Source: http://www.codepublishing.com/ca/Monterey/html/Monterey35.html
Timestamp: 2014-10-24 21:19:21
Document Index: 333778342

Matched Legal Cases: ['§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', '§ 35', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', '§ 2', '§ 2', 'art 6', 'art 6', 'art 9', 'art 20']

CHAPTER 35 TAXATION. IN GENERAL. SALES AND USE TAX. UNIFORM TRANSIENT OCCUPANCY TAX. REAL PROPERTY TRANSFER TAX. PUBLIC UTILITIES USE TAX. EMERGENCY MEDICAL SERVICES TAX.
CHAPTER 35.TAXATION.
§ 35-1. Transfer of City tax functions to County.
§ 35-2. Contract with county for performance of City tax functions.
Article 2. Sales and Use Tax.
§ 35-3. Purpose of Article.
§ 35-4. Operative date.
§ 35-5. Sales tax generally.
§ 35-6. Use tax generally.
§ 35-7. Adoption of state law amendments.
§ 35-8. Injunction against collection, etc., prohibited.
§ 35-9. Suspension of existing sales and use tax regulations.
Article 3. Uniform Transient Occupancy Tax.
§ 35-10. Definitions.
§ 35-11. Tax levied; payment of tax by transient.
§ 35-12. Exceptions from imposition of tax.
§ 35-13. Collection by operators, advertisement that tax not to be collected, etc., prohibited.
§ 35-14. Registration of visitor accommodation facilities.
§ 35-15. Reporting and remitting of collections.
§ 35-15.1 Remitting and reporting requirements upon cessation of business
§ 35-16. Penalties and interest.
§ 35-17. Failure to collect and report tax; determination of tax by Finance Director.
§ 35-18. Appeals.
§ 35-19. Records to be kept.
§ 35-20. Refunds.
§ 35-21. Collection by court action.
§ 35-22. Violations.
Article 4. Real Property Transfer Tax.
§ 35-23. Short title; authority for adoption.
§ 35-24. Imposition.
§ 35-25. Payment.
§ 35-26. Exemptions.
§ 35-27. Nonliability.
§ 35-28. Applicability of tax.
§ 35-29. Realty held by partnership.
§ 35-30. Enforcement of Article.
§ 35-31. Claims for refund.
§ 35-32 to Sec. 35-39. Reserved
Article 5. Public Utilities Use Tax.
§ 35-40. Definitions.
§ 35-41. City and constitutional exemptions.
§ 35-42. Intrastate telephone service.
§ 35-43. Electricity.
§ 35-44. Gas.
§ 35-45. Water.
§ 35-46. Tax deemed debt owed City; action for recovery of tax.
§ 35-47. Collection and remittance procedure.
§ 35-48. Powers and duties of tax administrator --generally.
§ 35-49. Same -- administrative agreements.
§ 35-50. Failure of service supplier to remit.
§ 35-51. Failure of service user to pay.
§ 35-52. Failure to file statement; hearing.
§ 35-53. Records to be kept.
§ 35-54. Refunds.
§ 35-55. Conflicts with State Public Utilities Commission.
§ 35-56. Utility User Tax Exemptions
Article 6. Emergency Medical Services Tax.
§ 35-57. Purpose and Intent.
§ 35-58. Definitions.
§ 35-59. Authority for a Special Tax.
§ 35-60. Amount of Tax Imposed.
§ 35-61. Exempt.
§ 35-62. Collection.
§ 35-63. Imposition of Tax.
§ 35-64. Determination of Land Use.
§ 35-65. Use of Tax Proceeds.
§ 35-66. Administrative Interpretation.
§ 35-67. Duration, Amendment or Repeal.
§ 35-68. Effective Date.
Sec. 35-1. Transfer of City Tax Functions to County.
Article 2, Chapter 2, Division 1, Title 5 of the Government Code of the state, relating to transfer of City tax functions for chartered cities, namely Sections 51540 to 51561, is hereby adopted, and such Sections are hereby referred to for further particulars, except that Section 51550 shall be amended to comply with Section 6.13 of the Charter of the City.
Sec. 35-2. Contract with County for Performance of City Tax Functions.
The Mayor is authorized and directed to enter into a contract with the Board of Supervisors of the County which shall provide for the transfer of the City tax functions, as set out in Section 35-1, and shall provide for the compensation to be paid by the City to the County for such services.
ARTICLE 2.SALES AND USE TAX.
Sec. 35-3. Purpose of Article.
The City Council hereby declares that this Article is adopted to achieve the following among other purposes, and directs that the provisions of this Article shall be interpreted in order to accomplish those 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 Revenue and Taxation Code of the state.
(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 such Revenue and Taxation Code.
(c) To adopt sales and use tax regulations which impose a 1% tax and provide a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adopts itself as fully as practical 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 state sales and use taxes.
(d) To adopt sales and use tax regulations which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5, Division 2, of such Revenue and Taxation Code, minimize the cost of collecting City 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.
Sec. 35-4. Operative Date
This Article shall become operative on July 1, 1956 and prior thereto this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations; provided, that if this City shall not have contracted with the State Board of Equalization, as above set forth prior to July 1, 1956, this Article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization; provided, that this Article shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County.
Sec. 35-5. Sales Tax Generally.
(a) Imposed. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of 1% of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date of this Article.
(b) Consummation of retail sales. 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 his 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, 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 at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.
(c) State laws. 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 of the state, all of the provisions of Part 1, Division 2, of such code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this Section as though fully set forth herein.
(d) City named as taxing agency. Wherever, and to the extent that, in Part 1, Division 2 of such State Revenue and Taxation Code, the state is named or referred to as the taxing agency, the City shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City 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 City 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 City or any agency thereof, rather than 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 such 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 that code; and, in addition, the name of the City shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of such Revenue and Taxation Code, as adopted.
(e) Seller’s permit. If a seller’s permit has been issued to a retailer under Section 6068 of such Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this Section.
(f) Exclusion from gross receipts. There shall be excluded from the gross receipts by which the tax is measured the following:
1. The amount of any sales or use tax imposed by the state upon a retailer or consumer.
2. Receipts from sales to operators of common carriers and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City.
Sec. 35-6. Use Tax Generally.
(a) An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on or after the operative date of this Article for storage, use or other consumption in the City at the rate of 1% 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 regardless of the place to which delivery is made.
(b) Except as provided in this Article, and except insofar as they are inconsistent with the provisions of Part 1.5, Division 2, of the Revenue and Taxation Code of the state, all of the provisions of Part 1, Division 2 of such code, as amended and in force and effect on April 1, 1956, applicable to use taxes, are hereby adopted and made a part of this Section as though fully set forth herein.
(c) Wherever and to the extent that in Part 1, Division 2 of such Revenue and Taxation Code, the state is named or referred to as the taxing agency, the name of this City shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this City 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 City 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 City or any agency thereof rather than 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 of tangible personal property which would not otherwise be exempt from this tax while such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1, Division 2 of such Revenue and Taxation Code, 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 that code; and in addition the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of such Revenue and Taxation Code, as adopted, and the name of the City 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.
(d) There shall be exempt from the tax due under this Section, the following:
2. 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 such Revenue and Taxation Code by any city and county, county or city in this state.
3. 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 which are regulated by the Public Utilities Commission of the state.
4. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.
Sec. 35-7. Adoption of State Law Amendments.
All amendments of the Revenue and Taxation Code of the state, enacted subsequent to the operative date of this Article, which relate to the sales and use tax and which are not inconsistent with Part 1.5, Division 2 of such Revenue and Taxation Code, shall automatically become a part of this Article.
Sec. 35-8. Injunction against Collection, etc., Prohibited.
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 City, or against any officer of the state or this City, to prevent or enjoin the collection under this Article or Part 1.5, Division 2 of the Revenue and Taxation Code of the state of any tax or any amount of tax required to be collected.
Sec. 35-9. Suspension of Existing Sales and Use Tax Regulations.
At the time this Article goes into operation, the provisions of Ordinance Nos. 820 C.S. and 821 C.S. of the City, as amended, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, that if for any reason it is determined that the City is without power to adopt this Article, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this Article, the provisions of Ordinance Nos. 820 C.S. and 821 C.S., as amended, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of 1% continuously from and after July 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this Article, the provisions of Ordinance Nos. 820 C.S. and 821 C.S., as amended, shall again be in full force and effect at the rate of 1%. Nothing in this Article shall be construed as relieving any person of the obligation to pay to the City any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 820 C.S. and 821 C.S., as amended, in force and effect prior to and including June 30, 1956.
ARTICLE 3.UNIFORM TRANSIENT OCCUPANCY TAX.
Sec. 35-10. Definitions.
Visitor Accommodation Facility. Any building, portion of any building, or group of buildings in which there are guest rooms or suites, including housekeeping units for transient guests, where lodging with or without meals is provided. This definition excludes Vacation Time-Share Facilities.
Occupancy. The use or possession, or the right to the use or possession, of any room or portion thereof in any visitor accommodation facility for dwelling, lodging or sleeping purposes.
Operator. The person who is proprietor of the visitor accommodation facility, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, manager or any other capacity. Where the operator performs 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 his principal. Compliance with the provisions of this Article by either the principal or the managing agent shall be considered to be compliance by both.
Rent. The consideration charged, whether or not received, for the occupancy of space in a visitor accommodation facility, 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 therefrom whatsoever.
Finance Director. The Finance Director of the City of Monterey.
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 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a visitor accommodation facility shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement, in writing, between the operator and the occupant providing for a longer period of occupancy.
Sec. 35-11. Tax levied; payment of tax by transient.
For the privilege of occupancy in any visitor accommodation facility, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the visitor accommodation facility at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the visitor accommodation facility. If, for any reason the tax due is not paid to the operator of the visitor accommodation facility, the Finance Director may require that such tax shall be paid directly to the City.
Sec. 35-12. Exceptions from Imposition of Tax.
No tax under this Article shall be imposed upon the following:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax.
(b) Any federal or State of California officer or employee when on official business and when the room charge is paid directly by the United States Government or the State of California. This exemption does not apply to a transient employed by an exempt entity from payment of the tax when the payment is later reimbursed by the entity.
(c) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director.
Sec. 35-13. Collection by operator; advertisement that tax not to be collected, etc., 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 rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a visitor accommodation facility 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.
Sec. 35-14. Registration of visitor accommodation facilities.
Within 10 days after commencing business, each operator of any visitor accommodation facility shall register with the Finance Director by completing a registration form provided by the City. Such registration form shall, among other things, provide the following information:
(a) The name of the visitor accommodation facility.
(b) The name and telephone number of the operator.
(c) The address and telephone number of the visitor accommodation facility.
(d) The date upon which the visitor accommodation facility began operation under this operator.
(e) The number of rooms available for rent.
(f) The County of Monterey Assessor’s Parcel Number of the visitor accommodation facility.
This registration application does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a visitor accommodation facility 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 City. This registration does not constitute a permit.
Sec. 35-15. Reporting and remitting of collections.
(a) Each operator of a visitor accommodation facility shall, on or before the last day of each odd numbered month, remit the full amount of taxes collected for the two previous months with the appropriate return form provided by the City as set forth following: July/August - due September 30; September/October - due November 30; November/December - due January 31; January/February - due March 31; March/April - due May 31; May/June - due July 31. In the event that the due date falls on Saturday, Sunday or a holiday which causes the city offices to be closed, the due date will become the first working day following the Saturday, Sunday or holiday. Failure of City to provide a return form does not excuse operator from the obligation to timely remit the tax pursuant to this Article. (Ord 3245 § 2, 1999)
(b) The Finance Director may establish shorter reporting periods for any visitor accommodation facility if deemed necessary in order to insure collection of the tax and may require further information in the return. The Finance Director may also require that an operator who is delinquent in payment of this tax be placed on a direct deposit system with taxes collected deposited directly into the City of Monterey’s TOT account established at the City’s bank on a weekly or daily basis.
(c) All taxes collected by operator pursuant to this Article are considered public monies and the sole and separate property of City from the time of collection and shall be received and held in trust for the City until remittance thereof is made by operator to the Finance Director.
Sec. 35-15.1 Remitting and Reporting Requirements upon Cessation of Business
(a) An operator who is transferring, selling or terminating its business shall notify the Finance Director in writing of such sale, transfer or termination and the name and address of the purchaser, or transferee at least 30 days in advance of the date of transfer, sale or termination, unless the decision to sell, transfer or terminate was made within less than a thirty (30) day period prior to the transfer, sale or termination, in which case the operator shall then immediately notify the Finance Director.
(b) Each operator upon cessation of business for any reason shall on or before 10 days following the cessation of business, make a return to the Finance Director on approved forms of the total taxable rents charged and the amount of tax collected. After filing the final return the operator shall make his records of account available for a closeout audit by the Finance Director or duly authorized City employee.
(c) If an operator who is liable for any tax or penalties under this Article sells or otherwise disposes of his business, his successor shall notify the Finance Director of the date of sale at least thirty (30) days before the date of sale or, if the decision to sell was made less than thirty (30) days prior to the actual sale, then immediately shall withhold a sufficient portion of the purchase price to equal the amount of such tax or penalty until the selling operator produces a receipt from the Finance Director showing that the tax or penalty has been paid or a tax clearance certificate from the Finance Director stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within thirty (3) days after such successor commences to conduct business, the successor shall deposit the withheld amount with the Finance Director pending settlement of the account of the seller.
(d) If the successor to the business fails to withhold a portion of the purchase price as required, it shall be liable to the City for the payment of the amount required to be withheld. Within thirty (30) days after receiving a written request from the successor for a tax clearance certificate stating that no tax or penalty is due, the Finance Director shall either issue the certificate or mail notice to the successor at its address as it appears on the records of the Finance Director of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.
Sec. 35-16. Penalties and Interest.
(a) Original delinquency. Any operator who fails to remit any tax imposed by the Article within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax or the estimated tax.
(b) Continued delinquency. Any operator who fails to remit any delinquent taxes on or before a period of 30 days following the date on which the taxes first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(c) Fraud. If the Finance Director determines that the nonpayment of any remittance due under this Article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections (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 1% 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 and such interest as accrues under the provisions of this Section shall become a part of the tax required to be paid.
(f) Audit Deficiency. If, upon audit by the City, an operator is found to be deficient in either its return or its remittance or both, the Finance Director shall immediately invoice the operator for the amount of the net deficiency plus a penalty of ten percent (10%) of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within 30 days of the date of the invoice, an additional 10% penalty shall be added to the original deficiency. In addition to the penalties imposed, any operator who fails to remit payment of billed audit deficiencies within 30 days of the date of the invoice shall pay interest at the rate of 1% per month or fraction thereof on the amount of the tax, exclusive of penalties.
Sec. 35-17. Failure to collect and report tax; determination of tax by Finance Director.
If any operator shall fail or refuse to collect the tax imposed by this Article and to make, within the time provided in this Article, any report and remittance of such tax or any portion thereof, the Finance Director shall proceed in such manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Finance Director shall procure such facts and information as is possible to obtain upon which to base the assessment of any tax imposed by this Article and payable by any operator who has filed or refused to collect the same and to make such report and remittance, the Finance Director 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 Finance Director 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 last known place of address. Such operator may within ten days after the serving or mailing of such notice make application, in writing, to the Finance Director 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 Finance Director shall become final and conclusive and immediately due and payable. If such application is made, the Finance Director shall give not less than five days written notice in the manner prescribed in this Section 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 Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this Section of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 35-18. (Ord. 3102, 1992; Ord. 1405, 1964)
Sec. 35-18. Appeals.
Any operator aggrieved by any decision of the Finance Director with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of tax due. Staff shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at the last known place of address. The findings of the City Council 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. 3102, 1992; Ord. 3080, 1991; Ord. 1405, 1964)
Sec. 35-19. Records to be kept.
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Article to keep and preserve, for a period of three years within the boundaries of this City, all business records as may be necessary to determine the amount of such tax for which the operator is liable for the collection and payment to the City. The Finance Director and authorized deputies or agents in the exercise of duties imposed by this Ordinance shall have the right to inspect such records at all reasonable times and to apply auditing procedures necessary to determine the amount of tax due to the City. All records which may be necessary to inspect shall be kept within the City or shall be produced within ten (10) working days of written notice at the business location within the City.
In the event that records are not produced upon request, or, such records are not reasonably able to be audited, tax, interest and penalties will be levied based upon the average room rate and occupancies for similar properties within the City during the audit period. Further, and without limitation, any operator who does not produce records following written notice as set forth herein shall pay, as a civil penalty, in addition to any tax, penalty or interest, the sum of $100.00 per day for each business day the records are not produced for audit.
Sec. 35-20. 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 City under this Article, it may be refunded as set forth in this Section; provided, that a claim in writing is filed in accordance with Section 1-8.2 and within a period of one year from the date of the claimed overpayment.
(b) Nothing in this section shall be deemed to bring into being or validate any claim for refund arising from a cause heretofore existent if such claim, whether filed or not, was or would have been invalid because of the then existing statutory term, and nothing in this section shall be deemed to validate, revive, restore or continue any claim for refund previously filed and denied.
(c) An 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 Finance Director that the person from whom the tax has been collected was not a transient; provided, that neither a refund nor 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 City by filing a claim in the manner provided in subsection (a) of this Section, but only when the tax was paid by the transient directly to the Finance Director, or when the transient having paid the tax to the operator establishes to the satisfaction of the Finance Director 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 therefor by written records showing entitlement thereto.
(f) It shall be a condition for all persons, including business organizations and entities of any form whatsoever, against whom a jeopardy determination or deficiency determination is made that, prior to the filing of any lawsuit, of any kind whatsoever, including a claim for refund of taxes, injunction, or writ of mandate, or other equitable process, the payment of all taxes, interest and penalties as determined by the City shall be required to be paid as a condition to seeking judicial review of any tax liability. No such legal action shall be proper unless all of the administrative remedies provided in the City Code shall have first been exhausted, including the payment of the full amount owed as set forth and determined by the City. (Ord. 3474 § 2, 2012; Ord. 3350, 2005)
Sec. 35-21. Collection by court action.
(a) 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 City and payable through the operator. Any tax collected by an operator which has not been paid to the City shall be deemed funds held in trust for the account of the City which are due and payable by the operator to the City pursuant to the provisions of this Article. Any person owing money to the City under the provisions of the Article shall be liable to an action brought in the name of the City of Monterey for the recovery of such amount.
(b) If any amount required to be paid to the City under this Article is not paid when due, the Finance Director may record in the office of the Monterey County Recorder a certificate which specifies the amount of tax and penalties due, the name and address of the operator liable for the same, a statement that the Finance Director has complied with all provisions of this Article in the determination of the amount required to be paid and a legal description of the real property owned by the operator. From the time of the recording of the certificate, the amount required to be paid together with penalties constitutes a lien upon all real property in the County owned by the operator or thereafter acquired before the lien expires. The lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the filing of the certificate unless sooner released or otherwise discharged.
(c) At any time within three (3) years after the recording of a certificate of lien under Section 35-21 (b), the Finance Director may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any tax and penalties required to be paid to the City under this Article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Finance Director may pay or advance to the sheriff or marshall such fees, commissions and expenses for services as are provided by law for similar services pursuant to a writ of execution.
(d) In lieu of issuing a warrant under subsection (c), at any time within the three (3) years after an assessment was issued or a certificate of lien was recorded under Section 35-21(b), the Finance Director may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the operator and sell any noncash or nonnegotiable property or a sufficient part of it at public auction to pay the amount of tax due together with any penalties, interest and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.
Sec. 35-22. Violations.
Any person violating any of the provision of this Article shall be guilty of a misdemeanor as provided by Section 1-7 of this Code, and shall be liable for costs incurred by City in the prosecution of any civil action filed for any such violation as provided by Section 1-7.1 of this Code.
It shall not be a defense to violations of this Article that the operator has forwarded any return due or tax collected to its principal or corporate headquarters, not that any failure to file or remit taxes was based on the direction or inaction of such principal or corporate headquarters.
Any person charged with the receipt, safekeeping, transfer, or disbursement of these public tax funds who fails to remit said taxes when due shall be subject to the provisions of Penal Code Section 424.
ARTICLE 4.REAL PROPERTY TRANSFER TAX.
Sec. 35-23. Short title; authority for adoption.
This Article shall be known as the “Real Property Transfer Tax Ordinance of the City of Monterey.” It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the state.
Sec. 35-24. Imposition.
There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the City shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at value of any lien or encumbrances remaining thereon at the time of sale) exceed $100, a tax at the rate of $.27-1/2 for each $500 or fractional part thereof.
Sec. 35-25. Payment.
Any tax imposed pursuant to Section 35-24 hereof 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.
Sec. 35-26. Exemptions.
Any tax imposed pursuant to this Article shall not apply to any instrument in writing given to secure a debt.
Sec. 35-27. Nonliability.
The United State or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia, shall not be liable for any tax imposed pursuant to this Article with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.
Sec. 35-28. Applicability of tax.
Any 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;
(b) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title II of the United States Code, as amended;
(c) Approved in an equity receivership proceeding in court involving a corporation, as defined in subdivision (3) of Section 506 of Title II of the United States Code, as amended; or
Subsections (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.
Any 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:
1. 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.
2. Such order specifies the property which is ordered to be conveyed.
Sec. 35-29. Realty Held by Partnership.
(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this Article by reason of any transfer of an interest in a partnership or otherwise, if:
1. Such partnership (or another 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 purposes of this Article, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair 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 b imposed pursuant to this Article by reason of a termination described in subsection (b) above, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
Sec. 35-30. Enforcement of Article.
The County Recorder shall administer this Article in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto.
Sec. 35-31. Claims for refund.
Claims for refund 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 of the state and shall be filed in accordance with Section 1.8.2 (3350 ; 03/2005).
Sec. 35-32 to Sec. 35-39. (Reserved for future use.)
ARTICLE 5.PUBLIC UTILITIES USE TAX.
Sec. 35-40. Definitions.
City. The City of Monterey.
Electrical corporation, gas corporation, telephone corporation, water corporation. Such terms shall have the same meanings as defined in Sections 218, 222, 234 and 241, respectively, of the Public Utilities Code of the state, as such Sections read on January 1, 1970.
Month. A calendar month.
Person. All domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals.
Service supplier. A person required to collect and remit a tax imposed under the provisions of this Article.
Service user. A person required to pay a tax imposed under the provisions of this Article.
Tax administrator. The Finance Director of the City.
Sec. 35-41. City and constitutional exemptions.
Nothing in this Article shall be construed as imposing a tax upon the City or any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or the state. The tax administrator shall prepare a list of the persons exempt from the provisions of this Article by virtue of this Section and furnish a copy thereof to each service supplier.
Sec. 35-42. Intrastate telephone service.
(a) There is hereby imposed a tax upon every person in the City, other than a telephone corporation, using telephone services for industrial, commercial or any use other than service to the person’s principal place of residence a tax at the rate of 5% of the charges made for said service.
Persons using telephone service for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.
(b) As used in this Section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones; except, that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge, shall be included in the base for computing the amount of tax due. The words “telephone communication services” shall not include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on October 1, 1967.
(c) The tax imposed in this Section shall be collected from the service user by the person providing the intrastate telephone communication services. The amount of tax collected in one month shall be remitted to the Finance Department on or before the last day of the following month.
(d) Notwithstanding the provisions of subsection (a) of this Section, the tax imposed under this Section shall not be imposed upon any person for using intrastate telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United State Code, as such Section existed on November 1, 1967.
Sec. 35-43. Electricity.
(a) There is hereby imposed a tax upon every person in the City, other than an electrical corporation or a gas corporation, using electrical energy for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.
Persons using electrical energy for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.
(b) As used in this Section, the words “using electrical energy” shall not be construed to mean the use of such energy from a storage battery; provided, that such term shall include the receiving of such energy for the purpose of using it in the charging of storage batteries.
(c) As used in this Section, the words “using electrical energy” shall not be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the City for resale.
(d) The tax imposed in this Section shall be collected from the service user by the person selling such electrical energy. The amount of tax collected in one month shall be remitted to the Finance Department on or before the last day of the following month.
Sec. 35-44. Gas.
(a) There is hereby imposed a tax upon every person in the City, other than a gas corporation or an electrical corporation, using gas service for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.
Persons using gas service for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.
(b) As used in this Section, the word “charges” shall not include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency.
(c) As used in this Section, the words “using gas” shall not be construed to mean the receiving of such gas by a gas corporation or a governmental agency at a point within the City for resale.
(d) The tax imposed in this Section shall be collected from the service user by the person selling the gas. The amount of tax collected in one month shall be remitted to the Finance Department on or before the last day of the following month.
Sec. 35-45. Water.
(a) There is hereby imposed a tax upon every person in the City, other than a water corporation, using water services for industrial, commercial or any use other than services to the person’s principal place of residence, a tax at the rate of 5% of the charges made for said service.
Persons using water service for their principal place of residence shall pay a tax in the amount of 2% of the charges made for said service. The tax shall be paid by the person or persons responsible for payment of the service.
(b) The tax imposed in this Section shall be collected from the service user by the person selling the water. The amount collected in one month shall be remitted to the Finance Department on or before the last day of the following month.
Sec. 35-46. Tax deemed debt owed City; action for recovery of tax.
Any tax required to be paid by a service user under the provisions of this Article shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the Finance Department shall be deemed a debt owed to the City by the person required to collect and remit. Any person owing money to the City under the provisions of this Article shall be liable to an action brought in the name of the City for the recovery of such amount.
Sec. 35-47. Collection and remittance procedure.
The duty to collect and remit the taxes imposed by this Article shall be performed as follows:
(a) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with regular billing practices of the service supplier. Except in those cases where a service user pays the full amount of such charges, but does not pay any portion of a tax imposed by this Article, or where a service user has notified a service supplier that he is refusing to pay a tax imposed by this Article which such service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
(b) The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this Article. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
Sec. 35-48. Powers and duties of tax administrator -Generally.
The tax administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this Article. The tax administrator shall have the power to adopt rules and regulations not inconsistent with the provisions of this Article for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes imposed by this Article and a copy of such rules and regulations shall be on file and available for public examination in the tax administrator’s office.
Sec. 35-49. Same -- Administrative agreements.
The tax administrator may make administrative agreements to vary the strict requirements of this Article so that collection of any tax imposed by this Article may be made in conformance with the billing procedures of a particular service supplier, so long as the overall result of such agreements results in collection of the tax in conformance with the general purpose and scope of this Article. A copy of each such agreement shall be on file and available for public examination in the tax administrator’s office.
Sec. 35-50. Failure of service supplier to remit.
(a) Taxes collected from a service user which are not remitted to the Finance Department on or before the due dates provided in this Article are delinquent. Any tax billed to a service user, but not paid to the service supplier, shall not be deemed an obligation of the service supplier unless such tax is thereafter paid to the service supplier.
(b) In addition to remitting the amount of the tax, any service supplier who fails to remit any tax imposed by this Article within the time required and upon ten days written notice to the service supplier of its failure to remit shall pay a penalty of 10% of the amount of the tax.
(c) If the tax administrator determines that the nonpayment by any service supplier of any remittance due under this Article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated above.
Sec. 35-51. Failure of service user to pay.
(a) Whenever the tax administrator determines that a service user has deliberately withheld the amount of any tax levied on him by the provisions of this Article from the amounts remitted to a service supplier required to collect the tax, or that a service user has failed to pay the amount of the tax to such service supplier for a period of four or more billing periods, or whenever the tax administrator deems it in the best interest of the City, he shall relieve such person of the obligation to collect taxes due under this Article from certain named service users for specified billing periods. The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier required to collect the tax, or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within 15 days from the date of the service of the notice upon him, which shall be the date of mailing of service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the tax herein required to be paid.
(b) In addition to the penalties imposed, any service user who fails to pay any tax imposed by this Article shall pay interest at the rate of 1/2 of 1% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the payment first became delinquent until paid.
Sec. 35-52. Failure to file statement; hearing.
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the tax administrator he fails to file a corrected statement, the tax administrator may determine the amount of tax due from such person by means of such information as he may be able to obtain.
In case such a 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 post office at the City, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the tax administrator for a hearing on the amount of the tax. If such application is made, or if application is not made within the time prescribed, the tax administrator shall cause the matter to be set for hearing within 15 days before the City Council. The tax administrator shall give at least ten days notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The City Council shall consider all evidence produced and make written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for the service of the notice of assessment.
Sec. 35-53. Records to be kept.
It shall be the duty of every service supplier required to collect and remit to the City any tax imposed by this Article, to keep and preserve, for a period of three years, all record as may be necessary to determine the amount of such tax such service supplier may have been required to collect and remit to the City, which record the tax administrator shall have the right to inspect at all reasonable times.
Sec. 35-54. Refunds.
(a) Filing Claim. 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 City under this Article, it may be refunded as provided in subsections (b) and (c) of this Section, provided a claim in writing is filed in accordance with Section 1.8.2 (3350 ; 03/2005).
(b) Refund to service supplier. A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once or erroneously or illegally collected or received.
(c) Refund to service user. Any service user may obtain a refund of taxes overpaid, paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this Section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the tax administrator that the service user has been unable to obtain a refund from the service supplier who collected the tax.
(d) Proof required. No refund shall be paid under the provisions of this Section unless the claimant establishes his right thereto by written records showing entitlement thereto.
Sec. 35-55. Conflicts with State Public Utilities Commission.
Nothing contained in this Article is intended to conflict with the applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the State Public Utilities Commission. In the event of any conflict, the provisions of such rules, regulations and tariffs shall control.
Sec. 35-56. Utility User Tax Exemptions
(a) Notwithstanding the provisions of Section 35-42, subsection (a), the tax imposed under said section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Division 2, Part 20 of the California Revenue and Taxation Code, or the tax imposed under Section 4251 of the Internal Revenue Code.
(b) Notwithstanding the provisions of subsection (a) of Sections 35-43 and 35-44, the tax imposed under said sections shall not be imposed upon any person using electrical and gas services who qualifies for and participates in the local electrical and gas corporation “Low Income Rate Assistance” program (LIRA).
ARTICLE 6.EMERGENCY MEDICAL SERVICES TAX.
Sec. 35-57. Purpose and Intent.
The purpose of this ordinance is to continue funding emergency medical services.
Sec. 35-58. Definitions.
Except where context otherwise requires the definitions given in this section govern the construction of this ordinance.
a. “Emergency medical services” shall mean and include salaries, equipment and training required to provide “first-in” response by fire personnel to provide emergency medical support to persons suffering medical emergencies.
b. “Benefit unit” shall mean the measure of benefit attributed to a property use, with a single-family residential use being the standard for a single benefit unit.
c. “Occupant” shall mean the person or persons who rent, lease, reside in or otherwise occupy the real property to which emergency medical services are available.
d. “Owner” shall mean the owner of the real property to which emergency medical services are available as shown on the County of Monterey most recent assessment roll.
e. “Year” shall be from the period from July 1 to the following June 30.
Sec. 35-59. Authority for a Special Tax.
A special tax for emergency medical services provided by the City of Monterey shall be levied upon all parcels of real property located within the City of Monterey. This tax shall be known as the Emergency Medical Services Special Tax. Such tax shall be levied commencing with Fiscal year 2000-2001 and thereafter for each succeeding fiscal year. This tax is solely for the purpose of raising revenue for the provision of emergency medical service.
Sec. 35-60. Amount of Tax Imposed.
An annual Emergency Medical Services Tax in the amount of up to $5.00 per “benefit unit” is imposed on owners of real property within the City of Monterey. The number of benefit units shall be determined by the use to which the owner has put the property as follows:
1A Vacant land, 1 .5
1B Vacant land, 2 or more .5
1C One SFD, 1 1
1D One SFD, 2 or more 1
1E Two SFD, 1 2
1G Misc. Improve .5
1H Two SFD, 2 ore more .5
2A Vacant .5
2B Two units, 1 2
2C Three/Four Units 3
2D Five/Fifteen Units 5
2E Sixteen/Thirty Units 16
2F Thirty-one Units or more 31
2G Condos 1
2H Mobile Home Parks 1/sp
2J One SFD Multi-zone 1
2K One SFD Multi-zone/surplus 1
2L Residential Timeshares 1
2M Vacant .5
3A Vacant Rural, 1-10 ac. .5
3B Vacant Rural, 11-40 ac. .5
3C Undevel, 41-300 ac. .5
3D Undevel, 301 ac. or more .5
3E Res. Use, Impr. up to 10 ac. 1
3F Res Use, Impr. 11-40 ac. 1
3G Rural Mobile Homes 1
3H Nurseries 2
4A Grazing with improvements 1
4B Dry Farm with improvements 1
4C Row crops .5
4D Field crops .5
4E Feed lots 1
4F Vineyards 1
4G Orchards 1
4H Ag preserves .5
4K Ag preserves .5
4L Open space .5
5A Vacant .5
5B Comm, shell-type 2
5C Sub stores 2
5D Comb store/off/res 4
5E Office bldg. - 1 4
5F Office bldg. - multi 4
5G Med/den office 4
5H Bank 4
5J Comm/SFD 1
5K Office condo 1
5N Hotel/motel .2/rm
5P Market 4
5Q Shop ctr. 7
5R Serv.stn. 2
5S Restaurant 4
5T Theater 4
5U Auto Sales 2
5V Misc. bldg 2
5W Recreation 2
5Z Vacant .5
6A Vacant .5
6B Light mfg 4
6C Heavy mfg 6
6D Indust. park 4
6E Warehouse 2
6F Auto wreck 2
6G Prod shed 2
6M Vacant .5
7C Frat Organ 4
7F Hosp/convos 5
8F Dev. gas/oil 6
8H Quarries 6
8J Labor camps 7
8K Improvements 1
Sec. 35-61. Exempt.
All parcels expressly exempt from this tax by State and Federal Law are not included in the above.
Sec. 35-62. Collection.
The tax for each benefit unit shall appear as a separate item on the tax bill. Any tax levied under this ordinance shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same penalties, fees and accrual of interest and the same procedure and sale in case of delinquency as provided for such taxes. Every penalty imposed and such interest as accrues under provisions of this Ordinance shall be come a part of the tax herein required to be paid.
Sec. 35-63. Imposition of Tax.
The tax is imposed on the owner as of July 1 each year. Computation. The tax per benefit unit shall be computed by the Director of Finance.
Sec. 35-64. Determination of Land Use.
The records of the County Assessor of the County of Monterey and the records of the City of Monterey may be used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder.
Sec. 35-65. Use of Tax Proceeds.
All proceeds of the tax levied and imposed hereunder shall be paid into a special City fund designated for use for Emergency Medical Services by the City Manager.
Sec. 35-66. Administrative Interpretation.
The City Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this ordinance. Such guidelines may establish new uses or may modify uses listed in Section 35.60.
Sec. 35-67. Duration, Amendment or Repeal.
The authorization to levy any tax imposed under this Ordinance shall continue from year to year. The City Council may amend or repeal this Ordinance or any provision thereof. Any amendment increasing the tax rates above the limits established by this Ordinance shall first be approved by at least two-thirds of the voters voting on the increase before it shall become effective.
Sec. 35-68. Effective Date.
This ordinance shall become effective on the thirty-first day following its adoption, provided that this ordinance is approved by not less than a two-thirds majority of the voters voting on the measure at an election to be held on Tuesday, March 7, 2000, and shall become operative on March 8, 2000.