The URL can be used to link to this page

Home My WebLink AboutCC Resolution 15118 (Restructure of Voter Approved Tax Measure Oversight Committee)RESOLUTION NO. 15118 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ESTABLISHING AND ADOPTING BYLAWS OF THE VOTER APPROVED TAX OVERSIGHT COMMITTEE; APPOINTING THE VOTER APPROVED TAX OVERSIGHT COMMITTEE AS THE TRANSACTION AND USE TAX OVERSIGHT COMMITTEE, THE SPECIAL LIBRARY PARCEL TAX OVERSIGHT COMMITTEE, THE INDEPENDENT OVERSIGHT COMMITTEE OVER THE CANNABIS INDUSTRY TAX REVENUES, AND AS THE INDEPENDENT OVERSIGHT COMMITTEE OVER VOTER APPROVED CITY TAX MEASURES; AND DISSOLVING THE EXISTING TRANSACTION AND USE TAX OVERSIGHT COMMITTEE, THE SPECIAL LIBRARY PARCEL TAX OVERSIGHT COMMITTEE, AND THE CANNABIS INDUSTRY TAX OVERSIGHT COMMITTEE WHEREAS, San Rafael has three active tax oversight committees, with 14 different volunteers, and at the General Municipal Election held on November 3, 2020, San Rafael voters approved Measure R, requiring oversight of new Measure R funds; and WHEREAS, staff recommends consolidating all oversight committees into one Voter Approved Tax Oversight Committee with the purposes of providing oversight over the collection and use of voter approved tax proceeds, and ensure monies are being spent as outlined in the establishing ordinances approved by voters, and generating an annual report for each tax measure; and WHEREAS, the City Council finds that consolidating the tax oversight function into one Voter Approved Tax Oversight Committee would meet the requirements of the San Rafael Municipal Code and each tax ordinance, and would provide the same level of oversight over voter approved tax revenues as currently provided by the three existing committees. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Rafael hereby: 1. Establishes the Voter Approved Tax Oversight Committee which shall serve as the independent tax oversight committee for the purpose of reviewing the collection and expenditure of tax revenues collected under the authority of voter approved City tax measures; and 2. Adopts the bylaws of the Voter Approved Tax Oversight Committee, including its responsibilities and duties, as specifically delineated in Exhibit “A” attached hereto and incorporated herein; and 3. Appoints the Voter Approved Tax Oversight Committee as the Transaction and Use Tax Oversight Committee required under Section 3.19.144 of the San Rafael Municipal Code to review the collection and expenditure of Transaction and Use Tax revenues collected pursuant to Chapter 3.19 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the existing Transaction and Use Tax Oversight Committee established by resolution of the City Council on April 7, 2014; and 4. Appoints the Voter Approved Tax Oversight Committee as the Transaction and Use Tax Oversight Committee required under Section 3.19A.144 of the San Rafael Municipal Code to review the collection and expenditure of Transaction and Use Tax revenues collected pursuant to Chapter 3.19A of the San Rafael Municipal Code; and 5. Appoints the Voter Approved Tax Oversight Committee as the Special Library Parcel Tax Oversight Committee required under Section 3.36.080 of the San Rafael Municipal Code to review the collection and expenditure of Special Library Tax revenues collected pursuant to Chapter 3.36 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the existing Special Library Parcel Tax Oversight Committee established by resolution of the City Council on May 15, 2017; and 6. Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee to review the collection and expenditure of Cannabis Industry Tax revenues collected pursuant to Chapter 3.40 of the San Rafael Municipal Code, and upon appointment of a quorum of members of the newly-formed Voter Approved Tax Oversight Committee, dissolves the Cannabis Industry Tax Oversight Committee established by resolution of the city council on October 21, 2019; and 7. Appoints the Voter Approved Tax Oversight Committee as the independent oversight committee over all other voter approved City tax measures that may hereinafter be enacted, except where otherwise expressly specified. I, LINDSAY LARA, CLERK of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly adopted by the City Council of the City of San Rafael, Marin County, California, at a regular meeting, held on the 6th day of September 2022, by the following vote, to wit: AYES: COUNCILMEMBERS: Bushey, Hill, Kertz, Llorens Gulati & Mayor Kate NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None LINDSAY LARA, City Clerk Voter Approved Tax Oversight Committee Bylaws Page 1 of 2 VOTER APPROVED TAX OVERSIGHT COMMITTEE BYLAWS ARTICLE I. NAME AND PURPOSE Section 1.1. Name. The name of this body shall be the City of San Rafael Voter Approved Tax Oversight Committee, hereinafter referred to as the “Committee.” Section 1.2. Purpose. The Committee’s purpose is to review the collection and expenditure of voter approved tax revenues collected under the authority of voter-approved City tax measures and Resolution 15118 adopted by the San Rafael City Council on September 6, 2022. Section 1.3. Committee Responsibility. The Committee’s authority is oversight only. The responsibilities and duties of the Committee shall be limited to: 1.2 Review expenditures of Measure tax revenues to ensure the monies have been expended in accordance with the authorized municipal purposes of each Measure. To complete this review, the Committee shall: 1.2.1 Understand allowable expenses of each existing Measure’s tax funds (as identified in the enacting Municipal Ordinance) 1.2.2 Review documentation from City Council and from City Council-appointed advisory committees that pertain to the prioritization of use of each Measure’s tax funds. 1.2.3 Review annual reports prepared by the City’s Finance Department that track the receipt and spending of each Measure’s tax funds. 1.2.4 Prepare and submit to the City Council and the community an annual public report on the expenditures of each Measure’s tax revenues for the previous fiscal year. 1.2.5 Fulfill the final responsibilities of each Measure’s responsibilities at the Measure’s termination, repeal or extension: Before submitting a final report: Review and report on the final expenditures of each Measure during the previous fiscal year, through its termination, to ensure that monies have been expended consistent with the authorized purposes of the Measure. The Committee shall not: 1. Have any budgetary decision authority, shall not allocate financial resources, and shall not make budget or service recommendations to the City Council. 2. Have authority to direct, nor shall it direct, City staff or officials. Voter Approved Tax Oversight Committee Bylaws Page 2 of 2 ARTICLE II. MEMBERSHIP Section 2.1. Number of Members. The Voter Approved Tax Oversight Committee shall consist of five (5) voting members. Section 2.2. Eligibility. Members of the Committee shall be at last 18 years of age and reside within the City limits. Section 2.3. Appointment of Committee Members. Members shall be appointed by the City Council. Appointments shall be published on the website for the City of San Rafael in accordance with Government Code Section 54973, as amended from time to time. Section 2.4. Terms of Appointment. Each member shall serve a minimum term of four (4) years. An effort will be made to ensure that the terms are staggered, and not all of the appointments expire in the same year. Section 2.5. Term Limits. Members shall be limited to two (2) consecutive four-year terms. Additional terms may be served if there is a break between terms. Section 2.6. Absence and Removal. An unexcused absence from two (2) consecutive Committee meetings without notification to the Staff Liaison will constitute an immediate vacancy and shall be considered a voluntary resignation from the Committee. Previously dismissed Committee members may be eligible for reappointment. Section 2.7. Compensation. Members shall serve without compensation. ARTICLE III. MEETINGS Section 3.1. Time and date of Regular Meeting. Notification of meeting place, date, and time shall be rendered to the public through posting on the City of San Rafael website.