HomeMy WebLinkAboutResolutions - No. 2016-126 ERRESOLUTION NO. 2016-126
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, CALLING
AN ELECTION TO ASK THE VOTERS OF THE CITY OF LODI TO APPROVE A
SPECIAL TRANSACTIONS AND USE TAX OF ONE-EIGHTH CENT PER
DOLLAR (0.125%) FOR FIFTEEN (15) YEARS, WITH THE TAX REVENUE TO
BE USED EXCLUSIVELY FOR PARK REPAIRS, MAINTENANCE,
IMPROVEMENTS, AND UPGRADES, AND TO BE REVIEWED AND
REPORTED ON BY AN INDEPENDENT CITIZENS OVERSIGHT COMMITTEE,
AND REQUESTING THAT THE BOARD OF SUPERVISORS FOR THE
COUNTY OF SAN JOAQUIN CONSOLIDATE THE ELECTION WITH THE
ESTABLISHED GENERAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 8, 2016, AND DIRECT THE COUNTY REGISTRAR OF VOTERS
TO CONDUCT THE ELECTION ON THE CITY'S BEHALF
WHEREAS, additional revenue is necessary to fund park repairs, maintenance, and
upgrades, including such items as reconstructing parking lots and roadways at Lodi Lake and
other City parks; rehabilitating and building trails; renovating playgrounds; replacing and
installing drinking fountains and park furniture; improving water efficiency and making other
park infrastructure improvements;
WHEREAS, the City's adopted budget for FY2016/17 is only able to provide for minimal
funding for the repair and maintenance of City parks, and continues to defer capital investment
needs. The City's financial forecast over the next five years continues to reflect a lack of
resources available to address park repairs, maintenance, improvements, and upgrades;
WHEREAS, the City Council may propose that voters approve a special transactions
and use tax to raise additional funds for park repairs, maintenance, and upgrades;
WHEREAS, a special transactions and use tax is a type of special tax that may be
imposed by the City Council to achieve these purposes;
WHEREAS, pursuant to Section 7285.91 of the Revenue and Tax Code, the City
Council may impose a special transactions and use tax for general purposes at a rate of one
eighth of one percent (0.125%) or a multiple thereof, if the ordinance proposing the tax is
approved by a two-thirds vote of all members of the City Council and the tax subsequently is
approved by a two-thirds vote of qualified voters of the City voting in an election;
WHEREAS, a special transaction and use tax of one eighth of one percent (0.125%) per
dollar would generate sufficient revenue to begin addressing maintenance and repair work in
City parks, and to make improvements, and upgrades to park amenities and park infrastructure
throughout the City. The special tax would generate an estimated $1,400,000 in annual
revenue and an estimated $21,000,000 over fifteen (15) years;
WHEREAS, Government Code Section 53724(c) require that an election on a special
tax be consolidated with a statewide primary election, a statewide general election, or a
regularly scheduled local election at which all of the electors of the local government or district
are entitled to vote;
WHERAS, November 8, 2016 is the date of the statewide general election, and is the
next election date eligible for inclusion of this special tax measure;
WHEREAS, the City Council of the City of Lodi desires to submit to the voters at the
statewide general election to be held on Tuesday, November 8, 2016, an ordinance entitled
"Special Transactions and Use Tax Ordinance for Parks Repairs, Maintenance, Improvements,
and Upgrades"; and
WHEREAS, the City Council is authorized and directed by statute to submit the
ordinance to the voters.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE,
DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That the foregoing recitals are true and correct and are hereby adopted
by the City Council.
SECTION 2. That pursuant to Government Code Section 53724(c) requiring that an
election on a special tax be consolidated with a statewide primary election, a statewide general
election, or a regularly scheduled local election at which all of the electors of the local
government or district are entitled to vote, there is called and ordered to be held in the City of
Lodi, an election on Tuesday, November 8, 2016, for the purpose of submitting the following
ordinance:
Shall the City of Lodi replace outdated playgrounds, repair eroded YES
riverbank at Lodi Lake, repair and expand park trail systems, replace
park restrooms and drinking fountains, and improve park parking lots,
roadways, landscaping, and infrastructure, by enacting a one-eighth
cent per dollar (0.125%) transactions and use ("sales") tax, estimated to NO
raise $1,400,000 annually, to sunset in fifteen (15) years, with all
revenue exclusively applied to these specific purposes, subject to citizen
oversight and annual audit?
SECTION 3. That the text of the ordinance submitted to the voters is attached as
Exhibit A, and made a part hereof as though fully set forth herein.
SECTION 4. That the vote requirement for the ordinance to pass is an affirmative vote
of two-thirds of the voters of the City casting votes.
SECTION 5. That the ballots to be used at the election shall be in form and content as
required by the laws of the State of California.
SECTION 6. That the City Clerk is authorized, instructed and directed to coordinate
with the San Joaquin County Registrar of Voters to procure and furnish any and all official
ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be
necessary in order to properly and lawfully conduct the election. The City will reimburse the
County for the actual costs incurred by the County Elections Official in conducting the election.
SECTION 7. The City Clerk is hereby authorized to cause notice of the ordinance to be
published one in the Lodi News Sentinel in accordance with Elections Code section 12111 and
Government Code section 6061.
SECTION 8. The City Manager is authorized and directed to expend the necessary
funds to pay for the City's cost of placing the ordinance on the election ballot.
SECTION 9. That pursuant to Election Code section 10242, the polls shall be open at
seven o'clock a.m. of the day of the election and shall remain open continuously from that time
until 8:00 o'clock p.m. of the same day when the polls shall be closed, except as provided in
Elections Code section14401.
SECTION 10. That in all particulars not recited in this resolution, the election shall be
held and conducted as provided by the laws of the State of California for holding municipal
elections.
SECTION 11. That notice of the time and place of holding the election is given and the
City Clerk is authorized, instructed and directed to give further or additional notice of the
election, in time, form and manner as required by the laws of the State of California.
SECTION 12. That the City Clerk shall certify to the passage and adoption of this
resolution and enter it into the book of original resolutions.
SECTION 13. That the City Clerk is authorized to certify the adoption of this Resolution
and transmit a certified copy to the San Joaquin County Board of Supervisors and the San
Joaquin County Registrar of Voters.
Dated: July 6, 2016
I hereby certify that Resolution No. 2016-126 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held July 6, 2016, by the following vote:
AYES: COUNCIL MEMBERS — Johnson, Kuehne, Mounce, and Mayor Chandler
NOES: COUNCIL MEMBERS — Nakanishi
ABSENT: COUNCIL MEMBERS — None
ABSTAIN: COUNCIL MEMBERS — None
ATTEST:
R
NIFER . FERRAIOLO
ity Clerk
(SEAL)
roved as to Form:.
� D. MAGDICH
City Attorney
L
MARK CHANDLER
Mayor
2016-126
EXHIBIT A
ORDINANCE NO. 1925
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LODI
AMENDING LODI MUNICIPAL CODE TITLE 3 - REVENUE AND
FINANCE BY ADDING CHAPTER 3.30 "SPECIAL TRANSACTION
AND USE TAX FOR PARKS REPAIRS, MAINTENANCE,
IMPROVEMENTS, AND UPGRADES" IMPOSING A SPECIAL
ONE-EIGHTH CENT PER DOLLAR (0.125%) TRANSACTIONS AND
USE TAX FOR PARK REPAIRS, MAINTENANCE, IMPROVEMENTS,
AND UPGRADES TO BE COLLECTED AND ADMINISTERED BY THE
STATE BOARD OF EQUALIZATION
SUBJECT TO VOTER APPROVAL
The City Council of the City of Lodi hereby finds as follows:
A. Additional revenue is necessary to fund park repairs, maintenance, and
upgrades, including such items as reconstructing parking lots and roadways at Lodi Lake and
other City parks; rehabilitating and building park trails; renovating playgrounds; replacing and
installing drinking fountains and park furniture; improving water efficiency and making other park
infrastructure improvements.
B. The City's adopted budget for FY2016/17 is only able to provide for minimal
funding for the repair and maintenance of City parks, and continues to defer capital investment
needs. The City's financial forecast over thE: next five years continues to reflect a lack of
resources available to address park repairs, maintenance, improvements, and upgrades.
C. The City Council may propose that voters approve a special transactions and use
tax (sales tax) to raise additional funds for park repairs, maintenance, and upgrades.
D. A special transactions and use tax is a type of special tax that may be imposed
by the City Council to achieve these purposes.
E. Pursuant to Section 7285.91 of the Revenue and Tax Code, the City Council may
impose a special transactions and use tax for general purposes at a rate of one eighth of one
percent (0.125%) or a multiple thereof, if the ordinance proposing the tax is approved by a two-
thirds vote of all members of the City Council and the tax subsequently is approved by a two-
thirds vote of qualified voters of the City voting in an election.
F. A special transactions and use tax of one eighth of one percent (0.125%) will
generate sufficient revenue to enable the City to begin addressing maintenance and repair work
in City parks, and to make improvements, and upgrades to park amenities and park
infrastructure throughout the City. The special tax would generate an estimated $1,400,000 in
annual revenue and an estimated $21,000,000 over fifteen (15) years.
G Government Code Section 53724(c) requires that an election on a special tax be
consolidated with a statewide primary election, a statewide general election, or a regularly
scheduled local election at which all of the electors of the local government or district are
entitled to vote.
H. November 8, 2016 is the date of the statewide general election, and is the next
election date eligible for inclusion of this special tax measure.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LODI:
Section 1. Lodi Municipal Code Title 3 - Revenue and Finance is hereby amended by
adding. Chapter 3.30 "Special Transaction and Use Tax for Parks Repairs, Maintenance,
Improvements; and Upgrades" and shall read as follows:
CHAPTER 3.30
SPECIAL TRANSACTIONS AND USE TAX ORDINANCE FOR PARKS REPAIRS,
MAINTENANCE, IMPROVEMENTS, AND UPGRADES
Sections:
3.30.010
Title
3.30.020
Operative Date
3.30.030
Purpose
3.30.040
Contract with State
3.30.050
Transaction Tax Rate
3.30.060
Place of Sale
3.30.070
Use Tax Rate
3.30.080
Termination Date
3.30.090
Adoption of Provisions and State Law
3.30.100
Limitations on Adoption of State Law and Collection of Use Taxes
3.30.110
Permit Not Required
3.30.120
Exemptions and Exclusions
3.30.130
Amendments
3.30.140
Enjoining Collection Forbidden
3.30.150
Refunds and Credits, Suits and Legal Proceedings
3.30.160
Special Fund; Restricted' Use of Tax= Proceeds and Expenditure Plan
3.30.170
Establishment of Special Parks Sales Tax Oversight Committee.
3.30.180
Annual Audit and Report
3.30.010 Title. This ordinance shall be known as the City of Lodi Special Transactions and
Use Tax Ordinance for Parks Repairs, Maintenance, Improvements, and Upgrades. The City of
Lodi hereinafter shall be called "City." This ordinance shall be applicable in the incorporated
territory of the City.
3.30.020 Operative Date. "Operative date" means the first day of the first calendar quarter
commencing more than 110 days after the adoption of this ordinance, the date of such adoption
being as set forth below.
3.30.030 Purpose. This ordinance is adopted to achieve the following, among other
purposes, and directs that the provisions hereof be interpreted in order to accomplish those
purposes:
A. To impose a retail transactions and use tax in accordance with the provisions of
Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and
Section 7285.91 of Part 1.7 of Division 2 which authorizes. the City to adopt this tax ordinance
which shall be operative if two-thirds of the electors voting on the measure vote to approve the
imposition of the tax at an election called for that purpose.
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B. To adopt a retail transactions and use tax ordinance that incorporates provisions
identical to those of the Sales and Use Tax Law of the State of California insofar as those
provisions are not inconsistent 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 that imposes a tax and
provides a measure therefore that can be administered and collected by the State Board of
Equalization 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 State Sales and Use
Taxes.
D. To adopt a retail transactions and use tax ordinance that can be administered in
a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6
of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions
and use taxes, and at the same time, minimize the burden of record keeping upon persons
subject to taxation under the provisions of this ordinance.
3.40.040 Contract with_ State. Prior to the operative date, the City shall 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 the City shall not have contracted
with the State Board of Equalization prior to the operative date, it shall nevertheless so contract
and in such a case the operative date shall be the first day of the first calendar quarter following
the execution of such a contract.
3.30.050 Transactions. la % Rate_. For the privilege of selling tangible personal property at
retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the
rate of one-eighth percent (0.125%) of the gross receipts of any retailer from the sale of all
tangible personal property sold at retail in said territory on and after the operative date of this
ordinance.
3.30.060 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 agent to an out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross receipts from such sales shall include delivery
charges, when such charges are subject to the state sales and use tax, regardless of 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 sales are
consummated shall be determined under rules and regulations to be prescribed and adopted by
the State Board of Equalization.
3.30.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other
consumption in the City of tangible personal property purchased from any retailer on and after
the operative date of this ordinance for storage, use or other consumption in said territory at the
rate of one-eighth cent (0.125%) of the sales price of the property. The sales price shall include
delivery charges when such charges are subject to State sales or use tax regardless of the
place to which delivery is made.
3.30.080. Termination Date. The authority to levy the tax imposed by this ordinance shall
expire on the fifteenth anniversary of the operative date, unless extended by a two-thirds
majority vote of the voters of the City.
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3.30.090 Adoption of Provisions of State Law: Except as otherwise provided in this
ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division
2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section
60.01) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of
this ordinance as though fully set forth herein.
3.30.100. Limitations on Adoption of State Law and Collection of ,Use Taxes. In adopting the
provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency,
the name of this City shall be substituted therefore. However, the substitution shall not be made
when:
1. The word "State" is used as a part of the title of the State Controller, State
Treasurer, Victim Compensation and Government Claims Board, 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 City or any agency, officer, or employee thereof rather than by or against the
State Board of Equalization, in performing the functions incident 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 result of 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 which
would not otherwise be exempt from this tax while such sales, storage,
use or other consumption remain subject to tax by the State under the
provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;
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 said provision of that code.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715,
6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word "City" shall 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.
3.30.110. Permit Not Required. If a seller's permit has been issued to a retailer under Section
6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required
by this ordinance.
3.30.12O..9nmotions and Exclusions.
A. There shall be excluded from the measure of the transactions tax and the use tax
the amount of any sales tax or use tax levied by the State of California or by any city, city and
county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the
amount of any state -administered transactions or use tax.
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B. There are exempted from the computation of the amount 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 sale is made and directly and exclusively in the use of such aircraft as common
carriers of persons or property under the authority of the laws of this State, the United
States, or any foreign government.
2. Sales of property to be used outside the City which is shipped to a point
outside the City, pursuant to the contract of sale, by delivery to such point by the retailer
or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such
point. For purposes of this paragraph, delivery to a point outside the City shall be
satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to
registration pursuant to Chapter 1 (commencing with Section 4000) of
Division 3 of the Vehicle Code, aircraft licensed in compliance with
Section 21411 of the Public Utilities Code, and undocumented vessels
registered under Chapter 2 of Division 3.5 (commencing with Section
9840) of the Vehicle Code by registration to an out -of -City 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 -City and declaration under penalty of perjury, signed by
the buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to furnish
the property for a fixed price pursuant to a contract entered into prior to the operative
date of this ordinance.
4. A lease of tangible personal property which is a 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 prior to the operative date of this ordinance.
5. For the purposes of subsections (3) and (4) of this section, the sale or
lease of tangible personal property shall be deemed not to be obligated pursuant to 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 are exempted from the use tax levied by this ordinance, the storage, use or
other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a
transactions 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 hire or compensation under a
certificate of public convenience and necessity issued pursuant to the laws of this State,
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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 of
the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price
pursuant to a contract entered into prior to 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 prior to the operative date of this ordinance.
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 shall be deemed not to be obligated pursuant to 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 in subparagraph (7), a retailer engaged in business in
the City shall not be required to collect use tax from the purchaser of tangible personal
property, unless the retailer ships or delivers the property into the City or participates
within the City 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
City or through any representative, agent, canvasser, solicitor, subsidiary, or person in
the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any retailer
of any of the following: vehicles subject to registration pursuant to Chapter 1
(commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in
compliance with Section 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. That retailer shall be required to collect use tax from any purchaser who
registers or licenses the vehicle, vessel, or aircraft at an address in the City.
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 district imposing, or retailer
liable for, a transactions tax pursuant to 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.
3.30.130. Amendments.
A. All amendments subsequent to the effective date of this ordinance to Part 1 of
Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not
inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all
amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall
automatically become a part of this ordinance, provided however, that no such amendment shall
operate so as to affect the rate of tax imposed by this ordinance.
B. Pursuant to Elections Code Section 9217 or any successor statute, the City
Council may amend or repeal this ordinance and any of its exhibits, but not increase or extend
the rate of tax levied herein, without a vote of the people.
3.30.140 En'oinin Co[iection Forbidden.
No in1uncti0n or writ of mandate or other legal or equitable process shall issue in any suit, action
or proceeding in any court against the State or the City, or against any officer of the State or the
City, 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.
3.30.150. Refunds and Credits, Suits and Legal Proceedings.
A. Refunds of and credits for any tax paid pursuant to this Chapter may be made
only as provided for in Part 1 (commencing with Section 6001) of Division 2 of the Revenue and
Taxation Code.
B. Suits and proceedings for the recovery of any amount alleged to have been
erroneously or illegally determined or collected pursuant to this Chapter may be maintained in
any court only as provided for in Part 1 (commencing with Section 6001) of Division 2 of the
Revenue and Taxation Code. A judgment shall not be rendered in favor of the plaintiff in any
action brought against the State Board of Equalization to recover any amount paid when the
action is brought by or in the name of an assignee of the person paying the amount or by any
person other than the person who paid the amount.
3.30.160. S ecial Fund' Restricted Use of Tax Proceeds and Expenditure Pian.
All proceeds of the special tax levied and imposed by this. ordinance shall be .accounted for and
paid into a special fund or account designated for use by the City of Lodi only for parks services
as set forth in the Parks Expenditure Plan for the administration and expenditure of the tax
revenue, attached to this ordinance as Exhibit I., and made a part hereof as though fully set
forth herein. The Parks Expenditure Plan may be amended from time to time by a majority vote
of the City Council, as long as the fund continues to be utilized for parks repairs, maintenance,
and upgrades. No revenues collected pursuant to the tax levied by this ordinance may be spent
on General Fund operating expenses in effect at the time this ordinance becomes effective, or
projects that are not a part of the Parks Expenditure Plan. Revenues collected by this ordinance
shall supplement, rather than replace, existing City expenditures for parks services as reflected
in the FY 2016/2017 budget.
3.30.170 Establishment of Soecial Parks Sales Tax Oversiraht Committee,
A. Committee Established. A Citizens' Oversight Committee is hereby established in
the City of Lodi to monitor the expenditures of revenue collected pursuant to this Ordinance only
and to report to the People and the City Council.
B. Selection of Members. Members of the Citizens' Oversight Committee shall be
appointed by the City Council. The Committee shall consist of five members. Members of the
Citizens' Oversight Committee shall not be current City of Lodi employees, officials, contractors,
or vendors of the City. Past employees, officials, contractors, and vendors shall be eligible to
serve on the Committee, provided that there are no conflicts of interest as determined by the
City Attorney. Of the members of the Committee first appointed, three members shall be
appointed for terms of two years and two members shall be appointed for terms of three years.
Their successors shall be appointed for terms of three years. No member may serve more than
two consecutive three-year terms. The City Council shall solicit members of the Citizens'
Oversight Committee, through an open application process that is promoted through the City's
adopted recruiting process. Any resident of Lodi is eligible to apply for Committee membership,
subject to the restrictions specified above. All applications will be reviewed by the City Council,
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which will have the authority to make final decisions regarding Committee composition, subject
to the guidelines in this Ordinance.
C. Purposes and Jurisdiction. The Citizens' Oversight Committee shall conduct an
annual review of expenditures of revenue collected pursuant to this Ordinance to determine
whether such funds are expended for the purposes specified in the then current Parks
Expenditure Plan. Committee members may review the annual financial audit performed by an
independent auditor during the review process. The Citizens' Oversight Committee shall issue
an annual report on their findings to the City Council and to the People. The Citizens' Oversight
Committee annual report is subject to review and approval of the City Council. The Committee
shall confine its review specifically to revenues generated pursuant to this Ordinance and the
expenditure of those revenues. The Committee shall serve in an advisory -only role to the City
Council. Committee members shall not play a formal or informal role in contracting, project
management, or any other aspect of the parks repairs, maintenance and upgrades funded by
this Ordinance. The Committee is not charged with decision-making on spending priorities;
schedules; project details; funding source decisions; financing plans, including changes or
revisions to the Parks Expenditure Plan; or tax rate assumptions. The Committee shall have no
jurisdiction other than that delegated to it by the People pursuant to this Ordinance. The Lodi
City Manager or the City Manager's designee shall provide reasonable administrative or
technical assistance required by the Committee to fulfill its responsibilities or publicize its
findings.
D. Meetings. The Citizens' Oversight Committee shall meet annually with specific
meeting dates to be determined by Committee members. Citizens' Oversight Committee
meetings are subject to the Brown Act. Meetings must be noticed and open to the public.
Committee minutes and reports are a matter of public record, and must be posted on a web site
provided by the City. Additional meetings may be scheduled by the Committee as necessary. All
Committee members shall attend a training and orientation session prior to the first regular
Committee meeting. Committee members are expected to attend all regular meetings. Failure to
attend two consecutive meetings may result in removal from the Committee at the discretion of
the City Council.
E. _Committee Operations. The Citizens' Oversight Committee will select members
to serve as Chair and Vice Chair of the Committee. A City staff person will be appointed by the
City Manager, or the City Manager's designee, to serve as Secretary. The Secretary will be
responsible for preparing, posting and distributing agendas and taking minutes at each meeting.
Approved minutes shall be made available to the public. Committee decisions, positions,
findings and procedures shall require a simple majority vote of those Committee members in
attendance. The quorum requirement for any meeting shall be a minimum of three (3) members.
F. Vacancies. Committee members may be removed from the Committee only by
the City Council for repeated absences at committee meetings, malfeasance, failure to meet the
qualifications set forth in this Section, or for inability or unwillingness to fulfill the duties of a
Committee member. In the event of removal, resignation, or death, the City Council shall
appoint a person to fill the vacant seat.
G. Miscellaneous. Subject to the restrictions specifically addressed in this Section,
the Committee may draft and adopt its own standard procedures and by-laws by majority vote.
All Citizens' Oversight Committee procedures and by-laws remain subject to review and
approval of the City Council.
0
3.30.180 Annual Audit and -Report.
A. The revenue from the tax imposed by this Chapter shall be subject to the annual
audit performed by the City's independent auditor of the City's books, records,
accounts, and fiscal procedures and which is reported in the City's Comprehensive
Annual Financial Report.
B. In addition to the annual audit, an Annual Review Report shall be prepared by the
City, setting forth the amount of revenue received from the tax imposed by this
Chapter, amount of disbursements, and description of expenditures. The purpose of
the report is to assure accountability and the proper disbursement of the revenue
from the tax imposed by this Chapter. The Annual Review Report shall be filed in
the Office of the City Clerk not later than January 31St following the fiscal year in
which the tax is collected.
Section 2. No Mandate Duty of Care. This ordinance is not intended to and shall not be
construed or given effect in a manner which imposes upon the City, or any officer or employee
thereof, a mandatory duty of care towards persons or property within the City or outside of the
City so as to provide a basis of civil liability for damages, except as otherwise imposed by law.
Section 3. Severability. If any provision of this ordinance or the application thereof to any
person or circumstance is held invalid by a court of competent jurisdiction, the remainder of the
ordinance and the application of such provision to other persons or circumstances shall not be
affected thereby. The City Council of the City of Lodi hereby declares that they would have
adopted each and every provision of this ordinance regardless of the invalidity of any other
provision.
Section 4. All ordinances and parts of ordinances in conflict herewith are repealed insofar
as such conflict may exist.
Section 5. Compliance with the California Environmental Quality Act. The approval of this
ordinance is exempt from the California Environmental Quality Act (Public Resources Code
Sections 21000, et seq., "CEQA" and 14 Cal. Code of Regs. Sections 15000 et seq., "CEQA
Guidelines"). This ordinance imposes a special sales tax that can be used for any legitimate
governmental purposes as specified in this ordinance. It is not a commitment to any specific
project that may result in a potentially significant physical impact on the environment.
Section 6. Codification. Subject to the voter approval, the City Clerk, in consultation with
the City Attorney, is hereby authorized and directed to codify this ordinance in the Lodi
Municipal Code.
Section 7. Effective Date. If this ordinance is approved by two-thirds of the voters voting on
the issue at the November 8, 2016 election, pursuant to Elections Code Section 9217, this
ordinance shall become effective ten (10) days after the City Council declares the results of the
election.
Section 8. Certification and Publication. The City Clerk shall certify the final approval of this
ordinance, publish the same as required by law, and forward a certified copy of the adopted
ordinance to the State Board of Equalization.
G7
Approved this day of July, 2016
MARK CHANDLER
Mayor
ATTEST:
JENNIFER M. FERRAIOLO
City Clerk
State of California
County of San Joaquin, ss.
I, Jennifer M. Ferraiolo, City Clerk of the City of Lodi, do hereby certify that Ordinance No. 1925
was introduced at a regular meeting of the City Council of the City of Lodi held July 6, 2016, and
was thereafter passed, adopted, and ordered to print at a regular meeting of said Council held
July _, 2016, by the following vote:
AYES: COUNCIL MEMBERS —
NOES: COUNCIL MEMBERS —
ABSENT: COUNCIL MEMBERS —
ABSTAIN: COUNCIL MEMBERS —
I further certify that Ordinance No. 1925 was approved and signed by the Mayor on the date of
its passage and the same has been published pursuant to law.
Approved to Form:
JANICE D. MAGDICH
City Attorney
10
JENNIFER M. FERRAIOLO
City Clerk
EXHIBIT 1
TO ORDINANCE ADDING CHAPTER 3.30 "SPECIAL TRANSACTION
AND USE TAX FOR PARKS REPAIRS, MAINTENANCE,
IMPROVEMENTS, AND UPGRADES"
PARKS SPENDING PLAN
hem. Parks spending plan: One-eighth cent, 15 years
2017/38 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/26 2oss/26 2026/27 2.27/2B 2078/29 2(119/30 2030/31
1 Lodi Lake Park South Shore Reconstruction $901),000
2 Lodi Lake Erosion Control $]50,000 $1,000,000 $1,240,000
3 Candy Cane Park Ren -mm $115,000
4 Legion Park Improvements $100,000
5 Emerson Park pLFygrpund rarlwatfwssrliald fmprwam4gl5
$5,000
$175,000
$5,000
$75,000
W'cxxi
$351000
$35,000
$35,000
$50,000
$1,000
$10.=
6 Lodi Lake Park North Side Playground
$1,000
$150.000
$4,000
$20,000
$40,000
$40,000
$645,000
$120,000
$20.000
$2,OOD
$20,000
7 k4dl LFiafarktUMPavFmcni
$50.000
$50,000
$50,000
$750,000
$750,000
$5,000
$5,000
$5,f10D
$5,000
$75,000
$100,00.
e Parks Annex roof replacement
$50,000
$55,000
$438,000
$85,000
$25,000
$251000
$25,=
$3001000
9 NAeure Ane trod rsihabllka0on
$180,000
10 Dog Park amenities
$25,000
11 Beckman Park playground installation
$200.000
12 Replaster Blakely Park pool/repairs
$SD,OOD
13 Lodi take Park South Share Restroom replacement
$400,000
14 Peterson Park upgrades
$45,aC0
15 Sala, Park sports lighting replacement
$300,[30
16Henry Gloves Park playground replacement
$180,000
$225,000
17 English Oaks Common playground/plcnlc
$245,000
18 Lodi Lake dverfront tn0
$675,000
19 Vlnewood Park Restroom demo/replace
$255,000
20 Century Meadows Park playgmundsurfem
$SS,OW
21 Lodi Lake Park Matter Plan impmvemenu TBD
$500,000
$50,000
$50,000
$SO,OOD
22 Vmewood Park irrigation system upgrades
$150,000
23 Hutchins Street Square Pool HVACsystem
$350,000
24 English Oaks dawmize p1ry9mund area, all repair
$55,000
25 Blakely Park aquatics rmm,m renwatlon/field repairs
$80,000
$405,000
26 Remove Lawrence Park restroom
$10,000
27 Sala, Park parking lot 2carsstruction
$500,000
28 W. Park repairs
$142,000
29 Softball Complex renwacion
$575,000
30 RapL"wjrdpnlul m-'.a,,:oemant LAN wAding pool
$20,000
31 Beckman Park Irrigation boaster pump
$60,000
32 Corsstmot,plash Pad at location TBD
$200,000
33 2upo Fluid Bgks(ag tapLAaMtem
$150.000
34 Chapman Field repairs
$160.000
35 2upo Field seating repairs
$4'0•-
36 Aquaw I-aw .^._Kf nplacrnlFrlr
$40,000
37 New play groundrt Borchardt and Vinewood parks
3B Beckman Park plcnicsheher
Century Park playground replacement
39 Replace Lodi lake Park North restroom
40 5a1as Park Playground replacement
41 Lawrence Park playground replacement
42 Peterson Park playground replacement
432upo Hem outfield mat renovation,
44 Replace Emerson Park restroom,
45 Parks Mexhanlcsi pimprovements
46 Hale Park Community/Restroom renwation
47 Blakely Park playground/sports court replacement
4a Hale Park playground replacement
49 C Mury Meadows playground mplamment
50 Replace Hutchin Street Square Pool liner
51 Hutchins Street Square playground replacement
52 Kofu FAA fesVgo41fr4fs asfLrsa rerW m6w.
53 Kkt.W. F."rampogipl>ygr4ynd qo -VA
54 Van Buskirk Park playground replacement
55 Lawrence Park renovations, TBD
56 Hale Park parking lot reconstruction
57 Sala, Parkrestroom renovations
58 Sala, Park bleacher seating repairs
$5,000
59 geplacewom playground apparatus/fall zones
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,00D
$5,000
$1,000
$5,000
60 Parkfuridture/shehor repelm&replacement
$35,000
$35,000
$3,000
$30,000
$30,000
$35,000
W.=
$35,000
$4,000
$10,=
$35,000
61 Replace/repair/intall drinking fountain
$M.
$10,000
$10,000
$101000
$1,000
$101000
$101=
$1,000
$10,000
$10,000
$1,000
62 Treesafety(Pruning. removal)
$75,000
$50,000
$4,000
W'cxxI
$40,000
$40,000
$40,000
$40,000
$4,000
$40,=
$40,000
63 Turf maintenance/repurpose
$2,000
$201000
$201000
$20.000$301000
$2,000
$20,0
$40,000
$1201000
$115,000
$10,000
64 Grape Bowl improvem.-(set-aside)
$50,000
$50,000
$50,000$50,000x
$50,000
$50,000W,=
$50,000
$50,000
$50,000
$50,000
65 Skate Park annual repairs
$5,000
$5,000
$51 0
$5,000
$SAW
$5,000
$5,000
$5,_
$5,000
$5,000
$5,=
66 Park irrigationsyttem repairs/upgrades
$35,000
$25,000
$35,000
$15,000
$38,000
$30,000
$75,000
67 Parking lot maJmn,n,,/r,nwaGon(set-aside)
$25,000
$25,000
$25,000
$25,000
$251000
$25,000
$25,000
$25, -
Total
$1/10,000
$1,400,000
$1,40DAD0
$1,400,000
51,400.000
$1,40,000
$1,4D,000
$1,40,000
$1,400,1100
$2/10,000
$2A0,000
$20,000 $20,000
$85,000
$180,000
$40,000
$225.000
$175,000
$225,000
$85,000
$30,000
$B0,D00
$40,000
$30,DOD
$180.000
$20,000
2..31/32 Profefittaak
$800,000
$2,390,000
$115,000
$225,000 $325,000
$175,000 $350,000
$200,000
$750,000
$85,000
$180,000
$25,000
$2[3,000
$80,000 $21000
$40,000
$45,000
$30,000
$405,ODD
$245,000
$675,000
$255,000
$55,000
$2,00,000
$150,000
$350,000
$55,000
$485,000
$10,000
$50,000
$142,000
$575,000
$20,000
$60,000
$20,000
$15,000
$16,000
$45,000
$40,000
$400,(M
$225,000
$180,000
$40,000
$85,000
$175,000
$22s,000
$85,000
$50,000
$80,000
$,00,000
$300.000
$180,000
$20,000
$75.000 $75,000
$225.000 $225.000
$150.000 $15,000
$225,000 $225.000
$0
$0
$0
$5,00D
$5,000
$5,000
$5,000
$5,000
$75,000
W'cxxi
$351000
$35,000
$35,000
$50,000
$1,000
$10.=
$10.000
$1,000
$150.000
$4,000
$4,000
$40,000
$40,000
$645,000
$120,000
$20.000
$2,OOD
$20,000
$705,000
$50.000
$50,000
$50,000
$50,000
$750,000
$5,000
$5,000
$5,f10D
$5,000
$75,000
$100,00.
$50,000
$55,000
$438,000
$25,000
$25,000
$251000
$25,=
$3001000
$1,ao 00 $1,4.,0.0 $1AD,D.O $21,_,000