HomeMy WebLinkAbout18- Finance CITY OF SAN BERN.._ gDINO REQUEST F ,R COUNCIL ACTION
From: Barbara Pachon, Subject: Establishing Low Income Limits
For Service Users Tax
Dept: Finance
Date: March 29, 1994
Synopsis of Previous Council action:
None
Recommended motion:
Adopt Resolution.
Signature
Contact person:_ Barbara Pachon, Director of Finance Phone: 384-5242
Supporting data attached: Ward:
FUNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
(Acct. Description)
Finance:
Council Notes:
75-0262 Agenda Item No.-/
'CITY OF SAN BERM, IDINO - REQUEST P 11 COUNCIL ACTION
STAFF REPORT
The San Bernardino Municipal Code, sections 3 . 44 . 140 and 3 .44. 144
provides refunds and exemptions to the City's Service Users Tax for
low income. According to sections 3 .44. 140 and 3 .44 . 144, the Mayor
and Common Council set, by resolution, the annual gross income
level. A household income which is below the annual gross income
level that is established, is considered low income and eligible to
file a claim for exemption to the service Users Tax.
Staff suggests the annual gross income level be changed to the
amounts published annually by the U.S. Department of Housing and
Urban Development (HUD) for very low income. Listed below are the
current annual gross income levels being used compared to the
current standards published May 1993 by HUD for very low income:
Household Current Proposed HUD
Size Income Level Income Levels
1 12 , 000 14, 400
2 15, 000 16, 450
3 lilt 18,500
4 fill 20,550
5 fill 22 , 200
6 fill 23 , 850
7 fill 25,500
8 fill 27, 150
As noted above, the proposed HUD income levels are higher than
those currently being used. By adopting the HUD income levels,
more households would be eligible for the Service Users Tax refunds
or exemptions. The HUD standards are already being used for the
Water credit program and the San Bernardino Assessment District 994
rebate program. The HUD income levels are updated and published
yearly and are specifically for the Riverside/San Bernardino
area.
75.0264
1 RESOLUTION NO.
2 RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING THE
ANNUAL GROSS LOW INCOME LEVELS FOR THE SERVICE USERS TAX.
3
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
4 CITY OF SAN BERNARDINO AS FOLLOWS:
5 SECTION 1. Pursuant to San Bernardino Municipal Code
6 sections 3 .44 . 140 and 3 . 44 . 144, Mayor and Common Council adopts the
7 following standards for determining low income households for the
8 service users tax refund and exemption.
g The annual gross income of the household for any person
10 applying for a refund or an exemption of the service users tax must
11 not exceed the annual gross income as set forth by the U.S.
12 Department of Housing and Urban Development (HUD) very low income
13 levels according to number of persons in a household for the San
14 Bernardino Metropolitan Statistical Area.
15 SECTION 2 . Beginning July 1, 1994 and continuing
16 until June 30, 1995, the HUD very low income levels published May
17 1994, shall be the standard to determine low income households for
18 the Service Users Tax refund or exemption.
19 For each subsequent year beginning July 1, low income
20 households shall be determined by the very low income levels
21 Published in May of the same year by HUD.
22 SECTION 3 . The Finance Director shall publish the
23 annual income amount for households applying for low income status
24 for service users tax refunds or exemptions.
25
26
27
28 03/28/94
1
I RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING THE
2 ANNUAL GROSS LOW-INCOME LEVELS FOR THE SERVICE USERS TAX.
3 I HEREBY CERTIFY that the foregoing resolution was duly
4 adopted by the Mayor and Common Council of the City of San
5 Bernardino at a meeting thereof, held on the day
6 of 1994 , by the following vote, to-wit:
7 Council Members: AYES NAYS ABSTAIN ABSENT
8 NEGRETE
9 CURLIN
10 HERNANDEZ
11 OBERHELMAN
12 DEVLIN
13 POPE-LUDLAM
14 MILLER
15
16
RACHEL CLARK, CITY CLERK
17
18 The foregoing resolution is hereby approved this
day of , 1994 .
19
20
TOM MINOR, MAYOR
21 CITY OF SAN BERNARDINO
22 Approved as to form
and legal content:
23
24 !
JAMES F. PENMAN
25 CITY ATTORNEY
26
By
27
28 2
CITY -OF SAN BERN AD' INO - REQUEST F%JR COUNCIL ACTION
From: BARBARA PACHON, Subject: ESTABLISHING LOW INCOME LIMITS
DIRECTOR OF FINANCE FOR SERVICE USERS TAX.
Dept:
FINANCE
Date: March 4, 1994
Synopsis of Previous Council action:
Recommended motion:
Adopt resolution.
Signature
Barbara Pachon, Director of Finance x - 5242
.ontact person: Phone:
>upporting data attached: Ward:
=UNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
(Acct. Description)
Finance:
ouncil Notes:
>-0262 Aaenda Item No._/5,
CITY OF SAN BERN!'PIDINO - REQUEST Ff I COUNCIL ACTION
STAFF REPORT
The San Bernardino Municipal Code, section 3 . 44 . 140, provides
exemptions to the City's Service Users Tax for low income.
According to section 3 . 44 . 140, the Mayor and Common Council set, by
resolution, the annual gross income level. A household income
which is below the annual gross income level that is established,
is considered low income and eligible to file a claim for exemption
to the service Users Tax.
Staff suggests the annual gross income level be changed to the
amounts published annually by the U.S. Department of Housing and
Urban Development (HUD) for very low income. Listed below are the
current annual gross income levels being used compared to the
current standards published by the HUD for very low income:
Household Current Proposed HUD
Size Income Level Income Levels
1 12 , 000 14, 400
2 15, 000 16, 450
3 fill 18, 500
4 pill 20, 550
5 fill 22,200
6 fill 23 , 850
7 fill 25, 500
8 "" 27, 150
As noted above, the proposed HUD income levels are higher than
those currently being used. By adopting the HUD income levels,
more households would be eligible for exemption from the Service
Users Tax. The HUD standards are already being used for the Water
credit program and the San Bernardino Assessment District 994
rebate program. The HUD income levels are updated and published
yearly and are specifically for the Riverside/San Bernardino
area.
0264
I RESOLUTION NO.
2 RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING
THE ANNUAL GROSS LOW-INCOME LEVELS FOR THE SERVICE USERS TAX.
3 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
4 CITY OF SAN BERNARDINO AS FOLLOWS:
5 SECTION 1. The annual gross income of the household should
6 not exceed the income levels as set forth by the U. S. Department of
7 Housing and Urban Development (HUD) and published annually for the
8 San Bernardino Primary Metropolitan Statistical Area.
9
10
11
12
13
14
15
16
17
18 -
19
20
21
22
23
24
25
26 2/21/94
27
1
28
1 RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING THE
2 ANNUAL GROSS LOA-INCOME LEVELS FOR THE SERVICE USERS TAX.
3 I HEREBY CERTIFY that the foregoing resolution was duly
4 adopted by the Mayor and Common Council of the City of San
5 Bernardino at a meeting thereof, held on the day
6 of 1994 , by the following vote, to-wit:
7 Council Members: AYES NAYS ABSTAIN ABSENT
8 NEGRETE
9 CURLIN
10 HERNANDEZ
11 OBERHELMAN
12 DEVLIN
13 POPE-LUDLAM
14 MILLER
15
16
17 RACHEL CLARK, CITY CLERK
18 The foregoing resolution is hereby approved this
19 day of , 1994.
20
TOM MINOR, MAYOR
21 CITY OF SAN BERNARDINO
22 Approved as to form
and legal content:
23
24
JAMES F. PENMAN
25 CITY ATTORNEY
26
By
27
28
2
Deputy City Clerk (1) T Y OF S A N B E R N A R D I N O
INTEROFFICE MEMORANDUM
CITY CLERK' S OFFICE
DATE: April 1 , 1994
TO: ALL DEPARTMENT/DIVISION HEADS
FROM: Rachel Clark, City Clerk
SUBJECT: NEW BACKUP MATERIAL FOR AGENDA ITEM #18, 4/4/94 COUNCIL
MEETING
--------------------------------------------------------------
Attached is new backup material for Agenda Item #18 :
"Resolution of the City of San Bernardino establishing the annual
gross low-income levels for the service users tax"
At the request of the City Attorney' s Office, the Finance
Department prepared a new staff report and a new Resolution;
however, they did not arrive in time to print and distribute
before yesterday's agenda briefing. Those items are attached
and should be placed in your backup material.
6 �
Rachel Clark
City Clerk
Attachment