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<br />Other Taxes
<br />
<br />In addition to sale and use tax and ad valorem taxes on real property, the City receives
<br />other taxes, including utility users' taxes, franchise taxes, real property transfer taxes, and
<br />transient occupancy taxes. The following table provides a five-year history of the City's
<br />revenues from these taxes. A description of each tax follows the table.
<br />
<br />CITY OF SAN LEANDRO
<br />Five-Year History of Revenues From Other Taxes
<br />
<br /> 2001-02 2002-03 2003-04 2004-05 2005-06
<br />Sales & Use Tax $20,938,399 $20,347,191 $20,971,760 $22,427,245
<br /> $23,177,634
<br />Utility Users' Tax 9,296,042 9,298,100 9,531,377 10,018,039 10,383,675
<br />Franchise Tax 3,517,482 3,329,375 3,605,260 3,597,465 3,362,680
<br />Real Property Transfer Tax 3,767,327 3,851,858 5,106,985 5,891,509 6,432,553
<br />Transient Occupancy Tax(1) 174,031 311,523 323,466 300,524
<br /> 81,060
<br />Total $37,591,763 $38,902,336 $40,802,239 $42,906,677
<br /> $39,839,546
<br />
<br />Source: City of San Leandro Comprehensive Annual Financial Report; City of San Leandro.
<br />
<br />Utility User's Tax
<br />
<br />Utility users' tax ("UUT")is the third largest revenue for the City and represents
<br />approximately 14% of the General Fund's total revenue. The City imposes a 6% UUT on
<br />services that provide telephone, electric, gas, and cable. The City projects a combined increase
<br />of 3.2% in fiscal year 2006-07 over last fiscal year. Gas and electric UUT is the largest
<br />contributor to this revenue and is projected to grow by 4% from $6.1 million in the current year
<br />to $6.4 million in fiscal year 2006-07, as the trend for gas and electric rates are expected to
<br />continue to climb.
<br />
<br />Utility Users' Tax. As authorized by the San Leandro Municipal Code, a utility users'
<br />tax is levied on telephone, gas, electricity, and cable television services. The current rate for
<br />this charge is 6%. Utility users' tax is the second largest source of revenue for the City. The
<br />City currently exempts certain lower income households from the tax and, upon application of
<br />an industrial use taxpayer, rebates two-thirds of receipts from such user in excess of $18,000
<br />annually. -
<br />
<br />Franchise Tax. The City imposes fees on refuse, oil, and cable television companies
<br />for the privilege of using City streets. The City receives franchise fees from PG&E, Shell Oil,
<br />Pacific Pipeline, TCI Cablevision of Hayward, Waste Management of Alameda County, San
<br />Leandro Disposal Company, and the City's Water Pollution Control and Refuse Utility Enterprise
<br />Funds.
<br />
<br />Real Property Transfer Tax. The San Leandro Municipal Code authorizes the
<br />imposition of a transfer tax on real property sold in the City, at a rate of $6.00 per $1,000.
<br />Certain property transfers qualify for a 50% reduction in the amount otherwise payable.
<br />
<br />Transient Occupancy Tax. The San Leandro Municipal Code authorizes the City to
<br />levy a tax for the privilege of occupying lodgings on a transient basis. The current rate is 10%.
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