Lake Forest Municipal Code Ch. 3.03 Supermajority for Adoption or Increase in Taxes or Fees

The City Council declares and finds as follows:

A. The City Council of the City of Lake Forest desires to foster economic growth within the City and to protect taxpayers and businesses from unwarranted increases in fees and taxes.

B. To ensure that any new or increased fees and taxes receive due deliberation and broad City Council support, the City Council desires to adopt this ordinance requiring a supermajority vote of the City Council for any new or increased taxes or fees.

C. The provisions of this ordinance are designed to provide safeguards to taxpayers and businesses in addition to those provided for by State law.

(Ord. 263 § 1, 2014)

For purposes of this chapter, the following words and phrases shall have the meanings set forth below, unless the context requires otherwise.

"Assessment"

means any levy or charge by the City upon real property that is based upon the special benefit conferred upon the real property by a public improvement or service, that is imposed to pay the capital cost of the public improvement, the maintenance and operation expenses of the public improvement, or the cost of the service being provided. "Assessment" includes, but is not limited to, "special assessment," "benefit assessment," "maintenance assessment," and "special assessment tax."

"Fee"

means an exaction or other monetary charge imposed by the City: (1) to recover its costs for conferring a benefit or granting a privilege; (2) to recover its costs for providing a service or product other than a property-related service; (3) to recover its costs of regulation associated with issuing a license or permit, and performing investigations, inspections and audits; (4) for entrance to or use of City property, or the purchase, rental, or lease of City property; or (5) as a condition of development.

"Fine" or "penalty"

means any exaction or other monetary charge imposed by the City as a result of a violation the City's Municipal Code, or City ordinance, rule, or regulation.

"General tax"

means any tax imposed by the City for general governmental purposes.

"Property related fee"

means any levy other than an ad valorem tax, a special tax, or an assessment, imposed by the City upon a parcel or upon a person as an incident of property ownership, including user fees or charges for a property-related service.

"Property-related service"

means a public service having a direct relationship to property ownership.

"Special tax"

means any tax imposed by the City for specific purposes, including a tax imposed for specific purposes, which is placed into the City's general fund.

(Ord. 263 § 1, 2014)

Any ordinance, resolution, rule or regulation adopting, establishing or increasing an assessment, fee, property related fee, fine or penalty, general tax, or special tax shall require a four-fifths vote of the total membership of the City Council.

(Ord. 263 § 1, 2014)