§ 12.04.010   Definitions.
   Unless the particular provision or the context otherwise requires, the definitions and provisions contained in this section shall govern the construction, meaning and application of words and phrases used in this chapter.
   ACQUIRE. Acquire, construct, improve, furnish, equip, remodel, repair, reconstruct or rehabilitate.
   ADMINISTRATIVE EXPENSES. The reasonable and necessary expenses incurred by the city in the administration of the provisions of this chapter, including, without limitation, fees and costs of paying agents, indenture trustees, attorneys, consultants and others.
   APPLICATION. An application submitted by a company pursuant to this chapter to obtain financing for a project under a project agreement.
   BONDHOLDER or HOLDER OF BONDS.
   (A)   Any person who shall be the holder of any outstanding bond payable to bearer; or
   (B)   The registered owner or his or her duly authorized attorney, trustee, representative or assigns of any outstanding bond which shall, at the time, be registered so as to be payable other than to bearer. For the purpose of bondholders’ voting rights or consents, bonds owned by the city shall not be counted.
   BOND PROCEEDS. All amounts received by the city upon sale or other disposition of any bonds.
   BONDS. The bonds, including principal (premium, if any) and interest, authorized to be issued by the city under this chapter, including a single bond, a promissory note or notes, or other instruments evidencing an indebtedness or obligation. Without limiting the generality of the foregoing, BONDS include any security issued hereunder, including any guarantee of such security by any person given in relation to an issue of bonds, which satisfy the following criteria:
   (A)   Are issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly in any trade or business carried on by any person who is not an exempt person within the meaning of the Internal Revenue Code of 1954, as amended; and
   (B)   The payment of the principal or interest on which (under the terms of the obligation or any underlying arrangement) is in whole or in major part:
      (1)   Secured by any interest in property used, or to be used, in a trade or business or in payments in respect of the property; or
      (2)   To be derived from payments in respect of property or borrowed money used, or to be used, in a trade or business.
   (C)   Are issued as part of an issue substantially all of the proceeds of which are to be used, with respect to any one or more of the facilities (none of which shall be deemed to be restricted in scope because of the provisions of any other state law), to provide:
      (1)   For the acquisition or development of land as the site for an industrial park;
      (2)   For any facilities meeting the criteria set forth in divisions (A) and (B) above which the city can finance hereunder under the exemptions in the Internal Revenue Code of 1954, as amended, commonly known as the “small issue exemptions”;
      (3)   Residential real property for family units;
      (4)   Sports facilities;
      (5)   Convention or trade show facilities;
      (6)   Airports, docks, wharves, mass commuting facilities, parking facilities or storage or training facilities;
      (7)   Sewage or solid waste disposal facilities or facilities for the local furnishing of electric energy or gas;
      (8)   Air or water pollution control facilities;
      (9)   Facilities for the furnishing of water for any purpose if:
         (a)   The water is or will be made available to members of the general public (including electric utility, industrial, agricultural or commercial users); and
         (b)   Either the facilities are operated by a governmental unit or the rates for the furnishing or sale of the water have been established or approved by the state or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of the state or political subdivision thereof; or
      (10)   For any other facilities which the city can finance hereunder without violating the applicable federal laws and regulations promulgated thereunder pertaining to industrial development bonds. The above definitions of the words BONDS and BOND shall be construed to include all of the types of industrial development bond facilities that can be financed on a tax-exempt basis under the applicable federal laws and the regulations promulgated thereunder, the details thereof, although also incorporated in such laws and regulations, being omitted herein for the sake of brevity; and, it is intended that the definition in this chapter will be amended to correspond with any changes in the federal laws (but not in the regulations or in the details of the laws). It is not intended, by including any of the above definitions, to contravene any provisions of the City Charter and such definitions shall be so construed. Furthermore, some of the above items are furnished by privately owned public utilities or private concerns, and it is not intended to, nor shall any proceedings be conducted under those provisions, without the consent of the privately owned public utility or other private concern involved, as the case may be.
   (D)   Are issued as part of an issue substantially all the proceeds of which are to be used with respect to any one or more of the facilities (none of which shall be deemed to be restricted in scope because of the provisions of any other state law) to provide facilities (for example, hospitals) which are to be used directly or indirectly in any trade or business carried on by any person who is an exempt person within the meaning of the Internal Revenue Code of 1954, as amended; and any company, who so qualifies as an exempt person, may submit an application for financing hereunder; and any company, who does not so qualify as an exempt person, may submit an application for financing or facilities of operation by such an exempt person, it being the intent of this chapter to encourage all enterprises, either within or without the city, which broaden the employment opportunities for residents of the city and which serve the residents of the city and so make it a more attractive place for industrial and commercial ventures. While bonds issued to provide facilities described in this division (D) do not fall within the definition of “industrial development bonds” as set forth in the Internal Revenue Code of 1954, as amended, and the regulations promulgated thereunder, the bonds shall be treated as industrial development bonds for purposes of this chapter and may be issued substantially in the manner set forth herein pursuant to appropriate proceedings being taken therefor.
   CITY. The City of Tulare, California, a charter city in the state existing under and exercising powers pursuant to the City Charter.
   CITY CHARTER. The “Charter of the City of Tulare, State of California”, as amended from time to time.
   COMPANY. A person, partnership, corporation, whether for profit or not, trust, or other private enterprise of whatever legal form, for which a project is undertaken or proposed to be undertaken pursuant to this chapter, and may include more than a single enterprise.
   COST. As applied to any project, may include without limitation, any or all of the following:
   (A)   The cost of construction, improvement, remodeling rehabilitation, repair and reconstruction;
   (B)   The cost of acquisition, including rights in land and other property, both real and personal and improved and unimproved, and franchises, and disposal rights;
   (C)   The cost of demolishing, removing or relocating any building or structures on lands so acquired, including the cost of acquiring any lands to which the buildings or structures may be moved or relocated;
   (D)   The cost of machinery, equipment and furnishings, and of engineering and architectural surveys, plans and specifications;
   (E)   The cost of consultant services, including, without limitation, legal, financial, engineering, accounting auditing, necessary or incident to a project and of the determination as to the feasibility or practicability of undertaking such project;
   (F)   The cost of financing, including without limitation, interest to be paid on the bonds prior to, during and for a reasonable period after completion of a project, underwriter’s discount, loan fees and reserves for securing principal and interest payments and for extensions, enlargements, additions, repairs, replacements, renovations and improvements;
   (G)   The cost of acquiring or refinancing existing obligations incurred in connection with a project, and the reimbursement to any governmental entity or agency or any company, of expenditures made by or on behalf of the entity, agency or company that are costs of the project hereunder, without regard to whether or not such expenditures may have been made before or after the undertaking of a project by the city or delivery of bonds, all to the extent that the costs may be legally paid from bond proceeds;
   (H)   The cost of making relocation assistance payments by the company and/or the city, as the case may be, all as provided by state law; and
   (I)   Any other items necessary or convenient for the project, whether or not included within the above categories. Except in the case of a company qualifying as an exempt person under § 501 of the Internal Revenue Code of 1954, as amended, COST shall not otherwise include working capital for a company.
   FACILITIES or FACILITY. Property suitable for any one or more of the activities or uses described in this chapter for which bonds can be issued, and includes incidental facilities and appurtenances and appurtenant work.
    GOVERNMENTAL DEPARTMENT. Any commission, department or agency of the state or the United States of America with which, under any other act, the offer, issuance or sale of the bonds is subject to authorization, qualification or registration.
   HEALTH FACILITIES. A structure or building suitable for use as a hospital, clinic, nursing home, home for the aged or infirm, place providing health care, laboratory, laundry, nurses, doctors or interns’ residence, ambulatory care center, place for administrative offices, place in which to conduct research, place in which to house maintenance equipment and supplies, storage place, place in which to locate utilities, auditorium, dining hall, place for food service and preparation, place in which to house fire fighting equipment, place in which to provide mental and physical health care and dental care, nursing school, medical teaching school, and place in which to house offices, parking lots, garages and buildings or structures in which to house supporting services; and all necessary, useful and related furnishings, equipment, machinery and appurtenances, including, without limitation, the acquisition, preparation and development of all lands necessary or convenient as a site or sites for any of the foregoing.
   PROCEEDINGS. The actions taken by the city in undertaking, carrying out and completing a project, including, without limitation, the project agreements, indenture, bonds and resolutions.
   PROJECT. The acquisition, financing or refinancing of facilities as authorized by this chapter.
   PROJECT AGREEMENTS. The agreements between the city and a company respecting a project, and may include, without limitation, leases, subleases, options to and installment or other contracts of purchase, loan and guarantee agreements, notes, mortgages, deeds of trust and security agreements.
   PROPERTY. Any land, easements, rights-of-way, air rights, water rights, disposal rights and any other rights, hereditaments or profits of whatever kind and nature, improvements, buildings or other structures and any personal property and includes, but is not limited to, machinery and equipment, whether or not in existence or under construction, and interests in any of the foregoing necessary, incidental or convenient in connection with a project.
   RESOLUTION OF ISSUANCE. A resolution authorizing the issuance of bonds by the city as further provided in § 12.04.130 hereof.
   REVENUES. All rents, purchase payments and other income derived by the city from, or with respect to, the sale, lease or other voluntary or involuntary disposition of, or repayment of, loans with respect to property, bond proceeds and any receipts derived from the investment of any such income or proceeds in any fund or account of the city, but does not include receipts designated to cover administrative expenses.
   STATE. The State of California.
(1995 Code, § 12.04.010)