For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
FULL COSTS includes the following elements:
(1) All applicable direct costs including, but not limited to salaries, wages, overtime, employee fringe benefits, services and supplies, maintenance and operating expenses, contracted services, special supplies, and any other direct expense incurred.
(2) All applicable indirect costs including, but not restricted to, building maintenance and operations, equipment maintenance and operations, communications expenses, computer costs, printing and reproduction, vehicle expenses, insurance, debt service, and like expenses when distributed on an accounted and documented rational pro-ration system.
(3) Fixed asset recovery expenses, consisting of depreciation of fixed assets, divided by the approximate life expectancy of the fixed asset.
(4) General overhead, expressed as a percentage, distributing and charging the expenses of the City Council, including the Clerk of Council, Department of Law, City Manager, Accounting and Auditing, Taxation, Procurement, Information Technology, Economic Development, Human Resources and city promotional programs, and all other staff and support service provided to the entire city organization. Overhead shall be prorated between tax-financed services and fee-financed services on the basis of said percentage so that each tax-financed service and fee-financed service shall proportionately defray such overhead costs.
(5) Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses as identified in divisions (1), (2), (3), and (6) of this section.
(6) Debt service costs, including the payment of interest, and trustee fees and administrative expenses of all applicable bond, certificate, or securities issues or loans of whatever nature or kind.
(7) The FULL COSTS, in most instances, will be rounded to the nearest $5 or $10, with the actual fee established by the ordinance establishing a schedule of fees and charges for city services.
(Ord. 51-94, passed 10-17-94; Am. Ord. 52-96, passed 8-5-96; Am. Ord. 97-97, passed 7-21-97; Am. Ord. 118-98, passed 12-7-98; Am. Ord. 125-00, passed 11-6-00; Am. Ord. 127-01, passed 11-5-01; Am. Ord. 129-02, passed 11-4-02; Am. Ord. 126-03, passed 12-15-03; Am. Ord. 79-04, passed 12-13-04; Am. Ord. 73-05, passed 12-12-05; Am. Ord. 64- 06, passed 11-20-06; Am. Ord. 90-07, passed 12-10-07; Am. Ord. 82-08, passed 12-8-08; Am. Ord. 49-09, passed 11-2-09; Am. Ord. 39-10, passed 11-1-10; Am. Ord. 54-11, passed 10-10-11; Am. Ord. 65-12, passed 11-5-12; Am. Ord. 94-13, passed 12-9-13; Am. Ord. 111-14, passed 12-8-14; Am. Ord. 49-15, passed 7-13-15; Am. Ord. 76-15, passed 11-2-15; Am. Ord. 42-16, passed 11-7-16; Am. Ord. 71-17, passed 11-6-17; Am. Ord. 65-18, passed 10-8-18; Am. Ord. 63-19, passed 11-18-19; Am. Ord. 45-20, passed 11-16-20; Am. Ord. 74-21, passed 11-15-21; Am. Ord. 56-22, passed 11-7-22; Am. Ord. 59-23, passed 11-27-23)