Monterey Municipal Code Art. 6 Emergency Medical Services Tax

The purpose of this ordinance is to continue funding emergency medical services.

Except where context otherwise requires the definitions given in this section govern the construction of this ordinance.

a.“Emergency medical services” shall mean and include salaries, equipment and training required to provide “first-in” response by fire personnel to provide emergency medical support to persons suffering medical emergencies.

b.“Benefit unit” shall mean the measure of benefit attributed to a property use, with a single-family residential use being the standard for a single benefit unit.

c.“Occupant” shall mean the person or persons who rent, lease, reside in or otherwise occupy the real property to which emergency medical services are available.

d.“Owner” shall mean the owner of the real property to which emergency medical services are available as shown on the County of Monterey most recent assessment roll.

e.“Year” shall be from the period from July 1 to the following June 30.

A special tax for emergency medical services provided by the City of Monterey shall be levied upon all parcels of real property located within the City of Monterey. This tax shall be known as the Emergency Medical Services Special Tax. Such tax shall be levied commencing with Fiscal year 2000-2001 and thereafter for each succeeding fiscal year. This tax is solely for the purpose of raising revenue for the provision of emergency medical service.

An annual Emergency Medical Services Tax in the amount of up to $5.00 per “benefit unit” is imposed on owners of real property within the City of Monterey. The number of benefit units shall be determined by the use to which the owner has put the property as follows:

All parcels expressly exempt from this tax by State and Federal Law are not included in the above.

The tax for each benefit unit shall appear as a separate item on the tax bill. Any tax levied under this ordinance shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same penalties, fees and accrual of interest and the same procedure and sale in case of delinquency as provided for such taxes. Every penalty imposed and such interest as accrues under provisions of this Ordinance shall be come a part of the tax herein required to be paid.

The tax is imposed on the owner as of July 1 each year. Computation. The tax per benefit unit shall be computed by the Director of Finance.

The records of the County Assessor of the County of Monterey and the records of the City of Monterey may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder.

All proceeds of the tax levied and imposed hereunder shall be paid into a special City fund designated for use for Emergency Medical Services by the City Manager.

The City Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this ordinance. Such guidelines may establish new uses or may modify uses listed in Section 35.60.

The authorization to levy any tax imposed under this Ordinance shall continue from year to year. The City Council may amend or repeal this Ordinance or any provision thereof. Any amendment increasing the tax rates above the limits established by this Ordinance shall first be approved by at least two-thirds of the voters voting on the increase before it shall become effective.

This ordinance shall become effective on the thirty-first day following its adoption, provided that this ordinance is approved by not less than a two-thirds majority of the voters voting on the measure at an election to be held on Tuesday, March 7, 2000, and shall become operative on March 8, 2000.