This chapter shall be known and may be cited as the "Bruggemeyer
Memorial Library Special Tax Ordinance."
(Ord. 1932 § 1, 1998)
The following words and phrases whenever used in this chapter
shall be construed as defined in this section:
shall have the same meaning as Section 21.04.050, Apartment
house.
shall have the same meaning as Section 21.04.080, Building.
means a condominium, a community apartment project, or a
stock cooperative, all as defined in Section 1351 of the Civil Code.
shall have the same meaning as Section 21.04.245, Dwelling unit.
means the Bruggemeyer Memorial Library system as the same
may exist from time to time, together with any additions or betterments
thereto, or improvements, extensions or expansions thereof.
means all reasonable and necessary costs expended or incurred
by the city for maintaining and operating the library, calculated
in accordance with generally accepted accounting principles including,
but not limited to:
Those amounts necessary to maintain a "foundation program" which
means those elements of library service which are basic to its function
as a provider of information, education and cultural enrichment to
all segments of the community, including, but not limited to, collection
development and maintenance, lending services, information services,
facility maintenance and administration and may include, but is not
limited to, amounts paid or payable from time to time for books, periodicals,
reference materials, research materials, subscription services or
other information sources; the reasonable expenses of management and
repair and other expenses necessary to maintain and preserve the library
in good repair and working order, compensation of employees including,
but not limited to salaries, wages and benefits; fees of auditors,
accountants, attorneys or engineers; and insurance premiums;
Depreciation, replacement and obsolescence charges or reserve
thereof;
But shall not be construed to mean costs to provide support
services to the library by any other department of the city or for
costs of major capital improvements.
shall have the same meaning as Section 21.04.235, Dwelling, single-family.
(Ord. 1932 § 1, 1998)
(a)
Nothing
in this chapter shall be construed as imposing a tax upon any person
when imposition of such tax upon that person would be in violation
of either the Constitution of the United States or the Constitution
of the state of California.
(b)
The
tax imposed by this chapter shall not be levied upon the federal government,
the state government, any state agency or any local governmental agency.
(c)
The
tax imposed by this chapter shall not be levied upon a parcel of property
which is owned by a house of worship or charitable or community service
organization which qualifies for an exemption from ad valorem taxation
under California law.
(d)
The tax imposed by this chapter shall not be levied upon any owner if such owner receives a low income/life line exemption pursuant to Resolution No. 9663 from the utility user's tax imposed by Chapter 3.38 of this Municipal Code.
(e)
The
tax imposed by this chapter shall not be levied upon any owner who
has income, adjusted for family size, at or below eighty percent of
the area median income as determined under the Section 8 Income Limits
for Los Angeles County as published by the U.S. Department of Housing
and Urban Development and applicable to the Community Development
Block Grant Programs.
(f)
The
tax imposed by this chapter shall not be levied upon a parcel of property
which is not improved.
(g)
Property
owners who own a single-family dwelling unit or a dwelling unit in
a residential condominium project and own a nonresidential parcel
both subject to the tax imposed by this chapter may exempt one nonresidential
parcel from this special tax.
(Ord. 1932 § 1, 1998)
(a)
There
is imposed a special tax on each residential dwelling unit and nonresidential
parcel within the city of Monterey Park for the purposes set forth
in this chapter at the rate specified herein.
(b)
This
tax is enacted under the authority of Sections 50075—50077.5
and 53717 of the California Government Code.
(Ord. 1932 § 1, 1998)
(a)
The
purpose of this special tax is to provide funds to the city to pay
for:
(1)
Capital improvements, primarily consisting of physical expansion
of the library, and the associated bonded indebtedness including interest
on such indebtedness for the improvements;
(2)
Expand library services to seven days a week;
(3)
Increased library budget for materials, and in particular for the
"Children's Reading Program," as a step toward meeting the minimum
standards of the American Library Association;
(4)
Additional maintenance and operation cost of the library expansion.
(b)
The
intent and purpose of this special tax is to supplement, not to replace
the city's general fund budget appropriation for the library. The
special tax funds are to be used for the above purposes and the city
should not reduce its current level of funding to the library as a
consequence of the additional funding provided by this initiative,
except in emergencies recognized by both the city council and the
library board.
(c)
The
city council may provide for the collection of the special tax in
the same manner and subject to the same penalties as, or with, other
charges and taxes fixed and collected by the city, or by the county
of Los Angeles on behalf of the city. If the special tax is collected
by the county on behalf of the city, the county may deduct its reasonable
costs incurred in such service.
(d)
City
costs of enforcement and administration of tax, including refunds,
shall be paid from the special tax revenue.
(e)
Priority
of expenditures shall be as follows: (1) for the indebtedness for
the capital improvements and interest thereon, (2) expanding library
hours, (3) acquiring books and materials and promoting children reading
programs.
(Ord. 1932 § 1, 1998)
(a)
There
is established a special fund entitled "Library Special Tax Fund"
(hereafter the "special fund"). Revenue collected pursuant to this
chapter shall be deposited into said special fund and shall be used
exclusively as provided in this chapter for the purposes of which
the tax is imposed, and for no other purposes. Nothing in this section
shall prevent disbursements from this special fund to reimburse the
general fund if, and only if, money has been advanced from the general
fund to pay for the uses provided for in this chapter. "Advancement"
as used in this section shall mean only those general funds necessary
to pay for services or goods authorized by this chapter but for which
insufficient funds have yet to be collected in the special fund due
to cycle of collection.
(b)
Any
money raised by the special tax, including any interest accrued thereon,
that remains unencumbered at the end of any fiscal year may be used
in succeeding fiscal years for only the purposes stated in this chapter.
(Ord. 1932 § 1, 1998)
(a)
An
annual special tax is levied on the following classification of property
in the city:
(1)
Twenty-five dollars on each single-family residential dwelling unit
or each dwelling unit in a residential condominium project.
(2)
Fifty dollars on each parcel improved with two residential units,
which is not a condominium project.
(3)
Seventy-five dollars on each parcel improved with three or more residential
units, which is not a condominium project.
(4)
Seventy-five dollars on each parcel improvement with a nonresidential
building.
(b)
Notwithstanding any other provisions herein except Section 3.42.080, if in any fiscal year there is outstanding any bonded indebtedness issued on reliance on the revenue of this special tax, the annual special tax levy shall not decrease below the amount necessary for payment of that outstanding indebtedness and interest thereon.
(c)
Except as set forth in Section 3.42.070(b), the annual special tax shall not be levied in any fiscal year in which the city council's general fund budget and appropriations for the library is less than 5.3 percent of the city's total general fund budget. Upon a four-fifths vote of the city council and the library board of trustees, the threshold percentage to levy the special tax in any fiscal year may be reduced to five percent. In determining the total general fund budget amount, the amount of any new or increased fees and charges approved after the calendar year 1997 shall be deducted from such calculation and determination.
(Ord. 1932 § 1, 1998)
The annual special tax provided for herein shall be levied in
each of twenty consecutive fiscal years, commencing with the first
fiscal year in which there is a levy pursuant to this chapter.
(Ord. 1932 § 1, 1998)
(a)
Requests
for adjustments involving imposition of this special tax shall be
filed with the director of management services. Upon applicant's production
of reasonably sufficient evidence of error in the computation of the
tax or exemption therefrom, the director of management services of
his or her designee shall cause the tax to be recalculated, and shall
so advise the Los Angeles County tax collector or other appropriate
official.
(b)
Whenever
it is alleged that the amount of any tax has been overpaid or paid
more than once or has been erroneously or illegally collected or received
by the city under this chapter, the refund procedure shall be as follows:
(1)
No claim for refund of tax payment shall be allowed in whole or in
part unless filed with the city clerk within a period of three years
from the date of the claimed overpayment. All such claims for refund
of the amount of the overpayment must be filed on forms furnished,
and in the manner prescribed by the finance department of the city.
Refunds may be made solely from the special tax revenues collected
under this chapter.
(2)
In the event the director of management services denies the claim,
he/she shall notify the claimant pursuant to California Government
Code Section 913.
(c)
The
director of management services shall have the power to settle claims
involving the special tax, and the power to accept and record underpayments
or overpayments of such tax. The director of management services shall
have the authority to make refunds of this tax.
(d)
If
the county of Los Angeles does not collect any tax due under this
chapter, then the director of management services shall have the power
and duty to enforce all of the provisions of this chapter. In such
cases, an assessment may be made against the owner of a parcel in
the manner provided by law. Any unpaid tax due under this chapter
shall be subject to all remedies provided under the municipal code
and as provided by law.
(e)
The
special tax shall be due in two equal installments in accordance with
the collection procedures of the Los Angeles County tax collector,
with the first installment due November 1st and the second installment
due in the next succeeding February 1st, in each fiscal year. The
owner of land, at the time set forth in California Revenue and Taxation
Code Sections 405 and 2192 for each fiscal year, shall have a personal
obligation to the city until the tax is paid for such fiscal year.
(f)
The
director of management services may prepare a questionnaire to be
served on the owner of a parcel subject to this special tax. The questionnaire
may request information which would be useful to the director of management
services in the enforcement or administration of this chapter. The
failure by an owner to provide the information requested within thirty
days of receipt of the request, or the act of an owner in knowingly
providing false information, shall be a misdemeanor.
(Ord. 1932 § 1, 1998)
Procedural provisions of this chapter may be amended by ordinance
duly enacted by the city council.
(Ord. 1932 § 1, 1998)
If any section, subsection, part, clause, sentence or phrase
of this chapter or the application thereof is for any reason held
to be invalid or unconstitutional by a decision of any court of competent
jurisdiction, the validity of the remaining portions of this chapter,
the application thereof, and the tax imposed shall not be affected
thereby but shall remain in full force and effect, it being the intention
of the city council and the voters to adopt each and every section,
subsection, part, clause, sentence or phrase regardless of whether
any other section, subsection, part, clause, sentence or phrase or
the application thereof is held to be invalid or unconstitutional.
(Ord. 1932 § 1, 1998)
The ordinance enacting this chapter as a part of the Monterey
Park Municipal Code and levying the special tax described herein shall
be effective ten days after the date on which the city council has
declared the voters of the city of Monterey Park have approved said
ordinance by a vote of not less than two-thirds of the votes by the
electors voting on the special tax proposal set forth in said ordinance.
(Ord. 1932 § 1, 1998)
