Chapter 4.55 — USE OF CONSTRUCTION TAX AND REAL PROPERTY CONVEYANCE TAX REVENUES

Notwithstanding the provisions of Sections 4.54.090, 4.54.100, 4.58.230 and 4.58.235, the provisions of this chapter shall govern the expenditure of the taxes collected pursuant to Chapter 4.54, the San José Construction Tax Ordinance and pursuant to Chapter 4.58, the San José Real Property Conveyance Tax Ordinance.

(Ord. 27689.)

A.

All taxes collected under Chapters 4.54 and 4.58 of this Code shall be placed in the "construction tax and property conveyance tax fund" established by Section 4.80.300.

B.

The director of finance shall establish and keep such accounts as may be necessary to account for said taxes.

(Ord. 27689.)

Part 2 - DEFINITIONS

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

(Ord. 27689.)

"C&C revenues" means the proceeds of the taxes collected pursuant to Chapter 4.54, the San José Construction Tax Ordinance, and pursuant to Chapter 4.58, the San José Real Property Conveyance Tax Ordinance.

(Ord. 27689.)

"Capital support costs" means the costs of the resources used in the acquisition or development of a capital improvement, including without limitation, the costs of personnel, supplies, equipment, facilities and information technology.

(Ord. 27689.)

The "central fund" means an account within the construction tax and property conveyance tax fund in which the parks allocation is deposited and from which certain fixed costs are paid and the parks allocation

is distributed.

(Ord. 27689.)

"Developed park acre" means any degree of improvements made to city land for the purpose of making it accessible and usable by the public for park and recreation purposes. Acreage in this category includes, without limitation, fully developed and minimally developed land.

(Ord. 27689.)

"District" means a council election district established pursuant to Section 403 of the Charter of the City of San José; provided, however, that if the boundaries of said council districts are changed during any fiscal year, those districts in effect at the beginning of that fiscal year shall, for the purposes of administering the provisions of this chapter, be continued to be used for the remainder of that fiscal year.

(Ord. 27689.)

"District of origin" means the district in which C&C Revenues are collected in any fiscal year on account of construction in the district pursuant to Chapter 4.54 or on account of transfers of real property situate in the district pursuant to Chapter 4.58.

(Ord. 27689.)

"Fixed costs" means the following costs of park improvements: capital equipment for maintenance; recreational hardware; trees and shrubs; preventive capital maintenance costs; and non-construction costs.

(Ord. 27689.)

"General allocation" has the meaning set forth in Section 4.55.410.

(Ord. 27689.)

"General improvements" means the improvements listed in Section 4.55.300.B.1, B.2, B.4, B.5, B.6 and B.7.

(Ord. 27689.)

"Good condition" means, in the opinion of the city manager, functional and safe for use by the public, pursuant to an adopted park master plan or phased development plan, and satisfactorily maintainable with a standard level of maintenance.

(Ord. 27689.)

"Non-construction costs" means the preliminary costs and capital support costs associated with the acquisition, construction, reconstruction, replacement, remodeling, modification, alteration, enlargement, renovation, furnishing and refurnishing of the improvements listed in Section 4.55.300 B, including preventive capital maintenance and energy efficient capital improvements to the improvements listed in Section 4.55.300 B.

(Ord. 27689.)

"Operating maintenance costs" has the meaning set forth in Section 4.55.440.

(Ord. 27689.)

"Park improvements" means the improvements listed in Section 4.55.300.B.3.

(Ord. 27689.)

"Parks allocation" has the meaning set forth in Section 4.55.410.

(Ord. 27689.)

"Parks maintenance costs" means the costs of routine maintenance of the park improvements including the costs of cleaning and repairing of parks improvements. Parks maintenance costs also include the costs of volunteer programs related to the maintenance of park improvements and contractual services for the routine maintenance of the park improvements.

(Ord. 27689.)

"Undeveloped park acre" means parkland not improved for recreation purposes, pursuant to an adopted park master plan or phased development plan as applicable.

(Ord. 27689.)