HomeMy WebLinkAboutFCS-13-160 - 2014 Comprehensive Fee Review Staff Report
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REPORT TO: Finance and Corporate Services Committee
DATE OF MEETING: November 18, 2013
SUBMITTED BY: Ryan Hagey, Director of Financial Planning
PREPARED BY: Alicia Italiano, Senior Financial Analyst
WARD(S) INVOLVED: All
DATE OF REPORT: October 30, 2013
REPORT NO.: FCS-13-160
SUBJECT: 2014 COMPREHENSIVE FEE REVIEW
RECOMMENDATION:
That Option concerning the 2014 Comprehensive Fee Review be approved as
outlined in report FCS-13-160.
EXECUTIVE SUMMARY:
The following two options are provided for consideration regarding the 2014 Comprehensive
Fee Review. Option 1 is the standard recommendation put forward as part of this annual report.
Option 2 modifies the first clause of the recommendation by providing for a 1% fee increase as
outlined in the attached issue paper AR 05 [Increase User Fees by an Additional 1%, While
Providing Additional Funding for the Leisure Access Card (LAC)].
Option 1
That the proposed fees and charges contained in the 2014 Comprehensive Fee Review
attached to Financial Services Department Report FCS-13-160 be approved; and,
That the Manager of Cemeteries be directed to forward the Cemetery Tariff of Fees and
Charges to the Ministry of Government Services — Cemeteries Regulation Unit for filing;
and further
That Legal Services staff be directed to prepare the necessary by-laws to amend The
City of Kitchener Municipal Code Chapters for fees and charges pertaining to licensing,
planning applications, building permits and Committee of Adjustment applications.
Option 2
That the proposed fees and charges contained in the 2014 Comprehensive Fee Review
be approved with an average increase of 3% for those items identified in Issue Paper AR
05 [Increase User Fees by an Additional 1%, While Providing Additional Funding for the
Leisure Access Card (LAC)], as attached to Financial Services Department Report FCS-
13-160; and,
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That the Manager of Cemeteries be directed to forward the Cemetery Tariff of Fees and
Charges to the Ministry of Government Services — Cemeteries Regulation Unit for filing;
and further that,
That Legal Services staff be directed to prepare the necessary by-laws to amend The
City of Kitchener Municipal Code Chapters for fees and charges pertaining to licensing,
planning applications, building permits and Committee of Adjustment applications.
BACKGROUND:
A comprehensive review of fees and charges forms part of the annual budget process. Council
normally approves a new fee schedule each fall to provide time to secure Provincial approvals
and by-law amendments before fees are increased effective the beginning of the following year.
Fees and charges are used by municipalities to reduce reliance on the tax base for various
programs and services. Fees and charges are often used for programs and services where
customers have a choice whether or not to use them. Cost recovery is one of the main driving
factors when setting fees, however when volumes of a particular service decrease, the
municipality is faced with a risk as costs to deliver programs and services do not always
decrease proportionately due to support/overhead costs. The use of fees and charges tends to
be favoured over tax increases.
REPORT:
A comprehensive listing of proposed fees and charges is attached and includes all City fees and
charges with the exception of utility rates.
When setting individual rates, departments consider a range of factors including cost recovery,
legislation, rates of other municipalities and market conditions. For 2014, departments were
provided with a guideline to increase fees and charges by approximately 2% and, in general,
most fees are increasing by this amount. This rate of increase helps to maintain parity with
projected budget increases and also serves to mitigate property tax increases.
Elimination of the Penny
As referenced in report FCS-13-024 in preparation of the 2014 Fees and Charges Schedule,
staff have reviewed fee structures and made appropriate adjustments where applicable to
minimize the amount of rounding at the point of sale. Rounding is not applicable on variable
fees (for example, per hour or per square foot). As a result of this rounding there is a higher
volume of fee changes that vary from the 2% guideline.
Strategic Fee Changes
In addition to the general changes noted above, some fees and charges have been noted below
since the adjustment for them is different than the guideline. All new fees have been highlighted
on the detailed user fee schedule with corresponding comments. If these new fees warranted
further explanation they are detailed below.
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Market (fees 21 -28 on the detailed fee schedule)
The rate was increased on the kitchen rental packages and cooking classes based on current
research of similar offerings outside of the market but within Waterloo Region. This new rate is
more in line.
Special Events (fees 63 - 82 on the detailed fee schedule)
New rates were added to recover costs associated with the normal wear and tear on items, and
to offset the cost of replacement if they are damaged or stolen from an event site. Currently,
these items are provided at no cost. The new rates are competitive, and based on rental rates
in the private sector.
Aquatic Fees (fees 93 -205 on the detailed fee schedule)
Some aquatic fees have varied from the 2% increase in order to ensure the rates remain
competitive with neighboring municipal pools.
Athletic Fees (fees 206 -253 on the detailed fee schedule)
Some fees at Breithaupt Centre and Grand River Recreation Complex vary from the 2%
increase in order to be consistent with the rates at other community centres. Increases were
not added to the school board rentals as increased costs are prohibitive to schools. Camp fees
were brought in line with fees at other city camps.
Community Programs & Services (fees 254 -459 on the detailed fee schedule)
Pay as you Play fees, Senior day programs, youth programs and summer playgroups, have
been reduced or are slightly lower than the 2% guideline to keep the rates affordable and
accessible for all.
Cemeteries (fees 460 - 672 on the detailed fee schedule)
Although some of the fee increases vary from the 2% target, they are still within a comparable
range with other municipal cemeteries. Many of the fees are legislated or based on cost
recovery and therefore will not always align with the target increase.
Golf Fees (fees 673 - 716 on the detailed fee schedule)
Some golf fees have varied from the 2% increase in order to remain comparable with
competitors in the industry.
KMAC (fees 717 - 772 on the detailed fee schedule)
The fee for ice rentals to affiliated sports groups is reduced as approved in report CSD-13-039,
which replaced the annual grant with a lower ice rental.
Fire— Direct Detect Fees (fees 817 - 831 on the detailed fee schedule)
Alarm Monitoring Residential (fee 818) - No increase is recommended for residential
alarm monitoring fees. The last increase saw account cancellations that negated revenue
generation. There is no justification for increase at this time. The program is service based,
not profit based, and costs are being covered at the current rates. The mandate is to
provide service in highest risk fire categories, which are the single family homes. Fire losses
are significantly less in homes that are monitored compared with homes that are not. There
is a community benefit by not increasing rates.
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Monthly Extra Unit Costs (fee 819) - This fee serves commercial customers and the rate
increase is recommended at 3%. This rate increase is sustainable for the customer base it
serves. This increase will offset the lost income by not changing the residential monitoring
rates above.
Planning Fees (fees 853 - 978 on the detailed fee schedule)
Demolition Control Applications (fees 858 - 860) - Changes to the Fees and Charges
Schedule for 2014 are required as per the revised Demolition and Control policy and By-law
(see reports CSD-13-031 and CSD-13-074). The fee was increased by $30 to cover the
cost of a notification sign. A new application fee type was added per the revised policy.
Official Plan Amendment and Zone Change (fees 894, 895, 974 and 975) - New fees
added to cover the cost of review and recirculation of files that have been inactive for over
one year. This will help recover for staff time as proposals often change and are not
consistent with the original application, warranting recirculation for further review. The fee is
reduced for combined OPA/ZC applications.
Signs (fee 902) -A new fee was added for renewals versus first year sign applications. This
was a request by the industry and staff agreed this is reasonable as renewals do not require
as much processing time.
Site Plans (fee 917) — The reactivation fee (formerly maintenance fee) was increased to
cover the cost of review and recirculation of files that have been inactive for over one year.
This will help recover for staff time as proposals often change and are not consistent with
the original application, warranting recirculation for further review. The fee is in line with
similar process for housekeeping applications.
Subdivisions (fee 924) — A new agency delivery fee has been added to cover the cost of
large document parcels. The number of large, complex documents has increased over the
years and contributes to a significantly higher volume of large parcels being delivered.
Building (fees 979 - 1074 on the detailed fee schedule)
To offset 2014 direct cost increases, Building is proposing to raise residential permit fees by
1.5%. However, due to rounding many of the fees are slightly more or less than this target. The
local home builders association has been informed of the 2014 building permit fee proposal.
Enforcement (fees 1075— 1121 on the detailed fee schedule)
Some of the dog licensing fees vary from the 2% target as these fees are rounded to the
nearest dollar. This has been a long established practice with the Humane Society to eliminate
the use of small change.
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Human Resources (fee 1122 on the detailed fee schedule)
It is proposed that the firefighter's recruitment admin fee not be increased. This fee is based on
the cost of recruitment and testing administration as per the joint recruitment process the City
participates in with the cities of Waterloo and Cambridge. The 2013 firefighter applicant pool
will carry forward into 2014, therefore this fee will not be charged in 2014. The fee will be re-
evaluated once the current applicant pool depletes.
Legislated Services (fees 1162 - 1205 on the detailed fee schedule)
Certificate of Official Fee (fee 1170) - It is proposed that this fee be increased by 8.34% to
$165 as the market will bear a larger increase in comparison with neighbouring
municipalities.
Marriage License Fee (fee 1182) - It is proposed that this fee be increased by only 0.68%
to $148 in order to maintain parity with neighbouring municipalities. Increasing the 2014
Marriage License fee any further may result in a decline in the number of licenses sold.
Lottery/Bingo License Fee (fee 1183) - Lottery licensing fees are mandated by the Alcohol
and Gaming Commission of Ontario. The licence fees are charged to charitable and non-
profit organizations who wish to hold lottery events in the City. Charitable and non-profit
organizations have experienced significant drops in lottery event revenues. As these groups
are raising much needed funds for many community programs, it is difficult to justify
requiring higher licence fees. It is proposed that the 2014 Lottery Licence fee remain stable
with no increase.
Death Registration Fee (fee 1184) - It is proposed that this fee not be increased in order to
maintain parity with neighbouring municipalities. Increasing the 2014 Death Registration fee
may result in a decline in the number of registrations processed.
Licensing (fees 1206— 1290 on the detailed fee schedule)
Class G — Cultural Festival License Fee (fee 1225) -This is a new fee that was approved
by Council on June 10, 2013. This category streamlines cultural festivals such as
Oktoberfest and the Multicultural festival to allow for one licence for the entire event instead
of a licence for each organization involved in the event. It also allows for the removal of the
Civic Celebration designation.
Revenue Fees (fees 1291 — 1306 on the detailed fee schedule)
Most Revenue fees have not been increased in order to maintain parity with neighbouring
municipalities.
Tampered Meter Cost Recovery Fee (fee 1301) —A new fee is being proposed to recover
the direct costs (example; staff time) to review and calculate the total consumption not paid
by the customer as a result of a tampered meter.
Engineering (fees 1404— 1504 on the detailed fee schedule)
Overall, Engineering fees were rounded to the nearest dollar. Site alteration permit costs were
increased to cover the staff time involved in the processing of these permits. Some service and
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connection fees were also increased to cover the true construction cost of the work. A new
section for sewer service fees was added, which will be held as a guarantee, and refunded to
the applicant upon successful completion of the work. Administration fees for applications have
been changed to 10% of the application fee, as opposed to a flat rate.
Sewer Storm Inspection Fee (fee 1494) —A new fee is being proposed to recover the
costs associated with the inspection of abandoned watermain connections.
Parking (fees 1505— 1526 on the detailed fee schedule)
Monthly Parking Rates (fees 1506 — 1510) - 2014 was to be the last year of the 10%
increases to monthly rates outlined in the Parking Enterprise business case. It is being
recommended that rates increase 4.5% in 2014 and 4.5% in 2015 instead of the original
increases in the business case. The rationale for this change is twofold; increasing rates
has reduced market share as competitor pricing has remained flat and lower demand for
new supply of parking.
Theatre Rates (fees 1519 — 1520) - The regular theatre rate has not seen increases in the
last few years so the 2014 recommended increase is higher than inflation. A new premium
theatre rate is being added for Lots 14 and 19 due to their close proximity to Centre in the
Square. Theatre goers will have the choice to pay for the convenience of a close parking
spot or a slightly longer walk for the regular parking rate charged in the Civic District garage.
Commercial Business Permit (fee 1526) - This new permit fee is to account for designated
city staff using parking spots in the downtown for city business. Prior to establishing the
Parking Enterprise, these permits were issued to staff free of charge. This new fee is based
on a recent user study and assumes staff uses a parking spot for city business on average
twice a week for 2 hours. The new fee would require departments to purchase an annual
permit for staff use in city owned downtown parking lots.
Utilities (fees 1527— 1600 on the detailed fee schedule)
Water Heater Rentals (fees 1532 — 1564) - Customers prefer to receive a larger increase
every couple of years as opposed to a small annual increases. Fees were increased in
2012, therefore no increases to rental water heater rates are proposed for 2014 Budget.
Gas Service Demolition (fee 1600) - A new user fee to recover gas service disconnect
costs prior to building demolition has been introduced. This fee is similar to a disconnect fee
that currently exists for Water shut offs under the same circumstances.
Alternative Revenue Proposal
In report FCS-13-151 an alternative revenue proposal was included which involved a further
increase to user fees by 1%. This would increase revenue by approximately $125,000 less the
$10,000 for the Leisure Access Card subsidy program. The attached Issue Paper should be
considered as part of this report to allow for a January 1St, 2014 effective date on all fee
increases.
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FINANCIAL IMPLICATIONS:
The proposed 2014 tax supported budget increase of 1.25% assumes a 2% increase to user
fees. A 1% adjustment to the rates would equal approximately $125,000 as outlined in the
attached issue paper.
COMMUNITY ENGAGEMENT:
INFORM and CONSULT - Public notice of this meeting of the Finance and Corporate Services
Committee was published in the Record on October 25th, 2013 and on the City's website. In
addition, the attached listing will be posted on the City's website subsequent to adoption by
Council.
Building, Planning and Engineering fee increases, in line with the budget call, were reviewed
with the development industry at a Waterloo Region Homebuilders Liaison meeting on Friday
September 20th, 2013.
CONCLUSION:
Staff has undertaken a comprehensive review of fees and charges and recommends that the
attached listing be adopted for 2014.
ACKNOWLEDGED BY: Dan Chapman, Deputy CAO Finance and Corporate Services
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ISSUE: AR 05— Increase User Fees by an Additional 1%, While Providing
Additional Funding for the Leisure Access Card (LAC)
FUND: Operating
DEPARTMENT: All
PREPARER: Ryan Hagey, Director of Financial Planning
NET BUDGET IMPACT: $115,000
DESCRIPTION OF THE ALTERNATIVE REVENUE PROPOSAL:
The proposed 2014 budget includes an increase of 2% to most user fees, effective January 1,
2014. This proposal would increase most user fees by an additional 1%, to a total of 3%, effective
January 1, 2014. In order to achieve an effective date of January 1, 2014 Council would need to
approve this increase to user fees as part of the broader discussion of user fees on November 18.
Fees and charges are used by municipalities to reduce reliance on the tax base for various
programs and services. Cost recovery is one of the main driving factors considered when setting
fees and charges which are often used for programs and services where customers have a choice
whether or not to use them.
To help offset increased costs of recreational programs and services, this proposal would provide
additional funding for the Leisure Access Card (LAC) fee subsidy program. LAC helps ensure that
City of Kitchener recreation programs remain accessible for lower-income families. The LAC
program has been consistently overspent for the past number of years, but the additional costs
have been covered by third party funding (e.g. Canadian Tire Jumpstart Foundation). There are
indications that the third party funding will be reduced or eliminated going forward, which would
necessitate the identification of approximately$30,000 in alternate funding for the LAC budget.
To ensure a sustainable program, it is recommended that this alternate funding be phased in
over the next few years. It is proposed that $10,000 be added this year. Staff will work in the
short term to address any remaining shortfall through existing program balances. The current
budget for LAC is $122,100, so an increase of$10,000 equates to an 8% increase to this budget.
NET BUDGET IMPACT:
Increasing user fees by an additional 1%, effective January 1, 2014 would generate approximately
$125,000 of revenue. If user fees were to be increased, staff are also recommending that
funding for the Leisure Access Card fee subsidy program be increased by$10,000. The net result
is $115,000 of additional revenue for the tax base.
RISKS/IMPACTS ASSOCIATED WITH THIS PROPOSAL:
The following risks are associated with this proposal:
• Increases to user fees can result in decreased use of the program/service, which would result
in less revenue than budgeted.
• Some user fees cannot be increased as they are set by legislation or are already at the high
end of what the market will bear.
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