City of San Diego Municipal Analysis (2017)
Property and sales tax accounted for approximately 66.63% of the City of San Diego's total government tax revenue for FY 2016. San Diego's largest FY 2016 budgeted expenditures were for public safety, specifically 36.62% of governmental expenditures. Core services, such as public safety, parks and recreation, library services, refuse collections and imperative support functions are supported by major revenue sources that primarily include property tax, sales tax, transient occupancy tax, and franchises fees. These sources are expected to generate $970.7 million in revenue, which accounts for 73% of the City's General Fund revenue in the Fiscal Year 2017 adopted budget. The City has seen increased pension costs, increased costs from agreements with employee organizations, and decelerated revenue growth.