Alameda Municipal Code § 3-28 Payment of Taxes

Taxes shall be paid only in the mediums provided in this section.

(Ord. No. 535 N.S. § 3-531)

Taxes may be paid in lawful money of the United States.

(Ord. No. 535 N.S. § 3-532)

A tax levied for a special purpose shall be paid in such funds as may be directed.

(Ord. No. 535 N.S. § 3-533)

As used in this section negotiable paper means checks, bank drafts, and express and post office money orders.

(Ord. No. 535 N.S. § 3-534)

The Assessor, Tax Collector, or Treasurer may in his/her discretion accept negotiable paper in payment of any tax.

(Ord. No. 535 N.S. § 3-535)

The acceptance of negotiable paper constitutes a payment of a tax as of the date of acceptance when, but not before, the negotiable paper is duly paid in lawful money of the United States.

(Ord. No. 535 N.S. § 3-536)

If any negotiable paper be not paid for any reason, any record of payment made on any official record because of its acceptance shall be cancelled, and the tax remains a lien as though no payment had been attempted.

The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.

(Ord. No. 535 N.S. § 3-527)

When cancellation is made, the officer making it shall immediately send a notice to the person who attempted payment by the negotiable paper on the cancellation of the payment.

The validity of any tax, assessment, license, penalties, or costs is not affected by failure or irregularity in giving the notice.

(Ord. No. 535 N.S. § 3-538)

City Enterprise Funds shall annually pay one (1%) percent of fixed assets in lieu of taxes. The basis for the tax shall be the value of fixed assets at June 30th of the preceding year for the sewer fund and, for all other enterprise funds, the value of fixed assets as of June 30, 1993 adjusted annually for inflation since that date in the amount of the lesser of two (2%) percent or the increase in the Consumer Price Index for All Urban Consumers for the San Francisco Bay Area published by the Bureau of Labor Statistics of the United States Department of Labor or any successor to that index.

(Ord. No. 2641 N.S. § 1; Ord. No. 2934 N.S. § 1)

As permitted by Hansen v. City of San Buena Ventura, 42 Cal.3d 1172 (1986), each of the City's enterprise funds, other than the sewer service fund, shall make an annual payment to the General Fund, as a return on the City's investment in the assets of the enterprise fund, of one (1%) percent of the value of its fixed assets as of June 30, 2004, adjusted annually for inflation after that date in the amount of the lesser of two (2%) percent or the increase in the Consumer Price Index for All Urban Consumers for the San Francisco Bay Area published by the Bureau of Labor Statistics of the United States Department of Labor, or any successor to that index.

Effective Fiscal Years 06-07 through 09-10, the Golf Fund's Return on Investment in its assets shall be reduced from one (1%) percent to 0.43363%. Effective Fiscal Years 10-11, and thereafter, the Golf Fund shall be entirely exempt from making an annual payment to the General Fund as a Return on Investment.

(Ord. No. 2934 N.S. § 2)

(Ord. 2998 N.S. § 1)