Title
Review of the Proposed FY 2027 Master Fee Schedule Update and Annual Rate Adjustments
Staffreport
COUNCIL PRIORITY
* Fiscal Sustainability and Transparency
SUMMARY AND RECOMMENDATIONS
Staff recommend the City Council Finance Committee review proposed FY 2027 Master Fee Schedule changes and move forward to City Council for adoption.
BACKGROUND
Master Fee Schedule
The Master Fee Schedule is a compilation of City Council approved fees for services provided to residents and businesses. The City strives to balance maximizing cost recovery with manageable fees to facilitate economic investment in San Leandro, ensure programs and services are accessible to the community as well to incentivize compliance with regulatory requirements.
It is best practice to review fees in depth every several years to ensure fees are aligned with current costs and business processes for service delivery. To this end, the City prepared a User Fee Study for cost-based user fees governed by Proposition 26, Article XIIIC?1(e) that was completed in 2024. The FY 2026 Adopted Master Fee Schedule incorporated these results.
A fee study for the Park Facilities Development Improvement Fee was adopted by City Council in July 2025 with resolution 2025-106 and was incorporated into the FY 2026 Adopted Master Fee Schedule.
Business License Fees, Emergency Medical Services Tax, and Emergency Communications System Access Tax
The San Leandro Municipal Code Sections provide for annual rate adjustments to the Business License tax, the Emergency Medical Services tax, and the Emergency Communications System Access tax.
Analysis
Master Fee Schedule
A fee schedule maximizing cost recovery opportunities through appropriate fee revenues is a critical component of the City's ongoing financial stability. Agencies are allowed to set fees at rates providing for recovery of reasonable costs incurred in providing the service or product, which is critical to minimizing use of general tax reven...
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