Pursuant to the provisions to Section 53730 et seq., of the Government Code of the state, there is created a fund for capital outlays. Such fund shall be set forth in each annual budget and be in addition to any other fund allowed by law and shall be known and designated as follows: “Accumulative Capital Outlay Fund.”

(Ord. No. 595, §I; Ord. No. 1465, §1)

11-11 Accumulative Capital Outlay Fund--levy

The board of supervisors shall each year in the same manner that they provide for the levy and collection of taxes for other purposes provide for the levy and collection of such taxes as may be necessary to accumulate or maintain the accumulative capital outlay fund for capital outlays in such an amount as may be set forth and provided in each annual budget of the county.

(Ord. No. 595, §2; Ord. No. 1465, §1)

11-12 Accumulative Capital Outlay Fund--use

The capital outlay fund accumulated may be expended only for the purpose of construction, reconstruction, remodeling or purchasing public buildings, the acquisition of sites, and the original furnishing thereof or any other construction project and the acquisition of lands for public use. Such fund shall remain inviolate for the making of such capital outlays and disbursement shall not be made from the fund except for such purpose, unless the electors of the county consent to the use of the money in the fund for some other specific purpose at an election duly and regularly called at which such proposition is submitted to them in the manner prescribed by law.

(Ord. No. 595, §3; Ord. No. 1465, §1)

11-13 Warrants-procedure for receipt, collection and deposit of money

(a) When warrant considered void. A warrant issued is void if not presented to the county treasurer for payment within one year after its date of issuance.

(b) When warrant considered lost. A warrant shall be considered lost if it has been mailed and has not been received by the addressee within seven days after the date of mailing. This section is adopted pursuant to section 29853 of the Government Code of the state, and applies to all county warrants, whether for relief or otherwise.

(c) Notice of receipts required for money. Officers, employees and elected officials who are authorized to receive money for the county in their official capacity, must post in a conspicuous place at any designated collection station or counter, the following public notice expressed in plain and legible print:

“Notice to the Public: Employee personnel of Solano County are required by law to forthwith give official receipt for any money paid into the Solano County Treasury. Secure your receipt when payment is made.”

(d) Cash collection and deposits.

(1) After receipts for money have been issued, they must be recorded on a cash collection record, either in detail or batches that identify a type of cash transaction, whether receipted or not. The cash collection record shall be maintained in the form prescribed by the county auditor. Such collections should be totaled daily to identify such receipted transactions on a prescribed register, or separately identified on a deposit permit with attachments of copies of each issued receipt included.

(2) All collected money coming into the possession of a county agent or collector must be deposited in the county treasury intact, when not legislatively provided for to be deposited elsewhere, for the amount of each separate cash transaction or be daily totals as soon as practicable. However, the usually expected practice will be to make such deposits daily, and overnight storage of such funds are not expected to exceed five hundred dollars unless approved in writing by the county auditor.

(3) Under usual circumstances subject to the approval of the county auditor, collections of money may be converted to a county treasurer’s cashier check, payable in the name of the county treasurer when settlement with the county auditor cannot be made on or before the fifth day of each month.

(4) In those instances in which a county agent or collector is legislatively required to make deposits directly in the county treasury, collections of such money shall be converted to the form of a cashier’s check or a postal money order payable to the county treasurer, and forwarded to him immediately.

(5) In lieu of depositing trust money directly into the county treasury, the county auditor may authorize a collector to deposit such money in a local bank account only when refunds are legislatively provided to make refunds.

(Ord. No. 546, §1; Ord. No. 816, §1; Ord. No. 1465, §1; Ord. No. 1523, §I.)

11-14 Reassessment of property damaged or destroyed by misfortune or calamity

(a) Every person who owns, possesses or controls taxable property before January 1 at 12:01 a.m., or acquires such property after January 1 and is liable for the taxes for the property for the fiscal year on or after July 1 may apply to have the property reassessed if the property is damaged by misfortune or calamity. In order to apply for the reassessment of damaged property, the individual must show that the property was damaged or destroyed by misfortune or calamity as specified below after January 1 and that the damage is in excess of ten thousand dollars ($10,000).

In order to apply for reassessment of such property, the individual must deliver, within twelve (12) months immediately following the misfortune or calamity, a written application to the Assessor/Recorder showing the condition and value, if any, of the property immediately before and after the damage or destruction and the dollar amount of the damage. The application shall be executed under penalty of perjury or, if executed outside the State of California, verified by affidavit.

To be eligible for reassessment, the damage or destruction to the property must have been caused by any of the following:

(1) A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity which caused the Governor to proclaim the area or region to be in a state of disaster. As used in this paragraph “damage” includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.

(2) A misfortune or calamity.

(3) A misfortune or calamity which, with respect to a possessory interest in land owned by the state or federal government has caused the permit or other right to enter upon the land to be suspended or restricted. As used in this paragraph, “misfortune or calamity” includes a drought condition such as exited in this state in 1976 and 1977.

(b) The Assessor/Recorder shall process the application or may initiate the reassessment when he or she determines that within the immediately preceding twelve (12) months taxable property was damaged or destroyed as provided for in California Revenue and Taxation Code section 170.

(Ord. No. 1106, §1; Ord. No. 1465, §1; Ord. No. 1620, §2)

11-15 Repealed

(Ord. No. 1106, §1; Ord. No. 1465, §1; Ord. No. 1620; §3)

11-16 Transfer of base year value of property damaged or destroyed by misfortune or calamity--application generally

(a) Notwithstanding any other provision of law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of the California Constitution, the Board of Supervisors, after consultation with affected local taxing entities located within the boundaries of the County, authorizes the transfer, subject to the conditions and limitations of Revenue and Taxation Code section 69.3, of the base year value of real property that is located within another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property of equal or lesser value, including land, that is located within Solano County. The acquisition or new construction of replacement property to replace the damaged or destroyed property must occur within three (3) years after the damage or destruction of the original property.

(b) The base year value of the original property shall be the base year value of the original property as determined in accordance with Section 110.1 of the Revenue and Taxation Code, with those adjustments permitted by subdivision (b) of Section 2 of Article XIIIA of the California Constitution and subdivision (f) of Section 110.1, determined as of the date immediately prior to the date that the original property was substantially damaged or destroyed. The base year value of the original property shall also include any inflation factor adjustments permitted by subdivision (f) of Section 110.1 for the period subsequent to the date of the substantial damage to, or destruction of, the original property and up to the date the replacement property is acquired or newly constructed. The base year shall be deemed to be the base year or years of any property to which that base year value is transferred pursuant to this section.

(Ord. No. 1500, §1.)

11-17 Definitions applicable to base year value transfer for damaged or destroyed property

(a) Affected local agency means any city, special district, school district or community college district that receives an annual allocation of ad valorem property tax revenues.

(b) Comparable replacement property means a replacement property that has a full cash value of equal or lesser value as defined in paragraph 11-17(e), below.

(c) Consultation means a noticed hearing that is conducted by a county board of supervisors concerning the adoption of an ordinance described in Section 11-16(a) and with respect to which all affected local agencies within the boundaries of the county are provided with reasonable notice of the time and the place of the hearing and a reasonable opportunity to appear and participate in the hearing.

(d) Disaster means a major misfortune or calamity in an area subsequently proclaimed by the Governor to be in a state of disaster as a result of the misfortune or calamity.

(e) Equal or lesser value means that the amount of the full cash value of a replacement property does not exceed one of the following:

(1) One hundred five percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the original property.

(2) One hundred ten percent of the amount of the fall cash value of the original property if the replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property.

(3) One hundred fifteen percent of the amount of the full cash value of the original property if the replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property.

(A) For the purposes of this paragraph, if the replacement property is, in part, purchased and, in part, newly constructed, the date the “replacement property is purchased or newly constructed” is the date of the purchase or the date of completion of new construction, whichever is later. For purposes of this paragraph, “full cash value of the original property” shall be the amount of its full cash value immediately prior to its substantial damage or destruction, as determined by the county assessor of the county in which the property is located.

(f) Original property means a building, structure, or other shelter constituting a place of abode, whether real property or personal property, that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated, that has been substantially damaged or destroyed by a disaster, as declared by the Governor. For purposes of this subdivision, land constituting a part of original property includes only that area of reasonable size that is used as a site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Revenue and Taxation Code Section 61, or a land purchase contract. For purposes of this paragraph, each unit of a multi-unit dwelling shall be considered a separate original property.

(g) Owner or owners means an individual or individuals, but does not include any firm, partnership, association, corporation, company other legal entity or organization of any kind.

(h) Replacement property means a building, structure, or other shelter, or other personal property that is owned and occupied by a claimant as his or her principal place of residence, and any land owned by the claimant on which the building, structure, or other shelter is situated. For purposes of this paragraph, land constituting a part of the land replacement dwelling includes only that area of reasonable size that is used as the site for a residence, and “land owned by the claimant” includes land for which the claimant either holds a leasehold interest described in subdivision (c) of Revenue and Taxation Code section 61 or a land purchase contract. For purposes of this paragraph, each unit of a multi-unit dwelling shall be considered a separate replacement dwelling.

(i) Substantially damaged or destroyed means property that sustains physical damage amounting to more than 50 percent of its full cash value immediately prior to the disaster. Damage includes a diminution of value in the value of property as a result of restricted access to the property where the restricted access was caused by the disaster and is permanent in nature.

(Ord. No. 1500, §1.)

11-18 Procedure for transferring base year value on property substantially damaged or destroyed to new property

(a) At the time the base year value of the substantially damaged or destroyed property is transferred pursuant to this ordinance the substantially damaged or destroyed property shall be reassessed at its full cash value. However, the substantially damaged or destroyed property shall retain its base year value notwithstanding that transfer. If the owner or owners of substantially damaged or destroyed property receive property tax relief under this section, that property shall not be eligible for property tax relief under subdivision (c) of Section 70 of the Revenue and Taxation Code in the event of its reconstruction.

(b) Only the owner or owners of the property that has been substantially damaged or destroyed may receive property tax relief under this ordinance. Relief under this ordinance shall be granted to an owner or owners of a substantially damaged or destroyed property obtaining title to comparable replacement property. The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of comparable replacement property for purposes of this ordinance.

(c) A claim for relief under this ordinance shall be filed with the assessor of the county in which the replacement property is located in accordance with procedures and requirements as prescribed by the board. Those procedures and requirements that are prescribed by the board pursuant to this section shall, to the extent not inconsistent with this section, be similar to those procedures and requirements established with respect to Revenue and Taxation Code section 69.5.

(d) Any taxes that were levied on the replacement property prior to the filing of a claim on the basis of the replacement property’s new base-year value, and any allowable annual adjustments thereto, shall be canceled or refunded to the claimant to the extent that taxes exceed the amount that would be due when determined on the basis of the adjusted new base year value.

(e) This section shall apply to any comparable replacement property of equal or lesser value that is acquired or newly constructed as a replacement for property that has been substantially damaged or destroyed by a disaster occurring on or after October 20, 1991, and to the determination of base year values for the 1991-92 fiscal year and each fiscal year thereafter.

(Ord. No. 788, §1; Ord. No. 1500, §I.)

ARTICLE II. TRANSIENT OCCUPANCY TAX

11-20 Definitions

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

(a) Lodging. Any accommodation consisting of one (1) or more rooms or other living spaces that are occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes. “Lodging” includes any hotel, inn, tourist home or house, motel, studio hotel, bed and breakfast, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, recreational vehicle park, or public or private campground, including campgrounds that are seasonal, year-round, or event based (e.g., camping offered in association with a fair, festival, or other special event). “Lodging” does not include any of the following:

(1) A room in a hospital, medical clinic, convalescent home, or home for the aged;

(2) A room or other living space in a facility owned by a local government entity, or any campsite in a unit of the state park system; or

(3) A room or other living space in an organized camp, as that term is defined by Section 18897 of the Health and Safety Code.

(b) Occupancy. The use or possession, or the right to use or possession, of one (1) or more rooms or other living space in any lodging for dwelling, lodging, or sleeping purposes. For purposes of this subdivision, “occupancy” shall not mean the use or possession, or the right to use or possession, of a guest of the owner of a timeshare estate in a room or rooms in a timeshare project who accompanies the owner or who exercises that owner’s right of occupancy in a timeshare estate either without payment of any compensation to the owner or pursuant to any form of an exchange program.

(c) Online booking service. An internet-based service that advertises lodging being offered by operators, assists operators and transients in booking lodging reservations, and accepts payment of rent from transients and forwards all or a portion of that rent to the lodging operator.

(d) Operator. The person who is the proprietor of the lodging, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs some or all of his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this article and shall have the same duties and liabilities as the principal. Compliance with the provisions of this article by either the proprietor or the managing agent shall be considered to be compliance by both.

(e) Rent. The total consideration charged to a transient, whether or not received by the operator and exclusive of the amount of tax charged to the transient pursuant to this article, for the occupancy of a lodging room or other living space, valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction whatsoever. Rent includes, but is not limited to, charges for any of the following:

(1) Any and all expenses required to rent the room or lodging, including but not limited to charges such as nonrefundable housekeeping or cleaning fees, nonrefundable booking fees, pet fees, parking fees, linens charges, energy charges, resort fees, and the like, whether charged all inclusively or separately;

(2) Charges for equipment or furnishings, such as rollaway beds, cribs, television sets, and similar items;

(3) Charges for in-room services, such as movies and other services not subject to California sales taxes;

(4) Charges for utility or sewer hookups; or

(5) The fair market value of lodging provided as part of a package that includes other goods or services (e.g., a room and winery tour package).

Notwithstanding the foregoing, “rent” does not include consideration or charges for any of the following, if separately itemized on the bill and if the transient has the option not to incur such additional charges in connection with the transient’s occupancy of a lodging room or other living space:

(6) Use of banquet or meeting rooms;

(7) Use of recreational equipment (e.g., bicycles, horses) or off-site recreational facilities;

(8) Childcare services;

(9) Use of safes or other secure storage areas;

(10) Food, meals, or beverages;

(11) Pay-per-view movies, video games, telephones, internet, and the like;

(12) Off-site tours or excursions;

(13) Shuttle service; or

(14) Cancellation charges other than nonrefundable booking fees.

(f) Room or other living space. A room or portion of any room in any lodging; any cabin or tent cabin; or any space designated for location of a mobile home or house trailer, tent trailer, recreational vehicle, tent, or other movable living space.

(g) Tax administrator. The Solano County treasurer/tax collector/county clerk or designated deputy.

(h) Transient. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive days or less, counting portions of calendar days as full days. Any such person so occupying space in a lodging shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy and the operator has provided a certificate of lease (in a form acceptable to the tax administrator) evidencing this agreement with the tax administrator as an attachment to the quarterly (or more frequent) transient occupancy tax reports required by Section 11-26.

(Ord. No. 583, §2; Ord. No. 788, §§ 2, 3, 4; Ord. No. 851, §1; Ord. No. 1218, §1, §4; Ord. No. 1465, §1; Ord. No. 1805, §1)

11-21 Imposition of tax--Payment of tax by transient

For the privilege of occupancy in any lodging located in the unincorporated area of Solano County, each transient is subject to and shall pay a tax in the amount of five (5%) percent of the rent charged to the transient. Such tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator, to an online booking service that accepts payment of both rent and tax from the transient, or to the county. The transient shall pay the tax at the earliest of the following: (a) at the time the rent is paid by the transient to the operator, (b) at the time rent is paid by the transient to an online booking service, if the online booking service and the county have entered into an agreement whereby the booking service will collect tax from the transient, or (c) at the time the transient arrives at the lodging and prior to occupancy, if the transient has paid rent through an online booking service and the online booking service has not collected tax from the transient. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any unpaid tax shall be due upon the transient’s ceasing to occupy space in the lodging. If for any reason the tax due is not paid to the operator of the lodging or an online booking service with which the county has entered into a tax collection agreement, the tax administrator may require that such tax shall be paid by the transient directly to the tax administrator.

(Ord. No. 583, §3; Ord. No. 728, §1; Ord. No. 788, §§ 5, 6; Ord. No. 851, §2; Ord. No. 1218, §2, §5; Ord. No. 1465, §1; Ord. No. 1805, §1)

11-22 Exemptions from payment of tax

No tax levied by this article shall be imposed upon:

(a) Any person who is an employee or officer of (1) a government outside the United States, (2) the United States government, (3) a federal credit union organized and operating under the Federal Credit Union Act, (4) the state government, or (5) the government of a political subdivision of the state, and whose occupancy of the lodging is for the official business of his or her employer, provided an exemption certificate is submitted and payment is made directly to the lodging operator either by the governmental entity or credit union, or by the transient using a government-sponsored or credit union corporate charge card.

(b) Any person for whom emergency housing is provided pursuant to a voucher issued by a nonprofit tax-exempt agency or organization during times of natural disaster or calamity.

(c) Complimentary rooms provided to the transient without charge for purposes of advertising or public relations; provided, that no non-cash consideration other than advertising is given to the operator for use of the rooms.

(d) The owner of a timeshare estate, as that term is defined in Business and Professions Code Section 11212, and any guest accompanied by the owner, when occupying a room or rooms to which the owner retains an ownership interest.

(e) The owner of a membership camping contract, as that term is defined in Civil Code Section 1812.300, and any guest accompanied by the owner, when occupying a camping site to which the owner retains an ownership interest.

(Ord. No. 583, §4; Ord. No. 594, §1; Ord. No. 851, §3; Ord. No. 1218, §3, §6; Ord. No. 1465, §1; Ord. No. 1805, §1)

11-23 Collection of tax--Advertisements that tax will not be collected prohibited

Each operator shall collect the tax imposed by this article to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator or, if rent and tax is paid to an online booking service, from the online booking service. No operator of a lodging and no online booking service shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in this article.

(Ord. No. 583, §5; Ord. No. 1465, §1; Ord. No. 1805, §1)

11-24 Registration of lodging--Issuance of certificates

(a) Any person engaging in or about to engage in business as an operator of a lodging renting occupancy to transients shall register such lodging with the tax administrator, on a form provided by the tax administrator, together with payment of a registration fee as may be set by the board of supervisors. Such registration form shall set forth the name of the lodging proprietor, the name under which such person transacts or intends to transact business, the location of the lodging, the operator’s property manager, if any, whether the operator or an online booking service is primarily responsible for collecting and reporting the tax, and such other information to facilitate the collection of tax as the tax administrator may require. If the lodging proprietor is a business entity, the names and addresses of the officers of the entity and the names and addresses of all partners or shareholders holding more than a twenty (20%) percent equity interest in the entity shall be listed on the form. The registration form shall be signed by the lodging proprietor if the proprietor is a natural person, by a member or partner in the case of an association or partnership, or by an executive officer or some person specifically authorized to act on behalf of a corporation. Any changes in the information contained in a previously submitted registration form shall be reported to the tax administrator within thirty (30) days.

(b) Upon submission by the operator of a complete registration form and its acceptance as complete by the tax administrator, the tax administrator shall issue a “transient occupancy registration certificate” to each operator of the lodging to collect the tax from transients. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the tax administrator upon the cessation of business at the location named or upon sale or transfer of the lodging. Each certificate shall be prominently displayed in the lodging so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Failure to post the certificate in a prominent place shall be a violation of Section 11-34. If rent is collected from the transient at a business office or location other than the lodging, the certificate shall be made readily available for viewing by any person seeking occupancy. If rent is collected from the transient at a website, the certificate number shall be displayed publicly on the listing for the lodging. The certificate shall contain the following information:

(1) The name of the lodging proprietor, including the name under which such person transacts business.

(2) The address of the lodging.

(3) The date upon which the certificate was issued.

(4) Such other relevant information as may be required by the tax administrator to assist in correct reporting and collection of the transient occupancy tax.

The certificate shall also contain the following statement:

This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Ordinance of the County of Solano by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate a lodging without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this county. This certificate does not constitute a business license, a land use permit, or a license to operate lodging on these premises or to operate a lodging business without full compliance with all other statutes, ordinances, and zoning regulations.

(Ord. No. 583, §6; Ord. No. 851, §4; Ord. No. 1465, §1; Ord. No. 1805, §1)

11-25 Change of ownership or operator

(a) In the event that there is a change in ownership or operator of any lodging facility, the new owner or operator is required to submit an updated registration form to the tax administrator.

(b) Unless otherwise provided by law, upon the sale of any lodging facility:

(1) It is the joint and several liability of both the seller and buyer to remit any tax due up until the date of sale; and

(2) A certificate of delinquent transient occupancy tax lien may be filed against both the seller and/or buyer in an amount determined by the tax administrator.

(c) Following any change of ownership or operator, the new owner and operator are subject to an audit by the tax administrator.

(d) Any owner of a lodging facility required to collect or pay transient occupancy tax may apply for and receive within ninety (90) days of application an occupancy tax clearance certificate; provided, that the taxes and any penalties are paid in full for the time period specified.

(Ord. No. 1805, §1)

11-26 Filing of reports--Remittance of tax

The tax administrator shall establish a reporting period for each operator holding an authority to collect tax pursuant to this article. No reporting period shall be greater than one (1) year. Each operator whose reporting period is one (1) month or longer shall, on or before the last day of the month following the close of the reporting period, make a return to the tax administrator on forms provided by the tax administrator of the total rents charged and received and the amount of tax collected for transient occupancies. Each operator whose reporting period is established at less than one (1) month shall make the return to the tax administrator within three (3) days after the close of the period. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. If it is deemed to be in the best interest of the county, the tax administrator may require the operator to report and remit any taxes due by electronic means. Any additional information which the tax administrator may deem necessary in order to insure collections shall be included with the return. When tax is collected by an online booking service, reporting and remittance of tax collected shall be performed as specified in a written agreement between the online booking service and the county. Returns and payments are due immediately upon cessation of business by an operator or online booking service for any reason. All taxes collected by operators or online booking services pursuant to this article shall be held in trust for the account of the county until payment thereof is made to the tax administrator. (Ord. No. 583, §7; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-25)

11-27 Penalties for delinquent payment

(a) Original delinquency. Except when an online booking service has collected tax from the transient and will remit the tax directly to the county pursuant to an agreement between the booking service and the county, any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten (10%) percent of the amount of the tax, in addition to the amount of the tax.

(b) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10%) percent of the amount of the tax, in addition to the amount of the tax and the ten (10%) percent penalty first imposed.

(c) Fraud. If the tax administrator determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of twenty-five (25%) percent of the amount of the tax shall be added in addition to the penalties stated in subdivisions (a) and (b) of this section.

(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one-half of one (0.5%) percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(e) Penalties merged with tax. Every penalty imposed, such interest as accrues under the provisions of this section, and all tax administrator’s actual costs of collection of tax incurred from the time of delinquency until the time the transient occupancy tax, penalties, and interest are actually paid or collected shall become a part of the tax required to be paid under this article.

(Ord. No. 583, §8; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-26)

11-28 Determination of tax by tax administrator upon default of operator

If any operator shall fail or refuse to collect the tax imposed pursuant to this article, or to make, within the time provided in this article, any report and remittance of such tax or any portion thereof required by this article, the tax administrator shall proceed in such manner as the administrator may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator shall procure such facts and information as the tax administrator is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this article. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the operator’s last known place of address. Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator, shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five (5) days’ written notice in the manner prescribed in this article to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this article of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable fifteen (15) days after the serving or mailing of such notice unless an appeal is taken as provided in Section 11-30.

(Ord. No. 583, §9; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-27)

11-29 Deficiency determinations

If the tax administrator is not satisfied with a return filed by an operator of the amount of the tax required to be paid to the county pursuant to a return, the tax administrator may compute and determine the amount required to be paid upon the basis of facts contained in the return or upon the basis of any information within his or her possession or that may come into his or her possession. One (1) or more deficiency determinations may be made of the amount due for any period. The tax administrator shall give to the operator written notice of his or her determination in the same manner as provided in Section 11-28. The operator shall be entitled to apply for a hearing on the amount assessed to him pursuant to the procedure set forth in Section 11-28 and shall thereafter be entitled to appeal to the board of supervisors in accordance with the provisions of Section 11-30. The penalties and interest provided by Section 11-27 shall be applicable to the amount of deficiency established pursuant to this section.

(Ord. No. 1805, §1)

11-30 Appeals

Any operator aggrieved by any decision of the tax administrator with respect to any amount of such tax, interest and penalties, if any, may appeal to the board of supervisors by filing a notice of appeal with the clerk to the board of supervisors within fifteen (15) days of the serving or mailing of the determination of tax due. The board of supervisors shall fix a time and place for hearing such appeal, and the clerk to the board of supervisors shall give notice in writing to such operator at the operator’s last known place of business. The findings of the board of supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

(Ord. No. 583, §10; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-31)

11-31 Refunds

(a) Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this article, it may be refunded as provided in subdivisions (b) and (c) of this section; provided, that a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator by the person(s) who paid the tax, interest, or penalty, or the administrator or executor of such person, within three (3) years of the date of payment. The claim shall be on forms furnished by the tax administrator. If the claim is approved by the tax administrator, the excess of any amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid. The balance may be refunded to such person, his administrators or executors.

(b) An operator may claim a refund or take as a credit against taxes to be collected and remitted the amount overpaid, paid more than once, or erroneously paid when it is established in a manner prescribed by the tax administrator that the operator from whom the tax has been paid has not collected that amount of tax and has committed an error in reporting.

(c) Any operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the tax administrator that the person from whom the tax has been collected was not a transient; provided, that neither a refund not a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

(d) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the county by filing a claim in the manner provided in subdivision (a) of this section, but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.

(e) No refund shall be paid under the provisions of this section unless the claimant establishes his right by written records showing entitlement.

(f) Only the person who paid the tax, penalty, or interest and the person who made the tax refund claim that was rejected may bring an action against the county to recover such taxes. No other person may bring such an action.

(Ord. No. 583, §12; Ord. No. 778, §1; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-28)

11-32 Records to be kept

It shall be the duty of every operator liable for the collection and payment to the county of any tax imposed by this article to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the county, which records the tax administrator shall have the right to inspect at all reasonable times.

(Ord. No. 583, §11; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-29)

11-33 Collection of tax, penalty, and interest by court action or lien

(a) Suit for taxes. Any tax required to be paid by any transient under the provisions of this article shall be deemed a debt owed by the transient to the county. Any such tax collected or required to be collected by an operator which has not been paid to the county shall be deemed a debt owed by the operator to the county. Any person owing money to the county under the provisions of this article who does not pay such tax by the date due shall be liable to an action brought in the name of the county for the recovery of such amount. This remedy is cumulative and not exclusive of any other remedy set out in this section.

(b) If any transient occupancy tax, any penalty or interest thereon is unpaid as of the date of delinquency, the tax administrator may file, without fee, a certificate of transient occupancy tax delinquency for recordation in accordance with the procedure set forth in Revenue and Taxation Code Sections 2191.3 through 2191.4. This certificate shall specify the name of the operator who has defaulted in the payment of transient occupancy taxes collected; the last known business address of the operator; the amount of taxes, penalties, and interest in default; and certification by the tax administrator that the amount of the taxes, penalties, and interest have been correctly calculated. Upon recordation of this certificate of delinquency without a fee with the county recorder, the county shall have a lien against the operator which shall be enforceable as a lien against the operator’s real property in the county under the provisions of Revenue and Taxation Code Sections 2191.4 through 2193. The remedies under this subdivision are cumulative and not exclusive of any other remedy in this section.

(Ord. No. 583, §13; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-30)

11-34 Violations

No operator or other person shall operate or offer a lodging for rent without compliance with this article, or fail or refuse to register the lodging as required in this article, or fail or refuse to post the transient occupancy registration certificate in a prominent place as required by Section 11-24 or 11-25, or fail or refuse to furnish any return required by Section 11-26, or fail or refuse to furnish a supplemental return or other data required by the tax administrator. No person required to make, render, sign, or verify any report or claim shall make any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this article to be made.

(Ord. No. 583, §14; Ord. No. 1465, §1; Ord. No. 1805, §1. Formerly 11-32)

ARTICLE III. SALES AND USE TAX¹

11-40 Purposes of Article

This article is adopted to achieve the following, among other, purposes, and the provisions of this article are to be interpreted in order to accomplish these purposes:

(a) To adopt sales and use tax regulations which comply with the requirements and limitations contained in part 1.5, division 2, of the California Revenue and Taxation Code.

(b) To adopt sales and use tax regulations which incorporate provisions identical to those of the Sales and Use Tax Law of the state, insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.5, division 2, of the Revenue and Taxation Code.

(c) To adopt a sales and use tax ordinance which imposes a one and one-quarter percent tax and provide a measure that can be administered and collected by the state board of equalization in a manner that adapts itself as fully as practicable to, and require the least possible deviation from, the existing statutory and administrative procedures followed by the state board of equalization in administering and collecting the state sales and use taxes.

(d) To adopt sales and use tax regulations which can be administered in a manner that will be, to the degree possible, consistent with the provisions of part 1.5, division 2, of the Revenue and Taxation Code, minimize the cost of collecting county sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this article.

(Ord. No. 424, §2; Ord. No. 500, §1; Ord. No. 788, §1; Ord. No. 1465, §1)

11-41 Operative date; contract with state board of equalization

This chapter shall become operative on January 1, 1958, and the county shall contract with the state board of equalization to perform all functions incident to the administration and operation of this article.

(Ord. No. 424, §3; Ord. No. 1465, §1)

11-42 Sales tax generally

(a)(1) For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the county on or after January 1, 1958, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

(2) For the purposes of this article, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or the retailer’s agent to an out-of-state destination or to a common career for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the board of equalization.

(b)(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5, division 2, of the Revenue and Taxation Code, all of the provisions of part 1, division 2, of the Revenue and Taxation Code, as amended and in force and effect on January 1, 1958, applicable to sales taxes are adopted and made a part of this section as though fully set forth.

(2) Wherever, and to the extent that, in part 1, division 2, of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the county shall be substituted. Nothing in this subdivision shall be deemed to require the substitution of the name of the county for the word “state” when that word is used as part of the title of the state controller, state treasurer, the state board of control, the state board of equalization, or the name of the state treasury, or of the Constitution of the state; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof, rather that by or against the state board of equalization, in performing the functions incident to the administration or operation of this article; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of part 1, division 2, of Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of such part 1, division 2, of Revenue and Taxation Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in its last sentence, 6711, 6715, 6737, 6797 and 6828 of Revenue and Taxation Code as adopted in this section.

(3) If a seller’s permit has been issued to a retailer under section 6067 of Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this section.

(4) There shall be excluded from the gross receipts by which the tax is measured:

(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(B) Eighty percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this county.

(5) There shall be excluded from the gross receipts by which the tax is measured:

(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(B) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of the persons or property under the authority of the laws of this state, the United States or any foreign government.

(6) There shall be excluded from the gross receipts by which the tax is measured:

(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(B) Eighty percent of the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.

(C) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.

(Ord. No. 424, §4; Ord. No. 500, §§2 to 4; Ord. No. 788, §§2 to 4; Ord. No. 851, §1; Ord. No. 1218, §§1, 4; Ord. No. 1465, §1)

11-43 Use tax generally

(a) An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after January 1, 1958, for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

(b)(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of part 1.5, division 2, of the Revenue and Taxation Code, all of the provisions of part 1, division 2, of the Revenue and Taxation Code, as amended and in force and effect on January 1, 1958, applicable to use taxes, are hereby adopted and made a part of this section as though fully set forth.

(2) Wherever, and to the extent that, in part 1, division 2, of the Revenue and Taxation Code, the state is named or referred to as the taxing agency, the name of this county shall be substituted. Nothing in this subdivision shall be deemed to required the substitution of the name of the county for the word “state” when that word is used as part of the title of the state controller, the state treasurer, the state board of control, the state board of equalization, or the name of the state treasury, or of the Constitution of the state; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or its agency rather than by or against the state board of equalization, in performing the functions incident to the administration, in perforating the functions incident to the administration or operation of this article; and neither shall the substitution be deemed to have been made in those sections including but not limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption remains subject to tax by the state under the provisions of part 1, division 2, of the Revenue and Taxation Code of the state, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under such provisions of the Revenue and Taxation Code of the state; and in addition, the name of the county shall not be substituted for that of the state in sections 6701, 6702, except in its last sentence, 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code as adopted in this section, and the name of the county shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 nor in the definition of that phrase in Section 6203 of the Revenue and Taxation Code.

(3) There shall be exempt from the tax due under this section:

(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer.

(B) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with part 1.5, division 2, of the Revenue and Taxation Code of the state by any city and county, county or city in this state.

(C) Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities commission of the state shall be exempt from eighty percent of the tax due under this section.

(4) There shall be exempt from the tax due under this section:

(A) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(B) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with part 1.5 of division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state, shall be exempt from the tax due under this chapter.

(C) In addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government, is exempt from eighty percent of the tax.

(5) There shall be exempt from the tax due under this section:

(A) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.

(C) Provided, however, that the storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purpose is exempted from eighty percent (80%) of the tax.

(D) In addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use or other consumption of tangible personal property purchased by operators of and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government, is exempt from eighty percent of the tax.

(Ord. No. 424, §5; Ord. No. 500, §§5, 6; Ord. No. 788, §§5, 6; Ord. No. 851, §2; Ord. No. 1218, §§2, 5; Ord. No. 1465, §1)

11-44 Credit for taxes paid to cities in the county-- levied under section 7202(h) of Revenue and Taxation Code

Any person subject to a sales or use tax, or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter, the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subdivision (h) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that Code.

(Ord. No. 424, §6; Ord. No. 500, §7; Ord. No. 1218, §3.)

11-45 Same--Levied under section 7202(I) of Revenue and Taxation Code

Any person subject to a sales or use tax or required to collect a use tax under this chapter shall be entitled to credit against the payment of taxes due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivision (1) to (10), inclusive, of subsection (I) of section 7202 of the Revenue and Taxation Code, and other applicable provisions of part 1.5 of division 2 of that Code, pursuant to Government Code § 25123(c).

(Ord. No. 851, §3; Ord. No. 1169, §1; Ord. No. 1218 §3; Ord. No. 1465, §1)

11-46 Collection not to be enjoined

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or this county or against any officer of the state or this county to prevent or enjoin the Revenue and Taxation Code of any tax or any amount of tax required to be collected.

(Ord. No. 424, §7; Ord. No. 1169, §1; Ord. No. 1465, §1)

11-47 Adoption of amendments to state law

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with part 1.5, division 2, of the Revenue and Taxation Code, shall automatically become a part of this article.

(Ord. No. 424, §8; Ord. No. 1465, §1)

11-48 Article may be made inoperative

This article may be made inoperative not less than sixty days, but not earlier than the first day of the calendar quarter, following the county’s lack of compliance with article II (commencing with section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.

(Ord. No. 788, §7; Ord. No. 1465, §1)

11-49 Operative date--Board of Equalization

(a) Sections 11-20(b)(4.5), 11-21(b)(3.5) and 11-22.1 of this Code shall become operative on January 1 of the year following the year in which the state board of equalization adopts an assessment ratio which is required for local assessment by Section 401 of the Revenue and Taxation Code, at which time sections 11-20(b)(4), 11-21(b)(3) and 11-22 shall become operative.

(b) In the event that Sections 11-20(b)(4.5), 11-21(b)(3.5) and 11-22.1 of this Code become operative and the state board of equalization subsequently adopts an assessment ratio for state assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 11-20(b)(4), 11-21 (b)(3) and 11 -22 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 11-20(b)(4.5), 11-2 1 (b)(3.5) and 1 1-22.1 of this Code shall be inoperative until the first day of the month following the month in which the board again adopts an assessment ratio of state assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 11-20(b)(4.5), 11-21(b)(3.5) and 11-22.1 shall again become operative, and Sections 11-20(b)(4), 11-21(b)(3) and 11-22 shall become inoperative.

(Ord. No. 851, §4; Ord. No. 1465, §1)

11-50 Operative date--legislative action

Sections 11-20(b)(4.5), 11-21(b)(3.5) and 11-22 of this chapter shall be operative on January 1, 1984. Sections 11-20(b)(4.6), 11-21(b)(3.6) and 11-22.1 of this chapter shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts Sections 7202 and 7203 of the Revenue and Taxation Code to provide an exemption for operators of waterborne vessels in the same or substantially the same language as that existing in those sections as they read on October 1, 1983.

(Ord. No. 1218, §7; Ord. No. 1222, §1; Ord. No. 1465, §1)

ARTICLE IV. DOCUMENTARY TRANSFER TAX²

11-60 Levied; amount³

There is imposed on each deed, instrument or writing by which any lands, tenements or other realty within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other person by that persons direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof. If the value of the consideration cannot be definitely determined, or is left open to be fixed by future contingencies, “value of the consideration” shall be deemed to mean the fair market value of the property at the time of transfer after deducting the amount of any lien or encumbrance, if any, of a type which would be excluded in determining the value of the consideration.

(Ord. No. 661, §2; Ord. No. 1465, §1)

11-61 Persons liable for payment of tax

The tax imposed by section 11-60 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

(Ord. No. 661, §3; Ord. No. 1465, §1)

11-62 Exemptions--Instruments securing debts

The tax imposed pursuant to this article shall not apply to written

(a) Deeds of trust;

(b) Mortgages;

(c) Fee interests by deed when a lender is taking an equity interest in real property in lieu of a note and deed of trust or mortgage; or

(d) A security agreement given to secure a debt.

(Ord. No. 661, §4; Ord. No. 1465, §1)

11-63 Exemptions--governments

Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this article when the exempt agency is acquiring title.

(Ord. No. 661, §5; Ord. No. 778, §1; Ord. No. 1465, §1)

11-64 Exemptions-Conveyances to make effective certain reorganizations or adjustments.

The tax imposed pursuant to this article shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:

(a) Conformed under the Federal Bankruptcy Act, as amended.

(b) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of section 205 of Title 11 of the United States Code, as amended.

(c) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of section 506 of Title 11 of the United States Code, as amended.

(d) Whereby a mere change of identity, form or place of organization is effected. Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.

(Ord. No. 661, §6; Ord. No. 1465, §1)

11-65 Same--Certain conveyances to effectuate orders of Securities and Exchange Commission

The tax imposed pursuant to this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of section 1083 of the Internal Revenue Code of 1954, but only if:

(a) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935.

(b) Such order specifies the property which is ordered to be conveyed.

(Ord. No. 661, §7; Ord. No. 1465, §1)

11-66 Same--Certain transfers of interest by partnerships

(a) In the case of any realty held by a partnership, no tax shall be imposed pursuant to this article by reason of any transfer of an interest in the partnership or otherwise, if:

(1) Such partnership (or other partnership) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1954; and

(2) Such continuing partnership continues to hold the realty concerned.

(b) If there is a termination of any partnership within the meaning of section 708 of the Internal Revenue Code of 1954, for the purposes of this article, such partnership shall be treated as having executed an instrument whereby there was conveyed, for full market value (exclusive of the value of any lien or encumbrance remaining thereon) all realty held by such partnership at the time of such termination.

(c) Not more than one tax shall be imposed pursuant to this article by reason of a termination described in subdivision (b) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such on.

(Ord. No. 661, §8; Ord. No. 1465, §1)

11-67 Credit for city taxes

If the legislative body of any city in the county imposes a tax pursuant to part 6.7 of division 2 of the Revenue and Taxation Code of the state equal to one-half the amount specified in section 11-60, a credit shall be granted against the taxes due under this article in the amount of the city’s tax.

(Ord. No. 661, §9; Ord. No. 1465, §1)

11-68 Assessor/Recorder to repurchase unused stamps

The assessor/recorder shall repurchase any unused documentary tax stamps sold by him or her prior to July 1, 1968. The recorder shall accept in payment of the tax any such stamps affixed to a document offered for recordation and shall cancel the stamps so affixed.

(Ord. No. 661, §10; Ord. No. 676, §2; Ord. No. 1465, §1)

11-69 Payment prerequisite to recordation, documents to show amount of tax due; documents to show location of lands, etc

(a) The assessor/recorder shall not record any deed, instrument or writing subject to the tax imposed by this article unless the tax is paid. If the party submitting the document so requests, the amount of tax due shall be shown on a separate paper which shall be affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in section 27321 of the Government Code.

(b) Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document or in a separate document the amount of taxes due under this article, and the county assessor/recorder may rely thereon.

(c) Every document subject to tax under this article which is submitted for recordation shall show in the face of the document or in a separate document the location of the lands, tenements or other realty described in the document. If such lands, tenements or other realty are located within a city in the county, the name of the city shall be set forth. If such lands, tenements or other realty are located in the unincorporated area of the county, that fact shall be set forth.

(Ord. No. 661, §12; Ord. No. 676, §4; Ord. No. 1465, §1)

11-70 Same--Assessor/Recorder’s parcel number

(a) Every document subject to tax under this article which is submitted for recordation shall have noted on its face the assessor/recorder’s parcel number. Such number shall be used for administrative and procedural purposes only, and shall not be proof of title to the parcel.

(b) In the event of any conflict between the stated legal description and the assessor/recorder’s parcel number, the legal description stated upon the document shall govern.

(c) The validity of any document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.

(d) It is the intention that the exemptions provided for by Sections 11-62, 11-63, 11-64, 11-65, and 11-66 of this chapter are applicable to this section.

(Ord. No. 1097, §1; Ord. No. 1465, §1)

11-71 Repealed by Ordinance No. 676

11-72 Claims for refunds

Claims for refunds of taxes imposed pursuant to this article shall be governed by the provisions of chapter 5 (commencing with Section 5096) of part 9 of division 1 of the Revenue and Taxation Code.

(Ord. No. 661, §14; Ord. No. 1465, §1)

11-73 Interpretation of article

In the administration of this article, the county assessor/recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the tax on conveyances and identified as sections 47.4361-1, 47.4361-2 and 47.4362.1 of part 47 of title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967; except, that for the purposes of this article, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under state law.

(Ord. No. 661, §15; Ord. No. 1465, §1)

11-74 Assessor/Recorder may require true copies of records

Whenever the assessor/recorder has reason to believe that the full amount of tax due under this article has not been paid, the assessor/recorder may, by notice served upon any person liable, require the person to furnish a true copy of the persons records relevant to the amount of the consideration or value of the interest or property conveyed.

(Ord. No. 661, §16; Ord. No. 1465, §1)

11-75 Misrepresentation of facts

It shall be unlawful for any person to make, sign, issue or accept or cause to be made, signed, issued or accepted and submit or cause to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this article and make any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this article.

(Ord. No. 661, §17; Ord. No. 1465, §1)

ARTICLE V. AVIATION FUND

11-80 Created

Pursuant to the provisions of Government Code Section 26020, there is created an aviation fund, which shall be set forth in each annual budget and be in addition to any other fund allowed by law and shall be known as follows: “Aviation Fund.”

(Ord. No. 714, §1; Ord. No. 1465, §1)

11-81 Annual tax levy for fund

The board of supervisors shall each year, in the same manner that it provides for the levy and collection of taxes for other purposes, provide for the levy and collection of such taxes as may be necessary to accumulate or maintain the fund for “aviation” in such an amount as may be set forth and provided in each annual budget of the county.

(Ord. No. 714, §2; Ord. No. 1465, §1)

11-82 Expenditures

The fund accumulated as provided in this article may be expended for all purposes necessary for the furtherance of the establishing of airports. This includes, but is not limited to, the acquisition of real and personal property by lease or purchase, construction, reconstruction and remodeling of buildings.

(Ord. No. 714, §3; Ord. No. 1465, §1)

ARTICLE VI. TRANSPORTATION FUND

11-90 Created

A transportation fund is created in compliance with Government Code Section 29530.

(Ord. No. 791, §1; Ord. No. 1465, §1)

ARTICLE VII. GROSS RECEIPTS TAX ON EXISTING AND OFF-SITE MULTIUSER HAZARDOUS WASTE FACILITIES

11-100 Definitions

(a) “Existing hazardous waste facility” is defined in Health and Safety Code section 25148.

(b) “Off-site, multi-user, hazardous waste facility” is defined in Health and Safety Code section 25173.5.

(Ord. No. 1326, §1; Ord. No. 1465, §1)

11-101 Imposed; amount

There is imposed upon any existing hazardous waste facility and upon any off-site, multi-user hazardous waste facility within the county a tax, in the amount of ten percent of the annual gross receipts of each such facility.

(Ord. No. 1326, §1; Ord. No. 1465, §1)

11-102 Payment

Tax payments are due on the last day of each month and payable by the fifteenth of the next following month. Payments shall be made to the county auditor-controller.

(Ord. No. 1326, §1; Ord. No. 1465, §1)

11-103 Regulations

The board of supervisors may, be resolution, adopt rules and regulations governing the administration and interpretation of this article as necessary for the efficient collection of this tax.

(Ord. No. 1326, §1; Ord. No. 1465, §1)

ARTICLE VIII. FEES

11-110 General

Unless otherwise required by statute, the county may adopt, by resolution, new fees or increase existing fees after a noticed public hearing.

(Ord. No. 1465, §1; Ord. No. 1520, §I.)

11-110.1 Introduction and authority

Under the provisions of the statutes of the State of California, the Solano County Board of Supervisors adopts and implements fees to recover the costs for providing services by county departments and offices as set forth in the exhibits attached to this article and incorporated by this reference.

(Ord. No. 1491, §1; Ord. No. 1644, §1)

11-110.2 Agriculture Department

(a) Under the provisions of the Food and Agriculture Code, the Government Code and this ordinance, the County Agricultural Commissioner is authorized to establish those fees for specific services, including services related to predator trapping and control, listed in the department’s attached Exhibit “I” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Agricultural Commissioner fees.

(b) Under the provisions of the Business and Professions Code, the Government Code and his ordinance, the County Agricultural Commissioner, on behalf of the Weights and Measures Division, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “I” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Weights and Measures fees.

(Ord. No. 1491, §1; Ord. No. 1624, §1; Ord. No. 1644, §4)

11-110.3 Assessor/Recorder

(a) Under the provisions of the Government Code, the Revenue and Taxation Code and this ordinance, the Assessor/Recorder, on behalf of the Assessor’s office, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “II” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Assessor fees.

(b) Under the provisions of the Government Code and this ordinance, the Assessor/Recorder, on behalf of the Recorder’s Division, is authorized to establish those fees for the specific services as listed in attached Exhibit “II” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Recorder fees.

(Ord. No. 1491, §1; Ord. No. 1520, §1; Ord. No. 1644, §6)

11-110.4 Department of Resource Management

(a) Under the provisions of the Government Code, the Health and Safety Code and this ordinance, the Director of Resource Management, on behalf of the Environmental Health Division and its Hazardous Materials section, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “III-A” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Environmental Health and Hazardous Materials fees.

(b) Under the provisions of the Government Code and this ordinance, the Director of Resource Management, on behalf of the Planning Division, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “III-B” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Planning fees.

(c) Under the provisions of the Government Code, the Health and Safety Code, the Public Resource Code and this ordinance, the Director of Resource Management, on behalf of the Building and Safety Division, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “III-C” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Building and Safety fees.

(d) Under the provision of the Business and Professions Code, the Government Code and this ordinance, the Director of Resource Management is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “III-D” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to business license fees.

(e) Under the provisions of the Government Code and this ordinance, the Director of Resource Management, on behalf of the Surveyor and County Engineering functions, is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “III-E” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Public Works, Engineering and Surveyor fees.

(Ord. No. 1491, §1; Ord. No. 1520; §1; Ord. No. 1644, §9; Ord. No. 1660, §2; Ord. No. 1706, §1; Ord. No. 1728, §1)

11-110.5 Public Guardian

Under the provisions of the Government Code and this ordinance, the Public Guardian is authorized, with the approval of the Solano County Courts, to establish those fees for the specific services listed in the office’s attached Exhibit “IV” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors and approved by the Solano County Courts relating to Public Guardian fees.

(Ord. No. 1491, §1; Ord. No. 1644, §11)

11-110.6 Tax Collector/Treasurer/County Clerk

Under the provisions of the Business and Professions Code, the Government Code, the Health and Safety Code, the Revenue and Taxation Code and this ordinance, the Tax Collector/Treasurer/County Clerk is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “V” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Tax Collector/Treasurer/County Clerk fees.

(Ord. No. 1491, §1; Ord. No. 1644, §14)

11-110.7 Auditor/Controller

Under the provisions of the Government Code and this ordinance, the Auditor/Controller is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “VI” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Auditor/Controller fees.

(Ord. No. 1491, §1; Ord. No. 1520, §1; Ord. No. 1644, §16; Ord. No. 1660, §3; Ord. No. 1706, §2)

11-110.8 Registrar of Voters

Under the provisions of the Elections Code, the Government Code and this ordinance, the Registrar of Voters is authorized to establish those fees for the specific services listed in the office’s attached Exhibit “VII” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Registrar of Voters fees.

(Ord. No. 1491, §1; Ord. No. 1520, §1; Ord. No. 1644, §18)

11-110.9 Clerk of the Board of Supervisors

Under the provisions of the Government Code and this ordinance, the Clerk of the Board of Supervisors is authorized to establish those fees for the specific services listed in attached Exhibit “VIII” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Clerk of the Board of Supervisors fees.

(Ord. No. 1491, §1; Ord. No. 1520, §1; Ord. No. 1644, §20)

11-110.10 County Counsel

Under the provisions of the Government Code and this ordinance, the County Counsel is authorized to establish the legal fees for the specific services listed in the department’s attached Exhibit “IX” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to County Counsel fees.

(Ord. No. 1491, §1; Ord. No. 1520, §1; Ord. No. 1644, §23)

11-110.11 County Administrator

Under the provisions of the Government Code and this ordinance, the County Administrator is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “X” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to County Administrator fees.

(Ord. No. 1491, §1; Ord. No. 1644, §24)

11-110.12 Department of Health and Social Services

Under the provisions of the Government Code, the Health and Safety Code and this ordinance, the Health and Social Services Director is authorized to establish those fees for the specific services in the areas of public health laboratory, public health nursing, medical and dental case listed in the department’s attached Exhibit “XI” and incorporated by this reference. The fee schedule includes a sliding scale for reducing charges based upon income as appropriate and on a methodology approved by the Board of Supervisors. With the exception of the use of the approved sliding scale methodology, this fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Health and Social Services fees.

(Ord. No. 1491, §1; Ord. No. 1644, §28)

11-110.13 Public Defender

(a) Under the provision of the Government Code, the Penal Code, the Welfare and Institutions Code and this ordinance, the Public Defender is authorized to establish the legal fees for the specific services listed in the department’s attached Exhibit “XII” and incorporated by this reference.

(b) This ordnance also implements the provisions of Penal Code section 987.5 and Welfare and Institutions Code section 903.15. These sections provide that every defendant in an adult criminal court and the parent or other person liable for the support of a minor named in a 601 or 602 petition of the juvenile court, shall be assessed a registration fee not to exceed $25.00 when represented by appointed counsel, unless he or she is unable to pay the fee.

(c) The Solano County Courts or the Public Defender, Conflict Public Defender or Other Public Defense offices are authorized to assess and collect a $25.00 registration fee, or any portion of it, on behalf of the Public Defender, Conflict Public Defender or other appointed counsel. The funds shall be deposited in the appropriate revenue accounts of the Public Defender, Conflict Defender and other Public Defense budgets.

(d) Any fees collected shall be credited against any other charges for legal representation assessed under the Penal Code section 987.8 and Welfare and Institutions Code section 903.1 and 903.45.

(e) This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Public Defender fees.

(Ord. No. 1644, §31)

11-110.14 Sheriff/Coroner

Under the provisions of the Government Code, the Health and Safety Code, the Penal Code and this ordinance, the Sheriff/Coroner is authorized to establish fees for the specific services listed in the department’s attached Exhibit “XIII” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Sheriff/Coroner fees.

(Ord. No. 1644, §32)

11-110.15 Probation

Under the provisions of the Government Code, the Penal Code, the Welfare and Institutions Code and this ordinance, the Chief Probation Officer is authorized to establish those fees for the specific services listed on the department’s attached Exhibit “XIV” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Probation fees.

(Ord. No. 1644, §33)

11-110.16 County Library

Under the provisions of the Education Code, the Government Code and this ordinance, the County Librarian is authorized to establish those fees for the specific services listed on the department’s attached Exhibit “XV” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to County Library fees.

(Ord. No. 1644, §34)

11-110.17 Department of Resource Management/Parks, Recreation and Other Public Property

Under the provisions of the Government Code, the Public Resource Code, Solano County Code Chapter 19 and this ordinance, the Director of Resource Management, is authorized to establish those fees for the specific services listed on the department’s attached Exhibit “XVI” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Park, Recreation and use of Public Property fees.

(Ord. No. 1644, §36; Ord. No. 1711, §1; Ord. No. 1728, §2)

11-110.18 Sheriff/Coroner/Animal Care and Control

Under the provisions of the Food and Agriculture Code, the Government Code, Solano County Code section 4-22 and this ordinance, the Sheriff/Coroner, on behalf of the Animal Care and Control Division, is authorized to establish those fees for the specific services listed in attached Exhibit “XVII” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Animal Care and Control fees.

(Ord. No. 1644, §37; Ord. No. 1728, §3)

11-110.19 Department of Human Resources

Under the provisions of state law and this ordinance, the Director of Human Resources is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “XVIII” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Human Resources fees.

(Ord. No. 1660, §1; Ord. No. 1706, §3)

11-110.20 Department of Child Support Services

Under the provisions of the Federal Deficit Reduction Act of 2005, Public Law 109-171, California Family Code section 17208(c) and this ordinance, the Director of Child Support Services is authorized to establish those fees for the specific services listed in the department’s attached Exhibit “XIX” and incorporated by this reference. This fee schedule repeals all prior fee schedules adopted by the Board of Supervisors relating to Department of Child Support Services’ fees.

(Ord. No. 1728, §4)

11-111 Miscellaneous department and offices

(a) Under the provisions of the Government Code and this ordinance, each county department or office not otherwise specifically granted photocopy cost recovery authority, is authorized to charge a fee for photocopies as set forth in the County Administrator’s fee schedule Exhibit “X”.

(b) Under the provisions of the Government Code and this ordinance, each county department or office not otherwise specifically authorized to charge an hourly rate for research, is authorized to charge a fee for research as set forth in the Clerk of the Board of Supervisors’ fee schedule Exhibit VIII.

(c) Under the provisions of the Government Code and this ordinance, each county department or office not otherwise granted authority to charge a fee for returned checks, is authorized to establish the fee for returned checks as set forth in the Treasurers/Tax Collectors/County Clerk’s fee schedule Exhibit “V”.

(d) Any county department or office granted specific authority by a statue, ordinance or resolution for either of the fees in subdivisions (a) and (b) shall charge the amount for such fees as established by that specific authority, and not the fees set forth in this section.

(Ord. No. 1465, §1; Ord. No. 1644, §38; Ord. No. 1660, §4)

11-112 Repealed

(Ord. No. 1465, §1; Ord. No. 1644, §26.)

11-113 Repealed

(Ord. No. 1465, §1; Ord. No. 1644, §29)

11-114 Repealed

(Ord. No. 1474, §1; Ord. No. 1644, §13.)

11-115 Repealed

(Ord. No. 1488, §1; Ord. No. 1644, § 27.)

11-116 Repealed

(Ord. No. 1533, §1; Ord. No. 1644, §30.)

11-117 Repealed

(Ord. No. 1624, §2; Ord. No. 1644, §35.)

ARTICLE IX. REVENUE

11-120 Repealed

(Ord. No. 1284, §1; Ord. No. 1331, §1; Ord. No. 1465, §1; Ord. No. 1776, §2)

11-121 Repealed

(Ord. No. 1463, §1; Ord. No. 1465, §1; Ord. No. 1486, §1; Ord. No. 1606; Ord. No. 1776, §3)

11-122 Repealed

(Ord. No. 1461, §1; Ord. No. 1465, §1; Ord. No. 1776, §4)

11-123 Parimutuel Wagering

(a) Under the provisions of Business and Professions Code Section 19610.4, the county elects to receive a distribution of the proceeds of parimutuel wagers made at the Solano County Fairgrounds.

(Ord. No. 1776, §6)

ARTICLE X. PUBLIC FACILITIES FEES

11-130 Findings

(a) Beginning in January 1990, the board of supervisors and county staff have continued to express concern that new residential, commercial and industrial development in the county was placing increasing demands on a variety of county facilities. This concern was evidenced by Resolution No. 90-16 of the Solano County board of supervisors, which was jointly adopted by all of the cities in the county.

(b) Resolution No. 90-16 led to the hiring by the county of Recht Hausrath & Associates to identify the needs for new public facilities caused by additional residential, commercial and industrial development in the county, and to advise the county on appropriate means of recovering those costs.

(c) In order to mitigate impacts caused by new development projects within the county and to implement the goals and objectives of the county general plan, public facilities fees are necessary to finance public facilities and to assure that new development projects pay their fair share for these facilities.

(d) Title 7, Chapter 5, Section 66000 et seq. of the California Government Code provides that public facilities fees may be enacted and imposed on development projects. The board of supervisors finds and determines that:

(1) New development projects both in cities and the unincorporated area of Solano County cause the need for construction, expansion or improvement of public facilities within Solano County.

(2) Without fees from a dedicated funding source, funds for construction, expansion or improvement of public facilities are not available to accommodate the needs caused by development projects; which will result in inadequate public facilities within Solano County.

(e) The board of supervisors finds that the public health, safety, peace, morals, convenience, comfort, prosperity and general welfare will be promoted by the adoption of public facilities fees for the construction, expansion or improvement of public facilities, the need for which is caused by new development projects. In establishing public facilities fees, the board of supervisors finds the fees to be consistent with the county general plan and, pursuant to Government Code Section 65913.2, has considered the effects of the fees with respect to the county’s housing needs as established in the housing element of the county’s general plan.

(f) Adoption of this article does not have the potential to cause a significant effect on the environment. This article does not authorize new development or require it. Rather it provides that if and when development is approved, under whatever laws and policies are otherwise in effect, it will be subject to a fee. This article does not approve or foreordain approval of any public facilities nor mandate or alter the level of facilities to be constructed. Therefore, further review of this article under the California Environmental Quality Act (“CEQA”) is not required.

(g) This article is also exempt from review under CEQA pursuant to California Public Resources Code Section 21080(b)(8) and CEQA Guidelines Section 15273(a)(4). This article does not contemplate, identify, or approve expansion of the area for which county services are provided.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-131 Definitions

(a) Construction for which fees apply means all residential, multifamily, commercial, manufacturing, office, retail, wholesale buildings, and other land uses as defined in the applicable building and/or zoning ordinances of each city in Solano County, and in the building and zoning ordinances of the county itself.

(b) Exempt construction means (1) those projects for which a building permit was issued prior to October 26, 1992; or (2) projects which do not require the payment of city development fees. For purposes of this section, exempt construction does not include projects for which development fees have been waived by a local agency.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-132 Imposing public facilities fees

(a) All construction not otherwise exempt pursuant to provisions of Section 11-131(b) shall be subject to and pay the county public facilities fee. Such development fee shall be paid and collected as provided in Sections 11-133 and

11-134. Construction and development shall not be otherwise regulated under this article.

(b) The imposition of public facilities fees shall be accomplished, from time to time, by resolution of the board of supervisors after a noticed public hearing. Such fees, when imposed, shall be a condition of the issuance of permits for, or the approval of, development projects. In adopting each such resolution, the board of supervisors shall:

(1) Identify the purpose of the fee;

(2) Identify the use to which the fee is to be put;

(3) Determine how there is a reasonable relationship between the fee’s use and the type of development project on which the fee is imposed;

(4) Determine that there is a reasonable relationship between the need for the public facilities and the impacts caused by the type of development project on which the fee is imposed;

(5) Determine that there is a reasonable relationship between the amount of the fees and the cost of the public facilities, or portion of the public facilities, attributable to the development projects on which the fees are imposed; and

(6) Establish, as a part of each such resolution, a schedule of fees.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-133 Payment of fee

(a) Time for payment of fee. Fees for applicable development shall be paid prior to the issuance of the certificate of occupancy, or at the time of final inspection, whichever comes first, or, if the provisions of Government Code Section 66007 are met, at the time of issuance of a building permit for any nonexempt construction under the provisions of this article. Section 66007 requires that to collect fees at the building permit stage, an account has to be established for the fees to be collected and funds appropriated, and the board has to adopt a proposed construction schedule or plan prior to final inspection of issuance of the certificate of occupancy.

(b) Fee amounts. Except to the extent reduced by an in-lieu contribution approved pursuant to subdivision (e) of this section, which in-lieu contribution will only apply to development within the unincorporated areas of the county, fees under this section shall be payable in those specific amounts designated by the board of supervisors, and amended from time to time by board resolution. The amount payable shall be reduced by the amount of any fee charged to the developer by any other jurisdiction to provide funding for the same county facilities. The board of supervisors may adjust by resolution the fee amounts one time annually based on the percentage increase in the Engineering News Record Construction Cost Index or a similar index which measures typical construction costs for facilities generally similar to those to be built by the county.

(c) Appeal. Any person may protest the imposition of any fee imposed under the provisions of this article by meeting the following requirements:

(1) Tendering any required payment in full or providing satisfactory evidence of arrangements to ensure performance of the conditions necessary to meet the requirements imposed.

(2) Serving written notice on the clerk to the board of supervisors, which notice shall contain all of the following information:

(A) A statement that the required payment is tendered, or that any conditions which have been imposed are provided for or satisfied, under protest.

(B) A statement informing the board of supervisors of the factual elements of the dispute and the legal theory forming the basis of the protest.

(3) The protest must be filed no later than ninety (90) days after the date of the imposition of the fee hereunder.

Where a protest has been filed in compliance with these provisions, the protest resolution procedure shall be as set forth under the provisions of Government Code Section 66020 et seq.

(d) Demolition or destruction offset. Where a building permit is issued within two (2) years after demolition on the same lot, or where new construction replaces a structure on the same lot which was damaged or destroyed by fire, earthquake or other causes similarly beyond the owner’s control, the amount of new construction taken into account under this article shall be reduced by the number of square feet which were demolished or destroyed.

(e) In-lieu contribution. The county may authorize for affected development within the unincorporated areas of the county, in connection with approval of a subdivision map or any other development approval subject to a required public hearing before any agency of the county, the substitution of completed facilities or another contribution of at least equivalent value to the public facilities fee in place of all or part of the fees required under this article. The facilities or other contribution must reduce the need for new county public facilities in one (1) or more of the areas specifically identified in this article as being supported by these fees. Where the facilities or other contribution exceed in value the fee amount in the category or categories in which a benefit is provided, the county may (but shall not be required to) credit the excess value against fees in other categories and may further provide for a compensating allocation to the other categories of future fee receipts from the category in which a benefit is provided.

(f) Information required. Where the county is to issue a building permit, the person liable for the fee shall submit to the department of resource management such information as the department may require to calculate the amount due, or, where a city certifies square footage and use, or number of dwelling units, pursuant to Section 11-134(b), the information necessary to calculate the fee shall be submitted to the city by the applicant.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-134 City collection of fees

(a) Collection of fee. Each incorporated city within the county shall, pursuant to a separate agreement entered into between that city and the county, collect the fee required under the provisions of this article, and in the amount as may be amended by subsequent county resolution, on behalf of the county. The city will collect a fee for all nonexempt property pursuant to provisions of this article, or as that fee may be modified from time to time, at the time of the issuance of a certificate of occupancy or upon final inspection, whichever occurs first, or if the provisions of Government Code Section 66007 are met, at the time of issuance of a building permit.

(b) Remitting of fee by city. Each city shall remit to the county, on a quarterly basis, the sum of those fees collected during that quarter. The quarter shall be based upon a fiscal year quarter. The remittance shall be less any administrative charges as set out in subdivision (c) of this section.

(c) Administrative charge for city. Each city which collects the county facilities fee pursuant to subdivision (a) of this section and pays the fee to the county tax collector pursuant to subdivision (b) of this section shall be entitled to retain an administration charge specified pursuant to Section 11-136.

(d) County to defend. Upon reasonable notice by a city after notice of any claim or challenge, the county will defend, at its expense and with counsel of its choice, indemnify and hold harmless any city for any losses incurred as a result of implementation of the collection system, including claims, demands, protest, or causes of action and/or judgments, including attorney fees and costs, except to the extent of the city’s own willful misconduct or gross negligence.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-135 Use of fees

(a) Fee allocation. The county auditor-controller shall allocate all fees received into separate accounts to be expended for the purpose for which the fees were collected. The auditor-controller shall maintain such accounts from year to year.

(b) Use limitation. Amounts in each of the accounts shall be expended exclusively to determine the necessity of, plan, design, carry to completion, acquire or lease-purchase expanded or additional public facilities of the type corresponding to that fund, except as provided in subdivisions (b)(1) and (2) of this section. In no event shall any fee collected pursuant to this article (other than an administrative or processing charge) be expended for any purpose other than expanded or additional public facilities established pursuant to Section 11-132(b).

(1) Funds may be advanced from one (1) account to another where the advance is for public facilities which are proceeding sooner than those public facilities to be funded by the account from which the advance is furnished, and where the advance will be repaid from future fee revenue allocations to the account receiving the advance.

(2) Funds may be transferred between accounts where the transferred amount is used for a public facility for which the actual cost attributable to new development as shown by subsequent evidence exceeds the corresponding amount established pursuant to Section 11-132(b); provided, that this subdivision provides no authority to increase in any respect the aggregate fee amount payable by any development.

(c) Government Code requirements. The auditor-controller shall deposit, invest and account for all fees received under this article pursuant to Government Code Section 66006 (and any successor provision). Any fees received under this article and not expended or committed within five (5) years after receipt shall be refunded pursuant to Government Code Section 66001 (and any successor provision), unless the county otherwise complies with the requirements of Section 66006.

(d) Annual report. An annual report shall be prepared by the county and provided to all cities to account for the use of all the fees collected under this article. This report shall be prepared pursuant to the provisions of Government Code Section 66006. The cities will provide any fiscal information relative to the collection of these fees that is requested by the auditor-controller, in order to facilitate the preparation of these reports.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-136 Administration

(a) Charge. The auditor-controller shall determine the estimated costs of administration of this article and may recommend to the board of supervisors a charge to recover those costs. Initially, costs shall be estimated and the board of supervisors may establish a charge separately, by resolution, for at least the following two (2) types of administration:

(1) Administration through a city which collects and pays over to the county the county facilities fee pursuant to Section 11-135(a). In lieu of an administrative charge based upon the calculations set forth in this subdivision (a), a city may elect to retain the interest earned on those fees collected while the city retains the fees, prior to remittance at the end of each quarter.

(2) Administration by the county, including any additional costs resulting from implementing a county review process to identify applicable developments and carry out this article, or from analysis by the county, not otherwise required, of the number of dwelling units, use or square footage of a development, in order to determine the facilities fee payable.

(3) The board of supervisors may, by ordinance, modify or terminate any charge set under this section and may establish additional charges related to administration of this article.

(b) Additional rules and regulations. The board of supervisors may adopt by resolution rules, regulations, guidelines and procedures for administration of this article. The county department of resource management shall provide estimates of fees payable by impacting developments. The county department of resource management, county administrator’s office and auditor-controller may each adopt such further rules or regulations not in conflict with any action of the board of supervisors, as may be appropriate to carry out this article.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-137 Enforcement

(a) Civil proceedings. The county counsel may institute civil proceedings to enforce this article, including without limitation actions for injunction and civil penalties. Construction without the authorization required by this article and the payment of the fees required may be suspended by a court of competent jurisdiction. Violation of this article interferes with provision of public services, and shall be a public nuisance.

(b) Costs of securing compliance. Any person or entity not in compliance with this article shall be liable, in addition to other amounts provided for in this section, for attorney fees, or the reasonable costs of staff legal services incurred by the county, and all other reasonable costs of securing compliance, including the collection of the fees.

(c) Interest. Interest shall accrue on all fees not paid when due pursuant to this article at the rate prescribed by law for interest on judgments, from the date when payment was due until the date payment is received in full.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

11-138 Termination of ordinance as it applies to cities

It is provided that the provisions of this article, as they apply to the imposition and collection of capital facilities fees by the cities in Solano County on behalf of the county, for nonexempt construction within the incorporated limits of cities, shall terminate upon any of the following events occurring:

(a) The board of supervisors fails to adopt, impose, and levy a Solano County public facilities fee as authorized by provisions of Government Code Section 66000 et seq.

(b) The county fails to maintain the land use policy of “what is urban shall be municipal,” or unreasonably modifies, amends, or alters the Solano County general plan to increase existing densities or existing designations of residential, commercial and industrial land uses as presently in place or presently under study, and so long as existing county land uses are subject to limitations on land use development similar to those provided by county Measure “A,” whether those provisions continue in effect by act of the electorate or are imposed by the board of supervisors.

(c) The county public facilities fee to be collected by cities is greater than the rate imposed on development occurring in the unincorporated areas of the county.

(d) The county fails to adopt a public facilities capital improvement plan in support of the fee, such plan having been initially adopted, and thereafter annually updated, following a noticed public meeting between representatives of the county and the cities within the county, so that close cooperation can be maintained between the county and the cities within the county with respect to the capital improvements proposed to be funded by the county public facilities fee.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1466, §1; Ord. No. 1737, §1)

11-139 Severability

If any provision of this article, or its application to any person or circumstances, shall be held invalid or unenforceable, the remainder of this article shall not be affected; the provisions of this article are intended to be severable. If the amount of any fee payable under this article is held excessive, or invalid or unenforceable in part, the remainder of the fee shall nonetheless be due and payable.

(Ord. No. 1446, §1; Ord. No. 1465, §1; Ord. No. 1737, §1)

ARTICLE XI. SCHOOL FACILITIES MITIGATION PLAN FOR NEW DEVELOPMENT

11-150 Findings

(a) The various school districts within the county of Solano have expressed concerns that new residential development both in the incorporated and unincorporated areas of the county was placing increasing demands on public school facilities.

(b) The necessary public school facilities cannot be provided by the present mechanisms being utilized by the districts.

(c) New residential development has not borne its fair share of the cost for additional public school facilities in Solano County.

(d) As a result, the various public school districts had prepared for them cost-of growth studies as set forth under Government Code section 66100 et seq., commonly referred to as AB 1600 studies.

(e) Based upon the information developed for these studies, it was determined that development fees must be imposed on all new residential construction in order for that construction to bear its fair share of the cost for additional public school facilities in Solano County.

(f) The public schools have proceeded to have development fees, pursuant to the AB 1600 studies, adopted by the various cities in Solano County, for application to new residential construction in the incorporated areas of the county.

(g) The public schools requested that the county board of supervisors adopt similar development fees as an equitable measure to apply to new residential development in the unincorporated areas of the county.

(h) The board of supervisors has previously considered, authorized, and adopted a general plan amendment which enables the board of supervisors to consider and adopt such a development fee on behalf of the various public school districts.

(i) The board of supervisors finds it is both a necessity, and fair and equitable to impose such a fee on new residential development in the unincorporated areas of Solano County in order that all new construction pay its fair share of these new facilities costs.

(j) The actual amount of the fee shall be adopted by separate resolution of the Board of Supervisors after the second reading of this ordinance.

(k) This ordinance properly limits use of all fees collected, to the expenditure for public school facilities, including the assessment of need, plans, design, construction, development, lease-purchase, and other means of acquiring public school facilities, improvements, fixed assets and furnishings.

(l) Adoption of this ordinance does not have the potential to cause a significant effect on the-environment. This ordinance does not authorize new development or require it. Rather, it provides that if and when development is approved, under whatever laws and policies are otherwise in effect, it will be subject to a fee. The ordinance does not approve or foreordain approval of any public facilities, nor mandate or alter the level of facilities to be constructed. Therefore, further review of this ordinance under the California Environmental Quality Act (CEQA) is not required.

(m) This ordinance is also exempt from review under CEQA pursuant to California Public Resources Code section 21080(b)(8), and CEQA Guidelines section 15273(a)(4). This ordinance does not contemplate, identify, or approve expansion of the area for which public school facilities or services are provided.

(Ord. No. 1454, §1)

11-151 School facilities mitigation plan request

(a) On and after the effective date of this ordinance, each applicant for a building permit for residential development (hereinafter “applicant”) within the unincorporated areas of Solano County shall:

(1) Submit a mitigation plan agreement, a sample of which is attached and incorporated herein as Exhibit A hereto, approved by the Director of Environmental Management explaining how the development for which the permit would be applied is participating in a plan to finance interim and permanent school facilities within the applicable school district; and

(2) Agree to comply with the mitigation plan; or

(3) Provide the Director of Environmental Management with a written statement signed by the superintendent of the applicable school district that the property which is the subject of the building permit application is included within a Mello-Roos Community Facilities District.

A building permit shall not be issued unless and until the applicant has complied with this Section.

(b) The mitigation plan submitted pursuant Section 11-151(a), above, shall be reviewed by the Director of Environmental Management, who may approve, disapprove or modify the mitigation plan. The Director’s decision on a mitigation plan shall be in writing and shall be based upon the funding and facilities needs identified in the reports attached to resolutions implementing the schools facilities mitigation plan, as amended from time to time and incorporated herein by reference. In the event that the funding and facility needs are revised and approved by both the board of supervisors and board of trustees of the applicable school district by official action, the director’s decision will thereafter be based upon the revision funding and facilities needs.

(c) The phrase “mitigation plan,” as used in this ordinance, shall include, but not be limited to, financing or construction measures which provide funds or structures (through purchase, sale, or lease-back) for permanent and interim school district facilities.

(Ord. No. 1454, §1)

11-152 Receipt and use of funds

(a) Monies required from an applicant as part of a mitigation plan shall be paid to the applicable school district for school facilities before issuance by county of a building permit. Each school district shall pay monies into the appropriate capital improvements funds such that all such monies collected and interest thereon are used for said school facilities and costs related to the implementation and development of the mitigation plan. In addition, monies collected from nonresidential uses, or pursuant to Government Code section 65995. 1, shall be used to reduce the costs necessary to finance the mitigation plan.

(b) To the extent funds from the State of California are appropriated for school facilities addressed by this mitigation plan, such funds shall be paid to the district’s building fund and shall reduce, thereby, the amount needed to fund the mitigation plan.

(Ord. No. 1454, §1)

11-153 Permits affected

This ordinance shall apply to each and every residential building permit either applied for or proposed to be issued on or after the effective date of this ordinance in the unincorporated areas of the county.

(Ord. No. 1454, §1)

11-154 Appeals

Any person my protest the imposition of any fee imposed under the provisions of this ordinance by meeting the following requirements:

(a) Tendering any required payment in full, or providing satisfactory evidence of arrangements to ensure performance of the conditions necessary to meet the requirements imposed.

(b) Serving written notice of appeal on the clerk to the board of supervisors, which notice shall contain all of the following information:

(1) A statement that the required payment is tendered, or that any conditions which have been imposed are provided for or satisfied, under protest.

(2) A statement informing the board of supervisors of the actual elements of the dispute and the legal theory forming the basis of the protest.

Where a protest has been filed in compliance with these provisions, the protest resolution procedure shall be as set forth under the provisions of Government Code sections 66020 et seq.

(Ord. No. 1454, §1)

11-155 Severability

If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this ordinance or any part thereof. The county hereby declares that it would have passed such section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrase invalid or unconstitutional.

(Ord. No. 1454, §1.)

ARTICLE XII. BUSINESS LICENSE TAX

11-160 Tax imposed

Pursuant to the authority granted by Revenue and Taxation Code Section 7284, as amended, there is established and imposed a business license tax on those activities and in those amounts specified below:

(a) Solid waste disposal at the base rate of five dollars ($5.00) per ton of waste deposited at a licensed solid waste disposal facility, which rate shall be reduced to three dollars ($3.00) per ton of waste deposited upon the occurrence of the three (3) conditions set forth in subdivisions (a)(1) and (2) of this section, and to remain at the three dollar ($3.00) base rate until December 31, 2013, except for annual adjustments based upon the Bay Area Economic Consumer Index (ECI), so long as the conditions set forth in subdivisions (a)(1) and (2) of this section are in effect.

(1) The Potrero Hills Landfill operator shall have received all necessary approvals from the county, including a conditional land use permit and a marsh development permit, to allow for the receipt of expanded tonnage and/or Potrero Hills and Hay Road landfills reach an agreement for disposal of waste tonnage in the county which are in excess of the current permitted limit at Potrero Hills; and

(2) That the present exemption set forth under Section 11-163(i)(2) of this code for placement of asbestos materials in landfills, under the solid waste mitigation fee shall be eliminated.

(b) Well drilling mud disposal at the base rate of twenty cents ($0.20) per ton of well drilling mud deposited at a licensed drilling mud disposal facility.

(c) Electrical energy produced by commercial wind turbine generators at the base rate of three one-thousandths of one cent ($0.00003) per kilowatt-hour of electrical energy generated.

(d) A marijuana business, as defined in this article, shall pay to the county fifteen (15%) percent of each dollar of its gross receipts for the reporting period.

(1) The board of supervisors, by resolution, may lower and raise this tax rate from time to time as it deems appropriate, so long as the tax does not exceed the maximum rate of fifteen (15%) percent of each dollar of gross receipts.

(2) Payment of the marijuana business tax shall not be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner. Nothing in this section shall be applied or construed as authorizing the sale of marijuana. This section is in addition to any other requirements set forth in the county’s code and is not intended to exempt, substitute or replace any other requirements, permits, or licenses necessary for a marijuana business to operate legally in the county.

(Ord. No. 1470, §1; Ord. No. 1496, §1; Ord. No. 1680, §1; Ord. No. 1773, §1; Ord. No. 1783, §1)

11-161 Purpose of tax

This tax is enacted solely to raise revenue for general governmental purposes of the county and not for regulation. All of the proceeds from the tax imposed by this chapter shall be placed in the county’s general fund and used for the usual current expenses of the county, however incurred.

(Ord. No. 1470, §1; Ord. No. 1496, §1; Ord. No. 1680; §1)

11-162 Effect of other ordinances

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license fee for the privilege of doing such business required under any other ordinance of the county and shall remain subject to the regulatory provisions of other ordinances.

(Ord. No. 1470, §1; Ord. 1496, §1; Ord. No. 1680, §1)

11-163 Definitions

(a) Commercial wind turbine generator means a wind-driven machine that converts wind energy into production of electrical power for the primary purpose of resale or off-site use.

(b) Drilling mud waste means all drilling mud derived from the development and production of oil and natural gas wells.

(c) Gross receipts means the total amount actually received or receivable from all sales; the total amount of compensation actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds, interest discounts, rents, royalties, fees, commissions, dividends, or other emoluments, however designated. Included in “gross receipts” shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, except that the following shall be excluded therefrom:

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as gross receipts;

(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4) Such part of the sale price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit;

(5) Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded;

(6) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the administrator with the names and addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustee; and

(7) Cash value of sales, trades or transactions between departments or units of the same business.

As to any person engaged in the business of manufacturing or processing any goods, wares, merchandise, article or commodity at a fixed place of business within the county which does not generate gross receipts as defined in this section within the county, gross receipts shall be deemed to include the total of all expenses incurred in the manufacturing or processing of such goods at the business location within the county for payroll, utilities, depreciation, and/or rent.

As to any person engaged in the business of operating an administrative headquarters at a fixed place of business within the county who does not have gross receipts as defined in this section within the county, gross receipts shall be deemed to include the total gross payroll of all persons employed at such administrative headquarters.

(d) Kilowatt-hours (kwh) means a measurement of electrical energy produced by commercial wind turbine generators.

(e) Licensed drilling mud waste disposal facility means any facility or location where disposal of drilling mud occurs and is permitted by the local land use authority which has permit authority over the use, location or operation of the facility.

(f) Licensed solid waste disposal facility means any facility or location where disposal of solid waste occurs and is permitted by the local land use authority, local solid waste enforcement agency and any other agency which has permit authority over the use, location or operation of the facility.

(g) Marijuana has the same meaning as “cannabis” as defined in Business and Professions Code Section 19300.5(f), as may be amended from time to time.

(h) Marijuana business means a commercial marijuana activity, regardless of whether it is for profit or nonprofit, including, but not limited to, planting, cultivation, harvesting, donating, transporting, manufacturing, compounding, testing, converting, processing, preparing, storing, packaging, distributing, making available, providing, or selling wholesale and/or retail sales of marijuana, whether fixed or mobile, temporary or permanent, regardless of whether for medical or nonmedical purposes.

(i) Solid waste:

(1) Means all putrescible and nonputrescible solid, semisolid, and liquid wastes, including garbage, trash, refuse, paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof, discarded home and industrial appliances, detreated, or chemically fixed sewage sludge which is not hazardous waste, manure, vegetable or animal solid and semisolid wastes, and other discarded solid and semisolid wastes.

(2) Does not include hazardous waste or low-level radioactive waste regulated under the Health and Safety Code.

(3) Does not include medical waste regulated under the Health and Safety Code; provided, that the medical waste, whether treated or untreated, is not disposed of at a solid waste disposal facility. Medical waste which has been treated and which is deemed to be solid waste shall be regulated pursuant to this chapter.

(4) Does not include drilling mud derived from the development and production of oil and gas wells.

(5) Does not include materials which are recycled as defined by Public Resources Code Section 40180, as amended.

(j) Tonnage means the difference between the total weight of the solid waste or drilling mud received (measured in pounds) and the total weight diverted for recycling (measured in pounds) divided by two thousand (2,000).

(k) Wind energy generation facility means an installation of one (1) or more commercial wind turbine generators.

(Ord. No. 1470, §1; Ord. No. 1496, §1; Ord. No. 1680, §1; Ord. No. 1773, §1; Ord. No. 1783, §2)

11-164 Reporting of tonnage or kilowatt-hours or gross receipts

(a) For purposes of determining the net tonnage deposited for computation of the tax, each licensed solid waste facility or drilling mud facility shall make monthly reports of net tonnage to the Solano County department of resource management by the twenty-fifth day of the following month. The department of resource management shall verify the reports and submit the data quarterly to the Solano County auditor-controller on the twenty-fifth day of the month following the end of the quarter.

(b) For purposes of determining the electrical energy produced for computation of the wind energy tax, each wind energy generation facility shall make monthly report of the kilowatt-hours of energy produced by the facility to the Solano County department of resource management by the twenty-fifth day of the following month. The department of resource management shall verify the reports and submit the data quarterly to the Solano County auditor-controller.

(c) A marijuana business shall report its gross receipts quarterly to the Solano County auditor-controller by the twenty-fifth day of the month following the end of the quarter.

(Ord. No. 1470, §1; Ord. No. 1496, §1; Ord. No. 1680, §1; Ord. No. 1773, §1; Ord. No. 1783, §§3, 4)

11-165 Payment of tax

The Solano County auditor-controller shall issue a quarterly tax bill to each marijuana business, licensed solid waste facility, licensed drilling mud disposal facility, and wind energy generation facility, which shall be due and payable to the Solano County auditor-controller upon receipt and delinquent at the end of the month following the month issued.

(Ord. No. 1470, §1; Ord. No. 1496, §1; Ord. No. 1680, §1; Ord. No. 1773, §1)

11-166 Penalty for delinquency

A ten (10%) percent penalty shall be assessed on any tax not paid by the delinquent date. A facility or business subject to this article that is not current in its payment of any taxes pursuant to this chapter at the time of the annual renewal of its Solano County business license issued pursuant to Chapter 14 may be denied a license renewal until all taxes and penalties are paid.

(Ord. No. 1773, §1)

ARTICLE XIII. SOLID WASTE DISPOSAL MITIGATION FEE

11-200 Findings

(a) Solid waste hauling and disposal is an issue that local governmental entities are being required to address more frequently, due to (1) the increasing difficulty in siting new solid waste landfills; (2) the increasing restrictions being placed on the types and quantities of materials that may be disposed of at licensed landfills by the State; (3) court decisions that have made it more difficult to restrict the importation of solid waste from outside the County; and (4) additional requirements for monitoring the closure of the licensed sites, once closure commences.

(b) The State has imposed new statutory monitoring requirements on local enforcement agencies, under the provisions of Public Resources Code section 40000, et seq., as amended, which require additional staff to properly enforce the provisions.

(c) There is increased demand to prepare amendments to, and update existing siting elements of the local agencies General Plan.

(d) There are more stringent requirements imposed in the environmental review process for Environmental Impact Reports (EIRs) for all new siting activities.

(e) The transportation and disposal of solid waste within the County of Solano has and continues to impose litter problems on the roads and in the areas around the landfill sites in the unincorporated areas of the County.

(f) These additional obligations imposed on the County have created a demand for services directly related to the acts of the hauling and disposal of solid waste, by both residents and non-residents of Solano County.

(Ord. No. 1469, §1; Ord. No. 1495, §1; Ord. No. 1680, §2.)

11-201 Mitigation fee imposed

Pursuant to the authority granted by Public Resources Code section 41900 et seq., as amended, and based upon the findings set forth in Section 11-200 of this code there is established and imposed, a solid waste disposal mitigation fee which shall be payable in those specific amounts designated by the board of supervisors, and amended from time to time by board resolution per ton of waste deposited at any permitted solid waste landfill.

(Ord. No. 1469, §1; Ord. No. 1495, §I; Ord. No. 1680, §2; Ord. No. 1705, §1)

11-202 Purpose of fee

This fee is enacted to mitigate the costs of providing identified services which are required as a direct result of the hauling and disposal of solid waste within the unincorporated portions of Solano County. All of the funds derived from this fee shall be used to reimburse the direct costs of the affected departments of the county in (1) enforcing compliance with Public Resources Code section 40000 et seq., as amended; (2) the preparation of the siting element, or the EIR for the siting element of the county general plan, including necessary consultant services, and (3) litter control and roadside litter pick-up.

(Ord. No. 1469, §1; Ord. No. 1495, §1; Ord. No. 1680, §2.)

11-203 Definitions

(a) Licensed solid waste disposal facility shall be defined as set forth in Section 11-163 (d) of this chapter.

(b) Siting element means the solid waste siting element of the Solano County Integrated Waste Management Plan, as required pursuant to the provisions of the Public Resources Code sections 41700, et seq., as amended.

(d) Tonnage shall be defined as set forth in Section 11-163(g) of this code.

(Ord. No. 1469, §1; Ord. No. 1495, §1; Ord. No. 1680, §2.)

11-204 Reporting of tonnage

For purposes of determining the net tonnage deposited for computation of this fee, each licensed solid waste disposal facility shall make monthly reports of net tonnage to the Solano County Department of Resource Management by the tenth day of the following month. The Department of Resource Management shall verify the reports. This report can be the same report required under provisions of Section 11-164 of this code.

(Ord. No. 1469, §1; Ord. No. 1495, §1; Ord. No. 1680, §2.)

11-205 Payment of fee

The Department of Resource Management shall issue a quarterly statement to each licensed solid waste facility, which shall delineate the amount of the mitigation fee due to the Department of Resource Management, and the fee is due and payable upon receipt of the statement, and shall be delinquent at the end of ninety (90) days after issuance of the statement.

(Ord. No. 1469, §1; Ord. No. 1495, §1; Ord. No. 1680, §2.)

11-206 Penalty for delinquency

A penalty of ten (10%) percent shall be assessed on any fee not paid by the delinquent date.

(Ord. No. 1469, §1; Ord. No. 1495. §1; Ord. No. 1680, §2)

11-207 deleted

(Ord. No. 1469, §1; Ord. No. 1705, §2)

ARTICLE XIV. SOLANO COUNTY PUBLIC LIBRARY TRANSACTIONS AND USE TAX

11-300 Title

This ordinance will be known as the “Solano County Public Library Transactions and Use Tax Ordinance.” The transactions and use tax provisions of this ordinance will be applicable in the incorporated and unincorporated territory of Solano County (“District”).

(Ord. No. 1551, §1)

11-301 Purpose

This ordinance is adopted to achieve the following, among other, purposes and directs that its provisions are interpreted to accomplish those purposes:

(a) To extend the imposition of the existing one-eighth of one percent (0.125%) retail transactions and use tax according to the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, and as specifically authorized by Section 7286.59 of Part 1.7 of the Revenue and Taxation Code; which authorizes the County to extend this tax ordinance which shall be operative if a two-thirds majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose;

(b) To adopt a retail transactions and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are consistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code;

(c) To adopt a retail transactions and use tax ordinance which imposes a tax and provides a measure for it that the State Board of Equalization can administer and collect in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California Sales and Use Taxes;

(d) To adopt a retail transactions and use tax ordinance which can be administered in a manner which will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, reduce the cost of collecting the transactions and use taxes and simultaneously reduce the burden of record keeping upon persons subject to taxation under the provisions of this ordinance;

(e) To adopt a retail transactions and use tax ordinance that provides for funding public library operations, programs and acquisitions within Solano County. These revenues will be used only to supplement existing expenditures for public libraries and will not be used to supplant existing funding for the support of Solano County public libraries.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-302 Expenditure Plan

The expenditure plan is designed to accomplish the specific projects listed below with the revenues from the transactions and use tax. The expenditure plan provides for maintaining the existing public libraries and their collections, programs and services.

This expenditure plan is intended to provide Solano County with libraries which are on a par with those operated in other Bay and Sacramento Area communities.

The specific projects for which the revenues from the transactions and use tax will be expended are as follows:

(a) Maintaining local public libraries throughout the county;

(b) Maintaining open hours at Solano County Library branches in the cities of Fairfield, Rio Vista, Suisun City, Vacaville and Vallejo; the Benicia Public Library and the Dixon Public Library District;

(c) Maintaining funding to the book and materials budgets at Solano County Library branches, Benicia Public Library and Dixon Public Library District;

(d) Maintaining library programs for children and young adults at Solano County Library branches, Benicia Public Library and Dixon Public Library District;

(e) Maintaining the cost of the Literacy Program at Solano County Library.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-303 Contract with State

Before October 1, 2014, the Solano County Library will contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the Solano County Library has not contracted with the State Board of Equalization before October 1, 2014, it will nevertheless reach an agreement, with the operative date the first day of the first calendar quarter following the execution of the contract.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-304 Transactions tax rate

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the incorporated and unincorporated territory of the District at the rate of one-eighth of one percent (0.125%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the territory on and after October 1, 2014.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-305 Place of sale

For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, despite the place to which delivery is made. In the event a retailer has no permanent place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

(Ord. No. 1551, §1)

11-306 Use tax rate

An excise tax is imposed on the storage, use or other consumption in the District of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in the territory at the rate of one-eighth of one percent (0.125%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax despite the place to which delivery is made.

11-307 Adoption of provisions of State law

Except as otherwise provided in this ordinance and to the extent that they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are adopted and incorporated by this reference.

(Ord. No. 1551, §1)

11-308 Limitations on adoption of State law and collection of use taxes

(a) In adopting the provisions of Part 1of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing authority, the name of this District will be substituted for it. However, the substitution will not be made when:

(1) The word “State” is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

(2) The result of that substitution would require action to be taken by or against this District or any agency, officer, or employee of it rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance;

(3) In those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the substitution would be to:

(A) Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code;

(B) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the provisions of that code.

(4) In sections 6701,6702 (except in its last sentence), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

(b) The word “District” will be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 and in the definition of that phrase in Section 6203.

(Ord. No. 1551, §1)

11-309 Permit not required

If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, this ordinance will not require an additional transactor’s permit.

(Ord. No. 1551, §1)

11-310 Exemptions and exclusions

(a) There will be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county or county pursuant to the Bradley-Burns Uniform Local Sale and Use Tax Law or the amount of any state administered transactions or use tax.

(b) There are exempted from the computation of the amount of transactions tax the gross receipts from:

(1) Sales of tangible personal property other than fuel or petroleum products to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of California, the United States, or any foreign government;

(2) Sales of property to be used outside the District which is shipped to a point outside the District, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subdivision, delivery to a point outside the District will be satisfied:

(A) With respect to vehicles other than commercial vehicles subject to registration under Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed according to Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code, by registration to an out-of-District address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

(B) With respect to commercial vehicles, by registration to a place of business out-of-District and declaration under penalty of perjury, signed by the buyer, stating that the vehicle will be operated from that address.

(3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price under a contract entered into before October 1, 2014.

(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease before October 1, 2014.

(5) For the purposes of subdivisions (3) and (4) of this section, the sale or lease of tangible personal property will be deemed not to be obligated under a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(c) There is exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this District of tangible personal property:

(1) The gross receipts from the sale of which have been subject to a transactions tax under any state administered transactions and use tax ordinance;

(2) Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued under the laws of California, the United States or any foreign government. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code;

(3) If the purchaser is obligated to purchase the property for a fixed price under a contract entered into before the operative date of this ordinance;

(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease before the operative date of this ordinance;

(5) For the purposes of subdivisions (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property will be deemed not to be obligated under a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised;

(6) Except as provided for in subdivision (7), a retailer engaged in business in the District will not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the District or participates within the District in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the canvasser, solicitor, subsidiary, or person in the District under the authority of the retailer;

(7) “A retailer engaged in business in the District” will also include any retailer of the following: vehicles subject to registration under Chapter 1 (commencing with section 4000) of Division 3 of the Vehicle Code, aircraft licensed according to section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. This retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel or aircraft at an address in the District.

(d) Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or a retailer liable for a transactions tax under Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-311 Amendments

All amendments after October 1, 2014 to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes which are consistent with Part 1.6 of Division 2 of the Revenue and Taxation Code, will automatically become a part of this ordinance; but, no such amendment will operate to affect the rate of tax imposed by this ordinance.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-312 Enjoining collection forbidden

No injunction or writ of mandate or other legal or equitable process will issue in any suit, action or proceeding in any court against the State of California or the District, or against any officer of the State of California or the District, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. No. 1551, §1)

11-313 Use of the taxes

(a) Any and all transactions and use tax shall be used exclusively for countywide library programs and operations.

(b) The percentage of the total transactions and use taxes collected countywide which shall be allocated to the City of Benicia shall be the percentage of sales tax generated in the incorporated area of the City of Benicia for the prior fiscal year as set out in the most current edition of the State Board of Equalization’s published document entitled, “Taxable Sales in California: Sales and Use Tax Annual Report.”

(c) The percentage of the total transactions and use taxes collected countywide which shall be allocated to the Dixon Public Library District shall be the percentage of sales tax generated in the incorporated area of the City of Dixon for the prior fiscal year as set out in the most current edition of the State Board of Equalization’s published document entitled, “Taxable Sales in California: Sales and Use Tax Annual Report.”

(d) The percentage of the total transactions and use taxes collected countywide which shall be allocated to the Vacaville Unified School District/Library District shall be the percentage of sales tax generated in the incorporated area of the City of Vacaville for the prior fiscal year as set out in the most current edition of the State Board of Equalization’s published document entitled, “Taxable Sales in California: Sales and Use Tax Annual Report.”

(e) The balance of the total amount of transactions and use taxes collected each fiscal year shall be allocated to the Solano County Library for use for library operations and services within all areas of the county of Solano except the incorporated areas of the city of Benicia, the city of Dixon and the city of Vacaville.

(f) Each jurisdiction named in this section shall be responsible for its portion of any fees imposed to administer this tax.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-314 Independent Citizens’ Oversight Committee

The board of supervisors shall appoint a seven (7) member citizens’ oversight committee with one (1) member appointed from each of the seven (7) cities within the county’s public library systems. The committee shall review and report on the public libraries’ administration of and compliance with the expenditure plan and the terms of this measure, monitor and audit the use of the funds and prepare an annual report on the expenditures of the board of supervisors and the community.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-315 Implementing policies and regulations

Upon approval of this ordinance by two-thirds (2/3) of the voters, the public libraries within Solano County may adopt policies and regulations and take such other action as may be necessary for the implementation of the one-eighth of one (0.125%) percent transactions and use tax authorized by this ordinance.

(Ord. No. 1551, §1)

11-316 Effective and operative dates

This ordinance will take effect as provided by law. This ordinance will take effect according to law only if at least two-thirds (2/3) of the electors voting on the measure at the June 5, 2012, election, approve the enactment of the ordinance. If approved, the provisions of this ordinance authorizing the levy of the one-eighth of one (0.125%) percent transactions and use tax will become operative on October 1, 2014.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-317 Termination date

This ordinance will terminate on September 30, 2030.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

11-318 Severability

If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected.

(Ord. No. 1551, §1; Ord. No. 1724, §1)

ARTICLE XV. ENGLISH HILLS TRANSPORTATION IMPACT FEE PROGRAM

11-400 Introduction and purpose

The Solano County English Hills transportation impact fee program is established to implement the goals and objectives of the county of Solano general plan, including the land use and circulation element of the general plan, to mitigate the impacts caused by new development in certain areas in the county and to implement certain public roadway improvements to ensure a safe and efficient level of service. The board of supervisors has determined that a transportation impact fee in English Hills is needed in order to ensure that new development pays its fair share of the construction costs of these improvements, and thereby implements applicable general plan policies. In establishing the fee described in the following sections, the board of supervisors has found the fee to be consistent with its general plan and, pursuant to Government Code Section 65913.2, has considered the effects of the fee with respect to the county’s housing needs as established in the housing element of the general plan.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-410 General plan relationship

The basis for the Solano County English Hills transportation impact fee program is the county general plan and its amendments, and the fee subscribes to the policies of the general plan elements. Specifically the land use and circulation element of the general plan, under the section on streets and roads, sets forth policies for achieving the goals of the plan. These policies encourage the planning and design of street and road systems to serve areas where growth is desired and anticipated and ensuring that the cost of improvements to the road system to accommodate new development should be borne by the developer. The general plan and its various elements are available for review at the department of resource management, during office hours.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-420 Alternative method and compliance with other laws

The English Hills transportation impact fee program is intended to establish a supplemental method for funding the cost of certain facilities and services, the need for which will be generated by the level of development within the transportation impact fee area. The provisions of this article shall not be construed to limit the power of the county to impose any other fees or exactions, but shall be in addition to any other requirements which the county may impose, or has previously imposed, as a condition of approving entitlements within the transportation impact fee area pursuant to state and local laws. The development fees established for this area are necessary for the mitigation of significant impacts, which will be created by future development in the transportation impact fee area. If, for any reason, any portion of this chapter is challenged in a court of competent jurisdiction, such challenge may constitute new information for purposes of CEQA that might, in turn, require additional environmental review of development projects. The refusal to pay fees imposed herein represents a failure on the part of the developer to participate in area-wide mitigation fees and may constitute the basis for the county’s refusal to make a statement of overriding consideration in connection with cumulative environmental impacts generated by such project.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-430 Collection of fees

(a) The fees imposed by this article shall be required whenever the building division of the department of resource management approves building permits for new residential dwelling units, including second units authorized pursuant to this code.

(b) The fees imposed and required by this article shall be paid prior to the issuance of the certificate of occupancy or at the time of final inspection, whichever occurs first; or after the establishment of a separate account for the transportation impact fees and the adoption of a capital improvement plan for the use of these monies, the fee shall be paid prior to issuance of a building permit.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-440 Fee adjustments

(a) A developer of any project subject to the fee established by the English Hills transportation impact fee program may apply to the county transportation director for a reduction to the fee, or a waiver of that fee, based upon:

(1) The absence of any reasonable relationship or nexus between the traffic and transportation impacts of that development and either the amount of the fee charged or the types of improvements to be financed; and

(2) The nature of the development being sufficiently specialized such that the fee should be specially calculated so as to maintain a reasonable relationship between the type of the development project and the amount of the fee.

(3) The application shall be made in writing and filed with the county transportation director no later than the time of filing the request for a building permit. The application shall state in detail the factual basis for the claim of waiver, reduction or adjustment. The director shall consider the application and render a decision.

(b) The decision of the county transportation director may be appealed to the board of supervisors, by the developer, within ten (10) calendar days after any such decision has been made. Only filing an appeal application that shall state in detail the factual basis for the appeal may commence an appeal. No appeal application shall be accepted for processing unless it contains all information, data and papers prescribed by the forms supplied by the clerk of the board of supervisors and is accompanied by payment of the fee, if any, specified by the board of supervisors. The decision of the board of supervisors on appeal shall be final and conclusive.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-450 Separate account for fees

All fees received pursuant to this article shall be deposited with the county auditor-controller into a separate account or fund pursuant to Government Code Section 66006.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-460 Interest on fees

The interest accrued on the fees collected by the Solano County English Hills transportation impact fee program will continue to accumulate in the trust account and will be used for the purpose for which the fee was originally collected.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-470 Annual adjustment and review of fees

Beginning in the year 2001, the development fees imposed by this article shall be adjusted by the department of resource management each January 1st and July 1st by a percentage amount equivalent to the percentage change in the Engineering News Record Construction Cost Index for the preceding six (6) month period. The fee amount shall be that amount in effect as of the date of the building division of the department of resource management’s approval of the building permit. The board of supervisors shall view the adequacy of the development fees established herein at least once every five (5) years pursuant to Government Code Section 66001(d). The department of resource management shall provide an annual report to the board of supervisors that meets the requirements of Government Code Section 66006(b).

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11.480 In lieu dedication and/or improvements

As a condition of approval of a subdivision project, a developer may be required to dedicate right-of-way and/or complete road improvements on the roads being improved by the English Hills transportation impact fee program. Pursuant to Government Code Section 66006.5, cases where a subdivider dedicates or improves an adjoining road to a standard greater than that required by Chapter 26 of the Solano County Code, the subdivider or his/her successor in interest may be authorized by the transportation director to receive credit toward the impact fee if the dedication and/or improvements have been made prior to issuance of the building permit. The developer should contact the department of resource management to determine the eligibility for credit of the dedication or road improvement.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-500 English Hills transportation impact fee area

(a) The English Hills transportation impact fee area is the same as the English Hills specific plan area shown in the English Hills specific plan, final draft, August 1994, Figure 3, which is on file with the department of resource management, and is incorporated by this reference.

(b) There is created for the office of the department of resource management a public works improvement trust fund entitled “English Hills Area Road Improvement Reserve Account.” All amounts collected from roadway development fees in the English Hills transportation impact fee area shall be deposited in that account. The fees in this account shall not be commingled with other funds and the interest earned on the account shall be deposited back into the account. These fees shall be expended in accordance with the provisions of the general plan to finance the roadway facilities and improvements described in Exhibit A, attached to and incorporated by this reference. These funds may also be used to reimburse the developers within the fee area who have been required or permitted to install roadway facilities which are oversized with supplemental size, length or capacity.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-510 Background

(a) For some time, development has had an increasingly adverse incremental impact on the existing network of county roads. There are vacant parcels of land in the English Hills transportation impact fee area where homes may be built, and under the general plan, subdivision of some of the existing parcels will create new parcels with potential for additional residential development. The existing transportation system is inadequate to handle the additional traffic that would be generated from the projected development. This English Hills transportation impact fee is needed to mitigate the impact of this projected development on the county road system and to provide a program that will distribute the cost of new improvements proportionally to the impact generated by the new development, rather than forcing existing residents to subsidize the roadway infrastructure needs of new growth.

(b) One of the policy statements within the transportation and circulation chapter of the Solano County general plan is as follows:

TC.P-5: Fairly attribute to each development the cost of on- and off-site improvements needed for state and county roads and other transportation systems to accommodate that development, including the use of development impact fees to generate revenue.

(c) Accordingly, development in the English Hills transportation impact fee area should not occur unless a mechanism is in place to provide the funding for the infrastructure necessary to serve the new development. This program institutes a fee to provide funds for constructing road improvements made necessary by new residential development. Requiring all new development to pay an impact fee will help ensure its participation in the cost of improving the road system. Because the fee is based on new development’s impact on the road system and the costs of the improvements necessary to mitigate this impact, the fee amount is roughly proportional to the development impact.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-520 Findings and determinations of the board of supervisors

The following findings are made in compliance with Section 66001 of the Mitigation Fee Act (Government Code Section 66000, et seq.).

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-521 Purpose of the fee

The purpose of the fee is to pay the costs of roadway facilities and improvements in accordance with the provisions of the Solano County general plan, to implement the county’s general plan, and to use the authority of Article XI, Section 7 of the California Constitution by imposing development fees to fund the costs of certain facilities and services, the need for which is generated by the type and level of development planned for the English Hills transportation impact fee area.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-522 Use of the fees

The use to which the fees are to be put is to pay new development’s proportionate share of the costs of the roadway facilities and improvements identified in Exhibit A, attached to and incorporated herein by reference. These fees will only finance the minimum roadways needed to meet traffic level of service and safety demands attributed to new development. Amenities that do not have a direct effect on capacity, such as general lighting, extensive longitudinal storm drain systems, and sidewalks, are not included. These improvements are considered to be frontage improvements by the board of supervisors, and as such are the responsibilities of the owner of the adjacent properties. As these properties develop, the frontage improvements may be provided by the developer through conditions of approval, or by other future means such as additional fees or assessment districts.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-523 Relationship between use of fees and type of development projects

There is a reasonable relationship between the fee’s use and the type of development projects on which the fee is imposed for reasons set forth in the Solano County general plan. The fee area is designated and zoned for residential development, and the fee will be imposed on the construction of new residences within the area. Road improvement projects for which the fees will be used will be needed to ensure and maintain the safety and the capacity of the road network serving the residents of the English Hills transportation impact fee area of unincorporated Solano County, given the additional usage of these roadways by the new residential development.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-524 Relationship between need for road improvements and type of development

There is a reasonable relationship between the need for the roadway facilities and improvements identified in Exhibit A and the development projects on which the fee is imposed. New development will generate new demand for roadway facilities, which must be accommodated by construction of new or expanded facilities. The amount of demand generated and, therefore, the benefit gained, varies according to the number of vehicle trips the development generates. The road shall be designed and constructed in accordance with the Solano County road improvement standards and land development and subdivision requirements (road standards), which list the minimum roadway standard width requirements for public roads. These minimum standard widths are based on the average daily traffic (ADT) that the roadway facilities can efficiently and safely carry. For design and estimating traffic generated from a residential development, Section 1-2.1, Public Road Improvement Standards, Traffic Projections, of the Road Standards, states that the number of trips generated for a residential dwelling is assumed to be an average of ten (10) trips (one (1) way) per day per home site. Commercial developments within the English Hills transportation impact fee area will be evaluated on an individual basis and are not included in the English Hills transportation impact fee program. The English Hills transportation impact fee is based on distributing the cost of the road improvement program attributable to new development to that development in proportion to the number of average daily trips generated by each particular new dwelling unit. All new dwelling units will be required to pay a fee to fund the needed roadway improvements. Without the adoption of this article and the construction of infrastructure improvements as called for in Exhibit A, additional residential development in the English Hills transportation impact fee area will result in decreased levels of service on certain roadways, increased congestion, decreased roadway safety, increased accidents, inadequate structural sections, road services deterioration to the point where they cannot be safely maintained, lack of shoulders meeting basic safety standards, substandard traffic intersections, and an increase in flooding potential.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

11-525 Relationship between the amount of the fee and the cost of the road improvements attributable to the development

There is a reasonable relationship between the amount of the fee and the cost of the public facility or portion of the public facility attributable to the development on which the fee is imposed. While some county roads in the fee area do not currently meet county road standards, the fee for each new dwelling unit is limited to its proportionate share of the total cost of mitigating new development’s impact on the county roads in the fee area. This mitigation amount was calculated by deducting the cost of improving the selected roads in the fee area to the minimum road standard required for the current dwelling units based on the current ADT from the cost of improving the same roads to the minimum road standard based on the projected ADT when all dwelling units are constructed that are now allowed by the general plan for the same area. The cost estimates in Exhibit B are based upon actual current costs of construction as determined by the county transportation director through an analysis of recent public works projects.

(Ord. No. 1737, §2)

11-530 Amount of English Hills transportation impact fee

The transportation impact fee required for roadway improvements shall be apportioned equitably among new residential dwelling units in the English Hills transportation impact fee area. The road network to be improved consists of the circulation routes for the study area, as determined by the department of resource management, and as reflected in Exhibit A. The amount of the fee was calculated by deducting the cost of improving the listed roads to the applicable road standards based on the existing average daily traffic (ADT) from the cost of improving the same roads to the applicable road standards based on the projected ADT at build-out of the general plan. This cost difference attributable solely to the traffic impact of anticipated new dwellings was then distributed equally among the projected additional dwelling units. Exhibit B outlines in detail the methodology for determining the fee. The road improvements will be funded and constructed in conjunction with the actual development of the area and, therefore, the actual need for the improvements. As new development occurs and fees for road impacts are collected, the county will allocate its share of the total improvement costs (see Section 11-525) and systematically proceed to make the planned improvements.

(Ord. No. 1610, §1; Ord. No. 1737, §2)

ARTICLE XVI. FIRE PROTECTION DISTRICT IMPACT FEE

11-600 Purpose

This article is enacted to provide the authority for and process by which development fees may be imposed for fire prevention, suppression and safety within the unincorporated territory of the county of Solano. Such fees may be imposed for each fire protection district which prepares and presents to the board of supervisors a study adequate to demonstrate the reasonable relationship between new development and the fee to be charged. It is intended that new development shall pay its fair share to maintain the pre-existing level of service, thereby mitigating the impact of development on the fire protection district’s ability to provide such service.

(Ord. No. 1659, §1)

11-610 Definitions

(a) Development projects means all residential, multi-family, commercial, manufacturing, office, retail and wholesale buildings, as defined in the building and zoning ordinances of the county.

(b) Exempt development projects means (1) those projects for which a building permit was issued prior to June 30, 2005, or the effective date of this ordinance, whichever is later, or (2) new construction which increases an existing structure’s square footage by two hundred (200) square feet or less.

(Ord. No. 1659, §1)

11-630 Establishment of Fee, Exemptions

A fire protection district impact fee is established for all non-exempt new development projects within the unincorporated areas of Solano County and within the boundaries of a fire protection district for which a fee is established pursuant to this article. The board of supervisors shall establish the amount of such fee for each individual fire protection district by resolution at a publicly noticed meeting upon completion by the fire protection district of an adequate study, commissioned, adopted and provided by such district. The study shall establish a reasonable development fee for the district and demonstrate by competent analysis the reasonable relationship between such fee and the impacts of such development, satisfying the statutory requirements for fees for development projects contained in Chapter 5 of Division 1 of Title 7 of the Government Code Section 66000 et seq., commonly referred to as AB 1600. These fees may from time to time be amended as circumstances warrant by the adoption of a subsequent resolution by the board of supervisors. Any action to adopt a resolution levying or increasing such fee for any individual fire protection district shall follow the procedures set forth in Government Code Section 66016 et seq., and any subsequent amendments, including, without limitation, notice, public hearing and effective date provisions.

(Ord. No. 1659, §1)

11-640 Payment of Fee

(a) Time for Payment of Fee Fees for applicable development shall be paid to and collected by the county on a fire protection district’s behalf prior to the issuance of the certificate of occupancy, or at the time of final inspection, whichever comes first, or, if the provisions of Government Code Section 66007 are met, at the time of issuance of a building permit for any non-exempt construction under the provisions of this ordinance.

(b) Fee Amounts Fees under this section shall be payable in those specific amounts designated by the board of supervisors, and amended from time to time by board resolution. The amount payable shall be reduced by the amount of any fee charged to the developer by any other jurisdiction to provide funding for the same fire protection facilities. During the first five (5) calendar years beginning after adoption of this ordinance, the board of supervisors may, without a further study by a fire protection district, adjust by resolution the fee amounts one (1) time annually based on the percentage increase in the Engineering News Record Construction Cost Index or a similar index which measures typical construction costs for facilities generally similar to those to be built by the fire protection districts.

(c) Appeal Any person may protest the imposition of any fee imposed under the provisions of this ordinance by meeting the following requirements.

(1) Tendering any required payment in full or providing satisfactory evidence of arrangements to ensure performance of the conditions necessary to meet the requirements imposed.

(2) Serving written notice on the clerk of the board of the fire protection district, which notice shall contain all of the following information:

(A) A statement that the required payment is tendered, or that any conditions which have been imposed are provided for or satisfied, under protest.

(B) A statement informing the board of fire protection district of the factual elements of the dispute and the legal theory forming the basis of the protest.

(3) The protest must be filed no later than 90 days after the date of the imposition of the fee hereunder.

Where a protest has been filed in compliance with these provisions, the protest resolution procedure shall be as set forth under the provisions of Government Code section 66020 et seq.

(d) Demolition or destruction offset Where a building permit is issued within two years after demolition on the same lot, where new construction replaces a structure on the same lot which was damaged or destroyed by fire, earthquake or other causes similarly beyond the owner’s control, the amount of new construction taken into account under this ordinance shall be reduced by the number of square feet which were demolished or destroyed.

(e) Information Required Where the county is to issue a building permit, the person liable for the fee shall submit to the Department of Resource Management such information as the Department may require to calculate the amount due.

(Ord. No. 1659, §1)

11-650 Use of Fees, Hold Harmless

(a) The fire protection district impact fees collected on behalf of the districts who have complied with this Article shall be used by the respective local fire protection districts for capital expenditures to mitigate the impacts attributed to new development. Specifically, these fees shall be used to pay the entire applicable portion of the costs of capital improvements to public facilities necessitated by the development projects, whether identified by a capital improvement plan or otherwise. Fees remaining unexpended or uncommitted five (5) or more yeas after deposit shall be subject to the provisions of Government Code section 66001.

(b) Each fire protection district on whose behalf the county is collecting fees shall agree to hold the County of Solano harmless and to indemnify and defend the County from all actions, claims and damages related to said fees, including, without limitation, any challenge to the validity of or use of said fees. The fees collected, together with any interest, shall be maintained and accounted for in a separate capital facilities account or fund in a manner to avoid any commingling of such moneys with other revenues or funds and expended in a timely fashion only for approved purposes. County shall withhold 2% of the total fee collected to cover administrative costs associated with the implementation of this Article.

(Ord. No. 1659, §1)

EXHIBIT A

ENGLISH HILLS TRANSPORTATION IMPACT FEE AREA, ROAD IMPROVEMENT LIST

ALLENDALE ROAD

from Timm Road to Interstate 505

BROWN VALLEY ROAD

from Cantelow Road to McMurty Lane

CANTELOW ROAD

from Timm Road to Steiger Hill Road

ENGLISH HILL ROAD

from Peaceful Glen Road to Cantelow Road

GIBSON CANYON ROAD

from Cantelow Road to 0.08 miles north of Pamela Lane

MIDWAY ROAD

from Timm Road to Vacaville City Limits

PEACEFUL GLEN ROAD

from Timm Road to Vacaville City Limits

STEIGER HILL ROAD

from English Hills Road to Timm Road

TIMM ROAD

from Cantelow Road to Allendale Road

(Ord. No. 1737)

EXHIBIT B

ENGLISH HILLS TRANSPORTATION IMPACT FEE AREA COSTS

1. The primary roads serving the fee area were determined by the transportation department based on the circulation patterns of the area.

2. For each existing road segment, the typical existing right-of-way width, road width, segment length, and average daily traffic (ADT) were determined. Segments or roads with poor horizontal and/or vertical alignments were identified.

3. Using the existing ADTs, the right-of-way width and road width needed to meet the county road improvement standards was determined for each segment. The estimated cost to acquire right-of-way and improve the existing roads to meet the standards was then calculated.

4. The estimated ADTs at build-out of the fee area under the current general plan were then determined. These ADTs were based on information in the English Hills specific circulation analysis contained in the final draft English Hills specific plan, final EIR (final EIR), except for Steiger Hill Road which was based on the circulation analysis contained in the final draft English Hills specific plan, and Cantelow Road (from English Hills Road to Steiger Hill Road) which was not analyzed in the EIR and is therefore based on a transportation department projection.

5. Using the ADTs anticipated from build-out of the current general plan, the right-of-way width and road width needed to meet the county road improvement standards was determined for each segment. The cost to acquire right-of-way and improve each road to the standard called for based on build-out of the general plan was then calculated.

6. By subtracting the cost of acquiring right-of-way and improving each road to the standard required in subdivision (3) of this exhibit (standards applicable to current level of development) from the cost of acquiring right-of-way and improving each road to the standard required in subdivision (5) of this exhibit (standards applicable at build-out of the general plan), the remainder represented the cost attributable to the impacts of the new development.

7. The cost to upgrade the road from the standard based on current ADTs to the standard based on future ADTs, as calculated in subdivision (6) of this exhibit, was then divided by the number of new dwelling units allowable under the current general plan (eight hundred five (805)), to determine the fee to be assessed per new dwelling unit. This amount includes both the costs for right-of-way acquisition and for road improvement. The number of potential new dwelling units was assumed to be the number of additional dwelling units allowed under the current general plan, as identified in the final EIR (eight hundred five (805)), minus the number of dwellings for which building permits have been issued since the final EIR was prepared (forty-one (41)). The fee for residential dwellings was determined to be two hundred eighty-eight dollars ($288.00) for right-of-way acquisition and four thousand six hundred thirty-eight dollars ($4,638.00) for roadway improvements.

NOTE: The English Hills transportation impact fee area is designated by the general plan and zoned for rural residential development. Due to the limited extent of nonresidential development expected in the fee area, this fee applies only to residential development. Should nonresidential development occur in the fee area, an impact mitigation fee would be determined on an individual basis based on the proportionate impact of such development on the primary road network, and the residential fee would then be adjusted accordingly.

(Ord. No. 1610; Ord. No. 1737)

(Ord. No. 1097, §1; Ord. No. 1106, §1; Ord. No. 1362, §1; Ord. No. 1385, §1)

11-660 Fee Schedule

(Res. No. 2014-57; Res. No. 2014-58; Res. No. 2014-59; Res. No. 2014-60; Res. No. 2014-61; Res. No. 2014-62; Res. No. 2014-63; Res. No. 2014-64; Res. No. 2014-65; Res. No. 2014-66; Res. No. 2014-67; Res. No. 2014-68; Res. No. 2014-69; Res. No. 2014-70; Res. No. 2015-64; Res. No. 2015-65; Res. No. 2015-66; Res. No. 2015-67; Res. No. 2015-68; Res. No. 2015-69; Res. No. 2015-70; Res. No. 2015-71; Res. No. 2015-72; Res. No. 2015-73; Res. No. 2015-74; Res. No. 2015-75; Res. No. 2015-76; Res. No. 2015-77; Res. No. 2015-78; Res. No. 2015-79; Res. No. 2015-80; Res. Nos. 2016-54 – 2016-72; Res. Nos. 2017-68 – 2017-85; Res. Nos. 2018-167 – 2018-184; Res. Nos. 2019-84 – 2019-101; Res. Nos. 2020-104 – 2020-122; Res. Nos. 2021-116 – 2021-134; Res. Nos. 2022-119 - 2022-137; Res. Nos. 2023-75 – 2023-94; Res. No. 2023-173)

For state law as to sales and use taxes, see Rev.&Tax. Code §§ 6001 et seq. As to authority of county to adopt uniform sales and use taxes, see R&T Code §7201.

For state laws to documentary transfer tax, see Revenue and Taxation Code §§ 11901 et seq.

For state law authorizing county to levy documentary transfer tax, see Revenue and Taxation Code § 1191 1.

CHAPTER 11FINANCES, FEES, TAXATION AND REVENUE

11-10 Accumulative Capital Outlay Fund--created--fund contained in annual budget

11-11 Accumulative Capital Outlay Fund--levy

11-12 Accumulative Capital Outlay Fund--use

11-13 Warrants-procedure for receipt, collection and deposit of money

11-14 Reassessment of property damaged or destroyed by misfortune or calamity

11-15 Repealed

11-16 Transfer of base year value of property damaged or destroyed by misfortune or calamity--application generally

11-17 Definitions applicable to base year value transfer for damaged or destroyed property

11-18 Procedure for transferring base year value on property substantially damaged or destroyed to new property

11-20 Definitions

11-21 Imposition of tax--Payment of tax by transient

11-22 Exemptions from payment of tax

11-23 Collection of tax--Advertisements that tax will not be collected prohibited

11-24 Registration of lodging--Issuance of certificates

11-25 Change of ownership or operator

11-26 Filing of reports--Remittance of tax

11-27 Penalties for delinquent payment

11-28 Determination of tax by tax administrator upon default of operator

11-29 Deficiency determinations

11-30 Appeals

11-31 Refunds

11-32 Records to be kept

11-33 Collection of tax, penalty, and interest by court action or lien

11-34 Violations

11-40 Purposes of Article

11-41 Operative date; contract with state board of equalization

11-42 Sales tax generally

11-43 Use tax generally

11-44 Credit for taxes paid to cities in the county-- levied under section 7202(h) of Revenue and Taxation Code

11-45 Same--Levied under section 7202(I) of Revenue and Taxation Code

11-46 Collection not to be enjoined

11-47 Adoption of amendments to state law

11-48 Article may be made inoperative

11-49 Operative date--Board of Equalization

11-50 Operative date--legislative action

11-60 Levied; amount3

11-61 Persons liable for payment of tax

11-62 Exemptions--Instruments securing debts

11-63 Exemptions--governments

11-64 Exemptions-Conveyances to make effective certain reorganizations or adjustments.

11-65 Same--Certain conveyances to effectuate orders of Securities and Exchange Commission

11-66 Same--Certain transfers of interest by partnerships

11-67 Credit for city taxes

11-68 Assessor/Recorder to repurchase unused stamps

11-69 Payment prerequisite to recordation, documents to show amount of tax due; documents to show location of lands, etc

11-70 Same--Assessor/Recorder’s parcel number

11-71 Repealed by Ordinance No. 676

11-72 Claims for refunds

11-73 Interpretation of article

11-74 Assessor/Recorder may require true copies of records

11-75 Misrepresentation of facts

11-80 Created

11-81 Annual tax levy for fund

11-82 Expenditures

11-90 Created

11-100 Definitions

11-101 Imposed; amount

11-102 Payment

11-103 Regulations

11-110 General

11-110.1 Introduction and authority

11-110.2 Agriculture Department

11-110.3 Assessor/Recorder

11-110.4 Department of Resource Management

11-110.5 Public Guardian

11-110.6 Tax Collector/Treasurer/County Clerk

11-110.7 Auditor/Controller

11-110.8 Registrar of Voters

11-110.9 Clerk of the Board of Supervisors

11-110.10 County Counsel

11-110.11 County Administrator

11-110.12 Department of Health and Social Services

11-110.13 Public Defender

11-110.14 Sheriff/Coroner

11-110.15 Probation

11-110.16 County Library

11-110.17 Department of Resource Management/Parks, Recreation and Other Public Property

11-110.18 Sheriff/Coroner/Animal Care and Control

11-110.19 Department of Human Resources

CHAPTER 11
FINANCES, FEES, TAXATION AND REVENUE

11-60 Levied; amount³