For purposes of this article the following definitions shall
apply:
means a dwelling unit rented or leased which is a part of
a larger building with two or more such units.
means any structure having a roof supported by columns or
walls for the housing, shelter or enclosure of persons, animals, chattels
or property of any kind.
means a condominium, as defined in Section 1351 of the Civil
Code, a community apartment project, as defined in Section 11004 of
the Business and Professions Code, or a stock cooperative, as defined
in Section 11003.2 of the Business and Professions Code.
means the Director of Finance of the City of Ojai.
means a unit which is used as a principal residence.
means the Ojai Valley Library System, as the same may exist
from time to time, together with any additions or betterments thereto,
or improvements, extensions or expansions thereof.
of the library means all reasonable and necessary costs expended
or incurred by the County of Ventura and/or the City of Ojai 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; and
Depreciation, replacement and obsolescence charges or reserve
therefor; but shall not be construed to mean costs to provide support
services to the library by any other departments of the City or County
or for costs of major capital improvements.
means any building which contains more than one dwelling
unit.
means a unit of real property identified by a separate and
distinct number or other designation on a plat recorded in the office
of the Ventura County Recorder.
means the same as dwelling unit.
(§ 1, Ord. 713, eff. May 24, 1996)
(a)
Nothing
in this article 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 article 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 article shall not be levied upon a parcel of property
or improvement to 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.
(§ 1, Ord. 713, eff. May 24, 1996)
(a)
There
is hereby imposed a special tax on each residential dwelling unit
or nonresidential parcel within the City of Ojai for the purposes
set forth in this article at the rate specified herein.
(b)
This
tax is enacted under the authority of Section 53717 of the California
Government Code.
(§ 1, Ord. 713, eff. May 24, 1996)
(b)
The
City 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 Ventura
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.
(c)
Any
money raised by the special tax, including any interest accrued thereon,
that remains unencumbered at the end of any fiscal year shall only
be used in a succeeding fiscal year for the purposes stated in this
article. The availability of a surplus for any succeeding year shall
be considered by the City when levying the tax for that year.
(§ 1, Ord. 713, eff. May 24, 1996)
(a)
Unless,
prior to June 30 of the first and each ensuing fiscal year, the City
Council by resolution determines not to impose this special tax, an
annual special tax is hereby levied on the following categories of
property in the jurisdiction of the City:
|
Property Categories
|
Tax Rate
|
|---|---|
|
Single-family residential or condominium (per unit)
|
$35.00
|
|
Apartment (per unit)
|
$25.00
|
|
Nonresidential property (per parcel)
|
$35.00
|
(b)
The
annual special tax provided for herein shall equal approximately $100,000
each fiscal year, which shall restore funding available to the library
to approximately the 1992-93 level in conjunction with the County
of Ventura baseline budget for limited services.
(c)
In
no event shall the amount of the tax rate to be levied under this
article exceed the amount established by this article without the
approval of a two-thirds vote of the electors of the City voting upon
such change at a municipal election called for such purpose in accordance
with applicable law.
(§ 1, Ord. 713, eff. May 24, 1996)
The annual special tax provided for herein shall be and hereby is levied in consecutive fiscal years, commencing with the first fiscal year in which there is a levy pursuant to this article, unless the City Council determines not to impose the special tax for a particular year pursuant to Section 8-1.605. Such levy may only be changed or amended with the approval of the voters by a two-thirds vote of the electors of the City voting upon such change at a municipal election called for such purpose in accordance with applicable law.
(§ 1, Ord. 713, eff. May 24, 1996)
(a)
Requests
for adjustments involving imposition of this special tax shall be
filed with the Director of Finance. Upon applicant's production of
reasonably sufficient evidence of error in the computation of the
tax or exemption therefrom, the Director of Finance, or designee,
shall cause the tax to be recalculated, and shall so advise the Ventura
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 article, 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 same manner prescribed by the Finance Department of the
City. Refunds may be made solely from the special tax revenues collected
under this article.
(2)
In the event the Director of Finance denies the claim, he or she
shall notify the claimant pursuant to California Government Code Section
913.
(c)
The
Director of Finance 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 Finance Director shall have the authority
to make refunds of this tax.
(d)
If
the County of Ventura does not collect any tax due under this article,
the Finance Director shall have the power and duty to enforce all
of the provisions of this article. 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 article shall be subject to all remedies
provided under the Ojai 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 Ventura County Tax Collector, with
the first installment due November 1 and the second installment due
in the next succeeding February 1, 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
Finance Director 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 Finance Director in the enforcement
or administration of this article. The failure by an owner to provide
the information requested within 30 days of receipt of the request,
or the act of an owner in knowingly providing false information, shall
be a misdemeanor.
(§ 1, Ord. 713, eff. May 24, 1996)
Procedural provisions of this article may be amended by ordinance
duly enacted by the City Council.
(§ 1, Ord. 713, eff. May 24, 1996)
