HomeMy WebLinkAbout38.87 ORDINANCE NO. 38.87
AN URGENCY AND EMERGENCY. ORDINANCE OF THE
· CITY OF SARATOGA' INC~ASING CERTAIN BUSINESS
LICENSE FEES IN pROPORTION. TO ~E INC~ASE
IN THE CONSUMER PRICE INDEX FROM DECEMBER.,
1974 TOMARCH, 1978, ANDAMENDING CHAPTER 4
OF THE SARATOGA CITY CODE IN ~LATiON THE~TO
The City Council of the City of Saratoga does hereby
ordain as follows:
Section 1: Section~4=ll0.1 is hereby added to Chapter 4
of the Saratoga City Code to read as follows:
Section 4-110.1. Increase in Business License Tax
Rate Schedule.
The business license tax fees set forth in
Classification "B" and Classification "C"(~) be and each of them
is declared to be increased by an amount equal to 25% of each of said
fees for each of the business and occupations therein set forth, to
be effective immediately, save and except to existing businesses
which have pre-existing business licenses, the same shall become
effective at the next annual renewal date of each of said existing
licenses. Where each respective fee-~ plus 25% thereof, results in
a number including fractions of .a dollar, the same s~l~ll be rounded
off to the nearest dollar figure.
Sec~io~'!~]i This ordinance is an ordinance relating to that
portion of Article V which is directed to revenue purposes, and to
that extent is an ordinance relating t~ revenue'for the.usual and
current expenses of this City.. It is an urgency ordinance affecting,
and for the immediate preservation of, the public health, peace, safety
and welfare, and the same-shall be and become effective immediately
upon the date of its passage and adoptionj It is based ~pon the
increase in the San'Francisco-Oakland Bay Area All Items Consumer
Price Index from its December, 1974 level of 152.1 to its M~rch,
1978 level of 191.0, which increase is approximately 25.6%, and the
increase has been rounded down to a 25% ind~ease, and is geared to the
purchasing power of the U.S. Dollar. The facts ~onstituting the
urgency and emergency are as follows:
This City must act immediately to enact this ordinance
because of the drastic economic impact upon the customary and
usual sources of revenue to this City by the so-called Jarvis-Gann
Initiative (Proposition 13) which is a constitutional ~mendment ~hich,
if effective at all, will go into effect and be'operative on'July 1,
1978, and will severely limit this City's ability to'raise funds for
usual and normal operation and expenses of said City by the use of
real ~nd personal property taxes.
The above and foregoing ordinance was introduced at a
regular meeting of the~C±~y~Council of the City of Saratoga~IT~VT~~
held on the 27th' day of June , 1978 as an urgency and
emergency measure, and was thereafter passed and adopted by /
said Council on said date 'by the following vote:
AYES:
Councilmen Ko[b, Motteon{, C~II0n, Kraus & Corr
NOES: Non~ ~
AB SENT: Non~ '
The above and foregoing is
copy of OI'c-{insnce 3,~ ~ ~ trV~ and correct
pa[://s~ s~ ~ .ccord,~gj ,o la~;,, which has b~en
puny Cl~y C~er~
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ORDINANCE NO. 38.86
AN URGENCY AND EMERGENCY ORDINANCE OF THE CITY
OF SARATOGA IMPOSING AN EXCISE TAX ON THE
CONSTRUCTION OF BUILDINGS AND MOBILE HOME LOTS
IN THE CITY OF SARATOGA
The City Council of the City of Saratoga hereby
ordains as follows:
Section 1: Article V is hereby added to Chapter 14
of the Saratoga City Code, commencing with Section 14-50,
et seq., to establish an excise tax on the construction of
buildings and mobile home lots in the City of Saratoga, to
read as follows:
Section 14-50. Short Title.
This Article V shall be known as the Construction
Tax Ordinance of the City of Saratoga.
Section 14-51. Definitions.
(a) Buildinq. .Any structure intended for the shelter,
housing or enclosure of any person, animal or
chattel.
(b) Construct. As used in this ordinance, "construct"
shall mean the putting together, assembling,
erection or altering of construction materials,
components or modules into a structure, or
portion of a structure, and includes recon-
structing,' enlarging or altering any structure.
"Construct" also includes the moving and locating
of~a building, or portion thereof, onto a lot
or parcel of land, and also includes the improve-
ment of land as a mobile home lot.
(c) Dwellin~ Unit. ~ building used exclusively for
'residential occupancy by one family, with facili-
ties for living and the cooking and/or prepara-
tion of food.
(d) Duplex. A single building containing two dwelling
units.
(e) Apartment Dwelling. A building designed and u~ed
.tO house three or more families ~iving independetly
of each other.
(f) Floor Area. As used in this ordinance, "floor
area" shall mean the area of the several floors
of a building included within the surrounding
exterior walls of a building or portion thereof,
exclusive of vent shafts and courts. The floor
area of a building, or portion thereof, not
provided with surrounding exterior walls shall
be the usable area under the horizontal projec-
tion of the roof or floor above.
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(g) Mobile Home. As used in this ordinance, "mobile
home" shall mean a vehicle designed and equipped
for human habitation, including but not limited
to travel trailers, camp cars, recreational
vehicles, tent trailers, motor homes, etc.
(h) Mobile Home Lot. As used in this ordinance,
"mobile home lot" shall mean any area or portion
of a mobile home park designated, designed,
or used for the occupancy of one mobile home
on a temporary, semi-permanent, or permanent
basis.
(i) Mobile Home Park. As used in this ordinance,
"mobile home park" means any area or tract of
land where one or more mobile home lots are
rented or leased or held out for rent or lease
to accommodate mobile homes used for human
habitation.
(j) Person. As used in this ordinance, "person"
shall mean any domestic or foreign corporation,
firm, association, syndicate, joint stock company,
partnership of any kind, joint venture, club,
Massachusetts business or common law trust,
society or individual.
(k) Structure.. As used in this ordinance~ "structure"
shall mean anything constructed which is supported
directly or indirectly on the ground (at, above,
or below the surface of the ground).
Section 14-52. Imposition of Tax and Tax Rates.
An excise tax is hereby imposed upon every
person who constructs, or causes to be constructed, any building
or portion thereof, or any mobile home lot, in the City of
Saratoga, in which said person has an equity or title or other
interest either as an owner, lessee or otherwise.
The rate o~ tax imposed is hereby set and
established at the sum of.~lf0~per sq. ft. of the floor area of
any building or structure~d 7'~ per sq. ft. of the area
of any mobile home~o~.~_/~ Said tax rate may hereafter, from
time to time, be modified or changed by resolution of the City
Council, any such resolution to be published in the same manner
and within the same time limits as ordinances are required by
law to be published.
Section 14-53. Time of Payment; Refunds.
The amount of tax imposed for the construction
of any building, or portion thereof, shall be due and payable
at the time a building permit is issued to construct the same,
and the amount of tax imposed for the construction of any mobile
home lot shall be due and payable at the time a permit is issued
to construct and install electrical or plum~ing equipment to
service such mobile home lot (whichever permit is i~sued first);
provided, that there shall be a refund of the tax in the event
the permit expires or is revoked before the facilities for
which it is issued are constructed or installed.
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Section 14-54. Place of Payment.
The tax imposed under this ordinance shall be
paid to the Director of Inspection Services of the City of
Saratoga or his authorized agent.
Section 14-55. Exceptions.
(a) Circumstances under which a full o~ partial payment
of the excise tax shall be exempted are listed as follows:
(1) The construction of a residential unit which
is a replacement for a unit being removed from the same
lot or parcel.
(2) The construction of an addition to an
existing dwelling unit, provided that the addition
does not result in the Greation of an additional
dwelling unit.
(3) Construction by the City of Saratoga,
the United States or any agency or instrumentality
thereof, the State of California or any county, city
and county, district or any political subdivision of
the State of California, or any other governmental
agency.
(4) Reconstruction of a building which was
damaged or destroyed by earthquake, fire, flood or
other cause over which the owner had no control
(provided that compliance with any building ~ode
or other ordinance requirement of the City of Saratoga
or of any other applicable law shall not be deemed
a cause over which the owner has no control), but
only if the number of dwelling units in the building
is not increased and the number of square feet in the
building devoted to any use other than dwelling unit
is not increased. If the number of dwelling units
in the building and/or the num]Der of square feet in
the building devoted to any use other than dwelling
unit use is increased, then the tax imposed under
this ordinance shall apply to such increased number
of dwellings and/or such increased floor area.
(b) Nothing in this ordinance shall be construed
as imposing a tax upon any person when imposition of such tax
upon that person would be in violation of the Constitution
of the United States or of the State of CalifQrnia.
Section 14-56. Deposit and Use of Construction.Tax
Revenues.
All of the construction taxes collected pursuant
to the provisions of this Article shall be placed in the
General Fund, and shall from time to time be budgeted for
use for the usual and current expenses of the City and/or for
· capital improvements, and/or for such other legal uses and
purposes as from time to time is deemed necessary or advisable
by the City Council.
Section 2: Severability.
If any section, subsection, sentence, clause or phrase
of this ordinance is for any reason held by a court of competent
jurisdiction to be invalid, such~decision shall not affect the
validity of ~he remaining portions of this ordinance. The
City Council of the City of Saratoga hereby declares that it
would have passed this ordinance and each section, subsection,
sentence, clause and phrase thereof, irrespective of the
fact that any one or more sections, subsections, sentences,
clauses or phrases be held invalid or unconstitutional.
Section 3: This ordinance is an urgency ordinance
affecting, and for the immediate preservation of, the public
health, safety, peace, safety and welfare, and the same shall
become effective immediately upon the date of its passage
and adoption~ The facts constituting such urgency and emergency
are as follows:
This City must act immediately to enact this ordinance
because of the drastic economic impact upon the customary and
usual sources of revenue to this City by the so-called Jarvis-
Gann Initiative (Proposition 13) which is a constitutional
amendment which, if effective at all, will go into effect
and be operative on July 1, 1978, and will severely limit
this City's ability to raise funds for usual and normal
operation and expenses of said City by the use of real and
personal property taxes.
The above and foregoing ordinance was introduced at
a regular meeting of the City Council of the City of Saratoga
held on the 27th day of June , 1978 as an urgency and
emergency measure, and was thereafter passed and adopted by
said Council on said date by the following vote:
AYES: Coundlmen Kalb, Ma~teoni, Callon, Kraus & Corr
NOES: None ~/~//~2
ABSENT: None!
,--~ (/,C~4A OR /
~'=~ ', CITY c~ (ACTING)
[; ,. _- lhe above and foregoing s a true and correct
-, ..... ~- copy o~ OFCUDSm~ ' ~?. ~ which has b~en
pubUsha~ according ~o law.
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