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. CITY OF SAN BEFt .4ARDINO i2r REQUES1 FOR COUNCIL ACTIO~
From:
Kenneth J. Herxlerson, Director
Subject:
tJTILrrY USERS' TAX J.J::M
":IKDofE EXEMPl'ION PR:lGRAM
Dept: cammunity Developnent
Date: February 20, 1990
Synopsis of Previous Council action:
In 1984, the Mayor am O-u1ULJJ1 Council amen:led the numicipal code to allow for
exemption of low income households fran the utility users' tax. '!he inc:x:nne
liInits establi.she:l at that time remain in effect.
On January 8, 1990, the Mayor am ChnrnnT} Council exmsidered low income lien,
tax an:i fee exenpti.ons, referred the matter to the Legislative Review
Committee, am continuerl the item to the March 5, 1990 Council neetin;J.
Recommended motion:
CXlNDUC'l' FIRST m:M>Im OF 0RDIlmla OF 'l'BE CIT! OF ImN BERtWmIK> MmNDIm
amP1'ER 3.44 OF mE ImN BERtWmIK> MIlNICXPAL OODE REIATI!G '10 EXEMPrIONB FBOM
THE tl'l'ILIT! USERS I DX.
ADOPl' m:sotm'ION
~
1Si9nature
Contact person:
. staff Report/ordinancejResolution
Supporting data attached:
FUNDING REQUIREMENTS: Amount: N/A
Source: (Acct, No.) N/A
(Acct. DescriPtion) NIA
Ken Henderson
Phone:
5065
Ward:
1-7
Finance:
Council Notes:
t..npnrl" Itpm Nn\ 40
. .CltV OF SAN BER ,ARDINO - REQUEST ,)OR COUNCIL ACTION
STAFF REPORT
'!he Mayor had requested staff to develop a system for exenptin;J low
i.nccme households from various City liens, taxes am fees. Specifi-
cally, staff reviewe:i the relative advantages arrl disadvantages of
exenpting low income households fran the proposed City-wide street
lighting l'lC!-es""""'nt district, the utility users' tax, code enforce-
ment liens am refuse rates. With the exception of refuse rates,
staff recammen:ied to the Mayor exemotion programs for the assessment
district, utility users' tax arrl code enforcement liens. When the
matter was considered by the CarlIl'ocln COlmcil, the matter was referred
to the Legislative Review Camnittee.
D.lring the Camnittee's deliberations, staff explained how the exemp-
tion process would work during the assessment district fonnation
process. In effect, the city would adopt an exception resolution
exenpting low income households fran the assessment. '!he resolution
would, subsequently, be fo:rwarde:i to the Ca.mty Assessor for proces-
sing. '!he Camnittee also voted not to recx:mnen:l low income h0use-
holds fran code enforcement liens because of the difficulties ad-
ministering such a program, the perception of inequitable treatment
arrl the feeling by Camnittee members that all property owners are
responsible for properly maintaining their property, regardless of
econanic status.
As to the utility users' tax, the Camnittee heard presentations fran
1llPIIlhl:>rs of the senior Affairs ccmni.ssion am staff relating to new
household income limits. Based upon the infonnation presented, the
Camnittee reo .,u,~tUed approval of the new household income limits of
$12,000 am $15,000, respectively, am instructed the City Attomey
to prepare the ~iate resolution am ordinance. '!he Ccmnittee
also reo u,u.~.rrled that future ~ to the household income limita-
tions take into account social security cost-of-living adjusbnents.
Attached is a 1J1.~ ordinance governing the utility users' tax
which allows for household income ~ by resolution. Also
attached is a CX'IIpalli.on resolution setting new household income
limits at the levels previously noted. '!be resolution would allow
the Mayor am 0 ~,u'''1Jl Council to establish new income levels without
amerr:iing the mmicipal code arrl would take into account arrj cost-of-
living adju::>l.m::irt:s am c::hanJes in the area lllFrlil'l1'1 income to ensure,
to the extent possible, the c::ontim1ed eligibility of qualifie:i
households.
I ~11d the first reading of the ordinance arrl the adoption of
the attached resolution.
~~Devel_
KlH/lab/3714
attachments
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1 ORDINANCE NO.
2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO EXEMPTIONS
3 FROM THE UTILITY USERS TAX FOR CERTAIN LOW INCOME RESIDENTS
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
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SECTION 1.
Subsections A.l. and A.2. of Section 3.44.140
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of the San Bernardino Municipal Code are hereby amended to read
as follows:
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"1. The annual gross income of the household in which one
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person lives is less than an amount set by the Mayor
and Common Council by resolution; or
"2. The annual gross income of the household in which a
married couple or family lives is less than an amount
set by the Mayor and Common Council by resolution;
and".
SECTION 2.
Subsection A of Section 3.44.144 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"A. Effective January 1, 1984, the Tax imposed by this
chapter shall not apply to any individual who uses
telephone, electric, gas or cable television services
in or upon any premises occupied by such individual
provided that the following conditions are satisfied.
1. The annual gross income of the household in which
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one person lives is less than an amount set by
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the Mayor and Common Council by resolution; or
2. The annual gross income of the household in which
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a married couple or family lives is less than
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DAB/ses/residents.ord 1
February 27, 1990
1 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO EXEMPTIONS
2 FROM THE UTILITY USERS TAX FOR CERTAIN LOW INCOME RESIDENTS
3 an amount set by the Mayor and Common Council by
4 resolution; and
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3.
The conditions of Section 3.44.140 Subsection A,
paragraphs 3 and 4, and Subsection B, C, and F
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are satisfied, with the word 'claimant' therein
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referring to the individual applying for
10 I HEREBY CERTIFY that the foregoing ordinance was duly
9 exemption."
11 adopted by the Mayor and Common Council of the City of San
12 Bernardino at a meeting thereof, held on the
13 day of , 1990, by the following vote, to wit:
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Council Members:
AYES
NAYS
ABSTAIN
15 ESTRADA
16 REILLY
17 FLORES
18 MAUDSLEY
19 MINOR
20 POPE-LUDLAM
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21 MILLER
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City Clerk
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DAB/ses/residents.ord 2
February 15, 1990
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1 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO EXEMPTIONS
2 FROM THE UTILITY USERS TAX FOR CERTAIN LOW INCOME RESIDENTS
3
The foregoing ordinance is hereby approved this
day
4
, 1990.
of
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W. R. Holcomb, Mayor
7 City of San Bernardino
8 Approved as to form
and legal content:
9
JAMES F. PENMAN,
City Attorney
ByJ~ l k'2H"'-
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DABfsesfresidents.ord 3
February 15, 1990
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2 RESOLUTION NO.
3 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO ESTABLISHING LOW INCOME AMOUNTS FOR QUALIFICATION
4 FOR EXEMPTIONS FROM THE SERVICE USERS TAX
5 WHEREAS, Chapter 3.44 of the San Bernardino Municipal Code
6 imposes a service users tax on the consumers of certain utilities
7 within the City of San Bernardino, and
8 WHEREAS, Sections 3.44.140 and 3.44.144 provide for certain
9 low income exemptions to such taxes, and
10 WHEREAS, Such sections provide that the qualifying incomes
11 for such exemptions shall be established by the Mayor and Common
12 Council by resolution,
13 NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
14 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
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SECTION 1.
For the purposes of San Bernardino Municipal
16 Code Section 3.44.140 the qualifying income for residents of
17 mobilehome parks whose utility services were charged through a
18 master meter shall be:
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a.
The annual gross income of the household in which one
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person lives is less than twelve thousand dollars for
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the claimant's last preceding federal or state
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personal income tax reporting period; or
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b.
The annual gross income of the household in which a
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married couple or family lives is less than fifteen
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thousand dollars for all household occupants' last
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preceding federal or state personal income tax
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reporting period.
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DAB/ses/exempt.res
February 15, 1990
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SECTION 2.
For the purposes of San Bernardino Municipal
3 Code sEction 3.44.144 the qualifying income for any individual
4 who uses telephone, electric, gas or cable television services in
5 or upon any premises occupied by such individual shall be:
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a.
b.
The annual gross income of the household in which one
person lives is less than twelve thousand dollars for
the claimant's last preceding federal or state
personal income tax reporting period: or
The annual gross income of the household in which a
married couple or family lives is less than fifteen
thousand dollars for all household occupants' last
preceding federal or state personal income tax
reporting period.
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DAB/ses/exempt.res
February 15, 1990
1
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO ESTABLISHING LOW INCOME AMOUNTS FOR QUALIFICATION
3 FOR EXEMPTIONS FROM THE SERVICE USERS TAX
4 I HEREBY' CERTIFY that the foregoing resolution was duly
5 adopted by the Mayor and Common Council of the City of San
6
Bernardino at a
meeting thereof, held on the
7
day of
, 1990, by the following vote, to wit:
8
Council Members:
AYES
NAYS
ABSTAIN
9 ESTRADA
10 REILLY
11 FLORES
12 MAUDSLEY
13 MINOR
14 POPE-LUDLAM
15 MILLER
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.19
City Clerk
The foregoing resolution is hereby approved this
day
of
, 1990.
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W. R. Holcomb, Mayor
22 City of San Bernardino
23 Approved as to
form and legal content:
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25
JAMES F. PENMAN,
City Attorney
By: u,Vwv") t, ~--Vvt1AJ'"
o .
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DAB/ses/exempt.res
February 15, 1990