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File Number: 25-203 The San Leandro Municipal Code Sections provide for annual rate adjustments to the Business License tax, the Emergency Medical Services tax, and the Emergency Communications System Access tax. Analysis Master Fee Schedule A fee schedule maximizing cost recovery opportunities through appropriate fee revenues is a critical component of the City’s ongoing financial stability. Agencies are allowed to set fees at rates providing for recovery of reasonable costs incurred in providing the service or product, which is critical to minimizing use of general tax revenues for services that provide a benefit to specific user groups. All user fees and service charges are reviewed annually and adjusted based on criteria such as change in the Consumer Price Index (CPI), comparable fees in other cities, review of direct costs, etc. to stay aligned with the cost to provide the service. It is best practice to review fees in depth every several years to ensure that fees are set to reflect current costs and business processes. To this end, the focus of the City’s user fee study were cost-based user fees governed by Proposition 26, Article XIIIC§1(e). With NBS, the City reviewed processes to provide each service, including time to complete the service across all departments, direct costs, indirect costs, and support costs. Based on current fees, cost recovery is estimated at 53% of the total annual cost of providing services. The recommended FY 2025-2026 fees are anticipated to increase revenue by 13% to increase the rate of cost recovery. Business License Fees, Emergency Medical Services Tax, and Emergency Communications System Access Tax 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 of telephone services within the City to 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 of single access lines, trunk lines, and super trunk lines. The Emergency Medical Services Tax allows for providing paramedic emergency services. The paramedic engine company program ensures residents receive timely responses from paramedics to all medical emergencies. The tax is calculated based on a Benefit Unit. The number of benefit units charged to a property is determined by use of the property. Page 2 City of San Leandro Printed on 9/4/2025