CALIFORNIA LOCAL GOVERNMENT FINANCE ALMANAC DATA: Sales & Use Tax Rates, Transient Occupancy Tax Rates, Property Tax Revenues Per Resident- Carmel by-the-Sea & Loss of City Vehicle License Fee (VLF) Revenues Due to SB89 (2011)

ABSTRACT:  California Local Government Finance Almanac data including Tables featuring California City (Monterey County) Sales & Use Tax Rates, Transient Occupancy Tax Rates and Property Tax Revenues Per Resident (2008-09) & Property Tax Revenues Per Resident–Carmel-by-the-Sea (1991-92 through 2008-09) and Loss of City Vehicle License Fee (VLF) Revenues Due to SB89 (2011) Estimated FY2011-12 Impact are presented; an ADDENDUM of links to municipal finance resources is provided.

California City (Monterey County)

Sales & Use Tax Rates, Transient Occupancy Tax Rates & Property Tax Revenues Per Resident (2008-09)

Data Last Updated: 5/7/2012

CITY	Sales & Use Tax Rates	TOT Rates	Property Tax Revenues/Resident (2008-09)
Big Sur	7.250%
Carmel Rancho	7.250%
Carmel Valley	7.250%
Carmel-by-the-Sea	7.250%	10.0%	1,007
Del Rey Oaks	8.250%	10.0%	262
Marina	8.250%	12.0%	124
Monterey	7.250%	10.0%	208
Pacific Grove	8.250%	10.0%	262
Pebble Beach	7.250%
Salinas	7.750%	10.0%	91
Sand City	7.750%		298
Seaside	8.250%	12.0%	51

NOTES:

Sales & Use Tax Rates

• Of 37 cities/areas in Monterey County, thirty-one cities/areas have sales tax rate of 7.250%, including Carmel, two cities (Salinas and Sand City) have sales tax rate of 7.750% and four cities (Del Rey Oaks, Marina, Pacific Grove and Seaside) have sales tax rate of 8.250 % 

Transient Occupancy Tax Rates – California Cities (March 2011)

• Total 431 cities, mean 9.6%, maximum 15.0%, minimum 3.5%, median 10.0%.
• Only one city, Anaheim, has a TOT of 15.0%.
• Six cities have a TOT of 14.0%, including Beverly Hills, Inglewood, Los Angeles, Oakland, San Francisco and Santa Monica. 

• Tourist Destination Cities:

Del Mar @ 13.0%

Calistoga, Heraldsburg, St. Helena,Yountville @ 12.0%

Carpinteria, Hermosa Beach, Huntington Beach, Laguna Beach, Manhattan Beach, Monterey, Newport Beach, Ojai @ 10.0%

Palm Desert @ 9.0%

• Monterey Peninsula Cities

      Marina & Seaside @ 12.0%

Carmel, Del Rey Oaks, Monterey, Pacific Grove, Salinas @ 10.0%

Property Tax Revenues Per Resident–Carmel-by-the-Sea (1991-92 through 2008-09)

Fiscal Year	Property Tax Revenues Per Resident
1991-92	293
1992-93	270
1993-94	281
1994-95	295
1995-96	303
1996-97	313
1997-98	329
1998-99	351
1999-2000	409
2000-01	503
2001-02	555
2002-03	602
2003-04	703
2004-05	728
2005-06	829
2006-07	919
2007-08	957
2008-09	1,007

Loss of City Vehicle License Fee (VLF) Revenues Due to SB89 (2011)

Estimated FY2011-12 Impact

CITY	Population	Lost Motor Vehicle License Fee (Total)
Carmel-by-the-Sea	4,102	14,470
Del Rey Oaks	1,654	5,835
Marina	28,136	99,253
Monterey	30,641	108,089
Pacific Grove	15,683	55,323
Salinas	156,516	552,443
Sand City	329	1,161
Seaside	34,918	123,177

NOTES:

Motor Vehicle License Fee Revenues

1991-92 146,726

1992-93 152,213

1993-94 146,274

1994-95 150,946

1995-96 166,851

1996-97 174,839

1997-98 188,765

1998-99 201,276

1999-2000 261,374

2000-01 262,030

2001-02 228,937

2002-03 221,751

2003-04 NR

2004-05 44,207

SOURCE: California Local Government Finance Almanac

ADDENDUM:

CALFACTS (January 2011)

Understanding the basics of COUNTY and CITY REVENUES

You pay fees and taxes to government but . . . How much goes to cities? How do they spend it?

A look at Californiacity finance from the view of the taxpayer

Property Tax: How much goes to your city? 21%

Sales Tax: For each taxable dollar you spend, you pay sales tax to $ 0.01 (13%)

Vehicle License & Registration Fees Where do they go?  Cities 3%

Financial Management for Elected Officials: Questions to Ask