HomeMy WebLinkAboutFinance Committee Agenda - June 11, 2015
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This Finance Committee is subject to the Ralph M. Brown Act. Among other things, the Brown Act requires that the Finance
Committee’s agenda be posted at least seventy-two (72) hours in advance of each regular meeting and that the public be allowed to
comment on agenda items before the Finance Committee and items not on the agenda but are within the subject matter jurisdiction of
the Finance Committee. The Finance Committee may limit public comments to a reasonable amount of time, generally three (3)
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CITY OF NEWPORT BEACH
FINANCE COMMITTEE AGENDA
NEWPORT COAST CONFERENCE ROOM, BAY 2E
100 CIVIC CENTER DRIVE, NEWPORT BEACH
JUNE 11, 2015, 4:00 P.M.
FINANCE COMMITTEE MEMBERS: STAFF MEMBERS:
Keith Curry, Chair / Council Member
Diane Dixon, Mayor Pro Tem
Tony Petros, Council Member
Bill McCullough, Committee Member
Larry Tucker, Committee Member
John Warner, Committee Member
Jack Wu, Committee Member
Dave Kiff, City Manager
Dan Matusiewicz, Finance Director / Treasurer
Steve Montano, Deputy Director, Finance
Marlene Burns, Administrative Specialist to the Finance Director
____________________________________________________
I. CALL MEETING TO ORDER
II. ROLL CALL
III. PUBLIC COMMENTS
Public comments are invited on agenda and non-agenda items generally considered to be within the
subject matter jurisdiction of the Finance Committee. Speakers must limit comments to three (3)
minutes. Before speaking, we invite, but do not require, you to state your name for the record. The
Finance Committee has the discretion to extend or shorten the speakers’ time limit on agenda or
non-agenda items, provided the time limit adjustment is applied equally to all speakers. As a
courtesy, please turn cell phones off or set them in the silent mode.
IV. APPROVAL OF MINUTES
A. Summary:
Approval of the March 10, 2015, Joint City Council/Finance Committee Minutes and the May 11,
2015, Finance Committee Minutes.
Recommended Action:
Approve and file.
V. CURRENT BUSINESS
A. MUNICIPAL FEE SCHEDULE
Summary:
Chapter 3.36 of the Newport Beach Municipal Code (“Municipal Code”) requires that user fees
for municipal services be recovered at 100%, unless otherwise provided for in Municipal Code
Finance Committee Meeting Agenda
June 11, 2015
Page 2
Section 3.36.030. After careful analysis and review by MGT of America, Inc. (“MGT”), staff
developed and proposes updates to the fees for the Police, Fire, Public Works, and Community
Development Departments.
Recommended Action:
Staff recommends that the Finance Committee direct staff to bring the attached changes for City
Council approval.
B. BUSINESS LICENSE
Summary:
Pursuant to recent Council direction, staff will present an overview of the City’s Business License
Tax to the Finance Committee.
Recommended Action:
Receive and file.
C. QUESTION/ANSWERS PERTAINING TO FY 2015/16 ADOPTED BUDGET
Summary:
As a follow up to the last Finance Committee, the Committee is welcome to continue its
questions and comments about the FY 2015/16 Adopted Budget. All questions and comments
are still relevant even following Council adoption of the FY 2015/16 budget, as the input will help
frame both budget adjustments and planning for the FY 2016/17 budget, which begins relatively
soon.
Recommended Action:
The Committee may ask questions specific to the Adopted FY 2015/16 Budget or any topics
pertaining to City finance practices, policies, and procedure.
D. FINANCE COMMITTEE SCHEDULE UPDATE
Summary:
The Finance Committee work plan represents the planned topics of discussion; however, is
subject to change based on the availability of information and the need to schedule other topics
as they arise. This item proposes an update to previous work plan schedule.
VI. ADJOURNMENT
June 11, 2015, Finance Committee Agenda Comments
These comments on items on the Newport Beach City Council Finance Committee agenda are submitted
by: Jim Mosher ( jimmosher@yahoo.com ), 2210 Private Road, Newport Beach 92660 (949-548-6229)
Item III. PUBLIC COMMENTS
It is good to see some items of City business being referred to the reconstituted Finance
Committee for its review and recommendation. In my view there are many more in which the
public and Council would have benefitted from the Finance Committee’s comments. For
example, in the month since the Committee’s last meeting the Council has been asked to make
decisions about a labor agreement, insurance levels and premiums, many contracts which may or
may not have been in the City’s best interest and a sale of City-owned property.
The Council also recently heard about a wastewater (sewer) rate study (leading to a
recommendation for substantially changed rates including an increased single family residential
charge) which the “old” Finance Committee had on its agenda last November, but to the best of
my knowledge the old Committee’s recommendations regarding it were not part of the report.
Item IV.A. APPROVAL OF MINUTES
May 11, 2015, Finance Committee Minutes
The following corrections are suggested:
Page 4, Item C, paragraph 3: “Finance Director Matusiewicz reported that the budget is
reflective of community goals, policies and priorities and emphasize emphasizes those
qualities that make Newport Beach, exceptional.”
Page 6, final paragraph: “The agenda for the Regular Meeting was posted on May 11, 2015,
at 6:00 p.m., in …”
The date and time quoted is the starting time of the May meeting. My recollection is the
agenda was posted well in advance. If the posting came less than 72 hours before the
May 11th meeting, then the Finance Committee would have met in violation of the Brown
Act.
And the following general comments:
Based on my recollection of the May 11th meeting, the draft minutes appear to offer a fairly
complete record of the topics that were discussed, but if one was not there it is difficult to tell
what was said about most of those topics and by whom. Indeed, in one would need to have
been present to even know what several of the listed topics signify.
As an example, I recall Committee Member Jack Wu had a long series of questions about the
budget detail, and Members Warner and McCullough had a smaller number of detailed
questions at various points in the budget presentation. I would not know this from the minutes.
CITY OF NEWPORT BEACH
City Council Minutes Special Meeting/Joint Meeting of the City Council and Finance Committee March 10, 2015
Volume 62 - Page 232
I. ROLL CALL - 4:30 p.m. Present: Finance Committee Member Dixon, Finance Committee Member Petros, Finance Committee Member McCullough, Finance Committee Member Tucker, Finance Committee Member Wu, Finance Committee Chair Curry Present: Council Member Peotter, Council Member Petros, Council Member Curry, Council Member Duffield, Council Member Muldoon, Mayor Pro Tem Dixon, Mayor Selich Absent: Finance Committee Member Warner (excused) II. CURRENT BUSINESS 1. Capital Improvement Plan (CIP) Early Look and Project Prioritization [100-2015] Mayor Selich recused himself regarding discussions about the Bayside Drive Rehabilitation – Marine Avenue to PCH Project because he resides on Bayside Drive. City Manager Kiff introduced the item and noted that this is the early look at what staff is proposing to include in the budget. Public Works Director Webb provided a PowerPoint presentation, addressing streets and drainage related to Bayside Drive. In response to Council questions, Public Works Director Webb noted the need to develop concepts in order for the City to apply for M2 or Active Transportation Program (ATP) grant funding. He was unsure whether ATP funding would apply and stated that staff is looking at the possibility of a roundabout on this street. Council Member Curry noted that this needs to be a major safety priority moving forward. Public Works Director Webb reported that staff is looking at safety and changing the street into more of a multimodal area. He added that there is a lot of bike traffic in the area and staff is looking at the possibility of a roundabout at the intersection of Harbor Drive and Bayside Drive. In response to Finance Committee Member Wu, Public Works Director Webb stated that there are cases where staff has tried but roundabouts have not been built. He referenced Ladera Ranch, noting a roundabout as an integral design element that works successfully. He suggested that staff consider the matter carefully before spending the money to implement a roundabout. In response to questions, Public Works Director Webb explained that placing a signal at the intersection would be an option, but addressed challenges, including costs and the need to meet speed warrants. He also noted that there is no room for installing a stop sign. Jim Mosher thanked staff for making the presentation available in advance and commented on the number of projects involved.
City of Newport Beach Special Meeting/Joint Meeting of the City Council and Finance Committee
March 10, 2015
Volume 62 - Page 233
Public Works Director Webb reported that the format was changed at the last minute due to Council conflicts and advice from the City Attorney's Office regarding recusals. Council Member Duffield recused himself regarding discussions about Mariners Mile – Highway Configuration and Land Use Review Project since he has a business in the area. Public Works Director Webb addressed the Mariners Mile highway configuration and land-use review as requested by residents to deal with traffic congestion and by area businesses to foster redevelopment. He noted that the City is working with the Orange County Transportation Authority (OCTA) on a regional study and addressed a design charrette and funds available to start the design. He discussed possible funding sources, deferring costs, exploring public/private partnerships, and the need for further discussion on the matter. Council Member Petros noted that there is already an investment in the OCTA study, there is a set-aside for a consultant to do focused work, and the Community Development staff is engaged in land-use planning issues. He asked if this is a separate consideration and Public Works Director Webb stated that there are several projects but staff simply wants to reaffirm Council direction. Council Member Petros expressed support for continued diligence in the track that Council has set; indicating that he did not feel continuing it would require additional budgetary amounts. He added that the City is already on track and there is little impact on the current budget. In response to Mayor Selich's question, Public Works Director Webb addressed the deliverables. Council Member Peotter stated that he would like to see a detailed presentation on this matter before spending a lot of money on design. Public Works Director Webb noted that, in this case, there has been a significant amount of effort made and wanted to make sure that Council is aware of it and listed next steps. Council Member Peotter reported that the charrette is completely changing the way Mariners Mile functions and stated that it is not a decision that the Council has yet made. Council Member Curry stated that the matter has not been adequately designed to the point where Council knows what it will cost or what it will do. He noted the need to do some of the design work to answer those questions and know what this will look like to know whether to move forward with it or not. He stated that businesses in the neighborhood are very concerned with throughput and traffic, the solutions are complicated, and staff should continue working on it and bring it back to Council for decision-making. Finance Committee Member Wu stated that he sits on the OCTA M2 Oversight Committee and City Attorney Harp suggested that he recuse himself from this item. Finance Committee Member Wu recused himself since he serves on the OCTA M2 Oversight Committee that reviews M2 Funds. Public Works Director Webb reported that this item is a reaffirmation of Council direction and that staff has every intention to keep moving forward. Council Member Petros commented on the numerous Mariners Mile Association meetings he has attended where it has been discussed that the City is allowing this area to turn to blight.
City of Newport Beach Special Meeting/Joint Meeting of the City Council and Finance Committee
March 10, 2015
Volume 62 - Page 234
He stated that they would like to see this area revitalized and that residents believe that throughput and congestion are important issues to address. He added that there is momentum by virtue of the work that has already been done. Council Member Muldoon suggested speeding up the project and commented on improvements to the standard of living. Public Works Director Webb addressed CIP General Fund goals, new projects and re-budgets, and facilities. Mayor Selich asked regarding the life of the new apparatus for the Mariners Fire Station and Public Works Director Webb reported that the living quarters were rehabilitated several years ago and is in good shape. Regarding the apparatus bay, he stated that it would have a 50 year life. Council Member Curry stated that he is glad that staff is moving forward on the Corona del Mar Library and Fire Station. Public Works Director Webb addressed streets and drainage on 15th Street/Balboa Boulevard, Fiscal Year (FY) 14/15 residential street overlay, Irvine Avenue pavement rehab, Newport Boulevard/32nd Street modifications, and Ocean Boulevard and Poppy Avenue pavement reconstruction. In response to Mayor Selich’s question, Public Works Director Webb reported that the Cameo Shores project includes every residential street in Cameo Shores. Public Works Director Webb continued discussing streets and drainage projects, including PCH and Old Newport Boulevard street modifications, MacArthur Boulevard pavement rehab, FY 15/16 street lighting replacement, storm drain system video evaluation, and the Citywide concrete and pavement replacement program. In response to Council Member Petros’ question regarding PCH and Old Newport Boulevard, Deputy Public Works Director Vukojevic stated that two alternatives in the environmental analysis are being considered including a right-of-way swap and a right-of-way acquisition. Public Works Director Webb addressed transportation projects, water quality and environmental projects, and parks, harbor and beaches projects. Council Member Petros asked regarding the American Legion bulkhead and Public Works Director Webb noted that it is a City responsibility. Public Works Director Webb addressed water and wastewater projects. In response to Mayor Pro Tem Dixon's question, Public Works Director Webb reported that the list presented is a list of projects currently in motion and needing further discussion. He added that the list has been sorted by priority and by ability for possible outside contributions or self-help. City Manager Kiff added that they are in alphabetic order within the various blocks. In response to Council Member Peotter's question, he stated that staff is hoping that Council will express their comments on the various projects and provide guidance and direction.
City of Newport Beach Special Meeting/Joint Meeting of the City Council and Finance Committee
March 10, 2015
Volume 62 - Page 235
Council Member Petros noted that many of the projects, while they have not been appropriated, have had funds assigned to them through the Facilities Finance Plan (FFP). City Manager Kiff indicated that there are some projects in the list that have not had money assigned to them. In response to Mayor Pro Tem Dixon's question, Public Works Director Webb reported that Council typically allows staff to put $5 million of General Funds into the project, as well as $2.7 million in gas tax. Those funds are used to program priority projects. He added that there is a list of special projects for which staff needs additional guidance. Council Member Curry indicated that he did not feel it necessary for Public Works Director Webb to go through all of the details in the projects. Council Member Muldoon noted that this topic is too important to rush and suggested going through part of it today and continuing the rest at a future meeting. Jim Mosher reported on a time before Proposition 13 where it was difficult for councils to give the green light to projects since it was tied to taxation. He stated that the City currently receives money, but Council has little control as to the revenue coming into the City. He believed that Council should have a discussion on how much discretionary money they do have to allot to these various projects. In response to Mayor Pro Tem Dixon's questions, Public Works Director Webb noted that the first slides presented are the key projects to which the $5 million should be allocated. Other projects are funded and staff is validating that Council agrees with their scope and size. He noted that other projects are not funded and it is Council's decision whether to fund them or not. Noting the time, it was the consensus of the City Council and the Finance Committee to receive the remainder of the presentation at a future meeting. III. PUBLIC COMMENTS ON NON-AGENDA ITEMS - None IV. ADJOURNMENT – Adjourned at 6:08 p.m. to an Adjourned Special Meeting/Joint Meeting of the City Council and Finance Committee on March 24, 2015, at 3:30 p.m. The agenda for the Special Meeting (Joint Meeting with the Finance Committee) was posted on the City's website and on the City Hall Electronic Bulletin Board located in the entrance of the City Council Chambers at 100 Civic Center Drive on March 5, 2015, at 4:00 p.m. Attest:
___________________________________ _____________________
Keith Curry, Chair Date Finance Committee Chair
Finance Committee Meeting Minutes May 11, 2015
Page 1 of 6
CITY OF NEWPORT BEACH FINANCE COMMITTEE MAY 11, 2015 MEETING MINUTES I. CALL MEETING TO ORDER
The meeting was called to order at 6:00 p.m. in the Newport Coast Conference Room, Bay 2E, 100 Civic Center Drive, Newport Beach, California 92660.
II. ROLL CALL
PRESENT: Council Member Keith Curry (Chair); Mayor Pro Tem Diane Dixon;
Committee Member Bill McCullough (arrived at 6:06 p.m.); Committee Member Larry Tucker; Committee Member John Warner; Committee
Member Jack Wu
ABSENT: Council Member Tony Petros
STAFF PRESENT: City Manager, Dave Kiff; Finance Director, Dan Matusiewicz; Deputy Finance Director, Steve Montano; Administrative Specialist to the
Finance Director, Marlene Burns; Public Works Director, Dave Webb; Deputy Public Works Director/City Engineer, Mark Vukojevic; Revenue
Manager, Evelyn Tseng; IT Manager, Rob Houston; Deputy City Manager/HR Director, Terri Cassidy; Budget Manager, Susan
Giangrande
MEMBER OF THE PUBLIC: Jim Mosher
OUTSIDE
ENTITY: Megan Nicolai, Orange County Register
III. PUBLIC COMMENTS
Jim Mosher referenced his written comments and expressed concerns with Council's announcement in January regarding the Finance Committee and a subsequent different
announcement a few months later. He spoke regarding the staff auditing itself and opined that City Council should have been asked to make that decision.
IV. APPROVAL OF MINUTES
A. Summary:
Approval of the February 26, 2015, Finance Committee Minutes and March 24, 2015, Joint City Council/Finance Committee Minutes.
Recommended Action:
Approve and file.
Chair Curry opened public comments.
Jim Mosher referenced his written corrections to the minutes.
Committee Member Tucker moved, and Mayor Pro Tem Dixon seconded the approval of the February 26, 2015, Finance Committee meeting minutes. The Committee voted 5 ayes and 2
Finance Committee Meeting Minutes May 11, 2015
Page 2 of 6
absent (Council Member Petros and Committee Member McCullough) to approve the minutes, as
corrected by Mr. Jim Mosher.
Chair Curry opened public comments. Seeing none, Chair Curry closed public comments.
Committee Member Tucker moved, and Committee Member Warner seconded the approval of the March 24, 2015, Joint City Council/Finance Committee meeting minutes.
The Committee voted 5 ayes, 1 abstention (Committee Member Wu) and 2 absent (Council
Member Petros and Committee Member McCullough) to approve the minutes, as presented.
Committee Member McCullough arrived at this juncture (6:06 p.m.). V. CURRENT BUSINESS A. FISCAL SUSTAINABILITY PLAN Summary:
Staff understands that Mayor Pro Tem Dixon wishes to augment the Fiscal Sustainability Plan to ensure that infrastructure funding is made an explicit priority. Maintaining a high-
quality natural and physical environment by creating aesthetically pleasing places to live, work, recreate and visit shall remain a key goal of the City.
Recommended Action:
Staff recommends that the Finance Committee direct staff to bring the attached changes for City Council approval.
Chair Curry introduced the aforementioned item and deferred to Mayor Pro Tem Dixon for a
report.
Mayor Pro Tem Dixon presented a brief background and provided details of suggested changes. She stressed the importance of balancing fiscal responsibility while investing in capital
infrastructure to maintain a good quality of life.
Committee Member Tucker commented on the plan regarding increasing income and reducing expenses and suggested adding language regarding enhancing and protecting the City's tax
base by investing in quality capital infrastructure improvements that are both long-lasting and fiscally responsible.
Chair Curry opened public comments.
Jim Mosher suggested that additional language begin with "the City will" and noted there may
other things that need to be "cleaned up". He pointed out items that need clarification and wondered if this should be a City policy.
Chair Curry closed public comments.
Mayor Pro Tem Dixon agreed with Mr. Mosher's and Committee Member Tucker's suggestions.
Mayor Pro Tem Dixon moved, and Committee Member Tucker seconded approval of the
proposed changes to the Fiscal Sustainability Plan as presented and discussed and to forward it to City Council for their consideration. The motion carried with 6 ayes and 1 absent (Council
Member Petros).
Finance Committee Meeting Minutes May 11, 2015
Page 3 of 6
B. FACILITIES FINANCIAL PLANNING TOOL (FFPT) Summary:
Staff has projected the timing, means of financing, and fiscal impacts associated with funding high-priority projects recently approved in concept by the City Council during the recent
Proposed FY 2015-16 CIP budget presentation. Recommended Action: Staff recommends that the Committee directs staff to bring the Facilities Financial Plan for
City Council approval.
Chair Curry provided a brief background of the item. He added that the subject plan is a tool to determine the affordability of projects.
Finance Director Dan Matusiewicz provided a brief overview of the flow of funds including
General Fund and Developer contributions that go into the Financial Planning Reserve Fund. He added that in most cases, those projects are funded in cash. He addressed Council direction,
identification of priority projects, General Fund contributions to the plan, the Facilities Reserve balance, debt service, and anticipated resources.
Chair Curry noted that the plan replaces all of the City's infrastructure and major facilities for the
next 80 plus years.
In response to Mayor Pro Tem Dixon's inquiry, Finance Director Matusiewicz addressed contingency reserves.
Discussion followed regarding capital projects not currently on the "radar", Public Works Master
Plans and planning for the addition of new facilities.
Public Works Director Dave Webb added that Council would direct staff on new facilities.
Ensuing discussion followed regarding inclusion of the Uptown Newport development, potential studies for new Police stations, the possibility of sharing facilities with the City of Costa Mesa and
other neighboring cities and use of the facilities by residents and non-residents.
Chair Curry opened public comments.
Jim Mosher stated this is a good plan for facilitating financing projects currently in the plan, but the City anticipates many capital needs in the future that are not in the plan and does not
demonstrate how the City will pay for them. He highlighted projects that have been removed (piers and sea walls), expected revenues and inconsistencies in terms of fund totals and details.
He referenced staff recommendations and wondered what it is that the Finance Committee is being asked to approve.
Finance Director Matusiewicz addressed Council's goal to prioritize projects.
City Manager Kiff added that the plan is used to finance projects that are not on other capital
master plans and commented on the need for Council approval. He stated that the last amendment to the document was approved by Council and that Council
reviews it on an annual basis.
Discussion followed regarding budgeted items, sources of funds, projects with specific Council direction, procedure for changes in funding and private contributions.
City Manager Kiff reported that the City stays in close contact with Community Development to
know exactly how they are progressing with their projects and when funds are expected.
Finance Committee Meeting Minutes May 11, 2015
Page 4 of 6
Ensuing discussion followed regarding changes in the Uptown Newport project and the process for making adjustments to the FFPT.
Committee Member Warner moved, and Mayor Pro Tem Dixon seconded to direct staff to bring
the Facilities Financial Plan for City Council approval. The motion carried with 6 ayes and 1 absent (Council Member Petros). C. FY 2015-16 BUDGET PRESENTATION Summary: Staff will present an overview of the City Manager’s Fiscal Year 2015-16 Proposed Budget. Recommended Action:
Staff recommends that the Committee directs staff to bring the Proposed FY 2015-16 Budget for City Council Approval.
Finance Director Matusiewicz introduced the item noting that the fundamentals of a financially-
sound budget have been met and that the budget emphasizes the goals and priorities of Council. He addressed the General Fund, proposed operating budget, new capital projects, restricted
revenue sources and accumulation of resources.
Discussion followed regarding showing comparisons with prior years (i.e. percentage increases) in future budget presentations.
Finance Director Matusiewicz reported that the budget is reflective of community goals, policies
and priorities and emphasize those qualities that make Newport Beach, exceptional.
Discussion followed regarding measuring or determining those items and qualities that residents
demand.
Finance Director Matusiewicz addressed next steps including the timeline for Council considering and approving the budget.
It was suggested including percentages next to dollar amounts within the budget document.
Finance Director Matusiewicz addressed the City's top three revenue sources, prior years where
revenues decreased, contingency reserves, current debt, CDBG program, assessed valuation growth, bonded debt, transient occupancy tax, comparisons with nearby cities, the TBID, details
of guiding principles and related programs as well as total community reinvestment.
Discussion followed regarding showing a timeline relative to cash funding on big projects.
Finance Director Matusiewicz addressed expenditures by function.
Discussion followed regarding providing year-over-year comparisons, organization by department, trends, City payroll by department, providing a summary of employee benefits,
employees shared between departments and clarification of "salaries and benefits".
Finance Director Matusiewicz addressed General Fund expenditures by type, maintenance and operations, capital, savings for future long-term needs, changes in staffing and salaries and
benefits and full- and part-time positions.
Discussion followed regarding staffing levels in prior years.
Finance Committee Meeting Minutes May 11, 2015
Page 5 of 6
Finance Director Matusiewicz reported on City Council decisions relative to paying down the
City’s unfunded pension liabilities on a faster schedule, rising pension costs, increases in salaries, employee contributions to the pension system, employee contributions to health plans,
cafeteria plans, City Council benefits and bargaining units. He addressed components of unfunded liability costs and accelerated pension payments.
Brief discussion followed regarding increased employee pension contributions.
Finance Director Matusiewicz continued presenting details of the proposed budget including the
City's legacy Other Post-Employment Benefits (OPEB) plan.
Discussion followed regarding CalPERS.
Finance Director Matusiewicz addressed maintenance and operations, the CIP budget, allocation of resources, balancing the needs of residents, developing an equitable repayment strategy, the
possibility of creating a neighborhood enhancement fund, conforming to the new actuarial standards, and actions required by the Finance Committee, as well as next steps.
Discussion followed regarding considering how surpluses are allocated, the seawall project and
the Tidelands Capital Plan.
Finance Director Matusiewicz provided details of checklist items for Council consideration, contributions to the Public Arts Fund, the Corona del Mar entryway project, other reductions,
restricted revenue sources, and consideration of new initiatives by Council. He addressed increasing parking rates, reduction of mooring fees, commercial fees, residential piers, and
considering practical ramifications of reduced fees.
Discussion followed regarding incremental fees going into the Harbor Fund, Council's consideration of the budget and the timeline.
Finance Director Matusiewicz thanked his staff for their help and offered to respond to questions
from the Committee.
Discussion followed regarding fund balances, allocation of the Tidelands revenues, the Corona del Mar parking lot, consideration of commercial marinas by Council, benefits provided to Council
in the City Charter, providing a summary of full-time, split personnel, increases in general insurance due to significant lawsuits over the past few years, going out to bid for general
insurance, overtime, the IT internal service fund charges to the Fire Department, hiring processes for Police Officers and Fire Fighters, benefits for the Community Development Director, building
inspection overtime, outsourcing and the possibility of hiring a consultant to do an assessment of what functions can be outsourced, increases in existing contract amounts, the General Services
Department, clarification of the Urban Forester position, support services and water utilities generator maintenance.
Discussion continued regarding increases in Central Library utilities and the possibility of cutting
expenditures.
City Manager Kiff reported that it would be helpful for the Committee to make specific recommendations as to which items need special consideration by Council.
Discussion followed regarding justifying every line item for every function, identifying and
reducing redundancies, finding opportunities for greater efficiencies.
City Manager Kiff noted that budget discussions do not end at this time and commented on regular review of the budget going forward.
Finance Committee Meeting Minutes May 11, 2015
Page 6 of 6
Ensuing discussion continued regarding future scrutiny of high-salaried positions, payment of
loans and refinancing, interest schedule, debt service costs, adding explanations to line items in the performance plan and providing details of miscellaneous salaries.
Chair Curry opened public comments.
Jim Mosher addressed the Finance Committee's role at this time and noted that the budget was
available for review on April 30th but the general public did not know it was available until a week later. He expressed concerns regarding adjustments by City staff to the budget after it has been
passed. He added that a breakout of information about certain items are not available and suggested including same in future budgets.
Chair Curry closed public comments.
Mayor Pro Tem Dixon requested increased visibility on program spending and Finance Director
Matusiewicz commented on the new ERP system.
Discussion followed regarding reviewing future budgets earlier in the cycle and the mid-budget review.
City Manager Kiff suggested that each Member list their inquiries and submit them to Finance
Director Matusiewicz so that he may respond to the Committee.
Committee Member Wu moved and Committee Member Warner seconded to direct staff to send the Proposed FY 2015-16 Budget for City Council for consideration. The motion carried with 5
ayes, 1 abstention (Committee Member McCullough) and 1 absent (Council Member Petros).
VI. ADJOURNMENT
Chair Curry suggested changing the start time of future Finance Committee meetings to 4:00 p.m. Members of the Committee agreed and Chair Curry reported the issue will be presented to
Council for their consideration.
The Finance Committee adjourned at 9:08 p.m. to the next regular meeting of the Finance Committee on June 11, 2015, at 4:00 p.m.
Filed with these minutes are copies of all materials distributed at the meeting.
The agenda for the Regular Meeting was posted on May 11, 2015, at 6:00 p.m., in the binder and on the
City Hall Electronic Board located in the entrance of the Council Chambers at 100 Civic Center Drive.
Attest:
___________________________________ _____________________ Keith Curry, Chair Date
Finance Committee Chair
June 11, 2015, Finance Committee Agenda Comments
These comments on items on the Newport Beach City Council Finance Committee agenda are submitted
by: Jim Mosher ( jimmosher@yahoo.com ), 2210 Private Road, Newport Beach 92660 (949-548-6229)
Item III. PUBLIC COMMENTS
It is good to see some items of City business being referred to the reconstituted Finance
Committee for its review and recommendation. In my view there are many more in which the
public and Council would have benefitted from the Finance Committee’s comments. For
example, in the month since the Committee’s last meeting the Council has been asked to make
decisions about a labor agreement, insurance levels and premiums, many contracts which may or
may not have been in the City’s best interest and a sale of City-owned property.
The Council also recently heard about a wastewater (sewer) rate study (leading to a
recommendation for substantially changed rates including an increased single family residential
charge) which the “old” Finance Committee had on its agenda last November, but to the best of
my knowledge the old Committee’s recommendations regarding it were not part of the report.
Item IV.A. APPROVAL OF MINUTES
May 11, 2015, Finance Committee Minutes
The following corrections are suggested:
Page 4, Item C, paragraph 3: “Finance Director Matusiewicz reported that the budget is
reflective of community goals, policies and priorities and emphasize emphasizes those
qualities that make Newport Beach, exceptional.”
Page 6, final paragraph: “The agenda for the Regular Meeting was posted on May 11, 2015,
at 6:00 p.m., in …”
The date and time quoted is the starting time of the May meeting. My recollection is the
agenda was posted well in advance. If the posting came less than 72 hours before the
May 11th meeting, then the Finance Committee would have met in violation of the Brown
Act.
And the following general comments:
Based on my recollection of the May 11th meeting, the draft minutes appear to offer a fairly
complete record of the topics that were discussed, but if one was not there it is difficult to tell
what was said about most of those topics and by whom. Indeed, in one would need to have
been present to even know what several of the listed topics signify.
As an example, I recall Committee Member Jack Wu had a long series of questions about the
budget detail, and Members Warner and McCullough had a smaller number of detailed
questions at various points in the budget presentation. I would not know this from the minutes.
June 11, 2015, Finance Committee agenda comments - Jim Mosher Page 2 of 2
In short, despite their seeming thoroughness, in the absence of a readily available and
archived audio recording that that can be easily correlated with the written record, the
substantive information available to the public in general about what takes place at these
meetings is very limited.
Item V.A. MUNICIPAL FEE SCHEDULE
I have had very little time to review the material posted, but I am impressed that the depth of the
background material provided by staff seems much more thorough than it normally was for the
“old” Committee.
However, the details of why changes were made to particular line items in the Fee Schedule
seem almost wholly lacking. In particular, it is difficult even to tell if on some lines staff is
recommending that changes to the Cost Recovery Table in the Municipal Code be adopted in
conjunction with the new Fee Schedule, or merely suggesting the existing recovery percentages
were not correctly reflected.
Item V.B. BUSINESS LICENSE
I found a PowerPoint, but may have missed a staff report clarifying for the benefit of the
Committee that as Item 21 at its March 24, 2015, meeting, the Council moved “to refer the
concept of the business license tax structure to the Finance Committee for review.”
As I commented to the Council at the time, the attempt to distinguish between governmental
“taxes” and “fees,” which appears prominently in the PowerPoint, seems to be a relatively recent
(post-Proposition 13?) concept. When the predecessor of the current Municipal Code chapter
was first enacted in 1906 (as one of the new city’s earliest actions), the charge was called neither
a tax nor a fee, but simply regarded as a “license” one had to purchase to conduct certain kinds
of businesses within the City.
As I also attempted to point out to the Council at that time, amendments since 1906 have caused
the code defining what was originally a fairly straightforward licensing system to become
increasingly complex and increasingly difficult to understand. In particular, what started as
applying only to a fairly large number of explicitly named businesses has morphed into a code
that at least on its face applies to every imaginable activity in Newport Beach (“for profit or not for
profit”) from which it attempts to exempt a small number of named activities in ways that are not
always easy to interpret.
I would think a clean up of the code is at least as much in need of attention as the amounts
charged for the licenses.
Finally, on a slightly related topic, it is not obvious to me that all entities contracting with the City
government itself have licenses to conduct business in Newport Beach.
Item V.C. QUESTION/ANSWERS PERTAINING TO FY 2015/16 ADOPTED
BUDGET
I have many questions about the recently adopted budget, but as with the Master Fee Schedule
lack the time necessary to put them in writing prior to this meeting.
NEWPORT BEACH
Finance Committee Staff Report
CITY OF
Agenda Item No. 5A
June 11, 2015
TO: HONORABLE CHAIRMAN AND MEMBERS OF THE COMMITTEE
FROM: Finance Department
Steve Montano, Deputy Finance Director
(949) 644-3240 or smontano@newportbeachca.gov
SUBJECT: Fee Schedule Update
SUMMARY:
Local governmental operations are primarily funded from taxes, user fees, fines and
grants. “User fee services” are those services that are performed or provided by a government agency on behalf of a private citizen or group. In order to establish fees on
the basis of full cost recovery, it is necessary to determine the cost of services. In
partnership with the City’s cost allocation plan consultant, staff has reviewed and
updated the City-wide cost allocation plan and direct user fee calculations for the Police,
Public Works, Fire (EMS services), and Community Development Departments. The recommended modifications are based on a methodology that factors in both direct and
indirect costs pursuant to Municipal Code Section 3.36, Council Policy F-4 (Revenue
Measures) and Item 11 of the Fiscal Sustainability Plan (FSP). As a general rule, the
City may not recover from service users more than the cost incurred by the City to
provide the service. If the fees are approved by the City Council, as currently recommended for the four departments, staff projects an overall revenue increase of
approximately $681,000.
RECOMMENDATION:
Staff welcomes input and recommendations on the proposed fee schedule. Based on the input and comments from Finance Committee, Finance staff will bring the proposed
recommendations to the City Council for formal approval.
DISCUSSION:
Background
The City Council has adopted prudent fiscal policies concerning its investments,
reserves, budget administration, competitive contracting, facility replacement planning,
and revenue initiatives. The City Charter, Municipal Code and FSP serve as the foundation for the City’s financial planning and management. The Master Fee Schedule
Master Fee Schedule June 11, 2015
Page 2
2
is a list of fees imposed by the City that includes, but is not limited to, cost-of-services
fees, fine and penalties and other fees that may be mandated by the State of California.
Local governmental operations are primarily funded from taxes, user fees, fines and grants. “User fee services” are those services that are performed or provided by a
government agency on behalf of a private citizen or group. The starting assumption
underlying most fee recommendations is that services benefiting specific individuals –
as opposed to the community as a whole – should be paid for by the individual(s)
receiving the benefit. However, there are a number of factors that influence cost recovery levels, including elasticity of demand, economic incentives (or disincentives)
and the extent to which a particular service benefits the community at large as well as
specific individuals or groups.
The majority of the fees discussed here are related to cost-of-services. The goal of cost-of-services fees is to recover the appropriate cost of providing those services, as
mandated by Municipal Code Section 3.36, Council Policy F-4 (Revenue Measures) and
Item 11 of the FSP. As a general rule, the City may not recover from service users
more than the cost incurred by the City to provide the service. Municipal Code Section
3.36 mandates the percentage of costs to be recovered from direct user fees.
In order to establish fees on the basis of full cost recovery, it is necessary to determine
the cost of services. In 2010, the City entered into an agreement with MGT for a phased
six-year comprehensive review and update of the City-wide cost allocation plan and
direct user fee calculations, by department. MGT uses well-established cost accounting methodologies to calculate our municipal fees on a full cost recovery basis and to this
end, contracts with a significant number of municipalities in California. This year, MGT
studied the following departments:
• Police
• Public Works
• Fire (EMS services)
• Community Development (Building and Planning)
Pursuant to the City’s cost recovery policies, staff was tasked with accurately reporting
the true cost of providing user fee-related services, and analyzing whether current fees needed to be updated as a result of MGT’s findings.
Master Fee Schedule June 11, 2015
Page 3
3
MGT reviewed each studied department’s fee schedule and performed the following
tasks for all fee categories:
• Calculated the fully burdened (overhead) cost to provide user services (see
Attachment “B” for an explanation of how indirect or overhead costs are applied to the calculation of fees for service);
• Applied fully burdened labor rates to time requirement estimates; and
• Reviewed and cross checked results to ensure data validity. Each studied department then reviewed MGT’s findings for accuracy and
reasonableness, and based upon this review, made its fee and subsidy
recommendations pursuant to NBMC Section 3.36.030. The recommended
modifications to fees are attributable to utilizing a methodology to calculate fees based on increases in direct and indirect costs since the last fee study. Indirect overhead costs are costs that are not directly accountable to the expenses incurred for a user fee
service, but are necessary and contribute to the total cost of that service delivery, i.e.,
managerial administration, utilities, insurance, legal, information technology, payroll, and
finance, which are all valid components of the analysis of what it costs the City to provide municipal services.
Here is a quick summary of the fee changes:
Department # of
Fees
Going Up
# of Fees
Going
Down or Eliminated
# of Fees
Combined
with Existing Fees
# of
Fees
Staying the Same
# of
New
Fees
Total
Police 10 9 0 17 0 36
Public Works 18 21 2 7 1 49
Fire (EMS
only) 5 1 4 0 0
10
Community
Development 66 69 2 53 3
193
Total 99 100 8 77 4 288
Master Fee Schedule June 11, 2015
Page 4
4
For purposes of brevity, not all fee changes are described in detail here; however, the
entire fee schedule for each studied department can be found on Attachment “A” and
staff will answer questions during the Finance Committee meeting of June 11, 2015.
The update recommended by staff will include a 1.89% increase in other non-studied
department related fees based upon the change in the Consumer Price Index (“CPI”) -
All Urban Consumers for the Los Angeles-Riverside-Orange County from April 2013
(the date of the last CPI update) to April 2015. Police Department
The Police Department strives to provide a safe and healthy environment for all, free
from violence and property loss resulting from criminal acts, and injuries caused by
traffic violators. The proposed changes to the fee schedule cover the following areas which have not been updated since 2010: Administration, Support Services, Traffic
Division (including Animal Control), and Detective Divisions. Therefore, the results of
the fee study reflect an analysis and refinement of the actual cost of service since the
study was last performed 5 years ago.
Administration
The Administration or “Office of the Chief of Police” is responsible for assisting the Chief
of Police in the management and administration of the Police Department. This Section
works closely with the Community, and encourages residents to partner with the Police
Department through programs such as Neighborhood Watch. Out of 5 fees, 3 are decreasing, 1 is eliminated, and another has no proposed changes. Decreases are due
to Penal Code restrictions on the amount of recoverable costs for a concealed weapons
permit, which are rarely requested within the City.
Support Services The Support Services Division provides operational support to all Divisions in the Police
Department and includes such activities as emergency dispatch, security alarm
response (residential and commercial), jail booking, fingerprinting, and bike licenses.
Most fees in the section are not changing, with only 3 increasing minimally to reflect the
actual cost of services.
Animal Control (within the Traffic Division)
Most fees within this category are increasing between $4.00 and $44.00 to reflect the
current cost of staff time, equipment, materials, and associated overhead for
impounding stray or injured animals and issuing related citations. Detective Division
The Detective Division conducts follow-up investigation on all reported crimes and (non-
Traffic related) felony and misdemeanor arrests. This cost analysis reflects a decrease
Master Fee Schedule June 11, 2015
Page 5
5
of $286.00 for the massage license operator fee. Earlier this year, the City required
massage therapists to obtain a California Massage Therapy Council certification. By
relying on State regulations to regulate massage therapists, the City has effectively streamlined the massage license operator permitting process. The City now only
requires massage establishments to obtain an Operator’s Permit to ensure that the
business only uses State certified massage therapists or practitioners and has satisfied
all other requirements of the Municipal Code.
Public Works Department
The Department of Public Works is responsible for managing a comprehensive capital
improvement program, including the promotion of a safe and efficient transportation
system. Public Works also manages public property through permitted encroachments,
ensures the safety of utility company activities, private construction and special events in the public right-of-way, reviews plans for residential and commercial development as
they relate to the public right of-way, and oversees activities that protect and improve
the harbor and upper bay. The proposed changes to the fee schedule cover the
following areas which have not been updated since 2008, with the exception of Harbor
Resources, which was updated in 2010: Engineering Transportation and Development and Water Quality.
Engineering Transportation and Development
The goal of this service area is to promote a safe, efficient and effective multi-modal
transportation system for various roadway uses and to protect interests in the public right-of-way. Fees specific to development services within this area provide for plan
check services, issuance of encroachment permits, field inspections, and other related
services. Certain fees within this category are decreasing between less than $1.00 and
$99.00, while others are increasing between $1.00 and $94.00 to reflect the current cost
of staff time, equipment, materials, and associated overhead. The Parcel Map Check fee used to be three separate fees: Simple, Moderate and Complex. Staff
recommends combining the three fees into one Parcel Map Check fee at $2,440. This
represents a $143 increase over the previous Moderate Map Check fee of $2,297 due
to the consolidation of fees.
Harbor Resources
The goal of this service area is to protect and improve the resources of the Newport
Harbor and Upper Newport bay for life, recreation and commerce with such core
functions as permit issuance and administration for pier, marina, and mooring
operations, plan checks for regulatory compliance, and other activities. All but 1 fee in this area are decreasing between $3.00 and $170.00 because staff has been able to streamline the processes and spend less time performing reviews. The Initial Marine
Activities Permit is increasing $268.00 because the new applications are more complex,
which requires increased staff time.
Master Fee Schedule June 11, 2015
Page 6
6
Water Quality
Activities within this service area are designed to maintain compliance with state and federal permits and regulations that promote clean water environments for the Newport bay, ocean, shoreline, and other sensitive areas. The only fee in this category, Water
Quality Construction Site Inspections, is increasing $46.00 to reflect the current cost of
staff time, equipment, materials, and associated overhead. Fire Department
Emergency Medical Services (“EMS”)
Fire department fees were previously updated in October 2013, except for EMS fees.
At that time, staff wanted to review the full impacts of a State certified public expenditure program, which introduced a new process for eligible public ambulance providers to
apply for supplemental payments for Medi-Cal claims without cost to the State General
Fund. Since then, staff determined that participation in the program did not adequately
recover costs and staff has instead applied the standard cost recovery methodology to
determine the appropriate fees.
EMS are those services provided upon medical calls and may include paramedic care,
transportation and medical supplies. Previously, the fees were based upon the County
Ground Emergency Ambulance Service Rates. This year, MGT studied the fee to
provide a much more accurate cost-of-services fee amount. Advanced Life Support
(“ALS”) means special services designed to provide definitive pre-hospital emergency medical care and as defined further in Municipal Code Section 5.14.020. Basic Life
Support (“BLS”) means emergency first aid and cardiopulmonary resuscitation
procedures as defined in Municipal Code Section 5.14.020. In the past, the cost of
providing ALS services was separate from the transportation mileage, oxygen, and
expendable materials charges. Staff recommends incorporating those costs into one fee for ALS and one fee for BLS creating one average blended fee for each service. All
costs associated with ALS and BLS services are included in the fee, thereby simplifying
the billing process.
The net effect of this analysis will result in an increase of $410 for ALS patients and $339 for BLS patients.
Service Name
Average Charges
Current Fee
Proposed
Fee
Net Change from
Current Fee
ALS with Transport $1,244 $1,654 $410
BLS with Transport $1,095 $1,434 $339
Master Fee Schedule June 11, 2015
Page 7
7
It is important to note that Newport Beach residents are also eligible to participate in the
Paramedic Subscription Service as a means to minimize cost. In exchange for their
membership, participants receive unlimited paramedic service and emergency ambulance transportation within City limits with no out-of-pocket expenses. The City
bills their insurance company and accepts the insurance company’s reimbursement as
payment in full. The membership covers anyone at the subscribing address. The
Paramedic Subscription Service has not been increased since 2003. Fire recommends
a one dollar monthly increase, which would bring the total annual fee to $60 per household or business
Community Development Department (“CDD”)
The department’s program activities range from advanced and current planning to building permit inspection, plan check, code enforcement, real property and asset
management, and oversight of the Community Development Block Grant Program. The
proposed changes to the fee schedule cover two main areas (Building and Planning)
that have not been updated since 2008. Therefore, the results of the fee study reflect
an analysis and refinement of the actual cost of service since the study was last performed 7 years ago.
Building
The Building Division’s core function is to ensure that plans and construction activity
adhere to code requirements to promote the quality of life and safety of those that live, work, and visit the City of Newport Beach. Building related fees reflect the cost of
services to provide plan reviews; building, electrical, mechanical plumbing, and grading
permits and inspections; harbor construction plan reviews; and fees for various other
development related services. Certain fees within this category are either decreasing,
increasing, or are not changing based largely upon a methodology that uses such factors as the annual time spent on a broad activity (e.g., building inspection) and the
total annual cost of the time spent on the category. In certain cases; as with plan
review, inspections, and permits; these factors are then applied to an escalating range
of costs that increase based on building valuation tables. The use of building valuation
(or size of the development project) as an indicator of staff time and effort is a widely accepted cost recovery methodology that is used among municipalities.
Planning The Planning Division’s core function is to maintain and apply the provisions of the
General Plan, Zoning Code, Local Coastal Program, and related policy documents. The
goal of this effort is to ensure that uses of properties are appropriate; and that site plan
configurations are consistent with the size, scale, and character standards that define
the communities within Newport Beach. Certain fees within this category are decreasing
Master Fee Schedule June 11, 2015
Page 8
8
between $20.00 and $2,783, while others are increasing between $4.00 and $373.00 to
reflect the current cost of staff time, equipment, materials, and associated overhead.
Conclusion
If the fees are approved by the City Council, as currently recommended, staff projects
an overall revenue increase of approximately $681,000.
Based on the input and comments from the Finance Committee, Finance staff will bring
the proposed recommendations to the City Council for formal approval.
Prepared and Submitted by:
/s/ Evelyn Tseng
_____________________________
Evelyn Tseng
Revenue Manager
Attachments:
A: Summary of User Fee Changes for the Police, Public Works, Fire, and Community
Development Departments
B: Application of Indirect Costs to the Calculation of Fees for Services
At
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10
0
%
X
Cit
a
t
i
o
n
Sig
n
Of
f
CO
S
‐Fe
e
62
9
$
0
0
.
0
0
%
1
0
0
%
X
An
i
m
a
l
Co
n
t
r
o
l
Im
p
o
u
n
d
Fe
e
‐
do
g
s
,
ca
t
s
,
sm
a
l
l
an
i
m
a
l
s
CO
S
‐Fe
e
33
5
$
0
0
.
0
0
%
3
9
%
X
Update MC 3.36.030 Exhibit A, to recover Maximum Permitted by Contract
An
n
u
a
l
In
s
p
‐
Pe
t
Sh
o
p
CO
S
‐Fe
e
1
$
5
4
.
1
0
%
1
0
0
%
X
An
n
u
a
l
In
s
p
‐
Po
t
Be
l
l
i
e
d
Pi g
CO
S
‐Fe
e
1
$
4
4
7
2
.
1
3
%
1
0
0
%
X
An
n
u
a
l
In
s
p
‐
Wi
l
d
An
i
m
a
l
Pe
r
m
i
t
CO
S
‐Fe
e
5
$
4
4
7
2
.
1
3
%
1
0
0
%
X
Ke
n
n
e
l
Lic
e
n
s
e
:
4 ‐9 an
i
m
a
l
s
CO
S
‐Fe
e
8
$
4
4
.
4
0
%
1
0
0
%
X
Ke
n
n
e
l
Lic
e
n
s
e
:
10
‐29
an
i
m
a
l
s
CO
S
‐Fe
e
4
$
4
2
.
6
0
%
1
0
0
%
X
Ke
n
n
e
l
Lic
e
n
s
e
:
30
‐59
an
i
m
a
l
s
CO
S
‐Fe
e
9
$
6
3
.
2
6
%
1
0
0
%
X
Ke
n
n
e
l
Lic
e
n
s
e
:
60
+
an
i
m
a
l
s
CO
S
‐Fe
e
2
$
7
3
.
2
6
%
1
0
0
%
X
Pa
t
r
o
l
Em
e
r
g
e
n
c
y
Re
s
p
o
n
s
e
Bi
l
l
i
n
g
CO
S
‐Fe
e
N/
A
*
*
*
X
F
u
l
l
y
Loaded Hourly Rates
De
t
e
c
t
i
v
e
2n
d
Ha
n
d
/ Pa
w
n
De
a
l
e
r
‐
ta
g
ch
e
c
k
CO
S
‐Fe
e
90
0
$
0
*
0
%
X
0
%
recovery per MC 3.36.030 Exhibit A
Ma
s
s
a
g
e
Lic
e
n
s
e
‐
Op
e
r
a
t
o
r
CO
S
‐Fe
e
N/
A
($
2
8
6
)
‐36
.
7
1
%
10
0
%
X
Re
a
s
o
n
s
f or C h ange
$1
5
$3
4
$3
8
$9
1
$0
$0
$3
6
$6
1
$2
4
1
$4
9
$4
9
$3
0
$2
3
Pe
r
Un
i
t
$2
1
5
$0
$7
7
9
Ho
u
r
l
y
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
Se
e
No
t
e
$5
0
0
$2
5
0
$6
1
$2
$3
0
$1
0
$0
$3
5
$3
4
7
$1
5
$4
1
$1
2
2
$6
1
$6
1
$9
1
$1
5
4
$1
8
4
$4
7
1
Se
e
No
t
e
$1
0
0
$2
5
$5
7
$2
$3
0
$1
0
$0
$3
5
$3
5
5
$1
5
$3
8
$3
8
$9
1
$0
$1
2
7
Ho
u
r
l
y
Re
m
o
v
e
d
$1
9
0
$2
2
2
$0
$4
9
3
$1
0
5
$1
0
5
$9
5
$1
5
8
$4
7
$3
0
$2
2
$1
5
$4
1
$0
$3
6
$5
7
$2
4
7
$4
7
Pa
g
e
1
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95
Pu
b
l
i
c
Wo
r
k
s
‐
En
g
r
& Tr
a
n
s
p
De
v
e
l
Pla
n
Ch
e
c
k
‐
Ho
u
r
l
y
CO
S
‐Fe
e
1
$
1
0
.
6
6
%
1
0
0
%
X
Ma
p
Ch
e
c
k
Sim
p
l
e
CO
S
‐Fe
e
N/
A
*
*
*
X
O
b
s
o
l
e
t
e
fee, merged into one fe e
Pa
r
c
e
l
Ma
p
Ch
e
c
k
Mo
d
e
r
a
t
e
CO
S
‐Fe
e
18
$
1
4
3
6
.
2
3
%
1
0
0
%
X
Ma
p
Ch
e
c
k
Co
m
p
l
e
x
CO
S
‐Fe
e
N/
A
*
*
*
X
O
b
s
o
l
e
t
e
fee, merged into one fe e
En
c
r
o
a
c
h
m
e
n
t
Pe
r
m
i
t
Wi
t
h
o
u
t
Ot
h
e
r
De
p
t
/
D
i
v
Re
v
i
e
w
CO
S
‐Fe
e
43
5
($
5
)
‐2.
0
7
%
88
%
X
88% recovery per MC 3.36.030 Exhibit A
En
c
r
o
a
c
h
m
e
n
t
Pe
r
m
i
t
Wi
t
h
Ot
h
e
r
De
p
t
/
D
i
v
Re
v
i
e
w
CO
S
‐Fe
e
14
6
($
4
9
)
‐15
.
3
6
%
57
%
X
57% recovery per MC 3.36.030 Exhibit A
En
c
r
o
a
c
h
m
e
n
t
& En
g
r
Ag
r
e
e
m
e
n
t
Pr
e
p
CO
S
‐Fe
e
53
($
9
9
)
‐11
.
0
0
%
10
0
%
X
Do
c
u
m
e
n
t
Re
c
o
r
d
a
t
i
o
n
Fe
e
CO
S
‐Fe
e
90
($
2
1
)
‐10
.
0
5
%
10
0
%
X
En
g
i
n
e
e
r
i
n
g
Fie
l
d
In
s
p
e
c
t
i
o
n
CO
S
‐Fe
e
19
7
6
$
8
5
.
1
9
%
1
0
0
%
X
Ut
i
l
i
t
i
e
s
Fi
e
l
d
In
s
p
e
c
t
i
o
n
CO
S
‐Fe
e
23
8
($
8
8
)
‐44
.
4
4
%
10
0
%
X
Service provided by MOD staff
Lo
t
Li
n
e
Ad
j
u
s
t
m
e
n
t
Ch
e
c
k
i
n
g
Fe
e
CO
S
‐Fe
e
17
($
3
0
)
‐2.
7
5
%
10
0
%
X
Ea
s
e
m
e
n
t
,
Re
v
i
e
w
s
/
P
r
o
c
e
s
s
i
n
g
CO
S
‐Fe
e
10
$
9
4
8
5
.
4
5
%
1
0
0
%
X
Ce
r
t
i
f
i
c
a
t
e
of
Co
m
p
l
i
a
n
c
e
Re
v
i
e
w
CO
S
‐Fe
e
1
*
*
*
X
S
e
r
v
i
c
e
is provided and fee is charged by Plannin g
St
r
e
e
t
Ea
s
e
m
e
n
t
an
d
Va
c
a
t
i
o
n
Pr
o
c
e
s
s
i
n
g
Fe
e
CO
S
‐Fe
e
5
$
1
9
1
.
9
3
%
1
0
0
%
X
Co
v
e
n
a
n
t
Ag
r
e
e
m
e
n
t
Re
s
e
a
r
c
h
& Re
v
i
e
w
Fe
e
CO
S
‐Fe
e
1
($
1
5
)
‐9.
9
3
%
10
0
%
X
Hourly
Tr
a
f
f
i
c
Su
b
d
i
v
i
s
i
o
n
Pla
n
Ch
e
c
k
CO
S
‐Fe
e
20
0
($
1
5
)
‐9.
9
3
%
10
0
%
X
Hourly
Tr
a
f
f
i
c
Co
n
t
r
o
l
Pl
a
n
Ch
e
c
k
‐
8.
5
x 11
/
11
x
1
7
CO
S
‐Fe
e
50
0
$
9
1
6
.
3
6
%
1
0
0
%
X
Fee per Shee t
Tr
a
f
f
i
c
Co
n
t
r
o
l
Pl
a
n
Ch
e
c
k
‐
24
x 36
CO
S
‐Fe
e
25
$
1
0
.
7
2
%
1
0
0
%
X
Fee per Shee t
Pla
n
Ch
e
c
k
wit
h
Pr
e
‐Pe
r
m
i
t
Re
v
i
e
w
CO
S
‐Fe
e
20
($
1
5
)
‐9.
9
3
%
10
0
%
X
Hourly
Tr
a
c
t
Pl
a
n
Ch
e
c
k
:
up
to
$1
0
0
,
0
0
0
im
p
r
o
v
e
m
e
n
t
co
s
t
Ca
l
c
u
l
a
t
e
d
1*
*
*
X
Tr
a
c
t
Pl
a
n
Ch
e
c
k
:
$1
0
0
,
0
0
0
to
$4
0
0
,
0
0
0
Ca
l
c
u
l
a
t
e
d
1*
*
*
X
Tr
a
c
t
Pl
a
n
Ch
e
c
k
:
ov
e
r
$4
0
0
,
0
0
0
Ca
l
c
u
l
a
t
e
d
1*
*
*
X
Oc
e
a
n
f
r
o
n
t
En
c
r
An
n
u
a
l
Pe
r
m
i
t
:
0 ‐
5 ft
de
p
t
h
Po
l
i
c
y
2
$
4
1
.
1
8
%
1
0
0
%
X
Council Policy L ‐12, Resolution 91 ‐80 & 2005 ‐42
Oc
e
a
n
f
r
o
n
t
En
c
r
An
n
u
a
l
Pe
r
m
i
t
:
5 ‐
7.
5
ft
de
p
t
h
Po
l
i
c
y
2
$
7
1
.
3
8
%
1
0
0
%
X
Council Policy L ‐12, Resolution 91 ‐80 & 2005 ‐42
Oc
e
a
n
f
r
o
n
t
En
c
r
An
n
u
a
l
Pe
r
m
i
t
:
7.5
‐
10
ft
de
p
t
h
Po
l
i
c
y
5
$
9
1
.
3
3
%
1
0
0
%
X
Council Policy L ‐12, Resolution 91 ‐80 & 2005 ‐42
Oc
e
a
n
f
r
o
n
t
En
c
r
An
n
u
a
l
Pe
r
m
i
t
:
10
‐
15
ft
de
p
t
h
Po
l
i
c
y
5
$
1
4
1
.
3
8
%
1
0
0
%
X
Council Policy L ‐12, Resolution 91 ‐80 & 2005 ‐42
Di
n
i
n
g
En
c
r
Pe
r
m
i
t
‐
Ap
p
l
CO
S
‐Fe
e
1
($
6
)
‐1.
6
0
%
10
0
%
X
Di
n
i
n
g
En
c
r
Pe
r
m
i
t
‐
Tr
a
n
s
f
e
r
CO
S
‐Fe
e
1
$
3
9
2
3
.
6
4
%
1
0
0
%
X
Di
n
i
n
g
En
c
r
Pe
r
m
i
t
‐
Ou
t
s
i
d
e
Di
n
i
n
g
10
0
sq
ft
or
le
s
s
Po
l
i
c
y
1
$
2
1
.
4
3
%
1
0
0
%
X
Council Policy L ‐21, Resolution 96 ‐26 & 2000 ‐60
Di
n
i
n
g
En
c
r
Pe
r
m
i
t
‐
Ou
t
s
i
d
e
Di
n
i
n
g
ov
e
r
10
0
sq
ft
Po
l
i
c
y
1
$
4
1
.
5
1
%
1
0
0
%
X
Council Policy L ‐21, Resolution 96 ‐26 & 2000 ‐60
Es
c
r
o
w
Ac
c
o
u
n
t
Ad
m
i
n
i
s
t
r
a
t
i
o
n
CO
S
‐Fe
e
1
($
2
0
0
)
‐67
.
5
7
%
10
0
%
X
Re
c
o
r
d
s
of
Su
r
v
e
y
Re
v
i
e
w
CO
S
‐Fe
e
12
5
*
*
*
X
S
e
r
v
i
c
e
is provided by the County
Mo
n
i
t
o
r
i
n
g
We
l
l
s
CO
S
‐Fe
e
5
($
3
)
‐0.
6
1
%
10
0
%
X
Ne
w
s
Ra
c
k
Pe
r
m
i
t
CO
S
‐Fe
e
17
$
4
4
7
0
.
9
7
%
1
0
0
%
X
St
r
e
e
t
Cl
o
s
u
r
e
Pe
r
m
i
t
wi
t
h
En
g
i
n
e
e
r
i
n
g
Re
v
i
e
w
CO
S
‐Fe
e
22
5
$
9
1
6
.
3
6
%
1
0
0
%
X
St
r
e
e
t
Cl
o
s
u
r
e
Pe
r
m
i
t
wi
t
h
o
u
t
En
g
i
n
e
e
r
i
n
g
Re
v
i
e
w
CO
S
‐Fe
e
67
5
($
2
9
)
‐52
.
7
3
%
10
0
%
X PW wanted to separate out w/ and w/out Engineering Revie w
Te
m
p
o
r
a
r
y
No
Pa
r
k
i
n
g
Si
g
n
s
P
a
s
s
Th
r
u
3
0
0
0
($
0
.
2
0
)
‐20
.
0
0
%
10
0
%
X
Pu
b
l
i
c
Wo
r
k
s
‐
Ha
r
b
o
r
Re
s
o
u
r
c
e
s
Pla
n
Re
v
i
e
w
Ap
p
e
a
l
He
a
r
i
n
g
CO
S
‐Fe
e
N/
A
*
*
*
X
F
u
l
l
y
Loaded Hourly Rates
Ap
p
e
a
l
of
Le
a
s
e
/
P
e
r
m
i
t
un
d
e
r
Se
c
t
i
o
n
17
.
6
0
.
0
8
0
CO
S
‐Fe
e
N/
A
$
0
0
.
0
0
%
*
X
$
1
0
0
recovery per MC 3.36.030 Exhibit A
RG
P
Dr
e
d
g
i
n
g
Pe
r
m
i
t
CO
S
‐Fe
e
25
($
5
7
)
‐3.
2
9
%
10
0
%
X
Pla
n
Ch
e
c
k
:
Ne
w
Co
n
s
t
r
u
c
t
i
o
n
CO
S
‐Fe
e
30
($
1
7
0
)
‐24
.
8
9
%
10
0
%
X
Pla
n
Ch
e
c
k
:
Ma
i
n
t
e
n
a
n
c
e
CO
S
‐Fe
e
40
($
5
1
)
‐29
.
8
2
%
10
0
%
X
Pie
r
Pe
r
m
i
t
Tr
a
n
s
f
e
r
(c
o
m
m
e
r
c
i
a
l
& no
n
‐co
m
m
e
r
c
i
a
l
)
C
O
S
‐Fe
e
50
($
5
6
)
‐19
.
6
5
%
10
0
%
X
Wa
i
t
Lis
t
Fe
e
(B
a
l
b
o
a
Ya
c
h
t
Ba
s
i
n
& Li
v
e
Ab
o
a
r
d
)
CO
S
‐Fe
e
1
$
0
0
.
0
0
%
1
0
0
%
X
Liv
e
Ab
o
a
r
d
Pe
r
m
i
t
CO
S
‐Fe
e
22
$
0
0
.
0
0
%
1
0
0
%
X
Ma
r
i
n
e
Ac
t
i
v
i
t
i
e
s
Pe
r
m
i
t
:
In
i
t
i
a
l
CO
S
‐Fe
e
5
$
2
6
8
6
6
.
1
7
%
1
0
0
%
X
Ma
r
i
n
e
Ac
t
i
v
i
t
i
e
s
Pe
r
m
i
t
:
re
n
e
w
a
l
CO
S
‐Fe
e
15
($
3
)
‐1.
4
9
%
10
0
%
X
Ee
l
g
r
a
s
s
Su
r
v
e
y
CO
S
‐Fe
e
N/
A
*
*
*
X
Still required however has to be done by an outside consultan t
$1
5
1
$3
7
4
$2
,
2
9
7
$3
,
4
8
9
$1
9
8
$1
,
0
8
9
$1
1
0
$2
8
8
/
H
o
u
r
l
y
$9
8
3
$2
4
2
$3
1
9
$9
0
0
$5
0
8
$6
7
8
$1
,
0
1
8
$3
7
4
$1
6
5
$2
0
9
$1
5
4
$1
5
1
6.
5
%
of
va
l
u
a
t
i
o
n
,
$3
6
6
mi
n
Ba
s
e
fe
e
of
$8
,
6
8
0
pl
u
s
5%
,
ov
e
r
$1
0
0
k
Ba
s
e
fe
e
of
$2
8
,
7
1
0
pl
u
s
4%
,
ov
e
r
$4
0
0
k
$3
3
9
$1
5
1
$1
5
1
$5
5
$1
3
9
$6
2
$3
1
1
$4
0
5
$2
0
2
$1
4
0
$2
6
5
$2
9
6
$9
6
$4
9
5
$5
5
$5
5
$1
Ho
u
r
l
y
$1
0
0
$5
9
7
$1
,
7
3
1
$6
8
3
$1
7
1
$2
8
5
$3
5
$3
4
3
$5
1
5
$6
8
7
$1
,
0
3
2
$6
4
$2
6
$0
.
8
0
Re
m
o
v
e
d
$4
9
2
$1
0
6
$3
6
8
$2
0
4
$1
4
2
$2
6
9
$9
6
$2
2
9
Ho
u
r
l
y
$1
0
0
$1
,
6
7
4
$5
1
3
$1
2
0
$2
3
7
$2
7
0
$8
0
1
$1
8
8
$1
6
2
$1
1
0
$1
,
0
5
9
$2
0
4
Re
m
o
v
e
d
$1
,
0
0
2
$1
3
6
$1
3
6
$6
4
Re
m
o
v
e
d
$3
5
$3
1
1
$6
7
3
$1
9
9
No cost analysis has been prepared for these fees, due to no recent activity. Recommend that fees remain unchanged until projects occur that can provide baseline time estimates.
$1
4
0
$1
3
6
6.
5
%
of
va
l
u
a
t
i
o
n
,
$3
6
6
mi
n
Ba
s
e
fe
e
of
$8
,
6
8
0
pl
u
s
5%
,
ov
e
r
$1
0
0
k
Ba
s
e
fe
e
of
$2
8
,
7
1
0
pl
u
s
4%
,
ov
e
r
$4
0
0
k
Re
m
o
v
e
d
$1
5
2
Re
m
o
v
e
d
$2
,
4
4
0
Pa
g
e
2
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
96 97 98 99
10
0
10
1
10
2
10
3
10
4
10
5
10
6
10
7
10
8
10
9
11
0
11
1
11
2
11
3
11
4
11
5
11
6
11
7
11
8
11
9
12
0
12
1
12
2
12
3
12
4
12
5
12
6
12
7
12
8
12
9
13
0
13
1
13
2
13
3
Pu
b
l
i
c
Wo
r
k
s
‐
Wa
t
e
r
Qu
a
l
i
t
y
WQ
Co
n
s
t
r
u
c
t
i
o
n
Sit
e
In
s
p
e
c
t
i
o
n
s
CO
S
‐Fe
e
10
0
0
$
4
6
7
6
.
6
7
%
1
0
0
%
X
Fi
r
e
Em
e
r
g
e
n
c
y
Me
d
i
c
a
l
Se
r
v
i
c
e
s
Ad
v
a
n
c
e
d
Lif
e
Su
p
p
o
r
t
CO
S
‐Fe
e
26
7
0
$
1
,
0
5
5
2
9
3
.
8
7
%
1
0
0
%
X
Current Average ALS + Transport fee is $1,244. The proposed fee is an increase of $410. Update MC 3.36.030 Exhibit A to reflect 0% recovery for non ‐transports.
Ba
s
i
c
Lif
e
Su
p
p
o
r
t
CO
S
‐Fe
e
25
2
2
$
9
5
1
3
9
1
.
3
6
%
1
0
0
%
X
Current Average BLS + Transport fee is $1,095. The proposed fee is an increase of $339. Update MC 3.36.030 Exhibit A to reflect 0% recovery for non ‐transports.
Em
e
r
g
e
n
c
y
Am
b
u
l
a
n
c
e
Tr
a
n
s
p
o
r
t
a
t
i
o
n
Ch
a
r
g
e
CO
S
‐Fe
e
51
9
2
($
4
8
5
)
‐66
.
9
0
%
10
0
%
X
Update MC 3.36.030 Exhibit A to reflect 100% recovery
Em
e
r
g
e
n
c
y
Am
b
u
l
a
n
c
e
Tr
a
n
s
p
o
r
t
a
t
i
o
n
Mi
l
e
a
g
e
CO
S
‐Fe
e
N/
A
*
*
*
X
C
o
s
t
s
are included in the ALS and BLS calculation
Em
e
r
g
e
n
c
y
Am
b
u
l
a
n
c
e
Tr
a
n
s
p
Ex
p
e
n
d
a
b
l
e
Me
d
i
c
a
l
CO
S
‐Fe
e
N/
A
*
*
*
X
C
o
s
t
s
are included in the ALS and BLS calculation
Em
e
r
g
e
n
c
y
Am
b
u
l
a
n
c
e
Tr
a
n
s
p
o
r
t
a
t
i
o
n
Ch
a
r
g
e
Ox
y
g
e
n
CO
S
‐Fe
e
N/
A
*
*
*
X
C
o
s
t
s
are included in the ALS and BLS calculation
Me
d
i
c
a
l
Su
p
p
l
i
e
s
‐
Ot
h
e
r
th
a
n
ex
p
e
n
d
a
b
l
e
CO
S
‐Fe
e
N/
A
*
*
*
X
C
o
s
t
s
are included in the ALS and BLS calculation
Pa
r
a
m
e
d
i
c
Su
b
s
c
r
i
p
t
i
o
n
Se
r
v
i
c
e
‐
An
n
u
a
l
Fe
e
Re
s
i
d
e
n
t
P
r
o
g
r
a
m
51
1
2
$
1
2
2
5
.
0
0
%
*
X
Pa
r
a
m
e
d
i
c
Su
b
s
c
r
i
p
t
i
o
n
Sv
c
‐
An
n
u
a
l
Bu
s
i
n
e
s
s
10
em
p
l
P
r
o
g
r
a
m
10
5
$
1
2
2
5
.
0
0
%
*
X
Pa
r
a
m
e
d
i
c
Su
b
s
c
r
i
p
t
i
o
n
Sv
c
‐
An
n
u
a
l
Bu
s
ea
c
h
ad
d
t
l
10
Pr
o
g
r
a
m
16
9
$
1
3
1
0
8
.
3
3
%
*
X
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
‐
Bu
i
l
d
i
n
g
Ad
m
i
n
i
s
t
r
a
t
i
o
n
Sp
e
c
i
a
l
In
s
p
e
c
t
o
r
Lic
e
n
s
e
Ex
a
m
CO
S
‐Fe
e
30
$
0
0
.
0
0
%
1
0
0
%
X
Sp
e
c
i
a
l
In
s
p
e
c
t
o
r
Lic
e
n
s
e
Re
n
e
w
a
l
CO
S
‐Fe
e
90
$
0
0
.
0
0
%
1
0
0
%
X
Re
c
Mg
t
‐
pe
r
8.5
x 11
pa
g
e
CO
S
‐Fe
e
1*
*
*
X
Technology improvements have reduce the cost of service this fee has been eliminated
Re
c
Mg
t
‐
pe
r
sh
e
e
t
of
dr
a
w
i
n
g
CO
S
‐Fe
e
1
$
0
0
.
0
0
%
1
0
0
%
X
Ap
p
e
a
l
s
Bo
a
r
d
He
a
r
i
n
g
CO
S
‐Fe
e
4
($
5
,
1
4
7
)
‐77
.
3
6
%
50
%
X
U
p
d
a
t
e
MC 3.36.030 Exhibit A to reflect 50% Recovery
Mo
d
to
UB
C
/
A
l
t
Ma
t
'
s
& Me
t
h
o
d
s
CO
S
‐Fe
e
60
$
6
2
.
2
7
%
1
0
0
%
X
Au
t
h
o
r
i
z
a
t
i
o
n
to
Du
p
l
i
c
a
t
e
Re
c
o
r
d
Dr
a
w
i
n
g
s
CO
S
‐Fe
e
30
0
($
2
0
)
‐36
.
3
6
%
10
0
%
X
Ha
z
a
r
d
o
u
s
Ma
t
e
r
i
a
l
Di
s
c
l
o
s
u
r
e
CO
S
‐Fe
e
N/
A
*
*
*
X
N
o
staff time involved and should be removed from MFS
Ac
c
e
s
s
i
b
i
l
i
t
y
Ha
r
d
s
h
i
p
‐
Bo
a
r
d
Ra
t
i
f
i
c
a
t
i
o
n
CO
S
‐Fe
e
12
*
*
1
0
0
%
X
Fl
o
o
d
Zo
n
e
De
t
e
r
m
i
n
a
t
i
o
n
CO
S
‐Fe
e
4
$
4
2
7
6
.
3
6
%
1
0
0
%
X
Re
a
l
Pr
o
p
e
r
t
y
CO
S
‐Fe
e
15
*
*
1
0
0
%
X
Pla
n
Re
v
i
e
w
s
Pr
e
l
i
m
i
n
a
r
y
Pl
a
n
Re
v
i
e
w
‐
Ho
u
r
l
y
CO
S
‐Fe
e
1
$
4
6
2
5
.
1
4
%
1
0
0
%
X
Update MC 3.36.030 Exhibit A to reflect first 2 hours free (currently recovery is at 75% per MC)
Pla
n
Ch
e
c
k
Ho
u
r
l
y
Ra
t
e
CO
S
‐Fe
e
1
$
7
9
5
3
.
0
2
%
1
0
0
%
X
Ad
d
i
t
i
o
n
a
l
Pla
n
Re
v
i
e
w
an
d
Re
c
h
e
c
k
s
in
Ex
c
e
s
s
of
2 Re
c
h
e
c
k
s
‐
Ho
u
r
l
y
C
O
S
‐Fe
e
1
$
7
9
5
3
.
0
2
%
1
0
0
%
X
So
l
a
r
Sy
s
t
e
m
s
Up
to
an
d
in
c
l
u
d
i
n
g
3K
W
CO
S
‐Fe
e
N/
A
*
*
*
X
Standard Building Permit and Plan Check fee structure is used
Pla
n
Ch
e
c
k
Ex
t
e
n
s
i
o
n
CO
S
‐Fe
e
90
$
1
1
.
8
2
%
1
0
0
%
X
De
t
e
r
m
i
n
a
t
i
o
n
of
Un
r
e
a
s
o
n
a
b
l
e
Ha
r
d
s
h
i
p
CO
S
‐Fe
e
10
0
$
4
3
1
6
.
8
6
%
1
0
0
%
X
Dr
a
i
n
a
g
e
Pl
a
n
Re
v
fo
r
Al
t
e
r
a
t
i
o
n
to
Dr
a
i
n
a
g
e
CO
S
‐Fe
e
25
$
3
4
1
3
.
4
4
%
1
0
0
%
X
WQ
M
P
In
s
p
e
c
t
i
o
n
s
(C
o
m
m
e
r
c
i
a
l
)
CO
S
‐Fe
e
10
($
9
4
4
)
‐76
.
4
4
%
10
0
%
X
WQ
M
P
In
s
p
e
c
t
i
o
n
s
(R
e
s
i
d
e
n
t
i
a
l
)
CO
S
‐Fe
e
20
($
3
9
4
)
‐61
.
4
7
%
10
0
%
X
Wa
s
t
e
Ma
n
a
g
e
m
e
n
t
Ad
m
i
n
Fe
e
CO
S
‐Fe
e
10
5
$
7
4
3
.
7
5
%
1
0
0
%
X
$4
8
$4
8
$1
2
$1
5
$6
0
$8
1
Ac
t
u
a
l
$3
5
9
$2
4
3
$7
2
5
$1
7
$3
2
$9
9
$6
6
$1
$1
,
2
3
5
$6
4
1
$1
4
9
$1
3
8
$5
5
$2
5
5
$2
5
3
$2
$6
,
6
5
3
$2
6
4
$5
5
$1
6
N/
A
$5
5
N/
A
$1
8
3
$1
4
9
$1
0
6
$1
,
4
1
4
$1
,
1
9
4
$2
4
0
$6
0
$2
5
$2
9
8
$2
8
7
Re
m
o
v
e
d
Re
m
o
v
e
d
Re
m
o
v
e
d
Re
m
o
v
e
d
$6
0
$9
9
$6
6
Re
m
o
v
e
d
$2
$1
,
5
0
6
$2
7
0
$2
9
1
$2
2
9
$2
2
8
$2
2
8
Se
e
No
t
e
$5
6
$2
4
7
$2
3
$3
5
Re
m
o
v
e
d
$1
,
0
6
3
$9
7
$2
4
5
Pa
g
e
3
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
13
4
13
5
13
6
13
7
13
8
13
9
14
0
14
1
14
2
14
3
14
4
14
5
14
6
14
7
14
8
14
9
15
0
15
1
15
2
15
3
15
4
15
5
15
6
15
7
15
8
Pla
n
Re
v
i
e
w
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
$
3
9
5
,
1
0
1
2
1
.
5
2
%
1
0
0
%
X
The fiscal impact of all fees listed under Plan Review (all) will result in a revenue increase of approximately $395,101, or 21.52% increase
Pla
n
Re
v
i
e
w
‐
Bu
i
l
d
i
n
g
s
Or
St
r
u
c
t
u
r
e
s
C
O
S
‐Fe
e
10
0
%
X
Re
p
e
t
i
t
i
v
e
Pla
n
Re
v
i
e
w
CO
S
‐Fe
e
10
0
%
X
En
e
r
g
y
Co
m
p
l
i
a
n
c
e
Re
v
i
e
w
C
O
S
‐Fe
e
10
0
%
X
Dis
a
b
l
e
d
Ac
c
e
s
s
Co
m
p
l
i
a
n
c
e
Re
v
i
e
w
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pl
a
n
Re
v
i
e
w
by
Cit
y
St
a
f
f
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pl
a
n
Re
v
i
e
w
of
Co
m
p
l
e
x
Pr
o
j
e
c
t
s
by
Co
n
s
u
l
t
a
n
t
C
O
S
‐Fe
e
11
7
10
0
%
X
Ele
c
t
r
i
c
a
l
Pla
n
Re
v
i
e
w
C
O
S
‐Fe
e
10
0
%
X
Me
c
h
a
n
i
c
a
l
Pl
a
n
Re
v
i
e
w
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pla
n
Re
v
i
e
w
C
O
S
‐Fe
e
10
0
%
X
Ex
p
e
d
i
t
e
Pla
n
Re
v
i
e
w
X
In
s
p
e
c
t
i
o
n
s
Of
f
Ho
u
r
s
In
s
p
e
c
t
i
o
n
Re
q
u
e
s
t
‐
Ho
u
r
l
y
CO
S
‐Fe
e
1
$
2
1
1
1
.
4
1
%
1
0
0
%
X
Re
‐In
s
p
e
c
t
i
o
n
‐
Ho
u
r
l
y
CO
S
‐Fe
e
1
$
5
0
4
0
.
6
5
%
1
0
0
%
X
Ot
h
e
r
In
s
p
e
c
t
i
o
n
s
‐
Ho
u
r
l
y
CO
S
‐Fe
e
1
$
5
0
4
0
.
6
5
%
1
0
0
%
X
Pe
r
m
i
t
Fe
e
s
Bu
i
l
d
i
n
g
Pe
r
m
i
t
s
& In
s
p
e
c
t
i
o
n
s
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
($
5
8
,
6
4
5
)
‐3.
3
4
%
10
0
%
X
The fiscal impact of all fees listed under Building Permits & Inspections (all) will result in a revenue decrease of approximately $58,645, or 3.34% decrease
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$1
.
0
0
To
$2
,
0
0
0
.
0
0
CO
S
‐Fe
e
10
0
%
X
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$2
,
0
0
1
.
0
0
To
$2
5
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
9
9
$1
5
$9
6
$1
4
10
0
%
X
Base fee for the first $2,000 + incremental cost for each addtl $1,000 or fraction of, to and including $25,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$2
5
,
0
0
1
.
0
0
To
$5
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
4
4
8
$1
1
$4
3
3
$1
0
10
0
%
X
Base fee for the first $25,000 + incremental cost for each addtl $1,000 or fraction of, to and including $50,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
50
,
0
0
1
.
0
0
To
$1
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
7
2
6
$7
$7
0
2
$7
10
0
%
X
Base fee for the first $50,000 + incremental cost for each addtl $1,000 or fraction of, to and including $100,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$1
0
0
,
0
0
1
.
0
0
To
$5
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
1
,
1
1
1
$5
$1
,
0
7
4
$5
10
0
%
X
Base fee for the first $100,000 + incremental cost for each addtl $1,000 or fraction of, to and including $500,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$5
0
0
,
0
0
1
.
0
0
To
$1
,
0
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
3
,
4
0
3
$5
$3
,
2
9
0
$4
10
0
%
X
Base fee for the first $500,000 + incremental cost for each addtl $1,000 or fraction of, to and including $1,000,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
$1
,
0
0
0
,
0
0
1
.
0
0
to
$5
,
0
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
5
,
9
7
4
$3
$5
,
7
7
4
$3
10
0
%
X
Base fee for the first $1,000,000 + incremental cost for each addtl $1,000 or fraction of, to and including $5,000,000
Bu
i
l
d
i
n
g
Pe
r
m
i
t
‐
Ov
e
r
$5
,
0
0
0
,
0
0
0
CO
S
‐Fe
e
$
1
9
,
6
2
1
$3
$1
8
,
9
6
5
$3
10
0
%
X
Base fee for the first $5,000,000 + incremental cost for each addtl $5,000 or fraction of
$9
9
$9
5
$1
,
8
3
5
,
7
9
5
72
%
of
Bu
i
l
d
i
n
g
Pe
r
m
i
t
Fe
e
25
%
of
Pla
n
Re
v
i
e
w
Fe
e
0.
0
6
%
of
Co
n
s
t
r
u
c
t
i
o
n
Co
s
t
0.
1
%
of
Co
n
s
t
r
u
c
t
i
o
n
Co
s
t
1.7
5
x Re
g
u
l
a
r
Pla
n
Ch
e
c
k
Fe
e
s
$1
,
7
5
4
,
9
0
5
72
%
of
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
12
0
%
of
Co
n
s
u
l
t
a
n
t
Fe
e
72
%
of
To
t
a
l
El
e
c
t
r
i
c
a
l
Pe
r
m
i
t
Fe
e
72
%
of
To
t
a
l
Me
c
h
a
n
i
c
a
l
Pe
r
m
i
t
Fe
e
72
%
of
To
t
a
l
Pl
u
m
b
i
n
g
Pe
r
m
i
t
Fe
e
$1
8
4
$1
2
3
$1
2
3
$2
,
2
3
0
,
8
9
6
87
%
of
Bu
i
l
d
i
n
g
Pe
r
m
i
t
Fe
e
25
%
of
Pla
n
Re
v
i
e
w
Fe
e
87
%
of
To
t
a
l
Me
c
h
a
n
i
c
a
l
Pe
r
m
i
t
Fe
e
87
%
of
To
t
a
l
Pl
u
m
b
i
n
g
Pe
r
m
i
t
Fe
e
1.7
5
x Re
g
u
l
a
r
Pla
n
Ch
e
c
k
Fe
e
s
$1
,
6
9
6
,
2
6
0
0.
0
7
%
of
Co
n
s
t
r
u
c
t
i
o
n
Co
s
t
0.
1
%
of
Co
n
s
t
r
u
c
t
i
o
n
Co
s
t
87
%
of
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
11
8
%
of
Co
n
s
u
l
t
a
n
t
Fe
e
87
%
of
To
t
a
l
Ele
c
t
r
i
c
a
l
Pe
r
m
i
t
Fe
e
$2
0
5
$1
7
3
$1
7
3
Pa
g
e
4
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
15
9
16
0
16
1
16
2
16
3
16
4
16
5
16
6
16
7
16
8
16
9
17
0
17
1
17
2
17
3
17
4
17
5
17
6
17
7
17
8
El
e
c
t
r
i
c
a
l
Pe
r
m
i
t
s
& In
s
p
e
c
t
i
o
n
s
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
($
2
7
3
)
‐0.
1
2
%
10
0
%
X
The fiscal impact of all fees listed under Electrical Permits & Inspections (all) will result in no change to revenue as the decrease of $273, or 0.12% decrease was too minimal to effect the proposed fees
Ele
c
t
r
i
c
a
l
Pe
r
m
i
t
Fe
e
s
‐
Pe
r
m
i
t
Is
s
u
a
n
c
e
CO
S
‐Fe
e
10
0
%
X
Ele
c
t
r
i
c
a
l
Pe
r
m
i
t
Fe
e
s
‐
Su
p
p
l
e
m
e
n
t
a
l
Pe
r
m
i
t
s
Is
s
u
a
n
c
e
,
Fe
e
Fo
r
Ea
c
h
Pe
r
m
i
t
C
O
S
‐Fe
e
10
0
%
X
Co
m
b
i
n
a
t
i
o
n
El
e
c
t
r
i
c
a
l
Pe
r
m
i
t
‐
Re
s
i
d
e
n
t
i
a
l
Co
n
s
t
r
u
c
t
i
o
n
C
O
S
‐Fe
e
10
0
%
X
Co
m
b
i
n
a
t
i
o
n
El
e
c
t
r
i
c
a
l
Pe
r
m
i
t
‐
No
n
‐Re
s
i
d
e
n
t
i
a
l
Co
n
s
t
r
u
c
t
i
o
n
,
Ho
t
e
l
s
& Ap
a
r
t
m
e
n
t
Bl
d
g
s
ov
e
r
2 st
o
r
y
C
O
S
‐Fe
e
10
0
%
X
Ele
c
t
r
i
c
a
l
Us
e
Pe
r
m
i
t
Fe
e
‐
Fe
e
Fo
r
Ea
c
h
Ou
t
l
e
t
s
,
Fi
r
s
t
20
C
O
S
‐Fe
e
10
0
%
X
Ele
c
t
r
i
c
a
l
Us
e
Pe
r
m
i
t
Fe
e
‐
Fe
e
Fo
r
Ea
c
h
Ou
t
l
e
t
s
,
Af
t
e
r
Fir
s
t
20
C
O
S
‐Fe
e
10
0
%
X
Ele
c
t
r
i
c
a
l
Us
e
Pe
r
m
i
t
Fe
e
‐
Fe
e
Fo
r
Ea
c
h
Li
g
h
t
i
n
g
Fix
t
u
r
e
s
,
Fir
s
t
20
C
O
S
‐Fe
e
10
0
%
X
Ele
c
t
r
i
c
a
l
Us
e
Pe
r
m
i
t
Fe
e
‐
Fe
e
Fo
r
Ea
c
h
Li
g
h
t
i
n
g
Fix
t
u
r
e
,
Af
t
e
r
20
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
Lo
w
Vo
l
t
a
g
e
Ou
t
l
e
t
,
Fir
s
t
20
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
Lo
w
Vo
l
t
a
g
e
Ou
t
l
e
t
,
Af
t
e
r
Fi
r
s
t
20
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
Po
l
e
or
Pla
t
f
o
r
m
‐
Mo
u
n
t
e
d
Lig
h
t
i
n
g
Fi
x
t
u
r
e
s
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
Th
e
a
t
r
i
c
a
l
‐ty
p
e
Li
g
h
t
i
n
g
Fi
x
t
u
r
e
s
Or
As
s
e
m
b
l
i
e
s
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
Re
s
i
d
e
n
t
i
a
l
Ap
p
l
i
a
n
c
e
or
Re
c
e
p
t
a
c
l
e
Ou
t
l
e
t
(N
e
w
Co
n
s
t
r
u
c
t
i
o
n
)
C
O
S
‐Fe
e
10
0
%
X
Lo
w
Vo
l
t
a
g
e
Sy
s
t
e
m
‐
Fe
e
Fo
r
Ea
c
h
No
n
‐Re
s
i
d
e
n
t
i
a
l
Ap
p
l
i
a
n
c
e
s
an
d
Se
l
f
‐Co
n
t
a
i
n
e
d
Fa
c
t
o
r
y
‐Wi
r
e
d
,
No
t
ex
c
e
e
d
i
n
g
on
e
ho
r
s
e
p
o
w
e
r
CO
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Up
to
an
d
in
c
l
u
d
i
n
g
1
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Ov
e
r
1 an
d
No
t
Ov
e
r
10
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Ov
e
r
10
an
d
No
t
Ov
e
r
50
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Ov
e
r
50
an
d
No
t
Ov
e
r
10
0
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
kil
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Ov
e
r
10
0
C
O
S
‐Fe
e
10
0
%
X
$2
3
3
,
7
6
8
$3
5
$9
$1
$1
$1
$1
$1
7%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
14
%
of
Bl
d
g
Pe
r
m
i
t
Fe
e $1
$1
$1
$6
4
$9
8
$6
$6
$6
$1
6
$3
3
$2
3
3
,
4
9
5
$1
$1
$1
$1
$1
$3
5
$9
7%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
14
%
of
Bl
d
g
Pe
r
m
i
t
Fe
e $1
$1
6
$3
3
$6
4
$9
8
$1
$1
$6
$6
$6
Pa
g
e
5
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
17
9
18
0
18
1
18
2
18
3
18
4
18
5
18
6
18
7
18
8
18
9
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Fe
e
Fo
r
Ea
c
h
10
0
Fe
e
t
Or
Fr
a
c
t
i
o
n
Th
e
r
e
o
f
Of
Bu
s
wa
y
s
,
Fo
r
Tr
o
l
l
e
y
& Pl
u
g
‐in
Ty
p
e
Bu
s
wa
y
s
.
No
t
e
:
Ad
d
i
t
i
o
n
a
l
Fe
e
s
Fo
r
Ot
h
e
r
Fi
x
t
u
r
e
s
Co
n
n
e
c
t
e
d
To
Th
e
Tr
o
l
l
e
y
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Fe
e
Fo
r
Ea
c
h
Si
g
n
,
Ou
t
l
i
n
e
Li
g
h
t
i
n
g
an
d
Ma
r
q
u
e
e
s
su
p
p
l
i
e
d
fr
o
m
on
e
br
a
n
c
h
ci
r
c
u
i
t
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
60
0
Vo
l
t
s
or
Le
s
s
an
d
No
t
Ov
e
r
20
0
Am
p
e
r
e
s
in
Ra
t
i
n
g
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
60
0
Vo
l
t
s
or
Le
s
s
an
d
Ov
e
r
20
0
Am
p
e
r
e
s
to
1,
0
0
0
Am
p
e
r
e
s
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Ov
e
r
60
0
Vo
l
t
s
or
Ov
e
r
1,
0
0
0
Am
p
e
r
e
s
in
Ra
t
i
n
g
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Mi
s
c
e
l
l
a
n
e
o
u
s
Ap
p
a
r
a
t
u
s
,
Co
n
d
u
i
t
s
an
d
Co
n
d
u
c
t
o
r
s
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Sp
e
c
i
a
l
Ev
e
n
t
,
Ea
c
h
Ge
n
e
r
a
t
o
r
,
El
e
c
t
r
i
c
a
l
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Sp
e
c
i
a
l
Ev
e
n
t
Lig
h
t
i
n
g
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Te
m
p
o
r
a
r
y
Po
w
e
r
Se
r
v
i
c
e
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Fe
e
Fo
r
Ea
c
h
Te
m
p
o
r
a
r
y
Se
r
v
i
c
e
Pe
d
e
s
t
a
l
C
O
S
‐Fe
e
10
0
%
X
Fe
e
Fo
r
Ea
c
h
Po
w
e
r
Ap
p
a
r
a
t
u
s
,
Ra
t
i
n
g
in
ho
r
s
e
p
o
w
e
r
,
ki
l
o
w
a
t
t
s
,
ki
l
o
v
o
l
t
‐am
p
e
r
e
s
,
or
kil
o
v
o
l
t
‐am
p
e
r
e
s
‐re
a
c
t
i
v
e
:
Fe
e
Fo
r
Ea
c
h
Te
m
p
.
Di
s
t
r
i
b
u
t
i
o
n
Sy
s
t
e
m
,
Li
g
h
t
i
n
g
,
Ou
t
l
e
t
,
De
c
o
r
a
t
i
v
e
Si
t
e
,
Te
m
p
o
r
a
r
y
Re
c
e
p
t
a
c
l
e
s
,
Sw
i
t
c
h
e
s
An
d
Li
g
h
t
i
n
g
Ou
t
l
e
t
s
In
Wh
i
c
h
Cu
r
r
e
n
t
Is
Co
n
t
r
o
l
l
e
d
(E
x
c
e
p
t
Se
r
v
i
c
e
s
,
Fe
e
d
e
r
s
,
Me
t
e
r
s
)
C
O
S
‐Fe
e
10
0
%
X
$9
$3
5
$4
0
$3
5
$3
5
$1
7
$8
1
$1
6
2
$2
4
$3
5
$9
$9
$3
5
$9
$3
5
$3
5
$1
7
$3
5
$4
0
$8
1
$1
6
2
$2
4
Pa
g
e
6
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
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th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
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u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
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e
%
Va
r
i
a
n
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e
%
Re
c
o
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e
r
y
In
c
r
e
a
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n
g
De
c
r
e
a
s
i
n
g
El
i
m
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n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
19
0
19
1
19
2
19
3
19
4
19
5
19
6
19
7
19
8
19
9
20
0
20
1
20
2
20
3
20
4
20
5
20
6
20
7
20
8
20
9
21
0
Me
c
h
a
n
i
c
a
l
Pe
r
m
i
t
s
& In
s
p
e
c
t
i
o
n
s
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
($
1
0
,
9
1
6
)
‐7.
1
3
%
10
0
%
X
The fiscal impact of all fees listed under Mechanical Permits & Inspections (all) will result in a revenue decrease of approximately $10,916, or 7.13% decrease
Me
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n
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l
Pe
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0
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n
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t
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l
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e
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S
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10
0
%
X
Me
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l
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t
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t
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h
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e
d
Air
or
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v
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t
y
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e
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n
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c
e
up
to
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in
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l
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d
i
n
g
10
0
,
0
0
0
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u
/
h
C
O
S
‐Fe
e
10
0
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X
Me
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l
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of
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l
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Me
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Me
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Me
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0
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c
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g
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7
5
0
,
0
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h
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0
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Me
c
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n
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l
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t
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e
r
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HP
C
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S
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e
10
0
%
X
Me
c
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n
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c
a
l
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t
Pe
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t
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m
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r
1,
7
5
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S
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e
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0
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$1
5
3
,
1
4
5
$3
5
$1
9
$1
9
$9
$1
9
$1
9
$9
5%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
12
%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
$1
9
$2
3
$7
2
$7
2
$1
2
2
$1
2
2
$1
9
$3
5
$3
5
$4
9
$4
9
$1
8
$2
1
$1
8
$1
8
$9
$1
4
2
,
2
2
9
$3
2
$9
4%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
11
%
of
Bl
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g
Pe
r
m
i
t
Fe
e
$4
5
$4
5
$6
6
$6
6
$1
1
3
$1
8
$1
8
$1
8
$3
2
$3
2
$1
1
3
Pa
g
e
7
At
t
a
c
h
m
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n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
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l
i
c
e
,
Pu
b
l
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c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
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P
Q
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S
Ty
p
e
An
n
u
a
l
Vo
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m
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%
Va
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e
%
Re
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o
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y
In
c
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s
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De
c
r
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s
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El
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m
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n
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d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
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o
m
m
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n
d
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d
Fe
e
Cu
r
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n
t
Fe
e
21
1
21
2
21
3
21
4
21
5
21
6
21
7
21
8
21
9
22
0
22
1
22
2
22
3
22
4
22
5
22
6
22
7
22
8
22
9
23
0
23
1
23
2
23
3
Me
c
h
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n
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c
a
l
Un
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t
Pe
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t
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t
To
& In
c
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d
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n
g
10
,
0
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/
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i
n
In
c
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s
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l
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r
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e
r
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m
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e
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0
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Me
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l
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g
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t
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m
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e
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h
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n
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c
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l
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t
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t
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c
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s
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e
10
0
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Me
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n
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u
i
p
m
e
n
t
or
Ap
p
l
i
a
n
c
e
s
No
t
Lis
t
e
d
in
Th
i
s
Co
d
e
,
Fe
e
Fo
r
Ea
c
h
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
s
& In
s
p
e
c
t
i
o
n
s
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
($
4
,
1
8
3
)
‐2.
3
3
%
10
0
%
X
The fiscal impact of all fees listed under Plumbing Permits & Inspections (all) will result in some fees with a decrease in revenue and others with no change to revenue as the decrease of $4,183, or 2.33% decrease was too minimal to effect some of the proposed fees
Plu
m
b
i
n
g
Pe
r
m
i
t
Fe
e
s
‐
Is
s
u
a
n
c
e
of
Pe
r
m
i
t
CO
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Fe
e
s
‐
Su
p
p
l
e
m
e
n
t
a
l
Pe
r
m
i
t
s
Is
s
u
a
n
c
e
,
Fe
e
Fo
r
Ea
c
h
Pe
r
m
i
t
C
O
S
‐Fe
e
10
0
%
X
Co
m
b
i
n
a
t
i
o
n
Pl
u
m
b
i
n
g
Pe
r
m
i
t
‐
Re
s
i
d
e
n
t
i
a
l
Co
n
s
t
r
u
c
t
i
o
n
C
O
S
‐Fe
e
10
0
%
X
Co
m
b
i
n
a
t
i
o
n
Pl
u
m
b
i
n
g
Pe
r
m
i
t
‐
No
n
‐Re
s
i
d
e
n
t
i
a
l
Co
n
s
t
r
u
c
t
i
o
n
,
Ho
t
e
l
s
& Ap
a
r
t
m
e
n
t
Bl
d
g
s
ov
e
r
2 st
o
r
y
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Plu
m
b
i
n
g
Fix
t
u
r
e
,
Tr
a
p
,
Se
t
of
Fix
t
u
r
e
s
on
On
e
Tr
a
p
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Bu
i
l
d
i
n
g
Se
w
e
r
,
Tr
a
i
l
e
r
Pa
r
k
Se
w
e
r
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Pe
r
Dr
a
i
n
In
Ra
i
n
w
a
t
e
r
Sy
s
t
e
m
s
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Ce
s
s
p
o
o
l
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Pr
i
v
a
t
e
Se
w
a
g
e
Dis
p
o
s
a
l
Sy
s
t
e
m
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Wa
t
e
r
He
a
t
e
r
an
d
/
o
r
Ve
n
t
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
In
d
u
s
t
r
i
a
l
Wa
s
t
e
Pr
e
t
r
e
a
t
m
e
n
t
In
t
e
r
c
e
p
t
o
r
,
Ex
c
e
p
t
i
n
g
Ki
t
c
h
e
n
Ty
p
e
Gr
e
a
s
e
In
t
e
r
.
Fu
n
c
t
i
o
n
i
n
g
As
Fix
t
u
r
e
Tr
a
p
s
CO
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Wa
t
e
r
Pip
i
n
g
,
Wa
t
e
r
Tr
e
a
t
i
n
g
Eq
u
i
p
m
e
n
t
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Dr
a
i
n
a
g
e
or
Ve
n
t
Pip
i
n
g
Fix
t
u
r
e
C
O
S
‐Fe
e
10
0
%
X
$1
3
$2
3
$9
8
$1
3
$1
7
9
,
8
3
5
$3
5
$2
3
$1
3
$9
$1
3
$1
3
$1
3
$4
9
$9
8
$1
5
$2
6
$9
10
%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
10
%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
$1
3
$3
3
$6
$6
$1
2
$1
2
$2
1
$9
1
$1
2
$1
2
$2
1
$1
2
$9
$1
3
$3
2
$1
3
$4
7
$9
6
$1
7
5
,
6
5
2
$3
4
$9
9%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
9%
of
Bl
d
g
Pe
r
m
i
t
Fe
e
$1
5
$2
5
$6
$6
Pa
g
e
8
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
23
4
23
5
23
6
23
7
23
8
23
9
24
0
24
1
24
2
24
3
24
4
24
5
24
6
24
7
24
8
24
9
25
0
25
1
25
2
25
3
25
4
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
La
w
n
Sp
r
i
n
k
l
e
r
Sy
s
t
e
m
on
On
e
Me
t
e
r
,
Ba
c
k
f
l
o
w
Pr
o
t
e
c
t
i
o
n
De
v
.
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
1 To
5 At
m
o
s
p
h
e
r
i
c
Ty
p
e
Va
c
u
u
m
Br
e
a
k
e
r
s
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Wh
e
n
Mo
r
e
th
a
n
5 At
m
o
s
p
h
e
r
i
c
Ty
p
e
Va
c
u
u
m
Br
e
a
k
e
r
s
,
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Ot
h
e
r
Ba
c
k
f
l
o
w
Pr
o
t
e
c
t
i
v
e
De
v
i
c
e
2 In
c
h
e
s
& Sm
a
l
l
e
r
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Ot
h
e
r
Ba
c
k
f
l
o
w
Pr
o
t
e
c
t
i
v
e
De
v
i
c
e
Ov
e
r
2 In
c
h
e
s
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Ga
s
Pip
i
n
g
Sy
s
t
e
m
of
On
e
to
Fo
u
r
Ou
t
l
e
t
s
C
O
S
‐Fe
e
10
0
%
X
Plu
m
b
i
n
g
Pe
r
m
i
t
Un
i
t
Fe
e
s
‐
Fe
e
Fo
r
Ea
c
h
Ou
t
l
e
t
Ga
s
Pip
i
n
g
Sy
s
t
e
m
of
Fi
v
e
or
Mo
r
e
Ou
t
l
e
t
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
s
& in
s
p
e
c
t
i
o
n
s
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
($
7
8
1
)
‐0.
5
1
%
10
0
%
X
The fiscal impact of all fees listed under Grading Permits & Inspections (all) will result in a revenue decrease of approximately $781, or 0.51% decrease
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
0 ‐20
0
Cu
b
i
c
Ya
r
d
s
CO
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
20
1
‐30
0
Cu
b
i
c
Ya
r
d
s
CO
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
30
1
‐40
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
40
1
‐50
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
50
1
‐60
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
60
1
‐70
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
70
1
‐80
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
80
1
‐90
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
90
1
‐10
0
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
10
0
%
X
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
1,
0
0
1
‐10
,
0
0
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
$
1
,
0
6
8
$3
7
4
$1
,
0
6
3
$3
7
2
10
0
%
X
Base fee for the first 1,000 cubic yards + incremental cost for each addtl 1,000 CY or fraction of, to and including 10,000 CY
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
10
,
0
0
1
‐10
0
,
0
0
0
Cu
b
i
c
Ya
r
d
s
C
O
S
‐Fe
e
$
4
,
4
1
5
$3
7
3
$4
,
3
9
3
$3
7
1
10
0
%
X
Base fee for the first 10,000 cubic yards + incremental cost for each addtl 10,000 CY or fraction of, to and including 100,000 CY
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
‐
Ca
l
c
u
l
a
t
e
d
ba
s
e
d
on
cu
t
or
fil
l
wh
i
c
h
ev
e
r
is
gr
e
a
t
e
r
‐
10
0
,
0
0
1
Cu
b
i
c
Ya
r
d
s
or
mo
r
e
C
O
S
‐Fe
e
$
7
,
8
6
5
$3
6
3
$7
,
8
2
5
$3
6
1
10
0
%
X
Base fee for the first 100,000 cubic yards + incremental cost for each addtl 10,000 CY or fraction of
Gr
a
d
i
n
g
Pe
r
m
i
t
Fe
e
s
(b
a
s
e
d
on
Si
t
e
Im
p
r
o
v
e
m
e
n
t
s
)
Cu
r
b
&
G
u
t
t
e
r
,
Pa
v
i
n
g
,
Er
o
s
i
o
n
Co
n
t
r
o
l
C
O
S
‐Fe
e
10
0
%
X
$8
0
9
$8
0
4
$8
2
8
$8
2
4
$9
0
8
$9
4
6
$9
8
7
$1
,
0
2
5
$1
,
0
6
4
$1
9
$1
5
$3
$8
4
8
Sa
m
e
as
Bu
i
l
d
i
n
g
Pe
r
m
i
t
Fe
e
Ta
b
l
e
$1
5
$3
3
$6
$1
$1
5
3
,
3
4
3
$8
6
9
$1
9
$3
2
$6
$8
6
5
$9
0
3
$9
4
1
$9
8
2
$1
,
0
2
0
$1
,
0
5
9
$8
4
4
$1
$1
5
2
,
5
6
2
Sa
m
e
as
Bu
i
l
d
i
n
g
Pe
r
m
i
t
Fe
e
Ta
b
l
e
$1
5
$3
$1
5
Pa
g
e
9
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
Departments
1 2
AB
C
D
E
G
H
I
J
K
M
N
O
P
Q
R
S
Ty
p
e
An
n
u
a
l
Vo
l
u
m
e
V
a
r
i
a
n
c
e
%
Va
r
i
a
n
c
e
%
Re
c
o
v
e
r
y
In
c
r
e
a
s
i
n
g
De
c
r
e
a
s
i
n
g
El
i
m
i
n
a
t
e
d
No Change Combined w Existing Fees New Fee Notes
Re
a
s
o
n
s
f or C h ange
Pe
r
Un
i
t
Re
c
o
m
m
e
n
d
e
d
Fe
e
Cu
r
r
e
n
t
Fe
e
25
5
25
6
25
7
25
8
25
9
26
0
26
1
26
2
26
3
26
4
26
5
26
6
26
7
26
8
26
9
27
0
27
1
27
2
27
3
27
4
27
5
27
6
27
7
27
8
27
9
28
0
28
1
28
2
28
3
28
4
28
5
28
6
28
7
28
8
28
9
29
0
29
1
29
2
29
3
29
4
29
5
29
6
Ha
r
b
o
r
Co
n
s
t
r
u
c
t
i
o
n
(a
l
l
)
To
t
a
l
An
n
u
a
l
1
$
1
,
1
5
7
4
.
0
4
%
5
0
%
X
Update MC 3.36.030 Exhibit A to reflect 50% recovery. The fiscal impact of all fees listed under Harbor Construction (all) will result in a revenue increase of approximately $1,157, or 4.04% increase
Ha
r
b
o
r
Co
n
s
t
r
u
c
t
i
o
n
Pl
a
n
Re
v
i
e
w
CO
S
‐Fe
e
50
%
X
$1
.
0
0
‐
$2
,
0
0
0
.
0
0
CO
S
‐Fe
e
50
%
X
$2
,
0
0
1
.
0
0
‐
$8
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
9
9
$1
5
$1
0
3
$1
5
50
%
X
Base fee for the first $2,000 + incremental cost for each addtl $1,000 or fraction of, to and including $8,000
$8
,
0
0
1
.
0
0
‐
$5
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
1
9
2
$1
3
$2
0
0
$1
3
50
%
X
Base fee for the first $8,000 + incremental cost for each addtl $1,000 or fraction of, to and including $50,000
$5
0
,
0
0
1
.
0
0
‐
$1
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
7
4
8
$7
$7
7
8
$7
50
%
X
Base fee for the first $50,000 + incremental cost for each addtl $1,000 or fraction of, to and including $100,000
$1
0
0
,
0
0
1
.
0
0
To
$5
0
0
,
0
0
0
.
0
0
CO
S
‐Fe
e
$
1
,
1
2
2
$5
$1
,
1
6
7
$6
50
%
X
Base fee for the first $100,000 + incremental cost for each addtl $1,000 or fraction of, to and including $500,000
$5
0
0
,
0
0
1
.
0
0
‐
$1
,
0
0
0
.
0
0
0
.
0
0
CO
S
‐Fe
e
$
3
,
4
7
3
$5
$3
,
6
1
3
$5
50
%
X
Base fee for the first $500,000 + incremental cost for each addtl $1,000 or fraction of, to and including $1,000,000
$1
,
0
0
0
,
0
0
1
.
0
0
an
d
up
CO
S
‐Fe
e
$
5
,
9
9
5
$3
$6
,
2
3
7
$3
50
%
X
Base fee for the first $1,000,000 + incremental cost for each addtl $10,000 or fraction of
Gr
a
d
i
n
g
Bo
n
d
Fe
e
CO
S
‐Fe
e
4
*
*
1
0
0
%
X
Dr
a
i
n
a
g
e
Pe
r
m
i
t
s
fo
r
Al
t
e
r
a
t
i
o
n
to
Dr
a
i
n
a
g
e
CO
S
‐Fe
e
39
$
3
4
1
3
.
4
4
%
1
0
0
%
X
Ce
r
t
i
f
i
c
a
t
e
s
an
d
Re
p
o
r
t
s
Te
m
p
o
r
a
r
y
Ce
r
t
i
f
i
c
a
t
e
of
Oc
c
u
p
a
n
c
y
CO
S
‐Fe
e
10
0
($
6
)
‐3.
0
3
%
10
0
%
X
Te
m
p
Ce
r
t
i
f
i
c
a
t
e
of
Oc
c
u
p
a
n
c
y
Re
n
e
w
a
l
CO
S
‐Fe
e
10
$
2
5
3
2
.
4
7
%
1
0
0
%
X
Re
s
i
d
e
n
t
i
a
l
Bu
i
l
d
i
n
g
Re
p
o
r
t
CO
S
‐Fe
e
16
3
0
$
1
2
7
.
5
9
%
1
0
0
%
X
Re
s
i
d
e
n
t
i
a
l
Bu
i
l
d
i
n
g
Re
p
o
r
t
‐
Du
p
l
e
x
CO
S
‐Fe
e
N/
A
*
*
*
X
Re
s
i
d
e
n
t
i
a
l
Bu
i
l
d
i
n
g
Re
p
o
r
t
‐
Mu
l
t
i
Fa
m
i
l
y
CO
S
‐Fe
e
N/
A
*
*
*
X
C
u
r
r
e
n
t
l
y
:
$192 plus $11 for each unit over 2
Re
s
i
d
e
n
t
i
a
l
Bl
d
g
Re
p
t
:
Re
‐In
s
p
e
c
t
i
o
n
CO
S
‐Fe
e
20
$
2
7
3
0
.
6
8
%
1
0
0
%
X
Co
m
m
u
n
i
t
y
De
v
e
l
o
p
m
e
n
t
‐
Pl
a
n
n
i
n
g
Am
a
t
e
u
r
Ra
d
i
o
& Sa
t
e
l
l
i
t
e
Dis
h
An
t
e
n
n
a
Pe
r
m
i
t
s
(n
o
t
on
Us
e
r
Fe
e
St
u
d
y
Su
m
m
a
r
y
Sh
e
e
t
)
C
O
S
‐Fe
e
N/
A
*
*
*
X
Now allowed by code, if deviate from standard processed as a Minor Use Permit
De
p
o
s
i
t
Ac
c
o
u
n
t
Sv
c
s
‐
Ap
p
l
i
c
a
t
i
o
n
‐
pe
r
ho
u
r
CO
S
‐Fe
e
16
6
9
$
2
5
1
4
.
7
1
%
1
0
0
%
X
Am
e
n
d
m
e
n
t
s
‐
Ge
n
e
r
a
l
Pl
a
n
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Am
e
n
d
m
e
n
t
s
‐
Pla
n
n
e
d
Co
m
m
u
n
i
t
y
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Am
e
n
d
m
e
n
t
s
‐
Zo
n
i
n
g
Co
d
e
/
S
p
e
c
i
f
i
c
Pl
a
n
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Co
a
s
t
a
l
Re
s
i
d
e
n
t
i
a
l
De
v
e
l
o
p
m
e
n
t
Pe
r
m
i
t
CO
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Co
m
p
r
e
h
e
n
s
i
v
e
/
I
n
n
o
v
a
t
i
v
e
Si
g
n
Pe
r
m
i
t
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
De
v
e
l
o
p
m
e
n
t
Pl
a
n
‐
Pl
a
n
n
e
d
Co
m
m
u
n
i
t
y
CO
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
De
v
e
l
o
p
m
e
n
t
Ag
r
e
e
m
e
n
t
Ad
o
p
t
i
o
n
& An
n
u
a
l
Re
v
i
e
w
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
En
v
i
r
o
n
m
e
n
t
a
l
Do
c
u
m
e
n
t
s
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
He
r
i
t
a
g
e
Sig
n
Re
v
i
e
w
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
No
n
‐Co
n
f
o
r
m
i
n
g
Ab
a
t
e
m
e
n
t
Pe
r
i
o
d
Ex
t
e
n
s
i
o
n
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Of
f
‐Si
t
e
Pa
r
k
i
n
g
Ag
r
e
e
m
e
n
t
CO
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Pla
n
n
e
d
De
v
e
l
o
p
m
e
n
t
Pe
r
m
i
t
CO
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Sit
e
De
v
e
l
o
p
m
e
n
t
Re
v
i
e
w
‐
Pl
a
n
n
i
n
g
Co
m
m
i
s
s
i
o
n
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Su
b
d
i
v
i
s
i
o
n
‐
Te
n
t
a
t
i
v
e
Tr
a
c
t
Ma
p
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Su
b
d
i
v
i
s
i
o
n
s
‐
Ve
s
t
i
n
g
Te
n
t
a
t
i
v
e
Ma
p
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Te
l
e
c
o
m
Pe
r
m
i
t
‐
Co
u
n
c
i
l
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Te
l
e
c
o
m
Pe
r
m
i
t
‐
CD
D
Di
r
e
c
t
o
r
CO
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Tr
a
f
f
i
c
St
u
d
y
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Tr
a
n
s
f
e
r
of
De
v
e
l
o
p
m
e
n
t
Ri
g
h
t
s
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Us
e
Pe
r
m
i
t
(C
o
n
d
i
t
i
o
n
a
l
)
‐
Pl
a
n
n
i
n
g
Co
m
m
i
s
s
i
o
n
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
Va
r
i
a
n
c
e
C
O
S
‐Fe
e
$2
5
1
4
.
7
1
%
1
0
0
%
X
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
9
8
$7
7
$1
5
8
$1
9
2
N/
A
$2
5
3
$1
7
0
$1
,
4
1
3
$1
7
0
$1
7
0
$1
7
0
$1
7
0
Se
e
No
t
e
$8
8
$9
9
$2
8
,
6
5
3
72
%
of
Pe
r
m
i
t
Fe
e
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
$1
7
0
Re
m
o
v
e
d
$1
9
5
$1
9
5
$1
9
5
$1
9
2
$1
0
2
$2
8
7
$1
0
3
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
7
0
Re
m
o
v
e
d
Re
m
o
v
e
d
$1
1
5
$3
9
5
$2
9
,
8
1
0
87
%
of
Ha
r
b
o
r
Co
n
s
t
r
u
c
t
i
o
n
Pe
r
m
i
t
Fe
e
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
$1
9
5
Pa
g
e
10
At
t
a
c
h
m
e
n
t
A: Su
m
m
a
r
y
of
Us
e
r
Fe
e
Ch
a
n
g
e
s
fo
r
th
e
Po
l
i
c
e
,
Pu
b
l
i
c
Wo
r
k
s
,
Fir
e
,
an
d
Co
m
m
u
n
i
t
y
De
v
e
l
o
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11
1
Attachment B: Application of Indirect Costs to the Calculation of Fees for Services
The purpose of this exhibit is to provide a detailed explanation of the methodology used by the
City of Newport Beach to incorporate indirect overhead costs in the development of the municipal fee schedule. The nature of indirect overhead costs will also be described. A Police
Department Jail Booking Fee example will be used to facilitate the explanation. The Jail Booking Fee is assessed to recover
administrative costs incurred by the Police Department in the process of booking arrestees, in accordance with §29550.3 CGC
(California Government Code). The fee includes the Custody Officer’s time to search,
fingerprint, classify, assign a cell and process
the booking record, and the Community Services Officer’s (CSO) time to search for
potential records relating to the arrestee’s
wants, warrants, and positive identification. The fee also covers instances when a Police
Officer transports an arrestee to the Orange
County Jail. The fee is charged to the arrestee upon conviction for any offense related to the arrest. The following steps demonstrate how the Jail Booking Fee is derived.
Step 1: Calculate Hourly Staffing Rates and Burdened Factors
The first step is to determine the hourly rates of staff providing the jail booking service. Table 1
below provides the hourly salary and benefit rates plus the hourly burden factors for the staff that are responsible for performing this task within the Police Department. Indirect overhead
costs or “burdened factors” are costs that are not directly accountable to the expenses incurred for a user fee service, but are necessary and contribute to the total cost of that service delivery, i.e. - managerial administration, utilities, insurance, legal, information technology, payroll, and
finance, which are all valid components to the analysis of what it costs the City to provide municipal services.
Table 1- Hourly Rates for Salary, Benefit and Overhead Factors
The City’s cost allocation plan consultant uses the Federal Office of Management and Budget
(OMB) Circular A-87 as a guideline to determine the allowable burdened, or indirect, cost
elements. OMB A-87 is a document that state and local governments use to identify allowable indirect costs when applying for reimbursement of cost from state or federal
programs. Although the calculation of user fee services is not specific to applying for
reimbursement from any state or federal program, the underlying methodology of identifying costs is much the same. The relevant sections of OMB A-87 that specify how direct and indirect
costs shall be applied to the calculation of the Jail Booking Fee follows below.
Salary and Benefits Burdened Factors
Hourly Rate Hourly Rate
Custody Officer $52.61 +$64.17 =$116.78
Police CSO (incl Part Time (P/T) & Senior (Sr) CSO)$41.18 +$50.23 =$91.41
Police Officer $78.04 +$95.20 =$173.24
Total
Burdened Rate
2
Composition of Cost
Direct Costs
1. General. Direct costs are those that can be identified specifically with a particular final cost objective.
2. Application. Typical direct costs include: a) Compensation of employees for the time devoted and identified specifically to the performance of the operation.
b) Cost of materials acquired, consumed, or expended specifically for the purpose of fulfilling the mission of the operation. c) Equipment and other approved capital expenditures.1
d) Travel expenses incurred specifically to carry out the operation.
Using the personnel identified in Table 1, the direct costs to perform a jail booking are found on
line 1.1 (total salary and benefits on an hourly basis) in Table 1a below.
Table 1a
1 Includes maintenance and/or depreciation expense only, not equipment purchases, which are capitalized over a
number of years.
Custody
Officer
Police CSO
(incl P/T & Sr
CSO)
Police
Officer
109,421$ 85,647$ 162,318$
1.Calculate hourly salary & benefits
1.1 Divide annual cost by 2,080 hrs $52.61 $41.18 $78.04
Total Salary and Benefits $52.61 $41.18 $78.04
2.Indirect Overhead
2.1 Compensated Absences 8.46%$4.45 $3.48 $6.60
(vacation, sick leave)
2.2 General Administration 28.9%$15.20 $11.90 $22.55
(supervision, support services)
2.3 Operating Expense 2.63%$1.38 $1.08 $2.05
(training, supplies, insurance)
2.4 Citywide Overhead 82.0%$43.14 $33.76 $63.99
(Finance, City Manager, Fleet Maint)
Total Indirect Overhead 121.99%$64.17 $50.23 $95.20
Total Burdened Rate:$116.78 $91.41 $173.24
Fully Burdened Hourly Rates
Annual Salary & Benefits:
3
Indirect Costs 1. General. Indirect costs are those: (a) incurred for a common or joint purpose benefiting more
than one cost objective, and (b) not readily assignable to the cost objectives specifically
benefitted. The term “indirect costs,” as used herein, applies to costs of this type originating from staff within the Police Department’s Detective, Patrol, and Traffic divisions, their
operating expenditures and administration support, as well as those incurred by administrative departments in supplying goods, services, and facilities.
The Police Department’s cost of service analysis includes four types of indirect overhead categories or “cost pools” consisting of compensated absences, general administration, operating expenses, and citywide overhead.
a) Compensated Absences – The compensated absences cost pool is used to account for
employees' time off with pay for vacations and sick days. The City is obligated to pay for
these days off and is required by the matching principle to record the expense when the employees are working, since the benefits are a part of the employees' compensation. It
is estimated that 176 out of 2,080 total available hours per year per full-time equivalent
(FTE) are taken as compensated absences. This translates into an 8.46% burden factor applied to the hourly salary and benefit rate as indicated on line 2.2 in Table 1a above.
b) General Administration – The general administration cost pool includes the cost of Police Department Detective, Patrol, and Traffic divisions staff time spent on such activities as
budget planning and staffing allocations; public counter and telephone time, meetings, and training and education. The wages of management staff and the workers engaged in administration and support activities are considered an indirect labor cost. It is
calculated that 28.9% of the Detective, Patrol, and Traffic divisions’ overall workload is
spent on this general administrative function as indicated on line 2.2 in Table 1a above.
c) Detective, Patrol, and Traffic Divisions’ Operating Expenditures – The divisions’ operating expenditures cost pool consists largely of Internal Service Fund (ISF) charges to the divisions on a cost reimbursement basis. The City’s internal service funds are
used to allocate the cost of providing general liability insurance and workers’ compensation; maintaining and replacing the City’s rolling stock fleet; and the cost of
maintaining and replacing the City’s computers, printers, copiers, and telecommunication
services. This cost pool also includes other general operating expenses such as publications, supplies, and training. The operating expenditure burden factor of 2.63%
as indicated on line 2.3 in Table 1a above is calculated by comparing the total cost of
(allowable indirect) operating expenditures to the total (allowable direct) labor pool.
d) Citywide Overhead - The Cost Allocation Plan (CAP) distributes the costs of City
departments that serve a central service function supporting the Detective, Patrol, and Traffic divisions’ operations. These “Central Service Departments/Divisions” include: City
Council, City Clerk, City Manager, Finance & Treasury Financial Planning, Revenue, and
Financial Reporting, as well as Human Resources Risk Management.
4
In addition to the departments/divisions listed above, the CAP also distributes the overhead cost of the Police Department’s own Police Chief, Support Services, and Fleet
Maintenance divisions to all other Police divisions, including Detective, Patrol, and
Traffic. The citywide overhead burden factor of 82% is calculated by comparing the total cost of Detective, Patrol, and Traffic’s share of citywide and department overhead
to the divisions’ total (allowable direct) labor pool (see line 2.4 in Table 1a above). Step 2: Calculate Time Spent on the Service
The second step is to calculate the time spent on the service. The task and time in minutes estimated to complete the task is captured in Table 2 below.
Table 2: Task Description & Time Estimates in minutes
Step 3: Calculate the Cost to Provide the Service
The third and final step is to calculate the cost to provide the service by converting the total
minutes to hours per unit (or staff person). The product of the hourly rate calculation times the time spent yields the cost of providing the service (see Table 3 below).
Table 3 – Fee is Product of Times and Rates
Summary
The purpose of a CAP is to accurately, fairly, and reasonably distribute the City’s central
administrative costs to the operating departments in the City. The development of a CAP follows
a series of general guidelines and principles, which originate from federal guidelines established in OMB Circular A-87. These principles ensure that allocated costs are necessary and
reasonable to the operation of the government. A cost analysis study is almost entirely reliant
upon the data provided by the City. Since all study components are interrelated, bad data at any step in the process will cause the ultimate results to be flawed. To avoid accuracy problems and
other quality flaws, the study included a series of quality control measures including
reasonableness tests and validation; balance and cross checks; and internal City review. Finally it should be noted that private businesses typically add a layer of profit margin to their
cost analysis, public agencies are not allowed to do so.
Custody Officer
Police CSO (incl P/T & Sr CSO)
Police Officer 72.00
Task Description & Time Estimates (in minutes):Upon entry, arrestee
searched by transporting
officer
60.00
Multiple system check
on arrestee's background
20.00
Transportation to Orange
County Jail
Total Fully Total Cost
Total Hours per Burdened to Provide
Minutes Unit Hourly Rates the Service
Custody Officer 60.00 1.00 $116.78 $116.78
Police CSO (incl P/T & Sr CSO)20.00 0.33 $91.41 $30.47
Police Officer 72.00 1.20 $173.24 $207.89
$355.14
Proposed Fee $355.00
X =
June 11, 2015, Finance Committee agenda comments - Jim Mosher Page 2 of 2
In short, despite their seeming thoroughness, in the absence of a readily available and
archived audio recording that that can be easily correlated with the written record, the
substantive information available to the public in general about what takes place at these
meetings is very limited.
Item V.A. MUNICIPAL FEE SCHEDULE
I have had very little time to review the material posted, but I am impressed that the depth of the
background material provided by staff seems much more thorough than it normally was for the
“old” Committee.
However, the details of why changes were made to particular line items in the Fee Schedule
seem almost wholly lacking. In particular, it is difficult even to tell if on some lines staff is
recommending that changes to the Cost Recovery Table in the Municipal Code be adopted in
conjunction with the new Fee Schedule, or merely suggesting the existing recovery percentages
were not correctly reflected.
Item V.B. BUSINESS LICENSE
I found a PowerPoint, but may have missed a staff report clarifying for the benefit of the
Committee that as Item 21 at its March 24, 2015, meeting, the Council moved “to refer the
concept of the business license tax structure to the Finance Committee for review.”
As I commented to the Council at the time, the attempt to distinguish between governmental
“taxes” and “fees,” which appears prominently in the PowerPoint, seems to be a relatively recent
(post-Proposition 13?) concept. When the predecessor of the current Municipal Code chapter
was first enacted in 1906 (as one of the new city’s earliest actions), the charge was called neither
a tax nor a fee, but simply regarded as a “license” one had to purchase to conduct certain kinds
of businesses within the City.
As I also attempted to point out to the Council at that time, amendments since 1906 have caused
the code defining what was originally a fairly straightforward licensing system to become
increasingly complex and increasingly difficult to understand. In particular, what started as
applying only to a fairly large number of explicitly named businesses has morphed into a code
that at least on its face applies to every imaginable activity in Newport Beach (“for profit or not for
profit”) from which it attempts to exempt a small number of named activities in ways that are not
always easy to interpret.
I would think a clean up of the code is at least as much in need of attention as the amounts
charged for the licenses.
Finally, on a slightly related topic, it is not obvious to me that all entities contracting with the City
government itself have licenses to conduct business in Newport Beach.
Item V.C. QUESTION/ANSWERS PERTAINING TO FY 2015/16 ADOPTED
BUDGET
I have many questions about the recently adopted budget, but as with the Master Fee Schedule
lack the time necessary to put them in writing prior to this meeting.
Item No. 5A1Municipal Fee Schedule
CorrespondenceJune 11, 2015
Municipal Fee Schedule Update
Finance Committee Presentation June 11, 2015
POLICE FIRE-EMS
PUBLIC WORKS COMM. DEVELOPMENT
Item No. 5A 2
Municipal al Fee Schedule
Staff Presentation
June 11, 2015
Presentation Overview
I.Summary of Proposed Changes
II.Background (authority, Council policy, fee
administration)
III.Fee for Service Methodology
IV.Proposed Fees by Department
Fee Change Summary – All Departments
Studied
Department
Increasing Decreasing Eliminated No
Change
Combined
w Existing
New Fees Total
Police 10 8 1 17 0 0 36
Public Works 18 18 3 7 2 1 49
Fire (EMS) 5 1 0 0 4 0 10
Community
Development
66 66 3 53 2 3 193
TOTAL 99 93 7 77 8 4 288
PCT OF TOTAL 35% 32% 2% 27% 3% 1% 100%
Background Summary of Proposed Fee
Schedule
In furtherance of Council policy, the fee schedule aligns
revenues with the actual (direct and indirect) costs of providing
services.
Each department gets “studied” every 3-7 years whereby fees
are updated to the costs of providing services.
Proposed fees are better defined to reflect the nature of work
performed.
All fees not studied are updated by the Consumer Price Index
(CPI).
Reasons for Change
Increasing – due to the increase of any service
delivery cost component (e.g. hourly staffing rates,
benefits, supplies, materials, indirect costs)
Decreasing or Eliminated – due to lower cost of
service resulting from gained efficiencies,
technological improvements, combined with other
existing fees, or service outsourcing
Combined with Existing Fees – due to
opportunities for simplifying and standardizing the
fee schedule
Authority
Authority – NBMC 3.36.030 mandates 100% cost recovery (except for subsidies
identified in the code)
Council Policy Directive – Fiscal Sustainability Plan:
Establish appropriate cost-recovery targets and adjust fee structure to ensure that the
fees continue to meet cost recovery targets.
Council Policy Directive – F-4 Revenue Measures:
The City will establish appropriate cost-recovery targets for its fee structure and will
annually adjust its fee structure to ensure that the fees continue to meet cost recovery
targets.
6
Finance Committee Charge
City Council Resolution No. 2015-40
Purpose and Responsibilities:
“Recommend for Council approval, and manage an on-
going process for measuring and setting goals designed
to maximize the City’s revenues consistent with existing
taxation structures and inter-governmental funding
opportunities, fee generation consistent with market rate
charges for City provided services and market rate fees
for utilization of City owned assets. Recommend to
Council major initiatives to accomplish identified goals.”
Tax vs. Fee
A monetary imposition by a government on
persons or property
for the purpose of raising revenue to support the purposes of the government.
A tax need not be levied in proportion to a specific benefit to a person or property.
Charge imposed for a specific benefit conferred, benefit, or product to the payer that is not provided to those not charged (should not exceed reasonable cost of service).
Charge imposed for reasonable regulatory costs to a local government for issuing licenses and permits, investigations, etc.
Charge imposed for entrance, use, or lease of government property.
Fine, penalty, or charge imposed as a result of violation of law.
Fee for Service Methodology
MGT of America performs cost of service
analysis for developing user fees.
MGT Scope of Work:
Calculate the fully burdened (labor and
overhead)cost of providing user fee
services;
Applied fully burdened labor rates to time
requirement estimates and annual
workload figures.
Calculate the cost of providing the service.
Review and cross check results to ensure
data validity.
Fee Calculation Example
(Police Department- Jail Booking Fee Example)
Step 1: Calculate Hourly Staffing Rates and Burdened Factors
Salary and Benefits Burdened Factors
Hourly Rate Hourly Rate
Custody Officer $52.61 +$64.17 =$116.78
Police CSO (incl Part Time (P/T) & Senior (Sr) CSO)$41.18 +$50.23 =$91.41
Police Officer $78.04 +$95.20 =$173.24
Total Burdened
Rate
Fee Calculation Example
(Police Department- Jail Booking Fee Example)
Step 2: Calculate Time Spent on the Service
Custody Officer
Police CSO (incl P/T & Sr CSO)
Police Officer
Transportation to Orange
County Jail
72.00
Task Description & Time Estimates (in minutes):
Upon entry, arrestee
searched by transporting
officer
60.00
Multiple system check on
arrestee's background
20.00
Fee Calculation Example
(Police Department- Jail Booking Fee Example)
Step 3: Calculate the Cost to Provide the Service
Total Fully Total Cost
Total Hours per Burdened to Provide
Minutes Unit Hourly Rates the Service
Custody Officer 60.00 1.00 $116.78 $116.78
Police CSO (incl P/T & Sr CSO)20.00 0.33 $91.41 $30.47
Police Officer 72.00 1.20 $173.24 $207.89
$355.14
Proposed Fee $355.00
X =
Step 4: Review for Accuracy and Reasonableness
Police Department Fees
Police Department Fees
Areas of
Study
Increasing Decreasing Eliminated No
Change
Combined
w Existing
New Fees Total
Police
General
10 8 1 17 0 0 36
PCT OF
TOTAL
28% 22% 3% 47% 0% 0% 100%
Fee Areas Under Study:
•Administration
•Support Services
•Animal Control
•Patrol
•Detective
Fees Last Updated:
2010
Services Description:
These fees cover costs to provide requested
services such as, animal control, voluntary bike
licenses, finger printing, copies of reports,
animal control, and alarm monitoring
Public Works
Department Fees
Public Works Fees
Areas of Study Increasing Decreasing Eliminated No
Change
Combined
w Existing
New
Fees
Total
Eng. and Transp. 16 13 2 3 2 1 37
Harbor Resources 1 5 1 4 0 0 11
Water Quality 1 0 0 0 0 0 1
TOTAL 18 18 3 7 2 1 49
PCT OF TOTAL 37% 37% 6% 14% 4% 2% 100%
Fee Areas Under Study:
•Engineering and
Transportation Development
•Harbor Resources
•Water Quality
Fees Last Updated:
2010
Services Description:
Plan check services, encroachment permits,
field inspections, pier, marina, and mooring
permit issuance, and water quality
construction site inspection
Fire Department Fees
Fire Department EMS Fees
Areas of
Study
Increasing Decreasing Eliminated No
Change
Combined
w Existing
New Fees Total
Emergency
Medical
Services
5 1 0 0 4 0 10
PCT OF
TOTAL
50% 10% 0% 0% 40% 0% 100%
Fee Area Under Study:
Emergency Medical Services
Fees Last Updated:
2008 for EMS , 2003 for Paramedic Subscription Service
Services Description:
Emergency medical service transportation for both
advanced and basic life support, including staff time,
equipment, and materials
EMS Fee Changes
Service Name Average
Charges
Current Fee
Proposed Fee Net Change
from Current
Fee
% Change
ALS with Transport $1,244 $1,654 $410 32.96%
BLS with Transport $1,095 $1,434 $339 30.96%
Community Development
Department Fees
Community Development Fees
Areas of
Study
Increasing Decreasing Eliminated No
Change
Combined
w Existing
New Fees Total
Building 30 61 2 52 2 3 150
Planning 36 5 1 1 0 0 43
TOTAL 66 66 3 53 2 3 193
PCT OF
TOTAL
34% 34% 2% 27% 1% 2% 100%
Fee Areas Under Study:
•Building
•Planning
Services Description:
Plan reviews, permits and inspections, and
various development related services
Fees Last Updated:
2008
Conclusion and Questions
Municipal Fee Schedule Update
Finance Committee
June 11, 2015
Back up slides, if needed…
Comparison of ALS/BLS Fees Across
Pay Types
EMS Fee Comparison
Paramedic Subscription Fee Comparison
EMS Service Costs
Operating Factors Public Sector Private Sector
Motives Uses taxing power to raise
revenues to provide
infrastructure & public
services. Unlike taxes, fees
based on cost of service.
Heightened focus on
accountability, compliance,
and regulatory disclosure
Generate sufficient revenues
and profit by selling goods
and services. Focus on
sustained profitability
Operating Environment Revenues may only partially
recover cost – may be
subsidized for public good
Revenues must completely
cover cost – or else “out of
business”
Decision Making Influenced
By
Political constituencies and
navigating competing interest
groups
Top-down internal decision
making without public
sanction or approval
31
Public vs. Private Sector Finance
6/4/2015
1
BUSINESS LICENSE TAX PROGRAM
NBMC §5.04
FEE
raise revenues to benefit the
general public
may be any amount, but voter
approval required
for services and facilities,
typically for a specific
benefit to a person
may not exceed the cost of
providing the service,
Council approval required
TAX
Item No. 5B1
Business License
Staff Presentation
June 11, 2015
6/4/2015
2
Authority
Gov’t Code 37101(a)NBMC 5.04.020
No person, either for himself
or any other person, shall
operate any business
specified in this title in the
City without first having,
obtained a license from the
City to do so…
The legislative body may
license, for revenue and
regulation, and fix the license
tax upon, every kind of lawful
business transacted in the
city, including shows,
exhibitions, and games.
Finance Committee Charter
(d)… manage an on‐going process for measuring and
setting goals designed to maximize the City’s revenues
consistent with the existing taxation structures….
6/4/2015
3
Business tax defrays the cost of
core services
Requests for Business License
Information
Public
City Departments
Police, Fire, Code Enforcement, Planning & Zoning
Courts & Sheriff Department
Tax Agencies: FTB, IRS, BOE
Regulatory Agencies
Health, Contractor License Board, ABC, Consumer Affairs
6/4/2015
4
Who pays the business license tax?
Total Revenues
6/4/2015
5
Expenditures and Revenues
FY 13/14 FY 14/15 Projected
Business License Tax $4,156,130 Business License Tax $4,100,000
Administrative Citations $16,175 Administrative Citations $14,000
Total Revenue $4,172,305 Total Revenue $4,114,000
Total Expenditure ‐$176,912 Total Expenditure ‐$168,604
Net Revenue $3,995,392 Net Revenue $3,945,395
General Fund Revenues –tax sources
6/4/2015
6
What do other cities charge?
Source: California State Controller, Cities Annual Reports
CITY EST. TYPE TOTAL REVENUE FY
11/12
Beverly Hills 1914 Gross/Flat $35,700,979
Santa Monica 1886 Gross/Flat $26,325,238
Long Beach 1897 Gross/Flat/Sq Ft $16,111,279
Anaheim 1876 Gross/Flat $5,612,808
Pasadena 1886 Gross/Flat $5,478,863
Newport Beach 1906 Flat/Employee $4,073,725
Carlsbad 1952 Gross $3,668,442
Huntington Beach 1909 Flat $2,303.014
Costa Mesa 1953 Gross $888,976
Who doesn’t have a business license tax?
CITY EST OTHER REQUIREMENTS
Aliso Viejo 2001 Certificate of Occupancy/Home
Occupation Permit
Laguna Hills 1991 Certificate of Use and Occupancy Permit
Laguna Niguel 1989 Use Permit/Home Occupancy Permit
Laguna Woods 1999 None
Lake Forest 1991 None. Zoning confirmation required
Mission Viejo 1988 Occupancy Permit
Rancho Santa Margarita 2000 Certificate of Use & Occupancy
6/4/2015
7
Recent changes
Real Estate Agents‐exempt if works for broker who
pays per agent as employees
Artists‐increased the maximum exemption amount
from $800 to $3200
Minors‐increased age from 16 to 18. Removed the
$800 cap and now mirror the IRS (currently $6,200)
Penalties‐reduced penalties from 100% to 50% max
State Licensed Contractors‐reduced the annual tax
to conform to state law.
What happens if business license tax
becomes a fee?
Cost of services
May be more expensive for smaller businesses than
bigger businesses
General Fund loss of almost $4M
6/4/2015
8
Questions?
June 11, 2015, Finance Committee agenda comments - Jim Mosher Page 2 of 2
In short, despite their seeming thoroughness, in the absence of a readily available and
archived audio recording that that can be easily correlated with the written record, the
substantive information available to the public in general about what takes place at these
meetings is very limited.
Item V.A. MUNICIPAL FEE SCHEDULE
I have had very little time to review the material posted, but I am impressed that the depth of the
background material provided by staff seems much more thorough than it normally was for the
“old” Committee.
However, the details of why changes were made to particular line items in the Fee Schedule
seem almost wholly lacking. In particular, it is difficult even to tell if on some lines staff is
recommending that changes to the Cost Recovery Table in the Municipal Code be adopted in
conjunction with the new Fee Schedule, or merely suggesting the existing recovery percentages
were not correctly reflected.
Item V.B. BUSINESS LICENSE
I found a PowerPoint, but may have missed a staff report clarifying for the benefit of the
Committee that as Item 21 at its March 24, 2015, meeting, the Council moved “to refer the
concept of the business license tax structure to the Finance Committee for review.”
As I commented to the Council at the time, the attempt to distinguish between governmental
“taxes” and “fees,” which appears prominently in the PowerPoint, seems to be a relatively recent
(post-Proposition 13?) concept. When the predecessor of the current Municipal Code chapter
was first enacted in 1906 (as one of the new city’s earliest actions), the charge was called neither
a tax nor a fee, but simply regarded as a “license” one had to purchase to conduct certain kinds
of businesses within the City.
As I also attempted to point out to the Council at that time, amendments since 1906 have caused
the code defining what was originally a fairly straightforward licensing system to become
increasingly complex and increasingly difficult to understand. In particular, what started as
applying only to a fairly large number of explicitly named businesses has morphed into a code
that at least on its face applies to every imaginable activity in Newport Beach (“for profit or not for
profit”) from which it attempts to exempt a small number of named activities in ways that are not
always easy to interpret.
I would think a clean up of the code is at least as much in need of attention as the amounts
charged for the licenses.
Finally, on a slightly related topic, it is not obvious to me that all entities contracting with the City
government itself have licenses to conduct business in Newport Beach.
Item V.C. QUESTION/ANSWERS PERTAINING TO FY 2015/16 ADOPTED
BUDGET
I have many questions about the recently adopted budget, but as with the Master Fee Schedule
lack the time necessary to put them in writing prior to this meeting.
BUDGET QUESTIONS & ANSWERS
Fiscal Year 2015-16
1
Item No. 5C1Questions/Answers Pertaining to Fiscal Year 2015-2016 Adopted Budget Staff PresentationJune 11, 2015
65%
27%
3% 6%
Salaries & Benefits $124.8 (65%)
Maintenance & Operation $53.4 (27%)
Capital Improvement Projects $5.3 (3%)
Transfers $12.4 (6%)
65%
27%
3% 6%
Salaries & Benefits $124.8 (65%)
Maintenance & Operation $53.4 (27%)
Capital Improvement Projects $5.3 (3%)
Transfers $12.4 (6%)
General Fund Expenditures
by Type
(Millions)
2
65%
27%
3% 6%
Salaries & Benefits $124.8 (65%)
Maintenance & Operation $53.4 (27%)
Capital Improvement Projects $5.3 (3%)
Transfers $12.4 (6%)
(Savings for Future Capital Expenditures)
MOUs & Benefit Summary
newportbeachca.gov/index.aspx?page=296
General Fund Salary & Benefits
3
53%
5%
3%
13%
0% 2%
2%
5%
16%
1%
Salaries
Overtime
Special Pays
Health Allowance
Other Benefits
Workers Comp
Compensated Absences
PERS Normal Cost
PERS UAL
Medicare
65%
27%
3% 6%
Salaries & Benefits $124.8 (65%)
Maintenance & Operation $53.4 (27%)
Capital Improvement Projects $5.3 (3%)
Transfers $12.4 (6%)
65%
27%
3% 6%
Salaries & Benefits $124.8 (65%)
Maintenance & Operation $53.4 (27%)
Capital Improvement Projects $5.3 (3%)
Transfers $12.4 (6%)
General Fund Expenditures
by Type
(Millions)
4
(Savings for Future Capital Expenditures)
48%
24%
9%
7%
6%
4%
1%
Contract $25.5 (48%)
ISF $12.7 (24%)
Supplies $4.7 (9%)
Maintenance $3.9 (8%)
Utilities $3.4 (6%)
Other $2.3 (4%)
Capital Outlay $0.7 (1%)
$53.4 Million
48%
24%
9%
7%
6%
4%
1%
Contract $24.4 (48%)
ISF $12.7 (24%)
Supplies $4.7 (9%)
Maintenance $3.9 (7%)
Utilities $3.5 (6%)
Other $2.3 (4%)
Capital Outlay $0.7 (1%)
$53.4 Million
Maintenance & Operations By Account Type
5
(Millions)
M&O – Contractual Services (Millions)
6
26%
15%
8% 6%
5%
5%
3%
3%
3%
2%
2%
1% 1%
20%
Professional Technical Svcs $6.6 (27%)
Residential Refuse Collection $3.9 (16%)
Contract Recreation Instruction $2.1 (9%)
Contract Median Services $1.6 (7%)
Contract Park & Facility Maint $1.2 (5%)
Contract Parking Services $1.1 (5%)
Contract Janitorial Services $0.8 (3%)
Newport Coast Refuse Collectn $0.7 (3%)
Contract Helicopter Services $0.7 (3%)
Outside Counsel-Specialized Lit $0.6 (2%)
Contract Street Sweeping $.05 (2%)
Contract Tree Reforestation $0.25 (1%)
Contract Fuel Modification $0.25 (1%)
AllOther Contracts $5.0 (20%)
$24.4 Million
The “All Other” category include contracts under $250K, are numerous, and varied including: contract street
striping, steam cleaning, beach trash collection, ambulance fees, audit fees, print services, title search exp etc.
26%
15%
8% 6%
5%
5%
3%
3%
3%
2%
2%
1% 1%
20%
Professional Technical Svcs $6.6 (26%)
Residential Refuse Collection $3.9 (15%)
Contract Recreation Instruction $2.1 (8%)
Contract Median Services $1.6 (6%)
Contract Park & Facility Maint $1.2 (5%)
Contract Parking Services $1.1 (5%)
Contract Janitorial Services $0.8 (3%)
Newport Coast Refuse Collectn $0.7 (3%)
Contract Helicopter Services $0.7 (3%)
Outside Counsel-Specialized Lit $0.6 (2%)
Contract Street Sweeping $.05 (2%)
Contract Tree Reforestation $0.25 (1%)
Contract Fuel Modification $0.25 (1%)
AllOther Contracts $5.0 (20%)
$24.4 Million
Professional Technical Services
7
Department Total Service Type
Municipal Operations 2,116,341 Tree Trimming, Build Maint, Grafitti Removal, Pest Control
Community Development 1,176,050 Contract Building Plan Check Services
Police 764,758 Crossing Guards, Shelter Services, 800 MHz Usage Chrg
City Manager 748,030 Mgmt Consulting, BID Admin, Public Broadcast Svcs
Public Works 575,500 Design, Engineering, GeoTech & Construction Services
Recreation & Sr. Services 421,843 Buck Gulley Maint, Build Maint & Janitorial Svcs
City Council 241,000 Environmental Consulting, LAFCO
Finance 211,960 Bill Printing/Mailing, Economic Consultng, Misc Audit Svcs
Fire 128,131 Building Consulting
Human Resources 123,770 Mgmt. Consulting & Investigative Services
Library 54,085 Arts & Culture Programming
City Attorney 40,000 Misc Legal Services
City Clerk 25,000 Minutes & Elections
TOTAL $6,626,468
Internal Service Fund (ISF) Charges in M&O
8
30%
27%
22%
10%
7%
3% 1%
General Insurance Chrg $3.7 (30%)
IT Operating Chrg $3.4 (27%)
Vehicle Replacemt Chrg $2.8 (22%)
Equip Maint Chrg $1.3 (10%)
IT Equip Replacement Chrg $0.9 (7%)
Parking Equip Replcmnt Chrg $0.4 (3%)
RSS Equipment Chrg $0.1 (1%)
RSS Infrastructure Chrg $0.03 (0.3%)
$12.7 Million
(Millions)
M&O - Maintenance & Supplies
9
Maintenance Amount % Total
Building Maint & Repair 1,039,721 26.4%
Equipment Maint & Repair 888,161 22.5%
Automotive Serice 879,231 22.3%
Maint. & Repair NOC 616,118 15.6%
Storm Drain Maint 135,000 3.4%
Printer Maint & Supplies 90,545 2.3%
Irrigation Maint & Supplies 57,280 1.5%
Auto Exterior Maint 55,768 1.4%
Damage Maint & Repair 50,000 1.3%
Lifeguard Tower Maint 38,166 1.0%
Maint. E Coast Hwy 26,897 0.7%
Maint - BBSC 25,210 0.6%
Generator Maint 11,000 0.3%
Traffic Control Maint 10,035 0.3%
Beach Maint. 8,000 0.2%
Other Maint 13,700 0.3%
Total Maintenance 3,944,832 100.0%
Supplies Amount % Total
Special Dept Supplies 873,853 18.5%
Library Materials 625,040 13.2%
Software License Renewal 366,343 7.7%
Uniform Expense 365,544 7.7%
Postage, Freight Expns 312,001 6.6%
Office Supplies 264,893 5.6%
Non Capital Equipment 255,445 5.4%
Janitorial Supplies 206,766 4.4%
Asphalt Materials 195,253 4.1%
PC Replacement 188,317 4.0%
Concrete Materias 150,000 3.2%
Protective Gear 139,595 3.0%
Auto Parts Exp 92,000 1.9%
Shooting Range Supplies 62,800 1.3%
S.W.A.T Supplies 51,665 1.1%
Other Supplies 580,114 12.3%
Total Supplies 4,729,629 100.0%
Utilities, Capital, Other & Summary
10
Utilities Amount % Total
UTILITIES - ELECTRICITY 1,680,416 48.7%
UTILITIES - WATER 1,332,359 38.6%
TELECOMM-DATALINES 237,081 6.9%
UTILITIES - TELEPHONE 139,200 4.0%
UTILITIES - NTRL GAS 59,484 1.7%
Total Utilities 3,448,540 100.0%
Capital Amount % Total
PARK RENOVATIONS 310,000 42.3%
EQUIPMENT, N.O.C. 279,369 38.1%
COMPUTER EQUIPMENT 65,100 8.9%
OFFICE FURNITURE FIXTURES 25,996 3.5%
OFFICE EQUIPMENT 23,652 3.2%
FITNESS EQUIPMENT 22,298 3.0%
SOFTWRE LICENSE NEW
6,500 0.9%
Total Capital 732,915 100.0%
Other Amount % Total
OTHER AGENCY FEES 764,595 32.6%
TRAINING 388,983 16.6%
PUBLICATIONS & DUES 218,650 9.3%
TRAVEL & MEETINGS 187,238 8.0%
TRAINING, POST 136,991 5.8%
SEWER USE FEE/PROPERTY TAX 126,058 5.4%
RECRUITING 121,125 5.2%
TUITION REIMBRSMNT 95,500 4.1%
TRAINING/EDUCATION 95,000 4.1%
CITY GRANTS 65,000 2.8%
BANK FEES 36,896 1.6%
PLANNING COMMISSION 28,080 1.2%
All Other 78,034 3.3%
Total Other 2,342,150 100.0%
M&O SUMMARY
Type Amount % Total
Contract $ 25,572,493 48%
Internal Svc $ 12,650,009 24%
Supplies $ 4,729,629 9%
Maintenance $ 3,944,832 7%
Utilities $ 3,448,540 6%
Other $ 2,342,150 4%
Capital Outlay $ 732,915 1%
Total $ 53,420,568 100%
EXPENDITURES BY PROGRAM
Fiscal Year 2015-16
11
Expenditures by Program-General Fund
12
PROGRAM/DIVISION DETAIL PG# UNIT # SAL & BEN M&O CAPITAL TOTAL %TOTAL
FIRE-OPS 88 2320 22,715,041 4,086,940 144,077 26,946,058 15.1%
PD-PATROL 74 1830 22,349,567 1,339,503 0 23,689,070 13.3%
PD SUPPORT SERVICES 67 1821 6,598,088 2,585,752 17,694 9,201,534 5.2%
PD-DETECTIVE 79 1850 8,322,466 171,452 0 8,493,918 4.8%
GS-PARKS 132 3170 1,832,697 5,348,494 313,000 7,494,191 4.2%
FIRE-EMS 96 2340 5,855,228 1,328,687 0 7,183,915 4.0%
GS-FIELD MAIN 124 3130 3,655,075 2,350,229 14,000 6,019,304 3.4%
GS-REFUSE 130 3150 267,267 4,952,595 0 5,219,862 2.9%
PD-TRAFFIC 77 1840 4,589,847 442,687 0 5,032,534 2.8%
FIRE-LIFEGUARDS 102 2360 3,872,989 870,326 9,550 4,752,865 2.7%
BLDG-PLN CHK/PRMITS 115 2930 2,822,847 1,320,933 9,825 4,153,605 2.3%
PW-ENGINEERING 153 5100 2,676,982 512,494 3,000 3,192,476 1.8%
CENTRAL LIBRARY 168 4050 2,424,591 728,370 0 3,152,961 1.8%
GS-OPERATIONS SUPPRT 127 3140 1,173,059 1,776,124 17,550 2,966,733 1.7%
FACILITIES MAINTENANCE 122 3120 808,991 1,932,680 26,000 2,767,671 1.6%
PW-TRANS DEVT 155 5200 1,512,570 1,013,211 1,000 2,526,781 1.4%
PLANNING 108 2710 2,128,989 262,269 2,000 2,393,258 1.3%
REVENUE ADMIN 59 0641 1,705,904 499,779 0 2,205,683 1.2%
SUPPORT SERVICES 158 4010 1,172,954 943,450 2,000 2,118,404 1.2%
FIRE-LIFE SAFETY SERVICES 91 2330 1,362,793 652,791 20,976 2,036,560 1.1%
POLICE CHIEF 65 1810 1,899,991 98,673 0 1,998,664 1.1%
PD-FLEET MAINT 82 1860 258,671 1,711,642 0 1,970,313 1.1%
GS-STREET TREES 135 3180 146,156 1,821,372 0 1,967,528 1.1%
POLICE IT 70 1822 924,395 914,603 0 1,838,998 1.0%
SUPPORT SERVICES 179 4310 1,424,367 298,980 3,050 1,726,397 1.0%
CITY MGR 39 0310 1,202,784 507,194 3,854 1,713,832 1.0%
FEE BASED CLASSES 183 4330 262,073 1,417,962 3,400 1,683,435 0.9%
Expenditures by Program-General Fund
13
PROGRAM/DIVISION DETAIL PG# UNIT # SAL & BEN M&O CAPITAL TOTAL %TOTAL
BLDG-INSPECTIONS 113 2920 1,423,363 214,566 30,990 1,668,919 0.9%
FINANCIAL PLANNING 57 0620 1,348,327 243,591 0 1,591,918 0.9%
HUMAN RESOURCES 46 0410 974,670 606,649 5,634 1,586,953 0.9%
CITY ATTY 51 0510 1,363,448 214,200 3,000 1,580,648 0.9%
OASIS 203 4410 845,228 702,302 6,641 1,554,171 0.9%
PARKING LOTS & METERS 60 0643 0 1,519,989 0 1,519,989 0.9%
PW-ADMIN 146 5050 1,122,700 250,499 6,000 1,379,199 0.8%
CDD ADMIN 106 2610 1,105,901 236,535 0 1,342,436 0.8%
FACILITIES 199 4390 680,346 416,306 5,331 1,101,983 0.6%
MARINERS BRANCH 166 4040 873,865 220,229 0 1,094,094 0.6%
TRAINING-JR GRDS 99 2353 637,358 429,400 24,663 1,091,421 0.6%
REC & SR SVCS ADMIN 177 4510 631,619 456,878 0 1,088,497 0.6%
CITY COUNCIL 31 0110 291,982 794,350 1,800 1,088,132 0.6%
UTILITIES-ELECTRICAL 136 5300 0 1,073,012 0 1,073,012 0.6%
FIRE-ADMIN 85 2310 864,806 186,590 0 1,051,396 0.6%
RISK MGMT 48 0420 633,508 391,211 0 1,024,719 0.6%
FINANCE ADMIN 55 0610 846,029 146,603 7,500 1,000,132 0.6%
FINANCIAL REPORTING 62 0650 753,335 180,101 6,500 939,936 0.5%
GS-ADMIN 120 3110 778,881 124,715 2,500 906,096 0.5%
MARINA PARK COMM CTR 190 4345 370,320 371,600 17,845 759,765 0.4%
NPT COAST COMM CTR 185 4335 332,876 398,539 9,835 741,250 0.4%
CITY CLERK 35 0210 580,854 145,969 0 726,823 0.4%
CITY ATTY - OUTSIDE LIT 52 0520 0 715,000 0 715,000 0.4%
CODE ENFORCEMENT 110 2810 586,280 123,204 4,000 713,484 0.4%
SR.SVCS-TRANSPORTATION 207 4420 511,957 185,317 0 697,274 0.4%
CITY MGR - PIO 41 0320 353,918 340,983 0 694,901 0.4%
ECON DEVT 43 0340 33,102 577,249 0 610,351 0.3%
Expenditures by Program – General Fund
14
PROGRAM/DIVISION DETAIL PG# UNIT # SAL & BEN M&O CAPITAL TOTAL %TOTAL
WATER QUALITY 151 5070 536,522 71,109 1,500 609,131 0.3%
YOUTH AFTER SCHL/CAMP PRG 195 4380 389,476 75,837 0 465,313 0.3%
OASIS FITNESS CENTER 205 4415 222,821 235,011 3,329 461,161 0.3%
TECHNICAL PROCESSING 160 4015 298,332 63,786 0 362,118 0.2%
ADULT SPORTS 181 4320 97,429 248,907 0 346,336 0.2%
CDM BRANCH 164 4030 275,005 49,977 0 324,982 0.2%
ND GEN FUND 239 9010 150,000 168,896 0 318,896 0.2%
TIDEPOOLS 201 4395 241,274 77,373 0 318,647 0.2%
AQUATICS 188 4340 193,986 83,888 0 277,874 0.2%
BALBOA BRANCH 162 4020 206,993 39,883 0 246,876 0.1%
EMERGENCY PREPAREDNESS 94 2335 152,361 33,311 0 185,672 0.1%
CULTURAL & ARTS 171 4002 0 137,683 0 137,683 0.1%
REAL PROPERTY 116 2970 0 87,527 0 87,527 0.0%
YOUTH SPORTS 192 4350 33,954 53,121 0 87,075 0.0%
BLDG-ADMIN 111 2910 0 66,140 4,871 71,011 0.0%
PRESCHOOL PROG 197 4385 55,287 10,922 0 66,209 0.0%
LITERACY 170 4060 43,438 0 0 43,438 0.0%
SPECIAL EVENTS 193 4360 0 24,500 0 24,500 0.0%
CITY CLRK-ELECTNS 36 0220 0 5,000 0 5,000 0.0%
TOTAL GENERAL FUND $124,807,933 52,687,650 732,915 $178,228,498 100%
$53.4 Million Expenditure Summary by Program
Pages 20-21 of the Budget Detail
newportbeachca.gov/budget
Historical Capital Project Spending?
(Millions)
15
Page 185 of the Performance Plan
newportbeachca.gov/budget
$48 $46
$82 $78
$42
$108
$25
$-
$20
$40
$60
$80
$100
$120
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Carry
2016
New CIP
Savings for Future Needs (Millions)
This budget also includes nearly $30 million of forced savings that
fund long-term liabilities and capital replacement plans.
Prefunding/Capital Savings 14-15 15-16 Change
Facilities Financial Plan - Transfers $8.0 $8.5 $0.5
Facilities Maintenance Plan - Transfers 0.4 1.5 1.1
Vehicle Replacement Plans – Department Cost 3.3 3.3 -
Emergency Communication System - Transfers 1.0 1.0 -
Other Equipment (Safety, IT, Parking & Rec) 1.3 1.6 0.3
Workers Compensation – Department Cost 2.8 2.8 -
General Liability – Department Cost 3.1 4.1 1.0
Compensated Absences – Department Cost 2.3 2.5 .2
Retiree Insurance (OPEB) – Department Cost 3.4 2.8 -0.6
Total $25.6 $28.1 $2.5
16
46%
19%
11%
9%
5%
4%
3% 2% 1% 0%
PROPERTY TAXES $87.9
SALES TAX $37.0
TOT REVENUE $20.6
CHARGES FOR SERVICES $17.2
USE OF MONEY AND PROPERTY $8.9
OTHER TAXES $8.4
LICENSES AND PERMITS $5.8
FINES, FORFEITURES & PENALTIES $3.8
INTERGOVERNMENTAL $1.8
OTHER REVENUE $0.4
Where Can I Find More Revenue Info?
Can I see Parking Revenue?
17
Pages 1-7 of the Budget Detail
newportbeachca.gov/budget
(Millions)
All Revenues by Fund
18
69%
10%
4%
3% 2%
2% 2% 2% 1%
5%
GENERAL FUND $191.7
WATER ENTERPRISE FUND $28.8
TIDELANDS FUND $12.1
INSURANCE RESERVE FUND $6.9
RETIREE MEDICAL FUND $6.0
MEASURE "M" FUND $5.6
EQUIPMENT - ALL OTHER $5.3
INFORMATION TECHNOLOGY $4.8
WASTEWATER ENTERPRISE $3.0
ALL OTHER FUNDS $13.7
Pages 7-17 of the Budget Detail
newportbeachca.gov/budget
(Millions)
Citizen Transparency Portal
19
Citizen Transparency Portal Coming Soon!
•To be implemented by fiscal year end June 30, 2016
•Easy public access via any internet browser dynamic data
for year-to-date and historical searches
•Transaction details for granular inquiries
•Data export options via Excel, PDF or image files
Useful Web Links & Contact Info
20
newportbeachca.gov/budget Budget
newporteachca.gov/cafr Audited Financials
newportbeachca.gov/pers Pension Actuarial Vals .
newportbeachca.gov/ffp Facilities Financial Plan (FFP)
Remember this one:
newportbeachca.gov/financialinfo All of the above
Dan Matusiewicz
Finance Director
danm@newportbeachca.gov
949.644.3123
Questions & Comments
City’s budget documents can be accessed at:
www.newportbeachca.gov/budget
21
June 11, 2015, Finance Committee agenda comments - Jim Mosher Page 2 of 2
In short, despite their seeming thoroughness, in the absence of a readily available and
archived audio recording that that can be easily correlated with the written record, the
substantive information available to the public in general about what takes place at these
meetings is very limited.
Item V.A. MUNICIPAL FEE SCHEDULE
I have had very little time to review the material posted, but I am impressed that the depth of the
background material provided by staff seems much more thorough than it normally was for the
“old” Committee.
However, the details of why changes were made to particular line items in the Fee Schedule
seem almost wholly lacking. In particular, it is difficult even to tell if on some lines staff is
recommending that changes to the Cost Recovery Table in the Municipal Code be adopted in
conjunction with the new Fee Schedule, or merely suggesting the existing recovery percentages
were not correctly reflected.
Item V.B. BUSINESS LICENSE
I found a PowerPoint, but may have missed a staff report clarifying for the benefit of the
Committee that as Item 21 at its March 24, 2015, meeting, the Council moved “to refer the
concept of the business license tax structure to the Finance Committee for review.”
As I commented to the Council at the time, the attempt to distinguish between governmental
“taxes” and “fees,” which appears prominently in the PowerPoint, seems to be a relatively recent
(post-Proposition 13?) concept. When the predecessor of the current Municipal Code chapter
was first enacted in 1906 (as one of the new city’s earliest actions), the charge was called neither
a tax nor a fee, but simply regarded as a “license” one had to purchase to conduct certain kinds
of businesses within the City.
As I also attempted to point out to the Council at that time, amendments since 1906 have caused
the code defining what was originally a fairly straightforward licensing system to become
increasingly complex and increasingly difficult to understand. In particular, what started as
applying only to a fairly large number of explicitly named businesses has morphed into a code
that at least on its face applies to every imaginable activity in Newport Beach (“for profit or not for
profit”) from which it attempts to exempt a small number of named activities in ways that are not
always easy to interpret.
I would think a clean up of the code is at least as much in need of attention as the amounts
charged for the licenses.
Finally, on a slightly related topic, it is not obvious to me that all entities contracting with the City
government itself have licenses to conduct business in Newport Beach.
Item V.C. QUESTION/ANSWERS PERTAINING TO FY 2015/16 ADOPTED
BUDGET
I have many questions about the recently adopted budget, but as with the Master Fee Schedule
lack the time necessary to put them in writing prior to this meeting.
Item No. 5C2
Questions/Answers Pertaining to Fiscal Year 2015-2016 Adopted Budget
CorrespondenceJune 11, 2015
Revised June 4, 2015
Scheduled Date Agenda Title Agenda Description
Thursday, February 26, 2015 Audit Review (with Auditor)The City’s external audit firm, White Nelson Diehl Evans LLP will meet with
the Finance Committee to discuss the audit findings for the fiscal year ending
6/30/2014. The committee will have an opportunity to discuss any potential
areas of concern and the auditors can discuss any changes in accounting
standards or disclosures that were relevant for the audit year.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Work Plan Overview Staff will present and seek approval of tentative Finance Committee agenda
topics scheduled for the year.
Tuesday, March 10, 2015 Joint Finance Committee and City Council Study Session Staff will provide a brief financial update and see a first look of the proposed
Capital Improvement Projects.
Monday, May 11, 2015 Proposed FY 15-16 Budget Overview Staff will provide an overview of the proposed operating budget.
Fiscal Sustainability Plan Review and Discussion of City Fiscal Sustainability Plan.
Review of Facilities Financial Planning Tool (FFPT) Annual review of the City's FFPT.
Thursday, June 11, 2015 Annual Fee Schedule Update The purpose of this meeting is to review staff’s recommendation to revise the
Master Fee Schedule according to CPI and to review the specific changes
recommended for departmental related fees.
Business License Tax Overview Review and discuss the current business license tax provisions of City of
Newport Municipal Code Chapter 5.04.020 .
Questions/Answers Pertaining to 2015-16 Adopted Budget The Committee is welcome to continue its questions and comments about
the 2015-16 budget as the input will help frame both budget adjustments and
planning for the FY 2016-17 budget.
Finance Committee Schedule Update Review and comment on proposed revisions to the Finance Committee work
plan and schedule.
Thursday, July 16, 2015 Reserve Policy Review Annual review of Reserve Policy F-2.
Questions/Answers Pertaining to 2015-16 Adopted Budget The Committee is welcome to continue its questions and comments about
the 2015-16 budget as the input will help frame both budget adjustments and
planning for the FY 2016-17 budget.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, August 13, 2015 Investment Policy Review Staff will present its annual review of the City's investment policy and seek
approval and guidance from the Finance Committee regarding the scope,
objectives, and standards that govern the City's investment portfolio.
Investment Performance Review Staff and/or one or more investment advisors will describe the performance
of the City's investment portfolio.
Questions/Answers Pertaining to 2015-16 Adopted Budget The Committee is welcome to continue its questions and comments about
the 2015-16 budget as the input will help frame both budget adjustments and
planning for the FY 2016-17 budget.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, September 10, 2015 PERS & OPEB Actuarial Primer
Questions/Answers Pertaining to 2015-16 Adopted Budget The Committee is welcome to continue its questions and comments about
the 2015-16 budget as the input will help frame both budget adjustments and
planning for the FY 2016-17 budget.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, October 15, 2015 Review of Post Employment Retiree Insurance Actuarial
Valuation (AKA OPEB)
The City's OPEB actuary will review the City's latest OPEB valuation and
liability.
Prepare Budget Guidance in preparation for 2016-17 Budget The Committee will prepare preliminary recommendations to the City
Manager in preparation of the FY 2016-17 Budget.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, November 12, 2015 Review of Public Employees Retirement System (PERS)
Valuation
Staff will present the latest actuarial valuation changes to actuarial
assumptions, a review of investment returns, the potential impact of future
rates, and the results of employee cost sharing.
Finalize Budget Guidance in preparation for 2016-17 Budget The Committee will finalize written recommendations to the City Manager in
preparation of the FY 2016-17 Budget.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
Thursday, December 10, 2015 Year-End Closing Results Staff will present the preliminary year-end closing results for FY 2014-15.
ERP Update Staff will provide the Committee with a progress report on the Enterprise
Resource Plan project to receive and file.
September
November
December
City of Newport Beach Finance Committee Work Plan 2015
February
March
May
June
July
August
October
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