Chapter 3.32 — SPECIAL LIBRARY SERVICES PARCEL TAX

This Chapter shall be known as the City of Orinda Special Library Services Parcel Tax. This Chapter shall be applicable to the incorporated territory of the City of Orinda. All references to "tax" in this Chapter are to the Special Library Services Parcel Tax established herein. (Ord. No. 18-04, § 1, 6-5-18)

A. This Chapter was enacted by the voters pursuant to Government Code section 53717 et seq. for the specific purposes of providing revenue for operation, maintenance, and repair of the Orinda Library. B. The costs properly funded, in whole or in part, by this tax include the following library related items: additional library service hours to supplement those provided by Contra Costa County; utilities,

maintenance, insurance and other operating costs; repair of the library building and its systems and equipment; replacement of worn and outdated books and materials; the direct cost of administering and collecting the tax; and library programs for children, families and seniors. The costs funded by the special library parcel tax will not be used to fund major capital improvements (as defined by Government Code section 53717). (Ord. No. 18-04, § 1, 6-5-18)

A. All revenue generated by this tax will be used for the specific library purposes identified above and will be deposited in a special fund to be known as the Orinda Library Parcel Tax Fund. B. To the extent the City incurs facility costs for portions of the Orinda Library used for non-library purposes, a reasonable cost allocation plan will be established as part of the budget and approved by the City Council. The allocation will ensure that the allocated cost share for portions of the Orinda Library used for non- library purposes is paid from other City revenue sources. C. On or before January 1 of each fiscal year, the City's chief fiscal officer will file an annual report with the City Council that explains at a minimum: (1) the amount of funds collected and expended under this special library parcel tax; and (2) the status of any project authorized to be funded by this revenue. D. The funds collected from this tax will be subject to an annual audit by independent auditors. (Ord. No. 18-04, § 1, 6-5-18)

A. The annual amount of the tax shall be sixty-nine dollars ($69.00) per developed single-family residential parcel, or equivalent unit. B. Each year, the amount of the tax applicable to a parcel will be calculated by multiplying sixty-nine dollars ($69.00) by the applicable equivalency factor/multiplier described in subsection C. Vacant parcels and other parcels not subject to the tax are assigned a factor of 0. Single-family residential parcels are assigned a factor of 1, so will pay sixty-nine dollars ($69.00) per year. Multifamily residential parcels are assigned a factor greater than 1 based on the number of units present. Other parcel types are assigned factors greater than 1 based on expected library benefit to the particular land use, accounting for employees and patrons. The tax is uniform for each single-family residential parcel and for each other parcel type.

C. The following table describes the equivalency factor/multiplier applicable to each parcel type using the same parcel codes employed by the Contra Costa County Assessor. Use Code# Contra Costa County Assessor Parcel Use Code Description Factor/Multiplier 10 Vacant Residential, unbuildable 0 11 Single-family, 1 residential on 1 Site and Duets w/o minor common areas 1 12 Single-family, 1 residential on 2 or more sites 1 13 Single-family, 2 or more residential on 1 or more sites 1 14 Single-family residential on other than single-family land 1 15 Residential Miscellaneous improvements, 1 or more site incl. trees and vines 1 16 Single-family attached residence, townhouses, duets 1 17 Vacant Residential, 1 site (includes PUD sites) 0 18 Vacant Residential, 2 or more sites 0 19 Single-family detached res. with major common area (pool, tennis, clubhouse, or other amenities), Cluster Homes 1 20 Vacant Residential Multiple 0 21 Residential Duplex 2 22 Residential Triplex 3 23 Residential Fourplex 4 24 Residential Combinations; e.g., single and a double 2 25 Apartments, 5—12 units, inclusive 5 26 Apartments, 13—24 units, inclusive 5 27 Apartments, 25—59 units, inclusive 10 28 Apartments, 60 units or more 10 29 Condos, cooperatives (-1 Single-family) 1 30 Commercial Vacant 0 31 Commercial stores (not supermarkets) 1 32 Small grocery stores (7-11, mom and pop, quick stop) 1 33 Office buildings 15 34 Medical; dental 15 35 Service stations; car washes; bulk plants; mini lube 1 36 Auto repair 1 37 Community facilities; recreational; swim pool association 1 38 Golf courses 1 39 Bowling alleys 1 40 Boat Harbors 0 41 Supermarkets (not in shopping centers) 15 42 Shopping centers (all parcels include vacant for future shopping Center 15

43 Financial buildings (insurance and title companies banks savings and loans) 15 44 Motels, hotels, and mobile home parks 15 45 Theaters 1 46 Drive-in restaurants 1 47 Restaurants (not drive-in; inside service only) 1 48 Multiple and commercial; miscellaneously improved 15 49 New car auto agencies 15 50 Vacant Industrial Land 0 51 Industrial Park (with structures) 15 52 Industrial Research and Development, with or without structures 15 53 Light industrial 15 54 Heavy industrial 15 55 Mini-warehouse (public storage) 1 56 Industrial Miscellaneous improvements, including trees & vines on light or heavy industrial 15 57 Industrial Unassigned 0 58 Industrial Unassigned 0 59 Pipeline rights-of-way 0 60 Land Unassigned 0 61 Rural, residential improved; 1 to 10 acres 1 62 Rural, with or without miscellaneous structures, 1 to 10 acres 1 63 Urban acreage, 10 to 40 acres 1 64 Urban acreage, more than 40 acres 1 65 Orchards, vineyards, row crops, irrigated pastures, 10 to 40 acres 1 66 Orchards, vineyards, row crops, irrigated pastures, over 40 acres 1 67 Dry farming, grazing and pasturing, 10 to 40 acres 1 68 Dry farming, grazing and pasturing, over 40 acres 1 69 Agricultural preserves 1 70 Convalescent hospitals and rest homes 15 71 Churches 0 72 Schools & colleges, public or private, with or without improvements 0 73 Hospitals, with or without improvements 15 74 Cemeteries, mortuaries 0 75 Fraternal and service organizations, group homes shelters 1 76 Retirement housing complex 15 77 Cultural uses (libraries, museums) 1 78 Parks and playgrounds 0 79 Government-owned, with or without buildings (federal state city, BART) 0

80 Mineral rights (productive/nonproductive) 0 81 Private roads 0 82 Pipelines and canals 1 83 State board assessed parcels 1 84 Utilities, with or without buildings (not assessed by SBE) 1 85 Public and private parking 0 86 Taxable municipally-owned property 0 87 Common area parcels in PUD's (open spaces, recreational facilities) 0 88 Mobile home 1 89 Other; split parcels in different Tax Code Areas 0

(Ord. No. 18-04, § 1, 6-5-18)

Although it is not an ad valorem tax, this tax will be billed by Contra Costa County on the secured roll tax bills for ad valorem property taxes and will be due to the City of Orinda. The tax will be collected in the same manner in which the County collects secured roll ad valorem property taxes. (Ord. No. 18-04, § 1, 6-5-18)

A. Within ninrty (90) days after the effective date of this Chapter, the City Council will establish an independent review Committee. B. The Committee will review the collection and expenditure of tax revenues collected under the authority of this Chapter. The Committee will consist of at least five members, who will be residents of the City. C. The terms of the Committee members and their specific duties will be established by resolution of the City Council. (Ord. No. 18-04, § 1, 6-5-18)