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HomeMy WebLinkAbout2003-209 RESOLUTION NO. 2003-209 2 RESOLUTION OF THE CITY OF SAN BERNARDINO SUBMITTING TO THE QUALIFIED ELECTORS OF SAID CITY FOR THEIR APPROVAL A BALLOT 3 MEASURE RELATING TO A SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES; TRANSMISSION OF THE PROPOSED BALLOT MEASURE TO 4 THE OFFICE OF THE CITY ATTORNEY FOR PURPOSES OF PREPARATION OF AN IMPARTIAL ANALYSIS. 5 6 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY 7 OF SAN BERNARDINO AS FOLLOWS: 8 SECTION 1. Recital. 9 A. Pursuant to Section 9222 of the Elections Code of the State of California, the 10 legislative body of a city rnay subrnit to the voters, without a petition therefor, a proposition for the II repeal, arnendrnent, or enactrnent of any ordinance, to be voted upon at any succeeding regular or 12 special city election. 13 B. Pursuant to Article XIIIC S2( d) of the Constitulion of the State of California, a 14 special tax rnust be subrnitted to the electorate of the local jurisdiction and approved by a two-thirds 15 vote. 16 C.. Pursuant to this authority, the Mayor and Cornmon Council have adopted this 17 resolution subrnitting to the voters of the City of San Bernardino for their approval or disapproval 18 an ordinance which, if approved by the voters, would irnpose a special tax for ten years to help fund 19 the City's libraries. 20 SECTION 2. Submittal to Electors. The ordinance attached hereto as Exhibit "A" is 21 subrnitted to the qualified electors of the City of San Bernardino for their approval or disapproval 22 at a special municipal election to be held on Tuesday, Novernber 4,2003. 23 III 24 III 25 III 26 III 27 III 28 III HTC/cd[Lib.Tax.] .reSll] 2003-209 RESOLUTION 01< THE CITY OF SAN BERNARDINO SUBMITTING TO THE QUALIFIED ELECTORS OF SAID CITY FOR THEIR APPROVAL A BALLOT MEASURE RELATING TO A SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES; TRANSMISSION OF THE PROPOSED BALLOT MEASURE TO THE OFFICE OF THE CITY ATTORNEY FOR PURPOSES OF PREPARATION OF AN IMPARTIAL ANALYSIS. 2 3 4 5 6 7 8 9 10 11 12 13 ]4 15 ]6 17 18 19 20 21 22 23 24 Approved as to forrn and 25 legal content: I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and Cornrnon Council of the City of San Bernardino at a joint regular rneeting thereof, held on 21st day of July ,2003, by the following vote, to wit: Council Mernbers : AYES NAYS ABSTAIN ABSENT ESTRADA X LONGVILLE X MCGINN]S X DERRY X SUAREZ x ANDERSON x MCCAMMACK X 4r~~frtfdin~ 1puitJ ,2003. The foregoing resolution is hereby approved this Gordon McGinnis, Mayor Pro Tern City of San Bernardino 26 27 28 JAMES F. PENMAN, City Attorney BY:~ 1.f~~ o HTC/ed[Lih.Tax.l.resol 3 2003-209 ORDINANCE NO. 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL 3 TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE 4 PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO 6 ORDAIN AS FOLLOWS: 7 SECTION I. Chapter 3.42 is hereby added to thc San Bernardino Municipal Code to read 8 as follows: 9 Chapter 3.42 10 LIBRARY SPECIAL TAX 11 Sections: 12 13 14 15 16 17 18 19 20 3.42.010 3.42.020 3.42.030 3.42.040 3.42.050 3.42.060 3.42.070 3.42.080 3.42.090 3.42.100 3.42.110 3.42.120 3.42.130 3.42.140 Short Title. Definitions. Exemptions. Special Tax. Findings and Declarations. Purpose. Special Fund. Tax Rate. Term. Adjustments and Refunds. Severability. Effective Date. Annual Report. Exclusive Use of Library Special Tax Funds. 3.42.010. Short Title. 21 This chapter shall be known and rnay be cited as the "City of San Bernardino Library Special 22 Tax Ordinance." 23 3.42.020. Definitions. 24 The following words and phrases whcnever used in this Chapter shall be construed as defined 25 in this section: 26 A. "Building" rneans any structure having a roof supported by colurnns or walls, for the 27 housing, sheltcr or enclosure of persons, anirnals, chattels or property of any kind; 28 B. "Condorniniurn Project" rneans a condorniniurn as defined in Section 1350 of the I EXHIBIT "A" 2003-209 2 AN ORDINANCE OFTHE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL T AX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 3 4 5 Civil Code, or its successor Code or Section, a cornrnunity apartrnent project as dcfined in Section 6 11004 of the Business and Professions Code, or its successor Codc or Section, or a stock cooperative 7 as defined in Section 11003.2 of thc Business and Professional Code, or its successor Codc or 8 Section; 9 c. "Irnprovernent to property" rneans a building or other irnprovernent erccted on or 10 affixed to a parcel, excluding parking structurcs; II D. "Library" means the San Bernardino Public Library systern and cach of the branches 12 thereof as the sarnc rnay exist frorn tirne to tirne, together with any additions or betterrnents thereto, 13 or irnprovernents, extensions or expansions thereof; 14 E. "Maintenance and Operations Costs of the Library" rneans: (1) all reasonable and IS necessary costs spent or incurred by the City for rnaintaining and operating thc Library, calculated 16 in accordance with generally acccptcd accounting principles including, but not lirnited to, all 17 arnounts paid or payable frorn tirne to tirne for books, periodicals, reference rnaterials, research 18 materials, subscription services or other inforrnation sources, in whatever forrn they rnay take, 19 operated or utilized by or through the Library, thc reasonable expenses of rnanagernent and repair 20 and other expenses necessary to rnaintain and preserve the Library in good repair and working order, 21 salaries and wages of ernployees, payrnents to ernployees' rctirernent systerns, taxcs, if any, fees of 22 auditors. accountants, attorneys or cngineers and insurance prcrniurns; 23 24 (2) (3) depreciation, replacement and obsolescence charges or reserves thcrefor; costs of capital additions, replacernents, betterrnents, extensions or improvernents to 25 the Library, which under generally acccpted accounting principles are chargeable to a capital account 26 or to a reserve for depreciation; but shall not be construed to rnean costs to providc support services 27 to the Library by any other Departrncnt of the City; 28 1'. "Parcel" rncans a unit of real propcrty as shown on thc last cqualized assessment roll SDE/ed [Library3Tax.Ordj 2 EXIIIIJIT "A" 2003-209 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROV AL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 of San Bernardino County. 6 G. "Required Arnount" rneans the rninirnum arnount which rnust be appropriated in a 7 fiscal year by the City as Maintenance and Operations Costs for the Library in order to levy a special 8 tax in that fiscal year. 9 H. "State Aid - Libraries" rncans funds received frorn the State of California pursuant 10 to Title 1. Division I, Part 11, Chapter 1.5, Articles 1 - 4 of the Education Code of the State of II California (The Public Library finance Act of 1982), or any other State law resulting in funds 12 received frorn the State for use by the Library, except grants for specific projects or specific scrvices 13 which are applied for by the Library and receivcd frorn the State of California. 14 3.42.030. Exemptions. 15 A. Nothing in this Chaptcr shall be construed as irnposing a tax upon any person when 16 irnposition of such tax upon that person would be in violation of either the Constitution ofthe United 17 Statcs or the Constitution of the State of California. 18 B. The tax irnposed by this Chapter shall not be levied upon the federal governrncnt, the 19 state governrnent, any state agency, or any local governrnental agency, when irnposition of such tax 20 would be in violation of either the Constitution of the United States or the Constitution ofthc State 21 of California. 22 c. The tax irnposed by this Chapter shall not be levied upon a parcel of propcrty or 23 irnprovcment to property which is owned by a house of worship or cornrnunity service organization 24 25 which qualifies for an exernption frorn ad valorern taxation for said parcel or improvernent under California law. 26 D. The tax irnposcd by this Chapter shall not be levied upon any pcrson if such person 27 receives an exernption frorn thc Service User's Tax irnposed by Chapter 3.44 of the San Bernardino 28 Municipal Code. 3 EXHIBIT "A" 2003-209 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIP AL CODE RELA TING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITV OF SAN BERNARDINO. 3 4 5 E. The tax irnposed by this Chapter shall not be levied upon any owner of a parcel 6 containing one single farnily residence for that parcel or upon any owner of a residential unit in a 7 residential condorniniurn project for that unit if: I) either of such owners is 62 y, years of agc or 8 older and thc annual gross incorne of the household for eithcr of such owners does not exceed the 9 annual gross incorne level for sixty percent (60%) of the Median lncorne Lirnit based upon thc 10 nurnber of persons in a household as publishcd annually in the U.S. Departrnent of Housing and II Urban Dcveloprnent (HUD) Horne Prograrn Incornc Lirnits for the Riverside-San Bcrnardino 12 Prirnary Metropolitan Statistical Area, with the addition of the following arnounts to the 13 corresponding incorne levels: Farnily Size of 1 - $5,000.00, and Farnily Size of 2 or rnore - 14 $10,000.00, and, 2) either of such owncrs has applied for an exemption frorn said tax based on thesc 15 provisions and said exernption application has been approved by the City. All such exernption 16 applications rnust be filed on forrns furnished, and in the rnanner prescribed by the City Treasurcr. 17 F. The tax irnposed by this Chapter shall not be irnposed on any owner of a parcel 18 containing one single farnily residence for that parcel or upon any owncr of a residential unit in a 19 residential condominiurn projcct for that unit if: I) either of such owners rneets the criteria of 20 disability by the Social Security Adrninistration's Supplernentallncorne prograrn for the Aged, Blind 21 and Disabled (Title XVI of the Social Security Act, as amended), and, 2) either of such owners has 22 applied for an exemption frorn said tax based on these provisions and said exernption application 23 has been approved by the City. All such exernption applications rnust be filed on forrns furnished, 24 and in the rnanner prescribed by the City Trcasurer. 25 26 3.42.040. Special Tax. A. There is hereby irnposed a spccial tax on each residential parcel or dwelling unit, or 27 non-residential parcel within the City of San Bcrnardino for the purposes set forth in this Chapter 28 at the rate specified herein. 4 EXIIIBIT "A" 2003-209 2 3 4 5 AN ORDINANCE OFTHE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. B. This tax is enacted undcrthe authority of Section 41 of the Charter ofthe City of San 6 Bernardino, other authority held as a charter city, and, independently thereof, under the authority of 7 CalifiJrnia Government Code Sections 50075-50077.5. 8 3.42.050. Findings and Declarations. 9 A. Importance of the Library to the quality of life for San Bernardino Residents. 10 Since 1905, San Bcrnardino has rnaintained an excellent Free Public Library for its residents 11 as provided by Article XII of the Charter of the City of San Bernardino. Thc Library is an essential 12 partner in the educational. social and recreational well-being of San Bernardino's residents and 13 provides services at Norrnan Feldheyrn Central Library and three branch libraries: Villascnor Library, 14 Inghrarn Library and Rowe Library. The rnission ofthe Library is to provide free acccss to the world 15 of ideas. inforrnation and creative experiencc for all citizens of San Bernardino. The Library is a 16 highly regarded cducational and cultural center where the people "f San Bcrnardino corne together 17 to learn and participate in public discourse. Thc Library aids the comrnunity in the creation of 18 inforrned and educated citizenry and provides opportunities for free lifelong learning and cconomic 19 irnprovernent. 20 The Library has a strong connection to thc rnaintcnance of a healthy farnily cornrnunity due 21 to its tangible presence in San Bernardino's ncighborhoods. The presence of branch Iibrarics adds 22 a special quality to the neighborhoods of San Bernardino and makes a visible staternent regarding 23 the irnportance of reading and learning. In addition to fulfilling their traditional library role, the 24 branch libraries serve as rneeting places for cornrnunity groups, gathering places for farnilies and 25 provide valuable support to other comrnunity institutions such as schools, business and cultural 26 associations. The languages spoken in the neighborhood are reflected in the branch library 27 collections, the needs of the neighborhood are recognized in the special rnaterials and programrning 28 offered at the branch libraries, and the quality oflifc in thc neighborhood is enhanced because of the 5 I<:XIIIBIT " A" 2003-209 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OFTHE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 3 4 5 branch library's presence. The branch libraries represent a safe haven in our neighborhoods. The 6 Library works steadfastly with neighborhood schools to raise the level ofliteracy in the cornrnunity. 7 For these reasons, the entire Library systern, including all branch libraries, rnust be assured 8 through a funding rnechanisrn which provides a stable source of funding for the entire systern. 9 Without a change in the uncertain and unstable process the budget has becorne, the Library 10 is at considerable risk of a drarnatic change in its ability to consistently offer the quality and level 11 of service which the citizens of San Bernardino so highly value, and the result is an unacceptable 12 deterioration in the quality oflife for all San Bernardino residents. The tax rate classification systern 13 adopted in this Ordinance appropriately rneets the objective of designing a taxing scherne which 14 relates the arnoun' of the tax to the benefits received frorn the Library by the person paying the tax, 15 and incorporates the elernent of ability to pay into the tax rates. 16 17 3.42.060. Purpose. A. The purpose of this special tax is to provide funds to the City to pay only the 18 following: 19 20 21 1. One-half of the annual debt service on the bond used to construct the Feldheyrn Library, or $333,150.00 per year for each of the next 10 years, whichever 22 arnount is less; and 23 2. Maintenance and operations costs of the Library. 24 B. The City Council rnay provide for the collection of the special tax in the sarne rnanner 25 and subject to the sarne penalties as, or with, other charges and taxes fixed and collected by the City, 26 or by the County of San Bernardino on behalf of the City of San Bernardino. Notwithstanding the 27 provisions of this section and Section 3.42.140, if the special tax is collected by the County on 28 bchalf of the City, the County rnay recover its reasonable costs incurred l'or such service frorn the 6 EXHIBIT "A" 2003-209 2 3 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUB.JECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 4 5 "Library Special Tax Fund." 6 7 3.42.070. Special Fund. A. There is hereby established a special fund entitled "Library Special Tax Fund" 8 (hereinailer the "special fund"). Money collectcd pursuant to this Chapter shall be deposited into 9 said special fund and shall be used exclusively as provided in this Chapter for the purposes for which 10 the tax is irnposed, and for no other purposes. Nothing in this section shall prevcnt disbursements 11 frorn this special fund to reirnbursc the General Fund if, and only if, in fiscal year 2013-2014, the 12 tenth and last ycar that this tax can be irnposed by this ordinance, the annual debt service has bcen 13 advanced for that fiscal year frorn the General Fund to pay for said annual debt service as provided 14 for in Section 3.42.060A.l of this Chapter. 15 B. Any rnoney raised by the special tax, including any interest accrued thereon, that 16 rcrnains unspent at the end of any fiscal year rnay only be uscd in a succeeding fiscal year for the 17 purposes stated in this Chaptcr. 18 19 3.42.080. Tax Rate. A. Subject to Section 3.42.030, an annual special tax is hereby levied on the following 20 classifications of property in tbe City: 21 I. $20.00 on each parccl containing one single tinnily residence and $20.00 for 22 each residential unit in a residential condorniniurn project; 23 2. $13.00 on each residential unit per parcel for all other residentially-used or 24 designated parcels; 25 3. $50.00 on each parcel of non-residentially-used or designated property in the 26 City; 27 28 III 4. If a parcel falls within rnore than one category, the higher tax shall be levied. 7 EXIlIIHT "A" 2003-209 2 3 4 AN ORDINANCE OFTHE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL T AX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 B. The annual special tax provided for herein shall not be levied in any fiscal year for 6 which the City Council shall not have appropriatcd, as Maintenance and Operations Costs for the 7 Library, a rninirnurn arnount ("Required Arnount") calculated as follows: 8 1. In fiscal year2004-2005, the first fiscal year pursuant to Section 3.42.090, the 9 City Council shall appropriate the arnount of $2,]] 0,300.00 ("Required Arnount" for fiscal year ]0 2004-2005) to the Library for rnaintenance and operations costs of the Library for that fiscal year, ] 1 and this will result in the subsequent levying of the special tax in fiscal year 2004-2005. The ] 2 Required Arnount of $2, 11 0,300.00 in fiscal year 2004-2005 represents the total arnount proposed 13 to be appropriated by the City for the Library for rnaintenancc and operations costs of the Library ]4 for the 2003-2004 fiscal ycar as contained in the City of San Bernardino 2003-2004 Prelirninary ] 5 Dctail Budget, after subtracting $666,300.00 for the dcbt service on the library bond to construct 16 Feldheyrn Library and after subtracting an additional $300,000.00 (Said $300,000.00 repre:ients a 17 five year average of the funds made available to the Library frorn sources other than the City's 18 annual contribution; rounded off to the ncarest one hundred thousand dollars); 19 2(a). In fiscal year 2005-2006, the second fiscal year pursuant to Section 3.42.090, 20 the City Council shall appropriate thc Required Arnount for the prior fiscal year, indexed as 21 prescribed in the next sentence, but not less than an amount equal to $2,] 10,300.00, and this will 22 result in the subsequent levying of the special tax in fiscal year 2005-2006. Indexing shall bc done 23 for each of the second through the tenth fiscal years using the consurner price index prepared by the 24 Bureau of Labor Statistics of the United States Govcrnrnent for all urban consurners for thc Los 25 Angeles-Riverside-Orange County statistical arca, or any successor index, to reflect changes in such 26 index during the] 2 rnonths which ended on thc March 1 preceding each such fiscal ycar; the cost 27 ofliving increaseldecrease shall cause the previous year's Required Arnount to be adjusted pursuant 28 to that index, exccpt, in no year shall thc Required Arnount bc lcss than $2,110,300.00; g EXIIIIHT "A" 2003-209 2 3 4 5 6 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 2(b). The Required Amount of$2,110,300.00 assumes that $100,000.00 will be received frorn the State of California as "State Aid - Libraries." If in any fiscal year the arnount 7 8 9 10 11 received as "State Aid - Libraries" exceeds $100,000.00, the arnount in excess of$IOO,OOO.OO shall also be appropriated by the City to the Library for the Library's exclusive use and the City shall not factor in nor be credited for that excess arnount in determining the Required Arnount in such fiscal year; 3. In the third fiscal year, an arnount equal to the Required Arnount for the prior 12 fiscal year, indexed as prescribed in subparagraphs 2 above, but not less than an arnount equal to 13 $2,110,300.00, indexed annually cornrnencing with the second fiscal year in which the special tax 14 is levied, as prescribed in subparagraphs 2 above; 15 4. In the fourth fiscal year, an arnount equal to the Required Arnount for the prior 16 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not 17 less than an arnount equal to $2, II 0,300.00, indexed annually cornrnencing with the second fiscal 18 ycar in whieh the special tax is levied, as prescribed in subparagraphs 2 above; 19 5. In the fifth fiscal year, an arnount equal to the Required Arnount frorn the prior 20 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not 21 less than an arnount equal to $2,110,300.00, indexed annually cornrnencing with the second fiscal 22 year in which thc special tax is levied, as prescribed in subparagraphs 2 above; 23 6. In the sixth fiscal year, an arnount equal to the Required Amount for the prior 24 fiscal year, whether appropriated or not, indexed as prcscribed in subparagraphs 2 above, but not 25 less than an arnount equal to $2,110,300.00, indexed annually eornrnencing with the second fiscal 26 year in which the sp~cial tax is levied, as prescribed in subparagraphs 2 above; 27 7. In the seventh fiscal year, an arnount equal to the Required Arnount for the 28 prior fiscal year, whether appropriated or not, indcxed as prescribed in subparagraphs 2 above, but 9 EXHIBIT "A" 2003-209 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 not less than an amount equal to $2,1 ]0,300.00, indexed annually cornrnencing with the second 6 fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; 7 8. In the eighth fiscal year, an arnount equal to the Required Arnount for the prior 8 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 abovc, but not 9 less than an arnount equal to $2,] ] 0,300.00, indexed annually cornrnencing with the sccond fiscal 10 year in which the special tax is levied, as prcscribed in subparagraphs 2 above; ]] 9. In the ninth fiscal ycar, an arnount equal to the Required Arnount for the prior ] 2 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not 13 less than an arnount equal to $2,] 10,300.00, indexed annually cornrnencing with thc second fiscal 14 year in which the special tax is levied, as prescribed in subparagraphs 2 above; ]5 ]0. ]n the tenth fiscal year, an arnount equal to the Required Arnount for the prior ] 6 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not 17 less than an arnount cqual to $2,] 10,300.00, indexed annually cornrnencing with the second fiscal ] 8 year in which the special tax is levied, as prescribed in subparagraphs 2 above. 19 c. ]f at any tirne following the levy of a special tax for a fiscal year, the arnount finally 20 appropriatcd as Maintenance and Operations Costs for the Library by the City for such fiscal year 21 is less than the Required Arnount for such fiscal year, then no annual special tax shall be levied in 22 the irnrnediately following fiscal year. ]n no event shall thc failure to levy the Library Special Tax 23 extend the Library Special Tax beyond the stated expiration date herein. 24 D. The City Council shall re-evaluate the Library Special Tax no latcr than 2012 for the 25 purpose of deterrnining whether the Library can be fully funded by the City at thc level of service 26 set forth in this ordinance. 27 E. The tax established herein shall be indexed annually by June I st of cach year in 28 accordance with the increase or decrease in the consurner price index. Indexing shall be done by ]0 EXIIIIHT "A" 2003-209 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 3 4 5 June 1 st of each of the nine fiscal years after the first fiscal year using the consurner price index for 6 all urban consurners for the Los Angeles-Riverside-Orange County statistical area to reflect changes 7 in such index during the 12 rnonths which ended the preceding March 1. 8 3.42.090. Term. 9 The annual special tax provided for herein shall be levied in the first two fiscal years, 10 cornrnencing in fiscal year 2004-2005, and rnay be levied in any or all of the eight fiscal years 11 thereafter, cornrnencing with fiscal year 2006-2007 and ending in fiscal year 2013-2014. Such lcvy 12 rnay only be extended with the approval of the voters by two-thirds ofthe votes cast by voters voting 13 upon such a change at a rnunicipal election called for that purpose. 14 15 3.42.100. Adjustments and Refunds. A. Requests for adjustrnents involving irnposition of this tax rnay be filed with the City 16 Treasurer. Upon sufficient evidence of error in the cornputation of the tax, the City Treasllrer or 17 hislher designee shall cause the tax to be recalculated, and shall so advise the San Bernardino County 18 Tax Collector or other appropriate official. 19 B. Whencvcr it is alleged that the arnount of any tax has been overpaid or paid rnore than 20 once or has been erroneously or illegally collected or received by the City under this Chapter the 21 refund procedure shall be as follows: 22 1. No clairn for refund of tax payrnent shall be allowed in whole or in part unless 23 filed with the Office of the City Treasurer within a period of three years frorn the date of the claimed 24 overpayrnent. This includcs clairns for refund of tax payment due to failure to previously file and 25 have approved an exernption application pursuant to Sections 3.42.030 E. and 3.42.030 F. All such 26 clairns for refund of the arnount of the ovcrpayrnent rnust be filed on forrns furnished, and in the 27 rnanner prescribed by the City Treasurer. Refunds rnay be rnade solely frorn the Library Special Tax 28 Fund; II EXHIIJn "A" 2003-209 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 3 4 5 2. [n the event the City Treasurer denies the clairn, he/she shall notify the 6 clairnant pursuant to California Government Code Section 913, or its successor Code or Section. 7 c. The City Treasurer shall have the power to settle clairns involving the special tax, and 8 the powcr to accept and record underpayrnents or overpayrnents of such tax. The City Treasurer 9 shall have the authority to rnake refunds of this tax. 10 D. If the County of San Bernardino does not collect any tax due under this Chapter, then 11 the City Treasurer or hislher designee shall have the power and duty to enforce all of the pro\'isions 12 of this Chapter. In such cases an assessrnent rnay be rnade against the owner of a parccl and 13 irnprovernents in the rnanner provided by law. Any unpaid tax due under this Chapter shall be 14 subject to all rernedies provided by law. 15 16 17 18 19 E. The special tax shall be due in two equal installrnents in accordance with the collection procedures of the San Bernardino County Tax Collector with the first installrncnt due Novernber 1, and the second installrnent due the next succeeding February I, in each fiscal year. The owner of the land, or land and irnprovernents, at the tirne set forth in California Revenue and Taxalion Code Sections 405 and 2192, or their successor Codes andlor Sections, for each fiscal year, 20 shall have a pcrsonal obligation to the City of San Bernardino until thc tax is paid for each fiscal 21 year. 22 3.42.110. Severability. 23 If any section, subsection, part, clause, sentence or phrase of this article or the application 24 thereof is for any reason held to be invalid or unconstitutional by the decision of any court of 25 cornpetent jurisdiction, the validity of the rernaining portions ofthe article, the application thereof, 26 and the tax irnposed shall not be affected thereby, but shall rernain in full force and effect, it being 27 thc intention of the voters to adopt each and every section, subsection, part clause, sentence or 28 phrase regardless of whether any other section, subsection, part, clause, sentcncc or phrase or the 12 EXIIIBIT "A" 2003-209 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL TAX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 application thereof is held to be invalid or unconstitutional. 6 3.42.120. Effective Date. 7 1. This ordinance, which levies the special tax described therein, shall be submitted to 8 thc votcrs of the City of San Bernardino at a Special Election to be held on November 4, 2003. The 9 taxes deterrnined and proposed by this ordinance for levy for the ten (10) fiscal years beginning on 10 and after July 1,2004, shall be levied only if this ordinance is approved by a vote of not less than 11 two-thirds of the votes cast by the voters voting on the special tax proposal set forth in the ordinance. 12 If the ordinance is approved by the requisite nurnber of votes, Chapter 3.42 shall henceforth and 13 thereafter be considered a part of the San Bernardino Municipal Code. 14 2. The questions of whether this ordinance shall be added to the San Bernardino 15 Municipal Code as provided herein shall be subrnitted to the electors ofthe City of San Bcrnardino 16 pursuant to California law regarding special taxes. Said election shall be called, authorized and 17 provided for in a rnanner provided by law. 18 19 3.42.130. Annual Report. A. At least once a year after thc first fiscal year in which the special tax is levied, and 20 for each year thereafter in which such special tax is levied, the City Treasurer shall file an annual 21 report with the City Council containing both of the following: 22 1. The arnount of funds collected and expended; and The status of either use requiredlauthorized to be funded 23 2. 24 25 as identified in Section 3.42.060 above. 3.42.140. Exclusive Use of Library Special Tax Funds. 26 Under no circurnstances shall any rnonies in the Library Special Tax Fund be used for any 27 purpose other than rnainlenance and operation costs of the Library and payrnent of one-half of the 28 annual debt service on the bond used to construct the Feldheym Library, or $333,150.00 per year for 1J EXHIIlIT "A" 2003-209 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A LIBRARY SPECIAL T AX FOR TEN YEARS TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE APPRO V AL OF TWO-THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 5 each of the next tcn (10) years, whichever arnount is less. 6 SECTION 2. This Ordinance shall not becorne effective unless it is approved by two-thirds 7 of the voters of the City of San Bernardino at a Special Election held on Novernber 4,2003 and, if 8 approved, shall be in effect only for the levying of such taxes for ten (10) fiscal years cornrncncing 9 July 1, 2004 and ending Junc 30, 2014. 10 SECTION 3. This Ordinance shall not be amended or rcpealed during said ten (10) fiscal 11 year tenn unless such arnendrnent or repeal is approved by the required nurnber of voters ofthe City 12 of San Bernardino at an election called for that purpose. 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 14 EXHIBIT "A"