Title
Amendments to Three Ordinances Amending Various San Leandro Municipal Code Sections Providing for Annual Tax Rate Adjustments for 2023-2024:
1. Business License Fee,
2. Emergency Medical Services Tax, and
3. Emergency Communications System Access Tax
Staffreport
SUMMARY AND RECOMMENDATIONS
Staff recommends the City Council enact amendments to ordinances providing annual rate adjustments to Business License fees, the EMS tax, and the Emergency Communications System Access tax in accordance with the San Leandro Municipal Code.
BACKGROUND
Annual adjustments to the tax rates are based on the percentage increase in the region's Consumer Price Index (CPI). The City determines the annual change in CPI and applies this increase to Business License fees, the EMS tax, and the Emergency Communications System Access tax schedules as permitted by San Leandro Municipal Code Sections 2-2-500, 2-13-140, and 2-18-210. Under Section 1-1-345(d) of the Municipal Code, changes to the fee and tax rate schedules become effective immediately upon adoption. The new rate schedules will be implemented on July 1, 2023.
DISCUSSION
Business licenses are permits allowing an organization to conduct business in the City. Organizations may be a sole proprietor, a company, or other business entity with a product or service to sell. Depending on the business classification, business license taxes are a flat annual tax or a base tax and a per unit tax.
The Emergency Communications System Access tax requires subscribers to telephone services within the City to pay for improvements and operations of the 911 communication (call processing and call dispatch) system. The 911 communication system provides immediate access to emergency services. The access tax is imposed on a per line basis-made up of single access lines, trunk lines, and super trunk lines.
The Emergency Medical Services tax allows for providing paramedic emergency services. The paramedic engine company program ens...
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