Title
Treasurer-Tax Collector recommending the Board provide conceptual approval to amend Ordinance 5206 entitled "Treasurer-Tax Collector's Schedule of Fees" to update the fees for recovering the costs of providing services.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
On July 14, 2020, (Legistar file 20-0772), the Board approved Ordinance 5125, Treasurer-Tax Collector's Fee Schedule. The schedule of fees consisted of a department-wide fee study performed by Clear Source Financial Consulting. This study used employee rates and budget from Fiscal Year (FY) 2019-20. Since then, minor updates have been implemented and Ordinance 5206 now reflects the currently adopted schedule of fees. Staff will use the spreadsheets created by Clear Source utilizing current salaries and more up to date resource costs to update the fee schedule.
Board Policy A-3 - Ordinances - New or Amended, requires ordinance amendments to be presented to the Board of Supervisors for conceptual review and authorization to prepare the ordinance amendment.
Through County budget development for FY 2025-26, and Board direction for cost saving strategies, the Treasurer-Tax Collector Office has reviewed the fees that have not been updated since FY 2020-21. The proposed fee increases will increase revenue to support the Treasurer-Tax Collector Office.
Staff is preparing an updated fee schedule for the Department and anticipates returning the Board in late July 2025.
ALTERNATIVES
The Board could choose not to approve this item, resulting in a decrease of targeted cost recovery rates for the affected fees.
PRIOR BOARD ACTION
February 1, 2000, Item 20, Resolution 036-2000 Final Passage
July 8, 2003, Item 8, Resolution 179-2003 Final Passage
June 8, 2004, Item 64, Ref. No. 35124, Ordinance 4651 Final Passage
August 28, 2012, Item 23, File 12-1040, Ordinance 4980, Final Passage
September 23, 2014, Item 23, File 14-0747, Ordinance 5012 Final Passage
November 10, 2015, Item 13, File 15-1098, Ordinance 5027 Final Passage
June 28, 2016, Item 49, File 16-0478, Resolution 108-2016 Final Passage
July 14, 2020, Item 11, File 20-0772, Ordinance 5125 Final Passage
August 20, 2024, Item 14, File 24-1438, Ordinance 5206 Final Passage
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
Changes to the fee, which will be brought forward to the Board at a later date will allow the department to maintain cost recovery goals and will result in increased revenue to support the Treasurer-Tax Collector Office.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sean Coppola