HomeMy WebLinkAboutCC Resolution 8842 (Calling 1993 Special Election)RESOLUTION NO. 8842
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SAN RAFAEL:
(1) CALLING AND GIVING NOTICE OF THE HOLDING
OF A SPECIAL MUNICIPAL ELECTION, FOR THE
SUBMISSION TO THE QUALIFIED VOTERS A
PROPOSED ORDINANCE AMENDING THE MUNICIPAL
CODE OF THE CITY OF SAN RAFAEL, AND
ORDERING THE PUBLICATION THEREOF;
(2) REQUESTING THE BOARD OF SUPERVISORS TO
CONSOLIDATE WITH ANY OTHER ELECTION
CONDUCTED ON THE SAME DATE;
(3) REQUESTING ELECTION SERVICES BY THE
COUNTY CLERK;
(4) REQUESTING CITY ATTORNEY TO PREPARE
IMPARTIAL ANALYSIS OF SAID MEASURE
WHEREAS, it is the determination of the City Council of the
City of San Rafael that a Special Municipal Election be held on
Tuesday, June 8, 1993, at which election the issue to be presented
to the voters shall be:
Submission to the qualified electors of the following Measure,
to wit:
CITY OF SAN RAFAEL
MUNICIPAL SERVICES TAX
MEASURE K
Shall the City of San Rafael Municipal Code be amended to
add chapter 3.35 Municipal Services Tax to levy a tax for
a period of four (4) years on the occupants of improved
residential real property of $70.00 per year per living
unit and a tax of eight ( 8 ) cents per square foot per
year with a limit of four thousand ($4,000) dollars on
each non-residential structure for the purpose of
maintaining and continuing existing and future municipal
services; and in connection therewith shall the appropri-
ation limit of the City of San Rafael be increased for a
similar period of four (4) years by the total amount
collected from the Municipal Services Tax and continuing
appropriations of the proceeds of already existing local
taxes and available State subventions as required by
Article XIII B of the California Constitution?
/YES/
/NO/
WHEREAS, for this election, rebuttals shall be received to
ballot arguments; and
WHEREAS, California Elections Code Section 5011 provides that
the governing body may direct preparation by the City Attorney of
an impartial analysis of said Measure; and
WHEREAS, the City Council of the City of San Rafael may
request the Board of Supervisors of the County of Marin to
consolidate the Special Municipal Election with any other election
conducted on the same date; and
WHEREAS, the City Council of the City of San Rafael may
1
ORI61NAl �ygyz
request election services by the County Clerk of Marin County,
California:
NOW, THEREFORE, BE IT RESOLVED that pursuant to the require-
ments of the laws of the State of California there is called and
ordered held in the City of San Rafael, County of Marin, State of
California, on Tuesday, June 8, 1993, a Special Municipal Election
of the qualified electors of San Rafael; and
BE IT FURTHER RESOLVED that the Board of Supervisors of the
County of Marin, is hereby requested to:
1) Consolidate said election with any other election
conducted on the same day; and
2) Authorize and direct the County Clerk, at City expense,
to provide the following election services and to canvass
the results of said election:
Provide Voter Indexes
Provide Voter Count by Precinct
Provide Drayage and Rental of Polling Places
Provide Printing of Sample and Official Ballots
Appoint and Notify Election Officers
Mail Sample Ballots and Polling Place Notification
Provide Precinct Supplies
Provide Training of Precinct Workers
Provide Processing of Absentee Ballots
Provide Central Counting
Provide Canvass of Votes Cast
Provide such other services as are necessary to conduct
the Municipal Election
BE IT FURTHER RESOLVED, as follows:
SECTION A
The Council of the City of San Rafael, California on its own
motion, hereby proposes that the Municipal Code of the City of San
Rafael, California, be amended by amending Title 3, "Finance and
Taxation" by adding thereto Chapter 3.35 "Municipal Services Tax",
which would allow the imposition of a municipal services tax for a
period of four (4) years on the occupants of improved real property
within the City of San Rafael of $70.00 per year per living unit of
improved residential property and a tax of 80 per square foot per
year with a limit of $4,000 on each non-residential structure, and
increase the appropriation limit of the City of San Rafael for a
period of four (4) years in accordance with Article XIII B of the
California Constitution to read as per proposed ordinance marked
Exhibit "A" attached and incorporated hereby by reference.
SECTION B
The Council of the City of San Rafael proposes to, and does on
2
its own motion, submit to the qualified electors of the City of San
Rafael, California, at the Special Municipal Election to be held on
the 8th day of June, 1993, the proposal to amend the Municipal Code
of the City of San Rafael, California, as set forth in Section A,
above.
SECTION C
For this election, rebuttals shall be received to ballot
arguments.
SECTION D
The City Clerk of the City of San Rafael is hereby ordered and
directed to cause said amendment to be published once a week for
two consecutive weeks, one of which has to be within the time
frame, not earlier than 89 and not less than 75 days prior to the
date of the Special Municipal Election to be held on the 8th day of
June, 1993, in the Independent -Journal, the official newspaper of
said City, in each edition thereof during the day of publication,
said newspaper being a newspaper of general circulation published
at least six days a week in said City of San Rafael, California.
SECTION E
Pursuant to California Elections Code Section 5011, the City
Council of the City of San Rafael hereby directs preparation by the
City Attorney of an impartial analysis of said Measure.
BE IT FURTHER RESOLVED that the ballots to be used at the
election shall be in both form and matter as required by law.
BE IT FURTHER RESOLVED that the polls for said election shall
be opened at seven o'clock a.m. of the day of said election and
shall remain open continuously from said time until 8:00 o'clock
p.m. of the same day when said polls shall be closed, except as
provided in Section 14301 of the Elections Code of the State of
California.
BE IT FURTHER RESOLVED that in all particulars not recited in
this Resolution, the election shall be held and conducted as
3
provided by law for holding municipal elections in said City.
BE IT FURTHER RESOLVED that notice of the time and place of
holding the election is hereby given and the City Clerk is hereby
authorized, instructed and directed to give such further or
additional notice of said election in time, form, and manner as
required by law.
BE IT FURTHER RESOLVED that the City Clerk is directed to
submit a certified copy of this Resolution to the Board of
Supervisors of the County of Marin.
I, JEANNE M. LEONCINI, 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 on Mondav, the 1st day of March, 1993, by the following vote,
to wit:
AYES: COUNCILMEMBERS: Breiner, Cohen, Shippey, Thayer & Mayor Boro
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
JE -M. LEONCINI City C erk
4
EXHIBIT "A"
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN
RAFAEL AMENDING TITLE 3, FINANCE AND
TAXATION, OF THE SAN RAFAEL MUNICI-
PAL CODE, AND ADDING A NEW CHAPTER
3.35, ENTITLED MUNICIPAL SERVICES,
TAX AND INCREASING THE APPROPRIATION
LIMIT OF THE CITY OF SAN RAFAEL FOR
A PERIOD OF FOUR (4) YEARS IN ACCOR-
DANCE WITH ARTICLE XIII B OF THE
CALIFORNIA CONSTITUTION
THE PEOPLE OF THE CITY OF SAN RAFAEL DO ORDAIN AS FOLLOWS:
DIVISION 1.
Title 3, Finance and Taxation, of the San Rafael Municipal
Code is hereby amended to add Chapter 3.35 Municipal Services Tax
thereto to read as follows:
CHAPTER 3.35
MUNICIPAL SERVICES TAX,
3.35.010. Findinqs.
A. The City Council of the City of San Rafael does hereby
determine that the cost to maintain municipal services at a level
required to provide for the health, safety and general welfare of
its residents exceeds the amount of funds and revenues generated
from all sources of income. The City Council does further
determine that the imposition of a municipal services tax on the
occupants of improved real property throughout the City is
necessary to maintain and continue an adequate level of municipal
services.
B. The City Council of City of San Rafael does hereby
determine that City revenues have been severely impacted over the
last five years by the taking of revenues from the City and the
imposition of increased charges to the City as follows:
(1) Revenue
Losses:
Loss of
Federal revenue sharing ....................$450,000
State's
take
away
of
cigarette tax.................$130,000
State's
take
away
of
i of vehiale--fees .............$114,000
State's
take
away
of
9% of property tax revenues ...
$465,000
State's
take
away
of
trailer in lieu fees ..........
$ 15,000
(2) Increased Charges by County:
Animal Control services............................$200,000
Booking of prisoners ..................... ........$237,000
Collection of property taxes .......................$ 93,000
The combined loss of revenue and increased County charges
1
is in the total sum of $1,704,000.
C. By reason of the estimated State Budget Shortfall for
fiscal 1993-1994, it is further determined that the anticipated
1993-1994 shortfall in the State Budget is estimated to be $7.5
billion, and the Governor's proposed reduction of the City's share
of general property taxes allocated to cities is approximately an
additional 21.7 percent or $1,148,000 for the City of San Rafael.
D. The City Council of the City of San Rafael does hereby
further determine that the projected total of City's loss of
revenue is in excess of $2,852,000 which sum does not include the
impact of the recession on the above lost revenues.
E. The City Council of City of San Rafael does hereby
determine that the Municipal Services Tax is intended to be a tax
on the privilege of using'and the use of municipal services and is
therefore imposed on the occupants of improved real property as
opposed to being a tax on real property or the ownership of real
property.
F. The City Council intends that the proceeds from the
Municipal Services Tax will be used to fund, maintain and continue
municipal services including but not limited to: (1) Prevention of
reductions in police, fire and disaster preparedness services and
restoration of prior levels of service in parks and public
landscaping; (2) needed repairs and maintenance to our public
buildings such as, seven fire stations, three recreation centers,
the library, Falkirk and City Hall; (3) to accomplish long overdue
reconstruction and replacement of storm drains; (4) to undertake
needed repairs to streets and sidewalks.
G. The City Council recognizes that occupants of different
categories of property utilize differing categories and amounts of
municipal services. The tax rates to be established pursuant to
this Ordinance are intended to be proportional to and based upon
estimates of typical use of and benefit from essential public
services. The rates are not adjusted to individual use within
categories of property both because such adjustment is not
administratively feasible and because the City must make these
2
essential services available to all occupants or residents equally.
H. Essential municipal services, including, but not limited
to, fire and police protection, public works, and general adminis-
tration and capital improvements related to such services, comprise
approximately 90% percent of San Rafael's general fund budget.
Individual occupants typically do not choose whether or when to
avail themselves of such services, which are either mandatory or
are relied upon in emergencies or unexpected circumstances. Thus
the value of the services is typically in their availability to all
residents and it would be unfair to charge their costs only to
those residents who actually consumed the services.
I. Each resident derives value from the availability of
municipal services, including elective services. Even if some
municipal services are not presently used by a particular occupant,
they may be used in the future and, in any event, their availabili-
ty benefits each occupant. All services enhance the health,
safety, welfare and environment of all residents of San Rafael and
improves their quality of life both directly and indirectly.
J. On average, smaller commercial establishments require and
consume fewer municipal services than larger ones. Other things
being equal, demand for municipal services rises in proportion to
a commercial establishment's square footage. Generally speaking,
it has been the City's experience that larger commercial establish-
ments place a heavier demand than smaller establishments upon
public safety (including such activities as traffic control and
safety, accident investigations, inspections, complaints, criminal
matters), public works (including such matters as traffic, streets
and drainage), and general government (including such matters as
planning and building entitlements and permits, zoning violations,
inspections and complaints).
K. Smaller commercial establishments consume significant
municipal services during normal business hours. Public safety
responds to traffic, inspections, various accidents, complaints and
criminal matters. Public works responds to traffic, streets and
drainage matters. General government responds to various entitle -
3
ments and permits, zoning violations, inspections and complaints.
These demands during business hours are in excess of the demands
generated by single family homes. Over the course of a 24-hour
day, a smaller commercial establishment generally demands a level
of service slightly more than the level of service required by a
single family home. The City Council, however, is required
annually to determine whether the ratio of the commercial tax rate
to the residential tax rate is proportional to their respective
demands on municipal services.
L. Approximately 54.5% of San Rafael's residential units are
owner occupied. Because the percentage is so high, the overall tax
impact on the occupants of real property is not significantly
affected by imposing the responsibility for the collection of the
municipal services tax on the owners as opposed to the occupants of
real property. In any event, the economic impact will be placed on
the occupants because the rental agreement between the owner and
occupant will tend to place the obligation to pay the tax on the
occupant.
M. It is not feasible for San Rafael to collect this tax
from the non -owner occupants on whom it is imposed because the
records available to the City of San Rafael do not include the
names of non -owner occupants. Therefore, the only practical way to
collect the tax imposed on the occupants is to collect it from the
owners of occupied properties.
N. The tax imposed by this chapter is a tax on the privilege
of using and the use of municipal services. It is not an ad
valorem tax on real property, nor is it any other kind of tax on
property or on the ownership of property. Finally, because the tax
proceeds are deposited in the City's general fund, the funds are
available for all municipal services, and the tax is not a special
tax.
3.35.020. Tax Imposed.
An annual municipal services tax in the maximum amounts
hereinafter set forth is hereby authorized to be imposed on the
4
occupants of improved real property and to be collected by the
owners of real property within the boundaries of the City of San
Rafael:
A. An annual municipal services tax is hereby authorized to
be imposed on the occupant of occupied improved residential
property at a maximum rate of:
1. $70.00 per living unit per year.
2. This tax is imposed on the occupant as of July 1, of
the year for which the tax is imposed; provided however, that if
any unit or parcel is unoccupied on that date, the tax is imposed
on the first occupant occupying the living unit thereafter.
B. An annual municipal services tax is hereby authorized to
be imposed and levied upon the occupants of occupied, improved
business or commercial property at a maximum rate of:
1. $0.08 per square foot to a maximum of $4,000 per
year, on each non-residential structure.
2. Where a business or commercial property is occupied
by more than one business establishment, the tax is to be allocated
pro -rata to each establishment on the basis of its square footage.
The tax is imposed on each occupant as of July 1 of the year for
which the tax is imposed; provided however, that if any business
establishment is unoccupied on that date, the tax is imposed on the
first occupant occupying the business establishment thereafter.
3. Where an occupant of a business or commercial property
operates the same business in more than one non-residential
classified structure within the City of San Rafael, the maximum
municipal services tax for said occupant shall not exceed $4,000
per year.
3.35.030. Definitions.
For the purposes of this chapter, the words defined in this
section shall have the meaning assigned to them unless from the
context it appears that a different meaning is intended.
1. "Living Unit" as used in this chapter means a single or
individual habitation space for an individual or a family, as set
5
forth in the rolls of the Marin County Assessor.
2. "Business or Commercial Property" as used in this chapter
means a non-residential classified structure within the City of San
Rafael, as reflected upon the rolls of the assessor.
3.35.040. Tax Collection.
Notwithstanding the tax liability of the occupants as set
forth above, the owner of each parcel of improved real property
giving rise to tax liability under this chapter shall be responsi-
ble for the collection and/or remittance of the tax due and payable
hereunder.
The tax required to be collected by the owner constitutes a
debt owed by the occupant and by the owner to the City.
3.35.050 Annual Lew.
At the time of adoption of its annual budget, the City
Council, by resolution, shall determine the precise amount of the
tax to be imposed and levied during the ensuing fiscal year,
provided that such tax shall not exceed the maximum rates set forth
in section 3.35.020. In adopting its rate -setting resolution, the
City Council shall make such findings as it deems necessary to
establish (1) that the rates set with respect to each category of
property are reasonably proportional to the value of the services
available to and consumed by occupants and owners of that category
of property and (2) that the rates set fairly distribute the tax
burden among those benefitting from the services provided. In
making those findings, the City Council may rely on the best honest
judgment of informed public officials and such other information as
is available to the City Council from any other source. The City
Manager shall submit an annual report to the City Council providing
such information as is reasonably available to the City Manager
concerning the appropriate ratios of tax rates as between different
categories of properties and providing the City Manager's recommen-
dation as to the tax rates which will be most proportional to the
value of services available to and consumed by occupants and owners
2
of the different categories of property.
3.35.060. Collection.
The tax imposed by this chapter shall be due on July 1 of each
fiscal year, but it may be paid in installments pursuant to a
schedule to be set by the City Council. The tax shall be delin-
quent if not received on or before the delinquency date set forth
in the notice mailed to the owner's address as shown on the most
current assessment roll of the Marin County Tax Collector, and
shall be collected from the owner in such manner and at such times
as the City Council may provide. The tax due may, at the option of
the City Council, be collected by Marin County in conjunction with
the same time and in the same manner as the County's collection of
property tax revenues for the City of San Rafael; provided,
however, that nothing herein shall be construed to impose a tax
lien on the property. Nonpayment of this tax results in personal
liability of the person liable for the tax and the person from whom
the tax is to be collected, and the tax obligation may be enforced
by any lawful means available to the City for collection of
personal obligations owed to the City.
3.35.070. Use of Tax Proceeds.
All proceeds of the tax levied and imposed hereunder shall be
paid into the general fund of the City of San Rafael and may be
used for any and all municipal purposes.
3.35.080. Untimelv or Unpaid Taxes.
A. In addition to any other penalties otherwise imposed, a
one-time penalty of 25% of the tax due is hereby imposed on all
taxpayers who fail to pay timely the tax provided by this chapter.
In addition, a service charge of ten dollars ($10) per delinquent
installment will be assessed. Every penalty and service charge
assessed under the provisions of this section shall become a part
of the tax debt herein required to be paid.
B. The amount of any tax, penalty, and service charge
7
imposed under the provisions of this chapter shall be deemed a debt
to the City. Any person owing money under the provisions of this
chapter shall be personally liable for such amount in any action
brought in the name of the City for the recovery of the amount
owed. The City will be entitled to recover from the person against
whom such an action is brought its costs incurred in connection
with any such action, including its reasonable attorney's fees.
3.35.090. Determination of Use.
The records of the County Assessor of the County of Marin as
of March 1 of each year and the records of the City of San Rafael
maintained pursuant to provisions of Title 14, Zoning, of the San
Rafael Municipal Code may be used to determine the actual use of
each parcel of real property for purposes of determining the tax
hereunder.
3.35.100. Duties of Director of Finance.
It shall be the duty of the Director of Finance to collect and
receive all taxes imposed by this Article, and to keep an accurate
record thereof.
Said Director of Finance is hereby charged with the enforce-
ment of this Article, except as otherwise provided herein, and may
prescribe, adopt, and enforce rules and regulations relating to the
administration and enforcement of this Article. The Director of
Finance may prescribe the extent to which any ruling or regulation
shall be applied.
3.35.110. Amendments.
If any section of this Ordinance is held invalid or unenforce-
able by any court, and such judgment becomes final, then that
section may be amended by the Council by a majority vote to conform
with the judgment of such court, provided that such amendment is
consistent with the purpose and intent of this Ordinance.
E
3.35.120. Term of Tax Imposition.
The tax imposed by this chapter shall be operative July 1,
1993 and for the four-year period that immediately follows
thereafter. The tax imposed shall expire on July 1, 1997.
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
section, subsection, sentence, clause or phrase be declared
invalid.
DIVISION 3.
The intent of this Ordinance is to comply with Article XIII B
of the California Constitution which provides for voter approved
changes to the Appropriations Limit to be effective for four years.
The purpose of this Ordinance is to permit the continuing appropri-
ations of the proceeds of existing local taxes and available state
subventions and to the extent of the Municipal Services Tax the
proceeds of such tax in support of essential public services.
DIVISION 4.
This Ordinance shall take effect if adopted by the voters of
the City of San Rafael at the Special Municipal Election to be held
the 8th day of June, 1993.
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 immediately upon its enactment.
ATTEST:
JEANNE M. LEONCINI, City Clerk
01
ALBERT J. BORO, Mayor