Article 6 — Library Special Tax

For purposes of this article the following definitions shall apply:

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

"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.

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

"Director of Finance" means the Director of Finance of the City of Ojai.

"Dwelling unit" means a unit which is used as a principal residence.

"Library" means the Ojai Valley Library System, as the same may exist from time to time, together with any additions or betterments thereto, or improvements, extensions or expansions thereof.

"Maintenance and operating costs" of the library means all reasonable and necessary costs expended or incurred by the County of Ventura and/or the City of Ojai for maintaining and operating the library, calculated in accordance with generally accepted accounting principles, including, but not limited to:

• (1) Those amounts necessary to maintain a "foundation program" which means those elements of library service which are basic to its function as a provider of information, education and cultural enrichment to all segments of the community, including, but not limited to, collection, development and maintenance, lending services, information services, facility maintenance, and administration, and may include, but is not limited to, amounts paid or payable, from time to time, for books, periodicals, reference materials, research materials, subscription services or other information sources; the reasonable expenses of management and repair and other expenses necessary to maintain and preserve the library in good repair and working order; compensation of employees, including, but not limited to, salaries, wages and benefits; fees of auditors, accountants, attorneys or engineers; and insurance premiums; and

• (2) Depreciation, replacement and obsolescence charges or reserve therefor; but shall not be construed to mean costs to provide support services to the library by any other departments of the City or County or for costs of major capital improvements.

"Multiple family residential" means any building which contains more than one dwelling unit.

"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.

"Single-family residential" means the same as dwelling unit. (§ 1, Ord. 713, eff. May 24, 1996)

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.602

§ 8-1.605

• (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.

• (§ 1, Ord. 713, eff. May 24, 1996)

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

• (b) This tax is enacted under the authority of Section 53717 of the California Government Code.

• (§ 1, Ord. 713, eff. May 24, 1996)

• (a) This special tax revenue shall be used by the City only to pay for:

  • (1) Maintenance and operating costs of the library;

  • (2) Administrative expenses incurred in implementing this article, 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.

• (§ 1, Ord. 713, eff. May 24, 1996)

• (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 categories of property in the jurisdiction of the City:

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City of Ojai, CA

OJAI CODE

§ 8-1.605

§ 8-1.607

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----- Start of picture text -----
Property Categories Tax Rate
Single-family residential or condominium (per unit) $35.00
Apartment (per unit) $25.00
Nonresidential property (per parcel) $35.00
----- End of picture text -----

• (b) The annual special tax provided for herein shall equal approximately $100,000 each fiscal year, which shall restore funding available to the library to approximately the 1992-93 level in conjunction with the County of Ventura baseline budget for limited services.

• (c) 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 voting upon such change at a municipal election called for such purpose in accordance with applicable law.

• (§ 1, Ord. 713, eff. May 24, 1996)

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 article, unless the City Council determines not to impose the special tax for a particular year pursuant to Section 8-1.605. 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 voting upon such change at a municipal election called for such purpose in accordance with applicable law. (§ 1, Ord. 713, eff. May 24, 1996)

• (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 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 or she shall notify the claimant pursuant to California Government Code Section913.

• (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.

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.607

§ 8-1.608

• (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 Ojai 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, in each fiscal year. The owner of land, at the time set forth in California Revenue and Taxation Code Sections 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 article. The failure by an owner to provide the information requested within 30 days of receipt of the request, or the act of an owner in knowingly providing false information, shall be a misdemeanor.

• (§ 1, Ord. 713, eff. May 24, 1996)

Procedural provisions of this article may be amended by ordinance duly enacted by the City Council.

(§ 1, Ord. 713, eff. May 24, 1996)

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City of Ojai, CA § 8-1.701

FINANCE, REVENUE, AND TAXATION

§ 8-1.703