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HomeMy WebLinkAbout2026-05_MAY_Treasurer_RevenueReports_slides JEFFERSON COUNTY TREASURER JEFFERSON COUNTY BUDGET COMMITTEE Treasurer’s May 2026 Revenue Reports Meeting Slide Deck ~ Full reports are available ~ It’s helpful if you print or view the full reports for details. The slides are intended to provide an overview and accommodate the limitations of presenting on a screen. Slides are numbered at the bottom of each page and correspond to the full revenue report packet. GENERAL FUND REVENUE May GENERAL FUND REVENUE GENERAL FUND REVENUE 2022 2023 2024 2025 2026 TOTAL CURRENT EXPENSE 10,723,698 12,287,370 12,733,640 12,964,739 12,289,675 TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET 24,368,204 28,311,245 28,679,864 28,933,857 28,877,720 YTD % of Full Year Actual, CY Budget 44.0%43.4%44.4%44.8%42.6% 24,368,204 28,311,245 28,679,864 28,933,857 28,877,720 44.0%43.4%44.4%44.8%42.6% 0% 20% 40% 60% 80% 100% 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2022 2023 2024 2025 2026 TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET TOTAL CURRENT EXPENSE 2026May Page 2 of 17 May GENERAL FUND REVENUE GENERAL FUND REVENUE 2022 2023 2024 2025 2026Assessor4,094 3,759 3,615 3,950 7,060Auditor-M.V. License Fees 148,529 146,886 147,408 138,217 162,007Auditor-Other Revenue 6,836 7,336 10,654 23,486 14,870Auditor-Recording Fees 32,802 19,900 17,344 21,435 24,126Elections204,045 165,780 522,097 333,142 485,122Clerk227,391 79,705 56,175 46,731 49,359County Administrator 4,142 4,142 4,658 6,659 0Commissioners3,467 2,208 1,949 2,544 7,469Board of Equalization 0 0 0 0 0Civil Service Commission 0 0 0 0 0Planning Commission 0 0 0 0 0Safety & Security/Emergency Mgmt 76,471 3,945 52,796 26,296 25,201Community Services 2,133 5,438 211 260,010 218District Court 272,673 215,855 248,806 228,502 217,740Juvenile Service 109,409 132,232 118,079 103,035 139,046Prosecuting Attorney 121,020 101,614 99,787 140,024 111,648Coroner6,000 7,800 4,800 4,800 9,000Sheriff 202,796 225,562 414,599 514,276 421,828Superior Court 4,059 4,580 20,807 16,523 4,866Therapeutic Courts Case Mgmt 0 10,908 0 68,939 31,347Property Tax 4,861,403 4,947,268 5,104,192 5,134,279 5,269,364Diverted Road Prop Tax 385,611 354,175 355,667 294,873 02 Public Safety Enhancement 0 0 0 0 6842 Sales Tax - Local Criminal Justice 215,784 233,057 248,985 288,882 248,0982 Sales Tax - Retail Sales Tax 1,865,475 2,005,179 2,106,030 2,579,056 2,152,9322 Sales Tax - Special Purpose 523,309 570,716 608,315 712,059 607,6443 DUI/OTH CRMNL JSTC ASIST 294,343 230,432 231,945 280,822 288,4524 PILT - Federal 0 0 0 0 04 PILT - State & Local 0 0 0 0 04 PUD Privilege Tax 412,849 436,839 494,176 463,087 481,7535 CANNABIS EXCISE TAX 14,567 15,453 18,072 15,043 12,9635 DNR Timber, Trust & Lease 38,122 309,156 18,830 3,098 3,0195 Leasehold Excise 47,747 48,816 47,898 23,370 25,6405 Liquor Board Profits and Excise 56,730 56,781 54,813 53,018 51,7385 Timber Excise (TAV)191,848 248,064 217,945 120,776 36,7336 Treas Collection Fees (REET)43,321 28,483 31,047 33,248 33,6116 Treas Invest & Other Collection 9,944 31,142 21,624 21,497 20,6677 Delinquent Taxes Interest 101,024 109,969 98,766 106,040 127,2037 Delinquent Taxes Penalties 55,842 25,069 22,418 15,700 24,3208 Investment Income 59,804 1,332,766 1,029,027 800,798 639,1899 Interfund Charge - Cost Allocation 21,176 23,561 24,648 25,481 26,206Treasurer Other Revenue 27,273 17,627 83,105 14,327 7,891Treasurer Transfer In 18,591 14,277 156,526 1,500 444,753Non Departmental 53,067 110,889 35,827 39,215 75,907TOTAL CURRENT EXPENSE 10,723,698 12,287,370 12,733,640 12,964,739 12,289,675TOTAL CURRENT EXPENSE ACTUAL/CY BUDGET 24,368,204 28,311,245 28,679,864 28,933,857 28,877,720 YTD % of Full Year Actual, CY Budget 44.0%43.4%44.4%44.8%42.6% Auditor-M.V. License FeesElectionsElectionsElectionsElectionsElections Sheriff Sheriff Sheriff Sheriff Sheriff Property Tax Property Tax Property Tax Property Tax Property Tax 2 Sales Tax -Local Criminal Justice 2 Sales Tax -Retail Sales Tax 2 Sales Tax -Special Purpose 3 DUI/OTH CRMNL JSTC ASIST 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 2022 2023 2024 2025 2026 GENERAL FUND REVENUE YTD Non Departmental 7 Delinquent Taxes Interest 6 Treas Invest & Other Collection 6 Treas Collection Fees (REET) 5 Timber Excise (TAV) 5 Liquor Board Profits and Excise 5 Leasehold Excise 5 DNR Timber, Trust & Lease 5 CANNABIS EXCISE TAX 4 PUD Privilege Tax 4 PILT - State & Local 4 PILT - Federal 3 DUI/OTH CRMNL JSTC ASIST 2 Sales Tax - Special Purpose 2 Sales Tax - Retail Sales Tax 2 Sales Tax - Local Criminal Justice 2 Public Safety Enhancement Diverted Road Prop Tax Property Tax Therapeutic Courts Case Mgmt Superior Court Sheriff Coroner Prosecuting Attorney Juvenile Service District Court Community Services Safety & Security/Emergency Mgmt Planning Commission Civil Service Commission Board of Equalization Commissioners County Administrator Clerk Elections Auditor-Recording Fees Auditor-Other Revenue Auditor-M.V. License Fees Assessor 2026May Page 3 of 17 May 2026 OTHER FUND REVENUE BY TYPE Fund #2022 2023 2024 2025 2026 SPECIAL REVENUE 103-199 10,498,201 11,718,973 13,274,270 11,549,057 13,559,700 DEBT SERVICE 200-299 30,909 27,811 67,669 94,991 2,080,043 CAPITAL IMPROVEMENT 300-399 2,642,112 1,152,571 931,947 1,144,996 1,015,518 ENTERPRISE 400-499 2,203,527 2,468,807 4,767,346 8,732,610 5,171,322 INTERNAL SERVICE 500-599 2,798,014 2,692,497 3,153,497 3,583,490 3,307,693 TOTAL OTHER FUNDS 18,172,763 18,062,682 22,194,731 25,105,145 25,134,276 FULL YEAR/CY BUDGET 49,829,791 48,433,474 64,786,498 70,385,220 58,050,066 YTD % OF FY/CY BUDGET 36.5%37.3%34.3%35.7%43.3% 49,829,791 48,433,474 64,786,498 70,385,220 58,050,066 36.5%37.3%34.3%35.7% 43.3% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 2022 2023 2024 2025 2026 OTHER FUND REVENUE BY TYPE INTERNAL SERVICE 500-599 ENTERPRISE 400-499 CAPITAL IMPROVEMENT 300-399 DEBT SERVICE 200-299 SPECIAL REVENUE 103-199 TOTAL OTHER FUNDS FULL YEAR/CY BUDGET YTD % OF FY/CY BUDGET Page 5 of 17 OTHER FUND REVENUE BY FUND Fund #2022 2023 2024 2025 2026 May 2026 Elections CARES Act 103 - - - - - HAVA 3 Grant 104 123 1,625 1,688 1,435 1,259 Auditor's O & M 105 12,360 9,441 9,810 10,710 28,983 Court Facilitator 106 1,815 2,280 2,280 2,639 2,906 Boating Safety 107 7,726 7,500 22,242 7,500 6,250 WSU Cooperative (w/4H historical)108 210,225 240,210 246,331 267,329 234,956 Noxious Weed 109 103,740 108,846 132,140 108,198 144,001 JeffComCap 119 119 115,250 130,909 128,182 128,182 128,182 Crime Victim's Svc 120 55,815 32,704 63,968 65,559 41,303 Grant Mgmt 123 37,775 206,094 23,421 27,390 751 Hotel-Motel 125 278,392 392,570 224,123 226,891 229,914 H&HS Site Abatement 126 - 250 1,803 5,409 70,846 Jeff Co Public Health 127 2,943,552 3,213,302 4,137,035 2,854,470 2,784,850 Water Quality 128 520,171 476,438 549,830 569,776 516,396 Water Quality Land Acq 129 - - - - - Mental Health 130 29,570 31,811 30,873 30,388 30,823 Chem Dep Mnt Hlth tx 131 298,822 322,655 344,923 401,904 345,304 Opiod Settlements Fund 132 - - - - - JC Inmate Commissary 134 3,957 8,757 7,818 7,777 8,150 Drug Fund 135 (1,881) 230 29 25 22 Law Library 140 7,581 5,785 11,809 12,107 10,118 Trial Court Imprvmnt 141 11,342 5,619 13,996 13,994 13,996 Community Develpmnt 143 963,489 807,826 1,082,698 1,388,998 1,063,825 Federal Forest Title III 147 20,520 24,337 17,052 92 37,978 Jeff Co Affrdbl Hsg 148 336,445 364,678 372,864 425,320 358,027 Homeless Housing Fund 149 133,780 124,464 115,719 299,202 281,587 Treasurer's O & M 150 1,303 3,615 5,135 9,696 11,055 REET technology 151 6,465 4,417 4,272 4,710 4,847 Veteran's Relief 155 42,057 45,146 35,936 34,851 34,581 Water Pollution Cntrl 160 15,835 - - - - Park & Rec 174 364,051 420,526 468,648 519,949 499,377 County Park Imprvmnt 175 37,504 11,325 30,607 9,732 9,943 Post Harvest Timber Mgmt Rsv 178 13 193 231 196 172 County Roads 180 3,940,401 4,715,420 5,188,809 4,113,922 6,252,670 Jeff Co Emergency Rd Rsrv Fund 181 3 - - - - Transportation Benefit Dist (JCTBD)182 - - - 707 406,627 Flood/Storm Water Mgmt 185 - - - - - Brinnon Flood Control 186 - - - - - Quilcene Flood Control 187 - - - - - RID Bonds 202 0 - - - - Debt Service 204 30,909 27,811 67,669 94,991 2,080,043 Const/Renovation 301 1,029,119 4,583 4,795 5,063 16,368 Capital Improvement 302 703,314 468,848 411,137 534,506 476,934 HJC Park Jump 304 479,846 1,031 877 20,299 1,046 Public Infrastructure 306 272,902 312,467 335,370 407,549 344,571 Conservation Futures 308 156,931 365,642 179,770 177,579 176,599 Solid Waste 401 1,704,563 1,870,554 2,012,143 2,048,805 2,323,421 Solid Waste Post Clos 402 43 527 501 321 193 Solid Waste Eqpt Res 403 1,148 17,832 21,475 10,122 10,839 Yard Waste Educ Fnd 404 11 140 3,832 172 154 PHUGA Sewer Capital fund 405 497,763 579,754 2,729,395 6,673,190 2,765,213 PHUGA Sewer Operations Fund 406 - - - - 71,501 Equipment Rental 501 861,714 958,708 987,915 1,214,460 1,273,799 Risk Management 502 - - - - - Benefit Reserve 505 157,317 170,555 190,070 206,613 202,895 Information Services 506 1,241,935 1,084,281 1,312,693 1,407,625 1,192,277 Facilities Mgmt eff 6/21 507 537,048 478,953 662,820 754,793 638,722 Jeff Co Public Health , … County Roads , 2026 Solid Waste , 2026 PHUGA Sewer Capital $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2022 2023 2024 2025 2026 OTHER FUND REVENUE BY FUND Facilities Mgmt eff 6/21 Information Services Benefit Reserve Risk Management Equipment Rental PHUGA Sewer Operations Fund PHUGA Sewer Capital fund Yard Waste Educ Fnd Solid Waste Eqpt Res Solid Waste Post Clos Solid Waste Conservation Futures Public Infrastructure HJC Park Jump Capital Improvement Const/Renovation Debt Service RID Bonds Quilcene Flood Control Brinnon Flood Control Flood/Storm Water Mgmt Transportation Benefit Dist (JCTBD) Jeff Co Emergency Rd Rsrv Fund County Roads Post Harvest Timber Mgmt Rsv County Park Imprvmnt Park & Rec Water Pollution Cntrl Veteran's Relief REET technology Treasurer's O & M Homeless Housing Fund Jeff Co Affrdbl Hsg Federal Forest Title III Community Develpmnt Trial Court Imprvmnt Law Library Drug Fund JC Inmate Commissary Opiod Settlements Fund Chem Dep Mnt Hlth tx Mental Health Water Quality Land Acq Water Quality Jeff Co Public Health H&HS Site Abatement Hotel-Motel Grant Mgmt Crime Victim's Svc JeffComCap 119 Noxious Weed WSU Cooperative (w/4H historical) Boating Safety Court Facilitator Auditor's O & M HAVA 3 Grant Elections CARES Act Page 6 of 17 Jefferson County Treasurer May 2026 Information current as of 6/10/2026 REQUIRED RESERVE * In 2019, Resolution 41-19 changed the reserve to 15% of the GF Total Spending and eliminated the Revenue Stabilization Reserve - changes with appropriations throughout year Year End, CY is YTD BALANCES January February March April May June July August September October November December 13th Month Total Reserve Non-Reserve Cash Balance 2021 8,113,654$ 7,894,628$ 7,292,627$ 9,257,492$ 8,972,934$ 10,082,081$ 9,312,713$ 8,345,143$ 7,775,786$ 8,938,894$ 8,525,829$ 8,011,624$ 8,011,624$ 2021 $ 3,655,714 4,355,910$ 2022 7,593,140$ 5,616,337$ 6,517,369$ 8,801,638$ 8,570,220$ 9,593,296$ 9,062,286$ 8,247,770$ 7,593,055$ 8,925,753$ 8,415,851$ 8,098,994$ 6,736,342$ 2022 $ 3,670,949 3,065,392$ 2023 7,065,714$ 6,597,055$ 6,963,369$ 9,347,020$ 9,569,516$ 10,937,285$ 10,267,490$ 9,800,364$ 9,662,361$ 11,320,017$ 10,983,540$ 10,426,970$ 9,277,343$ 2023 $ 3,917,426 5,359,917$ 2024 9,382,069$ 8,839,792$ 8,880,712$ 11,270,349$ 11,480,395$ 12,338,051$ 11,538,700$ 10,507,835$ 9,880,665$ 10,784,333$ 9,979,529$ 9,722,133$ 8,416,452$ 2024 4,432,617$ 3,983,835$ 2025 8,460,721$ 7,066,412$ 7,028,206$ 9,408,582$ 8,431,332$ 9,597,701$ 8,359,566$ 6,947,932$ 6,407,611$ 7,792,473$ 6,505,870$ 5,805,363$ 4,942,148$ 2025 4,848,577$ 93,571$ 2026 5,708,541$ 4,440,757$ 6,044,080$ 5,963,610$ 5,683,773$ 2026 4,497,716$ 1,186,057$ January February March April May June July August September October November December 13th Month Total Reserve Non-Reserve Cash Balance 2026 BDGT Exp 29,577,938 29,577,938 29,577,938 29,577,938 29,984,775 2026 4,497,716$ 1,186,057$ 15% Reserve 4,436,691 4,436,691 4,436,691 4,472,648 4,497,716 Non-Reserve Cash Bal 1,271,850 4,066 1,607,390 1,490,963 1,186,057 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000 2021 2022 2023 2024 2025 2026 Reserve and Cash Balance Composition Prior Year End Actual and CY Budget Total Reserve Non-Reserve Cash Balance 2021 2022 2023 2024 2025 2026 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 January March May July September November 13th Month General Fund Cash Balance $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 Ju l y Oc t o b e r Ja n u a r y Ap r i l Ju l y Oc t o b e r 13 t h M o n t h Ma r c h Ju n e Se p t e m b e r De c e m b e r Fe b r u a r y Ma y Au g u s t No v e m b e r Ja n u a r y Ap r i l Ju l y Oc t o b e r 13 t h m o n t h Ma r c h Ju n e Se p t e m b e r De c e m b e r 2021 2021 2022 2022 2022 2022 2022 2023 2023 2023 2023 2024 2024 2024 2024 2025 2025 2025 2025 2025 2026 2026 2026 2026 General Fund Cash Balance with Reserve BALANCES Cash Balance Reserve Page 8 of 17 Regular & Optional and Special Purpose Sales Tax Year Period Month20265May May Actual YTD 2026 FY Budget YTD % of Budget Public Safety Tax 135,537 607,644 1,870,678 32.48% Regular & Optional Tax 480,917 2,152,932 6,741,373 31.94% Total 616,455 2,760,576 8,612,051 32.05% Cumulative Actual YTD 2,760,576 2,760,576 Cumulative Actual YTD Monthly Budget 686,864 3,144,452 Monthly Budget Cumulative Budget YTD 3,144,452 3,144,452 Cumulative Budget YTD -10.3%-12.2%% Budget Difference -8.8%-15.7%% Difference Prior Year 87.8%Cumulative % of Expected $7,560,689 EOY Projection ($1,051,362)Projection +/- EOY Budget - 200,000 400,000 600,000 800,000 1,000,000 2026 Monthly Actual and Budget Public Safety Tax Regular & Optional Tax Monthly Budget ($2,000,000)($1,000,000)$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000$10,000,000 2026 Cumulative Actual,Budget and Projection Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2022 2023 2024 2025 2026 Regular & Optional and Special Purpose Sales Tax December November October September August July June May April March February January FY Actual/ CY Budget 2026May Page 9 of 17 Sales Tax by Sector Distribution in May 2026 Sales Tax Revenue by SectorCategory %$% of Tot Chg %$% of Tot Chg %$% of Tot Chg All Sales YTD -17%(401,156) 100.0%-10%(24,969) 100.0%-17%(426,124) 100.0%RETAIL YTD 3%15,139 -3.8%1%554 -2.2%2%15,693 -3.7%CONSTRUCTION YTD -46%(461,880) 115.1%-44%(32,183) 128.9%-46%(494,064) 115.9%ACCOMMODATION & FOOD SERVICES YTD -13%(14,096) 3.5%-2%(526) 2.1%-11%(14,622) 3.4% Unincorp Jefferson County City of Port Townsend All County and City 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 YTD This YearYTDLast Year All YTD Revenue by Sector Last Year and This Year Utilities Mining, Quarrying, Oil & Gas Extraction Agriculture, Forestry, Fishing & Hunting Unclassified Public Administration & Other Services Accommodation & Food Services Arts, Entertainment & Recreation Health Care and Social Assistance Educational Services Admin & Support, Waste Mgmt & Remediation Svcs Professional, Scientific & Technical Services Real Estate, Rental & Leasing Finance & Insurance Information Wholesale Trade Retail Trade Transportation & Warehousing Manufacturing Construction Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing Information Finance & InsuranceReal Estate, Rental & Leasing Professional, Scientific & Technical … Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food ServicesPublic Administration & Other Services Unclassified Agriculture, Forestry, Fishing & Hunting Mining, Quarrying, Oil & Gas Extraction Utilities Unincorporated Jefferson County, WA Construction Manufacturing Wholesale Trade Retail TradeTransportation and Warehousing Information Finance and Insurance Real Estate and Rental and Leasing Professional, Scientific, and Technical Services Admin & Support, … Educational Services Health Care and Social Assistance Arts, Entertainment, and Recreation Accommodation and Food Services Public Administration & Other Services Natural Resources, Utilities & Unclassified City of Port Townsend, WA Construction Manufacturing Wholesale Trade Retail Trade Transportation & Warehousing Information Finance & Insurance Real Estate, Rental & Leasing Professional, Scientific & Technical Services Admin & Support, Waste Mgmt & Remediation Svcs Educational Services Health Care and Social Assistance Arts, Entertainment & Recreation Accommodation & Food Services Public Administration & Other Services Unclassified Agriculture, Forestry, Fishing & Hunting Mining, Quarrying, Oil & Gas Extraction Utilities All Current Period This Year Page 11 of 17 Real Estate Excise Tax (REET) - Fund 302 Capital Improvement Year Period Month20265May May Actual YTD 2026 FY Budget YTD % of Budget REET Total 141,640 476,493 1,500,000 31.77% 476,493 Cumulative Actual YTD Monthly Budget ($)121,323 Monthly Budget ($) Cumulative Budget YTD ($)420,295 Cumulative Budget YTD ($) Est Budget Monthly Dist %8.1%28.0%Est Budget Monthly Dist % % Budget Difference 16.7%13.4%% Budget Difference % Difference Prior Year 28.2%-10.9%% Difference Prior Year 113.4%Cumulative % of Expected $1,700,568 EOY Projection $200,568 Projection +/- EOY Budget 0 50,000 100,000 150,000 200,000 250,000 300,000 2026 Monthly Actual and Budget 2026 Actual Monthly Budget ($) (200,000) - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 2026 Monthly Actual and Budget Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD ($) - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 2022 2023 2024 2025 2026 Real Estate Excise Tax (REET) -Fund 302 Capital Improvement December November October September August July June May April March February January 2026 Page 14 of 17 Special Hotel/Motel Sales Tax & Transient Rental State Share - Fund 125 Year Period Month 2026 5 May May Full Year 2026 Budget YTD % of Budget Special Hotel/Motel Tax 28,267 103,220 330,000 31.28% Transient Rental (State Share)28,350 103,740 330,000 31.44% Total 56,618 206,961 660,000 31.36% Cumulative Actual YTD 206,961 206,961 Cumulative Actual YTD Monthly Budget 46,006 178,878 Monthly Budget Cumulative Budget YTD 178,878 178,878 Cumulative Budget YTD % Budget Difference 23.1%15.7%% Budget Difference % Difference Prior Year 5.2%-2.7%% Difference Prior Year 115.7%Cumulative % of Expected $763,616 EOY Projection $103,616 Projection +/- EOY Budget 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 2026 Monthly Actual and Budget 2026 Actual Monthly Budget - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 2026 Monthly Actual, Budget and Projection Cumulative Actual YTD Projection +/- EOY Budget Cumulative Budget YTD 0 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 2022 2023 2024 2025 2026 Special Hotel/Motel & Transient Rental Sales Tax -Fund 125 December November October September August July June May April March February January 2026May Page 16 of 17