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<br />4826-7904-2280v7/200434-0005
<br />Year 2022 is set forth in the table below. Certain general taxes currently imposed by the City are affected by
<br />various State Constitutional provisions. See the caption “CONSTITUTIONAL AND STATUTORY
<br />LIMITATIONS ON TAXES AND APPROPRIATIONS.”
<br />TABLE 12
<br />City of Santa Ana
<br />Major Revenues and Fees by Source
<br /> Fiscal Year Ended June 30,
<br />Revenue Category 2017 2018 2019 2020 2021(1) 2022(2)
<br /> Taxes
<br /> Property taxes(3) $ 72,571,508 $ 76,616,413 $ 81,619,335 $ 85,935,158 $ 87,071,499 $ 90,627,840
<br /> Hotel visitors tax 9,767,741 9,245,942 9,414,661 7,739,780 4,139,981 5,000,000
<br /> Utility users
<br />taxes 24,413,461 23,942,639 22,655,737 21,710,236
<br />24,916,820 23,650,000
<br /> Business taxes 13,774,226 14,902,987 18,815,339 25,435,245 31,605,528 33,075,000
<br /> Franchise taxes 7,865,850 8,338,529 8,278,148 9,171,405 10,514,238 11,761,000
<br /> Other taxes 1,370,753 1,263,270 1,219,276 1,198,890 1,275,120 1,227,200
<br />Intergovernmental(4) 50,608,997 48,571,676 67,955,097 109,454,403 124,797,276 122,006,900
<br /> Investment Income 302,347 344,459 4,212,475(5) 3,176,457(5) 489,807(6) 360,000
<br /> Other revenue 11,298 -- -- -- -- --
<br /> Transfers 26,584 -- 24,608 6,625,120(7) -- --
<br /> Total Revenue $ 180,712,765 $ 183,225,915 $ 214,194,676 $ 270,446,694 $ 284,810,269 $ 287,707,940
<br />
<br />(1) Reflects estimated Fiscal Year 2021 amounts.
<br />(2) Reflects budgeted Fiscal Year 2022 amounts.
<br />(3) Includes property taxes in lieu of vehicle license fees. See the captions “—Property Taxes” and “—State of California Motor Vehicle In-Lieu
<br />Payments.”
<br />(4) Increase beginning in Fiscal Year 2019 is largely the result of revenues collected under Measure X. See “—Sales Taxes—District Add-On”
<br />for more information regarding Measure X.
<br />(5) Increase due to the portfolio market value exceeding the book value in each year.
<br />(6) City will record the fair market value adjustment at the end of Fiscal Year 2021, which will increase revenues from Investment Income.
<br />(7) Increase due to one-time transfer from the Reuse Fund that related to prior year franchise fee revenues resulting from the City’s reuse
<br />operations.
<br />Source: City’s Annual Financial Reports for Fiscal Years 2016 - 2020; Adopted Budget of the City for Fiscal Year 2022; the City.
<br />Sales Taxes
<br />The City receives the 1% Bradley-Burns allocation of sales taxes collected by the state, as well as a
<br />locally levied district add-on tax. See the caption “— District Add-On” below. Total sales tax receipts of
<br />approximately $108.5 million provided the largest tax revenue source for the City in Fiscal Year 2020. Sales
<br />taxes contributed approximately 40.1% of general tax revenues and approximately 33.6% of total general
<br />revenues in Fiscal Year 2020. For Fiscal Year 2021, the City has estimated sales tax receipts to be approximately
<br />$123.9 million, totaling approximately 43.5% of general tax revenues and approximately 36.5% of total general
<br />revenues. For Fiscal Year 2022, the City has budgeted sales tax receipts to be approximately $121.1 million,
<br />totaling approximately 42.1% of general tax revenues and approximately 34.9% of total general revenues.
<br />District Add-On. A sales tax is imposed on retail sales or consumption of personal property and
<br />collected and distributed by the California Department of Tax and Fee Administration (the “CDTFA”). The
<br />basic sales tax rate is established by the State Legislature, and local overrides may be approved by voters. The
<br />current sales tax rate in the City is 9.25%, which includes a 1-1/2 cent levy that was approved by City voters on
<br />November 6, 2018 (“Measure X”). Measure X was placed on the ballot by the City Council for the purpose of
<br />financing a share of general city services, including emergency response services, homelessness and housing
<br />services, fixing potholes and streets, maintaining parks, after school programs, senior services and graffiti
<br />removal, and addressing the City’s structural general revenue deficit. The added tax will continue until 2029,
<br />and then be reduced to a 1 cent levy until it expires on 2039. In Fiscal Year 2020, Measure X produced $61.8
<br />million in additional sales tax revenue to the City. The City estimates that Measure X produced $61.4 million
<br />in additional sales tax revenues in Fiscal Year 2021 and it has budgeted for Measure X revenues of $65 million
<br />in the Fiscal Year 2022 budget.
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