San Leandro Municipal Code Ch. 2-13 Ems Tax

(Legislative History: Ordinance No. 97-007, 3/3/97 (Sections 2-13-100—2-13-230); Ordinance No. 06-009, 7/1/06 (Section 2-13-140); Ordinance No. 2007-011, 6/4/07 (Section 2-13-140); Ordinance No. 2008-005, 5/19/08 (Section 2-13-140); Ordinance No. 2009-005, 5/18/09 (Section 2-13-140); Ordinance No. 2010-010, 5/17/10 (Section 2-13-140); Ordinance No. 2011-009, 5/16/11 (Section 2-13-140); Ordinance No. 2012-009, 5/21/12 (Section 2-13-140); Ordinance No. 2013-005, 5/20/13 (Section 2-13-140); Ordinance No. 2014-006, 5/19/14 (Section 2-13-140); Ordinance No. 2015-006, 5/18/15 (Section 2-13-140); Ordinance No. 2016-004, 5/16/16 (Section 2-13-140); Ordinance No. 2017-011, 5/15/17 (Section 2-13-140); Ordinance No. 2018-009, 5/21/18 (Section 2-13-140); Ordinance No. 2019-007, 5/20/19 (Section 2-13-140); Ordinance No. 2020-004, 6/1/20 (Section 2-13-140); Ordinance No. 2021-006, 5/3/21 (Section 2-13-140); Ordinance No. 2022-008, 6/6/22 (Section 2-13-140); Ordinance No. 2023-006, 5/15/23 (Section 2-13-140); Ord. No. 2024-005, 5/20/2024 (Section 2-13-140); Ord. No. 2025-005, 5/5/2025 (Section 2-13-140); Ord. No. 2026-004, 5/18/2026 (Section 2-13-140))

This Chapter shall be known as the "EMS Tax Ordinance" of the City of San Leandro.

(a) The City Council of the City of San Leandro does hereby determine that the cost to provide emergency medical services at a level required to provide for the health, safety and general welfare of its residents exceeds the amount of funds and revenues generated from all other sources of income available for such purpose. The City Council does further determine that the imposition of an emergency medical services tax on occupants of real property throughout the City as set forth below is necessary to maintain an adequate level of emergency medical services.

(b) The imposition of an emergency medical services tax will allow the City to continue to provide paramedic level of service. The County of Alameda, in an effort to deal with the rising costs or maintaining the transport ambulance system throughout Alameda County, has had to increase the response times for the paramedic transport ambulances. The City of San Leandro established the paramedic engine company program in an effort to ensure that the residents or San Leandro would receive a timely response of paramedics to all medical emergencies within the City. The emergency medical services tax will also enable the City to continue funding the following programs which support the paramedic program:

EMS Quality Assurance/Quality Improvement (QA/QI)

EMS coordinator

EMS equipment

EMS certification

EMS training

EMS related community training

Paramedic services authorized

First responder defibrillation

Improved dispatch

Emergency medical dispatch

Records management systems

Traffic control systems

Vehicles for specific EMS purposes

Disaster rescue and medical equipment

Communications equipment improvements

(c) The Council recognizes that occupants of different categories of property use different amounts of emergency medical services. The tax rates established by this Chapter are intended to be proportional to and based on estimates of typical use of and benefit from essential services. The rates are not tailored to individual use within categories of property both because such tailoring is not administratively feasible and because the City must make emergency medical services available to all residents equally.

(d) The tax is based on a "benefit unit" with different land uses assigned a different number of "benefit units." The weighted land use classification system was developed in 1983 by the Alameda County Emergency Medical Services District ("EMS District") and the Alameda County Assessor. Under this classification system, "benefit units" were assigned to various land use types based on a County-wide survey of the demand for service generated by the land use. Nonresidential uses are assigned "benefit units" based on use ranging from two to seven.

(e) Individual occupants typically do not choose whether or when to avail themselves of emergency medical services which are relied on in emergencies or unexpected circumstances. The value of such services is in their availability to all residents and it would be unfair to charge their costs only to those residents who actually use the services.

(f) Each occupant of property derives value from the availability of emergency medical services. Even if such services are not presently used by an occupant, the services may be used in the future and, in any event, their availability benefits each occupant. Such services enhance the health, safety, welfare and environment of all residents of San Leandro and improve their quality of life both directly and indirectly.

(g) Parcels which are unimproved contain no occupants who may avail themselves of emergency medical services. Accordingly, the Council has determined that owners of unimproved parcels are not subject to the tax.

(h) Parcels which are improved but vacant contain no occupants who may avail themselves of emergency medical services. Accordingly, the Council has determined that owners of vacant improved parcels may receive a refund of the tax if they can prove that the parcel was vacant rot more than six months during the 12 month tax period.

(i) Approximately fifty-eight and one-half percent (58.5%) of San Leandro's residential units are owneroccupied. Because these percentages are so high, the overall tax impact is not significantly different if the tax is imposed on occupants as opposed to owners. However, nothing in this Chapter-is intended to preclude owners from recovering the tax from the occupant. Whether the occupant is charged depends solely upon the terms of the occupancy agreement. Moreover, nonpayment will not be a lien on the property, but a personal obligation of the occupant or owner.

(j) It is not feasible for San Leandro to collect the tax from the non-owner occupants on whom it is imposed because the records available to the City do not include the names of non-owner occupants. Therefore, the only practical way to collect a tax imposed on occupants is to collect it from the owners of the occupied properties.

(k) The tax imposed by this Chapter is a tax on the privilege or using and the use of emergency medical services. It is not an ad valorem tax on real property, nor is it any other kind of tax on property or the ownership of property. It is not a transaction or sales tax on the sale or real property. Finally, because the tax proceeds are deposited in a special fund and the fund is restricted for emergency medical services, the tax is a special tax.

As used herein the following definitions shall apply:

"Emergency medical services"

shall mean and include salaries (including benefits), equipment and training required to provide "first-in" response by fire personnel to provide basic and advanced life support to persons suffering medical emergencies.

"Occupant"

shall mean the person or persons who rent, lease, reside in or otherwise occupy the real property to which emergency medical services are available.

"Owner"

shall mean the owner of the real property to which emergency medical services are available as shown on Alameda County's most recent assessment roll.

"Year"

shall mean the period from July 1 to the following June 30.

An annual emergency medical services tax ("tax") in the amounts set forth in Section 2-13-140 is hereby imposed on occupants of real property within the boundaries of the City of San Leandro.

The tax is imposed on the occupant as of July 1 of each year; provided, however that if any building or structure on any parcel is unoccupied on that date, the tax is imposed on the first occupant occupying the building or structure during the year.

Notwithstanding the tax liability of the occupant, the owner of each parcel giving rise to tax liability under this Chapter shall be responsible for the collection and/or remittance of the tax due and payable hereunder. The tax required to be collected by the owner constitutes a debt owed by the owner to the City.

The tax per "benefit unit" (BU) is $23.28 per year. The number of benefit units shall be determined by the use to which the owner or occupant has put the property, as follows:

In order to accommodate the increased costs of providing emergency medical services, the tax per "benefit unit" shall be adjusted annually by an amount not to exceed the Consumer Price Index (All-Urban Consumers, San Francisco-Bay Area) unless the City Council finds and determines that said adjustment would result in the tax exceeding the cost of providing the services. Under no circumstances shall the total adjustment provided for herein exceed $5.20 per benefit unit.

The occupant or owner of real property that is unimproved is exempt from payment of the tax.

The tax imposed hereby shall not apply to the occupant or owner of any property who, for any reason, is legally exempt therefrom.

The records of the County Assessor of the County of Alameda as of January 1 of each year and the records of the City of San Leandro may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder.

The tax levied and imposed by this Chapter shall be due on July 1 of each year, but it may be paid in two installments due no later than December 10 and April 10. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to the owner's address as shown on the most current assessment roll of the Alameda County Tax Collector and shall be collected from the owner in such manner and at such times as the Council may provide. The tax due may, at the option of the Council, be collected by Alameda County in conjunction with and at the same time and in the same manner as the County's collection of property taxes, provided that nothing herein shall be construed to impose a tax lien on the property to secure payment of the tax.

Nonpayment of the tax results in personal liability of the person liable for the tax and the person liable for collection of the tax, and the tax obligation may be enforced by any lawful means available to the City for collection of personal obligations owed to the City.

All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund designated for use for emergency medical services only.

In no case shall the revenues generated by the tax levied and imposed by this Chapter exceed the limitation established by Article XIIIB of the Constitution of the State of California.

A one-time penalty of 10% of the tax due is hereby imposed on all taxpayers who fail to pay the tax provided by this Chapter when due. The penalty shall become a part of the tax debt herein required to be paid. In addition, if the tax remains unpaid as of July 1 of the following year, an additional penalty of one and one-half percent (1 1/2%) per month shall accrue on all amounts unpaid.

The amount of any tax or penalty imposed under the provisions of this Chapter shall be deemed a debt to the City. Any person owing money under the provisions of this Chapter shall be personally liable for such amount in any action brought in the name of the City for the recovery of the amount owed. The City will be entitled to recover from the person against whom such an action is brought its costs incurred in connection with such action including its reasonable attorney's fees.

The Council may, by resolution adopt guidelines for administrative matters related to the interpretation and enforcement of this Chapter. Such guidelines may establish new uses or may modify uses listed in Section 2-13-140 provided that the maximum number of benefit units for any use can be no more than seven.

The occupant or owner of improved parcels which were unoccupied for at least six months of the year shall receive a refund of any tax paid, provided an application in a form satisfactory to the City Manager is filed no later than August 1 for the preceding year for which a refund is sought.

Any person claiming a refund of the tax for any reason not provided herein shall first file a claim pursuant to the San Leandro Municipal Code. All claims must be filed by the person who paid the tax or his or her guardian, conservator or the executor of his or her estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers.