Chapter 4.79

SAN JOSÉ LIBRARY AND READING PROTECTION ORDINANCE (LIBRARY PARCEL TAX)

Parts:

• 1 Title and Purpose

  • C. The intent in adopting this chapter is to continue funding for neighborhood library services provided by the existing tax which expires on June 30, 2015.

  • D. This chapter shall be subject to Title 1, "General Provisions," of the San José Municipal Code, as amended, except to the extent that a provision of this chapter conflicts with a provision set forth in Title 1, in which case the provision of this chapter shall control.

  • (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

• 2 Definitions

• 3 Imposition and Collection of Tax

• 4 Refunds and Appeals

• 5 Oversight and Reporting

• 6 Exemptions

• 7 Miscellaneous

Part 1

TITLE AND PURPOSE

Sections:

• 4.79.010 Title and purpose.

• 4.79.020 Deposit and use of proceeds.

• 4.79.030 Library parcel tax capital fund established; source and use of moneys.

• A. This chapter shall be known as the San José Library and Reading Protection Ordinance.

• B. The library parcel tax imposed under this chapter in 1994 is a special tax pursuant to Section 4 of Article XIII A of the California Constitution and is solely for the purpose of raising revenue necessary to maintain and enhance neighborhood library services in the City of San José. The library parcel tax is not an ad valorem tax on real property nor a transaction tax nor a sales tax on the sale of real property.

• A. The proceeds of the Library Parcel Tax imposed under this Chapter shall be deposited in a special fund to be known as the San José Library Parcel Tax Fund.

• B. The proceeds of the Library Parcel Tax imposed under this Chapter shall be expended only for Library purposes, including the following:

  1. the acquisition of library books and materials and related costs to maintain Library collections at all Libraries;

  2. the development and delivery of homework and educational programs for all age groups to support literacy and lifelong learning;

  3. the repair, equipping and staffing of Libraries; and

  4. the cost of collection and administration of the Library Parcel Tax.

• C. Interest which accrues from moneys in the Library Parcel Tax Fund shall be credited to this fund.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Ord. 30069.)

• A. There is hereby created and established the "Library Parcel Tax Capital Fund."

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§ 4.79.206

• B. There shall be deposited into this fund moneys transferred from the Library Parcel Tax Fund or from any other funds which may be expended on the capital purposes set forth in Section 4.79.020. Moneys deposited into this fund from the Library Parcel Tax Fund may be transferred back into the Library Parcel Tax Fund.

• C. Interest which accrues from moneys in the Library Parcel Tax Capital Fund shall be credited to this fund.

• (Ord. 30069.)

Part 2

DEFINITIONS

The definitions set forth in this part shall govern the application and interpretation of this chapter.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Acre" means the land area of an assessor parcel as shown on an assessor parcel map, or if the land area is not shown on an assessor parcel map, the land area shown on the applicable final map or other parcel map recorded with the County of Santa Clara.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Sections:

• 4.79.200 Definitions.

• 4.79.202 Acre.

• 4.79.204 Assessor parcel; parcel. 4.79.206 Commercial parcel. 4.79.208 Condominium/townhouse parcel. 4.79.210 CPI index. 4.79.212 Fiscal year. 4.79.214 Governmental entity. 4.79.216 Industrial parcel.

• 4.79.218 Land use classification. 4.79.220 Multi-family residential parcel. 4.79.222 Neighborhood library; library. 4.79.224 Other residential parcel.

• 4.79.226 Person. 4.79.228 Professional parcel. 4.79.230 Research and development facility. 4.79.232 Single-family parcel. 4.79.234 Unit. 4.79.236 Vacant parcel.

"Assessor parcel" or "parcel" means a unit of real estate with an assigned County of Santa Clara Assessor's Parcel number as shown on the most current official assessment roll of the County of Santa Clara Assessor.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Commercial parcel" means an assessor parcel on which is located a facility engaged in a commercial use. Examples of such facilities include: shopping malls, shopping centers, strip malls, commercial business districts, retail stores, department stores, discount stores, supermarkets, restaurants, fast food eateries, theaters, hotels, motels, service stations, car washes, recreational facilities (athletic clubs, country clubs, card rooms, golf courses, fitness centers, etc), social clubs, fraternal order clubs, private community centers, parking facilities associated with commercial uses, stand alone parking facilities, or other establishment engaged in commercial activities.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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§ 4.79.208

"Condominium/townhouse parcel" means an assessor parcel on which a condominium or townhouse unit has been constructed for residential use. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"CPI Index" means the Consumer Price Index, All Urban Consumers, published by the U.S. Department of Labor, Bureau of Labor Statistics for the San Francisco-Oakland-San José area, with all items included.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Fiscal year" means the period starting July 1 and ending on the following June 30. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Governmental entity" means an agency or department of the federal government, the State of California, a county, city, district, public authority, public agency, and any other political subdivision or public corporation in the State of California. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Land use classification" means each of the land use classifications defined in this chapter and referred to in Exhibit A of this chapter for purposes of setting the library parcel tax rates.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Multi-family residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, have been constructed or on which is located one or more mobile homes. This land use classification excludes "other residential parcels."

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Neighborhood library" or "library" means any of the City of San José libraries including the Dr. Martin Luther King Jr. Library. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Other residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, are located for purposes of any of the following: farm labor camp dwellings in an urban location, fraternity, sorority, boarding, or rooming houses, summer cabins, or camps and campgrounds.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Industrial parcel" means an assessor parcel on which is located a facility engaged in industrial or manufacturing uses. Examples of such facilities include: manufacturing plants, food and beverage processing plants, warehouses, storage facilities, wholesale facilities and parking facilities associated with facilities engaged in industrial or manufacturing uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Person," unless it otherwise appears from the context as used, means and includes any natural person, firm, association, organization, partnership, business trust, company, or corporation. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Professional parcel" means an assessor parcel on which is located a facility engaged in profes-

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§ 4.79.320

sional uses. Examples of such facilities include: banks, office buildings, medical offices and clinics, hospitals, including skilled nursing facilities and convalescent hospital facilities, research and development facilities or any parking facilities associated with these uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Research and development facility" means an establishment or facility engaged in industrial or scientific research, product design, development and testing, and limited manufacturing necessary for the production of prototypes.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Single-family parcel" means an assessor parcel on which only one (1) single-family unit has been constructed.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 3

IMPOSITION AND COLLECTION OF TAX

Sections:

• 4.79.300 Imposition of library parcel tax.

• 4.79.310 Library parcel tax rates.

• 4.79.320 Term of library parcel tax.

• 4.79.330 Annual adjustment of library parcel tax rates.

• 4.79.340 Collection of library parcel tax.

• 4.79.350 Tax deemed debt to city.

• 4.79.360 Regulations.

Subject to the exemptions specified in Part 6 of this chapter, there is hereby imposed an annual special tax on parcels in the City of San José at the rates specified in Section 4.79.310. The special tax imposed by this section shall be referred to as the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Unit" means a structure constructed primarily for human habitation, which may be an individual detached residential unit, an individual attached residential unit within a duplex, triplex, fourplex, townhome, or condominium structure, an individual apartment unit, or a mobile home or other dwelling unit.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Vacant parcel" means an assessor parcel which is unimproved.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

The library parcel tax shall be imposed in accordance with the rates set forth in Exhibit A to this chapter, subject to annual adjustment pursuant to Section 4.79.330. The rates specified in Exhibit A are the rates in effect for fiscal year 2013-14. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

The library parcel tax shall take effect on July 1, 2005 for fiscal year 2005-06 and shall continue in effect for each fiscal year thereafter until June 30, 2040.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

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§ 4.79.330

• A. The city council may, by resolution of the city council, annually increase the library parcel tax rates if the city council finds that the cost of living in the City of San José as shown on the CPI Index has increased over the preceding base period, as described in Subsection B.

• B. For purposes of calculating any increase to the library parcel tax rates, the base period for fiscal year 2006-07, shall be the period commencing on July 1, 2005 and ending on March 31, 2006. For each fiscal year following fiscal year 2006-07, the base period shall be the February to February CPI reporting period.

• C. The increase in the library parcel tax rate shall not exceed the increase in the CPI Index for the applicable base period, but in no event shall the increase exceed three percent.

• D. In the event the CPI Index is no longer published, the city council shall use as its reference another index published by either the State of California or a federal department or agency that is charged with the responsibility of measuring the cost of living in the geographical area that includes the City of San José.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

• A. Unless otherwise directed by the city council, the library parcel tax shall be collected by the County of Santa Clara in two (2) approximately equal installments in the same manner and on the same applicable dates as established by applicable law for the collection of ad valorem property taxes by the County of Santa Clara for the City of San José. The collection of the library parcel tax by the County of Santa Clara shall be subject to the regulations and procedures governing the collection of ad valorem property taxes by the County of Santa Clara, including without limitation, the imposition of penalties, additional

fees, interest on the failure to remit or the delinquent remittance of the library parcel tax.

• B. The director of finance is charged with the responsibility of overseeing the collection and receipt of the proceeds of the library parcel tax.

• C. In the event that the director of finance erroneously fails to have placed on the Santa Clara County tax roll, in whole or part, the payment of the library parcel tax, the director of finance shall invoice the owner of the parcel for the amount of the erroneously omitted library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

• A. The amount of any library parcel tax, interest, or penalties imposed under this chapter shall be deemed a debt to the city. Any person who fails to timely pay the library parcel tax shall be liable to an action brought in the name of the city in any court of competent jurisdiction for the amount of the library parcel tax or interest or penalties owed.

• B. In any such action to recover the delinquent payment of the library parcel tax, interest or penalties, the city shall also be entitled to recover its administrative costs and attorneys' fees.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

The city council is authorized to promulgate such regulations as it deems necessary in order to implement the provisions of this chapter. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 4

REFUNDS AND APPEALS

Sections:

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§ 4.79.500

• A. The director of finance may refund, without interest, any library parcel tax, penalty or interest which has been overpaid or erroneously collected, provided that all of the following conditions are met:

  1. A written claim for the refund, made upon a form provided by the director of finance, stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the director of finance within three (3) years of the date of payment; and

  2. The director of finance is satisfied on the basis of written records submitted by the claimant that the claimant is entitled to the refund under the provisions of this section. The director of finance, the city auditor or the city attorney, or the authorized representative of any of them, shall have the right to examine and audit the records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's records after request by the city to do so.

• B. Any decision of the director of finance made under this section shall be subject to appeal to the appeals hearing board or to such other body as designated by the city council for hearing such appeals.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

the appeals hearing board maintained by the city clerk. Reference to the appeals hearing board in this section shall also include any successor body appointed by the city council pursuant to Section 4.79.400.

• B. The appeals hearing board shall have the authority to promulgate rules and to prescribe forms for the conduct of appeals made under this chapter.

• C. The appeals hearing board may affirm, modify or reverse the decision of the director of finance based on the preponderance of evidence presented at the hearing on the appeal.

• D. The appeals hearing board shall issue its decision in writing, addressed to both the director of finance and, to the appellant, at the appellant's address as stated in the appeal, or in cases where no address is listed in the appellant's appeal, to the address listed on the most current official County of Santa Clara assessment roll. The appeals hearing board's decisions and hearing procedures in matters relating to this chapter shall be in accordance with the requirements set forth in Title 1 of this Code, and any amendments to such title. The decision of the appeals hearing board shall be final.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 5

OVERSIGHT AND REPORTING

Sections:

• 4.79.500 Oversight committee.

• 4.79.510 Annual audit.

• A. Any person dissatisfied with any decision of the director of finance under the authority of this chapter may appeal in writing to the Appeals Hearing Board of the City of San José within sixty (60) days of the date of mailing of the director of finance's decision. The appeal shall be addressed to the current address for

• 4.79.520 Annual report.

The city council shall designate or appoint a body to review the expenditure of the proceeds of the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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§ 4.79.510

The director of finance shall cause the city's independent auditor to perform an annual audit of the expenditure of the proceeds of the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

No later than January 1 of each year, the director of finance shall provide to the city council a written report which sets forth for the preceding fiscal year, the total amount of library parcel tax proceeds collected and expended and a description of the expenditures.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 6

EXEMPTIONS

Section:

• A. Any parcel owned by a church or religious organization and used for religious worship shall be exempt from the library parcel tax.

• B. Any parcel owned by a governmental entity shall be exempt from the library parcel tax.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 7

MISCELLANEOUS

Sections:

• A. This chapter may not be amended by the city council to increase the library parcel tax, or to extend the duration of the library parcel tax without the applicable voter approval.

• B. Subject to the provisions of Subsection A, the city council may amend this chapter without voter approval to clarify its provisions or to make technical corrections, including conforming the collection provisions of this chapter with applicable state law.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

• A. The provisions of this chapter shall not apply to any person, or to any property as to whom or which it is beyond the power of the City of San José to impose the library parcel tax.

• B. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of the people of the City of San José, that this chapter would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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Exh. A

REVENUE, FINANCE AND BUSINESS TAXES

***** Subject to annual CPI adjustment of up to 3% per Section 4.79.330.

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Exh. A

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

Chapter 4.80 FUNDS*

• Parts: 1 Airport Funds 4 Reserved 5 Community Development Block Grant Fund

• 6 Reserved 7 Construction Tax and Property Conveyance Tax Fund

• 8 Convention and Cultural Affairs Fund and Convention and Cultural Affairs Capital Fund

• 9 Reserved 10 Reserved 11 Emma Prusch Memorial Park Improvement Fund

• 12 Municipal Water System Operating Fund

• 13 General Purpose Parking Fund and General Purpose Parking Capital Fund

• 14 Gift Trust Fund 15 Reserved 16 Reserved 17 Municipal Golf Course Fund 18 Reserved

*Charter references— For Charter provisions pertaining to funds, see Charter §§ 806(b), 1211 - 1214; for statutory provisions pertaining to gas tax street improvement funds, see Str. And Hys. Code §§ 186.3, 2106, 2107 and 2113.

• 21 Reserved 22 Reserved 23 Reserved 24 Reserved

• 25 Sanitary Sewer Fund

• 26 Reserved

• 27 Reserved

• 28 Special Gas Tax Street Improvement Fund

• 29 Vehicle Maintenance and Operating Fund

• 30 Reserved

• 31 Reserved

• 32 Reserved

• 33 Reserved

• 34 Transient Occupancy Tax Special Fund 35 Underground Utility Fund 36 Benefit Fund

• 37 Business Improvement District Fund

• 38 Low and Moderate Income Housing Fund

• 39 Lake Cunningham Park Fund

• 40 Economic Development Administration Loan Fund

• 43 State Drug Forfeiture Fund 44 Federal Drug Forfeiture Fund 45 Home Investment Partnerships Program 46 City of San José Housing Trust Fund 47 Integrated Waste Management Fund 48 Reserved 49 Storm Sewer Service Charge Fund 50 Reserved 51 Reserved

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• 52 Edward Byrne Memorial Justice 85 Evergreen Benefit Assessment District Assistance Grant Trust Fund Fund

• 53 San José Arena Capital Reserve Fund 86 Evergreen Creek Assessment District 54 Contingent Lien District Fund Fund 55 Federal Grant Fund 87 Shea Homes Advance Assessment 56 Improvement District Fund District Fund 57 Multi-Source Housing Fund 88 Silicon Valley Bridge Assessment 58 Public Works Program Support Fund District Fund 59 San José Arena Enhancement Fund 89 Silver Creek Assessment District Fund 60 San José/Santa Clara Treatment Plant 90 Willow Glen Community Benefit

• Fund Improvement District Fund

• 61 Supplemental Law Enforcement Services 91 Alameda Community Benefit Fund Improvement District Fund

• 62 Saint James Park Management District 92 VRF Measure B Pavement Maintenance

• Fund Fund

• 63 San José Clean Energy Operating Fund 93 Interstate 280/Winchester Traffic

• 64 Inclusionary Fee Fund Impact Fee Fund

• 65 Rental Stabilization Program Fee Fund 94 US-101/Oakland/Mabury Traffic

• 66 Public Safety And Infrastructure Bond Impact Fee Fund

• Fund 95 North San José Traffic Impact Fee Fund

• 67 Neighborhood Security Act Bond Fund

  • 96 Evergreen-East Hills Traffic Impact Fee Fund

• 68 Parks And Recreation Bond Projects Fund

  • 97 State Gas Tax Pavement Maintenance Fund

• 69 Branch Libraries Bond Projects Fund

• 70 Diridon Station Area Impact Fee Fund Established

  • 98 VTA Measure B Pavement Maintenance Fund

• 71 Coronavirus Relief Fund

• 72 Building Development Fee Program Fund

Part 1

• 73 Planning Development Fee Program Fund

AIRPORT FUNDS

• 74 Citywide Planning Fee Program Fund

Sections:

• 75 Fire Development Fee Program Fund

• 76 Public Works Development Fee Program Fund

  • 4.80.010 Definitions; purpose.

  • 4.80.020 Airport revenue bond improvement fund.

• 77 Public Works Small Cell Permitting Fee Program Fund

  • 4.80.030 City of San José airport revenue fund.

• 78 American Rescue Plan Fund

• 79 Affordable Housing Impact Fee Fund

  • 4.80.040 Airport capital improvement fund.

• 80 Homeless Housing, Assistance, And Prevention Fund

  • 4.80.050 Airport renewal and replacement fund.

• 81 Ice Centre Expansion Bond Fund

  • 4.80.060 Passenger facility charges fund.

• 82 Building Homes and Jobs Act Fund 83 San José Power Operating Fund 84 San José Opioid Response Fund

• 4.80.070 Customer facilities and transportation fund.

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SAN JOSÉ CODE

§ 4.80.010

• A. As used in this Part 1 of Chapter 4.80, the following terms are defined as follows:

  1. "1974 Resolution" means Resolution No. 45333, adopted March 12, 1974, as amended by Resolution No. 50497, adopted July 18, 1978, which resolution as amended provided for the issuance of the 1974, 1976, 1978 and 1980 series of airport revenue bonds, all of which were refunded in 1984.

  2. "1984 Resolution" means Resolution No. 57794, adopted on October 2, 1984, as amended by Resolution No. 57838, adopted October 16, 1984, and by Resolution No. 60547, adopted May 24, 1988, and as it has been and may be supplemented, modified and amended from time to time.

• B. The airport funds set forth in Section 4.80.020 and 4.80.030 below, which were established by ordinance pursuant to the 1974 Resolution, are continued in effect as referenced in the 1984 Resolution.

(Prior code § 2700.10; Ord. 24143.)

As provided in Section 3.02 of the 1974 Resolution, and as referenced in Section 3.03 of the 1984 Resolution, a special fund designated as the "airport revenue bond improvement fund" is established, designated and maintained by the city as a special fund. Moneys received from the sale of City of San José airport revenue bonds pursuant to the 1984 Resolution and any supplemental resolutions adopted by the city from time to time shall be deposited in the airport revenue bond improvement fund in accordance with the 1984 Resolution, and shall be applied, used, withdrawn and transferred only for the purposes authorized by, and in accordance with, the 1984 Resolution.

(Prior code § 2700.11; Ord. 24143.)

• A. As provided in Section 5.01 of the 1974 Resolution and as referenced in Section 5.01 of the

1984 Resolution, a special fund is established, designated and maintained as the "City of San José airport revenue fund," also referred to as the "airport revenue fund."

• B. All revenues, as defined in the 1984 Resolution, from the airport shall be deposited in the airport revenue fund in accordance with and as provided by the 1984 Resolution.

• C. All moneys in the airport revenue fund shall either be set aside by the director of finance, or paid over to the trustee appointed pursuant to the 1984 Resolution, and deposited in the special funds set forth below, at the times, in the amounts, and in the order of priority set forth in Section 5.02 of the 1984 Resolution. The special funds are as follows:

  1. Interest fund (airport revenue bonds);

  2. Principal fund (airport revenue bonds);

  3. Bond reserve fund (airport revenue bonds);

  4. Maintenance and operation fund (airport revenue bonds);

  5. Surplus revenue fund (airport revenue bonds).

• D. The authorization granted in this section and the 1984 Resolution to the director of finance to set aside, pay over and deposit moneys from the airport revenue fund shall be continuing, and no further authorization to do the same shall be required.

• E. The interest fund, the principal fund and the bond reserve fund shall be maintained by the trustee, and the maintenance and operation fund and the surplus revenue fund shall be maintained by the city. All moneys in each of these funds shall be held in trust by the trustee or the city (as the case may be) and shall be applied, used and withdrawn only for the purposes authorized, and in accordance with, the 1984 Resolution. The authorization granted in this section the 1984 Resolution to apply, use and withdraw moneys in the interest fund, the principal fund and the bond reserve fund shall be continuing, and no further authorization to do the same shall be required. Moneys

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§ 4.80.040

in the maintenance and operation fund and the surplus revenue fund shall be applied, used and withdrawn pursuant to authorization by the city council.

(Prior code § 2700.160; Ord. 24143.)

• A. The "airport capital improvement fund" is created and established for the purpose of depositing and collecting moneys to be expended for capital improvements at the airport.

• B. The city council may transfer to the airport capital improvement fund from any other fund those moneys which may be used for the purposes specified in this section. Grant proceeds for airport projects financed from moneys in this fund shall be deposited in this fund. The city council may, subject to any limitations imposed by law, transfer money from this fund to any other fund.

• C. Moneys in the airport capital improvement fund shall be expended for airport equipment and airport capital improvements, including the following:

  1. Acquisition of land and interests in land for airport purposes;

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REVENUE, FINANCE AND BUSINESS TAXES

§ 4.80.070

2. Payment of relocation expenses for persons displaced by reason of such land acquisition;

3. Construction and installation of airport improvements;

4. Engineering and planning studies for the expansion of existing airports and establishment of new airports, to the extent otherwise permitted by law and contractual agreements; and

5. For costs of litigation, payment of judgments against the city, or of approved claims incurred in connection with litigation or claims against the city for inverse condemnation or nuisance arising from the use, operation and maintenance of the airport.

(Prior code § 2700.161; Ord. 24143.)

• A. The "airport renewal and replacement fund" is the fund created and established pursuant to the 1974 Resolution, and Section 9.05(5)(d) of the 1978 master document entitled the "scheduled airline operating agreement and terminal building lease," and maintained in accordance with the 1984 Resolution, for the purpose of depositing and collecting moneys to be expended for airport capital acquisitions, improvements and betterments.

• B. As authorized from time to time by the city council, moneys deposited in the renewal and replacement account of the surplus revenue fund shall be transferred to the airport renewal and replacement fund in accordance with the 1984 Resolution, subject to the limitation as to the amount of moneys that both the account and fund may contain as set forth in Section 5.02 of the 1984 Resolution.

• C. Moneys deposited in the renewal and replacement fund shall be expended for airport capital acquisitions and improvements including acquisition of land and interests in land for airport purposes, construction and installa-

tion of airport improvements and acquisition of airport vehicles and furnishings and equipment, and for painting and refurbishing. (Prior code § 2700.162; Ord. 24143.)

• A. The "passenger facility charges fund" is an account created and established in the surplus revenue fund under the 1984 Resolution, and is established for the purpose of collecting and accounting for all moneys received from the imposition of airport "passenger facility charges," as such term is defined in Section 1113(e) of the Federal Aviation Act of 1958 (49 U.S.C. App. 1513(e)) and the regulations thereunder, as either such law or regulations may be amended from time to time.

• B. Moneys in the passenger facility charges fund shall be collected and deposited as provided in Section 5.02(e) of the 1984 Resolution. As authorized from time to time by the city council in accordance with the 1984 Resolution, moneys in the passenger facility charges fund may be transferred to any other fund, subject to the limitations imposed by law.

• C. The moneys in such fund shall be expended for such expenses, indebtedness, or other charges for which passenger facility charges may properly be spent under applicable federal law and regulations.

(Prior code § 2700.12; Ords. 20021, 24143.)

• A. The "customer facilities and transportation fund" is an account created and established in the surplus revenue fund under the 1984 resolution, and is established for the purpose of collecting and accounting for all moneys received from the imposition of airport "customer facilities fees" and airport "customer transportation fees" as such terms are defined in Sections 25.08.620 and 25.08.630, respectively.

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SAN JOSÉ CODE

§ 4.80.070

• B. Moneys in the customer facilities and transportation fund shall be collected and deposited as provided in Section 5.02(e) of the 1984 resolution. As authorized from time to time by the city council in accordance with the 1984 resolution, moneys in the customer facilities and transportation fund may be transferred to any other fund, subject to any limitations imposed by law.

• C. Moneys in such fund shall be applied, used and withdrawn pursuant to authorization by the city council.

• (Ord. 26063.)

• A. Moneys in the community development block grant fund shall be expended pursuant to appropriation by the city council for purposes authorized by the Housing and Community Development Act of 1974. Said expenditures shall be subject to the limitations prescribed in said act. Said purposes shall include, but not by way of limitation, funding of eligible activities as said activities are defined in said act, and repayment to the federal government of interest income on grant funds in accordance with the terms and conditions of said act.

Part 4

RESERVED

Part 5

COMMUNITY DEVELOPMENT BLOCK GRANT FUND

Sections:

• 4.80.200 Established.

• 4.80.210 Source and transfer of moneys.

• 4.80.220 Use of fund.

• B. Administrative expenses incurred in connection with development of the city's community development program and the preparation of the grant application therefor which since January 1, 1975, have been expended or encumbered for said development and preparation in the general fund may be transferred to the community development block grant fund and charged against appropriations therein approved for such purpose.

(Prior code § 2700.292.)

Part 6

There is hereby created and established the "community development block grant fund." (Prior code § 2700.290.)

All moneys and grants received from the United States Government pursuant to Title I of the Housing and Community Development Act of 1974 (Public Law 93-383) shall be credited to and deposited in the community development block grant fund. The city council may transfer to the fund moneys from the general fund or from any other funds which may be used for the purpose set forth in Section 4.80.270. The city council may, subject to any contractual or other legal limitations, transfer moneys from said fund to any other fund. (Prior code § 2700.291.)

RESERVED*

Part 7

CONSTRUCTION TAX AND PROPERTY CONVEYANCE TAX FUND

Sections:

• 4.80.300 Created.

*Editor’s note— Part 6 of Chapter 4.80, pertaining to Comprehensive Employment and Training Act Fund, being §§ 4.80.250 through 4.80.270, was repealed by Ordinance 29259, § 1, passed June 4, 2013.

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REVENUE, FINANCE AND BUSINESS TAXES

§ 4.80.420

There is hereby created and established the "construction tax and property conveyance tax fund."

(Prior code § 2700.320.)

All taxes collected under Chapter 4.54, Construction Tax, and Chapter 4.58, Real Property Conveyance Tax, of the San José Municipal Code shall be deposited in the construction tax and property conveyance tax fund, and the director of finance shall establish and keep such accounts as may be necessary to account separately for the deposit of said taxes in said fund. (Prior code § 2700.321.)

Moneys in the construction tax and property conveyance tax fund shall be expended for the purposes set forth in Chapters 4.54 and 4.58 of the San José Municipal Code.

(Prior code § 2700.322.)

Part 8

Theater, Center for the Performing Arts and San José McEnery Convention Center, including revenues from facility use, services, utilities, and concessions, shall be credited to and deposited in the Convention and Cultural Affairs Fund. The City Council may transfer to the Convention and Cultural Affairs Fund moneys from the general fund or from any other fund which may be used for the purposes set forth in Section 4.80.420. Interest earned from or attributable to moneys in said Convention and Cultural Affairs Fund shall be credited to and deposited in said fund.

• B. The City Council may transfer moneys from said Convention and Cultural Affairs Fund to any other fund. Any and all moneys received by the City from the San José Civic Improvement Authority not required by law or contract to be deposited in some other fund shall be deposited in said Convention and Cultural Affairs Fund; provided, that moneys received after October 1, 1970 from said Authority as 1970 shall be deposited in the Fund from which said expenditures were made.

(Prior code § 2700.91; Ords. 19248, 24664, 30069.)

CONVENTION AND CULTURAL AFFAIRS FUND AND CONVENTION AND CULTURAL AFFAIRS CAPITAL FUND

Sections:

• 4.80.400 Created.

• 4.80.410 Source and transfer of moneys.

• 4.80.420 Expenditures.

• 4.80.430 Convention and cultural affairs capital fund established; source and use of moneys.

There is hereby created and established the "Convention and Cultural Affairs Fund." (Prior code § 2700.90; Ords. 19248, 24664, 30069.)

• A. All revenues derived from the operations of the Civic Auditorium Complex, Montgomery

Moneys in the Convention and Cultural Affairs Fund may, pursuant to appropriation made by the City Council, be expended for costs of operation, repair and maintenance and for costs of construction and improvement of the Civic Auditorium Complex, Auditorium Hall, Montgomery Theater, the Center for the Performing Arts (formerly the Community Theater) and the San José McEnery Convention Center, including but not limited to salaries and wages, fringe benefits, supplies, materials and equipment, legal, administrative and overhead expenses, rent, taxes and other costs and expenses incidental to the operation, maintenance, repair, construction and improvement of said facilities. Nothing contained in this Section shall be deemed to prohibit the expenditure of money for such purposes from any other fund or funds of the City legally available for such purposes. (Prior code § 2700.92; Ords. 19248, 24664, 30069.)

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SAN JOSÉ CODE

§ 4.80.430

• A. There is hereby created and established the "Convention and Cultural Affairs Capital Fund."

• B. There shall be deposited into this fund moneys transferred from the Convention and Cultural Affairs Fund or from any other funds which may be expended on the capital purposes set forth in Section 4.80.420. Moneys deposited into this fund from the Convention and Cultural Affairs Fund may be transferred back into the Convention and Cultural Affairs Fund. Moneys in the Convention and Cultural Affairs Capital Fund shall be expended on the capital purposes set forth in Section 4.80.420.

• C. Interest which accrues from moneys in the Convention and Cultural Affairs Capital Fund shall be credited to this fund.

• (Ord. 30069.)

Part 9

RESERVED*

Part 10

RESERVED†

Part 11

EMMA PRUSCH MEMORIAL PARK IMPROVEMENT FUND

Sections:

There is hereby created a special fund, to be known as the "Emma Prusch Memorial Park improvement fund."

(Prior code § 2700.190.)

The following moneys received shall be deposited in the Emma Prusch Memorial Park improvement fund:

• A. Moneys received by the city from the state in the event the state should acquire for freeway purposes any part of the real property conveyed to city by that certain gift deed dated June 27, 1962, recorded August 10, 1962, in Book 5679, page 453, Official Records of Santa Clara county (including moneys received by the city from the state in that certain eminent domain proceeding entitled "People v. Tripoli, et al, Santa Clara Superior Court Action No. 16147," in which the state acquired a portion of the property described in said gift deed);

• B. Moneys received by the city from the sale of any portion of the real property described in said gift deed to the extent that such moneys are required to be expended solely for the improvement of the remainder of the property described in said gift deed.

(Prior code § 2700.191.)

*Editor’s note— Part 9 of Chapter 4.80, pertaining to Economic Development Enhancement Fund, being §§ 4.80.440 through 4.80.460, was repealed by Ordinance 29259, § 2, passed June 4, 2013.

†Editor’s note— Part 10 of Chapter 4.80, pertaining to Emergency Employment Act Fund, being §§ 4.80.500 through 4.80.520, was repealed by Ordinance 29259, § 3, passed June 4, 2013.

Moneys in the Emma Prusch Memorial Park improvement fund may be expended pursuant to appropriations made by the city council, only for the development and improvement for park purposes of the remainder of the real property described in said gift deed. (Prior code § 2700.192.)

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REVENUE, FINANCE AND BUSINESS TAXES

§ 4.80.630

Part 12

MUNICIPAL WATER SYSTEM OPERATING FUND

Sections:

• 4.80.610 Fund created.

• 4.80.620 Source and transfer of monies.

• 4.80.630 Expenditures.

The municipal water system service area is that territory situated within the boundaries of those areas designated in Section 15.08.260 of the San José Municipal Code as the Alviso water service area; Section 15.08.265 of the San José Municipal Code as the Edenvale water service area, Section 15.08.270 as the Evergreen water service area, Section 15.08.275 as the Coyote water service area, and in Section 15.08.280 as the North San José water service area.

(Ords. 22847, 26903, 29944.)

The consolidated water utility fund established by Ordinance No. 22847, adopted on June 28, 1988, and the Alviso water service area extension and improvement fund, established by Ordinance No. 14715, adopted on June 9, 1969, as continued and maintained as the consolidated potable water utility operating fund by Ordinance No., adopted shall be continued and maintained as the municipal water system operating fund. (Ords. 22847, 26903, 29944.)

• A. All revenues derived from operation of potable water service within the municipal water system service area, including commodity based and fixed revenues from sale of potable water or the provision of potable water for fire pro-

tection, shall be credited to and deposited in the municipal water system operating fund. The City Council may transfer to the municipal water system operating fund monies from the general fund or from any other funds which may be used for the purposes set forth in Section 4.80.630.

• B. All interest earned on monies in the municipal water system operating fund shall be credited to and deposited to said fund.

• (Ords. 22847, 26903, 29944.)

• A. Except as provided in this Section 4.80.630, monies in the municipal water system operating fund shall only be expended for costs of water system operations, including but not limited to, payment of required debt service; for repair, on-going capital improvements and maintenance of a potable water system for the municipal water system service area; for transfers to the general fund for indirect overhead and for expenses incurred in the general fund for water system operations, and for the purchase of supplies, materials, and equipment attributable to or necessary for the operation, improvement and maintenance of a potable water system in the municipal water system service area.

• B. Monies in the municipal water system operating fund shall be appropriated or the establishment and maintenance of appropriate reserve funds within the municipal water system operating fund, as determined by the City Council on an annual basis through the budget process including but not limited to the following:

  1. A capital rehabilitation reserve fund in an amount not to exceed one (1) year of replacement cost depreciation; and

  2. A rate stabilization reserve fund in an amount not to exceed ten percent of commodity based revenue as described in subsection A. of Section 4.80.620.

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SAN JOSÉ CODE

§ 4.80.630

3. An operating reserve in an amount not to exceed 90 days operating budget costs; and

4. An emergency reserve in an amount not to exceed 2% of municipal water system asset value (replacement cost less depreciation.)

(Ords. 22847, 26903, 29944.)

Part 13

GENERAL PURPOSE PARKING FUND AND GENERAL PURPOSE PARKING CAPITAL FUND

Sections:

• 4.80.650 Created - Name.

• 4.80.660 Source of moneys.

• 4.80.670 Expenditures and transfer of moneys.

• 4.80.680 General purpose parking capital fund established.

• 4.80.690 Source of moneys, expenditures and transfers.

There is hereby created a special fund to be known as the "General Purpose Parking Fund." (Prior code § 2700.120; Ords. 18389, 30076.)

The following moneys shall be deposited in the General Purpose Parking Fund:

• A. All moneys received by the City from off-street vehicular parking facilities owned by the City, other than airport parking and municipal stadium parking;

• B. All moneys received by the City from on-street parking meters in public streets; and

• C. Moneys transferred by the City Council into the Fund from the General Fund or any other City fund which may be used for the purposes set forth in Section 4.80.670.

(Prior code § 2700.121; Ords. 21122, 25114, 30076.)

• A. Moneys in the General Purpose Parking Fund shall be expended for the following purposes:

  1. Acquisition of land and interests in land for public vehicular off-street parking facilities and costs of leasing lands for public vehicular off-street parking purposes;

  2. Operating expenses for off-street parking facilities outside City of San José Parking District No. 1;

  3. Acquisition, construction and installation of improvements for public vehicular off-street parking facilities;

  4. Cost of acquiring and installing parking meters on public ways outside City of San José Parking District No. 1; costs of maintenance, operation, repair and servicing of such parking meters, and costs of collecting the revenues therefrom.

• B. The City Council may transfer moneys from the General Purpose Parking Fund to any other fund.

• C. Interest which accrues from moneys in the General Purpose Parking Fund shall be credited to this fund.

(Prior code § 2700.122; Ords. 18389, 30076.)

There is hereby created and established the "General Purpose Parking Capital Fund." (Ord. 30076.)

• A. There shall be deposited into this fund moneys transferred from the General Purpose Parking Fund or from any other funds which may be used for the capital purposes set forth in Section 4.80.670. Interest which accrues from moneys in the General Purpose Parking Capital Fund shall be credited to this fund.

• B. The City Council may transfer moneys from the General Purpose Parking Capital Fund to any other fund.

(Ord. 30076.)

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REVENUE, FINANCE AND BUSINESS TAXES

§ 4.80.870

Part 14

GIFT TRUST FUND

Sections:

• A. There is hereby created and established a special fund to be known as the "gift trust fund."

• B. Except to the extent as otherwise directed by ordinance, resolution or other action of the city council, there shall be deposited in said fund all moneys received by the city as bequests, donations or gifts for special purposes.

• C. Each such bequest, donation or gift deposited in such fund, together with interest or other moneys derived from its investment while in such fund, shall be expended only for the purposes for which it was given, and then only pursuant to appropriations from said fund made by the city council.

(Prior code § 2700.200.)

Part 15

RESERVED*

Part 16

RESERVED†

Part 17

MUNICIPAL GOLF COURSE FUND

Sections:

*Editor’s note— Part 15 of Chapter 4.80, pertaining to Microfilm Book Fund, being §§ 4.80.750 and 4.80.760, was repealed by Ordinance 29259, § 4, passed June 4, 2013.

†Editor’s note— Part 16 of Chapter 4.80, pertaining to Model Cities Planning and Program Fund, being §§ 4.80.800 through 4.80.820, was repealed by Ordinance 29259, § 5, passed June 4, 2013.

There is hereby created the "municipal golf course fund."

(Prior code § 2700.180.)

All revenues derived from the operation of any golf course owned, leased or operated by the city, including revenues from leases, permits and concessions, and all revenues from agricultural uses conducted upon any golf course lands, shall be credited to and deposited in the municipal golf course fund. In addition, any and all moneys received by the city from any nonprofit corporation, joint powers authority, or similar entity assisting in the financing of any such golf course, not required by law, by contract or by ordinance or resolution to be deposited in some other fund, shall be deposited in said municipal golf course fund. The city council may transfer to the municipal golf course fund moneys from the general fund or from any other fund which may be used for the purposes set forth in Section 4.80.1620. The city council may transfer moneys from said fund to any other fund for any purpose. (Prior code § 2700.181.)

Moneys in the municipal golf course fund may, pursuant to appropriation made by the city council, be expended for costs of operation, repair and maintenance; for supplies, materials and equipment; for legal, administrative and overhead expenses; for the payment of rent, taxes and incidental expenses for such golf courses and agricultural uses; for the construction and installation of golf course improvements; and for the acquisition of lands and interests in land for golf course purposes. Nothing herein contained shall be deemed to prohibit the expenditure of money for such purposes from any other fund or funds of the city legally available for such purposes. (Prior code § 2700.182.)

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SAN JOSÉ CODE

§ 4.80.1400

Part 18

RESERVED*

Part 21 RESERVED† Part 22 RESERVED‡ Part 23 RESERVED Part 24 RESERVED††**

Part 25

SANITARY SEWER FUND

There is hereby established a fund to be known as the "San José sewer fund" for the purpose of improving, maintaining and extending the sewer system owned and maintained by the City of San José.

(Prior code § 2700.58.)

All proceeds from outside sewer rentals, from whatsoever source derived shall be deposited in said fund together with such other moneys as the council may transfer thereto. No disbursements shall be made from said fund except as authorized by the city council.

(Prior code § 2700.59.)

Sections: