It is the policy of the BOCC to attempt to reduce the County’s degree of reliance on ad valorem taxes (i.e., property taxes) for annual operating revenues by pursuing appropriate fees for services rendered. Reasonable fees for goods and services shall be based on the following criteria: (i) BOCC policies (ii) cost of service provided, (iii) community standards, and (iv) applicable laws, rules and regulations.
Fees will be set taking into account the full cost of service, both direct and indirect, the primary beneficiary of the service, prevailing market conditions when appropriate, and specific policy direction of the BOCC. The full cost of services will be calculated in a method consistent with current cost accounting principles and will include overhead, or indirect costs, of both the department and the County, as well as direct costs.
The portion of the full cost of services included in the fee rate structure will reflect the beneficiaries of the services. Fee rates for services solely benefitting individuals should be set to recover the full costs for those services. Services benefitting the community rather than individuals should be funded by taxes rather than fees. For services that benefit both individual recipients and the community, the portion of fees and taxes should approximate the apportionment of the benefits. An exception would be made for those County programs and services that are designed to support or incent participation by the public and thus may not have cost recovery as a primary objective. Agencies and departments shall regularly review their fee schedules in order to meet these criteria.
Fees for service will be reviewed for adjustments annually and included for the BOCC’s consideration in the annual budget process. Market conditions and inflationary cost increases will be reviewed to determine necessary annual increases and large increases in a single year shall be avoided if at all possible. Full cost calculations will be performed every three to five years to ensure the accuracy of services’ cost basis.
Resolution No. 122-02
Revision Number: 015-14
Date of Last Review: Adopted 12-19-02, Revised 04-03-14