General County Revenues
Overview
County Financing Overview
General County revenues are the source for General Fund Contributions to departments, previously referred to as Net County Cost. These revenues finance the State's mandated costs for health and welfare programs, the justice system including detention facilities, and the operation of County departments not covered by other revenue. They are derived largely from property taxes, vehicle license fee payments allocated to the County, Sales Tax, Deed Transfer Tax, Transient Occupancy Tax (TOT) and Cannabis Business Tax (CBT) for the unincorporated area of the County. General County Revenues also include franchise fees, fines and forfeitures, parking fees, interest earnings, certain overhead reimbursements, and the County’s share of State Tobacco Tax and Homeowners Property Tax Relief. They are not related to the revenue generating activities of any County department.
Budget Summary
Department Budget Overview
Budget Summary of Changes
The General County Revenues budget reflects a $5 million reduction in capital facility transfers out from the need to provide financing to the County Road program for 2023 storm disasters and the ongoing diversion of County Sales Tax revenue to other cities due to the State's "countywide pool" model, or to counties where online fulfillment centers are located. Total tax revenues increase by $3.3 million largely from property tax and allocated share of Vehicle License fees while Single Use Cup Tax and CannabisBusiness Tax are projected for modest increases. Intergovernmental Revenue decreased due to a higher Federal Disaster collection in 2023-24 while Use of Money and Property increased by $8.15 million from higher interest earnings. This budget does not yet include any proceeds from Measure K, which would increase by one-half percent the sales tax on retail transactions in the unincorporated area of the County. Once the March 5, 2024, Presidential Primary Election is certified, and the State confirms an effective start date of July 1, 2024, the pro-rated revenue for Measure K could be included in the 2024-25 budget as soon as the Last Day actions on June 4, 2024.
Last Day Budget Summary of Changes
The Last Day Budget adds $285,000 in expenditures to transfer out Board-directed spending of $240,000 to the Capital Projects budget and $45,000 to the Community Development and Infrastructure Capital Projects budget.
Adopted Budget Summary of Changes
The Adopted Budget adds $7,500,000 in sales tax revenue from the County’s Measure K half-cent sales tax, which voters approved on March 5, 2024. Of this amount, $5,500,000 of matching expenditures is included in the Contingencies budget, $1,000,000 in the Human Services Department budget, and $1,000,000 in this budget as a Board-directed operating transfer out to Parks Capital Projects.
The Adopted Budget also adds $29,185,985 in expenditures for the $18,000,000* transfer out to the Debt Service Fund for Federal storm project reimbursements that fall short of staff estimates, $10,046,728 transfer out to the Liability and Property Fund as an advance payment to increase cash balances to a 60% funded level, $1,000,000 transfer out to Parks Capital Projects, and $139,257 in 2023-24 unspent contract expenditures that continue into 2024-25.
* Note that the Board of Supervisors' September 24, 2024 budget amendment reduced the transfer out to the Debt Service Fund to $11,125,538 due to change in Federal Emergency Management Agency (FEMA) payments.
Open the Services Overview or Operational Plan Objectives below for more details.
Department Services and Objectives
Footnotes
1 – Indicates change from FY 2021-22 Allowed Budget
2 – General Fund Contribution is the share of General County Revenues (primarily property tax and other local taxes) allocated to each department. Other funds that contribute to this budget are shown on the Budget Details page.
3 – Indicates change from FY 2021-22 Adjusted Funded Positions (including Board-approved mid-year changes as of April 1, 2022).
Budget Details
The charts below show department expenditures and revenues by division and service. Click on the pie charts to drill down for more detail. Complete detail can be found on the County's Transparency Portal.