Note: Section 4 of Ordinance No. 833-16 provides: Section 4. Four-Year Sunset. If the tax becomes effective, it shall remain in effect for four years from its effective date, and the Tax Rate Schedule provided in Section 3.20.030 shall apply in the 2017/2018 fiscal year.
As used herein, the following definitions shall apply:
"Consumer Price Index" or "CPI"
means the 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.
"Developed"
shall be defined in administrative regulations adopted pursuant to Section 3.20.120.
"Fiscal year"
shall mean the period of July 1st through the following June 30th.
"Mixed use"
shall be defined in administrative regulations adopted pursuant to Section 3.20.120.
"Multifamily residential parcel"
shall mean all parcels which are improved with more than one residential unit.
"Occupant"
shall mean the person or persons who rent, lease, reside in, or otherwise occupy the real property that benefits from public safety services.
"Occupied"
shall be defined in administrative regulations adopted pursuant to Section 3.20.120.
"Owner"
shall mean the owner or owners of the real property that benefit from public safety services, as shown on Alameda County's most recent assessment rolls.
"Parcel"
means the land, and any improvements thereon, designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of Alameda County.
"Public safety services"
means (a) obtaining, furnishing, operating and maintaining police protection equipment or apparatus, paying the salaries and benefits of police protection personnel, and such other police protection services expenses as are deemed necessary by the City Council for the benefit of the residents of the City; (b) obtaining, furnishing, operating and maintaining fire protection equipment or apparatus, paying the salaries and benefits of fire protection personnel, and such other fire protection services expenses as are deemed necessary by the City Council for the benefit of the residents of the City; and (c) paying the personnel salaries and benefits of youth violence prevention and intervention services, and contract costs for youth violence prevention and intervention services, including, but not limited to, crime data analysis, violence prevention strategy coordination, community outreach programs, intervention counseling services, and obtaining, furnishing, operating and maintaining youth violence prevention and intervention services property, equipment or apparatus.
"Single-family residential parcel"
shall mean all parcels that are improved with only one residential unit.
"Vacant"
shall be defined in administrative regulations adopted pursuant to Section 3.20.120.
"Year"
shall mean the period from July 1st to the following June 30th.
(Ord. 622-04 § 2, 2004; Ord. 717-08 § 2, 2008)
An annual tax for public safety services ("tax") in the amounts set forth in Section 3.20.030 is hereby imposed on every occupant of developed occupied real property within the City. Where there is more than one person who is an occupant, the tax shall not exceed the amounts set forth in Section 3.20.030 for all of the occupants of any parcel or unit.
The tax is an excise tax imposed on the occupant as of July 1st of each year; provided, however, that if any building or structure on any parcel is unoccupied on that date, the tax is imposed on the first occupant occupying the building or structure during the year.
Notwithstanding the tax liability of the occupant, the owner of each parcel giving rise to tax liability under this chapter shall be responsible for the collection and/or remittance of the tax due and payable hereunder. The tax required to be collected by the owner constitutes a debt owed by the owner to the City.
(Ord. 622-04 § 2, 2004)
The tax on each parcel of real property in the City shall depend on the use to which the occupant or owner has put the property and the size of the parcel. The tax per year on each parcel in the City shall not exceed the amount applicable to the parcel, as specified below.
No later than July 15th of each year, the City Manager shall determine the amount of taxes to be levied upon the parcels in the City for the then-current fiscal year as set forth in this section.
Tax Rate Schedule
Parcel type
Parcel size (square feet)
Current amount of tax (FY 2016/17)
Maximum amount of tax (FY 2017/18)
Single-family residential parcel
0–4,999
$127.8230
$130.3794
5,000–9,999
$143.0183
$145.8787
10,000–14,999
$165.8512
$169.1682
15,000–19,999
$188.6840
$192.4577
20,000+
$214.5332
$218.8238
Multifamily residential parcel (tax imposed on a per-dwelling-unit basis)
N/A
$88.2468
$90.0117
Mobile home park parcel (tax imposed on a per-dwelling-unit basis)
N/A
$44.1234
$45.0059
Nonresidential parcel
0–9,999
$304.3166
$310.4029
10,000-24,999
$608.6332
$620.8058
25,000-49,999
$1,217.2550
$1,241.6001
50,000-99,999
$2,434.5099
$2,483.2001
100,000-249,999
$4,869.0198
$4,966.4002
250,000+
$9,738.0511
$9,932.8121
The foregoing Tax Rate Schedule shall apply for the 2017/2018 fiscal year commencing July 1, 2017 and ending June 30, 2018. In order to keep the tax on each parcel in constant first year dollars for each fiscal year subsequent to 2017/2018, 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 per year on each parcel for each fiscal year subsequent to the first fiscal year shall be an amount determined as follows:
Tax per parcel for then current fiscal year
=
Tax per parcel for preceding fiscal year
X
Change in Consumer Price Index from April of current fiscal year to April of immediately preceding fiscal year or 1.02, whichever is less
Provided, however, that in no event shall the tax per parcel for any fiscal year be less than the amount established for the preceding fiscal year.
If an undeveloped parcel becomes developed, the applicable tax for that fiscal year shall be one-twelfth the tax applicable to the property, based on its parcel type once developed, multiplied by the number of months, or part thereof, that is developed.
The tax on mixed-use property shall be based on the proportion that each type of development represents as part of the whole development. The exact calculation shall be defined more specifically in administrative guidelines adopted pursuant to this chapter.
A low income exemption is hereby established for the duration of this tax. The low income exemption shall apply to property owners with incomes at or below the Annual Very Low Income (fifty percent of median income) limits for Federal Housing and Urban Development (HUD) Programs, provided that written proof of income is provided annually to the City on such a form as may be required by the Administrative Services Director.
The taxes levied on each parcel pursuant to this section shall be a charge upon the parcel and shall be due and collectible as set forth in Section 3.20.060.
(Ord. 622-04 § 2, 2004; Ord. 717-08 § 3, 2008; Ord. 833-16 § 3, 2016)
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund designated for the provision of public safety services in the City.
In accordance with California Government Code Section 50075.3, the Finance Director shall file an annual report with the City Council that contains the tax funds collected and expended and the status of any project required or authorized to be funded with revenue raised by the tax imposed by this chapter.
(Ord. 622-04 § 2, 2004)
The records of the County Assessor of the County of Alameda as of January 1st of each year and the records of the City shall be used to determine the actual use of each parcel of real property and, for multifamily residential parcels, the number of units, for purposes of determining the tax hereunder.
(Ord. 622-04 § 2, 2004)
The tax levied and imposed by this chapter shall be due on July 1st of each year, but it may be paid in two installments due no later than December 10th and April 10th. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to the owner's address as shown on the most current assessment roll of the Alameda County Tax Collector and shall be collected from the owner in such a manner and at such times as the City may provide. The tax due may, at the option of the City and as a convenience for owners who are responsible for collection, be collected from the owner by Alameda County in conjunction with, at the same time, in the same manner, and subject to the same penalties as the County's collection of property taxes.
(Ord. 622-04 § 2, 2004)
A. 
The tax imposed by Section 3.20.020 shall not apply to the occupant of any property who, for any reason, is legally exempt therefrom.
B. 
The owner of real property that is unimproved is exempt from collection and payment of the tax.
C. 
The City Council may, by order or resolution, establish one or more classes of occupants otherwise subject to payment of the tax imposed by Section 3.20.020 and provide that such classes of occupants shall be exempt, in whole or in part, from such tax.
(Ord. 622-04 § 2, 2004)
The owner of a developed parcel which was unoccupied or vacant for more than six months of any fiscal year shall be eligible for a refund of the amount paid equal to one-twelfth the otherwise applicable tax rate multiplied by the number of months, or part thereof, that the property is vacant. To receive a refund, the owner shall be required to submit an application in a form satisfactory to the City Manager no later than August 1st for the preceding year for which a refund is sought.
(Ord. 622-04 § 2, 2004)
Any person claiming a refund of the tax for any reason not provided herein shall first file a written claim with the City Clerk on a form specified by the Clerk. Such claim must be filed no later than one hundred days after payment of the tax. All claims must be filed by the person who paid the tax or his or her guardian, conservator, or the executor of his or her estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. Filing of a claim shall be a condition precedent to legal action against the City for a refund of the tax.
(Ord. 622-04 § 2, 2004)
A one-time penalty of ten percent of the tax due is hereby imposed on all taxpayers who fail to pay the tax provided by this chapter when due. The penalty shall become a part of the tax debt herein required to be paid. In addition, if the tax remains unpaid as of July 1st of the following year, an additional penalty of one and one-half percent per month shall accrue on all amounts unpaid. If collected by Alameda County, the provisions of the Revenue and Taxation Code shall be applicable.
The amount of any tax or penalty imposed hereunder shall be deemed a debt to the City. Any person owing money under the provisions of this chapter shall be personally liable for such amount in any action brought in the name of the City for the recovery of the amount owed. The City will be entitled to recover from the person against whom such an action is brought its costs incurred in connection with such action including its reasonable attorneys' fees.
(Ord. 622-04 § 2, 2004)
The City Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this chapter. Such guidelines may establish new uses or may modify uses listed in Section 3.20.030; provided, that the maximum for any use can be no more than the rates set out in Section 3.20.030.
(Ord. 622-04 § 2, 2004)