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HomeMy WebLinkAboutFIN-06-018 - Fees & Charges - Reduction in GST Rate ) db KITCHENER Financial Services ~ Report To: Date of Meeting: Submitted By: Prepared By: Ward(s) Involved: Date of Report: Report No.: Subject: Councillor B. Vrbanovic, Chair, and Members of the Finance and Corporate Services Committee June 12, 2006 Pauline Houston, General Manager of Financial Services & Treasurer Dan Chapman, Director of Financial Planning & Reporting (2347) ALL May 17, 2006 FIN-06-018 RECOMMENDATION: FEES & CHARGES - REDUCTION IN GST RATE THAT the GST-included fees and charges contained in the 2006 comprehensive fee listing be amended as outlined in Appendices "A" and "B" to Financial Services Department Report FIN- 06-018, effective July 1, 2006. BACKGROUND: The 2006 Federal Budget provides that the goods and services tax (GST) rate will be reduced from 7% to 6% effective July 1, 2006. The current schedule of City fees and charges contains GST-included fees which must be adjusted to reflect the lower GST rate as of the effective date. REPORT: The City of Kitchener generates a significant portion of total revenue through fees and charges. With respect to the applicability of GST, fees and charges may be: · GST exempt (no GST charged) - e.g., licenses, children's swimming registrations · GST extra (GST added to the fee) - e.g., cemetery lots, farmers market leases · GST included (GST included in the total fee) - e.g., room rentals, green fees As a result of the reduction in the GST rate from 7% to 6%, the City must reduce GST-included fees and charges to reflect the reduction in the GST, effective July 1, 2006. Appendix "A" contains a list of proposed GST-included fees and Appendix "B" contains a list of proposed GST-included fees that also include PST. The amount of reduction for GST-included fees is 0.93% (1/107) and the amount of reduction for GST-included fees that also include PST is 0.87% (1/115). All fees have been adjusted and rounded up or down to the nearest $0.05 increment, for ease of payment and calculation, with the following exceptions: · Skating programs and skate sharpening - rounded in larger amounts for ease of payment (e.g., $4 shinny or $2.25 public skating). These fees have not been adjusted for inflation for many years. · Golf Course green fees and golf cart rentals - rounded to the nearest $0.25 for ease of payment given the extremely high volume of cash payments. · Parking rates - rounded to nearest dollar in view of coin-payment nature of operation. These fees have not been adjusted for inflation for many years. · Legal releases - held at $85 given these fees have not been adjusted for many years and the amount is well known in the community. · Fees set within a range - adjustments will be made on a case-by-case basis as specific fees are determined. It is estimated that the adjustments made to fees to reflect the GST reduction will save Kitchener ratepayers approximately $50,000 between July 1 and December 31,2006. FINANCIAL IMPLICATIONS: A reduction in GST-included fees equivalent to the change in the GST rate has no financial impact to the City. The rounding of fees to the nearest $0.05 increment is anticipated to have a minimal impact on revenues because of the small amount of the adjustment and the offsetting effect of the various increases and decreases. COMMUNICATIONS: In accordance with the Municipal Act, all fees must be published annually and made available for public inspection. A simplified version of the attached listing will be posted on the website and applicable brochures and signage will be updated to reflect the adjusted fees. 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