San Jose Municipal Code Part 1 Title and Purpose

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.

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)

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."

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.)