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<br />The following table shows General Fund tax revenue sources for the past five fiscal
<br />years.
<br />TABLE 7
<br />CITY OF SAN LEANDRO
<br />GENERAL FUND TAX REVENUES BY SOURCE
<br />Fiscal Years 2011-12 through 2015-16
<br />
<br /> 2011-12 2012-13 2013-14 2014-15 2015-16
<br />Property Taxes $22,357,186 $17,631,582 $18,514,127 $18,898,038 20,011,263
<br />Sales Taxes 24,126,105 26,304,583 29,097,614 32,948,155 40,338,342
<br />Franchise Fees 4,231,420 4,444,251 4,581,920 4,845,086 4,968,614
<br />Utility Users Tax 9,968,546 9,888,123 10,157,762 10,359,050 10,807,583
<br />Property Transfer Tax 2,981,685 2,956,419 3,282,026 4,112,030 4,235,952
<br />911 Communication Access Tax 2,684,591 2,723,255 2,804,181 2,974,313 2,917,993
<br />Other Takes 555,988 591,016 652,866 733,867 6,247,987
<br />Total $66,905,521 $64,539,229 $69,090,496 $74,870,539 89,527,734
<br /> Source: City of San Leandro.
<br />The City’s three largest sources of revenues are, in order, sales taxes, property taxes,
<br />and the utility users taxes for Fiscal Year 2015–16 are as follows.
<br />Sales and Use Taxes. Sales and use taxes represent the largest source of tax revenue
<br />to the City (approximately 40.0% of general governmental tax revenues in 2015–16). The City
<br />expects to have received approximately $41.6 million in sales tax revenue for Fiscal Year 2015–
<br />16. Since 2011–12, sales tax revenues have seen 9–12% annual growth rates. Prior to the
<br />Great Recession than began in 2008, sales taxes were the City’s largest source of tax receipts,
<br />and the City believes that reduced sales tax revenues for Fiscal Years 2007–08, through 2010–
<br />11 were part of a short–term (recessionary) trend.
<br />
<br />Sales Tax Rates. The City collects a percentage of taxable sales in the City
<br />(minus certain administrative costs imposed by the State Board of Equalization)
<br />pursuant to the Bradley–Burns Uniform Local Sales and Use Tax (the “Sales Tax Law”),
<br />as shown below. As part of the State’s Fiscal Year 2003–04 Budget, the State
<br />Legislature authorized, and the voters of the State approved, a redirection to the State
<br />from local jurisdictions (including the City) of sales revenues in the amount of 0.25% of
<br />the basic 1.0% local sales tax rate, starting July 1, 2004. The State of California uses
<br />such revenues to pay the State’s economic recovery bonds. Under the California
<br />Economic Recovery Act, which includes legislation commonly referred to as the “Triple
<br />Flip,” the State redirected certain property taxes in the ERAF to local governments,
<br />including the City, to compensate for this redirection of sales taxes on a “dollar for dollar”
<br />basis. The “Triple Flip” ended in Fiscal Year 2015-16. See also “CONSTITUTIONAL
<br />AND STATUTORY LIMITATIONS ON TAXES AND APPROPRIATIONS – Proposition
<br />22.”
<br />
<br />At an election held on November 2, 2010, the voters of the City approved (by a
<br />majority vote) “Measure Z”, which increased the sales tax in the City by 0.25%, to be
<br />used by the City for general purposes. The tax was scheduled to expire in 2018.
<br />However, at an election held on November 4, 2014, the voters of the City approved (by a
<br />majority vote) “Measure HH”, which superseded and replaced Measure Z. Measure HH
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