During fiscal year 2001-02, San Mateo County processed 1,550 paper transactions and 16 corrections for special taxes. Data submitted in electronic format reduces processing time and expense; thus, a price break was incorporated in the updated fee structure to encourage electronic filings. Processing corrections requested after the preparation of the tax roll are the most labor intensive and costly. We recommend charging $25 per transaction for each correction submitted after the tax roll has been prepared to encourage special agencies and districts to review and verify data prior to submission.
Based on our cost analysis we recommend San Mateo County modify the compensation schedule in the Agreement as follows:
$1.25 per transaction if submitted in electronic format (diskette, CD, magnetic tape, or electronic mail), unless fees collected are 5%, or more of total charges in which case the rate will remain at $.30 per transaction.
$1.75 per transaction if submitted in hardcopy. Beginning fiscal year 2004-05, all transactions from cities and special districts will be required to be submitted in electronic format.
$25 per transaction for each correction after the tax roll has been prepared.
Any city or special district whose fees amount to $10.00 or less will be waived due to its immaterial fiscal impact.
Per the terms of the current agreement, unless either party notifies the other of a proposed modification within ninety (90) days of the close of the fiscal year, the contract will automatically renew under the current compensation schedule; therefore, action must be taken before March 30, 2003.
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