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HomeMy WebLinkAboutPW Measure A Open Space Spending FY2013-14; County of MarinDepartment: CITY MANAGER'S OFFICE Agenda Item No: b, a Meeting Date: October 21, 2013 Prepared by: Nancy Mackle, City Manager City Manager Approval:— i N SUBJECT: RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE AN AGREEMENT WITH THE COUNTY OF MARIN FOR "MEASURE A" CITY, TOWN AND SPECIAL DISTRICT PROGRAM AND APPROVING MEASURE A — OPEN SPACE SPENDING PLAN FOR FISCAL YEAR 2013-2014 BACKGROUND: On November 6,, 2012, Marin County voters passed Measure A,, a one-quarter of one percent transactions and use tax, dedicated to parks and open space for the duration of nine years. The tax became effective on April 1, 2013, and is being administered by the County of Marin via its Ordinance No. 3586, the Marin Parks, Open Space and Farmland Preservation Transactions and Use Tax. Fifteen percent of Measure A revenues, or approximately $1,500,000, is earmarked for a "'City, Town and Applicable Special District Program." The purpose of these funds is to assist Marin's municipalities in managing their parks, open space preserves, recreation programs,, and vegetation to promote biodiversity and reduce wildfire risk. The annual allocation to the City of San Rafael is estimated to be at least $336,000 of the $1.5 million allocated to the local agencies. Following consultation with the local municipalities, the County of Marin recently developed the funding allocation method and form of agreement to be used with the City, Town and Special District Program. All of the local agencies who are recipients of Measure A funds will (1) enter in an agreement with the County; (2) file an annual work plan; and (3) file an annual expenditure report. The purpose of this administrative and reporting structure is to ensure that the use of Measure A taxes is consistent with the Ordinance. The Ordinance provides for a citizen oversight committee whose responsibility is to review expenditures on an annual basis to ensure that they conform to the intent of Measure A. ANALYSIS: On June 3. 2101 1. City Council held a study session at which time staff presented general recon mendations regardincy the use of MeasureYk proceeds. which at the time were t__ estimated to be $300.000 annually. Staff -s presentation and the ensuing discussion focused on the FOR CITY CLERK ONLY File No.: Council Meeting: Disposition: City's existing parks and open space; specifically the wildland urban interface (WUI), park maintenance, and recreation facilities repairs and improvements. The discussion covere 0 City ownership of 1,025 acres in the WUI with 936 adjacent structures requiring maintenance of defensible space • Examples of several athletic facilities and fields in need of major maintenance (e.g., turf replacement, basketball and tennis court repairs, restroom installation, etc.) • Examples of parkette maintenance needs in eight City -owned parks • Federally and State -mandated safety repairs and enhancements to playground equipment, stairways and railing, pathways and park accessibility City Council directed staff to develop a workplan and spending plan that would address the three major areas discussed at the workshop (i.e., WUI, park maintenance and recreation facilities). The City Council also decided to revisit the allocation of funds in one year. On July 1, 2013, City Council formally allocated an additional $150,000 (to supplement the Measure A proceeds) to support the fire prevention in open space. Proposed,�Pendin,a Plan FY 2013-2014 City staff developed the following workplan and budget for the current fiscal year. Program Description Amount Funding Source Vegetation Management Contract with Forster & Kroeger for vegetation management and debris removal. $70!1000 Meas A (Approved and appropriated 9/16/2013) Defensible Space Contracts and agreements to provide $40,000 Meas A Management defensible space, fire breaks and access Veg Mgmt Inspector Part -Time Fire Department Vegetation $50.000 Meas A Management Inspector to support W_UI Park & Recreation Park & Recreation facility maintenance and F,", acilities improvementisl including sidewalk repairs $119!`000 Meas A fence replacement, playground replacement. etc. Park Maintenance Maintenance of eight parketten, Federal & $57,000 Meas A State mandated safety repairs/enhancements 1 1 1 Sub -total — Measure A 11 1.. 1 11 1 ,1 1 . I I I I I I , 11 4 1 1 111 1 1111 , 11 , I I I , I 1 1. 11 1 1 1 1 1 ,, I I I I I I I A I I I I I I I I I I I 1 1 4� 1 IA I I 1 1. 11 1 ­ Ul w 11,11; 1 11111 li 4 N I I I I I I I I III I IlI I 1 14 111, 1, 1 1 11 j 1 1. 1 .1 [1 li I., . 'I" , 1, "d ol 1111 ill 1, :1. 11 � 11 11 1 Il I I I A. A I I I I , 4 11111 1 � 4 11 1 16 4 1 vil � w, I 11 1 , al 111 .4 11 1111 1 L I , 6111 jI 11114 11 1 1 1, 11 11 1 , I I I I I $3' 3 6., 0 0 0 116 1 Ill I I A I I I I I I I I Open Space Ranger One additional. part-time Police Department S 4 5). 0 0 0 Gen Fund open space ranger allocation Defensible Space Contracts and agreements to provide 11 $40,000 Gen Fund Manauement defensible space. fire breaks and access allocation Sub-total:GF supplement 81�1 -000 Total ExpendituresF-s-421,000 WW,JJZ0'k' Al The $366,000 in programmed expenditures from Measure A tax proceeds is supported by the projected fiscal year 2013-2014 revenue projections. Of the $150,000 available from the General Fund allocation in support of Measure A, $85,000 is being programmed in fiscal year 201-3-2014, leaving $65,000 available. The County of Marin and the City will enter into an agreement which stipulates the timing of disbursements of tax proceeds, use of funds and City reporting requirements. A draft of this agreement (with the corresponding program attachments) is attached to this report. The proposed Resolution authorizes the City Manager to execute the agreement with modifications as needed and in a form approved by the City Attorney. FISCAL IMPACT: The execution of the agreement with the County of Marin provides access to the City of San Rafael of approximately $336,000 in Measure A revenues, annually for the next nine years. The approval of the fiscal year 2013 -2014 spending plan appropriates $3 5 1,000, in addition to the $70,000 already appropriated, for a total of $421,000 in the Measure — Open Space special revenue fund. There are sufficient resources in this fund to support these expenditures. OPTIONS: The City Council may choose to: 1. Accept the report and recommendations, 2. Mzke modificq-tions to the recommendations. 3. Take no action. Request staff to bring back information or other alternatives to address the recommendations presented in this report. ACTION REQUIRED: Staff recommends Council accept the report and adopt the Resolution as presented. ATTACHMENT Draft Grant Agreement ' ' • RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE AN AGREEMENT WITH THE COUNTY OF MARIN FOR MEASURE A CITY, TOWN AND SPECIAL DISTRICT PROGRAM AND APPROVING MEASURE A - OPEN SPACE SPENDING PLAN FOR FISCAL YEAR 2013-2014 WHEREAS, on November 6, 2012, Marin County voters passed Measure A, a one-quarter of one percent transactions and use tax, dedicated to parks and open space for the duration of nine years; and WHEREAS, fifteen percent of the Measure A revenues is earmarked for Marin municipalities for the purpose of managing parks, open space preserves, programs, and vegetation; WHEREAS, the County of Marin is responsible for the administration of Measure A funds, and has developed a form of agreement and program materials for use by Marin municipalities and WHEREAS, the City of Rafael eligible ro receive Measure A funds, currently estimated at $336,000 per year, and must enter into an agreement with the County of Marin, in order to access these funds; and WHEREAS, the City Manager has presented to the City Council a budget and spending plan forMeasure A programs for 2013-2014,. and the City Council discussed this plan. NOW, THEREFORE, BE IT RESOLVED, by the San Rafael city Council that the City Manager is authorized to execute an agreement with the county of Marin and to make any necessary, mutually acceptable changes to the agreement, once approved as to form by the city Attorney, to establish the relationship between the parties with respect to the disbursement of Measure A proceeds, and the accounting for Measure A fund expenditures, and to take other actions necessary to fulfill this intent; and 1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City held on Monday, the 21st day of October 2013, by the following vote, to wit: AYES: COUNCILMEMBERS: Connolly, Heller, McCullough & Mayor Phillips ABSENT: COUNCIL MEMBERS: Colin ETHER C. BEIRNE, City Clerk ORIGINAL CITY OF SAN RAFAEL This Grant Agreement (hereinafter "AGREEMENT") is made and entered into this 3rd day of December, 2013, by and between the County of Marin, a political subdivision of the State of California (hereinafter "COUNTY"), and the CITY OF SAN RAFAEL (hereinafter "CITY"), a political P.ubdivision of the State of California, collectively hereinafter the "PARTIES". Recitals Whereas, the Marin Parks, Open Space, and Farmland Preservation Transactions and Use of Ordinance (hereinafter "MEASURE K; attached as Exhibit A) was approved by Marin County voters on November 6, 2012; and Whereas, MEASURE A levies a one-quarter of one -percent transactions and use tax (hereinafter tt sales tax") in Marin County and is estimated to generate approximately $10,000,000 per year for the life of the measure; and Whereas, the MEASURE A expenditure plan, included in Exhibit A, allocatesthe revenues from the sales tax increment to a City, Town, and Special District Program (hereinafter "PROGRAM") to assist Marin's municipalities and applicable special districts in managing their parks, open space preserves, recreation programs, and vegetation to promote biodiversity and reduce wildfire risk; and 111hereas, the term, applicable special districts, means a local public entity located wholly within the unincorporated area of Marin that was explicitly formed to provide services to the community for park and recreation purposes and/or park and recreation purposes plus open space. Applicable special districts do not include federal agencies, state agencies, extensions of the County government (i.e. CSAs) and/or districts located within an incorporated town or city even if such agencies or districts provide services to the community for recreation, open space or recreation programming. 11'hereas, COUNTY is charged with the fiduciary duty to administer the MEASURE A sales tax proceeds consistent with applicable laws; and Whereas, MEASURE A, requires that an allocation method be developed as a means to determini 'the amount of funding each municipality and applicable special district receives on an annual basi from the PROGRAM; and 111hereas, the Marin County Board of Supervisors approved said allocation method on December 3rd, a copy of which (Exhibit B) is attached hereto and made a part hereof (hereinafter "ALLOCATION METHOD"); and Whereas, the objective of this AGREEMENT is to establish a mutually beneficial relationshi;t, between PARTIES to disburse and account for MEASURE A fund expenditures, Measure A Cities, Towns and Special Districts MOA Page I of 6 Statement of Agreement 1 . It is mutually agreed and understood that, upon signing of this AGREEMENT: a. COUNTY is responsible for allocating, managing, accounting for, and disbursing all PROGRAM funds. b. COUNTY will disburse PROGRAM funds to CITY semiannually (two times per fisc year), as follows: i Disbursement 1 will occur on or about the first Monday in July each year, conditional upon receipt by Marin County Parks of an Annual Measure A Work Plan prepared by CITY, in the form attached as Exhibit C, by June 1 of the same calendar year. Disbursement 1 will consist of PROGRAM funds from Measure A revenue received from the Board of Equalization during the preceding January 1 through June 30 period and allocated to the CITY according to the ALLOCATION METHOD. If CITY submits its Annual Measure A Work Plan after June 1 , Disbursement 1 shall occur approximately 30 days subsequent to submittal. Disbursement 2 will occur on or about the first Monday in January, conditional upon receipt by Marin County Parks, by September 15th of the same fiscal year, of an Annual Measure A Expenditure Report prepared by CITY, in the form attached as Exhibit D, describing actual expenditures for the preceding fiscal year. Disbursement 2 will consist of PROGRAM funds from Measure A revenue received from the Board of Equalization during the preceding July 1 through December 31 period and allocated to the CITY according to the ALLOCATION METHOD. If CITY submits its Annual Measure A Expenditure Report after September 15, Disbursement 2 shall occur approximately 30 days subsequent to submittal. Late Expenditure Reports will delay annual reporting on Measure A, and the work of the Measure A Community Oversight Committee. CITY is encouraged to produce Expenditure Reports on time. iii. COUNTY will make every effort to make disbursements within the tim periods speed above, and shall not willfully delay or withhold PROGRA funds for reasons other than those stated in this AGREEMENT, but shall n be responsible for the consequences if disbursements are delayed for an reason. Disbursements will occur by electronic transfer. 1i Notwithstanding the foregoing schedule, the first disbursement will occur o or about the first Monday in January 2014. The first disbursement will consi of PROGRAM funds from Measure A revenue received from April 1, 201 I through December 31, 2013 and allocated to the CITY according to th ALLOCATION METHOD, and may be applied to CITY's PROGRA expenditures and obligations made or incurred during that period. An, money spent prior to the approval of the first Work Plan may not b Measure A Cities, Towns and Special Districts MOA Page 2 of 6 reimbursed by Measure A funds if the work performed does not meet the requirements of the Work Plan and Measure A Ordinance. c. CITY's allocation of PROGRAM funds must be used as described in Exhibit A to this AGREEMENT. Only the following uses are allowed: i. To maintain, restore and/or renovate existing parks, preserves and recreational facilities. To construct new parks and recreational facilities or acquire parklands. iii. To engage in vegetation management to reduce wildfire risk, promote biodiversity or control invasive non-native weeds on private, municipal, or district lands. d. Without changing the ALLOCATION METHOD, COUNTY may review and adjust CITY's allocation every three years, beginning with the date of this AGREEMENT, to reflect population changes in the municipalities and applicable special districts receiving PROGRAM funds. COUNTY shall provide CITY with notice of any adjustments. e. For CITY's budgeting purposes, COUNTY will provide an estimate of the CITY's annual allocation for the coming fiscal year on or about February 1, for as long as the tax is in effect. COUNTY will base the estimate on the annual budget approved by the Board of Supervisors and account for an estimated delay in payment from the sales tax is assessed to the time a payment is made to COUNTY of three (3) months. Actual allocation may be higher or lower than the estimate due to variability in annual tax receipts. The first estimate of annual allocation will occur on or about October 18, 2013. V. CITY is not required to match funds. g. CITY • will segregate PROGRAM •funds from other funds available to it. CITY is required to establish a Measure A Revenue Account and an annual Measure A Budget, out of which expenditures may be made. h. CITY need not expend its annual allocation of PROGRAM funds in a single fiscal year. Allocations may accumulate with the CITY and carry over into multiple., successive fiscal years if, for example, CITY wishes to use the funds for a program, project or projects that cannot be funded with a single year allocation. CITY will expend the sum total of its annual allocations by 10 years after the date the original MEASURE A expires. On that date, PROGRAM funds not expended by CITY shall revert and be due to COUNTY. CITY's first Annual Measure A Work Plan., as described in Exhibit C will be due to COUNTY on December 16, 2013. Future annual work plans shall be due as stated in item "b" above. If CITY submits its first Annual Measure A Work Plan after December 1, the Disbursement described in item b(iv) above shall occur approximately 30 days subsequent to submittal. k. CITY is responsible for ensuring that environmental review and permitting requirements are fulfilled, if applicable, for all projects receiving Measure A funds. Measure A Cities, Towns and Special Districts MOA Page 3 of 6 1. CITY will spend Measure A funds solely on project or program costs. Project or program costs are defined as costs associated with staff, contractors, consultants or materials related to projects identified in the annual Work Plan. m. The accuracy of CITY's annual Measure A Expenditure Reports will be certified by the CITY's chief fiscal officer. n. COUNTY may audit CITY's expenditure of PROGRAM funds. o. COUNTY will assist CITY to establish practices and procedures, as necessary, to facilitate CITY's fulfillment of its responsibilities pursuant to this AGREEMENT. 2. Indemnification CITY shall defend, indemnify, hold harmless, and release COUNTY, its elected and appointed officials, officers, agents, and employees, from and against any and all actions, claims, damages, liabilities, or expenses (hereinafter "LIABILITY") that may be asserted by any third party arising out of or in connection with CITY'S performance under or the making of this AGREEMENT, except to the extent that LIABILITY is caused by the negligence or willful misconduct of COUNTY. COUNTY shall defend, indemnify, hold harmless, and release CITY, its elected and appointed officials, officers, agents, and employees, from and against any and all actions, claims, damages, liabilities, or expenses (hereinafter "LIABILITY") that may be asserted by any third party arising ou of •or in connection with COUNTY'S performance •under or the •making of this AGREEMENT, exce to the extent that LIABILITY is caused by the negligence or willful misconduct of CITY. I 3. Duration and Termination The terms of this AGREEMENT shall remain in full force and effect for 10 (ten) years from the date adopted and signed. This AGREEMENT may be renewed by the mutual consent of all PARTIES. Any party may terminate this AGREEMENT by notifying the other party a minimum of 30 (thirty) days in advance. All notices under this Agreement shall be in writing (unless otherwise speed) delivered to the parties by hand, by commercial courier service, or by United States mail, postage prepaid, addressed to the parties at the addresses set forth below or such other addresses as the parties may designate by notice. Director, Marin County Parks 1 3501 Civic Center Drive, Suite 261Af San Rafael, CA 94903 Phone- (415) 473-6387 Fax: (415) 473-3795 Email: I-Dahle-marinco.unly.org, Measure A Cities, Towns and Special Districts MOA Page 4 of 6 City Manager, •City of San Rafael 1400 Fifth Avenue, San Rafael, CA 94901 (415) 485-3070 Fax459-2242 Cityr . Mana"citvofsanrafael.orq Nothing contained in this agreement shall be construed to create, and the PARTIES do not intend to create, any rights in third parties. Except as otherwise provided in Section 2 of this AGREEMENT, each party shall be solely responsible for and shall bear all of its own respective legal expenses in connection with any ,�ispute arising out of this AGREEMENT and the transactions hereby contemplated. PARTIES may not use PROGRAM funds for the aforementioned purpose. i rPk k i :rei This AGREEMENT, including Exhibits A, B, C and D which are attached hereto and incorporated herein by reference, represents the entire AGREEMENT of the PARTIES with respect to the subject matter thereof. No representations, warranties, inducements or oral agreements have been made by any of the parties except as expressly set forth herein. 8. AMENDMENT Except as otherwise provided herein, this AGREEMENT may not be changed, modified or rescinded except in writing, signed by all PARTIES hereto, and any attempt at oral modification of this AGREEMENT shall be void and of no effect. 9. SEVERABILITY Should a court of competent jurisdiction rule or declare that any part of this AGREEMENT is unconstitutional, invalid, or beyond the authority of either party to enter into or carry out, such decision shall not affect the validity of the remainder of this AGREEMENT, which shall continue i full force and effect; provided that the remainder of this AGREEMENT can, absent the excised portion, be reasonably interpreted to give 'effect to the intentions of the PARTIES. I Measure A Cities, Towns and Special Districts MOA Page 5 of 8 IN WITNESS WHEREOF, the PARTIES hereto have executed this AGREEMENT on the day and year above written. CITY City a ager City Clerk Attest. - Clerk of the Board Moll] 011 W&OK16111 10,04 By - EXHIBIT A - Marin County Ordinance No. 3586 11� 111liq EXHIBIT D - Form of Annual Measure A Expenditure Report Measure A Cities, Towns and Special Districts MOA Page 6 of 6 ORDINANCE NO. 3586 AN ORDINANCE OF THE COUNTY OF MARIN, STATE OF CALIFORNIA, IMPOSING A ONE-QUARTER OF ONE PERCENT RETAIL TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION FOR PARKS, OPEN SPACE, AND FARMLAND PRESERVATION THE BOARD OF SUPERVISORS OF THE COUNTY OF MARIN ORDAINS AS FOLLOWS. - SECTION 1. TITLE. This Ordinance shall be known as the Marin Parks, Open Space, and Farmland Preservation Transactions and Use Tax Ordinance. The County of Marin hereinafter shall be called "County." This Ordinance shall be applicable in the incorporated and unincorporated territory of the County. SECTION 2. EFFECTIVE DATE- OPERATIVE DATE* ADMINISTRATION. A. This Ordinance shall become effective upon its approval by a two-thirds majority of the electors voting on the measure. B. This Ordinance shall become operative on April 1, 2013 ("Operative Date"); provided, however, that the Marin Parks, Open Space, and Farmland Preservatior. Expenditure Plan ("Expenditure Plan"), attached hereto as Exhibit 'A" shall becomt operative on the effective date of this Ordinance. C. Prior to January 1, 2013, the Marin County Open Space District ("District) shall enter into an agreement with the County for the administration of Open Space program funding sections of the Expenditure Plan. SECTION 3. PURPOSE... This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisi-ons hereof be interpreted in order to accomplish those purposes. - A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.5 of Part 1.7 of Division 2 which authorizes the County to adopt this tax Ordinance which shall be operative if two-thirds of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax Ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations cortained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C, To adopt a retail transactions and use tax Ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and adMinistrative procedures followed by the State 'Board of,' Equalization in adtr.'nisterirg and collecting the California State Saes e Tax.,s. Ord'Piance No. 3586 Page 1; of 10 D. To adopt a retail transactions and use tax Ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this Ordinance. SECTION 9. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with 0 the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all f the provisions of Part 1 (commencing with Section 6001) of Div'sion 2 of the Revenue and Taxation Code are hereby adopted and irrade a part of this Ordinance as though fully set forth herein. f Ordinance No. 3-15M F`age 2 o" 10 SECTION 11. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue an, Taxation Code, an additional transact&s permit shall not be required by this Ordinance. 9ECTION 12. EXEMPTIONS AND EXCLUSIONS. 0 th A. There shall be excluded from the measure of the transactions tax and the use tax th amount of any sales tax or use tax imposed by the State of California or by any cit city and county, or county pursuant to the Bradley -Burns Uniform Local Sales an Use Tax Law or the amount of any state -administered transactions or use tax. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sa!es of property to be used outside the County which is shipped to a point outside the County, pursuant to the contract of sale, by delivery o.; such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the County shall be satisfie& Ordinance No. 3-5586 Page 3 of 10 a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 40 00) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -County address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease t he property for an amount fixed by the lease prior to the operative date of this Ordinance, 5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this County of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax Ordinance, 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the' United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date Qf this Ordinance. 5. For the purposes of subparagraphs 3. and 4. of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party - to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph 7, a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into +Lhe County or participates within the County in making the sale of the property, Ordinance No. 35.86 Page 4 of 10 including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer. 7. "A retailer engaged in business in the County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from Mny purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a County imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. SECTION 13. USE1110,F,, PROCEEDS. The proceeds o the taxes imposed by this ordinance shall be used solely for the projects anii, purpose set forth in the Expenditure Pl.an attached as "Exhibit A" and for the administratior,, Lkereof. SECTION 14. AMENDMENTS,,. All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance. SECTION 15. ENJOINING COLLECTION FORBIDDEN. .......... ........ . .. ... .. ... 1" "''' , , I No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the County, or against any officer of the State or the County, to prevent or enjoin the collection under this Ordinance, or Part 1 .6 of Division, 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. SECTION 16. SEVERABI ' LI ' TY. - If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 17. PUBLI111PAIT1111-ON. Within thirty (30) days of its passage, this ordinance shall be published with the names of the supervisors voting for and against the same in the MARIN INDEPENDENT JOURNAL, a newspaper of general circulation published in the County of Mann. SECTION 18. TERMINATION DATE. The authority to levy the tax imposed by this Ordinance shall expire nine years from the operative date of this Ordinance. Ordi.nance No. 3586 Page 5 of 10 PASSED AND ADOPTED at a regular meeting of the Board of Supervisors of the County of Marin held on this 7th day of August, 2012, by the following vote: AYES: SUPERVISORS Katie Rice, Susan L. Adams, Judy Arnold, Kathrin Sears, Steve Kinsey NOES: NONE ABSENT: NONE ATTEST: CL PRESIDENT, BOARD OF SUPE §0 Ordnance No. 3586 Page6 ofIC 4-5 mom 1 11 PARKS, OPEN SPACE, AND FARMLAND PRESERVATION EXPENDITURE PLAN A. Summary It is proposed . that the voters in Marin County be presented in November 2012, the opportunity_ to vote to support the preservation of Marin County parks, open space preserves, and farmland. The Parks, Open Space, and Farmland Preservation one -fourth -cent (114 cent) sales tax ("Measure") is estimated, at current collection levels, to generate approximately $10,000,000 per year. This level of revenue may change during the life of the Measure due to the variability in annual receipts. All revenue projections described below are approximate and will be subject to changes in annual receipts. Ccdinance No. 3586 *7 C)f 10 Page , prevention i drainage improvements,slope stability improvements, retaining walls, # • bridges. infrastructurev. Repair, maintain, and/or replace deteriorating recreation facilities and in county parks r on regional pathways. r ` and infrastructure include, but are not limited to, children's playgrounds, bathrooms, • i fountains, •. i picnic areas •nd tables, swimming pool at McNear's Beach Park, signs, sea walls, kayak and canoe launches, fishing piers, • `• multiuse pathways as Mill Valley/Sausalito • i rth • Corte Madera path, courts, basketball courts, the skate park at John F. McInnis Park, landscape plantings, parking lots, irrigation systems, and ball fields. vi. Implement trail projects to protect water quality, sensitive habitats and natural areas (including habitat for rare and endangered species); reduce erosion; avoid unstable slopes; improve trail safety and sustainability; improve trail enjoyment and recreation opportunities; and reduce maintenance costs, accordance Marin Parks l• and Trail Management Plan. Project types may include, but are not limited to, rerouting • existing trails; decommissioning unauthorized i trailredundant trails with concurrent habitat restoration; converting redundant or unnecessary fire roads to trails (in consultation with Marin fire agencies); building new or modifying existing trails when necessary to improve trail safety and/or achieve connections to other trails or destinations; and entering into arrangements with private land owners for essential t i volunteerism,vii. Augment current visitor services for parks and open space preserves - via rangers, programming, and partnerships - to protect natural resources; support visitor safety and enjoyment; and support and environmental r. education. I► • i Natural I • ! • i. element i .. 1Strategic Plan goals related to thet enable •, At fulfillment i Marin Countypermanent preservation of land for Parks public space, community separators, wildlife corridors, greenbelts, and habitat, Twenty percent (20%) of the Parks and Open Space Program's annual amount shall be used for the following purposes; however, the annual amount or its balance may be accumulated, carried over, and accrued for expenditure in future years, not to exceed i i years after r termination date sales .► r of the r ! values.i. Purchase land or conservation easements from willing sellers for the purposes of permanently protecting and/or restoring natural areas, streams, bay lands, and native ecosystems with high natural resource ii. To thb extent possible., these funds would be used to leverage matching funds from public and private partners. 2. Farmland Preservation Program (20%) The purpose of this Program is to protect Marin County farmland at risk of subdivisicn and d" i sir7 ~ and preserve Marin's working farms • _ ranches.percent uses.(20%) of revenues generated annually by this Measure shall be made available for the following Ordil,ance No, 3586 Page 8 of 10 property interests, to protect and permanently preserve Marin County farms and ranches for productive agricultural use through voluntary transactions with landowners. b. Provide matching grants to qualified organizations to support and facilitate the purchase of perpetual agricultural conservation easements, and additional real property interests on land already encumbered by an agricultural conservation easement, through voluntary transactions with landowners. c. Provide matching grants to the Marin Resource Conservation District for the purpose of assisting ranchers and farmers in enhancing the agricultural and natural resource values on easement -protected properties. Grants for this purpose shall not exceed five percent (5%) of the Farmland Preservation Program's annual amount. d. Provide matching grants to the entities holding easements acquired with program funds, for the purpose of monitoring and enforcing such easements. Grants for this purpose shall not exceed five percent (5%) of the Farmland Preservation Program)s annual amount. 3. City, Town, and Applicable Special District Program (15%) The purpose of this Program is to assist Marin's municipalities and applicable specia districts in managing their parks, open space preserves, recreation programs, an( vegetation to promote biodiversity and reduce wildfire risk. Fifteen percent (15%) of th( revenues esgenerated annually by this Measure shall be made available for the followin( us. a. Provide grants to cities, towns, and applicable special districts (special district4. that provide for parks, open space and/or recreation in unincorporated areas), t( maintain, restore- , and/or renovate existing parks, preserves, and recreation -a ds facilities; to construct new parks and recreational faciliti es or acquire parkland or to engage in vegetation management to reduce wildfire risk, promob biodiversity, or control invasive non-native weeds on private, municipal, or distric lands. b. Funds shall be available through a grant allocation process that will be designe( in concert with the cities, towns, and applicable special districts. The gran allocation process, but not the individual projects, shall be subject to approval b, the Marin County Board of Supervisors. This program is expected to generat over $13,500,000 over the life of the Measure. This program's annual amount, its balance, may be accumulated, carried over, and accrued for expenditure i future years, not to exceed ten (10) years after the termination date of the sale tM x increase. C. Administrative Proons 1. Community Oversight Committee a. A Community Oversight Committee shall be created by the Marin County Boan of Supervisors within six months of the effective date of the ordinance levying thi sales tax increase. The responsibilities of this committee shall be to review P!ai expenditures on an annual basis to ensure they conform with the Plan, an( oversee an annual audit and prepare an annual report describ,ng how furd� were spent. b. Members of the committee shall be appointed by the Board. The role of thf committee shall be to advise the Board and staff on these matters. TN committee shall report to the Director and General Manager of Marin Count, Parks. Ordinance No. .3 .586 Page 9 c. Members of the Community Oversight Committee shall be county residents who are neither elected officials of any government, nor employees from any agency or organization that either oversees or benefits from the proceeds of the sales tax. The committee shall consist of seven at -large members. d. The Board shall approve bylaws related to the conduct of committee meetings and business. e. Meetings of the dommittee shall be open to the public and shall be held in compliance with r• M. Brown Act, California's open meeting law. f. The committee shall dissolve after all revenue collected from this Measure expended and a final report is submitted. Allocation Method: Marin County Ordinance No. 3586, the Marin Parks, Open Space, and Farmland Preservation Transactions and Use Tax Ordinance, also known as Measure A, earmarks 15% of its annual revenues for a "City, Town and Applicable Special District Program". The municipalities and districts have worked together to agree upon an flocation method. The following allocation method is final. - Of the total funds available to this program annually: 0 73.55% shall be allocated to cities and towns. This amount shall be divided among the 11 municipalities on a per capita basis. 9 26.45% shall be allocated to the applicable special districts. Half of this amount shall be divided equally among the 8 districts. The remaining half shall be divided on a per capita basis among the districts. 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SRRA / STCC AGENDA ITEM NO. 5,a DATE OF MEETING: 10/21/2013 FROM: _Nancy Mackle DEPARTMENT: _City Manager's Office DATE: _October 10, 2013 TITLE OF DOCUMENT: RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE AN AGREEMENT WITH THE COUNTY OF MARIN FOR "MEASURE A" CITY, TOWN AND SPECIAL DISTRICT PROGRAM AND APPROVING MEASURE A OPEN SPACE SPENDING PLAN FOR FISCAL YEAR 2013-2014 Department Head (signature)` *** *** *** *** *** *** *** *** *** *** *** *** *** *** *** *** (LOWER HALF OF FORM FOR APPROVALS ONLY) APPROVED AS COUNCIL / AGENCY AGENDA ITEM: City Manager (signature) NOT APPROVED REMARKS: APPROVED AS TO FORM: City Attorney (signaturp)