City Council Meeting
June 2, 2026
AGENDA REPORT
TO: Elizabeth Lake FROM: Bradley Johnson
Acting City Administrator Director of Finance
SUBJECT: Amending The FY 2025-26 Master
Fee Schedule (MFS) for FY 2026-27
DATE: May 11, 2026
City Administrator Approval Date:
RECOMMENDATION
Staff Recommends That The City Council Conduct A Public Hearing And Upon Conclusion Adopt An Ordinance Amending Ordinance No. 13848 C.M.S. (Which Adopted The Fiscal Year 2025-26 Master Fee Schedule), As Amended, To Establish, Modify And Delete Fees And Penalties Assessed By The City Of Oakland For Fiscal Year 2026-27.
EXECUTIVE SUMMARY
The proposed ordinance would adopt the Fiscal Year (FY) 2026-27 Master Fee Schedule (MFS), which documents the fees and charges imposed by the City of Oakland. The fees proposed in this document are assumed in the revenue estimates contained in the FY 2026-27 Proposed Budget.
During the budget development process, fees were reviewed to ensure that the amounts being assessed would remain comparable in the market where appropriate, maintain current levels of cost recovery, and would not be cost-prohibitive.
A detailed explanation of department fees, as well as explanations for the absence of fee changes, are found in the Department Narratives and presented in Attachment A, A-1 through A-17, attached hereto.
BACKGROUND / LEGISLATIVE HISTORY
The proposed Ordinance shows proposed changes to the FY 2025-26 MFS established June 17, 2025 by Ordinance No. 13848 C.M.S. for the departments listed in Table 1 below.
Betsy Lake (May 21, 2026 13:15:48 PDT)
May 21, 2026
Elizabeth Lake, Acting City Administrator
Subject: Amending The FY 2025-26 Master Fee Schedule (MFS) for FY 2026-27 Date: May 11, 2026 Page 2
City Council Meeting
June 2, 2026
Table 1
City Departments
Citywide Services
Animal Services
City Attorney
City Clerk
Finance Department
Fire Department (OFD)
Parks, Recreation & Youth Development
Human Services
Public Works (OPW)
Economic & Workforce Development (EWDD)
Housing & Community Development
Planning & Building (PBD)
Information Technology
Transportation (OakDOT)
Special Events (EWDD and OFD)
Workplace & Employment Standards
ANALYSIS AND POLICY ALTERNATIVES
The proposed Ordinance amends the FY 2025-26 MFS. The fee amendments proposed by the departments are detailed in Exhibit A of the Ordinance. Additions to the MFS (e.g., new fees and fee increases) are indicated by underscoring (fees), and deletions are indicated with a strike through (fees).
RELATED PLANNING EFFORTS: OAKLAND STRATEGIC PLAN
Updating the Master Fee Schedule to reflect full cost recovery directly supports Strategic Priority: Optimize Workforce Management by stabilizing funding for services, improving staffing predictability, and strengthening performance accountability through clearer links between service levels and resourcing. It also advances Strategic Priority: Align Budget with Citywide Priorities by ensuring departmental work plans and budget decisions are grounded in fully costed services, improving financial sustainability, transparency, and alignment of resources with citywide goals.
FISCAL IMPACT
The revenues anticipated from fees are assumed in the FY 2026-27 Proposed Budget, and any modifications to the fee proposal may impact budget balancing. Anticipated revenues will help offset costs to provide services for which the fees are assessed, with no net gain to the City’s overall budget.
Elizabeth Lake, Acting City Administrator
Subject: Amending The FY 2025-26 Master Fee Schedule (MFS) for FY 2026-27 Date: May 11, 2026 Page 3
City Council Meeting
June 2, 2026
PUBLIC OUTREACH / INTEREST
This item requires a Public Hearing, with newspaper notification of said hearing, allowing for public comment at that time.
COORDINATION
This report was prepared in coordination with the Budget Bureau of the Finance Department, the City Administrator’s Office, the City Attorney’s Office, and other City departments.
RACE AND EQUITY
Generally, the update to the Master Fee Schedule (MFS) is a reflection of increased costs to reflect cost recovery exclusive of an adjustment to address racial equity impacts. By design of cost recovery, an equity adjustment would be excluded from the calculation. However, to the extent staff resources allow, it would be ideal to perform an equity impact analysis of the entire fee schedule to better understand the impacts of these fees in equity areas of the city and the communities that live there.
The Finance Department is charged with the general maintenance of the Master Fee Schedule.
This includes reviewing requests to modify the document and reflecting the cost of services in preparation of transmittals to the Council for recommended changes to fees. While there is currently no overarching equity analysis, staff are encouraged to include race and equity justifications in departmental fee change requests. With an equity impact analysis of the entire fee schedule, there may be fees that departmental staff will recommend not increasing, based in part on equity considerations.
Elizabeth Lake, Acting City Administrator
Subject: Amending The FY 2025-26 Master Fee Schedule (MFS) for FY 2026-27 Date: May 11, 2026 Page 4
City Council Meeting
June 2, 2026
Bradley Johnson (May 21, 2026 10:01:02 PDT)
ACTION REQUESTED OF THE CITY COUNCIL
Staff Recommends That The City Council Conduct A Public Hearing And Upon Conclusion Adopt An Ordinance Amending Ordinance No. 13848 C.M.S. (Which Adopted The Fiscal Year 2025-26 Master Fee Schedule), As Amended, To Establish, Modify And Delete Fees And Penalties Assessed By The City Of Oakland For Fiscal Year 2026-27.
For questions regarding this report, please contact Finance Department Revenue Management Bureau, Chuck Maurer, Principal Revenue Analyst, at [email protected] (510) 238- 7570.
Respectfully submitted,
BRADLEY JOHNSON
Director of Finance, Finance Department
Prepared by:
Jose Segura, Assistant Revenue & Tax
Administrator
Chuck Maurer, Principal Revenue Analyst
Jonathan Lau, Business Analyst
Revenue Management Bureau
Elizabeth Lake, Acting City Administrator
Subject: Amending The FY 2025-26 Master Fee Schedule (MFS) for FY 2026-27 Date: May 11, 2026 Page 5
City Council Meeting
June 2, 2026
Attachments (17):
Department Director Memos
A-1: Animal Services
A-2: City Attorney
A-3: City Clerk
A-4: Finance Department
A-5: Police Department (OPD)
A-6: Fire Department (OFD)
A-7: Public Library
A-8: Parks and Recreation and Youth Development (OPRYD) A-9: Human Services
A-10: Public Works (OPW)
A-11: Economic Workforce Development (EWDD)
A-12: Housing and Community Development (HCD)
A-13: Planning and Building (PBD)
A-14: Information Technology
A-15: Department of Transportation (DOT)
A-16: Public Ethics Commission
A-17: Workplace Employment Standards