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CHAPTER 13: TAXATION
ARTICLE I. ASSESSMENTS, FEES AND TAXES
ARTICLE II. TRANSIENT OCCUPANCY TAX
13-16. Amount of tax
13-17. Payment to operator or tax collector
13-18. Exemption from tax
13-19. Collection of tax
13-20. Retention of records
13-21. Transient occupancy registration certificate
13-22. Posting of certificate
13-23. Reporting requirements
13-24. Remittance of tax
13-25. Taxes in trust for city
13-26. Failure to remit tax
13-27. Continued failure to remit tax
13-28. Fraudulent nonpayment of tax
13-29. Interest on tax
13-30. Merging with tax
13-31. Operator's failure to collect, report and remit tax
13-32. Notice to operator
13-33. Appeal by operator
13-34. Appeal hearing
13-35. Conduct of hearing
13-37. Judicial action
13-38. Filing claim for refund
13-39. Decision of tax collector
13-40. Appeal by operator
13-41. Credit against subsequent taxes
13-42. Refund to operator
13-43. Transient's claim for refund
13-44. Written records of refund
13-45. Tax deemed debt to city
13-46. Duty of successor of operator
13-47. Issuance of tax clearance certificate
13-48. Appeal by successor operator
13-49. Action by city to collect tax
ARTICLE III. TAX FOR PURPOSE OF PARKS, MUSIC AND ADVERTISING
13-61. Annual tax; collection
13-62. Disposition of funds
ARTICLE IV. PARK AND ACQUISITION AND DEVELOPMENT TAX
13-70. “Dwelling unit” defined
13-71. Tax levied; payment prerequisite to issuance of building permit or mobile home park sewer encroachment permit
13-73. Disposition of revenue; park acquisition and development fund established
ARTICLE V. WATER AND STREET FUNDS
13-80. “M.W.D. Water Fund” created; deposits and expenditures from fund
13-81. Special gas tax improvement fund created
13-82. Source of funds
13-83. Expenditure of funds
ARTICLE VI. SPECIAL TAXES
13-90. Community Facilities District No. 5 (RiverPark)
13-91. Community Facilities District No. 6 (Northshore at Mandalay Bay)
ARTICLE I. ASSESSMENTS, FEES AND TAXES
ARTICLE II. TRANSIENT OCCUPANCY TAX
For the purpose of this article, the following words shall have the following meanings:
(A) CAMPING SITE - A space designed and promoted for the purpose of locating a trailer, tent, tent trailer, pickup camper, or other similar device used for camping.
(B) EXEMPT HOTEL - A hotel that charges room rents not exceeding maximum rentals of $10 per day for single and $15 per day for double occupancy on the effective date of this section.
(C) HOTEL - Any commercial establishment or any portion of any commercial establishment that provides for the occupancy of transients for dwelling, lodging or sleeping purposes, whether by the day, week or month, and includes any hotel, inn, motel or commercial establishment of similar nature.
(D) OCCUPANCY - The use or possession or the right to the use or possession of a room or rooms or other living space, thereof in any hotel, timeshare estate rental or other lodgings for dwelling, lodging or sleeping purposes.
(E) OPERATOR - The proprietor or managing agent of a hotel, timeshare estate rental or other lodgings whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity.
(F) OTHER LODGINGS - A camping site or a space at a campground or recreational vehicle park not including any facilities operated by a local government entity or any campsite owned and operated by the State.
(G) PERSON - Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(H) RECREATIONAL VEHICLE PARK - A property that is designed and promoted for the purpose of locating a recreational vehicle whether for a day, week or month.
(I) RENT - The consideration charged, whether or not received, for the occupancy of space in a hotel, timeshare rental or other lodgings 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 deductions therefrom whatsoever.
(J) TAX COLLECTOR - The finance director of the city or designee.
(K) TIMESHARE ESTATE - A right of occupancy in a timeshare project which is coupled with an estate in the real property.
(L) TIMESHARE ESTATE RENTAL - The renting of any timeshare estate to transients, unaccompanied by the timeshare estate owner, for dwelling, lodging or sleeping purposes, whether by day, week or month.
(M) TRANSIENT - A 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 days or less, counting portions of calendar days as full days unless there is an agreement in writing between the operator and the occupant providing for a period of occupancy longer than 30 days.
(`64 Code, Sec. 29-5) (Ord. No. 2469)
For the privilege of occupancy in any hotel, timeshare estate rental or other lodgings in the city, each transient is subject to and shall pay a tax in the amount of 10 % of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city that is extinguished by payment to the operator.
(`64 Code, Sec. 29-6) (Ord. No. 2469)
The transient shall pay the tax to the operator 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 hotel, timeshare estate rental or other lodgings. If for any reason the tax due is not paid to the operator, the tax collector may require the transient to pay such tax directly to the tax collector.
(`64 Code, Sec. 29-7) (Ord. No. 2469)
(A) The tax shall not apply to any transient occupying space in an exempt hotel if the exempt hotel has a current certificate of eligibility on file with the tax collector.
(B) The tax shall not apply to any person who is required to obtain a shelter in a hotel by reason of circumstances such as fire, flood, or other disaster which makes that person's usual residence uninhabitable. Such person shall prove that his/her residence is in an area that has been officially declared a disaster area by local, State or federal authorities.
(C) An employee or officer of the United States government or an employee or officer of the State government may be exempt from paying the tax. To be exempt from paying the tax, the federal or State officer or employee shall execute, under penalty of perjury, a standard form, as approved by the city attorney and maintained in the city clerk's office, claiming such exemption.
(`64 Code, Sec. 29-8) (Ord. No. 2469, 2736)
The operator shall collect the tax at the same time as the rent is collected from the transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. Operators shall not 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 the tax will not be added to the rent or that, if added, any part will be refunded except in the manner provided herein.
(`64 Code, Sec. 29-9) (Ord. No. 2469)
Every operator liable for the collection and payment to the city of the tax shall keep and preserve for not less than four years all records that may be necessary to determine the reasonable request by the tax collector.
(`64 Code, Sec. 29-10) (Ord. No. 2469, 2736)
Within 30 days of commencing business each operator renting occupancy to transients shall register with the tax collector. Upon such registration the tax collector shall issue to such operator a transient occupancy registration certificate (“certificate”).
(`64 Code, Sec. 29-11) (Ord. No. 2469)
The operator shall post and at all times keep posted in a conspicuous place on the premises of the hotel, timeshare estate rental or other lodgings the certificate.
(`64 Code, Sec. 29-12) (Ord. No. 2469)
(A) Each operator, on or before the last day of the month following the last day of the previous month, or at the close of any other reporting period established by the tax collector, shall provide a written report to the tax collector, on forms approved by the tax collector, of the total rents charged and received and the amount of the tax collected by the operator. The tax collector may require additional information from the operator.
(B) Information in such reports about total rents charged and received and the amount of tax collected by the operator is received in confidence and shall not be disclosed to the public, except as required by law.
(`64 Code, Sec. 29-13) (Ord. No. 2469, 2517)
(A) At the time the written report is filed, the operator shall remit the full amount of the tax collected to the tax collector.
(B) A written report accompanied with payment of the full amount of tax shall be provided to the tax collector within 15 days of cessation of business by an operator.
(`64 Code, Sec. 29-14) (Ord. No. 2469)
The operator shall hold all taxes collected in trust for the city until payment is made to the tax collector.
(`64 Code, Sec. 29-15) (Ord. No. 2469)
Any operator who fails to remit the tax within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
(`64 Code, Sec. 29-16) (Ord. No. 2469)
Any operator who fails to remit the tax on or before a period of 30 days following the date on which the tax first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax.
(`64 Code, Sec. 29-17) (Ord. No. 2469)
If the tax collector determines that the nonpayment of the tax is due to fraud, a penalty of 25 percent of the amount of the tax shall be added to the amount in addition to any penalties.
(`64 Code, Sec. 29-18) (Ord. No. 2469)
In addition to the penalties imposed, any operator failing to timely remit the tax shall pay interest at the rate of .05 percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the tax first became delinquent until the tax is paid.
(`64 Code, Sec. 29-19) (Ord. No. 2469)
Every penalty imposed and such interest as accrues shall become a part of the tax required to be paid.
(`64 Code, Sec. 29-20) (Ord. No. 2469)
If an operator fails or refuses to collect the tax or to timely make any report or timely remit the tax or any portion thereof, the tax collector shall proceed to prepare an estimate of the tax due. The tax collector shall assess such estimated tax, interest and penalties against the operator.
(`64 Code, Sec. 29-21) (Ord. No. 2469)
The tax collector shall notify the operator of the amount of tax assessed by serving a written notice personally or by depositing the notice in the United States mail, postage prepaid, addressed to the operator at the operator's last-known place of business.
(`64 Code, Sec. 29-22) (Ord. No. 2469)
Any operator objecting to the amount of tax assessed in the notice may file with the city clerk a written request for an appeal hearing, accompanied by the hearing fee, within 14 days of receiving the notice from the tax collector.
(`64 Code, Sec. 29-23) (Ord. No. 2469)
Upon receiving a request for an appeal hearing, the city clerk shall send the request to a hearing officer. The hearing officer shall promptly schedule the matter for hearing. At least ten days before the hearing, the hearing officer shall mail written notice of the date, time and location of the hearing to the operator and tax collector.
(`64 Code, Sec. 29-24) (Ord. No. 2469)
(A) All hearings shall be open to the public.
(B) A representative of the tax collector shall first present evidence to justify the amount assessed. Thereafter, the operator may present evidence, the burden of proof to justify the assessment is on the tax collector.
(C) The hearing officer shall conduct the hearing in an informal fashion and shall not be bound by the technical rules of evidence.
(`64 Code, Sec. 29-25) (Ord. No. 2469)
Within 14 days of the conclusion of the hearing, the hearing officer shall issue and mail to the operator and the tax collector a written decision containing a statement of the reasons for the decision.
(`64 Code, Sec. 29-26) (Ord. No. 2469)
The operator may seek judicial review of the hearing officer's decision within the time and in the manner provided by Cal. Code of Civil Procedure, Sections 1094.5 and 1094.6.
(`64 Code, Sec. 29-27) (Ord. No. 2469)
Whenever the amount of any tax, interest or penalty may have been overpaid, paid more than once or erroneously or illegally collected or received by the tax collector, the operator may be eligible for a refund of the tax paid, if, within three years after the date of payment, the operator files with the tax collector a written claim therefor. The operator shall set forth, under penalty of perjury, the specific grounds and facts upon which the claim is founded. The claim shall be made on a form provided by the tax collector.
(`64 Code, Sec. 29-28) (Ord. No. 2469)
The tax collector shall issue and mail to the operator a written decision denying or approving the claim and a statement of the reasons for the decision within 14 days of receipt of the claim for a refund.
(`64 Code, Sec. 29-29) (Ord. No. 2469)
(`64 Code, Sec. 29-30) (Ord. No. 2469)
The operator shall apply any amount determined to be owed to operator by the city as a credit for subsequent taxes.
(`64 Code, Sec. 29-31) (Ord. No. 2469)
The operator may receive any amount determined to be owed to operator by the city by direct payment to the operator if the operator provides evidence to the tax collector that the operator is no longer operating in the city or that the operator will cease such operation before the credit may be applied to subsequent taxes.
(`64 Code, Sec. 29-32) (Ord. No. 2469)
If the tax was paid directly by the transient to the tax collector or if the transient has paid the tax to the operator and established to the tax collector's satisfaction that the transient has been unable to obtain a refund from the operator, the transient may apply for a refund from the tax collector by filing a claim in accordance with the procedure set forth in section 13-38.
(`64 Code, Sec. 29-33) (Ord. No. 2469)
The tax collector shall not pay any refund unless the claimant establishes a right thereto by written records showing that he/she is entitled thereto.
(`64 Code, Sec. 29-34) (Ord. No. 2469)
(A) Any tax required to be paid by any transient shall be deemed a debt owed by the transient to the city.
(B) Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city.
(`64 Code, Sec. 29-35) (Ord. No. 2469)
(A) If an operator is liable for any tax, penalties or interest and sells or otherwise disposes of the business, the successor operator shall notify the tax collector of the date of purchase of the hotel, timeshare rental or other lodging, at least 30 days before the date of purchase or if the decision to sell was made less than 30 days prior to actual purchase, then immediately, and shall withhold a sufficient portion of the purchase price to equal the amount of any tax, penalties or interest due until the operator produces a tax clearance certificate from the tax collector stating that no tax, penalties or interest is due. The standard form of the tax clearance certificate shall be as approved by the city attorney and maintained in the city clerk's office.
(B) If the operator does not present a receipt or tax clearance certificate within 90 days after the successor operator commences to conduct business, the successor operator shall deposit the withheld amount with the tax collector.
(C) If the successor operator fails to withhold a portion of the purchase price as required, the successor operator shall be liable to the city for the payment of the tax required to be withheld.
(`64 Code, Sec. 29-36) (Ord. No. 2469, 2736)
(A) A successor operator attempting to obtain ownership of a hotel, timeshare rental or other lodging, the operator of which is required to collect the tax, may request the tax collector to issue a tax clearance certificate.
(B) (1) Within 90 days after receiving a written request from the successor operator for a tax clearance certificate stating that no tax, penalties or interest is due, the tax collector shall either issue the tax clearance certificate; or (2) request the current operator of the hotel, timeshare rental or other lodging to make available that operator's transient occupancy tax records for the purpose of conducting an audit regarding transient occupancy taxes that may be due and owing from the operator and complete the audit on or before 90 days after the date that the current or former operator's records are made available to the tax collector and issue a tax clearance certificate within 30 days of completing the audit.
(`64 Code, Sec. 29-37) (Ord. No. 2469, 2736)
(`64 Code, Sec. 29-38) (Ord. No. 2469)
Any person owing taxes, penalties or interest to the city pursuant to this article shall be liable to an action brought in the name of the city for the recovery of such amounts.
(`64 Code, Sec. 29-39) (Ord. No. 2469)
A person is guilty of a misdemeanor if that person:
(A) Fails or refuses to register as required by this article;
(B) Fails or refuses to furnish any report required to be made or fails or refuses to furnish a supplemental report or other data required by the tax collector;
(C) Renders a false or fraudulent report;
(D) Makes any false or fraudulent report or claim with intent to defeat or evade the determination of any tax due;
(E) Collects the tax from any transient and fails to pay the same to the city; and
(F) Violates in any way other provisions of this article.
(`64 Code, Sec. 29-40) (Ord. No. 2469)
ARTICLE III. TAX FOR PURPOSE OF PARKS, MUSIC AND ADVERTISING
A tax of $0.15 on each $100 of assessed valuation of all taxable property within the city is hereby levied.
(`64 Code, Sec. 29-1)
The tax levied by the preceding section shall be in addition to all other taxes now authorized by law to be levied, and shall be levied for each fiscal year. The tax shall be collected at the time and in the manner other city taxes are collected.
(`64 Code, Sec. 29-2)
The funds realized from the tax levied by this article may be used and expended in any manner that may be deemed best by the city council; provided, however, that the funds must be used for the purpose of parks, music and advertising.
(`64 Code, Sec. 29-3)
ARTICLE IV. PARK ACQUISITION AND DEVELOPMENT TAX
(A) As used in this article, “dwelling unit” means a separate single-family habitation, structure or unit. The term includes:
(1) A single-family dwelling;
(2) Each separate apartment or habitation unit comprising a multiple-dwelling structure; and
(3) Each space or pad designed and allocated to accommodate a mobile home within a mobile home park.
(B) The term does not include:
(1) Any habitation unit within a structure designed, constructed and used exclusively for transient occupancies;
(2) Any habitation unit, intended and used exclusively to house the elderly or handicapped, which is constructed for and operated by a foundation, agency or entity which, pursuant to the provisions of Cal. Health and Safety Code, Section 33396, qualifies for welfare exemption in accordance with Article 13, Section lc of the California Constitution; or
(3) A single-family dwelling which replaces within six months a dwelling unit removed from the same lot or parcel as the new construction site.
(`64 Code, Sec. 16-50) (Ord. No. 1421)
(A) Every person constructing a new dwelling unit in the city is taxed and shall pay to the city the following fee for each new dwelling unit:
(1) One or less bedrooms, $150;
(2) Two bedrooms, $200; and
(3) Three or more bedrooms, $250.
(B) (1) Payment of the tax to the city shall be made at the time of, and shall be a condition precedent to, the issuance of a building permit authorizing construction of the dwelling unit.
(2) Payment of the tax to the city for any new dwelling unit situated within a mobile home park, for which a city building permit is not required, shall be made concurrently with payment of the mobile home park sewer connection fee and shall be a condition precedent to the issuance of an encroachment permit.
(C) If an extension of time is granted by the director of public works for the construction under building permit of a new dwelling unit, the building permit shall be deemed to have issued at the time the extension is granted, and the payment of an additional tax due hereunder shall be a condition precedent to the granting of such extension.
(D) If the use of a dwelling unit, which when constructed was exempted from tax under this article, is changed to a use which, at the time of construction, would have been taxable hereunder, the building permit therefor shall be deemed to have issued at the time the use of the dwelling unit was changed; and the tax imposed hereunder shall on that date be payable and shall be a condition precedent to the issuance of a certificate of occupancy therefor.
(`64 Code, Sec. 16-51) (Ord. No. 1421, 1448, 1696, 1949, 2031)
(A) The tax imposed and paid under this article for the construction of a new dwelling unit which is not built shall be refunded.
(B) Refund shall be made upon application of the taxpayer to the director of finance and upon a showing that the new dwelling unit has not been constructed, or construction commenced, and that the building permit issued therefor has been surrendered, canceled or otherwise does not authorize the construction.
(`64 Code, Sec. 16-52) (Ord. No. 1421)
(A) All revenues collected from the imposition of the tax imposed by this article shall be covered over into the park acquisition and development fund, which is established hereby in the department of finance.
(B) Disbursement and encumbrance of money in the fund shall be made solely for the refund of taxes imposed and paid hereunder and for the acquisition, development and improvement of park and recreational facilities to serve the municipal purposes of the city.
(`64 Code, Sec. 16-53) (Ord. No. 1421)
ARTICLE V. WATER AND STREET FUNDS
(A) A fund to be known as the “M.W.D. Water Fund” is hereby created and established. Such monies as are collected as provided in this code shall be deposited to this fund and once so deposited may be expended as provided in this article V.
(B) (1) As payment for the costs of initiating, supervising and conducting, including legal expenses, the proceedings for annexation of territory paying the surcharge into this fund or any part of such territory, together with other territory not paying such surcharge, to the Metropolitan Water District and to the Calleguas Municipal Water District as a payment for any back taxes levied by either of such districts against the territory on which the property or area having made such payment is included for annexation proceedings.
(2) In the event the property or area so charged shall not have annexed to the Metropolitan Water District within three years from the date of its annexation to the city or the date of such payment, whichever first occurs, the city may transfer to and expend such accumulated funds for the water division for purposes of plant expansion, repairs and maintenance and for water revenue bond interest and redemption requirements.
(`64 Code, Sec. 2-140) (Ord. No. 704, 915)
To comply with the provisions of Cal. Streets and Highways Code, there shall be in the city treasury a special fund to be known as the “Special Gas Tax Street Improvement Fund.”
(`64 Code, Sec. 2-141)
All monies received by the city from the State under the provisions of the Cal. Streets and Highways Code for the acquisition of real property or interests therein or for the construction, maintenance or improvement of streets or highways other than State highways shall be paid into the special gas tax street improvement fund.
(`64 Code, Sec. 2-142)
All monies in special gas tax street improvement fund shall be expended exclusively for the purpose authorized by, and shall be subject to all of the provisions of Cal. Streets and Highways Code, Article 5, Chapter 1, Division 1.
(`64 Code, Sec. 2-143)
ARTICLE VI. SPECIAL TAXES
(A) The City Council hereby authorizes and levies special taxes within the Community Facilities District No. 5 (RiverPark), pursuant to the Mello-Roos Community Facilities Act of 1982, Cal. Gov't Code, Section 53311 et seq., as amended, at the rates and in accordance with the rate and method, a copy of which is attached as Exhibit B to Ordinance 2701, which rate and method is by this reference incorporated herein. The special taxes under the rate and method are hereby levied commencing in the current fiscal year and in each fiscal year thereafter until the time set forth in the rate and method. Within the district, special taxes shall be levied pursuant to this section only.
(B) The Financial Services Manager of the city is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for each parcel of real property within the district in the manner and as provided in the rate and method and to file with the Ventura County Auditor on or before the 10th day of August of each tax year a certified copy of such ordinance or resolution accompanied by a list of all parcels subject to the special tax levy with the tax to be levied on each parcel during such fiscal year. All of the collections of the special tax in the district shall be used as provided for in the Act, the resolution of formation, and the rate and method, including the payment of the costs of the city in administering the district, and the costs of collecting and administering the special tax in the district.
(C) Properties or entities of the State, federal or local governments shall be exempt from any levy of the special taxes, to the extent set forth in the rate and method, but subject to the provisions of Cal. Gov't Code, Section 53317.3 in effect as of the date of adoption of this section. In no event shall the special taxes be levied on any parcel within the district in excess of the maximum special tax specified in the rate and method. In the event that a portion of the property within the district shall become for any reason exempt, wholly or in part, from the levy of the special tax pursuant to the rate and method, the City Council will, on behalf of the district, increase the levy to the extent necessary upon the remaining property within the district which is not exempt in order to yield the annual expenses of the district, if any, subject to the maximum special tax specified in the rate and method for the district.
(D) (1) The special taxes shall be collected from time to time as necessary to meet the financial obligations of the district on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected. The special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. The Financial Services Manager is hereby authorized and directed to provide all necessary information to the Treasurer-Tax Collector of the County of Ventura and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at the times necessary to satisfy the financial obligations of the district in each fiscal year.
(2) Notwithstanding the foregoing, the Financial Services Manager may collect one or more installments of the special taxes on any one or more parcels in the district by means of direct billing by the city of the property owners within the district, if, in the judgment of the Financial Services Manager, such means of collection will reduce the administrative burden on the city in administering the district or is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the applicable property owners.
(3) Whether the special taxes are levied in the manner provided in subsection (1) or (2), the special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes.
(E) If for any reason any portion of this section is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the district, by a court of competent jurisdiction, the balance of this section, and the application of the special tax to the remaining parcels within the district shall not be affected.
(F) This section relating to the levy of the special taxes shall take effect immediately upon its final passage in accordance with the provisions of Cal. Gov't Code, Section 36937(a), and the specific authorization for adoption is pursuant to the provisions of Cal. Gov't Code, Section 53340.
(G) The City Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Ventura a notice of special tax lien in the form required by the Act and Division 4.5 of the California Streets and Highways Code, said recording to occur no later than 15 days following final passage by the City Council of this section.
(Ord. No. 2701)
(A) The City Council authorizes the levy of a special tax at the rates and in accordance with the method of apportionment set forth in Attachment A to the resolution of formation and which, for reference purposes, is attached to Ordinance No. 2717 as Attachment A (the “rate and method”) and incorporated by reference as if set out in full herein.
(B) The finance and management services director of the city, or his/her designee (the “authorized officer”), shall be responsible for annually preparing, or causing the preparation of, the current roll of special tax levy obligations by assessor’s parcel number on non-exempt property within the Community Facilities District. The City Council or, to the maximum extent permitted by law, the Authorized Officer is authorized to determine the specific special tax to be levied on each parcel of land in the Community Facilities District, in the manner and as provided in the rate and method. In connection with the foregoing, the authorized officer shall take any and all steps necessary in order to deliver to the Ventura County tax collector, on or before the date specified in Cal. Gov’t Code, Section 53340, a certified list of all parcels subject to the special tax levy, including the amount of the tax to be levied on each parcel for the applicable tax year. The special taxes to be levied shall not exceed the maximum rates set forth in the Rate and Method, but the special tax may be levied at lower rates.
(C) Properties of entities of the state, federal or other local governments shall be exempt from the above-referenced special taxes only to the extent set forth in the rate and method, and otherwise shall be subject to tax consistent with the provisions of Cal. Gov’t Code, Section 53317.3 in effect as of the date of adoption of this section.
(D) All of the collections of the special taxes shall be used only as provided for in the Mello-Roos Community Facilities Act of 1982 and the resolution of formation. The special taxes shall be levied only so long as needed to accomplish the purposes described in the resolution of formation.
(E) The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such collection procedure may be modified by law or the City Council from time to time. Notwithstanding the foregoing, the authorized officer may collect, or cause to be collected, one or more installments of the special taxes by means of direct billing of the property owners within the Community Facilities District if, in the judgment of the authorized officer, such means of collection will reduce the burden of administering the Community Facilities District or is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the property owners.
(F) This section relating to the levy of the special tax shall take effect 30 days after its final passage in accordance with the provisions of Cal. Gov’t Code, Section 36937, and the specific authorization for adoption is found in Cal. Gov’t Code, Section 53340.
(Ord. No. 2717)