HomeMy WebLinkAboutMINUTES - 08171999 - D4 o t ora
PHIS, BATCHELOR, COUNTY ADMINISTRATOR ` Ik
Costa
County
August 12, 1999
NATE,
susacT; PROPOSED LIBRARY BALLOT 'MEASURE
SPECEFeC RECUEST;S;OR REC?M I F^ 0 JUSTMCAT$ON
� 4CF4iP b
1. ACCEPT the responses from the Acting County Librarian to the questions that
were posed and issues that were raised by Supervisor Canci milla on August
3, 1999.
2. CONSIDER whether to place a measure on the March 7, 2000 ballot to raise
the sales tax by 1/so for a period of eight years, with the proceeds being
dedicated to the County Library.
BACKGROUND;
On August 3, 19995 the Board of Supervisors considered placing a measure on the
March 7, 2€ 00 ballot to raise the sales tax by ifs¢for eight years to provide additional
mnding to the County library system, Several questions were raised by Supervisor
ancia illa, The Board decided to put further consideration of a ballot measure
over for two weeks. During this period of time, staff was asked to finalize the
ordinance and resolutions which are needed to place a measure on the ballot. Staff
was also asked to respond as fully as possible, given the short period of time, to the
issue raised by Supervisor Canciamilla.
CONTINUED ON AT TACHMENT: YES S3�;ttTi� f�c: N
RECO�MWENt)AT:ON OF C^-UNTY AvVl;N'9STRATOR --ReCOV.MENDAT3ON OF B JArRD COMMiTTEE
APPROVE OTFEB
ACTION OF BOARD &71 APPROVED AS RECOMMENDED OTHER
SEE THE ATTACHED ADDENDUM FOR BOARD ACTION AND VOTE
VOTE OF SUPERVISORS
i HEREBY CE#tT:FY THAT TH;S M A TRUE
- --s3NbaNWOUS(ABSENT � AND CORRECT COPY OF AN ACT MN TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ASSEN °. %� -- ABSTAU,4: O."^SUPER4t'iSORS ON THE DAT E SHOWN.
ATTESTED
e Page
"
Contac PHIL BATCHELOR /},CLERK F ;HE BOARD OF
cc: SUPERVISORS AND COUNTY ADV:N;ST.BATOR
BY DEPUTY
We understand that Supervisor Canciamilla raised three principal issues,
I, What efforts have been rade to develop joint-use library facilities with school
districts and cities?
2. Whet impact would there be to breaking the library system into regional
libraries?
3. What other type of outreach can be considered, each as kiosks at BART
stations?
Attached is a memo from Anne Cain, Adding County Librarian, responding to these
issues.
Also attached is the final tram of the ordinance which would be voted on by the
public and the resolutions which rust be adopted by the Board of Supervisors in
order to place the measure on the ballot.
c : County Administrator
County Librarian
County Counsel
Auditor-Controller
Treasurer-fax Collector
County Clerk-Recorder
Assistant Registrar of Voters
-2-
CONTRA COSTA COUNT` LIBRARY
INTER-OFFICE MEMO
Phones (926) 646-6423 Fax: (926) 646-6461
To: Phil Batchelor, County Administrator
Date: August 12, 1999
From., Anne Caincting County Librarian
SUBJECT; Responses to Questions and Issues Raised at August 3,
1999 heating
At the August 3, 1999 meeting of the Board of Supervisors a € umber of questions
and € sues were raised. The fallowing responds to the issues raised:
I o Partnering with school districts and cities
School districts: On the local level, branch library staff have strong
working relationships with schools and teachers in the community they
serve. On a countywide level, there have been two recent efforts to initiate
and strengthen partnerships with the school districts:
Contra Caste Reads! 2900 was launched in April 1999 and has as its goal
to provide a library card and a library experience to all second graders i
the library's service area. Funded by Pacific Reil, resolutions supporting
the program were passed by every city council and school district in the
County, as well as by the Board of Supervisors. The program brings
together elected officials, schools, the library and business in a partnership
around a critical common goal ® to help lids become strong readers and
students. This spring, library staff visited 228 classrooms in 29 schools.
Staff have developed plans to reach the remaining 11,1 QQ second graders
throughout the next school year.
Joint-use libraries: The County Library's second joint use library opened on
August 3, 1999 at the Freedom High School and serves the City of Oakley.
There is an existing joint use library at the Riverview Middle School that
serves the community of Bay Point, In addition to these two joint use
Responses to Questions and Issues Raised at August 3, 1999 Meeting
Page 2
libraries, the County Library is working with two other partnerships on joint
use libraries:
a. Diable Valley College, the City of San Ramon, and the Contra Costa
County Library are jointly planning a public/community college library
which will serve both the students attending the Center For Higher
Education, a satellite carpus of Diablo Valley Colleges as well as the
residents of the Dougherty Valley and San Ramon.
b. The City of Concord, John F. Kennedy University and the Centra
Costa County Library are jointly planning a public/university library in
the City of Concord.
I have contacted Joe Ovick, County Superintendent of Schools, about the
topic of joint-use libraries and he has offered to schedule a discussion of
this topic at the September 16 meeting of the Superintendents of all school
districts. I will be putting together information for the Superintendents for
this discussion.
Cities: Of the seventeen cities that have Centra Costa County Library
branches, eleven provide funds for additional hours: Antioch, Brentwood
(recently approved, specific service plan under development), Clayton,
Concord, Danville, Lafayette, Orinda, Pinole, Pittsburg, San Ramon and
Walnut Creek. These cities contribute over $990,000 to support local
library service. The following six cities do not provide additional funds for
open hours: FI Cerrito, Martinez, Moraga, Oakley, Pleasant bill, and San
Pablo. In many communities, both those that do provide funds for
additional hers and those that do not, a partnership between the city, the
County Library, the Friends group and other community organizations such
as service clubs has been formed to improve library facilities.
Another major area of County Library involvement with cities is the
planning of new libraries. In addition to working with the City of Clayton
and the Town of Danville on their libraries, library staff are currently
working with the following cities on plans for new libraries: Concord,
Lafayette, Orinda, San Pablo, Sari Ramon and Walnut Creek.
29 Regional Organization and Governance
The study of the Contra Costa County Library, funded by the cities and the
County, and conducted by evict M. Griffiths and Associates working with
a:\persor.ai\acair\bcs\;espcnc.dcc
Responses to Questions and Issues Raised at August 3, 1999 Meeting
Page
the Public Manager's ,association, investigated both separate city libraries
and stand-alone regional systems. The principal recommendations and
findings of the study include the following:
®® Establishment of stand-alone, full service municipal libraries for the
majority of participating jurisdictions would require major general fund or
other locally generated revenue subsidies to replicate current service
levels provided by the joint system.
&S Analysis of stand-alone regional systems also indicated duplication of
library management, support services and automated systems would
drain off resources available for direct local service delivery and, as a
result, provided no significant advantage, from the resource perspective,
than the current system.
®� These analyses indicated that there are some major economies of scale
associated with providing library management and support services
through a central organization that serves the participating jurisdictions.
®�$ .all information developed during the course of the project indicates that
the County Library system is efficiently operated, and that there are
clear economies in maintaining a confederation of the cities and the
County.
As a result of the study, a five regional system was created for
governance/local control and funding allocation. Base level service were
determined; regional boards were created and a funding allocation method
was developed. The Regional Boards have been operating since July 1,
1997.
Outreach through klosks at the BART stations
The library has done preliminary research on information kiosks that could
be located at BARS' stations or elsewhere in the County. Several options
exist:
1 j Kiosk with €gyp to 5,000 books that functions as a library outlet
2) Kiosk that functions as an information station with a staff member
present only certain hours to checkout books that have been requested
(this option might work well at a BART station)
3) Unattended kiosk which basically provides the sane information one
could get from a home computer (although it could also have fax machines
and phone lines to the library's 300 number so the user could talk to a
librarian and have there fax information.)
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Responses to Questions and Issues Raised at August 3$ 1999 Meeting
Page 4
The single unattended kiosk, while the cheapest, would probably not
provide the best kind of service for a BART station because it serves only
one person at a time and BART gets most of its traffic during rush hours.
Commuters would probably not want to wait in a line as they boarded or
waited for a train. This unattended kiosk right be better suited to a
location where people already go to fid information, such as a community
center.
We would need to define the services to be delivered by a kiosk and then
develop costs. It there is interest, County Library staff would be happy to
more thoroughly research this topic, including talking with other public
libraries that utilize kiosks, and develop a proposal, including cost
estimates.
o,:\person aKaca:rs\uos\respo ted.doc
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORmA
Adopted this Resolution on 1999, by the following vote:
AYES:
NOES: Ke
ABSENT: V-0
ABSTAIN
RESOLUTION NO. 9 0
SUBJECT: Call of Election and (fit+TC See. 7286.59; Gov.
Approval of Ballot C. Sees. 53722+53724)
Measure for Librax �
Sales Tax
Whereas, this Board finals that the public libraries of Contra Costa County provide unique and
valued cultural and educational services to the citizens of the County; and
Whereas, the public libraries of Contra Costa County have suffered due to funding constraints
in recent years, and
Whereas, the Legislature enacted Chapter 88 of the Statutes of 1997, adding Se^tion 7286.59 to
the Revenue and Taxation Code, to allow a transactions and use ("sales tax") to be imposed at
the rate of one-eighth of one percent (0.125%) for the purpose of supplementing existing
expenditures for public libraries i f an Ordinance submitting the tax to the voters is approved by
three votes of this Board and then approved by two-thirds of those voting at an election held
throughout the County; and
Whereas, this Board finds there is a need to supplement existing expenditures for the public
ibraries of Contra Costa County and desires to immplerrent a one-eighth of one percent (0.125%)
transactions and use tax ("males tax") to be imposed throughout the County beginning July 1,
2000 and operating trough June 313, 2008.
NOW, THEREFORE, this Board RESOLVES that:
1. Concurrent with the adoption this day of an ORI3"NANCE ADDING ARTICLE 64 a 2.8 ro
C HAP T ER 64 a 2 OF DTV1SI::%N 64 OF TITLE 6 OF THE CONTRA COSTA COUNTY CODE,
IMPOSING A COUNTYWIDE TRANSACTIONS AND USE TAX TO SUPPLEMENT FUNDING FOR
PUBLIC LIBRARIES, TO BE ADMINISTERED BY THE STATE BOARD OF EQUALT.ZATION, this
Board hereby calls a County-wide special tax election to be consolidated with the March 7, 2000
State-Wide primary election, in accordance with Government Code Sections 53722 and 53724 and
all alp;licable provisions of the Elections Code and other law.
2, rhe Contra Costa County Registrar of Voters is designated as the Election Official for the election,
and the County Clerk, Elections Division, is hereby authorized and directed to provide all .notices
and tale ala other actions necessary to holding the, aforenoted election:, including (but not limited
to) providing Notices of tubs within which arguments for and against are to be submitted. The
costs of said election are to be paid by the County. A contribution from.the City of Richmond will
be made according to the percer; of taxes the City is expected to receive.
3. The ballot measure attached as Exhibit A hereto is hereby approved for said election.
4. 1f the election is approved by the requisite two-thirds vote, the County Libra ian is authorized and
directed to enter into a contract, in the form required by the State Board of Equalization, under
which the State will administer the aforesaid tax. Said contract is to be entered. into in time that the
tax can ie collected beginning July 1, 2000.
' . ATTEST:
Phil Batchelor, Clerk
of Beard of Supervisors
,1993
By: ,
RES
OLUTIC3 . 99/420
8111!89 q:1S�aof001c�If.Joe
EXHIBIT A.
BALLOT MEASURE FOR MARCH 7, 2000 ELECTION OTNTA COI TY-
WIDB LIBRARY SPECIAL SALES TAX
To maintain and improve local neighborhood libraries by buying books, educational :materials,
technology and computers; to increase and make more consistent the nurnbCr of fours local libraries
will be open., do improve educational programs :or children, adults and seniors and to maintain, improve
and expand community libraries, shall Ordinance 99/35 of the Contra Costa County Beard of
Supervisors be approved to impose a sales tax at the rate of ore-eighth of one perce-nt?
8/11199
q,loa#Iti�Ot11ca33.doc
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this resolution on 1999, by the following vote:
AYES.
NOES:
ABSENT-
ABSTAIN:
BSTAIN:
RESOLUTION NO. �
SUBJECT: IMPLEMENTATION Off` LIBRARY TRANSACTIONS AND USE TAX
AND ALLOCATION OF REVENUES EDIT COUNTY LIBRARY
PURPOSES
WHEREAS, the Board of Supervisors has approved Ordinance No. 99-35 which would impose
a transactions and use tax of one-eighth (1/8)cent,pending voter approval on March 7, 2000, and
WIIEItEAS, such ordinance provides for a split oftrarYsactions and use tax proceeds between the
Contra Costa County Library and the richmond Public Library, and
WHEREAS, such ordinance provides that the State Board of Equalization deducts administrative
costs prior to distributing transactions and use tax proceeds, and
WHEREAS, such ordinance provides an expenditure plana for the proceeds of the transactions
and use tax.
NOW, T HEREFORE, this Board RESOLVES that:
i. The County Auditor is directed to distribute the proceeds corn the transactions and use
tax to the Contra Costa County Library and the i2ichm—ond Public Library.
2. The County.Auditor and County Treasurer are directed to establish a special revenue fiend
for the County Library proceeds from the transactions and use tax. This find will be
entitled to retain interest earnings on any investment. If no investments are made from
this fund, then a proportionate share of pooled interest on available cash wfli l accrue to
this fund.
3. The County Library proceeds from the transactions and use tax will be allocated for
expenditure as follows:
1, Base Level Services
a) All branch libraries shall be open 48 hours per week; the Central ',ibrary
shall be open 60 hours per week; the outlets shall be aspen 34-36 hours per
week.
b) The materials budget shall be $2 per capita
c) Additional technology, including 100 personal computers
d) County wide costs for fixed and service program support, reserves
adequate to assure consistent service and one time costs
RESOLUTION NO. 9 1
811sl99
q:1ba iii±oC\reso.doc
IMPLEMENTATION OF LIBRARY TRANSACTIONS AND USE TAX AND
ALLOCATION OF REVENUES FOR COUNTY LIBRARY PURPOSES
Page
2. Regional resource Allocation
Remaining revenues after funding the above base services shall be allocated to
each region according to the formula of:
50% per capita, based on the population of the Library Region as of the
preceding January 1
50% total circulation, based on the circulation of library materials the
preceding fiscal year
The per capita and circulation variables will be revised. annually.
Such regional revenues shall be used for library services within each region as
determined by the respective Regional Library Boards.
4. The County Librarian, as part of the anwaal budget process, is directed to prepare and
submit a budget request which includes revenues to and expenditures from the special
revenue fund that incorporates the decisions made by the Regional Library Boards about
the use of such revenues.
5. It is the clearly stated intent of the Board of Supervisors to er_act the decisions regarding
the new revenues grade by the Regional Library Boards.
I HEREBY�x IFS' THAT THIS IS A TRUE AND
CORRECT CIDP .PF AN ACTION TAKEN AND
ENTERED ON THE`-_1INUTES CDS' THE, BOARD OF
SUPERVISORS ON Ti ,DATE SHOWN.
ATTEST:
Phil Batchelor,Clerk`-d the Board of
Supervisors arad Coun, .,Administrator
By:
Deputy
Orig. Dept.: County Library
cc: County Auditor
County Administrator
County Counsel
County Treasurer
8111/99
q:ibar?ctCQlresc.acc
ORDINANCE NO. 9 5
AN ORDINANCE ADDING ARTICLE 64-2.8 TO CHAPTER 64-2 OF DIVISION 64 OF
TITLE 6 OF THE CONTRA COSTA COUNTY CODE, IMPOSING A COI..,T;TYWIDE
TRANSACTIONS AND USE TAX TO SUPPLEMENT TO SUPPLEMENT FUNDING FOR.
PUBLIC LIBRARIES, TO BE ADMINISTERED BY THE STATE BOARD OF
EQUALIZATION
The Contra Costa County Board of Supervisors ordains as follows:
Section fa Title and Summary.
This Ordinance will be;mown as the "Contra Costa County Public Tibrary Transactions
and Use T ax Ordinance." If approved by the voters, this Ordinance will impose a transactions
and use tax to be applicable in the incorporated and unincorporated territory of Contra Costa
County, the proceeds of which are to be used exclusively for public library programs, operations,
construction, acquisition, facilities, and equipment within Contra Costa County. Such revenues
shall be used only to supplement existing expenditures for public libraries and shall not be used
to supplant existing funding for the support ofpublic libraries.
Section 2. Submission n to the Voters; Voter Approval; Operative Date,
Upon approval by at least three members of this Board, the provisions of this Ordinance
are to be submitted to the voters of Contra Costa County for approval in order that the
transactions and use tax can become operative, as provided by Revenue and Taxation Code
Section 7256.59. As provided by Revenue and Taxation Code Section 7285.59, the tax
submitted to the voters by this Ordinance will tale effect only if a least two-thirds of the electors
voting on the, measure at the March 7, 2000 election approve. If approved, the provisions of this
Ordinance authorizing the levy of the one-eighth of one percent (0.125%) transactions and use
tax will become operative on the later of July 1, 2000 or the first day of the first calendar quarter
following the execution of the State Board of Equalization contract in accordance with Section 5
of this Ordinance.
Section 3. Provisions of Contra Costa County Code Regarding Public Library Transaction
and Use Tax
chapter 54-2 of the Contra Costa County Code is amended to add Article 54-2.8,
including Sections 64-2.802 through 54-2.822, to read as follows:
ARTICLE 54-2.8 CONTRA COSTA COUNTY PUBLIC LIBRARY TRANSACTIONS AND
USE TAX
gAbaf lci33\ardinanc.doc
"RDINANCE NO. 99-35
64-2.802 Purpose.
This Ordinance is adopted to achieve the following, among other, purposes and
directs that its provisions are interpreted to accomplish those purposes:
(a) To impose a one-eighth of I percent (0.125%) retail transactions and use tax
according to the provisions of Par: 1.6 (commencing with Section 7250 of Division 2 of the
Revenue and Taxation Code, as specifically authorized by Section 7286.59 of Chapter 2.98 of
Part 1.7 of Division 2 of the Revenue and Taxation Code;
(b) To adopt a retail transactions and use tax Ordinance which incorporates provisions
identical to those of the Sales and Use Tax Law of the State of California insofar as those
provisions are consistent with the requirements and limitations contained in Part 1.6 of Division
2 of the Revenue and Taxation'Code;
Code;
(c) To adopt a retail transactions and use tax Ordinance which imposes a tax and provides
a measure for it that the State Board of Equalization can administer and collect in a manner that
adapts itself as fully as practicable to, and requires the least possible deviation from, the existing
statutory and administrative procedures followed by the State Board of Equalization in
administering and collecting the California Sales and Use Taxes;
'd) To adopt a retail transactions and use tax Ordinance which can be administered in a
manner which, to the greatest degree possible, will be consistent with the provisions of Part 1.6
of Division 2 of the Revenue and Taxation Code, will reduce the cost of collecting the
transactions and use taxes and simultaneously will reduce the burden of record keeping upon
persons subject to taxation under the provisions of this Ordinance.
'e) To adopt a retail transactions and use tax Ordinance that provides funding for public
library programs, operations, construction, acquisition, facilities, and equipment within Contra
Costa County. Such revenues shall be used only to supplement existing expenditures for public
libraries and shall not be used to supplant existing funding for the support of public libraries.
64-2.804 Transactions Tax Rate.
For the privilege of selling tangible personal property at retail, a tax is imposed upon all
retailers m the incorporated and unincorporated territory of the County at the rate of one-eighth
of one percent (0.125%) of the gross receipts of any retailer from the sale of all tangible personal
property sold at retail in the territory on and after the operative date of this Ordinance.
64-2.806 Place of Sale.
For the purposes of this Ordinance, all retail sales are consummated at the place of
business of the retailer unless the tangible personal property sold is delivered by the retailer or
his or her agent to an out-of-state destination or to a com-trion carrier for delivery to an out-of-
q:\ba!!ot00\ord in a nc.doc 2
ORDINANCE NO. 99-35
state destination. The gross receipts from such sales shall include delivery charges, when such
charges are subject to the state sales and use tax, despite the place to which delivery is wade. In
the event a retailer has no permanent place of business in the State, or has more than one place of
business, the place or places at which the retail sales are consummated will be determined under
rules and regulations to be prescribed and adopted by the Mate Board of Equalization.
64-2.808 Use Tax Rate,
An excise tax is unposed on the storage, use or other consumption In this County of
tangible personal property purchased from any retailer on and after the operative date of this
Ordinance for storage, use or other consumption in the territory of the County at the rate of one-
eighth of one percent (0.125%) of the sales price of the property. The sales price shall include
delivery charges when such charges are subject to state sales of use tax despite the place to which
delivery is made.
64-28810 Adoption of Provisions of State Law.
Except as otherwise provided in this Ordinance and to the extent that they:re Inconsistent
with the provisions of part 1.6 of Division 2 of the revenue and Taxation Code, all of the
provisions cif Fart 1 (commencing wi h Section 5001) of Division 2 of the Revenue and Taxation.
Code are adopted and incorporated by this reference.
54-2.812 Limitations on Adoption of State Law and Collection of Use Taxe&
(a.) In adopting the provisions of part 1 of Division 2 of the Revenue and Taxation Code,
wherever the State of California is named or referred to as the taxing authority, the name of this
County will be substituted for it. However, the substitution will not be made when;
(1) The word "State" is used as a part of the title of the State Controller, State
Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the
Constitution of the State of California.;
(2) The result of that substitution would require action to be taken by or against
this County or any agency, officer, or employee of it rather than by or against the State Board of
Equalization, in performing the functions incident to the administration or operation of this
Ordinance;
(3) bn those sections, including, but not necessarily limited to, sections referring to
the exterior boundaries of the State of California, where the substitution would be to:
((a)) provide an exemption from this tax with respect to certain sales, storage, use
or other consumption of tangible personal property-,vhich would not otherwise be exempt
gAbaUot0G\ordinanc.doc 3
ORDINANCE NO. 99-35
othis tax while such sales, storage, use or other consumption remain subject to tax by
the State under the provisions of Part I of Division 2 of the Revenue and Taxation Code.
((b)) Impose this tax with respect to certain sales, storage, use or other
consumption of tangible personal property which would not be subject to tax by the State
under the provisions of that Code.
(4) In Sections 6701, 6702 (except in its last sentence), 6711, 6715, 6737, 6797,
or 6828 of the Revenue and Taxation Code.
(b) The word "County" will be substituted for the word "State" in the phrase "retailer
engaged in business in this State" in Section 6203 and in the definition of that phrase in Section
6203.
64-2.814 Permit Not Required.
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and
I axation Code, this Ordinance will not require an additional transactor's permit.
64-2.816 Exemption and Exclusions.
(a) There will be excluded from the measure of the transactions tax and the use tax the
amount of any sales tax or use tax imposed by the State of California or by any city, city and
county y
or count pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5
- '
of Division 2 of the Revenue and Taxation Code) or the arnount of any State administered
transactions or use tax.
(b) There are exempted from the computation of the amount of transactions tax the gross
receipts from:
Sales of tangible personal property other than -fuel or petroleum products to
operators of aircraft to be used or consurned principally outside the county in which the sale is
made and directly and exclusively in the use of such aircraft as common carriers of persons
property under the authority of the laws of California, the United States , or any foreign
govCrnrnetrit;
(2) Sales of property to be used outside the County which is shipped to a point
outside the County, pursuant to the contract of sale, by delivery to such point by the retailer or his
or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point.
For the purposes of this subsection, delivery to a point outside the County will be satisfied:
(,'ka)) With respect to vehicles (other than commercial vehicles subject to
registration under Chapter I (commencing with Section 4000) of Division 3 of
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ANC NO. 99-35
the Vehicle Code, aircraft licensed according to Section 21411 of the Public
Utilities Code, and undocumented vessels registered sander Chapter 2 of Division
3.5 (commencing with Section }840) of the Vehicle Code, by registration to an
out-of-County address and by a declaration under penalty of perjury, signed by
the buyer, stating that such address is, in fact, his or her principal place of
residence; and
((b)) With respect to commercial vehicles, by registration to a place of business
out®of-County and declaration wader penalty of perjury, signed by the buyer,
stating that the vehicle will be operate from that address.
(3) The sale of tangible personal property if the seller is obligated to furnish the
property for a fixed price under a contract entered into before July 1, 2000.
(4) A lease of tangible personal property which is continuing sale of such
property, for any period of time for which the lessor is obligated to lease the property for an
amount fixed by the lease before July 1, 2000.
(5) For the purposes of subsections (3) and (4) ofthis section, the sale or lease of
tangible personal property will be deemed not to be obligated under a contract or lease for any
period of time for which any party to the contract or lease has the unconditional right to
terminate the contract or lease upon notice, whether or not such right is exercised.
(c) There is exempted From the use, tax imposed by this Ordinance, the storage, use or
other consummotion in this County of tangible personal property;
(1) The gross receipts from the sale of which have been subject to a tax under any
state administered transactions and use tax Ordinance;
(2) Other than fuel or petroleum products purchased by operators of aircraft and
used or consumed by such operators directly and exclusively in the use of such aircraft as
common carriers of persons or property for faire or compensation under a certificate of public
convenience and necessity issued under the lades of California, the United States or any foreign
government. This exemption is in addition to the exemptions provided in Sections 6366 and
6366.1 of the Revenue and Taxation Code;
(3) If the purchase is obligated to purchase the property for a fixed price under a
contract entered into before the operative date of this Ordinance;
(4) If the possession of, or the exercise of any right or power over, the tangible
personal property arises wader a lease which is a continuing purchase of such property for any
period of time for which the lessee is obligated to lease the property for an amount faxed by a
lease before the operative date ofthis Ordiaaance;
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ORDINANCE NO. 99-35
(5) For the purposes of subsections (3) and (4) of this section, storage, use, or
other consumption, or possession of, or exercise of any right or power over, tangible personal
property will be deemed not to be obligated under a contract or lease for any period of time for
which any party to the contract or lease has the unconditional right to terminate the contract or
lease upon notice, whether or not such right is exercised;
(6) Except as provided for in subsection (7), a retailer engaged in business in the
County will not be required to collect use tax from the purchaser of tangible personal property,
ships or delivers e property into the County or participates within the County
unless the retailer sa th
in making the sale of the property, including, but not limited to, soliciting or receiving the order,
either directly or indirectly, at a place of business of the retailer in the County or through any
representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority
oil �
the retailer;
(7) "A retailer engaged in business in the County" will also include any retailer of
the following: vehicles subject to registration under Chapter I (commencing with Section 4000)
of Division 3 of the Vehicle Code, aircraft licensed according to Secant 21411 of the Public
Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5
(commencing with Section 9840) of the Vehicle Code. This retailer shall be required to collect
use tax from any purchaser who registers or-licenses the vehicle, vessel or aircraf at an address
M the County.
(d) Any person subject to use tax under this Ordinance may credit against that tax any
transactions tax or reimbursement for transactions tax paid to a county imposing, or a retailer
liable for a transactions tax under Part 1.6 of"Division 2 of the Revenue and Taxation Code with
respect to the sale to the person of the property, the storage, use or other consumption of which is
subject to the use tax.
64-2.818 Amendments to the Revenue and Taxation Code.
All amendments to Part I of Division 2 of the Revenue and Taxation Code, -effective after
the date of adoption of this Ordinance and relating to sales and use taxes, will automatically
become a part of this Ordinance to the extent consistent with Part 1.6 of Division 2 of the
Revenue and Taxation Code; but, no such amendment will operate to affect the rat-, of tax
imposed by this Ordinance.
64-2.820 Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal or equitable process will issue in any suit,
action or proceeding in any court against the State of California or the County, or against any
officer of the State of California or the County, to prevent or enjoin the collection under this
Ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any
amount of tax required to be collected.
Oba#fo'00\ordinanc.doc 6
"IRDINANCE NO. 99-35
64-2.822 Use of the Taxes.
The proceeds of any and all transactions and use taxes shall be used exclusively for
public library programs, operations, construction, acquisition, facilities, and equipment within
Contra Costa County. Such revenues shall be used only to supplement existing expenditures for
public libraries and shall not be used to supplant existing funding for the support of public
libraries.
A portion of the total transactions and use taxes collected countywide shall be allocated to
the City of Richmond Public Library. That portion shall be determined by the percentage of
sales and use tax generated in the incorporated area of the City of Richmond for the prior fiscal
year as set out in the most current edition of the State Board of Equalization published document
entitled "'Taxable Sales in California: Sales and Use Tax Annual Report". The balance of the
total arnoutit of transactions and use taxes collected each fiscal year shall be allocated to the
Contra Costa County Library. Such revenues shall be used exclusively for public library
programs, operations, construction, acquisition, facilities, and -equipment within Contra Costa
County . Such revenues shall be used only to supplement existing expenditures for public
libraries and shall not be used to supplant existing funding for the support of public libraries.
Each jurisdiction named in this section shall be responsible for its portion of any costs of
administering this tax.
Section 4, Expenditure Plan.
Proceeds of the Library Tax will be spent according to this Plan.
The expenditure plan is intended to provide Contra Costa County and Richmond with
public libraries that are on par with those operated in other Bay Area communities. Funding
under the Plan is intended generally to:
1) restore library services, programs, operations and facilities which were eliminated
due to severe budgetary cutbacks,
2) maintain existing library services, programs, collections, operations and
facilities and
3) improve, upgrade and expand library services, programs, operations and facilities
to all areas of the County, including (but not limited to) areas presently unserved
and u-nderserved.
Specific proiects for which the revenues from the transactions and use tax may be
expended include (but are not limited to):
qAba!;ot00\ord;nanc.doc 7
ORDINANCE NO. 99-3
A. restoring, maintaining and improving local public library services throughout the
county.
B. Restoring, maintaining and increasing open hours at the Contra Costa County
Libraries and the Richmond Public Library.
C. Restoring, maintaining and increasing the book and materials budgets at the
Contra Costa County Libraries and the Richmond public Library.
D. Restoring, maintaining, developing and increasing service programs for use.-
populations,
sespopulations, including (but not limited to) children, teens, adults, geographically
remote users, physically challenged users, and the business community. Programs
may include (but are not limited to) adult and family literacy programs, outreach
programs and volunteer programs at the Contra Costa County Libraries and the
Richmond Public Library.
E. Acquiring and replacing library furniture, fixtures and equipment at the Contra
Costa County Libraries and the Richmond Public Library.
F. Acquiring, renovating and constructing library facilities for the Contra Costa
County Libraries and the Richmond Public Library.
G. Restoring, maintaining and improving computer systems and library technology
needs at the Contra Costa County Libraries and the Richmond Public Library.
Section 5. Contract with State.
Before July 1, 2000, Contra Costa. County will contract with. the State Board of
Equalization to perform: all unctions incident to the administration and operation of this
transactions and use tax Ordinance; provided, that if Contra Costa County has not contracted
with the State Board of Equalization before July 1, 2300, it will nevertheless reach such an
agreement, with the operative date of the contract being the first day of the first calendar quarter
following the execution of the contract.
Section 5. Election Costs.
Payment for the costs of the election shall be the responsibility of Contra Costa County.
The City of Richmond is being asked to contribute according to the percentage of total County-
wide tax revenues that the City expects to receive if the tax is approved,
q.%ba:bt005o,dmanc.coc 8
ORDINANCE O. 99-35
Section 7. Implementing Policies and Regulations.
Upon approval of this Ordinance by two-thirds of'thel voters, the public libraries within
Contra Costa County may adopt policies and regulations and take such other action consistent
with this Ordinance as may be necessary for the implementation of the one-eighth of one percent
(0.125%) transactions and use tax authorized by this Ordinance.
Section. 8. 2/3 Voter Approval; Effective and Operative Date If Approved by Voters.
This Ordinance, adopting and submitting to the voters a Library transactions and use tax,
will take effect 30 days after adoption by this Board. The tax submitted to the voters by this
Ordinance will take effect according to law only if at least two-thirds of the electors voting on
the measure at the March 7, 2000 election approve. If approved, the provisions of this Ordinance
authorizing the levy of the one-eighth of I percent(0.125%) transactions and use tax will become
operative on the later of July 1, 2000 or the first day of the first calendar quarter following the
execution of the State Board of Equalization contract in accordance with Section 5 of this
Ordinance.
Section 9. Termination Date.
This Ordinance will terminate on June 30, 2008.
Section 10. Severability.
If any provision of this Ordinance or its application to any person or circumstance is held
invalid, the remainder of the Ordinance and the application of such provision to other persons or
circumstances shall not be affected.
Section 11. Publication.
This Ordinance is to be published once within fifteen (15 ) days after its passage, in the
Contra Costa Times, a newspaper of general circulation m Contra Costa County.
qAba{;0+00\ordinanc.doc
PASSED AND ADOPTED by the Contra Costa Board of Supervisors at its regular
meeting on 1999 , by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
Joe Lancia ilia, Chair
Contra Costa County Board of Supervisors
ATTEST: , 1999
Phil Batchelor, Clerk
of Board.of Supervisors
By:
Deputy
gAba€i t0ftrdinanc.coc 10
Quality of Life Proposal
(Libraries, Open space, Economic Revitalization)
Contra Costa County
Supervisor John Gioia
Supervisor Donna Gerber
8/17/99
In May 1999, during the Regional Library Beard Meeting, the
Board of Supervisors and representatives of the cities agreed
to put a 1 /8 cent sales tax on the March 2000 ballot for a term
of 8 years. On 8/ /99 the Beard of Supervisors considered the
issue and continued the matter due to lack of a unanimous
agreement. in the intervening two weeks Supervisors Gioia and
Gerber have investigated the issue further. They offer a new
proposes which addresses the changing circumstances since
the May decision, the concerns raised by Supervisor
Canciamilla. regarding East County support,
and provides an opportunity to broaden the effort to Include
other quality of life needs which have been identified by the
Finance r ntt ea
QUALM OF LIFE IN NOVEAMER 2000 PLACE
BEFOREFOR /
CENT FOR 8 YEARS TO FUNS THE FOLLOWING:
Libraries consistent regional
Acquisition of urban and rural Lmd for open space
EconorrAc revitalization of older areas
Reasons for the proposaL-
*
The most recent infortna.tion on the timing question. (March
or November ) favors November. Infon-nation available
to us when the regional board met in May has changed,
'voters favor government using tax dollars more efficiently
y stimulating investment through private/public
partnerships. This sales tax measure could be used to
provide a source of fundi.ng which would he the county's
matching share and allow access to Federal, State and
private sources for maximum lever i . In the areas of
land acquisition and economic revitalization, the County
has identified the needs for decades but never the funding.
Approaching n de needs in a comprehensive
measure demonstrates long terra planning and coordinated
efforts. This results in the most east effective and efficient
means to meet needs which are interrelated.
Contra Cosmo. County is large and diverse. Quality of Life
reeds vary somewhat from region to region within the
County. A measure which combines issues will address
these varying needs and allow for more broad based
supports Libraries, open space acquisition and economic
revitalization addresses the full ranges it is believed that in
every region at least 2 out of 3 are identified by residents as
important to their quality of life.
The support for libraries countywide has been documented
as reflected in the 6/98 election and other public opinion
studies. The pressure for success in the next effort is
palpable.
® ming the Board's debate on the importance of moving the
urban limit lire to protect open space and agricultural land,
property overs pressed for acquisition strategies.
Citizens and organizations involved in land protection have
expressed their interest in fundi.ng acquisition of,
development rights to save land from suburban sprawl.
Locally, Contra Costa residents have approved bond and
tax measures to acquire open space. Support among voters
for using tax dollars is growing around the nation. For
example, the American Farmland Trust conducted a survey
of suburban counties which documented the desire to
protect agriculture land and their willingness to approve
taxing themselves to accomplish it. Studies also show that
urban areas are often supportive of urban streams and open
space.
An issue raised by develoers and economists, during the
p
growth/UILL discussion has been the need for additional
housing. Usually this is used to justify the current
suburban subdivision development so familiar to California.
However, a look at the actual housing needs in the county
show about 110.000 households (1/3 of a households in
the County) are in housing "distress". The County has
identified a need for affordable housing in many areas and
economic revitalization in older areas of the county.
Unfortunately, private sector investment will not occur
without public investment and the County has never had a
source of funding to use for this need. In 1992 the Board
studied and recommended a Housing Trust Fund, but no
sources of funding were available.
Why am Onides, open space and ewnomic nwitaffzaUon
appropriate W one baWt measure?
These tbree issues form a comprehensive quality of life
proposal and there is extensive documentation already
completed. The Board has received these reports.
In addition to funding the operational needs of libraries, the
proposal would provide a modest amount of money to
provide a source of matching funds and would compliment
the activities of other organizations such as Save Mt Diablo,
the Regional Park District, Local Chambers of Commerce
etc.
Voters may prefer problem solving in a coordinated,
comprehensive way.
These issues may unify dissimilar parts of the county
resulting in a regional view.
Spedfics re: 1/4 cent scdes tax
1 /4 cent sales tax would raise a pry . to y million per
year
* 1 ,14 cent sales tax will cost 6-19 per household per year o
average
* Distribution- 1/8 for libraries, the remainder split between
open space and econ. revitalization.
cwipcdgn Lssuese-
A November 2000 election provides more time for raising funds
and for a grass roots cat. .
The Quality of Life proposal involves and includes many more
cot . .
This time table does not interfere with or coact with EBRPD
measures. They are planning to renew their maintenance
proposal i /2000.
The SCA3 transportation measure is planed for Nov. 2000
and could be complimentary depending on specifics.
The city of Livermore passed a bond measure for multiple
needs (libraries, parks and schools) this year.
This is an "outside the bwel concept
We dont have anyddng to lose by exploring itl
Action proposed:
*EstabUsh an ad hoe conunittee with ion and
Gert
*The ad hoe conumittee works with County Counsel,Lib
and Community vo t to review this proposal and
conduct a poll to test the concepts
report back to the Board no later than 9 f /99 with results,
a needs assessment and recommendatioxLs for action.
*Schede a meeting In October 1999 for the Regional Library
Board
*11iis timeline will accommodate the Board maMng a decision
whiff allows supporters to have at least one year for
fundraising and campaign preparation.
CONSM01 WR
RECEIVED
�.,�.p .�
CITY OF OAKLEY
RESOLUTION NO. 26-99
A RESOLUTION OF THE CITY OF OAKLEY
URGING THE CONTRA COSTA COUNTY BOARD OF SUPERVISORS
TO PLACE A MEASURE ON THE MARCH,2000 BALLOT
THAT WILL IMPROVE LIBRARY SERVICES, PROVIDING ADDITIONAL
FUNDS THROUGH THE IMPOSITION OF A 1/8 CENT SALES TAX
WHEREAS, the public library in the City of Oakley should be a vital community
resource that provides a public forum for education and information; and
WHEREAS, the public library should serve the educational, recreational and
information needs sof people of all. ages; and
WHEREAS, providing children access to libraries promotes lifelong reading and
learning-, and
WHEREAS, the funding for libraries in general, and in the Oakley area in particular, has
been reduced to an unacceptable level, and
WHEREAS,the City of Oakley will be a partner with Contra Costa County in providing
and improving library service to the community, and
WHEREAS,AS, the Library Joint regional Beards have recommended that the Contra Costa
County Board of Supervisors place a Measure on the March, 2000 ballot to improve
library services;
NOW, THEREFORE,9 B IT RESOLVED that the City Council supports the
recorn endation of the Joint Regional Library Boards and urges the Contra Costa County
Board of Supervisors to place a Measure on the March, 2000 ballet that will improve
library service in this community, providing additional funds through the 'Imposition of a
I!8 cent sales tax increase, which funds will be used in the region generated to increase
library hours and expand services to acceptable levels under the direction of the Re acnal
Library Boards.
.,- ,�... f! .. .,��✓d .�: i ,. k 0.-�e,.fes_.
PASSED,APPROVED AND ADOPTED on the 26;-" day of July, 1999 by the following
vote:
-AYES: Anderson, Hufffaker, Nix, Rios
NOES: None
ABSENT: Vanes
ABSTENTIGNS: None
APPROVED:
MAYOR
CIT CLER
I herebv certifv that this 6 a trae and accurate Cop! of Resolution No. 26-99
adoDted 02 DGS 26, 1999 By the CIS Courcil, 0£the C}\ of Oakley.
�\
y¥acy Ob blad, C2\Clerk
08/10/00 TUE 18;34 FAX 510 873 5772 GK'S CO I-ILANCE
CONSIDER WITH
HIM MM 9 V A-
August 10,
Honorable Jo Canci m lla, Cha?
Contra Costa County Board of Supervisors
545 E. Leland Road �c
Pittsburgh, CA 9456 N .._.w
Dear Supervisor Canciamilla:
The Friends of the Ctock t Library urges the Contra Costa
County ty and of Supervisors to keep the Contra Costa
library system intact. We are fervant believers keeping
libraries in the communities an av n a strong central
library to support the system.
Take away the libraries servi tees; communities and
you're taking away a very vitalvic And resource.
Currently, the Contra Costa library system is in Serio S
j8opardy. Immediate funding is essential to build up a new
and improved nfrastr cture. our involvement has
dramatically Increased ed the potential achievemet level o
proactivesupport.
Kindest regards,
Gail Varney
Secretary
c: Friends of the Crockett Library
ca Clerk of the Board
ADDENDUM TO ITEM DA
August 17, 1999 Agenda
Onthis day, the Board of Supervisors considered options for-,placing a measure on the March 7,
1999,ballot which included--Increasing tl--,e sales tax by 1/8 cent for eight years for the County
Library, and.considered the report from Anne Cain,t'he Acting County Librarian responding to
issues raised by Supervisor Canciamilla on August 3, 1999.
Supervisor Gioia presented a proposal for the Board's consideration entitled, "Quality of Life
Proposal (Libraries, Open Space, Economic Revitalization)" [as attached], for a 1/4cenf sales tax
increase for eight i r years to fund the following; Libraries consistent with the regional plan,
accuisition,of urban and rural land for open space, and economic revitalization of older County
areas. Supervisors Gerber and Gioia jointly authored fhe new proposal.
Supervisor Gerber advised there were many issues to be considered if the Board intended to
present the new proposal for polling, including requiring a two-thirds or majority`Tote,whether
the election should be held in March car:November, and whether the proposal had the support of
the various cities.
Following discussion by the Board,the Chair opened, the public hearing, and the following
people offered conim, ents:
Any Worth, City of Orinda Council ember, 3004 La Espiral, Orinda;
Julie Pierce, Clayton City Council, 1525 Haviland Place, Clayton;
Gwen Regalia,Mayor, City of Walnut Creek, 1950 Whitecliff Court, Waln-at
Creek;
Mary Rocha, Mayor, City cis Antioch, 3022 Rio Grande Drive, Antioch;
Henry Clan:-,e, .Local#1,Martinez;
Alcan Srnith, 4823 Boxer Blvd.,Concord;
Mary Ann Hoisington,Friends of Lafayette Library, 959 Hawthorn Drive,
Lafayette;
Ken Hambrick, 365 Knob Hill Drive, Walnut Creek;
a VVustner. 125 Rock Oak Court, Walnut Creek;
Dor.Lively, 3412 cEllen Court,Lafayette;
Walt Lautenberger, Lafayette Taxpayers Assoc., 3979 S. Peardale Drive,
Lafayette;
Sandra Falk, Local 41 and Friel-ids of the Library;
Thorn Stark, Friends of the Ell Cerrito Library, 3029 Carlson Blvd., El Cerrito,
Those desiring to speak having been heard, the Board continued to discuss the issues.
Supervisor Uilkerna requested that ifthe /4cent tax proposal were accepted, the following issues
be addressed in the polling: identifying a specific purpose and plan for expenditure of the -funds;
how to lock elected officials into the cormnlitments they previously made for the funds; that
Redevelopment Agency Deputy Director, Jim Kennedy work with.various City Redevelopment
Agencies to solicit their support, and the support of the City Manager's Association; that a
coalition be fanned among the library supporters,the open space supporters, and the economic
revitalization supporters; the need to capitalize on the issue of raomentum; and having the
polling results available for the Board's consideration on September 21, 1999.
Supervisor Gerber advised that the concept of a 50%plus one majority vote method will be
tested in the polling, and it may not be a viable method.
I
The Board continued to discuss the matter. Supervisor Gioia suggested the an Ad Hoc
Committee consisting of Supervisor Gerber and himselfbe formed. That Corainittee would
work with County Counsel, Library representatives and the Con unity Development
Department to review the proposal to be conducted in the poll,test the concept with the public,
have ongoing discussions with the c�arrr unities, and report back to the Board no later than
September 21; 1999a He farther suggested that there be a Regional Library meeting scheduled
with the results of this information.
Supervisor Canciamilla noted his support of the"Quality of Life Proposal",h€avaever he
exr,ressed his concern that all of the issues could be unified.
Supervisor Gioia moved the `Quality of Life Proposal", and incorporated the suggestions of
Supervisor Uilkerna to identify a plan that would be developed for the polling process.
S oesvisor Gerber seconded the motion.
Supervisor Lancia illa suggested that the matter be brought back to the Board on September 21,
1999, tis which Supervisors Gioia and Berber agreed.
Supervisor DeSaulnier stated that he would not be supporting the motion because library issues
are his primary conce , and he may not be supportive of an open space tax,
The vete can the motion was as follows;
AYES. SUPERVISORS GI0IA,UILKEMA,GEVER and ANCL4—VILLA
NOES: SUPERVISOR DeSAI.IF NIER
ABSENT: NONE
ABS'T'AIN: NO°di
IT IS BY THE BOA ORDERED that the proposed Library ballot measure for a sales
tax increase for 1/8 cent was CONSIDERED; AUTHORIZED HORIZED an Ad Hoc Committee comprised
of Supervisors Gerber and.Gioia,with input from the Library, County Counsel and.the
Community Development Department to develop a plan, including conducting a poll, to
i mplement the"duality of Life Proposal"presented today; DETER IN ED that the suggestions
of Supervisor Uil`ke .a were to be considered by the Committee; and DIRECTED that the
Committee report back to the Board on September 21, 1999.
Comma Wmi
>/
Con Cosmo County Mayors' Conference
REPRESENTING Peg Komar,Executive Secretary
THE MAYORS The Honorable Joseph Canciarnifla.. Chain 1078 Hacienda Drive
OF. Board ofrv€ or VV?_. nut Creek,CA 94598
651 Pias Street P h one; (92_) 9 37-2915,
Martinez, CA 934-3963
DoRBNT 3a0D Dear Supervisor Canciamilla and Members o
# Board: x
CONCORD As you am aware; the members r of the Contra Costa County x
Mayors`Conference reaffirmed its commitment to place the Au Q
.'may''ANVI:LE Ubrary tax on the ballot and to actively support its � a
C ' _
EL a.ERRI 1110
It E the desire of the Conference to work together with the r' m _
of Supervisors on this in order t present a unites int in order
to assuresuccessfU passage,
LAFAYETTE
. . The Conference urges ft Board of, Supervisors to mwve mad
on this matter without delay.
GRAGYA
OAKLEY V" 1 yours,
ORINDA
Peg Kovar
PiNOLE Executive Secretary
PITTSBURG
PIZASANT FILL Go: Members of the Conference
SANPABLO
5-AN RAMON''
WALNUT K
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