Title
Ordinances Amending Business License Fees, EMS Tax, and Emergency Communications System Access Tax Providing Annual Tax Rate Adjustments in Accordance with the San Leandro Municipal Code for 2024-2025
Staffreport
CITY COUNCIL PRIORITY
* Fiscal Sustainability and Transparency
SUMMARY
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 are for information only.
RECOMMENDATION
Staff recommends the City Council Finance Committee review the City Council 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. Changes to the fee and tax rate schedules become effective immediately upon adoption. The new rate schedules will be implemented on July 1, 2024.
Analysis
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 fees are a flat annual fee or a base fee and a per unit fee.
The Emergency Communications System Access tax requires subscribers to telephone services within the City 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...
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