2. USER FEE STUDY A comprehensive User Fee Study was conducted to determine the current cost of providing services and to ensure that user fees and charges do not exceed the costs of providing services. Industry best practices recommend that a comprehensive review of cost of services and fees be performed every three to five years. The City's user fees and charges have not been updated since 2008, and as a result, costs have increased over time while user fees and charges have remained unchanged. The scope of the study did not include a review of taxes, development impact fees, or utility rates.