessee or result in any breach of, or constitute a default under, or result in the creation of any lien, charge, security interest or other encumbrance on any assets of Lessee or the Equipment pursuant to any indenture, mortgage, deed of trust, bank loan or credit agreement or other instrument to which Lessee is a party or by which it or its assets may be bound, except as herein provided.
ARTICLE II. DEFINITIONS
Section 2.01. The following terms will have the meanings indicated below unless the context clearly requires otherwise:
"Agreement" means this Master Equipment Lease Purchase Agreement, including the Schedules and any other schedule, exhibit or escrow agreement made a part hereof by the parties hereto, whether currently in existence or hereafter executed, as the same may be supplemented or amended from time to time in accordance with the terms hereof.
Attachment 3
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"Code" means the Internal Revenue Code of 1986, as amended, and the United States Treasury Regulations in effect thereunder. "Commencement Date" means, with respect to any Schedule, the date when the Lease Term of this Agreement with respect to that Schedule and Lessee's obligation to pay rent under that Schedule commence, which date will be the earlier of (i) the date of the Agreement, or (ii) the date on which sufficient moneys to purchase the Equipment are deposited for that purpose with an Escrow Agent. "Equipment" means the property described in the Schedules and all replacements, substitutions, repairs, restorations, modifications, attachments, accessions, additions and improvements thereof or thereto. Whenever reference is made in this Agreement to Equipment listed in a Schedule, that reference shall be deemed to include all replacements, repairs, restorations, modifications and improvements of or to that Equipment. "Event of Default" means, with respect to any Lease, an Event of Default described in Section 10.01. Escrow Agreement means, with respect to a given Schedule, an escrow agreement in form and substance satisfactory to Lessor, between Lessee, Lessor and an escrow agent relating to the acquisition fund created thereunder. "Lease" means, at any time, (i) if none of Lessors interest in, to and under any Schedule has been assigned pursuant to Section 9.01, or if all of Lessors interest in, to and under this Agreement and all Schedules have been assigned to the same assignee without any reassignment, this Agreement, or (ii) if Lessors interest in, to and under any Schedule or Schedules has been assigned or reassigned pursuant to Section 9.01, all Schedules that have the same Lessor and this Agreement as it relates to those Schedules and the Equipment listed therein, which shall constitute a separate single lease relating to that Equipment.
"Lease Term" means, with respect to any Lease, the Original Term and all Renewal Terms of that Lease. "Lessee" means the entity which is described in the first paragraph of this Agreement, its successors and assigns. "Lessor" means, with respect to each Schedule and the Lease of which that Schedule is a part, (i) if Lessors interest in, to and under that Schedule has not been assigned pursuant to Section 9.01, the entity described as such in the first paragraph of this Agreement or its successor, or (ii) if Lessors interest in, to and under that Schedule has been assigned pursuant to Section 9.01, the assignee thereof or its successor. "Net Proceeds" means the amount remaining from the gross proceeds of any insurance claim or condemnation award after deducting all expenses (including attorneys' fees) incurred in the collection of such claim or award. "Original Term" means, with respect to any Lease, the period from the first Commencement Date for any Schedule under that Lease until the end of the fiscal year of Lessee in effect at that Commencement Date. "Purchase Option Price" means, with respect to the Equipment listed on any Schedule, the amount set forth in that Schedule as the Purchase Option Price for that Equipment.
"Renewal Terms" means, with respect to any Lease, the automatic renewal terms of that Lease, as provided for in Article III of this Agreement, each having a duration of one year and a term co-extensive with the Lessee's fiscal year except the last of such automatic renewal terms which shall end on the due date of the last Rental Payment set forth in the Schedule. "Rental Payments" means the basic rental payments payable by Lessee pursuant to Section 4.02. State means the state in which Lessee is located.
"Vendor" means the manufacturer of the Equipment as well as the agents or dealers of the manufacturer from whom Lessee purchased or is purchasing the Equipment.
ARTICLE III. LEASE TERM
Section 3.01. Lease of Equipment. Lessor hereby demises, leases and lets to Lessee, and Lessee rents, leases and hires from Lessor, the Equipment listed in each Schedule in accordance with this Agreement and that Schedule for the Lease Term for the Lease of which that Schedule is a part. The Lease Term for each Lease may be continued at the end of the Original Term or any Renewal Term for an additional Renewal Term; provided, however, that at the end of the Original Term and at the end of each Renewal Term, Lessee shall be deemed to have continued that Lease for the next Renewal Term unless Lessee shall have terminated that Lease pursuant to Section 4.05 or Section 5.04. The terms and conditions during any Renewal Term shall be the same as the terms and conditions during the Original Term, except that the Rental Payments shall be as provided in the Schedules. Lessor hereby covenants to provide Lessee during the Lease Term with quiet use and enjoyment of the Equipment, and Lessee shall during the Lease Term peaceably and quietly have and hold and enjoy the Equipment, without suit, trouble or hindrance from Lessor, except as expressly set forth in this Agreement.
Section 3.02. Continuation of Lease Term. Lessee currently intends, subject to Section 4.05, to continue the Lease Term for each Lease through the Original Term and all of the Renewal Terms and to pay the Rental Payments hereunder. Lessee reasonably believes that legally available funds in an amount sufficient to make all Rental Payments during the Lease Term for each Lease can be obtained. The responsible financial officer of Lessee shall do all things lawfully within his or her power to obtain and maintain funds from which the Rental Payments may be made, including making provision for the Rental Payments to the extent necessary in each proposed annual budget submitted for approval in accordance with applicable procedures of Lessee and to exhaust all available reviews and appeals in the event such portion of the budget is not approved. Notwithstanding the foregoing, the decision whether or not to budget or appropriate funds or to extend a Lease for any Renewal Term is solely within the discretion of the then current governing body of Lessee.
Section 3.03. Return of Equipment on Termination. Upon expiration or earlier termination of any Schedule under any provision of this Agreement at a time when Lessee does not exercise its option to purchase the Equipment described in that Schedule under the provisions of this Agreement, Lessee shall deliver, at Lessees expense, the Equipment described in that Schedule to Lessor in the same condition as existed at the Commencement Date, ordinary wear and tear expected, packaged or otherwise prepared in a manner suitable by shipment by truck or rail common carrier at a location specified by Lessor.
Section 3.04. Conditions to Lessor's Performance under Schedules. As a prerequisite to the performance by Lessor of any of its obligations pursuant to the execution and delivery of any Schedule, Lessee shall deliver to Lessor the following:
(a) A Lessee Resolution executed by the Clerk or Secretary or other comparable officer of Lessee, in substantially the form attached hereto as Exhibit B, completed to the satisfaction of Lessor;
(b) An Opinion of Counsel to Lessee in substantially the form attached hereto as Exhibit C respecting such Schedule and otherwise satisfactory to Lessor;
(c) All documents, including financing statements, affidavits, notices and similar instruments, in form satisfactory to Lessor, which Lessor deems necessary or appropriate at that time;
(d) Such other items, if any, as are set forth in such Schedule or are reasonably required by Lessor.
This Agreement is not a commitment by Lessor to enter into any Schedule not currently in existence, and nothing in this Agreement shall be construed to impose any obligation upon Lessor to enter into any proposed Schedule, it being understood that whether Lessor enters into any proposed Schedule shall be a decision solely within Lessor's discretion.
Lessee will cooperate with Lessor in Lessor's review of any proposed Schedule. Without limiting the foregoing, Lessee will provide Lessor with any documentation or information Lessor may request in connection with Lessor's review of any proposed Schedule. Such documentation may include, without limitation, documentation concerning the Equipment and its contemplated use and location and documentation or information concerning the financial status of Lessee and other matters related to Lessee.
ARTICLE IV. RENTAL PAYMENTS
Section 4.01. Rental Payments to Constitute a Current Expense of Lessee. Lessor and Lessee understand and intend that the obligation of Lessee to pay Rental Payments hereunder shall constitute a current expense of Lessee and shall not in any way be construed to be a debt of Lessee in contravention of any applicable constitutional or statutory limitations or requirements concerning the creation of indebtedness by Lessee, nor shall anything contained herein constitute a pledge of the general tax revenues, funds or monies of Lessee.
Section 4.02. Payment of Rental Payments. Lessee shall pay Rental Payments, from any and all legally available funds, in lawful money of the United States of America, exclusively to Lessor or, in the event of assignment by Lessor, to its assignee, in the amounts and on the dates set forth in each Schedule. Rental Payments shall be in consideration for Lessee's use of the Equipment during the applicable year in which such payments are due. The
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Rental Payments will be payable without notice or demand at the office of Lessor (or such other place as Lessor may from time to time designate in writing). If any Rental Payment or other sum payable under any Schedule is not paid when due, Lessee shall pay to Lessor accrued interest on such delinquent amount from the date due thereof until paid at the lesser of 18% or the maximum rate allowed by law. In the event that it is determined that any of the interest components of Rental Payments may not be excluded from gross income for purposes of federal income taxation, Lessee agrees to pay to Lessor promptly after any such determination and on the date of each Rental Payment thereafter an additional amount determined by Lessor to compensate Lessor for the loss of such excludability (including without limitation, compensation relating to interest expense, penalties or additions to tax), which determination shall be conclusive absent manifest error.
Section 4.03. Interest and Principal Components. A portion of each Rental Payment is paid as, and represents payment of, interest, and the balance of each Rental Payment is paid as, and represents payment of, principal. Each Schedule will set forth the interest component and the principal component of each Rental Payment during the Lease Term.
Section 4.04. Rental Payments to be Unconditional. The obligations of Lessee to make payment of the Rental Payments required under this Article IV and other sections hereof, and to perform and observe the covenants and agreements contained herein, shall be absolute and unconditional in all events, except as expressly provided under this Agreement. Notwithstanding any dispute between Lessee and Lessor, any Vendor or any other dispute between Lessee and Lessor, any Vendor or any other person, Lessee shall make all payments of Rental Payments when due and shall not withhold any Rental Payments pending final resolution of such dispute, nor shall Lessee assert any right of set-off or counterclaim against its obligation to make such payments required under this Agreement. Lessee's obligation to make Rental Payments during the Original Term or the then-current Renewal Term for each Schedule shall not be abated through accident or unforeseen circumstances.
Section 4.05. Non appropriation. Lessee is obligated only to pay such Rental Payments under this Agreement (and any additional amounts due hereunder, if applicable) as may lawfully be made from funds budgeted and appropriated for that purpose during Lessee's then current fiscal year. Should Lessee fail to budget, appropriate or otherwise make available funds to pay Rental Payments under a Lease following the then current Original Term or Renewal Term, that Lease shall be deemed terminated at the end of the then current Original Term or Renewal Term. Lessee agrees to deliver written notice to Lessor of such termination at least 60 days prior to the end of the then current Original Term or Renewal Term, but failure to give such written notice shall not extend the term beyond such Original Term or Renewal Term.
ARTICLE V. TITLE TO EQUIPMENT; SECURITY INTEREST; OPTION TO PURCHASE Section 5.01. Title to the Equipment. Upon acceptance of the Equipment by Lessee, title to the Equipment and any and all additions, repairs, replacements or modifications shall vest in Lessee, subject to the rights of Lessor under this Agreement; provided that title to the Equipment that is subject to any Lease shall thereafter immediately and without any action by Lessee vest in Lessor, and Lessee shall immediately surrender possession of that Equipment to Lessor, upon (a) any termination of that Lease other than termination pursuant to Section 5.04, or (b) the occurrence of an Event of Default with respect to that Lease. It is the intent of the parties hereto that any transfer of title to Lessor pursuant to this Section shall occur automatically without the necessity of any bill of sale, certificate of title or other instrument of conveyance. Lessee shall, nevertheless, execute and deliver any such instruments as Lessor may request to evidence such transfer.
Section 5.02. Security Interest. To secure the payment of all Lessee's obligations under this Agreement, Lessee grants to Lessor a security interest constituting a first lien on (i) the Equipment and on all additions, attachments, accessions, that are considered to be an integral part of the equipment, and substitutions thereto, and on any proceeds there from, and (ii) the acquisition fund established under any Escrow Agreement entered into in connection therewith. Lessee agrees to execute such additional documents, in form satisfactory to Lessor, which Lessor deems necessary or appropriate to establish and maintain its security interest in the Equipment. Lessee hereby authorizes the filing of financing statements under the Uniform Commercial Code in connection with the security interest granted hereunder.
Section 5.03. Personal Property. Lessor and Lessee agree that the Equipment is and will remain personal property and will not be deemed to be affixed to or a part of the real estate on which it may be situated, notwithstanding that the Equipment or any part thereof may be or hereafter become in any manner physically affixed or attached to real estate or any building thereon. Upon the request of Lessor, Lessee will, at Lessee's expense, furnish a waiver of any interest in the Equipment from any party having an interest in any such real estate or building.
Section 5.04. Option to Purchase. Lessee shall have the option to purchase Lessor's interest in all (but not less than all) of the Equipment described in any Schedule, upon giving written notice to Lessor at least 60 (but not more than 180) days before the date of purchase, at the following times and upon the following terms:
(a) On the date of the last Rental Payment set forth in that Schedule (assuming this Agreement is renewed at the end of the Original Term and each Renewal Term), if the Agreement is still in effect on such day, upon payment in full to Lessor of the Rental Payments and all other amounts then due under that Schedule plus One Dollar;
(b) On the last day of the Original Term or any Renewal Term then in effect, upon payment in full to Lessor of the Rental Payments and all other amounts then due under that Schedule plus the then applicable Purchase Option Price set forth in that Schedule; or (c) In the event of substantial damage to or destruction or condemnation of substantially all of the Equipment listed in that Schedule on the day specified in Lessee's written notice to Lessor of its exercise of the purchase option upon payment in full to Lessor of the Rental Payments and all other amounts then due under that Schedule, including, without limitation, interest accrued to the date of payment, plus the then applicable Purchase Option Price set forth in that Schedule.
ARTICLE VI. DELIVERY, MAINTENANCE; MODIFICATION; TAXES; INSURANCE AND OTHER CHARGES Section 6.01. Delivery, Installation and Acceptance of Equipment. Lessee shall order the Equipment, cause the Equipment to be delivered and installed at the locations specified in the Schedules and pay any and all delivery and installation costs in connection therewith. When the Equipment listed in any Schedule has been delivered and installed, Lessee shall immediately accept such Equipment and evidence said acceptance by executing and delivering to Lessor an Acceptance Certificate in the form attached hereto as Exhibit D.
Section 6.02. Location; Inspection. Once installed, no item of the Equipment will be moved from the location specified for it in the Schedule on which that item is listed without Lessor's consent, which consent shall not be unreasonably withheld. Lessor shall have the right at all reasonable times during regular business hours to enter into and upon the property of Lessee for the purpose of inspecting the Equipment.
Section 6.03. Maintenance of Equipment by Lessee. Lessee agrees that at all times during the Lease Term Lessee will, at Lessee's own cost and expense, maintain, preserve and keep the Equipment in good repair, working order and condition, and that Lessee will from time to time make or cause to be made all necessary and proper repairs, replacements and renewals. Lessor shall have no responsibility in any of these matters, or for the making of improvements or additions to the Equipment. Lessee shall not make material modifications to the Equipment without the prior consent of Lessor.
Section 6.04. Liens, Taxes, Other Governmental Charges and Utility Charges. Lessee shall keep the Equipment free of all liens, charges and encumbrances except those created by this Agreement. The parties to this Agreement contemplate that the Equipment will be used for a governmental or proprietary purpose of Lessee and, therefore, that the Equipment will be exempt from all taxes presently assessed and levied with respect to personal property. In the event that the use, possession or acquisition of the Equipment is found to be subject to taxation in any form (except for income taxes of Lessor), Lessee will pay, as the same respectively come due, all taxes and governmental charges of any kind whatsoever that may at any time be lawfully assessed or levied against or with respect to the Equipment and any equipment or other property acquired by Lessee in substitution for, as a renewal or replacement of, or a modification, improvement or addition to the Equipment, as well as all gas, water, steam, electricity, heat, power, telephone, utility and other charges incurred in the operation, maintenance, use, occupancy and upkeep of the Equipment; provided that, with respect to any governmental charges that may lawfully be paid in installments over a period of years, Lessee shall be obligated to pay only such installments as have accrued during the Lease Term. Lessee will take no action that will cause the interest portion of any Rental payment to become includable in gross income of the recipient for purposes of federal income taxation under the Code, and Lessee will take, and will cause its officers, employees and agents to take, all affirmative action legally within its power to prevent such interest from being includable in gross income for purposes of federal income taxation under the Code. Lessee acknowledges that Lessors yield with respect to this Agreement is dependent upon the interest component of each Rental Payment being