HomeMy WebLinkAboutReso 96-203 - Calling a Special Election for the purpose of Voting on a Measure to Rafity and Continue Increases to the TOT & Business License Tax which occurred in 1990 .. r „ + � �
RESOLUTION NO. 9G- Zo.3
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
CALLING A SPECIAL ELECTION FOR THE YURPOSE OF VOTING ON A
MEASURE TO RATIFY AND CONT[NUE INCREASES TO THE TRANSIENT
OCCUPANCY TAX AND BUSINESS LICENSE TAX WfiICH OCCURRED IN
1990.
WHEREAS, on October 2, 1990,by Ordn�auce No. 1939, the City Cowicil increased the Trausient
Occupancy Tax frotn 8% to 10%; and
WHEREAS, tl�e City Council on September 18, 1990, by Ordinance No. 1935, adopted various
increases to the Business Liceuse Tax; and
WHEREAS, such tax increases, along with the origival taxes, have been collected continuously
since October, 1990; and
WHEREAS, as of DeceLnber 14, 1995, the State Supreme Court, ui the case of Santa Cla�•a
Courzty Local Trafzrportatior2 Authority v. Guardirto, iuled that Propositiou 62, adopted by the voters in
1986 and codified 'ui Govermneiit Code sectious 53720 tl�rough 53730, prohibited the adoption by any
local govei7iment of any general tax uuless aud uutil such general tax was submitted to electorate of the
local governmeut; and
WI�EREAS,there has beeu no determination by auy court iu California whether the decisiou of the
Supreme Court iu the Santa Clara case is prospective only, or applies to all new taxes collected sulce 1986,
and that fiu�er,no determinatiou has been made whether the statute of lunitations applies to the adoption
and collection of such taxes; and
WHEREAS, it is in the best interest of the City of Redding to detertniue as soon as possible
whether or uot it can contiuue its current level of services fuuded in part by such tax increases,
NOW,TNEREFORE,BE 1T RESOLVED that pursuant to Elections Code sectiou 9222,tlie City
Council hereUy calls a special election to be held Tuesday, February 4, 1997 for the puipose of voting on
an ordivance of the People of the City of Redding, a copy of wluch is attached hereto as Exlubit A and
wl�icl�, if adopted, will ratify and continue the Transient Occupancy Tax increase adopted in October, 1990,
and ratify and continue the Business License Tax uicrease adopted by the City Cowicil in September, 1990.
BE 1T FURTHER RESOLVED that the form of the proposition to appear on the Uallot wluch
conforms to the wording ofpropositions submitted to voters at a state-wide electiou shall read as follows:
Sliall the ordinauce of the City of Redding that ratifies and coutinues the 1990 increases to �,
the City's Transient Occupancy Tax and to the City's Business License Tax be adopted? �
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, BE 1T FURTHER RESOLVED that pursuant to Section 10002 of the Elections Code, the Board
of Supervisors is requested to permit the County Elections Department to prepare a.nd furnish the following
to the City for its use in conducting the election:
* the computer records ofthe names and addresses 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 a�ailable to the City additional election equipment and assistance according to State law, and
that the City of Redding should reimburse the County for services performed upon presentation to the City
of a properly approved invoice.
BE IT FiJRTHER RESOLVED that the City Clerk is hereby directed to file a certified copy of
this resolution with the Board of Supeivisors and the County Election department of the County of Shasta.
BE TT FURTHER RESOLVED that in order to determine the capability of the City to finance its
ongoing essential services fuuded by the City's General Fund,this election must be held as soon as possible,
prior to the ne�ct general election for members of the City Council,which will not be held until March, 1998.
An emergency, as that term is used in California Constitution Article IIIC, Section 2(b), is therefore
declared.
BE IT FLJRTHER RESOLVED that Resolution No. 96-200, adopted by the City Council of the
City of Redding on November 5, 1996, is hereby rescinded and of no force and effect.
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 7 , 1996, and was duly adopted at said meeting by the
following vote:
AYES: COiTNCIL MEMBERS: P• Anderson, Kehoe, Murray and McGeorge
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: R. Anderson
ABSTAIN: COUNCIL MEMBERS: None
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AVID . EO ,May
City of Redding
ATTEST: FORM APPROVED:
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' G'�' �Cr%�� �su C,
CONN� S ROHMAY W.LEONARD W G TE
City Clerk City Attorney
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ORllINANC� NO.
M�ASUI� A
AN ORDINANCL+' OF TH� CITY OF IZEDDING, STATE OF CALIFORNIA,
RATIFYING AND CONTINUING ORDINANC� NO. 1939 WHICH
INC1tCASCD THC TRANSI�NT OCCUPANCY TAX AND WAS ADOPT�D
BY THE CITY COUNCIL ON OCTOBER 2, 1990, AND RATIFYING AND
CONTINUING ORll1NANC� NO. 1935, ADOPT�D BY THE CITY
COUNCIL ON S�PTCMB�R 18,1990,WHICH ADJUST�ll,�STABLISHCD
OR 1NC1tCAS�D CCRTAIN 13US1NLSS LICENSL TAXLS.
The People of the City of Redding do ordain as follows:
Section 1: Tl�e City Coui�cil shall ratify the adoption of, 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 Business License 1'ax increases approved by the City Council on Septeinber 18, 1990 by
Ordinance No. 1937 and collected by the City continuously since October 18, 1990.
Seetion 3: Transient occupancy taxes and business license taxes shall be collectcd in the
manner established in the Municipal Code for the collection of such taxes.
Section 4: All actions of the City in enacting and collecting the Transient Occupancy Tax
increase and the Business License Tax increase prior to the date of adoption of this Ordinance are
ratified.
Scetion 5: This ordinance of the People of the City shall constitute voter approval of
taxes pursua�it 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 Pund and expended for general
govenunental purposes.
Section 6: "I'his Ordinauce 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.
�XHIBIT "A"
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Section 7: The City Clerk shall cause notice of this ordinance and the measure to be
voted upon and notice of adoption of tliis ordinance to be published in accordance with state law.
"I'he foregoing ordinance was passed by the voters of the City of Redding at a special
election held February 4, 1997; tlie vote was declared by the legislative body on February 18 ,
1997 with an eCfectivc date ten (10) �ays thereafter.
llAVID L. McG�ORG�, Mayor
City of Redding
ATT�ST:
CONNI� ST1tOI-1MAYEIt
City Clcrk
EXHIBIT "A"