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The Board of Supervisors of the City and County of San Francisco finds and determines that:
(a) As an essential element of the local agency home rule guaranteed by the California Constitution, property taxes collected in a county have always been intended for use in that county.
(b) Proposition 13, as adopted in June of 1978 and amended thereafter, allows the Legislature to specify how the property taxes collected in a county are to be apportioned among the county and the cities and districts therein, but did not contemplate that property taxes would be taken for State purposes or would be apportioned in a manner inconsistent with the home rule provisions of the Constitution of California.
(c) Proposition 98, as adopted in November of 1988 and amended by Proposition 111 in June of 1990, provides that a County's portion of school funding is the amount of property taxes provided to the schools in the county for fiscal 1987-88, adjusted annually for cost of living increases. Pursuant to Proposition 98, the State's portion of school funding is the amount that, when added to the counties' portion, will bring total school funding up to the level specified in the Proposition.
(d) The Legislature of California has expressed its intent to take approximately $2,600,000,000 of the property taxes collected in California counties in fiscal 1993-94 and use those funds to pay a substantial part of the State's portion of school funding or to pay other States expenses, in clear violation of the letter and intent of Proposition 98 and of Articles XIIIA and XIIIB of the California Constitution.
(e) For fiscal 1992-93, available revenues have fallen far short of the expenditures necessary to meet the critical needs of the City and County of San Francisco, requiring that essential City and County services be cut substantially.
(f) If the gap between available revenues and necessary expenditures increases to any significant extent for fiscal 1993-94, the City and County will not be able to fund State mandates and provide for the essential health, safety and general welfare of its citizens that is requisite to meaningful home rule.
(g) If the Legislature acts upon its expressed intent to take approximately $2,600,000,000 of the property taxes collected in California counties in fiscal 1993-94 and use those funds to pay a substantial part of the State's portion of school funding or to pay other State expenses, this City and County would lose a very significant part of the funding now used to provide critical City and County services, would be prevented from providing for the essential health, safety and general welfare of its citizens, and would be deprived of meaningful home rule in contravention of the Constitution of California.
(h) The City and County of San Francisco Board of Supervisors hereby finds that the aforesaid intended State action would constitute an illegal confiscation of the property taxes of this City and County, in that such action would prevent the City and County from providing for the essential health, safety and general welfare of its citizens, would prevent the meaningful home rule guaranteed by the constitution of California, would violate the schools funding scheme of Proposition 98 by requiring this City and County to pay a substantial part of the State portion of school funding, would violate Section 6 of Article XIIIB of the State Constitution by mandating increased local agency funding of schools without State reimbursement, and would be in excess of the power given to the Legislature in Section 1(a) of Article XIIIA of the State Constitution lawfully to apportion property taxes among the City and County therein.
(j) The City and County of San Francisco therefore, determines, that it is necessary to take action to prevent the intended State confiscation of the property taxes to be collected in the City and County of San Francisco for fiscal 1993-94 and to insure the preservation of the constitutionally guaranteed powers of home rule, including the power to provide for the essential health, safety and general welfare of the citizens of the City and County. This ordinance, therefor, provides for the lawful apportionment among the City and County therein of the property taxes collected in this City and County in fiscal 1993-94.
(Added by Ord. 156-93, App. 5/28/93)
Notwithstanding any provisions of State law to the contrary, the apportionment of property taxes among the City and County, school districts (including community college district) and other districts therein shall be in the manner such apportionment was made for fiscal 1992-93 pursuant to Chapter 6 of Part 0.5 of Division 1 of the Revenue and Taxation Code of California.
(Added by Ord. 156-93, App. 5/28/93)
The Controller of the City and County of San Francisco shall collect, apportion and disburse property taxes for fiscal 1993-94 in accordance with Section 2 unless and until the Board of Supervisors by resolution directs another method.
(Added by Ord. 156-93, App. 5/28/93)
In accordance with the findings and intent of Section 10.7-2, this ordinance will become operative, and property taxes shall be collected, apportioned and disbursed in accordance herewith, in the event the State enacts legislation that would result in the aforesaid confiscation of property taxes collected in the City and County of San Francisco in fiscal 1993-94.
(Added by Ord. 156-93, App. 5/28/93)
Negotiable paper shall mean, for the purposes of the six following sections, a draft, bank or personal check; and express or post office money order; provided, that the City and County is the payee named on the face of the instrument, and such instrument is payable in full on demand.
"Obligation" shall mean, for the purposes of the six following sections, any tax, assessment, license, fee or other account in which money is owed or is payable to the City and County.
(Ord. No. 2334(1939), Sec. 1)
All officers, boards and commissions of the City and County may receive negotiable paper for collection, when the proceeds are to be used in payment of an obligation to the City and County; provided, that the proceeds thereof shall be not less than the amount of the determined obligation.
(Ord. No. 2334(1939), Sec. 1)
(a) As used in this Section:
(1) "Credit card" means any card, plate or other credit device existing for the purpose of being used from time to time upon presentation to obtain money, property, labor or services on credit.
(2) "Debit card" means any card, plate or other device existing for the purpose of being used from time to time upon presentation to electronically transfer money from a financial institution account of the debit card holder to the payee.
(3) "Automatic teller machine card" ("ATM card") means any card, plate or other device existing for the purpose of being used from time to time at automated teller machines and other related on-line networks to conduct a range of standard banking transactions electronically, including, but not limited to, transferring funds between financial institution accounts, making deposits into financial institution accounts, withdrawing funds from financial institution accounts, and paying bills.
(b) All officers, boards, commissions and departments of the City and County authorized by law to collect fees, taxes or other charges are hereby authorized to accept credit cards, debit cards and ATM cards for the payment of such fees, taxes or other charges in excess of $10. Credit card and debit card payments shall be made in person, by mail, over the telephone or by other electronic means. ATM card payments are restricted to in-person payments with valid identification. Any officer, board, commission or department electing to accept credit cards, debit cards or ATM cards for the payment of fees, taxes or other charges shall obtain prior approval of the Treasurer and Controller.
(Added by Ord. 5-90, App. 1/5/90; amended by Ord. 360-92, App. 12/21/92; Ord. 53-97, App. 2/27/97; Ord. 113-97, App. 3/28/97)
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