HomeMy WebLinkAboutOrdinance 1883 (Library Parcel Tax)AN ORDINANCE OF THE CITY OF SAN RAFAEL ADDING
CHAPTER 3.36 TO THE SAN RAFAEL MUNICIPAL CODE
ENTITLED "SPECIAL LIBRARY SERVICES PARCEL TAX."
WHEREAS, the City of San Rafael projects a budget deficit in excess of $3 million next
year, requiring further reductions of Library program funding; and
WHEREAS, the San Rafael Public Library operations are funded from the City's
General Fund, necessary reductions to which have resulted in ongoing cuts to the Library's
budget over the past six years, including the loss of a part-time Children's Librarian and
additional positions in support staff; and
WHEREAS, the Library's support groups, in particular the Friends of the Library, have
provided ongoing operational and supplemental programming support for the Library through
the ongoing efforts of dedicated volunteers, amounting to nearly $400,000 over the past eight
years, largely to support ongoing purchases of books and other materials following budget cuts;
and
WHEREAS, use of the Library has been continually increasing for several years, with
particularly significant increases in several measures of usage, including circulation and
attendance, due to the economic downturn of the past two years, and recent cutbacks to school
library services; and
WHEREAS, the City has sought for years to find a means of setting aside funds for
necessary facility, equipment and technology improvements to the Library; and
WHEREAS, a local parcel tax dedicated to public library services and facilities would
augment the capacity of the City of San Rafael to provide quality library services to its residents,
over and above the proportional amount of the City's general fund currently allocated to the
Library; and
WHEREAS, imposition of a local special parcel tax dedicated to public library services
and facilities is authorized by Government Code section 53717; and
WHEREAS, the proceeds of a special parcel tax imposed hereunder for a period of
seven ( 7) years would not cause the City to exceed its appropriations limit pursuant to California
Constitution ;-article XI1113; and
WHEREAS, funds from a locally approNed tax could not be taken a\�ay by the state and
Gould stay in San Rafael to benefit local residents.
NOW, THEREFORE, the People of the City of San Rafael do ordain as follows:
DIVISION 1:
A new Chapter 3.36 is hereby added to the San Rafael Municipal Code to read as
follows:
Chapter 3.36
SPECIAL LIBRARY SERVICES PARCEL TAX
3.36.010 -- Purposes.
This Chapter is adopted to achieve the following, among other purposes, and the City
Council directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To staff, provide, maintain and improve hours of operation, services, equipment,
facilities, and materials at the San Rafael Public Library; and
B. To provide and improve programs and materials for children, teens, adults,
seniors, literacy learners and people with disabilities at the San Rafael Public Library; and
C. To help with the City's long-term goal of setting aside funds for necessary facility
improvements to the San Rafael Public Library.
3.36.020 -- Definitions.
As used in this Chapter:
A. "Library" means the San Rafael Public Library;
B. "Living unit" means an individual dwelling space intended for occupancy by one
or more persons, as may be set forth in the rolls of the County Assessor, and shall specifically
include a mobilehome as defined in section 20.04.020H of this Code.
C. "Multifamily residential parcel" means any parcel of land, developed or
undeveloped, wholly, or partially located within the City of San Rafael, for which the County
Assessor of ,Marin County has assigned an assessor's identification number and which is listed
on the rolls of the County Assessor as used for multiple family or duplex residential use.
D. "Nonresidential parcel" means any parcel of land, developed or undeveloped,
wholly or partially located within the City of San Rafael. for which the County .=assessor of
Marin County has assigned an assessor's identification number and which is listed on the rolls of
the County Assessor as used for any use other than single family residential or multiple family or
duplex residential use.
E. "Parcel" means any parcel of land, developed or undeN eloped. wholly or partially
located within the Cite of San Rafael, for which the County Assessor of 'Marin Countv has
assigned an assessor's identification number.
F. "Single family residential parcel" means any parcel of land, developed or
undeveloped, wholly or partially located within the City of San Rafael, for which the County
Assessor of Marin County has assigned an assessor's identification number and which is listed
on the rolls of the County Assessor as used for single family residential use.
G. "Tax" means the Special Library Services Parcel Tax imposed under the
provisions of this Chapter.
3.36.030 -- Imposition of Tax.
An annual Special Library Services Parcel Tax is hereby imposed pursuant to City
Charter and Government Code section 53717 on each parcel within the City of San Rafael for the
purposes set forth in this Chapter, at the following rates:
Single family residential parcel:
Multifamily residential parcel:
Nonresidential parcel:
3.36.040 — Term.
Forty-nine dollars ($49) per year per parcel.
Forty-nine dollars ($49) per year per parcel
plus Ten dollars ($10) per living unit, up to a
maximum of $1,000 per year per parcel.
Forty-nine dollars ($49) per year per parcel.
The Special Library Services Parcel Tax imposed by this Chapter shall be levied annually
for seven (7) years commencing in fiscal year 2010-2011.
3.36.050 -- Proceeds of Tax; Accountability Measures.
All proceeds of the Special Library Services Parcel Tax imposed and levied pursuant to
this Chapter shall be deposited into a separate "Special Library Services Parcel Tax" account to
be used exclusively locally for the Library for the purposes set forth in this Chapter. The City's
Finance Director shall prepare an annual report pursuant to Government Code Section 50075.3.
3.36.060 — Persons Liable for Tax; Collection of Tax.
The tax imposed by this Chapter is not an ad valorem tax on property. The tax imposed
by this Chapter is due from etiery person who is the owner of a parcel within the City of San
Rafael, as reflected upon the rolls of the County Assessor of Marin County, unless that person or
parcel is otherwise exempted by this Chapter. The Marin County Tax Collector shall collect the
tax in the same manner and subject to the same penalties as County property taxes are collected.
The full amount due under this Chapter shall constitute a debt to the City. An action for the
collection of any amount due may be commenced in the name of the City in any court hating
jurisdiction of the cause.
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3.36.070 — Exclusions and Exemptions.
A. Nothing in this chapter shall be construed as imposing a tax upon any person
where imposition of such tax upon that person would be in violation of either the United States
Constitution or the California State Constitution or other applicable law.
B. The tax imposed by this chapter shall not be levied in any tax year upon any
federal, state or local governmental entity.
C. Any owner of a parcel used solely for owner -occupied single-family residential
purposes who has attained, or will have attained, the age of 65 years or older prior to July 1 of
the tax year, may obtain an exemption from the Special Library Services Parcel Tax for that
parcel upon approval of an application of such owner submitted to the Library Director or his or
her designee. Any one application from a qualified applicant will provide an exemption for the
parcel for the remaining term of the tax so long as such applicant continues to own and use the
parcel as his or her principal residence.
3.36.080 -- Independent Citizen Oversight.
Within 60 days after the effective date of this Chapter, the City Council shall establish a
Special Library Parcel Tax Committee to review the collection and expenditure of tax revenues
collected under the authority of this Chapter. The Committee shall consist of at least five
members, who shall be residents of the City. The terms of the Committee members and their
specific duties shall be established by resolution of the City Council.
DIVISION 2:
If any section, subsection, sentence, clause or phrase of this Ordinance is for any reason held
to be invalid, such decision shall not affect the validity of the remaining portions of this Ordinance.
The Council hereby declares that it would have adopted the Ordinance and each section, subsection,
sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections,
sentences, clauses or phrases be declared invalid.
DIVISION 3:
This ordinance levying the tax described herein shall be effective ten days after the date
on which the City- Council has declared its approval by at least two-thirds of the City's electors
voting at the special municipal election to be held on Tuesday, June 8. 2010: and the Special
Library Services Parcel 'Fax so established shall be levied annually for se,.en (7) years. beginning
in fiscal Near 20 10-20 11 and shall thereafter expire unless extended with the approval of two-
thirds of the electors voting upon the extension at a general or special municipal election.
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DECLARED APPROVED BY THE CITY COUNCIL ON JULY 6, 2010
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ALBERT BORO
Mayor
ATTEST
ESTHER C. BEIRNE
City Clerk