City of Manhattan Beach
Home MenuCity User Fees and Cost Allocation
The City of Manhattan Beach conducts a comprehensive cost allocation plan (CAP) and user fee study to identify costs associated with providing non-tax-supported services, including the fully burdened rate (i.e. direct labor costs and indirect costs) for each City position involved in delivering those services.
The purpose of the cost allocation plan is to ensure that the City identifies all costs associated with activities, including overhead, to determine the true cost of providing various City services, as well as indirect costs attributable to enterprise and other chargeable funds.
A User Fee is a charge for a service provided by a governmental agency to the public. Several laws, such as Propositions 4, 13, 26, and 218, set parameters governing when user fees may be established and administered by local government.
The updated User Fee Study, Cost Allocation Plan, Citywide User Fee Schedule, and Fully Burdened Hourly Rates ("billable rates") were adopted by City Council on April 15, 2025, and became effective July 1, 2025, and are adjusted annually on July 1 thereafter.
Pursuant to Resolution No. 25-0020, the Citywide User Fee Schedule and Fully Burdened Hourly Rates will be adjusted annually per Memoranda of Understanding with City Employee bargaining groups for all fees not set by law.
FY 2026-2027 ANNUAL UPDATE
FY 2025-2026 ANNUAL UPDATE
APRIL 15, 2025 ADOPTION OF USER FEE SCHEDULE, BILLABLE RATES & REPORTS
- Citywide User Fees - Effective July 1, 2025
- Fully Burdened Hourly Rates - Effective July 1, 2025
- User Fee Study (UFS) Report
- Cost Allocation Plan (CAP) Report
- Staff Report on User Fees and Cost Allocation Plan
- Resolution No. 25-0020 - Approval of Citywide User Fees & Charges*
HISTORIC USER FEE SCHEDULES, BILLABLE RATES & REPORTS
- FY 2022-2023 to FY 2024-2025 User Fee Schedule (Non-Community Development)
- FY 2022-2023 to FY 2024-2025 User Fee Schedule (Community Development)
- FY 2022-2023 to FY 2024-2025 Fully Burdened Staff Rates for Billing
- Fees Effective July 1, 2020 (Non-Community Development)
- Fees Effective July 1, 2020 (Community Development related)
- Fully Burdened Staff Rates for Billing Effective July 1, 2020
- February 18, 2020, City Council Staff Report
- Resolution No. 20-0025 Adopted February 18, 2020
- 2019 User Fee Study Report
- 2019 Comprehensive Cost Allocation Plan
- 2016-17 to 2018-19 User Fee Schedule
- 2015 Cost of Service User Fee Study
- 2015 Full Cost Allocation Plan
- 2015 User Fees Table - effective 07/01/2015
- 2015 City User Fee Staff Report - 04/21/2015
- 2015 City User Fee Resolution
- 2016 Cost Recovery Fee Update City Council Review Report
- 2016-2019 Cost Recovery Fee Time Estimates By Department
- 2010 User Fees Table - effective 01/01/2011
- 2010 User Fee Study Cost Detail
- 2010 Cost Allocation Plan Volume 1 and Volume 2
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