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Home My WebLink AboutCM Measure A Open Space Spendingryl, MW 71 11 1 1 emu 'Agenda Item No: Meetino Date: October 21, 2013 Prepared by: Nancy Mackle, City Manager City Manager ApprovalF, 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 municipal ities, 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, 2013, City Council held a study session at which time stall presented I general recommendations regarding the use of Measure A proceeds, which at the time were estimated to be $300',000 annually. Staff s presentation and the ensuing discussion focused on the � File No.: t4 --I _ --/ � / Council Meeting.- -27> Disposition City's existing parks and open space; specifically the wildland urban interface (WUI), park maintenance, and recreation facilities repairs and improvements. The discussion covered: o City ownership of 1,025 acres in the WUI with 936 adjacent structures requiring maintenance of defensible space o Examples of several athletic facilities and fields in need of major maintenance (e.g., turf replacement, basketball and tennis court repairs,, restroom installation, etc.) o Examples of parkette maintenance needs in eight City -owned parks o Federally and State -mandated safety repairs and enhancements to layground equipment, p 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 m 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 SpendimPlan 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. $70,000 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 Mg Inspector Part -Time Fire Department Vegetation X50,000 Meas A Management Inspector to support WTI Park & Recreation Park & Recreation facility maintenance and Facilities improvements; including sidewalk repairs, $1191000 Meas A fence replacement, playground replacement, etc. Park Maintenance Maintenance of eight parketten, Federal & $5700 Meas A State mandated safety repairs/enhancements Sub -total — Measure A $336,000 Open Space Ranger One additional, part-time Police Department $45000 Gen Fund 1 open space ranger allocation It 1 Defensible Space Contracts and agreements to provide $40!P00 Gen Fund Management defensible space, fire breaks and access allocation Sub -total -.GF supplement $85,000 Total Ex enditures S421,000 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 2013-2014, 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, 000 already appropriated, for a total of $42 1,000 in the Measure A — Open in addition to the $70, 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 QUI D: Staff recommends Council accept the report and adopt the Resolution as presented. ATTACHMENT Draft Grant Agreement RESOLUTION OO /O+` MANAGER 1® O AN AGREEMENT WITH THE COUNTY OF MARIN FOR "MEASURE 1 TOWN AND SPECIAL DISTRICT PROGRAM rOr l ♦ D APPROVING rrrO 1r 1 OPEN r r 1 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, ii percent ii i i Measure ♦ i i i earmarked i . .� ifor Marin municipalitiesi purpose of .• • parks,open i. preserves, ii. i programs, and vegetation; and 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 #. and currentlyWHEREAS, the City of San Rafael is eligible to receive Measure A funds, estimated ,, i# ,, $336,000 i" `. and must enter into an agreement i County of . order o access thesei and WHEREAS, the City Manager has presented to the City Council a budget and spending # iMeasure' . ii programs i .2013-2014,. and the City Council i "i . • discussed this plan. NOW, THEREFORE, BE IT RESOLVED, by the San Rafael ManagerCity authorized i execute agreement i Countyof and to make any necessary, mutually acceptable changes to the agreement, once approved as to form by Attorney, iestablish . i i between the parties respect to the disbursement of Measure A proceeds, and the accounting for Measure A fund expenditures, and to take other actionsto fulfill this intent;and BE IT FURTHER RESOLVED, i `` San Rafael i . $351,000 is hereby appropriated in the Measure 1 special revenue fund, bringing i . appropriations fi .. year i i 4 in thati to $421,000. 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 7108%4 ABSENT: COUNCILMEMBERS: Colin �7.�� G �.� ESTHER C. BEIRNE, City Clerk 109 Sam BETWEEN COUNTY OF MARIN AND CITY OF TOWN OF DISTRICT This Grant Agreement (hereinafter "AGREEMENT") is made and entered into this 3rd day of ripmber, 2013. bv an I ft d between the Count of Mann a political subdivision of the State of California (hereinafter "COUNTY"), and the CITY/TOWN of— DISTRICT (hereinafter ILCITY71 I I is applicable), a political subdivision of the State of California, "PARTIES". M fOWN 11 or "DISTRICT whichever collectively hereinafter the Whereas, the Marin Parks, Open Space, and Farmland Preservation Transactions and Use Ta)o Ordinance (hereinafter "MEASURE A"; 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 ft 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, allocates 15% of the 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 Whereas, 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. Whereas, 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 determine the amount of funding each municipality and applicable special district receives on an annual basis from the PROGRAM; and Measure A Cities, Towns and Special Districts MOA Page I of I W hereas, 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 relationship between PARTIES to disburse and account for MEASURE A fund expenditures; 1 . It is mutually agreed and understood that, upon signing of this AGREEMEftT: a. COUNTY is responsible for allocating, managing, accounting for, and disbursing all PROGRAM funds. b. COUNTY will disburse PROGRAM funds to CITY/TOWN/DISTRICT semiannually (two times per fiscal year), as follows: 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 C ITY/TOWN/Dl STRICT, in the form attached as Exhibit C, by June 1 of the same calendar year. Disbursement I 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/TOWN/Dl STRICT according to the ALLOCATION •METHOD. If CITY/TOWN/DISTRICT submits its Annual Measure A Work Plan after June I , Disbursement I shall occur approximately 30 days subsequent to submittal. ii. Disbursement 2 will occur on or about the first Monday in January conditional upon receipt by Marin County Parks, by September 15th o the samefiscal year, of an Annual Measure A Expenditure Repor prepared by CITY/TOWN/DISTRICT, 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 revenu( received from the Board of Equalization during the preceding July *' through December 31 period and allocated to the CITY/TOWN/DISTRl(".%11f1 according to the ALLOCATION METHOD. If CITY/TOWN/DISTRIC] submits its Annual Measure A Expenditure Report after September 15 Disbursement 2 shall occur approximately 30 days subsequent t( submittal. Late Expenditure Reports will delay annual reporting or Measure A, and the work of the Measure A Community Oversigh Committee. CITY/TOWN/DISTRICT is encouraged to producE Expenditure Reports on time. iii. COUNTY will make every effort to make disbursements within the time periods specified above, and shall not willfully delay or withhold Measure A Cities, Towns and Special Districts MOA Page 2 of I PROGRAM funds for reasons other than those stated in thi AGREEMENT, but shall not be responsible for the consequences i disbursements are delayed for any reason. Disbursements will occur b electronic transfer. 1 iv. Notwithstanding the foregoing schedule, the first disbursement will occu on or about the first Monday in January 2014. The first disbursement wi consist of PROGRAM funds from Measure A revenue received from Apr 17 2013 through December 31, 2013 and allocated to th CITY/TOWN/Dl STRICT according to the ALLOCATION METHOD, an may be applied to CITY/TOWN/DISTRICT PROGRAM expenditures an obligations made or incurred during that period. Any money spent prior t the approval of the first Work Plan may not be reimbursed by Measure funds if the work performed does not meet the requirements of the Wor Plan and Measure A Ordinance. c. ® 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. 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 ad 'Just CITY/TOWN/DISTRICT'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/TOWN/DISTRICT's with notice of any adjustments. e. For CITY/TOWN/DISTRICT's budgeting purposes, COUNTY will provide an estimate of a CITY/TOWN/DISTRICT's annual allocation for the coming fiscal year on or about February I , 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. f. CITY/TOWN/Dl STRICT is not required to match funds. g. CITY/TOWN/DISTRICT will segregate PROGRAM funds from other funds available to it. CITY/TOWN/DISTRICT is required to establish a Measure A Revenue Account and an annual Measure A Budget, out of which expenditures may be made. h. CITY/TOWN/DISTRICT need not expend its annual allocation of PROGRAM funds in a single fiscal year. Allocations may accumulate with the CITY/TOWN/DISTRICT and carry over into multiple, successive fiscal years if, Measure A Cities, Towns and Special Districts MOA Page 3 of 7 for example, CITY/TOWN/DI STRICT wishes to use the funds for a program, project or projects that cannot be funded with a single year allocation. CITY/TOWN/DISTRICT 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/TOWN/Dl STRICT shall revert and be due to COUNTY. j. CITY/TOWN/DISTRICT'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 11 above. If CITY/TOWN/DI STRICT 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/TOWN/DISTRICT is responsible for ensuring that environmental review and permitting requirements are fulfilled, if applicable, for all projects receiving Measure A funds. CITY/TOWN/Dl STRICT 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. The accuracy of CITY/TOWN/DISTRICT's annual Measure A Expenditure Reports will be certified by the CITY/TOWN/DISTRICT's chief fiscal officer. n. COUNTY may audit CITY/TOWN/DISTRICT's expenditure of PROGRAM funds. o. COUNTY will assist CITY/TOWN/DISTRICT to establish practices and procedures, as necessary, to facilitate CITY/TOWN/DISTRICT's fulfillment of it responsibilities pursuant to this AGREEMENT. I 2. Indemnification CITY/TOWN/DISTRICT 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/TOWN/DISTRICT'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/TOWN/Dl STRICT, 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 COUNTY'S performance under or the making of this AGREEMENT, except to the extent that LIABILITY is caused by the negligence or willful misconduct of CITY/TOWN/Dl STRICT. 3. Duration and Termination Measure A Cities, Towns and Special Districts MOA Page 4 of 7 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 . o a PARTIES. Any party may terminate this AGREEMENT by notifying the other party a minimum of 30 (thirty) days in advance. 4. Contacts and Nofices All notices under this Agreement shall be in writing (unless otherwise specified) 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. Ivirector Marin County Parks 4501 Civic Center Drive, Suite 260 San Rafael, CA 94903 Phone: (415) 473-6387 Fax: (415) 473-3795 Email: LDahl@marincounty.org Title Name of City/Town/District Address Phone Fax E-mail 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 1 4ispute arising out of this AGREEMENT and the transactions hereby contemplated. PARTIES may not use PROGRAM funds for the aforementioned purpose. This AGREEMENT, including Exhibits A, B1 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. • Measure A Cities, Towns and Special Districts MOA Page 5 of 7 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. 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 in 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. IN WITNESS WHEREOF, the PARTIES hereto have executed this AGREEMENT on the day and year above written. woo a &011 = Mayor or other authorized representative UAT =- Clerk of the City/Town/District Approved as to Form: CITY/TOWN/DISTRICT COUNSEL M • Clerk of the Board M Measure A Cities, Towns and Special Districts MOA Page 6 of I • Marin County Ordinance No. 3586 EXHIBIT C 1!!! 1111111q� i l��iiiiiii i Towns and Special Districts MOA Page 7 of Measure A Cities, 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 Marlin Parks, Open Space, and Farmland Preservation Transacti'ons and Use Tax Ordi*nance. 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 Preservation Expenditure Plan ("Expenditure Plan"), attached hereto as Exhibit shall become 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 tm, provisions 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 contained 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 administering and collecting the California State Sales and Use Taxes. Ordinance No. 3586 Page I of 10 0' To adopt a retail ' transactions and use tax Ordinance that can be administered in a manner that will be, to th e* 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 4. EXPENDITURE PLAN; LIMITATION OF EXPENDITURES; FISCAL OVERSIGHT. Pursuant to the requirements of Government Code §50075.1,' (1) the Expenditure Plan constitutes the statement of the specific purposes for which the revenue generated by this Ordinance may be expended, (2) the expenditure of the revenue generated by this Ordinance shall be restricted to the purposes stated in Exhibit "A," (3) the revenue generated by this Ordinance shall be deposited into the "Parks, Open Space, and Farmland Preservation Special Tax Account, " and (4) the County Department of Finance shall prepare and file with the Board of Supervisors reports meeting the requirements of Government Code §50075.3. SECTION. 5. C ONTRACT WITH STATE. Prior to the Operative Date, the County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax Ordinance, provided, that if the County shall not have contracted with the State Board • of Equalization prior to the Operative Date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. SECTION 6. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax,is hereby imposed upon all retailers in the incorporated and unincorporated territory of the County at the rate of - one quarter of one per cent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance. For the purposes of this Ordinance, all retail sales are consummated'at the place of business of 'the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. SECTION 8. USE TAX RATE. An excise tax is hereby imposed on the storage, useor other consumption in the County of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of one quarter of one t® (0.25%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. . SECTION 9. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part I (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this.Ordinance as though fully set forth herein. Ordinance No. 3586 Page 2 of 10 SECTION 11. PERMIT NOT REQ11 If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance. SECTION 12. EXEMPTIONS AND EXCLUSIONS. A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. 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. Sales 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 to 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 satisfied: Ordinance No. 3586 Page 3 of 10 a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter I (commencing with Section 4000) 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. Ordinance No. 3586 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 any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County.' D. 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, ot- 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. USE OF PROCEEDS. The proceeds of the taxes imposed by this ordinance shall be used solely for the projects and purpose set forth in the Expenditure Plan attached as "Exhibit A" and for the administration thereof. 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, 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. SEVERABILITY. 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. PUBLICATION. 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 Marin.' 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. Ordinance 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 ATTEST: _4 W CLF_RK -PRESIDENT BOARD OF SUFE ORS Ordinance No. 3586 Page 6 of 10 11 illi�illi� MEN III I III I lq�i I III I'll 111 ! 1 qpl, Wall I 11 �14 411110111-il MW A. Sum 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 (1/4 cent) sales tax ("Measure") is estimated, i 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. This Expenditure Plan ("Plan") outlines three programs for spending the sales tax proceeds. In Part B of the Plan, each program is described by its funding allocation, and types of projects and activities that the funding. would support. Part C of the Plan contains administrative provisions, including a Community Oversight Committee and public process for. determining annual expenditures. Ordinance No. 3586 Page 7 of 10 Preserve r r !NaturalLands ,. purpose i element r r to enable of .. MarinCounty Strategic Plan goals related to the permanent preservation of land for public ope space, community separators, wildlife corridors, greenbelts, and habitat. Twent it i of ` Parks and Ope!.. Program's # it used for the following purposes; hannual or balance be accumulated, .. ! over, and accrued for expenditure r years, not i exceed rr r years after r termination r of r sales increase. r i. Purchase land or conservation easements from willing sellers for th purposes of permanently protecting and/or restoring natural area streams, bay landst and native ecosystems with high natural resou'rc To the extent possible, these funds would be used to leverage matchii funds! public and private partners. 2. Farmland Preser,- i +M .# ram (20%) The purpose of this Program is to protect Marin County farmland at risk of subdivision and development and preserve Marin's working farms and ranches. Twenty percent (20%) of revenues generated annually by this Measure shall be made available for the following a. Purchase perpetual agricultural conservation easements, and on # already e i .,i ,.# by agricultural i ieasements, purchase additional a Ordinance 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 specic districts in managing their parks, open space preserves, recreation programs, an I vegetation to promote biodiversity and reduce wildfire risk. Fifteen percent (15%) of th I revenues generated annually. by this Measure shall be made available for the followin uses. a. Provide grants to cities, towns, and applicable special districts (special districts that provide for parks, open space and/or recreation in unincorporated areas), to maintain, restore"', and/or renovate existing parks, preserves, and recreational facilities; to construct new parks and recreational facilities or acquire parklands;. or to engage in vegetation management to reduce wildfire risk, promote biodiversity, or control invasive non-native weeds on private, municipal, or district lands. b. Funds shall be available through a grant allocation process that will be designed in concert with the cities, towns, and applicable special districts. The grant allocation process, but not the individual projects, shall be subject to approval by the Marin County Board of Supervisors. This program is expected to generate over $13,500,000 over the life of the Measure. This program's annual amount, or its balance, may be accumulated, carried over, and accrued for expenditure in future years, not to exceed ten (10) years after the termination date of the sales tax increase. 1. Community Oversight Committee a.^ A Community Oversight Committee shall be created by the Marin County Board of Supervisors within six months of the effective date of the ordinance levying the sales tax increase. The responsibilities of this Committee shall be to review Plan expenditures on an annual basis to ensure they conform with the Plan, and oversee an annual audit and prepare an annual report describing how funds were spent. b. Members of the committee shall be appointed by the Board. The role of the committee shall be to advise the Board and staff on these matters. The committee shall report to the Director and General Manager of Marin County Parks. Ordinance No. 3586 Page 9 of 10 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 Boar ' d 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 the Ralph M. Brown Act, California's open meeting law. f. The committee shall dissolve after all revenue collected from this Measure is expended and a final report is submitted. by this measure. g. No more than five percent (5%) of the Parks and Open Space Program's annual amount may be used for administrative expenses by the county. -t:,- foregoing instruments ;kt. No more than five percent (5%) of the Farmland Preservation Program's annual c * e copy of the origins! on amount may be used for administrative expenses by the county. t d in this office. ,,,I,!,!""-T-THEV11 H. HYMEL, Clerk 0- mie Board of Supervisors Ordinance No. 3586 0 the Cotinty, of Marin- Page 10 of 10 S!"aie of Califomia Deputy Clerk Allocat'lon 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 allocation method. The following allocation method is final: Of the total funds available to this program annually: 73.55% shall be allocated to cities and towns. This amount shall be divided among the 11 municipalities on a per capita basis. 26.45% shall be allocated to the applicable special districts. Half of this amount shall be divided equally among the 8 districts. 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