Resolution No. 2014-020RESOLUTION NO. 2014-20
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VERNON DETERMINING THE SPECIAL.PARCEL TAX LEVIED
PURSUANT TO SECTION 5.45 OF.THE MUNICIPAL CODE FOR
FISCAL YEAR 2014-2015
WHEREAS, Section 5.45 of the Municipal Code authorizes a
special parcel tax (the "Tax") on warehouses, truck terminals, freight
terminals and other distribution facilities to fund (i) construction,
improvement and maintenance of streets, bridges and other public
rights -of -way, including acquisition of land and (ii) police and fire
protection services; and
WHEREAS, Section 5.45(e) of the Municipal Code authorizes the
City Council to determine, for each fiscal year, by ordinance or
resolution, the Tax to be imposed on each parcel subject to the Tax;
and
WHEREAS, pursuant to Section 5.45(e) of the Municipal Code
the rate of the Tax for any fiscal year.may not exceed the maximum rate
calculated as set forth in Sections 5.45(c) and 5.45(d) of the
Municipal Code, but the tax may be imposed at a lower rate; and
WHEREAS, for fiscal year 2014-2015, the maximum rate for the
Tax, adjusted for inflation in the manner set forth in Section 5.45(d)
of the Municipal Code, is $29.39 per 100 square feet of gross area of
land; and
WHEREAS, the City Council desires to cause the Tax to be
levied and collected for fiscal year 2014-2015 at this maximum rate.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF VERNON AS FOLLOWS:
SECTION 1: The City Council of the City of Vernon hereby
finds and determines that the above recitals are true and correct.
SECTION 2: The City Council of the City of Vernon finds
that this action is not a "project pursuant to section 15378(b)(4) of
the Guidelines to the California Environmental Quality Act (CEQA),
because it relates to a governmental funding mechanism that does not
involve any commitment to any specific project, and even if adoption of
the resolution were a project, it would be exempt from CEQA in
accordance with Section 15061(b)(3), the general rule that CEQA only
applies to projects that may have an effect on the environment.
SECTION 3: The City Council of the City of Vernon hereby
determines the special tax for fiscal year 2014-2015 shall be $29.39
per 100 square feet of gross area of land (or .2939� per square foot).
A list of parcels subject to the Tax, as well as the amount of the Tax
to be levied upon each for fiscal year 2014-2015, is attached hereto as
Exhibit A and is hereby approved.
SECTION 4: The special tax imposed by this section shall be
collected in the same manner as ad valorem property taxes are collected
and shall be subject to the same procedure, sale and lien priority in
case of delinquency as is provided by ad valorem taxes.
SECTION 5: The Deputy City Clerk, or the Deputy City
Clerk's designee, is hereby directed to transmit a copy of this
resolution, together with such other information as may be required for
placement of the special tax on the County property tax bills, to the
Department of Auditor -Controller of.the County of Los Angeles.
SECTION 6: The City Administrator, or the City
Administrator's designee, is hereby authorized to amend the aforesaid
list to add any parcel subject to the tax omitted therefrom, with said
tax calculated at the rate of $29.39 per 100 square feet of gross area
of land (or .2939t per square foot), and to delete any parcel
- 2 -
erroneously included.
SECTION 7: The City Clerk, or Deputy City Clerk, of the
City of Vernon shall certify to the passage, approval and adoption of
this resolution, and the City Clerk, or Deputy City Clerk, of the City
of Vernon shall cause this resolution and the City Clerk's, or Deputy
City Clerk's, certification to be entered in the File of Resolutions
of the Council of this City.
APPROVED AND ADOPTED this 3rd day of June, 2Q14.
ATTEST:
Ana Barcia
e�5t / Deputy City Clerk
APPROVED AS TO FORM:
Name: W. Michael McCormick
Title: Mayor / MayQrn=
Scott E. Porter, Deputy City Attorney
- 3 -
STATE OF CALIFORNIA )
) ss
COUNTY OF LOS ANGELES )
I, Ana Barcia , ___, =-_-:4�7-' Deputy City Clerk of the City
of Vernon, do hereby certify that the foregoing Resolution, being
Resolution No. 2014-20, was duly passed, approved and adopted by the
City Council of the City of Vernon at a regular meeting of the City
Council duly held on Tuesday, June 3, 2014, and thereafter was duly
signed by the Mayor or Mayor Pro-Tem of the City of Vernon.
Executed this day of June, 2014, at Vernon, California.
(SEAL)
a C].
^it1 ^'ems/ Deputy City Clerk
- 4 _
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TRANSMITTAL COMMUNICATION
r
OFFICE OF THE CITY CLERK
4305 Santa Fe Avenue, Vernon, California 90058
Telephone (323) 583-8811
June 9, 2014
County of Los Angeles
Auditor -Controller, Tax Division
Direct Assessment Processing Unit
500 West Temple Street, Room 153
Los Angeles, CA 90012
Re: Resolution No. 2014-20 - City of Vernon Determining the Special Parcel Tax Levied
Pursuant to Section 5.45 of the Municipal Code for Fiscal Year 2014-2015
To Whom It May Concern:
Please find enclosed one copy of Resolution No. 2014-20 that was approved by City Council on
June 3, 2014. The agreement for Billing of Direct Assessments that coincides with this tax shall
be mailed to the attention of Aquilla Ivery-Simmons once it has been executed.
If you have any questions regarding this matter, please call Mr. Alex Kung at (323) 583-8811
ext. 355.
Very/truly yours
e orah R.Juarez
Records Management Assist n
Enclosure
c: Ana Barcia
William Fox
Alex Kung
Mark Whitworth
S. Kevin Wilson
Resolution No. 2014-20
E�Ccfusivefy Industriaf
STAFF REPORT
STAFF REPORT
CITY CLERK'S OFFICE
V0
DATE: June 3, 2014
TO: Honorable Mayor and City Council
FROM: Ana Barcia, Deputy City Clerk
CITY AD
RE: Public Hearing - Approval of the Warehouse Special Parcel Tax Rates for
Fiscal Year 2014-2015
Recommendation
It is recommended that the City Council conduct a public hearing and:
1. Find that adoption of the proposed resolution is not a "project" pursuant to section
15378(b)(4) of the Guidelines to the California Environmental Quality Act ("CEQA")
because it relates to a governmental funding mechanism that does not involve any
commitment to any specific project, and even if adoption of the resolution were a project,
it would be exempt from CEQA in accordance with Section 15061(b)(3), the general rule
that CEQA only applies to projects that may have an effect on the environment; and
2. Adopt a resolution setting the Warehouse Special Parcel Tax rate at $29.39 per 100
square feet of gross area of land for fiscal year 201,4-2015 and submitting the warehouse
special parcel tax list to the Los Angeles County Auditor Controller's Office.
BackEround
On April 14, 1998, the voters approved Ordinance No. 1057, authorizing a special parcel tax on
warehouses, truck terminals, freight terminals and other distribution facilities at $1.00 per 100
square feet of gross land area.
On November 16, 1999, the voters approved Ordinance No. 1076, establishing a new maximum
tax rate for the warehouse special parcel tax at $20.00 per 100 square feet of gross land area,
adjusted annually based upon increases in the Consumer Price Index for All Urban Consumers
(CPI-U), All Items Index, Los Angeles -Anaheim -Riverside Area (1982-84=100) (hereinafter
referred to as the Consumer Price Index) for the twelve-month period ending March 31 of each
year. Proceeds of the warehouse special parcel tax may be expended only on (i) construction,
improvement and maintenance of streets, bridges and other public rights -of -way, including
acquisition of land and (ii) police and fire protection services.
The warehouse special parcel tax is collected annually on the Los Angeles County property tax
bill. The City Council sets the rate of the tax. The Council must choose a rate that is no greater
than the maximum tax rate for the fiscal year. Resolution No. 2013-60 set the rate for fiscal year
2013-2014 at $29.09 per 100 square feet of gross area of land.
Applying the Consumer Price Index in the manner required by section 5.45(d)(2) of the Vernon
Municipal Code, the Public Works, Water and Development Services Department calculated the
maximum warehouse parcel tax rate for fiscal year 2014-15 to be $29.39 per 100 square feet of
gross area of land. Staff recommends that the Council set the tax at this maximum rate.
Fiscal Impact
Based on the proposed rate of $29.39 per 100 square feet of gross area of land, the warehouse
special parcel tax would generate approximately $9.8 million.
FVF RECEIVED
o� Oy
APR 2 2 2014
?° r CITY CLERK'S OFFICE
COMMUNITY SERVICES & WATER DEPARTMENT
OFFICE MEMORANDUM
P-8
TO: Ana Barcia, Deputy City Clerk
PREPARED BY: Claudia Arellano, Project Engineer
APPROVED BY: Samuel Kevin Wilson, Director of Community Services & Water
DATE: April 16, 2014
SUBJECT: MA)HMUM WAREHOUSE SPECIAL PARCEL TAX
Section 5.45(c) sets the Warehouse Special Parcel Tax rate at $20.00 per 100 square feet commencing
in fiscal year 1999.
Section 5.45(d)(2) states that the maximum rate established by this article shall be revised annually
based upon the consumer price index for the consumer (CPI-U), all items index, Los Angeles -Anaheim
Riverside area (1982-84=100) published by the United States Department of Labor Bureau of Labor Statistics
with the period ending March 31 of each year being utilized as the adjustment date.
Per this section the formula to calculate the maximum rate is as follows:
Multiply the tax rate by a fraction, the numerator of which is the CPI on the
adjustment date and the denominator of which is the CPI for the period
ending March 31, 1999
CPI March 31, 1999 = 165.00
CPI March 31, 2014 = 242.491
Maximum Warehouse Special Parcel Tax Rate for Fiscal Year 2014/2015
$20.00(242.491/165.0) = $29.39 per 100 square feet of gross area of land or
$0.2939 per square foot of gross area of land which is a 46.95% increase over
the 1999 rate.
Thereforethe maximum Warehouse Special Parcel Tax rate that may be established for tax year
2014/2015 is $29.39 per 100 square feet of gross area of land. The current Special Parcel Tax rate is $29.09 per
100 square feet of gross area of land. The City Council must determine a Special Parcel Tax rate for fiscal year
2014/2015 prior to June 30, 2014.
Enclosure
c: City Administrator
Databases, Tables & Calculators by Subject FONT SIZE:r)I+)
Change Output Options: From: 1999 To: 2014 r
Ondude graphs
More Formatting OOtionsy
Data extracted on: April 16, 2014 (1:20:51 PM)
Consumer Price Index - All Urban Consumers
Series Id: CUURA421SAO
Not Seasonally Adjusted
Area: Los Angeles -Riverside -Orange County, CA
Item: All items
Base Period: 1982-84=100
Download: @�-xls
year
7dn
Feb
Mar
Apr
May`'
lair
luY
Au
Sep;
Oet f
Nov
f)ec
`gnnpat
HhL
HA1F2
1999
164.2
164.6
165.0
166.6
166.2
165.4
165.8
166.3
167.2
167.2
167.1
167.3
166.1
165.3
166.8
2000
167.9
169.3
170.7
170.6
171.1
171.0
171.7
172.2
173.3
173.8
173.5
173.5
171.6
170.1
173.0
2001
174.2
175.4
176.2
176.6
177.5
178.9
178.3
178.4
178.8
178.3
178.1
177.1
177.3
176.5
178.2
2002
178.9
180.1
181.1
182.2
182.6
181.9
182.2
183.0
183.4
183.7
184.0
183.7
182.2
181.1
183.3
2003
185.2
186.5
188.2
187.6
186.4
186.3
186.3
186.9
188.2
187.8
187.1
187.0
187.0
186.7
187.2
2004
188.5
190.1
191.5
191.9
193.3
193.7
193.4
193.1
194.5
196.3
196.9
195.2
193.2
191.5
194.9
2005
195.4
197.41
199.2
201.1
201.51
200.7
201.4
203.1
205.8
206.9
205.6
203.9
201.81
199.2
204.5
2006
206.0
207.5
208.5
210,5
212.4
211.1
211.4
211.9
212.9
211.4
211.1
210.6
210.4
209.3
211.6
2007
212.584
214.760
216.500
217.845
218.596
217.273
217.454
1217.330
217.697
218.696
219.943
219.373
217.338
216.260
218.416
2008
220.918
221.431
223.606
224.625
226.651
229.033
229.886
228.484
227.449
226.159
222.229
219.620
225.008
224.377
225.638
2009
220.719
221.439
221.376
221.693
222.522
223.906
224.010
224.507
225.226
225.264
224.317
223.643
223.219
221.943
224.495
2010
224.610
224.620
225.483
225.916
226.438
225.877
225.991
226.373
226.048
226.794
225.941
226.639
225.894
225.491
226.298
2011
!_2
228.652
233.441
229.729
234.537
232.241
236.941
233.319
236.866.
233.367
237.032
232.328
236.025
231.303
235.776
231.833
237.222
233.022
238.104
233.049
240.111
232.731
237.675
231.567
236.042
231.928
236.648
231.606
235.807
232.251
237.488
_2
2013
238.015
239.753
239.995
239.043
239.346
239.223
238.920
239.219
239.611
239.940
238.677
238.742
239.207
239.229
239.185
2014
239.857
241.059
242.491
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