Chapter 3.32
EMERGENCY MEDICAL SERVICES TAX
Sections:
3.32.070 Determination of land use.
3.32.100 Appropriations limitation.
3.32.110 Untimely or unpaid taxes.
3.32.120 Administrative interpretation.
3.32.130 Refunds—Improved parcels.
3.32.140 Refunds—Grounds not specified.
3.32.010 Title.
This chapter shall be known as the “EMS Tax Ordinance” of the city of Dublin. (Ord. 6-97 § 1 (part))
3.32.020 Findings.
A. The City Council of the city of Dublin does hereby determine that the cost to provide emergency medical services at a level required to provide for the health, safety and general welfare of its residents exceeds the amount of funds and revenues generated from all other sources of income available for such purpose. The City Council does further determine that the imposition of an emergency medical services tax on occupants of real property throughout the city as set forth below is necessary to maintain an adequate level of emergency medical services.
B. The imposition of an emergency medical services tax will allow the city to provide a higher level of service than would otherwise be available to occupants of real property throughout the city.
Currently, the first unit to respond to a call for emergency medical services typically is a fire engine company or fire truck company staffed with personnel who have been trained as emergency medical technicians (“EMT’s”). The EMT’s can provide basic life support but cannot provide more advanced life support such as administering drugs or administering endotracheal intubation. The average response time is currently ten (10) minutes before an ambulance with a paramedic, who can provide advanced life support, arrives on the scene.
The emergency medical services tax will enable the city to train and provide sufficient fire personnel as firefighter/paramedics so that there will be a minimum of two firefighter/paramedic companies on duty twenty-four (24) hours a day. Firefighter/paramedics can provide advanced life support, including administration of drugs and endotracheal intubation, which EMT’s are not authorized to perform. By providing a minimum of two (2) firefighter/paramedics on duty twenty-four (24) hours a day the city will reduce the average response time from ten (10) minutes to five (5) minutes before ambulance personnel who can provide advanced life support arrive on the scene.
C. The Council recognizes that occupants of different categories of property use differing amounts of emergency medical services. The tax rates established by this chapter are intended to be proportional to and based on estimates of typical use of and benefit from such services. The rates are not tailored to individual use within categories of property both because such tailoring is not administratively feasible and because the city must make Emergency Medical Services available to all occupants of property equally.
D. The tax is based on a benefit unit with different land uses assigned a different number of benefit units. The weighted land use classification system was developed in 1983 by the Alameda County Emergency Medical Services District (EMS District) and the Alameda County Assessor. Under this classification system, benefit units were assigned to various land use types based on a county-wide survey of the demand for service generated by the land use. A single-family unit is one benefit unit. Because multiple family units in Dublin have lower occupant densities than single-family units (Dublin General Plan Table 2.1 [3.2 persons/unit single family; 2.0 persons/unit multiple family]), the city finds it is appropriate to modify the weighted classification system developed in 1983 by the EMS District and the Assessor. The tax on multiple family units is sixty (60%) percent of the tax on a single-family unit, which reflects the lower occupant densities of multiple family units. Nonresidential uses are assigned benefit units based on use ranging from two (2) to seven (7).
E. Individual occupants typically do not choose whether or when to avail themselves of emergency medical services which are relied on in emergencies or unexpected circumstances. The value of such services is in their availability to all residents and it would be unfair to charge their costs only to those persons who actually use the services.
F. Each occupant of property derives value from the availability of emergency medical services. Even if such services are not presently used by an occupant, they may be used in the future and, in any event, their availability benefits each occupant. Such services enhance the health, safety, welfare and environment of all occupants of property in Dublin and improve their quality of life both directly and indirectly.
G. Parcels which are unimproved contain no occupants who may avail themselves of emergency medical services. Accordingly, the Council has determined that owners of unimproved parcels are not subject to the tax.
H. Parcels which are improved but vacant contain no occupants who may avail themselves of emergency medical services. Accordingly, the Council has determined that owners of vacant improved parcels may receive a refund of the tax if they can prove that the parcel was vacant for more than six (6) months.
I. Approximately sixty-nine percent (69%) of Dublin’s residential units are owner-occupied and approximately sixty-six percent (66%) of all parcels are occupied by the property owner. Because these percentages are so high, the overall tax impact is not significantly different if the tax is imposed on occupants as opposed to owners. However, nothing in this chapter is intended to preclude owners from recovering the tax from the occupant. Whether the occupant is charged depends solely on the occupancy agreement. Moreover, nonpayment will not be a lien on the property but a personal obligation of the occupant or owner.
J. It is not feasible for Dublin to collect the tax from the non-owner occupants on whom it is imposed because the records available to the city do not include the names of non-owner occupants. Therefore, the only practical way to collect a tax imposed on occupants is to collect it from the owners of the occupied properties.
K. The tax imposed by this chapter is a tax on the privilege of using and the use of emergency medical services. It is not a tax on real property, nor is it any other kind of tax on property or the ownership of property. It is not a transaction or sales tax on the sale of real property. Finally, because the tax proceeds are deposited in a special fund and the fund is restricted for emergency medical services, the tax is a special tax. (Ord. 6-97 § 1 (part))
3.32.030 Definitions.
As used herein, the following definitions shall apply:
“Emergency medical services” shall mean and include salaries (including benefits), equipment and training required to provide basic and advanced life support to persons suffering medical emergencies.
“Occupant” shall mean the person or persons who rent, lease, reside in or otherwise occupy the real property to which emergency medical services are available.
“Owner” shall mean the owner or owners of the real property to which emergency medical services are available as shown on Alameda County’s most recent assessment roll.
“Year” shall mean the period from July 1st to the following June 30th. (Ord. 6-97 § 1 (part))
3.32.040 Tax imposed.
An annual Emergency Medical Services Tax (“tax”) in the amounts set forth in Section 3.32.050 is hereby imposed on occupant of real property within the boundaries of the city of Dublin.
The tax is an excise tax imposed on the occupant as of July 1st of each year; provided, however that if any building or structure on any parcel is unoccupied on that date, the tax is imposed on the first occupant occupying the building or structure during the year.
Notwithstanding the tax liability of the occupant, the owner of each parcel giving rise to tax liability under this chapter shall be responsible for the collection and/or remittance of the tax due and payable hereunder. The tax required to be collected by the owner constitutes a debt owed by the owner to the city. (Ord. 6-97 § 1 (part))
3.32.050 Amount of tax.
The tax per “benefit unit” (BU) is ten dollars ($10) per year. The number of benefit units shall be determined by the use to which the owner or occupant has put the property, as follows:
|
BU |
RESIDENTIAL USES |
|
Single Family/Mobile Homes |
|
|
1 |
Each Detached Single Family Residential Home On The Parcel |
|
1 |
Improved Rural Residential Homesite |
|
1 |
One Mobile Home |
|
BU |
COMMERCIAL USES |
|
Commercial - General |
|
|
2 |
One-story Store, Miscellaneous commercial (improved) |
|
4 |
Restaurant |
|
5 |
Department Store, Discount House |
|
7 |
Shopping Center |
|
4 |
Supermarket |
|
BU |
INDUSTRIAL USES |
|
Industrial |
|
|
2 |
Warehouse, Miscellaneous Industrial |
|
2 |
Nurseries, Quarries (sand and gravel) |
|
2 |
Terminals, Trucking and Distribution |
|
2 |
Wrecking Yards |
|
4 |
Light Industrial |
|
6 |
Heavy Industrial (factories, etc.) |
|
RURAL USES |
|
|
Rural |
|
|
1 |
Any Rural Parcel with improvements |
|
BU |
RESIDENTIAL USES |
|
Multiple Residential Attached |
|
|
When 2 or more attached units are on the same parcel shall be charged based on the actual number of units, tax will be 60% of 1 BU for each unit.This shall include: |
|
|
2 or more Single Family Homes on 1 Parcel: |
|
|
Apartments / Condominiums / Cooperatives / Restricted Income Properties / Multiple Residential Properties and Church Homes / Cooperative Housing Projects / Townhomes |
|
|
Except that the common area of a Condominium or Planned Development projects which contain improvements, shall be charged one (1) BU. Common without improvements shall be zero. |
|
|
BU |
COMMERCIAL USES |
|
Improved Commercial |
|
|
2 |
Car Washes, Commercial Garages (repair), Auto Dealerships |
|
2 |
Service Stations, Parking Lots, Parking Garages |
|
2 |
Funeral Homes |
|
6 |
Nursing or Boarding Homes |
|
5 |
Hospital (Convalescent or General) |
|
5 |
Hotel, Motel, Mobile Home Parks |
|
4 |
Banks, Medical-Dental, 1 to 5-story offices |
|
7 |
Over 5-story offices |
|
4 |
Bowling Alleys, Theaters (walk-in and drive-in) |
|
2 |
Other Recreational activity (rinks, stadiums, race track etc.) |
|
BU |
INSTITUTIONAL USES |
|
Institutional |
|
|
2 |
Improved government owned property |
|
2 |
Golf Courses |
|
5 |
Schools |
|
0 |
Cemeteries |
|
4 |
Churches |
|
2 |
Other Institutional properties |
|
4 |
Lodge Halls and Clubhouse |
|
EXEMPT USES |
|
|
(No tax is imposed) |
|
|
0 |
Exempt Public Agencies |
|
0 |
Property leased/owned by a Public Utility |
|
0 |
Mobile Home in Mobile Home Park |
|
0 |
Vacant Land without Improvements |
|
0 |
Partially complete Residential Tract Home |
(Ord. 6-97 § 1 (part))
3.32.060 Exemptions.
The owner of real property that is unimproved proved is exempt from collection and payment of the tax. The tax imposed hereby shall not apply to the occupant of any property who, for any reason, is legally exempt therefrom. (Ord. 6-97 § 1 (part))
3.32.070 Determination of land use.
The records of the County Assessor of the county of Alameda as of January 1st of each year and the records of the city of Dublin may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder. (Ord. 6-97 § 1 (part))
3.32.080 Collection.
The tax levied and imposed by this chapter shall be due on July 1st of each year, but it may be paid in two installments due no later than December 10th and April 10th. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to the owner’s address as shown on the most current assessment roll of the Alameda County Tax Collector and shall be collected from the owner in such manner and at such times as the Council may provide. The tax due may, at the option of the Council, be collected by Alameda County in conjunction with and at the same time and in the same manner as the county’s collection of property taxes, provided that nothing herein shall be construed to impose a tax lien on the property to secure payment of the tax.
Nonpayment of the tax results in personal liability of the person liable for the tax and the person liable for collection of the tax and the tax obligation may be enforced by any lawful means available to the city for collection of personal obligations owed to the city. (Ord. 6-97 § 1 (part))
3.32.090 Use of tax proceeds.
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund designated for use for emergency medical services only. (Ord. 6-97 § 1 (part))
3.32.100 Appropriations limitation.
In no case shall the revenues generated by the tax levied and imposed by this ordinance exceed the limitation established by Article XIIIB of the Constitution of the state of California. (Ord. 6-97 § 1 (part))
3.32.110 Untimely or unpaid taxes.
A one-time penalty of ten percent (10%) of the tax due is hereby imposed on all taxpayers who fail to pay the tax provided by this chapter when due. The penalty shall become a part of the tax debt herein required to be paid. In addition, if the tax remains unpaid as of July 1st of the following year, an additional penalty of one and one-half percent (1-1/2%) per month shall accrue on all amounts unpaid.
The amount of any tax or penalty imposed under the provisions of this chapter shall be deemed a debt to the city. Any person owing money under the provisions of this chapter shall be personally liable for such amount in any action brought in the name of the city for the recovery of the amount owed. The city will be entitled to recover from the person against whom such an action is brought its costs incurred in connection with such action including its reasonable attorney’s fees. (Ord. 6-97 § 1 (part))
3.32.120 Administrative interpretation.
The Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this chapter. Such guidelines may establish new uses or may modify uses listed in Section 3.32.050 provided that the maximum number of benefit units for any use can be no more than seven (7). (Ord. 6-97 § 1 (part))
3.32.130 Refunds—Improved parcels.
The occupant or owner of improved parcel which was unoccupied for at least six (6) months of the year shall receive a refund of any tax paid, provided an application in a form satisfactory to the City Manager is filed no later than August 1st for the preceding year for which a refund is sought. (Ord. 6-97 § 1 (part))
3.32.140 Refunds—Grounds not specified.
Any person claiming a refund of the tax for any reason not provided herein shall first file a claim pursuant to Section 1.04.070 of the Dublin Municipal Code. All claims must be filed by the person who paid the tax or his or her guardian, conservator, or the executor of his or her estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. (Ord. 6-97 § 1 (part))