Sacramento Municipal Code Ch. 3.04 Fiscal Provisions Generally

A. Income or expenditure less than $250,000.

1. Notwithstanding any other provision of this title, the city manager is authorized, without complying with the competitive bidding procedures of this title, to execute any contract, if the amount of the expenditure or income is less than $250,000. If no expenditure or income amount is stated in a contract, the amount is the estimated value of the goods or services to be exchanged over the term of the contract, including any renewal options, as determined in good faith by city staff.

2. For purposes of subsection A.1, for any contract regarding real property —

a. The amount of the expenditure or income:

i. Is the amount prior to any discount or reduction in price given or received, and

ii. includes the actual periodic rental or other payments required over the entire term of the contract, including any renewal option periods set forth in the contract.

b. The amount of the expenditure or income excludes:

i. Periodic expenses that the other party is required to pay, including utilities, taxes, insurance, repairs, and maintenance, and

ii. Usual costs associated with the sale of real property, including real estate commissions, closing costs, escrow costs, and related costs and fees.

3. For purposes of subsection A.1, for the sale of real property owned by the city, the following procedures must be followed:

a. The price must be established based upon a fair market value appraisal conducted by city staff or under an agreement executed by the city manager with a qualified independent real estate appraiser. If the established price is less than $250,000, the real property shall be listed on the open market by the city manager or with a licensed real estate broker under an exclusive or nonexclusive listing agreement executed by the city manager, unless the city manager determines that it is in the best interest of the city to do otherwise.

b. The entire net income from the sale of the property after reduction for city staff labor reimbursement, if applicable, shall be deposited into the specific city fund which, under city accounting procedures, carries or has carried the parcel or parcels of real estate as an asset of the fund.

4. For purposes of subsection A.1, for any contract establishing an externally funded program or any grant, the contract must also satisfy any restrictions otherwise established by resolution of the city council.

5. The city council may, by resolution, increase the city manager's authority under this section to execute any contract or category of contracts under circumstances the city council finds appropriate.

B. Income or expenditure of $250,000 or more. Unless otherwise specified in this title, all contracts involving income or expenditure of $250,000 or more require approval of the city council, for signature of the city manager. The signature of the city manager constitutes certification that there remains unexpended and unapplied balances of the appropriations or applicable funds sufficient to pay for the city's obligations under the contract. (Ord. 2024-0010 § 1; Ord. 2020-0013 § 1; Ord. 2018-0010 § 1; Ord. 2016-0038 § 1; Ord. 2000-017 § 2(k)(i) (Exh. B); Ord. 2000-013 § 1; prior code § 12.08.130)

A. Contract amendments that increase the contract amount.

1. For contracts originally awarded for a price of less than $250,000:

a. The city manager is authorized to execute contract amendments that increase the contract amount, provided that the contract amount remains less than $250,000.

b. City council approval is required for a contract amendment that increases the contract amount to $250,000 or more.

c. After the city council approves a contract amendment that increases the contract amount to $250,000 or more, the city manager is authorized to execute contract amendments that further increase the contract amount, provided that the sum of all contract amendments executed by the city manager does not exceed $25,000.

2. For contracts originally awarded for a price of at least $250,000, but less than $1,000,000, the city manager is authorized to execute contract amendments that increase the contract amount, provided that the sum of all such contract amendments executed by the city manager does not exceed 10% of the original contract price.

3. For contracts originally awarded for a price of at least $1,000,000 but less than $10,000,000, the city manager is authorized to execute contract amendments supplements that increase the contract amount, provided that the sum of all such contract amendments executed by the city manager does not exceed 8% of the original contract price.

4. For contracts originally awarded for a price of $10,000,000 or more, the city manager is authorized to execute contract amendments that increase the contract amount, provided that the sum of all contract amendments executed by the city manager does not exceed 6% of the original contract price.

B. Notwithstanding subsection A., any single contract amendment that increases the contract amount by more than $250,000 requires city council approval.

C. The city manager is authorized to execute contract amendments that increase the contract amount in excess of the limitations set forth in subsection A., to the extent that it becomes reasonably necessary in the judgment of the city manager to take such action to:

1. Prevent an interruption of work or services that would result in a substantial increase in cost to the city; or

2. Protect any person, property, equipment, materials, or the environment from substantial and immediate risk of damage or injury from any cause, or, where damage or injury has occurred, prevent the occurrence of further damage, injury, or deterioration.

For any action taken pursuant to this subsection, the city manager shall present a report to the city council describing the action taken and the reason for such action as soon as reasonably possible, but in any event not later than 30 days after taking such action.

D. If the city manager executes one or more contract amendments to increase the contract amount pursuant to the city manager's authority specified in this section, and the city council subsequently ratifies the contract amendment previously executed by the city manager, the city manager's authority to execute contract amendments is reset to the amounts set forth in subsection A.

E. In executing a contract amendment pursuant to the approval authority specified in this section, the city manager is not required to obtain city council approval for the transfer of funds necessary to pay for the contract amendment from any contingency previously approved for the contract by the city council.

F. For contracts in any amount, the city manager is authorized to execute contract amendments that decrease or do not change the contract amount.

G. The city manager's authority to execute contract amendments as specified in this section is limited to changes that do not exceed the general scope of the original contract unless in the judgment of the city manager a contract amendment exceeding the general scope of the original contract is necessary to protect any person, property, equipment, materials, or the environment from the risk of damage or injury, or, where damage or injury has occurred, to prevent the occurrence of further damage, injury, or deterioration.

H. The city council may, by resolution, increase the city manager's authority under this section to execute any contract amendment or category of contract amendments under circumstances the city council finds appropriate.

I. Notwithstanding anything to the contrary in this section, the city manager's authority to execute amendments for assessment district proceedings is governed by the provisions of any applicable statutes, ordinances, or other laws. (Ord. 2024-0010 § 3; Ord. 2020-0013 § 2; Ord. 2000-017 § 2(k)(i) (Exh. B); Ord. 2000-013 § 2; prior code § 12.08.131)

A. The city manager may adopt administrative policies for the delegation of the city manager's contracting authority.

B. All contracts and contract amendments must be approved as to form by the city attorney before execution.

C. For contracts in any amount, the city manager is authorized to execute options for renewal that decrease or do not change the contract amount.

D. The following definitions apply in this chapter:

"City attorney" means the city attorney or designee.

"City manager" means the city manager or designee.

"Contract" means any written, legally binding agreement between the city and another person.

"Contract amendment" means any written modification to a contract. (Ord. 2024-0010 § 3)

Each clerk in the office of the assessor-collector shall be and is constituted a deputy assessor-collector for the purpose of levying assessments and collecting taxes. Each clerk who shall perform any duties or exercise any powers as deputy assessor-collector shall first take the oath of office as such deputy assessor-collector, which oath shall be filed in the office of the city clerk. (Prior code § 41.01.001)

The assessor-collector of the city shall administer all oaths or affirmations required to be given by any permittee or licensee applying for a permit or license under this code or the regulations or other ordinances of the city. For the purpose of administering such oaths or affirmations, each clerk in the office of the assessor-collector shall be deemed a deputy assessor-collector. (Prior code § 41.01.002)

A. This section is enacted pursuant to the provisions of Section 87 of the Charter of the city and of Article 2 (commencing with Section 51540), Chapter 2, Part 2, Division 1, Title 5, of the Government Code of the state.

B. Commencing with the preparation of current tax bills for the 1966-67 fiscal year, there is transferred to the county and the appropriate officers thereof, and the county and its appropriate officers shall assume, all duties and functions for the assessment and collection of secured and unsecured real and personal property taxes levied by the city, exclusive of assessments for 1911 and 1915 Act, Public Improvement Assessment Bonds. Such duties and functions assumed by the county shall include:

1. The assessment of city secured and unsecured real and personal property for purposes of city taxes;

• 2. The equalization and correction of all assessments;
• 3. The collection, payment and enforcement of all taxes, including delinquent taxes;
• 4. The redemption of property from sale or other penalty for nonpayment of city taxes.

The city and its officers shall continue to perform all duties relative to the collection of city taxes, including delinquent taxes, levied for any fiscal year prior to the 1966-67 fiscal year.

C. An agreement shall be entered into between the city and the county to implement this section. The agreement may provide for such further obligations and duties between the parties as they may deem necessary or convenient to carry out the purposes of this section.

D. For so long as this section shall remain in force and effect all other provisions of this code in conflict or inconsistent with this section shall be inoperative or modified but only to the extent necessary to give this section full force and effect. Nothing contained in this section shall in any way affect the assessment of property or the levy, collection and enforcement of taxes levied by the city for any fiscal year prior to the 1966-67 fiscal year. (Prior code § 41.01.002-1)

The fiscal year shall commence on the first day of July. (Prior code § 64.03.300)

A. Claims Generally.

1. No claim for money or damages shall be made against the city unless a written claim is presented in accordance with this section, including claims that are required to be presented or that are exempt from presentation under the Government Claims Act (Government Code Section 900 et seq.).

2. Every claim shall be signed by the claimant under penalty of perjury and shall state the dollar amount claimed and the specific grounds upon which the claim is founded.

3. Except as provided otherwise in subsection C of this section, all claims shall be presented to the city clerk and shall be submitted in accordance with this section and the Government Claims Act. Claims shall be presented to the city clerk within the time limits prescribed by Government Code Section 911.2. For purposes of determining whether a claim is timely presented, a claim is presented to the city clerk when it is received in the office of the city clerk.

4. A claim shall be submitted on the claim form furnished by the city. A claim may be returned if it was not presented using the proper form.

5. Where there is a conflict between the provisions of the Government Claims Act and this section, the provisions of this section shall apply.

B. Tax Refund Claims. In addition to the presentation requirements set forth in subsection A of this section, tax refund claims shall be subject to the presentation requirements set forth in this subsection and to any other legal requirements or conditions stated in applicable tax refund provisions in this title. Every tax refund claim shall be signed under penalty of perjury, stating: (1) the specific amount claimed to have been overpaid or paid more than once, or erroneously or illegally collected or received by the city; (2) the tax period at issue; and (3) the grounds upon which the claim is founded, with specificity sufficient to enable city officials to understand and evaluate the claim. A tax refund claim shall be signed by the taxpayer or, if applicable, the person obligated to remit the tax, or such person's guardian or conservator. No agent, including the taxpayer's attorney, may sign a tax refund claim. Class claims for tax refunds shall not be permitted. A tax refund claim shall be filed on the tax refund claim form furnished by the city. A claim may be returned if it was not presented using the proper form.

C. Retirement System Claims. Applications or claims for money or benefits under the Sacramento city employees' retirement system shall be filed with the retirement system manager in accordance with Chapter 2.124 of this code.

D. Claims Exempt from Presentation. No claim need be presented for the following types of claims:

1. Claims described in Government Code Section 905(b) (claims in connection with which the filing of a notice of lien, statement of claim, or stop notice is required under any law relating to liens of mechanics, laborers, or materialmen).

2. Claims described in Government Code Section 905(c) (claims by public employees for fees, salaries, wages, mileage, or other expenses and allowances).

3. Claims described in Government Code Section 905(d) (claims for which the workers' compensation authorized by Division 4 (commencing with Section 3200) of the Labor Code is the exclusive remedy).

4. Claims described in Government Code Section 905(e) (applications or claims for any form of public assistance under the Welfare and Institutions Code or other provisions of law relating to public assistance programs, and claims for goods services, provisions, or other assistance rendered for or on behalf of any recipient of any form of public assistance).

5. Claims described in Government Code Section 905(j) (claims arising under any provision of the Unemployment Insurance Code, including, but not limited to, claims for money or benefits, or for refunds or credits of employer or worker contributions, penalties, or interest, or for refunds to workers of deductions from wages in excess of the amount prescribed).

6. Claims described in Government Code Section 905(k) (claims for the recovery of penalties or forfeitures made pursuant to Article 1 (commencing with Section 1720) of Chapter 1 of Part 7 of Division 2 of the Labor Code).

7. Requests for the return of unused money deposited with the city as a security for a particular purpose.

8. Requests for the return of unused development impact fees and other similar fees paid to the city which are governed by limitations and procedures under other provisions of this code.

9. Requests for the return of money made in response to a notice initiated by the city; provided, however, if the amount to be paid is in dispute, a claim must be presented in accordance with this section as a prerequisite to filing a lawsuit.

10. Requests for the return of parking citation penalties made pursuant to the procedures under Chapter 10.56 of this code.

E. Exhaustion of Administrative Remedies.

1. Lawsuits Generally. Unless exempt from the claims presentation requirement as provided in subsection D of this section, no suit for money or damages may be brought against the city or any officer, employee, board, commission or authority of the city until:

a. A written claim therefor has been presented in accordance with this section and has been rejected by the city or deemed to have been rejected; and

b. The claimant has exhausted all administrative remedies applicable to the claim.

2. Lawsuits for Tax Relief. No suit for a tax refund or for injunctive relief to prevent or enjoin the collection of taxes may be brought against the city or any officer, employee, board, commission or authority of the city until:

a. The disputed tax, interest and penalties owing have been first paid to the city;

b. A claim for refund has been presented by the claimant in accordance with this section and the city has rejected the claim or the claim is deemed to have been rejected; and

c. The claimant has exhausted all administrative remedies applicable to the claim.

F. Lawsuits for Retirement System Claims. No suit for money or damages may be brought against the Sacramento city employees' retirement system or the retirement hearing commission of the city for benefits claimed payable pursuant to Article XVII of the Sacramento City Charter until: (1) a written claim therefor has been presented to the retirement system manager in accordance with Chapter 2.124 of this code and has been acted upon by the retirement system manager; and (2) the claimant has exhausted all administrative remedies available under Chapter 2.124. The limitation periods provided in Section 2.124.2330 shall apply for lawsuits filed pursuant to Chapter 2.124.

G. Limitation Period. Except as provided otherwise in subsection F of this section, the limitation periods set forth in the Government Claims Act shall govern all claims presented and lawsuits filed under this section unless a longer limitation period is provided for such claim under this code, in which case the longer limitation period shall apply. Under no circumstances shall any longer limitation periods apply, whether based in law or equity. (Ord. 2010-036 § 2; prior code § 64.04.400)

The director of the department of finance is authorized to impose a service charge pursuant to Government Code Section 6157 in an amount established by resolution of the city council upon persons whose checks are dishonored by the payee bank for any of the following reasons:

A. Insufficient funds;

B. Account closed;

C. Referred to maker;

D. Customer stop payment. (Prior code § 64.05.500)

When the budget of the city is amended during the fiscal year, it shall be amended by resolution adopted by the council. (Prior code § 64.06.600)

A. Liability for Costs of Emergency Response. Pursuant to the authority vested in the city by state statute, each person who is under the influence of an alcoholic beverage or any drug, or the combined influence of an alcoholic beverage and any drug, whose negligent operation of a motor vehicle, boat, vessel, or aircraft caused by that influence proximately causes any incident resulting in an appropriate emergency response, or whose intentionally wrongful conduct proximately causes any incident resulting in an appropriate emergency response, shall pay to said city the expense of such an emergency response. In no event shall a person's liability under this section exceed the maximum allowable under state statute.

B. Collection of Costs. The expense of an emergency response shall be charged against the person liable for the expenses under this section. The charge constitutes a debt of that person to the city, and is collectible by said city in the same manner as in the case of an obligation under a contract, expressed or implied.

Any person acquitted of, or receiving a dismissal of, all criminal charges arising out of the incident which resulted in the emergency response shall not be charged for the costs of said emergency response. Any such costs paid shall be refunded, with interest at the rate of eight percent per annum. (Prior code § 64.07.700)