Contra Costa County Municipal Code Ch. 620-2 Fee and Service Charge Revenue/Cost Comparison System

(a) Pursuant to Article XIIIB of the California Constitution, it is the intent of the board of supervisors to require the ascertainment and recovery of costs reasonably borne from fees, charges and regulatory license fees levied therefor in providing the regulation, products or services hereinafter enumerated in this chapter.

(b) The fee and service charge revenue/cost comparison system set forth in this chapter provides a mechanism for ensuring that fees adopted by the county for services rendered do not exceed the reasonable estimated cost for providing the services for which the fees are charged.

(c) The adoption of this chapter is exempt from the California Environmental Quality Act (Public Resources Code, § 21000 et seq.), because it approves and sets forth a procedure for determining fees for the purpose of meeting the operating expenses of county departments, as set forth in Public Resources Code Section 21080(b)(8)(1).

(Ords. 98-32 § 2, 96-2 § 2, 92-96 § 3, 91-58 § 3, 91-40 § 2).

(a) The county administrator is hereby delegated the authority and directed to provide documents to the board to implement its herein enumerated policy to adjust fees and charges to recover the percentage of costs reasonably borne as established hereby, in providing the regulation, product or service enumerated in this chapter in the percentage of costs reasonably borne and on the schedule of rate review and revision as hereinafter established in this chapter.

(b) The county administrator is hereby delegated authority to issue executive orders (including administrative bulletins) defining terms, setting out administrative, fee collection, and financial procedures, definitions, and establishing effective dates of all fees set by the board by resolution. All executive orders shall be originated and signed by the affected department head, signed by the auditor-controller certifying that the financial requirements of this chapter are complied with, and signed by the county administrator connoting the effective date of the executive order and new or revised rate structure, procedure or definition.

(c) "Costs reasonably borne" shall be as defined in Section 620-2.006. In adjusting fees and charges, the county administrator shall act in an administrative and ministerial capacity and shall consider only the standards and criteria established by this chapter, and the procedures set hereby and by applicable state law. All executive orders issued hereunder shall comply in all respects with this chapter, and the several schedules of fees and rates as set by the board by resolution.

(Ords. 98-32 § 2, 96-2 § 2, 92-96 § 3, 91-58 § 3, 91-40 § 2).

"Costs reasonably borne" as used and ordered to be applied in this chapter, are to consist of the following elements:

(a) All applicable direct costs including, but not limited to, salaries, wages, overtime, employee fringe benefits, services and supplies, maintenance and operation expenses, contracted services, special supplies, and any other direct expense incurred.

(b) All applicable indirect costs including, but not restricted to, building maintenance and operations, equipment maintenance and operations, communications expenses, computer costs, printing and reproduction, records maintenance, vehicle expenses, insurance, debt service, and like expenses when distributed on an accounted and documented rational proration system.

(c) Fixed asset recovery expenses, consisting of depreciation of fixed assets, and additional fixed asset expense recovery charges calculated on the current estimated cost of replacement, divided by the approximate life expectancy of the fixed asset. A further additional charge to make up the difference between book value depreciation not previously recovered and reserved in cash and the full cost of replacement, shall also be calculated and considered a cost so as to recover such unrecovered costs between book value and cost of replacement over the remaining life of the asset.

(d) General overhead, expressed as a percentage, distributing and charging and expenses of the board, county counsel, county administrator, clerk of the board, county treasurer, auditor-controller, personnel director, and all other staff and support services provided to the entire county organization. Overhead shall be prorated between tax-financed services and fee-financed services on the basis of said percentage so that each of taxes and fees and charges shall proportionately defray such overhead costs.

(e) Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and the department head's supporting expenses, as enumerated in subsections (a), (b), (c) and (f) of this section.

(f) Debt service costs, consisting of repayment of principal, payment of interest, and trustee fees and administrative expenses for all applicable bond, certificate, or securities issues or loans of whatever nature or kind. Any required coverage factors or required or established reserves beyond basic debt service costs also shall be considered a cost if required by covenant within any securities ordinance, resolution, indenture or general law applicable to the county.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ords. 98-32 § 2; 96-2 § 2, 92-96 § 3, 91-58 § 3, 91-40 § 2).

(a) The county administrator, auditor-controller and each county department head, under the direction of the county administrator, shall review annually the fees and service charges listed following, and provide an adjusted fee or charge schedule to the board for its consideration and approval so as to recover the listed percentage of costs reasonably borne necessary to provide the listed regulation, product or service. Unless the board determines otherwise at the time it fixes specific fees and charges pursuant to Section 620-2.010, the percentages set forth herein should be used.

(b) A minimum fee of ten dollars shall be charged in all instances except where noted.

(c) All fees and charges set pursuant to this chapter and section shall take effect ten days after the county administrator signs an executive order stipulating that all provisions of this chapter have been met.

(d) The schedule of frequency of rate adjustments may be varied by the county administrator to adjust revenues sufficient to meet debt service coverage requirements of any bond, certificate, or ordinance, resolution, indenture, contract, or action under which securities have been issued by the county which contain any coverage factor requirement.

(e) The county administrator may vary the review schedule listed in this section if, in the judgment of the county administrator and a directly affected and requesting department head, a gross inequity would be perpetrated by not considering the revision of the percentage rate schedule. Any such proposed rate revision which deviates from the review schedule as set herein shall be reported to the board at its next succeeding meeting or at the time consideration is being undertaken pursuant to Section 620-2.010 to modify established fees and charges.

(Ords. 98-32 § 2, 96-2 § 2, 92-96 § 3, 92-8 § 2, 91-58 § 3, 91-40 § 2).

Pursuant to Government Code Sections 66016 and 66018, for fees subject thereto, the clerk of the board shall cause notice to be provided as set out in Government Code Sections 66016, 66018 and 6062a, and the board periodically, at least annually, shall receive at a regularly scheduled meeting oral and written presentations concerning fees and charges proposed to be increased or added. Such notice, oral and written presentation, and public meeting shall be provided prior to the board of supervisors taking any action on any new or increased fees or charges. At least one such public hearing shall be held annually, in conjunction with the county annual budget process and hearing.

(Ords. 98-32 § 2, 96-2 § 2, 92-96 § 3, 91-58 § 3, 91-40 § 2).