Chapter 3.40 FIRST RESPONDER ENHANCED EMERGENCY MEDICAL SERVICES SPECIAL TAX

CHAPTER 3.40
FIRST RESPONDER ENHANCED EMERGENCY MEDICAL SERVICES SPECIAL TAX

SECTION:

3.40.040: Maximum Rate And Method Of Assessment

3.40.010 INTENT AND AUTHORITY:

A. Intent: It is the intent of the city to supplement the Monterey county emergency medical services system, which provides paramedic, ambulance, and related services, through the imposition of a first responder enhanced emergency medical services special tax to fund supplemental or enhanced medical and related services. (1972 Code § 3.44.010)

B. Authority: The special tax authorized herein is adopted pursuant to the provisions of the following:

California constitution article XIIIA, section 4; article XIIIC, section 2; and article XIIID, section 3; and

California Government Code sections 53720 et seq.; 50075 et seq.; and 25210.1 et seq. (1972 Code § 3.44.030)

3.40.020 DEFINITIONS:

As used in this chapter, the following words and phrases shall have the meanings given in this section:


EMERGENCY MEDICAL SERVICES (EMS):	Means and includes the Monterey county emergency medical services system pursuant to division 2.5 of the California Health and Safety Code¹ and any services provided by or within that system.


FIRST RESPONDER:	The city of Gonzales, with equipment and personnel capable of responding to emergency medical calls, providing first aid, CPR, rescue or other appropriate prehospital emergency medical care, including management of such services, before the arrival of an ambulance.


SUPPLEMENTAL EMERGENCY MEDICAL SERVICES:	First responder services provided within a city, operating as part of the Monterey county emergency medical services system. (1972 Code § 3.44.020; amd. 2003 Code)

3.40.030 SPECIAL TAX IMPOSED:

A special tax for first responder enhanced emergency medical services to be provided by the city shall be levied upon all parcels of real property as designated in section 3.40.040 of this chapter and located within the city. This tax shall be known as the first responder enhanced emergency medical services special tax. Such tax shall be levied commencing with fiscal year 2000/2001 and thereafter for each succeeding fiscal year following voter approval. This tax shall be solely for the purpose of raising revenue for the provision of first responder medical and related services. (1972 Code § 3.44.040; amd. 2003 Code)

3.40.040 MAXIMUM RATE AND METHOD OF ASSESSMENT:

A. Tax Rate Established: The rate of the special tax imposed in the city shall not exceed five dollars ($5.00) per service unit per year and shall be assessed against each parcel of real property located within the city.

B. Service Unit Assignment: The number of service units assigned to each parcel shall be based on the system used by the county of Monterey for collection of its paramedic emergency medical services special tax, which apportions service units on the basis of the use of real property as follows:


Use Code	Description	Service Unit

1A	Vacant land, 1	0.5
1B	Vacant land, 2 or more	0.5
1C	1 SFD, 1	1
1D	1 SFD, 2 or more sites	1
1E	2 SFD, 1 site	2
1G	Miscellaneous improvement	0.5
1H	2 SFD, 2 or more sites	1 per unit

2A	Vacant	0.5
2B	2 units	1 per unit
2C	3 to 4 units	1 per unit
2D	5 to 15 units	1 per unit
2E	16 to 30 units or more	1 per unit
2F	31 units or more	1 per unit
2G	Condominiums	1
2H	Mobile home parks	1 per space
2J	1 SFD, multi-zone	1
2K	1 SFD multi-zone/surplus	1
2L	Residential time-shares	1

3A	Vacant rural, 1-10 acres	0.5
3B	Vacant rural, 11-40 acres	0.5
3C	Undeveloped, 41-300 acres	0.5
3D	Undeveloped, 301 acres or more	0.5
3E	Residential use, up to 10 acres	1
3F	Residential use, 11-40 acres	1
3G	Rural mobile homes	1
3H	Nurseries	2
3M	Mobile home	1

4A	Grazing with improvements	1
4B	Dry farm with improvements	1
4C	Row crops	0.5
4D	Field crops	0.5
4E	Feedlots	1
4F	Vineyards	1
4G	Orchards	1
4H	Agricultural preserves	0.5
4K	Agricultural preserves	0.5
4L	Open space	0.5

5A	Vacant	0.5
5B	Comm. shell type	2
5C	Sub stores	2
5D	Comb. store/office/residence	4
5E	Office building-1	4
5F	Office building-multiple	4
5G	Medical/dental office	4
5H	Bank	4
5J	Comm/single-family dwelling	1
5K	Office condo	1
5N	Hotel/motel	0.2 per room
5P	Market	4
5Q	Shopping center	7
5R	Service station	2
5S	Restaurant	4
5T	Theater	4
5U	Auto sales	2
5V	Miscellaneous buildings	2
5W	Recreation	2
5Z	Vacant	0.5

6A	Vacant	0.5
6B	Light manufacturing	4
6D	Industrial park	4
6E	Warehouse	2
6F	Auto wreckers	2
6G	Produce shed	2
6M	Vacant	0.5

7C	Fraternity organization	4
7F	Hospital/convalescent	5

8F	Dev. gas/oil	6
8H	Quarries	6
8J	Labor camps	7
8K	Improvements	1
8M	Mobile home	1

C. Assessor’s Parcels: Assessor’s parcels that are exempt from real property taxation are not listed above.

D. Collection; Delinquencies: All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to any tax imposed by this chapter. Any tax levied under this chapter shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same penalties, fees and accrual of interest and the same procedure and sale in case of delinquency as provided for such taxes. Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the tax herein required to be paid. (1972 Code § 3.44.050)

3.40.050 DURATION, AMENDMENT OR REPEAL:

The authorization to levy the first responder enhanced emergency medical services special tax imposed under this chapter shall continue from year to year. The city council may amend or repeal this chapter or any provision thereof. Any amendment increasing the tax rate above the limits established by this chapter shall first be approved by at least two-thirds (2/3) of the voters voting on the increase before it shall become effective. (1972 Code § 3.44.060)

Health & S.C. § 1797 et seq.