Chapter 4.79

SAN JOSÉ LIBRARY AND READING PROTECTION ORDINANCE (LIBRARY PARCEL TAX)

Parts:

• 1 Title and Purpose

  • C. The intent in adopting this chapter is to continue funding for neighborhood library services provided by the existing tax which expires on June 30, 2015.

  • D. This chapter shall be subject to Title 1, "General Provisions," of the San José Municipal Code, as amended, except to the extent that a provision of this chapter conflicts with a provision set forth in Title 1, in which case the provision of this chapter shall control.

  • (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

• 2 Definitions

• 3 Imposition and Collection of Tax

• 4 Refunds and Appeals

• 5 Oversight and Reporting

• 6 Exemptions

• 7 Miscellaneous

Part 1

TITLE AND PURPOSE

Sections:

• 4.79.010 Title and purpose.

• 4.79.020 Deposit and use of proceeds.

• 4.79.030 Library parcel tax capital fund established; source and use of moneys.

• A. This chapter shall be known as the San José Library and Reading Protection Ordinance.

• B. The library parcel tax imposed under this chapter in 1994 is a special tax pursuant to Section 4 of Article XIII A of the California Constitution and is solely for the purpose of raising revenue necessary to maintain and enhance neighborhood library services in the City of San José. The library parcel tax is not an ad valorem tax on real property nor a transaction tax nor a sales tax on the sale of real property.

• A. The proceeds of the Library Parcel Tax imposed under this Chapter shall be deposited in a special fund to be known as the San José Library Parcel Tax Fund.

• B. The proceeds of the Library Parcel Tax imposed under this Chapter shall be expended only for Library purposes, including the following:

  1. the acquisition of library books and materials and related costs to maintain Library collections at all Libraries;

  2. the development and delivery of homework and educational programs for all age groups to support literacy and lifelong learning;

  3. the repair, equipping and staffing of Libraries; and

  4. the cost of collection and administration of the Library Parcel Tax.

• C. Interest which accrues from moneys in the Library Parcel Tax Fund shall be credited to this fund.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Ord. 30069.)

• A. There is hereby created and established the "Library Parcel Tax Capital Fund."

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§ 4.79.206

• B. There shall be deposited into this fund moneys transferred from the Library Parcel Tax Fund or from any other funds which may be expended on the capital purposes set forth in Section 4.79.020. Moneys deposited into this fund from the Library Parcel Tax Fund may be transferred back into the Library Parcel Tax Fund.

• C. Interest which accrues from moneys in the Library Parcel Tax Capital Fund shall be credited to this fund.

• (Ord. 30069.)

Part 2

DEFINITIONS

The definitions set forth in this part shall govern the application and interpretation of this chapter.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Acre" means the land area of an assessor parcel as shown on an assessor parcel map, or if the land area is not shown on an assessor parcel map, the land area shown on the applicable final map or other parcel map recorded with the County of Santa Clara.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Sections:

• 4.79.200 Definitions.

• 4.79.202 Acre.

• 4.79.204 Assessor parcel; parcel. 4.79.206 Commercial parcel. 4.79.208 Condominium/townhouse parcel. 4.79.210 CPI index. 4.79.212 Fiscal year. 4.79.214 Governmental entity. 4.79.216 Industrial parcel.

• 4.79.218 Land use classification. 4.79.220 Multi-family residential parcel. 4.79.222 Neighborhood library; library. 4.79.224 Other residential parcel.

• 4.79.226 Person. 4.79.228 Professional parcel. 4.79.230 Research and development facility. 4.79.232 Single-family parcel. 4.79.234 Unit. 4.79.236 Vacant parcel.

"Assessor parcel" or "parcel" means a unit of real estate with an assigned County of Santa Clara Assessor's Parcel number as shown on the most current official assessment roll of the County of Santa Clara Assessor.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Commercial parcel" means an assessor parcel on which is located a facility engaged in a commercial use. Examples of such facilities include: shopping malls, shopping centers, strip malls, commercial business districts, retail stores, department stores, discount stores, supermarkets, restaurants, fast food eateries, theaters, hotels, motels, service stations, car washes, recreational facilities (athletic clubs, country clubs, card rooms, golf courses, fitness centers, etc), social clubs, fraternal order clubs, private community centers, parking facilities associated with commercial uses, stand alone parking facilities, or other establishment engaged in commercial activities.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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"Condominium/townhouse parcel" means an assessor parcel on which a condominium or townhouse unit has been constructed for residential use. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"CPI Index" means the Consumer Price Index, All Urban Consumers, published by the U.S. Department of Labor, Bureau of Labor Statistics for the San Francisco-Oakland-San José area, with all items included.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Fiscal year" means the period starting July 1 and ending on the following June 30. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Governmental entity" means an agency or department of the federal government, the State of California, a county, city, district, public authority, public agency, and any other political subdivision or public corporation in the State of California. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Land use classification" means each of the land use classifications defined in this chapter and referred to in Exhibit A of this chapter for purposes of setting the library parcel tax rates.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Multi-family residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, have been constructed or on which is located one or more mobile homes. This land use classification excludes "other residential parcels."

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Neighborhood library" or "library" means any of the City of San José libraries including the Dr. Martin Luther King Jr. Library. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Other residential parcel" means an assessor parcel on which two (2) or more residential units, whether detached or attached, are located for purposes of any of the following: farm labor camp dwellings in an urban location, fraternity, sorority, boarding, or rooming houses, summer cabins, or camps and campgrounds.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Industrial parcel" means an assessor parcel on which is located a facility engaged in industrial or manufacturing uses. Examples of such facilities include: manufacturing plants, food and beverage processing plants, warehouses, storage facilities, wholesale facilities and parking facilities associated with facilities engaged in industrial or manufacturing uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Person," unless it otherwise appears from the context as used, means and includes any natural person, firm, association, organization, partnership, business trust, company, or corporation. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Professional parcel" means an assessor parcel on which is located a facility engaged in profes-

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§ 4.79.320

sional uses. Examples of such facilities include: banks, office buildings, medical offices and clinics, hospitals, including skilled nursing facilities and convalescent hospital facilities, research and development facilities or any parking facilities associated with these uses.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Research and development facility" means an establishment or facility engaged in industrial or scientific research, product design, development and testing, and limited manufacturing necessary for the production of prototypes.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Single-family parcel" means an assessor parcel on which only one (1) single-family unit has been constructed.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 3

IMPOSITION AND COLLECTION OF TAX

Sections:

• 4.79.300 Imposition of library parcel tax.

• 4.79.310 Library parcel tax rates.

• 4.79.320 Term of library parcel tax.

• 4.79.330 Annual adjustment of library parcel tax rates.

• 4.79.340 Collection of library parcel tax.

• 4.79.350 Tax deemed debt to city.

• 4.79.360 Regulations.

Subject to the exemptions specified in Part 6 of this chapter, there is hereby imposed an annual special tax on parcels in the City of San José at the rates specified in Section 4.79.310. The special tax imposed by this section shall be referred to as the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Unit" means a structure constructed primarily for human habitation, which may be an individual detached residential unit, an individual attached residential unit within a duplex, triplex, fourplex, townhome, or condominium structure, an individual apartment unit, or a mobile home or other dwelling unit.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

"Vacant parcel" means an assessor parcel which is unimproved.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

The library parcel tax shall be imposed in accordance with the rates set forth in Exhibit A to this chapter, subject to annual adjustment pursuant to Section 4.79.330. The rates specified in Exhibit A are the rates in effect for fiscal year 2013-14. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

The library parcel tax shall take effect on July 1, 2005 for fiscal year 2005-06 and shall continue in effect for each fiscal year thereafter until June 30, 2040.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

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• A. The city council may, by resolution of the city council, annually increase the library parcel tax rates if the city council finds that the cost of living in the City of San José as shown on the CPI Index has increased over the preceding base period, as described in Subsection B.

• B. For purposes of calculating any increase to the library parcel tax rates, the base period for fiscal year 2006-07, shall be the period commencing on July 1, 2005 and ending on March 31, 2006. For each fiscal year following fiscal year 2006-07, the base period shall be the February to February CPI reporting period.

• C. The increase in the library parcel tax rate shall not exceed the increase in the CPI Index for the applicable base period, but in no event shall the increase exceed three percent.

• D. In the event the CPI Index is no longer published, the city council shall use as its reference another index published by either the State of California or a federal department or agency that is charged with the responsibility of measuring the cost of living in the geographical area that includes the City of San José.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

• A. Unless otherwise directed by the city council, the library parcel tax shall be collected by the County of Santa Clara in two (2) approximately equal installments in the same manner and on the same applicable dates as established by applicable law for the collection of ad valorem property taxes by the County of Santa Clara for the City of San José. The collection of the library parcel tax by the County of Santa Clara shall be subject to the regulations and procedures governing the collection of ad valorem property taxes by the County of Santa Clara, including without limitation, the imposition of penalties, additional

fees, interest on the failure to remit or the delinquent remittance of the library parcel tax.

• B. The director of finance is charged with the responsibility of overseeing the collection and receipt of the proceeds of the library parcel tax.

• C. In the event that the director of finance erroneously fails to have placed on the Santa Clara County tax roll, in whole or part, the payment of the library parcel tax, the director of finance shall invoice the owner of the parcel for the amount of the erroneously omitted library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

• A. The amount of any library parcel tax, interest, or penalties imposed under this chapter shall be deemed a debt to the city. Any person who fails to timely pay the library parcel tax shall be liable to an action brought in the name of the city in any court of competent jurisdiction for the amount of the library parcel tax or interest or penalties owed.

• B. In any such action to recover the delinquent payment of the library parcel tax, interest or penalties, the city shall also be entitled to recover its administrative costs and attorneys' fees.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

The city council is authorized to promulgate such regulations as it deems necessary in order to implement the provisions of this chapter. (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 4

REFUNDS AND APPEALS

Sections:

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• A. The director of finance may refund, without interest, any library parcel tax, penalty or interest which has been overpaid or erroneously collected, provided that all of the following conditions are met:

  1. A written claim for the refund, made upon a form provided by the director of finance, stating under penalty of perjury the specific grounds upon which the claim for refund is founded, is filed with the director of finance within three (3) years of the date of payment; and

  2. The director of finance is satisfied on the basis of written records submitted by the claimant that the claimant is entitled to the refund under the provisions of this section. The director of finance, the city auditor or the city attorney, or the authorized representative of any of them, shall have the right to examine and audit the records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's records after request by the city to do so.

• B. Any decision of the director of finance made under this section shall be subject to appeal to the appeals hearing board or to such other body as designated by the city council for hearing such appeals.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

the appeals hearing board maintained by the city clerk. Reference to the appeals hearing board in this section shall also include any successor body appointed by the city council pursuant to Section 4.79.400.

• B. The appeals hearing board shall have the authority to promulgate rules and to prescribe forms for the conduct of appeals made under this chapter.

• C. The appeals hearing board may affirm, modify or reverse the decision of the director of finance based on the preponderance of evidence presented at the hearing on the appeal.

• D. The appeals hearing board shall issue its decision in writing, addressed to both the director of finance and, to the appellant, at the appellant's address as stated in the appeal, or in cases where no address is listed in the appellant's appeal, to the address listed on the most current official County of Santa Clara assessment roll. The appeals hearing board's decisions and hearing procedures in matters relating to this chapter shall be in accordance with the requirements set forth in Title 1 of this Code, and any amendments to such title. The decision of the appeals hearing board shall be final.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 5

OVERSIGHT AND REPORTING

Sections:

• 4.79.500 Oversight committee.

• 4.79.510 Annual audit.

• A. Any person dissatisfied with any decision of the director of finance under the authority of this chapter may appeal in writing to the Appeals Hearing Board of the City of San José within sixty (60) days of the date of mailing of the director of finance's decision. The appeal shall be addressed to the current address for

• 4.79.520 Annual report.

The city council shall designate or appoint a body to review the expenditure of the proceeds of the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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The director of finance shall cause the city's independent auditor to perform an annual audit of the expenditure of the proceeds of the library parcel tax.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

No later than January 1 of each year, the director of finance shall provide to the city council a written report which sets forth for the preceding fiscal year, the total amount of library parcel tax proceeds collected and expended and a description of the expenditures.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 6

EXEMPTIONS

Section:

• A. Any parcel owned by a church or religious organization and used for religious worship shall be exempt from the library parcel tax.

• B. Any parcel owned by a governmental entity shall be exempt from the library parcel tax.

• (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

Part 7

MISCELLANEOUS

Sections:

• A. This chapter may not be amended by the city council to increase the library parcel tax, or to extend the duration of the library parcel tax without the applicable voter approval.

• B. Subject to the provisions of Subsection A, the city council may amend this chapter without voter approval to clarify its provisions or to make technical corrections, including conforming the collection provisions of this chapter with applicable state law.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

• A. The provisions of this chapter shall not apply to any person, or to any property as to whom or which it is beyond the power of the City of San José to impose the library parcel tax.

• B. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of the people of the City of San José, that this chapter would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04)

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Exh. A

REVENUE, FINANCE AND BUSINESS TAXES

***** Subject to annual CPI adjustment of up to 3% per Section 4.79.330.

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Exh. A

(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)

Chapter 4.80 FUNDS*

• Parts: 1 Airport Funds 4 Reserved 5 Community Development Block Grant Fund

• 6 Reserved 7 Construction Tax and Property Conveyance Tax Fund

• 8 Convention and Cultural Affairs Fund and Convention and Cultural Affairs Capital Fund

• 9 Reserved 10 Reserved 11 Emma Prusch Memorial Park Improvement Fund

• 12 Municipal Water System Operating Fund

• 13 General Purpose Parking Fund and General Purpose Parking Capital Fund

• 14 Gift Trust Fund 15 Reserved 16 Reserved 17 Municipal Golf Course Fund 18 Reserved

*Charter references— For Charter provisions pertaining to funds, see Charter §§ 806(b), 1211 - 1214; for statutory provisions pertaining to gas tax street improvement funds, see Str. And Hys. Code §§ 186.3, 2106, 2107 and 2113.

• 21 Reserved 22 Reserved 23 Reserved 24 Reserved

• 25 Sanitary Sewer Fund

• 26 Reserved

• 27 Reserved

• 28 Special Gas Tax Street Improvement Fund

• 29 Vehicle Maintenance and Operating Fund

• 30 Reserved

• 31 Reserved

• 32 Reserved

• 33 Reserved

• 34 Transient Occupancy Tax Special Fund 35 Underground Utility Fund 36 Benefit Fund

• 37 Business Improvement District Fund

• 38 Low and Moderate Income Housing Fund

• 39 Lake Cunningham Park Fund

• 40 Economic Development Administration Loan Fund

• 43 State Drug Forfeiture Fund 44 Federal Drug Forfeiture Fund 45 Home Investment Partnerships Program 46 City of San José Housing Trust Fund 47 Integrated Waste Management Fund 48 Reserved 49 Storm Sewer Service Charge Fund 50 Reserved 51 Reserved

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• 52 Edward Byrne Memorial Justice 85 Evergreen Benefit Assessment District Assistance Grant Trust Fund Fund

• 53 San José Arena Capital Reserve Fund 86 Evergreen Creek Assessment District 54 Contingent Lien District Fund Fund 55 Federal Grant Fund 87 Shea Homes Advance Assessment 56 Improvement District Fund District Fund 57 Multi-Source Housing Fund 88 Silicon Valley Bridge Assessment 58 Public Works Program Support Fund District Fund 59 San José Arena Enhancement Fund 89 Silver Creek Assessment District Fund 60 San José/Santa Clara Treatment Plant 90 Willow Glen Community Benefit

• Fund Improvement District Fund

• 61 Supplemental Law Enforcement Services 91 Alameda Community Benefit Fund Improvement District Fund

• 62 Saint James Park Management District 92 VRF Measure B Pavement Maintenance

• Fund Fund

• 63 San José Clean Energy Operating Fund 93 Interstate 280/Winchester Traffic

• 64 Inclusionary Fee Fund Impact Fee Fund

• 65 Rental Stabilization Program Fee Fund 94 US-101/Oakland/Mabury Traffic

• 66 Public Safety And Infrastructure Bond Impact Fee Fund

• Fund 95 North San José Traffic Impact Fee Fund

• 67 Neighborhood Security Act Bond Fund

  • 96 Evergreen-East Hills Traffic Impact Fee Fund

• 68 Parks And Recreation Bond Projects Fund

  • 97 State Gas Tax Pavement Maintenance Fund

• 69 Branch Libraries Bond Projects Fund

• 70 Diridon Station Area Impact Fee Fund Established

  • 98 VTA Measure B Pavement Maintenance Fund

• 71 Coronavirus Relief Fund

• 72 Building Development Fee Program Fund

Part 1

• 73 Planning Development Fee Program Fund

AIRPORT FUNDS

• 74 Citywide Planning Fee Program Fund

Sections:

• 75 Fire Development Fee Program Fund

• 76 Public Works Development Fee Program Fund

  • 4.80.010 Definitions; purpose.

  • 4.80.020 Airport revenue bond improvement fund.

• 77 Public Works Small Cell Permitting Fee Program Fund

  • 4.80.030 City of San José airport revenue fund.

• 78 American Rescue Plan Fund

• 79 Affordable Housing Impact Fee Fund

  • 4.80.040 Airport capital improvement fund.

• 80 Homeless Housing, Assistance, And Prevention Fund

  • 4.80.050 Airport renewal and replacement fund.

• 81 Ice Centre Expansion Bond Fund

  • 4.80.060 Passenger facility charges fund.

• 82 Building Homes and Jobs Act Fund 83 San José Power Operating Fund 84 San José Opioid Response Fund

• 4.80.070 Customer facilities and transportation fund.

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2026-Supplement 4

SAN JOSÉ CODE