Part 7 — MISCELLANEOUS

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)

EXHIBIT A LIBRARY PARCEL TAX RATES IN EFFECT FOR FISCAL YEAR 2013-14 [18]

Land Use Classification Tax Rate Adjusted as of July 1, 2013

Single Family Parcels $29.84/Parcel

Condominium/Townhome Parcels $29.84/Parcel

Other Residential Parcels (Fraternity, Sorority, Boarding, Rooming House, Farm Labor Camp)

Up to 20 Units $11.19/Unit

21 to 50 Units $220.03 + $7.46/Unit Greater than 20 Units

51 to 100 Units $447.31 + $3.73/Unit Greater than 50 Units

Over 100 Units $633.45 + $1.50/Unit Greater than 100 Units

Multi-Family Residential

Up to 20 Units $15.00/Unit

21 to 50 Units $299.71 + $9.99/Unit Greater than 20 Units

51 to 100 Units $599.32 + $4.98/Unit Greater than 50 Units

Over 100 Units $848.70 + $1.99/Unit Greater than 100 Units

Commercial Parcels

Less than or equal to 0.5 acres $89.49/Acre

Greater than 0.5 acres to 1.0 acre $44.73 + $59.67/Acre Greater than 0.50 Acres

Greater than 1.0 acre to 5.0 acres $74.56 + $44.73/Acre Greater than 1.00 Acres

Greater than 5.0 acres to 10 acres $253.52 + $29.84/Acre Greater than 5.00 Acres

Greater than 10 acres $402.68 + $7.46/Acre Greater than 10.00 Acres

Minimum Tax per Parcel $14.90/Parcel

Professional Parcels

Less than or equal to 0.5 acres $134.22/Acre

Greater than 0.5 acres to 1.0 acre $67.13 + $89.49/Acre Greater than 0.50 Acres

Greater than 1.0 acre to 5.0 acres $111.85 + $67.13/Acre Greater than 1.00 Acres

Greater than 5.0 acres to 10 acres $380.31 + $44.73/Acre Greater than 5.00 Acres

Greater than 10 acres $604.02 + $11.19/Acre Greater than 10.00 Acres

Minimum Tax per Parcel $22.39/Parcel

Industrial Parcels

Less than or equal to 0.5 acres $44.73/Acre

Greater than 0.5 acres to 1.0 acre $22.39 + $29.84/Acre Greater than 0.50 Acres

Greater than 1.0 acre to 5.0 acres $37.29 + $22.39/Acre Greater than 1.00 Acres

Greater than 5.0 acres to 10 acres $126.77 + $14.90/Acre Greater than 5.00 Acres

Greater than 10 acres $201.33 + $3.73/Acre Greater than 10.00 Acres

Minimum Tax per Parcel $7.46/Parcel

Vacant Parcels

Less than or equal to 0.5 acres $11.18/Acre

Greater than 0.5 acres to 1.0 acre $5.58 + $7.46/Acre Greater than 0.50 Acres

Greater than 1.0 acre to 5.0 acres $9.31 + $5.58/Acre Greater than 1.00 Acres

Greater than 5.0 acres to 10 acres $31.64 + $3.73/Acre Greater than 5.00 Acres

Greater than 10 acres $50.25 + $0.93/Acre Greater than 10.00 Acres

Minimum Tax per Parcel $7.46/Parcel

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

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