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...

If you are attending the CSMFO Conference in San Jose next week, please stop by Booth 522 and say Hi. See you there.