Fillmore Municipal Code Ch. 3.33 Community Swimming Pool Maintenance Special Tax

For purposes of this article, the following definitions shall apply:

(a) Apartment means a dwelling unit rented or leased which is a part of a larger building with two or more such units.

(b) Building means any structure having a roof supported by columns or walls for the housing, shelter or enclosure of persons, animals, chattels or property of any kind.

(c) Condominium project means a condominium, as defined in § 1351 of the Civil Code, a community apartment project, as defined in § 11004 of the Business and Professions Code, or a stock cooperative, as defined in § 11003.2 of the Business and Professions Code.

(d) Director of finance means the Director of Finance of the City of Fillmore.

(e) Dwelling unit means a unit which is used as a principal residence.

(f) Swimming pool means the Fillmore Community Swimming Pool, as the same may exist from time to time, together with any additions or betterments thereto, or improvements, extensions or expansions thereof.

(g) Maintenance and operating costs of the swimming pool means all reasonable and necessary costs expended or incurred by the City of Fillmore for maintaining and operating the swimming pool, calculated in accordance with generally accepted accounting principles including, but not limited to:

(1) The reasonable expenses of management and repair and other expenses necessary to maintain and preserve the swimming pool in good repair and working order; and

(2) Depreciation, replacement and obsolescence charges or reserve therefor; but shall not be construed to mean costs of major capital improvements.

(h) Life of pool means as long as the pool can be used as a swimming pool.

(i) Multiple family residential means any building which contains more than one dwelling unit.

(j) Parcel means a unit of real property identified by a separate and distinct number or other designation on a plat recorded in the office of the Ventura County Recorder.

(k) Single family residential means the same as dwelling unit.

(l) Maximum tax rate means the greatest amount of special tax that may be levied in any fiscal year on each residential unit and non-residential property.

(Ord. No. 786, § 1, 2-14-2006)

(a) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California.

(b) The tax imposed by this article shall not be levied upon the federal government, the state government, any state agency or any local governmental agency.

(c) The tax imposed by this article shall not be levied upon a parcel of property or improvement to property which is owned by a house of worship or charitable or community service organization which qualifies for an exemption from ad valorem taxation under California law.

(d) Mobile homes in mobile home parks where the owner of the mobile home does not own the land shall be exempted from the levy based on the definition that mobile homes are not considered residential units or real property rather mobile homes are considered personal property.

(Ord. No. 786, § 1, 2-14-2006)

(a) There is hereby imposed a special tax on each residential dwelling unit or non-residential parcel within the City of Fillmore for the purposes set forth in this article at the rate specified herein.

(b) This tax is enacted under the authority of §§ 37100.5 and 50075 of the California Government Code.

(Ord. No. 786, § 1, 2-14-2006)

(a) This special tax revenue shall be placed in a special fund to be used by the city only to pay for:

(1) Maintenance and operating costs of the swimming pool;

(2) Administrative expenses incurred in implementing this Chapter 3.33, including refunds involved in the collection of the special tax provided for herein.

(b) The city may provide for the collection of the special tax in the same manner and subject to the same penalties as, or with, other charges and taxes fixed and collected by the city, or by the County of Ventura on behalf of the city. If the special tax is collected by the county on behalf of the city, the county may deduct its reasonable costs incurred in such service.

(c) Any money raised by the special tax, including any interest accrued thereon, that remains unencumbered at the end of any fiscal year shall only be used in a succeeding fiscal year for the purposes stated in this article. The availability of a surplus for any succeeding year shall be considered by the city when levying the tax for that year.

(Ord. No. 786, § 1, 2-14-2006)

(A) Unless, prior to June 30 of the first and each ensuing fiscal year, the city council by resolution determines not to impose this special tax, an annual special tax is hereby levied on the following manner: The finance director shall cause the special taxes to be apportioned and levied in each fiscal year as follows:

(1) For tax-exempt parcels, no special tax shall be apportioned or levied.

(2) For each residential unit and non-residential property, special taxes shall be apportioned and levied as follows:

(a) Determine the aggregate maximum special tax for all residential units and non-residential properties.

(b) Determine the annual maintenance and operations costs of the swimming pool for such fiscal year.

(c) Levy on each residential unit and non-residential property an amount equal to the maximum special tax for such residential unit and non-residential property determined pursuant to paragraph (A)(2) above; provided that if the amount determined in (a) above is greater than the amount determined in (b) above, reduce the levy on each taxable parcel proportionately, based upon the maximum special tax (determined under (A)(2) above) for each respective taxable parcel, compared to the maximum special tax for all taxable parcels (determined under (b) above), so that the total levy on all taxable parcels is equal to the annual costs for such fiscal year.

(3) Prepare the tax collection schedule for each taxable parcel and send it to the Auditor of the County of Ventura requesting that it be placed on the general, secured property tax roll for such fiscal year. The tax collection schedule shall be sent not later than the date required by the auditor for such inclusion.

(4) In no event shall the amount of the tax rate to be levied under this article exceed the amount established by this article without the approval of a two-thirds vote of the electors of the city or such percentage as required by current law voting upon such change at a municipal election called for such purpose in accordance with applicable law. That is, there is no built in cost of living adjustment as part of this ordinance. The fifteen dollar annual levy will remain as such unless an increase is approved by two-thirds vote of the electors of the city.

(Ord. No. 786, § 1, 2-14-2006)

The annual special tax provided for herein shall be and hereby is levied in consecutive fiscal years, commencing with the first fiscal year in which there is a levy pursuant to this Chapter 3.33, unless the city council determines not to impose the special tax for a particular year pursuant to Section 3.33.50. Such levy may only be changed or amended with the approval of the voters by a two-thirds vote of the electors of the city or such percentage as required by current law voting upon such change at a municipal election called for such purpose in accordance with applicable law.

Notwithstanding the above written Section 3.33.060, the life of the levy shall end exactly one year after the life of the pool ends.

(Ord. No. 786, § 1, 2-14-2006)

(a) Requests for adjustments involving imposition of this special tax shall be filed with the director of finance. Upon applicant's production of reasonably sufficient evidence of error in the computation of the tax or exemption therefrom, the director of finance, or his/her designee, shall cause the tax to be recalculated, and shall so advise the Ventura County Tax Collector or other appropriate official.

(b) Whenever it is alleged that the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this article, the refund procedure shall be as follows:

(1) No claim for refund of tax payment shall be allowed in whole or in part unless filed with the city clerk within a period of three years from the date of the claimed overpayment. All such claims for refund of the amount of the overpayment must be filed on forms furnished and in the same manner prescribed by the finance department of the city. Refunds may be made solely from the special tax revenues collected under this article.

(2) In the event the director of finance denies the claim, he/she shall notify the claimant pursuant to California Government Code § 913.

(c) The director of finance shall have the power to settle claims involving the special tax, and the power to accept and record underpayments or overpayments of such tax. The finance director shall have the authority to make refunds of this tax.

(d) If the County of Ventura does not collect any tax due under this article, the finance director shall have the power and duty to enforce all of the provisions of this article. In such cases, an assessment may be made against the owner of a parcel in the manner provided by law. Any unpaid tax due under this article shall be subject to all remedies provided under the Fillmore Municipal Code and as provided by law.

(e) The special tax shall be due in two equal installments in accordance with the collection procedures of the Ventura County Tax Collector, with the first installment due November 1 and the second installment due in the next succeeding February 1, each fiscal year. The owner of land, at the time set forth in California Revenue and Taxation Code §§ 405 and 2192 for each fiscal year, shall have a personal obligation to the city until the tax is paid for such fiscal year.

(f) The finance director may prepare a questionnaire to be served on the owner of a parcel subject to this special tax. The questionnaire may request information which would be useful to the finance director in the enforcement or administration of this Chapter 3.33. The failure by an owner to provide the information requested within thirty days of receipt of the request, or the act of an owner in knowingly providing false information, shall be a misdemeanor.

(Ord. No. 786, § 1, 2-14-2006)

Procedural provisions of this article may be amended by ordinance duly enacted by the city council.

(Ord. No. 786, § 1, 2-14-2006)