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.
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.