CaliforniaCityFinance.com Updated January 22, 2019 The California Local Government Finance Almanac

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1 Updated January 22, 2019 The California Local Government Finance Almanac Shared Revenue Estimates: State Revenue Allocations to Cities and Counties Local Streets and Roads Estimates: , Including Highway Users Tax Account (HUTA) and Road Maintenance and Rehabilitation Account (RMRA) The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. These allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account which allocates much or the revenue from the Road Repair and Accountability Act of 2017 ( Beall). California taxes on motor vehicle fuels include the gasoline tax, diesel fuel tax, and the use fuel tax. Taxes on aircraft jet fuel are transferred to the state Aeronautics Account. Taxes on fuel used for other motor vehicles are transferred to the state Highway Users Tax Account include: The gasoline tax and diesel fuel tax imposed on the use of vehicle fuels at the rate of 13 cent per gallon for diesel fuel and 18 cent per gallon for gasoline, which includes the 9 cent per gallon rate added by Proposition 111 (1994). The use fuel tax is imposed on vendors and users of motor vehicle fuels that are not taxed under either the gasoline or diesel fuel tax, such as liquefied petroleum gas, ethanol, methanol and natural gas (both liquid and gaseous) for use on state highways. Use Fuel Tax rates vary depending on the type of fuel. Variable rate per gallon gasoline diesel fuel excise taxes imposed in in a complicated arrangement known as the fuel tax swap. The fuel tax swap replaced the previous Proposition 42 sales tax on gasoline. Other transportation taxes are allocated to cities and counties through the Road Maintenance and Rehabilitation Account (RMRA) which allocates revenue from the Road Repair and Accountability Act of 2017 ( Beall) to local streets and roads and other transportation uses. Revenue allocated through the RMRA includes: An additional 12 cent per gallon increase to the gasoline excise tax effective November 1, An additional 20 cent per gallon increase to the diesel fuel excise tax effective November 1, 2017 with half of the revenues going to the state Trade Corridor Enhancement Account (TCEA) and half to the RMRA. An additional vehicle registration tax called the Transportation Improvement Fee with rates based on the value of the motor vehicle effective January 1, An additional $100 vehicle registration tax on zero emissions vehicles of model year 2020 or later effective July 1, The Road Repair and Accountability Act of 2017 ( Beall) also adopted annual inflationary adjustments to all per-gallon motor vehicle fuel excise taxes including the rates allocated through the Highway Users Tax Account (HUTA) Isle Royale Lane Davis, CA Tel

2 Highway Users Tax Account (HUTA) Page 2 of January 2019 Revenue Allocations Streets & Highways Code Sec HUTA Cities and counties receive revenue from the motor vehicle fuel taxes imposed pursuant to Revenue and Taxation Code Section 7360(a) and (b) through the Highway User Tax Account under the following formulas outlined in the Streets and Highways code and illustrated in Figure 1. Section Section 2104 allocates funds to counties with designated allotments for engineering and administration, snow removal, heavy rainfall / storm damage as well as county streets, roads and public mass transit guideways and facilities. Section Section 2105(a) allocates 11.5 percent of the tax revenues in excess of 9 cents per gallon (i.e. the Proposition 111 rate) monthly among counties based on population. Section 2105(b) allocates 11.5 percent of the tax revenues in excess of 9 cents per gallon (i.e. the Proposition 111 rate) monthly among cities based on population. Section Revenues equal to 1.04 cents per gallon are allocated as follows: a. $7.2 million per year to the State Bicycle Transportation Account. b. $400 per month to each city ($2,308,800 per year among the 481 eligible cities 1 ) c. $800 per month to each county ($556,800 per year among the 58 counties) d. The residual amount to each county and the cities in that county based on registered vehicles. In each county, from this amount, the county receives an allotment based on the share of assessed value of the county which is in the unincorporated area. The remainder is allocated to the cities within the county based on population. 1 The city of Rolling Hills has only private streets and is therefor not eligible to receive these allocations.

3 Page 3 of January 2019 Section This section provides monthly allocations to cities of cents per gallon of gasoline, 1.8 cents per gallon of diesel, and 2.59 cents per liquefied petroleum gas (LPG), as follows. a. Each city with snow removal costs in excess of $5,000 is allocated 50 percent of the cost exceeding $5,000. b. The remainder is allocated to cities based on population. Section These funds (about $2.6 million per year) are allocated to cities annually in July based on population as follows: Streets & Highway Code City Population Annual Allocation over 500,000 $ 20, ,000 to 500,000 $ 10,000 50,000 to $ 7,500 25,000 to 49,999 $ 6,000 20,000 to 24,999 $ 5,000 15,000 to 19,999 $ 4,000 10,000 to 14,999 $ 3,000 5,000 to 9,999 $ 2,000 less than 5,000 $ 1,000 Section funds must be used for engineering costs and administrative expenses related to city streets. Cities with populations under 10,000 may also expend the moneys for street construction or acquisition of street rights-of-way. Section 2103 HUTA and the 2010 Gasoline Sales Tax Excise Tax Swap In March 2010 as a part of a special budget session called by Governor Schwarzenegger, the Legislature enacted a swap of state sales taxes on gasoline for a gasoline excise tax. Intended to be revenue neutral, the fuel tax swap provided the Legislature with greater flexibility in the use of funds, in particular relieving the general fund from the cost of state transportation debt service payments. The fuel tax swap: 1. Repealed the state sales tax on gasoline (local rates including the Bradley Burns are NOT affected); 2. Increased the excise tax on gasoline by cents and added an annual adjustment mechanism intended to ensure the new excise tax provides, over time, the same amount of revenues expected from the sales tax on gas (no more, no less); 3. Increased the sales tax on diesel by 1.75 percent and allocates 75 percent to local transit agencies and 25 percent to state transit programs. The excise tax on diesel is reduced from 18 cents to 13.6 cents. Sales tax revenues from diesel must go to transit funding. 4. Provided for a specific allocation of the funds among state and local transportation needs. Revenues from the new Section 2103 excise tax rate are now allocated as follows: 1. State transportation debt service; 2. Remainder allocated: a. 44 percent to the State Transportation Improvement Program (STIP); b. 12 percent State Highway Operation and Protection Program (SHOPP); c. 44 percent evenly split between cities and counties using current HUTA formulas. Section 2103 funds are allocated to cities on a per capita basis and to counties 75 percent based on the proportion of registered vehicles and 25 percent based on the proportion of maintained county road miles.

4 Page 4 of January 2019 The law includes expressed legislative intent to fully replace the local streets and road funds cities and counties would have received under Proposition 42 state sales tax on gasoline with allocations from the new higher motor vehicle excise tax (HUTA) rate. However, the swap created certain revenue effects related to the timing and receipt of revenues. In particular, the law provides that the new excise tax rate be adjusted annually by the BOE to garner an amount of revenues equal to what Prop42 would have provided in the prior year. Thus, the annual Sec 2103 funds are always looking backward. If the Section 2103 amounts generate less than Prop42 would have, the difference will not be made up until the following year. In the years following the swap, there were a number of snafus and changes in interpretation of the Section 2103 allocation. In FY SCO allocated more money to cities and counties and did not fully backfill state transportation programs for weight fees that were used for debt service and loans that those funds would have otherwise received. This was contrary to the Legislature s intention, but the statute was not clear. The statute was clarified in the 2013 budget to clarify the original intent of the weight fee swap to fully backfill state transportation funds. [Streets & Highways Code 2103 (a)(1)(d)]. In February of 2018, the Board of Equalization failed to take action on the staff recommendation to increase the variable gasoline tax rate by 4 cents per gallon. This assumed rate increase had been built into the statewide revenue estimates computed by the California Department of Finance in the January 2018 Governor s Proposed Budget and in the individual city and county revenue allocation estimates provided in January The Governor s May 2018 revision included a million downward revision in expected Section 2103 variable gas tax rate funds. The Section 2103 Local Streets and Roads allocation to cities and counties have varied and declined dramatically and, due to BOE s failure to enact a rate increase in 2018 will fall to $236 million for FY Streets & Highways Code Section 2103 Variable Gas Tax Allocations to Cities and Counties The Road Repair and Accountability Act of 2017 ( Beall) removes BOE s discretionary rate setting role over the Section 2103 variable rate and resets the variable rate at 17.3 cents per gallon on July 1, 2019, up from the current 11.7 cents. This adjustment will add roughly $350 million of LSR revenue, more doubling Section 2103 revenue allocations for FY over the prior year.

5 Page 5 of January 2019 Price-Based (Fuel Tax Swap) Rates Effective Date Variable Rate Total Rate / Gallon July 1, 2010 $0.173 $0.353 July 1, 2011 $0.177 $0.357 July 1, 2012 $0.180 $0.360 July 1, 2013 $0.215 $0.395 July 1, 2014 $0.180 $0.360 July 1, 2015 $0.120 $0.300 July 1, 2016 $0.098 $0.278 July 1, 2017 $0.117 $0.297 July 1, 2018 $0.117 $0.297 July 1, 2019 $0.173 $0.353

6 Page 6 of January 2019 Changes to HUTA Allocated Rates, Including the Variable Rate by the Road Repair and Accountability Act of 2017 ( Beall) In addition to increasing various fuel and motor vehicle registration taxes, the Road Repair and Accountability Act of 2017 ( Beall) will reset the price-based gasoline excise tax to its 2010 year original 17.3 cent per gallon rate on July 1, 2019 and eliminate the complicated and problematic price-based rate adjustment procedure. With regard to diesel fuel taxes, eliminated upon its enactment the price-based adjustment mechanism applied to the diesel fuel tax rate. The diesel fuel tax rate will remain at its current 16 cents per gallon until July 1, On July 1, 2020, and every July 1 thereafter, the gasoline and diesel fuel excise tax rates including the 18 cent per gallon base rate, the 17.3 percent per gallon rate, the diesel fuel excise tax rate and vehicle registration taxes will be increased by the change in the California Consumer Price Index. Use of Funds: HUTA The use of local Motor Vehicle Fuel Tax funds is restricted by Article XIX of the California State Constitution and by Streets and Highways Code Section All Motor Vehicle Fuel Tax funds allocated from the Highway Users Tax Account must be expended for the following: (a) The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. (b) The research and planning for exclusive public mass transit guideways (and their related fixed facilities), the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. (c) The construction and improvement of exclusive public mass transit guideways (and their related fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, the administrative costs necessarily incurred in the foregoing purposes, and the maintenance of the structures and the immediate right-of-way for the public mass transit guideways. (d) The payment of principal and interest on voter-approved bonds issued for the purposes specified above. Three Year State General Fund TCRF Loan Repayment Funds stipulates the repayment of $706 million by the state General Fund to transportation funds over three fiscal years: , , and Under, $75 million are to be allocated to local streets and roads from repayments of Transportation Congestion Relief Funds (TCRF) in each of these three years. These funds are allocated half to cities and half to counties with the city funds allocated among cities on a per capita basis, the county funds allocated among counties based on numbers of registered vehicles and county road mileage. These revenues may be deposited in local HUTA funds. 2 2 Note that the loan repayment is between the state general fund and state transportation funds. From an accounting standpoint this is NOT a debt repayment to local agencies, it is simply revenue.

7 Page 7 of January 2019 However, these TCRF funds carry slightly different use requirements than HUTA funds. TCRF funds may be expended only for street and highway maintenance, rehabilitation, reconstruction or storm damage repair. For these purposes, Maintenance means patching and/or overlay and sealing. Reconstruction includes any overlay, sealing or widening of the roadway, if the widening is necessary to bring the roadway width to the state minimum standards, but does not include widening for the purpose of traffic capacity. Storm damage repair is repair or reconstruction of local streets and highways and related drainage improvements that have been damaged due to winter storms and flooding, and construction of drainage improvements to mitigate future roadway flooding and damage problems, in those jurisdictions that have been declared disaster areas by the President of the United States. Road Maintenance and Rehabilitation Account (RMRA) Revenue Allocations Streets & Highways Code Sec 2031 RMRA The Road Repair and Accountability Act of 2017 ( Beall) is a significant new investment in California s transportation systems of about $5.2 billion per year. The Act increases per gallon fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes, stabilizes the problematic price-based fuel tax rates and provides for inflationary adjustments to rates in future years. The Act will more than double local streets and road funds allocated through the Highway Users Tax Account, allocating funds from new taxes through a new Road Maintenance and Rehabilitation Account (RMRA). The RMRA receives funds 3 from the following new taxes imposed under the Road Repair and Accountability Act of 2017: A 12 cent per gallon increase to the gasoline excise tax effective November 1, A 20 cent per gallon increase to the diesel fuel excise tax effective November 1, 2017, half of which will be allocated to Trade Corridors Enhancement Account (TCEA) with the remaining half to the RMRA. 3 In addition, funds from a 4 percent increase in the diesel sales tax to 5.75 percent from the prior 1.75 percent effective November 1, 2017 are allocated to the Public Transportation Account.

8 Page 8 of January 2019 A new vehicle registration tax called the transportation improvement fee, effective January 1, 2018, based on the market value of the vehicle. An additional new $100 vehicle registration tax on zero emission vehicles model year 2020 and later effective July 1, Annual rate increases to these taxes beginning July 1, 2020 (July 1, 2021 for the ZEV fee), and every July 1 thereafter for the change in the California Consumer Price Index. The first adjustment to be made on July 1, 2020 will cover CPI change for two years: November 1, 2017 through November 12, Transportation Improvement Fee (Vehicle Registration Tax) (2017) Rev&Tax Vehicle Value Fee Under $5,000 $25 $5,000-$24,999 $50 $25,000-$34,999 $100 $35,000-$59,999 $150 $60,000 and over $175 The Road Repair and Accountability Act directs the State Controller to allocate, on a monthly basis, fifty percent of the revenues in the RMRA to the State Highway Operation and Protection Program (SHOP) in the State Highway Account and half to cities and counties. But there are a series of specific program allocations, subject to appropriation in the annual state budget, to be taken out first: 1. Administrative costs. 2. $200 million for the State-Local-Partnership Program for existing and aspiring self-help jurisdictions.

9 Page 9 of January $100 million annually for the Active Transportation Program for the purpose of encouraging increased use of active modes of transportation, such as biking and walking. 4. $400 million for state bridge and culvert maintenance and rehabilitation. 5. $25 million for the state s Freeway Service Patrol program. 6. $5 million for five years through FY for pre-apprenticeship training programs of the California Workforce Development Board. 7. $25 million for local planning grants to encourage local and regional planning. 8. $7 million for transportation research and transportation-related workforce education, training, and development including $5 million to the University of California and $2 million to the California State University. Use of Funds: RMRA [Streets and Highways Code Section 2030] The use of RMRA local streets and roads funds is similar but, not identical, to HUTA use rules. Pursuant to Streets and Highways Code Section 2030, RMRA local streets and roads allocations must be used for projects that include, but are not limited to, the following Road maintenance and rehabilitation Safety projects

10 Page 10 of January 2019 Railroad grade separations Traffic control devices Complete street components, including active transportation purposes, pedestrian and bicycle safety projects, transit facilities, and drainage and storm-water capture projects in conjunction with any other allowable project. RMRA funds may also be used to satisfy a match requirement in order to obtain state or federal funds for eligible projects. also contains non-obligatory intent language regarding the use of funds. To the extent possible and cost effective, cities and counties are to use a use: advanced recycling techniques that reduce greenhouse gas emissions; automotive technologies, ZEV fueling, infrastructure-to-vehicle; communications autonomous vehicle systems; resiliency re climate change, fires, floods, sea level rise; and complete street elements, access for bicycles, pedestrians. If a city or county has an average Pavement Condition Index that meets or exceeds 80, the city or county may spend its RMRA funds on transportation priorities other than these. [Streets and Highways Code Sec 2037] Maintenance of Effort: RMRA [Streets and Highways Code Sec 2036] The Road Repair and Accountability Act contains a local agency maintenance of effort (MOE) requirement that applies to funds allocated through the RMRA. The Act states that the MOE requirement is to ensure that these new roads funds do not supplant existing levels of city and county general revenue spending on streets and roads. The MOE for the receipt of RMRA funds state that a city or county must maintain general fund spending for street, road, and highway purposes at no less than average of , , and years. In making this calculation an agency may exclude one-time funds. A city or county that fails to comply in a particular year may make it up with in additional expenditures in the following year. The Act provides that the State Controller may perform audits to ensure compliance with these MOE rules. If the State Controller determines that a city or county has not met it s MOE, the agency will be required to reimburse the state for the funds it received during that fiscal year. However, a city or county that fails to comply in a particular fiscal year may expend during that fiscal year and the following fiscal year a total amount that is sufficient to comply. Any funds withheld or returned as a result of a failure to comply will be reapportioned to the other counties and cities whose expenditures are in compliance. For further guidance, see the State Controller s Guidelines Relating to Gas Tax Expenditures for Cities and Counties. Spending Plans and Reports: RMRA [Streets and Highways Code Sec 2034] The Road Repair and Accountability Act stipulates that, prior to receiving RMRA funds in a fiscal year, a city or county must submit to the California Transportation Commission (CTC) a project list pursuant to an adopted budget. The list must include for each project: description, location, schedule, useful life. [Streets and Highways Code Sec 2034(a)] The Road Repair and Accountability Act also requires that a city or county submit to the CTC an annual report of project completion in order to receive RMRA funds. The report must include descriptions of all projects for which

11 Page 11 of January 2019 RMRA funds were expended including: description, location, funds expended, completion date, estimated useful life of the project. There are no additional use or reporting requirements on Highway Users Tax Account funds (Streets and Highways Code Sec ) or on the three year transportation loan repayment funds. Budgeting and Accounting for RMRA Funds: The ~60 Day Delay The allocation of Road Maintenance and Rehabilitation Account (RMRA) revenues to cities and counties takes many weeks. It takes the State Controller s Office roughly 30 to 60 days from the time of revenue collection by the state, through the various statutory set asides to distribute the funds to cities and counties in monthly allocations. Consequently, the estimates shown in this report are for revenues collected for July through June are not received on a cash basis by local agencies until September through August. That is, the FY figure for your agency is revenues collected in and for July 2018 through June 2019, but distributed in monthly allocations September 2018 through August Cities and counties thus have two choices in the budgeting and accounting of RMRA revenues: 1) apply a 60 day accrual policy to RMRA funds (recommended); or 2) adjust RMRA budgets downward (especially in FY ) to reflect a distributed cash basis. Local Streets and Roads (HUTA and RMRA) Revenue Estimates for FY and FY City by city and county by county estimates were generated using a model reflecting the local allocation formulas, latest population figures used by the State Controller for allocations and state Department of Finance (DOF) estimates of statewide HUTA and RMRA tax revenues provided in the Governor s budget proposal and in analyses of (Beall), The Road Repair and Accountability Act of HUTA The Streets and Highways Code Section allocations are based on the base 18 cent per gallon rate that does not change. As a result, those allocations are more stable, although they are now declining with fuel efficiency and increasing use of alternative transportation fuels. Statewide fuel consumption (gallons) has been relatively flat in recent years. The estimates released this month by the State Department of Finance for FY are about 1 percent down from prior (May 2018) estimates for the year. Nevertheless, they indicate that FY allocations to cities and counties from the Section base HUTA will increase about 3.8 percent over FY actuals. FY allocations of Section base HUTA are projected to decline by about 0.5 percent from the current year. Revenue from the price-based rate allocated pursuant to Streets and Highways Code Section 2103 are currently affected by the complex fuel tax swap adjustment procedure which has caused wide swings. The significant downturns in revenue for many years through FY have been largely due to falling gasoline prices and consumption as well as true ups under the fuel tax swap system. State Department of Finance estimates for Section 2103 revenues in FY are about 6.7 percent down from May 2018 estimates for the year. Section 2103 HUTA allocations for FY are projected to decrease about 8.2 percent from FY , about 35 percent above the low year allocations. As described earlier, the Section 2103 rate will be reset to 17.3 cents per gallon on July 1, DOF estimates Section 2103

12 Page 12 of January 2019 revenues to cities and counties will increase 140 percent from $236 million in FY to $567.2 million in FY All together, DOF estimates for FY Section HUTA revenues are about 2 percent down from prior (May 2018) estimates due to lower than predicted fuel consumption. RMRA The new Road Repair and Accountability Act () taxes that provide funding to cities and counties through the Revenues to the Road Maintenance and Rehabilitation Account (RMRA) began on November 1, 2017 when the new per-gallon fuel excise taxes took effect. On January 1, 2018, the new vehicle registration tax, the Transportation Improvement Fee, took effect. Cities, counties and other recipients of these revenues are now seeing the first full year of these revenues in FY The zero emission vehicle registration tax begins on July 1, DOF estimates of RMRA revenues for are 4.6 percent down from May 2018 estimates. While also due to lower than predicted fuel consumption, the effect on RMRA revenues to cities and counties differs from HUTA because there are certain fixed allocations of funds prior to the city and county allocations. RMRA funds for are estimated to grow by 4.4 percent over the current year. Millions 3,000 2,500 2,000 1,500 1, mjgc California Local Streets and Roads Program - State Funds to Cities and Counties FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FY20-21 estimated projected >>>>>>>>>>>>> Road Maintenance & Rehabilitation Account loan repayment 2103 pricebased 2104 counties 2105 cities&counties cities ATTACHMENTS: A) Local Streets and Roads - Projected Individual City Revenues FY B) Local Streets and Roads - Projected Individual City Revenues FY C) Local Streets and Roads - Projected Individual County Revenues FY * D) Local Streets and Roads - Projected Individual County Revenues FY * *coming soon.

13 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc ALAMEDA COUNTY ALAMEDA 279, , , ,679 7,500 1,580,149 88,934 1,250,532 2,919,615 ALBANY 67, ,633 69, ,048 4, ,586 21, , ,196 BERKELEY 432, , , ,829 10,000 2,437, ,438 1,932,558 4,507,732 DUBLIN 224, , , ,850 7,500 1,269,573 71,317 1,002,813 2,343,704 EMERYVILLE 42,546 67,127 45,415 88,161 3, ,249 13, , ,963 FREMONT 835,160 1,317, ,065 1,730,583 10,000 4,695, ,506 3,733,360 8,694,349 HAYWARD 574, , ,481 1,190,994 10,000 3,236, ,722 2,569,312 5,988,098 LIVERMORE 324, , , ,912 7,500 1,829, ,085 1,449,506 3,382,202 NEWARK 168, , , ,904 6, ,476 53, ,685 1,760,689 OAKLAND 1,521,155 2,400,006 1,456,932 3,152,072 10,000 8,540, ,590 6,799,916 15,823,672 PIEDMONT 40,148 63,343 43,126 83,192 3, ,809 12, , ,042 PLEASANTON 280, , , ,163 7,500 1,586,869 89,315 1,255,891 2,932,075 SAN LEANDRO 310, , , ,885 7,500 1,753,807 98,785 1,389,043 3,241,634 UNION CITY 258, , , ,517 7,500 1,463,410 82,312 1,157,419 2,703,141 ALPINE COUNTY AMADOR COUNTY AMADOR 660 1,041 5,526 1,367 1,000 9, ,949 12,753 IONE 28,584 45,098 36,238 59,230 2, ,149 9, , ,012 JACKSON 16,598 26,187 23,055 34,393 1, ,232 5,277 74, ,703 PLYMOUTH 3,565 5,625 8,721 7,387 1,000 26,298 1,133 15,936 43,367 SUTTER CREEK 8,872 13,997 14,557 18,383 1,000 56,810 2,820 39,658 99,289 BUTTE COUNTY BIGGS 6,786 10,706 12,062 14,061 1,000 44,616 2,157 30,334 77,107 CHICO 327, , , ,799 7,500 1,886, ,141 1,464,364 3,454,583 GRIDLEY 24,607 38,824 31,133 50,990 2, ,554 7, , ,377 OROVILLE 64, ,546 73, ,367 4, ,949 20, , ,120 PARADISE 94, , , ,732 6, ,372 29, ,353 1,033,690 CALAVERAS COUNTY ANGELS CAMP 14,618 23,064 28,249 30,291 1,000 97,222 4,647 65, ,216 COLUSA COUNTY COLUSA 22,138 34,929 16,615 45,874 2, ,557 7,038 98, ,559 WILLIAMS 19,386 30,586 15,146 40,170 2, ,288 6,163 86, ,110 Page 1 of 14

14 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc CONTRA COSTA COUNTY ANTIOCH 401, , , ,049 10,000 2,286, ,499 1,792,810 4,206,470 BRENTWOOD 223, , , ,387 7,500 1,278,794 71, ,658 2,349,545 CLAYTON 40,549 63,976 45,898 84,023 3, ,445 12, , ,598 CONCORD 458, , , ,377 10,000 2,609, ,653 2,048,076 4,803,293 DANVILLE 157, , , ,331 6, ,702 50, ,988 1,656,755 EL CERRITO 88, ,576 94, ,313 5, ,817 28, , ,399 HERCULES 93, ,288 99, ,442 6, ,500 29, , ,487 LAFAYETTE 91, ,583 97, ,576 6, ,201 28, , ,944 MARTINEZ 135, , , ,030 6, ,157 42, ,105 1,423,224 MORAGA 60,271 95,093 65, ,892 4, ,144 19, , ,731 OAKLEY 148, , , ,823 6, ,384 47, ,903 1,558,360 ORINDA 68, ,451 73, ,121 4, ,502 21, , ,592 PINOLE 68, ,658 73, ,393 4, ,245 21, , ,963 PITTSBURG 257, , , ,988 7,500 1,471,756 81,924 1,151,965 2,705,644 PLEASANT HILL 124, , , ,766 6, ,305 39, ,074 1,310,925 RICHMOND 393, , , ,657 10,000 2,244, ,138 1,759,605 4,128,836 SAN PABLO 112, , , ,223 6, ,494 35, ,971 1,182,092 SAN RAMON 293, , , ,463 7,500 1,672,572 93,197 1,310,471 3,076,240 WALNUT CREEK 250, , , ,434 7,500 1,431,978 79,691 1,120,568 2,632,237 DEL NORTE COUNTY CRESCENT CITY 27,112 42,775 24,345 56,179 2, ,411 8, , ,225 EL DORADO COUNTY PLACERVILLE 37,750 59,560 61,061 78,223 3, ,594 12, , ,346 SOUTH LAKE TAHOE 77, , ,536 1,206,104 5,000 1,531,819 24, ,142 1,903,649 FRESNO COUNTY CLOVIS 403, , , ,091 10,000 2,205, ,426 1,805,844 4,139,958 COALINGA 64, ,227 54, ,948 4, ,759 20, , ,961 FIREBAUGH 28,775 45,400 27,057 59,627 2, ,859 9, , ,639 FOWLER 22,138 34,929 21,923 45,874 2, ,865 7,038 98, ,866 FRESNO 1,909,590 3,012,859 1,481,805 3,956,968 20,000 10,381, ,077 8,536,307 19,524,606 HURON 25,902 40,867 24,834 53,673 2, ,276 8, , ,299 KERMAN 53,503 84,415 46, ,867 4, ,968 17, , ,148 KINGSBURG 43,957 69,354 38,800 91,087 3, ,198 13, , ,673 MENDOTA 42,748 67,446 37,864 88,580 3, ,638 13, , ,321 ORANGE COVE 33,589 52,995 30,780 69,601 2, ,965 10, , ,793 PARLIER 54,958 86,709 47, ,881 4, ,855 17, , ,999 REEDLEY 93, ,696 77, ,978 6, ,492 29, , ,719 SANGER 94, ,140 77, ,875 6, ,456 30, , ,064 SAN JOAQUIN 14,611 23,053 16,101 30,277 1,000 85,042 4,645 65, ,002 SELMA 87, ,473 72, ,865 5, ,788 27, , ,024 GLENN COUNTY ORLAND 28,137 44,393 25,780 58,304 2, ,613 8, , ,336 WILLOWS 21,872 34,509 21,109 45,323 2, ,813 6,953 97, ,541 Page 2 of 14

15 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc HUMBOLDT COUNTY ARCATA 65, ,968 75, ,234 4, ,439 20, , ,924 BLUE LAKE 4,540 7,164 9,752 9,409 1,000 31,865 1,443 20,297 53,605 EUREKA 96, , , ,866 6, ,492 30, ,168 1,026,323 FERNDALE 4,863 7,673 10,104 10,077 1,000 33,718 1,546 21,740 57,004 FORTUNA 42,716 67,395 51,387 88,514 3, ,012 13, , ,542 RIO DELL 11,947 18,850 17,830 24,756 1,000 74,383 3,798 53, ,587 TRINIDAD 1,302 2,054 6,220 2,698 1,000 13, ,820 19,507 IMPERIAL COUNTY BRAWLEY 97, ,444 86, ,527 6, ,958 30, ,752 1,010,628 CALEXICO 146, , , ,831 6, ,468 46, ,293 1,513,222 CALIPATRIA 27,332 43,122 27,825 56,635 2, ,914 8, , ,782 EL CENTRO 164, , , ,436 6, ,142 52, ,418 1,699,789 HOLTVILLE 23,061 36,384 24,227 47,785 2, ,457 7, , ,875 IMPERIAL 68, ,419 62, ,393 4, ,219 21, , ,247 WESTMORLAND 8,247 13,012 11,748 17,090 1,000 51,097 2,622 36,868 90,587 INYO COUNTY BISHOP 13,912 21,950 18,810 28,828 1,000 84,501 4,423 62, ,115 KERN COUNTY ARVIN 76, ,426 52, ,475 5, ,138 24, , ,638 BAKERSFIELD 1,372,214 2,165, ,295 2,843,441 10,000 7,241, ,240 6,134,112 13,812,314 CALIFORNIA CITY 52,765 83,251 37, ,338 3, ,704 16, , ,352 DELANO 188, , , ,603 7,500 1,007,635 60, ,798 1,912,513 MARICOPA 4,101 6,470 7,330 8,497 1,000 27,397 1,304 18,331 47,031 MCFARLAND 53,581 84,538 37, ,029 4, ,001 17, , ,555 RIDGECREST 102, ,307 67, ,855 6, ,270 32, ,031 1,038,804 SHAFTER 68, ,854 46, ,651 4, ,833 21, , ,145 TAFT 33,635 53,068 25,549 69,697 2, ,949 10, , ,998 TEHACHAPI 51,130 80,671 36, ,949 3, ,091 16, , ,909 WASCO 98, ,978 65, ,541 6, ,140 31, , ,464 KINGS COUNTY AVENAL 55,000 86,776 40, ,969 4, ,468 17, , ,816 CORCORAN 88, ,870 62, ,387 5, ,563 27, , ,004 HANFORD 206, , , ,620 7,500 1,106,661 65, ,498 2,094,764 LEMOORE 91, ,909 64, ,318 6, ,860 29, , ,628 LAKE COUNTY CLEARLAKE 56,462 89,082 54, ,997 4, ,204 17, , ,550 LAKEPORT 18,212 28,733 20,883 37,737 2, ,565 5,790 81, ,765 LASSEN COUNTY SUSANVILLE 63, ,444 45, ,506 4, ,315 20, , ,140 Page 3 of 14

16 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc LOS ANGELES COUNTY AGOURA HILLS 74, ,847 73, ,463 5, ,171 23, , ,777 ALHAMBRA 307, , , ,027 7,500 1,728,209 97,733 1,374,248 3,200,190 ARCADIA 204, , , ,150 7,500 1,154,801 65, ,013 2,134,887 ARTESIA 59,565 93,979 60, ,429 4, ,270 18, , ,478 AVALON 13,717 21,642 17,580 28,424 1,000 82,364 4,361 61, ,044 AZUSA 177, , , ,184 6, ,856 56, ,121 1,848,311 BALDWIN PARK 272, , , ,838 7,500 1,531,067 86,504 1,216,360 2,833,931 BELL 128, , , ,005 6, ,011 40, ,006 1,346,981 BELLFLOWER 275, , , ,998 7,500 1,550,352 87,602 1,231,805 2,869,759 BELL GARDENS 152, , , ,444 6, ,181 48, ,660 1,594,390 BEVERLY HILLS 122, , , ,620 6, ,956 38, ,130 1,279,997 BRADBURY 3,792 5,983 8,333 7,858 1,000 26,965 1,206 16,951 45,122 BURBANK 380, , , ,593 10,000 2,136, ,832 1,699,063 3,956,175 CALABASAS 86, ,977 85, ,587 5, ,845 27, , ,505 CARSON 332, , , ,465 7,500 1,869, ,778 1,487,372 3,462,607 CERRITOS 177, , , ,949 7,500 1,003,415 56, ,770 1,853,636 CLAREMONT 129, , , ,895 6, ,407 41, ,925 1,351,432 COMMERCE 46,352 73,132 47,986 96,048 3, ,518 14, , ,457 COMPTON 354, , , ,104 7,500 1,989, ,626 1,583,672 3,685,997 COVINA 173, , , ,216 6, ,086 55, ,089 1,813,439 CUDAHY 86, ,240 85, ,932 5, ,775 27, , ,234 CULVER CITY 141, , , ,989 6, ,001 44, ,061 1,477,012 DIAMOND BAR 203, , , ,357 7,500 1,149,970 64, ,144 2,125,912 DOWNEY 404, , , ,025 10,000 2,274, ,723 1,810,015 4,213,553 DUARTE 78, ,200 77, ,805 5, ,643 24, , ,527 EL MONTE 415, , , ,502 10,000 2,335, ,171 1,858,506 4,326,038 EL SEGUNDO 59,537 93,935 60, ,370 4, ,112 18, , ,184 GARDENA 217, , , ,186 7,500 1,224,930 69, ,179 2,265,176 GLENDALE 729,087 1,150, ,088 1,510,782 10,000 4,084, ,784 3,259,187 7,575,247 GLENDORA 186, , , ,391 7,500 1,055,784 59, ,712 1,950,930 HAWAIIAN GARDENS 52,024 82,081 53, ,802 3, ,177 16, , ,275 HAWTHORNE 314, , , ,514 7,500 1,769, ,109 1,407,659 3,277,694 HERMOSA BEACH 69, ,103 69, ,605 4, ,312 22, , ,453 HIDDEN HILLS 6,711 10,589 11,053 13,907 1,000 43,260 2,134 30,001 75,395 HUNTINGTON PARK 210, , , ,153 7,500 1,189,826 67, ,064 2,199,958 INDUSTRY 1,600 2,524 6,291 3,315 1,000 14, ,152 22,390 INGLEWOOD 402, , , ,710 10,000 2,263, ,061 1,800,707 4,191,960 IRWINDALE 5,144 8,115 9,592 10,658 1,000 34,509 1,635 22,993 59,137 LA CANADA FLINTRIDGE 73, ,756 73, ,029 5, ,310 23, , ,605 LA HABRA HEIGHTS 19,347 30,524 22,825 40,089 2, ,786 6,151 86, ,420 LAKEWOOD 287, , , ,702 7,500 1,619,590 91,546 1,287,257 2,998,393 LA MIRADA 175, , , ,509 6, ,649 55, ,349 1,834,921 LANCASTER 572, , ,501 1,186,988 10,000 3,212, ,107 2,560,670 5,954,873 LA PUENTE 144, , , ,060 6, ,356 45, ,158 1,507,396 Page 4 of 14

17 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc LA VERNE 117, , , ,476 6, ,326 37, ,404 1,234,238 LAWNDALE 119, , , ,027 6, ,196 37, ,907 1,247,002 LOMITA 73, ,935 73, ,265 5, ,943 23, , ,782 LONG BEACH 1,697,574 2,678,352 1,586,425 3,517,639 10,000 9,489, ,675 7,588,549 17,618,214 LOS ANGELES 14,381,959 22,691,169 13,404,426 29,801,669 20,000 80,299,223 4,572,165 64,290, ,162,067 LYNWOOD 255, , , ,343 7,500 1,438,149 81,212 1,141,943 2,661,304 MALIBU 45,962 72,516 47,622 95,240 3, ,340 14, , ,411 MANHATTAN BEACH 127, , , ,550 6, ,398 40, ,710 1,334,695 MAYWOOD 99, ,953 97, ,136 6, ,053 31, ,694 1,042,372 MONROVIA 137, , , ,102 6, ,757 43, ,046 1,437,543 MONTEBELLO 228, , , ,832 7,500 1,285,932 72,542 1,020,034 2,378,508 MONTEREY PARK 220, , , ,492 7,500 1,244,611 70, ,941 2,301,740 NORWALK 381, , , ,512 10,000 2,144, ,280 1,705,358 3,970,778 PALMDALE 563, , ,975 1,168,023 10,000 3,161, ,198 2,519,759 5,859,970 PALOS VERDES ESTATES 47,955 75,661 49,480 99,371 3, ,467 15, , ,084 PARAMOUNT 198, , , ,625 7,500 1,121,063 63, ,993 2,072,207 PASADENA 512, , ,996 1,061,317 10,000 2,873, ,827 2,289,563 5,325,976 PICO RIVERA 227, , , ,340 7,500 1,284,605 72,466 1,018,972 2,376,043 POMONA 552, , ,339 1,144,370 10,000 3,097, ,569 2,468,731 5,741,599 RANCHO PALOS VERDES 151, , , ,033 6, ,687 48, ,459 1,582,325 REDONDO BEACH 243, , , ,807 7,500 1,372,059 77,447 1,089,012 2,538,518 ROLLING HILLS (2) ROLLING HILLS ESTATES 28,772 45,395 31,607 59,620 2, ,392 9, , ,155 ROSEMEAD 196, , , ,237 7,500 1,106,550 62, ,370 2,045,244 SAN DIMAS 122, , , ,642 6, ,016 38, ,178 1,280,107 SAN FERNANDO 87, ,689 86, ,836 5, ,903 27, , ,761 SAN GABRIEL 145, , , ,780 6, ,989 46, ,869 1,516,003 SAN MARINO 47,079 74,279 48,663 97,555 3, ,577 14, , ,998 SANTA CLARITA 768,295 1,212, ,618 1,592,027 10,000 4,303, ,248 3,434,455 7,981,821 SANTA FE SPRINGS 65, ,615 65, ,771 4, ,821 20, , ,236 SANTA MONICA 327, , , ,299 7,500 1,842, ,218 1,465,442 3,411,735 SIERRA MADRE 38,970 61,485 41,108 80,752 3, ,315 12, , ,910 SIGNAL HILL 41,677 65,755 43,630 86,360 3, ,422 13, , ,976 SOUTH EL MONTE 74, ,870 73, ,492 5, ,250 23, , ,925 SOUTH GATE 348, , , ,322 7,500 1,955, ,665 1,556,096 3,622,030 SOUTH PASADENA 92, ,777 90, ,457 6, ,513 29, , ,914 TEMPLE CITY 129, , , ,637 6, ,714 41, ,370 1,350,144 TORRANCE 529, , ,049 1,097,018 10,000 2,969, ,304 2,366,580 5,504,636 VERNON 741 1,170 5,491 1,536 1,000 9, ,314 13,488 WALNUT 108, , , ,873 6, ,828 34, ,957 1,131,132 WEST COVINA 383, , , ,650 10,000 2,157, ,068 1,716,443 3,996,490 WEST HOLLYWOOD 130, , , ,931 6, ,891 41, ,317 1,361,621 WESTLAKE VILLAGE 29,648 46,777 32,423 61,435 2, ,283 9, , ,241 WHITTIER 309, , , ,202 7,500 1,742,148 98,526 1,385,411 3,226,086 Page 5 of 14

18 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc MADERA COUNTY CHOWCHILLA 66, ,413 40, ,446 4, ,947 21, , ,854 MADERA 234, , , ,784 7,500 1,229,374 74,682 1,050,131 2,354,187 MARIN COUNTY BELVEDERE 7,573 11,949 12,886 15,693 1,000 49,101 2,408 33,855 85,364 CORTE MADERA 35,611 56,185 42,821 73,791 3, ,408 11, , ,918 FAIRFAX 26,725 42,165 33,334 55,378 2, ,603 8, , ,565 LARKSPUR 43,812 69,125 51,578 90,785 3, ,300 13, , ,078 MILL VALLEY 53,077 83,743 61, ,985 3, ,276 16, , ,418 NOVATO 193, , , ,974 7,500 1,118,689 61, ,016 2,045,222 ROSS 8,985 14,176 14,393 18,619 1,000 57,174 2,856 40, ,196 SAN ANSELMO 46,114 72,757 54,036 95,556 3, ,463 14, , ,264 SAN RAFAEL 215, , , ,812 7,500 1,242,407 68, ,744 2,272,547 SAUSALITO 25,632 40,442 32,167 53,114 2, ,356 8, , ,087 TIBURON 34,224 53,997 41,340 70,917 2, ,478 10, , ,347 MARIPOSA COUNTY MENDOCINO COUNTY FORT BRAGG 26,647 42,042 32,743 55,217 2, ,649 8, , ,238 POINT ARENA 1,593 2,513 6,470 3,300 1,000 14, ,120 22,502 UKIAH 57,558 90,812 65, ,268 4, ,795 18, , ,389 WILLITS 18,190 28,700 23,875 37,693 2, ,458 5,783 81, ,556 MERCED COUNTY ATWATER 110, ,812 79, ,591 6, ,479 35, ,294 1,130,997 DOS PALOS 20,145 31,784 18,341 41,743 2, ,013 6,404 90, ,469 GUSTINE 20,837 32,875 18,806 43,177 2, ,694 6,624 93, ,462 LIVINGSTON 50,825 80,189 38, ,317 3, ,296 16, , ,653 LOS BANOS 145, , , ,266 6, ,567 46, ,916 1,480,702 MERCED 307, , , ,652 7,500 1,650,036 97,828 1,375,596 3,123,461 MODOC COUNTY ALTURAS 10,174 16,051 12,221 22,562 1,000 62,008 3,234 45, ,720 MONO COUNTY MAMMOTH LAKES 29,499 46,542 58,664 1,913,144 2,000 2,049,849 9, ,867 2,191,094 MONTEREY COUNTY CARMEL-BY-THE-SEA 13,302 20,988 13,886 27,564 1,000 76,740 4,229 59, ,432 DEL REY OAKS 6,002 9,470 8,899 12,437 1,000 37,808 1,908 26,830 66,546 GONZALES 30,460 48,059 25,605 63,118 2, ,242 9, , ,090 GREENFIELD 63, ,779 48, ,360 4, ,442 20, , ,286 KING CITY 52,783 83,279 40, ,375 3, ,288 16, , ,021 MARINA 79, ,500 59, ,827 5, ,999 25, , ,865 MONTEREY 100, ,515 73, ,187 6, ,592 31, ,118 1,027,650 PACIFIC GROVE 55,550 87,644 42, ,108 4, ,043 17, , ,024 SALINAS 573, , ,774 1,189,185 10,000 3,075, ,445 2,565,411 5,823,156 SAND CITY 1,398 2,205 5,755 2,896 1,000 13, ,248 19,945 SEASIDE 121, ,798 87, ,900 6, ,092 38, ,420 1,241,159 SOLEDAD 93, ,890 68, ,920 6, ,301 29, , ,082 Page 6 of 14

19 ATTACHMENT A Local Streets and Roads - Projected FY Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc NAPA COUNTY AMERICAN CANYON 74, ,474 60, ,286 5, ,816 23, , ,325 CALISTOGA 18,921 29,853 18,980 39,207 2, ,961 6,015 84, ,557 NAPA 285, , , ,998 7,500 1,552,239 90,671 1,274,952 2,917,861 SAINT HELENA 21,702 34,240 21,064 44,970 2, ,977 6,899 97, ,889 YOUNTVILLE 10,404 16,415 12,597 21,559 1,000 61,975 3,308 46, ,791 NEVADA COUNTY GRASS VALLEY 46,260 72, ,176 95,857 3, ,279 14, , ,777 NEVADA CITY 11,443 18,055 29,136 23,713 1,000 83,347 3,638 51, ,139 TRUCKEE 59,172 93, ,635 1,732,536 4,000 2,019,700 18, ,511 2,303,023 ORANGE COUNTY ALISO VIEJO 184, , , ,856 7,500 1,058,111 58, ,772 1,940,467 ANAHEIM 1,266,665 1,998,484 1,303,420 2,624,728 10,000 7,203, ,685 5,662,286 13,268,269 BREA 159, , , ,962 6, ,486 50, ,821 1,676,930 BUENA PARK 297, , , ,401 7,500 1,703,213 94,722 1,331,910 3,129,844 COSTA MESA 408, , , ,478 10,000 2,335, ,020 1,828,250 4,294,107 CYPRESS 177, , , ,361 6,000 1,016,913 56, ,502 1,865,775 DANA POINT 120, , , ,437 6, ,687 38, ,264 1,275,373 FOUNTAIN VALLEY 201, , , ,388 7,500 1,158,163 64, ,581 2,124,933 FULLERTON 511, , ,268 1,060,038 10,000 2,917, ,631 2,286,803 5,367,422 GARDEN GROVE 627, , ,124 1,300,265 10,000 3,575, ,486 2,805,042 6,580,442 HUNTINGTON BEACH 718,843 1,134, ,777 1,489,554 10,000 4,094, ,527 3,213,392 7,536,249 IRVINE 979,665 1,545,668 1,009,179 2,030,018 10,000 5,574, ,445 4,379,327 10,265,302 LAGUNA BEACH 82, ,453 89, ,332 5, ,036 26, , ,933 LAGUNA HILLS 112, , , ,877 6, ,332 35, ,538 1,191,752 LAGUNA NIGUEL 231, , , ,550 7,500 1,328,412 73,726 1,036,684 2,438,822 LAGUNA WOODS 58,874 92,888 65, ,995 4, ,916 18, , ,811 LA HABRA 222, , , ,976 7,500 1,277,540 70, ,613 2,345,030 LAKE FOREST 300, , , ,649 7,500 1,720,324 95,680 1,345,388 3,161,393 LA PALMA 56,571 89,256 62, ,225 4, ,851 17, , ,723 LOS ALAMITOS 42,081 66,393 47,943 87,198 3, ,615 13, , ,105 MISSION VIEJO 340, , , ,548 7,500 1,944, ,245 1,522,067 3,574,937 NEWPORT BEACH 309, , , ,827 7,500 1,767,371 98,316 1,382,446 3,248,132 ORANGE 503, , ,042 1,043,411 10,000 2,872, ,080 2,250,935 5,283,466 PLACENTIA 187, , , ,773 7,500 1,074,317 59, ,537 1,970,346 RANCHO SANTA MARGARIT 174, , , ,590 6,000 1,003,848 55, ,211 1,841,687 SAN CLEMENTE 232, , , ,771 7,500 1,331,753 73,913 1,039,316 2,444,983 SAN JUAN CAPISTRANO 130, , , ,195 6, ,800 41, ,888 1,375,141 SANTA ANA 1,199,846 1,893,059 1,234,915 2,486,268 10,000 6,824, ,443 5,363,588 12,569,118 SEAL BEACH 92, ,424 99, ,994 6, ,887 29, , ,218 STANTON 140, , , ,122 6, ,375 44, ,876 1,475,762 TUSTIN 292, , , ,266 7,500 1,669,976 92,860 1,305,730 3,068,566 VILLA PARK 21,110 33,306 26,442 43,743 2, ,600 6,711 94, ,676 WESTMINSTER 335, , , ,441 7,500 1,914, ,541 1,498,107 3,518,855 YORBA LINDA 245, , , ,071 7,500 1,403,783 77,948 1,096,053 2,577,783 Page 7 of 14