Other Taxes include Transient Occupancy Tax, Business License Tax, Real Property Transfer Tax, Franchise Fees, New Construction Tax, and the Sales Tax–Public Safety allocation. Together, these revenues provide a diversified source of General Fund revenue tied to lodging activity, local business operations, real estate transactions, development activity, and taxable sales. Transient Occupancy Tax has held relatively steady, increasing from approximately $2.2 million in FY 2022-23 to a budgeted $2.3 million in FY 2026-27. This revenue is generated from hotel stays and is influenced by visitor activity, business travel, tourism, room rates, and local lodging demand. While some year-to-year variation is expected, the City anticipates modest growth assuming continued stability in hotel occupancy and regional travel activity. Business License Tax is generated from businesses operating within the City and has remained generally stable over the five- year period, ranging from approximately $460,000 to $470,000 annually. The FY 2026-27 budget assumes $460,000 in revenue, reflecting a mature and relatively consistent local business base. Real Property Transfer Tax is collected when real property changes ownership and therefore fluctuates with the level and value of real estate transactions. Revenue has ranged from approximately $459,000 to $586,000 during the period shown, with $550,000 budgeted for FY 2026-27. Future collections will continue to be influenced by housing market conditions, sales activity, and property values. Franchise Fees have remained relatively stable, increasing from approximately $1.8 million in FY 2022-23 to $1.9 million in FY 2026-27. Franchise Fees are generated through agreements with utility and service providers that use the public right-of- way, including electric, gas, cable television, pipeline, and other franchise arrangements. Collections generally fluctuate modestly based on utility usage, rates, customer activity, and provider remittances. New Construction Tax is associated with qualifying development and construction activity and can vary significantly from year to year based on the timing and scale of development projects. Revenue declined from approximately $136,000 in FY 2022- 23 to $23,000 in FY 2024-25, before increasing to a projected $141,000 in FY 2025-26. The FY 2026-27 budget of
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