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is assumed that the Company will request that the City Council raise
garbage collection rates to cover this additional tax. Preliminary City
Staff analysis project the following local rate effects of the increased
County Business License Tax:
Residential: It is estimated to increase the cost of collection and
disposal by $ 0.07 (seven cents) per can per month. In
1993, 54.2% of the customers subscribed to single can
service. Approximately, 42% had two can service and
would pay an additional 14 cents per month.
Commercial: It is estimated to increase the current monthly cubic
yard rate by $ 0.26. In 1993, 62% of the commercial
bins serviced were 4 cubic yards or greater. In
addition, many of these accounts are serviced more than
once per week, which will further increase the impact
on the commercial base.
Drop Box: It is estimated to increase the per yard rate by $0.29.
The rate for the smallest regular Drop Box (excluding
the handy hauler ) is 14 cubic yards.
It must be noted that these are preliminary estimates and would be subject
to change based upon updated disposal data.
As noted in the County Staff report, residents and businesses in Fremont,
Newark and Union City would not be subject to this tax, since their waste
is taken to the Durham Road Landfill located in the City of Fremont. The
County has not specified that the new revenue will be utilized for any
specific purpose or waste related program. It is also important to note
that the Landfill operations are already subject to various regulatory
fees, which inflate the cost of disposal paid by local residents and
businesses. The following chart shows taxes and fees currently levied at
the landfill by regulatory agencies on a per ton basis:
LANDFILL
FEES
PER TON
State of California Eastin Tax For Landfill Closures $ 0.600
State of California AB 939 Fee 0.750
Local Enforcement Agency Inspection Fee 0.094
Alameda County Waste Mgt Authority - Mgt Fee 1.500
Alameda County Hazardous Waste Program Fee 1.250
Alameda County Measure D Recycling Fee 6.000
Subtotal Current Landfill Fees $10.194
The County proposal will increase the per ton regulatory fees by 9.3
percent. The County Business License Tax will also represent a significant
deviation from other fees collected on a per ton basis. The County
Business License Tax will not be directly related to any waste related
program of function.
Staff recommends that the City Council review the County proposal in light
of the budgetary problems encountered by counties throughout the State. If
the City Council wishes to take a position on the matter, Staff will
prepare the appropriate document for the Mayor's signature.
,ta •
r
STEVEN C. SZALAY
COUNTY ADMINISTRATOR
AGENDA October 4, 1994
C O U N T Y A D M I N I S T R A T O R ,_ ! 1,
1994
September 29, 1994 r �? ►�, .. ,
SUSAN S. MURANISHI
ASSISTANT COUNTY ADMINISTRATOR
Honorable Board of Supervisors
Administration Building
Oakland, California 94612
Dear Board Members:
Subject: PROPOSED AMENDMENT TO BUSINESS LICENSE TAX ORDINANCE
FOR WASTE DISPOSAL FACILITY OPERATORS DOING BUSINESS IN
THE UNINCORPORATED AREAS
Recommendation:
It is recommended that your Board hear public continent and conclude the public meeting
to consider a proposed amendment to the Business License Tax Ordinance for waste
disposal facility operators doing business in the unincorporated areas that would change the
Business License Tax from 10 cents for each $1,000 of gross receipts to 95 cents per ton for
solid waste accepted at waste disposal facilities located in the unincorporated areas of the
County.
Your Board has scheduled a public hearing on Tuesday, October 18, 1994, at 9:30 A.M. to
consider approving the first reading of the proposed amendment to the Business License
Tax Ordinance.
Discussion /Summary:
In January 1991, your Board approved a Business License Tax Ordinance for the
unincorporated areas of the County to provide funding for unincorporated areas services
and help mitigate 1991 -92 State Budget cuts. A component of the Ordinance includes
charging a tax at a rate of 10 cents for -each $1,000 of gross receipts to public utility
providers conducting business in the unincorporated areas including those providing
sanitary and garbage, electrical, gas, cable television, and Public Utility Commission (PUC)
related telephone services. An exemption is provided for any public utility which pays a
franchise tax to the County based on gross receipts. The exemption applies only to the
business conducted under the franchise agreement.
Increasing the Business License Tax for Waste Facility Operators doing business in the
unincorporated areas has been approved as part of the Tier II Budget Balancing Strategy to
help mitigate the impact of the 1994 -95 Final State Budget on Alameda County. Among
other cuts, the State has shifted approximately $140 million in County property taxes to
schools over the past three years. Specifically, this component of the strategy includes
1221 OAK STREET • SUITE 555 • OAKLAND. CALIFORNIA 94612 • (51 O) 272.6984
FAX (510) 272 -3784
• •
Honorable Board Members - 2 - September 29, 1994
changing the Business License Tax charged to Waste Disposal Facility Operators doing
business in the unincorporated areas from 10 cents per $1,000 of gross receipts to 95 cents
per ton of solid waste accepted at waste disposal facilities located in the unincorporated
areas.
For comparison, in January 1993, the City of San' Leandro imposed an increased charge of
95 cents per ton under its Business License Tax Ordinance while the City of San Jose
imposed a $13 per ton increase effective July 1992. Annual Business License Tax revenues
from Waste Disposal Facility Operators are currently estimated at $12,423 per year at the
current rate. Based on the attached preliminary estimates, changing the tax to 95 cents per
ton would generate additional estimated annual, revenues of $1.9 million assuming the
annual receipt of approximately two million tons of solid waste by Waste Facility Operators
doing business in the unincorporated areas. For 1994 -95, estimated actual and accrued
revenues total approximately $1.5 million for nine months assuming implementation of the
tax change on January 1, 1995.
It is difficult to estimate how the proposed increase in the Business License Tax will affect
residential and commercial customers receiving solid waste disposal services. This is
because it is not possible to predict how these costs will be apportioned between residential
and commercial customers and because there are varying levels and types of residential and
commercial use.
Two possible examples of the potential impact include the additional monthly cost for
weekly disposal of solid waste for one or two 32 gallon cans for residential customers and
the additional monthly cost for disposal of one to two cubic yards of solid waste for
commercial users. The following chart shows these additional costs assuming roughly one -
half of solid waste received by Waste Facility Operators in the unincorporated areas is
generated by residential users and one -half is generated by commercial users.
Monthly cost for one 32
gal. can service .
6.1 cents per month
Monthly cost for one cubic
yard
38.4 cents per month
Monthly cost for two 32
gal. can service
12.3 cents per month
Monthly cost for two cubic
yards
76.8 cents per month
Attachments A, B & C provide backup information for these examples. As shown in
Attachment C, the increase for residential customers may result in less than a 1% increase in
waste disposal costs. For commercial users, the increase may range from less than 1% to
4.7 %.
Honorable Board Members - 3 - September 29, 1994
The customer base for Waste Facility Operators in the unincorporated areas include
Alameda County's unincorporated areas, the City and County of San Francisco and
Alameda County cities excluding Fremont, Newark and Union City. This includes over
700,000 households and approximately 60,000 businesses.
SB 376, Statutes of 1993, changed the Government Code to increase public notice and public
meeting requirements for new or increased general taxes. Pursuant to the Government
Code, on August 30, 1994, your Board scheduled a public meeting for October 4, 1994 and a
public hearing for October 18, 1994 to consider approving the first reading of the proposed
amendment to the Business License Tax Ordinance for Waste Disposal Facility Operators
doing business in the unincorporated areas. Appropriate notice has also been provided
pursuant to the Government Code.
Financing:
For 1994 -95, estimated additional revenues from changing the Business License Tax for solid
waste disposal facility operators are $1.5 million assuming implementation of the tax change
on January 1, 1995. These revenues will be used to help mitigate Final State Budget cuts
and re- balance the 1994 -95 Budget. Annual revenues from imposing the tax are estimated
at $1.9 million.
Very truly yours,
-TEVEN C. SZALAY
COUNTY ADMINISTRATOR
SCSXG
Attachments
pnjpbus4.kg
c: Auditor - Controller
County Counsel
Treasurer -Tax Collector
Lynn Suter, Legislative Advocate
City Managers
City & County of San Francisco
Joint Refuse Rate Review Committee
Waste Management Authority
Waste Management of Alameda County
BFI, Corporation
Budget Technical Workgroup
Budget Advisory Workgroup
17- Aug -94
Potential Annual Disposal Site
Revenues from Revising
Business License Tax
Estimated Rate Assuming 1/2 Tonnage
is Residential
Sibe\Source
Altarnont
Contra Costa County"
San Francisco
Alameda County
Subtotal
Vasco Road
Alameda County
Total All .
'per solid waste management authority
— conditional use permit filed
Waste disposal limited to 1,950 tons
per day or 507,000 tons max annually.
Attachment A
Number of
Assume Cans 32gal. monthly cost monthly cost
1993 Gross 1/2 Tonnage @30 bs. Mnual Revenue cost per for one can for two can
Tonnage' is Residential per Can @$.95 per Ton 32 gal. can service service
WA WA WA
628,193 314,097 20,939,767
909,725 454,863 30,324,167 a
1,537,918 768,959 51,263,933 $730,511 $0.014 $0.061 $0.123
428,925 214,463 14,297,500
$203,739
$0.014
$0.061
$0.123
I , 843 983,422 65,561,433
4,
14
$0,061
$0.123
0
17- Aug -94
Potential Annual Disposal Site
Revenues from Revising
Business License Tax
Estimated Rate Assuming 1/2 Tonnage
is Commercial
Sita\Source
Altamont
Contra Costa County"
San Francisco
Alameda County
Subtotal
Alameda County
Total All
'per solid waste management authority
— conditional use permit filed
Waste disposal limited to 1,950 tons
per day or 507,000 tons max annually.
Number of
Assume Cubic yards
1993 Gross 12 Tonnage @200 gal per cubic yard
Tonnage' is Commercial or 188 lbs. per cubic yard
Annual Revenue cost per
@$.95 per Ton cubic yard
Attachment B
monthly cost monthly cost
for one for two
cubic yard cubic yard
WA WA WA
628,193 314,097 3,341,452
909,72:i 454,863 4,838,963 •
1,537,918 768,959 8,180,415 $730,51.1 $0.089 $0.384 $0.768
428,925 214,463 2,281,516 $203,739 $0.089 $0.384 $0.768
1,9ffi,843 983,422 10,461,931' 4
0
29- Sep -94
Change
She/Source
3.11%
Refuse Pickup Practices/Rates
3.140%
Aftamont
1.690/0
Vasco Rd./Berkeley transfer
(Based on telephone survey of cities &
1.51%
Aftamont/Directhaul
•
3.74%
Aftamont
waste disposal facility operators)
Durham Road, Fremont
Business License Tax
4.71%
Aftamont
Business License Tax
1.15%
Vasco Rd./Direct haul
rate
Durham Road, Fremont.
rate
Aftamont
Incorp./Unincorp. Mandatory
Monthly Residential
(@$.95 per Ton)
Monthly Commercial
( (@$.95 per Ton)
station
Residential
Rate for
Monthly Cost
Percent
Rate for
Monthly Cost
Pick -up
one 32 Gal. Can"
per 32 gallon can
Change
one Cubic Yard
per cubic yard
1
Alameda Yes
$11.40
$0.061
0.54%
$12.33
$0.384
2
Albany Yes
$13.32
$0.061
0.46%
$12.23
$0.384
3
Berkeley Yes
$12.10
$0.061
0.51%
$22.70
$0.384
4
Dublin Yes
$8.69
$0.061
0.70%
$25.40
$0.384
5
Emeryville Yes
$7.50
$0.061
0.82%
$10.28
$0.384
6
Fremont No
$16.99
WA
$42.05
WA
7
Hayward Yes
$8.50
$0.061
0.720/6
$8.15
$0.384
8
Livermore No
$10.93
$0.061
0.56%
$33.45
$0.384
9
Newark No
$12.20
WA
$48.07
WA
10
Oakland Yes
$14.34
$0.061
0.43%
$12.76
$0.384
11
Piedmont Yes
$14.18
$0.061
0.430%
$14.00
$0.384
12
Pleasanton Yes'
$18.93
$0.061
0.320/6
$71.59
$0.384
13
San Leandro Yes
$1040
$0.061
0.59°/4
$10.13
$0.384
14
Union City Yes
$11.52
WA
$43.94
WA
Unincorporated Areas Yes
Castro Valley
$9.95
$0.061
0.629%
$10.13
$0.384
San Lorenzo,Ashland,
Cherryland
$9.50
$0.061
0.651/6
$10.13
$0.384
San Francisco Yes
$9.44
$0.061
0.650%
$65.12
$0.384
"Use 90 gal. can only. $5 permit allows direct haul.
32 gal.can contains average of 30lbs. of solid waste.
ATTACHMENT G
Percent
Change
She/Source
3.11%
Aftamont
3.140%
Aftamont
1.690/0
Vasco Rd./Berkeley transfer
station
1.51%
Aftamont/Directhaul
•
3.74%
Aftamont
Durham Road, Fremont
4.71%
Aftamont
1.15%
Vasco Rd./Direct haul
Durham Road, Fremont.
3.01%
Aftamont
2.740/a
Aftamont
0.541%
Vasco Rd. /Pleasanton transfer
station
3.790/6
Aftamont
Durham Road, Fremont
3.790% Aftamont
3.791Y. Aftamont
0.590% Aftamont