The park maintenance tax currently provides funding to supplement the general fund for the maintenance of community parks, greenbelts, open space, street trees, swimming pools, and related public recreational facilities. The park maintenance tax, which was approved by the voters in 1998, 2002, 2006 and again in 2012 will expire in June of 2018. The further renewal of this special tax, if approved by an affirmative vote of two-thirds of Davis voters, will continue the park maintenance tax for an additional twenty years to provide funding for the maintenance of these facilities and amenities.
Our parks and greenbelts reflect the very character of Davis and are instrumental in making Davis the type of community that its citizens appreciate and support. The city council strongly believes that it is in the public interest to continue funding maintenance of the parks, greenbelts, open space, street trees, swimming pools, and public recreational facilities. The special tax renewed and levied herein, if approved by a two-thirds vote of the voters, will continue the existing park maintenance tax for the next twenty years thereby providing a stable revenue source that will continue to pay for a portion of the cost of park maintenance and also adding an annual two percent adjustment to the amount of the tax to assist in accounting for annual inflation.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018; Ord. 2648 § 8, 2023)
This special tax is levied under each of the following legal authorities: Government Code Section 37100.5, which authorizes general law cities to levy any tax that may be levied by charter cities, subject to voter approval; and Government Code Sections 50075 through 50077, which authorizes cities to impose special taxes. This tax is a special tax authorized under Article 13A, Section 4 of the California Constitution and Proposition 218. This tax is an excise tax and is based, to the extent practicable, upon the use to which a property is put and the benefit that the use of property receives from the public recreational facilities sup-ported by this tax. This tax is based, among other things, on the benefit that different land uses of property receive from the availability of properly maintained parks, open space, greenbelts, medians, public recreational facilities, and street trees. This tax is not a property tax; it is not based on the status of ownership of property; nor is it based on the value of property.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
The following terms shall have the following definitions when used in this article:
Assessor's parcel or parcel
means a lot or parcel shown in an assessor's parcel map with an assigned assessor's parcel number.
Assessor's parcel map
means an official map of the county assessor of the county of Yolo designating parcels by assessor's parcel number.
City
means the city of Davis as its jurisdictional boundaries exist on July 1st of each year that this tax is in effect.
Commercial property
means all parcels that are used for nonresidential land uses that do not classify the parcel as industrial property or day care property, as defined below.
Common area
means a separate legal or assessor's parcel owned by a common interest development association or as tenants in common by the owners of separate interests in a common interest development provided that the common area: (1) in the case of residential property, cannot be used as an independent residential dwelling unit; or (2) in the case of commercial or industrial property is not improved building space.
Day care property
means all property that is used as a commercially operated day care center and is not used as a residence.
Developed property
means, in any fiscal year, all parcels of taxable property with a structure that has been cleared for occupancy before March 1st of the prior fiscal year. For purposes of levying the special tax, each parcel of developed property shall be assigned to one of the land use classes identified in Table 1 below.
Fiscal year
means the period starting on July 1st and ending the following June 30th.
Group living property
means all parcels of developed property that have been issued conditional use permits from the city's planning division for a group living use.
Improved building space
means the greater of: (1) gross building area as shown on building permits issued for any property; or (2) gross building area as measured or determined by an engineer retained by the city.
Industrial property
shall generally include, but not be limited to, all parcels of developed property with a building or structure that is used for assembling, disassembling, fabricating, finishing, manufacturing, packaging, repair or processing operations, as classified by the city's planning division.
Land use class
means any one of the six classes listed in Section 15.14.040, Table 1.
Maximum special tax
means the maximum special tax, determined in accordance with Section 15.14.050, that can be levied by the city council in any fiscal year.
Multifamily residential property
means all parcels of developed property with a residential structure or structures consisting of five or more residential units on a single parcel.
Public improvements
means those facilities, improvements, and amenities that will be constructed, installed, operated, serviced, maintained, and repaired from proceeds of the special tax and shall include, but not be limited to, the following: public lighting, landscaping, parks, public areas, public recreation-al facilities, open space, and bike trails.
Public property
means property owned by a public agency, public rights-of-way, unoccupied public utility property and property encumbered with a public or utility easement that makes impractical utilization of the property for other than the public or utility purpose set forth in the easement.
Single-family residential property
means all parcels of developed property with a residential structure or structures consisting of less than five residential units on a single parcel.
Special tax
means that tax levied pursuant to application of the special tax formula set forth below to pay for the construction, installation, operation, servicing, maintenance, and repair of the public improvements.
Taxable property
means all assessor's parcels within the city as the boundaries of the city exist on July 1st of each year which are not exempt from the special tax pursuant to law or Section 15.14.090.
Vacant land
means all parcels of taxable property that have either no structures or a structure or structures that have not been cleared for occupancy.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
(a) 
If approved by the voters, commencing July 1, 2018 for fiscal year 2018-2019, the city shall continue collecting funding for parks, open space, street trees and related public recreational facilities in the form of a special park tax in the manner and at the rates set forth herein.
(1) 
Developed Property. The maximum special tax for all parcels of developed property shall be determined by reference to Table 1 below:
Table 1
Maximum Special Tax Rates
Land Use Class
Description
Maximum Special Tax
1
Single-family residential
$49.00 per unit
2
Multifamily residential
$49.00 per unit
3
Group living
$20.00 per resident
4
Commercial
$40.00 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet
5
Industrial
$12.80 per employee up to a maximum of 30 employees
6
Day care
$14.30 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet
(2) 
Vacant Land. The maximum special tax rate for vacant land shall be forty-nine dollars per assessor's parcel.
(b) 
Method of apportionment of the special tax.
(1) 
For fiscal year 2018-2019, the city shall levy the special tax at the maximum tax rates set forth above. For fiscal years 2019-2020 and each fiscal year thereafter, the maximum tax rate shall be increased at the beginning of each fiscal year by two percent. For each fiscal year beginning with the 2019-20 fiscal year, the city council shall set the actual tax rate for the applicable fiscal year, not to exceed the maximum tax rates set forth above as adjusted as set forth in this section and in Section 15.14.060, and the special tax shall be levied at the amount set by the city council.
(2) 
The special tax shall be levied on each parcel of land in the amount determined by reference to this Section 15.14.040:
(A) 
On each parcel of taxable property in Land Use Classes 1 through 6, inclusive.
(B) 
If there is more than one land use class on a parcel, the special tax shall be determined by separately applying the appropriate special tax for each land use class on the parcel and levying the sum total of the combined special taxes.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018; Ord. 2648 § 8, 2023)
The park maintenance tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties for non-payment. If necessary to meet financial obligations or if it becomes more cost-efficient as determined by the city council, the city may collect the park maintenance tax in the same manner and at the same time as city taxes, fees and/or charges provided that the total annual tax imposed shall not exceed the maximum amounts set forth in this article.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
The maximum allowable tax rate shall be increased annually beginning July 1, 2019, by two percent per year unless modified or changed by a further vote of the electorate of the city. There shall be no other cost of living or COLA permitted.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
Revenues collected under the provisions of this article shall be deposited in a special fund called the park maintenance special tax fund and shall be used only for the operation and maintenance of landscaping, park, open space, median, greenbelt, swimming pools, public recreational facilities and street tree improvements, within the city and for the incidental expenses incurred in the administration of this tax, including, but not limited to, the cost of elections, and the cost of collection.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018; Ord. 2648 § 8, 2023)
(a) 
Public property. No special tax shall be levied against public property.
(b) 
Low income exemption. To avoid undue hardship, the city council shall continue the existing low-income refund program subject to such terms and conditions as the city council may, from time to time, determine.
(c) 
Common areas. No special tax shall be levied against common areas.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
(a) 
This article shall take effect immediately upon its approval by a two-thirds vote of the voters voting in the election called to approve the ordinance codified in this article.
(b) 
If an extension or re-authorization of this article is approved by the voters of the city at an election called for that purpose by or on June 30, 2038, this article shall be extended or re-authorized. If this article is not so extended or re-authorized by the voters, this article shall no longer be in effect.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
The imposition of this tax and/or amount of the tax imposed based on the use of property may be appealed to the city council under such procedures as the council shall, by ordinance, adopt. The city council may modify the appeals process from time to time in order to facilitate the hearing and resolution of appeals.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)
To promote the efficient and effective use of the special tax revenues, the city council shall designate a commission or commissions to review the expenditures of funds collected though this special tax and the proposed expenditures for the next fiscal year. Each designated commission shall make recommendations to the city council to be used during the city's budgeting process and to assist city staff and the city council in proposing and approving the projects that will be funded, in whole or in part, through this special tax. The council may, from time to time, modify the commission(s) that will perform this annual review and the council may also request other city committees or commissions to also review the prior or planned expenditures of revenues from this special tax.
(Ord. 2521 § 1, 2018)
If any sentence, clause, article, section, subsection, phrase or portion of this article is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this article. The voters of the city hereby declare that they would have adopted the remainder of the ordinance codified in this article, including each sentence, clause, article, section, subsection, phrase or portion of said ordinance, irrespective of the invalidity of any other sentence, clause, article, section, subsection, phrase or portion of this article.
(Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018)