Turlock Municipal Code Art. 3 Fee And Service Charge Revenue/cost Comparison System

The purpose and intent of this ordinance is to establish a process for the recovery by the City of some or all of the costs of providing certain services or regulating certain activities within the limits established by the California Constitution and State law.

(748-CS, Enacted, 08/27/1991; 903-CS, Amended, 06/13/1996)

The City Manager shall cause a review of the cost of services and regulatory activities and of the fees enacted under this chapter to be conducted annually and shall provide the City Council with recommended changes in the percentage of cost to be recovered or recommendations as to new or increased fees.

(748-CS, Enacted, 08/27/1991; 903-CS, Amended, 06/13/1996)

The following factors shall be used in determining cost:

(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, 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, also shall 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 the expenses of the City Council, City Attorney, City administration, City Clerk, City Treasurer, economic development, Finance Department, personnel office, and City promotion, and all other staff and support service provided to the entire City 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 his or her 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, note 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 City.

(748-CS, Enacted, 08/27/1991; 903-CS, Amended, 06/27/1996)

Upon receiving the annual review and recommendation of the City Manager if any new fee or fee increase is to be established, the City Council, after conducting a public hearing as required by Government Code §66016, shall adopt by resolution a statement as to the percentage of cost of each specified service or regulatory activity to be recovered and a schedule of fees.

(748-CS, Enacted, 08/27/1991; 812-CS, Amended, 06/08/1993; 855-CS, Amended, 08/25/1994; 878-CS, Amended, 07/13/1995; 903-CS, Amended, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)

(748-CS, Enacted, 08/27/1991; 903-CS, Repealed, 06/27/1996)