[Res. #97-9, § 1; amended 11-8-2022 by Ord. No. 2022-05]
This section may be cited as the "Emergency Medical Services,
Advanced Life Support, and Fire Protection Tax". The special tax imposed
under this section is solely for the purpose of raising revenue for
paramedic, advanced life support, firefighting services, firefighting
equipment and ambulance service. 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.
In the last two (2) decades, the City's population has grown
more than twice as fast as the number of residences, placing increased
demand on emergency medical services without an increase in tax revenue
to support those services.
c.
The cost for the City to provide emergency transport services exceeds
the revenues generated from fees for providing such services, the
Emergency Medical Services Special Tax and the Paramedic Advanced
Life Support, Fire Engine and Ambulance Service Special Tax. The purpose
of this special tax is to fund emergency transport costs and replace
the two aforementioned special taxes and continue to provide funding
for the City's Emergency Medical Services Program.
d.
Adoption of this special tax by a two-thirds (2/3) vote helps assure
that the City can continue to provide, and improve, the Emergency
Medical Services Program and avoid any severe adverse impact on the
health and safety of Albany residents.
Editor's Note: Ord. No. 2022-05 was approved by the electorate
at the election of November 8, 2022.
e.
Property owners will pay an amount based on the amount of land square
footage that they own.
[Res. #97-9, § 2; Res. #02-59; amended 11-8-2022 by Ord. No. 2022-05]
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 XIII A of the California Constitution.
Editor's Note: Ord. No. 2022-05 was approved by the electorate
at the election of November 8, 2022.
c.
The City Council is hereby authorized to levy the Emergency Medical
Services, Advanced Life Support, and Fire Protection Tax special tax
at the maximum rate of $0.074 per square foot of land for residential
and commercial properties. The tax imposed by this section shall be
operative for fiscal year 2023-2024 and each fiscal year thereafter.
d.
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 (1) such rebate shall be allowed annually to a rental unit.
e.
The proceeds of the Emergency Medical Services, Advanced Life Support,
and Fire Protection Tax shall be deposited in the Emergency Medical
Services, Advanced Life Support, and Fire Protection Fund and shall
be used for the sole and exclusive purpose of providing paramedic,
advanced life support, firefighting services, firefighting equipment
and ambulance service.
[Res. #97-9, § 3; amended 11-8-2022 by Ord. No. 2022-05]
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.
The chief fiscal officer of the City shall cause a report (the "Report")
to be prepared and filed with the City Council no later than June
30 of each year. The Report shall state: (a) the amount of special
tax proceeds collected and expended in such year; and (b) the status
of any projects or description of any programs funded from proceeds
of the special tax. The Report may be incorporated into or filed with
the annual budget, audit, or other appropriate routine report to the
City Council.
[Res. #97-9, § 4; amended 11-8-2022 by Ord. No. 2022-05]
The Director of Finance and Administrative Services or their
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; amended 11-8-2022 by Ord. No. 2022-05]
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. #97-9, § 6; amended 11-8-2022 by Ord. No. 2022-05]
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; amended 11-8-2022 by Ord. No. 2022-05]
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, their administrators or executors.
[Res. #97-9, § 8; amended 11-8-2022 by Ord. No. 2022-05]
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; amended 11-8-2022 by Ord. No. 2022-05]
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; amended 11-8-2022 by Ord. No. 2022-05]
Pursuant to California Constitution Article XIII B, 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 2022/2023
and each year thereafter.
[Res. #02-59; amended 11-8-2022 by Ord. No. 2022-05]
a.
Subject to paragraph b, the tax rates imposed by Section 4-7 are
maximum rates and may not be increased by the City Council above such
maximum rates. The tax imposed by this ordinance 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 and the Council may reverse such action or otherwise
adjust the tax rate as determined necessary to sufficiently fund the
Adopted Policy Budget. Such reduction or elimination shall be effective
for the fiscal year following such vote.
b.
Commencing in fiscal year 2023-2024 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. 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.
