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HomeMy WebLinkAboutResolution 2009-200 N.C.S. 12/21/2009Resolution No. 2009-200 N.C.S. of the City of Petaluma, California ESTABLISHING AN ADMINISTRATIVE FEE FOR CITY OF PETALUMA BUSINESS TAX CERTIFICATE APPLICATIONS AND ANNUAL RENEWALS WHEREAS, the City of Petaluma Municipal Code Section 6.01.020 prohibits all businesses within the City or those coming into the City to transact and carry on any business without first having procured a business tax certificate (business license) from the City; and, WHEREAS, the City Council of the City of Petaluma ("City") has previously established fees and charges for other City services, with the intent of recovering the City's estimated actual and reasonable costs to provide such services; and, WHEREAS, with respect to the fees to be established hereby, the City has analyzed said fees and charges, the costs of providing services, the beneficiaries of the services, and the revenues produced by those paying charges for such services; and, WHEREAS, the City wishes to comply with both the letter and the spirit of Article XIIIB of the California Constitution; and, WHEREAS, in adopting the fees for City services as set forth in this Resolution, the City Council of the City of Petaluma is exercising its powers under Article XI, Sections 5 and 7 of the California Constitution and other applicable law; and, WHEREAS, the City has a policy of recovering the full cost of providing voluntary services from those persons utilizing them so that general taxes are not diverted from general services to unfairly or inequitably subsidize such services; and, WHEREAS, the fees and charges adopted by this Resolution are consistent with the requirements of Article XIII D of the California Constitution pursuant to Apartment Association of Los Angeles County v. City of Los Angeles (2001) 24 Cal. 4th 830, in that such fees are not applicable to incidents of property ownership, but rather actual use of City services; and, Resolution No. 2009-200 N.C.S. Page 1 W>FIEREAS, in accordance with Government Code Section 50076, fees and charges that do not exceed the reasonable cost of providing the service or regulatory activity for which the fees are charged and which are not levied for general revenue purposes are not special taxes as defined in Article 3.5 of the Government Code; and, WI-~EREAS, the fees described in Exhibit "A" attached hereto are hereby determined to be reasonable because the amounts thereof do not exceed the estimated reasonable costs described in Exhibit "B" attached of providing the services for which the charges and fees are made. N®W T>FIEREF®RE, the City Council of the City of Petaluma resolves as follows: Section 1. Findings. The following findings are true and correct and adopted as the findings of the City Council: A. The purpose of the fees and charges set forth in Exhibit "A" of this Resolution is to recover up to the full, lawfully recoverable costs incurred by the City in providing various City services, and such fees and charges not levied for general revenue purposes. B. After consideration of the data and information set forth in Exhibit B and incorporated herein .regarding the cost of providing the services for which the business tax certificate (business license) administrative fee is hereby established, the agenda report and the background documents to the agenda report (together, "Record"), the City Council approves and adopts the cost analysis set forth in Exhibit B. C. Adoption of the fees set forth in Exhibit "A" is intended to recover costs ..necessary to maintain such services within existing service areas of the City and is not a "project" within the meaning of the California. Environmental Quality Act ("CEQA") pursuant to 14 California Code of Regulations ("CEQA Guidelines") section 15378(b)(4). the creation of government funding mechanisms or other government fiscal activities which do not involve any specific commitment to any specific project which may result in a potentially significant impact on the environment. D. The Record establishes that the costs listed in the cost analysis for those fees established hereby are reasonable estimates of the cost of providing such services. Resolution No. 2009-200 N.C.S. Page 2 Section 2. Fee Adoption and Repeal of Prior Inconsistent Fees and Charles. The fees set forth in Exhibit "A", of this Resolution, attached hereto and incorporated herein by reference, are hereby directed to be computed by and applied by the various City departments, and to be collected by the City Finance Department for special services listed herein when provided by the City or its designated contractors. Any previously adopted inconsistent fees or charges are hereby repealed to the extent of such inconsistency. Section 3. Use of Fee Revenue. The revenues raised by payment of the fees established by this Resolution shall be used to fund the estimated reasonable cost of providing the services for which the fees are charged, and the revenues from such fees and charges shall not be used for general revenue purposes. Section 4. Subsequent Analysis and Revision of the Fees. The fees set herein are adopted and implemented by the City Council in reliance on the Record .identified above. The City may continue to conduct further study and analysis to determine whether the fees and charges for City services should be revised. When additional information is available, the City Council may review the fees and charges to determine that the amounts do not exceed the estimated reasonable cost of providing the services for which the fees and charges are charged. Section 5. Annual Adjustment. The fees set forth in Exhibit "A" shall be adjusted by the City Manager on July 1st of every year by the percentage increase or decrease in the Consumer Price Index-All Items Index (San Francisco-Oakland-San Jose). Section 6. Effective Date. This Resolution and the fees adopted hereby shall become effective immediately. Lnder the power and authority conferred upon this Council by the Charter of'said City. REFERENCE: I hereby certify the foregoing Resolution. was introduced and adopted by the App v~d s to Council of the City of Netaluma at a Regular meeting on the 2151 day of December, rm• 2009, by the following vote: AYES: Vice Mayor Barrett, Glass, Babbitt, Renee, Mayor Torliatt NOES: Harris, Healy ABSENT: None ABSTAIN: None ATTEST: City Clerk City Resolution No. 2009-200 N.C.S. Page 3 EXI-IIBIT A FEES BUSINESS TAX CERTIFICATE (BUSINESS LICENSE) APPLICATION FEE - $25.00 BUSINESS TAX CERTIFICATE (BUSINESS LICENSE) RENEWAL FEE - $10.00 Resolution No. 2009-200 N.C.S. Page 4 EXIIIBIT B COST ANALYSIS Annual salary + benefits, Accounting Assistant II at Step 5 $73,193.00 Divided by 2080 hours per year, cost per hour: $35.19 Average time spent per application @ 40 minutes: $23.45 Average cost of materials and equipment per application: 1.55 Average total cost per application: $25.00 Resolution No. 2009-200 N.C.S. Page 5