TO BE VOTED UPON BY
THE PEOPLE OF SAN JOSE AT THE
NOVEMBER 2, 2004 GENERAL MUNICIPAL ELECTION
BE IT ORDAINED BY THE PEOPLE
OF THE CITY OF SAN JOSE:
Title 4 of the San José
Municipal Code is amended to add a new Chapter to be numbered, titled and to
read as follows:
Chapter 4.79
SAN JOSE LIBRARY AND
READING PROTEcTION ORDINANCE
(LIBRARY PARCEL TAX)
Part 1
Title and Purpose
4.79.010 Title and Purpose
A. This Chapter shall be known as the San José Library and
Reading Protection Ordinance.
B. The Library Parcel Tax imposed under this Chapter is a
special tax pursuant to Section 4 of Article XIII A of the California
Constitution and is solely for the purpose of raising revenue necessary to
maintain and enhance Neighborhood Library
services in the City of San José. The
Library Parcel Tax is not an ad valorem tax on real property nor a
transaction tax nor a sales tax on the sale of real property.
C. The intent in adopting this Chapter is to continue funding
for Neighborhood Library services provided by the expiring Library Benefit
Assessment District. Unless in conflict
with the provisions of this Chapter, the mechanics of calculating and imposing
the Library Parcel Tax shall be consistent with those employed in imposing
assessments through the Library Benefit Assessment District, as implemented.
D. This Chapter shall be subject to Title 1, “General
Provisions,” of the San José Municipal Code, as amended, except to the extent
that a provision of this Chapter conflicts with a provision set forth in Title
1, in which case the provision of this Chapter shall control.
4.79.020 Deposit and Use of Proceeds
A. The proceeds of the Library Parcel Tax imposed under this
Chapter shall be deposited in a special fund to be known as the San José
Library Parcel Tax Fund.
B. The proceeds of the Library Parcel Tax imposed under this
Chapter shall be expended only for library
purposes, including the following:
1. the acquisition of library books and materials and related
costs to maintain library
collections at all libraries;
2. the development and delivery of homework and educational
programs for all age groups to support literacy and lifelong learning;
3. the repair, equipping and staffing of libraries; and
4. the cost of collection and administration of the Library
Parcel Tax.
Part 2
Definitions
4.79.200 Definitions
The definitions set forth in
this Part shall govern the application and interpretation of this Chapter.
4.79.202 Acre
“Acre” means the land area
of an Assessor Parcel as shown on an Assessor Parcel map, or if the land area
is not shown on an Assessor Parcel map, the land area shown on the applicable
final map or other parcel map recorded with the County of Santa Clara.
4.79.204 Assessor Parcel; Parcel
“Assessor Parcel” or
“Parcel” means a unit of real estate with an assigned County of Santa Clara
Assessor’s Parcel number as shown on the most current official assessment roll
of the County of Santa Clara Assessor.
4.79.206 Commercial Parcel
“Commercial Parcel” means an
Assessor Parcel on which is located a facility engaged in a commercial
use. Examples of such facilities
include: shopping malls, shopping centers, strip malls, commercial business
districts, retail stores, department stores, discount stores, supermarkets,
restaurants, fast food eateries, theaters, hotels, motels, service stations,
car washes, recreational facilities (athletic clubs, country clubs, card rooms,
golf courses, fitness centers, etc), social clubs, fraternal order clubs,
private community centers, parking facilities associated with commercial uses,
stand alone parking facilities, or other establishment engaged in commercial
activities.
4.79.208 Condominium/Townhouse Parcel
“Condominium/Townhouse
Parcel” means an Assessor Parcel on which a condominium or townhouse Unit has
been constructed for residential use.
4.79.210 CPI Index
“CPI Index” means the
Consumer Price Index, All Urban Consumers, published by the U.S. Department of
Labor, Bureau of Labor Statistics for the San Francisco-Oakland-San José area,
with all items included.
4.79.212 Fiscal Year
“Fiscal Year” means the
period starting July 1 and ending on the following June 30.
4.79.214 Governmental Entity
“Governmental Entity” means
an agency or department of the federal government, the State of California, a
county, city, district, public authority, public agency, and any other
political subdivision or public corporation in the State of California.
4.79.216 Industrial Parcel
“Industrial Parcel” means an
Assessor Parcel on which is located a facility engaged in industrial or
manufacturing uses. Examples of such
facilities include: manufacturing plants, food and beverage processing plants,
warehouses, storage facilities, wholesale facilities and parking facilities
associated with facilities engaged in industrial or manufacturing uses.
4.79.218 Land Use Classification
“Land Use Classification”
means each of the land use classifications defined in this Chapter and referred
to in Exhibit A of this Chapter for purposes of setting the Library Parcel Tax
rates.
4.79.220 Multi-Family Residential Parcel
“Multi-Family Residential
Parcel” means an Assessor Parcel on which two (2) or more residential Units,
whether detached or attached, have been constructed or on which is located one
or more mobile homes. This Land Use
Classification excludes “Other Residential Parcels.”
4.79.222 Neighborhood Library; Library
“Neighborhood Library” or
“Library” means any of the City of San José libraries including the Dr. Martin
Luther King Jr. Library.
4.79.224 Other Residential Parcel
“Other Residential Parcel”
means an Assessor Parcel on which two (2) or more residential Units, whether
detached or attached, are located for
purposes of any of the following: farm labor camp dwellings in an urban
location, fraternity, sorority, boarding, or rooming houses, summer cabins, or
camps and campgrounds.
4.79.226 Person
“Person,” unless
it otherwise appears from the context as used, means and includes any natural
person, firm, association, organization, partnership, business trust, company,
or corporation.
4.79.228 Professional Parcel
“Professional Parcel” means
an Assessor Parcel on which is located a facility engaged in professional
uses. Examples of such facilities
include: banks, office buildings, medical offices and clinics, hospitals,
including skilled nursing facilities and convalescent hospital facilities,
Research and Development Facilities or any parking facilities associated with
these uses.
4.79.230 Research and Development Facility
“Research and Development
Facility” means an establishment or facility engaged in industrial or
scientific research, product design, development and testing, and limited
manufacturing necessary for the production of prototypes.
4.79.232 Single-Family Parcel
“Single-Family Parcel” means
an Assessor Parcel on which only one (1) single-family Unit has been
constructed.
4.79.234 Unit
“Unit” means a structure
constructed primarily for human habitation, which may be an individual detached
residential unit, an individual attached residential unit within a duplex,
triplex, fourplex, townhome, or condominium structure, an individual apartment
unit, or a mobile home or other dwelling unit.
4.79.236 Vacant Parcel
“Vacant Parcel” means an
Assessor Parcel which is unimproved.
Part 3
Imposition and Collection of Tax
4.79.300 Imposition of Library Parcel Tax
Subject to the exemptions
specified in Part 6 of this Chapter, there is hereby imposed an annual special
tax on Parcels in the City of San José at the rates specified in Section
4.79.310. The special tax imposed by
this Section shall be referred to as the Library Parcel Tax.
4.79.310 Library Parcel Tax Rates
The Library Parcel Tax shall
be imposed in accordance with the rates set forth in Exhibit A to this Chapter.
4.79.320 Term of Library Parcel Tax
The Library Parcel Tax shall
take effect on July 1, 2005 for Fiscal Year 2005-06 and shall continue in
effect for each Fiscal Year thereafter until June 30, 2015.
4.79.330 Annual Adjustment of Library Parcel Tax
Rates
A. Commencing with Fiscal Year 2006-07, the City Council may, by
resolution of the City Council, increase the Library Parcel Tax rates if the
City Council finds that the cost of living in the City of San José as shown on
the CPI Index has increased over the preceding Base Period, as described in subsection B.
B. For purposes of calculating any increase to the Library
Parcel Tax rates, the Base Period for Fiscal Year 2006-07, shall be the period
commencing on July 1, 2005 and ending on March 31, 2006. For each Fiscal Year following Fiscal Year
2006-07, the Base Period shall be the period from April 1 through and including
March 31, commencing with April 1, 2006 through and including March 31, 2007.
C. The increase in the Library Parcel Tax rate shall not exceed
the increase in the CPI Index for the
applicable Base Period, but in no event shall the increase exceed three percent
(3%).
D. In the event the CPI Index is no longer published, the City
Council shall use as a its reference another index published by either the
State of California or a federal department or agency that is charged with the
responsibility of measuring the cost of living in the geographical area that
includes the City of San José.
4.79.340 Collection of Library Parcel Tax
A. Unless otherwise directed by the City Council, the Library
Parcel Tax shall be collected by the County of Santa Clara in two (2)
approximately equal installments in the same manner and on the same applicable
dates as established by applicable law for the collection of ad valorem
property taxes by the County of Santa Clara for the City of San José. The collection of the Library Parcel Tax by
the County of Santa Clara shall be subject to the regulations and procedures
governing the collection of ad valorem property taxes by the County of
Santa Clara, including without limitation, the imposition of penalties,
additional fees, interest on the failure to remit or the delinquent remittance
of the Library Parcel Tax.
B. The Director of Finance is charged with the responsibility of
overseeing the collection and receipt of the proceeds of the Library Parcel
Tax.
C. In the event that the Director of Finance erroneously fails
to have placed on the Santa Clara County tax roll, in whole or part, the
payment of the Library Parcel Tax, the Director of Finance shall invoice the
owner of the Parcel for the amount of the erroneously omitted Library Parcel
Tax.
4.79.350 Tax Deemed Debt to City
A. The amount of any Library Parcel Tax, interest, or penalties
imposed under this Chapter shall be deemed a debt to the City. Any Person who fails to timely pay the
Library Parcel Tax shall be liable to an action brought in the name of the City
in any court of competent jurisdiction for the amount of the Library Parcel Tax
or interest or penalties owed.
B. In any such action to recover the delinquent payment of the
Library Parcel Tax, interest or penalties, the City shall also be entitled to
recover its administrative costs and attorneys’ fees.
4.79.360 Regulations
The City Council is
authorized to promulgate such regulations as it deems necessary in order to
implement the provisions of this Chapter.
Part 4
Refunds and Appeals
4.79.400 Refunds
A. The Director of Finance may refund, without interest, any
Library Parcel Tax, penalty or interest which has been overpaid or erroneously
collected, provided that all of the following conditions are met:
A written claim for the
refund, made upon a form provided by the Director of Finance, stating under
penalty of perjury the specific grounds upon which the claim for refund is
founded, is filed with the Director of Finance within three (3) years of the
date of payment; and
The Director of Finance is
satisfied on the basis of written records submitted by the claimant that the
claimant is entitled to the refund under the provisions of this Section. The Director of Finance, the City Auditor or
the City Attorney, or the authorized representative of any of them, shall have
the right to examine and audit the records of the claimant in order to
determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the
claimant refuses to allow such examination of claimant’s records after request
by the City to do so.
B. Any decision of the Director of Finance made under this
Section shall be subject to appeal to the Appeals Hearing Board or to such
other body as designated by the City Council for hearing such appeals.
4.79.410 Appeals
A. Any Person dissatisfied with any decision of the Director of
Finance under the authority of this Chapter may appeal in writing to the
Appeals Hearing Board of the City of San José within sixty (60) days of the
date of mailing of the Director of Finance’s decision. The appeal shall be addressed to the current
address for the Appeals Hearing Board maintained by the City Clerk. Reference to the Appeals Hearing Board in
this Section shall also include any successor body appointed by the City
Council pursuant to Section 4.79.400.
B. The Appeals Hearing Board shall have the authority to
promulgate rules and to prescribe forms for the conduct of appeals made under
this Chapter.
C. The Appeals Hearing Board may affirm, modify or reverse the
decision of the Director of Finance based on the preponderance of evidence
presented at the hearing on the appeal.
D. The Appeals Hearing Board shall issue its decision in
writing, addressed to both the Director of Finance and, to the appellant, at
the appellant’s address as stated in the appeal, or in cases where no address
is listed in the appellant’s appeal, to the address listed on the most current
official County of Santa Clara assessment roll. The Appeals Hearing Board’s decisions and hearing procedures in
matters relating to this Chapter shall be in accordance with the requirements
set forth in Title 1 of this Code, and any amendments to such Title. The decision of the Appeals Hearing Board
shall be final.
Part 5
Oversight and Reporting
4.79.500 Oversight Committee
The City Council shall
designate or appoint a body to review the expenditure of the proceeds of the
Library Parcel Tax.
4.79.510 Annual Audit
The Director of Finance
shall cause the City’s independent auditor to perform an annual audit of the
expenditure of the proceeds of the Library Parcel Tax.
4.79.520 Annual
Report
No later than January 1 of
each year, the Director of Finance shall provide to the City Council a written
report which sets forth for the preceding fiscal year, the total amount of
Library Parcel Tax proceeds collected and expended and a description of the
expenditures.
Part 6
Exemptions
4.79.600 Exemptions from Library Parcel Tax
A. Any Parcel owned by a church or religious organization and
used for religious worship shall be exempt from the Library Parcel Tax.
B. Any Parcel owned by a Governmental Entity shall be exempt
from the Library Parcel Tax.
Part 7
Miscellaneous
4.79.700 Amendment
A. This Chapter may not be amended by the City Council to
increase the Library Parcel Tax, or to extend the duration of the Library
Parcel Tax without the applicable voter approval.
B. Subject to the provisions of Subsection A, the City Council
may amend this Chapter without voter approval to clarify its provisions or to
make technical corrections, including
conforming the collection provisions of this Chapter with applicable
State law.
4.79.710 Severability
A. The provisions of this Chapter shall not apply to any Person,
or to any property as to whom or which it is beyond the power of the City of
San José to impose the Library Parcel Tax.
B. If any provision, sentence, clause, section or part of this
Chapter is found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality, or invalidity shall affect only such
provision, sentence, clause, section or part of this Chapter and shall not
affect or impair any of the remaining provisions, sentences, clauses, sections
or parts of this Chapter. It is hereby
declared to be the intention of the people of the City of San José, that this
Chapter would have been adopted had such unconstitutional, illegal or invalid
provision, sentence, clause, section or part thereof not been included herein.
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EXHIBIT
A - LIBRARY PARCEL TAX RATES |
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Land Use Classification |
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Tax Rate |
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Single-Family Parcels |
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$25.00/Parcel |
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Condominium/Townhome
Parcels |
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$25.00/Parcel |
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Other Residential Parcels |
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Up to 20 Units |
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$9.37/Unit |
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21 to 50 Units |
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$184.40 + $6.25/Unit
Greater than 20 Units |
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51 to 100 Units |
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$374.90 + $3.12/Unit
Greater than 50 Units |
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Over 100 Units |
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$530.90 + $1.25/Unit
Greater than 100 Units |
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Multi-Family
Residential |
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Up to 20 Units |
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$12.56/Unit |
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21 to 50 Units |
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$251.20 + $8.37/Unit
Greater than 20 Units |
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51 to 100 Units |
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$502.30 + $4.18/Unit
Greater than 50 Units |
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Over 100 Units |
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$711.30 + $1.67/Unit
Greater than 100 Units |
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Commercial Parcels |
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Less than or equal to 0.5
acres |
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$75.00/Acre |
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Greater than 0.5 acres to
1.0 acre |
$37.50 + $50.00/Acre
Greater than 0.50 Acres |
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Greater than 1.0 acre to
5.0 acres |
$62.50 + $37.50/Acre
Greater than 1.0 Acres |
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Greater than 5.0 acres to
10 acres |
$212.50 + $25.00/Acre
Greater than 5.0 Acres |
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Greater than 10 acres |
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$337.50 + $6.25/Acre
Greater than 10.0 Acres |
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Minimum Tax per Parcel |
$12.50/Parcel |
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Professional Parcels |
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Less than or equal to 0.5
acres |
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$112.50/Acre |
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Greater than 0.5 acres to
1.0 acre |
$56.25 + $75.00/Acre
Greater than 0.50 Acres |
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Greater than 1.0 acre to
5.0 acres |
$93.75 + $56.25/Acre
Greater than 1.0 Acres |
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Greater than 5.0 acres to
10 acres |
$318.75 + $37.50/Acre
Greater than 5.0 Acres |
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Greater than 10 acres |
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$506.25 + $9.37/Acre
Greater than 10.0 Acres |
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Minimum Tax per Parcel |
$18.75/Parcel |
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Industrial Parcels |
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Less than or equal to 0.5
acres |
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$37.50/Acre |
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Greater than 0.5 acres to
1.0 acre |
$18.75 + $25.00/Acre
Greater than 0.50 Acres |
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Greater than 1.0 acre to
5.0 acres |
$31.25 + $18.75/Acre
Greater than 1.0 Acres |
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Greater than 5.0 acres to
10 acres |
$106.25 + $12.50/Acre
Greater than 5.0 Acres |
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Greater than 10 acres |
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$168.75 + $3.12/Acre
Greater than 10.0 Acres |
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Minimum Tax per Parcel |
$6.25/Parcel |
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Vacant Parcels |
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Less than or equal to 0.5
acres |
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$9.36/Acre |
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Greater than 0.5 acres to
1.0 acre |
$4.68 + $6.25/Acre Greater
than 0.50 Acres |
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Greater than 1.0 acre to
5.0 acres |
$7.80 + $4.68/Acre Greater
than 1.0 Acres |
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Greater than 5.0 acres to
10 acres |
$26.52 + $3.12/Acre
Greater than 5.0 Acres |
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Greater than 10 acres |
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$42.12 + $0.78/Acre
Greater than 10.0 Acres |
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Minimum Tax per Parcel |
$6.25/Parcel |
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