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HomeMy WebLinkAboutMINUTES - 10051999 - SD3 I � TO: BOARD OF SUPERVISORS FROM: Phil Batchelor,County Administrator Anne Cain,Acting County Librarian DATE: Septe ber 29, 1999 SUBJECT: LIBRARY SALES TAX BALLOT MEASURE RECOMMENDATION: 1. APPROVE {ordinance No. 99-51 authorizing an election for a 1/8 cent transaction and use tax to restore, maintain and improve library services throughout the County. The Ordinance outlines the following: A. The tax is a 118 cent transactions and use tax to be applied 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. B. The tax is to be put before the voters of Contra Costa County for approval at the November 7, 2000 election and will only taste effect if at least two- thirds of the electors voting in that election approve. C. The Ordinance requires approval by at least three members of the Board of Supervisors. D. The City of Richmond would be allocated the proceeds of the transactions and use taxes generated in the incorporated area of the City of Richmond. E Both jurisdictions (Contra Costa County and the City of 'Richmond) would share the responsibility for their respective portions of any fees imposed to administerthe tax. F. An expenditure plan for the proceeds of the tax outlines the following: In addition to minor expenditures to cover costs of administering the tax, proceeds of the Library Tax will be spent according to this Plan. CONTINUEDON ATTACHMENT YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR —RECOMMENDATION OF BOARD COMMITTEE APPROVE_OTHER SIGNATURE(S): ACTION OF BOARD ON October 5., 1999- APPROVEDAS RECO€!iiiNDED XX_OTHER VOTE OF SUPERVISORS: SEE THE ATTACHER ADDENDUM FOR SPEAKERS XX UNANIMOUS(ABSENT ® ® . .,, .,. _ .o ) I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN AND ENTERED AYES: DOES: ON THE MINUTES OF THE BOARD OF SUPERVISORS ON ABSENT: ABSTAIN: THE DATE SHOWN. Contact: Anne Cain,Acting County Librarian ATTESTED Oc tgber % 1 299 646-6423 cc: County Library PHIL BATCHELOR, CLERK 9F THE BOARD OF SUPERVISORS County administrator AND COUNTY ADMINISTFUkTIPR County Elections County Counsel City of Richmond BY _ DEPt� 0� Board of Supervisors September 29, 1999 Library Sales Tax Ballot Measure Page 2 The expenditure plan is intended to provide Contra Costa County and Richmond with public libraries that are on a 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,and 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 underserved. Specific projects for which the revenues from the transactions and use tax may be expended include (but are not limited to): 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 user populations, including (but ^ not �ylimited to) cchildren, teens, adults, eo rap7 scally ref ote users, p.7 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, expanding, renovating and constructing',library facilities at 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. G. The revenues from the tax 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. H. A commitment to contract with the Mate Board of Equalization to perform all functions incident to the administration and operation of the tax. 1. Payment for the costs of the election is the responsibility of the County. The City of Richmond is being asked to contribute according to its percentage of total County-wide tax revenues that the City expects to receive if the tax is approved. J. A sunset date for the tax is March 31, 2009, eightyears after the implementation of the tax. 0:1bos110-5-99.doc September 29, 9999 8:87 A€Vl Board of Supervisors September 29, 1999 Library Sales Tax Ballot Measure Page 3 5. APPROVE Resolution No. 991421 Re: Implementation of LibraryTransactions and Use Tax and Allocation of Revenues for County Library Purposes. The resolution outlines the following: A. The County Auditor and County Treasurer are directed to establish a special revenue fund for the County Library proceeds from the tax, which fend will retain interest earnings on any investment or a proportionate share of pooled interest on available cash. B. Revenues shall be allocated for both County Library-wide and regional library services according to the following formula: 1. Base Level Services a) All branch libraries shall be open 43 hours per week; the Central Library shall be open 60 hours per week; the outlets .shall be open 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 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 regional library services as determined by the respective Regional Library Boards. C. The County Librarian, as past of the annual 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. D. It is the clearly stated intent of the Board of Supervisors to enact the decisions regarding the new revenues made by the Regional Library Boards. 6. CONSIDER and APPROVE ballot language to be included', as Exhibit A in Resolution No. 99/420. To maintain and improve local neighborhood libraries by 'acquiring boobs, educational materials, technology and computers;to increase the number of hours local libraries will be open; to improve educational programs for children, adults and seniors and to repair, upgrade and expand libraries, Shall Ordinance 99-51 of the Contra Costa County Board of Supervisors be approved so as to impose a transactions and use tax("sales tax") at the rate of one-eighth of one percent? 7. APPROVE Resolution No, 99/420 Re: Call of Election and Approval of Ballot Measure for Library Sales Tax. The resolution outlines the following: A. A countywide special tax election is called for November 7,2300 to be consolidated with the statewide general election. 0:1aoe110-5-99.doc September 29, 1999 8:57 AM Board of Supervisors September 29, 1999 Library Sales Tax Ballot Measure Page 4 B. The Registrar of Voters and County Aeric are authorized to take all necessary actions to hold the election. C. Specific ballot language as approved above, FINANCIAL IMPACT: Election Cost The estimated cost of the election for the library sales tax is between $10,000- $100,000 depending on the total number of items on the ballot. The City of Richmond is being asked to contribute to the cost according to its percentage of total County-wide tax revenues that the City expects to receive if the tax is approved. The estimate of the cost to the City of Richmond would be approximately 1010 of the overall cost. The cost of the election may be charged to ballot measure revenues. New Revenues If the sales tax is approved by the voters it would provide approximately $10.3 million annually in new revenues for the Contra Costa County Library and 'approximately $1 million in new revenues to the Richmond Public Library. BACKGROUND: On September 21, 1999, the Contra Costa County Board of Supervisors declared their intent to place a place a 1/3 cent sales tax for dight years before the voters at the November 7, 2040 election. This action followed a presentation from Brad Senden, for the Center for Community ®pinion, on the findings of a survey conducted at the request of the Board of Supervisors. The survey found, among other things,that, 1. It is feasible to place a 1/3 cent sales tax increase on the ballot in Contra Costa County to improve library services and expect to achieve the required two-thirds majority. 2. 70% of those polled would support such a tax proposal only after the presentation of information and anter an explanation of the cost. 3. A County sales tax increase for the libraries should not be place Can the same ballot as the State's library bored proposal. if both proposals appear on the larch 2000 ballot, only 33%will vote for both proposals. 4. The County should look at placing the sales tax proposal on the ballot in November, 2000. 6. Combining a library and open space proposal and combining a library, open space and economic revitalization proposals would not achieve a two-thirds vote. 6. A general tax proposal requiring a simple majority is not feasible. ' 0:4bos110-5-99.doc September 29, 1999 8:57 AM ADDENDUM 'O ITEM S .3 October 5, 1999 Agenda On this date, the Board of Supervisors considered the library sales tax ballot measure to authorize an election for a 1/8 cent transaction to be used for improvements in County library services. The public hearing was opened and the following people offered comments: Alan Smith, Library Commissioner, 4823 Boxer Blvd., Concord; Ernie Scherer, 4056 Greenwich Drive, San Ramon; Julie Pierce, City of Clayton, 126 Haviland Place, Clayton; Amy Worth, City of Orinda, 304 La Espiral, Orinda; and Anne Grodin, 2 Mountain View Lane, Lafayette. The hearing was dosed and the Board discussed the issues. (See the Board Carder for the Board's action). Y THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNNIA Adopted this Resolution on October 5 . 1999, by the following vote: AYES- SUPERVISORS GIGIA, UILKEMA, GERBER, DeSAULNIER and. GANGIAMILLA NOES: NONE ABSENT: NONE ABS'T'AIN: NONE RESOLUTION NO. 99/420' SUBJECT: Call of Election and (R+TC See. 7286.59; Gov. Approval of Ballot C. Secs. 53722+53724) Measure for Library � Sales Tax ) Whereas, this Board finds 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 Section 7286.59 to the Revenue and Taxation Code, to allow a transactions and use ("sales tax") to be unposed at the rate of one-eighth of one percent (0.125%) for the purpose of supplementing existing expenditures for public libraries if 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 libraries of Contra Costa County and desires to implement a one-eighth of one percent (0.125%) transactions and use tax ("sales tax") to be unposed throughout the County beginning April 1, 2001 and operating through March 31, 2009. NOW, THEREFORE, this Board RESOLVES that: 1, Concurrent with the adoption this day of 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 COUNTYWIDE TRANSACTIONS AND USE TAX TO SUPPL:EMEN T FUNDING FOR PUBLIC LIBRARIES, TO BE ADMINISTERED BY THE S'T'ATE BOARD OF EQUALIZATION, this Board hereby calls a County-wide special tax election to be consolidated with the November 7, 2000 State-Wide general election, in accordance with Government Code Sections 53722 and 53724 and all applicable provisions of the Elections Cade and other law. 2. The 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 directedto provide all notices and take all other actions necessary to holding the aforenoted election, including (but not limited to) providing notices of tithes 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 percent of taxes the City is expected to receive. 3. The ballot measure attached as Exhibit A hereto is hereby approved for said election. 4. if the election is approved by the requisite two-thirds vote, the County Librarian is authorized and directed to enter into a contract, in the forth 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 be collected beginning April 1, 2001. ATTEST: Phil Batchelor, Clerk of Board of Supervisors Qatober S, ,1999 By: Renuty RESOLUTION NO 99/420 9128199 \\fs-Library\user\asm\baliotOO\call.doc ........... _. _... _. _.. ........ ......... ........ ........ ....... EXHIBIT A BALLOT MEASURE FOR NOVEMBER 7, 2000 ELECTION ON A COUNTY- WIDE LIBRARY SPECIAL SALES TAX To maintain and improve local neighborhood libraries by buying books, educational materials, technology and computers; to increase and snake more consistent the number of hours local libraries will be open; to improve educational programs for children, adults and seniors and to maintain, improve and expand community libraries, shall Ordinance 99-51 of the Contra Costa County Board of Supervisors be approved to impose a sales tax at the rate of one-eighth of one percent? libraey�,serlasm\ballot001call.doc RESOLUTION 99/420 Ufs ..................... . _. _ THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on October 5, 1999, by the following vote: AYES: SUPERVISORS GIOIA, UILKEMA, GERBER, D SAULNIER AAd CANC AMILLA NOES: NONE fo'� NE ABSTAIN: NOME RESOLUTION NO, 99/421 SUBJECT: IMPLEMENTATION OF LIBRARY TRANSAC'T'IONSAND USE TAX AND ALLOCATION OF REVENUES FOR COUNTY LIBRARY PURPOSES WHEREAS, the Board of Supervisors has approved Ordinance No. 99-51 which would impose a transactions and use tax of one-eighth (1/8) cent,pending voter approval on November 7, 2000, and WHEREAS, such ordinance provides for a split of transactions 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 plan for the proceeds'of the transactions and use tax. NOW, THEREFORE, this Board RESOLVES that: 1. The County Auditor is directed to distribute the proceeds from the transactions and use tax to the Contra Costa County Library and the Richmond Public Library. 2. The County Auditor and County Treasurer are directed to establish a special revenue fund for the County Library proceeds from the transactions and use tax. This fund 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 will 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 Library shall be open 60 hours per week; the outlets shall be open 34-36 hours per week b) The materials budget shall be $2 per capita c) Additional technology, including 100 personal cosrputers d) County wide costs for fixed and service program; support, reserves adequate to assure consistent service and one time cosh RESOLUTION NO. 99/421 9129« Ws_ iib;,ary\user\asm%ballot©oMeso.doc IMPLEMENTATION LEMENTATION OF LIBRARY TRANSACTIONS NS A D USE TAX AND ALLOCATION OF REVENUES FOR COUNTY LIBRARY PURPOSES Page 2 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 annual 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 zevenues. 5. It is the clearly stated intent of the Board of Supervisors to enact the decisions regarding the new revenues made by the Regional Library Boards. I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN AND ENTERED ON THE MINUTESOF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. ATTEST: October 5,,@ 1.999 Pial Batchelor,Clerk of the Beard of Supervisors aid Gounty Administrator By: Deputv Orig. Dept.: County Library cc: County Auditor County Administrator County Counsel County Treasurer 9129199 RESOLUTION 99/421 Ws- library\user\asmlba llotd0\resp.d oc NOTE TO ITEM SD.3 ON OCTOBER 5, 1999 I spoke to County Counsel,Victor Westman,regarding the publication of Ordinance No. 99-51 since this still has to be approved by the waters on November 7, 2000. Mr. estrnan advised that the code governing the publication of ordinances says that the ordinance if not published in the fifteen day period:becomes effective 30 clays after publication but the election cede says that the ordinance becomes effective immediately upon passage by the electorate. He advised that publication gait until the:ordinance is approved by the public and then publish it as a matter of caution. He advised that the term passage in Section 11 publication meant passage by the voters. MIN"INANCENO. 99-51 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. COLT- TY)WIDE TRANSACTIONS AND USE TAX TO SUPPLEMENT TO SUPPLEMENT FUNDING FOR PUBLIC LIBRARIES, TO EEMINI IST RED BY THE STATE BOARD OF EQUA.LIZA 3 IOI The Contra Costa County Board of Supervisors ordains as follows: Section Ir Title and Su marve This Ordinance will be known as the "Contra Costa County Public Library Transactions and Use Tax Ordinance." If approved by the voters, this Ordinance gill'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 of public libraries. Section 2< Submission to the Voters; Vater Approval; Operative Date. Upon approvalby at least tree members of this Board, the provisions of this Ordinance are to be submitted to the voters of Contra Costa County for approval its order that the transactions and use tax can become operative, as provided by Revenue and Taxation Code Section 7286.59. As provided by Revenue and Taxation Code Section 7286.59, the tax submitted to the voters by this Ordinance will take effect only if a least two-thirds of the electors voting on the measure at the November 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 April 1, 2€01 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 Casts County Code Regarding Public TAbrary Transaction and Use Tax Chapter 64-2 of the Contra Costa County Code is amended to add Article 64-2.5, including Sections 64-2.802 through 64-2.822,to read as follows ARTICLE 64-2.8 CONTRA COSTA COUNTY PUBLIC LIBRARY TRANSACTIONS(IONS AND USE TAX 1 -�E3bf�tyr SiY9 3f 6�e f 1.60C ORDINANCE N . 99-51 64-2>842 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 1 percent (0.12501*) retail transactions and use tax according to the provisions of Part 1.6 (commencing with Section 7251) 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 adapt 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; (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 passible 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 cast 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. I (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 shalt 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. 64-2.844 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is imposed capon all retailers in the incorporated and unincorporated territory of the County at the rate of one-eighth of one percent (4.125%)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. 64-2.846 Place of Sales For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property scald is delivered by the retailer or aVs€f treua s aballotr>o sinanl.dw 2 ORDINANCENO. 99-51 his or her agent to an out-of-state destination or to a common comer for delivery to an out-of- state ut-ofstate destination. The gross receipts from such sales shall include deliverycharges, when such charges are subject to the state sales and use tax, despite the place to which delivery is made. 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 saps are consummated will be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. 64-2.808 Use Tax Rate. An excise tax is imposed on the storage, use or ether 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 pace 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. 64-2.810 Adaption of Provisions of State Law. Except as otherwise provided in this Ordinance and to the extent that they are inconsistent with the provisions of part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Fart I (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are adapted and incorporated by this reference. 64-2:812 Limitations on Adoption of State Lav and Collection of Use Taxes. (a) In adopting the provisions of Tart 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the tering 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 ancient to the administration or operation of this Ordinance; (3)In 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 sates, storage, use or other consumption of tangible personal property which would not otherwise be exempt t'�-tiey'wsarS��csrs�salQi[ in i. 3 ORDINANCE NO. 99.451 from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part l of Division 2 of the Revenue and'Taxation Code. ((b)) Impose this tax with respect to certain sales, storage, use or saber consumption of tangible personal property which would not be subject to tax by the Mace under the:provisions of that Code. (4) In Sections 670 1, 6742 (except in its last sentence), 6711, 6715, 6737, 6797, or 6428 of the Revenue and'Taxation Code. ) The word "County" will be substituted for the word "State" in the p "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 Taxation Code,this Ordinance will not require an additional transactor's permit. 64-2.816 Exemption and Exclusions. (a) Where will be excluded from the measure of the transactions tax and the use tax the account of any sales tax or use tax unposed by the State of California or by any city, city and county or county pursuant to the Bradley-Burns Uniform Local Sales and Use'Tac Law(Part 1. of Division 2 of the Revenue and 'Taxation Code) or the amount of any State administered transactions or use tax. (b) 'There are exempted from the computation of the mount of transactions tax the gross receipts from: (1) Sales of tangible personal property other than fuel or petroleum products to operators of aircraft to be used or consumed principally outside the county in which the We 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 Stag , or any foreign government; (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 went,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 oxide the County will be satisfied. ((a)) With respect to vehicles (other than commercial vehicles subject to registration under Chapter l (commencing with Section 4€00) of Division 3 of kxdin9nI do- 4 ORDINANCENO. 99-51 the Vehicle Code, aircraft licensed according to Section 21411 of the Public Utilities Code,and undocumented vessels registered under Chapter 2 of Division 3.5 (cornmencing with Section 9844) of the Vehicle Code, by registration to ars out-of-County address and by a declaration under penalty of penury, 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 under 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 ftnrnish the property for a freed price under a contract entered into before April 1,2001. (4) A lease of tangible personal property which is continuing We of such property, for any period of time for which the lessor is obligated to least the property for an Mount fixed by the lease before April 1,2001. (5) For the purposes of subsections(3)and (4) of this 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 consumption 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 tae 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 hire or compensation under a certificate of public convenience and necessity issued under the laws 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 under 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 fixed by a lease before the operative date of this Ordinance; i#xA ritsrg b t�8n1. 5 r. ORDINANCE . 99-51 (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, tangibly: personal property will be de ed not to be obligated under a contract or lease for any period of time for which any party to the contract or Tease 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, unless the retailer ships or delivers the property into the County or participates within the County in raping 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 ruler in the County or through any representative, agent,canvasser,solicitor, subsidiary,or person in the County under the authority of the retailer; (7)"A retailer engaged in business in the County"will also include any retailer of the following: vehicles subject to registration sander Chapter I (commencing with Section 404£3) 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 he required to collect use tax from any purchaser who registers or licenses the vehicle, vessel or aircraft at an address in the County. (d) Any person subject to use tax under this Ordinance may credit against that tax any transactions talc or reimbursement for transactions tape 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 rather consumption of`which is subject to the use tax. 4-2.818 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 Coale; but, no such amendment will operate to affect the rate of t unposed by this Ordinance. 64-2.820 Enjoining Coll ion Forbidden. No injunction or writ of mandate or other legal or equitable process will issue in any suit, action or proceeding its 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 sof Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. � ��. 6 UMVINANCE NO. 99-51 54-2.822 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 shill not be used to supplant existing funding for the support of public libraries. A portion of the total tractions 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 amount 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'fax will be spent according to this flan. 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 flan is intended generally to: 1} restore library services,programs,operations and facilities Bch 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, operation and facilities to all areas of the County, including (but not limited to) areas presently unserved and underserved. Specific projects for which the revenues from the transactions and use tax may be expended include(but are not limited to): � �. 7 ORDINANCE NO. 99-51 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 Libby. D. Restoring, maintaining, developing and 'increasing service programs for user populations, 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 wily 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 April 1, 2001, Contra Costa County will contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax Ordinance; provided, that if Contra Costa County has not contracted with the Mate Board of Equalization before April 1, 2041, 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 6, 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- gide tax revenues that the City expects to receive if the tax is approved. � � fn . 8 (C3 * .NCE NO. - Section . Implementing policies and Regulations. Upon approval of this Ordinance by two-thirds of the voters, the public libraries within Contra Costa County may adopt policies and regulations and talc such other action consistent with this Ordinance as may be necessary for the implementation of the one-eighth of one percent (0.12511�a)transactions and use tax authorized by this Ordinance. Section 8. #3 Voter Approval; Effective and Operative Date If Approve.by Voters. This Ordinance, adopting and submitting to the voters a Library trwmetions 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 lave only if at lust two-thirds of the electors voting on the measure at the November 7, 2000 election approve. If approved, the provisions of this Ordinance authorizing the levy of the one-eighth of 1 percent (0.125%) transactions and use tax will become operative on the later of April 1, 2001, or the first day of the firstcalendar quarter folloAring the execution of the State Board of Equalization contact in accordance with Section 5 of this Ordinance. Section 9. Termination Date. This Ordinance will terminate on March 31,2009. Section 1 . 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 oar 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`fires,a newspaper of general circulation in Contra Costa County. ""RDINANCE NO. 99-51 PASSED AND ADOPTED by the Contra Costa Board of Supervisors at its regular meeting on October 51999, by the following vote: AYES: SUPERVISORS GIOIA, UILKEMA, GERBER, DeSAULNIER and CAN IAMILLA NOES: NONE ABSENT: NONE ABSTANED: NONE ciailia,Clair Covdm Costa.County Board of Supervisors ATTEST:ST: Octobe-- ' 1999 Phil Batchelor,Clerk of hoard of Supervisors By: puty t I I vers fe �� oo eks � r+ _a)c 10