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O91-17 Rev. 4/30/91 ORDINANCE O91-/7 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ESTABLISHING AN "INTERIM SERVICES FEE"; APPLICABLE TO STRUCTURES CERTIFIED FOR OCCUPANCY BUT NOT APPEARING ON THE COUNTY TAX ROLL; PROVIDING FOR DEFINITIONS; PROVIDING FOR THE IMPOSITION OF AN INTERIM SERVICES FEE; PROVIDING FOR THE ESTABLISHMENT oF A NONLAPSING TRUST FUND FOR REVENUES RECEIVED AND SETTING FORTH THE AUTHORIZED USES OF SAID FUND; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION AS SECTION 5-4.2 OF THE CODE OF ORDINANCES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the existing revenue streams of the City of Boynton Beach are insufficient to meet the ever increasing demand for additional municipal services generated by the idevelopment of properties and their subsequent occupancy or use; and WHEREAS, the City Commission of the City of Boynton Beach, Florida desires to offset the demand for additional ~ services provided by the City which occurs when a property is developed and before such improvements are placed on the tax roll; and WHEREAS, the City has heretofore commissioned and approved the findings contained in the Interim Services Fee report prepared by FAU/FIU Joint Center for Environmental and Urban Problems to design a methodology to support the collection of such a fee, a copy of that report being attached as Exhibit "A" and incorporated as specific findings of this commission; and WHEREAS, the City Commission of the City of Boynton Beach, Florida deems it in the best interest of the citizens and residents of the City to adopt an interim services fee to offset the deficit that is generated by the cost of providing services to improved properties which are not yet on the tax roll; and WHEREAS, the City Commission of the City of Boynton Beach, approves the creation of a nonlapsing trust fund for receipt of fees collected and setting forth uses; NOW, THEREFORE, BE IT ORDAINED BY THE CITY CO~4ISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, THAT: Section i. The foregoing "Whereas" clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this Ordinance hereof. Section 2. The City Commission of the City of Boynton Beach, Florida hereby establishes an "Interim Services Fee" which shall be implemented as follows: Interim Services Fee A. Definitions. "Interim Services Fee." Annual user charge applicable to structures certified for occupancy by the city building department but not appearing on the Palm Beach County tax rolls as an improvement to real property. "Structure." Any building or improvement, for which a certificate of occupancy is required, constructed upon real property located within the municipal limits of the City of Boynton Beach. "Owner." That person or legal entity reflected on the public records of Palm Beach County as the owner of real property upon which a structure has been completed. Interim services fee levied. Every structure located within the city and not yet appearing on the County tax roll, shall be subject to an interim services fee. This interim services fee shall be in effect from the date of the issuance of a certificate of occupancy to January 1 of the year following the issuance of the certificate of occupancy for the strucuture. Said fee shall be charged in accordance with the fee schedule which is attached hereto incorporated herein and identified as Exhibit "B" and the computation hereinafter set forth. Dwelling unit computation by building official For the purposes of this subsection and Exhibit "B" dwelling unit computation shall be made as follows: Each single-family unit, condominium, apartment, and shall count as one. including hotel unit, To arrive at a constructive number of dwelling units for commercial and/or industrial structures, the building official shall divide the total building square footage for each such industrial and/or commercial structure by one thousand (1,000) square feet rounded to the nearest tenth (.1). Fee determination; proration. The dwelling unit computation shall then be utilized by the building official in conjunction with the fee schedule set forth in Exhibit "B" in computing the interim services fee applicable to each structure certified for occupancy subsequent to January 1st of each calendar year. The following example illustrates how the interim service fee is arrived at: Example: a 22,565 square building is issued a certificate in December of any given year. foot office of occupancy 22,565 + by 1,000 = 22.565 22.6 x $10.23 = $231.20 Interim service fee for this be $231.20. structure would Procedure. The building official of the City of Boynton Beach shall be charged with the collection of the interim services fee which fee shall be collected as a condition prior to the issuance of a certificate of occupancy by the building department. The fee shall be determined in accordance with the Schedule of Fees attached hereto, incorporated herein an identified as Exhibit "B". Said fee statement shall be presented to the owner of the property and the fee shall be collected prior to the issuance of a certificate of occupancy. Subsequent to collection, and in any event, on a daily basis, the building official shall remit monies collected pursuant to this section to the offices of the city finance director. The building official of the City shall not issue a certificate of occupancy for any development unless the development is eligible for all required municipal services. No improvement shall be eligible for municipal services unless an interim service fee has been paid. Creation of nonlapsing trust fund. The Finance Director of the City of Boynton Beach, Florida, shall deposit all funds collected into a nonlapsing trust fund established and maintained by the City. The use of such funds will be restricted and limited to expenditures for public safety, physical environment (public works administration costs), maintenance and services for roads and streets, health (animal control), library and parks and recreation., which are associated with the properties from which the funds were collected. The City Manager shall provide the City Commission with recommendations for expenditure of these funds during the annual budget process or from time to time as needed. Such expenditures of funds shall be limited to a percentile of total fees collected for each of the services as identified herein. The City Commission by resolution must approve all expenditures from said trust fund upon determination that said expenditures are appropriate. Section 3. That all ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. Section 4. Should any section or provision of this ordinance or portion hereof, any paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the remainder of this ordinance. Section 5. Authority is ordinance as Section 5-4.2 of the Code of )ermitting said renumbering as is necessary :he numbering system used in the Code. Section 6. This ordinance shall immediately upon passage. FIRST READING this /~ hereby granted to codify said Ordinances and to conform to become effective day of 1991. SECOND, FINAL READING and PASSAGE this day of ATTEST: (Corporate Seal~ Interim. Ser 3/25/91-YT Rev. 4/30/91-¥T CITY OF BOYNTON BEACH, FLORIDA Co~missioner CITY OF BOYNTON BEACH INTERIM SERVICES FEE Florida Atlantic University/Florida International University Joint Center for Environmental and Urban Problems Ft. Lauderdale, Florida March 13, 1991 EXHIBIT "A" - f 1 I I I L L L CITY OF BOYNTON BEACH INTERIM SERVICES FEE Submitted to: Scott Miller, City Manager City of Boynton Beach Prepared by: Florida Atlantic University/Florida International University Joint Center for Environmental and Urban Problems Marie York, Senior Research Associate Michele' L. Edwards, Research Assistant Martin A. Schneider, Research Assistant I I i I I l ! L L 1 L Introduction The existing revenue streams of the City of Boynton Beach are insufficient to meet the ever increasing demand for additional munidpal services generated by the development of properties and their subsequent occupancy or use. When a property is developed it becomes a demander of additional services, but the placement of improvements on the tax roll does not occur until January 1 of the following year, and ad valorem taxes are not billed until the following November. The City of Boynton Beach proposes to adopt an interim services fee to offset the deficit that is generated by the cost of providing services to improved properties which are not yet 9n the tax roll. The city, therefore, commissioned the FAU/FIU Joint Center for Environmental and Urban Problems to design a methodology to support the collection of such a fee. The gap of time, or interim during which expenditures are created by service demands but are not covered by ad valorem taxes or other fees such as user fees, Utility fees, or permit fees is the time period of the interim services fee. This interim period, between the time service demand is created and property assessment ~olls are effective (January 1), is the only relationship between taxes and an interim services fee. The amount of an interim services fee is not based on the value of the property, but is based upon the direct costs of.the s,ervices provided to the properties. The interim ~ervices fee does not include expenditures for capital facilities nor for the indirect qosts associated with general government services. Since the interim services fee is ~esigned to be paid at the onset of service provision and is based on the cost of ~elivery of services through the end of the year, the amount of the interim services t~oynton Beach 1 [ [ I fee is discounted to its net present value. Net present value is defined as the present .~'~ value of future cash flows discounted at the appropriate interest rate. A one-time collection of the fee at the time of issuance of the certificate of occupancy simi~lifies the collection/payment procedure. It is imp~)rtant to note the distinctions between "impact fees for capital facilities" versus "interim services fees." Impact fees for capital fadlities are charged based upon the demand for capital facilities and infrastructure that results from new development. Interim services fees are determined based upon services required for new development before the property actually goes onto the tax roll. Funds collected for interim services do not pay for capital facilities. Background The City of Boynton Beach has a population of approximately 54,900 residents at its peak during season, and has had rapid population growth, doubling and redoubling since 1970. The city is primarily residential, but includes: 52 light industries, a number of strip retail shops, the regional Boynton Beach Mall, a variety of small service businesses, 11 commercial banks and seven savings and loan associations.' Growth has been of major importance to the economic base of the greater Boynton Beach area, with the buying and selling of land and construction an integral part of the economy. The new growth has had an impact on the city's revenues and expenditures. The amount collected in taxes, fees and intergovernmental revenues have increased due to new construction and continued population growth but the ' City of Boynton Beach Comprehensive Annual Financial Report, September 30, 1989, p. ii and xi. Boynton Beach 2 growth has also created an increase in service and infrastructure expenditures, particularly for public safety. Operating expenditures have increased due to personnel growth in various departments. Other municipal services experiencing increased demands include: planning and zoning, sanitation, highways and streets, recreation services and park facilities, public improvement, water and sewer, and general administrative services? In fiscal year 1988-89, property taxes produced 47% of the general revenue, a slight increase over fiscal year 1987-88. The 1988-89 millage 'ate for Boynton Beach was 8.735. ~esides the general revenue fund, the depository of ad valorem taxes and many fees, Ihe City of: Boynton Beach has several special revenue funds. The local option gas iax fund, created in fiscal year 1983-84 for the distribution of gas tax revenues, is qarmarked for road improvements. A publidty fund, established to promote the ~ity, levies 'a special annual tax on all real and personal property not to exceed two mills. The reserve for parks and recreation facilities fund is collected from developers for the acquisition and development of park and recreational land. Tax ncrement financing is used to fund downtown revitalization.3 ?he City of Boynton Beach's debt service funds include the public service tax, 'ecreational and municipal beach, building improvement and 1988 general ~bligation debt service funds.' The City's net general obligation bonded debt per apita was $292.19 for fiscal year.198~89, which represents a decrease in net bonded adebtedness from the prex;ious two years. , ~ City of Boynton Beach Comprehensive Annual Financial Report, September 30, 989, p. iii-iv. ~ ibid p. iv-v. ' ibid p. 5. oynton Beach 3 I i I I I l l l [ [ [ L L L Financial Constraints The City of Boynton Beach is faced with the problem of providing increased services, due to continuing growth, within tight fiscal constraints. Boynton Beach, as all local governments have the option of raising its primary source of revenue, the property tax, to pay for capital and services. However the public is often unwilling to have taxes raised particularly if the need is perceived to be created by new development and that the new development is not paying its share. As a result local governments have increasingly turned to user fees which can finance specific public services by tapping the users of that service. The funding of capital improvements through taxation of new development is not a solution. This is because Florida's local governments are prohibitedfrom imposing taxes on new developments only. Since local governments are prohibited from imposing taxes upon only new development, they must utilize their police' powers to reduce the probability of negative externalities caused by new development in their area2 The inability of existing capital stock to accommodate further development- in an area is an acceptable reason for the use of local regulatory powers. Impact fees are considered a regulatory action, not a tax, and thus can be issued against new development. There are, however, restrictions on impact fees including: showing that new development causes a demand for capital improvements; ensuring that fees exacted do not exceed the costs incurred; earmarking and spending the fees only for the purpose for which they were collected; and spending the money in the area ' Nicholas, James C. "Impact Exactions: Economic Theory, Practice and Incidence," address delivered at a Symposium on Exactions: A Controversial New Source of Municipal Funds, Duke University School of Law and the Lincoln Institute of Land Policy. Boynton Beach 4 that paid the fee. Impact fees, therefore, are a partial solution for funding of infrastructure, but the funds for non-capital services for new development remain unaddressed. Interim Services Fee An interim service fee is similar to an impact fee, in that there is a direct relationship between the fee and the use of revenues collected through the fee. Unlike the impact fee, which is used for capital improvements near the area of new development, the interim service fee is to cover city expenditures for services new development requires for the interim period prior to being placed on the tax roll. During this interim period, the need for additional municipal services is generated by the development of property and its subsequent use. This time gap, or interim during which expenditures are created by the demand for service, but are not covered by ad valorem taxes or other fees such as user fees, utility fees, or permit fees is the time period that the interim services fee covers. When a property is developed it becomes a demander of additional services, but the placement of improvements on the tax roll does not occur until January 1 of the year following the issuance of the certificate of occupancy (or near readiness for occupancy), and billing of ad valorem taxes is not issued until the following November. The assessment of properties and collection of ad valorem property taxes are the responsibility of the Palm Beach County Property Appraiser and Tax Collector. In establishing an interim service fee for the City of Boynton Beach, a direct relationship must be shown between the fee and the value of the services to the t~oynton Beach 5 new development. Establishing the amount of the fee directly from the cost of services provided to the improved property is a key factor in distinguishing the interim service fee from a tax. Legal Precedence The legality of interim services fees has not been established. The issues are similar to early impact fee adoption when little legal precedence existed. In several early attempts, impact fees in Florida failed after l~ing subjected to judicial review. In four cases, impact fees were found to be beyond the authority of cities to impose. In I976, however, two court cases upheld impact fees. In the first case, Wald Corporation v. Metropolitan Dade County (Fla. App., 338 So.2d 863), the court held that a local government could require offset dedications (for canals) as a condition of development approval. The court found that there was a "sufficient rational nexus to [the county's] goals of achieving intelligent planning designed to protect health, safety and welfare of county dtizens to uphold constitutionality of such ordinances as a valid exercise of police power, in that, inter alia, property was located in areas subject to periodicflooding...." In the second case, Contractors and Builders Association of Pinellas County v. City of Dunedin (329 So.2d 314 [Fla. 1976]), a series of impact fees, adopted to pay for the extension of city water a-nd sewer systems, were challenged. The court held that setting connection charges not exceeding a pro-rata share is reasonable, as long as the money is limited to meeting the costs of expansion. The court also noted'that the funds collected must be earmarked and spent for the purpose:for which they were collected. After the Dunedin case, Broward County was the first to apply the Dunedin principles to services other than utility hook-ups. Impact fees for parks, roads and Boynton Beach 6 i. i ! l l [ schools were developed and upheld in Hollywood Inc. v. Broward County (431 $o.2d 606 [Fla. 4th DCA 1983]). The reason that Broward's impact fees were upheld, while earlier attempts had failed, was the strict adherence to the Dunedin principle~and the establishment of a "rational nexus" between the "fee and the antidpated needs for the community because of new development." Impact fees are well established in Florida flow, and are commonly used to recover a pro-rata share of the cost of expansion required by new development. A few cities have implemented interim services fees, but only one has faced legal challenge. In 1985, the Circuit Court invalidated two City of Oakland Park ordinances imposing an "interim services~ and facilities fee." The final judgment in the Oakland Forest Corporate Center, et al. vs. City of Oakland Park(Case No. 85- I~lg0-CD) stated that the fee was actually an unauthorized tax. The reasons for this finding were that: o the fees were based on the value of new construction; o the fees were not shown to offset needs due to growth; o the revenue gathered from the fee was not earmarked for a special fund but placed into the dty's general fund; and o the fees were not uniformly imposed, i.e., the same properties exempted from ad valorem taxation were also exempted from the fee. T B ae methodology used in creating this interim services fee for the City of Boynton .~ach takes these issues into considertion. B¢ynton Beach 7 ! !. l / L L L L Legislative Responses There have been several attempts made at the state level to legislatively authorize local option interim services fees. In 1989, HB 135 and SB 121 which would both create a "Local Option Interim Proprietary and General Services Fee Act" died on the calendar. In 1990, HB 261 died in the House Appropriations Committee, and SB 164 died in the Senate Finance, Taxation and Claims Committee. A local option interim services bill has not been resubmitted for the 1991 session thus far. A bill (HB 539) introduced by Representative Hawkins, which attempted to provide for "assessment and taxation of certain real property based on a fractional-year assessment roll", also died on the calendar in 1989. It again died on calendar in 1990 as HB 139. A fractional-year assessment roll bill appeared as SB 1208 in 1990, sponsored by Senator Dudley. This passed the Senate, but died in messages to the House of Representatives. Two bills dealing with fractional-year assessment have been resubmitted by Representative Hawkins for the 1991 session. They appear as joint resolution HB 99 and general bill HB 101. The appearance and resubmission of these bills, in legislature indicate that these approache~ are being seriously considered at the state level. If any of the fractional- year assessment bills passes into Florida law, it may dismiss the need of an interim services fee. The fact that fractional-year assessment is being examined indicates that the state understands that local governments are losing revenue during the interim between the time when an improved property receives city services and when it is actually placed on the tax roll. Boynton Beach 8 i t- i I l i. [ [ I_ !_ L L i Meflxodology In designing the interim services fee, a conservative approach was taken, and'the previously mentioned legal considerations were constantly kept in mind. The amount of the interim services fee is not based on the value of the property, but is based upon the costs of the services provided to the improved properties. To ensure that the fee does not give the appearance of a tax, property which is exempted from the tax roll is not to be exempted from the interim services fee. The calculation of the fee takes into account the fact that the property owner is offsetting a portion of the costs of service delivery through franchise, utility and other fees. The interim service fee does not include expenditures for capital facilities nor for the indirect costs associated with general services, such as management, personnel, legal, finance and budget. These general expenses are excluded because it cannot be argued that these services would be funded at a lower level if the development did not occur. Since the interim services fee is designed as a one-time fee to be paid at the onset of service delivery, but is based on the cost of delivery of services through the end of the year, the fee is discounted to its net present value. Net present value is defined as the present value of future cash flows discounted at the appropriate interest rate. The one-time collection of the fee at t~e issuance of the certificate of occupancy simplifies the payment procedure. BOynton t~each 9 1 l I I L L L L The methodology identifies the expenditures for services provided by the city at the time of development, thus linking payment of the fee to the benefit received. The cost of serving existing developed properties is used as the basis for determining the fee that new development is to be charged. In order to develop an equitable fee, reflecting the actual expenditures for services, a behavioral economic model is used to determine the expenditures on a per capita basis for residential and nonresidential users. Only the proportional share of expenditures that are not met through other forms of payment are used in the calculation of the fee. For example, the percentage of expenditures that is paid for through other fees, such as utility taxes, are excluded. The services which are included in the calculation of the interim services fee are: public safety, physical environment (public works administration costs), maintenance and services for roads and streets, health (animal control), library and parks and recreation. Different land uses generate different types of service needs. Therefore, each land use category was evaluated to determine if it created a direct demand for each service. F6r example, commercial and industrial uses do not create a direct demand for libraries or park and recreational services. Thus, the cost for these services are not included in the calculation of the interim service fee for commercial or industrial land use types. Since service needs are generated by both residents and nonresident users, the methodology is based on per capita demand per type. It was necessary to find a compatible definition to fit all categories relating service needs thus generated by residents, employees, and customers. Additionally, each user is not a demander of Boynton Beach 10 services 24 hours a day, seven days a week. An equivalency definition was thus created to represent "an individual who is in the city for 24 hours." This functional population equivalency was based on the number of residents, employees, and customers who create the demand for services within a 24 hour time period. Because a person is not in the dty for all hours of a day, one "functional person" actually represents several persons who are in the city for a lesser time. The functional population equivalency units for residential units is given as an e~ample, using a hypothetical figure of 10,000 residents: [(10,000 residential pgpulation x 10 hours in the city a day x 7 days a week) / 7 days per week] / 24 hours a day = 4,167 functional persons requiring services. This means that although the city may actually have 10,000 residents, the service demand generated is equivalent to 4,167 round-the-clock, seven-day-a-week, d~mander of residential services. This is based on the assumption that a resident occupies a dwelling unit, on the average of ten hours a day. in the calculation of commercial and industrial users, employees are assumed to be on the job eight hours a day. The assumptions of time spent at a retail location by customers averages 30 minutes per vi. sit, while office/industrial visitors average one hour per visit. The following three tables describe the methodology and give the data used in the development of the interim services fee. Table I is an economic model flow Boynton Beach 11 ! 1 1 l i t_ L L ! diagram describing the methodology used in developing the fee. The model starts with input data and assumptions; goes through the calculation of functional population, expenditure shares and net impact; and results in the recommended fee per category. Table II lists the data used in calculating the fee as derived from dty sources. Data is provided by sources with a high degree of reliability and is generally based on actual counts and surveys. Table III lists the assumptions used in calculating the fee based on information from the dty and other sources. Assumptions often include derived data or assumptions based upon economic or planning theory. Boynton Beach 12 Table E¢onomio Hodel Flo~ D~agram MODEL INPUT Data Assumptions [ CALCULATIONS OF FUNCTIONAL POPULATION Residents, employees and customers per type of use Residents, employees and customers hours in city per average day Functional population per 24 hours Functional population per 24 hours per unit or 1000 sq. ft. i I l t t [ [ [ EXPENDITURE SHARES expenditure per category per month Assignment of appropriateness of category Calculations of expenditures per functional person Calculations of expenditures per category per functional person NET IMPACT Total expenditures per functional person per category Expenditures in excess of revenues per functional person Net monthly expenditures per unit or 1000 sq. ft. INTERIM SERVICE FEE PER CATEGORY Total service expenditures per month per unit or 100 sq. ft. ranging in value depending upon the month C.O. is issued, discounted to its net present value, and weighted to that user's functional population RESULT A variable fee based upon the month of the year that services are demanded for residential dwelling u~its, hotel/motel units 1000 sq. ft. of office/service spaceL and 1000 sq. ft. of industrial space Boynton Beach 13 I I I ! ! I I l ! l I_ L L Table II Data Number of single family dwelling units Number of multifamily dwelling units Number of hotel/motel units Retail square footage Office/service square footage Industrial square footage Annual discount rate Percent of budget funded by ad valorem taxes Expenditures (monthly) Public safety police dept. Public safety fire dept. Physical environment (public works) Roads & streets Health (Animal Control) Library Parks & recreation Sources: City of Boynton Beach Florida Statistical Abstract Boynton Beach 14 17,1Ol 10,I00 717 2,793,050 245,140 2,263,440 8.03 47% 552,438 341,090 17,176 · 54,396 6,455 56,542 238,708 L ]- ! f. i I [ [ Table ..III Assumptions Persons per household Single family Multifamily 2.16 2.16 Persons per hotel/motel unit 1.5 Hours per day per category Residential HotelJmotel resident Hotel/motel employee Retail employee Retail customer Office employee Office customer Industrial employee Industrial customer I0 9 8 8 .5 8 1 8 1 Days per week per category Residential 7 Hotel/motel 7 Retail 5.9 Office 6 Industrial 5 Employees per hotel/motel unit .48 Employees per 1000 sq ft retail 2.1 Employees per 1000 sq ft office 3.07 Employees per 1000 sq ft industrial 1.6 Hotel/motel occupancy rate 62.3% Sources: City of Boynton Beach Palm Beach County Convention & Visitors Bureau FAU/FIU Joint Center for Environmental and Urban Problems Chapin, Jr., F. Stuart and Henry C. Hightower. Household Activity System- - A Pilot Investigation. Center for Urban and Regional Studies, Chapel Hill: University of North Carolina, May 1966. oynton Beach 15 F I I I I 1 l l l t L L L L This methodology results in a variable fee structure, based on the time that the certificate of occupancy is issued (indicating that the property should no longer be considered at the vacant land rate for taxing purposes). This represents the time when additional expenditures are first incurred by the city. Results The final !result of the interim services fee analysis is the suggested fee schedule by land use. ! Table IV lists the suggested fee schedule for the collection of the interim services ~ee. The amount of the fees collected varies by the type of use that the applicant of a certificate of occupancy is applying for and also varies by month. For simplification, it is suggested that the fees be collected only at the time of the certification of occupancy. This collection time is accommodated by discounting each monthly fee to its net present value, using the interest rate that the city receives on its temporary holdings. Referring to Table IV, the fee for a single family home for which a certificate of occupancy is applied for in January would be $200.97, whereas the fee to be paid if occupancy is approved in December would be $17.37. These figures reflect~he proportional cost of services that is not covered by the collection of other fees or taxes. Referring to the table again, the amount of the fee that would be charged to a retail establishment would be $212.11 per 1000 square feet if the collection date is January. That amount decreases to $18.33 per 1000 square feet if occupancy approval occurs in December. For a 10,000 square foot structure, the resulting fee in January would be $2,121.10 and $I83.30 in December. The retail category incurs the highest fee Boynton Beach 16 because, based on the number of users in retail establishments, they incur the greatest demand for services. Table V presents the suggested fee schedule, based on the analysis of Boynton each s ~expend~tures and service levels. If the decision is to proceed with the adoptio~ of the interim services fee the next step is to adopt an ordinance, addressing the considerations stated in the legal section of this report. Boynton Beach 17 [ SF* MF* · January 200.97 200.97 February 184.83 184.83 March 168.58 168.58 April 152.22 152.22 May 135.76 135.76 June I19.18 119.18 July 102.49 102.49 August 85.69 85.69 September 68.78 68.78 October 51.76 51.76 November 34.62 34.62 December 17.37 17.37 * per unit ** per 1,000 sq ft City of Boynton Beach Table IV- Fee Schedule Hotel* Retail** Office** Industrial** 94.53 212.11 118.40 31.80 86.94 195.08 108.90 29.24 79.29 I77.93 99.32 26.67 71.60 160.66 89.69 24.09 63.86 143.28 79.98 21.48 5&06 125.79 70.22 I8.86 48.21 108.18 60.39 16.22 40.31 90.45 50.49 13.56 32.35 72.60 40.53 10.88 24.35 54.63 30.50 8.19 16.28 36.54 20.40 5.48 8.17 18.33 10.23 2.75 Boynton Beach 18 EXHIBIT "B"