Piedmont Municipal Code Ch. 20B Municipal Services Special

§20B.1 Authority to Adopt Measure §20B.2 Authorization to Levy Special Municipal Tax §20B.3 Determination of Amount to be Raised §20B.4 Maximum Tax Rate/Method of Assessment §20B.5 Hearing, Tax Lien and Inclusion in City Taxes §20B.6 Collection §20B.7 Increase Appropriations Limit §20B.8 Funding and Expending Proceeds §20B.9 Unexpended Residue §20B.10 Severability §20B.11 Duration, Amendment, Repeal §20B.12 Exemptions

SECTION 20B.1 AUTHORITY TO ADOPT MEASURE

This Ordinance and the tax authorized herein is adopted pursuant to the provisions of Article 3.7 of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code (Sections 53720-53730) and the California Constitution Articles XI, Section 5, XIII A, Section 4 and XIII D, Section 3(a)(2). The tax authorized herein is based on use and occupancy of improved real property.

SECTION 20B.2 AUTHORIZATION TO LEVY SPECIAL MUNICIPAL TAX

If in any fiscal year commencing on or after July 1, 2021, the City Council shall determine that municipal services, including, but not limited to, police and fire protection, street maintenance, building regulations, library services, recreation, parks maintenance, planning and public works and similar services, are necessary for the public good, welfare and safety, and that the cost of making available such services will exceed the amount of funds generated through other revenue and income of the City for such services, then it may levy a special tax for such fiscal year on each parcel of real property within the City in a manner provided herein. This is a non-ad valorem parcel tax which, pursuant to California Constitution Article XIII D, Section 3, shall be deemed a special tax as defined pursuant to Section 53721 of the California Government Code.

SECTION 20B.3 DETERMINATION OF AMOUNT TO BE RAISED

Each year concurrent with the adoption of the annual budget, the City Council will determine the total amount of expenditures necessary to provide adequate levels of municipal services as defined in Section 20B.2 and deduct therefrom the projected revenue to be collected from sources other than this special tax. The difference, if any, shall be the maximum amount of funds to be derived from the tax authorized by this Ordinance for such year.