California City Municipal Code Div. 5 Special Parcel Tax

This Division may be referenced to as the California City Public Safety Only Special Parcel Tax Ordinance of 2018.

( Ord. No. 18-767, § 1, 7-31-2018 )

An annual special tax is hereby levied by the City on all lots and parcels within the boundaries of the City other than lots and parcels that (i) are exempt from this tax pursuant to the Constitution or laws of the United States or of the Constitution or laws of the State of California or (ii) are exempt from the ad valorem property tax or have an ad valorem property tax liability of zero.

( Ord. No. 18-767, § 1, 7-31-2018 )

The rate of the tax against each lot and parcel in any tax year shall not exceed fifty cents per day, less the daily per parcel rate reduction for that tax year calculated pursuant to Section 3-2.1.504.

( Ord. No. 18-767, § 1, 7-31-2018 )

(a) For each tax year, the Finance Director shall calculate a daily per parcel rate reduction. He or she shall present his or her calculation of the rate reduction to the City Council as part of the budget process.

(b) The daily per parcel rate reduction shall be the amount, calculated on a per parcel per day basis (and rounded down to the nearest cent), that would be necessary to raise an amount of revenue equal to ninety percent of "new revenue."

(c) For purposes of this section, "new revenue" means the amount calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 from the "qualified revenue" collected (or projected by the Finance Director to be collected) during the fiscal year immediately prior to the current tax year. For example, for purposes of calculating the rate reduction applicable to the tax levied in Tax Year 2020-2021, "new revenue" would be calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 from the "qualified revenue" collected in Fiscal Year 2019-2020.

(d) For purposes of this section, "qualified revenue" means all tax receipts from (i) the ad valorem property tax; (ii) the sales and use tax imposed pursuant to the Uniform Local Sales and Use Tax Law of the City of California City; and (iii) the cannabis business tax imposed pursuant to Section 3-2.8.050 of this Code.

( Ord. No. 18-767, § 1, 7-31-2018 )

The City Council is authorized to determine for each tax year, by ordinance or resolution, the tax levied against each lot or parcel. The tax for a tax year shall be calculated based on a single flat rate per lot or parcel. The ordinance or resolution shall list each taxed lot or parcel by assessor's parcel number. The ordinance or resolution shall constitute the official record of the assessment of the special tax, and a copy thereof, together with any other pertinent data, shall be transmitted to the appropriate county officials to facilitate collection of the tax.

The tax levied against any lot or parcel pursuant to this section for a tax year shall be no greater than 365 (or 366 if the tax year contains a leap day) times the daily rate permissible pursuant to Section 3-2.1.503.

( Ord. No. 18-767, § 1, 7-31-2018 )

The tax shall be collected by the County of Kern in the same manner and subject to the same penalty and procedure as ad valorem property taxes collected by the county. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The county may deduct its reasonable costs incurred for the service before remittal of the balance to the city.

( Ord. No. 18-767, § 1, 7-31-2018 )

All tax proceeds received shall be divided evenly between two (2) special funds: (i) the Police Special Tax Fund and (ii) the Fire/EMS Special Tax Fund.

Funds in the Police Special Tax Fund, and earnings thereon, shall be used only for police equipment, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch), maintenance expenses, personnel costs and associated overhead costs.

Funds in the Fire/EMS Special Tax Fund, and earnings thereon, shall be used only for fire, emergency medical services, code enforcement, equipment, apparatus, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch); maintenance expenses, fire prevention program expenses, personnel costs and associated overhead costs.

( Ord. No. 18-767, § 1, 7-31-2018 )

For so long as proceeds of the tax remain unexpended, the Finance Director of the City shall file an annual report with the City Council stating the amount of taxes collected, the amount expended, and the purpose of the expenditures. Such annual report shall relate to the Fiscal Year most recently ended and may be incorporated into or filed with the annual budget, audit or other appropriate routine report to the City Council.

( Ord. No. 18-767, § 1, 7-31-2018 )

The levy of tax shall commence with tax year 2018-19. The final levy of the tax shall be for tax year 2023-2024, unless the tax is extended by a vote of the people.

( Ord. No. 18-767, § 1, 7-31-2018 )

The City Council may, by ordinance, amend, repeal, renumber or recodify any or all of the provisions of this section; provided, however, that no ordinance extending the tax beyond the dates set forth in Section 3-2.1.509 or increasing the maximum rate of the tax shall be effective unless submitted to, and approved by, the voters of the City as required pursuant to the applicable law at the time of such action

( Ord. No. 18-767, § 1, 7-31-2018 )