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HomeMy WebLinkAbout2005-224 . . , I 1 RESOLUTION NO. 2005-224 2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO PLACING THE CITY OF SAN BERNARDINO LmRARY RELIEF ACT, 3 TO HELP FUND THE CITY'S LIBRARIES, ON THE BALLOT FOR THE REGULARLY SCHEDULED CONSOLIDATED PRIMARY MUNICIPAL ELECTION OF NOVEMBER 4 8, 2005; DIRECTION TO CITY CLERK TO TRANSMIT COPY TO BOARD OF SUPERVISORS OF COUNTY OF SAN BERNARDINO AND TO FILE A COpy WITH THE 5 REGISTRAR OF VOTERS. 6 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY 7 OF SAN BERNARDINO AS FOLLOWS: 8 SECTION 1. Recitals. 9 A. Pursuant to Section 9222 of the Elections Code of the State of California, the 10 legislative body of a city may submit to the voters, without a petition therefor, a proposition for the 11 repeal, amendment, or enactment of any ordinance, to be voted upon at any succeeding regular or 12 special city election. 13 B. Pursuant to Article XIIIC ~2(d) of the Constitution of the State of California, a 14 special tax must be submitted to the electorate of the local jurisdiction and approved by a two-thirds 15 vote. 16 C. Pursuant to this authority, the Mayor and Common Council have adopted Resolution 17 No. 2005-223 submitting to the voters of the City of San Bernardino for their approval or 18 disapproval "The City of San Bernardino Library Relief Act," if approved by the voters, would 19 impose a special tax for eight years to help fund the City's libraries. 20 SECTION 2. Relrularlv Scheduled Consolidated Primary Municioal Election. A 21 regularly scheduled consolidated primary municipal election will be held in the City of 22 San Bernardino on Tuesday, November 8, 2005, for the purpose of submitting to the qualified 23 electors of the City, for their approval or disapproval, the ordinance as set forth in Exhibit "A" 24 attached hereto. 25 SECTION 3. Measure. The measure to be voted on atthe regularly scheduled consolidated 26 primary municipal election as it is to appear on the ballot shall be as follows: 27 28 DHC/js [LibrarylLib.Tax.2.reso] , \' ,; 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN 2 BERNARDINO PLACING THE CITY OF SAN BERNARDINO LffiRARY RELIEF ACT, TO HELP FUND THE CITY'S LIBRARIES, ON THE BALLOT FOR THE REGULARLY 3 SCHEDULED CONSOLIDATED PRIMARY MUNICIPAL ELECTION OF NOVEMBER 8, 2005; DIRECTION TO CITY CLERK TO TRANSMIT COpy TO BOARD OF 4 SUPERVISORS OF COUNTY OF SAN BERNARDINO AND TO FILE A COpy WITH THE 5 REGISTRAR OF VOTERS. 6 7 8 9 10 11 12 13 14 15 MEASURE [ ] [ ] YES Shall the ordinance entitled the "City of San Bernardino Library Relief Act," approving a NO special tax and adding Chapter 3.42 to the San Bernardino Municipal Code be approved by the voters to help fund the City's libraries? The measure shall be designated on the ballot by a letter printed on the left margin of the square containing the description of the measure as provided by law. SECTION 4. Canvass of Returns. The Registrar of Voters of the County of San Bernardino is hereby authorized to canvass the returns of the regularly scheduled consolidated 16 primary municipal election so called and to conduct the regularly scheduled consolidated primary 17 municipal election in all respects as if there were only one election with only one form of ballot. 18 Results of the regularly scheduled consolidated primary municipal election shall be certified to the 19 Mayor and Common Council of the City of San Bernardino. 20 21 22 23 24 25 SECTION 5. Notice of Election. The City Clerk is hereby directed to publish a notice of the regularly scheduled consolidated primary municipal election which shall contain the following: The time of the election; A. B. C. The hours the polls will be open; That the last day for receipt of primary arguments for or against the measure has been established as 5:00 p.m. on August 19, 2005, in the City Clerk's Office, Second Floor, City Hall, 300 26 North "D" Street, San Bernardino, California; 27 28 D. That the last day for receipt of rebuttal arguments is 5:00 p.m. on August 26, 2005, DHCljs [LibrarylLib.Tax.2.reso] 2 " , , 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN 2 BERNARDINO PLACING THE CITY OF SAN BERNARDINO LmRARY RELIEF ACT, TO HELP FUND THE CITY'S LIBRARIES, ON THE BALLOT FOR THE REGULARLY 3 SCHEDULED CONSOLIDATED PRIMARY MUNICIPAL ELECTION OF NOVEMBER 4 8, 2005; DIRECTION TO CITY CLERK TO TRANSMIT COPY TO BOARD OF SUPERVISORS OF COUNTY OF SAN BERNARDINO AND TO FILE A COpy WITH THE 5 REGISTRAR OF VOTERS. 6 in the City Clerk's Office at the above location. 7 E. The text of the measure. 8 The City Clerk is directed to make arrangements to accept arguments and to arrange for 9 sample ballots, in accordance with the appropriate sections of the California Elections Code, which 10 shall include the entire text of the ordinance to be approved or disapproved by the voters which, if 11 approved by the voters, would impose a special tax for eight years to help fund the City's libraries. 12 This notice may be combined with a notice of any other municipal election to be held on the same 13 date. 14 SECTION 6. Conduct of Election. The regularly scheduled consolidated primary 15 municipal election so called shall be held in such precincts and at such polling places as shall be 16 determined by the Registrar of Voters of the County of San Bernardino. The Board of Supervisors 17 of the County of San Bernardino is hereby requested to issue instructions to the Registrar of Voters 18 to take all steps necessary for the holding of the regularly scheduled consolidated primary municipal 19 election. 20 SECTION 8. Filinl!ofResolution. The City Clerk of the City of San Bernardino is directed 21 to file a certified copy of this Resolution with the Board of Supervisors of the County of 22 San Bernardino and to file a copy of this Resolution with the Registrar of Voters. 23 III 24 III 25 III 26 III 27 III 28 III DHCljs [LibrarylLib.Tax.2.reso] 3 " , ',' ) 1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN 2 BERNARDINO PLACING THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT, TO HELP FUND THE CITY'S LIBRARIES, ON THE BALLOT FOR THE REGULARLY 3 SCHEDULED CONSOLIDATED PRIMARY MUNICIPAL ELECTION OF NOVEMBER 4 8, 2005; DIRECTION TO CITY CLERK TO TRANSMIT COPY TO BOARD OF SUPERVISORS OF COUNTY OF SAN BERNARDINO AND TO FILE A COPY WITH THE 5 REGISTRAR OF VOTERS. 6 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and 8 on the 20th 7 CommonCounciloftheCityofSanBernardinoata joint regular , 2005, by the following vote, to wit: 9 Council Members: 10 ESTRADA 11 LONGVILLE 12 MCGINNIS 13 DERRY 14 KELLEY 15 JOHNSON 16 MCCAMMACK 17 18 meeting thereof, held day of June AYES ~ X X X - X ---1L X NAYS ABSTAIN ABSENT ~IL! ilip4~ June , 2005. 19 , ITY C.Ll1RK The foregoing resolution is hereby approved this 2:!f!! day of , ALLES, Mayor ity, of San Bernardino EXHIBIT "A" 1 ORDINANCE NO. 2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO 3 LIBRARY RELIEF ACT 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 1. Chapter 3.42 is hereby added to the San Bernardino Municipal Code to read 8 as follows: 9 10 Chapter 3.42 LIBRARY RELIEF ACT II 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 may be cited as the "City of San Bernardino Library Relief 22 Act Ordinance." 23 3.42.020. Definitions. 24 The following words and phrases whenever used in this Chapter shall be construed as defined 25 in this section: 26 A. "Building" means any structure having a roof supported by columns or walls, for the 27 housing, shelter or enclosure of persons, animals, chattels or property of any kind; 28 B. "Condominium Project" means a condominium as defined in Section 1351 DHCljs [UbrarylUbrary2.Tax.Ord] ',' , r 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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 3 4 5 6 Subdivision (f) of the Civil Code, or its successor Code or Section, a community apartment project as defined in Section 11004 of the Business and Professions Code, or its successor Code or Section, or a stock cooperative as defined in Section 11003.2 of the Business and Professional Code, or its 7 successor Code or Section; 8 9 10 11 12 13 14 15 16 17 18 19 20 C. "Improvement to property" means a building or other improvement erected on or affixed to a parcel, excluding parking structures; D. "Library" means the San Bernardino Public Library system and each of the branches thereof as the same may exist from time to time, together with any additions or betterments thereto, or improvements, extensions or expansions thereof; E. "Maintenance and Operations Costs of the Library" means: (I) all reasonable and necessary costs spent or incurred by the City for maintaining and operating the Library, calculated in accordance with generally accepted accounting principles including, but not limited to, all amounts paid or payable from time to time for books, periodicals, reference materials, research materials, subscription services or other information sources, in whatever form they may take, operated or utilized by or through the Library, the reasonable expenses of management and repair and other expenses necessary to maintain and preserve the Library in good repair and working order, salaries and wages of employees, payments to employees' retirement systems, taxes, if any, fees of 21 auditors, accountants, attorneys or engineers and insurance premiums; 22 23 24 (2) depreciation, replacement and obsolescence charges or reserves therefor; (3) costs of capital additions, replacements, betterments, extensions or improvements to 25 26 27 28 the Library, which under generally accepted accounting principles are chargeable to a capital account or to a reserve for depreciation; but shall not be construed to mean costs to provide support services to the Library by any other Department of the City; F. "Parcel" means a unit of real property as shown on the last equalized assessment roll DHC/js [UbrarylUbrary2.Tax.Ord] 2 r 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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 3 4 5 6 of San Bernardino County. G. "Required Amount" means the minimum amount which must be appropriated in a 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 fiscal year by the City as Maintenance and Operations Costs for the Library in order to levy a special tax in that fiscal year. H. "State Aid - Libraries" means funds received from the State of California pursuant to Title 1, Division 1, Part 11, Chapter 1.5, Articles 1 - 4 of the Education Code of the State of California (The Public Library Finance Act of 1982), or any other State law resulting in funds received from the State for use by the Library, except grants for specific projects or specific services which are applied for by the Library and received from the State of California. 3.42.030. Exemptions. A. Nothing in this Chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution ofthe United States or the Constitution of the State of California. B. The tax imposed by this Chapter shall not be levied upon the federal government, the state government, any state agency, or any local governmental agency, when imposition of such tax would be in violation of either the Constitution of the United States or the Constitution of the State of California. C. The tax imposed by this Chapter shall not be levied upon a parcel of property or improvement to property which is owned by a house of worship or community service organization which qualifies for an exemption from ad valorem taxation for said parcel or improvement under California law. 27 D. The tax imposed by this Chapter shall not be levied upon any person if such person receives an exemption from the Service User's Tax imposed by Chapter 3.44 of the San Bernardino Municipal Code. 28 DHCljs [LibrarylLibrary2.Tax.Ord] 3 ,.- r 1 2 3 4 5 6 7 8 9 10 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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. E. The tax imposed by this Chapter shall not be levied upon any owner of a parcel containing one single family residence for that parcel or upon any owner of a residential unit in a residential condominium project for that unit if: 1) either of such owners is 62 1/2 years of age or older and the annual gross income of the household for either of such owners does not exceed the annual gross income level for sixty percent (60%) of the Median Income Limit based upon the number of persons in a household as published annually in the U.S. Department of Housing and Urban Development (HUD) Home Program Income Limits for the Riverside-San Bernardino Primary Metropolitan Statistical Area, with the addition of the following amounts to the corresponding income levels: Family Size of 1 - $5,000.00, and Family Size of 2 or more - $10,000.00, and, 2) either of such owners has applied for an exemption from said tax based on these 11 12 13 14 15 16 17 18 provisions and said exemption application has been approved by the City. All such exemption applications must be filed on forms furnished, and in the manner prescribed by the City Treasurer. F. The tax imposed by this Chapter shall not be imposed on any owner of a parcel containing one single family residence for that parcel or upon any owner of a residential unit in a residential condominium project for that unit if: 1) either of such owners meets the criteria of disability by the Social Security Administration's Supplemental Income program forthe Aged, Blind 19 20 21 22 23 24 25 26 27 28 and Disabled (Title XVI of the Social Security Act, as amended), and, 2) either of such owners has applied for an exemption from said tax based on these provisions and said exemption application has been approved by the City. All such exemption applications must be filed on forms furnished, and in the manner prescribed by the City Treasurer. 3.42.040. Special Tax. A. There is hereby imposed a special tax on each residential parcel or dwelling unit, or non-residential parcel within the City of San Bernardino for the purposes set forth in this Chapter at the rate specified herein. DHC/js [LibrarylLibrary2.Tax.Ord] 4 -..-- 1 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPfER3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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 6 B. This tax is enacted under the authority of Section 41 of the Charter of the City of San Bernardino, other authority held as a charter city, and, independently thereof, under the authority of California Government Code Sections 50075-50077.5. 3.42.050. Findings and Declarations. A. Importance of the Library to the quality of life for San Bernardino Residents. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Since 1905, San Bernardino has maintained an excellent Free Public Library for its residents as provided by Article XII of the Charter of the City of San Bernardino. The Library is an essential partner in the educational, social and recreational well-being of San Bernardino's residents and provides services at Norman Feldheym Central Library and three branch libraries: Villasenor Library, Inghram Library and Rowe Library. The mission of the Library is to provide free access to the world of ideas, information and creative experience for all citizens of San Bernardino. The Library is a highly regarded educational and cultural center where the people of San Bernardino come together to le'am and participate in public discourse. The Library aids the community in the creation of informed and educated citizenry and provides opportunities for free lifelong learning and economic improvement. The Library has a strong connection to the maintenance of a healthy family community due to its tangible presence in San Bernardino's neighborhoods. The presence of branch libraries adds a special quality to the neighborhoods of San Bernardino and makes a visible statement regarding the importance of reading and learning. In addition to fulfilling their traditional library role, the branch libraries serve as meeting places for community groups, gathering places for families and provide valuable support to other community institutions such as schools, business and cultural associations. The languages spoken in the neighborhood are reflected in the branch library collections, the needs of the neighborhood are recognized in the special materials and programming offered at the branch libraries, and the quality of life in the neighborhood is enhanced because of the 27 28 DHC/js [Libral}'llibraI}'2,Tax.Ord] 5 1 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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. branch library's presence. The branch libraries represent a safe haven in our neighborhoods. The 5 6 Library works steadfastly with neighborhood schools to raise the level ofliteracy in the community. 7 8 9 For these reasons, the entire Library system, including all branch libraries, must be assured through a funding mechanism which provides a stable source of funding for the entire system. Without a change in the uncertain and unstable process the budget has become, the Library is at considerable risk of a dramatic change in its ability to consistently offer the quality and level 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 of service which the citizens of San Bernardino so highly value, and the result is an unacceptable deterioration in the quality of life for all San Bernardino residents. The tax rate classification system adopted in this Ordinance appropriately meets the objective of designing a taxing scheme which relates the amount of the tax to the benefits received from the Library by the person paying the tax, and incorporates the element of ability to pay into the tax rates. 3.42.060. Purpose. A. The purpose of this special tax is to provide funds to the City to pay only the following: 1. One-half of the annual debt service on the bond used to construct the Feldheym Library, or $332,400.00 per year for each of the next 8 years, whichever amount is less; and 2. Maintenance and operations costs of the Library. B. The City Council may provide for the collection of the special tax in the same manner and subject to the same penalties as, or with, other charges and taxes fixed and collected by the City, or by the County of San Bernardino on behalf of the City of San Bernardino. Notwithstanding the provisions of this section and Section 3.42.140, if the special tax is collected by the County on behalf of the City, the County may recover its reasonable costs incurred for such service from the DHCljs [LibrarylLibrary2.Tax.Ord] 6 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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 3 4 "Library Relief Act Fund." 5 6 7 8 9 10 11 12 13 3.42.070. Special Fund. A. There is hereby established a special fund entitled "Library Relief Act Fund" (hereinafter the "special fund"). Money collected pursuant to this Chapter shall be deposited into said special fund and shall be used exclusively as provided in this Chapter for the purposes for which the tax is imposed, and for no other purposes. The general fund shall be reimbursed for one-half of the debt service on the bond used to construct the Feldheym Library, or $332,400 per year for each of the next eight years, whichever amount is less, to be paid into the general fund from the special fund. 14 B. Any money raised by the special tax, including any interest accrued thereon, that remains unspent at the end of any fiscal year may only be used in a succeeding fiscal year for the 15 16 17 18 19 20 purposes stated in this Chapter. 3.42.080. . Tax Rate. A. Subject to Section 3.42.030, an annual special tax is hereby levied on the following classifications of property in the City: 1. $20.00 on each parcel containing one single family residence and $20.00 for each residential unit in a residential condominium project; $13.00 on each residential unit per parcel for all other residentially-used or $50.00 on each parcel of non-residentially-used or designated property in the 27 28 If a parcel falls within more than one category, the higher tax shall be levied. B. The annual special tax provided for herein shall not be levied in any fiscal year for which the City Council shall not have appropriated, as Maintenance and Operations Costs for the DHC/js [Libraryllibrary2.Tax.Ord] 7 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 2 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE 3 APPROVAL OF TWO- THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 4 5 6 7 8 9 Library, a minimum amount ("Required Amount") calculated as follows: 1. In fiscal year 2006-2007, the first fiscal year pursuant to Section 3.42.090, the City Council shall appropriate the amount of $2,358,400.00 ("Required Amount" for fiscal year 2006-2007) to the Library for maintenance and operations costs of the Library for that fiscal year, and this will result in the subsequent levying of the special tax in fiscal year 2006-2007. The Required Amount of $2,358,400.00 in fiscal year 2006-2007 represents the total amount proposed to be appropriated by the City for the Library for maintenance and operations costs of the Library for the 2005-2006 fiscal year as contained in the City of San Bernardino 2005-2006 Preliminary Detail Budget, after subtracting $400,000 to reduce the burden on the public's general fund; 2(a). In fiscal year 2007-2008, the second fiscal year pursuant to Section 3.42.090, the City Council shall appropriate the Required Amount for the prior fiscal year, indexed as prescribed in the next sentence, but not less than an amount equal to $2,358,400.00, and this will result in the subsequent levying of the special tax in fiscal year 2007 -2008. Indexing shall be done for each of the second through the eighth fiscal years using the consumer price index prepared by 10 11 12 13 14 15 16 17 18 the Bureau of Labor Statistics ofthe United States Government for all urban consumers for the Los 19 20 21 Angeles-Riverside-Orange County statistical area, or any successor index, to reflect changes in such index during the 12 months which ended on the March 1 preceding each such fiscal year; the cost of living increase/decrease shall cause the previous year's Required Amount to be adjusted pursuant 22 to that index, except, in no year shall the Required Amount be less than $2,358,400.00; 2(b). The Required Amount of $2,358,400.00 assumes that $70,000.00 will be 23 24 25 26 received from the State of California as "State Aid - Libraries." If in any fiscal year the amount received as "State Aid - Libraries" exceeds $70,000.00, the amount in excess of $70,000.00 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 amount in determining the Required Amount in such fiscal 27 28 DHCljs [UbrarylLibrary2.Tax.Ord] 8 I AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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 3 4 year; 5 6 3. In the third fiscal year, an amount equal to the Required Amount for the prior 7 8 9 10 fiscal year, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; 4. In the fourth fiscal year, an amount equal to the Required Amount for the prior 11 fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second fiscal 12 13 14 15 16 17 18 19 20 21 22 23 year in which the special tax is levied, as prescribed in subparagraphs 2 above; 5. In the fifth fiscal year, an amount equal to the Required Amount from the prior fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; 6. In the sixth fiscal year, an amount equal to the Required Amount for the prior fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; 7. In the seventh fiscal year, an amount equal to the Required Amount for the prior fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; 8. In the eighth fiscal year, an amount equal to the Required Amount for the prior fiscal year, whether appropriated or not, indexed as prescribed in subparagraphs 2 above, but not less than an amount equal to $2,358,400.00, indexed annually commencing with the second 24 25 26 27 28 DHC/js [UbrarylLibrary2.Tax.0rd] 9 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO 2 LIBRARY RELIEF ACT TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE 3 APPROV ALOFTWO- THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 4 5 6 fiscal year in which the special tax is levied, as prescribed in subparagraphs 2 above; C. If at any time following the levy of a special tax for a fiscal year, the amount finally appropriated as Maintenance and Operations Costs for the Library by the City for such fiscal year 7 8 9 10 is less than the Required Amount for such fiscal year, then no annual special tax shall be levied in the immediately following fiscal year. In no event shall the failure to levy the special tax extend the Library Relief Act beyond the stated expiration date herein. 11 12 13 14 15 16 17 18 19 20 21 22 23 24 D. The City Council shall re-evaluate the Library Relief Act no later than 2012 for the purpose of determining whether the Library can be fully funded by the City at the level of service set forth in this ordinance. E. The tax established herein shall be indexed annually by June 1st of each year in accordance with the increase or decrease in the consumer price index. Indexing shall be done by June 1st of each of the seven fiscal years after the first fiscal year using the consumer price index for all urban consumers forthe Los Angeles-Riverside-Orange County statistical area to reflect changes in such index during the 12 months which ended the preceding March 1. 3.42.090. Term. The annual special tax provided for herein shall be levied in the first two fiscal years, commencing in fiscal year 2006-2007, and may be levied in any or all of the six fiscal years thereafter, commencing with fiscal year 2008-2009 and ending in fiscal year 2013-2014. Such levy may only be extended with the approval of the voters by two-thirds ofthe votes cast by voters voting upon such a change at a municipal election called for that purpose, or as otherwise required by law. 3.42.100. Adjustments and Refunds. 25 26 27 28 A. Requests for adjustments involving imposition of this tax may be filed with the City Treasurer. Upon sufficient evidence of error in the computation of the tax, the City Treasurer or his/her designee shall cause the tax to be recalculated, and shall so advise the San Bernardino County DHCljs [LibrarylLibrary2.Tax.Ord] 10 , , 1 2 3 4 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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. Tax Collector or other appropriate official. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 B. Whenever it is alleged that the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Chapter the refund procedure shall be as follows: I. No claim for refund of tax payment shall be allowed in whole or in part unless filed with the Office of the City Treasurer within a period of three years from the date of the claimed overpayment. This includes claims for refund of tax payment due to failure to previously file and have approved an exemption application pursuant to Sections 3.42.030 E. and 3.42.030 F. All such claims for refund of the amount of the overpayment must be filed on forms furnished, and in the manner prescribed by the City Treasurer. Refunds may be made solely from the Library Relief Act Fund; 2. In the event the City Treasurer denies the claim, he/she shall notify the claimant pursuant to California Government Code Section 913, or its successor Code or Section. C. The City Treasurer shall have the power to settle claims involving the special tax, and the power to accept and record underpayments or overpayments of such tax. The City Treasurer shall have the authority to make refunds of this tax. D. If the County of San Bernardino does not collect any tax due under this Chapter, then the City Treasurer or his/her designee shall have the power and duty to enforce all of the provisions of this Chapter. In such cases an assessment may be made against the owner of a parcel and improvements in the manner provided by law. Any unpaid tax due under this Chapter shall be subject to all remedies provided by law. E. The special tax shall be due in two equal installments in accordance with the collection procedures of the San Bernardino County Tax Collector with the first installment due November I, and the second installment due the next succeeding February 1, in each fiscal year. The DHCljs [LibrarylLibrary2.Tax.Ord] 11 ,. '. 1 2 3 4 5 6 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO LIBRARY RELIEF ACT 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. owner of the land, or land and improvements, at the time set forth in California Revenue and Taxation Code Sections 405 and 2192, or their successor Codes and/or Sections, for each fiscal year, shall have a personal obligation to the City of San Bernardino until the tax is paid for each fiscal 7 8 9 10 11 12 year. 3.42.110. Severability. If any section, subsection, part, clause, sentence or phrase of this article or the application thereof is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, the validity of the remaining portions of the article, the application thereof, and the tax imposed shall not be affected thereby, but shall remain in full force and effect, it being 13 14 15 16 17 the intention of the voters to adopt each and every section, subsection, part, clause, sentence or phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereofis held to be invalid or unconstitutional. 3.42.120. Effective Date. 18 19 20 21 22 23 1. This ordinance, which levies the special tax described therein, shall be submitted to the voters of the City of San Bernardino at a Special Election to be held on November 8, 2005. The taxes determined and proposed by this ordinance for levy for the eight (8) fiscal years beginning on and after July 1,2006, shall be levied only if this ordinance is approved by a vote of not less than two-thirds of the votes cast by the voters voting on the Library Relief Act set forth in the ordinance. If the ordinance is approved by the requisite number of votes, Chapter 3.42 shall henceforth and thereafter be considered a part of the San Bernardino Municipal Code. 2. The questions of whether this ordinance shall be added to the San Bernardino Municipal Code as provided herein shall be submitted to the electors of the City of San Bernardino pursuant to California law regarding special taxes. Said election shall be called, authorized and provided for in a manner provided by law. 24 25 26 27 28 DHC/js [Ubnrryllibrary2.Tax.Ord] 12 I ' . , " , ,. I AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO 2 LIBRARY RELIEF ACT TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE 3 APPROVAL OF TWO. THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 4 5 6 7 3.42.130. Annual Report. A. At least once a year after the first fiscal year in which the special tax is levied, and for each year thereafter in which such special tax is levied, the City Treasurer shall file an annual 8 9 10 II 12 report with the City Council containing both of the following: I. The amount of funds collected and expended; and 2. The status of either use required/authorized to be funded as identified in Section 3.42.060 above. 3.42.140. Exclusive Use of Library Relief Act Funds. Under no circumstances shall any monies in the Library Relief Act Fund be used for any 13 14 purpose other than maintenance and operation costs of the Library and payment of one-half of the annual debt service on the bond used to construct the Feldheym Library, or $332,400.00 per year for IS 16 17 each of the next'eigbt (8) years, whichever amount is less. SECTION2. This Ordinance shall not become effective unless it is approved by two-thirds of the voters of the City of San Bernardino at a consolidaied primary election held on November 8, 2005 and, if approved, shall be in effect only for the levying of such taxes for eight (8) fiscal years 18 19 20 commencing July I, 2006 and ending June 30, 2014. SECTION 3. This Ordinance shall not be amended or repealed during said eight (8) fiscal 21 22 year term unless such amendment or repeal is approved by the required number of voters of the City of San Bernardino at an election called for that purpose. . . . . " , 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER 3.42 TO THE SAN BERNARDINO MUNICIPAL CODE THE CITY OF SAN BERNARDINO 2 LIBRARY RELIEF ACT TO HELP FUND THE CITY'S LIBRARIES, SUBJECT TO THE 3 APPROVAL OF TWO. THIRDS OF THE VOTES CAST BY VOTERS VOTING UPON THE PROPOSAL WITHIN THE CITY OF SAN BERNARDINO. 4 5 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and Common Council of the City of San Bernardino at a meeting thereof, held , 2005, by the following vote, to wit: NAYS ABSTAIN ABSENT CITY CLERK 18 19 20 21 The foregoing ordinance is hereby approved this _ day of ,2005. JUDITH V ALLES, Mayor City of San Bernardino 22 Approved as to form and legal content: 23 JAMES F. PENMAN, 24 City Attorney 25 (I By: Utt'hv~ o 26 /) :; ! &'-z..-,--.... 27 28 DHCljs [LibrarylUbrary2.Tax.0rd] 14