business licence fee review project · • project genesis & objectives • fee & tax...
TRANSCRIPT
Business Licence Fee Review Project
Development Services
Overview • Project Genesis & Objectives • Fee & Tax Categories • Cost of Service Models • Rate Bands • Jurisdictional Comparisons by Rate Bands • Cost Drivers • Escalation and Review • Next Steps • Questions
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Project Genesis and Objectives
• 2016-2018 Strategic Plan: Council’s corporate vision for the municipality.
• Council direction: – review existing business licence fees – relate them to the costs driven by each category
of business – Support economic development/business
attraction
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Fee and Tax Categories
• Taxes vs Fees
4
Cost of Service Models
• Modified Activity Based Costing Model • Full cost recovery versus modified cost
recovery • Direct costs, Indirect Costs and Overhead
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Full Cost Recovery
$2,440,960
Police, Fire, Crime Prevention
$968,703 Engineering,
Planning/Inspection, Economic Dvmt,
Cemetery $563,346
Support Services and Overhead
$908,910
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Licence Rate Bands – Full Cost Recovery
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Level 1 $1,452 • Home Based, Funeral Home, Crematorium
Level 2 $1,476 • Animal Services, Automotive, Contractors, Small Retail, Professional
Level 3 $2,474 • Retirement Home, Daycare, Race Track, Restaurants
Level 4 $6,108 • Bank, Casino, Hotel/Pub, Pawn, Large
Retail, Home Vacation and Apartment Rentals
Proposed Cost Recovery
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$1,070,651
Police, Fire, Crime Prevention
$402,178 Engineering,
Planning/Inspection, Economic Dvmt,
Cemetery $382,141
Support Services and Overhead
$286,332
Licence Rate Bands – Proposed Rates
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Level 1 $250 • Caterer, Home Based, Funeral Home, Crematorium, Animal Services
Level 2 $360 • Recreation, Automotive, Consultants, Contractors, Professionals, Small Retail, Restaurant (no liquor)
Level 3 $1,490 • Retirement Home, Daycare, Banks, Manufacturing, Realtor, Race Track,
Restaurant (with liquor and/or drive-thru), Service Station, Home Vacation and Apartment Rentals
Level 4 $5,800 • Large Retail
Level 5 $10,000 • Pawn and Gold Dealer, Casino, Escort Agency, Marijuana, Methadone Clinic
Level 6 $0 • Non-Profit
Proposed Unit Rates – Licence Cost Per Each
Vending Machine • $15.00
Donation Bin • $25.00
Lottery Terminal • $50.00
Bank Machine • $100.00
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Proposed Special Event Licences
Special Event
Organizer • $100.00 Annual Licence
Individual Vendor • $10.00 Annual Licence
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Jurisdictional Comparison – Proposed Rates Level 1: Home Based Level 2: Commercial Footprint
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0
100
200
300
400
500
600
City of PittMeadows
District of Hope District ofMaple Ridge
Mission - HomeBased
City of PortMoody
City of Surrey City of Burnaby District ofMission
District of Kent
Contractors
Jurisdictional Comparison – Proposed Rates Level 1: Home Based Level 2: Commercial Footprint
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0
50
100
150
200
250
300
350
400
District ofHope
District ofMaple Ridge
City of PittMeadows
City ofCoquitlam
City of Surrey Township ofLangley
Mission -Home Based
City of PortMoody
District ofMission
City of Surrey City ofBurnaby
Consultants
Jurisdictional Comparison – Proposed Rates Level 2
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0
500
1000
1500
2000
2500
3000
3500
4000
4500
5000
District of MapleRidge
District of MapleRidge
District of Mission City of Vancouver Township of Langley City of Burnaby City of Surrey
Arcade/Games Room
Jurisdictional Comparison – Proposed Rates Level 2
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0
50
100
150
200
250
300
350
400
450
District of Maple Ridge City of Pitt Meadows Township of Langley City of Surrey District of Mission City of Coquitlam
Golf Course
Jurisdictional Comparison – Proposed Rates Level 2 – Small Retailers
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0
500
1000
1500
2000
2500
3000
District ofHope
District ofMapleRidge
District ofKent
City of PittMeadows
City of PortMoody
City ofVancouver
Townshipof Langley
City ofSurrey
City ofAbbotsford
District ofMission
City ofBurnaby
City ofChilliwack
City ofCoquitlam
Retail
Jurisdictional Comparison – Proposed Rates Level 2
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0
100
200
300
400
500
600
700
City of Pitt Meadows District of Hope City of PortCoquitlam
City of Port Moody District of Mission City of Surrey City of Burnaby
Professional Practitioner
Jurisdictional Comparison – Proposed Rates Level 2: no liquor Level 3: liquor or drive thru
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0
500
1000
1500
2000
2500
Restaurants
Jurisdictional Comparison – Proposed Rates Level 3
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0
200
400
600
800
1000
1200
1400
1600
1800
District of Hope City of Coquitlam City of Langley City of Langley City of Surrey District of Mission City of PittMeadows
District of MapleRidge
Commercial, Apartment, House, Vacation Rental
Jurisdictional Comparison – Proposed Rates Level 4
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0
1000
2000
3000
4000
5000
6000
7000
Big Box Retail
Jurisdictional Comparison – Proposed Rates Level 5
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0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
35,000.00
High Impact Businesses
Cost Drivers: Fire Inspections
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3% 4%
1%
7%
10%
12%
18% 2%
43%
Night Clubs/Hotels Every 6 Months
Rest Homes Every 6 Months
Spray Painting Opns Every 6 Months
Group Homes Every 6 Months
Day Cares Every 6 Months
Restaurants 12 months
Multi-residential Building 12 months
Service Stations 12 months
Offices/Retail Store 24 months
Cost Drivers - Fire Response
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2% 2%
8% 2%
0%
4%
51%
4%
27% Daycare
Pub, Nightclub, Legion
Restaurant
Mission Raceway
Outdoor concession
Care Home
Multi-residential
Hotel/Motel
Office/Commercial
Cost Drivers - RCMP Response
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5% 8% 2%
85%
FINANCIAL INSTITUTIONS BAR, RESTAURANT HOTEL/MOTEL COMMERCIAL
Cost Drivers - Engineering Response
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2%
2% 3% 3%
4%
4%
4%
4%
4%
4%
5%
16%
20%
25%
Salting
Graffiti
Road Repair
Chemical Dump
Oil Leaks
Snow Clearing
Signage
Street Sweeping
Blvd Maintenance
Grease in Catch Basin
Tree Debris
Traffic Concerns
Parking
Garbage
Direct, Indirect, Overhead
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13%
8%
5%
24%
8%
3%
6%
2%
7%
5%
2%
8%
9% Economic Development
Crime Prevention Officer
Inspection Services
Development Services
General Govt
Parks
Rec Services
Rec Admin
Transit
Finance
Council & Grants
Corporate Admin
Capital Overhead
Proposed Escalation and Review
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• Annual Escalation Rate 1.5% on each licence level
• Review costs in 2021 to verify assumptions
• Potential rate revisions in 2022