San Rafael Municipal Code Ch. 3.36 Special Library Services Parcel Tax

This chapter is adopted to achieve the following, among other purposes, and the city council directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To staff, provide, and maintain hours of operation, services, equipment, and materials at the San Rafael Public Library; and

B. To provide programs and materials for children, teens, adults, seniors, literacy learners and people with disabilities at the San Rafael Public Library.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

As used in this chapter:

A. "Library" means the San Rafael Public Library;

B. "Living unit" means an individual dwelling space intended for occupancy by one (1) or more persons, and shall specifically include a manufactured home/mobile home as defined in section 20.04.020H of this code.

C. "Parcel" means any parcel of land, vacant, or improved, and wholly or partially located within the City of San Rafael, for which the county assessor of Marin County has assigned an assessor's identification number for purposes of property tax collection.

D. "Single-family residential parcel" means any parcel that is determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael to be used or zoned to allow for a single primary living unit, regardless whether such parcel may be designated on the rolls of the county assessor as "subject to exemption," and may include an attached single family residence such as a condominium, townhouse or stock cooperative.

E. "Multifamily residential parcel" means any parcel used or zoned for multiple living units as determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael, and including but not limited to parcels designated on the rolls of the Marin county assessor as used for multiple family or duplex residential use, and such parcels that may be designated for multiple manufactured homes/mobile homes, or as "subject to exemption."

F. "Nonresidential parcel" means any parcel that is not a "single-family residential parcel" or a "multifamily residential parcel" or an "other residential parcel" as defined herein.

G. "Other residential parcel" means any parcel other than a "single-family residential parcel" or "multifamily residential parcel" that is improved with or zoned to allow one (1) or more living units as determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael, including but not limited to a parcel with mixed residential and other use, a parcel with a "second dwelling unit" as defined in section 14.03.030 of this code, and a parcel that may be designated for multiple manufactured homes/mobile homes, and regardless whether such parcel may be designated on the rolls of the Marin County Assessor as "subject to exemption," commercial, or industrial.

H. "Tax" means the special library services parcel tax imposed under the provisions of this chapter.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

An annual special library services parcel tax is hereby imposed pursuant to City Charter and Government Code Section 53717 on each parcel within the City of San Rafael for the purposes set forth in this chapter, at the following rates:

Single family residential parcel: Fifty-nine dollars ($59.00) per parcel.

Multifamily residential parcel or other residential parcel: Fifty-nine dollars ($59.00) per parcel plus ten dollars ($10.00) per living unit in excess of one (1) , up to a maximum tax of one thousand dollars ($1,000.00) per year per parcel.

Nonresidential parcel: Fifty-nine dollars ($59.00) per parcel.

The foregoing tax rates shall be adjusted annually after the 2017—2018 fiscal year, commensurate with the annual percentage increase, if any, in the previous fiscal year to the San Francisco-Oakland-San Jose Price Index for All Urban Consumers ("CPI"), not to exceed three (3) percent annually. In no event shall such adjustment cause the foregoing tax rates to be adjusted downward.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

The special library services parcel tax imposed by this chapter shall be levied annually for nine (9) years commencing in fiscal year 2017—2018.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

All proceeds of the special library services parcel tax imposed and levied pursuant to this chapter shall be deposited into a separate "special library services parcel tax" account to be used exclusively locally for the library for the purposes set forth in this chapter. The city's finance director shall prepare an annual report pursuant to Government Code Section 50075.3.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

The tax imposed by this chapter is not an ad valorem tax on property. The tax imposed by this chapter is due from every person who is the owner of a parcel within the City of San Rafael, as reflected upon the rolls of the county assessor of Marin County, unless that person or parcel is otherwise exempted by this chapter. The Marin County Tax Collector shall collect the tax in the same manner and subject to the same penalties as county property taxes are collected. The full amount due under this chapter shall constitute a debt to the city. An action for the collection of any amount due may be commenced in the name of the city in any court having jurisdiction of the cause.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

A. Nothing in this chapter shall be construed as imposing a tax upon any person where imposition of such tax upon that person would be in violation of either the United States Constitution or the California State Constitution or other applicable law.

B. The tax imposed by this chapter shall not be levied in any tax year upon any federal, state or local governmental entity.

C. Any owner of a single-family residential parcel, as defined herein, used solely for owner-occupied single-family residential purposes who has attained, or will have attained, the age of sixty-five (65) years or older prior to July 1 of the tax year, may obtain an exemption from the special library services parcel tax for that parcel upon approval of an application of such owner submitted to the library director or his or her designee. Any one (1) application from a qualified applicant will provide an exemption for the parcel for the remaining term of the tax so long as such applicant continues to own and use the parcel as his or her principal residence.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)

Within sixty (60) days after the effective date of this chapter, the city council shall establish a special library parcel tax committee to review the collection and expenditure of tax revenues collected under the authority of this chapter. The committee shall consist of at least five (5) members, who shall be residents of the city. The terms of the committee members and their specific duties shall be established by resolution of the city council.

(Ord. No. 1883, § 1, 7-6-10; Ord. No. 1942, Div. 2, 6-7-2016)