South Pasadena Municipal Code § 2.89 Short title

This chapter shall be known and may be cited as the “South Pasadena Library Special Tax Ordinance.” (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

The following words and phrases whenever used in this chapter shall be construed as defined in this section:

(a) “Apartment” shall have the meaning set forth in Division 36.700, “Apartment.”

(b) “Building” means any structure having a roof supported by columns or walls, for the housing, shelter or enclosure of persons, animals, chattels or property of any kind.

(c) “Condominium project” means a condominium as defined in Section 1350 of the Civil Code, a community apartment project, as defined in Section 11004 of the Business and Professions Code, or a stock cooperative as defined in Section 11003.2 of the Business and Professions Code.

(d) “Dwelling unit” shall have the meaning set forth in Division 36.700, “Dwelling, dwelling unit, or housing unit.”

(e) “Library” means the South Pasadena Public Library system as the same may exist from time to time, together with any additions or betterments thereto, or improvements, extensions or expansions thereof.

(f) “Maintenance and operating costs” of the library means all reasonable and necessary costs expended or incurred by the city for maintaining and operating the library, calculated in accordance with generally accepted accounting principles including, but not limited to:

(1) Those amounts necessary to maintain a “foundation program” which means those elements of library service which are basic to its function as a provider of information, education and cultural enrichment to all segments of the community, including, but not limited to, collection development and maintenance, lending services, information services, facility maintenance and administration and may include, but is not limited to, amounts paid or payable, from time to time, for books, periodicals, reference materials, research materials, subscription services or other information sources; the reasonable expenses of management and repair and other expenses necessary to maintain and preserve the library in good repair and working order; compensation of employees including, but not limited to salaries, wages and benefits; fees of auditors, accountants, attorneys or engineers; and insurance premiums;

(2) Depreciation, replacement and obsolescence charges or reserve therefor;

(3) But shall not be construed to mean costs to provide support services to the library by any other department of the city or for costs of major capital improvements.

• (g) “Multiple-family residential” shall have the meaning set forth in Division 36.700, “Multi-family dwellings.”

(h) “Required amount” means the minimum amount which must be budgeted in a fiscal year for maintenance and operating costs for the library, after deduction of the amount of the special tax, in order to levy a special tax in a fiscal year.

(i) “Single-family residential” shall have the meaning set forth in Division 36.700, “Single-family dwelling.” (Ord. No. 2025, § 1; amended during 4/04 supplement; Ord. No. 2187, § 4, 2009.)

(a) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California.

(b) The tax imposed by this chapter shall not be levied upon the federal government, the state government, any state agency or any local governmental agency.

(c) The tax imposed by this article shall not be levied upon a parcel of property or improvement to property which is owned by a house of worship or charitable or community service organization which qualifies for an exemption from ad valorem taxation under California law.

(d) The tax imposed by this article shall not be levied upon any owner who has income, adjusted for family size, at or below eighty percent of the area median income as determined under the Section 8 Income

Limits for Los Angeles County as published by the U.S. Department of Housing and Urban Development and applicable to the Community Development Block Grant Programs.

(e) The tax imposed by this article shall not be levied upon a parcel of property which is vacant. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

(a) There is imposed a special tax on each residential dwelling unit or nonresidential parcel within the city of South Pasadena for the purposes set forth in this article at the rate specified herein.

(b) This tax is enacted under the authority of Article XIIIA, Section 4 of the California Constitution. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009; Ord. No. 2288, § 3, 2015.)

(a) This special tax revenue shall be used by the city only to pay for:

(1) Maintenance and operating costs of the library;

(2) Costs of administrative expenses, including refunds.

(b) The city may provide for the collection of the special tax in the same manner and subject to the same penalties as, or with, other charges and taxes fixed and collected by the city, or by the county of Los Angeles on behalf of the city. If the special tax is collected by the county on behalf of the city, the county may deduct its reasonable costs incurred in such service.

(c) Any money raised by the special tax, including any interest accrued thereon, that remains unencumbered at the end of any fiscal year shall only be used in a succeeding fiscal year for the purposes stated in this article. The availability of a surplus for any succeeding year shall be considered by the city when levying the tax for that year, pursuant to Section 2.89-5. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

(a) An annual special tax is levied on the categories of property in the jurisdiction of the city as shown in that certain Report of the Rate and Method of Apportionment, prepared by BSI Consultants, Inc., dated February 9, 1994, attached as Exhibit 1 to Ordinance No. 2025 and incorporated herein by reference as though fully set forth.

(1) In Fiscal Year 2016–2017, the maximum rates for the special tax imposed by this article shall be those noted in Table A below:

Table A: Library Special Tax Rates for Fiscal Year 2016–2017

(2) In fiscal year 2017–2018, and in each subsequent fiscal year, the maximum rates for the special tax imposed by this article shall increase according to the increase, if any, in the Consumer Price Index for All Urban Consumers (CPI-U, Los Angeles Area) prepared by the Bureau of Labor Statistics of the United States Department of Labor for the Los Angeles-Riverside-Orange County region, or any successor index thereto.

(b) The annual special tax provided for herein shall not be levied in any fiscal year for which the city council shall not have initially budgeted and appropriated the required amount for the library to provide for all the elements of a foundation program of library services consistent with California Education Code Section 18015. The required amount has been calculated in the first year as follows:

(1) In the first year in which the special tax is levied, an amount which, when added to the amount initially budgeted to be received from the special tax in such fiscal year, shall equal nine hundred eighty-two thousand dollars;

(2) In the next and each succeeding fiscal year in which the special tax is levied in accordance with this article, an amount equal to the required amount for the prior fiscal year increased by the amount, if any, applying the consumer price index (CPI) prepared by the Bureau of Labor Statistics of the United States Government for all urban consumers for the Los Angeles-Anaheim-Riverside statistical area or any successor index, to reflect changes in such index during the twelve months which ended on July 1st preceding each such fiscal year.

(c) In the event that the required amount finally appropriated in a fiscal year for maintenance and operating costs decreases for such fiscal year, then the annual special tax which may be levied in the immediately following fiscal year, if any, shall be decreased by the same percentage by which the amount finally so appropriated decreases in relation to the previous year’s required amount. In no event shall the amount of the tax rate to be levied under this article exceed the maximum amount established by this article without the approval of two-thirds vote of the electors of the city voting upon such change at a municipal election called for such purpose in accordance with applicable law. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009; Ord. No. 2288, § 2, 2015.)

The library special tax provided for herein may be levied annually until terminated by majority vote of the electorate in South Pasadena at a municipal election. (Ord. No. 2025, § 1; Ord. No. 2065, § 1; Ord. No. 2133, § 1; Ord. No. 2187, § 4, 2009; Ord. No. 2196, § 1, 2009; Ord. No. 2288, § 1, 2015; Ord. No. 2373, § 1, 2022.)

(a) Requests for adjustments involving imposition of this special tax shall be filed with the director of finance. Upon applicant’s production of reasonably sufficient evidence of error in the computation of the tax or exemption therefrom, the director of finance or his/her designee shall cause the tax to be recalculated, and shall so advise the Los Angeles County tax collector or other appropriate official.

(b) Whenever it is alleged that the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this article, the refund procedure shall be as follows:

(1) No claim for refund of tax payment shall be allowed in whole or in part unless filed with the city clerk within a period of three years from the date of the claimed overpayment. All such claims for refund of the amount of the overpayment must be filed on forms furnished, and in the manner prescribed by the finance department of the city. Refunds may be made solely from the special tax revenues collected under this article.

(2) In the event the director of finance denies the claim, he/she shall notify the claimant pursuant to California Government Code Section 913.

(c) The director of finance shall have the power to settle claims involving the special tax, and the power to accept and record underpayments or overpayments of such tax. The finance director shall have the authority to make refunds of this tax.

(d) If the county of Los Angeles does not collect any tax due under this article, then the finance director shall have the power and duty to enforce all of the provisions of this article. In such cases, an assessment may be made against the owner of a parcel in the manner provided by law. Any unpaid tax due under this article shall be subject to all remedies provided under the Municipal Code and as provided by law.

(e) The special tax shall be due in two equal installments in accordance with the collection procedures of the Los Angeles County tax collector, with the first installment due November 1st and the second installment due in the next succeeding February 1st, in each fiscal year. The owner of land, at the time set forth in California Revenue and Taxation Code Section 405 and 2192 for each fiscal year, shall have a personal obligation to the city until the tax is paid for such fiscal year.

(f) The finance director may prepare a questionnaire to be served on the owner of a parcel subject to this special tax. The questionnaire may request information which would be useful to the finance director in the enforcement or administration of this section. The failure by an owner to provide the information requested within thirty days of receipt of the request, or the act of an owner in knowingly providing false information, shall be a misdemeanor.

(g) In determining the gross square footage of improvements, the finance director may use county assessor’s records, city records, questionnaires and any other records reasonably deemed reliable. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

Procedural provisions of this article may be amended by ordinance duly enacted by the city council. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

If any section, subsection, part, clause, sentence or phrase of this article or the application thereof is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, the validity of the remaining portions of this article, the application thereof, and the tax imposed shall not be affected thereby but shall remain in full force and effect, it being the intention of the city council and the voters to adopt each and every section, subsection, part, clause, sentence or phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)

The ordinance enacting this article as a part of the South Pasadena Municipal Code and levying the special tax described herein shall be effective ten days after the date on which the city council has declared the voters of the city of South Pasadena have approved said ordinance by a vote of not less than two-thirds of the votes cast by the electors voting on the special tax proposal set forth in said ordinance. (Ord. No. 2025, § 1; Ord. No. 2187, § 4, 2009.)