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Home My WebLink AboutFIN Paramedic Service Special Tax Procedures____________________________________________________________________________________ FOR CITY CLERK ONLY Council Meeting: 11/19/2018 Disposition: Passed Ordinance No. 1965 to print Agenda Item No: 6.a Meeting Date: November 19, 2018 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: Finance/City Attorney Prepared by: Nadine Hade, Finance Director Lisa Goldfien, Assistant City Attorney City Manager Approval: ______________ TOPIC: PARAMEDIC SERVICE SPECIAL TAX PROCEDURES SUBJECT: ORDINANCE AMENDING CHAPTER 3.28 OF THE SAN RAFAEL MUNICIPAL CODE REGARDING THE PARAMEDIC SERVICE SPECIAL TAX RECOMMENDATION: Hold a public hearing on the ordinance and pass the ordinance to print. BACKGROUND: The City’s Paramedic Service Special Tax, codified in San Rafael Municipal Code Chapter 3.28, is a special tax that provides funds for the City’s paramedic services. The tax, originally approved by the City’s voters in 1979, was initially imposed only on residential units, but in 1988 the voters approved an extension of the tax to nonresidential structures. At present the Paramedic Service Special Tax is assessed on City properties at the rate of $95 per residential unit and $0.132 per square foot of nonresidential structures. ANALYSIS: The Paramedic Service Special Tax is imposed on residential units and on nonresidential structures, not on vacant property. The tax is imposed at a flat rate per residential unit, on the assumption that each residential unit will require approximately the same amount of paramedic services. On nonresidential structures, the tax is imposed at a set amount per square foot, on the assumption that larger nonresidential structures place a higher demand on the paramedic services than do smaller structures. Given this manner of assessing the Paramedic Service Special tax, it has been the City’s practice, in administering the tax, to consider individual requests for reduction or elimination of the assessed amount of the paramedic tax on a property where, because a structure is unoccupied or substantially under- occupied, the property is unlikely to require the assumed amount of paramedic services. Staff has SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2 203144.1 determined that it would be helpful to formalize this administrative policy by including it in the provisions of Chapter 3.28. Adoption of the proposed ordinance will effect this amendment by adding new Section 3.28.080 to the Municipal Code. This ordinance is declaratory of existing law. The amendment provides that on or before June 15, a taxpayer may submit a request to eliminate or reduce the paramedic tax on his or her residential unit or nonresidential structure on the ground, and to the extent they can demonstrate, that during substantially the entire coming fiscal year the structure will be unoccupied, or will be demolished, or is a nonresidential structure that will be fit for occupancy by significantly fewer persons than the California Fire Code authorizes for the structure as a whole due to damage, construction, or other obstructions to use such that the tax should be reduced to reflect a lower potential demand for paramedic services. After a hearing, if satisfied that one of the stated grounds for relief has been satisfied, the City Manager will grant the request in full or in part. The City Council is required to hold a public hearing to consider the ordinance. Thereafter, if the City Council votes to pass the ordinance to print, it will return on the next Council agenda for final adoption. FISCAL IMPACT: There is no fiscal impact anticipated from adoption of the proposed ordinance, since the ordinance merely memorializes an existing administrative practice. OPTIONS: The City Council has the following options to consider on this matter: 1.Pass the ordinance to print as presented. 2.Direct staff to return with modifications to the ordinance or more information. 3.Take no action. RECOMMENDED ACTION: Hold a public hearing and pass the ordinance to print. ATTACHMENTS: 1.Ordinance Amending Chapter 3.28 o f the San Rafael Municipal Code Regarding t he Paramedic Service Special Tax 202904.2 ORDINANCE NO. 1965 AN ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING CHAPTER 3.28 OF THE SAN RAFAEL M UNICIPAL CODE REGARDING THE PARAMEDIC SERVICE SPECIAL TAX ______________________________________________________________________ THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS: DIVISION 1. FINDINGS. WHEREAS, in 1979 the voters of the City of San Rafael enacted Chapter 3.28 of the San Rafael Municipal Code establishing a Paramedic Service Special Tax on residential units in San Rafael, to generate funds for the provision of paramedic services; and WHEREAS, in 1988, the voters of the City of San Rafael extended the Paramedic Service Special Tax to also apply to nonresidential structures in the City; and WHEREAS, the City’s practice in administering the Paramedic Service Special Tax has been to consider individual taxpayer requests for reduction or elimination of the assessed amount of the paramedic tax on a property where, because a structure is unoccupied or substantially under-occupied, the property is unlikely to require the assumed amount of paramedic services; and WHEREAS, the City Council wishes to formalize this existing administrative practice by including it in the Municipal Code; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS: DIVISION 2. CODE AMENDMENT. Section 3.28.080 of the San Rafael Municipal Code is hereby adopted to read as follows: 3.28.80 Adjustment of tax. (a)Any taxpayer may, by June 15, file a written request the city manager to reduce or eliminate the Paramedic Service Special Tax for the forthcoming fiscal year. The city manager shall grant the request in full or part, to the extent that the taxpayer establishes to his or her reasonable satisfaction any of the following: a.A nonresidential structure or residential unit will be unoccupied during substantially the entirety of the forthcoming fiscal year; b.A nonresidential structure or residential unit is slated for demolition; c.A nonresidential structure is fit for occupancy by significantly fewer persons than the California Fire Code authorizes for the structure as a whole due to damage, construction, or other obstructions to use such that 2 the tax should be reduced to reflect a lower potential demand for paramedic services; or d.The law otherwise requires the application to be granted in whole or part. (b)The city manager or designee shall determine the application in writing after an oral or paper hearing based upon such evidence as the taxpayer may submit or is otherwise available. This decision will be final as to the City but is subject to judicial review pursuant to Code of Civil Procedure section 1094.5. The city manager or designee shall inform the county tax collector of any approval in time for preparation of the tax roll for the coming fiscal year. DIVISION 3. CEQA FINDINGS. This Ordinance is not a project within the meaning of Section 15378 of the California Environmental Quality Act (CEQA) Guidelines because it has no potential to result in physical change in the environment, directly or indirectly. If this Ordinance is found to be a project under CEQA, it is exempt under CEQA Guideline 15061(b)(3) because it can be seen with certainty that there is no possibility that the Ordinance may have a significant effect on the environment. DIVISION 4. CONSTRUCTION. (a)Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance or its application to any person or circumstance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance or its application to other persons and circumstances. The City Council of the City of San Rafael hereby declares it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or unconstitutional and, to that end, the provisions hereof are hereby declared to be severable. (b)Declaratory of Existing Law. The City Council declares that the amendment to the San Rafael Municipal Code effected by this Ordinance codifies the existing practice of the City and is therefore declaratory of existing law. DIVISION 4. PUBLICATION. EFFECTIVE DATE: This Ordinance shall be published once, in full or in summary form, before its final passage, in a newspaper of general circulation, published, and circulated in the City of San Rafael, and shall be in full force and effect t hirty (30) days after its final passage. If published in summary form, the summary shall also be published within fifteen (15) days after the adoption, together with the names of those Councilmembers voting for or against same, in a newspaper of general circulation published and circulated in the City of San 3 Rafael, County of Marin, State of California. __________________________ GARY O. PHILLIPS, Mayor ATTEST: ______________________________ LINDSAY LARA, City Clerk The foregoing Ordinance No.1965 was read and introduced at a Regular Meeting of the City Council of the City of San Rafael, held on the 19th day of November 2018 and ordered passed to print by the following vote, to wit: AYES: NOES: ABSENT: Councilmembers: Bushey, Colin, Gamblin & Mayor Phillips Councilmembers: None Councilmembers: McCullough and will come up for adoption as an Ordinance of the City of San Rafael at a Regular Meeting of the Council to be held on the 3rd day of December, 2018. ______________________________ LINDSAY LARA, City Clerk