Rio Vista Municipal Code Ch. 3.16 General Municipal Services Tax

This chapter shall be known as the general municipal services tax, and shall be referred to in this chapter as "this chapter."

(Prior code § 10-27)

As used in this chapter:

"Commercial unit"

means a commercial business in the city, using city services such as water or sewer, or protected by city police and/or fire services, or using city structures, streets, or other city services inside the jurisdictional boundaries of the city, and situated on real property within the jurisdictional boundaries of the city.

"Industrial unit"

means an individual enterprise of whatever type whatsoever, situated on real property within the jurisdictional boundaries of the city, using city services such as water or sewer, or protected by city police, and/or fire services, or using city structures, streets, or other city services inside the jurisdictional boundaries of the city.

"Residential unit"

means a dwelling unit, including, but not limited to, an apartment, condominium, each dwelling unit of a duplex, and/or a single-family residence located within the jurisdictional boundaries of the city.

(Prior code § 10-28; Ord. 598 § 1, 2003)

A. Beginning in March, 1989, there is imposed a tax for municipal services on users of commercial units, industrial units and/or residential units, within the city. The tax will be in the amount of one dollar and twenty cents ($1.20) per month per unit, to be collected in advance the first of each and every month by the city manager. The city council may by resolution change the amount of tax imposed monthly but under no circumstances shall the amount of the tax exceed one dollar and fifty cents ($1.50) per unit per month.

B. Subject to establishment of an alternative method by resolution of the city council, the tax shall be collected along with the city water and sewer service bills.

C. The tax funds collected shall be placed in the city general fund and shall be used to maintain city municipal services which may include ambulance, police, fire and other services provided through general fund spending.

(Prior code § 10-29)

Failure to pay the tax due by the 15th of the month following presentation of the bill therefor may lead to city assessment of similar penalties to those prescribed for water and sewer service charges. Collection may be through billings directed to the owners of the real properties upon which the respective units are located. All collections and lien remedies expressly or impliedly authorized by law may be used to collect the tax, all at the discretion of the city manager of the city.

(Prior code § 10-30)

This chapter shall not be levied upon the federal government, the state government, any state agency or any local government agency, or 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.

(Prior code § 10-31)

The city council may by resolution establish such other procedures or take such further action as may be necessary to administer or implement this chapter.

(Prior code § 10-32)