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HomeMy WebLinkAbout2004-15 ballot mesaure appointed city clerkRESOLUTION NO. 2004-15 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH CALLING FOR A SPECIAL MUNICIPAL ELECTION, CONSOLIDATING SPECIAL MUNICIPAL ELECTION WITH PRESIDENTIAL PRIMARY ELECTION, PRESENTING BALLOT MEASURES TO MAKE THE POSITION OF CITY CLERK APPOINTIVE RATHER THAN ELECTIVE, AND ADOPTING AN ORDINANCE IMPOSING A SPECIAL ONE-HALF PERCENT SALES TAX TO FUND PUBLIC SAFETY SERVICES, TRANSMITTING MEASURE TO CITY ATTORNEY FOR IMPARTIAL ANALYSIS AND AUTHORIZING ARGUMENTS AND REBUTTAL ARGUMENTS IN FAVOR OF MEASURES. WHEREAS, 1. Election Code Section 10403 authorizes the City Council of the City of Ukiah ("City") to request the Mendocino County Board of Supervisors to consolidate a special municipal election with the statewide presidential primary election scheduled for March 2, 2004; and 2. The City Council shall set forth in the resolution the exact form of any ballot measures to appear on the election ballot and other matters necessary or convenient to call a special municipal election and consolidate it with a statewide election; NOW, THEREFORE, BE IT RESOLVED that: 1. The City Council hereby calls a special municipal election for March 2, 2004. 2. The City Council authorizes ballot propositions for said election as follows: a. The following ballot propositions in the following form shall be presented to the voters at the consolidated election: Resolution 2004-15 Page 1 of 3 MEASURE Shall the office of City Clerk be appointive? [] Yes [] No MEASURE Shall Ordinance No. 1050 be adopted to impose a transaction (sales) and use tax at a maximum rate of one-half of one percent to be used exclusively for the provision of public safety (police, fire and emergency medical) services within the city limits of the City of Ukiah. [] Yes [] No b. Measure A shall be considered approved if a simple majority of the voters voting in said election cast a "yes" vote. Measure B shall be considered approved, if a two-thirds majority of the voters voting in said election cast a "yes" vote. c. Measure B form: City of Ukiah Ordinance No. 1050, enacted by the voters pursuant to subsection 2.b of this Resolution, shall be in the form set forth in Attachment 1. 3. The City Council hereby requests the Mendocino County Board of Supervisors to consolidate the special municipal election with the statewide presidential primary election scheduled for March 2, 2004, and to enter a contract with the City for the provision of election services by the County in the form set forth in Attachment 2. Resolution 2004-15 Page 2 of 3 4. The City Clerk shall transmit a copy of the ballot measures set forth in section 2.a of this Resolution to the City Attorney for the preparation of an impartial analysis as required by Elections Code Section 9280. 5. By no later than November 14, 2003, the City Clerk shall post notice of the deadline for filing ballot arguments for or against a measure. Ballot arguments for or against a measure must be filed by November 25, 2003. Rebuttal arguments must be filed by December 5, 2003. If any argument is submitted in opposition to the measure, the Mayor is hereby authorized to file a rebuttal argument on behalf of the City Council as authorized by Elections Code Section 9285. PASSED AND ADOPTED by the City Council of the City of Ukiah on this 17th day of November 2003, by the following roll call vote: AYES: Councilmembers Rodin, Andersen, Baldwin, and Mayor Larson. NOES: None. ABSTAIN: None. ABSENT: Councilmember Smith. ATTEST: Gordon Elton, City Clerk Eric Larson, Resolution 2004-15 Page 3 of 3 ATTACHMENT 1 ORDINANCE NO. 1050 AN ORDINANCE OF THE CITY OF COUNCIL OF THE CITY OF UKIAH ADOPTING CHAPTER 8C OF DIVISION 1 OF THE UKIAH CITY CODE IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION The City Council of the City of Ukiah hereby ordains as follows: SECTION ONE. A new Chapter 8C of Division 1 is hereby added to the Ukiah City Code to read as follows: Article 1. General. {}1735: TITLE: This ordinance shall be known as the City of Ukiah Transactions and Use Tax Ordinance. The City of Ukiah hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City. {}1736: OPERATIVE DATE: "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. {}1737: PURPOSE: This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax as authorized by Revenue and Taxation Code Section 7285.91 in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7286.24 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a 2/3 majority of the City Council adopts this ordinance and a 2/3 majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions 1 ATTACHMENT 1 and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. E. To raise revenue for public safety services as further provided herein. § 1738: CONTRACT WITH STATE: Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. Article 2. Transactions and Use Tax §1739: TRANSACTIONS TAX RATE: For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of the City at the rate of one-half of one percent (.5%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. §1740: PLACE OF SALE: For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. §1741: USE TAX RATE: An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half of one percent (.5%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. §1742: ADOPTION OF PROVISIONS OF STATE LAW: Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. §1743: LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES: In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: ATTACHMENT 1 A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. {}1744: PERMIT NOT REQUIRED: If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance. §1745: EXEMPTIONS AND EXCLUSIONS: A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: ATTACHMENT 1 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. ATTACHMENT 1 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. Article 3. Permissible Uses of Transactions and Use Tax §1746: EXPENDITURE PLAN: A. Use of the tax proceeds. The revenues received by the City from the tax imposed by this Chapter ("Proceeds") together with any interest earned by the Proceeds shall be used exclusively to provide public safety services within the City. As used herein, "public safety services" means law enforcement and crime prevention services provided by the Ukiah Police Department, and fire protection and prevention and emergency medical services provided by the Ukiah Fire Department. The Proceeds may be used to pay the salaries, including overtime and specialty pay, and fringe benefits of public safety officers and support staff working in the Police 5 ATTACHMENT 1 Department and of firefighters, emergency medical technicians and support staff working in the Fire Department, and for the purchase of vehicles, equipment and supplies used exclusively by the Police and Fire Departments. Except as otherwise provided herein, the amount of general fund revenues budgeted in any future fiscal year for public safety services in the City shall not be less than the amount budgeted for public safety services in the 2003-2004 fiscal year. The Proceeds shall be used exclusively to supplement and not to supplant the amount of general fund revenues budgeted for public safety services in the 2003-2004 fiscal year. Except as otherwise provided herein, the amount of general fund revenues budgeted in any future fiscal year for public safety services in the City shall not be less than an amount necessary to maintain public safety services at the level available in the City in the 2003-2004 fiscal year ("base year level") with additional services as specified herein, when those general fund revenues are combined with the Proceeds; provided, however, that this requirement shall not prevent the City from reorganizing or changing the method of providing public safety services. The additional services beyond the base year level required by this section shall include (1) the equivalent of four additional full-time peace officers as defined in Penal Code Section 7 and Title 3, Part 2, Chapter 4.5 (commencing with Section 830) assigned to patrol services, and (2) not less than $150,000 per year for capital expenditures benefiting the Fire Department, including, but not limited to, the purchase or improvement of equipment, vehicles and facilities. "Patrol services" as used herein means a uniformed assignment within the Police Department that provides general or specific law enforcement duties, including, but not limited to, Community Oriented Policing and Traffic Enforcement. The City shall not be obligated to provide the level of public safety services mandated by this section in any fiscal year in which the City Council makes written findings of fact. Those findings shall be based on substantial evidence that funding such level of public safety services will result in substantial and detrimental reductions of other basic municipal services provided by the City of Ukiah. B. Accounting for tax revenue. All revenues produced by the tax imposed by this Section and all interest on said revenues shall be placed in an account separate and apart from the general fund, designated the "Public Safety Services Fund," and shall be designated for use and used only in accordance with subsection A of this Section 1746. The income to and expenditures from the Public Safety Services Fund shall be accounted for separately in the financial reports and records of the City of Ukiah. Article 4. Miscellaneous {[1747: AMENDMENTS: Ail amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. {}1748: ENJOINING COLLECTION FORBIDDEN: No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. SECTION TWO ATTACHMENT 1 1. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. The City Council hereby declares that it would have adopted this Ordinance and any section, subsection, sentence, clause or phrase thereof irrespective of the fact that any one or more section, subsection, sentence, clause or phrase be declared unconstitutional or otherwise invalid. 2. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately. Approved on November 17, 2003 by the following roll call vote of the Ukiah City Council: AYES: NOES: ABSENT: ABSTAIN: Councilmembers Rodin, Andersen, Baldwin, and Mayor Larson. None. Councilmember Smith. None. Gordon Elton, City Clerk Eric Larson, Mayor ATFACHMENT 2 AGREEMENT BETWEEN THE CITY OF UKIAH AND MENDOCINO COUNTY FOR ELECTION SERVICES WHEREAS, a special Municipal Election has been set for March 2, 2004, the same day as the Statewide Presidential Primary Election, and the City Council of the City of Ukiah desires that the County Clerk shall conduct the election of March 2, 2004, for two (2) ballot measures submitted to the Board of Supervisors with the request for consolidation at least 88 days before the election. 1. The County Clerk shall provide the following services in connection with conducting the March 2, 2004 Municipal Election, on the City's behalf: a. Establish precinct boundaries to coincide with Statewide Election. b. Designate polling places and appoint election officers. Ce Notify election officers of their appointment and instruct inspectors concerning their duties. d. e. ge he Appoint and pay election officers. Arrange for the availability of polling places, all supplies necessary for casting ballots, and setting up of voting booths. Publish lists of precincts, election officers, polling places, and hours polls will be open. Provide sample ballots to each voter. Receive absent voter applications: supply absent voter ballots to applicants; accept absent voter ballot returns; retain custody of absent voter ballots; and count absent voter ballots. . Provide Certificate of County Clerk as to result of the Canvass, for approval by the City Council. The City Clerk of the City of Ukiah shall be responsible for: a. All functions of the City Clerk relative to arguments concerning City measures as set forth in Article 4, Chapter 3, Division 5 (§ 5012) of the Elections Code, including filing and accepting notices required. C:'xMY DOCUMENTS\RESO 2003-2004~s~TYACHMENT 2 ELECTION CONTRACT.DOC b. Publication of the Notice of Election. c. Receipt of campaign statements and disclosure statements as required by law. 3. In consideration of the services rendered by the County Clerk and described herein, the City of Ukiah agrees to pay the actual direct costs reasonably attributable to the City's Municipal Election, and a ten percent (10%) charge for associated overhead based upon a detailed invoice prepared by the County Clerk and presented to the City for payment. 4. Payment for services due under this agreement shall be made after billing is submitted by the County of Mendocino.' DATED: CITY OF UKIAH, CALIFORNIA By: Eric Larson, Mayor BOARD OF SUPERVISORS MENDOCINO COUNTY, CALIFORNIA By: Richard Shoemaker, Chairman By: _/~.~~. ~' Gordon Elton, City Clerk By: Kristi Furman, Clerk of the Board CAMY DOCUMENTS~RESO 2003-2004LYKFACHMENT 2 ELECTION CONTRACT.DOC