HomeMy WebLinkAboutReso 96-200 - Calling a special election for the purpose of voting on a measure to ratify & continue increases to the Transient Occupancy Tax and Business License Tax which occured in 1990 - " ' ,� , � �
RESOLUTION NO. 9b-,�?�C�J
A RESOLUTION OF THE CITY COUNCIL OF THE CTTY O�REIDIDING
CALLING A SPECIAL ELECTION FOR THE PURPOSE OF VOTING ON
A MEASURE TO RATIFY AND CONTINUE INCREAS�S TO T�E
TRANSIENT OCCUPANCY TAX AND BUSINESS LIC�NSE TAX WHICH
OCCURRED IN 1990.
WHER�AS, on October 2, 1990, by Ordinance No. 1939, the City Council increased the
Transient Occupancy Tax from 8%to 10%; and
WHEREAS, the City Council on September 18, 1990, by Ordinance No. 1935, adopted
various increases to the Business License Tax; and
WHEREAS, such tax increases, along with the original taxes, have been collected
continuously since October, 1990; and
WHEREAS, as of December 14, 1995,the State Supreme Court, in the case of Santa Clara
County Local Transportation Authority v. Guardino, ruled that Proposition 62, adopted by the voters
in 1986 and codified in Government Code sections 53720 through 53730, prohibited the adoption
by any local government of any general tax unless and until such general tax was submitted to
electorate of the local government; and
WHEREAS,there has been no determinarion by any court in California whether the decision
of the Supreme Court in the Santa Clara case is prospective only, or applies to all new taxes
collected since 1986, and that further, no dete�unation has been made whether the statute of
limitations applies to the adoption and collection of such taxes; and
WHEREAS, it is in the best interest of the City of Redding to determine as soon as possible
whether or not it can continue its current level of services funded in part by such tax increases,
NOW,THEREFORE,BE TT RESOLVED that pursuant to Elections Code section 9222,
the City Council hereby calls a special election for the purpose of voting on an ordinance of the
People of the City of Redding, a copy of which is attached hereto as Exhibit A and which, if adopted,
will ratify and continue the Transient Occupancy Tax increase adopted in October, 1990, and ratify ��
and continue the Business License Tax increase adopted by the City Council in September, 1990.
�
BE TT FURTHER RESOLVED that the form of the proposition to a�pear on the ballot �
which conforms to the wording of propositions submitted to voters at a state-wide election shall read g \
as follows: ���
� �
�
_ ..
,..,...... .. ...
� ;
RESCINDED BY RESO 9h-203 . ` .
� � , A . _
Shall the ordinance of the City of Redding ratifyiug and continuing Ordinance No.
1939(which was adopted by the City Council on October 2, 1990, and increased the
Transient Occupancy Tax from 8 percent to 10 percent ) and Ordinance No. 1935
(which was adopted by the City Council on September 18, 1990, and adjusted,
established or increased certain business license taxes)be adopted?
�E IT�'URT�ER RESOLVED that pursuant to Section 10002 of the Elections Code, the
Board of Supervi.sors is requested to permit the County Elections Department to prepare and furnish
the following to the City for its use in conducting the election:
* the computer records of the names and add.resses of all eligible registered voters in the
City of Redding in order that the City may print labels to be attached to self-mailer
sample ballot pamphlets; and
* printed indices of the voters to be used by the precinct boards at each polling place;
and to make available to the City additional election equipment and assistance according to State law,
and that the City of Redding should reimburse the County for services perfoimed upon presentation
to the City of a properly approved invoice. �
B�1T FURTH�R RESOLVED that the City Clerk is hereby directed to file a certified copy
ofthis resolution with the Board of Supervisors and the County Election department ofthe County
of Shasta.
I hereby certify the foregoing resolution was introduced and read at a special meeting of the
City Council of the City of Redding on November 5 , 1996, and was duly adopted at said
meeting by the following vote:
AYES: COiJNCILMEMBERS: P. Anderson, Kehoe, Murray and McGeorge
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: R. Anderson
ABSTAIN: COLTNCII.MEMBERS: None
G
.
DAVID L EO ,Ma
City of Redding
ATTEST: FORM� A,�P�tOVED:
' ;�����
� �
CONNIE S aHMAYE W. LEONARD ATE
City Clerk City Attorney
. � � �
�
ORDINANCE NO.
MEASURE A
AN ORDINANCE OF THE CTI'Y OF REDDING, STATE OF CALI�"ORIVIA,
RATIFYING AND CONTINUING ORDINANCE NO. 1939 W�CH
INCREASED THE TRANSIENT OCCUPANCY TAX AND WAS AI)OPTED
BY THE CTTY COUNCIL ON OCTOBER 2, 1990, AND RATIFYING AND
CONTINUING ORDINANCE NO. 1935, ADOPTED BY TH� CITY
COUNCIL ON SEP'TEMBER 18, 1990,WffiCH ADJUSTED,ESTABLISH�D
OR INCREASED CERTAIN BUSINESS LICENSE TAXES.
The People of the City of Redding do ordain as follows:
Section 1: The City Council shall ratify the adoption o� and the City shall continue to
collect, the two percent (2%)increase in the Transient Occupancy Tax which was approved by the
City Council on October 2, 1990 by Ordinance No 1939 and has been continuously collected since
November 2, 1990.
Section 2: The City Council shall ratify the adoption of and the City shall continue to
collect the Busmess License Tax increases approved by the City Council on September 18, 1990 by
Ordinance No. 1937 and collected by the City continuously since October 18, 1990.
ection 3: Transient occupancy taxes and business license taxes shall be collected in the
manner established in the Municipal Code for the collection of such taxes.
Section 4: All actions ofthe City m enacting and collectmg the Transient Occupancy Tax
increase and the Business License Tax increase prior to the date of adoption of this Ordinance are
ratified.
Section 5: This ordinance ofthe People ofthe City shall constitute voter approval oftaxes
pursuant to Article 3.7 of Title 5,Division 2, Part 1, Chapter 4 of the Government Code of the State
of California beginning with Section 53720 thereof. The taxes authorized herein are general taxes.
All tax revenues shall be deposited into the City's General Fund and expended for general
governmental purposes.
Section 6: This Ordinance shall become a valid and binding ordinance of the City if a
majority of the voters voting on this ordinance vote in its favor with the date of adoption being the
date that the vote is declared by the City Council. The effective date of this ordinance shall be ten
(10) days after the date that the vote is declared by the City Council pursuant to Elections Code
section 9217.
EXHIBIT "A"
� � • -
�'
Section 7: The City Clerk shall cause notice ofthis ordinance and the measure to be voted
upon and notice of adoption of this ordinance to be published in accordance with state law.
The foregomg ordinance was passed by the voters of the City of Redding at a special
election held February 4, 1997; the vote was declared by the legislative body on ,
1997 with an effective date ten (10) days thereafter.
DAVID L. McGEORGE, Mayor
City of Redding
A'I�EST:
CONNIE STROHMAYER
City Clerk
EX�IIBIT "A" `
_. .... ........... _ . ..