Part 3 — IMPOSITION AND COLLECTION OF TAX

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)

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)

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)