San Rafael Municipal Code Ch. 3.28 Paramedic Service Special Tax

This chapter shall be known as the paramedic service special tax ordinance.

(Ord. 1336 § 1 (part), 1979).

It is the purpose and intent of this chapter to impose a special tax upon those people residing within the corporate limits of the city to fully fund a paramedic service program in the city.

(Ord. 1336 § 1 (part), 1979).

For the purpose of this chapter, the words defined in this section shall have the meaning assigned to them unless from the context it appears that a different meaning is intended:

(1) "Area" means the corporate limits of the city.

(2) "Assessor" means the assessor of the county.

(3) "Basic tax rate" means the rate of tax as approved by the voters on March 6, 1979.

(4) "City manager" means the city manager.

(5) "Council" means the city council.

(6) "Residential unit" means an individual dwelling space intended for occupancy by one or more persons, as may be set forth in the rolls of the County Assessor, and shall specifically include a mobile home as defined in section 20.04.020H of this code.

(7) "Person" means any individual, firm, partnership, joint venture, association, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

(Ord. 1793 § 1, 2002; Ord. 1336 § 1 (part), 1979).

A special tax of up to a maximum of fourteen cents ($.14) per square foot is imposed upon all non-residential structures within the corporate limits of the City of San Rafael, on an annual basis, to fund a paramedic service program.

(Ord. 1846 § 1, 2006; Ord. No. 1891, § 1, 11-2-2010)

A special tax of up to a maximum of one hundred eight dollars ($108.00) per residential unit is imposed upon all residential units within the corporate limits of the City of San Rafael, on an annual basis, to fund a paramedic service program.

(Ord. 1846 § 2, 2006; Ord. No. 1891, § 2, 11-2-2010)

(a) The council shall determine annually, based upon a budget recommended by the city manager, whether the basic tax rate shall be revised to reflect changes in charges and costs. If the council determines that the basic tax rate shall be revised, it shall revise the rate by ordinance passed by a simple majority of the council. The council shall not revise the basic rate except upon its determination that the basic rate is insufficient to cover the cost of providing the paramedic service to San Rafael residents.

(b) In its annual determination of the paramedic tax rate, the city council shall endeavor to maintain parity between the tax rate for residential units and non-residential structures. The city council shall not set the tax rate in excess of the maximum rates allowed in sections 3.28.040 and 3.28.050 without prior approval of the electorate.

(c) The council may, upon recommendation of the city manager, determine incidental fees and charges pursuant to this chapter by resolution.

(Ord. 1793 § 4, 2002; Ord. 1747 § 3, 1999; Ord. 1336 § 1 (part), 1979).

The special tax imposed by this chapter for paramedic services is due from every person who is the owner of a residential unit or a nonresidential structure within the city of San Rafael, as reflected upon the rolls of the county assessor, at the same time ad valorem property tax is due, and shall be collected in the same manner. The county tax collector shall collect the tax and any penalty or interest due under this chapter. The full amount due under this chapter shall constitute a debt to the city. An action for the collection of the amount may be commenced in the name of the city in any court having jurisdiction of the cause.

(Ord. 1793 § 5, 2002; Ord. 1545 § 2, 1988; Ord. 1336 § 1 (part), 1979).

A. Any taxpayer may, by June 15, file a written request the city manager to reduce or eliminate the Paramedic Service Special Tax for the forthcoming fiscal year. The city manager shall grant the request in full or part, to the extent that the taxpayer establishes to his or her reasonable satisfaction any of the following:

1. A nonresidential structure or residential unit will be unoccupied during substantially the entirety of the forthcoming fiscal year;

2. A nonresidential structure or residential unit is slated for demolition;

3. A nonresidential structure is fit for occupancy by significantly fewer persons than the California Fire Code authorizes for the structure as a whole due to damage, construction, or other obstructions to use such that the tax should be reduced to reflect a lower potential demand for paramedic services; or

4. The law otherwise requires the application to be granted in whole or part.

B. The city manager or designee shall determine the application in writing after an oral or paper hearing based upon such evidence as the taxpayer may submit or is otherwise available. This decision will be final as to the city but is subject to judicial review pursuant to Code of Civil Procedure Section 1094.5. The city manager or designee shall inform the county tax collector of any approval in time for preparation of the tax roll for the coming fiscal year.

(Ord. No. 1965, div. 2, 12-3-2018)

To any amount of the tax created by this chapter which becomes delinquent, the county tax collector shall add a penalty in an amount equal to any unpaid portion of the ad valorem property tax. The tax and penalty shall bear interest at the same rate as any portion of unpaid ad valorem property tax until paid.

(Ord. 1336 § 1 (part), 1979).

If any section of this chapter is held invalid or unenforceable by any court, and such judgment becomes final, then that section may be amended by the council by a majority vote to conform with the judgment of such court, provided that such amendment is consistent with the purpose and intent of this chapter.

(Ord. 1336 § 1 (part), 1979).