File #: 21-259    Version: 1 Name: SR to amend SLMC Tax Schedule
Type: Staff Report Status: Filed
In control: City Council
Meeting Date: 5/3/2021 Final action: 5/3/2021
Enactment date: Enactment #:
Title: Staff Report for the City of San Leandro City Council to Approve Ordinances Amending the San Leandro Municipal Code for Proposed Adjustments to the Business License Tax, the Emergency Medical Services Taxes, and the Emergency Communication System Access (9-1-1) Tax for Fiscal Year 2021-22
Sponsors: Susan Hsieh Finance Director
Code sections: 2.13.140 - Revenue - EMS Tax, 2.18.210 - Revenue - Emergency Comm. System Access Tax, 2.2.500 - Revenue - Business License
Related files: 21-260, 21-261, 21-262
Title
Staff Report for the City of San Leandro City Council to Approve Ordinances Amending the San Leandro Municipal Code for Proposed Adjustments to the Business License Tax, the Emergency Medical Services Taxes, and the Emergency Communication System Access (9-1-1) Tax for Fiscal Year 2021-22

Staffreport
SUMMARY AND RECOMMENDATIONS

Staff recommends the City Council approve the proposed adjustments to the Business License tax, the Emergency Medical Services (EMS) tax, and the Emergency Communication System Access (9-1-1) tax in accordance with the San Leandro Municipal Code. Ordinance amendments for each of the three tax schedules are presented to the City Council for approval as part of the Fiscal Year 2021-22 budget approval process.

BACKGROUND

During the budget process, the City determines the annual change in the Consumer Price Index (CPI) and applies this increase to the business license tax schedule, the EMS tax schedule, and the 9-1-1 access tax schedule as authorized by San Leandro Municipal Code Sections 2-2-500, 2-13-140, and 2-18-210, respectively. If approved by the City Council, the proposed adjustments to the City's tax rate schedules for business license taxes, EMS taxes, and 9-1-1 access taxes would be effective July 1, 2021.

The change in the Consumer Price Index (CPI), distributed by the Bureau of Labor Statistics for the Consolidated Metropolitan Statistical Area (CMSA) covering San Francisco - Oakland - San Jose, is the annual average change for 2020 (January through December) and amounts to an increase of 1.84%. In accordance with the Municipal Code, the tax schedules for business licenses, EMS, and 9-1-1 access will be adjusted by 1.84%. The unit fee for retail, wholesale/distribution (large local seller), and manufacturing will increase to $44.70 (per each owner and each employee) for business licenses, the single access line tax rate for 9-1-1 will increase to $2.78, and a benefit unit tax under the EMS will increase to $19.70....

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