City of Albany, CA
Alameda County
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Table of Contents
Table of Contents
Editor's Note: For State law as to taxation generally, see Rev. & Tax. C.A., § 1 et seq. As to admission tax at horse racing meets, see subsections 5-14.20 to 5-14.25 of this Code. As to licenses and license taxes generally, see Chapter 5. For provisions establishing the offices of the City Assessor and Tax Collector, see §§ 2-7 and 2-8 of this Code.
[1]
Editor's Note: For Charter provision as to fiscal year, see Charter, §4.08. For Charter provision as to authority of Council to provide for a system for the assessment, levy, collection and equalization of taxes, see Charter, §4.09. For Charter provision as to tax limit, see Charter, §4.10.
[Ord. #58-017, § 5; 1958 Code § 25.5]
All of the provisions of the laws of the State relating to the assessment of property and the levying and collecting of taxes thereon, and to the sale of property for nonpayment of taxes, and redemption of property from tax sales, contained in Division 1 of the Revenue and Taxation Code of the State, except Sections 133 and 464; Sections 751, 752, 753, 754, 755, 757, 758, 791, 792, 793, 826, 827, 829, 830, 831, 832 and 833; Sections 1101 to 1104, inclusive; Sections 1136 to 1141, inclusive; Sections 1603 and 1604; Sections 1831 to 1834, inclusive; Sections 1866 to 1870, inclusive; Sections 3101 to 3112, inclusive; Sections 3391 to 3395, inclusive; Sections 3534 to 3556, inclusive; Sections 3651 to 3661, inclusive; Sections 3691, 3693, 3694, 3695, 3695.3, 3695.4, 3696, 3696.5, 3697, 3698, 3699, 3700, 3701, 3701.5, 3702, 3703, 3704, 3706, 3707, 3708, 3708.5, 3709, 3710, 3715, 3716, 3717.5, 3718, 3719, 3720, 3721, 3722, 3723 and 3724; Sections 3771 to 3775, inclusive; Sections 3791 to 3814, inclusive; Section 3841; Sections 3900 to 3913, inclusive; Sections 3950 to 3972, inclusive; Sections 4691 to 4696, inclusive; Sections 5026 to 5029, inclusive; Sections 5061 to 5064, inclusive and Sections 28001 to 28011, inclusive, are hereby adopted and made a part of this section the same as though fully herein rewritten and set forth. All of the provisions of Article I and Article III, Chapter 1, Division 4, Title 4 of the Government Code of the State, excepting Section 43065, are hereby adopted and made a part of this section the same as though fully herein rewritten and set forth.
In such State law where the context requires, the term "City of Albany" is substituted for the term "County" or "district," the term "City Clerk" is substituted for the term "auditor" or "County auditor" or "controller," the term "City Council" is substituted for the term "County supervisors" or "Board of Supervisors," the term "City Attorney" is substituted for the term "district attorney" and the term "City of Albany" for the term "State," it being the intention that such provisions shall refer to the "City" officials and bodies, rather than the "County and State" officials and bodies.
[1]
Editor's Note: Former subsection 4-1.2, Council to Sit as Board of Equalization, previously codified herein and containing portions of 1958 Code §25.6 and Ordinance No. 58-017, was repealed in its entirety by Ordinance No. 97-11.
[1]
Editor's Note: For State law as to sales and use taxes generally, see Rev. & Tax. C.A., §§6001 to 7176. As to Uniform Local Sales and Use Taxes, see Rev. & Tax. C.A., §§7200 to 7209.
[Ord. #73-09, § 1; 1958 Code § 25.7-1]
This section shall be known as the "Uniform Local Sales and Use Tax Regulations."
[Ord. #73-09, § 1; 1958 Code § 25.7-2]
The rate of sales tax and use tax imposed by this section shall be ninety-five one hundredths of one (95/100 of 1%) percent.
[Ord. #73-09, § 1; 1958 Code § 25.7-3]
This section shall be operative on January 1, 1974.
[Ord. #73-09, § 1; 1958 Code § 25.7-4]
The City Council hereby declares that this section 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 adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code.
b. 
To adopt a sales and use tax ordinance which incorporates provisions identical to those of the sales and use tax law of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code.
c. 
To adopt a sales and use tax ordinance which 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 sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting City sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this section.
[Ord. #73-09, § 1; 1958 Code § 25.7-5]
Prior to the operative date, this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax regulation; provided, that if this 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 rather than the first day of the first calendar quarter following the adoption of this section.
[Ord. #73-09, § 1; 1958 Code § 25.7-6]
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate stated in subsection 4-2.2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.
[Ord. #73-09, § 1; 1958 Code § 25.7-7]
For the purposes of this section, 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 (1) 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.
[Ord. #73-09, § 1; 1958 Code § 25.7-8]
An excise tax is hereby imposed on the storage, use or other consumption in this City of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this City at the rate stated in subsection 4-2.2 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.
[Ord. #73-09, § 1; 1958 Code § 25.7-9]
Except as otherwise provided in this section and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this section as though fully set forth herein.
[Ord. #73-09, § 1; 1958 Code § 25.7-10]
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word "State" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the City, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this section; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State, where the result of the substitution would be to 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 to 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 provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203.
[Ord. #73-09, § 1; 1958 Code § 25.7-11]
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this section.
[Ord. #73-09; Ord. #83-010; 1958 Code § 25.7-12]
a. 
The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
b. 
The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any City and County, County, or City, in this State shall be exempt from the tax due under this section.
c. 
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the City 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 site, the United States, or any foreign government.
d. 
In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property 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 is exempted from the use tax.
[Ord. #73-09; Ord. #83-010; 1958 Code § 25.7-13]
a. 
The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
b. 
The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any City and County, County, or City, in this State shall be exempt from the tax due under this section.
c. 
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the City in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
d. 
The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax.
e. 
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the City 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.
f. 
In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property 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 is exempted from the use tax.
[Ord. #73-09, § 1; 1958 Code § 25.7-14]
a. 
Subsection 4-2.13, above shall become operative on January first of the year following the year in which the State Board of Equalization adopts an assessment ratio for State-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time subsection 4-2.12 shall become inoperative.
b. 
In the event that subsection 4-2.13 becomes operative and the State Board of Equalization subsequently adopts an assessment ratio for the State assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, subsection 4-2.12 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time subsection 4-2.13 shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for State-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time subsection 4-2.13 shall again become operative and subsection 4-2.12 shall become inoperative.
[Ord. #73-09, § 1; 1958 Code § 25.15]
All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this section.
[Ord. #73-09, § 1; 1958 Code § 25.7-16]
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 this City, or against any officer of the State or this City, to prevent or enjoin the collection under this section, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
[Ord. #73-09, § 1; 1958 Code § 25.7-17]
Any person violating any of the provisions of this section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished in accordance with Section 1-9 of this Code.
[Ord. #68-05, § 1; 1958 Code § 25.21]
This section shall be known as the "Uniform Transient Occupancy Tax Regulation of the City of Albany".
[Ord. #68-05, § 1; 1958 Code § 25.22]
As used in this section:
HOTEL
Shall mean any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
OCCUPANCY
Shall mean the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
OPERATOR
Shall mean the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this section and shall have the same duties and liabilities as his principal. Compliance with the provisions of this section by either the principal or the managing agent shall, however, be considered to be compliance by both.
RENT
Shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
TRANSIENT
Shall mean any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this section may be considered.
[Ord. #68-05, § 1; 1958 Code § 25.23; Ord. #87-06, § 1]
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten (10%) percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the City Treasurer may require that such tax shall be paid directly to the City Treasurer.
[Ord. #68-05, § 1; 1958 Code § 25.24]
No tax shall be imposed upon:
a. 
Any person as to whom, or any occupancy as to which it is beyond the power of the City to impose the tax herein provided;
b. 
Any Federal or State officer or employee when on official business;
c. 
Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the City Treasurer.
[Ord. #68-05, § 1; 1958 Code § 25.25]
Each operator shall collect the tax imposed by this section to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that if added, any part will be refunded except in the manner hereinafter provided.
[Ord. #68-05, § 1; 1958 Code § 25.26]
Within thirty (30) days after commencing business, each operator of any hotel renting occupancy to transients shall register such hotel with the City Treasurer and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:
a. 
The name of the operator;
b. 
The address of the hotel;
c. 
The date upon which the certificate was issued;
d. 
This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the City Treasurer for the purpose of collecting from transients the transient occupancy tax and remitting such tax to the City Treasurer. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including, but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit.
[Ord. #68-05, § 1; 1958 Code § 25.27]
Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the City Treasurer, make a return to the City Treasurer, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the City Treasurer. The City Treasurer may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this section shall be held in trust for the account of the City until payment thereof is made to the City Treasurer.
[Ord. #68-05, § 1; 1958 Code § 25.28; Ord. #87-06, § 2]
a. 
Original Delinquency. Any operator who fails to remit any tax imposed by this section within the time required shall pay a penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax.
b. 
Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10%) percent of the amount of the tax in addition to the amount of the tax and the ten (10%) percent penalty first imposed.
c. 
Fraud. If the City Treasurer determines that the nonpayment of any remittance due under this section is due to fraud, a penalty of twenty-five (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in paragraphs a and b of this subsection.
d. 
Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this section shall pay interest at the rate of one and one-half (1-1/2%) percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
e. 
Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this subsection shall become a part of the tax herein required to be paid.
[Ord. #68-05, § 1; 1958 Code § 25.29]
If any operator shall fail or refuse to collect such tax and to make, within the time provided in this section, any report and remittance of such tax or any portion thereof required by this section, the City Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the City Treasurer shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this section and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this section. In case such determination is made, the City Treasurer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the City Treasurer for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the City Treasurer shall become final and conclusive and immediately due and payable. If such application is made, the City Treasurer shall give not less than five (5) days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the City Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in subsection 4-3.10 hereof.
[Ord. #68-05, § 1; 1958 Code § 25.30]
Any operator aggrieved by any decision of the City Treasurer with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
[Ord. #68-05, § 1; 1958 Code § 25.31]
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this section to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the City Treasurer shall have the right to inspect at all reasonable times.
[Ord. #68-05, § 1; 1958 Code § 25.32]
a. 
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this section, it may be refunded as provided in paragraphs b and c of this subsection, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the City Treasurer within three (3) years of the date of payment. The claim shall be on forms furnished by the City Treasurer.
b. 
An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the City Treasurer that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
c. 
A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in paragraph a of this subsection, but only when the tax was paid by the transient directly to the City Treasurer, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the City Treasurer that the transient has been unable to obtain a refund from the operator who collected the tax.
d. 
No refund shall be paid under the provisions of this subsection unless the claimant establishes his right thereto by written records showing entitlement thereto.
[Ord. #68-05, § 1; 1958 Code § 25.33]
Any tax required to be paid by any transient under the provisions of this section shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this section shall be liable to an action brought in the name of the City for the recovery of such amount.
[Ord. #68-05, § 1; 1958 Code § 25.34]
Any person violating any of the provisions of this section shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred ($500.00) dollars or by imprisonment in the City Jail for a period of not more than six (6) months, or by both such fine and imprisonment.
Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to finish a supplemental return or other data required by the City Treasurer, or who renders a false or fraudulent return or claim is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this section to be made, is guilty of a misdemeanor and is punishable as aforesaid.
[1]
Editor's Note: Former § 4-4, Telephone, Gas and Electricity Users Tax, adopted as §§ 25.35 through 25.51 of the 1958 Code, as amended, was repealed 7-20-2020 by Ord. No. 2020-08. For the current utility users' tax, see § 4-11.
[Ord. #67-011, § 1; 1958 Code § 25.53; Ord. #92-014, § I, A]
This section shall be known as the "Real Property Transfer Tax Regulations of the City of Albany". It is adopted pursuant to authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the State Revenue and Tax Code and pursuant to Albany's powers as a Charter City.
[Ord. #67-011, § 2; Ord. #74-03, § 1; 1958 Code § 25.54; Ord. #87-013, § 1; Ord. #92-014, § I, B; Ord. #94-08, § 1;[1] Res. #02-60, § 1[2]]
There is hereby imposed a tax levied at the rate of one hundred fifteen hundredths (115/100) of one (1%) percent of the value of consideration, effective January 1, 2003 on the following:
a. 
All transfers by deeds, instruments, writings, or any other document by which any lands, tenements, or other interest in real property are sold, assigned, conveyed, transferred, exchanged or title otherwise changed within the City of Albany; or
b. 
Any transaction or change in title whereby the form of title to real property is granted, assigned, changed, transferred or otherwise conveyed to or vested in a person(s), purchaser(s), or transferee(s) in a different percentage of ownership on title that had been set forth on the prior deed or document evidencing title.
c. 
Any transaction or transfer of greater than five (5%) percent interest, ownership, or control of stock or shares in a corporation, interest in partnerships, or interest in other legal entities that is transferred or conveyed through the purchase or transfer of corporate stock, partnerships interest, shares or interest in limited liability companies, or ownership interest in other legal entities. Such purchase or transfer of such stock, shares, or other interest shall be considered and shall constitute, for the purposes of imposing a tax, a change of ownership of property owned by the corporation, limited liability company, partnership or other legal entity.
[1]
Editor's Note: This subsection shall become effective 30 days on or after its final passage and adoption, except as follows: Any transaction in which escrow was opened on or before August 1, 1994 and the escrow closed by October 31, 1994 shall be taxed at the rate of 64/100 of 1% of the value of consideration. Any transaction in which an escrow has not been opened but for which documents were entered into on or before August 1, 1994 in which the transaction was finalized and deeds transferred on or before October 31, 1994 shall likewise be taxed in the same manner as escrow is referred hereto for. All other transactions which are subject to this tax shall be taxed at the rate as set forth in Section 4-5.2 as amended by this subsection.
[2]
Editor's Note: Resolution 02-60 was approved by the electorate as Measure H at the election of November 5, 2002.
[Ord. #67-011, § 3; 1958 Code § 25.55; Ord. #87-013, § 2; Ord. #92-014, § I, C]
Any persons who make a transfer which is subject to tax imposed under this section, and any persons to whom such transfer is made, shall be jointly and severally liable for payment of tax imposed under this section; provided, however, that the United States, State of California, any City, County, City and County, district or any other political subdivision of the State of California shall be exempt from any liability for the tax imposed herein.
[Ord. #67-011, § 4; 1958 Code § 25.56; Ord. #87-013, § 3; Res. #92-014, § I, D]
As used in this section:
REAL PROPERTY AND REALTY
Shall mean real properties defined by and under the laws of the State of California.
VALUE OF CONSIDERATION
Is defined and shall mean any and/or all of the following:
a. 
Value of consideration shall mean the total consideration, valued in money of the United States, paid or delivered, or contracted to be paid or delivered in return for the transfer of real property, including the amount of any indebtedness existing immediately prior to the transfer which is secured by a lien, deed of trust or other encumbrance on the property conveyed and which continues to be secured by such lien, deed of trust or encumbrances after the transfer, and also including the amount of any indebtedness which is secured by a lien, deed of trust or encumbrance given or placed upon the property in connection with the transfer to secure the payment of the purchase price or any part thereof which remains unpaid at the time of transfer.
b. 
Value of the consideration also includes the amount of any special assessment levied or imposed upon the property by a public body, district or agency, where the special assessment is a lien or encumbrance on the property and the purchaser or transferee agrees to pay such special assessment or takes the property subject to the lien of such special assessment.
c. 
Value of the consideration also includes and may involve money or anything of value, including: love, affection, gift, forbearance of a debt or obligation, or exchange of property or rights to something of value. If the "value of the consideration" cannot be definitely determined, or is left open to be fixed by future contingencies, "value of the consideration" shall be deemed to mean the fair market value of the property at the time of transfer.
[Ord. #67-011, § 5; 1958 Code § 25.57; Ord. #87-013, § 4; Ord. #92-014, § I, E]
Any transfer made solely to secure a debt; provided, however, that nothing herein contained shall be deemed to exclude the amount of any such indebtedness from being included in the "value of consideration", pursuant to this section in connection with transfers which are not made solely to secure a debt.
[Ord. #67-011, § 6; 1958 Code § 25.58; Ord. #92-014, § I, F]
Any tax imposed pursuant to this section shall not apply to the making, delivering or filing of conveyances to make effective any plan or organization or adjustment whereby a mere change in identity, forum or place of organization is effective, and if:
a. 
Confirmed under the Federal Bankruptcy Act, as amended;
b. 
1. 
Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended; or
2. 
Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) Section 506 of Title 11 of the United States Code, as amended;
c. 
Whereby a mere change in identity, form or place or organization is effected.
d. 
Such conveyance occurs within five (5) years from the date of such confirmation, approval or change.
[Ord. #67-011, § 7; 1958 Code § 25.59; Ord. #92-014, § I, G]
Any tax imposed pursuant to this section shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if;
a. 
The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
b. 
Such order specifies the property which is ordered to be conveyed;
c. 
Such conveyance is made in obedience to such order.
[Ord. #92-014, § I, H]
a. 
Any tax imposed pursuant to this section shall not apply with respect to any deed, instrument or other writing which purports to transfer, divide or allocate community, quasi community or quasi marital property as is between spouses for the purposes of effecting a division of community, quasi community or quasi marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Civil Code of the State of California or by written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
In order to qualify for the exemption provided in this section, the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to such exemption.
[Ord. #92-014, § I, I]
Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality or either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.
[Ord. #92-014, § I, J]
Any tax imposed pursuant to this section shall not apply with any respect to any deed, instrument, or other writing to which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality or either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by a nonprofit organization on behalf of a government unit, within the meaning of Section 1.103-l(b) of Title 26 of the Code of Federal Regulations or as amended.
[Ord. #92-014, § I, K; Ord. #94-013, § 1]
Any tax imposed pursuant to this section shall not apply to transfers, conveyances, leases, or subleases without consideration (exclusive of the value of any lien or encumbrance remaining thereon) which:
a. 
Confirm or correct a deed previously recorded or filed.
b. 
Effectuate a gift or consideration of "love and affection", so long as one of the original owners remains on title.
c. 
Partition property.
d. 
Effectuate a will or intestate succession.
e. 
Effectuate the right of survivorship of a joint tenant.
f. 
Any transfer by an individual, transferring his/her property into a trust so long as (1) the transferor is the present beneficiary of the trust, or (2) the trust is revocable, or any transfer by a trustee of such trust described in either clause (1) or (2) back to the original owner (trustor).
g. 
Any transfer from a legal entity (e.g., partnership, corporation, or trust) to an individual(s) which results solely in a change in the method of holding title to the real property and in which proportional ownership interests of the transferors and transferees, whether represented by stock, partnership interests, or otherwise, in each and every piece of real property owned by the transferor entity, remain the same after the transfer.
h. 
Any transfer from an individual(s), legal entity, or trust to a legal entity such as a partnership or a corporation in which shares or interests are owned and which result solely in a change in the method of holding title to the real property and in which proportional ownership interests of the transferors and transferees, whether represented by stock, partnership interests, or otherwise, and each and every piece of real property owned by the transferor, remain the same after the transfer. Additionally, each such transfer to the transferee legal entity shall include a requirement that the legal documents of the transferee legal entity contain a restriction prohibiting the sale of stock of that entity or transfer of interests in that entity without prior notification to the City of Albany so that the City of Albany is able to ascertain whether subsequent shares of stock or interests in the entity are being sold which would alter the proportionable ownership interest and thereby create a taxable transfer under the other provisions of this chapter. Said restriction shall be in a form and content approved by the City of Albany.
[Ord. #92-014, § I, L]
The City Treasurer's office of the City of Albany (herein after referred to as "Tax Collector") shall cause to have collected the tax imposed under this section and shall otherwise administer this section. The Tax Collector shall make such rules and regulations not inconsistent with this section, as are deemed reasonably necessary or desirable to administer this section. In the administration of this section, the Tax Collector shall interpret its provisions consistent with the provisions of this section.
[Ord. #92-014, § I, M]
The tax imposed under this section is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquent penalty of ten (10%) percent of the amount of the tax due shall accrue. An administrative charge of fifty ($50.00) dollars on each property and a release of lien fee in an amount equal to the amount charged by the Alameda County Recorders Office or any agent thereof, shall be added to that amount owed for each property approved for a tax lien by the City Council.
In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of ten (10%) percent shall accrue if the tax remains unpaid on the 90th day following the date of the original delinquency. Interest shall accrue at the rate of one (1%) percent per month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalties accrued shall become a part of the tax.
[Ord. #92-014, § I, N]
The amount, penalty and interest imposed under the provisions of this section is hereby assessed against the property upon the transfer of which the tax is imposed, and if not paid when due, such tax shall constitute an assessment against such property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof, including all penalties and interests are paid or until it is discharged of record. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for recovery for such amount.
The Tax Collector or any designee shall file with the City Administrator notice of the names of those persons against whom the City will file liens. Upon receipt of such notice, the City Administrator or designee shall present the list to the City Council, and the City Council shall forthwith, by resolution, fix a time and place for public hearing on such notice.
The Tax Collector or any designee shall cause a copy of such resolution and notice to be served upon the transferor or transferee of the property not less than five (5) days prior to the time fixed for such hearing. Such service shall be by mailing a copy of such resolution and notice to the transferee or transferor of the property at his/her last known address. Service shall be deemed complete at the time of deposit of the deposit in the United States mail. With the confirmation of the report by the City Council, the delinquent tax charges contained therein which remain unpaid by the transferor or transferee shall constitute a special assessment against said property, and shall be collected at such time as it is established by the County Assessor for inclusion of the next property assessment.
The Tax Collector or designee, shall turn over to the County Assessor for inclusion for the next property assessment the total sum of unpaid delinquent charges consisting of delinquent transfer charges, penalties and interest at the rate of ten (10%) percent per annum from the date of recordation to the date of lien.
Thereafter, said assessment may be collected at the same time and in the same manner as ordinary Municipal taxes are collected and shall be subject to the same penalties and the same procedures of sale as provided for delinquent, ordinary Municipal taxes. The assessment liens previously imposed upon the property are paramount to all other liens except for those of State, County, and Municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and charges due and payable thereon are paid. All taxes applicable to the levy, collection, and enforcement of the Municipal taxes shall be applicable to said special assessments.
[Ord. #67-011, § 10; 1958 Code § 25.62; Ord. #92-014, § I, O]
Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected or received by the City under this section, it may be refunded as hereinafter provided in this section, provided a written claim therefor stating under penalty of perjury the specific grounds under which claim is founded is filed with the City Treasurer or designee or within three (3) years of the date of payment. The claims shall be made on forms furnished by the City Treasurer or designee. The City Treasurer or designee may make such a refund if he/she is satisfied that the claimant is entitled to the refund under the provisions of this section. No refund shall be paid under the provisions of this section unless the claimant establishes his/her right thereto by written records showing entitlement thereto.
[Ord. #67-011, § 9; 1958 Code § 25.61; Ord. #92-014, § I, P]
The County Recorder shall administer this section of the Code and conformity with such procedural provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and other provisions of a County ordinance adopted pursuant thereto, so long as neither the County ordinance nor the Revenue and Taxation Code do not conflict with the provisions of this section.
[Ord. #92-014, § I, Q]
The tax imposed by this Article shall be paid to the City by the persons referred to in this Article and in subsection 4-5.3. The City Treasurer, or designee, shall have the authority as part of any rules and regulations promulgated by him/her as provided for herein to require that the payment shall be accomplished by a declaration of the amount of tax due signed by the person paying the tax or by his/her agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deeds of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property which a purchaser or transferee agrees to pay or which remains a lien on the property at the time of transfer. The declaration shall identify the deed, instrument or writing effecting the transfer for which the tax is being paid. The City Treasurer, or designee may require delivery to him/her of a copy of such deed, instrument or writing whenever he/she deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this section. The City Treasurer, or designee may rely on the declaration as to the amount of the tax due provided he/she has no reason to believe that the full amount of the tax due is not shown on the declaration.
Whenever the City Treasurer, or designee has reason to believe that the full amount of tax due is not shown on the declaration or has not been paid, he/she may, by notice served upon any person liable for the tax, require him to furnish a true copy of his records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three (3) years after recordation of the deed, instrument or writing which transfers such property.
[Ord. #92-014, § I, R]
If on the basis of such information as the City Treasurer, or designee receives pursuant to subsection 4-5.16 and/or on the basis of such other relevant information that comes into his/her possession, he/she determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he/she may recompute the tax due on the basis of such information.
If the required declaration is not submitted, the City Treasurer, or designee may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis on any information in his/her possession or that may come into his/her possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer.
[Ord. #92-014, § I, S]
The City Treasurer, or designee shall give written notice to a person liable for payment of the tax imposed under this section of his/her determination made under subsection 4-5.17. Such notice shall be given within three (3) years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made.
[Ord. #92-014, § I, T]
Any notice required to be given by the City Treasurer, or designee under this section may be served personally or by mail. If by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid, addressed to the person on whom it is to be served at his/her address as it appears in the records of the City or as ascertained by the City Treasurer, or designee. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason.
[Ord. #92-014, § I, U]
Any person against whom a determination is made under this section or any person directly interested may petition the City Treasurer, or designee for a redetermination within sixty (60) days after service upon the person of notice thereof. If a petition for redetermination is not filed in writing with the City Treasurer, or designee, City Hall, 1000 San Pablo Avenue, Albany, California 94706, within the sixty (60) day period, the determination becomes final at the expiration of the period.
[Ord. #92-014, § I, V]
If a petition for redetermination is filed within the sixty (60) day period, the City Treasurer, or designee shall reconsider the determination and, if the person has so requested in his/her petition, shall grant the person an oral hearing, and shall give him/her ten (10) days notice of the time and place of hearing. The City Treasurer, or designee may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.
[Ord. #92-014, § I, W]
The City Treasurer, or designee may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the City Treasurer, or designee at or before the hearing.
[Ord. #92-014, § I, X]
The order or decision of the City Treasurer, or designee upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof.
[Ord. #92-014, § I, Y]
The amount of any tax, penalty, and interest imposed under the provisions of this section shall be deemed a debt to the City. Any person owing money to the City under the provisions of this section shall be liable to an action brought in the name of the City for the recovery of such amount.
[Ord. #93-011, § 4]
This Section 4-6 may be cited as the City of Albany Municipal Facilities Revenue Bond Law.
[Ord. #93-011, § 4]
The Council hereby finds and declares that it is necessary, essential, a public purpose and municipal affair for the City to provide financing for municipal facilities serving residents and businesses of the City in the interests of the public health, safety and welfare.
[Ord. #93-011, § 4]
Unless the context otherwise requires, the following definitions shall govern the construction of this Section 4-6:
ACQUISITION AND CONSTRUCTION
Shall mean with respect to any facility or portion thereof, the acquisition, construction, improvement, furnishing, equipping, remodeling, repair, reconstruction or rehabilitation thereof.
BONDS
Shall mean any bonds, notes, installment sale agreements, leases or other obligations issued or entered into by the City pursuant to this Section 4-6 for the purpose of financing the costs of a facility, which are payable exclusively from revenues relating to such facility and other funds permitted by this Section 4-6.
CHARTER
Shall mean the charter of the City, as amended from time to time.
CITY
Shall mean the City of Albany, California, a charter city in the State existing under and exercising powers pursuant to the charter and Constitution of the State.
CITY COUNCIL
Shall mean the City Council of the City.
COSTS
Shall mean, with reference to a facility or any portion thereof, any or all of the following costs incurred for the acquisition and construction thereof:
a. 
Obligations of the City incurred for labor and materials in connection with the acquisition and construction of such facility or portion thereof;
b. 
The cost of acquisition and construction of any property, whether real or personal and improved or unimproved, including franchise rights and other intangible property, and any interests therein, required for the acquisition and construction of such facility or portion thereof;
c. 
The cost of demolishing, removing or relocating any building or structure, and the cost of making relocation assistance payments required by law;
d. 
The cost of contract bonds and of insurance of all kinds that may be required or necessary during the course of the acquisition and construction of such facility or portion thereof;
e. 
All costs of engineering, legal and consultant services, including the costs of the City for surveys, estimates, plans and specifications and preliminary investigation therefor, and for supervising construction, as well as for the performance of all other duties required by or consequent upon the proper acquisition and construction of such facility or portion thereof;
f. 
All costs incurred in connection with proceedings by the City necessary to comply with the California Environmental Quality Act of 1970, as amended;
g. 
All amounts required to fund any reserve funds for bonds and any interest on bonds becoming due and payable during a period not exceeding the period of acquisition and construction of such facility or portion thereof, and for twelve (12) months thereafter;
h. 
All costs of issuance of the bonds;
i. 
All costs which the city shall be required to pay, under the terms of any contract or contracts, for the acquisition and construction of such facility or portion thereof;
j. 
The refinancing of any existing indebtedness relating to such facility or portion thereof; and
k. 
Any sums required to reimburse the City for advances made for any of the above items, or for any other costs incurred and for work done which are properly chargeable to such facility or portion thereof.
FACILITY
Shall mean any land, improvements, facilities, equipment and other property of any nature whatsoever, which are used in any municipal enterprise of the City. Such municipal enterprises may include, but shall not be limited to, any one or more of the following: (a) the system of the City for the acquisition, storage, treatment and distribution of water for domestic use, irrigation, sanitation, industrial use, fire protection, recreation or any other public or private use; (b) the system of the City for the collection, treatment and disposal of sewage, waste or storm water, including drainage; (c) public parking lots, garages or other automotive or vehicular parking facilities, including any and all public off-street vehicular parking facilities; (d) hospitals and facilities appurtenant thereto; and (e) any other facility for which the City is authorized to provide financing through the issuance of revenue bonds. The precise description of any facility for which financing is provided under this Section 4-6 shall be set forth in the proceedings of the City Council authorizing such financing.
REVENUES
Shall mean, with respect to a facility, all gross income and revenue received by the City from the ownership and operation of such facility, including all fees and charges received by the City for the services of such facility and all other income and revenue howsoever derived by the City from the ownership and operation of such facility or arising from such facility, and including all receipts derived from the investment of such income or revenues, including moneys deposited in a sinking, redemption or reserve fund or other fund to secure the bonds or to provide for the payment of the principal of or interest on the bonds and such other moneys as the City Council may in its discretion make available therefor. With respect to any grant anticipation notes issued under this Section 4-6, the term revenues shall also include the revenues derived from the proceeds of any federal or State grant with respect to such facility. The precise description of the revenues with respect to any facility for which financing is provided under this Section 4-6 shall be set forth in the proceedings of the City Council authorizing such financing.
SECTION 4-6
Shall mean this Section 4-6 of the Albany City Code, as amended from time to time in accordance herewith.
STATE
Shall mean the State of California.
[Ord. #93-011, § 4]
In connection with the acquisition and construction of a facility by the City, the City is authorized and empowered:
a. 
To issue bonds for the purpose of financing or otherwise assisting the payment of the costs of such facility and for the purpose of funding or refunding any issue of bonds.
b. 
To establish the terms and conditions for the financing of any component of such facility undertaken pursuant to this Section 4-6.
c. 
To employ or contract for such legal, consultant, underwriting, economic feasibility, or other services in connection with the financing of such facility, or to contract for bond insurance or other forms of collateral security, as may be necessary in the judgment of the City Council for the successful financing of such facility and the issuance and sale of bonds therefor.
d. 
In addition to all other powers specifically in this Section 4-6, to do all things necessary or convenient, in the judgment of the City Council, to carry out the purposes of this Section 4-6.
[Ord. #93-011, § 4]
The City may issue its bonds for the purpose of financing or otherwise assisting the acquisition and construction of all or any portion of a facility as authorized by this Section 4-6. Every issue of bonds shall be a special obligation of the City, payable solely from all or any part of the revenues with respect to such facility. It shall not be necessary that the issuance of any bonds be subject to authorization by the voters of the City.
[Ord. #93-011, § 4]
Bonds may be issued as serial bonds or as term bonds, as current interest bonds or capital appreciation bonds, or in such other or additional forms as the City Council may deem advisable. The bonds shall be authorized by resolution of the City Council and shall bear such date or dates, mature at such time or times, bear interest at such fixed or variable rate or rates, be payable at such time or times, be in such denominations, be in such form, carry such registration privileges, be executed in such manner, be payable in lawful money of the United States of America at such place or places, and be subject to such terms of redemption as the City Council may provide. The bonds may be sold at either a public or private sale and for such prices as the City Council shall determine.
[Ord. #93-011, § 4]
Any proceedings of the City authorizing bonds for a facility may contain provisions respecting any of the following terms and conditions, which shall be a part of the contract with the owners of the bonds:
a. 
The pledge of all or any part of the related revenues, subject to such agreements with bond owners as may then exist.
b. 
The creation of any mortgage, lien or other security interest on any part of a facility, or on any other funds, rights or assets of the City of any nature whatsoever relating to such facility.
c. 
The interest and principal to be received and other charges to be charged and the amounts to be raised each year thereby, and the use and disposition of such revenues.
d. 
The setting aside of reserves on sinking funds and the regulation and disposition thereof.
e. 
Limitations on the purposes to which the proceeds of a sale of any issue of bonds, then or thereafter issued, may be applied, and pledging such proceeds to secure the payment of the bonds or any issue of bonds.
f. 
Limitations on the issuance of additional bonds, the terms upon which additional bonds may be issued and secured, and the refunding of outstanding bonds.
g. 
The procedure, if any, by which the terms of any contract with bond owners may be amended or abrogated, the amount of Bonds the owners of which must consent thereto, and the manner in which such consent may be given.
h. 
Specification of the acts or omissions to act which shall constitute a default in the duties of the City to the owners of the bonds, and providing the rights and remedies of such owners in the event of default.
i. 
Such other terms and conditions pertaining to the issuance of the bonds as are deemed advisable by the City Council.
[Ord. #93-011, § 4]
In the discretion of the City Council, any bonds issued under the provisions of this Section 4-6 may be secured by a trust agreement or indenture by and between the City and a corporate trustee or trustees, which may be any trust company or bank having the powers of a trust company within or without the State. Such trust agreement or the indenture may pledge or assign the revenues to be received or proceeds of any contract or contracts pledged, and may convey or mortgage any property. Such trust agreement or indenture may contain such provisions for protecting and enforcing the rights and remedies of the bond owners as may be reasonable and proper and not in violation of law, including such provisions as is permitted to be included in any resolution or resolutions of the City Council authorizing the issuance of bonds hereunder. Any bank or trust company doing business under the laws of the State which may act as depository of the proceeds of bonds or of revenues or other moneys may furnish such indemnity bonds or pledge such securities as may be required by the City. Any such trust agreement or indenture may set forth the rights and remedies of the bond owners and of the trustee or trustees, and may restrict the individual right of action by bond owners. In addition to the foregoing, any such trust agreement or indenture may contain such other provisions as the City Council may deem reasonable and proper for the security of the bond owners.
[Ord. #93-011, § 4]
Neither the members of the City Council nor any person executing the bonds shall be liable personally on the bonds or be subject to any personal liability or accountability by reason of the issuance thereof.
[Ord. #93-011, § 4]
The City Council may provide for the issuance of bonds any portion of which is to be used for the purpose of refunding outstanding bonds, including the payment of the principal thereof and interest and redemption premiums, if any, thereon. The proceeds of bonds issued to refund any outstanding bonds may, in the discretion of the City Council, be applied to the retirement of such outstanding bonds at maturity, or the redemption (on any redemption date) or purchase of such outstanding bonds prior to maturity, upon such terms and subject to such conditions as the City Council shall deem advisable.
[Ord. #93-011, § 4]
Revenues, or any portion thereof, as designated in the resolution, trust agreement or indenture authorizing the issuance of the bonds, shall be the sole source of funds pledged by the City for repayment of bonds issued hereunder. Bonds issued hereunder shall not be deemed to constitute a debt or liability of the City or a pledge of the faith and credit of the City but shall be payable solely from revenues. All bonds shall contain on the face thereof a statement to the following effect:
Neither the faith and credit nor the taxing power of the City of Albany is pledged to the payment of the principal of or interest on this bond.
The issuance of bonds shall not directly, indirectly or contingently obligate the City Council to levy or pledge any form of taxation or to make any appropriation for their payment.
[Ord. #93-011, § 4]
All moneys received pursuant to the provisions of this Section 4-6, whether proceeds from the sale of bonds or revenues or other moneys or assets authorized by this Section 4-6 to be pledged to secure payment of bonds, shall, to the extent set forth in the resolution or trust agreement authorizing the issuance of the bonds, be deemed to be trust funds to be held and applied solely for the purposes of this Section 4-6. Any bank or trust company in which such moneys are deposited shall act as trustee of such moneys and shall hold and apply the same for the purposes specified in this Section 4-6, subject to the terms of the resolution, agreement or indenture authorizing the bonds.
[Ord. #93-011, § 4]
The City shall have the power out of any funds available therefor to purchase its bonds. The City may hold, pledge, cancel or resell such bonds, subject to and in accordance with its agreement with bond owners.
[Ord. #93-011, § 4]
In anticipation of the sale of bonds authorized by this Section 4-6, the City is hereby authorized to issue bond anticipation notes, and to renew the same from time to time, in such series and amounts as are determined by the City Council to be necessary or appropriate for the costs of a facility approved by the City Council. Such notes shall be payable from revenues or other moneys or assets authorized by this Section 4-6 to be pledged to secure payment of bonds, and which are not otherwise pledged, or from the proceeds or sale of the particular bonds in anticipation of which they are issued. Such notes shall be issued in the same manner as other bonds which are authorized to be issued hereunder.
[Ord. #93-011, § 4]
In anticipation of the receipt of funds derived from any Federal or State grants with respect to a facility or any portion thereof, the City is hereby authorized to issue grant anticipation notes, and to renew the same from time to time, in such series and amounts as are determined by the City Council to be necessary or appropriate for the costs of a facility approved by the City Council and reimbursable from such grants. Such notes shall be payable from the revenues derived from the proceeds of such grants or other moneys or assets authorized by this Section 4-6 to be pledged to secure payment of bonds, and which are not otherwise pledged, or from the proceeds or sale of the particular bonds in anticipation of which they are issued. Such notes shall be issued in the same manner as other bonds which are authorized to be issued hereunder.
[Ord. #93-011, § 4]
This Section 4-6, being necessary for the health, welfare and safety of the City, its residents and businesses, shall be liberally construed to effect its purposes. Furthermore, the City Council hereby declares that this Section 4-6 is an exercise of the power granted to the City by the City Charter and the Constitution of the State and is an exercise by the City of its powers as to municipal affairs and its police powers, and this Section 4-6 shall be liberally construed to uphold its validity under the laws of the State.
[Ord. #93-011, § 4]
This Section 4-6 shall be deemed to provide a complete, additional and alternative method for doing the things authorized hereby, and shall be regarded as supplemental and additional to the powers conferred by other laws. The issuance of bonds under the provisions of this Section 4-6 need not comply with the requirements of any other law applicable to the issuance of bonds for a facility. The purposes authorized hereby may be effectuated and bonds are authorized to be issued for any such purposes under this Section 4-6 notwithstanding that any other law may provide for such purposes or for the issuance of bonds for like purposes and without regard to the requirements, restrictions, limitations or other provisions contained in any other law.
[Ord. #93-011, § 4]
An action may be brought pursuant to Chapter 9 (commencing with Section 860 of Title 10 of Part 2 of the Code of Civil Procedure) to determine the validity of bonds and the legality and validity of all proceedings previously taken and proposed to be taken for the authorization, issuance, sale, and delivery of the bonds and for the payment of the principal thereof and interest thereon.
[Ord. #93-011, § 4]
This Section 4-6 shall not be amended so as to have a material, adverse affect upon the rights of the owners of any outstanding bonds theretofore issued hereunder, without the written consent of such bond owners; provided, however, that this Section 4-6 may be amended at any time (a) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provision herein contained, as the City may deem necessary or desirable; or (b) if such amendment does not materially impair or adversely affect the interests of any such bond owner in the opinion of the City Council; or (c) if such amendments apply solely to bonds not theretofore issued.
[Ord. #93-011, § 4]
To the extent that the provisions of this Section 4-6 are inconsistent with the provisions of any general statute or special act or parts thereof, the provisions of this Section 4-6 shall be deemed controlling.
[Res. #97-9, § 1]
This section may be cited as the "Emergency Medical Services Special Tax". The special tax imposed under this section is solely for the purpose of raising revenue for the continued operation of paramedic and ambulance transport services. This section is not enacted for regulatory purposes.
The people of the City find and declare that:
a. 
The continuing provision of the City's Emergency Medical Services Program is a matter of the highest and most urgent necessity.
b. 
Prior to the passage of Proposition 218 in November, 1996, such services were funded through an assessment on property which was initially approved by voters in 1982.
c. 
As of July 1, 1997, Proposition 218 will render this assessment invalid.
d. 
Unless a special tax to replace the assessment is adopted by a two-thirds vote, the Emergency Medical Services Program will cease or be severely curtailed, resulting in a severe adverse impact on the health and safety of Albany residents.
e. 
The purpose of this special tax is to replace assessment funding and continue to provide funding for the City's Emergency Medical Services Program.
f. 
There will be no financial impact on Albany residents or property from shifting from an assessment to a special tax. All residents will pay the same amount under the special tax as under the assessments.
[Res. #97-9, § 2; Res. #02-59[1]]
a. 
The intent of the tax imposed under this section is solely for the purpose of continuing the current funding for the City's Emergency Medical Services Program in order to protect individual health and safety and to improve the quality of life in the City of Albany.
b. 
Section 4 of Article XIIIA of the California Constitution (Proposition 13) allows two-thirds (2/3) of the qualified electors of the City to impose a special tax within the City, provided the special tax is not an ad valorem tax on real property or a transaction tax or a sales tax on the sale of real property within the City. The tax imposed by this Ordinance is a special tax which is authorized for elector approval by Section 4 of Article XIIIA of the California Constitution.
c. 
The City Council is hereby authorized to impose a special tax not to exceed fifty-seven dollars and fifty-three ($57.53) cents per residential unit as follows:
Categories
Residential Units Assigned
Residential (per unit)
1
Commercial/Industrial
Building area in square footage/1,200 square feet
Institutional
0
Vacant land
0
Building area as determined from the Alameda County Records or as known to the Building Inspector.
d. 
The tax imposed by this section shall be operative on July 1, 1997.
e. 
The proceeds of the Emergency Medical Services Special Tax shall be deposited in the Emergency Medical Services Fund and shall be used for the sole and exclusive purpose of providing paramedic and ambulance transport services.
[1]
Editor's Note: Resolution 02-59 was approved by the electorate as Measure G in the election of November 5, 2002.
[Res. #97-9, § 3]
A certified public accounting firm retained by the City will perform an annual audit to assure accountability of the proper disbursement of these tax proceeds in accordance with the objectives stated herein.
[Res. #97-9, § 4]
The Director of Finance and Administrative Services, or his/her designee, is hereby authorized to examine assessment rolls, property tax records, records of the Alameda County Recorder and any other records of the County of Alameda deemed necessary in order to determine ownership of parcels and computation of the tax imposed by this section.
[Res. #97-9, § 5]
The City Council is authorized to have the taxes imposed by this section collected by the County of Alameda in conjunction with the County's collection of property tax revenues for the City of Albany. In the event that the County of Alameda collects the taxes imposed by this section, the imposition of penalties, additional fees and interest upon persons who fail to remit any tax imposed by this section, or who fail to remit any delinquent remittance under this section, shall be subject to and governed by the rules, regulation, and procedures utilized by the County of Alameda in its collection of property taxes for the City of Albany and its collection of this additional tax for the City of Albany.
[Res. #97-9, § 6]
The amount of any tax, penalty, and interest imposed under the provisions of this section shall be deemed a debt to the City. Any person owing money under the provisions of this section shall be liable to an action brought in the name of the City for the recovery for such amount.
[Res. #97-9, § 7]
When the amount of any tax, penalty, or interest has been paid more than once, or has been erroneously or illegally collected or received by the City under this section, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which claim is founded, is filed with the Director of Finance and Administrative Services within one (1) year from the date of payment. If the claim is approved by the Director of Finance and Administrative Services, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors.
[Res. #97-9, § 8]
The provisions of this section shall not apply to any person, or to any property as to whom or which it is beyond the power of the City of Albany to impose the tax herein provided. If any provision, sentence, clause, section or part of this section is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this section and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this section. It is hereby declared to be the intention of the City of Albany that this section would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.
[Res. #97-9, § 9]
The City Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provision of this section, including codifying this Ballot Measure as part of Chapter 4, Section 4-7 et seq., of the Albany Municipal Code or as otherwise directed by the Albany City Clerk.
[Res. #97-9, § 10; Res. #02-59[1]]
Pursuant to California Constitution Article XIIIB, the appropriation limit for the City of Albany is hereby increased by the aggregate sum authorized to be levied by this special tax for each of the four (4) fiscal years from 2003-2004 through 2007-2008.
[1]
Editor's Note: Resolution 02-59 was approved by the electorate as Measure G in the election of November 5, 2002.
[Res. #02-59[1]]
a. 
Subject to paragraph b, the tax rates imposed by this resolution are maximum rates and may not be increased by the City Council above such maximum rates. The tax imposed by this resolution may be reduced or eliminated by the City Council on or before July 1 in any year in which the City Council determines that after such reduction or elimination there will be sufficient revenues available to balance the City Council's Adopted Policy Budget. Such reduction or elimination shall be effective for the fiscal year following such vote.
b. 
After the first year of imposition of this tax, the City Council may increase the tax imposed hereby only upon a finding that the cost of living in the immediate San Francisco Bay Area, as verified by the Consumer Price Index established by the United States Bureau of Labor Statistics (All Urban Consumers - San Francisco Bay Area), has increased; the increase of the tax imposed hereby shall not exceed such verified index. It is further provided that in no event shall the tax rate adjustment imposed hereby exceed, on an annual basis, five (5%) percent of the tax rates imposed by the City of Albany during the immediately preceding fiscal year.
[1]
Editor's Note: Resolution 02-59 was approved by the electorate as Measure G in the election of November 5, 2002.
[Res. #00-44, § 1]
This section may be cited as the "Paramedic Advanced Life Support Fire Engines and Ambulance Special Tax". The special tax imposed under this section is solely for the purpose of raising revenue for the continued and expanded operation of paramedic and ambulance transport services. This section is not enacted for regulatory purposes.
The people of the City find and declare that:
a. 
The continuing provision of the City's Emergency Medical Services Program is a matter of the highest and most urgent necessity; and
b. 
It is a medical necessity for the City to enhance our Emergency Medical Services (EMS) response from Basic Life Support to Paramedic Advanced Life Support fire engines; and
c. 
Paramedic Advanced Life Support fire engines will provide advanced medical procedures and will offer many emergency and life saving advantages; and
d. 
Paramedic Advanced Life Support fire engines will give the City of Albany one hundred (100%) percent Advanced Life Support coverage and maintain a three (3) minute and thirty (30) second on-the-scene response time average; and
e. 
Paramedic Advanced Life Support fire engine capability is of paramount importance to citywide disaster preparedness.
[Res. #00-44, § 2]
a. 
The intent of the tax imposed under this section is solely for the purpose of providing additional funding for the City's Emergency Medical Services Program in order to protect individual health and safety and to improve the quality of life in the City of Albany.
b. 
Section 4 of Article XIIIA of the California Constitution (Proposition 13) allows two-thirds (2/3) of the qualified electors of the City to impose a special tax within the City, provided the special tax is not an ad valorem tax on real property or a transaction tax or a sales tax on the sale of real property within the City. The tax imposed by this Section is a special tax which is authorized for elector approval by Section 4 of Article XIIIA of the California Constitution.
c. 
The City Council is hereby authorized to increase the Emergency Medical Services special tax in the amount of eighteen ($18.00) dollars per residential unit as follows:
Categories
Residential Units Assigned
Residential (per unit)
1
Commercial (per parcel)
2
Industrial (per parcel)
4
Institutional (per parcel)
1
Rural (per parcel)
1
d. 
The tax imposed by this section shall be operative on July 1, 2001.
e. 
The proceeds of the Paramedic Life Advanced Support Fire Engines and Ambulance Special Tax shall be deposited in the Emergency Medical Services Fund and shall be used for the sole and exclusive purpose of providing paramedic advanced life support fire engines and ambulance transport services.
[Res. #00-44, § 3]
A certified public accounting firm retained by the City will perform an annual audit to assure accountability of the proper disbursement of these tax proceeds in accordance with the objectives stated herein.
[Res. #00-44, § 4]
The Director of Finance and Administrative Services or his/her designee, is hereby authorized to examine assessment rolls, property tax records, records of the Alameda County Recorder and any other records of the County of Alameda deemed necessary in order to determine ownership of parcels and computation of the tax imposed by this section.
[Res. #00-44, § 5]
The City Council is authorized to have the taxes imposed by this section collected by the County of Alameda in conjunction with the County's collection of property tax revenues for the City of Albany. In the event that the County of Alameda collects the taxes imposed by this section, the imposition of penalties, additional fees and interest upon persons who fail to remit any tax imposed by this section, or who fail to remit any delinquent remittance under this section, shall be subject to and governed by the rules, regulations and procedures utilized by the County of Alameda in its collection of property taxes for the City of Albany and its collection of this additional tax for the City of Albany.
[Res. #00-44, § 6]
The amount of any tax, penalty, and interest imposed under the provisions of this section shall be deemed a debt to the City. Any person owing money under the provisions of this section shall be liable to an action brought in the name of the City for the recovery for such amount.
[Res. #00-44, § 7]
When the amount of any tax, penalty, or interest has been paid more than once, or has been erroneously or illegally collected or received by the City under this section it may be refunded provided a verified claim in writing therefore, stating the specific ground upon which claim is founded, is filed with the Director of Finance and Administrative Services within one (1) year from the date of payment. If the claim is approved by the Director of Finance and Administrative Services, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors.
[Res. #00-44, § 8]
The provisions of this section shall not apply to any person, or to any property as to whom or which it is beyond the power of the City of Albany to impose the tax herein provided. If any provision, sentence, clause, section or part of this section is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such provision, sentence, clause, section or part of this section and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this section. It is hereby declared to be the intention of the City of Albany that this section would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.
[Res. #00-44, § 9]
The City Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provision of this section, including codifying this Ballot Measure as part of Chapter 4, Section 4-8 et seq., of the Albany Municipal Code or as otherwise directed by the Albany City Clerk.
[Res. #00-44, § 10; Res. #2010-24, approved as Measure P at the election of November 2, 2010]
Pursuant to California Constitution Article XIIIB, the appropriation limit for the City of Albany is hereby increased by the aggregate sum authorized to be levied by this special tax for fiscal year 2011/2012 and each year thereafter.
[Res. #2010-24, approved as Measure P at the election of November 2, 2010]
a. 
Subject to paragraph b, the tax rates imposed by Section 4-8 are maximum rates and may not be increased by the City Council above such maximum rates. The tax imposed by this resolution may be reduced or eliminated by the City Council on or before July 1st in any year in which the City Council determines that after such reduction or elimination there will be sufficient revenues available to balance the City Council's Adopted Policy Budget. Such reduction or elimination shall be effective for the fiscal year following such vote.
b. 
Commencing in fiscal year 2011-2012 and each year thereafter, the City Council may increase the tax imposed hereby only upon a finding that the cost of living in the immediate San Francisco Bay Area, as verified by the Consumer Price Index established by the United States Bureau of Labor Statistics (All Urban Consumer-San Francisco Bay Area), has increased. The increase of the tax imposed hereby shall not exceed such verified index (On an annual basis by four (4%) percent of the tax rates imposed by the City of Albany during the immediately preceding fiscal year.)
[Ord. #01-02]
On February 23, 2001, this City Council (the "Council") of the City of Albany (the "City"), adopted a resolution entitled "A Resolution of the Albany City Council of Intention to Establish a Community Facilities District" stating its intention to establish Community Facilities District No. 1 of the City (the "CFD") pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, sections 53311, et seq., of the California Government Code (the "Act"), to finance the acquisition of certain facilities (the "Facilities") and services (the "Services").
Notice was published as required by the Act relative to the intention of the Council to form the CFD and to provide for the Facilities and Services.
The Council has held a noticed public hearing as required by the Act relative to the determination to proceed with the formation of the CFD and the rate and method of apportionment of the special tax to be levied within the CFD to finance the costs of the Facilities and Services.
At said hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD and the levy of said special taxes were heard, substantial evidence was presented and considered by this Council and a full and fair hearing was held.
Subsequent to the hearing, this City Council adopted resolutions entitled "A Resolution of the Albany City Council of Formation of Community Facilities District" (the "Resolution of Formation"), "A Resolution of the Albany City Council Determining the Necessity to Incur Bonded Indebtedness" (the "Resolution Determining Necessity") and "A Resolution of the Albany City Council Calling Special Election," which resolutions established the CFD, authorized the levy of a special tax with the CFD, determined the necessity to incur bonded indebtedness in the CFD and called an election within the CFD on the propositions of incurring indebtedness, levying a special tax, and establishing an appropriations limit within the CFD, respectively; and
On April 2, 2001, a special election was held within the CFD at which the eligible landowner-electors approved such propositions by the two-thirds vote required by the Act.
[Ord. #01-02, § 1]
By the passage of this section the Council hereby authorizes and levies special taxes within the CFD pursuant to the Act, at the rate and in accordance with the formula set forth in the Resolution of Formation which Resolution is by this reference incorporated herein. The special taxes are hereby levied commencing in fiscal year 2003-2004 and in each fiscal year thereafter, as contemplated by the Resolution of Formation and the Resolution Determining Necessity.
[Ord. #01-02, § 2]
The City Administrator of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation.
[Ord. #01-02, § 3]
Properties or entities of the State, Federal or local governments shall be exempt from any levy of the special taxes as provided in the Resolution of Formation. In no event shall the special taxes be levied on any parcel within the CFD in excess of the maximum tax specified in the Resolution of Formation.
[Ord. #01-02, § 4]
All of the collections of the special tax shall be used as provided for in the Act and in the Resolution of Formation including, but not limited to, the payment of principal and interest on any bonds issued by the City for the CFD (the "Bonds"), the replenishment of the reserve fund for the Bonds, the payment of the costs of the City in administering the CFD, and the costs of collecting and administering the special tax.
[Ord. #01-02, § 5]
The special taxes shall be collected either by direct billing of the property owner(s) or in the same manner as ordinary ad valorem taxes are collected, and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Council may provide for other appropriate methods of collection by resolutions of the Council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The City Administrator of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Alameda in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the County of Santa Clara for fiscal year 2003-2004 and for each fiscal year thereafter.
[Ord. #01-02, § 6]
If for any reason any portion of this section is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the CFD, by a court of competent jurisdiction, the balance of this section and the application of the special tax to the remaining parcels within the CFD shall not be affected.
[Ord. #06-04, § 1]
This Section 4-10 may be cited as the "City of Albany Street Paving and Storm Drain Facility Improvement Tax."
[Ord. #06-04, § 1]
a. 
The City Council (the "Council") of the City of Albany (the "City") hereby determines as follows:
1. 
That the cost to maintain streets and storm drains throughout the City at the level required to provide for the health, safety, and general welfare of the residents of the City exceeds the amount of revenues generated from other sources;
2. 
That additional revenues or sources of revenue are needed to fund necessary improvements such as the repair and rehabilitation of streets and storm drains;
3. 
That the levy of a City-wide special tax as hereinafter provided is necessary to fund the foregoing municipal improvements and services.
b. 
This section was approved by the voters of the City at the consolidated State election held on June 6, 2006 by the following vote:
Yes: 3,119 No: 1,266
Accordingly, the City of Albany Street Paving and Storm Drain Facility Improvement Tax (the "Tax") is levied under this chapter pursuant to the City's Charter, Section 37100.5 of the California Government Code, and other applicable laws. Under the Charter, it is hereby expressly provided that, as an exercise of its municipal affairs powers, the City shall be authorized to use all or a portion of the tax allocated for capital improvements to pay installments of principal and interest on leases or similar instruments for the purposes of providing financing for any capital improvements hereunder.
[Ord. #06-04, § 1]
The tax not exceeding the maximum amounts set forth in this subsection 4-10.3 is hereby levied, commencing in the fiscal year 2006-2007, on all taxable properties, improved or unimproved, within the boundaries of the City at the maximum flat rate of ninety-six ($96.00) dollars per Single Family Equivalent Residential Unit ("ERU"). For the purposes of defining an Equivalent Residential Unit, the following categories are established:
a. 
Single-family residential (1);
b. 
Multi-family residential unit (.75);
c. 
Condominium (.75);
d. 
Nonresidential: For nonresidential parcels the minimum tax rate shall be equal to one (1) ERU ninety-six ($96.00) dollars for every parcel of three thousand (3,000) square feet or less. The ERU for nonresidential parcels over three thousand (3,000) square feet will be based on parcel square footage and by land use category as follows:
Land Use Category
Area (ERU)
Commercial
3,000
Industrial
3,000
Vacant land at one-half (1/2) the developed rate
Example: Assessment calculation for a commercial parcel with an area of 4000 Sq. Ft.:
4000 SF / 3000 SF = 1.25 ERU
1.25 ERU * ($96) = $120.00
For purposes of this chapter, "taxable" properties are those not owned by the City, the State of California, any other public district or agency of the State or the United States of America. "Improved" properties are those other than those devoid of any structure as of June 1 of any fiscal year. "Vacant" properties are those which are unimproved, but shall not include unimproved parcels which are dedicated as open space or parklands. The tax shall not exceed the maximum amounts set forth in this subsection 4-10.3, except that the tax may be increased annually by the annual percent increase for the prior calendar year, if any, in the All Urban Consumer All Items Consumer Price Index (CPI-U, 1982 — 1984 = 100) for San Francisco-Oakland-San Jose, California. For the purposes specified in subsection 4-10.4 a below, the tax shall be levied so long as it is necessary to pay for any financing of capital improvements, and so long as necessary for services as specified in subsection 4-10.4 b. It is further provided that in no event shall the tax rate adjustment imposed hereby exceed, on an annual basis, five (5%) percent of the tax rates imposed by the City of Albany during the immediately preceding fiscal year.
[Ord. #06-04, § 1]
The proceeds of the tax shall be deposited in a special fund, maintained by the City, which proceeds, together with any interest and penalties thereon, collected each fiscal year (collectively, the "tax proceeds"), shall be used for the repair, rehabilitation, and other improvements needed for streets and storm drains.
[Ord. #06-04, § 1]
The tax imposed by this chapter shall be subject to the exemptions set forth in this section.
a. 
Low-Income Homeowner Exemption. Exempt from this tax are owners of single-family residential units in which they reside whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year. The application process will be in the form of self-certification under penalty of perjury. Owners must apply for the exemption provided for in this section annually by petition to the Director of Finance and Administrative Services (the "Finance Director") of the City of Albany in the manner and at the time set forth by the Finance Director. Such petitions shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Director of Finance and Administrative Services may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.
[Ord. #06-04, § 1]
The City's Director of Finance and Administrative Services (the "Finance Director") or his/her designee or employee is hereby authorized and directed each fiscal year, commencing with the fiscal year 2006-2007, to determine the tax amount to be levied for the next ensuing fiscal year for each taxable parcel of real property within the City, in the manner and as provided in subsection 4-10.3. The Finance Director is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Alameda to effect proper billing and collection of the tax, so that the installments of the tax shall be included on the secured property tax roll of the County of Alameda. Unless otherwise required by the Council, no Council action shall be required to authorize the annual collection of the tax as herein provided.
[Ord. #06-04, § 1]
Pursuant to Sections 50075.1 and 50075.3 of the California Government Code, the specific purposes of the tax and the requirement that the tax proceeds be applied to such purposes and the establishment of a special fund for the tax proceeds are as set forth in subsection 4-10.4. So long as the tax is collected hereunder, commencing not later than July 1, 2007, the Finance Director is hereby authorized and directed to cause to be prepared and filed with the Council a report that shows the amount of tax collected and expended and the status of any projects funded with the tax proceeds. For purposes of this subsection 4-10.7, the Finance Director is authorized to retain such consultants, accountants or agents as may be necessary or convenient to accomplish the foregoing.
[Ord. #06-04, § 1]
The Finance Director or his/her designee or employee or agent, is hereby authorized and directed to examine assessment rolls, property tax records, records of the Alameda County Recorder and any other records of the County of Alameda deemed necessary in order to determine ownership of parcels and computation of the tax. A certified public accounting firm retained by the City will perform an annual audit to assure accountability of the proper disbursement of these tax proceeds in accordance with the objectives stated herein.
[Ord. #06-04, § 1]
This special tax is a property tax and qualified property owners and renters shall be entitled to the benefits of the Gonsalves-Deukmejian-Petris Senior Citizen's Property Tax Assistance Law (California Revenue and Taxation Code Section 20501 et seq.) and the Senior Citizens and Disabled Property Tax Postponement Law (California Revenue and Taxation Code Section 20581 et seq.), as provided by law.
[Ord. #06-04, § 1]
The tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Alameda; provided, however, that the Council may provide for other appropriate methods of collection of the Tax by appropriate resolution(s) of the Council.
[Ord. #06-04, § 1]
The amount of the tax, any penalty, and any interest 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 to an action brought in the name of the City, at its option, for the recovery for such amount.
[Ord. #06-04, § 1]
When the amount of the tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the City under this section it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which claim is founded, is filed with the Director within one (1) year from the date of payment. If the claim is approved by the Finance Director, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors.
[Ord. #06-04, § 1]
The provisions of this section shall not apply to any person, or to any property as to whom or which it is beyond the power of the City to impose the tax herein provided. If any provision, sentence, clause, section or part of this section is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such provision, sentence, clause, section or part of this section and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this section. It is hereby declared to be the intention of the City that this section would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.
[Ord. #06-04, § 1]
The Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provision of this section, including implementing this section which is hereby codified in Chapter 4, Section 4-10 et seq., of the Albany Municipal Code or as otherwise directed by the Albany City Clerk.
[Ord. #06-04, § 1]
Pursuant to California Constitution Article XIIIB, the appropriation limit for the City of Albany is hereby increased by the aggregate sum authorized to be levied by this tax for fiscal year 2006/07 and each year thereafter.
[Ord. #06-04, § 1]
This section relates to the levying and collecting of the tax by the City and shall be in full force and effect ten (10) days after the certification by the Council of the election returns indicating passage of the ordinance by two-thirds (2/3) of the voters casting votes in the election.
[1]
Editor's Note: Ordinance No. 2010-03, codified herein as Section 4-11, Utility User's Tax, was approved as Measure O at the election of November 2, 2010.
This Section, 4-11, shall be known as the "Electric, Gas, and Communication Users' Tax Law" of the City of Albany.
[Ord. #2010-03]
The following words and phrases whenever used in this Section, 4-11, shall be construed as defined in this section.
a. 
Ancillary telecommunication services shall mean services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including but not limited to the following services:
1. 
Conference bridging service shall mean an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications services used to reach the conference bridge.
2. 
Detailed telecommunications billing service shall mean an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.
3. 
Directory assistance shall mean an ancillary service of providing telephone number information, and/or address information.
4. 
Vertical service shall mean an ancillary service that is offered in connection with one (1) or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.
5. 
Voice mail service shall mean an ancillary service that enables the customer to store, send or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.
b. 
Ancillary video services shall mean services that are associated with or incidental to the provision or delivery of video services, including but not limited to electronic program guide services, recording services, search functions, or other interactive services or communications that are associated with or incidental to the provision, use or enjoyment of video services.
c. 
Billing address shall mean the mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.
d. 
City shall mean the City of Albany.
e. 
Communication services shall mean telecommunications services, ancillary telecommunication services, video services and ancillary video services.
f. 
Gas shall mean natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefor.
g. 
Mobile telecommunications service has the meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124) and the regulations thereunder.
h. 
Month shall mean a calendar month.
i. 
Non-Utility Service Supplier shall mean:
1. 
A service supplier, other than a supplier of electric distribution services to all or a significant portion of the City, which generates electricity for sale to others, and shall include but is not limited to any publicly-owned electric utility, investor-owned utility, cogenerator, distributed generation provider, exempt wholesale generator (15 U.S.C. § 79z-5a), municipal utility district, Federal power marketing agency, electric rural cooperative, or other supplier or seller of electricity,
2. 
An electric service provider (ESP), electricity broker, marketer, aggregator, pool operator, or other electricity supplier other than a supplier of electric distribution services to all or a significant portion of the City, which sells or supplies electricity or supplemental services to electricity users within the City: or
3. 
A gas service supplier, aggregator, marketer or broker, other than a supplier of gas distribution services to all or a significant portion of the City, which sells or supplies gas or supplemental services to gas users within the City.
j. 
Paging service shall mean a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
k. 
Person shall mean, without limitation, any natural individual, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and nonprofit), municipal district or municipal corporation (other than the City) cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.
l. 
Place of primary use shall mean the street address representative of where the customer's use of the communications service primary occurs, which must be the residential street address or the primary business street address of the customer.
m. 
Post-paid telecommunication service shall mean the telecommunication service obtained by making a payment on a communication-by-communication basis either through the use of a credit card or a payment mechanism such as a bank card, travel card, credit card, or debit card or by charge made to a service number which is not associated with the origination or termination of the telecommunication service.
n. 
Prepaid telecommunication service shall mean the right to access telecommunication services, which must be paid for in advance and which enables the origination of communications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
o. 
Private telecommunication service shall mean a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points regardless of the manner in which such channel or channels are connected and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A communications channel is a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the communications).
p. 
Service address shall mean the residential street address or the business street address of the service user. For a telecommunication or video service user, "service address" means either:
1. 
The location of the service user's communication equipment from which the communication originates or terminates, regardless of where the communication is billed or paid; or
2. 
If the location in paragraph 1 of this definition is unknown (e.g., mobile telecommunications service or VoIP service), the service address means the location of the service user's place of primary use.
3. 
For prepaid telecommunication service, "service address" means the location associated with the service number or, if not known, the point of sale of the services.
q. 
Service supplier shall mean any entity or person, including the City, that provides utility service to a user of such service within the City.
r. 
Service user shall mean a person required to pay a tax imposed under the provisions of this section.
s. 
State shall mean the State of California.
t. 
Streamlined Sales and Use Tax Agreement shall mean the multi-state agreement commonly known and referred to as the Streamlined Sales and Use Tax Agreement, as it is amended from time to time.
u. 
Tax Administrator shall mean the Finance Director, or his or her designee.
v. 
Telecommunications service shall mean the transmission conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used. The term "telecommunications services" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that is functionally integrated with "telecommunication services." "Telecommunications services" include, but are not limited to the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; intrastate, interstate, and international telecommunication services; mobile telecommunications service; prepaid telecommunication service; post-paid telecommunication service; private telecommunication service: paging service; 800 service (or any other toll-free numbers designated by the Federal Communications Commission); 900 service (or any other similar numbers designated by the Federal Communications Commission for services whereby subscribers who call in to prerecorded or live service)
w. 
Video programming shall mean those programming services commonly provided to subscribers by a video service supplier including but not limited to basic services, premium services, audio services, video games, pay-per-view services, video on demand, origination programming, or any other similar services, regardless of the content of such video programming, or the technology used to deliver such services, and regardless of the manner or basis on which such services are calculated or billed.
x. 
Video services shall mean video programming and any and all services related to the providing, recording, delivering, use or enjoyment of video programming (including origination programming and programming using Internet Protocol, e.g., IP-TV and IP-Video) using one (1) or more channels by a video service supplier, regardless of the technology used to deliver, store or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes ancillary video services, data services, telecommunication services, or interactive communication services that are functionally integrated with video services.
y. 
Video service supplier shall mean any person, company, or service which provides or sells one (1) or more channels of video programming, or provides or sells the capability to receive one (1) or more channels of video programming, including any communications that are ancillary, necessary or common to the provision, use or enjoyment of the video programming, to or from a business or residential address in the City, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or communications. A video service supplier includes, but is not limited to, multichannel video programming distributors (as defined in 47 U.S.C.A. Section 522(13)); open video systems (OVS) suppliers; and suppliers of cable television; master antenna television; satellite master antenna television; multichannel multipoint distribution services (MMDS); video services using internet protocol (e.g., IP-TV and IP-Video, which provide, among other things, broadcasting and video on demand), direct broadcast satellite to the extent Federal law permits taxation of its video services, now or in the future; and other suppliers of video services (including two-way communications), whatever their technology.
z. 
VoIP (Voice Over Internet Protocol) shall mean the digital process of making and receiving real-time voice transmissions over any Internet Protocol network.
aa. 
800 Service shall mean a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
bb. 
900 Service shall mean an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. "900 service" does not include the charge for: collection services provided by the seller of the telecommunications services to the subscriber, or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission.
[Ord. #2010-03]
a. 
Nothing in this section shall be construed as imposing a tax upon any person or service when the imposition of such tax upon such person or service would be in violation of a Federal or State statute, the Constitution of the United States or the Constitution of the State.
b. 
Any service user that is exempt from the tax imposed by this section pursuant to paragraph a of this subsection shall file an application with the Tax Administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a State or Federal agency or subdivision with a commonly recognized name for such service. Said application shall be made upon a form approved by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all service suppliers serving that service user. If deemed exempt by the Tax Administrator, such service user shall give the Tax Administrator timely written notice of any change in service suppliers so that the Tax Administrator can properly notify the new service supplier of the service user's tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of a users' tax collected and remitted to the Tax Administrator from such service user as a result of such noncompliance.
The decision of the Tax Administrator may be appealed pursuant to subsection 4-11.18 of this section. Filing an application with the Tax Administrator and appeal to the City Administrator or designee, pursuant to subsection 4-11.18 of this chapter is a prerequisite to a suit thereon.
c. 
The City Council may, by resolution, establish one or more classes of persons or one (1) or more classes of utility service otherwise subject to payment of a tax imposed by this section and provide that such classes of persons or service shall be exempt, in whole or in part from such tax for a specified period of time.
d. 
The tax imposed under subsections 4-11.5 and 4-11.7 shall not apply to the use of solar or wind energy provided by an eligible customer-generator as defined in Public Utilities Code Section 2827(b)(4): nor shall the tax apply to the use of solar or wind energy provided by a residential service user, who is not interconnected to the electric grid. The tax imposed under subsections 4-11.5 and 4-11.7, however, shall apply to charges for electricity and supplemental service (as described in subsection 4.11.5a and b) which are provided by a service supplier or non-utility service supplier to such customers on a standby or supple-mental basis.
[Ord. #2010-03]
a. 
There is hereby imposed a tax upon every person in the City using communication services. The tax imposed by this section shall be at the rate of six and one-half (6.5%) percent of the charges made for such services and shall be collected from the service user by the communication services supplier or its billing agent. There is a rebuttable presumption that communication services which are billed to a billing or service address in the City, are used in whole or in part, within the City's boundaries, and such services are subject to taxation under this section. There is also a rebuttable presumption that prepaid telecommunication services sold within the City are used, in whole or in part, within the City and are therefore subject to taxation under this section. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax. As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the communication services.
b. 
Mobile telecommunications service shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124). The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this section, sourcing rules for the taxation of other communication services, including but not limited to post-paid communication services, prepaid communication services, VoIP, and private communication services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation (e.g., Streamlined Sales and Use Tax Agreement).
c. 
The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this section, an administrative ruling identifying those communication services, or charges therefor, that are subject to or not subject to the tax of paragraph a above.
d. 
As used in this section, the term telecommunication services shall include, but is not limited to, charges for: connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed billing; central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three-way calling); voice mail and other messaging services; directory assistance; access and line charges; universal service charges; regulatory, administrative and other cost recovery charges; local number portability charges; and text and instant messaging. Telecommunication services shall not include digital downloads that are not ancillary telecommunication services, such as music, ringtones, games, and similar digital products.
e. 
Charges for communication services (video) shall include, but are not limited to, charges for the following:
1. 
Regulatory fees and surcharges, franchise fees and access fees (PEG);
2. 
Initial installation of equipment necessary for provision and receipt of video services;
3. 
Late fees, collection fees, bad debt recoveries, and return check fees;
4. 
Activation fees, reactivation fees, and reconnection fees;
5. 
Video programming and video services;
6. 
Ancillary video services (e.g., electronic program guide services, recording functions, search functions, or other interactive services or communications that are ancillary, necessary or common to the use or enjoyment of video services);
7. 
Equipment leases (e.g., remote, recording or search devices, converters, remote devices); and,
8. 
Service calls, service protection plans, name changes, changes of services, and special services.
f. 
To prevent actual multi-jurisdictional taxation of communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the City under this section.
g. 
The tax on communication services imposed by this section shall be collected from the service user by the service supplier. In the case of video service, the service user shall be deemed to be the purchaser of the bulk video service (e.g., an apartment owner) unless such service is resold to individual users, in which case the service user shall be the ultimate purchaser of the video service. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth (20th) day of the following month.
[Ord. #2010-03]
a. 
There is hereby imposed a tax upon every person using electricity in the City. The tax imposed by this section shall be at the rate of seven (7%) percent of the charges made for such electricity, and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service user, which are provided by a service supplier or non-utility service supplier to a service user. The tax shall be collected from the service user by the service supplier or non-utility service supplier, or its billing agent.
b. 
As used in this section, the term "charges" shall apply to all services, components and items that are: i) necessary for or common to the receipt, use or enjoyment of electric service; or, ii) currently are or historically have been included in a single or bundled, rate for electric service by a local distribution company to a class of retail customers. The term "charges" shall include, but is not limited to, the following charges:
1. 
Energy charges;
2. 
Distribution or transmission charges;
3. 
Metering charges;
4. 
Stand-by, reserves, firming, ramping, voltage support, regulation, emergency, or other similar charges for supplemental services to self-generation service users:,
5. 
Customer charges, late charges, service establishment or reestablishment charges, demand charges, fuel or other cost adjustments, power exchange charges, independent system operator (ISO) charges, stranded investment or competitive transition charges (CTC), public purpose program charges, nuclear decommissioning charges, trust transfer amounts (bond financing charges), franchise fees, franchise surcharges, annual and monthly charges, and other charges, fees or surcharges which are necessary for or common to the receipt, use or enjoyment of electric service; and,
6. 
Charges, fees, or surcharges for electricity services or programs which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
c. 
As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the electricity or services related to the provision of such electricity.
d. 
The Tax Administrator, from time to time, may survey the electric service suppliers to identify the various unbundled billing components of electric retail service that they commonly provide to residential and commercial/industrial customers in the City, and the charges therefor, including those items that are mandated by State or Federal regulatory agencies as a condition of providing such electric service. The Tax Administrator, thereafter, may issue and disseminate to such electric service suppliers an administrative ruling identifying those components and items which are: i) necessary for or common to the receipt, use or enjoyment of electric service:, or, ii) currently are or historically have been included in a single or bundled rate for electric service by a local distribution company to a class of retail customers. Charges for such components and items shall be subject to the tax of paragraph a above.
e. 
As used in this section, the term "using electricity" shall not include the mere receiving of such electricity by an electrical corporation or governmental agency at a point within the City for resale.
f. 
The tax on electricity provided by self-production or by a non-utility service supplier not under the jurisdiction of this section shall be collected and remitted in the manner set forth in subsection 4-11.7 of this section. All other taxes on charges for electricity imposed by this section shall be collected from the service user by the electric service supplier or its billing agent. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth (20th) day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth (20th) day of the following month, provided that such person shall submit an adjusted payment or request for credit, as appropriate, within sixty (60) days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent remittance that becomes due.
[Ord. #2010-03]
a. 
There is hereby imposed a tax upon every person using gas in the City, which is transported and delivered through a pipeline or by mobile transport. The tax imposed by this subsection shall be at the rate of seven (7%) percent of the charges made for such gas, including all services related to the storage, transportation and delivery of such gas. The tax shall be collected from the service user by the service supplier or non-utility service supplier, or its billing agent, and shall apply to all uses of gas, including but not limited to, heating, electricity generation, and the use of gas as a component of a manufactured product. Notwithstanding the foregoing, the charges made for the baseline rate usage approved by the California Public Utilities Commission for gas furnished to a residential service user shall be exempt from the tax levied by this subsection 4-11.6.
b. 
As used in this section, the term "charges" shall apply to all services, components and items for gas service that are: i) necessary for or common to the receipt, use or enjoyment of gas service; or, ii) currently are or historically have been included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. The term "charges" shall include, but is not limited to, the following charges:
1. 
The commodity charges for, purchased gas, or the cost of gas owned by the service user (including the actual costs attributed to drilling, production, lifting, storage, gathering, trunkline, pipeline, and other operating costs associated with the production and delivery of such gas), which is delivered through a gas pipeline distribution system;
2. 
Gas transportation charges (including interstate charges to the extent not included in commodity charges);
3. 
Storage charges, provided, however, that the service supplier shall not be required to apply the tax to any charges for gas storage services when the service supplier cannot, as a practical matter, determine the jurisdiction where such stored gas is ultimately used; but it shall be the obligation of the service user to self-collect the amount of tax not applied to any charge for gas storage by the service supplier and to remit the tax to the appropriate jurisdiction;
4. 
Capacity or demand charges, late charges, service establishment or reestablishment charges, transition charges, customer charges, minimum charges, annual and monthly charges, and any other charges which are necessary for or common to the receipt, use or enjoyment of gas service; and,
5. 
Charges, fees, or surcharges for gas services or programs which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
c. 
As used in this section the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the gas or services related to the delivery of such gas.
d. 
The Tax Administrator, from time to time, may survey the gas service suppliers to identify the various unbundled billing components of gas retail service that they commonly provide to residential and commercial/industrial customers in the City, and the charges therefor, including those items that are mandated by State or Federal regulatory agencies as a condition of providing such gas service. The Tax Administrator, thereafter, may issue and disseminate to such gas service suppliers an administrative ruling identifying those components and items which are: i) necessary for or common to the receipt, use or enjoyment of gas service; or, ii) currently are or historically have been included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. Charges for such components and items shall be subject to the tax of paragraph a above.
e. 
There shall be excluded from the calculation of the tax imposed in this section, charges made for gas which is to be resold and delivered through a pipeline distribution system.
f. 
The tax on gas provided by self-production or by a non-utility service supplier not under the jurisdiction of this Section 4-11 shall be collected and remitted in the manner set forth in subsection 4-11.7. All other taxes on charges for gas imposed by this section shall be collected from the service user by the gas service supplier or its billing agent. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator, on or before the twentieth (20th) day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth (20th) day of the following month, provided that such person shall submit an adjusted payment or request for credit, as appropriate, within sixty (60) days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent remittance that becomes due.
[Ord. #2010-03]
a. 
Any service user subject to the tax imposed by subsection 4-11.5 or by subsection 4-11.6 of this section, which produces gas or electricity for self-use except as exempted in subsection 4-11.3; which receives gas or electricity, including any related supplemental services, directly from a non-utility service supplier not under the jurisdiction of this section or which, for any other reason, is not having the full tax collected and remitted by its service supplier, a non-utility service supplier, or its billing agent on the use of gas or electricity in the City, including any related supplemental services, shall report said fact to the Tax Administrator and shall remit the tax due directly to the Tax Administrator within thirty (30) days of such use, based on the charges for, or value of, such gas or electricity, or supplemental services, as provided in paragraph b. In lieu of paying said actual tax, the service user may, at its option, remit to the Tax Administrator within thirty (30) days of such use an estimated amount of tax measured by the tax billed in the previous month, or upon the payment pattern of similar customers of the service supplier using similar amounts of gas or electricity, provided that the service user shall submit an adjusted payment or request for credit, as appropriate within sixty (60) days following each calendar quarter. The credit, if approved by the Tax Administrator in writing, may be applied against any subsequent tax bill that becomes due.
b. 
The Tax Administrator may require said service user to identify its non-utility service supplier, and otherwise provide, subject to audit, invoices, books of account, or other satisfactory evidence documenting the quantity of gas or electricity used, including any related supplemental services, and the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or if the administrative cost of calculating the tax in the opinion of the Tax Administrator is excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the gas or electricity used, including any related supplemental services, had been provided by the service supplier that is the primary supplier of gas or electricity within the City. Rate schedules for this purpose shall be available from the City.
[Ord. #2010-03]
If any nontaxable charges are combined with and not separately stated from taxable service charges on the customer bill or invoice of a service supplier, the combined charge is subject to tax unless the service supplier identifies, by reasonable and verifiable standards, the portions of the combined charge that are nontaxable and taxable through the service supplier's books and records kept in the regular course of business, and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. If the service supplier offers a combination of taxable and nontaxable services, and the charges are separately stated, then for taxation purposes, the values assigned the taxable and non-taxable services shall be based on its books and records kept in the regular course of business and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. The service supplier has the burden of proving the proper valuation and apportionment of taxable and nontaxable charges.
[Ord. #2010-03]
For purposes of imposing a tax or establishing a duty to collect and remit a tax under this section, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users' tax to the fullest extent permitted by State and Federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any communication service (including VoIP) used by a person with a service address in the City, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that "substantial nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax under this section. A service supplier shall be deemed to have sufficient activity in the City for tax collection and remittance purposes if its activities include, but are not limited to, any of the following: maintains or has within the City, directly or through an agent or subsidiary, a place of business of any nature; solicits business in the City by employees, independent contractors, resellers, agents or other representatives; solicits business in the City on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter with the City or distributed from a location with the City; or advertises in newspapers or other periodicals printed and published within the City or through materials distributed in the City by means other than the United States mail; or if there are activities performed in the City on behalf of the service supplier that are significantly associated with the service supplier's ability to establish and maintain a market in the City for the provision of utility services that are subject to a tax under this section.
[Ord. #2010-03]
a. 
Collection by Service Suppliers. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this section shall be performed as follows:
1. 
The tax shall be collected by service suppliers insofar as practicable at the same time as, and along with, the collection of the charges made in accordance with the regular billing practice of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on said charges, subsection 4-11.14 shall apply.
2. 
The duty of a service supplier to collect the tax from a service user shall commence with the beginning of the first regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this section. Where a service user receives more than one (1) billing, one (1) or more being for different periods than another, the duty to collect shall arise separately for each billing period.
b. 
Filing Return and Payment. Each person required by this section to remit a tax shall file a return to the Tax Administrator, on forms approved by the Tax Administrator, on or before the due date. The full amount of the tax collected shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such additional information as he or she deems necessary to determine if the tax is being levied, collected, and remitted in accordance with this section. Returns are due immediately upon cessation of business for any reason. Pursuant to Revenue and Tax Code Section 7284.6, the Tax Administrator, and its agents, shall maintain such filing returns as confidential information that is exempt from the disclosure provisions of the Public Records Act.
[Ord. #2010-03]
a. 
Taxes collected from a service user are delinquent if not received by the Tax Administrator on or before the due date. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on the first regular working day following the weekend or legal holiday. A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service supplier in satisfaction of its obligations under this subsection shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the City's account on the following business day.
b. 
If the person required to collect and/or remit the utility users' tax fails to collect the tax (by failing to properly assess the tax on one (1) or more services or charges on the customer's billing) or fails to remit the tax collected on or before the due date, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of fifteen (15%) percent of the total tax that is delinquent or deficient in the remittance, and shall pay interest at the rate of seventy-five one-hundredths (0.75%) percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
c. 
The Tax Administrator shall have the power to impose additional penalties upon persons required to collect and remit taxes pursuant to the provisions of this section for fraud or gross negligence in reporting or remitting at the rate of fifteen (15%) percent of the amount of the tax collected and/or required to be remitted, or as recomputed by the Tax Administrator.
d. 
For collection purposes only, every penalty imposed and such interest that is accrued under the provisions of this section shall become a part of the tax herein required to be paid.
e. 
Notwithstanding the foregoing, the Tax Administrator may, in his or her discretion, modify the due dates of this section to be consistent with any uniform standards or procedures that are mutually agreed upon by other public agencies imposing a utility users tax, or otherwise legally established to create a central payment location or mechanism.
[Ord. #2010-03]
Any tax required to be paid by a service user under the provisions of this section shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the person required to collect and remit and shall no longer be a debt of the service user. Any person owing money to the City under the provisions of this section shall be liable to an action brought in the name of the City for the recovery of such amount, including penalties and interest as provided for in this section, along with any collection costs incurred by the City as a result of the person's noncompliance with this section, including, but not limited to, reasonable attorneys' fees. Any tax required to be collected by a service supplier or owed by a service user is an unsecured priority excise tax obligation under 11 U. S. CA. Section 507(a)(8)(C). Service suppliers who seek to collect charges for service in bankruptcy proceedings shall also include in any such claim the amount of taxes due the City for those services, unless the Tax Administrator determines that such duty is in conflict with any Federal or State law, rule, or regulation or that such action would be administratively impractical.
[Ord. #2010-03]
a. 
The Tax Administrator shall make a deficiency determination if he or she determines that any person required to pay or collect taxes pursuant to the provisions of this section has failed to pay, collect, and/or remit the proper amount of tax by improperly or failing to apply the tax to one (1) or more taxable services or charges. Nothing herein shall require that the Tax Administrator institute proceedings under this subsection 4-11.13 if, in the opinion of the Tax Administrator, the cost of collection or enforcement likely outweighs the tax benefit.
b. 
The Tax Administrator shall mail a notice of such deficiency determination to the person required to pay or remit the tax, which notice shall refer briefly to the amount of the taxes owed, plus interest at the rate of seventy-five one-hundredths (0.75%) percent per month, or any fraction thereof, on the amount of the tax from the date on which the tax should have been received by the City. Within fourteen (14) calendar days after the date of service of such notice, the person may request in writing to the Tax Administrator for a hearing on the matter.
c. 
If the person fails to request a hearing within the prescribed time period, the amount of the deficiency determination shall become a final assessment, and shall immediately be due and owing to the City. If the person requests a hearing, the Tax Administrator shall cause the matter to be set for hearing, which shall be scheduled within thirty (30) days after receipt of the written request for hearing. Notice of the time and place of the hearing shall be mailed by the Tax Administrator to such person at least ten (10) calendar days prior to the hearing, and, if the Tax Administrator desires said person to produce specific records at such hearing, such notice may designate the records requested to be produced.
d. 
At the time fixed for the hearing, the Tax Administrator shall hear all relevant testimony and evidence, including that of any other interested parties. At the discretion of the Tax Administrator, the hearing may be continued from time to time for the purpose of allowing the presentation of additional evidence. Within a reasonable time following the conclusion of the hearing, the Tax Administrator shall issue a final assessment (or non-assessment), thereafter, by confirming, modifying or rejecting the original deficiency determination, and shall mail a copy of such final assessment to person owing the tax. The decision of the Tax Administrator may be appealed pursuant to subsections 4-11.18 and 4-11.15 of this section. Filing an application with the Tax Administrator and appeal to the City Administrator, or designee, pursuant to subsection 4-11.18 of this section is a prerequisite to a suit thereon.
e. 
Payment of the final assessment shall become delinquent if not received by the Tax Administrator on or before the thirtieth (30th) day following the date of receipt of the notice of final assessment. The penalty for delinquency shall be fifteen (15%) percent on the total amount of the assessment, along with interest at the rate of seventy-five one-hundredths (0.75%) percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date of delinquency, until paid. The applicable statute of limitations regarding a claim by the City seeking payment of a tax assessed under this section shall commence from the date of delinquency as provided in this paragraph e.
f. 
All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
[Ord. #2010-03]
a. 
Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by the service user from the amounts remitted to a person required to collect the tax, or whenever the Tax Administrator deems it in the best interest of the City, he or she may relieve such person of the obligation to collect the taxes due under this section from certain named service users for specific billing periods. To the extent the service user has failed to pay the amount of tax owed for a period of two (2) or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due. The service supplier shall provide the City with the names and addresses of such service users and the amounts of taxes owed under the provisions of this section. Nothing herein shall require that the Tax Administrator institute proceedings under this subsection 4-11.14 if in the opinion of the Tax Administrator, the cost of collection or enforcement likely outweighs the tax benefit.
b. 
In addition to the tax owed, the service user shall pay a delinquency penalty at the rate of fifteen (15%) percent of the total tax that is owed, and shall pay interest at the rate of seventy-five one-hundredths (0.75%) percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the due date, until paid.
c. 
The Tax Administrator shall notify the nonpaying service user that the Tax Administrator has assumed the responsibility to collect the taxes due for the stated periods and demand payment of such taxes, including penalties and interest. The notice shall be served on the service user by personal delivery or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have a change of address, to his or her last known address.
d. 
If the service user fails to remit the tax to the Tax Administrator within thirty (30) days from the date of the service of the notice upon him or her, the Tax Administrator may impose an additional penalty of fifteen (15%) percent of the amount of the total tax that is owed.
[Ord. #2010-03]
a. 
The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this section.
b. 
The Tax Administrator may adopt administrative rules and regulations consistent with provisions of this section for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by California Government Code Section 53750(h)(2). A copy of such administrative rules and regulations shall be on file in the Tax Administrator's office. To the extent that the Tax Administrator determines that the tax imposed under this section shall not be collected in full for any period of time from any particular service supplier or service user, that determination shall be considered an exercise of the Tax Administrator's discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Government Code Section 53750 or otherwise. The Tax Administrator is not authorized to amend the City's methodology for purposes of Government Code Section 53750 and the City does not waive or abrogate its ability to impose the utility users' tax in full as a result of promulgating administrative rulings or entering into agreements.
c. 
Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this section and thereby: (1) conform to the billing procedures of a particular service supplier so long as said agreements result in the collection of the tax in conformance with the general purpose and scope of this section; or, (2) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator's office, and are voidable by the Tax Administrator or the City at any time.
d. 
The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this section, of any person required to collect and/or remit a tax pursuant to this section. The Tax Administrator shall notify said person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of three (3) years next preceding the date of receipt of the written notice by said person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to subsection 4-11.13 of this section for all taxes (and applicable penalties and interest) owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If said person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this section, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. Said reasonable estimate shall be entitled to a rebuttable presumption of correctness.
e. 
Upon receipt of a written request of a taxpayer, and for good cause, the Tax Administrator may extend the time for filing any statement required pursuant to this section for a period of not to exceed forty-five (45) days, provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during said extension at the rate of seventy-five one-hundredths (0.75%) percent per month, prorated for any portion thereof.
f. 
The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from, or a refund of, the tax imposed by this section.
g. 
Notwithstanding any provision in this section to the contrary, the Tax Administrator may waive any penalty or interest imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this section if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the Tax Administrator shall take into consideration the uniqueness of the product or service, industry practice or other precedence. The Tax Administrator may also participate with other UUT public agencies in conducting coordinated compliance reviews with the goal of achieving administrative efficiency and uniform tax application determination's, where possible. To encourage full disclosure and on-going cooperation on annual compliance reviews, the Tax Administrator, and its agents, may enter into agreements with the tax-collecting service providers and grant prospective only effect on any changes regarding the taxation of services or charges that were previously deemed by the service provider, in good faith and without gross negligence, to be nontaxable. In determining whether the non-collection was in good faith and without gross negligence, the Tax Administrator shall take into consideration the uniqueness of the product or service, industry practice or other precedence.
[Ord. #2010-03]
a. 
It shall be the duty of every person required to collect and/or remit to the City any tax imposed by this section to keep and preserve for a period of at least three (3) years, all records as may be necessary to determine the amount of such tax as he/she may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at a reasonable time.
b. 
The City may issue an administrative subpoena to compel a person to deliver, to the Tax Administrator, copies of all records deemed necessary by the Tax Administrator to establish compliance with this section, including the delivery of records in a common electronic format on readily available media if such records are kept electronically by the person in the usual and ordinary course of business. As an alternative to delivering the subpoenaed records to the Tax Administrator on or before the due date provided in the administrative subpoena, such person may provide access to such records outside the City on or before the due date, provided that such person shall reimburse the City for all reasonable travel expenses incurred by the City to inspect those records, including travel, lodging, meals, and other similar expenses, but excluding the normal salary or hourly wages of those persons designated by the City to conduct the inspection.
c. 
The Tax Administrator is authorized to execute a non-disclosure agreement approved by the City Attorney to protect the confidentiality of customer information pursuant to California Revenue and Tax Code Sections 7284.6 and 7284.7.
d. 
If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: 1) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the City:, and, 2) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the City.
e. 
If any person subject to record-keeping under this section unreasonably denies the Tax Administrator access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of five hundred ($500.00) dollars on such person for each day following: 1) the initial date that the person refuses to provide such access; or, 2) the due date for production of records as set forth in the administrative subpoena. This penalty shall be in addition to any other penalty imposed under this chapter.
[Ord. #2010-03]
Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this section from a person or service supplier, it may be refunded as provided in this section as follows:
a. 
Written Claim for Refund. The Tax Administrator may refund any tax that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this section from a person or service supplier, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor, or administrator has submitted a written claim to the Tax Administrator within one (1) year of the overpayment or erroneous or illegal collection of said tax. Such claim must clearly establish claimant's right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers unless each member of the class has submitted a written claim under penalty of perjury as provided by this paragraph a. It is the intent of the City Council that the one-year written claim requirement of this paragraph a be given retroactive effect; provided, however, that any claims which arose prior to the commencement of the one-year claims period of this paragraph a, and which are not otherwise barred by a then applicable statute of limitations or claims procedure, must be filed with the Tax Collector as provided in this paragraph a within ninety (90) days following the effective date of this section. (Section 4-11 was ratified by the electorate at the election of November 2, 2010.)
b. 
Compliance with Claims Act. The filing of a written claim pursuant to Government Code Section 935 is a prerequisite to any suit thereon. Any action brought against the City pursuant to this section shall be subject to the provisions of Government Code Sections 945.6 and 946. The Tax Administrator, or the City Council where the claim is in excess of five thousand ($5,000.00) dollars, shall act upon the refund claim within the time period set forth in Government Code Section 912.4. If the Tax Administrator/City Council fails or refuses to act on a refund claim within the time prescribed by Government Section 912.4, the claim shall be deemed to have been rejected by the City Council on the last day of the period within which the City Council was required to act upon the claim as provided in Government Code Section 912.4. The Tax Administrator shall give notice of the action in a form which substantially complies with that set forth in Government Code Section 913.
c. 
Refunds to Service Suppliers. Notwithstanding the notice provisions of paragraph c of this subsection, the Tax Administrator may, at his or her discretion, give written permission to a service supplier, who has collected and remitted any amount of tax in excess of the amount of tax imposed by this section to claim credit for such overpayment against the amount of tax which is due the City upon a subsequent monthly return(s) to the Tax Administrator, provided that: 1) such credit is claimed in a return dated no later than one (1) year from the date of overpayment or erroneous collection of said tax; 2) the Tax Administrator is satisfied that the underlying basis and amount of such credit has been reasonably established; and, 3) in the case of an overpayment by a service user to the service supplier that has been remitted to the City, the Tax Administrator has received proof, to his or her satisfaction, that the overpayment has been refunded by the service supplier to the service user in an amount equal to the requested credit.
[Ord. #2010-03]
a. 
The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to subsection 4-11.17 of this section), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision (other than a decision relating to a refund pursuant to subsection 4-11.17 of this section) deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this subsection. Compliance with this subsection shall be a prerequisite to a suit thereon. (See Government Code Section 935(b)). Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
b. 
If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to subsection 4-11.17 of this section), deficiency determination, assessment, or administrative ruling of the Tax Administrator; he or she may appeal to the City Administrator, or designee, by filing a notice of appeal with the City Clerk within fourteen (14) days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier.
c. 
The matter shall be scheduled for hearing before an independent hearing officer selected by the City Administrator, or designee, no more than thirty (30) days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five (5) calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
d. 
Based upon the submission of such evidence and the review of the City's files, the hearing officer shall issue a written notice and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within fourteen (14) days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within ninety (90) days from the date of the decision in accordance with Code of Civil Procedure Section 1094.6.
e. 
All notices under this subsection may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
[Ord. #2010-03]
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this City or against any officer of the City to prevent or enjoin the collection under this section of any tax or any amount of tax required to be collected and/or remitted.
[Ord. #2010-03]
If a tax under this section is added repealed, increased, reduced, or the tax base is changed, the Tax Administrator shall follow the notice requirements of California Public Utilities Code Section 799.
[Ord. #2010-03]
Unless specifically provided otherwise, any reference to a State or Federal statute in this section shall mean such statute as it may be amended from time to time, provided that such reference to a statute herein shall not include any subsequent amendment thereto, or to any subsequent change of interpretation thereto by a State or Federal agency or court of law with the duty to interpret such law, to the extent that such amendment or change of interpretation would require voter approval under California law, or to the extent that such change would result in a tax decrease (as a result of excluding all or a part of a utility service, or charge therefor, from taxation). Only to the extent voter approval would otherwise be required or a tax decrease would result, the prior version of the statute (or interpretation) shall remain applicable; for any application or situation that would not require voter approval or result in a decrease of a tax, provisions of the amended statute (or new interpretation) shall be applicable to the maximum possible extent.
To the extent that the City's authorization to collect or impose any tax imposed under this section is expanded or limited as a result of changes in State or Federal law, no amendment or modification of this section shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the authorization up to the full amount of the tax imposed under this section.
[Ord. #2010-03]
a. 
Section 4-11 of the Albany Municipal Code may be repealed or amended by the City Council without a vote of the people. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this section. The people of the City of Albany affirm that the following actions shall not constitute an increase of the rate of a tax.
1. 
The restoration of the rate of the tax to a rate that is no higher than that set by this section, if the City Council has acted to reduce the rate of the tax;
2. 
An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as such interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this section; and
3. 
The establishment a class of persons that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this section); and
4. 
The collection of the tax imposed by this section, even if the City had, for some period of time, failed to collect the tax.
[Ord. #2010-03]
The City shall annually verify that the taxes owed under this section have been properly applied, exempted, collected, and remitted in accordance with this section, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including, the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.
[Ord. #2010-03]
All remedies and penalties prescribed by this section or which are available under any other provision of law or equity, including but not limited to the California False Claims Act (Government Code Section 12650 et seq.) and the California Unfair Practices Act (Business and Professions Code Section 17070 et seq.), are cumulative. The use of one (1) or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this section.
[Ord. #2010-03]
a. 
Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant to Section 4-4 of this Code with respect to any charge for a gas, electric, or communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 4-4 of this Code with respect to that charge. Likewise, prior to April 1, 2011, any person who pays the tax levied pursuant to Section 4-4 of the Albany Municipal Code with respect to any charge for a service subject to taxation pursuant to this Section 4-11 shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 4-11 of this Code with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior utility users tax to the new utility users' tax (which transition period ends April 1, 2011) and to permit service providers, during that transition period, to satisfy their collection obligations by collecting either tax.
b. 
Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this section as soon as feasible after the effective date of the section (this Section 4-11 was ratified by the electorate at the election of November 2, 2010), but in no event later than permitted by Section 799 of the California Public Utilities Code.
c. 
Judicial Determinations. In the event that a final court order should determine that the election enacting this Section 4-11 is invalid for whatever reason, or that any tax imposed under this Section 4-11 is invalid in whole or in part, then the taxes imposed under Section 4-4 (unless repealed) shall automatically continue to apply with respect to any service for which the tax levied pursuant to this section has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this section is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the City) paid by a person with respect to a service and calculated pursuant to this section shall be deemed to satisfy the tax imposed under Section 4-4 on that service, so long as the tax is paid with respect to a service provided no later than six (6) months subsequent to the date on which the final court order is published.
[Ord. #2010-03 § 4]
The people of the City of Albany hereby ratify and approve the past collection of the Telephone Users Tax and the Cable Television Users Tax under Section 4-4 of the Albany Municipal Code as it existed prior to the effective date of this section.
Ordinance No. 2012-03 was thereby adopted by the voters at the November 6, 2012 election and took effect upon adoption of a resolution declaring the results of the election at a regular meeting of the City Council held on December 10, 2012.
[Ord. # 2012-03]
This section shall be known as the City of Albany Transactions and Use Tax Ordinance. The City of Albany hereinafter shall be called "City." This section shall be applicable in the incorporated territory of the City.
[Ord. # 2012-03]
"Operative date" means the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of this section, the date of such adoption being set forth below.
[Ord. # 2012-03]
This section 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 in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a 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 therefore 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 and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this section.
[Ord. # 2012-03; Ord. #2018-07]
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 California Department of Tax and Fee Administration 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.
[Ord. # 2012-03]
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one (0.5%) percent 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 section.
[Ord. # 2012-03; Ord. #2018-07]
For the purposes of this section, 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 California Department of Tax and Fee Administration.
[Ord. # 2012-03]
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 section for storage, use or other consumption in said territory at the rate of one-half of one (0.5%) percent 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.
[Ord. # 2012-03]
Except as otherwise provided in this section 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 section as though fully set forth herein.
[Ord. # 2012-03; Ord. #2018-07]
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
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, California Department of Tax and Fee Administration, 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 California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this section.
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 substation 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 Section 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.
[Ord. # 2012-03]
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 section.
[Ord. # 2012-03]
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 transaction or use tax.
b. 
There are exempted from the computation of the amount of transactions tax the gross receipts from:
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 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 section.
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 section.
5. 
For the purposes of paragraphs b3 and b4 of this subsection, 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 section, 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 Section 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
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 section.
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 section.
5. 
For the purposes of paragraphs b,3 and b,4 of this subsection, 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 paragraph 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 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 section 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.
[Ord. # 2012-03]
All amendments subsequent to the effective date of this section 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 section, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this section.
[Ord. # 2012-03]
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 section, 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.
[Ord. # 2012-03]
By no later than December 31st of each year after the operative date, the City's independent auditors shall complete a report reviewing the collection, management and expenditure of revenue from the tax levied by this section.
[Ord. # 2012-03]
If any provision of this section or the application thereof to any person or circumstance is held invalid, the remainder of the section and the application of such provision to other persons or circumstances shall not be affected thereby.
[Ord. # 2012-03]
This section relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.
[Ord. # 2012-03; Ord. #2018-07]
The authority to levy the tax shall remain in effect unless a later ordinance terminating said tax is adopted and approved by the voters.
[1]
Editor's Note: Ordinance No. 2016-02 was adopted by the voters at the November 8, 2016 election and took effect upon adoption of a resolution declaring the results of the election at a regular meeting of the City Council held on December 5, 2016.
[Ord. No. 2016-02]
a. 
In addition to any other taxes imposed by the City, the City hereby levies a tax of one cent ($0.01) per fluid ounce on the privilege of distributing sugar-sweetened beverage products in the City.
b. 
For the purposes of this section, the volume, in ounces, of a sugar-sweetened beverage product shall be calculated as follows:
1. 
For a sugar-sweetened beverage, the volume, in fluid ounces, of sugar-sweetened beverages distributed to any person in the course of business in the City.
2. 
For added caloric sweeteners, the largest volume, in fluid ounces, of Sugar-sweetened beverages that could be produced from the added caloric sweeteners. In accordance with rules and regulations promulgated by the City pursuant to subsection 4-13.5, the largest volume, in fluid ounces, that would typically be produced from the added caloric sweeteners shall be determined based on the manufacturer's instructions or, if the distributor uses the added caloric sweeteners to produce a sugar-sweetened beverage, the regular practice of the distributor.
c. 
The tax shall be paid upon the first nonexempt distribution of a sugar-sweetened beverage product in the City. To the extent that there is a chain of distribution within Albany involving more than one distributor, the tax shall be levied on the first distributor subject to the jurisdiction of the City. To the extent the tax is not paid as set forth above for any reason, it shall be payable on subsequent distributions and by subsequent distributors; provided, that the distribution of sugar-sweetened beverage products may not be taxed more than once in the chain of commerce.
[Ord. No. 2016-02]
The tax imposed by this chapter shall not apply:
a. 
To any distributor that is not subject to taxation by the City under the laws of the United States or the State of California;
b. 
To any distribution of a sugar-sweetened beverage product to a retailer with less than one hundred thousand ($100,000.00) dollars in annual gross receipts, as defined in subsection 4-13.4, in the most recent year;
c. 
To any distribution of natural or common sweeteners; or
d. 
To any distribution of added caloric sweeteners to a food and beverage sales retail store, as defined in Albany Municipal Code Section 20.16.030DD, if the food and beverage sales retail store then offers the added caloric sweetener for sale for later use by customers of that store.
The City Council, without a vote of the people, may, either permanently or temporarily, increase the dollar amount of the threshold for the small-business exemption in paragraph b.
[Ord. No. 2016-02]
a. 
Added caloric sweetener shall mean any substance or combination of substances that meets all of the following four (4) criteria:
1. 
Is suitable for human consumption;
2. 
Adds calories to the diet if consumed;
3. 
Is perceived as sweet when consumed; and
4. 
Is used for making, mixing, or compounding sugar-sweetened beverages by combining the substance or substances with one or more other ingredients including, without limitation, water, ice, powder, coffee, tea, fruit juice, vegetable juice, or carbonation or other gas.
An added caloric sweetener may take any form, including but not limited to a liquid, syrup, and powder, whether or not frozen. "Added caloric sweetener" includes, without limitation, sucrose, fructose, glucose, other sugars, and high fructose corn syrup, but does not include a substance that exclusively contains natural, concentrated, or reconstituted fruit or vegetable juice or any combination thereof.
b. 
Alcoholic beverage shall mean any beverage subject to tax under Part 14 (commencing with Section 32001) of the California Revenue and Taxation Code, as that Part may be amended from time to time.
c. 
Beverage for medical use shall mean a beverage suitable for human consumption and manufactured for use as an oral nutritional therapy for persons who cannot absorb or metabolize dietary nutrients from food or beverages, or for use as an oral rehydration electrolyte solution for infants and children formulated to prevent or treat dehydration due to illness. "Beverage for medical use" shall also mean a "medical food" as defined in Section 109971 of the California Health and Safety Code, as that definition may be amended from time to time. "Beverage for medical use" shall not include drinks commonly referred to as "sports drinks" or any other common names that are derivations thereof.
d. 
Business entity shall mean any person except for a natural person.
e. 
City shall mean the City of Albany, California.
f. 
City Manager shall mean the City Manager of the City of Albany or his or her designee.
g. 
Consumer shall mean a natural person who purchases a sugar-sweetened beverage product in the City for a purpose other than resale in the ordinary course of business.
h. 
Distribution or Distribute shall mean the transfer of title or possession (1) from one business entity to another for consideration or (2) within a single business entity, such as by a wholesale or warehousing unit to a retail outlet or between two or more employees or contractors. "Distribution" or "Distribute" shall not mean the retail sale to a consumer.
i. 
Distributor shall mean any person who distributes sugar-sweetened beverage products in the City.
j. 
Gross receipts is defined in subsection 4-13.4.
k. 
Milk shall mean natural liquid milk, regardless of animal source or butterfat content, natural milk concentrate, whether or not reconstituted, regardless of animal source or butterfat content, or dehydrated natural milk, whether or not reconstituted and regardless of animal source or butterfat content, and plant-based milk substitutes, that are marketed as milk, such as soy milk and almond milk.
l. 
Natural or common sweetener shall mean granulated white sugar, brown sugar, honey, molasses, xylem sap of maple trees, or agave nectar.
m. 
Person shall mean an individual, trust, firm, joint stock company, business concern, business trust, government, receiver, trustee, syndicate, social club, fraternal organization, estate, corporation, including, but not limited to, a limited liability company, and association or any other group or combination acting as a unit.
n. 
Retailer shall mean any person who serves sugar-sweetened beverage products to a consumer.
o. 
Simple syrup shall mean a mixture of water and one or more natural or common sweeteners without any additional ingredients.
p. 
Sugar-sweetened beverage shall mean any beverage intended for human consumption to which one or more added caloric sweeteners has been added and that contains at least two (2) calories per fluid ounce.
1. 
"Sugar-sweetened beverage" includes, but is not limited to all drinks and beverages commonly referred to as "soda," "pop," "cola," "soft drinks," "sports drinks," "energy drinks," "sweetened ice teas," or any other common names that are derivations thereof.
2. 
"Sugar-sweetened beverage" shall not include any of the following:
(a) 
Any beverage in which milk is the primary ingredient, i.e., the ingredient constituting a greater volume of the product than any other;
(b) 
Any beverage for medical use;
(c) 
Any liquid sold for use for weight reduction as a meal replacement;
(d) 
Any product commonly referred to as "infant formula" or "baby formula"; or
(e) 
Any alcoholic beverage.
q. 
Sugar-sweetened beverage product shall mean a sugar-sweetened beverage or added caloric sweetener.
[Ord. No. 2016-02]
GROSS RECEIPTS
Means the gross receipts of the preceding fiscal year of the distributor or part thereof, and is defined as follows: the total amount actually received or receivable from all sales; the total amount of compensation actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds; interest discounts, rents, royalties, fees, commissions, dividends or other emoluments, however designated. Included in "gross receipts" are all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, except that the following are excluded therefrom:
a. 
Cash discounts allowed and taken on sales;
b. 
Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as "gross receipts";
c. 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
d. 
Such part of the sale price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit;
e. 
Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded when in excess of one ($1.00) dollar;
f. 
Amounts collected for others where the business is acting as an agent or trustee and to the extent that such amounts are paid to those for whom collected. These agents or trustees must provide the Finance Department with the names and the addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustees;
g. 
Cash value of sales, trades or transactions between departments or units of the same business;
h. 
Transaction between a partnership and its partners;
i. 
Receipts from services or sales in transactions between affiliated corporations. An "affiliated corporation" is a corporation:
1. 
The voting and nonvoting stock of which is owned at least eighty (80%) percent by such other corporation with which such transaction is had,
2. 
Which owns at least eighty (80%) percent of the voting and nonvoting stock of such other corporation, or
3. 
At least eighty (80%) percent of the voting and nonvoting stock of which is owned by a common parent corporation which also has such ownership of the corporation with which such transaction is had;
j. 
Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the licensee in the regular course of the licensee's business.
[Ord. No. 2016-02]
a. 
It shall be the duty of the City Manager to collect and receive all taxes imposed by this section, and to keep an accurate record thereof.
b. 
The City Manager is hereby charged with the enforcement of this section, except as otherwise provided herein, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this section, including provisions for the reexamination and correction of returns and payments, and for reporting. Such rules and regulations may include, but are not limited to, the following:
1. 
The determination of the frequency with which a distributor must calculate the tax. This determination shall not constitute an increase of the tax.
2. 
The determination of the frequency with which a distributor must pay the tax. This determination shall not constitute an increase of the tax.
3. 
The determination of whether and how a distributor must register with the City.
4. 
The determination of whether and how a distributor who receives, in the City, sugar-sweetened beverage products from another distributor must report to the City the name of that distributor.
5. 
The determination of whether and how a distributor who receives, in the City, sugar-sweetened beverage products from another distributor must report to the City the volume of sugar-sweetened beverage products received from that distributor.
6. 
The determination of what other documentation is required to be created or maintained by a distributor.
c. 
The City Manager shall annually verify that the taxes owed under this section have been properly applied, exempted, collected, and remitted.
[Ord. No. 2016-02]
a. 
The amount of any tax, penalty, and interest imposed under the provisions of this section shall be deemed a debt to the City. Any distributor owing money under the provisions of this section shall be liable in an action brought in the name of the City for the recovery of such amount.
b. 
In order to aid in the City's collection of taxes due under this section, any retailer that receives sugar-sweetened beverage products from a distributor shall, in accordance with rules and regulations promulgated by the City Manager pursuant to subsection 4-13.5, either:
1. 
Report to the City all such transactions, the volume in ounces of sugar-sweetened beverage products received in each transaction, and the identity and contact information of the distributor from whom the sugar-sweetened beverage products were received; or
2. 
Collect the tax that would be payable as a result of the transaction by the distributor from whom the sugar-sweetened beverage product was received and remit it to the City; or
3. 
Provide to the City evidence that the distributor from whom the sugar-sweetened beverage products were received has registered as a distributor with the City and that registration is current.
c. 
The City Council is authorized to have the taxes imposed by this section collected by the County of Alameda or the California Board of Equalization in conjunction with the collection of other taxes for the City. If the City Council exercises this authorization, the duties and responsibilities of the City Manager shall be given, as appropriate, to the County of Alameda or the California Board of Equalization, which may delegate such duties and responsibilities as necessary and as authorized by law.
[Ord. No. 2016-02]
Whenever any tax under this section has been overpaid or has been erroneously or illegally collected or received by the City, it may be refunded only as provided Albany Municipal Code subsection 2-28.1, as that Section now reads or may hereafter be amended by ordinance adopted by the City Council. A vote of the people shall not be required to amend the City's claim procedures. Compliance with the City's claim procedures shall be a prerequisite to any suit or other legal proceeding seeking a refund or any payment of money or damages.
[Ord. No. 2016-02]
Except as otherwise provided by this section or by rule or regulation promulgated by the City Manager, the tax imposed by this section shall be administered in the same manner as taxes imposed pursuant to Albany Municipal Code Section 5-2 and, without limitation, shall be subject to the same delinquency penalties, appeals processes and other enforcement provisions set forth in Albany Municipal Code Section 5-2.
[Ord. No. 2016-02]
The tax imposed by this section is a tax upon the privilege of conducting business, specifically, distributing sugar sweetened beverage products within the City of Albany. It is not a sales, use, or other excise tax on the sale, consumption or use of sugar-sweetened beverage products.
[Ord. No. 2016-02; amended 3-16-2020 pursuant to Ord. No. 2020-02]
The City Council shall conduct an annual special study session, in conjunction with the City's budget process, for the purpose of receiving input and recommendations regarding the expenditure of proceeds from the tax created by this section. Prior to the special study session, the City Council shall solicit recommendations from the City's Parks and Recreation Commission, Social and Economic Justice Commission, and Transportation Commission, as well as a designated representative of the Albany Unified School District, regarding the use of tax proceeds. Additionally, the City shall solicit recommendations from individuals with specialized expertise in areas such as public health issues and programs relating to diabetes, obesity and sugary drink consumption; and any other individuals or organizations as deemed appropriate by the City Council.
[Ord. No. 2016-02]
By no later than December 31st of each year after the operative date, the City's independent auditors shall complete a report reviewing the collection, management and expenditure of revenue from the tax levied by this section.
[1]
Editor's Note: Ordinance No. 2016-03 was adopted by the voters at the November 8, 2016 election and took effect upon adoption of a resolution declaring the results of the election at a regular meeting of the City Council held on December 5, 2016.
[Ord. No. 2016-03]
This section shall be known as the "City of Albany Safe and Accessible Sidewalks Special Parcel Tax."
[Ord. No. 2016-03]
CITY
Shall mean the City of Albany.
CONDOMINIUM/TOWNHOUSE
Shall mean an undivided interest in common in a portion of real property coupled with a separate interest in space called a unit. A condominium or townhouse unit is a parcel.
CONSUMER PRICE INDEX OR CPI
Shall mean Consumer Price Index for All Urban Consumers (CPI-U) for San Francisco-Oakland-San Jose as published by the U.S. Department of Labor, Bureau of Labor Statistics. If the Consumer Price Index is discontinued or revised, such other government index or computation with which it is replaced shall be used in order to obtain substantially the same result as would be obtained if the Consumer Price Index had not been discontinued or revised.
MULTI-FAMILY RESIDENTIAL PARCEL
Shall mean all parcels that are improved with more than one residential unit.
NONRESIDENTIAL PARCEL
Shall mean all parcels that are improved with uses other than residences.
OWNER
Shall mean the owner or owners of the real property located within the City.
PARCEL
Shall mean any real property designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of the County of Alameda .
SIDEWALK MAINTENANCE AND OBSTRUCTION REMOVAL
Shall mean repairing and upgrading public sidewalks and removing obstructions to improve safety and accessibility, and includes but is not limited to the following:
1. 
Relocation of shallow utility lines located within area of sidewalk repair;
2. 
Grinding of stumps of removed trees;
3. 
Replacement of soil or mulch in landscape strips as necessary to avoid a hazardous condition;
4. 
Repair of private driveways if necessary to maintain functionality of the existing driveway;
5. 
Funding for expedited repairs in locations with occupants that have special access needs (e.g., limited mobility, special events, etc.); and
6. 
Extending the length of a sidewalk to be repaired beyond the area of immediate hazard in order that the repaired sidewalk can tie into an existing sidewalk in relatively good condition.
7. 
Lighting repairs and improvements to enhance pedestrian safety.
SINGLE-FAMILY RESIDENTIAL PARCEL
Shall mean all parcels which are improved with only one residential unit.
SPECIAL TAX
Shall mean the special tax imposed by this section.
[Ord. No. 2016-03]
a. 
An annual special tax in the amounts set forth in subsection 4-14.4 is hereby imposed on every parcel of real property within the City.
b. 
The special tax constitutes a debt owed by the owner of each parcel of real property to the City.
c. 
The special tax shall be levied and collected on each parcel of real property within the City for which the owner receives a separate ad valorem property tax bill, at the same time and manner, and subject to the same penalties and procedures as ad valorem property taxes collected by the County of Alameda except as otherwise set forth in this section.
d. 
Real property otherwise wholly exempted from ad valorem tax by State law shall also be exempted from any liability for the special tax.
e. 
The tax imposed by this section shall be subject to the exemptions set forth in this section.
1. 
Single-family residential parcels and units on multi-family residential parcels shall be exempt from the special tax if they are owned and occupied by a person or persons whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year. The application process will be in the form of self-certification under penalty of perjury. Owners must apply for the exemption provided for in this section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, Federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.
2. 
Renters who reside in a rental unit within the City of Albany whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year may apply for a rebate of the special tax imposed by this section that applies to the rental unit in which they reside. Renters must apply for the exemption provided for in this section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, Federal income tax returns and W-2 forms of renter occupants eligible for this exemption. Only one such rebate shall be allowed annually to a rental unit.
[Ord. No. 2016-03]
a. 
The rates of the special tax for each parcel type shall be as set forth in the table below.
Parcel Type
Size of Parcel
(square feet)
Rate, per parcel or unit
Single-family Residential
0-2,500
$27.60 per parcel
2,501-5,000
$38.65 per parcel
Over 5,000
$49.69 per parcel
Condominium/Townhouse
Not Applicable
$15.46 per unit
Multi-family Residential
Not Applicable
$15.46 per unit
Nonresidential
0-5,000
$49.69 per parcel
5,001 — 10,000
$71.88 per parcel
10,001 — 20,000
$77.29 per parcel
20,001 and above
$88.50 per parcel
b. 
The tax rate schedule in the table above shall apply beginning January 1, 2017 and ending December 31, 2017. To keep the tax on each property in constant first year dollars for each year subsequent to 2017, the tax per year shall be adjusted as set forth in this section to reflect any increase in the Consumer Price Index beyond the first fiscal year the tax is levied. The tax rate per year on each parcel for each year subsequent to the first year shall be an amount determined as follows:
Tax rate for the current year
=
Tax rate for the preceding year
x
Change in Consumer Price Index from April of the immediately preceding year to April of the current year or 1.02, whichever is less
In no event shall the special tax rate for any type of parcel for any year be less than the amount established for the preceding year.
c. 
If a parcel consists of both residential and nonresidential real property, the tax rate shall be the rate for nonresidential parcels.
d. 
The assessment roll data of the Alameda County Tax Assessor as of January 1 of each year and City records shall be used to determine the actual use of each parcel of real property for purposes of determining the amount of the special tax for each parcel.
e. 
For parcels divided by Tax Rate Area lines, the amount of the special tax for the portion of the parcel within Alameda County shall be calculated at the same rates as set forth above. For properties wholly within Alameda County and divided by Tax Rate Area lines into multiple parcels, the property shall be taxed as a single parcel at the rates set forth above.
[Ord. No. 2016-03]
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Alameda. The City Council may provide for other alternative methods of collection of the special tax by resolution.
[Ord. No. 2016-03]
The amount of the special tax, any penalty, and any interest imposed under the provisions of this section shall be deemed a debt to the City. Any person owing money under the provisions of this section shall be personally liable to an action brought in the name of the City, at its option, for the recovery for such amount.
[Ord. No. 2016-03]
a. 
Revenue from the special tax, including penalties and interest thereon, shall be used for sidewalk maintenance and obstruction removal, including but not limited to repairing and upgrading public sidewalks and removing obstructions to improve safety and accessibility, consistent with the Sidewalk Repair Policy adopted by the City Council. The currently approved Sidewalk Repair Policy is attached as Exhibit A. The City Council may amend the Sidewalk Repair Policy from time to time in its discretion, which changes shall be incorporated into this section. In no case, however, shall changes to Sidewalk Repair Policy authorize the use of special tax revenue for projects unrelated to repairing and upgrading public sidewalks and removing obstructions from public sidewalks to improve safety and accessibility or for other purposes authorized in this section.
b. 
At the City Council's discretion, revenue from the special tax, including penalties and interest thereon, may also be used to pay for the costs of holding an election to seek voter approval of this section, for the costs of administering the special tax, and for the costs of defending the special tax and this section, including attorneys' fees and related costs.
[Ord. No. 2016-03]
In accordance with the requirements of California Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special tax:
a. 
A separate, special account, referred to as the Safe and Passable Sidewalk Special Tax Fund, shall be created, into which the proceeds of the special tax, including penalties and interest earned on such proceeds, must be deposited.
b. 
The specific purposes of the special tax are for the funding of public sidewalk maintenance and obstruction removal projects and for related election, administration, and legal fees as set forth in subsection 4-14.7. The proceeds of the special tax shall be applied only to those specific purposes.
c. 
The Finance Director shall annually prepare and submit to the City Council a report regarding the special tax funds collected and expended, as well as any other information required by Government Code sections 50075.1 and 50075.3.
[Ord. No. 2016-03]
The City Council may establish rules and regulations that it determines are necessary and desirable for administration and implementation of this section.
This section may only be amended by a vote of the people if the amendment would result in the special tax being imposed, extended, or increased in a manner not authorized by this section as originally approved by the voters, or if the amendment would substantially alter the purpose of the special tax. The City Council may enact other amendments, including but not limited to amendments necessary to implement or administer the special tax.
[Ord. No. 2016-03]
The authority to levy the special tax shall remain in effect until December 31, 2026, and as of that date is repealed unless a later ordinance is adopted and approved by the voters that either deletes or extends that date. Special taxes imposed in 2026 shall remain due and owing until paid, even after the authority to impose the special tax has expired.
SIDEWALK REPAIR POLICY
APPROVED BY ALBANY CITY COUNCIL JUNE 20, 2016
[Amended 3-16-2020 pursuant to Ord. No. 2020-02]
(Subsection 4-14.7)
EXHIBIT A
Purpose
The purpose of the Sidewalk Repair Policy is to improve continuous sidewalk passability in public right of way by repairing sidewalk damage and removing vegetation obstructions.
Legal Responsibility
Under Section 5610 of the California Streets and Highways Code and per Albany Municipal Code subsection 14-1.5b, property owners and persons in possession of property are required to maintain adjacent public sidewalks in a safe condition. The existence of this program does not abrogate the responsibility of the property owners to maintain their frontage improvements in a safe manner. As part of the administration of the Sidewalk Program, City staff are to use City newsletter, web page, and outreach events to provide information to property owners regarding their responsibilities for sidewalks.
Repair Program:
The City of Albany will annually determine priority areas for repair. The City will manage and pay the entire project cost of priority sidewalk repairs. Upon completion of the repair, the City will issue a certificate of compliance that returns responsibility for all future maintenance and repair to the property owner pursuant to existing State law. The Traffic & Safety Commission will annually propose prioritization of projects to the City Council as well as review sidewalk repair criteria. As part of the scope of work for a sidewalk repair project, expenditure of funds associated with the following is authorized:
a)
Relocation of shallow utility lines located within area of sidewalk repair;
b)
Grinding of stumps of removed trees;
c)
Replacement of soil or mulch in landscape strips as necessary to avoid a hazardous condition;
d)
Repair of private driveway if necessary to maintain functionality of the existing driveway;
e)
Funding for expedited repairs in locations with occupants that have special access needs (e.g., limited mobility, special events, etc.); and
f)
Extending the length of sidewalk to be repaired beyond the area of immediate hazard in order that the repaired sidewalk can tie into an existing sidewalk in relatively good condition.
Public Notice for Repair Program:
A public notice will be mailed to all property owners adjacent to proposed areas of work ten days before the Transportation Commission’s review of the proposed scope of work. The notice will advise property owners that street trees may be subject to removal and that property owners are required to cut back other vegetation in the area of work. The notice will also advise owners that work may be underway for up to two weeks, and solicit requests for information regarding occupants that may have special access needs that will affect the timing of construction.
Point of Permit Program:
The City of Albany will require that specified construction projects above $100,000 valuation will trigger a requirement that the property owner repair the sidewalk to City specifications. The City will conduct a no-cost inspection upon application. The property owner will be responsible for all repair costs if the scope of projected project would otherwise trigger sidewalk repairs, such as sewer lateral upgrades, cross-sidewalk drains, new driveway or curb-cuts, etc.
Point of Sale Program:
The City of Albany will require that specified real property transfers will trigger a requirement that the property owner upgrade damaged sidewalk (the program will function similar to the existing sewer lateral program). The City will conduct a no-cost inspection upon application. If no repairs are necessary, a certificate of compliance will be issued that discloses that the property owner has future responsibility for all maintenance and repair.
Streetscape Improvement Projects:
For sidewalks that are in locations with fully funded streetscape-related Capital Improvement Projects, the need for repair will be evaluated on a case by case basis. The requirement for property owner repair will be deferred or an interim safety and accessibility solution may be acceptable.
Refinements to Street Tree Program:
The City will evaluate situations where street trees are causing structural damage to sidewalks. A range of options will be considered including root pruning, enlarging tree wells, realignment or ramping of sidewalks around or over roots, or alternative paving materials that extend the functional life of the sidewalk. If a street tree that is causing damage is known to cause uplift relative to other tree species, the tree shall be removed as part of the repair project and replaced with a species not expected to damage sidewalks. City staff shall have authority to remove any tree without public notice if during construction, roots are found in locations that indicate that a new sidewalk will be damaged in the relative near future and removal of the root is determined by the City Arborist to substantially weaken the health of the tree.
[Ord. #2018-05]
This section shall be known as the "City of Albany Parks and Open Space Facilities Special Parcel Tax."
[Ord. #2018-05]
CITY
Means the City of Albany.
CONDOMINIUM/TOWNHOUSE
Means an undivided interest in common in a portion of real property coupled with a separate interest in space called a unit. A condominium or townhouse unit is a parcel.
CONSUMER PRICE INDEX OR CPI
Means Consumer Price Index for All Urban Consumers (CPI-U) for San Francisco-Oakland-San Jose as published by the U.S. Department of Labor, Bureau of Labor Statistics. If the Consumer Price Index is discontinued or revised, such other government index or computation with which it is replaced shall be used in order to obtain substantially the same result as would be obtained if the Consumer Price Index had not been discontinued or revised.
MULTI-FAMILY RESIDENTIAL PARCEL
Means all parcels that are improved with more than one residential unit.
NONRESIDENTIAL PARCEL
Means all parcels that are improved with uses other than residences.
OWNER
Means the owner or owners of the real property located within the City.
PARCEL
Means any real property designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of the County of Alameda.
PARKS AND OPEN SPACE
Means any public park or open space owned by the City of Albany including: six public parks referred to as Dartmouth Tot Lot, Memorial Park, Oceanview Park, Ohlone Greenway, Jewel's Terrace Park, and Peggy Thomsen Pierce Street Park; Albany Hill Open Space Area and Albany waterfront; over one mile of Albany Creeks including Cerrito, Middle and Codornices Creek; City trees and street trees.
SINGLE-FAMILY RESIDENTIAL PARCEL
Means all parcels which are improved with only one residential unit.
SPECIAL TAX
Means the special tax imposed by this Article.
[Ord. #2018-05]
a. 
An annual special tax in the amounts set forth in Section 4-15.4 is hereby imposed on every parcel of real property within the City. The special tax shall first be levied in fiscal year 2019-20. The annual assessment levied in City Landscape and Lighting Assessment District No. 1996-1 ("LLAD 1996-1") is anticipated to terminate in fiscal year 2018-19. In the event that the LLAD 1996-1 assessment terminates in a different fiscal year, the special tax shall first be levied in the immediately subsequent fiscal year.
b. 
The special tax constitutes a debt owed by the owner of each parcel of real property to the City.
c. 
The special tax shall be levied and collected on each parcel of real property within the City for which the owner receives a separate ad valorem property tax bill, at the same time and manner, and subject to the same penalties and procedures as ad valorem property taxes collected by the County of Alameda except as otherwise set forth in this section.
d. 
Real property otherwise wholly exempted from ad valorem tax by state law shall also be exempted from any liability for the special tax.
e. 
The tax imposed by this section shall be subject to the exemptions and rebates set forth in this section.
1. 
Single-family residential parcels and units on multi-family residential parcels shall be exempt from the special tax if they are owned and occupied by a person or persons whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year. The application process will be in the form of self-certification under penalty of perjury. Owners must apply for the exemption provided for in this section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.
2. 
Renters who reside in a residential rental unit within the City of Albany whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year may apply for a rebate of the special tax imposed by this section that applies to the rental unit in which they reside. Renters must apply for the rebate provided in this section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, federal income tax returns and W-2 forms of renter occupants eligible for this exemption. Only one such rebate shall be allowed annually to a rental unit.
[Ord. #2018-05]
a. 
The rates of the special tax for each parcel type shall be as set forth in the table below.
Parcel Type
Size of Parcel
Rate, per parcel, unit, or acre
Single-family Residential
Not Applicable
$69.00 per unit
Condominium/Townhouse
Not Applicable
$51.75 per unit
Multi-family Residential
Not Applicable
$51.75 per unit
Non-Residential
< 0.25 acre
$69.00 per parcel
Non-Residential
>=0.25 acre
$259 per acre
b. 
To keep the tax on each property in constant first year dollars for each year, the annual tax rates listed in the above table shall be adjusted as set forth in this section to reflect any increase in the Consumer Price Index beyond the first fiscal year the tax is levied. The tax rate per year on each parcel for each year subsequent to the first year shall be an amount determined as follows:
Tax rate for the current year
=
Tax rate for the preceding year
X
Change in Consumer Price Index from April of the immediately preceding year to April of the current year or 1.02, whichever is less
In no event shall the special tax rate for any type of parcel for any year be less than the amount established for the preceding year.
c. 
If a parcel consists of both residential and nonresidential real property, the tax rate shall be the rate for nonresidential parcels.
d. 
The assessment roll data of the Alameda County Tax Assessor as of January 1 of each year and City records shall be used to determine the actual use of each parcel of real property for purposes of determining the amount of the special tax for each parcel.
e. 
For parcels divided by Tax Rate Area lines, the amount of the special tax for the portion of the parcel within Alameda County shall be calculated at the same rates as set forth above. For properties wholly within Alameda County and divided by Tax Rate Area lines into multiple parcels, the property shall be taxed as a single parcel at the rates set forth above.
f. 
For non-residential parcels 0.25 acres or larger, the tax shall be calculated by multiplying the then-applicable rate by the actual acreage of the parcel. By way of example only, and without limiting the general applicability of the foregoing, if a non-residential parcel were 4.25 acres and the then applicable tax rate were $259, then the tax for the parcel would be $1,100.75.
[Ord. #2018-05]
The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Alameda. The City Council may provide for other alternative methods of collection of the special tax by resolution.
[Ord. #2018-05]
The amount of the special tax, any penalty, and any interest imposed under the provisions of this section shall be deemed a debt to the City. Any person owing money under the provisions of this section shall be personally liable to an action brought in the name of the City, at its option, for the recovery for such amount.
[Ord. #2018-05]
a. 
Revenue from the special tax, including penalties and interest thereon, shall be used for park and open space maintenance and improvements, including but not limited to maintenance of park and open space trails, including maintenance to prevent wildfires and to restore native plants; park facilities such as ball fields and play courts, play structures and equipment, restroom facilities, landscaping and site furnishing such as benches, picnic tables and trash receptacles and general maintenance of the facilities for repair/replacement of damaged and worn-out equipment and furnishings; adding new amenities such as site furnishings and play field areas; restoration and maintenance of creek and habitat areas; maintenance and enhancement of the City's urban forest including planting, pruning and management of City street trees.
b. 
At the City Council's discretion, revenue from the special tax, including penalties and interest thereon, may also be used to pay for the costs of holding an election to seek voter approval of this section, for the costs of administering the special tax, and for the costs of defending the special tax and this section, including attorneys' fees and related costs.
c. 
Revenue from the special tax, including penalties and interest thereon, may also be used to pay for rebates to qualifying low-income renters as provided in subsection 14-15.3e2 of this section.
[Ord. #2018-05]
In accordance with the requirements of California Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special tax:
a. 
A separate, special account, referred to as the Parks and Open Space Special Tax Fund, shall be created, into which the proceeds of the special tax, including penalties and interest earned on such proceeds, must be deposited.
b. 
The specific purposes of the special tax are for the funding of maintenance and improvement of City park and open space facilities; for related election, administration, and legal fees; and for rebates to low-income renters, as set forth in subsection 4-15.7. The proceeds of the special tax shall be applied only to those specific purposes.
c. 
The Finance Director shall annually prepare and submit to the City Council a report regarding the special tax funds collected and expended, as well as any other information required by Government Code sections 50075.1 and 50075.3.
[Ord. #2018-05]
The City Council may establish rules and regulations that it determines are necessary and desirable for administration and implementation of this section.
[Ord. #2018-05]
This section may only be amended by a vote of the people if the amendment would result in the special tax being imposed, extended, or increased in a manner not authorized by this section as originally approved by the voters, or if the amendment would substantially alter the purpose of the special tax. The City Council may enact other amendments, including but not limited to amendments necessary to implement or administer the special tax.
[Ord. #2018-05]
The authority to levy the special tax shall remain in effect unless a later ordinance terminating said tax is adopted and approved by the voters.