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City of San Leandro City Council Meeting Date: May 15, 2023 Agenda Number: 7.b. Agenda Section: PUBLIC HEARINGS File Number: 23-219 File Type: Staff Report Amendments to Three Ordinances Amending Various San Leandro Municipal Code Sections Providing for Annual Tax Rate Adjustments for 2023-2024: 1.Business License Fee, 2.Emergency Medical Services Tax, and 3.Emergency Communications System Access Tax SUMMARY AND RECOMMENDATIONS Staff recommends the City Council enact amendments to 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. Under Section 1-1-345(d) of the Municipal Code, changes to the fee and tax rate schedules become effective immediately upon adoption. The new rate schedules will be implemented on July 1, 2023. DISCUSSION 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 taxes are a flat annual tax or a base tax and a per unit tax. The Emergency Communications System Access tax requires subscribers to 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 set benefit unit. The number of benefit units charged to a property is determined by the use of said property. To accommodate increasing costs of providing services, each tax is adjusted annually by the Page 1 City of San Leandro Printed on 5/10/2023