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<br />created earlier this year to additional cost savings and revenue enhancements to continue to deliver balanced budgets.
<br />Tax Revenues By Source
<br />The following table shows General Fund tax revenues by sources for the previous five fiscal years.
<br />TABLE 7 CITY OF SAN LEANDRO
<br />GENERAL FUND TAX REVENUES BY SOURCE Fiscal Years 2013-14 through 2016-17 (Audited) and Fiscal Year 2017-18 (Unaudited)
<br />
<br /> Audited 2013-14 Audited 2014-15 Audited 2015-16 Audited 2016-17 Unaudited 2017-18
<br />Sales Taxes $29,097,614 $32,948,155 $42,336,642 $41,727,835 $42,990,223
<br />Property Taxes 18,514,127 18,898,038 20,044,220 20,858,027 22,994,213
<br />Franchise Fees 4,581,920 4,845,086 4,968,614 5,102,904 5,269,391
<br />Utility Users Tax 10,157,762 10,359,050 10,807,583 10,975,234 10,719,316
<br />Property Transfer Tax 3,282,026 4,112,030 4,461,764 5,459,316 5,176,403
<br />911 Communication Access Tax 2,804,181 2,974,313 2,917,993 2,890,302 3,035,256
<br />Other Taxes 652,866 733,867 631,642 907,651 880,834
<br />Total $69,090,496 $74,870,539 $86,168,458 $87,921,269 $91,065,636 Source: City of San Leandro Audited Financial Statements for fiscal years ended June 30 of the years 2014, 2015 2016 and 2017; City of San Leandro. Sales and Use Taxes
<br />General. Sales and use taxes represent the largest source of tax revenue to the City (approximately 47% of tax revenues in fiscal year 2016-17). The City projects it received
<br />approximately $43 million (approximately 47% of tax revenues in fiscal year 2017-18) in sales
<br />tax revenue in fiscal year 2017-18. Since fiscal year 2013-14, sales tax revenues have increased 10% annually.
<br /> State Sales Tax Rates. The City collects a percentage of taxable sales in the City (minus certain administrative costs imposed by the State Board of Equalization) pursuant to the
<br />Bradley–Burns Uniform Local Sales and Use Tax (the “Sales Tax Law”), as shown below. See also “CONSTITUTIONAL AND STATUTORY LIMITATIONS ON TAXES AND APPROPRIATIONS – Proposition 22.”
<br /> Measure HH. At an election held on November 2, 2010, the voters of the City approved by a majority vote “Measure Z,” which increased the sales tax in the City by 0.25%, to be used
<br />by the City for general purposes. The Measure Z tax was scheduled to expire in 2018. 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. Pursuant to Measure
<br />HH, the sales tax in the City was increased by 0.50% (replacing the 0.25% increase effectuated by Measure Z) (the “Measure HH Tax”). The Measure HH Tax is scheduled to expire on March
<br />31, 2045. Measure HH Tax revenues totaled approximately $11 million or 13% of the City’s
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