HomeMy WebLinkAboutFin Paramedic Tax FY 2003-04Agenda Item No: 17
Meeting Date: July 7, 2003
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: MANAGEMENT S ICES /jj
Prepared by: Ken Nordhoff, City Manager Approval: V �(Z—
Assistant City Manager
SUBJECT: CONSIDERATION OF AN INCREASE IN THE VOTER APPROVED
PARAMEDIC SERVICE SPECIAL TAX IN THE CITY OF SAN RAFAEL, CSA
19, CSA 13 AND MARINWOOD CSD AND ADOPTION OF AN ORDINANCE
ESTABLISHING TAX RATES FOR FISCAL YEAR 2003-2004 FOR BOTH
RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES
RECOMMENDATION:
Pass the Ordinance to Print Setting the Paramedic Tax Rates for 2003-2004 for Residential and
Non -Residential Dwellings
BACKGROUND:
In 1979, the citizens of San Rafael approved a new tax for the sole purpose of supporting a
paramedic program. The tax was applied at a flat rate per residential dwelling. This tax was
also approved by three separate jurisdictions that receive paramedic service from San Rafael.
These areas included the Marinwood Community Services District, County Service Area #19
and County Service Area #13 (Upper Lucas Valley).
In 1988, the voters approved an extension of the tax to non-residential properties. This tax was
levied on a square footage basis, and was set at a $500 cap per each one -cent ($0.01) of tax
charged. A $0.05 tax rate cap was established as part of this vote.
Adoption of the original ordinance in 1979 established Municipal Code Section 3.28. Included in
the Code under Section 3.28.060 the Council has the authority to set the tax rates based upon a
budget recommendation by the City Manager.
The purpose of this report is to establish tax rates for fiscal year 2003-2004. An ordinance has
been prepared which provides the necessary information to establish said tax rates.
ANALYSIS:
When the City electorate first approved the paramedic program and related tax, language was
contained in the ballot measure that allowed the City Council, as the lead agency for this
FOR CITY CLERK ONLY
File No.: -3-3/
Council Meeting: -7/-7/03
Passed Ordinance No. 1808 toprint — "AN ORDINANCE OF THE CITY OF SAN RAFAEL
SETTING THE PARAMEDIC TAX RATE, COMMENCING WITH FISCAL YEAR 2003-2004, AT
Disposition. THE RATES ALLOWED IN ORDINANCE NO. 1793 FOR RESIDENTIAL AND NOW
RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL; AND FURTHER CONFIRMING
THE PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR 2003-2004 FOR
RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL, THE
MARINWOOD COMMUNITY SERVICES DISTRICT, COUNTY SERVICE AREA NO. 13, AND
COUNTY SERVICE AREA NO. 19. ($54.00 FOR RESIDENTIAL AND $.0875 PER SQUARE
FOOT FOR NON-RESIDENTIAL PROPERTY)" (Second readino and final adootlon scheduled
for meetlno of Auaust 4. 200311
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
service, to approve tax rates based upon cost of operating the paramedic program. Historically,
staff would determine the cost of the paramedic program, and take a recommendation to the
Council that established the rates for the coming year. Recent changes in law have modified
how this process has worked over the last few years.
The passage of Proposition 218 by California voters in 1996 put severe limits on local
government being able to implement new or raise existing taxes, assessments and other
property related fees. In summary, no tax can be increased under Proposition 218 without a
vote of the people. Exceptions can be made where the cost of a service is tied to an inflationary
index or costing methodology such as the City's business license tax (adjusted upward by CPI).
When the City's paramedic tax was put into place, no specific formula was defined in the
Ordinance that meets the criteria under Proposition 218. Based upon review from City legal
staff, no change could be made to the San Rafael residential portion of this tax without a 2/3
majority approval.
In November of 2002, the citizens of San Rafael passed Measure P. This measure provided for
a ceiling on the residential tax rate of $61.00. This vote was done in accordance with
Proposition 218 laws, and also provided under Proposition IV a corresponding increase in the
appropriations limit (GANN calculation). The Council passed Ordinance 1793 in November of
2002 to reflect the changes approved by the voters in both the tax rates and GANN limit
calculation. Measure P approved a $.08 per square foot cap rate on non-residential property.
All commercial and industrial sites are levied based upon Assessor square footage records for
building size. Measure P for the City runs through the 2006-2007 fiscal year.
As far as the other service areas are concerned, they have approved paramedic tax rate ceilings
to coincide with San Rafael's measure. In November of 2002, CSA No. 13 approved Measure L
and CSA No. 19 approved Measure M, each by a 2/3 majority. Both Measures set the tax
maximums at $61.00 for residential and $.08 cents per square foot for non-residential. The
approval of these Measures is valid from July of 2003 through June of 2007. Similarly,
Marinwood CSD approved Measure J for the same tax ceilings and time period.
Taxes have traditionally been recommended in whole dollar increments. Staff met with County
and Marinwood representatives on Thursday, June 19' and presented a breakdown of the
program outlay expected for budget year 2003-2004. Fire Chief Marcucci and I requested and
received administrative approval of $54.00 to be charged to the City as well as the three other
jurisdictions. This represents an increase of $2.00 from the 2002-2003 rates. Total living units
for the City plus these three jurisdictions are 26,905 based upon Marin County Auditor Controller
data. If approved, the $2.00 per living unit increases amounts to $53,810 of new tax dollars from
the residential sector. The proposed rate remains $7.00 per unit below the voter approved
residential limit.
Also, non-residential units will be billed at a consistent $.0675 cents per square foot to all
commercial/industrial sites served by the Paramedic program. Raising this tax rate from $.0625
in the prior year provides $47,468 in added tax dollars.
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
Staff has completed a preliminary budget for the paramedic program. The attached Exhibits
(which were provided to other agency representatives on June 19th) provide definitions of the
detailed costs expected for the 2003-2004 fiscal year. Based upon projected costs, the rates
recommended above are sufficient to cover the operating expenses of the paramedic program
next year. No General Fund subsidy is required to sustain this program at the current service
level.
The tentative budget for the paramedic program for 2003-2004 is $3,859,170. Costing of this
program has been done in a manner consistent with the business cost study. Two sources of
funds are expected to cover these costs. Paramedic tax for all service jurisdictions is estimated
at $2,161,730, or 56% of program costs. Third Party billings are forecasted at $1,410,000, or
36% of the budget. Ambulance billings are expected to remain flat. Although the volume of
patient transports may increase, recent changes in Medicare law have limited the amount of
payment for patient transportation services.
The balance of funding comes from use of prior year reserves (about $245,000). This allows
rates to only rise at the levels presented. Formal adoption of the budget for this program will be
included with City budget actions scheduled for the July 7`h Council meeting.
FISCAL IMPACT:
The budget as presented reflects the change in tax rates for the non-residential (commercial and
industrial) and residential supported ratepayers. If either recommendation is not approved, or
ratified at a lesser rate than those proposed, this would mean subsidies from the General Fund
in an amount equal to the shortfall of special paramedic taxes. The Ordinance attached sets
residential and non-residential paramedic tax rates.
ACTION REQUIRED:
Staff recommends Council accept the report and adopt the ordinance as presented.
ATTACHMENTS
WAManagement Services- WorkFile\Finance- Work File\Council Matedal\Staff Reports\2003\C1ty\paramedic tax 03-04.doc
ORDINANCE NO. 1806
AN ORDINANCE OF THE CITY OF SAN RAFAEL SETTING THE
PARAMEDIC TAX RATE, COMMENCING WITH FISCAL YEAR
2003-2004, AT THE RATES ALLOWED IN ORDINANCE NO. 1793
FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN
THE CITY OF SAN RAFAEL; AND FURTHER CONFIRMING THE
PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR
2003-2004 FOR RESIDENTIAL AND NON-RESIDENTIAL
PROPERTIES IN THE CITY OF SAN RAFAEL, THE MARINWOOD
COMMUNITY SERVICES DISTRICT, COUNTY SERVICE AREA
NO. 13, AND COUNTY SERVICE AREA NO. 19. ($54.00 FOR
RESIDENTIAL AND $.0675 PER SQUARE FOOT FOR NON-
RESIDENTIAL PROPERTY)
WHEREAS, the electors of the City of San Rafael in 1979 and in 1988,
adopted a paramedic service tax (Chapter 3.28 of the San Rafael Municipal Code)
to be imposed annually upon all residential and commercial properties within the
City of San Rafael; and
WHEREAS, the electors of the City of San Rafael approved Measure "P" on
November 5, 2002; and
WHEREAS, the City Council, pursuant to its authority under the paramedic
tax ordinance, and based upon a budget recommendation by the City Manager,
adopted Ordinance No. 1793, increasing the Paramedic Tax Rate commencing in
fiscal year 2003-2004, up to a maximum residential tax rate of $61.00 per living
unit, and up to a maximum tax rate of $.08 per square foot on non-residential
properties; and
WHEREAS, the City Council, after reviewing the proposed budget
recommendation of the City Manager, finds that the existing Paramedic Tax Rates
for residential should be increased from $52.00 to $54.00 and non-residential
properties tax rate should be increased from $.0625 to $.0675 per square foot for
fiscal year 2003-2004, since these rates will partially, but not wholly, cover the cost
of providing paramedic services within the City; and
WHEREAS, the City, pursuant to three separate Joint Powers Agreements,
provides paramedic services to Marinwood Community Services District, County
Services Area No. 13, and County Services Area No. 19; and
Page 1 of 3
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WHEREAS, increases in the maximum rates for the Paramedic Service Tax
were approved by the electors of County Service Area No. 13 and County Service
Area No. 19 by elections held in November 2002, and by the electors of
Marinwood Community Services District by an election held in November 2002;
and
WHEREAS, County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, based upon budgets recommended to
them, have advised the City that they approved of the setting of the Paramedic
Tax Rate within their respective jurisdictions, at $54.00 per year for each living unit,
and at $.0675 per square foot for each non-residential structure.
NOW THEREFORE, the City Council of the City of San Rafael does ordain
as follows:
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the
Council of the City of San Rafael does hereby set the tax rate for paramedic
services within City limits commencing in fiscal year 2003-2004, at $54.00 per year
per living unit, and at $.0675 per square foot on non-residential properties.
Division 2. The City Council hereby confirms that the Paramedic Tax
Rates set for County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, commencing with fiscal year 2003-2004,
shall be at $54.00 per year for each living unit, and at $.0675 per square foot for
each non-residential structure.
Division 3. If any section, subsection, sentence, clause, or phrase of this
ordinance is for any reason held to be invalid, such holding or holdings shall not
affect the validity of the remaining portions of this ordinance and each section,
subsection, sentence, clause and phrase thereof, irrespective of the fact that any
one or more sections, subsections, sentences, clauses, or phrases be declared
invalid.
Division 4. This Ordinance shall be published once in full 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 thirty days after its final passage.
Attest:
Je ne M. Leona�kaity,
Page 2 of 3
A
Alb6rt 0J.oMayor
The foregoing Ordinance No. 1806 was read and introduced at a Regular Meeting
of the City Council of the City of San Rafael, held on the 7t' day of July, 2003, and
ordered passed to print by the following vote, to wit:
AYES: Councilmembers: Cohen, Heller, Miller, Phillips and Mayor Boro
NOES: Councilmembers: None
ABSENT: Councilmembers: None
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 4th day of August, 2003.
JE NE M. LEONCINI, CITY CLERK
WAManagement Services- WorkFile\Finance- WorkFile\Council Material\Ordinances\2003\Paramedic Tax Ord 03-04.doc
Page 3 of 3
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: FINANCE/ACCOUNTING DEPT. Last F
Address1
14CO 5TH AVE. Days
Address2
PO BOX 151560 Size
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: SAN RAFAEL, CA 94915-1560 Ad Ra
Phone
(415) 485-3355 Ad Pri
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(41 ti) 485-3133 Order
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Keywords
ORDINANCE NO. 1806 AN ORDINANCE OF T
Printed By
: 50 -Donna Lazarus
/j Entered By
50 -Donna Lazarus
amedic Service Tax were approved by the electors of County
Service Area No. 13 and Comity Service Area No. 19 by
elections held in November 1'998._and by the electors of
- -s'::'• �- - G2 1
;�':r'''r� ��•� _ Marinwood Community Service:: District by an election held in
�f November 2002; and a Z
Please �- "— G� WHEREAS, County Service Area No. 13, County Service
review &
Fax back with Chan ges /, Area No. 19, and Marinwood Community Services District,
ased upon budgets recommen led to them, have advised the
Or sign oft. ity that they approved of the setting of the Paramedic Tax
Donna Laurus Rate within their respective jursdictions, at 554.00 per year
, Legais for each living unit, and at S,0375 per square foot for each
(415).382-7335 Phone. '
• non-residential structure,
- NOW THEREFORE the Ci Council of the Clty of San
Rafael does ordain as follows:
Division 1, PursuFnt to Chapter 3.28, Section
3.28.060 thereof, the Council of the City of San Rafael does
hereby set the tax rate for paramedic services within City
limits commencing in fiscal yeEr 2003-2004, at $54.00 per
year per living unit, and at :;.0675 per square foot on
non-residential properties.
Division 2. The Cibl Council hereby confirms
that the Paramedic Tax Rates sal for County Service Area No.
13, County Service Area No. 19, and Marinwood Community
Services District, commencing with fiscal year 2003-2004,
shall be at $54.00 per year for each Irving unit, and at $.0675
per square foot for each non-resk ential structure.
Division 3. If any section, subsection, sen-
tence, clause, or phrase of this )rdinance is for any reason
held to be invalid, such holding or holdings shall not affect the
validity of the remaining portions of this ordinance and each
section, subsection, sentence, clE use and phrase thereof, ir-
respective of the fact that any onii or more sections, subsec-
tions, sentences, clauses, or phrases be declared Invalid.
Division 4. This Ordinance shall be published
once in full before its final passage in a newspaper of general
circulation, published and circulate d in the City of San Rafael,
and shall be in full force and effe:t thirty days after its final
passage
/s/ AlbertJ. Bora
Albert J. Boro, Major
Attest:
v � . y r vU tU UU a'na .=yJ JOL 1JJJ ll11J
_. _ _ - �. �ti -rte ��i._.- ..;.-:iy,. �:.�: �;'�iari.� � �'=�.0 Y.• A
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: 3 of 3
Print,
07/16/2003 05:15
Order Number
21382280
PO Niumber
Customer
CIT10 - CITY OF SAN RAF,
Con`..act
FINANCE/ACCOUNTING D
Address1
1400 5TH AVE.
Addless2
: PO BOX 151560
City
: SAN RAFAEL, CA 94915-15�
Phone
: (415) 485-3355`
Fax
: (415) 485-3133
Keywords : ORDINANCE NO. 1806 AN
Printecl By 50 -Donna Lazarus
Entered By 50 -Donna Lazarus
/s/.eanne M. Leoncini (Seal)
Jeat tie M. Leoncini, City Clerk
The Icregoing Ordinance No. 1806 was read and introduced at
a Ret ular Meeting of the City Council of the City of San Rafael,
held t it the 7th day of July, 2003, and ordered passed to print
by the following vote, to wit
AYES: Councilmembers:Cohen, Heller, Miller,
Phillips and Mayor Boro
NOES: Coundlmembers: None
ABSENT: Coundlmembers None
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 4th day of August, 2003.
Is/ Jeanne M. Leoncini (Seal)
JEANNE N. LEONCINI, CITY CLERK
No. 1519 Jaly 24, 2003
m.�.►_��..u1Cr
1555
07/16/03 10: 5'L NAX 415 338Z Contact
Address1
Address2
City
Phone
Fax
Keywords
Printed By
Entered By
p el ase Review &
ax back vv�th changes
or sign n Ott
donna Lazarus, Legals
382 7335 Phone
(4151 382-1.535 Fax
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CIT10 'TY OF SAN RAFAEL - ACCT Cl6F.3{ PI
FINANGLJACCOUNTING DEPT-
Last PL
1400 5TH AVE.
Days
PO BOX 151560
Size
SAN RAFAEL, CA 94915-1560
Ad Rate
(415) 485-3355
Ad Prict
(415) 485-3133
Order P
Amount
Amount
ORDINANCE NO, 1806 AN ORDINANCE
OF THE
50 -Donna Lazarus
50 -Dor na Lazarus
ORDINANCE NO 1806
AN ORDINANCE OF THE CITY OF 3AN RAFAEL SETTING
THE PARAMEDIC TAX RATE, COMI4ENCING WITH FISCAL
YEAR 2003-2004, AT THE RATES Al LOWED IN ORDINANCE
NO.1793 FOR RESIDENTIAL AN[ NON-RESIDENTIAL
PROPERTIES IN THE CITY OF SAN h AFAEL; AND FURTHER
CONFIRMING THE PARAMEDIC TAX RATES, COMMENCING
WITH FISCAL YEAR 2003-2004 FOR RESIDENTIAL AND
NON-RESIDENTIAL PROPERTIES II I THE CITY OF SAN
RAFAEL, THE MARINWOOD COMMUNITY SERVICES
DISTRICT, COUNTY SERVICE AREA x'0.13, AND COUNTY
SERVICE AREA NO. 19. ($54.00 FOR RESIDENTIAL AND
$.0675 PER SQUARE FOOT FOR NUN -RESIDENTIAL
PROPERTY)
WHEREAS. the electors of the Cly of San Rafael in
1979 and in 1988. adopted a paramedic service tax (Chapter
3.28 of the San Rafael Municipal Code) tote unposed annual-
ty upon all residential and commercial p operVes within the
City of San Rafael: and
WHEREAt4he electors of the City of San Rafael ap-
proved Measure 'T" on November 5. 2002, and
WHEREAS. the City Council, pursualt to its authority
under the paramedic tax ordinance, and bas -d upon a budget
recommendation by the City Manager, adopl�d Ordinance No.
1793, increasing the Paramedic Tax Rate commencing in fis-
cal year 2003-2004 up to a maximum residential tax rate of
$61.00 per living unit, and up to a maximum 'tax rate of $.08
Per square foot on non-residentiat properties; ind
WHEREAS, the City Council, after reviewing the pro-
posed budget recommendation of the City Manager, finds that
the existing Paramedic Tax Rates for residenfiz I should be in-
creased from 552.00 to $54.00 and non-residential properties
tax rate should be increased from 5.0625 to 5,0675 per
square foot for fiscal year 2003-2004, since ttEse rates will
partially, but not wholly, cover the cost of providi-ig paramedic
services within the City; and
WHEREAS the City, pursuant to three separate Joint
Powers Agreements provides paramedic ¢arvices to
Marnnw000 Community Services District, County S;rvicesArea
No 13, and County Services Area No. 19: and
WHEREAS 'rn:reases in the maximum rates for the Par -
el, (71Dq(o 1?
7/(1/03-
WHEREAS, increases in the maximum rates for the Paramedic Service Tax
were approved by the electors of County Service Area No. 13 and County Service
Area No. 19 by elections held in November_ 4.095, and by the electors of
Marinwood Community Services District by an election held in November 2002;
and
WHEREAS, County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, based upon budgets recommended to
them, have advised the City that they approved of the setting of the Paramedic
Tax Rate within their respective jurisdictions, at $54.00 per year for each living unit,
and at $.0675 per square foot for each non-residential structure.
NOW THEREFORE, the City Council of the City of San Rafael does ordain
as follows:
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the
Council of the City of San Rafael does hereby set the tax rate for paramedic
services within City limits commencing in fiscal year 2003-2004, at $54.00 per year
per living unit, and at $.0675 per square foot on non-residential properties.
Division 2. The City Council hereby confirms that the Paramedic Tax
Rates set for County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, commencing with fiscal year 2003-2004,
shall be at $54.00 per year for each living unit, and at $.0675 per square foot for
each non-residential structure.
Division 3. If any section, subsection, sentence, clause, or phrase of this
ordinance is for any reason held to be invalid, such holding or holdings shall not
affect the validity of the remaining portions of this ordinance and each section,
subsection, sentence, clause and phrase thereof, irrespective of the fact that any
one or more sections, subsections, sentences, clauses, or phrases be declared
invalid.
Division 4. This Ordinance shall be published once in full 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 thirty days after its final passage.
Attest:
Jeanne M. Leoncini, City Clerk
Page 2 of 3
Albert J. Boro, Mayor
WHEREAS, increases in the maximum rato for the Paramedic Service Tax
were approved by the electors of County Service-A ea o. 13 and County Service
Area No. 19 by elections held in November nd by the electors of
Marinwood Community Services District by an election held in November 2002;
and
WHEREAS, County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, based upon budgets recommended to
them, have advised the City that they approved of the setting of the Paramedic
Tax Rate within their respective jurisdictions, at $54.00 per year for each living unit,
and at $.0675 per square foot for each non-residential structure.
NOW THEREFORE, the City Council of the City of San Rafael does ordain
as follows:
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the
Council of the City of San Rafael does hereby set the tax rate for paramedic
services within City limits commencing in fiscal year 2003-2004, at $54.00 per year
per living unit, and at $.0675 per square foot on non-residential properties.
Division 2. The City Council hereby confirms that the Paramedic Tax
Rates set for County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, commencing with fiscal year 2003-2004,
shall be at $54.00 per year for each living unit, and at $.0675 per square foot for
each non-residential structure.
Division 3. If any section, subsection, sentence, clause, or phrase of this
ordinance is for any reason held to be invalid, such holding or holdings shall not
affect the validity of the remaining portions of this ordinance and each section,
subsection, sentence, clause and phrase thereof, irrespective of the fact that any
one or more sections, subsections, sentences, clauses, or phrases be declared
invalid.
Division 4. This Ordinance shall be published once in full 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 thirty days after its final passage.
11_7(03
Attest:
Jeanne M. Leoncir`
Albert J. Boro, Mayor
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CITY OF SAN RAFAEL
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX AND OTHER REVENUES
Fiscal
Paramedic
Third Party
total
%
Year
Taxes
Billing
Explanations
$
increase
1988-89
807,306
807,306
1989-90
852,878
852,878
5.64%
1990-91
848,008
848,008
-0.57%
1991-92
989,149
989,149
16.64%
1992-93
1,009,372
1,009,372
2.04%
1993-94
1,001,082
1,001,082
-0.82%
1994-95
1,200,000
414,319
first year for 3rd party billing
1,614,319
61.26%
1995-96
1,283,000
617,543
1,900,543
17.73%
1996-97
1,391,000
688,233
2,079,233
9.40%
1997-98
1,420,393
1,003,367
2,423,760
16.57%
1998-99
1,571,855
1,007,088
2,578,943
6.40%
1999-00
1,584,638
1,169,600
2,754,238
6.80%
San Rafael 1996 Commercial
2000-01
1,938,568
1,561,220
tax cap gone
3,499,788
27.07%
2001-02
1,976,973
1,661,432
3,638,405
3.96%
2002-03 budget
2,050,000
1,400,000
3,450,000
-5.18%
2003-04 projection
2,162,730
1,410,000
3,572,730
3.56%
06/19/2003
2:26 PM Page 1 paramedic tax history
CITY OF SAN RAFAEL
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Non -Residential
Authorized
Year
Tax Rate
Cap
Tax Rate
Cap
1988-89
$
23.10
$
25.00
$
0.0200
$
0.0500
1989-90
$
25.00
$
25.00
$
0.0220
$
0.0500
1990-91
$
25.00
$
25.00
$
0.0220
$
0.0500
1991-92
$
28.00
$
35.00
$
0.0250
$
0.0500
1992-93
$
28.40
$
35.00
$
0.0254
$
0.0500
1993-94
$
28.40
$
35.00
$
0.0254
$
0.0500
1994-95
$
34.10
$
35.00
$
0.0305
$
0.0500
1995-96
$
37.00
$
45.00
$
0.0331
$
0.0500
1996-97
$
40.00
$
45.00
$
0.0357
$
0.0500
1997-98
$
40.00
$
45.00
$
0.0357
$
0.0500
1998-99
$
44.00
$
45.00
$
0.0500
$
0.0500
1999-00
$
46.00
$
53.00
$
0.0530
$
0.0700
2000-01
$
49.00
$
53.00
$
0.0600
$
0.0700
2001-02
$
50.00
$
53.00
$
0.0610
$
0.0700
2002-03
$
52.00
$
53.00
$
0.0625
$
0.0700
2003-04
$
54.00
$
61.00
$
0.0675
$
0.0800
Explanations
first year of non-residential
second paramedic unit - TL
third paramedic unit
fourth paramedic unit
06/19/2003
2:26 PM Page 1 paramedic tax history
CITY OF SAN RAFAEL
NOTICE OF PUBLIC HEARING
The City Council of the City of San Rafael will hold a public hearing:
PURPOSE: Public Hearing: To consider an increase in the voter
approved paramedic services special tax in the City of
San Rafael, CSA 19, CSA 13 and Marinwood CSD, and
adoption of an ordinance establishing tax rates for fiscal year
2003/2004 for both residential and non-residential properties.
DATE/TIME/PLACE: Monday, July 7, 2003 at 8:00 PM
City Council Chamber, City Hall, 1400 Fifth Avenue,
San Rafael
WHAT WILL HAPPEN: You may comment on the proposed Ordinance. The
City Council will consider all public testimony and will
then decide whether to approve the Ordinance amendment.
IF YOU CANNOT ATTEND: You may send a letter to Jeanne M. Leoncini, City Clerk,
City of San Rafael, P.O. Box 151560, San Rafael, CA
94915-1560. You may also hand deliver a letter prior to
the meeting.
FOR MORE INFORMATION: You may contact Ken Nordhoff, Director of Management
Services, (415) 485-3070. Office hours are Monday through
Friday, 8:30 a.m. to 5:00 p.m.
SAN RAFAEL CITY COUNCIL
JEA�/?, .
EONCINI, City Clerk
(Please publish in the Marin Independent Journal, once on Friday, June 20, 2003 and once on
Friday, June 27, 2003.)
Approval of Contract/Agreements/Ordinances/Resolutions
i
SA/ RCC genda Item No.
Date of Meeting: 07/07/03 /
From: Ken Nordhoff
RECEIVE®
Date: June 23, 2003
JUN 2 4 2003
Originating Department: Management Services
CITY ATTORNEY
Title of document:
CONSIDERATION OF AN INCREASE IN THE VOTER APPROVED PARAMEDIC SERVICE
SPECIAL TAX IN THE CITY OF SAN RAFAEL, CSA 19, CSA 13 AND MARINWOOD CSD
AND ADOPTION OF AN ORDINANCE ESTABLISHING TAX RATES FOR FISCAL YEAR
200,3-2004 FOIA BOTH R IDENTIAL AND NON-RESIDENTIAL PROPERTIES
Depahmant Head Signat��4
Reviewed by City Manager
Approved as Council/Agency Agenda Item
To: Management Services
Remarks
Not Approved
Copy to Chamber of Commerce, Business Improvement District, Federation of San
Rafael Neighborhoods, Coalition of North San Rafael Neighborhoods, Tom Horne of
Marinwood Community Services District and Rick Freitas at County Supervisor
Adams' Office
Forms Approval J - - 4-24-01
CL
WACity Managers- WorkFile\Office Management\Forms\CA Authoriz
PROOF OF PUBLICATION
(2015.5 C.C.P.)
CITY OF SAN RAFAEL
STATE OF CALIFORNIA
County of Marin SS
I am a citizen of the United States and a resident of the
County aforesaid: I am over the age of eighteen years, and not
a party to or interested in the above matter. I am the princi-
pal clerk of the printer of the MARIN INDEPENDENT
JOURNAL, a newspaper of general circulation, printed and
published daily in the County of Marin, and which newspaper
has been adjudged a newspaper of general circulation by the
Superior Court of the County of Marin, State of California,
under date of FEBRUARY 7, 1955, CASE NUMBER 25568;
that the notice, of which the annexed is a printed copy (set in
type not smaller than nonpareil), has been published in each
regular and entire issue of said newspaper and not in any
supplement thereof on the following dates, to -wit:
JUNE 20, 27
........................
all in the year 2003.
I certify (or declare) under penalty of perjury that the
foregoing is true and correct.
...........OrinA...,�r ...............................
Signature`
27 JUNE
Dated this...............day of ............................. 2003
Proof of Publication of
Cm OF SAN RAFAEL
NOTICE OF PUBLIC HEARING
The City Council of the City of San Rafael will hold a public
hearing:
PURPOSE:
Public Hearing: To consider an increase in the voter approved
paramedic services special tax in the City of San Rafael, CSA
19, CSA 13 and Madnwood CSD, and adoption of an ordi-
nance establishing tax rates for fiscal year 2003/2004 for both
residential and non-residential properties.
DATE/TIME/PLACE:
Monday, July 7, 2003 at 8:00 PM
City Council Chamber, City Hall, 1400 Fifth Avenue,
San Rafael
WHAT WILL HAPPEN:
You may comment on the proposed Ordinance. The
City Council will consider all public testimony and will
then decide whether to approve the Ordinance amendment
IF YOU CANNOT ATTEND:
You may send a letter to Jeanne M. Leoncini, City Clerk, City
of San Rafael, P.O. Box 151560, San Rafael, CA 94915-1560.
You may also hand deliver a letter prior to the meeting.
FOR MORE INFORMATION:
You may contact Ken Nordhoff, Director of Management
Services, (415) 485-3070. Office hours are Monday through
Friday, 8,30 a.m. to 5:00 p,m.
SAN RAFAEL CITY COUNCIL
/s/ JEANNE M. LEONCINI,
City Clerk
No. 1295 June 20, 27, 2003
PROOF OF PUBLICATION
TO/P-AriN INDEFENDEAT JOURNAL FROM CITYP.O. 30X 6150
NOVATO CA 94948-6150
ATTENTION: DONNA LAZARUS, LEGAL ADVERTISING =
---- - ------..- .. _.. OF
SAN RAFAEL
P.O. f0094 1400 FIFTH AVENUE, P.O. BOX 151560, SAN RAFAEL, CA 94915-1560
SUBJECT NOTICE OF PUBLIC HEARING: -TO CONSIDER AN INCREASE IN THE VOTER DATE
APPROVED 'PARAMEDIC SERVICES SPECIAL TAX IN THE CITY OF SAN RAFAEL, . JUNE 18. 2003
MESSAGE -CSA 19, CSA 13 AND MARINWOOD CSD, AND ADOPTION OF AN ORDINANCE ESTAGLISHING•TAX RATES FOR
FISCAL YEAR 2003/2004.FOR BOTH RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES
PLEASE PUBLISH THE ABOVE-MENTIONED NOTICE OF PUBLIC HEARING, TO BE HELD BEFORE THE SAN RAFAEL
CITY COUNCIL MONDAY, JULY 7, 2003 @ 8:00 PM, TWICE: 1ST TIME: FRIDAY, 6/20/03; 2ND TIME:
FRIDAY, 6/27/03.
PLEASE PROVIDE PROOF BY FAX TO: 485-3133 (copy being e-mailed to you separately).
PLEASE PROVIDE AFFIDAVIT OF PROOF OF PUBLICATION (IN TRIP!•ICATE), ALONG va/INVOICE. Thank you,
cc: KEN NORDHOFF, Asst. City Mgr. (w/Encl.) r -'`'1^G`_ `k(-7- ( �- /
ORIGINATOR -DO NOT WRITE BELOW THIS LINE REPLY TO �� SIGNED ANNE M. LEOId-?9r. City Cler'
REPLY
SIGNED
DATE
SENO PARTS 1 AND 3 INTACT PART 1 WILL BE RETURNED W TH REPLY
CITY OF SAN RAFAEL
NOTICE OF PUBLIC HEARING
The City Council of the City of San Rafael will hold a public hearing:
PURPOSE: Public Hearing: To consider an increase in the voter
approved paramedic services special tax in the City of
San Rafael, CSA 19, CSA 13 and Marinwood CSD, and
adoption of an ordinance establishing tax rates for fiscal year
2003/2004 for both residential and non-residential properties.
DATE/TEVM/PLACE: Monday, July 7, 2003 at 8:00 PM
City Council Chamber, City Hall, 1400 Fifth Avenue,
San Rafael
WHAT WILL HAPPEN: You may comment on the proposed Ordinance. The
City Council will consider all public testimony and will
then decide whether to approve the Ordinance amendment.
IF YOU CANNOT ATTEND: You may send a letter to Jeanne M. Leoncini, City Clerk,
City of San Rafael, P.O. Box 151560, San Rafael, CA
94915-1560. You may also hand deliver a letter prior to
the meeting.
FOR MORE INFORMATION: You may contact Ken Nordhoff, Director of Management
Services, (415) 485-3070. Office hours are Monday through
Friday, 8:30 a.m. to 5:00 p.m.
SAN RAFAEL CITY COUNCIL
JE M. LEONClNl, City Clerk
(Please publish in the Marin Independent Journal, once on Fridav, June 20, 2003 and once on
Fridav, June 27, 2003.)
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN RAFAEL SETTING THE
PARAMEDIC TAX RATE, COMMENCING WITH FISCAL YEAR
2003-2004, AT THE RATES ALLOWED IN ORDINANCE NO. 1793
FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN
THE CITY OF SAN RAFAEL; AND FURTHER CONFIRMING THE
PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR
2003-2004 FOR RESIDENTIAL AND NON-RESIDENTIAL
PROPERTIES IN THE CITY OF SAN RAFAEL, THE MARINWOOD
COMMUNITY SERVICES DISTRICT, COUNTY SERVICE AREA
NO. 13, AND COONTY SERVICE AREA NO. 19. ($54.00 FOR
RESIDENTIAL AND $.0675 PER SQUARE FOOT FOR NON-
RESIDENTIAL PROPERTY)
WHEREAS, the electors of the City of San Rafael in 1979 and in 1988,
adopted a paramedic service tax (Chapter 3.28 of the San Rafael Municipal Code)
to be imposed annually upon all residential and commercial properties within the
City of San Rafael; and
WHEREAS, the electors of the Cityo San Rafael approved Measure "P" on
November 5, 2002; and
WHEREAS, the City Council, pursuant to 'ts authority under the paramedic
tax ordinance, and based upon a budget recommendation by the City Manager,
adopted Ordinance No. 1793, increasing the Paramlpdic Tax Rate commencing in
fiscal year 2003-2004, up to a maximum residential fax rate of $61.00 per living
unit, and up to a maximum tax rate of $.08 per sqfoot on non-residential
properties; and ,
WHEREAS, the City Council, after reviewing fl,e proposed budget
recommendation of the City Manager, finds that the existing Paramedic Tax Rates
for residential should be increased from $52.00 to $54.00 nd non-residential
properties tax rate should be increased from $.0625 to $.0675 er square foot for
fiscal year 2003-2004, since these rates will partially, but not who ly, cover the cost
of providing paramedic services within the City; and
WHEREAS, the City, pursuant to three separate Joint Powe s Agreements,
provides paramedic services to Marinwood Community Services istrict, County
Services Area No. 13, and County Services Area No. 19; and
Page 1 of 3
WHEREAS, increases in the maximum rates for the Paramedic Service Tax
were approved by the electors of County Service Area No. 13 and County Service
Area No. 19 by elections held in November 2002, and by the electors of
Marinwood Community Services District by an election held in November 2002;
and
WHEREAS, County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, based upon budgets recommended to
them, have advised the City that they approved of the setting of the Paramedic
Tax Rate within their respective jurisdictions, at $54.00 per year for each living unit,
and at $.0675 per square foot for each non-residential structure.
NOW THEREFORE, the City Council of the City of San Rafael does ordain
as follows:
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the
Council of the City of San Rafael does hereby set the tax rate for paramedic
services within City limits commencing in fiscal year 2003-2004, at $54.00 per year
per living unit, and at $.0675 per square foot on non-residential properties.
Division 2. The City Council hereby confirms that the Paramedic Tax
Rates set for County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, commencing with fiscal year 2003-2004,
shall be at $54.00 per year for each living unit, and at $.0675 per square foot for
each non-residential structure.
Division 3. If any section, subsection, sentence, clause, or phrase of this
ordinance is for any reason held to be invalid, such holding or holdings shall not
affect the validity of the remaining portions of this ordinance and each section,
subsection, sentence, clause and phrase thereof, irrespective of the fact that any
one or more sections, subsections, sentences, clauses, or phrases be declared
invalid.
Division 4. This Ordinance shall be published once in full 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 thirty days after its final passage.
Attest:
Jeanne M. Leoncini, City Clerk
Page 2 of 3
Albert J. Boro, Mayor
The foregoing Ordinance No. was read and introduced at a Regular
Meeting of the City Council of the City of San Rafael, held on the 7th day of July,
2003, and ordered passed to print by the following vote, to wit:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
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 21St day of July, 2003.
JEANNE M. LEONCINI, CITY CLERK
WAManagement Services- WorkFile\Finance- WorkFile\Council Material\Ordinances\2003\Paramedic Tax Ord 03-04.doc
Page 3 of 3