3.04.010   GENERAL CLAIMS PROCEDURE.

The provisions of this chapter recognize that the general claims procedures applicable to local public agencies, including this City, are governed by the provisions of Chapter 1 of Division 3.8 of the Cal. Government Code Title 1, Division 3, Park 3, Chapter 1, commencing with § 900 and following. (Ord. 448 §1 (part), passed -- 1974)

3.04.020   SPECIAL CLAIMS PROCEDURE.

Pursuant to the authority contained in Cal. Government Code § 935, the following claims procedures are established for those claims against the City for money or damages not now governed by state or local laws:

1. Employee Claims. Notwithstanding the exceptions contained in Cal. Government Code § 905, all claims by public officers or employees for fees, salaries, wages, overtime pay, holiday pay, compensating time off, vacation pay, sick leave pay and any other expenses or allowances claimed due from the City, when a procedure for processing such claims is not otherwise provided by state or local laws, shall be presented within the time limitations and in the manner prescribed by Cal. Government Code §§ 910 through 915.2. The claims shall be further subject to the provisions of Cal. Government Code §945.4 relating to the prohibition of suit in the absence of presentation of claims and action thereon in accordance with this Chapter and other applicable law.
2. Contract and Other Claims. In addition to the requirements of subsection A of this section, and notwithstanding the exemptions set forth in Cal. Government Code § 905, all claims against the City for damages or money, when a procedure for processing such claims is not otherwise provided by state or local laws, shall be presented within the time limitations and in the manner prescribed by Cal. Government Code §§ 910 through 915.2 of the state provisions.  The claims shall be further subject to the providision of § 945.4  relating to the prohibition of suit in absence of presentation of claims and action thereon in accordance with this Chapter and other applicable law.

(Ord. 882 §2, passed 5-11-2009)

3.04.030   FILING.

All claims or demands against the City shall be filed with the City Clerk, who will forward the claim to Redwood Empire Municipal Insurance Fund for review and direction. The claim shall be presented to the City Council at a regular meeting within 45 days of receipt, for approval or rejection, whether in whole or in part, except for claims of $50,000 or less which shall be presented to the City Manager, pursuant to Cal. Government Code § 935.4, for approval of rejection, whether in whole or in part. (Ord. 882 §2, paseed 5-11-2009)

3.04.040   CLAIMS COVERED BY INSURANCE.

All claims filed with the City Clerk which are covered by insurance shall be forwarded by him or her after action thereon by the City Council or City Manager to Redwood Empire Municipal Insurance Fund for further processing. (Ord. 882 §3, passed 5-11-2009)

3.04.050   PAYMENTS.

If the City Council or City Manager approves a claim or demand, in whole or in part, a check shall be issued upon the City treasury for the amount allowed. (Ord. 882 §6, passed 5-11-2009)

3.04.060   AUTHORIZATION TO APPROVE CLAIMS.

The City Clerk is authorized to approve and pay all claims against the City found by him or her to be covered by appropriated and unencumbered funds of the City and to be in compliance with law, except for those claims required by law to be approved by the City Council for the payment of claims. (Ord. 448 §1 (part), passed -- 1974.)

3.04.070   FACSIMILE SIGNATURES.

Facsimile signatures on checks, drafts or warrants of the City in lieu of personal signatures are authorized; provided, however, that upon all checks, drafts or warrants issued for and on behalf of the City, the personal signature of at least one (1) authorized officer shall be required to approve the check, draft or warrant. (Ord. 448 §1 (part), passed -- 1974)

3.08.010   TITLE.

This chapter shall be known as the "Uniform Local Sales and Use Tax Ordinance." (Ord. 433 §1, passed -- 1973)

3.08.020   RATE.

The rate of sales tax and use tax imposed by this chapter shall be 5%. (Ord. 433 §2, passed -- 1973)

3.08.030   OPERATIVE DATE.

This chapter shall be operative on January 1, 1974. (Ord. 433 §3, passed -- 1973)

3.08.040   PURPOSE.

The City Council declares that the ordinance codified herein is adopted to achieve the following, among other, purposes and directs that the provisions hereof be interpreted in order to accomplish those purposes:

1. To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;
2. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Cal. Revenue and Taxation Code Part 1.5 of Division 2;
3. To adopt a sales 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 Board of Equalization in administering and collecting the California State Sales and Use Taxes; and
4. To adopt a sales and use tax ordinance which can be administered in a manner that will be, to the degree possible, consistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, minimize the cost of collecting City sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.

(Ord. 433 §4, passed -- 1973)

3.08.050   CONTRACT WITH STATE.

Prior to the operative date this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if this 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 rather than the first day of the first calendar quarter following the adoption of the ordinance codified herein. (Ord. 433 §5, passed -- 1973)

3.08.060   SALES TAX.

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the City at the rate stated in § 3.08.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date. (Ord. 433 §6, passed -- 1973)

3.08.070   PLACE OF SALE.

For the purposes of this chapter, 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. (Ord. 433 §7, passed -- 1973)

3.08.080   USE TAX.

1. An excise tax is imposed on the storage, use or other consumption in this City of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this City at the rate stated in § 3.08.020 of the sales price of the property.
2. 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.

(Ord. 433 §8, passed -- 1973)

3.08.090   ADOPTION OF PROVISIONS OF STATE LAW.

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Part 1.5 of Division 2, all of the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2 are adopted and made a part of this chapter as though fully set forth herein. (Ord. 433 §9, passed -- 1973)

3.08.100   LIMITATIONS ON ADOPTION OF STATE LAW.

In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2, wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word "state" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the City, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter. The substitution shall not be made 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 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 Cal. Revenue and Taxation Code Part 1 of Division 2, or to 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 provisions of that code. The substitution shall not be made in §§ 6701, 6702 (except in the last sentence thereof) , 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "state" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203. (Ord. 433 §10, passed -- 1973)

3.08.110   PERMIT NOT REQUIRED.

If a seller's permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional seller's permit shall not be required by this chapter. (Ord. 433 §11, passed -- 1973)

3.08.120   EXCLUSIONS AND EXEMPTIONS.

1. The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
2. The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county, or city in this state shall be exempt from the tax due under this chapter.
3. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city 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.
4. In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1 the storage, use, or other consumption of tangible personal property 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 is exempted from the use tax.

(Ord. 433 §12, passed -- 1973; Am. Ord. 619 §1, passed -- 1984)

3.08.124   ALTERNATIVE EXCLUSIONS AND EXEMPTIONS.

1. The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
2. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county, or city in this state shall be exempt from the tax due under this chapter.
3. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
4. The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax.
5. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city 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.
6. In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1 the storage, use, or other consumption of tangible personal property 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 is exempted from the use tax.

(Ord. 619 §2, passed -- 1984)

3.08.126   OPERABILITY OF §§ 3.08.120 AND 3.08.124.

1. Section 3.08.120 shall be operative January 1, 1984.
2. Section 3.08.124 shall be operative on the operative date of any act of the Legislature of the State of California which amends Cal. Revenue and Taxation Code § 7202 or which repeals and reenacts Cal. Revenue and Taxation Code § 7202 to provide an exemption from City sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) as those subdivisions read on October 1, 1983.

(Ord. 619 §§3, 4, passed -- 1984)

3.08.130   STATE SALES OR USE TAX.

The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer. (Ord. 433 §13(A), passed -- 1973)

3.08.140   SALE OF TANGIBLE PERSONAL PROPERTY ON WHICH GROSS RECEIPTS ARE TAXED.

The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city in this state shall be exempt from the tax due under this chapter. (Ord. 433 §13(B), passed -- 1973)

3.08.150   SALE OF TANGIBLE PERSONAL PROPERTY TO OPERATORS OF WATERBORNE VESSELS.

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. (Ord. 433 §13(C), passed -- 1973)

3.08.160   USE OF TANGIBLE PERSONAL PROPERTY BY OPERATORS OF WATERBORNE VESSELS.

The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax. (Ord. 433 §13(D), passed -- 1973)

3.08.170   SALE OF TANGIBLE PERSONAL PROPERTY TO OPERATORS OF AIRCRAFT.

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city 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. (Ord. 433 §13(E), passed -- 1973)

3.08.180   UNITED STATES AND FOREIGN GOVERNMENTS.

In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property 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 is exempted from the use tax. (Ord. 433 §13(F), passed -- 1973)

3.08.190   APPLICATION OF §§ 3.08.130 THROUGH 3.08.180.

Sections 3.08.130 through 3.08.180 shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state- assessed property which is identical to the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, at which time Section 3.08.120 shall become inoperative. (Ord. 433 §14(A), passed -- 1973)

3.08.200   SECTIONS 3.08.130 THROUGH 3.08.180 INOPERATIVE - RESULTS.

In the event that Sections 3.08.130 through 3.08.180 become operative and the State Board of Equalization subsequently adopts an assessment ratio for the state-assessed property which is higher than the ratio which is required for local assessments by Cal. Revenue and Taxation Code § 401, Section 3.08.120 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 3.08.130 through 3.08.180 shall be inoperative until the first day of the month following the month in which the board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Cal. Revenue and Taxation Code § 401, at which time Section 3.08.130 through 3.08.180 shall again become operative and Section 3.08.120 shall become inoperative. (Ord. 433 §14(B), passed -- 1973)

3.08.210   AMENDMENTS.

All subsequent amendments of the Cal. Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.5 of Division 2 shall automatically become a part of this chapter. (Ord. 433 §15, passed -- 1973)

3.08.220   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 this City, or against any officer of the state or this City, to prevent or enjoin the collection under this ordinance, or Cal. Revenue and Taxation Code Part 1.5 of Division 2, of any tax or any amount of tax required to be collected. (Ord. 433 §16, passed -- 1973)

3.08.230   VIOLATION - PENALTIES.

Any person violating any of the provisions of this chapter is guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Chapter 1.12. (Ord. 433 §17, passed -- 1973)

3.10.005   TITLE.

This chapter shall be known as the "Special Purpose Transactions and Use Tax" ordinance. (Ord. 845, passed -- 2004)

3.10.010   PURPOSE.

The ordinance codified herein is adopted to achieve the following (and other) purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

1. To impose a special retail transactions and use tax in accordance with the provisions of Cal. Revenue and Taxation Code Part 1.6 (commencing with Section 7251) of Division 2 § 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 ordinance vote to approve the imposition of the tax at an election called for that purpose;
2. To adopt a special 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 Cal. Revenue and Taxation Code Part 1.6 of Division 2;
3. To adopt a special retail transactions and use tax ordinance that 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 practical 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;
4. To adopt a special retail transactions and use tax ordinance that can be administered in a manner that will, to the degree possible consistent with the provisions of Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, minimize the cost of collecting city transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions thereof; and
5. To provide a source of revenue for repairing, maintaining and reconstructing City streets, a partial listing of which may be found in § 3.10.015 herein. The revenue generated by the tax provided for herein shall be restricted to those uses. The tax is, therefore, a special tax.

(Ord. 845, passed -- 2004)

3.10.015   PARTIAL LISTING OF STREETS AFFECTED BY THIS CHAPTER.

The following is a partial listing of streets targeted for repair, maintenance and reconstruction pursuant to this chapter. Future repair, maintenance or reconstruction will not be limited to these streets, but will encompass all streets listed in the City's pavement management system. The City will continue to pursue and utilize alternate sources of funding, in addition to sales tax dollars, to complete repair, maintenance and reconstruction of City streets. Work required for some of the streets on this list may be completed with alternate sources. Alternate types of street improvements, including but not limited to sand slurry or chip seal, may be utilized to extend the life of streets with an above average pavement condition index.

(Ord. 845, passed -- 2004)

3.10.020   OPERATIVE DATE.

This chapter shall be operative on January 1, 2005, and shall expire on December 31, 2014. (Ord. 845, passed -- 2004)

3.10.030   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 hereof. If the City has not 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. The City Council may make any technical amendments to this chapter required by the State Board of Equalization, except for any changes affecting the tax rate, its manner of collection, or the purpose for which the revenue from the tax may be used. (Ord. 845, passed -- 2004)

3.10.040   IMPOSITION OF SPECIAL TRANSACTION TAX.

For the privilege of selling tangible personal property at retail, a special tax is hereby imposed upon all retailers in the City at the rate of one-half of one percent (0.5%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Fort Bragg on and after the operative date of this chapter. (Ord. 845, passed -- 2004)

3.10.050   PRESUMPTION AS TO PLACE OF SALES.

For the purposes of this chapter, 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 Board of Equalization. (Ord. 845, passed -- 2004)

3.10.060   IMPOSITION OF SPECIAL USE TAX.

An excise tax is hereby imposed on the storage, use, or other consumption in the City of Fort Bragg of tangible personal property purchased from any retailer on or after the operative date of this chapter, at the rate of one-half of one percent (0.5%) of the sales price of the property subject to the tax. 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. (Ord. 845, passed -- 2004)

3.10.070   ADOPTION OF CERTAIN SECTIONS OF CAL. REVENUE AND TAXATION CODE BY REFERENCE.

Except as hereinafter provided, and except in so far as they are inconsistent with the provisions of Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, all of the provisions of Cal. Revenue and Taxation Code Part I of Division 2, as amended and in force and effect on the operative date of this chapter, applicable to use taxes are hereby adopted and made a part of this chapter, as though fully set forth herein. (Ord. 845, passed -- 2004)

3.10.080   LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.

In adopting the provisions of Cal. Revenue and Taxation Code Part 1 of Division 2:

1. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. 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, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;
   2. The result of that substitution would require action to be taken by or against this 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 chapter.
   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:
      1. 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 Cal. Revenue and Taxation Code Part 1 of Division 2; or
      2. 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 Cal. Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828.
2. 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 Cal. Revenue and Taxation Code § 6203.

(Ord. 845, passed -- 2004)

3.10.090   PERMIT NOT REQUIRED.

If a seller's permit has been issued to a retailer under Cal. Revenue and Taxation Code § 6067, an additional transactor's permit shall not be required by this chapter. (Ord. 845, passed -- 2004)

3.10.100   EXEMPTIONS AND EXCLUSIONS

1. There shall be excluded from the measure of the special transactions tax and the special 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.
2. There are exempted from the computation of the amount of special 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 the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
      1. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Cal. Vehicle Code Chapter 1 (commencing with § 4000) of Division 3, aircraft licensed in compliance with Cal. Public Utilities Code § 21411, and undocumented vessels registered under Cal. Vehicle Code Chapter 2 of Division 3.5 (commencing with § 9840) 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
      2. 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 chapter;
   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 chapter;
   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.
3. There are exempted from the special use tax imposed by this chapter, 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, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1;
   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 chapter;
   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 chapter;
   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 Cal. Vehicle Code Chapter 1 (commencing with § 4000) of Division 3, aircraft licensed in compliance with Cal. Public Utilities Code § 21411 , or undocumented vessels registered under Cal. Vehicle Code Chapter 2 of Division 3.5 (commencing with § 9840). 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.
4. Any person subject to special use tax under this chapter may credit against that tax any transactions tax or reimbursement for transaction tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Cal. Revenue and Taxation Code Part 1.6 of Division 2 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.

(Ord. 845, passed -- 2004)

3.10.120   AMENDMENTS.

All amendments to Cal. Revenue and Taxation Code Part 1 of Division 2 made subsequent to the operative date of this chapter relating to sales and use taxes and which are not inconsistent with Cal. Revenue and Taxation Code Part 1.6 and Part 1.7, and all amendments to Cal. Revenue and Taxation Code Part 1.6 and Part 1.7 of Division 2, 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 chapter. (Ord. 845, passed -- 2004)

3.10.130   ENJOINING COLLECTION PROHIBITED.

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 this City, or against any officer of the state or the City, to prevent or enjoin the collection hereunder, or Cal. Revenue and Taxation Code Parts 1.6 and 1.7 of Division 2, of any tax or any amount of tax required to be collected. (Ord. 845, passed -- 2004)

3.10.140   USE OF TAX PROCEEDS AND EXPENDITURE PLAN.

All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund or account designated for use for street repair, maintenance and reconstruction only, including related expenses as are deemed necessary by the City Council for the benefit of the residents of the City. Because the proceeds of the tax shall be used only for repairing, maintaining and reconstructing City streets, this section shall satisfy the expenditure plan requirement of Cal. Revenue and Taxation Code § 7285.91(c). (Ord. 845, passed -- 2004)

3.12.010   TITLE.

This chapter shall be known as the "Uniform Transient Occupancy Tax Ordinance of the City of Fort Bragg." (Ord. 354 §1, passed -- 1965)

3.12.020   DEFINITIONS.

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

    HOTEL.  any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes. Such term includes any hotel, inn, tourist home or house, bed and breakfast facility, motel, studio hotel, bachelor hotel, lodging house, room house, apartment house, dormitory, public or private vacation resort club, or motor home or travel trailer at a fixed location, or other similar structure or portion thereof. The term HOTEL does not include an organized camp, as that term is defined in Cal. Health & Safety Code § 18897.
   OCCUPANCY.  The use or possession, or the right to use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
   OPERATOR.  The person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal; or the managing agent shall, however, be considered to be the compliance by both.
   RENT.  The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature, without any deduction therefrom whatsoever;
   TAX ADMINISTRATOR.  The Director of Finance of the City of Fort Bragg.
   TRANSIENT. 

1. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.
2. Any such person so occupying space in a hotel shall be deemed to be TRANSIENT until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a TRANSIENT uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified herein may be considered.

(Ord. 354 §2, passed -- 1965; Am. Ord. 356 §1, passed -- 1965; Am. Ord. 856 §1, passed -- 2006; Am. Ord. 870 §3, passed 8-25-2008)

3.12.030   AMOUNT OF TAX.

1. Pursuant to the authority of Cal. Revenue and Taxation Code § 7280, there is levied an occupancy tax on the privilege of occupying a room or rooms in any hotel as defined by § 3.12.020 unless such occupancy is for a period of more than 30 days. The amount of the tax shall be 10% of the room rent charged by the hotel operator. It is the responsibility of the hotel operator to collect the occupancy tax in full at the time of renting a room or rooms to a transient. It is the further responsibility of the hotel operator to remit the 10% occupancy tax to the City within the time limits set forth in this chapter.
2. For purposes of this chapter, the phrase "the privilege of occupying a room or rooms in any hotel" shall be applied and interpreted as described in Cal. Revenue & Taxation Code § 7280(b), as amended from time to time, and shall include a "time share use" as that term is defined in Cal. Business & Professions Code § 1103.5(c).
3. In the event that a transient occupies a room or rooms beyond the period originally contracted for with the hotel operator, it is the responsibility of the hotel operator to collect any unpaid occupancy tax upon the transient's ceasing to occupy space in the hotel. In the event that the hotel operator fails to collect such tax from the transient, the hotel operator shall be responsible for payment in full of the occupancy tax to the City.

(Ord. 354 §3, passed -- 1965; Am. Ord. 379 §1, passed -- 1969; Am. Ord. 468 §1, passed -- 1975; Am. Ord. 598 §1, passed -- 1983; Am. Ord. 729 §1, passed -- 1991; Am. Ord. 856 §§ 2, 3, passed -- 2006)

3.12.040   EXEMPTIONS.

1. No tax under this chapter shall be imposed upon:
   1. Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided in this chapter; and/or
   2. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
2. No exemption shall be granted except upon a claim therefore made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax administrator that complies with the requirements of Cal. Revenue and Taxation Code § 7280(e).

(Ord. 354 §4, passed -- 1965; Am.Ord. 856 §4, passed -- 2006)

3.12.050   OPERATOR'S DUTIES.

Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, that it will not be added to the rent, or that if added, any part will be refunded except in the manner hereinafter provided. (Ord. 354 §5, passed -- 1965)

3.12.060   REGISTRATION.

1. Within thirty days after the effective date of the ordinance codified in this chapter, or within thirty days after commencing business, whichever is later each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises.
2. The certificate shall, among other things, state the following:
   1. The name of the operator;
   2. The address of the hotel;
   3. The date upon which the certificate was issued;
   4. "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This certificate does not constitute a permit."

(Ord. 354 §6, passed -- 1965)

3.12.070   REPORTING - REMITTING.

Each operator shall, on or before the last day of the month following the close of each calendar quarter or at the close of any shorter reporting period which may be established by the Tax Administrator, on forms provided by him or her, report the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of his tax and he or she may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. (Ord. 354 §7, passed -- 1965)

3.12.075   AUDIT.

1. The Tax Administrator may perform an audit, or cause an audit to be performed, of the financial records for any hotel operating within the City limits of Fort Bragg, to determine the actual total rents charged and received for transient occupancy, and the amount of tax collected for transient occupancies.
2. Prior to conducting an audit or causing an audit to be performed, the Tax Administrator shall give written notice to the operator, advising the operator of the period for which such records will be audited, the time and location of the audit, the person(s) who will be performing the audit and the type(s) of records that will need to be produced by the operator to allow the audit to be conducted.
3. The notice shall be sent via first class mail, postage pre-paid, to the operator at the location of the hotel being audited not less than thirty (30) days prior to the date of the audit.
4. Upon receipt of a written notice of intent to conduct an audit, the operator shall prepare and make available all requested financial records, subject to any applicable laws and regulations regarding disclosure of financial records and any privacy issues.
5. Upon completion of an audit, the Tax Administrator shall make the results of the audit available to the operator at the request of the operator.

(Ord. 856, §5, passed -- 2006)

3.12.080   PENALTIES AND INTEREST - ORIGINAL DELINQUENCY.

Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax. (Ord. 354 §8(A), passed -- 1965)

3.12.090   CONTINUED DELINQUENCY.

Any operator who fails to remit any delinquent remittance on or before a period of 30  days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed. (Ord. 354 §8(B), passed -- 1965)

3.12.100   FRAUD.

If the Tax Administrator determines that nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in §§ 3.12.080 and 3.12.090. (Ord. 354 §8(C), passed -- 1965)

3.12.110   INTEREST.

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of 0.5% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (Ord. 354 §8(D), passed -- 1965)

3.12.120   PENALTIES MERGED WITH TAX.

Every penalty imposed and such interest as accrues under the provisions of §§ 3.12.080 through 3.12.110 shall become a part of the tax required to be paid in this chapter. (Ord. 354 §8(E), passed -- 1965)

3.12.130   FAILURE TO COLLECT AND REPORT TAX.

If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Administrator shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator procures such facts and information as he or she is able to obtain upon which to base the assessment of the tax imposed by this chapter, payable by any operator who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail by postage prepaid, addressed to the operator so assessed at his last known place of address. Theoperator may within ten (10) days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing of the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and be immediately due and payable. If such application is made, the Tax Administrator shall give not less than five (5) days' written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this chapter of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in § 3.12.140. (Ord. 354 §9, passed -- 1965)

3.12.140   APPEAL.

Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal with the City Clerk within 15 days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 354 §10, passed -- 1965)

3.12.150   RECORDS.

It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times. (Ord. 354 §11, passed -- 1965)

3.12.160   REFUNDS.

1. Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded by the City under this chapter as provided in subsections (B) and (C) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
2. An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
3. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (A) of this section, but only when the tax was paid by the transient directly to the Tax Administrator or when the transient having paid the tax to the operator establishes to the satisfaction of the Tax Administrator thafrom the operator who collected the tax.
4. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. 354 §12, passed -- 1965)

3.12.170   ACTIONS TO COLLECT.

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City by the operator shall be deemed a debt owed to the City by the operator. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount. (Ord. 354 §13, passed -- 1965)

3.12.180   VIOLATION DEEMED MISDEMEANOR.

1. Any person violating any of the provisions of this chapter is guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Chapter 1.12.
2. Any operator or other person who fails or refuses to register as required in this chapter, to furnish any return required to be made, to furnish a supplemental return or other data required by the Tax Administrator or who renders a false or fraudulent report or claim, is guilty of a misdemeanor, and is punishable as provided in Chapter 1.12. Any person required to make, render, sign or verify any report or claim who makes false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as provided in Chapter 1.12.

(Ord. 874 §4, passed 8-25-2008)

3.12.190   STATUTE OF LIMITATIONS.

Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, the City may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid. (Ord. 856, §6, passed -- 2006)

3.12.200   TAX CLEARANCE CERTIFICATES.

1. 
   
   1. A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect the tax imposed pursuant to this chapter, may request the City in which that property is located to issue a tax clearance certificate.
   2. The City under this section may charge an administrative fee to cover its costs in issuing the tax clearance certificate.
2. Within 90 days of receiving a request described in subsection (A), the City shall do either of the following:
   1. Issue the tax clearance certificate.
   2. 
      
      1. Request the current owner of the property to make available that owner's transient occupancy tax records for the purpose of conducting an audit regarding transient occupancy taxes that may be due and owing from the owner of the property.
      2. 
         
         1. Complete the audit described in this subsection on or before 90 days after the date that the current or former owner's records are made available to the auditing jurisdiction and issue a tax clearance certificate within 30 days of completing the audit.
         2. If, after completing the audit, the City makes a determination that the current owner's records are insufficient to make a determination of whether transient occupancy taxes may be due and owing, the City is not required to issue a tax clearance certificate as otherwise required by this subdivision. The City shall within 30 days of making that determination, notify the purchaser, transferee, or other person or entity that made the request that it will not issue a tax clearance certificate due to the insufficiency of the prior owner's records.
3. If the City does not comply with subsection (B), the purchaser, transferee, or other person or entity that obtains ownership of the property shall not be liable for any transient occupancy tax obligations incurred prior to the purchase or transfer of the property.
4. For a tax clearance certificate issued under this section, all of the following apply:
   1. The certificate shall state the amount of tax due and owing for the subject property, if any.
   2. The certificate shall state the period of time for which it is valid.
   3. The purchaser, transferee, or other person or entity who obtains ownership of the property may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate.
5. Any purchaser, transferee, or other person or entity described in subsection (A) who does not obtain a tax clearance certificate that indicates that tax is due and fails to withhold, for the benefit of the city, sufficient funds in the escrow account for the purchase of the property to satisfy the transient occupancy tax liability, shall be held liable for the amount of tax due and owing on the property.
6. This section may not be construed to relieve a property owner of transient occupancy tax obligations incurred when that owner owned the property.

(Ord. 856 §7, passed -- 2006)

I. GENERAL PROVISIONS

3.20.010   ADOPTION OF PURCHASING SYSTEM.

This chapter establishes policies and procedures for the purchasing, procurement and leasing of supplies, equipment, and services, to enhance and assure fiscal responsibility. (Ord. 853 §2, passed -- 2006)

3.20.020   PURCHASING AUTHORITY.

The City Manager, or designee, shall have the authority to:

1. Purchase, lease or contract for supplies, equipment, and services required by any using agency in accordance with procedures prescribed by this chapter, such administrative regulations as the City Manager adopts, and such other rules and regulations as are prescribed by the City Council;
2. Negotiate and recommend execution of contracts for the purchase and lease of supplies and equipment and contracts for service;
3. Prepare and recommend to the City Council rules governing the purchase and lease of supplies, equipment and service for the City;
4. Prescribe and maintain such forms as reasonably necessary to the operation of this chapter and other rules and regulations;
5. Direct the transfer of surplus or unused supplies and equipment between departments as needed.

(Ord. 853 §2, passed -- 2006)

3.20.030   REQUISITIONS.

Using agencies shall submit requests for supplies, equipment and services, in amounts in excess of twenty-five hundred dollars ($2,500), to the City Manager, or designee, in accordance with established rules and regulations. (Ord. 875 §29, passed 8-25-2008)

3.20.040   BIDDING.

Purchases of supplies, services and equipment in excess of $5,000 and up to a maximum of $50,000 shall be by informal competitive bidding procedures established by the City Manager pursuant to this chapter. Exceptions to competitive bidding may be made for the following: commodities available from only one vendor; purchases during instances of declared City emergencies; purchases from state procurement sites established for local government efficiencies and economies; situations where no responsive bids have been received following a call for bids; for other items exempt by law from competitive bidding requirements; and contracts for professional or expert services, including services rendered by architects, attorneys, engineers, and other specialized consultants. (Ord. 853 §2, passed -- 2006)

3.20.050   PURCHASE ORDERS AND CREDIT CARDS.

Subject to the additional requirements of this chapter, following approval of a requisition, purchases of supplies, equipment, and services in excess of $2,500 shall be made only by purchase orders approved by the City Manager, or designee. Purchases of less than five hundred dollars may be charged to City credit card accounts without a purchase order provided the City Manager, or designee, has approved, on the requisition or travel authorization forms, the use of the credit card in advance of the charges. (Ord. 875 § 30, passed 8-25-2008)

3.20.060   BUDGETARY CONTROLS.

The City Manager shall not issue or approve any purchase order for supplies, vehicles, services or equipment unless there are unencumbered funds budgeted or otherwise authorized for expenditure by the City Council in the departmental budget. (Ord. 853 §2, passed -- 2006)

II. COMPETITIVE CONTRACTING PROCEDURES

3.20.070   GENERALLY.

1. Except as otherwise provided in this chapter, purchases of supplies, vehicles, services and equipment up to $50,000 may be awarded using informal bidding procedures. The City Manager shall adopt rules and regulations to implement an informal bidding procedure. Purchases of supplies, vehicles, services and equipment over $50,000 shall be subject to formal competitive bidding procedures.
2. For purchases of supplies, vehicles, services and equipment qualifying for informal bidding procedures, the City Manager may waive provisions in this article applying to formal competitive bidding procedures; provided, however, that awards shall be based on the lowest responsive bid of at least three bids, wherever possible.

(Ord. 853 §2, passed -- 2006)

3.20.080   FORMAL COMPETITIVE BIDDING - NOTICE INVITING BIDS.

The City Manager, or designee, shall invite bids by a public notice sent at least five working days prior to the date of opening bids for purchases subject to formal competitive bidding. Bids shall be solicited through a City Hall bulletin board, a newspaper of general circulation in the City, the City's website, or by direct solicitation by means of United States mail, email, and faxes to at least three responsible prospective suppliers as determined by the City Manager. For each purchase subject to competitive formal bidding, the City Manager shall provide notice in the manner that is most likely to elicit the greatest number of responsive bids. (Ord. 853 §2, passed -- 2006)

3.20.090   BIDDER'S SECURITY.

The City Manager may determine the necessity of bidder's security as prescribed in administrative rules and regulations. If the City Manager determines that bidder's security is necessary, such bidder's security may be required in the form and amount prescribed by Cal. Public Contract Code §§ 20170 and 20171. (Ord. 853 §2, passed -- 2006)

3.20.100   BID OPENING PROCEDURE AND ACCEPTANCE OR REJECTION OF BIDS.

The City Manager, or designee, will accept and open sealed bids at the time and in the place or manner described in the public notices. The results of the bidding will be made available to the public. The City Manager, or designee, shall have the authority to accept the lowest responsive bid or to determine that any and all bids are nonresponsive, including those bids which exceed budgeted or otherwise authorized funding, and readvertise for bids with such changes as he determines necessary. (Ord. 853 §2, passed -- 2006)

3.20.110   REPORT TO CITY COUNCIL AND AWARD OF CONTRACTS.

The City Manager shall report to City Council the results of all formal bidding and shall then be authorized to execute a written contract with the lowest responsible bidder unless otherwise directed by the City Council. (Ord. 853 §2, passed -- 2006)

3.20.120   TIE BIDS.

In the event of tie bids, the City Manager shall, if possible, give preference to local bidders, first priority going to those vendors with a principal place of business within the City and holders of a current City business license, secondly to those vendors with a non-principal place of business within the City and holders of a current City business license, thirdly to those vendors with places of business located with Mendocino County, and fourthly to those vendors with places of business in closest proximity to the City. (Ord. 853 §2, passed -- 2006)

3.20.130   LOCAL PARTICIPATION.

In order to promote the economic health of the City and to encourage local participation in the procurement process, and in recognition of the higher cost of doing business in Fort Bragg than in other locations, the City shall grant to a local bidder a 5% preference. For purposes of this section, "local bidder" is defined as a business entity with its principal place of business located within the City limits of the City of Fort Bragg and a current City-issued business license. To qualify for the preference, local bidders must submit proof of the address of its principal place of business and a copy of a current City business license with their bid. Determinations of qualification for the local bidder preference shall be made by the City Manager. (Ord. 853 §2, passed -- 2006)

III. NEGOTIATED CONTRACTING PROCEDURES

3.20.140   GENERALLY.

The City Manager may determine to negotiate the purchase, procurement, and leasing of supplies, equipment, vehicles and services in the following circumstances:

1. Purchases of up to $25,000;
2. Purchases of commodities available from only one vendor;
3. Purchases authorized during declared City emergencies;
4. Following failure to receive a qualified, responsible formal or informal bid;
5. Following receipt of a lowest qualified, responsible bid in excess of budgeted or authorized funding;
6. Purchases from State of California procurement sites established for local government efficiencies and economies.

(Ord. 853 §2, passed -- 2006; Am. Ord. 882 § 7, passed 5-11-2009)

3.20.150   NEGOTIATED CONTRACTS.

The City Manager, or designee, shall endeavor to negotiate purchases and procurement at the least expense to the city, subject to the preference described in § 3.20.130. (Ord. 853 §2, passed -- 2006)

3.20.160   REPORT TO CITY COUNCIL AND AWARD OF CONTRACTS.

The City Manager shall report to the City Council terms and conditions of all negotiated contracts and the City Manager's authority to execute such contracts shall be subject to approval by the City Council. This section shall not apply to purchases under $5,000 as authorized by § 3.20.140(A). (Ord. 853 §2, passed -- 2006)

3.20.170   SURPLUS SUPPLIES AND EQUIPMENT.

The City Manager, or designee, shall have authority to exchange for or trade in on new supplies and equipment all supplies and equipment which the City Manager determines are surplus to the operations of the using agency, except as otherwise required by state law. (Ord. 853 §2, passed -- 2006)

IV. VEHICLE AND EQUIPMENT LEASING

3.20.180   GENERALLY.

The City Manager may determine whether leasing of vehicles and equipment is preferable to direct purchases. Whenever feasible, explicit interest and transaction costs involved in leasing should be evaluated as separate pricing items in determining the best financing arrangements. (Ord. 853 §2, passed -- 2006)

3.20.190   CAPITAL LEASING.

The Director of Finance shall evaluate and recommend to the City Manager approval or disapproval of any leasing proposal involving a term of more than one (1) year; any options to purchase the vehicle or equipment during the term or upon termination of the lease; lease payments aggregating more than $25,000 in any fiscal year; monetary penalties for cancellation, termination, non-renewal or pre-payments; or any other provision which would cause the lease to be accounted for under generally accepted accounting principles as a non-operating lease, capital lease, lease-purchase agreement or installment sales agreement. (Ord. 853 §2, passed -- 2006)

3.30.010   AUTHORITY TO ADOPT MEASURE.

This chapter and the tax authorized in this chapter is adopted pursuant to the provisions of Cal. Government Code Article 3.5 of Chapter 1 of Part 1 of Division 1 of Title 5 (§§ 50075 through 50077.5), and the California Constitution Article XIII(B), Section 4. (Ord. 844 §1, passed -- 2004)

3.30.020   AUTHORIZATION TO LEVY SPECIAL FIRE EQUIPMENT ACQUISITION TAX.

In any fiscal year commencing on or after July 1, 2005, the City Council shall levy a special tax for such fiscal year on each parcel of real property within the City in the manner provided in this chapter. This special tax shall be in addition to the annual tax rate allowed by law. Revenues derived from such special tax shall be used exclusively for the acquisition of fire equipment for use by the fire department. (Ord. 844 §1, passed -- 2004)

3.30.025   USE OF TAX PROCEEDS AND ACCOUNTABILITY MEASURES.

All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund or account designated only for the acquisition of fire equipment for use by the Fire Department. Pursuant to Cal. Government Code §50075.3, the City Treasurer shall file a report with the City Council at least once a year stating the amount of funds collected and expended, and the status of the acquisition of fire equipment as authorized by this chapter. This section is intended to satisfy the accountability requirements of Cal. Government Code §§ 50075.1 and 50075.3. (Ord. 844 §1, passed -- 2004.)

3.30.030   TAX RATE/METHOD OF ASSESSMENT.

In any fiscal year commencing on or after July 1, 2005, the City Council shall, by resolution, fix a special tax upon all parcels within the City in an amount of $18 per parcel of real property within the City not exempted by law for purposes of acquisition of fire equipment. (Ord. 844 §1, passed -- 2004)

3.30.040   COLLECTION.

The City Council may elect to have any special tax authorized under this chapter collected either by the City, or in the alternative, by the Tax Collector of the county. (Ord. 844 §1, passed -- 2004)

3.30.050   FUNDING AND EXPENDING PROCEEDS.

Proceeds of any tax levied under this chapter shall be set apart in a special fund and expended only for the purpose of acquisition of fire equipment for use by the Fire Department, after deducting the costs of the 11-2-2004 special election. (Ord. 844 §1, passed -- 2004)

3.30.060   INCREASE APPROPRIATION LIMIT.

Pursuant to California Constitution Article XIII(B), the appropriations limit for the City will be increased by the aggregate sum collected by levy of this special tax in each of the years covered by this chapter. (Ord. 844 §1, passed -- 2004)

3.30.070   UNEXPENDED RESIDUE.

Unexpended residue of any money raised by the City under this chapter in any fiscal year may only be used in a succeeding year for the purposes stated in this chapter. (Ord. 844 §1, passed -- 2004)

3.30.080   SEVERABILITY.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect any other provisions or applications, and to this end the provisions of this chapter are declared to be severable. (Ord. 844, §1, passed -- 2004)

3.30.090   DURATION, AMENDMENT, OR REPEAL.

1. The authorization to levy a tax under this chapter shall expire with the fiscal year 2014-15 ending 6-30-2015. This chapter, or any provision thereof, may only be amended or repealed by approval of two-thirds of the voters voting on the proposition at any initiative or referendum election.
2. This chapter shall be adopted and go into effect on 7-1-2005 if it is approved by two- thirds of the voters voting on the proposition at an election to be held on Tuesday, 11-2-2004, and if the City Council has declared that such measure was approved by two-thirds of the voters voting thereon.

(Ord. 844 §1, passed -- 2004)

3.34.010   COLLECTION OF EMERGENCY RESPONSE COSTS..

1. The provisions of Cal. Government Code §§ 53150 through §53158 are hereby incorporated by reference herein as if fully set forth, excepting as amended as hereinafter provided.
2. As used in this chapter expense of an emergency response means reasonable costs incurred by a public agency and reasonably making an appropriate emergency response to the incident whether or not said incident results in an accident, which will only include those costs directly arising because of the response to the particular incident. Reasonable costs shall include the costs of providing police, fire-fighting, rescue, and emergency medical services at the scene of the incident as well as the salaries of the personnel responding to the incident.

(Ord. 778 §§1-2, passed -- 1995)

Statutory reference - Chapter 3.08:

Provisions regarding the "Bradley-Burns Uniform Local Sales and Use Tax Law," see Cal. Revenue & Taxation Code §§ 7200 et seq.

Statutory reference - Chapter 3.12:

Provisions authorizing cities to impose a tax on transients who occupy room space within the City limits, see Cal. Revenue and Taxation Code § 7280.

Provisions regarding the purchase of supplies and equipment by local agencies, see Cal. Government Code §§ 54201 et seq.

Provisions regarding the purchase of supplies and equipment for public projects, see Cal. Public Contract Code §§ 20160 et seq.

Prior ordinance history: Ord. 578 and 770.