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Attachment 1 <br />List of Revenue Options <br />No.Type of Tax/Fee Basis of Levy <br />Voter <br />Approval <br />Requirement <br />1 <br />General Obligation <br />Bonds <br />Citywide. A levy on property based <br />on the properties’ assessed value <br />and used for voter approved debt.Two-thirds <br />2 Sales Tax General <br />Citywide. A levy on the retail sale of <br />tangible goods.Majority <br />3 Sales Tax Special <br />Citywide. A levy on the retail sale of <br />tangible goods.Two-thirds <br />4 Business License Tax <br />Citywide. A levy on operators of <br />businesses.Majority <br />5 <br />Transient Occupancy <br />(Hotel) Tax <br />Citywide; primarily to visitors. A levy <br />on the occupancy of hotels, motels, <br />or other short-term lodging.Majority <br />6 <br />Real Estate Transfer <br />Tax <br />Citywide. Property owners. Taxes <br />imposed on the transfer of title of real <br />property.Majority <br />7 Utility User Tax <br />Citywide. A levy on the use of <br />utilities, such as electricity, gas, or <br />telecommunications.Majority <br />8 <br />Community Facility <br />Districts/Parcel Tax <br />Citywide or local. A levy on parcels of <br />property, typically set at some fixed <br />amount per parcel. Two-thirds <br />9 <br />Benefit Assessment <br />Districts <br />Local. A levy on property within a <br />benefit assessment district. Based on <br />calculation of the special benefit. <br />Majority vote <br />of property <br />owners <br />10 <br />Property Related Fees <br />and Charges - Storm <br />Drain Impacted property owners <br />Majority vote <br />of property <br />owners <br />Page 223 of 371