Chapter 3.38
EMERGENCY MEDICAL SERVICES TAX

Sections:

3.38.010    Purpose and intent.

3.38.020    Definitions.

3.38.030    Amount of tax imposed.

3.38.040    Imposition of tax.

3.38.050    Exemptions.

3.38.060    Refunds.

3.38.070    Determination of land use.

3.38.080    Collection.

3.38.090    Use of tax proceeds.

3.38.100    Administrative interpretation.

3.38.110    Untimely or unpaid taxes.

3.38.010 Purpose and intent.

The purpose of this chapter is to continue funding for existing emergency medical services to be financed by a special tax. (Ord. 1501 § 1, 1997)

3.38.020 Definitions.

Except where context otherwise requires, the definitions given in this section govern the construction of this chapter:

A. “Emergency medical services” shall mean and include salaries, equipment, and training required to provide “first-in” response by fire personnel to provide advanced life support to persons suffering medical emergencies.

B. “Benefit unit” shall mean the measure of benefit attributed to a property use, with a single-family residential use being the standard for a single benefit unit.

C. “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.

D. “Owner” shall mean the owner of the real property to which emergency medical services are available as shown on Alameda County’s most recent assessment roll.

E. “Year” shall be the period from July 1st to the following June 30th. (Ord. 1501 § 1, 1997)

3.38.030 Amount of tax imposed.

An annual emergency medical services tax in the amount of $11.74 per “benefit unit” is imposed on owners of real property within the City of Livermore. The number of benefit units shall be determined by the use to which the owner has put the property, as follows:

One living unit	1 benefit unit
Two to four living units	3 benefit units
Five or more living units	5 benefit units
One-story store	2 benefit units
Store on first floor with offices or apartments above	4 benefit units
Miscellaneous commercial	2 benefit units
Department store	5 benefit units
Discount house	5 benefit units
Restaurant	4 benefit units
Shopping center	7 benefit units
Supermarket	4 benefit units
Warehouse	2 benefit units
Light industrial	4 benefit units
Heavy industrial	6 benefit units
Miscellaneous industrial	2 benefit units
Nurseries	2 benefit units
Quarries	2 benefit units
Terminals, trucking and distribution	2 benefit units
Wrecking yards	2 benefit units
Improved government-owned property	2 benefit units
Golf courses	2 benefit units
Schools	6 benefit units
Churches	4 benefit units
Other institutional properties	2 benefit units
Lodge halls and clubhouses	4 benefit units
Carwashes	2 benefit units
Commercial garages (auto repair)	2 benefit units
Service stations	2 benefit units
Funeral homes	2 benefit units
Nursing or boarding homes	6 benefit units
Hospitals	5 benefit units
Hotel	5 benefit units
Motel	5 benefit units
Mobile home parks	5 benefit units
Banks	4 benefit units
Medical-dental offices	4 benefit units
One to five-story offices	4 benefit units
Office buildings over five stories	7 benefit units
Bowling alleys	4 benefit units
Theaters	4 benefit units
Other recreational activities (rinks, stadiums, race tracks, etc.)	2 benefit units

(Ord. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.040 Imposition of tax.

The tax is imposed on the owner as of July 1st each year; provided, however, that if any building or structure on any parcel is unoccupied for the full preceding year, the tax is imposed on the first owner of the building or structure thereafter. The tax required to be collected by the owner constitutes a debt owed by the owner to the City. (Ord. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.050 Exemptions.

The owner of real property that is unimproved is exempt from payment of the tax. (Ord. 1501 § 1, 1997)

3.38.060 Refunds.

The owner of improved parcels which were unoccupied for a full 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. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.070 Determination of land use.

The records of the county assessor of the county of Alameda and the records of the City of Livermore may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder. (Ord. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.080 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 tax obligation may be enforced by any lawful means available to the City for collection of personal obligations owed to the City. (Ord. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.090 Use of tax proceeds.

All proceeds of the tax levied and imposed hereunder shall be paid into a special fund designated for use for emergency medical services only. (Ord. 1501 § 1, 1997)

3.38.100 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 LMC 3.38.030; provided, that the maximum number of benefit units for any use cannot exceed seven. (Ord. 2065 § 1(A), 2018; Ord. 1501 § 1, 1997)

3.38.110 Untimely or unpaid taxes.

A one-time penalty of 10 percent 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 part of the tax debt. (Ord. 1501 § 1, 1997)