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State Collection Fees Rise/
<br />Cities and counties are finding a signif- central files, word processing, account allocated as state cost, $35,989,000 for
<br />icant increase in this quarter' s deduction reference. audit sections and account- cities and counties. and $34,982,000 for
<br />for state administrative fees. The 32% ing. They also include reimbursement special taxing jurisdictions. The state
<br />increase resulted from last year's pas- to the Department of Motor Vehicles pays a lesser percentage as it is not
<br />sage of AB 102 which provides that the and Housing and Community Develop- allocated any local direct costs. Special
<br />state convert from a flat fee of .079% to merit for collection support. taxing jurisdictions are charged a larger
<br />an "actual cost" methodology for charg- Central agency costs are an overhead portion of local direct costs because of
<br />ing local government for collecting and factor to cover administration of the the complexity of administering their
<br />distributing sales tax revenues. legislature and state government. The programs.
<br />The legislation (Revenue and Taxation 4.5% factor used for 1993-94 is applied ABI02 became effective July l, 1993.
<br />Code Section 7204.3) identifies three to both shared and ~ costs. However, SBOE did not implement the
<br />categonesofadministmljvecost: s~ SBOE estimates that $19,764,867,000 new cost allocation formula in me for
<br />direct and central agency. Shared costs will be collected state-wide this year the September payment. To cornpen-
<br />are common to both state and local with $14,316,600,000 distributed to the sate, the December charge is higher.
<br />functions and consist of: registration, state, $3,581,432,000tocitiesandcoun- Beginnmg m 1995-96, an adjusunent to
<br />return processing, auditing, and collec- ties, and $ 1,866,835,000 to special tax- reflect any differences between the
<br />tion. ingjurisdictions. Board's recoverea, versus actual, costs
<br />Direct costs include Local Tax and The administrative costs are estimated for the prior two years will be added.
<br />Field Audit costs for return review, at $207,461,000 with $136,490,000
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<br /> Pleasanton's Top 25 Business Categories
<br /> State Boarcl of Eciualizatjon Current Quarter Same Qtr Prior Year Four Qtr. Avg.
<br /> Bus~ness Classifications # $ % # $ % $ %
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<br /> 1 DEPARTMENT AND DRY GOODS STORES 10 363,914 15.76% 9 358,169 1323% 390,151 1520%
<br /> 2 NEW MOTOR VEHICLE DEALERS 14 276,640 11.98% 8 222,860 8.23% 234,195 9.13%
<br /> 3 LUMBER AND BUILDING MATERIALS 15 173,495 7.51% 14 155,797 5.75% 155,871 6.07%
<br /> 4 PUBLISHERS,LIGHT INDUSTRIAL EQUIP. 133 134,676 5.63% 114 126275 4.66% 130,520 5.09%
<br /> 5 MAKERANHSL-TEXTILES, FURNISHINGS 31 122,715 5.31% 23 133,886 4.94% 114,624 4.47%
<br /> 6 CONST. CONTRACTORS, WHSLE. LUMBER 75 109,330 4.74% 71 73,444 2.71% 73,969 2.88%
<br /> 7 MANUFACTURER/WHSL-ELEC. EQUIP. 39 100,987 4.37% 40 151,297 5.59% 138,906 5.41%
<br /> 8 SERVICE STATIONS 17 34,520 3.66% 21 93,364 3.45% 38,325 3.44%
<br /> 9 EATING/DRINKING PLACES-LIQUOR 27 74,391 3.22% 24 76,118 2.81% 71,537 2.79%
<br /> 10 GROCERY STORES WITH LIQUOR LICENSE 10 73,742 3.19% 12 85,712 3.17% 79,054 3.38%
<br /> 11 EATING/DRINKING PLACES NO ALCOHOL 81 68,376 2.96% 63 82,924 3.06% 64,335 2.51%
<br /> 12 SPECIALTY STORES 378 59,730 2.59% 280 52277 1.93% 60,869 2.37%
<br /> 13 EATING/DRINKING PLACES-BEER AND WI 71 56,830 2.46% 74 58,924 2.18% 55,468 2.16%
<br /> 14 WOMEN'S APPAREL AND ACCESSORIES 45 49,036 2.12% 42 49,106 1.81% 61,362 2.39%
<br /> 15 OFFICE FURNITURE AND EQUIPMENT 80 45,009 2.08% 50 30,815 1.14% 56,618 2.21%
<br /> 16 HOUSEHOLD AND HOME FURNISHINGS 81 43.242 1.87"/o 57 46,770 1.73"/o 54,668 2.13%
<br /> 17 STATIONERY AND BOOK STORES 42 39,160 1.70% 27 52298 1.93% 55,060 2.15%
<br /> 18 FOOD/FARM PRODUCTS AND EQUIPMENT 16 37,662 1.63% 13 30,054 1.11% 32,295 1.26%
<br /> 19 MANUFACTURER/WHSL-OFFICE EQUIP. 29 28,621 1.25% 20 343,951 12.70% 144,185 5.62%
<br /> 20 SHOE STORES 18 27,605 1.20% 19 29268 1.08% 29,995 1.17%
<br /> 21 RADIO AND APPLIANCE STORES 10 25,444 1.10% 10 26,110 0.96% 30,468 1.16%
<br /> 22 FAMILY APPAREL 25 25,418 1.10% 23 21,475 0.79% 23,522 0.92%
<br /> 23 PLUMBING AND ELECTRICAL SUPPLIES 8 24,972 1.08% 8 5,591 0.21% 17,9,'3 0.70%
<br /> 24 DRUG STORES 7 24,479 1.06% 6 26,422 0.98% 27.' -: 1.06%
<br /> 25 AUTO REPAIR SHOPS AND GARAGES 52 22,993 1.00% 43 19,566 0.72% 18., 0.73%
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<br /> TOTAL ALL ACCOUNTS 2285 2.308,895 1,874 2.708,480 2,565.804
<br /> ALLOCATIONS FROM COUNTY POOL 308.136 298,145 293,162
<br /> ALLC}CATIONS FROM ~TAT~ POC:)L 18:g&q 21,545 18:7~4
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