Part III Using the selected government budget from Parts I and II in the previous units, expand upon your previous works in discussing the following areas: Privatization efforts that have been made a

6/21/2021 Originality Report https://online.columbiasouthern.edu/webapps/mdb-sa-BB5f85d6ea5857f/originalityReport/ultra?attemptId=592e9d32-22eb-49e5-b31f-1ec13391a9bd& … 1/5 % 45 %4 %2 SafeAssign Originality Report CSU SafeAssign Plagiarism Check Tool •SafeAssign Originality Report Generator IV % 51 Total Score : High risk George Landry Submission UUID : 519fb97d-0de8-5379-81ae-082e7fc6886e Total Number of Reports 1 Highest Match 51 % Part III-San Diego Financial Analysis.edite … Average Match 51 % Submitted on 06/21/21 07:24 AM EDT Average Word Count 1,041 Highest : Part III-San Diego Financial Analy … % 51 Attachment 1 Institutional database (5) Student paper Student paper Student paper Student paper Student paper Scholarly journals & publications (1) ProQuest document Global database (1) Student paper Top sources (3) Excluded sources (0) View Originality Report - Old Design Word Count : 1,041 Part III-San Diego Financial Analysis.edited.docx 3 4 7 2 1 6 5 3 Student paper 4 Student paper 7 Student paper PART III-SAN DIEGO FINANCIAL ANALYSIS 5 Part III-San Diego Financial Analysis George Landry Columbia Southern University Part III-San Diego Financial Analysis A government makes budgetary controls to curb revenue losses, reduce unnecessary expenditure and augment eﬃciency in utiliz- ing the prevailing revenue reserves. The local government of San Diego can implement diﬀerent measures in their budgetary loophole to promote satisfactory ﬁnan- cial controls through privatization or looking for probable prospects for privatization to minimize its operational costs and enhance the eﬃciency of management (Ef- fendi, 2017). It is recommended for governments to look for alternative avenues for taxation to diversify revenue sources while still keeping an eye on the eﬀects of local policies on taxation. The move can facilitate mainstreaming in revenue collection and reduce the chances of bankruptcy. Privatization and Partnership In recent years, there have been some challenges in San Diego linked to privatization because of bureaucratic approaches adopted to solve economic downturns in the municipality. City Hall is one of San Diego's most common privatization, which would have seen the city saving around $80-$200 million years due to reduced costs of labor and enhanced outsourcing policies (Bislev, 2020). Such signiﬁcant savings can be directed to achieve the city's developmental plans and decrease the tax liability on citizens and improve service delivery. Furthermore, privatizing the Escondido library would save San Diego city $400,000 every year with better management and outsourcing (The City of San Diego, 2021). The only thing preventing such moves is stiﬀ resistance from diﬀerent city groups that have even ﬁled lawsuits. Partnering with Statewide Energy Eﬃciency Collaborative (SEEC) has made San Diego achieve acceptable policies on energy. Energy eﬃciency has been im- proved through demand response and conversation plans, energy education, and community outreach programs. An estimate of 7,148,230kWh has been saved, equal to $74,000 annually for San Diego's lighting cost (Bislev, 2020). The city has also partnered with San Diego County Water Authority (SDCWA) to oﬀer rebates for customers to buy high-quality and eﬃcient clothes washers. Furthermore, through the Community Action Partnership (CAP), the authorities of San Diego have ad- vocated for the economic empowerment of marginalized communities and residents to realize its vision of “Live Well San Diego” (The City of San Diego, 2021).

1 2 3 3 3 4 6/21/2021 Originality Report https://online.columbiasouthern.edu/webapps/mdb-sa-BB5f85d6ea5857f/originalityReport/ultra?attemptId=592e9d32-22eb-49e5-b31f-1ec13391a9bd& … 2/5 Source Matches (21) Student paper 65 % Student paper 100 % Student paper 63 % Analysis of Trends in Financial Policy towards Alternative Taxes San Diego has various alternative sources of revenue, including business taxations beverages, gambling taxes, and excise imposed on alcohol. The excise tax on gambling totals 25% of total gambling and winning totals for San Diego and the whole of California (Schroyer, 2019). Taxpayers have to indicate the total amount, without deducting losses, of their winnings from gambling earnings for the year as revenue on their 1040 return. There have been policies that have aﬀected with- holding taxes for gamblers to promote eﬀectiveness and eﬃciency in the betting sector. Taxes on businesses depend on the location. For example, according to the 2018 income reform, individuals in San Diego central business district had to pay a minimum of $52 for business applications, while those in the outskirts had to pay $35. The same policy also proposed that businesses with less than 12 workers had to pay a yearly fee of $34 for the Business Tax Certiﬁcate. In comparison, those with a limit of 13 workers had to pay an annual fee of $135 for the same certiﬁcate and an extra of $5 for every additional worker (Schroyer, 2019). Every busi- ness located in the City limits of San Diego is also supposed to pay a one-time fee of $17 following initial registration for Zoning Use Clearance (ZUC). As of 2018, ex- cise taxation on drugs such as marijuana was doubled from 5 percent to 10 percent through the Proposition 64 Bill. The move was meant to discourage local usage and increase sales revenue from drugs. However, there is enough evidence showing that such policies have ended up causing disruptions in markets, limiting income, and raising the cost of products to consumers (Schroyer, 2019). An Analysis of Relevant Federal and State Tax Policies The current trade wars between the US and China have signiﬁcantly aﬀected the seafood trade as 25% of taxes have been imposed. The policy could potentially raise revenues gathered through business taxes, but it risks limiting the growth of such markets and compromising the government's income in the future (Srikrishnan, 2021). The exact impacts are also probable to occur in the marijuana and pot business, which can scare away investors in San Diego and the whole of California. Federally recognized tribes have been allowed to run casinos by the federal government under the Indian Gaming Regulatory Act. Sixty-one diﬀerent tribes ran 63 casinos, and they generated approximately $8 billion in revenue annually in 2019 (Srikrishnan, 2021).

3 3 3 3 3 Raising millionaires' and personal income tax rates will enable states to minimize or avert the destructive budget cuts or invest in more ambitious initiatives such as early childhood education, boosting access to higher education, developing infrastructure, and boosting "rainy-day" funds. Such moves will ensure that San Diego city prepares for future recessions and oﬀers long-term economic and socio beneﬁts to all residents. Cities should also partner with diﬀerent organizations to ensure their dwellers get access to diﬀerent resources at a lesser fee, improving their living standards. References Bislev, S. (2020). Privatization of Security as Governance Problem: Gated Communities in the San Diego Region. Alternatives: Global, Local, Political, 29(5), 599-618. https://doi.org/10.1177/030437540402900507 Eﬀendi, R. (2017). Inﬂuence on Local Government Performance: Budget Participatory, Budget Control and Organizational Structure Working Procedures of Dys- functional Behavior. EUROPEAN RESEARCH STUDIES JOURNAL, XX(Issue 3A), 580-593. https://doi.org/10.35808/ersj/730 Schroyer, J. (2019). California distributors warn ‘double taxation’ by cities could further strain the legal marijuana industry. Retrieved 16 June 2021, from https://mjbizdaily.com/california-distributors-warn-double-taxation-cities-strain legal marijuana-industry/ Srikrishnan, M. (2021). The City Budget, Explained. Voice of San Diego. Retrieved 16 June 2021, from https://www.voiceofsandiego.org/topics/government/the-city-budget- explained/. The City of San Diego. (2021). About Corporate Partnerships and Development | Corporate Partnerships and Development | City of San Diego Oﬃcial Website. Sandiego.gov. Retrieved 16 June 2021, from https://www.sandiego.gov/corporatepartnership/about. 3 5 6 5 3 7 4 7 7 4 1 Student paper PART III-SAN DIEGO FINANCIAL ANALYSIS 5 Original source ANALYSIS OF SAN DIEGO FINANCIAL POLICIES 2 Student paper Columbia Southern University Original source Columbia Southern University 3 Student paper In recent years, there have been some challenges in San Diego linked to privatization be- cause of bureaucratic approaches adopted to solve economic downturns in the municipality. Original source Privatizations in San Diego has been an up task in recent years due to bureaucratic ap- proaches that have been adopted in solving economic distress in the municipality 6/21/2021 Originality Report https://online.columbiasouthern.edu/webapps/mdb-sa-BB5f85d6ea5857f/originalityReport/ultra?attemptId=592e9d32-22eb-49e5-b31f-1ec13391a9bd& … 3/5 Student paper 63 % Student paper 68 % Student paper 98 % Student paper 68 % Student paper 70 % Student paper 76 % Student paper 70 % Student paper 75 % 3 Student paper Furthermore, privatizing the Escondido library would save San Diego city $400,000 every year with better management and outsourcing (The City of San Diego, 2021). Original source City oﬃcials have estimated that privatizing the library will save the city $400,000 annually with better outsourcing and management 3 Student paper The city has also partnered with San Diego County Water Authority (SDCWA) to oﬀer re- bates for customers to buy high-quality and eﬃcient clothes washers. Furthermore, through the Community Action Partnership (CAP), the authorities of San Diego have ad- vocated for the economic empowerment of marginalized communities and residents to realize its vision of “Live Well San Diego” (The City of San Diego, 2021). Original source Equally, the local government has partnered with San Diego County Water Authority (SD- CWA) to provides rebates for customers to purchase qualiﬁed high-eﬃciency clothes washers in ﬁghts of tax burdens Through the Community Action Partnership (CAP), the San Diego authorities also advocate for hat empowering of economically disadvantaged communities and the residents to achieve the vision of Live Well San Diego 4 Student paper Analysis of Trends in Financial Policy towards Alternative Taxes Original source Analysis of ﬁnancial Policy trends towards alternative taxes 3 Student paper San Diego has various alternative sources of revenue, including business taxations bever- ages, gambling taxes, and excise imposed on alcohol. The excise tax on gambling totals 25% of total gambling and winning totals for San Diego and the whole of California (Schroyer, 2019). Taxpayers have to indicate the total amount, without deducting losses, of their winnings from gambling earnings for the year as revenue on their 1040 return. Original source The common alternative source of revenue for San Diego local government include Excise on alcohol, beverages, drug use, gambling taxes, and business taxations Excise on gambling in San Diego and the entire state of California amount to 25% of total gambling and winning amounts Taxpayers must report the full amount (without subtracting the loses) of their gambling winnings for the year as income on their 1040 return 3 Student paper For example, according to the 2018 income reform, individuals in San Diego central busi- ness district had to pay a minimum of $52 for business applications, while those in the outskirts had to pay $35. Original source For instance, according to 2018 revenue reform, business application cost for those loc- ated in San Diego central business district was capped at a minimum of $52 while that within outskirts was capped to $35 3 Student paper Every business located in the City limits of San Diego is also supposed to pay a one-time fee of $17 following initial registration for Zoning Use Clearance (ZUC). As of 2018, excise taxation on drugs such as marijuana was doubled from 5 percent to 10 percent through the Proposition 64 Bill. Original source All businesses located in the City limits of San Diego will be charged a one-time $17 fee for Zoning Use Clearance (ZUC) upon initial application Excise taxation on a drug such as marijuana has been doubled from 5% to 10% in 2018, through Proposition 64 bill of Janu- ary 2018 3 Student paper An Analysis of Relevant Federal and State Tax Policies Original source An analysis of State and Federal tax policies aﬀecting revenue Mainstreams 3 Student paper Federally recognized tribes have been allowed to run casinos by the federal government under the Indian Gaming Regulatory Act. Original source The federal government has allowed the federally recognized tribe to operate casinos un- der the federal Indian Gaming Regulatory Act 6/21/2021 Originality Report https://online.columbiasouthern.edu/webapps/mdb-sa-BB5f85d6ea5857f/originalityReport/ultra?attemptId=592e9d32-22eb-49e5-b31f-1ec13391a9bd& … 4/5 Student paper 63 % Student paper 82 % ProQuest document 89 % Student paper 79 % Student paper 100 % Student paper 85 % Student paper 83 % Student paper 100 % 3 Student paper and personal income tax rates will enable states to minimize or avert the destructive budget cuts or invest in more ambitious initiatives such as early childhood education, boosting access to higher education, developing infrastructure, and boosting "rainy-day" Original source Raising personal income and millionaires tax rates will allow states to prevent or minim- ize harmful budget cuts or invest in ambitious new initiatives such as expanding early education, boosting access to college, improving infrastructure, and strengthening “rainy day” funds to prepare for the next recession and serves as providing long-term social and economic beneﬁts of its citizens (Tharpe, 2019) 5 Student paper https://doi.org/10.1177/030437540402900507 Original source https://doi.org/10.1177/0266242615594215 6 Student paper Inﬂuence on Local Government Performance: Budget Participatory, Budget Control and Organizational Structure Working Procedures of Dysfunctional Behavior. EUROPEAN RE- SEARCH STUDIES JOURNAL, XX(Issue 3A), 580-593. Original source Inﬂuence on local government performance Budget participatory, budget control and or- ganizational structure working procedures of dysfunctional behavior European Research Studies Journal, 20(3), 580-593 5 Student paper https://doi.org/10.35808/ersj/730 Original source https://doi.org/10.35808/ersj/730 Fernández, J., & Camacho, J 3 Student paper California distributors warn ‘double taxation’ by cities could further strain the legal marijuana industry. Original source California distributors warn ‘double taxation’ by cities could further strain the legal marijuana industry 7 Student paper Retrieved 16 June 2021, from https://mjbizdaily.com/california-distributors-warn-double- taxation-cities-strain legal marijuana-industry/ Srikrishnan, M. Original source Retrieved February 03, 2021, from https://mjbizdaily.com/california-distributors-warn- double-taxation-cities-strain-legal-marijuana-industry/ 4 Student paper Voice of San Diego. Retrieved 16 June 2021, from https://www.voiceofsandiego.org/topics/government/the-city-budget- explained/. Original source Voice of San Diego Retrieved 19 June 2021, from https://www.voiceofsandiego.org/topics/government/for-san-diego-the-road-to- privatiza- tion-gets-bureaucratic/ 7 Student paper The City of San Diego. Original source The City of San Diego 6/21/2021 Originality Report https://online.columbiasouthern.edu/webapps/mdb-sa-BB5f85d6ea5857f/originalityReport/ultra?attemptId=592e9d32-22eb-49e5-b31f-1ec13391a9bd& … 5/5 Student paper 63 % Student paper 72 % 7 Student paper About Corporate Partnerships and Development | Corporate Partnerships and Develop- ment | City of San Diego Oﬃcial Website. Original source Population and Economic Development - City of San Diego Oﬃcial Website 4 Student paper Retrieved 16 June 2021, from https://www.sandiego.gov/corporatepartnership/about. Original source Retrieved 19 June 2021, from https://www.sandiego.gov/ﬁnance/annual