This issue is still especially relevant, so we are re-running an article from a few years ago. The more things change, the more they stay the same. In just about every project we work on our client city asks for a fee comparison to neighboring cities. And just about every time we reply with the remark that fee comparisons are not useful. No two fee schedules are alike, and in the end, an examination of other fee schedules just proves this point. · Cities offer different services –...

At this holiday season, RCS would like to give thanks to all the cities, counties, and special districts that made our 45 years possible. We hope that you had a wonderful 2025 and hope that 2026 is even better!

Earlier this month we were pleased to present a session on the Nuts and Bolts of Fees at the California Municipal Revenue & Tax Association Conference. It was a great conference, and if you are not yet a member of CMRTA, we suggest that you check them out at www.cmrta.org . The session provided an overview of User Fees and Development Impact Fees, including: Constitutional Background Methodology Recent Court Cases and Legislation Accounting and Reporting Even if you were not able to be...