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CITY OF NEWPORT BEACH
FISCAL IMPACT MODEL
Prepared By
ULTRA -RESEARCH, INC.
Suite 203 C
1290 North Hancock Street
Anaheim, CA 92807
(7'14) 779-0161
3 March 1997
Volume 1
Methodology
Tz1BT E: 09F QO[aI`EN
rS
1.0
INTRODUCTION . . . . . . . . . . . .
. . . . . . . .
1-1
2.0
REVENUE SOURCES . . . . . . . . . .
. . . . . . . . .
2-1
2.1
Taxes
. . .
2-1
2.1.1 Pr�per ty Tax
2-1
2.1.2 Sales Tax
•Property
2-4
2.1.3 Taxes Other Than
. . . . . . . . .
2-6
2.1.3.1 Sales Tax . . . . .
2-6
2.1.3.2 Transient Occupancy Tax
.
2-8
2.1.3.3 Business Licenses . .
. : . . . . . . .
2-9
2.1.3.4 Franchises . . . . . .
. . . . . . . .
2-10
2.1.3.4.1 Electricity . . . .
. . . . . . . . .
2-10
2.1.3.4.2 Gas • . . . . . .
. . . . . . . . .
2-13
2.1.3.4.3 Cable TV . . . . . .
. . . . . . . . .
2-13
2.2
Intergovernmental Revenue
2-14
2.2.1 Motor Vehicle In -Lieu Fees
. . . .
2-14
2.3
Other Revenue . . .
. . . . .
2-15
2.3.1 Recycling Service Fees .
. . . . . . . . .
2-15
2.3.2 Fines and Penalties . . .
. . . . . . .
2-16
2.4
Development Fees . . . . . . .
. . . . . . . . .
2-17
2.4.1 Park Fees . . . . . . . .
. . . . . . . . .
2-17
2.4.2 Excise Tax . .
. . . . . . .
2-18
2.4.3 Fair Share Traffic Contribution
Fee . . . .
2-19
3.0
COST SOURCES . . . . . . . . . . . .
. . . . . . . . .
3-1
3.1
General Government . . . . . .
. . . . . . . . .
3-1
3.1.1 Administration . . . .
. . . . . . . . .
3-1
3.2
Public Safety . . .
. . . . . . . .
3-3
3.2.1 Police Protection . . .
. . . . . . . . .
3-3
3.2.2 Fire Protection . . . . .
. . . . . . . . .
3-10
3.2.3 Building . . . . . . . .
. . . . . . . . .
3-18
3.2.4 Planning . . . . . . . .
. . . . . . . . .
3-19
3.3
Public Works . . . . . . . .
. . . . . . . . .
3-21
3.3.1 Engineering . . . . . . .
. . . . . . . . .
3-21
3.4
General Services . . . . . .
. . . . . . . .
3-27
3.4.1 Refuse Collection . . . .
. . . . . . . . .
3-27
3.4.2 Park Maintenance . . . .
. . . . . . . . .
3-27
3.4.3 Street Maintenance . . .
. . . . . . . . .
3-28
3.5
Community Services . . . . . .
. . . . . . .
3-29
3.5.1 Library . . . . . . . .
. . . . . . . . .
3-29
3.5.2 Recreation . . . . . .
. . . .
3-29
3.5.3 Senior Services . . .
. . . .
3-30
4.0
SUMMARY . . . . . . . .
. . . . . . . . .
4-1
APPENDIX A - Retail Sales Analysis for the City of levport Beach
APPENDIX B - Determination of Net Operating Costs
APPENDIX C - General Services Cost Allocation Methodology
i
LIST 0' TABLES
Page
1.1 City Revenue Sources Impacted by Type
of Land Use . . . . . . . . . . . . . . . . . 1-3
1.2 City Public Service Costs Impacted by Type
of Land Use . . . . . . . . . . . . . . . . . 1-4
2.1.1-1 City of Newport Beach Allocation of the ,
One Percent Property Tax Revenue . . . . . . 2-4.
2.1.3.1-1 Distribution of Taxable Retail Expenditures
by Family Size . . . . . . . . . . . . . . . 2-7
2.1.3.4.1-1 Illustrative Examples of Annual Electricity
and Natural Gas Consumption for Selected Land
Uses in Orange County Beach Areas . . . . . . 2-11
2.4.3-1 Fair Share Fee Schedule . . . . . . . . . . . 2-20
3.1.1-1
City of Newport Beach Development Status
3-2
3.2.1-1
Police Department Cost Allocation to Reporting
District Areas for FY 92 through FY 95 . . .
3-6
3.2.2-1
Fire Department Cost Allocation to Response
Grid Areas for FY 92 through FY 95 . . . . .
3-13
3.3.1-1
Determination of Engineering Costs by
Type of Land Use for Fiscal Years 1991-1992
and 1992-1993 . . . . . . . . . . . . . . . .
3-23
3.3.1-2
Determination of Engineering Costs by
Type of Land Use for Fiscal Years 1993-1994
and 1994-1995 . . . . . . . . . . . . . . . .
3-25
4.1
City of Newport Beach Revenue Factors . . . .
4-2
4.2
City of Newport Beach Cost Factors . . . . .
4-4
LIST (DP FMG[J1MS
3.2.1-1
City of Newport Beach Police Department
Reporting Districts . . . . . . . . . . . . .
3-5
3.2.2-1
City of Newport Beach Fire Department
Response Grid Areas . . . . . . . . . . . . .
3-11
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1.0 INTRODUCTION
This volume of the City of Newport Beach Fiscal Impact Model
study report presents a detailed discussion of (1) the basic fiscal
impact methodology utilized and'(2) the approach used in the derivation
of the corresponding revenue and cost factors. A user's manual is
presented in Volume 2 and the basic computer program description and
documentation are presented in Volume 3.
The intended benefits to the City as the result of this model
development effort are:
• Information that can be used to project land use mix cost/revenue
impact.
• Assistance in determining the quantity of various revenue -
producing uses which are needed to offset net cost uses.
• Assistance in identifying costly land uses.
• A basis for structuring future data collection needs within the
City.
• Assistance in setting land use mix goals and objectives.
• A decision -making tool to aid in growth planning decisions.
• A means for determining the potential fiscal impact of large
development proposals or zone changes.
• Assistance in comparing various alternative land use and density
configurations.
• A basic method for forecasting future budget impacts.
• An analytical method of assessing the costs and revenues
associated with new development.
• Assistance in comparing various alternative commercial and
industrial development plans.
• A methodology for forecasting "city-wide" commercial and
industrial revenue.
1-1
The computerized fiscal impact model is designed to provide
predictions (or time -phased projections) of the impacts of development
activities on general fund revenues and expenditures only and no
consideration is given to potential impacts on the City's enterprise
funds such as those associated with water and sewer service. The time -
phased projections are made on an annual basis for each revenue and
cost source on either a cash flow basis or on the basis of today's
dollars (i.e., future dollars discounted to a present value). In this
regard, •Tables 1.1 and 1.2 present listings of the revenueso) and
public service costs(2) considered, respectively, and an indication as
to the types of land uses that generally impact them.
In order to predict these revenues and costs, it was
necessary to review past historical trends and then determine on what
basis they would be derived. The latter required the development of
appropriate revenue and cost factors utilizing a variety of data
sources including annual statements of expenditures and receipts,
audited financial statements, and miscellaneous data on land use
acreage, footage of streets and annual population estimates. Section
2.0 presents a detailed discussion of the derivation of these revenue
factors and Section 3.0 presents a detailed discussion of the
derivation of these cost factors. Finally, in Section 4.0 is presented
an overall summary of the basic fiscal impact methodology utilized in
the fiscal impact model.
ttlGasoline tax revenue, even though distributed on the basis of a number of criteria including population and miles
of maintained roads, is not considered since this is a non -general fund revenue.
(2)The Marine Department, consisting of the Marine Safety Division and the Tidelands Operations Division, is
impacted to an extent by existing City residents and to a greater extent by non-resident visitors. The Marine Safety
Division is responsible for lifeguard operations along 6.1 miles of ocean'beach and 25 miles of harbor shoreline.
The Tidelands Operations Division administers the State Tidelands granted to the City in trust in addition to two
ocean front parking lots, the Corona Del Mar Marine Life Refuge and the Balboa Yacht Basin Marina. Based on
the nature of the services provided, new development is not expected to have a significant impact on service costs.
Furthermore, a review of revenues generated by land uses in the beach and tidelands areas indicated that such
revenues are generally more than adequate to pay for the costs of services provided. Hence, new development
activities were assumed to have no measurable fiscal impacts on this City department and, consequently, even
though funded via the general fund, was not considered in the cost impact listing.
1-2
Table 1.1 City Revenue Sources Impacted
by Type of Land Use
Revenue Source(')
Residential
Commercial
Industr:
Taxes
X
X
X
Property Tax
X
Property Transfer Tax
X
X
Taxes Other Than Property
(2)
(3)
Sales Tax
X
(4)
Transient Occupancy Tax
Business Licenses
X
X
Franchises
Electricity X X X
Gas X X X
Cable TV X
Intergovernmental Revenue
Motor Vehicle In -Lieu Fees X .
Other Revenues (5)
Recycling Service Fees X
Fines and Penalties X
Development Fees
Park Fees X
Excise Tax X X X
Fair Share Contribution X X X
(')Reimbursement type revenues are not listed here as they are treated as
cost offsets.
(2)office commercial would generally not be expected to generate sales
tax revenue whereas retail commercial would
(3)Generally not a sales tax producer but depends upon whether or not
the "established point of sale"
(4)Hotel/motel uses only
(5)Only if the City provides trash collection services
1-3
Table 1.2 City Public service Costs Impacted
by Type of Land Use
Public Service Cost
Residential
Commercial
Industr:
General Government
Administration
X
X
X
Public Safety
Police Protection
X
X
X
Fire Protection
X
X
X
Building
X
X
X
Planning
X
X
X
j Public Works
Engineering X X X
General Services
Refuse Collection x
,Park Maintenance
Street Maintenance X X X
Community services
Library X
Recreation X
Senior Services c3>
i
(I)Only if the City provides trash collection services
(2)Only if a park is provided in conjunction with the residential
development
(;)Senior citizen residents (i.e., 65 years of age or older) only
1-4
I
2.0 REVENUE SOURCES
In this section a discussion of each of the major revenue
sources from development activities is presented along with the
derivation of the estimating equations for predicting future revenues.
2.1 Taxes
2.1.1 Property Tax
Property tax is imposed on real property (land and
permanently attached improvements such as buildings) and tangible
personal property (movable property) located within the state.
Property is assessed by the County Assessor, except for certain public
utility properties which are assessed by the State Board of
Equalization.
Secured property and unsecured property are distinguished for
taxing purposes. Secured property includes real property and that
personal property which is located upon the real property of the same
owner. In addition, personal property which is not located upon the
real property of the same owner is classified as secured if the
property is located in the same county and the taxpayer certifies that
the real property is sufficient to secure the payment of the tax.
Unsecured property is subject to the tax rate which applied to secured
property in the previous year.
As the result of Proposition 130 Article XIIIA of the State
Constitution limits the real property tax rate to 1% of the property's
value (see below), plus rates imposed to fund indebtedness approved by
the voters. No additional property tax rates may be imposed with or
without voter approval, unless a constitutional amendment is approved
by the voters of the state.
For property tax determination purposes, property value is
classified into three categories as follows:
(1) Locally assessed real property is appraised at the 1975-76 "full
cash value", called the base year value and is adjusted each
year after 1975 by the change in the Consumer Price Index (CPS),
2-1
not to exceed an increase of 2%. This property is reappraised to
current full value immediately upon either a change in ownership or new
construction as of the date of such transaction or completion of
construction (only the newly constructed portion of the property is
reappraised). Thereafter, it continues to be increased annually by the
change in the CPI not to exceed two percent. Property which declines
in value is assessed to reflect the lower value.
(2) Locally assessed Personal property is appraised at full cash
value each year: The rate applied to the roll is the same as
the secured roll property tax rate (1% plus indebtedness).
(3) State -assessed property is appraised at full cash value each
year; the rate imposed is the local rate of the jurisdiction in
which the property is located.
Cities, counties, school districts and special districts
share the revenues from the one percent property tax. The county
generally allocates revenues to these agencies based on their average
property tax revenue in the three years preceding 1978-79 and in each
year thereafter according to the proportion of property tax revenues
allocated to each agency in the previous year. An exception to this is
that any growth in tax revenues resulting from increased assessments is
allocated solely to the taxying jurisdiction serving the parcel with
the'increased assessment.
When territory is incorporated into a new city, the city
receives a share of the property tax revenues based on the costs of
services assumed from other governments and the proportion of these
costs which had been funded by the property tax, as determined by the
Local Agency Formation Commission (LAFCO). When territory is annexed
by a city, the city, the county and the special districts must
negotiate how the property tax revenues from the area will -be split.
2-2
In many counties, the cities and the county have agreed upon formulas
to determine the property tax split for jurisdictional changes. In
other counties, the split is negotiated on a case -by -case basis.
Article XIIIA of the California Constitution prohibits the
enactment of any new ad valorem property tax, transaction tax or sales
tax on the sale of real property.
Exempt from the property tax are: government -owned property;
non-profit educational, religious, charitable and cemetery properties;
the first $7,000 of full value of an owner -occupied home; business
inventories; household furnishings and personal effects; intangible
property; timber; and motor vehicles. Certain open space land is taxed
less heavily pursuant to the Williamson Act. The State reimburses
local agencies for certain revenues lost due to state mandated
exemptions, and Williamson Act tax reductions.
As indicated above, the General Fund property tax revenue is
limited (because of Proposition 13) to 1% of the assessor market value
(relative to 1975-1976) and is further limited to an annual increase of
no more than 2% except upon change of ownership, at which time the
property is reassessed. Of the current 1% of assessor market value
collected in the form of property tax revenue, the amount that the City
receives in the form of property tax revenue varies according to Tax
Rate Area within the City. (See Table 2.1.1-1 for the current
distribution.)
Unsecured property tax revenue is generally estimated as a
percent of the secured property tax revenue. Historical and current
estimates are as follows:
Unsecured Property Tax
Revenue as a Percent of
Fiscal Year Secured Property Tax Revenue
1991-1992 7.8
1992-1993 6.4
1993-1994 7.1
1994-1995 7:0
1995-1996
(1)Budget estimate
2-3
Table 2.1.1-1 City of Newport Beach Allocation of the
One Percent Property Tax Revenue
Tax City Property Tax
Rate Tax Allocation Rate
Area (in %) Area
City Property
Tax Allocation
(in %)
7001
17.15
7036
7002
17.88
7037
7003
17.20
7038
7004
17.17
7039
7005
15.63
7040
7006
17.08
7041
7007
17.16
7042
7008
17.03
7043
7009
17.08
7044
7010
16.15
7045
7011
16.09
7046
7012
17.92
7047
7013
15.75
7048
7014
17.01
7049
7015
5.86
7050
7016
16.08
7051
7017
17.08
7052
7018
16.03
7053
7019
17.37
7055
7020
16.54
7056
7021
11.08
7057
7022
17.00
7058
7023
17.02
7059
7024
16.99
7060
7025
16.95
7061
7026
16.14
7062
7027
16.51
7063
7028
17.17
7064
7029
16.08
7065
7030
16.83
7066
7031
17.06
7067
7032
17.12
7068
7033
17.19
7070
7034
17.08
7071
7035
17.20
7072
All
Areas 16.•84%
(Average)
17.08
16.54
16.51
17.34
15.74
17.16
17.09
17.20
17.16
17.18
17.69
17.12
17.12
16.08
16.62
16.99
17.12
17.47
17.54
16.98
16.94
16.69
17.20
17.30
17.40
17.11
16.83
17.23
16.97
16.65
17.01
16.94
17.15
17.41
16.99
Source: Municipal Resource Consultants (5/31/96)
Tax City Property
Rate Tax Allocation
Area (in %)
7073
17.01
7074
17.08
7075
17.67
7076
17.00
7077
17.69
7078
17.34
7079
17.16
7080
16.95
7081
17.61
7082
16.99
7083
16.94
7084
16.94
7085
16.86
7086
16.51
7087
16.93
7088
17.65
7089
17.26
7090
17.09
7091
17.03
7092
17.08
7093
17.24
7094
17.08
7095
17.17
7096
16.83
7097
17.18
7098
17.12
7099
16.94
7100
17.20
7101
16.94
7102
16.93
7103
14.85
7104
14.87
7901
17.15
7902
15.90
7903
17.29
2-4
This suggests that total property tax revenue could be estimated on the
basis of a multiplier1l) times the total secured property tax revenue.
Therefore, the derivation of property tax revenue is obtained from
(Average pr rt taxi Fiactiou of unsecured
/1Vuo�ber, X market x ItaCz'oa 1 X �Operty tax X property tax
of DuI per factor = . Ol rave by C yeived muI tip2ier
for residential projects, and from
Average inaction of
iNumber� X �mazket I X I�tattionrty � 8 p1O�ty � X �pzopeZtY tart
of acre value
ar�.ze factor = . 01 revenby City
� ived tip iez 1
for commercial and industrial projects.
2.1.2 Real Property Transfer Tax
The real property transfer tax is based on the value of the
sales transaction and is computed on the basis of $0.275 per $500 of
sales or, equivalently, $0.00055 per $1 of sales. The derivation of
real property transfer tax revenue is obtained from
(Samber� ( Average (Real property
1\ X market value X transfer tax
of Dins per DU rate = .00055
for residential projects, and from
lvcm�ber (,,,Avv.r.m
ge) fReal propertyx rket value X Iltra(of acres er acre sate = .00055
for commercial and industrial projects.
(11For 1995-1996, this would be estimated at 1.071.
2-5
2.1.3 Taxes Other Than Property
2.1.3.1 Sales Tax
Sales tax revenue is generally estimated on the basis of per
capita sales tax revenue for residential projects and on the basis of
sales per square foot for commercial (or industrial) projects.
The derivation of sales tax revenue from residential projects
is generally obtained from
Average Sales tax
(or % s) % p�epe1 DU, (per can i to
P
where the sales tax revenue per capita factor should be derived on a
project -specific basis. In this case, a candidate approach to be used
would be to estimate sales tax revenue on the basis of family income
and size. On this basis, one could use the sales tax tables generated
by the Internal Revenue Service to estimate the taxable retail
expenditures by family income and family size in California (see Table
2.1.3.1-1). The City of Newport Beach then receives approximately 1%
in the form of sales tax revenue.(l)
Because residents of the City make taxable retail
expenditures outside the City and, as a result, sales tax "leakage"
occurs, an adjustment should be made to the sales tax revenue per
capita factor used to account for this sales tax leakage. Appendix A
presents an analysis of historical trends for calendar years 1991
through 1994 indicating that the estimated total sales tax leakage has
declined from 10% in 1991 to 4% in 1994. Within specific retail stores
categories, the leakage varies; however, the only sales tax leakage
source in 1994 was that associated with Building Materials and Farm
Implements, which was estimated at 71%.
11)The current sales tax rate in Orange County is 7 3/4%.
Table 2.1.3.1-1 Distribution of Taxable Retail
Expenditures by Family Size
Family Income
1-2
3-4
5
6 & Over
$ 1 - $8,000
$2,083
$2,450
$2,583
.$2,733
8,001-10,000
2,450
2,883
3,050
3,217
10,001-12,000
2,783
3,300
3,467
3,650
12,001-14,000
3,100
3,667
3,867
4,050
14,001-16,000
3,400
4,033
4,250
4,433
16,001-18,000
3,700
4,383
4,600
4,800
18,001-20,000
3,967
4,700
4,950
5,150
20,001-22,000
4,233
5,017
5,283
5,500
22,001-24,000
4,500
5,333
5,600
5,817
24,001-26,000
4,750
5,633
5,917
6,133
26,001-28,000
4,983
5,917
6,217
6,433
28,001-30,000
5,217
6,200
6,517
6,733
30,001-32,000
5,450
6,483
6,800
7,033
32,001-34,000
5,683
6,750
7,083
7,317
34,001-36,000
5,900
7,017
7,350
7,583
36,001-38,000
6,117
7,267
7,617
7,850
38,001-40,000
6,333
7,517
7,883
8,117
40,001-100,000
(1)
(2)
(3)
(4)
100,001 and over
(5)
(6)
(7)
(8)
(1) 3800 + .0633 Income
(2) 4450 + .0767 Income
(3) 4683 + .0800 Income
(4) 4917 + .0800 Income
(5) 10,130
(6) 12,120
(7) 12,683
(8) 12,917
2-7
In the commercial (or industrial) project case, sales tax
revenue can generally be derived from
Number (Gross leasable .lnnual 1 ( ales tax zevenue�
X area (GI.�!) X (sales per X Il per $1 retail
kof acres] per acre sq. ft. GLA sales - . 01
If a developer is able to provide an estimate of the annual sales per
sq. ft. GLA, then this should be used; otherwise, Urban Land Institute
or other factors could be used.
It is also important to recognize that not all retail sales
are taxable. Exemptions would include: sales for resale; sales in
interstate commerce; food for home consumption; natural gas,
electricity and water delivered through mains, lines or pipes;
prescription medicines.
2.1.3.2 Transient Occupancy Tax
Transient occupancy tax (or transient lodging tax) is imposed
for the privilege of occupying a room or rooms in a hotel, inn, motel,
tourist home, or other lodging facility, unless such occupancy is for a
period of 30 days or more. In the City of Newport Beach, this tax is
derived on the basis of 996111 of the nightly room rental fee for
lodging facilities of these types. This revenue would thus be derived
on the basis of the following relationship:
1lrinual (.r
1"Yl Transient
( Number , X occupancy oam 11 �pe5 days► r 1
of zocm� rate X eutal X r Year/ X ttaxcrate - .09)
rate
for applicable lodging facilities.
MThe City actually collects a total of 10% of which 1% represents a
Visitor's service Fee which is allocated to the Conference and Visitors
Bureau and 9% represents the transient occupancy tax.
2-8
2.1.3.3 Business Licenses
Business license tax revenue in the City is derived on the
basis of the following schedule:
(1) The annual business tax rate to be paid by out -of -town -based
businesses is $155.
(2) The annual business tax rate to be paid by residentially -
based businesses is $98.
(3) The annual business tax rate to be paid by commercially -based
businesses is $103 plus $5 per employee, to a maximum of $500
annually, for businesses possessing a sales tax registration
with the California State Board of Equalization listing a
Newport Beach address.
(4) The annual business tax rate to be paid by commercially -based
businesses is $103 plus $10 per employee, to a maximum of
$1,000 annually, for businesses not possessing a sales tax
registration with the California State Board of Equalization
listing a Newport Beach address.
Utilizing the appropriate business tax rate, one would then
derive business license revenue from a general formula of the form
Number (b=usnesse]e
rof �verage business,
�of acer I X X license tax 11
Per acre per business
for commercial and industrial projects.
Certain businesses are, however, exempt by state law from the
imposition of a business license tax. These businesses would include
banks, insurance companies, their agents and other financial
institutions.
2-9
2.1.3.4 Franchises
2.1.3.4.1 Electricity
Franchise fees are levied by the City on private public
utilities (except telephone companies) for the privilege of using City
rights -of -way for transmission and distribution systems. The rates are
set in accordance with statuatory provisions. In particular, a
franchise fee is imposed on the Southern California Edison Company for
provision of electricity service in the City. This fee is determined
on the basis of 2% of the gross annual receipts of the Southern
California Edision Company arising from the use, operation or
possession of the franchise in the City. Annual receipts would be
determined on the basis of the current applicable rate schedule(l) for
residential and non-residential users applied to the electricity
consumption (in kilowatt-hours))a) of each user (normally on a per
dwelling unit basis for residential users and on a per business basis
by type of business for commercial and industrial users -- see Table
2.1.3.4.1-1 for illustrative examples.)
Therefore, the derivation of the Southern California Edison
Company franchise fee revenue is obtained from
Fraction of
Number (Arrage annual electricppiaaty
�of DU�6� X revenue per DU X in franch1se
fees = .02
for residential projects, and from
Fraction of
r (b=Usesseisrof( Average annual electricity�of acre I X l X 1 electricity X revenue pose per acre 1111 lrevenue per business In franab
for commercial and industrial projects.
«OSee the Southern California Edison Company for the current rate schedule.
UiTypical source of project specific consumption data would be the project Environmental
Impact Report.
2-10
Table 2.1.3.4.1-1 Illustrative Examples(1) of Annual
Electricity and Natural Gas Consumption
for Selected Land Uses in Orange County
Beach Areas
Electricity Natural Gas
Consumption consumption
Tyne of Land Use (kwhrs) (therms)
Residential
Single Family:
Up to 4.5 units/acre
6,924
1,044
4.6-7 units/acre
6,072
869
Multi -Family:
2 units
2,0
4 43
3 units
2,880
495
4 units
3,516
368
5-7 units
2,772
684
8-10 units
5,376
411
Greater than 10 units
4,728
121
Condominiums (up to 10 units/acre)
3,552
452
Mobile Home Park
4,608
607
Commercial
Antique Stores
5,808
625
Apparel Stores
10,296
N.A.
Auto Dealers (new)
48,504
331
Auto Dealers (used)
5,904
331
Auto Parts & Supplies
18,564
824
Auto Repair Stores
17,844
414
Beauty & Barber Shops
N.A.
1,223
Contractors & Construction Services
4,524
439
Dentists
9,600
1,022
Drug Stores
41,952
765
Fast Food Places
125,184
61975
Financial Services
78,204
681
Furniture & Appliarice Dealers
14,820
408
n)Not intended to necessarily be representative of specific types of land use in the City
of Newport Beach but to illustrate the "relative" differences in consumption by types
of land use.
2-11
Table 2.1.3.4.1-1
Type of Land Use
Illustrative
Electricity
for Selected
BeachAreas
Grocery Markets
Hardware Stores .
Hotels and Motels
Laundry/Cleaners
Liquor Stores
Medical Offices
Mini -Market
Professional Services
Real Estate Offices
Restaurants
Service Stations
Super Markets
variety Department Stores
Industrial
Manufacturing (large)
Manufacturing (small)
Examples CI) of Annual
and Natural Gas Consumption
Land Uses in Orange County
(Cont.)
Electricity Natural Gas
consumption Consumption
(kwhrs) (therms)
161,448
321
27,348
211
25,248
2,828
35,796
8,350
88,428
223
11,232
416
2231452
143
2,280
1.462
6,144
483
218,880
12,708
22,908
N.A.
1,732,728
10,908
56,016
506
705,102 714
116,200 782
Not intended to necessarily be representative of specific types of land use in, the City
of Newport Beach but to illustrate the "relative" differences in consumption by types
of land use.
2-12
2.1.3.4.2 Gas
As in the case of the Southern California Edison Company, a
franchise fee is imposed on the Southern California Gas Company for
provision of natural gas service in the City. This.fee is determined
on the basis of 2% of the gross annual receipts of the Southern
California Gas Company arising from the use, operation or possession of
the franchise in the City. Annual receipts would be determined on the
basis of the current applicable rate scheduled) for residential and
non-residential users applied to the natural gas consumption (in
therms))a) of each user (normally on a per dwelling unit basis for
residential users and on a per business basis by type of business for
commercial and industrial users -- see Table 2.1.3.4.1-1 for
illustrative examples.)
Therefore, the derivation of the Southern California Gas
Company franchise fee revenue is obtained from
Fraction of
( j (AVOZ= annual1 natural gas
iosl x nai X revenue paid
revenue per Doll in franchise
fees - .02
for residential projects, and from
( Average annual Fraction of
1Vumbez iWnber of natural natural gas
�of acres} % jbueinessess % % Mvenuep&d
pez acre s revenue frane
Per business ees = .02
for commercial and industrial projects.
2.1.3.4.3 Cable TV
A franchise fee is imposed on cable television companies
operating in the City (in this case, COMCAST Cablevision and Cox
«See the Southern California Gas Company for the current rate schedule.
«lTypical source of project specific consumption data would be the project
Environmental Impact Report.
2-13
Communications on the basis of 5% of their gross annual receipts.
Annual receipts would be determined on the basis of the current
applicable rate schedule for subscribersil) (assumed to be primarily
residential). In this case, the derivation of cable TV franchise fee
revenue is obtained from
Fraction of
m�mberj [Cable TV cable TV
�of DUsJ X monthly revenue X (12 months) X revenue paid
per DU in franchise
fees = .05
for residential projects.
2.2 Intergovernmental Revenue
2.2.1 Motor Vehicle In -Lieu Fees
A special license fee equivalent to 2% of the market value
of motor vehicles is imposed annually by the state in lieu of local
property taxes. Originally, motor vehicles were counted in the
assessment of property taxes, but, for ease of administration and
conformity, the state now collects these fees through the in -lieu tax.
According to Section 11005 of the Revenue and Taxation Code, motor
vehicle in -lieu fees are distributed 50 percent to cities in the
proportion that the population of each bears to the population of all
cities and 50 percent to counties in the proportion that the population
of each county bears to the population of all counties. For this
reason this revenue is estimated on a per capita basis. Recent
historical trends show the following:
motor Vehicle in Lieu
Revenue
Fiscal Year
Fee Revenue
+ Population
Per capita
1991-1992
1992-1993
$2,277,805
2,405,799
68,000
68,800
$33.50
34.97
1993-1994
1994-1995
2,297,765
2,437,503
69,400
68,900
33.11
35.38
(<)COMCAST monthly basic service rate is $10.60. Cox Communications monthly basic
service rate is $13.00. A "typical" monthly bill with either company would be on the
order of $50 depending on the level of service and number of premium channels requested.
2-14
The derivation of motor vehicle in -lieu fee revenue is
generally obtained from
1Vmrtber Average Motor vehicle
�OT D;FS) I& po DU) x er ,4 to
for residential projects only.
2.3 Other Revenue
2.3.1 Recycling Service Fees
A recycling service fee is imposed on all persons and/or
businesses receiving trash services from the city to offset the
additional costs and expenses incurred by the City in satisfying state
mandated recycling requirements. The current rateill is $2.03 per
month per household (or per business). Annual receipts would'then be
determined on the basis of applying the monthly rate schedule over a
12-month period thus implying that recycling service fee revenue is
obtained from
Recycling
`1Vumbez service fee 12
of DUJe, % moutttly revenue R Months,
per DU
for residential projects, and from
Recycling
Number (iVcunber of service fee I 12
of acres 8 I businesses % monthly X t�+cn)
l per acre rbtssinepsr
for commercial and industrial projects, as applicable.
The recycling service fee does not apply to persons or
businesses whose solid waste is collected by private haulers.
MEffective 10 June 1996
2-15
2.3.2 Fines and Penalties
Cities share with the county all fines collected upon
conviction of a misdemeanor or an infraction in any municipal or
justice court and bail monies forfeited following a misdemeanor or
infraction charge when such a fine or forfeiture results from a
misdemeanor or infraction committed within city boundaries.
Distribution of these revenues varies depending upon whether the fine
or forfeiture is derived from a Vehicle Code violation or some other
violation and upon the employing agency of the arresting officer. In
particular, Vehicle Code Section 42200 provides that fines and
forfeitures which a city receives as a result of arrests by city
officers for Vehicle Code violations must be deposited in a special
city "Traffic Safety Fund." This fund may be expended only for traffic
control devices and the maintenance thereof, the maintenance of
equipment and supplies for traffic law enforcement and traffic accident
prevention, the maintenance, improvement or construction of public
streets, bridges or culverts and the compensation of school crossing
guards who are not regular full time members of the police department.
Section 42200 expressly prohibits use of the traffic safety fund to pay
the compensation of traffic or other police officers.
Generally, revenue from fines, forfeitures, and penalties is
assumed to be derived from residential projects on a per capita basis.
Historical trends show the following:
Fraction of
Revenue
.allocated
Pines and
to City
Revenue
Piscal Year
Penalties
Residents(')
. Population
Per Capita
1991-1992
R
2358,305
0.142
68,000
$4.92
2992-2993
2:029,138
0.175
68,800
5.16
1993-1994
2190,082
0.228
69,400
7.20
1994-1995
2:788,488
0.230
68,900
9.31
(1}Based on citations issued to City residents.
2-16
The derivation of fines and penalties revenue is generally
obtained from
Aveza9e Fi'ne� and
(lwmber % number of (penalties revenue
of DU.) POOPje \ per capita
Per DU
for residential projects only.
2.4 Development Fees
2.4.1 Park Fees
As a condition of approval of a tentative Subdivision Map or
a Parcel Map, the subdivider is required to either dedicate land, pay a
fee in lieu thereof, or both, at the option of the City, for the
purpose of developing new, or rehabilitating existing, neighborhood and
community parks and recreational facilities, to serve the subdivision.
The dedication of land, or payment of fees, or both, shall
not exceed a proportionate amount necessary to provide three acres of
parks per 1,000 persons residing within the subdivision, unless the
amount of existing neighborhood and community park area, as shown on
the records, maps and reports of the City as of the date of the most
recent available Federal census, exceeds three acres per 1,000 persons
and, in that event, the City may require dedication in proportion to
the higher standard but, in no event, shall the dedication standard
exceed five acres per 1,000 persons.
Where a fee is required to be paid in lieu of land
dedication, such fee is computed by multiplying the acreage of land
which would otherwise have been required to be dedicated, times the
median fair market value per acre, calculated on the basis of the
highest and best use, of the land in all neighborhood public parks
within the City. If the subdivider provides park and recreational
improvements to the dedicated land, the value of the improvements,
together with any equipment located thereon, is considered as a credit
against the payment of fees, or dedication of land.
2-17
At the present time, on the basis of three acres per 1,000
persons, using the current city-wide average number of persons per
dwelling unit and the current median fair market value per park acre,
the implied park fee revenue is approximately $6,894 per dwelling unit.
The derivation of park development fee revenue is obtained
from
( Number Park fee►
of Du
la) X per DU 1
for residential projects only.
2.4.2 Excise Tax
An excise tax is imposed1l) upon the construction and
occupancy of each residential unit, commercial unit, industrial unit,
and mobilehome park unit in the City in the amount of $0.21 per square
foot of gross floor area for all classes of new construction, including
any area in a building designed for the parking of vehicles. All
proceeds from this tax, including penalties and interest, are paid into
a special capital outlays fund of the City and is to be used only for
the purpose of acquiring, building, improving, expanding and equipping
City fire stations, City libraries and City parks.
The derivation of excise tax revenue is obtained from
NUIR( Square feet
(ofDU�s) X I Df groan floor X {s$quaie foot
ll area per DU
for residential projects and from
number (OfS=OSs e feet $0.21per�of acer I X floor X Isquaze foot
area per acre
for commercial and industrial projects.
«lExemptions include: banks; "insurers"; nonprofit corporations exclusively for
religious, educational, hospital or charitable purposes; government buildings;
reconstruction of structures destroyed by fire, flood, earthquake or other disaster.
2-18
2.4.3 Fair Share Traffic Contribution Fee
In order to generate revenues sufficient to enable the City
to construct circulation system improvements that increase roadway
capacity within the City such that traffic generated by development and
redevelopment of land within the City will not result in unacceptable
levels of congestion in the circulation system, the City has
established a method of determining the extent to which the development
or redevelopment of land will generate traffic volumes and has
established a method for distribution of costs of circulation system
improvements necessary to accommodate the traffic volumes generated.
Such improvements would include paving, curb and gutter, sidewalks,
medians with landscaping, drainage facilities, traffic signals, street
lighting, noise walls, right of ways and improvements necessary to
mitigate significant environmental impacts. The current applicable
such fee schedule�ll is presented in Table 2.4.3-1. .
The derivation of fair share traffic contribution fee
revenue is obtained from
(slumber /Fair shaye�
of DUxB) X Ifee per DtTI
for residential projects; from
(Nlumber Fair share
of roo W) X kfee per roaw�
for hotels and motels; generally(2) from
NUmber (fZZarea
e8(Oquaz*
Fairshare(oacreal X X fpez per acre foot
for commercial and industrial projects.
("Effective 22 July 1995
("See Table 2.4.3-1 for exceptions
2-19
Table 2.4.3-1 Fair Share Fee Schedule
Land Use Category/Type Fee
Residential -
Coast Estate
$ 1,889
per
DU
Residential -
Estate/Rural
1,385
per
DU
Residential -
Low (SFD)
1,385
per
DU
Residential -
Low (SFA)
1,234
per
DU
Residential -
Medium (SFA)
1,083
per
DU
Apartment
818
per
DU
Park Newport
604
per
DU
Elderly Residential
504
per
DU
Mobile Home
755
per
DU
Motel
1,272
per
room
Hotel
1,322
per
room
Resort Hotel
755
per
room
Neighborhood Commercial
5,666
per
sq..ft.
District Commercial
5,666
per
sq.
ft.
Regional Commercial
2,770
per
sq.
ft.
General Commercial
5,036
per
sq.
ft.
Commercial Recreation
5,036
per
acre
Resort Commercial
4,407
per
sq.
ft.
Unclassified Commercial
50,364
per
sq.
ft.
Restaurant
8,423
per
sq.
ft.
Fast Food Restaurant
Auto Dealer
Yacht Club
Health Club
Tennis Club
17,879 per sq. ft.
18,887 per acre
6,296 per sq. ft.
5,036 per sq. ft.
5,578 per court
Marina
63
per
slip
Theater
189
per
seat
Newport Dunes
718
per
acre
General Office
1,637
per
sq. ft.
Medical Office
5,666
per
sq. ft.
Industrial
630
per
sq. ft.
R&D
1,196
per
sq. ft.
Pre-School/Day Care
8,436
per
sq. ft.
Elementary School
126
per
student
Junior/High School
176
per
student
2-20
Table 2.4.3-1 Fair Share Fee Schedule (Cont.)
Land Use Category/Type
Fee
Private School
$ 126
per
student
Government Office
1,637
per
sq.
ft.
Civic Center/Museum
4,029
per
sq.
ft.
Library
5,263
per
sq.
ft.
Post Office
10,929
per
sq.
ft.
OCTD FAcility
None
Fire Station
None
Hospital
1,435
per
bed
Nursing/Convalescent Home
340
per
patient
Church
970
per
sq.
ft.
Cemetary/Utility
Youth Center/Service
Park
Regional Park
Beach
Golf Course
Resort Golf Course
Auto Parking
Vacant Land
252 per acre
504 per sq. ft.
755 per acre
630 per acre
None
755 per acre
378 per acre
None
None
2-21
3.0 COST SOURCES
In this section a discussion of each of the major
cost1l) sources from development activities is presented along
with the derivation of the estimating equations for predicting
future costs.
3.1 General Government
3.1.1 Administration
Administration costs include all expenditures
associated with the following City departments/activities:
City Council (0100)
City Clerk (0200)
City Manager (0300)
Personnel (0400)
City Attorney (0500)
Finance - Administration and Accounting (0610)
Finance - Purchasing and Warehousing (0620)
Finance - Data Processing (0630)
Finance - Revenue Collection (0640)
--> Cultural and Arts (1300)
I,Non-Departmental (1400)
LtUtilities - Telecommunications (3220
For residential projects these costs are allocated
first on the basis of developed acres for residential land uses
and then on a per capita basis. Using Table 3.1.1-1, recent
historical trends show the following:
Fraction
of Aoxes
Administration
Developed
Coen Paz
Fiscal Year
Costa)
% Residential
+ Population
Capita
1991-1992
:51,411,517
0.745
68,000
$15.46
1992-1993
2,552,060
0.745
68,800
27.63
1993-1994
31,1870)
0.745
69,400
0.33
1994-1995
1,778,658
0.745
68,900
19.23
36
1000
a50
117SJ
�3,95�
2C
MOnly net annual operating expenditures are considered in the sense that
reimbursement revenues are included as cost offsets.
")Bee Table B.1 in Appendix B.
("Includes credit for 61,011,444 in sale of property.
3-1
Table 3.1.1-1 City of Newport Beach Development Status
Number of Dwelling Units
Population
Developed Acreage
Residential
Commercial
Industrial
TOTAL
Number of Dwelling Units
Population
Developed Acreage
Residential
Commercial
Industrial
Pr•-"r�1
111As
of
1
January
1992
(2)As
of
1
January
1993
131As
of
1
January
1994
(4)As
of
1
January
1995
Fiscal Year
1991-1992
35, 570(1)
68,000(11
3,310
944
189
4,443
Fiscal Year
1993-1994
35,69501
69,400)
3,310
944
189
4,443
Fiscal Year
1992-1993
35,657(21
68,800(21
3,310
944
189
4,443
Fiscal Year
1994-1995
35,728")
68,90011)
3,310
944
189
4,443
3-2
For commercial and industrial projects these costs are
allocated on the basis of developed acres for commercial' and
industrial land uses. Recent historical trends show the
following:
Fraction
of Acres
Number of
Developed
commercial
Administration
of
Cbnntercialf
Imlustria
cost Pei
Acre
Fiscal Year
coot
X Industriall +
Acres
3178
1,133
1991-1992
1992-1993
$1,421,517
2,552,060
0.255
0.255
1,133
574IS
1993-1994
31,187(2)
0.255.
0.255.
1,133
1,133
02
40 .32
1994-1995
1,778,658
This
discussion suggests that the
derivation
of
administration
cost be obtained from
NcmberAS"sr�2fj
Administration
(of DU�s) X numbeX cost per capita)
pie
for residential projects and from
H maber j X �Ac inistrationj
of acres/ coat per acre J
for commercial and industrial projects.
3.2 Public Safety
3.2.1 Police Protection
Police Department costs are influenced by the presence
of visitors or tourists in the City and, as a result,.the
approach utilized to allocate police protection costs to land
uses in the City needs to take this into consideration. In this
regard, the approach used was as follows:
111See Table B.1 in Appendix B
«)Includes credit for $1,011,444 in sale of property.
3-3
(1) Allocate Police Department fiscal year net operating cost
(see Table B.2 in Appendix B) to each reporting district
in the City (see Figure 3.2.1-1) according to the
percentage of calls for service during the fiscal year.
(2) Estimate()) the calls for service to each reporting
district attributed to the presence of "outsiders", i.e.,
visitors or tourists, and subtract the corresponding
percentage of allocated district cost to obtain an
estimate of the cost directly associated with the
existing land uses in the district.
(3) Prorate the allocated reporting district costs derived
via (2) according to percentage of developed land uses.
For example, if 70% of the developed area is residential,
20% is commercial and 10% is industrial, then the
allocated cost would be distributed on this basis.
(4) Further allocate the assigned residential costs on a per
capita basis and the assigned commercial and industrial
costs on a per building square foot basis.
Table 3.2.1-1 presents the results of this 4-step
allocation process for fiscal years FY92 through FY95. The
observed variation in per capita costs by reporting district (and
similarly the variation in per square foot costs for commercial
and industrial land uses) can be attributed to the specific
differences in land uses in the districts.
())For existing land uses, the annual calls for service was based on actuals for
the months of October through May plus estimates for the months of June through
September based on the average monthly demand for the other eight months in the
fiscal year. The difference between this computed annual demand and the actual
total demand to a reporting district was attributed to 'outsiders".
3-4
Figure 3.2.1-1 City of Newport Beach Police Department
Reporting Districts
3-5
Table 3.2.1-1 Police
Department Cost Allocation to
Reporting
District Areas
for FY92
Through
FY95
Residential
Commercial
Industrial
Reporting
Cost Allocation
Cost Allocation
Cost Allocation
District
Fiscal Year
(in $ per capita)
(in $ per sq.ft.)
(in $ per sq.ft.)
11
1991-1992
243.96
_____
- _____
1992-1993
221.67
1993-1994
215.88
-----
-----
1994-1995
189.70
-----
-----
12
1991-1992
398.06
0.631
-----
1992-1993
432.52
0.684
-----
1993-1994
368.81
0.585
-----
1994-1995
309.37 '
0.491
-----
13
1991-1992
311.82
1.090
-----
1992-1993
342.62
1.608
-----
1993-1994
307.88
1.445
-----
1994-1995
304.36 ''
1.429
-----
14
1991-1992
147.21
-----
-----
1992-1993
118.89
-----
-----
1993-1994
137.29
-----
-----
1994-1995
125.65
-----
-----
3 j 15
1991-1992
230.75
1.429
1992-1993
227.52
1.444
-----
1993-1994
205.04 /
1.306
-----
1994-1995
192.60
1.235
-----
16
1991-1992
335.72
1.865
-----
1992-1993
369.77
2.057
-----
1993-1994
332.43
'1.855
-----
1994-1995
295.45 /
1.650
-----
17
1991-1992
292.11
0.400
-----
1992-1993
272.92 .
0.375
-----
1993-1994
263.55 /
0.362
-----
1994-1995
258.91
0.357
-----
21
1991-1992
208.49
-----
-----
1992-1993
182.93
-----
-----
1993-1994
186.54
-----
-----
1994-1995
133.15 /
-----
-----
23
1991-1992
165.43
-----
-----
1992-1993
136.14
-----
-----
1993-1994
144.72
-----
------
1994-1995
137.72
-----
-----
3-6
Reporting
District Fiscal Year
24 1991-1992
1992-1993
1993-1994
1994-1995
25 1991-1992
1992-1993
1993-1994
1994-1995
26 1991-1992
1992-1993
1993-1994
1994-1995
27 1991-1992
1992-1993
1993-1994
1994-1995
28 1991-1992
1992-1993
1993-1994
1994-1995
n�n
1991-1992
1992-1993
1993-1994
1994-1995
31 1991-1992
1992-1993
1993-1994
1994-1995
32 1991-1992
1992-1993
1993-1994
1994-1995
33 1991-1992
1992-1993
1993-1994
1994-1995
Table 3.2.1-1 Police Department Cost Allocation to
Reporting District Areas for FY92
Through FY95 (Cont.)
Residential Commercial Industrial
Cost Allocation Cost Allocation Cost Allocation
(in $ per capita) (in $ per sq.ft.) (in $ per sq.ft.)
163.12 1.238 0.271
176.98 1.343 0.294
187.64 1.447 0.317
188.76 1.456 0.319
210.84 0.378 -----
229.49 0.412 -----
218.32 0.391 -----
245.00 0.440 -----
135.71 0.120 -----
137.13 0.121 -----
156.53 0.140 -----
130.87 0.117 -----
203.97 0.207 -----
213.89 0.217 -----
218.80 0.222 -----
223.47 0.227 -----
255.95 0.247 -----
239.38 0.231 -----
260.47 0.251 -----
253.22 0.244 -----
123.20 ----- -----
121.32 ----- ---7-
124.63 ----- -----
120.51 ----- -----
210.41 ----- -----
202.99 ----- -----
196.81 ----- -----
183.76 ----- -----
201.71 0.103 -----
257.84 0.132 -----
238.77 0.122 -----
254.21 0.129 -----
284.68 0.152 -----
242.96 0.069 -----
254.33 0.073 -----
210.49 0.060 -----
3-7
I9S
gs'/, 7/�
Table 3.2.1-1 Police Department Cost Allocation to
Reporting District Areas for FY92
Through FY95 (Cont.)
Residential Commercial Industrial
Reporting Cost Allocation Cost Allocation Cost Allocation
District Fiscal Year (in $ per capita) (in per sq.ft.) (in $ per sq.ft.)
1991-1992 ----- 0.101 0.139
1992-1993 ----- 0.095 0.130
1993-1994 ----- 0.115 0.158
1994-1995 ----- 0.109 0.150
35 A&B 1991-1992 169.38 0.526 -----
1992-1993 147.46 0.458 -----
1993-1994 143.96 0.447 -----
1994-1995 153.80 0.477 -----
36 1991-1992 113.16 0.088 0.130
1992-1993 96.34 0.075 0.111
1993-1994 116.23 0.090 0.134
1994-1995 114.40 0.089 0.132
37 1991-1992 98.57 0.174 -----
1992-1993 90.66 0.160 -----
1993-1994 101.39 0.179 -----
1994-1995 85.85 0.151 -----
38 1991-1992 63.33 0.760
f6�, 1993-1994 61.39 0.738 -----
1994-1991516t 57.24 0.689 -----
39 1991-1992 I13i33� 90.86 0.127-----
1992-1993 91.97 0.127 3q� -----
�Q/ 1993-1994 94.07 0.130 ( qo -----
1994-1995 99.82 0.1384 (^, � �2')� ----
41 1991-1992 181.08 0.111 P°kHell -----
1992-1993 217.51 0.134 gw -----
1993-1994 194.79 0.120 ,'h wr4! -----
1994-1995 159.64 '� 0.098 ' M II I -
42 1991-1992 154.65 0.258.d� 1 -----
1992-1993 150.81 0.251 -----
1993-1994 158.12 0.263 -----
1994-1995 149.51'-" 0.249 -----
43 1991-1992
244.81
0.320 -----
1992-1993
221.94
0.296 -----
1993-1994
255.39
0.341 -----
1994-1995
208.54
0.278 -----
3
3-8
41 �y
Reporting
District
Fiscal Year
44
1991-1992
1992-1993
1993-1994
1994-1995
45
1991-1992
1992-1993
1993-1994
1994-1995
46
1991-1992
1992-1993
1993-1994
1994-1995
47
1991-1992
1992-1993
1993-1994
1994-1995
48
1991-1992
1992-1993
1993-1994
1994-1995
49
1991-1992
1992-1993
1993-1994
1994-1995
51
1991-1992
1992-1993
1993-1994
1994-1995
52 A&B
1991-1992
1-992-1993
1993-1994
1994-1995
53
1991-1992
1992-1993
1993-1994
1994-1995
Table 3.2.1-1 Police Department Cost Allocation to
Reporting District Areas for FY92
Through FY95 (Cont.)
Residential Commercial Industrial
Cost Allocation Cost Allocation Cost Allocation
(in $ per capita) (in $ per sq.ft.) (in $ per sq.ft.)
237.95 0.258 -----
232.66 0.251 -----
255.73 0.278 -----
235.46 0.256 -----
255.62 0.222 -----
238.15 0.210 -----
240.20 0.212 -----
224.31--' 0.199 -----
185.63 ----- -----
196.41 ----- -----
204.05 ----- -----
191.31 ----- -----
165.20 ----- -----
127.08 ----- -----
150.96 ----- -----
145.56 -� ----- -----
110.40 ----- -----
90.27 ----- -----
95.32 ----- -----
94.43 ----- -----
73.78 ----- -----
64.30 ! ----- -----
73.36 1111 ----- -----
71.04 �, ----- -----
89.79
88.86 ! ----- -----
112.15 ----- -----
95.77 ----- -----
95.06 0.129 -----
75.31 0.102 -----
81.04 0.110 -----
74.22 0.099 -----
89.71 0.143 -----
73.36 0.117
96.81 / 0.155 -----
85.47 0.137 -----
z(GHq
3-9 f
This discussion suggests that the derivation of police protection
cost be obtained from
(Average number orA
{hvmbe S) X 1 o of people e } X � ost pei spits
of DU s l
for residential projects and from
Number (8=fe0fet) policeprotection 1
lof acres} X a cost per square foot]
per acre
for commercial and industrial projects.
3.2.2 Fire Protection
As in the case of Police Department costs, Fire Department costs
are also strongly influenced by the demand due to the presence of
visitors or tourists in the City, consequently the approach utilized to
allocate fire protection costs to land uses in the City was as follows:
(1) Allocate Fire Department fiscal year net operating cost (see
Table B.3 in Appendix B) to each response grid area in the City
(see Figure 3.2.2-1) according to the percentage demand for
units (paramedics, fire trucks, Haz Mat vehicles, etc.) during
the fiscal year.
l2) Estimated) the demand to each response grid area attributed to
the presence of "outsiders", i.e., visitors or tourists, and
subtract the corresponding percentage of allocated area cost to
obtain an estimate of the cost directly associated with the
existing land uses in the area.
II)For existing land uses, the annual demand for fire department units was based
on actuals for the months of October through May plus estimates for the months
of June through September based on the average monthly demand for the other eight
months in the fiscal year. The difference between this computed annual demand
and the actual total demand to a grid area was attributed to 'outsiders".
3-10
(3) Prorate the allocated response grid area costs derived via (2)
according to percentage of developed land uses. For example,
if 70% of the developed area is residential, 20% is commercial
and 10% is industrial, then the allocated cost would be
distributed on this basis.
(4) Further allocate the assigned residential costs on a per capita
basis and the assigned commercial and industrial costs on a per
building square foot basis.
Table 3.2.2-1 presents the results of this 4-step allocation
process for the recently completed fiscal years FY92 through FY95.
The observed variation in per capita costs by response grid area (and
similarly the variation in per square foot costs for commercial and
industrial land uses) can be attributed to the specific differences in
land uses in the areas.
This discussion suggests that the derivation of fire protection
cost be obtained from
r� (Average number
�osl X 1 of people x {cost per capita
l per Dv zAl
for residential projects and from
Jnumber Xuuber of Fire protection
of acres/ �aquarper sere e feet %cost per sq. ft.I
for commercial and industrial projects.
3-12
Table 3.2.2-1 Fire Department Cost Allocation
to Response Grid Areas for FY92
Through FY95
Residential
Response
Cost Allocation
Grid Area
Fiscal Year
(in $ per capita)
11
1991-1992
96.43
1992-1993
91.23
1993-1994
75.71
1994-1995
91.19
12
1991-1992
181.54
1992-1993
166.15
1993-1994
109.60
1994-1995
148.02
13
1991-1992
120.37
1992-1993
131.21
1993-1994
116.80
1994-1995
93.33
14
1991-1992
56.20
1992-1993
64.02
1993-1994
95.45
1994-1995
63.05
15
1991-1992
92.36
1992-1993
86.98
1993-1994
73.62
1994-1995
93.36 1-'
16
1991-1992
83.59
1992-1993
86.41
1993-1994
86.44
1994-1995
82.41 -�
17
1991-1992
84.32
1992-1993
89.54
1993-1994
88.78
-1994-1995
62.38
21
1991-1992
14.57
1992-1993
2.10
1993-1994
8.43
1994-1995
88.88 -
23
1991-1992
65.86
1992-1993
98.65
1993-1994
113.89
1994-1995
66.32
24
1991-1992
175.92
1992-1993
208.57
1993-1994
213.31
1994-1995
238.87 �-
Commercial Industrial
Cost Allocation Cost Allocation
(in $ per sq.ft.) (in $ per sq.ft.)
0.293 -----
0.267 -----
0.177 -----
0.239 -----
0.421 • -----
0.616 -----
0.548 -----
0.438 -----
0.572 -----
0.552 -----
0.469 -----
0.596 -----
0.460 -----
0.476 -----
0.478 -----
0.457 -----
0.034 -----
0.136 -----
0.134 -----
0.094 -----
1.334
0.292
1.581
0.347
1.644
0.360
1.871
0.409
3-13
�o
Response
Grid Area Fiscal Year
Table 3.2.2-1 Fire Department Cost Allocation
to Response Grid Areas for FY92
Through FY95 (Cont.)
Residential
Cost Allocation
(in $ per capita)
Commercial
Cost Allocation
(in $ per sq.ft.)
Industrial
Cost Allocation
(in $ per sq.ft.)
25
1991-1992
121.53
0.272 -----
1992-1993
151.54
0.339 -----
1993-1994
132.98
0.296 -----
1994-1995
121.42'�
0.269 -----
26A
1991-1992
62.65
0.018 -----
1992-1993
73.18
0.021 -----
1993-1994
81.31
0.023 -----
1994-1995
84.13 ---
0.024 -----
26B
1991-1992
149.29
0.070 ------
1992-1993
129.62
0.060 -----
1993-1994
164.20
0.077 -----
1994-1995
131.971-�
0.062 -----
27
1991-1992
101.21
0.122 -----
1992-1993
95.04
0.115 -----
1993-1994
66.46
0.080 -----
1994-1995
99.33 1---�
0.120 -----
28
1991-1992
158.70
0.206 -----
1992-1993
217.56
0.282 -----
1993-1994
189.52
0.245 -----
1994-1995
154.64--'
0.200 -----
29A
1991-1992
59.96
----- -----
1992-1993
44.68
----- -----
1993-1994
58.47
----- -----
1994-1995
45.38
----- -----
29B
1991-1992
82.36
----- -----
1992-1993
73.87
----- -----
1993-1994
59.08
----- -----
1994-1995
67.28 /
----- -----
31A
1991-1992
115.47
----- -----
1992-1993
156.68
----- -----
1993-1994
154.84
----- -----
1994-1995
100.32
----- -----
31B
1991-1992
79.89
----- -----
1992-1993
96.26
----- -----
1993-1994
106.04
----- -----
1994-1995
89.77
----- -----
32A
1991-1992
90.52
0.040 -----
1992-1993
95.90
0.042 -----
1993-1994
137.49
0.060 -----
1994-1995
150.27 -
0.066 -----
3-14
P
Response
Grid Area
32B
041.11
001
34B
35A
35B
36A
0.
37
Table 3.2.2-1 Fire Department Cost Allocation
to Response Grid Areas for FY92
Through FY95 (Cont.)
Residential
Cost Allocation
.Fiscal Year (in $ per capita)
Commercial
Cost Allocation
(in $ per sq.ft.)
Industrial
Cost Allocation
(in $ per sq.ft.)
1991-1992
120.40
-----
-----
1992-1993
88.08
-----
-----
1993-1994
124.97
-----
-----
1994-1995
117.07
-----
-----
1991-1992
-----
0.000
-----
1992-1993
-----
0.000
-----
1993-1994
-----
0.000
-----
1994-1995
-----
0.000
-----
1991-1992
272.98
0.089
-----
1992-1993
136.62
0.024
-----
1993-1994
141.53
0.025
0.032
-----
-----
1994-1995
186.45 ,-'
1991-1992
-----
0.070
0.097
1992-1993
-----
0.052
0.073
1993-1994
-----
0.071
0.100
1994-1995
-----
0.068
0.095
1991-1992
63.14
0.107
-----
1992-1993
51.71
0.088
-----
1993-1994
71.35
0.121
-----
1994-1995
57.29 "
0.097
-----
1991-1992
92.93
0.294
-----
1992-1993
80.37
0.254
-----
1993-1994
104.66�
0.331
-----
1994-1995
103.44
0.327
-----
1S91-1992
168.35
-----
-----
1992-1993
178.51
-----
-----
1993-1994
156.27
-----
-----
1994-1995
146.39
-----
-----
1991-1992
50.71
-----
-----
1992-1993
54.74
-----
-----
1993-1994
60.48
-----
-----
1994-1995
56.49
-----
-----
1991-1992
80.37
-----
0.078
1992-1993
34.37
-----
0.033
1993-1994
68.09
-----
0.066
1994-1995
40.51
-----
0.039
1991-1992
93.86
0.166
- -----
1992-1993
72.88
0.129
-----
1993-1994
92.55
0.163
-----
1994-1995
66.66 J�
0.118
-----
3-15
Response
Grid Area
38A
38B O
301,
41
42
43
44
45
46
47
Fiscal Year
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
Table 3.2.2-1 Fire Department Cost Allocation
to Response Grid Areas for FY92
Through FY95 (Cont.)
Residential.
Cost Allocation
(in $ per capita)
72.54
77.55
77.68
56.921--�
37.34
41.15
55.88
39.26 /^-
191.13
104.63
107.29 /
164.81
166.11
179.31
153.47
165.54
75.89
101.58
93.10
100.64
108.54
113.92
128.32
90.02
112.71
118.67
118.79�
113.95
120.06
100.99
124.85
99.84
113.31
124.42
150.98
88.93
95.12
112.34
105.89
92.79 -�
Commercial
Cost Allocation
(in $ per sq.ft.)
0.745
0.799
0.802
0.589
0.145
0.078
0.080
0.123
0.102
0.110
0.094
0.101
0.126
0.169
0.155
0.168
0.598
0.634
0.714
0.501
0.199
0.209
0.211
0.204
0.100
0.086
0.106
0.084
Industrial
Cost Allocation
(in $ per sq.ft.)
J,�
Response
Grid Area Fiscal Year
Ci3
49
51
52A
52B
6`1c7
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
i993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
1991-1992
1992-1993
1993-1994
1994-1995
Table 3.2.2-1 Fire Department Cost Allocation
to Response Grid Areas for FY92
Through FY95 (Cont.)
Residential
Cost Allocation
(in $ per capita)
50.84
65.43
94.02
74.80
59.70
33.27
48.73
49.03
58.98
45.82
46.93
58.17
56.29
90.87
35.24
65.89
45.94
52.14
31.21 /
30.54
45.82
57.26
57.90
42.99
Commercial
Cost Allocation
(in $ per sq.ft.)
� 1 59
0.091
0.070
0.072
0.088
0.128
0.160
0.162
0.120
Industrial
Cost Allocation
(in $ per sq.ft.)
3-17
3.2.3 Building
Building Department costs include all expenditures associated
with regulating and controlling the design, construction, quality of
materials, use and occupancy, location and maintenance of all
buildings, structures and related equipment within the City. These
activities are accomplished through the enforcement of the various
applicable codes and regulations through such steps as: (1) processing
permit applications and plans; (2) plan check and review; (3) observing
that construction and installation comply with codes and approved
plans; (4),keeping records, issuing final approval and certifying
building occupancy. In general, the Building Department operates in a
"self-supporting" manner in the sense that fees are charged for
services provided.
It is not expected that new development in the City will have
a cost impact on the Building Department since current fee schedules
are designed to recover 100% of the costs of all services provided;
however, should this not be the case, a cost impact methodology is
developed as follows.
For residential projects building costs are allocated first
on the basis of developed acres for residential land uses and then on a
per dwelling unit basis. Using Table 3.1.1-1, recent historical trends
show the following:
Fraction
of Acres
Member of
cost Per
Developed
Drelling
Dwelling
Pieoal Year
CbsVldiag
tit) Y
Residential
, On,
Onit
1991-1992
301:367
0.745
35,570
1992-1993
384,103
0.745
35,657
8.03
.57
433)
1994-1995
(15542)
0.745
35,728
(0695
11)3ee Table B.4 in Appendix B
3-18
For commercial and industrial projects these costs are
allocated on the basis of developed acres for commercial and industrial
land uses. Recent historical trends show the following:
Fraction
of Acres
Number of
Developed
Commercial/
Butldin9
Commercial/
Industrial
Cost Per
F1sca2 reaz
Cos t�'� X
Eadustrisl +
Acres
Acre
1991-1992
$301,367
0.255
1,133
67.83
1992-1993
384,103
0.255
1,133
86.45
1993-1994
218,830
0.255
1,133
49.25
1994-1995
(15,842)
0.255
1,133
(3.57)
This discussion suggests that the derivation of building cost
be obtained from
(Number ( Building
of DU�s cost per DDl
for residential projects and from
i Number % ( Building
of acres ,cost per acre
for commercial and industrial projects.
3.2.4. Planning
Planning Department costs include all expenditures associated
with the Current Planning, Advance Planning and Zoning Code Enforcement
functions. Reimbursement revenues associated with miscellaneous
licenses, permits and fees, zoning and subdivision fees, and
environmental fees have been deducted from the total department costs
in order to obtain the net annual cost of the Planning Department. In
addition, based on a recently completed Planning Department staff
survey, it was determined
MSee Table B.4 in Appendix B
3-19
that the approximate amount of time spent relative to land uses in the
City was as follows:
Residential 54%
Commercial/Industrial 46%
For residential projects planning costs are allocated first
on the basis of the above indicated percentage of time spent.and then
on a per dwelling unit basis. Using Table 3.1.1-1, recent historical
trends show the following:
Fraction of
Time spent
Relative' to
Number of
Cost Per
Planning
Residential
Dwelling
Dwelling
Fiscal Year
cost t'�
R Uses
+ GS�its
Unit
1991-1992
$1,282,800
0.54
3S,S70
,+1
1992-1993
1,283,947
0.54
35,657
19.44
1993-1994
1,180,692
0.54
35,695
17.86
1994-1995
1,033,963
0.54
3,5,728
15.63
3 �0
L/?
For commercial and industrial projects these costs are
allocated on the basis of the above indicated percentage of time spent
and then on a per -acre basis. Using Table 3.1.1-1, recent historical
trends show the following:
Fraction of
Time spent
Relative to
Number of
Commercial/
Commercial/
Planning
Industrial
Industrial
cost
Fiscal Year
Costtl) $
Uses +
Acres
Per Acre
1991-1992
11282*800
0.46 7
1,133
$520.82
1992-1993
11283,947
0.46
1,133
521.28
1993-1994
1,180,692
0..46
1,133
479.36
1994-1995
li033,963
0.46
1,133
419.79
(lSee Table B.5 in Appendix_B
3-20
This discussion suggests that the derivation of planning cost
be obtained from
(ATaboer Planning
Of Dins) cost per L"
for residential projects and from
Number ) ( Plnn aing ) of acres cost per acre
for commercial and industrial projects.
3.3 Public Works
3.3.1 Engineering
Engineering costs include all expenditures associated with
both the Administration and Engineering Division of the Public Works
Department and the Traffic and Parking Division of the Public Works
Department. Reimbursement revenues associated with engineering service
fees, curb cut fees, electrical reimbursement and ocean front
encroachment fees are deducted from these expenditures to determine the
net operating cost. (See Table B.6 in Appendix B.)
The Administration and Engineering Division activities
include: preparation and administration of the Capital Improvement
Project Program; participation in the development and implementation of
the county -wide federal mandated National Pollutant Discharge
Elimination System; review of building plans; encroachment permit
administration and management of ocean front encroachments; provision
of survey services and engineering services to other City departments;
provision of development engineering services such as checking and
processing tentative and final maps, improvement plan checking and
inspection of construction projects.
3-21
The Traffic and Parking Division activities include traffic
engineering, planning and operations studies, parking studies,
installation and maintenance of traffic controls, and design and
operation of traffic signals. In addition, new subdivision street
systems, highways, freeways and revisions to the City's Master Plan of
Streets and Highways are reviewed.
To support the development of the engineering cost allocation
methodology, surveys were conducted by the Public Works Department to
determine the approximate amount of time spent relative to land uses in
the City. These results were as follows:
Percent Time Distribution
Residential FY92/FY93 FY94/FY95
With private streets 1 1
With public streets 19 20
Commercial and Industrial 18 19
Non -Land Use« 62 60
100 100
Because the "Non -Land Use" activities, as indicated, benefit the City
as' a whole, the costs associated with these types of activities are
allocated uniformly on the basis of developed acres in the City.
Tables 3.3.1-1 and 3.3.1-2 present the resulting overall approach to
the allocation of engineering costs to land uses for fiscal years FY92
through FY95.
Referring to Tables 3.3.1-1 and 3.3.1-2, this discussion
suggests that the derivation of engineering cost be obtained from
(Number RayineerinMg1
of DUMB % %cost pez DUI
for residential projects and from
(Number % Snyineeziny
of acres) cost per acre
for commercial and'industrial projects.
("Defined to include activities that cannot be associated with a specific type
of land use in the City but benefit the City as a whole.
3-22
Table 3.3.1-1 Determination of Engineering Costs
by Type of Land Use for Fiscal Years
1991-1992 and 1992-1993
Land Use
Residential vith
private streets
(a) Cost allocation on the ($2,627,000) (0.01)
basis of time spent - $26,270 '
Cost per DU
(b) Allocation of non -
land use costs
Cost per DU
TOTAL COST PER DU
2$ 6,270 $3.19
8,239")
(82,601,877) (0.01)
- $26,019
2$6,019 - $3.16
8,239")
($2,627,000) (0.62) (0.745))t) ($2,601,877) (0.62) (0.745)(�)
- $1,213,411 - $1,201,807
$1,213,411 - $34.11
35,570")
$3.19 + 034.11
- $37.30
Residential vith
vublic streets
(a) Cost allocation on the •($2,627,000) (0.19)
basis of tine spent - $499,130
Cost per DU
(b) Allocation of non -
land use costs
Cost per DU
TOTAL COST PER DU
49$ 9,130 - $18.26
27,331")
51,201,807 $33.70
35,657M
$3.16 + 633.70
- $36.86
($2,601,877) (0.19)
- $494,357
99S 4,357 - 111.03
27,418�!)
($2,627,000) (0.62) (0.745))i) ($2,601,877) (0.62) (0.745)(t)
- 01,213,411 - $1,201,807
$1,213,411 - 034.11
35,570")
$18.26 + 634.11
- $52.37
$1,201,807 - 633.70
35,657")
818.03 + 033.70
- $51.73
3-23
Z
Table 3.3.1-1 Determination of Engineering Costs
by Type of Land Use for Fiscal Years
1991-1992 and 1992-1993 (Cont.)
Land Use
Commercial/
Industrial
(a) Cost allocation on the
basis of time spent
Cost per acre
(b) Allocation of non -
land use costs
Cost per acre
TOTAL COST PER ACRE
($2,627,000) (0.18)
$472,860
47$ 2,860 $417.35
1,133
($2,601,877) (0.18)
- $468,338
46$8,338 - $413.36
1,133
($2,627,000) (0.62) (0.255)(') ($2,601,877) (0.62) (0.255)(')
- $415,329 - $411,357
41$5,329 - $366.57
1,133
$417.35 + $366.57
- $783.92
41$1,357 - $363.07
1,133
6413.36 + $363.07
- $776.43
(1) Number of dwelling units with private streets as of 1 January 1992
(2) Fraction of developed acres for residential land uses
(3) Total number of dwelling units in the City as of 1 January 1992
(4) Number of dwelling units with public streets as of 1 January 1992
(5) Fraction of developed acres for commercial and industrial land uses
(6) Number of dwelling units with private streets as of 1 January 1993
(7) Total number of dwelling units in the City as of 1 January 1993
(8) Number of dwelling units with public streets as of 1 January 1993
Cost Source: See Table B.6 in Appendix B
3-24
Table 3.3.1-2 Determination of Engineering Costs
by Type of Land Use for Fiscal Years
1993-1994 and 1994-1995
Land Use
Residential with
private streets
(a) Cost allocation on the
basis of time spent
Cost per DU
(b) Allocation of non -
land use costs
Cost per DU
TOTAL COST PER DU
Residential with
public streets
(a) Cost allocation on the
basis of time spent
Cost per DU
(b) Allocation of non -
land use costs
Cost per DU
TOTAL COST PER DU
($2,564,457) (0.01)
- $25,645
2$5,645 - $3.11
8,239")
1994-1995
(62,315,944) (0.01)
- $23,159
2$3,159--$2.81 .
8 , 239")
($2,564,457) (0.60) (0.745)"1 ($2,315,944) (0.60) (0.745)("
- $1,146,312 - $1,035,227
$1,146,312 - $32.11
35,695")
$3.11 + 032.11
- $35.22
($2,564,457) (0.20)
- $512,891
51$2,891 - $18.68
27,456(4)
$1,035,227 - $28.98
35,728")
$2.81 + $28.98
- $31.79
($2,315,944) (0.20)
- $463,189
46$3,189 - $16.85
27,489")
($2,564,457) (0.60) (0.745)(') ($2,315,944) (0.60) (0.745)(')
- $1,146,312 - $1,035,227
$1,146,312 - $32.11
35, 695"'
818.68 + $32.11
- $50.79
$1,035,227 - $28.98
35, 728")
$16.85 + $28.98
- $45.83
3-25
Table 3.3.1-2 Determination of Engineering Costs
by Type of Land Use for Fiscal Years
1993-1994 and 1994-1995 (font.)
Fiscal Year
Land Use
Commercial/
Industrial
(a) Cost allocation on the
basis of time -spent
Cost per acre
(b) Allocation of non -
land use costs
Cost per acre
TOTAL COST PER ACRE
($2,564,457) (0.19)
- $487,247
48S 7,247 $430.05
1,133
($2,315,944) (0.19)
- $440,029
44$0.029 $388.38
1,133
($2,564,457) (0.60) (0.255)") ($2,315,944) (0.60) (0.255)(')
- $392,362 - $354,339
39$2,362 - $346.30
1,133
$430.05 + $346.30
- $776.35
35� 4,339 - $312.74
1,133
$388.38 + $312.74
$701.12
(1) Number of dwelling units with private streets as of 1 January 1994
(2) Fraction of developed acres for residential land uses
(3) Total number of dwelling units in the City as of 1 January 1994
(4) Number of dwelling units with public streets as of 1 January 1994
(5) Fraction of developed acres for commercial and industrial land uses
(6) Number of dwelling units with private streets as of 1 January 1995
(7) Total number of dwelling units in the City as of 1 January 1995
(8) Number of dwelling units with public streets as of 1 January 1995
Cost Source: See Table B.6 in Appendix B
3-26
3.4 General Services
3.4.1 Refuse Collection
The Refuse Division of the General Services Department
provides weekly refuse collection at curbside or alley for City
residential areas as well as collection for some small business
establishments. Recent historical trends show the following:
Refuse
Number of
cost Per
collection
Duelling Units or
Duellingr Unit
Fiscal Year
cost(i)
Businesses Served
or Buazrleas
1991-1992
+
$3,249,468
26,093
$124.53
1992-1993
1993-1994
3,466,088
3,517,555
26,093
26,093
132.84
134.81
1994-1995
3,598,471
26,093
137.91
This discussion suggests that the derivation of refuse collection
cost be obtained from
Number1 Reface
�of DU1s/ X collection
Cost per DU
for residential projects and from
(Musl'bneeLsOL
Refuse
Number X X I
collection
of acres per acre business
for commercial projects.
3.4.2 Park Maintenance
Park maintenance cost includes all expenditures associated
with park landscaping and park -related buildings. Park maintenance
cost is allocated on the basis of per acre of parks maintained. Recent
historical trends show the following:
(1ISee Table C.4 in Appendix C
3-27
Fiscal Year
1991-1992
1992-1993
1993-1994
1994-1995
Park
Maintenance
Cost lil
$1,531,150
1, 449', 820
1,489,971
1,296,346
Number
Of Park
Aczes
156.35
156.35
156.35
156.35
Cost
Pez Acze
$9,793
9,273
9,530
8,291
If a park is provided as part of a project, then park
maintenance costa) would be derived from
�Number Park maintenance
of park X cost per acre
acres
3.4.3 Street Maintenance
Street maintenance cost includes all expenditures associated
with street cleaning, sidewalk maintenance, street trees, median
maintenance, and traffic signs and markings. Street maintenance costs
are allocated on the basis of per foot of street maintained. Recent
historical trends show the following:
Fiscal Year
1991-1992
1992-1993
1993-1994
1994 1995
Street
Maintenance
Coat (2)
$3,084,853
3,077,896
3,482601
2,785:848
Street
+ Footage (3)
997,392
997,392
997,392
997,392
Cost Per
Foot
$3.09
3.09
3.49
2.79
Street maintenance cost") is thus derived from
kfootagej X �treetJStz et per foot c /
O6e Table CA in Appendix C
elf the park serves both new and existing residents, then the park cost estimate could be allocated to
pq,ach on the basis of the population of each.
V'Source: Road and Street Mileage Report
"'Because the City's cost accounting structure does not enable the recording of street maintenance costs
by type of surface or number of lanes, this approach is based on an "average" cost per lineal foot, which
Implies that the cost of maintenance per foot of a 2-lane street is the same as that of a 4-lane street.
Furthermore, it the new street footage constructed is bordered on one side by new development and on
the other side by existing development, then it would be reasonable to allocate 50% of the cost estimate
to each type of development.
3-28
3.5 Community Services
3.5.1 Library
The Library Department provides library services for the
residents and businesses of the City through the Central Library at
Newport Center and three neighborhood branch libraries (Balboa, Corona
del Mar and Mariners). Since library use is primarily attributed to
residential development in the City, library costs are allocated on a
per capita basis. Recent historical trends show the following:
Library
cost
Fiscal Year
cost a
Population
Per capita
1991-1992
$2,870,382
68,000
$42.21
1992-1993
3,022,804
68,800
43.94
1993-1994
2,956,813
69,400
42.61
1994-1995
2,888,012
68,900
41.92
Library cost is thus derived from
Xamber � Average (T.ihrarp cos
�of DWs� z 1P�Pr of a ( Per capita
Ie per
for residential projects only.
3.5.2 Recreation
Recreation costs include all expenditures associated with the
City's recreation programs and services previously provided through the
Recreation Division (4120) and Recreation Self -Supporting (4140),
which, effective in fiscal year 1994-1995, are combined as Activity No.
4120 in the Community Services Department. Reimbursement revenues such
as fees and charges for participation in recreation programs are
deducted to determine the net annual cost.
())See Table-B.7 in Appendix B.
3-29
Recreation costs are associated with residential land uses
only and, as a result, are allocated on a per capita basis. Recent
historical trends show the following:
Fraction
of Participants
Recreation
Representing
Cost Pet
Fiscal Year
Cost «�
Residents�z�
Population
its
1991-1992
$559,603
X
0.72
+
68,000
.$5.93
1992-1993
533,806
0.78
68,800
6.05
1993-1994
1994 1995
247,595
418,133
0.77
0.72
69,400
68,900
2.75
4.37
S6 $� SSD
77�
-2.3 iG S
5; 3
Recreation cost is thus derived from
Number Avezage Recreation
�of DU�s� X number of X cost per
eople per DU capita
/26,0 X I.5" x S,53
for residential projects only.
3.5.3 Senior Services
Senior programs and services are provided through the use of
two facilities in the City, namely, the Oasis Center in Corona del Mar
and the West Newport Community Center in West Newport Beach. Programs
consist of a variety of activities and services in such areas as
advocacy, arts, culture, education, employment, health and other human
services, leadership development, nutrition, recreation, social
activities, trips, and many volunteer opportunities. Since these are
services to people, their costs are allocated on a per capita basis.
1IISee Table B.8 in Appendix B
(VData provided by the Community Services Department
3-30
ofr
Recent historical trends show the following:
Fraction of
Senior
Participants
Services
Representing
Senior
Cost Per
Fiscal Year
Costft)
Residents(=)
Population(3)
Capita
1991-1992
R
242,177
+
0.72
10,540
$16.54
1992-1993
281,988
0.72
10,664
19.04
1993-1994
1994-1995
262,163
229,305
0.70
0.70•
10,757
10,680
17.06
15.03
q'(3/a-b
0,?0
11100c9
- 2S'694�
Senior services cost is thus derived from
Average
(of
number of Senior service
of DUIS x senior citizens % cast Per capita
Per Du
/7JO X ,,3
for residential projects.only.
ll)See Table B.9 in Appendix B
12IData provided by the Community Services Department
()Estimated at 15.5% of the population based on the 1990 Census
relative to residents 65 years of age or older.
3-31
,,
: �
'SECT-I:ON'4:•0'-Y,; �,.
�; ''.
_ �� _'
SUMM'AR�Y
"
4.0 SUMMARY
The basic methodology for estimating land development revenue
impacts, as discussed in Section 2.0, is summarized in Table 4.1 and,
similarly, the basic methodology for estimating land development public
service cost impacts, as discussed in Section 3.0, is summarized in
Table 4.2. Factor values are also shown for the recently completed
Fiscal Year 1994-1995. These values can be expected to change on an
annual basis and, consequently, the methodology needs to be updated
annually.
4-1
N
Table 4A City of Newport Beach Revenue Factors
BASIS FOR DETERARNATION
Taxes
Property Tax Per dollar of market value
Property Transfer Tax Per dollar of sales
Taxes Other Than Property
Sales Tax Per capita for residential projects
Per square foot gross leasable area for
commercial and, If applicable, industrial projects
Transient Occupancy Tax Per dollar of room rental revenue
Business Licenses Per business by type of business for
commercial and industrial projects
Franchises
Electricity Per dwelling unit for residential projects
Per business by type of business for
commercial and industrial projects
Gas Per dwelling unit for residential projects
Per business by type of business for
commercial and industrial projects
Cable TV Per dwelling unit for residential projects
FISCAL YEAR
1994-1995
FACTOR VALUE
$0.00055
(1)
(See Section 2.1.3.1)
$0.09
(See Section 2.1.3.3)
(See Section 2.1.3.4.1)
(See Section 2:1.3.4.1)
(See Section 2.1.3.4.2)
(gee'Section 2.1.3.4.2)
(See Section 2.1.3.4.3)
Table 4.1 City of Newport Beach Revenue Factors (Cont.)
BASIS FOR DETERMINATION
Intergovernmental Revenue
Motor Vehicle In -Lieu Fees Per capita for residential projects
Other Revenue
Recycling Service Fees Per dwelling unit for residential projects
Per business, by type of business for
tornmercla)[14 and industrial projects
Fines and Penalties Per capita for residential projects
Development Fees
Paris Fees Per dwelling unit for residential projects
Excise Tax Per square foot of gross floor area of new
construction
Fair Share Contribution Per dwelling unit for residential projects
Per room for hotel/motel projects
Per square foot of (net or gross, as applicable)
floor area for commercial and industrial projects
U� Based on the 1% property tax limitation of the Jarvis -Gann Initiative and the portion of property tax revenue
a) the City receives. (See Section 2.1.1)
Based on family income and amount spent for taxable retail sales in the City. (Note: Must also be adjusted
for any sales tax leakage.)
(l) Only applicable if the City provides trash collection services.
FISCAL YEAR
1994-1995
FACTOR VALUE
$35.38
$24.36
$24.36
$9.31
$6,894
$0.21
(See Table 2.4.3-1)
(See Table 2.4.3-1)
(See Table 2.4.3-1)
COST SOURCE
Oeneral Government
Administration
Public SatetV
Police Protection
Fire Protection
Building
Planning
Public Works
Engineering
Table 4.2 City of Newport Beach Cos 0 Factor
po-P ;76� ooe)
BASIS FOR DETERAGNATION
Per capita for residential projects
Per acre for commercial and industrial projects
Per capita for residential projects
Per square foot for commercial projects
Per square foot for industrial projects
Per capita for residential projects
Per square foot for commercial projects
Per square foot for industrial projects
Per dwelling unit for residential projects
Per acre for commercial and industrial projects
Per dwelling unit for residential projects
Per acre for commercial and industrial projects
Per dwelling unit for residential projects
Case: Served by private streets
Case: Served by public streets
FISCAL YEAR
1994-1995
FACTOR VALUE
$ 19.23
$400.32
(See Section 3.2.1)
(See Section 3.2.1)
(See Section 3.2.1)
(See Section 3.2.2)
(See Section 3.2.2)
(See Section 3.2.2)
0)
(2)
$15.63
$419.79
$31.79
$45.83
a
Ln
Table 4 2 City of Newport Beach Cost(i) Factors (Cont.)
COST SOURCE BASIS FOR DEPF.RI IMITATION
Engineering (Cont.) Per acre for commercial and industrial projects
General Services
Refuse Collection Per dwelling unit for residential projects
Per business« for commercial and industrial projects
Park Maintenance Per acre of park maintained
Street Maintenance Per foot of street
Community Services
Library
Per capita for residential projects
Recreation
Per capita for residential projects
Senior Services
Per capita(4) for residential projects
FISCAL YEAR
1994-1995
FACTOR VALUE
$701.12
$137.91
$137.91
$8,291
$2.79
$41.92
$4.37
$15.03
(')Net annual operating expenditures only in the sense that reimbursement revenues are included as cost offsets
WExpected to be zero for all new construction since fees are structured to represent a 1003E reimbursement for services provided
WOnly applicable if the City provides trash collection services
WSenior citizens (i.e., 65 years of age or older) only
Table A.1 State Board of Equalization
Retail Sales Categories
Apparel Stores
Women's Apparel
Men's Apparel
Family Apparel
Shoes
General Merchandise Stores
Limited -price Variety
Department and Dry Goods
Other General Merchandise
Drug Stores
Food Stores
Food Stores Selling All Types of Liquors
All Other Food Stores
Packaged Liquor Stores
Eating and Drinking Places
Eating Places: No Alcoholic Beverages
Eating Places: Beer and Wine
Eating Places: All Types of Liquor
Home Furnishings and Appliances
Household and Home Furnishings
Household Appliance Dealers
Building Materials and Farm Implements
Lumber and Building Materials
Hardware Stores
Plumbing and Electrical Supplies
Paint, Glass and Wallpaper
Auto Dealers and Auto Supplies
New Motor Vehicle Dealers
Used Motor Vehicle Dealers
Automotive Supplies and Parts
Service Stations
A-1
Table A.1 State Board of Equalization
Retail Sales Categories (Cont
Other Retail Stores
Gifts, Art Goods and Novelties
Sporting Goods
Florists
Photographic Equipment and Supplies
Musical Instruments
Stationery and Books
Jewelry
Office, Store and School Supplies
Other Specialties
Second-hand Merchandise
Farm Implement Dealers
Farm and Garden Supply Stores
Fuel and Ice Dealers
Mobile Homes, Trailers and Campers
Boat, Motorcycle and Plane Dealers
All Other Outlets
Business and Personal Services
All Other Outlets
A-2
a
w
Table A.2 Comparison of 1991 Orange County and City of Newport Beach
Taxable Retail Sales Relative to Retail Stores
Retail Stores
Apparel Stores
General Merchandise Stores
Drug Stores
Food Stores
Packaged Liquor Stores
Eating and Drinking Places
Home Furnishings and
Appliances
Building Materials and
Farm Implements
Auto Dealers and Auto
Supplies
Service Stations
Other Retail Stores
TOTAL
Taxable Retail Sales
Per Caaita
Newport
County
Beach
$ 464
$ 1,320
999
1,303
146
206
546
711
63
80
922
2,661
384
184
Taxable Retail Sales Leakage
Per Capita(1) Percent(2) In $ Million(3)
None
0
0
None
0
0
None
0
0
None
0
0
None
0
0
None
0
0
$ 200
52
13.52
453
101
352
78
23.80
1,025
961
64"
6
4.33
506
476
30
6
2.03
1,227
2,035
None
0
0
s6,735
$10,038
$ 646
10
43.68
(1) County taxable retail sales per capita minus City Of.Newport Beach taxable retail sales per capita
(2) Per capita leakage as a percent of County taxable retail sales per capita
(3) City of Newport Beach population estimate (67,600 average) times per capita leakage
(NOTE: January 1, 1991 population estimate was 67,100 and January 1, 1992 population
estimate was 68,100)
a
a
Table A.3 Comparison of 1992 Orange County and City of Newport Beach
Taxable Retail Sales Relative to Retail Stores
Taxable Retail Sales
Per Capita
Taxable Retail Sales Leakage
Retail'.Stores
County -
Newport-
Beach
Per Cap
Percent(�1
In $ IvIiilion�l
arel Stores
S 451
S 1,206
None
0
0
eral Merchandise Stores
F
1,029
1,251
None
0
0
Drug Stores
163
213
None
0
0
Food Stores
572
792
None
0
0
Packaged Liquor Stores
62
91
None
0
0
Eating and Drinking Places
897
2,523
None
0
0
Home Furnishings and Appliances
360
215
S 145
40
9.92
Building Materials and Farm Implements
424
99
325
77
22.23
Auto Dealers and Auto Supplies
984
1,090
None
0
1 0
Service Stations
537
531
6
1
0.41
Other Retail Stores
1,167
1,703
None
0
0
TOTAL .
$ 6,646'
$. _ 9,714 '
$ .476.
7
32.56.
(1) County taxable retail sales per capita minus City of Newport Beach taxable retail sales per capita.
(2) Per capita leakage as a percent of County taxable retail sales per capita.
(3) City of Newport Beach population estimate (68,400 average) times per capita leakage.
(NOTE, January 1, 1992 population estimate was 68,000 and January 1, 1993 population estimate was 68,800)
Table A.4 Comparison of 1993 Orange County and City of Newport Beach
Taxable Retail Sales Relative to Retail Stores
Taxable
Retail Sales
Per Capita
Taxable
Retail Sales Leakage
Retail Stores
County
Newport
Beach
Per Capita(')
Percent(') In
$ Million(3)
Apparel Stores
$ 452
$1,145
None
0
0
General Merchandise Stores
1,008
1,294
None
0
0
Drug Stores
152
208
None
0
0
Food Stores
460
667
None
0
0
Packaged Liquor Stores
55
.86
None
0
0
Eating and Drinking Places
895
2,676
None
0
0
Home Furnishings and
355
386
None
0
0
Appliances
Building Materials and
422
95
$ 327
77
22.58
Farm Implements
Auto Dealers and Auto
1,013
1,080
None
0
0
Supplies
Service Stations
528
558
None
0
0
Other Retail Stores
1,186
1,667
None
0
0
TOTAL
$6,526
$9,862
$ 327
5
22.58
(1) County taxable retail sales per
capita minus city taxable
retail sales.per capita
(2) Per capita leakage as a percent
of county
taxable retail
sales per capita
(3) City average (based on beginning of year and end of year)
population estimate
times per capita
leakage
a
rn
Table A.5 Comparison of 1994 Orange County and City of Newport Beach
Taxable Retail Sales Relative to Retail Stores
Retail Stores
Apparel Stores
General Merchandise Stores
Drug Stores
Food Stores
Packaged Liquor Stores
Eating and Drinking Places
Home Furnishings and
Appliances
Building Materials and
Farm Implements
Auto Dealers and Auto
Supplies
Service Stations
Other Retail Stores
TOTAL
Taxable
Retail Sales
Per Capita
Taxable
Retail Sales
Leakage
County
Newport
Beach
Per Capita(1)
Percent(2)
In $ Million(3)
$ 460
$ 1,184
None
0
0
1,027
1,376
None
0
0
151
224
None
0
0
439
662
None
0
0
53
83
None
0
0
911
2,824
None
0
0
388
421
None
0
0
421
122
$ 299
71
20.86
1,053
1,231
None
0
0
518
528
None
0
0
1,281
1,946
None
0
0
$6,702
$10,601
$ 299
4
20.86
(1) County taxable retail sales per capita minus city taxable retail sales per capita
(2) Per capita leakage as a percent of county taxable retail sales per capita
(3) City average (based on beginning of year and end of year) population estimate times per capita leakage
Table B.1 Determination of Administration Net Operating Cost by Fiscal Year
Expenditure
Account Function/Activities 1991-1992 1992-1993 1993-1994 1994-1995
0100 City Council $ 104,398 $ 85,497 $ 157,348 $ 150,535'
0200 City Clerk 234,194 245,205 223,918 258,160
0300 City Manager 525,807 251,554 683.658 829,589
0400 Personnel 486,718 474,796 661,543 599,067
0500 City Attorney 427,488 416,213 419,187 435,954
0610 Finance -Resources Management 818,916 829,226 912,581 954,141
0620 Finance -Fiscal Services 489,041 540,061 494,108 409,135
0630 Finance -Management Info 789,880 750,149 698,383 696,389
Services
0640 Finance -Revenue 590,385 519,802 533,019 548,216
1300 Cultural and Arts 100,835 95,482 82,960(1) 80,963(l)
1400 General Government (1,367,076) 682,456 149 0
w 3220 Utilities -Telecommunications 197,335 191,921 359,492 362,228
i
$3,397,921 $5,082,362 $5,226,346 $5,324,377
LESS REVENUES AS COST OFFSETS:
Revenue
Account Name/Description
4452 Marine charter tax $ 0 $ 0 $ 594 $ 39,365
4600 Bicycle licenses 660 1,729 1,858 2,611
4602 Dag licenses 41,995 45,943 43,362 36,359
4604 Taxi permits 8,153 12,998 7,072 X1,342
4662 Police tow franchise fee' 0 0 27,752 34,169
4812 State mandated cost 23,632 60,704 46,207 50,609
reimbursement
4858 Refunds and rebates from 0 0 375,161 369,400
governments
4894 FEMA 0 0 62,996 (51,437)
4895 PERS surplus revenue(2) 16,506 93,072 0 226,490
(1) includes allocation for Community Services
(2) allocated on the basis of percent salaries and benefits
y
5007
Assessment district
administration
5020
Election fees
5032
Employees services
5102
Data processing
reimbursement
5104
Telecommunication
reimbursement
5106
Admin service -water
5108
Admin service -sewer
5110
Water establishment fee
5224
Water delinquency penalty
5410
American Legion
5412
Beacon Bay
5446
Pay phones
5448
Hutton Broadcasting, Inc.
5670
Space rentals
5800
Use 6800
5810
Sale of maps and publications
SB12
Sale of maps and publications
5814
75th anniversary books
5816
100th anniversary books
5820
Use 6820
5830
Use 6830
5840
Use 6840
5854
Private refunds and rebates
5870
Revenue NOC
5890
Use account d5901
59DI
Private donations/contributions
5955
Miscellaneous assessments
5975
Ackerman Trust lease
revenue (75%)
6800
Sale of property
6820
Special lighting district
6830
Sale of vehicles
6840
Sale of paper
NET OPERATING COST =
0
0
32,500
0
0
3,061
0
381
0
0
0
900
243,844
250,060
257,500
257,500
39;084
35,221
39,559
26,423
604,620
704,808
768,651
596,299
106,020
130,008
138,996
121,141
0
48,670
159,465
84,945
0
75,188
186,734
109,434
80,193
87,059
86,022
111,670
386,761
395,269
405,815
606,596
34,508
53,972
58,774
66,410
1,424
4,485
5,490
0
0
0
0
474,129
19,524
33,957
0
12,191
74
70
150
993
45,088
37,041
58,143
29,089
0
14
(1)
0
1,835
860
1,158
9,754
16,377
15,974
0
0
40,589
58,727
0
0
231
423
0
0
0
29,875
273,476
15,026
233,685
139,932
607,274
198,690
41,449
0
0
0
0
199,999
500,474
76,884
152
11,243
13,019
2,458
0
0
6,672
0
0
0
1,011,444
5,444
0
0
18,674
18,674
0
0
0
0
0
0
168
1,780
$1,986,404
$1,411,517
$2,530,302 $5,195,159 $3,545,718
$2,552,060 $ 31,187 $1,778,658
w
w
Table B.2 Determination of Police Department Net Operating Cost by Fiscal Year
Expenditure
Account
Function/Activities
1991-1992
1992-1993
1993-1994
1994-1995
1810
Police -Chief of Police
$ 929,191
$ 1,158,811
$ 830,015
$ 869,918
1820
Police -Support Services
3,784,893
3,791,240
4,150,857
4,459,064
1830
Police -Patrol
7,978,009
7,946,101
8,230,724
7,918,923
1840
Police -Traffic
2,744,497
2,744,219
2,654,857
2,825,976
1850
Police -Detective
2,910,741
2,871,087
2,845,838
3,215,757
$18,347,331 $18,511,458 $18,712,291 $19,289,638
LESS REVENUES AS COST OFFSETS:
Revenue
Account
Name/Description
4805
DMV (OCTA) abandoned $
0
$ 45,177
$ 51,110
$ 51,905
vehicles
4810
Police'Officers Standard/
72,929
75,204
109,524
46,459
Training (POST)
4811
Orange County public
0
0
341,753
446,151
4895
safety augmentation 1
PERS surplus revenue ( )
74,905
393,849
0
1,002,441
5001
Witness fees subpoena
0
2,768
13,453
6,022
5009
Street closure fees
0
50
0
0
5039
Police substance abuse
0
0
0
2,080
5040
program
Police emergency response
18,770
13,770
5,906
10,849
5041
Police service nuisance
3,327
5,269
5,820
4,748
5042
response
Police service hazard
1,656
849
539
(368)
5043
response
Police subpoena service
0
0
1,943
4,848
5044
Police fingerprint service
0
0
1,537
5,700
5045
Police miscellaneous service
711
30,945
29,635
38,576
5046
Impound release fees
0
2,400
43,936
48,281
5048
Police massage inspection fee
0
0
0
14,957
5072
Alarm service penalty fees
82,075
65,075
85J25
173,347
5076
Alarm service permit fees
29,870
27,750
29,840
29,280
5078
Alarm service fees -annual fee
114,928
110,311
103,970
56,318
$
399,171
$ 773,417
$ 824,091
$ 1,941,594
NET OPERATING COST =
$17,948,160
$17,738,041
$17,888,200
$17,348,044
(1)
allocated on the basis of percent salaries and benefits
Table B.3 Determination of Fire Department Net Operating
Cost by Fiscal
Year
Expenditure
Account
Function/Activities
1991-1992
1992-1993
1993-1994
1994-1995
2310
Fire -Administrative
$ 651,358
$ 562,220
S 558,369
S 614,266
2320
Fire -Operations
7,772,949
7,527,548 -
7,537,652
8,168,321
2330
Fire -Prevention
604,391
571,602
607,759
358,448
2340
Fire -Emergency Medical
1,142,656
1,144,423
1,496,588
1,574,206
Services
2350
Fire -Education and Training 107,664
335,980
219,926
148,270
$10,279,018
$10,141,774
$10,420,294
$10,863,511
LESS REVENUES AS COST OFFSETS:
Revenue
w Account
Name/Description
4895
PERS surplus revenue(')
$ 42,183
$ 222,666
$ 0
$ 586,786
5021
Haz Mat disclosure
0
0
3,271
5,170
5050
Fire service fees NOC
0
50
0
2,652
5052
Standby personnel
3,027
3,547
3,003
4,040
5054
Permits
3,030
2,785
4,275
20,120
5055
Plan review/inspection
63,353
67,773
53,773
49,699
5055
Incident response
2,375
4,160
701
1,850
5057
Fire construction inspection
0
0
81
48,317
5058
Hazardous materials
117,832
53,232
107,356
23,743
5060
False alarms -fire
5,675
19,475
15,650
21,520
5062
Emergency response fire
0
275
900
2,067
5064
Paramedic subscription fee 0
168
211,899
215,608
5065
Paramedic service fees
0
0
153,572
246,701
5074
Alarm application fees
0
0
0
77,933
5092
Weed abatement fees
3,624
1,093
4,047
2,696
5095
Haz Mat joint powers
0
50,083
10,992
20,112
agreement
$ 241,099
$ 425,307
$ 569,520
$ 1,329,014
NET OPERATING COST =
$10,037,919
$ 9,716,467
$ 9,850,774
$ 9,534,497
(1) allocated on the basis of percent salaries
and benefits
Table B.4 Determination of Building Department Net Operating Cost by Fiscal Year
Expenditure
Account Function/Activities 1991-1992 1992-1993 1993-1994 1994-1995
2900 Building Department $1,483,618 $1,514,306 $1,409,417 $1,415,345
$1,483,618 $1,514,306 $1,409,417 $1,415,345
LESS REVENUES AS COST OFFSETS:
Revenue
Account
Name/Description
4610
Building permits
$ 533,823
$ 536,986
$ 524,615
$ 536,790
4612
Electrical permits
102,983
92,613
84,007
95,846
4614
Grading permits
27,571
23,768
56,875
88,154
4616
Plumbing permits
75,793
52,227
65,416
76,398
4618
Heating permits
43,407
39,667
38,634
43,953
4622
Pool/spa permits (1)
3,600
13,467
10,074
13,483
4895
5002
PERS surplus revenue
Plan checking fees
6,755
354,301
34,871
308,526
0
319,423
79,714
351,929
5004
Plan check fees -grading
17,351
13,193
38,215
54,519
5OD6
5008
Flood map service fees
Special inspection service
0
14,667
30
13,255
15
22,042
0
17,590
5012
fees
Cleanup and completion fees
2,000
1,600
2,800
17,840
5017
Energy compliance review
0
0
8,923
18,181
5018
Disabled assistance review
0
0
0
11,620
7,928
17,817
18,973
5019
Microfilming records
0
$1,182,251
$1,130,203
$1,190,587
$1,431,187
NET OPERATING COST =
$ 301,367
$ 384,103
$ 218,830
$ (15,842)
(1) allocated on the basis of percent salaries and
benefits
0
Table B.5 Determination of Planning Department Net Operating Cost by Fiscal Year
Expenditure
Account Function/Activities 1991-1992 1992-1993 1993-1994 1994-1995
2700 Planning Department $1,538,748 $1,503,086 $1,399,095 $1,425,295
$1,538,748 $1,503,086 $1,399,095 $1,425,295
LESS REVENUES AS COST OFFSETS:
Revenue
Account Name/Description
4640 Miscellaneous licenses, $ 0 $ 1,500 $ 0 E O
fees and permits
4895 PERS surplus revenue(7) 6,707 35,632 0 83,510
5000 Zoning and subdivision fees 212,923 176,574 203,769 240,420.
5003 Zoning and plan review fees 0 0 132 47,849
5010 Environmental fees 36,318 5,433 14,502 19,553
$ 255,948 $ 219,139 $ 218,403 $ 391,332
NET OPERATING COST = $1,282,800 $1,283,947 $1,180,692 $1,033,963
(1) allocated on the basis of percent salaries and benefits
Table B_6 Determination of Public Works Engineering Net Operating Cost by Fiscal Year
Expenditure
Account Function/Activities
1991-1992
1992-1993
1993-1994
1994-1995
3010 Public Works -Administration
$1,868,788
$1,891,987
$1,805,056
$1,751,710
3020 Public Works -Traffic and
896,185
879,625
918,291
855,522
Parking
$2,764,973
$2,771,612
$2,723,347
$2,607,232
LESS REVENUES AS COST OFFSETS:
Revenue
CO Account Name/Description
14 4895 PERS surplus revenue(l) $ 11,163 $ 59,978 $ 0 $ 135,071
5014 Engineering service fees 27,060 4,305 49,924 19,790
' 5016 Curb cut fees 4,250 3,895 4,585 5,015
5105 Electrical reimbursement 0 5,283 0 5,600
5408(2) Ocean front encroachment 95,500 96,274 104,381 125,812
fees
$ 137,973 $ 169,735 $ 158,890 S 291,288
NET OPERATING COST = $2,627,000 $2,601,877 $2,564,457 $2,315,944
(1) allocated on the basis of percent salaries and benefits
(2) now replaced by account 04606
0
Expenditure
Account
4000
4110
Revenue
Account
4830
4832
4834
SSkI:
4858
1895
5189
5190
5200
5482
5812
5850
5870
5892
5901
5911
5975
Table 0.7 Determination of Library Net Operating Cost by Fiscal Year
Function/Activities
Library
Administration
LESS REVENUES AS COST OFFSETS:
1991-1992
1992-1993
1993-1994
1994-1995
$3,352,609
$3,585,632
$3,323,479
$3,575,976
0
0
119,350(l)
181,254(l)
$3,352,609
$3,585,632
$3,442,829
$3,757,230
Name/Description
Literacy services $
California Literacy
Campaign
California Library
Services Act
Public Library Foundation
Program
Refunds and rebates (3 )
PERS surplus revenue'
Videoplan rental
Rental book revenue
Library fines
Library facilities fees
Sale of naps and publications
Damage to City property
Revenues, R.O.C.
Friends of the Library
Donations and contributions
Library rrceipts/private
donations
Ackerwan Trust lease revenue
(25%)
3,287
$ 8,515
$ 1,363
S 2,470
57,775
38,332
26,067
16,936
131,297
152,233
203,156
294,058
25,124
22,617
23,647
83,811
6,507
8,336
(2)
(2)
12,025
64,923
0
168,924
38,604
59,932
70,204
60,398
0
5,786
6,506
6,958
149,815
141,786
150,999
169,395
0
2,560
1,850
860
41,517
39,577
(2)
(2)
0
1,350
(2)
(2)
0
1,170
(2)
(2)
n
12,605
15,711
(2)
(2)
0
0
3
64,998
0
0
2,224
0
$ 482,227 $ 562,828 $ 486,016 $ 869.218
NET OPERATING COST = $2,870,382 $3,022,804 $2,956,813 $2,888,012
(1) prorated allocation
(2) not available
(3) allocated on the basis of percent salaries and benefits
A
Table B.8 Determination of Recreation Net Operating Cost by Fiscal Year
Expenditure
Account
Function/Activities
1991-1992
1992-1993
1993-1994
1994-1995
4110
Administration
$ 62,867(1)
$ 57,741(1)
$ 57,603(1)
$ 77,465(1)
4120
Recreation
527,513
460,199
470,673
1,528,323
4140
Recreation:Self-supporting
1,126,891
1,059,307
1,133,354
(2)
$1,717,271
$1,577,247
$1,661,630
$1,605,788
Revenue
Account
4895
5144
5152
5154
5155
5156
5158
5160
5162
5164
5470
LESS REVENUES AS COST OFFSETS:
Name/Description
PERS surplus revenue(3)
Swimming programs
(CDM pool)
Miscellaneous recreation
programs
Tennis
Recreation runs
Special event fee
Special event excursion
Surfing
Sailing
Adult sports
Youth sports
City facility fees
NET OPERATING COST =
$ 3,982
$ 20,283
$ 0
$ 52,542
. 122,420
64,386
136,004
104,433
438,337
428,129
559,297
418,197
78,333
65,531
75,460
67,906
43,984
62,855
52,857
52,041
0
0
0
18,751
27,182
20,346
20,918
16,324
12,244
9,589
12,482
14,232
38,931
32,662
51,562
37,967
338,245
285,392
436,345
339,463
9,870
11,347
14,917
19,829
44,140
42,921
54,193
45,970
$1,157,668
$1,043,441
$1,414,035
$1,187,655
$ 559,603 $ 533,806 $ 247,595
(1) prorated allocation
(2) included in account ►4120
(3) allocated on the basis of percent salaries and benefits
S 418,133
�l eo
S C0
93� 0" S
Table B_9 Determination of Senior Services Net Operating Cost by Fiscal Year
Expenditure
Account
Function/Activities
1991-1992
1992-1993
1993-1994
1994-1995
4110
Administration
$
9,4710)
$
11,0670)
$
9,613(1)
$
15,288(1)
4150
Senior Citizens
249,245
291,229
267,696
301,623
$
258,716
$
302.296
$
277,309
$
316,911
LESS REVENUES AS COST OFFSETS:
Revenue
Account
Name/Description
4895
PERS surplus revenue(2)
$
1,152
$
6,232
$
0
$
14,930
5472
OASIS facility fees
10,261
8,314
7,950
21,475
5473
OASIS transportation fees
5,126
5,762
7,196
7,987
5474
OASIS fee classes
0
0
0
43,214
5475
OASIS special event fees
0
0
0
0
S
16,539
$
20,308
f
15,146
S
87,606
$
242,177
;
281,988
$
262,163
$
229,305 U
NET OPERATING COST =
'(1) prorated allocation
(2) allocated
on the basis of percent salaries
and benefits
�c.
91-92
Table C.1 Refuse Collection Cost Allocation
by Fiscal Year
Ref Div Budget
$3,122,196
1.00
$1,122,196
Admin Costs
$376,934
0.36
$135,091
Less Surcharge Collected
($401,855)
1.00
($401,855)
$2,855,432
92-93
Ref Div Budget
$3,338,052
1.00
$3,338,052
Admin Costs
$364,090
0.35
$128,036
Less Surcharge Collected
($559,648)
1.00
($559,648)
$2,906,440
93-94 Refuse Div Budget
$3,420,007
1.00
$3,420,007
(REVISED) Admin Costs
Less Surcharge Collected
$359,558
($601,118)
0.27
1.00
$97,548
601 118
$2,916,437
94-95 Refuse Div Budget
$3,596,867
1.00
$3,596,867
Admin Costs
$373,348
0.30
$110,996
Less Surcharge Collected
($802,156)
1.00
802 156
$2,905,707
C-1
Table C.2 Park Maintenance Cost Allocation
by Fiscal Year
91-92 Parks budg, incl admin
$2,177,091
0.62
$1,349,796
Trees in parks
$800,631
0.16
$128,101
Bldg Maint RR cing
$418,425
0.15
$62,764
$1,540,661
92-93 Parks budg, incl admin
$2,041,121
0.62
$1,265,495
Trees in parks
$754,138
0.16
$120,662
Bldg Maint RR cing
$424,416
0.15
$63,662
$1,449,820
93-94
(REVISED) Parks Budget
$1,975,415
0.62
$1,224,757
Admin Costs
$359,558
0.16
$56,343
Trees in Parks, incl admin
$885,063
0.16
$141,610
Bldg Maint RR Cleaning (incl
$448,407
0.15
6$ 7,261
Bldg Maint admin allocation)
$1,489,971
94-95
Parks Budget
$1,792,075
0.62
$1,111,087
Admin Costs
$373,348
0.15
$55,293
Trees in Parks, incl admin
$503,089
0.16
$80,494
Bldg Maint RR Cleaning (incl
$509,084
0.15
$76,363
Bldg Maint admin allocation)
$1,323,236
C-2
Table C.3 Street Maintenance Cost Allocation
by Fiscal Year
Total
Misc.
Adjusted
Adjustments
Total
91-92 Field Maint Salaries
$1,662,581
0.45
$748,161
Benefits
$748,161
0.33
$246,893
Automotive Exps
$390,359
0.75
$.292,769
Street Cleaning Exp
$15,743
1.00
$15,743
Rolling Stock
$151,208
1.00
$151,208
Capital Proj Exp
$300,000
1.00
$300,000
Office Equip
$4,400
0.67
$2,948
Misc Equip
$4,800
1.00
$4,800
Street Trees, incl admin
$800,631
0.82
$656,517
Medians, incl admin
$2,177,091
0.12
$261,251
Traffic Signs/Mark
$389,990
0.95
$370,491
Admin
$376,934
0.21
$79,311
$3,130,093
92-93 Field Maint Salaries
$1,761,970
0.45
$792,887
Benefits
$792,887
0.33
$261,653
Automotive Exps
$387,209
0.75
$290,407
Street Cleaning Exp
$16,998
1.00
$16,998
Rolling Stock
$99,863
1.00
$99,863
Capital Proj Exp
$323,676
1.00
$323,676
Misc Equip
$5,000
1.00
$5,000
Street Trees, Ind admin
$754,138
0.82
$618,393
Medians, incl admin
$2,041,121
0.12
$244,935
Traffic Signs/Mark
$397,811
0.95
$377,920 .
Admin Costs
$364,090
0.19
$70,757
$3.102,488
93-94 Field Maint Salaries
$1.438.060
0.57
$819,694
(REVISED) Benefits
$819,694
0.33
$270,499
Automotive Exps
$693,377
0.75
$520,033
Street Cleaning Exp
$21,074
1.00
$21,074
Capital Proj Exp
$387,486
1.00
$387,486
Misc Equip
$5,200
1.00
$5,200
Traffic Signs/Mark, ind admin
$757,444
0.56
$424,169
Street Trees, incl admin
$885,063
0.82
$725,752
Medians, incl admin
$2,031,758
0.12
$243,811
Admin Costs
$359,558
0.25
$91,112
$3,508,829
C-3
Table C.3 Street Maintenance Cost Allocation
by Fiscal Year (Cont.)
94-95 Feld Maint Salaries $1,593,454 0.57 $908,269
Benefits $908,269 0.33 $299,729
Automotive Exps $680,419 0.75 $510,314
Street Cleaning Exp $17,446 1.00 $17,446
Capital Proj Exp $340,154 1.00 $340,154
Misc Equip $5,200 1.00 $5,200
Traffic Signs/Mark, incl admin S626,473 0.56 $350,825
i Street Trees, incl admin $503,089 0.82 $412,533
Medians, incl admin $1,647,368 0.12 $921,684
Admin Costs $373,348 0.26 $97,070
$3,163,224
I
1 C-4
Table C.4 General Services Cost Allocation Assumptions
street Maintenance Costs
1991-92
Field Maintenance Salaries 45% of total Division salaries involved in street/sidewalk
maintenance activities
Benefits
Benefits = approx. 33% of alotted salaries
Automotive Expenses
Approx. 75% of Div. auto expense related to st/sidewalk
rolling equipment
Street Cleaning Exp
Brooms for street sweepers
Rolling Stock
Streer/Sidewalk Mainz roling stock purchases
Capital Project Exp.
Capital project expenditures for sidewalk/street functions.
Office Equipment
Purchase of computer system (67% alotted to thsi function)
Misc. Equipment
Misc. tools, etc. from M & O accrs
Street Trees, incl admin.
82% of tree inventory on City streets (82% of street tree budget
including P, B, & R admirt. costs)
Median Maint, incl admin
12% of Parks Div. acreage on medians. (12% of Parks Div
Budget, including PB & R admin. costs)
Traffic Signs & Markings
95% of division workload based deals with street painting and
signage
Administrative Costs
Costs listed above (except for median and street tree maint)
reflect 21% of GS dept expenditures for 91-92)
1992-93
No change, self-explanatory
1993-94
Field Maintenance Salaries
Percentage rose from prev. 2 yrs, due to transfer of personnel
into a different division.
Automotive Expenses
Internal service fund captures all costs of maintenance on a
monthly basis, including replacement
Traffic Signs & Markings
Becomes part of a larger Divsion, reflecting 57% of that
Division's expenditures.
Refuse Division Costs
Refuse Division Budget Total Division budget
Administrative Costs Refuse expenditures represent 36% of General Services budget
^Less surcharge collected" Recycling Surcharge paid by residents into the General Fund
Parks Maintenance costs
Parks Budget, including admin Parks budget including administrative cost, adjusted as 62%
of their workload (based on acres maintained) is actually in
parks, as opposed to medians and miscellaneous City facilities.
Trees in parks 16% of city tree inventory is situated in parks
Building Maim restroom cing 15% of the Building Maint Div expenditures are spent
maintaining park restrooms
C-s
0
Table C.4 Determination of General Services Net Operating Cost by Fiscal Year
1991-1992 1992-1993 1993-1994 1994-1995
ACTIVITY: Refuse Collection
Expenditures(') $3,257,287 $3,466,088 $3,517,555 $3,707,863
Less Revenues as Cost Offsets:
4895 - PERS surplus revenue(2)
NET OPERATING COST =
ACTIVITY: Park Maintenance
Expenditures (3 )
Less Revenues as Cost Offsets:
4895 - PERS surplus revenue(2)
NET OPERATING COST =
ACTIVITY: Street Maintenance
Expenditures(4)
Less Revenues as Cost Offsets:
4808 - State highway maintenance
fees
4895 - PERS surplus revenue(2)
4905 - Caltrans highway funds
NET OPERATING COST =
7,819 0 0 109,392
$3,249,468 $3,466,088 $3,517,555 $3,598,471
$1,540,661 $1,449,820 $1,489,971 $1,323,236
9,511
0
0
26,890
$1,531,150
$1,449,820
11,489,971
$1,296,346
$3,130,093
$3,102,488
$3,508,829
$3,163,224
24,052
38,980
26,228
39,936
21,188
0
0
184,917
0
(14,388)
0
152,523
$ 45,240
$ 24,592
$ 26,228
$ 377,376
$3,084,853
$3,077,896
$3,482,601
$2,785,848
(1) See Table C.1
(2) Allocated on the basis of percent salaries and benefits
(3) See Table C.2
(4) See Table C.3