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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INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, AGREEMENT,
ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCY.
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)