HomeMy WebLinkAboutReso 74-2009RESOLUTION NO. 74-2009
CITY COUNCIL, CITY OF >OUTH SAN FRANCISCO, STATE OF CALIFORNIA
A RESOLUTION ES'T'ABLISHING NOVEMBER 3, 2009 AS THE
DATE FCR A 1VTT:JNICIPAL ELECTION Oi~1 A PROPOSED
BALLO`T' MEASURE SEEKING VOTER AUTHORT7ATION
TO ADD A ONE Pr;RCENT (1 °%) INCREMENT TO THE CI'T'Y' S
EXISTII~,TG EXCISE TAX ON THE PRIVILEGE OF US~~ G
HOTEL ACCOMMODATIONS IN THE CI1 Y, RAISING THE
TOTAL TAX FROM ;~~1 E PERCENT (9%1 TO TEN P E RCENT
(10%), WITH TIIE INCREMENTAL AMOUNT IMPOSED AS A
GENERAL TAX TCD BE USED FOR ALL GENERAL SERVICES,
II`CLTJDING PARKS, RECREATIOiv, POLICE, FIFcE, STREETS,
AND LIBRAF.IES; ESTABLISHING POLICIES AND
PROCEDURES IN CONNECTION ~JITH SUCH AN ELECTIOI`?;
AMENDING THE CI T Y CLERK BUDGET; AND REQUESTING
THE COuN TY CHIEF ELECTIGivS OFFICER TO COIvi~UCT
SUCH Ai~I ELECTION
WHEREAS, on August 22, i966, pursuant to its authority under California Revenue and
Taxation Code sections 7280 et seq., the City Co~mcil of the City of South San Francisco ("the City
Council") adopted Ordinance No.:554, codified as Chapter 4.20 of the Municipal Code, which
provided for the imposition and collection of a general excise tax on the privilege of using hotel
accommodations in the City (a "transient occupancy tax" or "TGT") to be paid by hotel users and
collected by hotel operators. The `T'OT has subsequently been amended several times by the City
Council and the voters of South San Francisco; and
WHEREAS, Article XIIIC, section 2(b) of the California Constihition requires that any
general tax, such as the TOT, must be submitted to and approved by a majority vote of the voters
voting on the issue of increasing thE; tax; and
WHEREAS, the City Council of the City of South San Francisco ("the City Council")
expressed its intent to add a one percent (1%) increment to the existing TOT, raising the total TOT
from nine percent (9%) to ten percent (10%) during the duly noticed regular meeting held July 22,
2009; anal
WHEREAS, a substantial portion of the City's General Fund (as established in the City's
budget for Fiscal Year 2009-2010) is used for public safety purposes (police and fire protection
services) and the City Council has determined that an additional increment to the TOT is an effective
way of preserving other vital public ;>ervices such as park, recreation, public safety, street, and library
services at or near current levels, in light of the present uncertainty regarding whether the State will
attempt to take additional funds from cities to eliminate the state budget deficit; and
WHEREAS, after receiving information at its July 22, 2009 City Council meeting and prior
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budget workshops regarding the effects of the current economy and State budget on the City's
finances and ability to fund necessary community services, and after subsequently receiving
testimony from the public, the City Council determined that the public interest would be well served
by asking the voters of South San Francisco to authorize an additional one percent (1 %) increment to
the existing TOT, raising the total TOT from nine percent (9%) to ten percent (10%); and
`WHEREAS, Article XIIIC, section 2(b) requires that an electicr~ by the voters to approve a
genes al tax must be consolidated with an election for City Councilmembers; and
WHEREAS, the November 3, 2009 election includes an election of members of the City
Council; and
WHEREAS, given the u~ certainty in the State budget, the City neeus to identify revenue
sources for fiscal year 2010-2011 and thereafter, in order to provide continuity in park, recreation,
public safety, streets, Library, and other public services; and
WHEREAS, as a general tax, the one percent (1 %) increment must be approved by a. majority
vote; and
`WHEREAS, after considering the foregoing infor 1~ation, tho City Council believes that the
ore percent (1°ro) incremental adjustment to the existing TOT should be authorized by the voters of
South San Francisco in the amount described herein, with implementation of the increment effective
January 1, 2010; and
WHEREAS, the City Council also determined that other administrative changes should be
made to modernize the Ivlunicipai Code's provisions related to the TOT to ensure that the full tax
owed is collected regardless of the rr~anner of arranging for hotel accommodations; including
reservations made on the Internet, and to apply the TOT to separate charges for parking vehicles at
hotels; and
WHEREAS, the cost of conducting the election is $20,000.00, and will be paid out of the
City Clerk's budget, as amended by this Resolution; and
WHEREAS, based on all of the information presented at the July 22, 2009 City Council
meeting, both written and oral, including without limitation the staff reports, minutes, and other
relevant materials (hereafter the "Record"), the City Council finds that under CEQA Guidelines
15060(c)(2) and 15378(b)(4), this tax does not constitute a project under CEQA and therefore review
under CEQA is not required.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of South San
Francisco that:
Section 1. The City Council is authorized to present a proposition to the voters for their
consideration pursuant to Government Code section 53724.
Section 2. The City Council hereby calls an election at which it shall submit to the
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qualified voters of the City of South San Francisco, a measure that, if approved, would authorize an
additional one percent (1 %) increment to the City's existing excise tax on the privilege of using hotel
accommodations in the City. The additional increment, if approved, would be imposed as a general
tax, the revenue from which could be used for any public purpose. 1 his measure shall be designated
by letter by the San Mateo County Registrar of Voters. Pursuant to Election Code Section 10400 et
seq., the election for this measure shall be consolidated with the established election to be conducted
on November 3, 2009.
Section 3. The ba]]ot 1_anguage for the proposed measure shall be as follows:
Tn provide funding for essentia] general public services ir. South Saii
Francisco, including parks, recreation, police, fire, streets, and li~raries, ~ YES
shall the existing transient occupancy ("hotel") tax, paid by hotel guests and
collected by hotel operators, be increased by 1 %, anu modernized by
amending the administrative provisions of the tax to ensure full collection
for online reservations and to apply the tax to separate charges for vehicle NC
parking at hotels?
Section 4. The full text of the proposed ordinance authorizing the one percent (1%;
increment is attached as Attachment. 1 (the "Ordinance") hereto.
Section 5. The City Clerk is hereby directed to cause notice of the measure to be published
once iri a newspaper of general publication in the City, in accordance with Section 12111 of the
Elections Code and Sec±ion 6061 of the Govern~rrient Code.
Section 6. The City Clerk is directed tc cause the posting, publication, and printing of
notices and all other matters pursuant to the requirements of the Elections and Government Codes of
the State of California.
Section 7.
(a) The City Council hereby requests that the San Mateo County Board of Supervisors
consolidate the election called by this resolution with the statewide election to be
conducted on November 3, 2009, and order the election to be conducted by the Chief
Elections Officer. The City Clerk is directed to file a certified copy of this resolution
with the Board of Supei-visors and Chief Elections Officer on or before August 7, 2009.
(b) The election on the measure set forth in Sections 3 and 4 shall be held and conducted, the
votes canvassed and the returns made, and the results ascertained and determined as
provided for herein. Iii all particulars, the election shall be held in accordance with the
Elections Code of the State of California.
(c) The election on the measure set forth in Sections 3 and 4 shall be held in the City of
South San Francisco on November 3, 2009, as required by law, and the Board of
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Supervisors of San Mateo County is authorized to canvass the returns of the election with
respect to the votes cast in the City of South San Francisco and certify the results to the
City Counci 1.
(d) At the next regular meeting of the City Council occurring after the returns of the election
for the measure set forth- in Sections 3 aild 4 have been canvassed and the certification of
the results to the City Council, the City Council shall cause to be entered in its minutes a
statement of the results of the election.
~P.C'.tlf)n Q
(a) The last day for submission of direct arguments for or against the ir~easure shall be by
5:00 p.m. on Friday, August 14, 2009.
(b) The last day for submission of rebuttal arguments for or against the measure shall be'at'
5:00 p.m. oil Monday, August 24, 2009.
(c) Direct arguments shall not exceed three hundred words and shall be signed by not more
than five persof ~~.
(d) Rebuttal arguments shall not exceed two hundred fifty words and shall be signed by not
more than five persons; those persons may be different persons than the persons who
signed the direct arguments.
(e) The City Attorney shall t~repare by Friday, August 14, 2009, an impartial analysis of the
measure showing the effect of the measure.
(f) The City Council hereby selects Kevin Mullin and Richard Garbarino to prepare a
written argument in favor of the proposed ordinance, not to exceed 300 words, on behalf
of the City Council. Kevin Mullin and Richard Garbarino may also authorize up to three
additional persons to sign the ballot argument. In the event that an argument is filed
against the measure, Kevin Mullin and Richard Garbarino are also authorized to prepare
a rebuttal argument on behalf of the City Council, which may also be signed by up to
three other individual voters who are eligible to vote and who are selected by Kevin
Mullin and Richard Garbarino.
(g) Pursuant to California Elections Code Section 9285, when the City Clerk has selected
the arguments for and against the measure, which will be printed and distributed to the
voters, the City Clerk shall send copies of the argument in favor of the measure to the
authors of the argument against, and copies of the argument against to the authors of the
argument in favor. Rebuttal arguments shall be printed in the same manner as the direct
arguments. Each rebuttal argument shall immediately follow the direct argument, which
it seeks to rebut.
Section 9. The 2009-20'10 Operating Budget is hereby amended to add $20,000.00 to the
City Clerk's annual budget (Budge,t Amendment No. ), with funding from the undesignated
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General Fund reserves.
Section 10. The City Clerk is hereby authorized and directed to take al_1 steps necessary to
place the measure on the ballot and to cause the ordinance or measure to be printed. A copy of the
ordinance or measure shall be made available to any voter upon request.
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I hereby certify that the foregoing Resolution was regularly introduced and adopted by the
City Council of the City of South San Francisco at a regular meeting held on the 22"d day of July,
2009 by the following vote:
AYES: Councilmembers Pedro Gonzalez. Richard A. Garbarino, and Kevin Mulii
Vice Mayor Mark Addiego and Mayor Karyl Matsumoto
NOES: None
AI~STAiN: None
ABSENT: N
ATTEST:
Cx~v l~lerk
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ORDINANCE NO.
CITY COUNCIL, CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA
AN ORDINANCE C)F THE PEOPLE OF THE CITY OF
SOUTH SAN FRANCISCO AMENDING CHAPTER 4.20
OF THE SOUTH SA.N FRANCISCO MUNICIPAL CODE
CONCERNING THE TRANSIET;T OCCUPANCY TAX
1'he People of the City cf South San Francisco do hereby ordain as fellows:
SECTION 1. Chapter 4.20 of the So_ttl_~ Sar~ Francisco Municipal Code is hereby amended to
read as follows: (with text in +~~~ indicating deletion and double-underlined
text indicating addition):
Section 4.20.02G(b) AmendE;d: "`Occupancy' means the use or possession, or the right to
the use or possession, of an.y room or rooms~any of portion thereo f or any other space
inchidir~ for uarkin o~ f vehicles, in or at any hotel for dwelling, lodging er sleeping
related purposes."
Section 4.20.020(e) Amended: "`Rent' means the consideration charged; whether or not
received, for the occupancy of space in a hotel, including for narking of vehicles, valued
in money, wheal?er to be received in money, goods, labor or ot_h_erwise, including all
receipts, cash, credits and property and services of any kind or nature, without any
deduction therefrom whatsoever. _Whenever a third party collects the consideration
charged for occu~ancy on behalf of an operator, or charges a fee for arran ink occr~naney
on behalf of an_operator bait does not itself collect the consideration charged, the rent
shall be the total amount represented to the transient by the third party as the
consideration charged for the occupancy."
Section 4.20.030 Amended: "Tax Imposed. For the privilege of occupancy in any hotel,
each transient is subject to a.nd shall pay a general tax in the amount ofe-~gl~tnine percent
of the rent charged by the operator and a special tax of one percent. The total general and
special taxes imposed pursuant to this chapter shall equal ten percent of the rent
charged by the operator. If' a room is rented by a firm, corporation, partnership, joint
venture or any other organization on a long term basis, the tax imposed by this section
shall fall upon and be bornE; by each individual who occupies or has the right to occupy
the room for a period of thirty consecutive days or less. The tax constitutes a debt owed
by the transient to the city, which is extinguished only by payment to the operator or to
the city. The transient shall pay the tax to the operator of the hotel at the time the rent is
paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with
each installment. The unpaid tax shall be due upon the transient's ceasing to occupy
space in the hotel. The onerator shall be liable for any amount of tax that he or she fails to
collect or remit; and must rE;mit to the City the entire amount of tax due and collected. If
for any reason the tax due pis not paid to the operator of the hotel, the tax administrator
may require that such tax shall be paid directly to the tax administrator."
Section 4.20.050 Amended.: "Operator's Duties. Each operator shall collect the tax
imposed by this chapter to the same extent and at the same time as the rent is collected
from every transient. If a third party collects the rent from the transient oi~ behalf of the
operator, or otherwise arranges occupancy on behalf of an operator, the operator shall
ensure that the tax i5 levied on the rent, and shall obtain from the third party any_tax
collected. The operator shall remit to the City the total amount of tax owed based on the
rent. The amount of tax sha).l be separately stated from the amount of the rent charged,
and each transient shall receive a receipt for payment from the operator. No operator of a
hotel shall advertise or state in any manner; whether directly or indirectly, that the tax or
any pa ~ thereof will be assumed or absorbed by the operator, or that it will not be added
to tine re~~t, or that, if added, any part will be re_fimded except in the manner i~ereinafter
provided. "
Section 4.20.150 Added: "'Amendment of this C:ha~ter. ~~ithout -subsequent voter
ap~rnyal the City Council rna-- as it deems a ro riate from time to time, amend this
Chapter including but not limited to changes to ensure that the tax authorized herein is
imposed and collected on .the total rent charged to the transient far the privilege of
occu~yin~ the room- ,regardless of whether that amount is represented by an operator or
third part~j,,provided that no such amendment rn~uy increase the rate of_tax or impos? tax
on an exempt transients unless the amendment has been submitted to and approved by
the e1_ectorate in accordance ~,x~ith State law.
SECTION 2. Severabilty. if a~iy provision of this ordinance er the application thereof to any
person. or circumstance is held invalid, the remainder of this ordinance, including
the application of such part or provision to other persons or circumstances shall
not be affected thereby and shall continue in full force and effect. To this end,
provisions of this ordinance are severable. The People of the City of South San
Francisco hereby declare that it would 'nave passed eaci~ section, ~u'nsection,
subdivision; paragraph, sentynce, clause, or phrase hereof irrespective of the fact
that any one or more sections, subsections, subdivisions, paragraphs, sentences,
clauses, or phrases bc; held unconstitutional, invalid, or unenforceable.
SECTION 3. Election Required far Tax to be Effective. The .tax proposed by this ordinance
shall not become effective until approved by a majority the voters voting on the
issue at the November 3, 2009 election.
SECTION 4. Effective Date of Ta.x. If this ordinance is approved by a majority of the voters
voting on the issue at the November 3, 2009 election, pursuant to Elections Code
Section 9217, this ordinance shall be considered adopted on that date and the tax
shall become effective January 1, 2010, or no sooner than 10 days after the City
Council certifies the results of the election, whichever occurs later.
SECTION 5
Publication. This C)rdinance shall be published once, with the names of those
City Councilmembe,~s voting for or against it, in the San Mateo County Times, a
newspaper of general circulation in the City of South San Francisco, in
accordance with Government Code Section 36933.
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APPROVED by the following vote of the voters of the South San Francisco on November 3,
2009:
Introduced at a regular meeting of the City Council of the City of South San Francisco,
held the 22"d day of Juiy; 2009.
Adopted as an Ordinance of the City of South Francisco at a special meeting of the City
Council held the ---------- day of ---------, 2009 by the following vote:
AYES: Ceuncilrr~cmbers Pedro Gonzalez, Richard A. Oarbarino, and Kevin Niullir.,
Vice Mayor Mark Addie~o and Ma oar Karyl Matsumoto
NOES: None
ABSTAIN: None
ABSENT: None
ATTEST:
Deputy City Clerk
As Mayor of the City of South San Francisco, I do hereby approve the foregoing
Ordinance this ------- day of ----------, 2009.
Karyl Matsumoto, Mayor
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