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Credit Card Processing Fees
Since there is a lot of interest in credit card processing and convenience fees recently, I thought this would be a great time to write...
Eric Johnson
Jun 7, 20193 min read
Framing the Case for Fees
As the typical reader of the RCS blog articles, you are a technically skilled government finance professional and can make a strong...
Rick Kermer
May 12, 20193 min read
Services Limited by State Laws
While performing a fee update and going through the hundreds of different fees and fines which a city may have, we noticed some fees...

Chu Thai
Apr 15, 20193 min read
Circulation Infrastructure Nexus
In my early years of calculating development impact fees (henceforth DIFs) I had to experiment with different nexus factors for...
Rick Kermer
Mar 17, 20194 min read
Costing Recreation Services
As part of a Cost of Services Study we are usually asked to provide the full cost of Recreation services and then make recommendations to...
Eric Johnson
Feb 9, 20193 min read
The Proposition 13 con job
Forty years ago, in 1978, California voters passed Proposition 13 by an overwhelming margin. This proposition significantly changed...
Rick Kermer
Nov 12, 20183 min read
Comprehensive or Targeted Fee Study
There are two different approaches to doing a Fee Study. You can either do a comprehensive study that involves the entire organization...
Eric Johnson
Oct 23, 20182 min read
Thirty Years of Impact Fee Experience
This last January 16th I watched with no small amount of pride while the Chino City Council adopted an updated set of development impact...
Scott Thorpe
Jul 13, 20185 min read
Cost Studies
The same person who is credited with inventing accounting, Luca Pacioli, an Italian mathematician from the 15th century, is also credited...
Rick Kermer
Jun 18, 20183 min read
Government as a Business
When the authors of Proposition 4 in 1979 were writing the ballot measure it was based on the idea that government should act more like a...
Eric Johnson
May 13, 20182 min read
Allocating Administrative Functions in Other Departments
During my time as a Finance Director I was happy with hiring the best user fee consultant for the job and letting him or her do all the...

Chu Thai
Apr 15, 20182 min read
Mitigating the Impact of Accrued Benefit Payouts
You’re going into the fiscal year with a balanced budget and no clouds on the fiscal sky. Suddenly, in July, your police chief announces...
Rick Kermer
Jan 17, 20182 min read
Mandatory Approval of Accessory Dwelling Units
In July I wrote about the State Legislature requiring easier paths to increasing residential Accessory Dwelling Unit (ADU) construction...
Eric Johnson
Nov 13, 20173 min read
Next Steps After a Fee Update
So you have just updated your fees and you are justifiably proud of this accomplishment. Now, what’s next? You could just rest on your...
Eric Johnson
Oct 28, 20172 min read
Fee Increases in Between Cost Studies
When I first started doing Cost Studies, cities were unlikely to know the cost of their services let alone charge what the services cost....
Rick Kermer
Sep 17, 20173 min read
Accessory Dwelling Units
Many of you have been wrestling with integrating the recently passed State legislation (AB 2299 and SB 1069) that requires most cities to...
Scott Thorpe
Jul 7, 20173 min read
Are Credit Card Processing Fees for You?
For many years the credit card industry vigorously fought against any effort to charge a processing fee to use a credit card. Credit...
Eric Johnson
Jun 14, 20172 min read
Available versus Billable Hours – Redux
Nine years ago, I wrote the following article. Since the concepts are just as relevant today, I’m reprinting it with some editorial...
Eric Johnson
May 14, 20173 min read
Two Not-So-Scary DIF Collection Requirements
I often get asked about two Development Impact Fee “problems.” The first is the “five-year requirement” and the second is the difficulty...
Scott Thorpe
Apr 16, 20174 min read
What is required to set fees?
It is generally understood that you need a resolution at a public hearing to set fees. But is that correct? It turns out that is not...
Eric Johnson
Mar 12, 20171 min read
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