Editor's Note: Ord. No. H-1192.5-20 was approved by the voters
of the City on November 3, 2020, eff. April 1, 2022.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
In order to provide facilities for medical treatment to serve cruise lines, cross-channel carriers, and aircrafts, and in order to maintain, promote, and further maritime enterprise, in addition to the fees imposed pursuant to §§ 10-2.402 of the Avalon Municipal Code, a special tax shall be levied for the purpose of financing the infrastructure replacement, and debt financing for a new facility, infrastructure necessary for the implementation of new programs, and associated administrative and financing costs of the Catalina Island Medical Center (the "Center"), or any component thereof, by the City of Avalon as follows, and at the following rate and methodology:
(a)
Except as otherwise specifically provided in this article, for
all cruise ships, cross-channel carriers and aircrafts carrying passengers
for hire or charter, whether operating under the authority of the
California Public Utilities Commission or not, which land or discharge
passengers on or to such City harbor facilities or any facilities
in the City used by aircrafts for landing or discharging passengers,
a special tax shall be imposed at the rate of $0.50 for tickets purchased
or passage secured on or after April 1st, 2022, $1 for tickets purchased
or passage secured on or after April 1st, 2023, and $2 for tickets
purchased or passage secured on or after April 1st, 2024, until the
special tax is no longer levied, for each passenger so landed or discharged.
(b)
The special tax shall be levied upon 100% of the manifest passengers, excluding persons employed upon the vessel; provided, however, the special tax shall not be levied on passengers that have purchased a ticket or otherwise secured passage prior to April 1st, 2022, and shall be increased incrementally only as provided in subsection (a) above.
(c)
As used in this section "cruise ship" means a vessel which lists
Avalon as a port-of-call and which anchors so as to permit passengers
to disembark and to return to the same vessel. As used in this section,
"aircraft" includes helicopters and sea planes.
(d)
In addition, a special tax will be levied for rental of moorings within the City of Avalon at the rate of $1 per vessel per day, commencing April 1st, 2022. The special tax shall be imposed for each day the vessel rents the mooring, regardless of whether, during such rental, the vessel departs and returns to the mooring. The special tax imposed pursuant to this subdivision (d) shall be due upon obtaining a mooring from the City and shall be paid to the Harbor Master at the same time as mooring fees are paid in accordance with § 10-2.212 of this Municipal Code. The special tax due pursuant to this subdivision (d) shall not apply to persons for whom the City of Avalon is their primary residence. This special tax shall not apply to individuals who own moorings or lease them on an annual basis.
(e)
The term "mooring" shall have the same meaning as set forth in § 10-2.101 of the Municipal Code.
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The special tax authorized by the provisions of this section shall be in addition to any rents paid to the City, and all other taxes, fees, license and permit fees, if any, including those paid pursuant to the provisions of § 10-2.402 and § 10-2.410 of the Avalon Municipal Code. There shall be a credit of taxes paid, if any, pursuant to the provisions of Title 3, Chapter 1, Article 2, § 3-1.204 subsections (b) through (f) of the Avalon Municipal Code.
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[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
(a)
All cruise ships, cross-channel carriers and aircrafts carrying passengers for hire or charter and required to pay the special tax set forth in § 10-2.601 of the Avalon Municipal Code shall submit to the City of Avalon Harbor Master or their deputy and to the City of Avalon Director of Finance a monthly statement of the number of passengers landed or discharged and shall pay the special tax provided for in said section. Such statement shall be filed before the tenth day of the month immediately following each subject month.
(b)
The business user shall submit to the Director of Finance, for
their guidance in ascertaining the amount of the special tax to be
paid, a monthly written statement, on a form to be provided by the
Director of Finance under oath or penalty of perjury, setting forth
such information concerning the user's passenger counts derived
from such use during the preceding month as may be required by the
Director of Finance to enable him to ascertain the special tax to
be paid by such business user pursuant to the provisions of this article.
Such statements shall be filed on or before the last day of each calendar
month for the preceding calendar month.
(c)
No statement shall be conclusive on the City but shall be subject
to audit and verification by the Director of Finance, their deputies,
or authorized agents of the City, who are hereby authorized to examine,
audit, and inspect such books and records as may be necessary to verify
or ascertain the amount of the special tax due.
(d)
All statements or estimates required by this section shall be
confidential and are hereby declared not to be public records. Any
unauthorized disclosure or use of such information by any officer,
agent, or employee of the City shall be subject to the penalty provisions
of the Avalon Municipal Code in addition to any other penalties provided
by law.
(e)
All persons engaged in business subject to the provisions of this article are required to keep such books and records as are necessary for the City to determine upon audit thereof the amount of special taxes due and to permit examination thereof for the purposes of this section for a minimum of three years. Where the City determines that a person engaged in business subject to the provisions of this article does not keep such books and records as are necessary for the City to determine the amount of special taxes due, it may direct the business as to the types of books and records which shall be kept by such business thereafter. Failure to thereafter keep such books and records as directed and failure to submit to an audit shall be grounds for suspension or revocation of a waterside permit as provided in § 10-2.415, or other applicable license or permit held by such business for the purpose of operating such business in the City.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
All cruise ships, cross-channel carriers and aircrafts shall have and maintain an accurate written record of all passengers landed or discharged, which record shall be made available on demand to the City or its duly authorized agent for audit, as provided for in § 10-2.602. If such audit shall disclose an error in such record, which error would require an additional payment to the City, the owner or operator of such cruise ship, cross-channel carrier or aircraft shall pay to the City the additional fees disclosed thereby and the reasonable cost of such audit, plus a sum equal to 10% of the additional amount of special taxes found due and owing by such audit.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
The Harbor Master or their deputy shall, from time to time,
make an actual physical check of the passengers actually landing,
discharging, loading, or embarking against the statement of the number
of passengers landed, discharged, loaded, or embarked furnished to
him by the owner or operator of such cruise ships, cross-channel carriers
or aircrafts.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
Except for the special tax on rental of moorings described in § 10-2.601(d), all special taxes required by the provisions of this article shall become due and shall be paid on or before the last day of the month immediately following each calendar month. If any such amount so payable is not paid by the last day of the immediately following month, there shall be added to such amount interest payable at the rate of 1/2 of 1% per month on the amount of the special tax for each month, or portion thereof, from the date the special tax is first delinquent. If such special tax is delinquent and unpaid, there shall in addition be added thereto a one-time penalty in the amount of 10% of the amount of special tax, computed from the date the special tax first becomes delinquent.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
Any and all amounts due pursuant to the provisions of this article
may be collected by the City by means of an action brought in any
court having jurisdiction thereof, in which action the defendant shall
be required to pay the costs of such action, together with such attorneys'
fees as the court may find to be reasonable.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
It shall be unlawful for any captain, master, or other person
in charge or control of any cruise ship, cross-channel carrier or
aircraft, to land or discharge, or to attempt to land or discharge,
any passengers at, on, or over the City facilities without the payment
of the special tax required by this article.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
Any captain, master, or other person in charge or control of
any cruise ship, cross-channel carrier or aircraft aggrieved by any
decision of the Director of Finance or the Harbor Master with respect
to the amount of such special tax, interest, and penalties, if any,
may appeal to the Council by filing a notice of appeal with the City
Clerk within 15 days after the service or mailing of the determination
of the tax due. The Council shall fix a time and place for hearing
such appeal, and the City Clerk shall give notice in writing to such
operator at their last known place of address. The findings of the
Council shall be final and conclusive and shall be served upon the
appellant in the manner prescribed in this Article for the service
of a notice of hearing. Any amount found to be due shall be immediately
due and payable upon the service of notice.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
The proceeds of the special tax shall be deposited into an account
created exclusively for that purpose and designated the "Catalina
Island Medical Center Improvement Fund" and shall be held, separate
and apart from other funds of the City. Funds deposited in such account
shall be used for the exclusive purposes of financing the infrastructure
replacement, and debt financing for a new facility, infrastructure
necessary for the implementation of new programs of the Catalina Island
Medical Center, or any component thereof, and for any financing costs
or other Administrative Costs incurred by the Catalina Island Medical
Center or the City on behalf of the Catalina Island Medical Center
in connection therewith. For purposes of this article, "Administrative
Costs" shall include only those costs incurred to impose and administer
the special tax and shall not include administrative or operational
costs of the Catalina Island Medical Center. Proceeds of the special
tax may not be used for any other purposes except as provided for
herein.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
(a)
Pursuant to California Government Code, Section 50075.3, the
Director of Finance of the City shall file a report with the Council
at least annually that contains both of the following:
(b)
The City shall be authorized to conduct or cause to be conducted
an independent audit of expenditures of the special tax to ensure
such expenditures are made in accordance with this article.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
The special tax shall be in addition to any other taxes, levies,
fees, charges, assessments, or other exactions of any kind imposed
by the City. Neither the special tax imposed pursuant to this article,
nor any provision contained herein, are in any way intended to (and
shall not be construed to) reduce, discount, eliminate, create any
exemption, or otherwise affect any tax, levy, fee, charge, assessment,
or other exaction of any kind imposed by the City or to be imposed
in the future.
[Added by Ord. No. H-1192.5-20, eff. April 1, 2022]
The special tax shall expire on the earlier of (a) the end of
the forty-year term loan or bond issue, or (b) the date at which all
costs for constructing the Center, including debt service and financing
costs, are paid. Should the construction of the hospital be abandoned,
the special tax shall cease to be collected and all amounts deposited
with the City shall be disbursed to transportation and port of entry
capital improvements necessary for the City.
