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Resolution No. 2014-028RESOLUTION NO. 2014-28 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VERNON DETERMINING THE PUBLIC SAFETY SPECIAL PARCEL TAX FOR FISCAL YEAR 2014-2015 WHEREAS, Section 5.46 of the Municipal Code authorizes an annual public safety special parcel tax (the "Tax"); and WHEREAS, Section 5.46(e) of the Municipal Code requires the City Council to determine, for each 'fiscal year, by ordinance or resolution, the amount of 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 tax amounts determined by the City Council for a fiscal year shall be calculated based on the applicable maximum rate for such fiscal year but may, at the discretion of the City Council, be determined based on lower rates; and WHEREAS, for fiscal year 2014-15, the maximum rate for the Tax, calculated pursuant to Section 5.45(d) of the Municipal Code, is $0.0303 per square foot of taxable parcel area; 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) under. 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 $0.0303 per square foot of taxable parcel area. 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 $0.0303 per square foot of taxable parcel area), and to delete any parcel erroneously included. - 2 - SECTION 7: The City Clerk, or Deputy City Clerk, of the City of Vernon shall certify to the passage, approval and adoption of this resolution, and the City Clerk, or Deputy City Clerk, of the City of Vernon shall cause this resolution and the City Clerk's, or Deputy City Clerk's, certification to be entered in the File of, Resolutions of the Council of this City. APPROVED AND ADOPTED this 17th day of June, 2014. ATTEST: An r is Deputy City Clerk APPROVED AS TO FORM: Name. W. Michael McCormick Title: Mayor / Scott E. Porter, Deputy City Attorney - 3 - STATE OF CALIFORNIA ) ) ss COUNTY OF LOS ANGELES ) I Ana Barcia Deputy City Clerk of the City of Vernon, do hereby certify that the foregoing Resolution, being Resolution No. 2014-28, was duly passed,.approved and adopted by the City Council of the City of Vernon at a regular meeting of the City Council duly held on Tuesday, June 17, 2014, and thereafter was duly signed by the Mayor or Mayor Pro-Tem of the City of Vernon. Executed this 19 day of June, 2014, at Vernon, California. (SEAL) Ana Barci Deputy City Clerk - 4 - EXHIBIT A I I is Is IV� a F 8 d § & & a s B g H Naa''s � e NHd..a gN vB e a r Is Q egg gQg gg G G G G G G G G G G i G G i G G C £ s�sxss�$�s�.,�ss�ss�� 4s a3 I a saa§§ seaaa s a�sa �s &aa s�� s s g S S S y s . 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'��aams58sm�aa8a "aas sa555eea3 I a la 'q a .a is 2 s _ ypr age 9 6 8 aS 8 9 8^ s a a a a m a m as ? 4 9yyy " a; a" §§ 8 g e a §§ s§ m a 1 a§ a m a a§ A s§ 333� a x 55 E 5 3 5E "a 3 a g a s p-§ - 3 Y 2 2 g g§ F� F ,a^ s F P a$ G G GC G e G G ` a a a a a gg gg F G G G ~ § a a a �3 33s8 5 s? s a: ssss3s E a H- M a 9"s == r�saq="a8§xxas a s�§2aR Haas ;s$§�s$e:asee s4ag""s§s"as$ 5 as e TRANSMITTAL COMMUNICATION OFFICE OF THE CITY CLERK 4305 Santa Fe Avenue, Vernon, California 90058 Telephone (323) 583-8811 June 23, 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. 2014-28 - City of Vernon Determining the Public Safety Special Parcel Tax for Fiscal Year 2014-2015 To Whom It May Concern: Transmitted herewith is a copy of Resolution No. 2014-28 that was approved by City Council on June 17, 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 tru)X yours, eborah R.Juarez Records Management Assistant Enclosure c: Ana Barcia William Fox Alex Kung S. Kevin Wilson Resolution No. 2014-28 E Ccfusivefy Industriaf STAFF REPORT ee &13/1v RECEIVED MAY 2 8 2014 RECEIVEDSTAFF REPORT CITY A�INATI 0N MAY 2 9 2D14 CITY CLERK'S OFFICE DATE: IJune 3, 2014 TO: Honorable Mayor and City Council FROM: Ana Barcia, Deputy City Clerk A..V RE: Public Hearing - Approval of the Public Safety 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 Public Safety Special Parcel Tax for fiscal year 2014-2015 at $.0303 per square foot of taxable parcel area and submitting the public safety special parcel tax list to the Los Angeles County Auditor Controller's Office. Background On April 9, 2013, City of Vernon residents approved Measure L, which authorized the annual levy of a parcel tax on non-residential parcels to fund public safety services. On June 18, 2013, the City Council approved Resolution No. 2013-58 setting the tax rate at $.03 per square foot of taxable parcel area. Pursuant to Section 5.46(d)(2) of the Vernon Municipal code, the maximum rate shall be adjusted annually based upon changes in the consumer price index for All Urban Consumers (CPI_U), All Items Index, Los Angeles -Riverside -Orange County, California Area (1982- 84=100) for the month of March of the immediately preceding fiscal year. The Public Works, Water and Development Services Department calculated the maximum Public Safety Special Parcel Tax rate for fiscal year 2014-15 to be $0.0303 per square feet of taxable parcel area. Staff recommends that the Council set the tax at this maximum rate. Fiscal Impact Based on the proposed maximum rate of $0.0303 per square feet of taxable parcel area, the public safety special parcel tax would generate approximately $1.97 million. RECEIVED .. , 2014 CITY CLERK'S OFFICE COMMUNITY SERVICES & WATER DEPARTMENT OFFICE MEMORANDUM P-8b TO: Ana Barcia, Deputy City Clerk 92 PREPARED BY: Claudia Arellano, Project Engineer r^7�F1 APPROVED BY: Samuel Kevin Wilson D ector of Community Services & Water DATE: April 16, 2014 SUBJECT: MAXIMUM PUBLIC SAFETY SPECIAL PARCEL TAX Section 5.46(d)(1) sets the Public Safety Special Parcel Tax rate at $0.03 per square foot of taxable area commencing in fiscal year 2013/2014. Section 5.46(d)(2) states that the maximum rate established by this article shall be adjustment annually based upon changes in the consumer price index (CPI) for the month of March. Section 5.46(a)(2) defines CPI to mean, the Consumer Price Index for All Urban Consumers (CPI-U), All Items Index, Los Angeles - Riverside -Orange County, California Area (1982-84=100) published by the United States Department of Labor, Bureau of Labor Statistics. Per Section 5.46(d)(2) 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, 2013. CPI March, 2013 CPI March, 2014 239.995 242.491 Maximum Public SdgV Special Parcel Tax Rate for Fiscal Year 2014/2015 $0.03(242.491/239.995) = $0.0303 per square foot of taxable parcel area which is approximately a 1 % increase over the 2013/2014 rate. Therefore, the maximum Public Safety Special Parcel Tax rate that may be established for fiscal year 2014/2015 is $0.0303 per square foot of taxable parcel area. The City Council must determine a Public Safety Special Parcel Tax rate for fiscal year 2014/2015 prior to June 30, 2014. Enclosure c: City Administrator Page I of I Databases, Tables & Calculators by Subject Change Output Options: From: IIMA To: 20=14 Elinclude graphs More Formatting 012tions=10, Data extracted on: April 16, 2014 (1:20:51 PM) Consumer Price Index -All Urban Consumers Series Id: CUURA421SAO Not Seasonally Adjusted Area: Los Angeles -Riverside -Orange County, CA Item: All items Base Period: 1982-84=100 Download: IM.xIs 1 FONT SIZE: 1 164.2 164.6 165.0 166.6 166.2 165.4 165.8 166.3 167.2 167.2 167.1 167.3 166.1 165.3 166.8 2000 167.9 169.3 170.7 170.6 171.1 171.0 171.7 172.2 173.3 173.8 173.5 173.5 171.6 170.1 173.0 200 174.2 175.4 176.2 176.6 177.5 178.9 178.3 178.4 178.8 178.3 178.1 177.1 177.3 176.5 178.2 _1002 178.9 180.1 181.1 182.2 182.6 181.9 182.2 183.0 183.4 183.7 184.0 183.7 182.2 181.1 183.3 2003 185.2 186.5 188.2 187.6 186.4 186.3 186.3 186.9 188.2 187.8 187.1 187.0 187.0 186.7 187.2 2004 188.5 190.1 191.5 191.9 193.3 193.7 193.4 193.1 194.5 196.3 196.9 195.2 193.2 191.5 194.9 200$ 195.4 197.4 199.2. 201.1 201.5. 200.7. 201.4 203.1. 205.8. 206.9 205.6. 203.9 201.8. 199.2 204.5. 2006 206.0 207.5 208.5 210.5 212.4 211.11 211.4 211.9 212.9 211.4 211.11 210.6 210.4 209.3 211.6 212.584 214.760 216.500 217.845 218.596 217.273 217.454 217.330 217.697 218.696 219.943 219.373 217.338 216.260 218.416 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 4009' 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 20,10 224.610 224.620 225.483 225.916 226.438 225.877 225.991 226.373 226.048 226.794 225.941 226.639 225.894 225.491 226.298 10111 228.652 229.729 232.241 233.319 233.367 232.328 231.303 231.833 233.022 233.049 232.731 231.567 231.928 231.606 232.251 1012 233.441 234.537 236,941 236.866 237.032 236.025 235.776 237.222 238.104 240.111 237.675 236.U421 � U"2 236. 5.8071237.488 20131 238015 - 239.753 239.995 239.043 239.346 1 239.223 238.920 1239.219 B39.611 239940 238.677 38�TQ 1 238.742 23� 1239.207 239.2291239.185 241059 242.491 1 1 F�� I TOOLS CALCULATC Areas at a.Glahce In6tibn Industries at a Glance I 'I, I Locatiorn Quo, Economic Releases Injury And Illn Databases & Tables. 1777 :: Maps U.B "a U HELP http://data.bls.gov/pdq/SurveyOutputServlet 4/16/2014