Resolution No. 2015-027RESOLUTION NO. 2015-27
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 2015-2016
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
established in Section 5.45(c) as adjusted by Section 5.45(d) of the
Municipal Code, but the tax may be imposed at a lower rate; and
WHEREAS, for fiscal year 2015-2016, the maximum rate for the
Tax, adjusted for inflation in the manner set forth in Section
5.45(d)(2) of the Municipal Code, is $29.544 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 2015-2016 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 sections 15378(b)(2) and
(4) of the Guidelines to the California Environmental Quality Act
(CEQA), because it is an administrative activity and relates to a
governmental funding mechanism that does not involve any commitment to
any specific project which may result in a potentially significant
physical impact on the environment; 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 a significant effect on the environment.
SECTION 3: The City Council of the City of Vernon hereby
determines the special tax for fiscal year 2015-2016 shall be $29.544
per 100 square feet of gross area of land (or 0.29544,, 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 2015-2016, 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 City Clerk, or the 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
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tax calculated at the rate of $29.544 per 100 square feet of gross
area of land (or 0.295444 per square foot), and to delete any parcel
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 19th day of May, 2015.
ATTEST:
Maria Ayala
City Clerk /-Pep
AS TO FORM:
Name: W. Michael McCormick
Title: Mayor
Brian W. Byun, Dep City Attorney
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STATE OF CALIFORNIA )
) ss
COUNTY OF LOS ANGELES )
I, Maria E. Ayala, City Clerk f the City
of Vernon, do hereby certify that the foregoing Resolution, being
Resolution No. 2015-27, 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, May 19, 2015, and thereafter was duly
signed by the Mayor or Mayor Pro-Tem of the City of Vernon.
Executed this day of May, 2015, at Vernon, California.
(SEAL)
ria E. yala
City Clerk / Deputy—G4mt� �i��
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TRANSMITTAL COMMUNICATION
lot
OFFICE OF THE CITY CLERK
4305 Santa Fe Avenue, Vernon, California 90058
Telephone (323) 583-8811
May 21, 2015
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. 2015-27 - City of Vernon Determining the Special Parcel Tax Levied
Pursuant to Section 5.45 of the Municipal Code for Fiscal Year 2015-2016 (Warehouse
Special Parcel Tax)
To Whom It May Concern:
Please find enclosed one copy of Resolution No. 2015-27 that was approved by City Council on
May 19, 2015. 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 William Fox at (323) 583-8811 ext.
849.
Very truly yours,
Deborah R. Juarez
Records Management
Enclosure
c: William Fox
S. Kevin Wilson
Resolution No. 2015-27
rE,Xchaively Industriaf
STAFF REPORT
CITY CLERK'S OFFICE STAFF REPORT
CITY CLERK DEPARTMENT
DATE: May 19, 2015
TO: Honorable Mayor and Cittyy Council
FROM: Maria E. Ayala, City Clerk W'
doi5 -a
r
MAY 13 2015
CITY ADMINISTRATION
RE: Resolution approving the Warehouse Special Parcel Tax Rates Adjustment
for Fiscal Year 2015-2016.
Recommendation
A. Find that approval of the proposed Resolution does not constitute a "project" pursuant to
sections 15378(b)(2) and (4) of the Guidelines to the California Environmental Quality
Act ("CEQA"), because it constitutes an administrative activity and government funding
mechanism that does not involve any commitment to any specific project which may
result in a potentially significant impact on the environment; and even if the adoption of
the proposed resolution did constitute 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 a significant effect on the environment; and
B. Adopt a resolution setting the Warehouse Special Parcel Tax rate at $29.544 per 100
square feet of gross area of land for fiscal year 2015-2016 and submitting the warehouse
special parcel tax list to the Los Angeles County Auditor Controller's Office.
Background
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.
Page 1 of 2
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. 2014-20 set the rate for fiscal year
2014-2015 at $29.39 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 2015-2016 to be $29.544 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 adjustment for fiscal year 2015-2016 of $29.544 per 100 square feet
of gross area of land, the tax would generate approximately $9.8 million. This is approximately
the same as the previous year's projected revenue.
Attachment(s)
1. Memorandum from Public Works concerning the Maximum Warehouse Special Parcel Tax,
dated May 7, 2015.
Page 2 of 2
RECEIVED {oF�Fq
O� Oy
MAY 112015
fai 'f
o�
CITY CLERK'S OFFICE
PUBLIC WORKS, WATER & DEVELOPMENT SERVICES
OFFICE MEMORANDUM
P-8
TO: Maria E. Ayala, City Clerk
PREPARED BY: Claudia Arellano, Storrm�water & Special Projects Analyst
APPROVED BY: Samuel Kevin Wilson-; Director of Public Works, Water & Development
Services
DATE: May 7, 2015
SUBJECT: MAXIMUM 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 Section 5.45(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 31, 1999
CPI March 31, 1999 = 165.00
CPI March 31, 2015 = 243.738
Maximum Warehouse Special Parcel Tax Rate for Fiscal Year 2015/2016
$20.00(243.738/165.0) = $29.544 per 100 square feet of gross area of land or
$0.29544 per square foot of gross area of land. The maximum Warehouse
Special Parcel Tax rate for fiscal year 2015/2016 is a 47.72% increase over
the 1999 rate and approximately a 0.51 % increase over the 2014 rate.
Therefore the maximum Warehouse Special Parcel Tax rate that may be established for fiscal year
2015/2016 is $29.544 per 100 square feet of gross area of land. The current Warehouse Special Parcel Tax rate
is $29.39 per 100 square feet of gross area of land. The City Council must determine a Warehouse Special
Parcel Tax rate for fiscal year 2015/2016 prior to June 30, 2015.
Encbsur
c: City Administrator
4I2012015
Bureau of Labor Statistics Data
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Search BtS.gov 0
Home I Subjects I Data Tools Publications I Economic Releases I Students I Beta
Databases, Tables & Calculators by Subject
Change Output Options: From 1999 i,'1 To: [26i3..i'
(-j include graphs L J include annual averages
Data extracted on: April 20, 2015 (11:28:37 AM)
Consumer Price Index - All Urban Consumers
Series Id: CUURA422SA0
Not Seasonally Adjusted
Area: Los Angeles -Riverside -Orange County,CA
-
Item: All items
Base Period: 1982-84=100
Download: 01,ax
. FONT SIZE: S, 'W ,I
More Formatting Ootionsy
Year
Jan
I Feb
I Mar
Apr
May
Jun
Jul
AugSep
Oct
Nov
Dec
HALF1
HALF2
1999
164.2
164.6
165.0
166.6
166.21
165.4
165.8
. 166.3
167.2
167.2
167.1
167.3
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
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
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
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
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
191.5
194.9
2005
195.4
197.4
199.2
201.1
201.5
200.7
201.4
203.1
205.8
206.9
205.6
203.9
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
209.3
211.E
2007
212.584
214.760
216.500
217.845
218.596
217.273
217.454
1217.330
1217.697
218.696
1219.943
1219.373
216.260
218.416
2008
220.918
1221.431
1223.606
224.625
226.651
229.033
229.886
228.484
227.449
226.159
222.229
1219.620
224.377
225.638
2009
220.719
221.439
221.376
221.693 1222.522
1223.906
224.010
224.507
225.226
225.264
224.317
223.643
221.943
224.495
2010
224.610
224.620
225.483
225.916
226.438
225.877
225.991
226.373
2: 6.048
226.794
225.941
226.639
225.491
226.298
2011
228.652
229.729
232.241
233.319 1233.367
232.328
231.303
231.833
233.022
233.049
232.731
231.567
231.606
232.251
2012
233.441
234.537
236.941
236.866
237.032
236.025
235.776
237.222
238.104
240.111
237.675
236.042
235.807
237.488
2013
238.015
239.753
239.995
239.043
239.346 1239.223
238.920
239.219
239.611
239.940
238.677
238.742
239.229
239.185
2014
239.857
241,059
242.491
242.437
243.362
243.528
243.727
243.556
243.623
243.341
241.753
240.475
242.122
242.746
2015
239.724
241.297
243.738
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