(a) The City Council may provide funding for Special Event Subsidies in the General City Purposes Fund No. 100/56, Council Fee Subsidy Account, with a sub-account for each Council District and a sub-account for Citywide Special Events, or in another fund and accounts and sub-accounts as it deems appropriate. The amount of funding, if any, to be appropriated in the City budget for Special Event Fee subsidies shall be in the sole discretion of the City Council and Mayor. Special Event Fee subsidies may be provided only for Non-Commercial Special Events that promote a public purpose and provide a public benefit, and shall be limited to an amount up to 50 percent of the total eligible fees and charges, including salary costs, for services, equipment and materials required for the event. Further, subsidies shall be limited to two Non-Commercial Special Events per Sponsor per fiscal year. Provided, however, that this two event limitation shall not apply to recurring Certified Farmers’ Markets Sponsored by a non-profit organization or a local government entity (state, county or district). Provided, further, that block parties shall be eligible for a subsidy of 100 percent of fees and charges, including salary costs, and that recurring Certified Farmers’ Markets Sponsored by a non-profit organization or a local government entity (state, county or district) shall be eligible for a subsidy of up to 100 percent of fees and charges, including salary costs. No Special Event Fee subsidy shall be approved or provided for any Special Event unless it is confirmed that sufficient funding authorized for the subsidy exists in the fund and account or sub-account designated for that purpose in the City Budget.
(b) Requests for Special Event Subsidies shall be made in writing and presented to the affected Council office. Upon request made in writing and supported by the necessary information and documentation to establish that the requirements of this Article are met, including proof of non-profit or charitable status, as applicable, a subsidy may be provided by the affected Council office. As proof of their non-profit status, all non-profit organizations requesting Special Event Fee subsidies must provide a letter of determination by the IRS that the organization is exempt from federal income taxes under the Internal Revenue Code as an organization described in Section 501(c)(3) or other similar provision of the Internal Revenue Code.
(c) If the affected Council office determines that the event qualifies for a fee subsidy and that there exists sufficient funding authorized for that purpose, the Council Member shall notify the City Clerk in writing of that determination, the public purpose promoted and public benefit provided by the event, the total amount of the subsidy approved to be provided for the event, and the City fund and account from which the subsidy is to be provided. The subsidy shall be documented and provided in accordance with the procedures approved by the Council for expenditure of Council District Community Services appropriations and the requirements set forth in this Code. The City Administrative Officer shall report each quarter of the fiscal year or more frequently to the Council on the amounts of the subsidies provided since the last report.
(d) The group or organization receiving the benefit of the Special Event Fee subsidy must provide written assurances to the City’s satisfaction that the event will provide the stated public purpose and public benefit.
(e) Requests for Special Event Fee subsidies shall be referred to the Chief Legislative Analyst (CLA) for review and recommendation prior to a determination by the affected Council office. The CLA shall review the request for compliance with the requirements set forth in this Article and include a determination of the ability of the organization to fund the total cost of the event. Requests for Special Event Fee subsidies from non-profit organizations with an operating budget of less than $5 million will qualify for consideration by the affected Council office if all applicable requirements of this Article are met. A non-profit organization may be disqualified for consideration for a Special Event Fee subsidy depending on the organization’s operating budget, or its refusal to provide sufficient financial information to the CLA to make a determination of its financial capability.
(f) Each action by an affected Council office to approve a Special Event Fee subsidy request must include a finding that there are sufficient funds available in the amount approved from the appropriate sub-account in the General City Purposes Fund No. 100/56, Council Fee Subsidy Account.
(g) The City Clerk shall track the number and amount of Development Fee subsidies approved by the Council and forward that information to the CAO for inclusion in financial status reports.
(h) The CAO and the Chief Legislative Analyst shall review the Special Event Fee Subsidy Policy set forth in this Article annually, in conjunction with the annual budget deliberations, and report to the City Council on the fiscal impact on the General Fund.
(i) Special Event Fees shall not be waived except as expressly authorized by applicable law. Subsidies of Special Event Fees shall be provided only in accordance with this Article.
(j) The City Clerk is authorized to prepare and execute, subject to the prior approval of the City Attorney as to form, all contracts required to accomplish the authorized subsidies of Special Events, including Citywide Special Events.
SECTION HISTORY
Article and Section Added by Ord. No. 180,881, Eff. 10-26-09.