Chapter 3.06 COMMUNITY SERVICES AND

Unless the context otherwise requires, the terms defined in this section for all purposes of this chapter and of any amendment thereto shall have the meanings herein specified.

“City” means the City of Vacaville.

“Council” means the City Council of the City of Vacaville.

“Month” means a calendar month.

“Person” includes any person, firm, association, organization, partnership, business trust, corporation or company, but does not include any municipal or public corporation.

“Operator” means a person required to collect and remit a tax imposed by this chapter against persons in category (d) of Section 3.06.080.

“Single-family residential unit” includes condominium unit.

“Tax” means the tax imposed hereunder, as further described in Section 3.06.070.

“Transient basis” means for a period of 30 days or less.

“Tax Administrator” means the Director of Finance of the City or other person designated by the City Manager, from time to time.

(Ord. 1843, Added, 07/10/2012)

3.06.020 Rules of construction.

All references in this chapter to “articles,” “sections” and other subdivisions are to the corresponding articles, sections or subdivisions of this chapter; and the words “herein,” “hereof,” “hereunder,” and other words of similar import refer to this chapter as a whole and not to any particular article, section or subdivision hereof.

Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Unless the context shall otherwise indicate, words importing the singular number shall include the plural number and vice versa, and words importing persons shall include corporations and associations, as well as natural persons.

(Ord. 1843, Added, 07/10/2012)

3.06.030 Benefit to all persons.

The City Council has found and determined and hereby declares that all persons residing, doing business and occupying space as a transient in the City enjoy the privilege of using and benefit from the providing, by the City, of municipal services and facilities including, without limitation, the services and facilities herein described.

(Ord. 1843, Added, 07/10/2012)

3.06.040 Intent of City Council.

The tax is not: (A) a property tax, ad valorem or otherwise; (B) a transaction tax; (C) a sales tax on real property; or (D) a special tax; this determination shall be determinative. The tax is intended to operate as an excise tax imposed as a revenue measure for the availability and privilege of use of general municipal services and facilities; however, the denomination of the tax in this chapter as an excise tax shall not be deemed conclusive. The City Council declares that it would have adopted the ordinance codified in this chapter and imposed the tax even though it may be determined that the levy is in law not an excise but some other form of taxation that may be lawfully imposed by the City. The Council recognizes that the tax, as applied to persons in category (b) of Section 3.06.080, qualifies as a business license excise tax and, as applied to persons in category (d) of Section 3.06.080, qualifies as a transient occupancy excise tax.

(Ord. 1843, Added, 07/10/2012)

3.06.050 Disposition of proceeds.

This chapter is hereby declared to be a revenue measure for general government purposes; the proceeds of the tax shall be paid into the general fund.

(Ord. 1843, Added, 07/10/2012)

3.06.060 Protection of funding.

Current law forbids any decrease in State or federal funding to the City because of City’s adoption of an excise tax. However, if such funding is reduced as a result of the adoption of this excise tax, then the amount of the excise tax will be reduced annually as necessary in order to restore such State or federal funding. Consequently, whether directly or indirectly, no proceeds derived from this excise tax may be taken away by the State or federal governments.

(Ord. 1843, Added, 07/10/2012)

Article II. Imposition of Tax

3.06.070 Imposition of tax.

The Council hereby proposes the imposition of an excise tax for the availability and privilege of use of general municipal services and facilities, herein described, the revenues from which will be used by the City to provide and maintain general municipal services and facilities of the City. Said excise tax shall be known as the “community services and facilities tax” and is herein referred to as the “tax.”

(Ord. 1843, Added, 07/10/2012)

3.06.080 Maximum rates.

The tax shall be levied on all persons residing, doing business and occupying space as a transient in the City as a tax on the privilege of using general municipal services and facilities of the City, at not to exceed the following rates:

(a)	as to persons occupying single-family residential units on other than a transient basis		$58.00 per residential unit per year
(b)	as to persons engaged in business activities subject to the City’s business license tax,
	i)	with one employee	$15.00 per year
	ii)	with 2 – 5 employees	$60.00 per year
	iii)	with 6 – 12 employees	$90.00 per year
	iv)	with 13 – 25 employees	$120.00 per year
	v)	with 26 – 50 employees	$180.00 per year
	vi)	with 51 – 100 employees	$300.00 per year
	vii)	with over 100 employees	$600.00 per year
(c)	as to persons residing as tenants in apartment units or mobile home parks for a period of longer than 30 days		$58.00 per rental unit per year
(d)	as to persons occupying a room or rooms in a hotel, inn, tourist home or house, motel, or other lodging for any period of 30 days or less		Two percent (2%) of the rent

(Ord. 1843, Added, 07/10/2012)

3.06.090 Methods of collection.

The tax constitutes a debt owed by the persons identified in Section 3.06.080 to the City, which is extinguished only by payment of the amount of the tax in the manner herein provided.

As to persons in category (a) of Section 3.06.080, the tax shall be added to and collected together with and not separately from and at the same time and in the same manner and subject to the same penalties for nonpayment as the charges for water and sewer service rendered by the City to occupied residential property; provided, that neither the water nor sewer service shall be discontinued because of nonpayment of the tax.

As to persons in categories (b) and (c) of Section 3.06.080, the tax shall either: (A) be added to and collected together with and not separately from and at the same times and in the same manner and subject to the same penalties for nonpayment as the City’s business license tax, or (B) collected by direct, periodic billing.

As to persons in category (d) of Section 3.06.080, the tax shall be added to and collected together with and not separately from and at the same times and in the same manner and by the same persons as the City’s transient occupancy tax.

Collection of the tax from persons who are exempt from the City’s business license tax or transient occupancy tax shall be accomplished by direct, periodic billing or other means deemed appropriate by the Tax Administrator.

The City may modify or amend the methods of collection herein set forth to clarify any ambiguity or uncertainty therein or to render the collection of the tax more effective or to minimize or ameliorate inequities or to provide a more efficient method of collection now or hereafter provided by law.

Any tax required to be paid by a person referred to in category (d) of Section 3.06.080 which has been collected by an operator but which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the operator. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount plus the City’s cost of recovery including, but not limited to, fees for attorneys and expert witnesses.

(Ord. 1843, Added, 07/10/2012)

3.06.100 Duration.

The tax shall be levied for a maximum of 25 years from the date of its imposition, which shall be the day following the expiration of the Measure I excise tax approved by the voters on November 8, 1988.

(Ord. 1843, Added, 07/10/2012)

Article III. Administrative Provisions

3.06.110 Rules and regulations.

The Tax Administrator shall have power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein imposed; and a copy of such rules and regulations shall be on file and available for public examination in the Tax Administrator’s office. Failure or refusal to comply with any rules and regulations promulgated under this chapter shall be deemed a violation thereof.

(Ord. 1843, Added, 07/10/2012)

3.06.120 Exemption.

Nothing in this chapter shall be construed as imposing a tax upon any person if imposition of such tax upon that person would be in violation of the Constitution of the United States or the Constitution of the State of California.

(Ord. 1843, Added, 07/10/2012)

3.06.130 Reporting and remitting.

Each operator shall, on or before the last day of each month, make a return to the Tax Administrator, on forms provided by the Tax Administrator, stating the amount of tax collected by the operator during the preceding month. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator is authorized to require such further information as the Tax Administrator deems necessary to properly determine if the tax imposed by this chapter is being levied and collected in accordance with this chapter. Returns and remittances are due immediately upon cessation of business for any reason.

(Ord. 1843, Added, 07/10/2012)

3.06.140 Assessment – Administrative remedy.

The Tax Administrator may make an assessment for taxes not paid or remitted by a person required to pay or remit. The Tax Administrator shall prepare a notice of the assessment and of a public hearing thereon, which shall refer briefly to the amount of the taxes and penalties imposed and the time and place where such assessment is payable and of the public hearing that shall be submitted to the Council for confirmation or modification. The Tax Administrator shall mail a copy of such notice to the person taxed (and to the operator if the tax is payable by a person described in category (d) of Section 3.06.080) at least 10 days prior to the date of the hearing and shall post such notice for at least five continuous days prior to the date of the hearing on the official bulletin board of the City where Council meeting notices are posted. Any interested party having any objections may appear and be heard at the hearing, provided the objection is filed in writing with the Tax Administrator prior to the time set for the hearing. At the time fixed for the hearing and for considering said assessment, the Council shall hear the same together with any objection filed as aforesaid. The Council may thereupon confirm or modify said assessment by motion of the Council. The assessment authorized under this section is not a lien on real property nor shall it be enforced through a lien on real property.

(Ord. 1843, Added, 07/10/2012)

3.06.150 Refunds.

A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter, it may be refunded as provided in this section.

B. A person required to collect and remit taxes imposed under this chapter 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 did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the person taxed or credited to charges subsequently payable by the person taxed to the person required to collect and remit.

C. No refund shall be paid under the provisions of this section unless the claimant establishes the right thereunto by written records showing entitlement thereto. No refund shall be paid unless a claim therefor is made within one year of the date of the accrual of the refund.

(Ord. 1843, Added, 07/10/2012)

Article IV. Procedures

3.06.160 Power in addition.

The powers conferred by this chapter are in addition to, and the limitations imposed by this chapter do not affect, the powers conferred by any other law or ordinance.

(Ord. 1843, Added, 07/10/2012)

3.06.170 Chapter controlling.

If this chapter is inconsistent with any other law, this chapter is controlling.

(Ord. 1843, Added, 07/10/2012)

3.06.180 Liberal construction.

This chapter shall be liberally construed to promote its objects.

(Ord. 1843, Added, 07/10/2012)

3.06.190 Defect or omission, validity of proceedings or taxes.

If the jurisdiction of the Council to order the proposed act is not affected, the defect or omission of any officer in proceedings under this chapter does not invalidate the proceedings or taxes levied under this chapter.

(Ord. 1843, Added, 07/10/2012)