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HomeMy WebLinkAbout1996-08-06; City Council; 13764; Creation of the SDC Regional Library Authorityf7 CITY OF CARLSBAD - AGENDA BILL r SAN DIEGO I I IDDAl VITG. 8/6/96 RECOMMENDED ACTION: Council endorses effective July 31, 1996 by Minute Motion, the establishment of the San Diego County Regional Library Authority and directs the City Council's representative to support the placement of a Library Quarter Cent Sales Tax Measure on the November 5, 1996 General Election Ballot. ITEM EXPLANATION: At its meeting on Tuesday, July 23, 1996, the San Diego County Board of Supervisors adopted a resolution establishing the San Diego County Regional Library Authority. (Exhibit 1) This Authority was established under the provisions of Section 7285.5 of the Revenue and Taxation Code. The reason for creating the Library Authority is to place a Library Measure on the Novembe;5, 1996 General Election Ballot that would provide for a quarter cent sales tax for libraries for five years. Projected revenue from the Library Measure is found in Exhibit 2. Both the County Board of Supervisors Resolution and the ordinance establishing the Library Measure require the proceeds from the measure to supplement local funds rather than supplant. The authority will be governed by a Board of Directors consisting of nineteen members: the Mayor or hislher designated Councilmember from each of the eighteen cities in the County, and the chair of the Board of Supervisors or other Board Member designated by the Chair. A two- thirds (2/3) vote by the Authority is required to placed the Library Measure on the November ballot. The Authority must adopt the ordinance to put the Library Measure on the November ballot by August 9, 1996. If the Library Measure passes with the necessary two-thirds (2/3) vote, the State Board of Equalization will begin collecting the tax in early 1997. The revenues collected will be sent to the Library Authority for distribution to the 18 cities in the County. Revenues distributed will be in proportion to the sales tax revenues generated within each city (situs). Election expenses of $200,000 will be paid out of the proceeds, If the Library Measure fails to pass, the City of San Diego and the County will pay the cost of the election. San Diego County will provide necessary staff to the Authority at no cost. I Revenue and Taxation Code, Section 7285.5 requires the ordinance establishing the Measure to include an expenditure plan describing the projects to be funded with the revenue. The proposed projects for the Carlsbad City Library are: 1. New main library building 2. Remodel and expansion of existing main library building r AGENDA BILL NO. PAGE 2 3. Improved technology including Internet access 4. Significant enhancement of book and materials budgets 5. Significant enhancement of adult programs and services 6. Significant enhancement of children's programs and services 7. Establish an endowment for future operating costs FISCAL IMPACT: Projected revenue for Carlsbad is estimated to be $17,541,565 over the five-year life of the Library Measure. These funds must supplement, not supplant, local funds. EXHIBITS: 1. Resolution of the San Diego County Board of Supervisors 2. Projected revenue from quarter cent sales tax 3. Proposed Ordinance to create Library Sales Tax Measure *. I I T TUESDAY, JULY 23, 1990 EXHIBIT %I. RESOLUTION NO. 96-209 RESOLUTION ESTABLISHING THE SAN DIEGO COUNTY REGIONAL LIBRARY AUTHORITY AND SPECIFYING ITS PURPOSES On Motion of Supervisor Slater , seconded by Supervisor , the following resolution is adopted: Jacob On Motion of Supervisor Slater , seconded by Supervisor , the following resolution is adopted: Jacob WHEREAS, Revenue & Taxation Code section 7285.5 authorizes the board of supervisors of any county to establish an authority for specific purposes, and further authorizes the authority to adopt an ordinance proposing a transaction and use tax (hereinafter referred to as a "sales tax"), subject to approval by a vote of the qualified voters of the County voting in an election on the measure; and WHEREAS, the Board of Supervisors intends that the ordinance proposing the sales tax shall be subject to approval of a two- thirds vote of the qualified voters of the County voting in an election on the measure based upon current law requiring such a special tax to be subject to a two-thirds voter approval requirement ; and -" WHEREAS, the Board of Supervisors supports quality-library programs, operations, and facilities for use by the citizens throughout the region of the County of San Diego; and 1 7/23/96 (17) 3 I s WHEREAS, the revenues raised by the increase in the sales tax shall be for the purpose of supplementing, not supplanting, funding for library programs, operations, and facilities, with the proceeds of the sales tax to be distributed to each of the eighteen Cities in the County, and to the County for the unincorporated area of the County, in proportion to the sales tax revenues generated within such Cities and the unincorporated area of the County; and WHEREAS, the Board of Supervisors desires to create such an authority for the purposes as heFeinafter set forth, NOW THEREFORE, BE IT RESOLVED as follows: 1. Pursuant to Revenue & Taxation Code section 7285.5, there is hereby created and established in the County of San Diego, the San Diego County Regional Library Authority (hereinafter the “Authority‘,) . 2. . The Authority shall adopt an ordinance proposing a sales tax conforming to Part 1.6 (commencing with section 7251) of the Revenue & Taxation Code.at a rate of one-quarter of one percent (1/4%) for a five-year period. 3. The proposed sales tax ordinance shall be approved by a two-thirds vote of the governing body of the Authority and by a 2 ? i I - two-thirds vote of the qualified voters of San Diego County voting in the election on this measure. 4. The purpose of the sales tax shall be to raise revenues for library programs, operations, and facilities. The proceeds of the sales tax shall be distributed to each of the eighteen Cities in the County, and to the County for the unincorporated area of County, in proportion to the sales tax revenues generated within such Cities and the unincorporated area of the County, offset by reasonable and necessary Authority expenses and other distributions as authorized in this resolution. the seven City library jurisdictions and the County library For purposes of b jurisdiction, the terms "library programs, operations, and facilities" shall include library related computer system automation and library related program administration. For each fiscal year, the County library jurisdiction shall receive a distribution of sales tax revenues for program administratZion of one percent, and for computer system automation of one-half percent, of the total sales tax revenues for that fiscal year generated in the eleven Cities which are part of the County library jurisdiction and the unincorporated a- area of the County. 5. The increased sales tax revenues are intended to supplement, and not supplant, a required maintenance of effort 3 n * I - of operational and maintenance expenditures for library purposes in each of the seven City library jurisdictions and the County library jurisdiction. For the County library jurisdiction, the County library dedicated share of property tax revenues are excluded from this maintenance of effort. 6. The Authority shall have all the powers set forth in Revenue & Taxation Code section 7285.5 and shall have the following additional powers: a. The Authority may enter into contracts as necessary or convenient to carrying h out its purposes and powers, including the power to arrange for an independent audit of the financial transactions of the Authority. b. The Authority may sue and be sued, except as otherwise provided by law, in all actions and proceedings, in all courts and tribunals of competent jurisdiction. All claims for money or damages against the Authority shall be governed by Division 3.6 (commencing with section 810) of Title 1 of the Government Code, except as provided therein, or by other statutes or regulations expressly applicable thereto. c. The Authority may utilize real and personal property, facilities, resources, personnel, and services of the County of San Diego and its departments, including staff 4 .f I 1 assistance from the staffs of the cities, as may be necessary or convenient to carrying out its purposes and powers. d. The Authority may do all things necessary or convenient to carry out the purposes for which it is established. 7. The Authority shall be organized as follows: a. The Authority shall be governed by a Board of Directors of 19 members, including the Mayor, or his/her designated Council Member, of each of the 18 cities within the County of San Diego, plus the Chairman of the Board of Supervisors, or other Board Member as designated by the Chairman. b b. The Board of Directors shall have a Chair and a Vice Chair who shall be elected by a majority vote of all the members of the Authority, who shall hold office at the pleasure of the Authority not to exceed one year, and who shall have such duties as the Authority may prescribe. c. The Authority shall -c hold its initiap meeting, which shall be chaired by the Board of Supervisors member representative, the week of July 29, 1996 at the County Administration Center for the purposes of selecting its Chair and Vice-Chair, approving the introduct-ion of the sales tax -. L ordinance, approving the ballot measure for the sales tax ordinance, calling a special election to be consolidated with the 5 7 3 I .. statewide general election on November 5, 1996, and adopting other actions as may be necessary and convenient to carry out its purposes. At its initial meeting, the Authority also shall establish at least one annual regular meeting to be held during the month of August with its first regular meeting to be held the week of August 5, 1996 for the purposes of adopting the sales tax ordinance, and taking any other actions as may be necessary and convenient to carry out its purposes. d. At the time the Authority has completed all of its purposes as authorized herein, qnd as expressed in the sales tax ordinance, the Board of.Directors of the Authority shall take whatever action necessary to abolish the Authority. Authority automatically shall be abolished by operation of this resolution on the specified date for either of the following events: (i) On the close of business August 9, 1996 if the sales tax ordinance is not approved by the Authority for placement on the ballot for the November 1996 statewide election, or (ii) On the date in which the Board of Supervisors certifies the results of the November 1996 election if the sales tax ordinance is not adopted by a two-thirds vote of the voters voting in the November 1996 election. The 6 1 e. The Authority shall adopt rules of procedure which shall be similar to the Rules of Procedure of the Board of Supervisors of the County of San Diego and may adopt such other policies, rules, and regulations as may be necessary or convenient to the performance of its powers. 8. The sales tax ordinance shall provide that all reasonable and necessary staff to and costs of the Authority shall be provided by the County of San Diego, and further, that the County Chief Administrative Officer, County Counsel, County Auditor and Controller, County Treasurer, and the County Clerk of the Board of Supervisors shall serve as ex-officio executive officer, counsel, auditor, treasurer, and clerk to the Authority. The Authority also may obtain additional staff assistance from the existing staffs of the cities who are represented on the Board of Directors of the Authority. The sales tax ordinance shall further provide that the County shall be reirrib'tr'rsed by the Authority from the proceeds of the sales tax for the costs incurred by the County in conducting the election and for representing the Authority in any legal action filed against the Authority. .. 7 PASSED AND ADOPTED by the Board of Supervisors of the County of San Diego, State of California, this 23rd day of July 1996, by the following vote: AYES: Cox, Jacob, Slater, Roberts, Horn STATE OF County of San Diego) I hereby certify that the foregoing is a full, true, and ~o~ect copy of the Original Resolution which is now on file in my office. THOMAS J. PASTUSZKA Clerk of the Board of Supervisors BY - Loreda Loaiza Monteleone, Deputy Resolution No. 96-209 7/23/96 (17) c -‘..I..” I. ,I1 EXHIBIT 82 I I I Jurisdiction Carlsbad Chula Vista Coronado Del Mar * Elcajon’ Encinitas ESCOndiiO Imperial Beach * La Mesa Lemon Grove ’ National City Oceanside Poway + San Diego San Marcos Santee Solana Beach * vista Table 1 San Diego Region Proposed Branch Library Measure Projected Revenue from 1/4-Cent Sales Tax’ by Calendar Year 1997 1998 s 3,126,7a8 3,482,967 378,982 256,954 3,455,078 1,217,173 4‘71 6,674 138,186 1,878,048 650,546 2,804.233 2,038,026 1,029,599 32,618,659 1,573,813 1,174.0S7 374,067 1,357,801 $ 3,298,762 3,674,467 399,826 273,197 3,645,107 1,284,117 4,976,091 1,981,341 * 686,326 2,150,117 1,086,227 34,412686 1,239,474 394,641 145,787 2,9se,4ss 1,660,373 1#432b480 1999 $ 3,488,661 3,885,994 422,842 ,288,924 3,854.944 11358,040 5#262,54!3 154,179 2,095,460 725,836 3,128,776 2,273,893 1,148,758 36,393,717 1,755,955 1,310,827 41 7,359 1 4,943 2000 2001 $ 3,697,981 4,11 9,1 54 448,213 =m 4,086,241 ww= 163,430 2,221,124 789,386 3316,502 2.41 0,327 1,217,683 38,577,340 1,861,313 1,389,476 442401 1,605,840 5,mbm $ 3,929,374 4,376,901 476,259 325,423 4,341,929 1,529,597 173,656 %360,108 58@71352 817328 3e=4,03 2,561,l 1,293,877 40,991 a 1,9n,tSo 1,476,420 470,083 1 ,706,321 FmYear Total $ 17,541,565 19,539,423 2,126,121 1,452,758 19,383,299 6,828,448 26,460,967 775,238 10,536,019 3,649,621 15,732,003 11,433,510 5,776.1 44 182,993,636 8,029,235 6,591,054 2,098,550 7.61 7,384 County of San Diego: Unincorp. Area * 2,919,296 3,079,857 3257.155 3452,584 3,668,622 16,377,514 County Library - Automation 161,893 170,797 180.629 191,467 203,448 908,235 Total Reglon 565,355,579 S68,W,l36 $72,919,382 $77,294,545 $82,731,082 S366,6so,724 Percent Increase 5.7% 5.5% 5.8% 6.6% 6.3% * Sewed by the County ubrary System AS0umptiOns: 1 1) Each jurisdiction’s projected share d total regional revenues is bad on .te actual pomntage share of the regional total (exisling l.0-cent focal daks tax) in FY 1994-95. 2) For JurisdlcUons sewed by the CounIy ubrary System. 1.0 percent of projwAed revenue6 are allocated to the County Liinry System for automation improvements. 3) P rojeded revenues for the total region are based on annual growrh rates used by SANOAG to estimate increases in sales tax revenue under the TransNet program (1E2.cent tax for transpodaih purpases). converted to calendar year equivalents. \ Source: SANDAG 6/19/96 .. -. EXHIBIT 113 e ORDINANCE NO. (N.S.) AN ORDINANCE IMPOSING A TRANSACTIONS AND USE TAX FOR COUNmWIDE LIBRARY PROGRAMS, OPERATIONS, AND FACILITIES TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION AND ESTABLISHING AN APPROPRIATION LIMIT FOR THE SAN DIEGO COUNTY REGIONAL LIBRARY AUTHORITY ***** The San Diego County Regional Library Authority ordains as follows : SECTION 1.0 INTENT. It is the intent of the San Diego County Regional Library Authority (hereinafter "Authority") that the revenues generated by this Ordinance be used solely for the purpose of programs, operations, facilities, and improvements for community and branch libraries, including new technology, additional books and materials, ryouth reading, homework programs, extended hours, renovation and construction of new community and branch libraries, and other library related purposes, as specified in this Ordinance. SECTION 2.0 TITLE AND APPLICABILITY. This Ordinance shall be named the "County Community and Branch Library Ordinance" (hereinafter "Ordinance") and shall be applicable in the incorporated and unincorporated territory of the County of San Diego. SECTION 3.0 OPERATIVE DATE. The Operative Date of this Ordinance shall be April 1, 1997, which is the first day of the first calendar quarter more than 110 days after the adoption of this Ordinance by the voters voting on this Ordinance. SECTION 4.0 USE OF TAX REVENUES-EXPENDITURE PLAN. Any and all transaction and use tax revenues shall be used exclusively for countywide library programs, operations, facilities, and improvements as follows: 4.1 USE OF TAX REVENUES. The uses of the tax revenues shall include, but not be limited to, such items as new technology, additional books and library materials, youth reading and homework programs, safety, modernization, extended hours, renovation, endowments I for more library programs, operations and facilities, 1 e construction of new libraries, and other library related projects as specified in Section 4.2 for each community and branch library in the County of San Diego. For purposes of the seven City library jurisdictions and the County library jurisdiction, the terms "library programs and operations" shall include library related program administration and library related computer system automation, subject to the limitation for the County library jurisdiction set forth under Section 4.2.2(b). 4.2 EXPENDITURE PLAN. The expenditure plan describing the specific projects for which the tax revenues may be expended is set forth below for each community and branch library in the County of San Diego, and is also set forth in Exhibit A, attached hereto and incorporated herein, which specifies the estimated allocations of the tax revenues for each community and branch library. 4.2.1 The specific projects for each community library, and each branch library which is part of the San Diego County Library system, are as follows: CTTY LTSBBBY New main library building. Remodel and expansion of existing library building. Improved technology, including Internet access. Significant enhancement of book and materials budget. Significant enhancement of adult programs. Significant enhancement of children's programs and services. Establishment of an endowment for future operating costs of the Carlsbad Library. 2 .' 1 2 ... Provide more books and materials. Enhance services/programs to youth. Sales tax revenues would fund a planned major expansion and renovation of the Coronado Public Library building. Any sales tax revenues in excess of the expansion needs would be used to purchase new books, other media, and computer Extend hours on week nights and weekends. Enhance reference service and collection strength. Enhance services and programming in children's area and in the multi-media room. Provide more books and other library materials. Provide facility and grounds maintenance. Establish an endowment fund for long-term benefit of the Del Mar Library. 100% of annual sales tax revenue to be deposited into endowment with endowment income to be used for items 1-5. tir Enhance reference services. Enhance access to computers and electronic information. 115 I Extend hours of operation. I , r" .- Create endowment for the future benefit of the branch. 11 1 - 2 _I 3 - 4 - 5 Extend hours of operation. Provide more books and materials. Develop special children's and young adult programs. Improve computer technology and access to electronic information services. Enhance reference services. Provide adult literacy services. Provide capital for the Encinitas Branch for improvements to the existing facility and/or development/construction of Provide furnishings and equipment. Establish an endowment to secure on-going operations. a new facility. L Set aside 66% to 75% of new revenues into the endowment. ONE-FOURTH OF SALE TAX REVENUES WILL BE USED TO: Expand the Main Library, Extend hours of service at the Main Library, the Pioneer Room archival facility, and the East Valley Branch Library. Expand business reference and youth services and make them more accessible to residents. Provide additional books, media, and computer resources to the public. THREE-QUARTERS OF SALES TAX REVENUES WILL BE PLACED IN A TRUST FUND, WITH THE ANNUAL INTEREST USED TO PAY THE OPERATING COSTS FOR THE ENHANCEMENTS TO LIBRARY SERVICES LISTED ABOVE. 4 11 ~ 2 3 4 Enhance reference services. Provide more books and materials. Provide for capital improvements and rehabilitation. Provide technology via new computers and equipment. ~ ~~ 5 I Establish endowment for low-term financial securitv. 7 Increase hours of operation evenings and weekends. Provide up-to-date books and materials. Provide public access to computers and technology. Enhance reference services .r Provide programs for youth and adults. Expand the library facility. Create endowment for the future benefit of the branch. 1 Extend hours of operation, including evenings and weekends, 2 3 4 5 6 7 8 Create endowment for the long-term security of the branch. Provide up-to-date books and materials. Provide home‘work assistance for students Provide educational programs for children and young adults. Provide access to new informational technology. Provide adult programming and adult literacy services. Remodeling and/or construction of larger facility. ... . 5 Replace the outdated library with a new facility designed to meet the future needs of National City residents. The remainder of the funds would be placed in an endowment fund. The endowment would provide annual interest revenue for the following: Provide additional hours of librarv service. Provide funding for additional library services. Enhance the Library's materials collection. Provide increased access to electronic information. Establish a perpetual endowment to support library materials and services. revenues annually into this endowment. Expand library services and programs to children, young adults, adults, senior citizens, and business users. Dkposit a portion of sales tax Increase library hours. Establish an expanded, centrally-located Branch Library. Upgrade, improve, and expand Bookmobile services and the Civic Center Librarv. Purchase new books and materials, such as best-sellers, videos, how-to-books, CD-ROM, books-on-tape, large print, children's books, and information resources. Provide up-to-date computer networks and information technology to the community. Provide up-to-date books and materials. Provide access to computers and electronic information sources. Provide resources for school children. Provide educational programs for youth and adults. 6 5 Add resources to facilitate library use. 6 Provide state-of-the-art reference sources. 7 8 - Provide job and career-enhancement materials. Create "Poway Library Endowment Fund" into which 90% of sales tax revenue to be placed. 10% of sales-tax revenue for more up-to-date'books and materials, and to provide access to informational technology. ALPINE BRANCH 1 2 Provide new books and materials for adults and children. 3 Provide up-to-date reference materials. 4 Extend hours of operation, 'including evenings and weekends. Provide after-school/summer programs for children and homework assistance to students. 5 Provide access to electronic information. 6 Provide business and career development information. 7 8 Establish endowment for the future benefit of the branch. Plan for a new facility. BONITA-SUNNYSIDE BRANCH Provide new books and materials. Provide enhanced reference services. Extend hours of operation, including evenings and weekends. Provide access to computers and technology. Expand programs for youth and adults. Plan for a larger facility. Provide homework resources for students. 7 1 * 1 2 8 I Create endowment for the future benefit of the branch. I Add stops; increase frequency of stops. Provide newer and more reliable vehicle. 3 Provide new books and materials. 4 I Create an endowment fund for long-term support. I., BORREGO SPRINGS BRAN= 1 Extend hours of operation. 2 Purchase new books and materials. 3 Provide access to computers and technology. 4 Establish endowment for the future benefit of the branch. CAXPO-MORENA BRANCH 2 Extend hours of operation. 3 Enhance access to computers and technology. Provide up-to-date books and materials. Provide programs for children, young adults, and adults. Provide homework resources for students. Establish endowment for the future benefit of the branch. CASA DE OR0 BRANCH 1 Extend hours of operation, including evenings and weekends. 2 Provide up-to-date books and materials. 3 .Provide educational programs for children. 4 Provide access to computers and technology. 5 Plan and/or construct a larger branch library. 6 Provide homework resources for students. 7 Establish endowment for future benefit of the branch. a ._ CREST BRANCH 1 I Extend hours or oDeration. 2 Provide new books and materials. 3 Provide programs for children, young adults, and adults. 4 5 Establish endowment for the future benefit of the branch. Provide educational technology and electronic information. 1 2 3 - DESCANSO BRANCE Extend hours of operation. Provide new books and materials. Provide public computers and technology. Enhance reference collection and services. Provide programs for youthband adults. Establish endowment for the future benefit of the branch. FAUBROOK BRANCH 1 2 3 Provide programs for youth, adults, and seniors. 4 Provide enhanced reference services. 5 Enhance access to computers and electronic information. 6 Increase homework resources for students. 7 Establish endowment for the future benefit of the branch. Extend hours of operation including evenings and weekends. Establish community building fund for a larger branch JACWIBA BRANCE II 1 I Extend hours of oDeration. Provide new books and materials. 3 Provide computers and technology. 4 Provide homework resources for students I5 Create endowment for the future benefit of the branch. 9 h 1 2 3 4 5 JULIAN BRANCH Extend hours of operation. Provide up-to-date books and materials. Provide computers and information technology. Provide programs for youth and adults. Create endowment for the-future benefit of the branch. Extend hours of operation, including evenings and weekends. Plan for a new facilitv. Provide new books and materials. Provide homework resources for students. Provide access to computers and electronic information. Enhance reference services. -e endowment for future benefit of the branch. Y 1 2 Provide new books and materials. 3 Provide computers and information technology. 4 Provide programs for youth and adults. 5 Enhance reference service. Extend hours of operation including evenings and weekends. Create endowment for the future benefit of the branch. LINCOLN ACRES BRA" PINE VALLEY BRA" Extend hours of operation. Provide enhanced reference collection. Provide adult and children's programs. Provide computers and technology. Provide homework resources for students. 10 6 POTRERO BRANCH Create endowment for the future benefit of the branch. 1 2 - 3 4 5 6 - - - = Extend hours of operation. Provide new books and materials. Provide computers and technology. Provide programs for youth, adults, and seniors. Provide adult literacy services. ~ Create endowment for the future benefit of the branch. RAXONA BRANCH 1 Extend hours of operation, including evenings and 2 3 Provide adult programs. 4 Provide computers and technology. 5 Provide new books and materials. 6 Enhance reference materials and services. 7 Enhance adult literacy services. 8 Plan for larger facility. 9 Create endowment for the future benefit of the branch. weekends. Enhance children's servicds and programs. RANCHO SANTA FE BRANCH 1 2 Provide enhanced reference books and services. 3 Provide books on audio-tape and videotapes. 4 Provide programs for adults and children. 5 Enhance access to computers and technology. 6 Extend hours of operation. Provide up-to-date books and materials. ~~~ 7 I Create endowment for the future benefit of the branch. 11 SPRING VALLEY BRANCH 1 Extend hours of operation, including evenings and weekends. 2 Provide new books and materials. 3 Provide commters and technolow. Provide homework resources for students. Provide educational programs for children. Plan for a new facilitv. 7 I Create endowment for the future benefit of the branch. VALLEY CENTER BRANCH 1 Extend hours of operation, including evenings and weekends. 2 Provide new books and materials. 3 Provide educational prograrqs for children and adults. 4 5 Enhance reference materials and services. 7 Plan and/or construct a new facility. 8 Create endowment for the future benefit of the branch. Provide access to computers and technology. 1 - 2 3 4 - - EXTENDED SERVICE HOURS, including Sunday hours at all branches and extended weekday service hours. TECHNOLOGY. (a) Computer learning labs. (b) Computer reference centers. (c) Teleconferencing centers. (d) Access to electronic data bases. (e) Library system upgrades. (f) Computer specialists. LIBRARY MATERIALS. Add $1 million to materials budget. PROGRAMS FOR CHILDREN AND YOUTH SERVICES. (a) Youth-at-risk. (b) Link branch libraries with schools, colleges, and other libraries. I (c) Provide youth services librarians in every branch. 12 c CONSTRUCT AND/OR RENOVATE BRANCHES IN THE FOLLOWING COMMUNITIES: Balboa, Clairemont, College Heights, Kensington, La Jolla Branch (parking improvements) , Linda Vista, Logan Heights, Mission Hills, Mission Valley, North Clairemont, North Park, Oak Park, Ocean Beach, Paradise Hills, Point Loma, San Carlos, San Ysidro, Serra Mesa, Skyline Hills, University City North, University Heights. ENDOWMENT FUND CONTRIBUTION Extend hours of operation, including evenings and weekends. Provide new books and materials. Provide computers and electronic information technology. Provide programs for youth and adults. Enhance homework resources &or students. Create endowment for the future benefit of the branch. At least 50% of sales tax revenue to be set aside in the endowment. Not to exceed 50% of the revenue will be used to expand San Marcos library services, including, but not limited to items 1-3 above. DJ'RCO CO-Y LTBRARY) 1 2 3 4 - - - Extend hours of operation, includins eveninss and weekends. Provide new books and materials. Provide enhanced reference books and services. Provide computers and informational technology. Provide job and career information. Plan and/or construct a new library facility. Create endowment for the future benefit of the branch. 13 1 .- I, , 1 2 3 Provide state-of-the-art reference sources. 4 Add public-use computer workstations. Contribute toward new combined school/public library. Add hours of operation on weekdays and week nights. 15 I Create endowment for the future benefit of the branch. 18 I Create endowment for the future benefit of the branch. 4.2.2 The tax revenues generated by operation of this Ordinance shall be distributed as follows: (a) Each fiscal year, a portion of all the tax revenues collected pursuant to this Ordinance shall be distributed to the Authority to cover reasonable expenses of the Authority which are necessary to carry out its purposes as authorized in this Ordinance and by the Resolution adopted by the San Diego County Board of Supervisors on July 23, 1996 which established the Authority. (b) Each fiscal year (including partial fiscal years in which the tax is effective), an amount equal to one and one-half percent (1 1/2%) of the tax revenues collected in the San Diego County library jurisdiction shall be distributed to the County of San Diego to cover costs associated with library related program administration and library 14 percent (1 1\2%), one percent (1%) shall be allocated for library related program administration and one-half percent (1/2%) shall be allocated for library related computer system automation. (c) this Ordinance shall be distributed to each of the eighteen Cities in the County of San Diego, and the County of San Diego, on a pro rata basis based upon the sales and use tax revenues generated in each of the eighteen (18) Cities and in the unincorporated area of the County. All remaining tax revenues collected pursuant to SECTION 5.0 PURPOSE. This Ordinance is adopted for the following purposes, and for the uses of the tax revenues specified in Section 4.1, and directs that the provisions hereof be interpreted in order to accomplish those purposes: 5.1 To impose a retail transactions and use tax for countywide library programs, operations, and facilities in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.5 of Part 1.7 of Division 2 which authorizes the Authority to adopt this Ordinance which shall be operative if two-thirds of the electors of the County of San Diego voting on the measure vote to approve the imposition of the tax at the November 5, 1996 election called for that purpose. 5.2 To adopt a retail transactions and use tax Ordinance which incorporates provisions identical to those of the Sales and Use 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. 5.3 To adopt a retail transactions and use tax Ordinance which imposes a tax and provides a measure therefor 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 15 e- -. Board of Equalization in administering and collecting the California State Sales and Use Taxes. 5.4 To adopt a retail transactions and use tax Ordinance which can be administered in a manner which will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, to 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. SECTION 6.0 CONTRACT WITH STATE. Prior to the operative date of this Ordinance, the Authority 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 Authority 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. SECTION 7.0 TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of San Diego County at the rate of one-quarter of one percent 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. SECTION 8.0 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/her agent to an out-of- state destination or to a common carrier for delivery to an out- of-state destination. include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. 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. The gross receipts from such sales shall In the event a retailer has no permanent place of 16 SECTION 9.0 USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in San Diego 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 said territory at the rate of one-quarter of one percent 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. SECTION 10.0 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 6001) 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. SECTION 11.0 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. Division 2 of the Revenue and Taxation Code: In addpting the provisions of Part 1 of 11.1 Wherever the State of California is named or referred to as the taxing agency, the name of this Authority shall be substituted therefor. However, the substitution shall not be made when: 11.1.1 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 . 11.1.2 The result of that substitution would require action to be taken by or against this Authority 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. 11.1.3 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: 17 (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. 11.1.4 Used in Sections 6701, 6702 (except in the last sentenoe thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. 11.2 The word "County" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" inbSection 6203 and in the definition of that phrase in Section 6203. SECTION 12.0 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. SECTION 13.0 EXEMPTIONS AND EXCLUSIONS. 13.1 There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, 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. 13.2 There are exempted from the computation of the amount of transactions tax the gross receipts from: 13.2.1 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 18 carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government. 13.2.2 Sales of property to be used outside San Diego County which is shipped to a point outside San Diego County, 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 the purposes of this paragraph, delivery to a point outside San Diego County 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 df Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-County address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and (b) With respect to commercial vehicles, by registration to a place of business out-of-County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 13.2.3 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 da-te of this Ordinance. 13.2.4 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. 19 13.2.5 For the purposes of subsections 12.1.3 and 12.1.4 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. 13.3. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in this County of tangible personal property : 13.3.; The gross receipts from the sale of which have been subject to a transactions tax under any state- administered transactions and use tax Ordinance. 13.3.2 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, 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. 13.3.3 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. 13.3.4 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. 13.3.5 For the purposes of subsections 12.3.3 and 12.3.4 of this section, storage, use, or other consumption,, or .possession of, or exercise of any 20 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. 13.3.6 Except as provided in subsection 12.3.7 of this section, a retailer engaged in business in the County 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 County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer. b 13.3.7 IIA retailer engaged in business in the Countytt 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. collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County. That retailer shall be required to 13.4. Any' person subject to use tax under this Ordinance may credit against that tax any transactions 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. 21 SECTION 14.0 AMENDMENTS. 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 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 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. SECTION 15.0 ENJOINING COLLECTION FORBIDDEN. ‘No injunction 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 Authority, or against any officer of the State or the Authority, 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. SECTION 16.0. MAINTENANCE OF EFFORT. It is the intent of this Ordinance and the Authorit9 that a maintenance of effort shall be required of the eight library jurisdictions in the County. This maintenance of effort shall require that transactions and use tax revenues provided from this measure be used to supplement the base level of expenditures, as defined in Section 16.2, for library operations and maintenance for each library jurisdiction in the County for the uses set forth under Section 4.2.1. The tax revenues shall not be used to supplant this base level of expenditures for library operations and maintenance as set forth herein. 16.1 The Authority shall not distribute any funds pursuant to Section 4.2.2 (c) to any library jurisdiction in any fiscal year until that library jurisdiction has certified to the Authority that it has included in its budget for that fiscal year an amount of expenditures at least equal to the minimum maintenance of effort requirement. 16.2 The base level of expenditures for each of the seven City library jurisdictions the County library jurisdiction receiving transaction and use tax revenues pursuant to this Ordinance, shall be the lesser of: (i) the amount of expenditures for library operation and maintenance in the 1995-96 fiscal year, or (ii) the average amount 0.f expenditures for library operations 22 33 and maintenance in the 1993-94, 1994-95, and the 1995-96 fiscal years. For the County library jurisdiction, the County library dedicated share of property tax revenues shall be excluded from the calculation of the base level of expenditures. The County library's dedicated share of property tax revenues, as required by the State, are revenues that are restricted to library purposes only, and may not be used for any other purpose. 16.3 Notwithstanding Section 16.2, the maintenance of effort requirement for the City of San Diego library jurisdiction shall be governed by the maintenance of effort provisions set forth in the Charter of the City of San Diego if its maintenance of effort charter amendment is approved at the November 5, 1996 election. If said charter amendment is not approved by the voters, the City of San Diego's library jurisdiction shall be governed by the maintenance of effort requirement contained in Section 16.2. L 16.4 The following maintenance of effort rules shall apply to the seven City library jurisdictions: 16.4.1 If a City library jurisdiction does not meet its base level of expenditures required by its maintenance of effort in any given fiscal year, that library jurisdiction shall have the amount of its shortfall withheld from its distributions in the fiscal year following the fiscal year of its shortfall. The Authority shall set aside the amount withheld from distribution in an account in the name of the library jurisdiction. additional fiscal year (i.e., the fiscal year immediately following the fiscal year of the shortfall, hereinafter referred to as the "additional fiscal year") in which to meet its maintenance of effort requirement. The library jurisdiction shall have one 16.4.2 If the City library jurisdiction meets its maintenance of effort requirement in the additional fiscal year, the amount of the withheld transaction and use tax revenues shall be distributed to the City library jurisdiction. in the fiscal year following the additional fiscal year This distribution shall be made 23 r' after the City library jurisdiction has certified to the Authority that it has met its maintenance of effort in the additional fiscal year. 16.4.3 If the City library jurisdictions does not meet its maintenance of effort requirement in the additional fiscal year, the amount of the withheld transaction and use tax revenues shall be redistributed to the other seventeen Cities and the County on a pro rata basis based upon the sales and use tax revenues generated in the additisnal fiscal year in each of the seventeen Cities and in the unincorporated area of the County. This distribution shall be made in the fiscal year following the additional fiscal year after the Authority's Auditor has certified that the City library jurisdiction did not meet its maintenance of effort in the additional fiscal year. 16.5 The followingbmaintenance of effort rules shall apply to the County library jurisdiction: 16.5.1 If the County library jurisdiction does not meet its base level of expenditures required by its maintenance of effort in any given fiscal year, the County and the eleven Cities within the County library jurisdiction shall have the amount of the shortfall withheld from their distributions in the fiscal year following the fiscal year of the shortfall. withheld from the County and the eleven Cities within the County library jurisdiction shall be on a pro rata basis based upon the sales and use tax revenues generated in the fiscal year of the shortfall in each of the eleven Cities and in the unincorporated area of the County. withheld from distribution in an account in the names of the eleven Cities and the County, according to their respective amounts. The County library jurisdiction shall have one additional fiscal year (i.e., the fiscal year immediately following the fiscal year of the shortfall, hereinafter referred to as the "additional fiscal year") in which to meet its maintenance of effort requirement. The amounts The Authority shall set aside the amount 24 16.5.2 maintenance of effort requirement in the additional If the County library jurisdiction meets its fiscal year, the amount of the withheld transaction and use tax revenues shall be distributed to the eleven Cities and the County. This distribution shall be made in the fiscal year following the additional fiscal year after the County library jurisdiction has certified to the Authority that it has met its maintenance of effort in the additional fiscal year. 16.5.3 If the County library jurisdiction does not meet its maintenance of effort requirement in the additional fiscal year, the amount of the withheld transaction and use tax.revenues shall be redistributed to the other seven City library jurisdictions on a pro rata basis based upon the sales and use tax revenues generated in the additional fiscal year in each of the seven City library jurisdictions. This distribution shall be made in the fiscal year following the additional fiscal year aft& the Authority‘s Auditor has certified that the County library jurisdiction did not meet its maintenance of effort in the additional fiscal year. 16.6 An annual independent audit may be conducted to verify whether the library jurisdiction complied with the maintenance of effort requirements. SECTION 17.0 DURATION OF TRANSACTION AND USE TAX. The imposition of the transaction and use tax shall terminate five years after April 1, 1997, or the operative date of this Ordinance, whichever is later. (5) SECTION 18.0. SEVERABILITY. If any provision of this Ordinance or the application thereof to any person or circumstances is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 19.0 ANNUAL APPROPRIATIONS LIMIT. The annual appropriations limit for the Authority is established at $85 million. The appropriations limit shall be subject to adjustment as provided by law. Authority of the transactions and use tax revenues are subject to the appropriations limit of the Authority. All distributions and expenditures by the 25 SECTION 20.0 EFFECTIVE DATE. This Ordinance relates to the levying and collecting of the Authority transactions and use taxes and shall take effect immediately if adopted by a vote of the voters, with the operative date as set out in Section 3.0. Before the expiration of fifteen (15) days after the passage of this newspaper of general circulation published in San Diego County, State of California, with the names of the members of the Board of Directors of the Authority voting for and against the same. Ordinance, it shall be published once, in the /a PASSED, APPROVED, AND ADOPTED this day of I 1996, by the following vote of the Authority, to wit: Chairperson of the San Diego County Regional Library Authority The above ordinance was adopted by the following vote: AYES : NOES : ABSENT: APPROVED AS TO FORM AND LEGAUn 26 [To be completed prior to the July 31, 1996 meeting of the San Diego County Regional Library Authority.] 27