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FIM: Batchelor Ccnra .
County Administrator .
Costa
DATE: October 2,. 1987
SUBJECT: Tax on Video Cassette
Movie Rentals
SPECIF1C. REQUEST(S) OR RECOMMENDATION(S-) & BACKGROUND. AND JUSTIFICATION
RECOMMENDATION•
Acknowledge receipt of the report of ' the County Administrator,
transmitting the opinion of County Counsel on the Board' s ability
' to impose a tax•.on video cassette rentals with the proceeds to be
dedicated to library services.
BACKGROUND:
On September 1, at the request- of Supervisor Fanden, the Board
directed that.. the. County Administrator determine whether the
Board could impose a tax of 5 cents on the rental of each video
cassette, with the proceeds to be dedicated-.to library services.
Attached is the opinion of County Counsel on this subject.
County Counsel notes three - problems with any attemptto impose
such a tax:
1. The Board of Supervisors would require specific legislative
authority to impose such a tax.
2. If such legislation were enacted, the ordinance imposing
such a tax would . have to be submitted to ' the voters and
would require a 2/3 favorable vote in order to be imposed.
-3. County Counsel raises the possibility that ' any 'such special
tax on one portion of 'the communications. industry could be '
interpreted- as- an unconstitutional 'infringement of first
amendment free speech rights.
In view, of these potential problems, .we do not' plan to pursue
further' legislation in this area unless the 'Board indicates an
interest' in doing so.
CONTINUED ON ATTACHMENT* ^' YES SIGNATURE; e.
X RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOA/RSD COMMITTEE
X_ APPROVE -_ OTHER
S 1 GNATURE S :
ACTION OF BOARD ON October 13, _ — An PROVED' AS RECCRIMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT. _ ) AND CORRECT COPY OF AN ACTION TAKEN
AYES; NOES: AND. ENTERED ON THE MINUTES OF THE BOARD
.ABSENT; ABSTAIN: OF SUPERVISORS ON- THE DATE SHOWN.
County Administrator
CC: County Counsel ATTESTED —
County Librarian PHIL BATCHELOR. CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY
M382/7-83 . ,DEPUTY/