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HomeMy WebLinkAboutOrd 06-97 EMS Excise TaxORDINANCE NO. 6- 97 AN ORDINANCE OF THE CITY OF DUBLIN AN URGENCY ORDINANCE IMPOSING AN EXCISE TAX FOR EMERGENCY MEDICAL SERVICES SUBJECT TO VOTER APPROVAL THE CITY COUNCIL OF THE CITY OF DUBLIN DOES ORDAIN AS FOLLOWS: SECTION 1 Chapter 3.32 added to Municipal Code Chapter 3.32 is hereby added to the Dublin Municipal Code, to read as follows: Section 3.32.010. Title This Chapter shall be known as the "EMS Tax Ordinance" of the City of Dublin. Section 3.32.020. Findings A. The City Council of the City of Dublin 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 soumes 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 provide a higher level of service than would otherwise be available to occupants of real property throughout the City. Currently, the first unit to respond to a call for emergency medical services typically is a fire engine company or fire truck company staffed with personnel who have been trained as emergency medical technicians CEMT's"). The EMT's can provide basic life support but cannot provide more advanced life support such as administering drugs or administering endotracheal intubation. The average response time is currently ten (10) minutes before an ambulance with a paramedic, who can provide advanced life support, arrives on the scene. The emergency medical services tax will enable the City to train and provide sufficient fire personnel as firefighter/paramedics so that there will be a minimum of two firefighter/paramedic companies on duty 24 hours a day. Firefighter/paramedics can provide advanced life support, including administration of drugs and endotracheal intubation, which EMT's are not authorized to perform. By providing a minimum of two firefighter/paramedics on duty 24 hours a day the City will reduce the average response time from ten minutes to five (5) minutes before ambulance personnel who can provide advanced life support arrive on the scene. C. The Council recognizes that occupants of different categories of property use differing 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 such 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 occupants of property 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. A single family unit is one "benefit unit." Because multiple family units in Dublin have lower occupant densities than single family units (Dublin General Plan Table 2.1 [3.2 persons/unit single family; 2.0 persons/unit multiple family]), the City finds it is appropriate to modify the weighted classification system developed in 1983 by the EMS District and the Assessor. The tax on multiple family units is 60% of the tax on a single family unit, which reflect§ the lower occupant densities of multiple family units. Non-residential 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 persons 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, they 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 occupants of property in Dublin and improve their quality of rrfe 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 vaca~nt 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 for more than six months. I. Approximately 69% of Dublin's residential units are owner-occupied and approximately 66% of all parcels are occupied by the property owner. 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 on the occupancy agreement. Moreover, non-payment will not be a lien on the property but a personal obligation of the occupant or owner. Page 2 J. It is not feasible for Dublin 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 of using and the use of emergency medical services. It is not a 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 of real property. Finally, because the tax proceeds are deposited in a special fund and the fund is restricted for emergency medical sen. ices, the tax is a special tax. Section 3.32.030. Definitions As used herein, the following definitions shall apply: A. "Emergency medical services" shall mean and include salaries (including benefits), equipment and training required to provide basic and advanced life support to persons suffering medical emergencies. B. "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. C. "Owner" shall mean the owner or owners of the real property to which emergency medical services are available as shown on Alameda County's most recent assessment roll. D. "Year" shall mean the period from July 1 to the following June 30. Section 3.32.040. Tax Imposed An annual Emergency Medical Services Tax ("tax") in the amounts set forth in Section 3.32.050 is hereby imposed on occupant of real property within the boundaries of the City of Dublin. The tax is an excise tax imposed on the occupant as of July 1 of each year; provided, however that if any building or structure on any pamel 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 pared 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. Section 3.32.050. Amount of Tax The tax per "benefit unit" (BU) is $10 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: Page 3 BU 1 1 RESIDENTIAL USES Single Family / Mobile Homes Each Detached Single Family Residential Home On The Pamel Improved Rural Residential Homesite One Mobile Home BU COMMERCIAL USES Commercial - General One-story Store, Miscellaneous commercial (improved) Restaurant Department Store, Discount House Shopping Center Supermarket BU RESIDENTIAL USES Multiple Residential Attached 2 or more Units When 2 or more attached units are on the same parcel shall be charged based on the actual number of units. tax will be 60% of 1 BU for each unit. This shall include: 2 or more Single Family Homes on I Parcel: Apartments / Condominiums / Cooperatives/ Restricted Income Properties / Multiple Residential Properties and Church Homes / Cooperative Housing Projeets/Townhomes Except that the common area of a Condominium or Planned Development projects which contain improvements, shall be charged one (1) BU. Common without improvements shall be zero. BU COMMERCIAL USES Improved Commercial 2 Car Washes, Commercial Garages (repair), Auto Dealerships 2 Service Stations, Parking Lots, Parking Garages 2 Funeral Homes 6 Nursing or Boarding Homes 5 Hospital (Convalescent or General) 5 Hotel, Motel, Mobile Home Parks 4 Banks, Medical-Dental, 1 to 5-story offices 7 Over 5-story offices 4 Bowling Alleys, Theaters (walk-in and drive-in) 2 Other Recreational activity (rinks, stadiums, race track etc.) BU INDUSTRIAL USES Industrial BU INSTITUTIONAL USES Institutional Warehouse, Miscellaneous Industrial Nurseries, Quarries (sand and gravel) Terminals, Trucking and Distribution Wrecking Yards Light Industrial Heavy Industrial (factories, etc.) 2 Improved government owned property 2 Golf Courses 5 Schools 0 Cemeteries 4 Churches 2 Other Institutional properties 4 Lodge Halls and Clubhouse RURAL USES Rural EXEMPT USES (No tax is imposed) Any Rural. Parcel with improvements 0 Exempt Public Agencies 0 Property leased/owned by a Public Utility 0 Mobile Home in Mobile Home Park 0 Vacant Land without Improvements 0 Partially complete Residential Tract Home Section 3.32.060. Exemptions The owner of real property that is unimproved is exempt from collection and payment of the tax. The tax imposed hereby shall not apply to the occupant of any property who, for any reason, is legally exempt therefrom. Page 4 Section 3.32.070. Determination of Land Use The records of the County Assessor of the County of Alameda as of Januaw 1 of each year and the records of the City of Dublin may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder. Section 3.32.080. Collection 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. Section 3.32.090. Use of Tax Proceeds 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. Section 3.32.100. Appropriations Limitation In no case shall the revenues generated by the tax levied and imposed by this ordinance exceed the limitation established by Article XIIIB of the Constitution of the State of California. Section 3.32.110. Untimely or Unpaid Taxes A one-time penalty often.percent (10%) of the tax due is hereby imposed on ail 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 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. Section 3.32.120. Administrative Interpretation 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 3.32.050 provided that the maximum number of benefit units for any use can be no more than seven (7). Page 5 Section 3.22.130. Refunds -- Improved Parcels The occupant or owner of improved parcel which was 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. Section 3.32.140. Refunds -- Grounds Not Specified Any person claiming a refund of the tax for any reason not provided herein shall first file a claim pursuant to section 1.04.070 of the Dublin 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. SECTION 2 Savings Clause If any provision, sentence, clause, section or part of Chapter 3.32 is found to be unconstitutional, illegal or invalid, such finding shall affect only such provision, sentence, clause, section or part, and shall not affect or impair any of the remaining parts of Chapter 3.32. SECTION 3 Authority for Ordinance This ordinance is enacted pursuant to the authority of Government Code sections 37100.5 and 50077. Any action to challenge the tax imposed by this ordinance shall be brought pursuant to Government Code section 50077.5. SECTION 4 Effective Date and Posting This ordinance shall take effect immediately pursuant to Government Code section 36937(d) in that it relates to taxes for the usual and current expenses of the City, namely, taxes to pay for emergency medical services. Notwithstanding the effective date of the ordinance, the tax imposed pursuant to this ordinance shall not become effective until submitted to a vote of the electorate at the June 3, 1997 election. If approved by two- thirds of the voters voting at the election, the tax shall become effective ten days following the certification of the results of the clection. Notwithstanding the provisions of Section 3.32.040, the tax for the 1997-98 fiscal year shall be due on the day following the effective date of this ordinance and may be paid in installments as provided in Section 3.32.080. The City Clerk of the City of Dublin shall ciuse this ordinance to be posted in at least three public places in the City of Dublin in accordance with Section 36933 of the Government Code of the State of California. PASSED, APPROVED AND ADOPTED by the City Council of the City of Dublin on this 4th day of March, 1997, by vote as follows: AYES: Councilrnetnbers Barnes, Burton, Howard, Lockhart and Mayor Houston NOES: None ABSENT: None ABSTAIN: None k,~ (] '~'ty C~rk Page 6 Mayor