HomeMy WebLinkAbout35- City Attorney CITY OF SAN BERN _ RDINO - REQUEST F 'R COUNCIL ACTION
From: Subject:
James F. Penman An ordinance of the City of San Bernardino adding
Dept: Chapter 3.75 to the San Bernardino Municipal
City Attorney Code relating to graffiti prevention tax subject
to the approval of two-thirds of the voters pursuant
Date: February 18, 1993 to Revenue and Taxation Code Section 7287 et seq.
Synopsis of Previous Council action:
;-..- U. =Zebruary 15, 1993 - Direction to City Attorney to prepare model
ordinance.
Recommended motion:
Waiver further reading and lay over for final adoption
Signature
Contact person: Dennis A. Barlow Phone: 5255
Supporting data attached: Ward: All
FUNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
(Acct. Description)
Finance:
Council Notes:
75-0262 Agenda Item No.
�J/
CITY OF SAN BERN. _RDINO — REQUEST F dR COUNCIL ACTION
STAFF REPORT
State law allows a city to impose a tax on the right to sell
aerosol spray paint containers and marker pens of a certain size,
if approved by 2/3 of the voters. Such tax is collected by the
State Board of Equalization and then is allocated to the collecting
city for use in graffiti removal and education.
This ordinance directly follows the authorizing State
legislation. It would became effective 60 days after approval by
the voters and will only remain in effect for 5 years.
75-0264
I ORDINANCE NO.
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER
3. 75 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A GRAFFITI
3 PREVENTION TAX SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTERS
4 PURSUANT TO REVENUE AND TAXATION CODE SECTION 7287 ET SEQ.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS :
6 SECTION 1 . Chapter 3. 75 is hereby added to the San
7 Bernardino Municipal Code to read as follows:
8
9 "3. 75.010 Levy of Tax
10 The City of San Bernardino does hereby levy
11 a tax in addition to any other tax
12 authorized or imposed by this code on the
13 privilege of selling at retail within the
14 City of San Bernardino aerosol paint
15 containers, containers of any other marking
16 substance, felt tip markers which have a
17 flat or angled writing surface of one-half
18 inch or greater, or any other marking
19 instruments, at the rate of ten cents
20 ( $0. 10) per aerosol paint container or
21 container of other marking substance, and
22 five cents ( $0.05 ) per felt tip marker or
23 other marking instrument.
24
25 "3 . 75.020 Definitions
26 For purposes of this Chapter, the following
27 terms shall have the meanings specified:
28 ( a) 'Aerosol paint container' means any
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1 aerosol container, regardless of the
2 material from which it is made, which is
3 adapted or made for the purpose of spraying
4 paint capable of defacing property.
5 (b) ' Felt tip marker' means any broad-
6 tipped indelible marker or similar
7 implement containing an ink that is not
8 water-soluble.
9 (c) 'marking substance ' and 'marking
10 instrument ' means any substance, or
11 instrument, other than aerosol paint
12 containers and felt tip markers, which
13 could be used to draw, spray, paint, or
14 mark, including, but not limited to, shoe
15 polish applicators.
16
17 "3. 75. 030 Administration; State Board of
18 Equalization
19 Prior to the effective date of this
20 Chapter, the City shall contract with the
21 State Board of Equalization to perform all
22 functions incident to the administration or
23 operation of this Chapter for as long as
24 this Chapter is operative.
25
26 "3. 75.040 Collection of Tax
27 Every retailer engaged in business in the
28 City of San Bernardino shall, at the time
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I of making the sales of aerosol paint
2 containers or felt tip markers, collect the
3 tax from the consumer and give to the
4 consumer a receipt therefor in the manner
5 and form prescribed by the State Board of
6 Equalization.
7
8 "3. 75.050 Remittance and Allocation of Tax
9 All revenues collected pursuant to the tax
10 levied by this Chapter shall be remitted to
11 the State Board of Equalization and
12 allocated by the board as follows:
13 ( a) First, for reimbursement to the board,
14 pursuant to the contract between the board
15 and the City, of the reasonable costs of
16 administering and enforcing this Chapter on
17 behalf of the City.
18 (b) Second, for transmission not later than
19 March 15 of each calendar year to the City
20 in an amount corresponding to the amount of
21 revenues derived within the City from the
22 tax levied by this Chapter.
23
24 "3. 75.060 Restrictions on Use of Revenue
25 Moneys transmitted to the City pursuant to
26 Section 3.75.050 shall Gnly be expended by
27 the City for purposes of the removal and
28 prevention of graffiti, or for educational
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1 programs for at-risk youth to combat
2 graffiti vandalism in all its forms.
3
4 "3. 75.070 Administration and Enforcement;
5 Rules and Regulations
6 The State Board of Equalization shall
7 administer and enforce the provisions of
8 this Chapter, and may prescribe, adopt, and
9 enforce, rules and regulations for those
10 purposes. The board may prescribe the
11 extent to which any rule or regulation
12 shall be applied without retroactive
13 effect.
14
15 3 . 75 . 080 Determinations , Collections ,
16 Overpayments, Refunds and Administrations
17 Except as provided in this Chapter to the
18 extent feasible or practicable, Chapter 5
19 (commencing with Section 6451 ) , Chapter 6
20 (commencing with Section 6701 ) , Chapter 7
21 (commencing with Section 6901 ) , and Chapter
22 8 ( commencing with Section 7051 ) of Part 1
23 of the Revenue and Taxation Code, shall
24 govern determinations, collection of tax,
25 overpayments and refunds , and
26 administration under this Chapter.
27
28 "3. 75. 090 Date Tax is Payable
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1 The return and payment of the tax imposed
2 by this Chapter is due and payable to the
3 board annually on or before February 15
4 following the end of the calendar year
5 during which the tax was collected.
6
7 "3. 75. 100 Interest on Tax not Paid
8 For purposes of computing interest due on
9 any amount of tax not paid when due,
10 interest shall be computed to the 15th day
11 of each succeeding month.
12
13 "3. 75. 110 Notices of Deficiency; Refunds
14 Except in the case of fraud, intent to
15 evade this Chapter or accompanying rules
16 and regulations, or failure to make a
17 return, every notice of a deficiency
18 determination shall be mailed within three
19 years after the 15th day of the second
20 month following the one-year period for
21 which the amount is proposed to be
22 determined or within three years after the
23 return is filed, whichever period expires
24 later. In the case of failure to make a
25 return, every notice of determination shall
26 be mailed within eight years after the 15th
27 day of the second month following the one-
28 year period for which the amount is
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1 proposed to be determined.
2 ( a) Except as provided in paragraph (b)
3 no refund shall be approved by the board
4 after three years from the 15th day of the
5 second month following the one-year period
6 for which the overpayment was made, or with
7 respect to determinations made under
8 Article 2 (commencing with Section 6481 ) ,
9 Article 3 (commencing with Section 6511 ) ,
10 and Article 4 (commencing with Section
11 6536 ) of Chapter 5 of Part 1 of the Revenue
12 and Taxation Code, after six months from
13 the date the determinations became final,
14 or after six months from the date of
15 overpayment, whichever period expires
16 later, unless a claim therefor is filed
17 with the board within that period. No
18 credit shall be approved by the board after
19 the expiration of that period unless a
20 claim for credit is filed with the board
21 within that period, or unless the credit
22 relates to a period for which a waiver has
23 been granted pursuant to Revenue and
24 Taxation Code §6488.
25 (b) A refund may be approved by the board
26 for any period for which a waiver has been
27 granted under Revenue and Taxation Code
28 §6488 if a claim for refund is filed with
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1 the board before the expiration of the
2 waiver period.
3
4 "3. 75. 120 Due Dates; Conflict with Other
5 Laws
6 In all other instances where the due date
7 specified in Section 3. 75. 090 conflicts
8 with a due date specified in Chapter 5
9 (commencing with Section 6451 ) , Chapter 6
10 ( commencing with Section 6701 ) , Chapter 7
11 (commencing with Section 6901 ) , and Chapter
12 8 (commencing with Section 7051 ) of Part 1
13 of the Revenue and Taxation Code, the due
14 date specified in Section 3. 75.090 shall be
15 substituted for any due date specified in
16 those chapters, and periods running from or
17 to, or otherwise based on, the otherwise
18 applicable due date shall be adjusted
19 accordingly.
20
21 "3. 75. 130 Authority; Expiration
22 This Chapter is adopted pursuant to the
23 authority of Revenue and Taxation Code
24 §7287 et seq. and is automatically repealed
25 five years after its effective date. "
26
27 SECTION 2. This ordinance shall be effective sixty ( 60)
28 days after its approval by two-thirds of the electors voting on
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1 the measure, and if such approval is not obtained within one ( 1 )
2 year of the date of adoption of this ordinance, it shall
3 automatically expire.
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DAB:km[GRAFFITI.ORD] —8— February 17, 1993
1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER
3.75 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A GRAFFITI
2 PREVENTION TAX SUBJECT TO THE APPROVAL OF TWO-THIRDS OF THE VOTERS
PURSUANT TO REVENUE AND TAXATION CODE
3
I HEREBY CERTIFY that the foregoing ordinance was duly
4
adopted by the Mayor and Common Council of the City of San
5
Bernardino at a meeting thereof, held on the
6
day of 1993, by the following vote, to wit:
7
Council Members: AYES NAYS ABSTAIN ABSENT
8
ESTRADA
9
REILLY
10
HERNANDEZ
11 MAUDSLEY
12 MINOR
13 POPE-LUDLAM
14
MILLER
15
16
17 City Clerk
18 The foregoing ordinance is hereby approved this day
19 of 1993.
20
W. R. Holcomb, Mayor
21 City of San Bernardino
22 Approved as to form
and legal content:
23 JAMES F. PENMAN,
24 City Attorney
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DAB:km[GRAFFITI.ORD] —9— February 17, 1993