(a) 
The purpose of this Article is to continue the increase of two percent (2%) to the existing six percent (6%) utility users tax rate approved by the voters at the June 4, 2013, special election, for a total utility users tax rate of eight percent (8%), which eight percent (8%) rate shall be applicable from the effective date of this Article to all categories of utility services identified in this Chapter, including but not limited to telephone, electricity, gas, water, cable and video, until ended by the voters or repealed by the City Council.
(b) 
The continuation of the 2013 voter approved tax increase is pursuant to voter approval at the November 3, 2015, special election.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 542 § 1, 2022)
All proceeds of the tax levied and imposed under this Article shall be paid into the general fund for use by the City of Hercules.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015)
The City shall annually verify that the taxes owed under this Article have been properly applied, exempted, collected, and remitted in accordance with this Article, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015)
The Finance Commission, created pursuant to Title 2, Chapter 2, Article 6, or a subcommittee of the Commission established for this purpose, shall meet pursuant to Section 2-2.607 and review all revenues and expenditures under this Chapter in order to ensure that the funds are spent in accordance with the voter approved measure adopting this Chapter as well as any voter approved or Council approved priorities adopted to implement the provisions of this Chapter.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 528 § 1 (part), 2020)
(a) 
The Commission is charged with the following responsibilities: (1) reviewing all appropriations of revenues received by the City from the sales and use taxes imposed pursuant to the provisions of this Chapter to determine whether such funds are to be used as provided for in this Chapter and the voter approved measure that adopted this Chapter; (2) reviewing the audit prepared by an independent auditor retained by the City to perform the City's Comprehensive Annual Financial Report to determine whether such funds have been spent as provided for in this Chapter and the voter approved measure; and (3) prepare and issue the Commission's own annual report setting forth its findings in regard to the foregoing.
(b) 
In order to preserve the integrity and independence of the oversight process, Commission members will not play a formal role in contracting, project management, construction, or any other aspect of the funding. In addition, the Commission is not charged with decision-making on spending priorities, construction schedules, project details, funding source decisions (e.g., leveraged funds, developer fees, etc.), financing plans, tax rate assumptions, or selection of consultants, design, and construction firms.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 542 § 1, 2022)
This Article relates to the continuation of an increase of two percent (2%) to the City's existing utility users tax rate, and is a valid and binding City tax upon passage and approval by a majority of the electorate of the City of Hercules. This Article shall be considered adopted upon the date that the vote is declared by the legislative body and shall go into effect ten (10) days after that date.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 542 § 1, 2022)
The City Council of the City of Hercules may make amendments to this Chapter without approval of the voters of the City if the amendments do not affect the rate of tax imposed.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 542 § 1, 2022)
This Article, providing for an increase of two percent (2%) to the existing utility users tax rate, shall remain in effect until ended by the voters or repealed by the City Council.
(Ord. 475 § 1 (part), 2013; Ord. 481 § 2 (part), 2014; Ord. 489 § 1 (part), 2015; Ord. 542 § 1, 2022)