Fairfax Municipal Code Ch. 3.20 Municipal Services

The Town Council determines that the cost to maintain certain municipal services at a level required to provide for the health, safety and general welfare of its residents exceeds the amount of funds and revenues generated from all other sources of income. The Town Council further determines that the levy of a special municipal services tax on improved real property throughout the town is necessary to maintain an adequate level of municipal services. It is the sole purpose and intent of this chapter to impose a special tax to maintain 24-hour, seven days per week staffing of the Fairfax Police Station, maintain fire services, provide funding for public works safety projects, and enhance youth and senior programs. A citizens’ oversight committee was established by the Town Council in 2005 with the passage of Measure F for the purpose of monitoring the use of the special tax revenues in accordance with this section.

(Ord. 786, passed 11-4-2014)

A special municipal services tax not exceeding the maximum amounts set forth in this section is imposed on all improved real property within the boundaries of the town:

(A) A special municipal services tax is levied and imposed upon improved residential property at a rate of $195 in the first year and increasing $5 annually to a maximum of $250 per dwelling unit. As used herein the term DWELLING UNIT means any building or portion thereof used and/or designed as a separate dwelling accommodation, with cooking, living and sleeping facilities.

(B) A special municipal services tax is levied and imposed upon improved business property at a rate of $195 in the first year and increasing $5 annually to a maximum of $250 for each business occupancy. As used herein, the term BUSINESS OCCUPANCY means any portion of a building or structure or other improved real property which is occupied or designed to be occupied by a separate business establishment required to be licensed as such pursuant to Title 5 of this code.

(Ord. 786, passed 11-4-2014; Am. Ord. 839, passed 11-5-2019)

All proceeds of the special municipal services tax levied and imposed under § 3.20.020 of this chapter shall be paid into a special fund to be used exclusively to maintain 24-hour, seven days per week staffing of the Fairfax Police Station; maintain fire services; provide funding for public works safety projects, and enhance youth and senior programs. The citizens’ oversight committee to monitor use of the special tax revenues in accordance with this section shall be continued.

(Ord. 786, passed 11-4-2014)

The special tax shall not be imposed upon any parcel that is exempt from the special tax pursuant to any provision of the Constitution or any paramount law.

(Ord. 786, passed 11-4-2014)

The records of the County Assessor of the County of Marin as of March 1 each year and the records of the town maintained pursuant to the provisions of Title 5 of this code may be used to determine the actual use of each parcel of real property for purposes of determining the tax under this chapter.

(Ord. 786, passed 11-4-2014)

The special tax imposed by this chapter shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the county on behalf of the town. Said special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the town by the persons who own the parcel on the date the tax is due.

(Ord. 786, passed 11-4-2014)

The Town Council shall be empowered to amend this chapter by three affirmative votes of its members to carry out the general purposes of this chapter, to conform the provisions of this chapter to applicable state law, to modify the methods of collection, or to assign the duties to public officials under this chapter. In no event shall the Town Council amend this chapter to increase the maximum amount of the special tax established in § 3.20.020, unless approved by two-thirds of the voters voting thereon.

(Ord. 786, passed 11-4-2014)

This chapter shall be null and void as of 12:00 midnight, June 30, 2031, and shall have no force and effect whatsoever after said time and date. Notwithstanding the previous sentence, § 3.20.060, relating to collection and enforcement of liens or obligations for the special tax previously levied hereunder, shall continue in effect until such time as the collection and enforcement procedures have been completed.

(Ord. 786, passed 11-4-2014; Am. Ord. 839, passed 11-5-2019)