CC RESOLUTION 4168RESOLUTION NO. 4168
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
SEGUNDO, CALIFORNIA, CALLING AND GIVING NOTICE OF
HOLDING A SPECIAL MUNICIPAL ELECTION TO BE HELD ON
TUESDAY, NOVEMBER 7, 2000, FOR THE SUBMISSION TO THE
VOTERS OF A SPECIAL TAX ON PARKING LOT BUSINESSES TO
PROVIDE REVENUES FOR THE CITY'S POLICE AND FIRE
DEPARTMENTS AND FOR PUBLIC ROAD IMPROVEMENTS
Whereas, Article XIII C requires that special taxes be approved by a two - thirds
vote of the people; and
Whereas, the People of the City of El Segundo ( "City") desire to impose a tax for
purposes of providing revenue for the operation of the City's Police and Fire
Departments and for public road improvements to maintain the fiscal integrity of the City
and to ensure that the City continues to meet its obligations to the community in the
provision of these vital public services; and
Whereas, the City Council desires to maintain a fair system of taxation that
equitably applies the business license tax to the businesses in the City; and
Whereas, the City already taxes businesses based on the number of employees
employed within the City and the City receives business license and sales tax revenues
from the retail, hotel, and restaurant establishments to offset the infrastructure and service
costs the City incurs with respect to such establishments; and
Whereas, an exemption from the proposed tax is provided for employee parking
and the above referenced businesses to maintain the desired fairness and equity in the
City's taxation system; and
Whereas, the City believes it would be impractical and difficult to impose and
administer a tax on validated parking; and
Whereas, the City believes it would be fair and equitable to levy a tax on parking
lots as set forth herein for purposes of covering persons utilizing City infrastructure and
services to provide the City with revenues to offset the costs incurred by the City; and
Whereas, under the provisions of the laws of the State of California, a Special
Municipal Election shall be held on November 7, 2000 to submit to the voters at the
election a question relating to the adoption of a business license tax on parking lot
businesses.
RESOLUTION NO. 4168
PARKING LOT TAX
PAGE NO. 1
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL
SEGUNDO, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND
ORDER AS FOLLOWS:
Section 1. The above referenced recitals are true and correct and incorporated
by reference herein.
Section 2. That to provide revenues for the operation of the City's Police and
Fire Departments and for public road improvements the City is placing on the ballot an
amendment of the parking lot tax.
Section 3. That pursuant to the requirements of the laws of the State of
California, there is called and ordered to be held in the City of El Segundo, California, on
Tuesday, November 7, 2000, a Special Municipal Election.
Section 4. That the City Council, pursuant to its right and authority, does
order submitted to the voters at the Special Municipal Election the following question:
"Shall an Ordinance be adopted that replaces the current business YES
license fee of $9 per year on shuttle service parking stalls with a
special 10% tax on gross receipts on all parking, except employee
parking, retail, hotel, restaurant, theater and validated parking for
purposes of providing revenues for police and fire services and public NO
road improvements."
Section 5. That the proposed measure to be submitted to the voters is attached
hereto as Exhibit A.
Section 6. That the ballots to be used at the election shall be in form and
content as required by law.
Section 7. That the City Clerk is authorized, instructed and directed to
procure and famish 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.
Section 8. That the polls for the election shall be open at seven o'clock a.m.
of the day of the election and shall remain open continuously from that time until eight
o'clock p.m. of the same day when the polls shall be closed, except as provided in
Section 14401 of the Elections Code of the State of California.
RESOLUTION NO. 4168
PARKING LOT TAX
PAGE NO. 2
Section 9. That in all particulars not recited in this resolution, the election
shall be held and conducted as provided by law for holding municipal elections.
Section 10. 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 law.
Section 11. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
RESOLUTION NO. 4168
PARKING LOT TAX
PAGE NO. 3
PASSED, APPROVED AND ADOPTED on this 18th day of July, 2000.
Mike Gordon
Mayor
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) SS
CITY OF EL SEGUNDO )
I, Cindy Mortesen, City Clerk of the City of El Segundo, California, do hereby certify that
the whole number of members of the City Council of said City is five; that the foregoing
Resolution No. 4168 was duly passed and adopted by said City Council, approved and
signed by the Mayor, and attested to by the City Clerk, all at a regular meeting of said
Council held on the 18th day of July, 2000, and the same was so passed and adopted by
the following vote:
AYES: Mayor Gordon, Mayor Pro Tern Jacobs, Council Member Gaines and
Council Member McDowell
NOES: Council Member Wernick
ABSENT: None
ABSTAIN: None
cd43)ck�(�L)
Cindy Mor esen, City Clerk
APPROVED AS TO FORM:
Mark D. Hensley, City Attorne
RESOLUTION NO. 4168
PARKING LOT TAX
PAGE NO.4
EXHIBIT A
ORDINANCE NO.
AN ORDINANCE OF THE PEOPLE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING SECTION 5.08.527, ENTITLED
"PARKING LOTS," OF CHAPTER 5.08, ENTITLED "BUSINESS
LICENSE SCHEDULE," OF TITLE 5, ENTITLED "BUSINESS
REGULATIONS AND LICENSING," OF THE EL SEGUNDO
MUNICIPAL CODE BY IMPOSING A GROSS RECEIPTS TAX ON
PARKING LOT BUSINESSES AND ELIMINATING THE PER
PARKING SPACE TAX
THE PEOPLE OF THE CITY OF EL SEGUNDO ORDAIN AS
FOLLOWS:
Section 1. Section 5.08.527, entitled "PARKING LOTS," of Chapter 5.08,
entitled "BUSINESS LICENSE SCHEDULE," of Title 5, entitled `BUSINESS
REGULATIONS AND LICENSING," of the El Segundo Municipal Code is hereby
amended to read as follows:
"5.08.527 PARKING LOTS.
Every person engaged in the business of operating a parking lot in the City
for vehicles shall pay a business license tax of ten percent (10 %) of the annual
gross receipts generated from the operation of the parking lot. For purposes of this
section, the term "gross receipts" shall mean gross income, as defined in the
Internal Revenue Code. "Gross receipts" shall not include amounts received
under a commercial lease whether or not received as rent or separately assessed.
The business license tax imposed by this section shall not apply to gross receipts
attributable to: employee, theater patron, restaurant patron, retail patron, hotel
patron, and validated parking; whether self or valet parking, for business
establishments located within the City.
Section 2. If any section, subsection, subdivision, paragraph, sentence, clause
or phrase of this ordinance or any part thereof is for any reason held to be
unconstitutional, such decision shall not affect the validity of the remaining portion of
this ordinance or any part thereof.
Section 3. The City Clerk shall certify to the passage and adoption of this
Ordinance and enter it into the book of original Ordinances.
law.
Section 4. The City Clerk shall publish or post the ordinance according to
ORDINANCE NO.
PARKING LOT TAX
PAGE NO. 1