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<br />7 <br />The outcomes and recommendations of the study are intended to comply with applicable federal, state, <br />and local laws including providing confirmation that the proposed fees (“charges”) recommended as a <br />result of this study are not taxes as defined in Article 13C of the California Constitution and that the <br />proposed fees are no more than necessary to the cover the reasonable costs of the City’s activities and <br />services addressed in the fees. Additionally, this report is intended to show that the manner in which <br />the costs are allocated to a payor bear a fair and reasonable relationship to the payor’s burdens on, or <br />benefits received from the activities and services provided by the City. <br /> <br />19