1 RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUN CIL OF THE CITY OF ANAHEIM,
CALIFORNIA ORDERING THE SU BMISSION OF A GENERAL TAX
MEASURE SET FORTH IN A PROPOS ED ORDINANCE ADDING CHAPTER
2.16 (PARKING TAX) TO TITLE 2 (T AXES) OF THE ANAHEIM MUNICIPAL CODE TO ESTABLISH A TEN PERCENT (10%) TAX ON PATRONS WHO PARK AT PARKING FACILITIES WITH A CAPACITY TO PARK OVER 1,500
VEHICLES TO THE QUALIFIED VOTER S OF THE CITY OF ANAHEIM AT
THE GENERAL MUNICIPAL ELECTIO N TO BE HELD ON TUESDAY,
NOVEMBER 3, 2026
WHEREAS, the City of Anaheim (“Anaheim” or the “City”) is a full-service city supporting more than 346,000 residents, 24,000 businesses and 25 million annual visitors; and WHEREAS, the City provides quality neighborhood servi ces, including public safety through the Anaheim Fire & Rescue and Anaheim Police Departments, reliable water and power services, highly-valued parks, community centers, family se rvices and library services for families, seniors and youth, and transportation improvements and community revitalization; and WHEREAS, Anaheim’s diverse communities, and thriving tourism industry and business sector help support the City’s neighborhoods and make Anaheim a great place to live, work and play; and WHEREAS, Anaheim has several large entertainment venues owned/managed by private, for- profit corporations/entities, and, un like many other cities, does not impose a tax on parking at those facilities; and
WHEREAS, establishment of a parking tax would gene rate significant revenue for the City’s general fund, helping to finance the provision of vital City services; and WHEREAS, pursuant to California Government Code Sections 37100.5 and 37101, the City of Anaheim has the authority to propose a general tax subject to voter approval; and
WHEREAS,
pursuant to Section 9222 of the California Elections Code, the City Council has authority to place propositions on the ballot to be considered at a Municipal Election; and
WHEREAS, the proposed parking tax is a general tax, the proceeds of which would be deposited into the City's general fund to pay for important City services such as police, fire and paramedic services, street operations and maintenance, library services, parks and recreation services and general municipal services to the public; and
2 WHEREAS, on November 6, 1996, the voters of the State of California approved Proposition 218 (California Constitution, Article XIIIC), an amendment to the State Constitution which requires that all general taxes which are imposed, extended or increased must be submitted to the electorate and approved by a majority (50% plus 1) vote of the qualified voters voting in the election; and
WHEREAS, the proposed measure would establish/expand a general tax which is subject to Proposition 218; and
WHEREAS, pursuant to Proposition 218 (California Const itution Article XIIIC , §2(b)), any local election for the approval of a general tax must generally be consolidated with a regularly scheduled general election for members of the governing body of the local government; and
WHEREAS, a General Municipal Election is scheduled to be held on Tuesday, November 3, 2026, and the City Council desires to submit to the vot ers of the City the measure described herein at that election; and
WHEREAS , the provisions of the proposed parking tax are set forth in the measure/ordinance to be considered by the qualified voters, appended hereto as “Attachment A" (the “Measure") and by this reference made an operative part hereof; and
WHEREAS , pursuant to Section 1208.1 of the Anahei m City Charter, a two-thirds (2/3) vote of the total members of the City Council is required to place the Measure on the November 3, 2026 ballot.
NOW, BE IT RESOLVED THEREFORE, THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. Recitals. The City Council hereby finds and determines that the foregoing recitals are true and correct, are incorporated herein, and by this reference are made an operative part hereof.
SECTION 2. Submission of Ballot Measure. The City Council of the City of Anaheim, pursuant to its right and authority as contained in California Proposition 218 and California Elections Code Section 9222, hereby orders the Measure set forth in “Attachment A" and incorporated herein as if set forth in full to be submitted to the qualified voters of the City of Anaheim at the General Municipal Election to be held on Tuesday, November 3, 2026.
3 SECTION 3. Ballot Measure . In addition to any other matters required by law, the Measure shall be printed on the ballot in the following form:
MEASURE ____
ANAHEIM PARKING TAX . Shall the City of
Anaheim establish a parki ng tax equal to 10% of
the parking fee/charge on people who park at
privately owned or operated large (capacity
exceeding 1,500 vehicles) parking facilities,
generating $19 million to $30 million annually to
be used for general City services such as parks,
street maintenance, police, fire and emergency
response, youth/senior services, affordable housing
and other quality of life services, until ended by the
voters?
YES
NO
SECTION 4. Election Procedu res; Further Resolutions. The City Clerk is authorized and instructed to return to the City Council at a later da te with resolutions augmenting this resolution to order on the ballot the election of municipal officer s, requesting that the Board of Supervisors consolidate the general municipal election called in this resolution with the statewide general election held on November 3, 2026, authori zing the filing and establishing priority of ballot arguments, authorizing the filing of rebuttal arguments and orderi ng that the City Attorney prepare an impartial analysis; such resolutions shall be presented to the City Council in time s ufficient under statute to timely request consolidation and take the respective actions.
SECTION 5. CEQA. The City Council hereby finds and determines that the Measure relates to organizational or administrati ve activities of governments that will not result in direct or indirect physical changes in the environment , and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, Section 15378(b).
Additionally, the tax authorized by this resolution and the related ordina nce is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a poten tially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Th erefore, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
4 SECTION 6. Ballot Description. As provided in Government Code section 34458.5, the following ballot description is included in this proposed ordinance:
This ordinance would add chapter 2.16 to the Anah eim Municipal Code to establish a ten percent (10%) tax to be added to the parking fee paid by people who park at privately owned or operated parking facilities with a capacity to park over 1,500 vehicles. Currently, parking at Angel Stadium, Disneyland and California Adventure would be covered by the proposed tax. This amendment does not give the City Council power to raise its compensation or that of other City officials without voter approval.
SECTION 7. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held in valid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.
SECTION 8. Execution of Ordinance. If the voters approve the Measure, the Mayor (or in his or her absence the Mayor Pro Tem) is here by authorized to execute the ordi nance adding chapter 2.16 to Title 2 of the Anaheim Municipal Code, attesting to its adoption by the People voting thereon at the General Municipal Election on Tuesday, November 3, 2026.
SECTION 9. Effective Date of Resolution. This Resolution shall take effect immediately upon its adoption.
THE FOREGOING RESOLUTION is approved and ad opted by the City Council of the City of Anaheim this _______________day of _________________, 2025, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
BY _________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
______________________________________
CITY CLERK OF THE CITY OF ANAHEIM
1 Attachment A to City Council Resolution
AN ORDINANCE OF THE CITY OF ANAHEIM ADDING CHAPTER 2.16 (PARKING TAX) TO TITLE 2 (TAXES) OF THE ANAHEIM MUNICIPAL CODE TO IMPOSE A TEN PERCENT (10%) TAX APPLICABLE TO PARKING FACILITIES WITH A CAPACITY TO PARK OVER 1,500 VEHICLES
WHEREAS, pursuant to the City’s police pow er, as granted broadl y under Article XI, Section 7 of the California Constitution, the City Council of the City of Anaheim ("City Council") has the authority to enact and enforce or dinances and regulations for the public peace, morals and welfare of the City of Anaheim (the "City") and its residents; and
WHEREAS, the revenues anticipated from the imposition of a parking tax on individuals parking at large (capacity of over 1,500 vehicles) parking facilities in the City is estimated to be between $19 and $30 million, which will be deposited in the General Fund and used to offset the cost that visitors and large even ts can impose on the City and ai ding in the provision of critical City services such as police and fire services and upkeep and maintenance of the City; and
WHEREAS, pursuant to the California Envi ronmental Quality Act (Public Resources Code Section 21000 et seq.; herein referred to as “CEQA”) and the State of California Guidelines for Implementation of the California Environmental Quality Act (commencing with Section 15000 of Title 14 of the California Code of Regulations; herein referred to as the “State CEQA Guidelines”), the City is the “lead agen cy” for the preparation and consideration of environmental documents for this ordinance; and
WHEREAS, the City Council finds and determines that this ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061( b)(3) of the State CEQA Guidelines, because it will not re sult in a direct or reasonably foreseeable indirect physical change in the environment, because there is no po ssibility that it may have a significant effect on the environment, and because it is not a “project,” as that term is defined in Section 15378 of the State CEQA Guidelines. Additionally, the tax author ized by this ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines Section 15378( b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were us ed for a purpose that would have such effect, the City would undertake the requi red CEQA review for that partic ular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CEQA Guidel ines Section 15060, CEQA analysis is not required; and
WHEREAS, the City Council dete rmines that this ordinance is a matter of citywide importance and necessary for the preservation and protection of th e public peace, health, safety and/or welfare of the community and is a valid exercise of the local police power and in accord with the public purposes and provisions of applicable State and local laws and requirements.
2 NOW, THEREFORE, THE PEOPLE OF TH E CITY OF ANAHEIM, CALIFORNIA DOHEREBY ORDAIN AS FOLLOWS:
SECTION 1. Anaheim Municipal Code Chap ter 2.16 (Parking Tax) is hereby added to the Anaheim Municipal Code to read in full as follows:
CHAPETER 2.16 – PARKING TAX
2.16.010 SHORT TITLE.
This chapter shall be known as the “Parking Tax Code of the City of Anaheim.”
2.16.020 DEFINITIONS.
.010 “City” means the City of Anaheim.
.020 “Due Date” has the mean ing provided in Section 2.16.080.010.
.030 “License Collector” shall have the same me aning as the term is defined in Chapter 1, Section 1.01.305 of this code.
.040 “Occupant” means a Person who, for considerat ion, uses, possesses or has the right to use or possess any space for the parking or storage of motor vehicles, motorcycles, or other similar means of conveyance in a “Parking Facility” (as defined herein).
.050 “Occupancy” means the use or possession or the right to the use or possession of any space for the parking of a motor vehicle, motorcyc le, or other similar means of conveyance in a Parking Facility.
.060 “Parking Facility” or “Parking Facilities” means a privately owne d or operated parking area with a capacity to park ove r 1,500 vehicles, includ ing but not limited to any outdoor space or uncovered plot, place, street, lo t, parcel, yard or enclosure or any portion thereof, or any building or structure, or any portion thereof locate d within the City, that is used, or intended to be used, for the parking or storage of motor ve hicles, motorcycles, or other similar means of conveyance, and for which any form of considera tion is charged, collected, or received for such parking or storage.
.070 “Parking Facility Operator” means any pers on who owns, leases, ope rates, manages, or otherwise controls a Parking Facility, whether as owner, lessee, sublessee, licensee, concessionaire, valet service, or in any other capacity, including, but not limited to, a receiver or trustee appointed by a court of competent juri sdiction or a trustee in bankruptcy. Where a Parking Facility Operator conducts operations through a managing agent or contractor that is not an employee, that managing agent or contractor shall also be deemed a Parking Facility Operator for purposes of this chapter and shall be subject to the same duties and liabilities as the person or entity that owns or controls the Parking Facili ty. Compliance by either Parking Facility Operator shall be deemed compliance by both.
3 .080 “Parking Fee” means the consid eration received by the Parki ng Facility Operator for the parking or storage of motor vehicles, motorcycles, or other similar means of conveyances valued in money, whether received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, and also the amount for which credit is allowed by the Parking Facility Operator to the Occupant without any deduction therefrom whatsoever. “Parking Fee” includes the total ch arges required to be paid by an Occupant (including, but not limited to, a valet or service labor charge) in connection with the use or occupancy of parking space.
.090 “Parking Tax” or the “tax” means the tax imposed by this chapter.
.100 “Person” means any natural person, partne rship, joint venture, joint stock company, corporation, estate, trust, busine ss trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, associ ation, club, syndicate, society, mu nicipal corporation, special district, school district, joint powers authority , other local government agency, the State of California, political subdivision of the State of California, the United Stat es, instrumentality of the United States, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
2.16.030 PARKING TAX IMPOSED.
.010 For the privilege of parking at a Parking Fa cility, each Occupant is subject to and shall pay a Parking Tax in the amount of ten percent ( 10%) of the Parking Fee of every Occupancy of space in a Parking Facility. Where the Parking Fee is paid, charged or billed, or falls due on either an hourly, daily, weekly, monthly or other term basis, th e Parking Fee so paid, charged, billed, or fallen due shall be subject to the tax herein imposed. Such tax shall be in addition to all other taxes or fees imposed by law.
.020 The Parking Tax constitutes a debt owed to the City which is extinguished only by payment to the Parking Facility Operator or to the City.
.030 Each Occupant shall pay the ta x to the Parking Facility Oper ator at the time the Parking Fee is paid. If the Parking Fee is paid in insta llments, a proportionate share of the tax shall be paid within each installment.
.040 The License Collector shall issue forms and any additional regulations deemed necessary to implement the provisions of this section.
2.16.040 EXEMPTIONS.
No Parking Tax shall be imposed upon:
.010 Any Person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the Parking Tax.
.020 Any Occupancy of parking space in a Parking Fa cility if the Occupant is a transient in a hotel and either the Parking Fee is included in the rent for hotel accommodations and is therefore
4 subject to transient oc cupancy tax or there is no Parking Fee charged for Occupancy of the parking space by either the hotel or the Parking Facility Operator, provided that proper records are maintained by both the hotel operator and the Pa rking Facility Operator (if different Persons) which accurately reflect such exempt parking activ ity. For the purposes of this section, the terms hotel, hotel accommodations, rent, and transient sh all have the same meaning as in Section
2.12.005.
.030 Any Occupancy of parking space in a Parking Facility owned and operated by the City for public parking. This subsection does not exempt a City-owned park ing facility that is leased to or operated by private parties.
.040 The impound and/or storage fees charged by a tow operation within the City duly licensed and permitted pursuant to the provisions of this code.
.050 Any Occupancy of parking space in a parking facility which is paid by the deposit of a coin or coins in a parking mete r owned or operated by the City and located adjacent to said parking space.
.060 Any Occupancy of parking space in a parking faci lity which is part of residential or hotel premises if the occupant of said parking space is a resident of, or a regi stered guest for dwelling, lodging or sleeping purposes at, said premises for a period of at least a fu ll calendar month or 30 or more consecutive calendar days, counting por tions of calendar days as full days, or the parking fee for any occupancy of parking space by a registered hotel guest for dwelling, lodging or sleeping purposes for a period of at least a full calendar mont h or 30 or more consecutive calendar days, counting portions of calendar days as full days, in a parking facility not located on the hotel premises if the parking fee is added to the room bill of the regist ered guest and paid by said registered guest to the hot el. For purposes of this subsecti on, “hotel” shall have the same meaning as is provided in Chapter 2.12, Sectio n 2.12.005 of this code. A ny occupant described in this subsection shall not be deemed exempt until the period of at least a full calendar month or 30 consecutive calendar days has expired unless there is an ag reement in writing between the Parking Facilities Operator and the occupant providing for a period of occupancy of at least a full calendar month or 30 or more consecutive calendar days.
.070 Notwithstanding any other provision of this Chapter, the tax impos ed herein shall not apply to any charge fo r parking imposed, collected, or re ceived in connection with the 2028 Olympic or Paralympic Games (the “2028 Games”) events held at the Honda Center or any other venue located within the City that is designa ted by the Los Angeles Or ganizing Committee for the Olympic and Paralympic Games 2028 as an official 2028 Games venue. This exemption shall apply solely to parki ng activities directly re lated to official 2028 Games events and conducted during the period of such events, and shall not ex tend to any other parking activity, event, or use of the premises occurring before or after the 2028 Games.
5 2.16.050 PARKING FACILITY OPERATOR’S DUTIES.
.010 Each Parking Facility Operat or shall collect the tax imposed by this chapte r to the same extent and at the same time as the Parking Fee is collected. The amount of tax shall be separately stated from the amount of the Parking Fee charge d, and each Occupant shall receive a receipt for payment from the Parking Facility Operator.
.020 No Parking Facility Operator 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 Parking Facility Operator, or that it will not be added to the Park ing Fee, or that, if a dded, any part will be refunded except in the manner provided in this chapter.
2.16.060 REPORTING AND REMITTING.
.010 Each Parking Facility Operator shall, on or before the close of City business day of each month (hereinafter “due date”), file a return to the License Co llector on forms provided by the License Collector comprised of an accounting of the total Parki ng Fees charged and received together with the amount of Parking Taxes co llected during the preceding calendar month. The full amount of the tax (minus any authorized credits) shall be remitted to the License Collector.
.020 Taxes are deemed paid only upon receipt of both the tax return and the corresponding payment by the License Collector. Failure of the Parking Facility Operator to file a complete return and remit payment to the License Collector on or before the due date shall constitute non- payment.
.030 Returns and payments are due immediately upon cessation of business at the Parking Facility for any reason.
2.16.070 TAXES TO BE HELD IN TRUST.
.010 All taxes collected by the Parki ng Facility Operator shall be held in trust by such Parking Facility Operator for the City account until payment thereof is made to the License Collector.
.020 Upon non-payment by a Parking Facility Operator , if the License Collector believes that the collection of any tax or any amount of tax requi red to be collected and paid to the City or of any determination will be jeopardized, in whole or in part, by delay, the License Collector may require the Parking Facility Operator to furn ish additional information or provide adequate security as necessary to ensure collection of an y taxes due or to become due, and to remit taxes on a daily or weekly basis. The Parking Facility Operator shall thereafter report and remit all taxes due under the terms and conditions pres cribed by the License Collector. The License Collector shall cancel the Jeopardy Determina tion once timely accoun ting and remittance procedures have been establishe d and the Parking Facility Operat or is satisfying all obligations imposed by law pertaining to the tax.
6 2.16.080 DELINQUENT TAX PAYMENTS —INTEREST AND PENALTIES.
.010 Notwithstanding any other provisions hereof , upon non-payment, inte rest equal to one and one-half percent thereof pe r month calculated from the first day immediately following the due date to the date of payment shall be added to the tax. Interest may not be waived.
.020 Notwithstanding any other provisions hereof , upon non-payment, a penalty of ten (10%) percent for each month, or portion thereof, sa id payment is overdue, shall be added by the License Collector on the first da y immediately following the due date; provided, however, that the amount of such penalty shall not exceed fifty (50%) percent of the tax. Penalties may not be waived.
.030 In the event of payment of the tax and non- payment of the interest and/or penalties, interest at the rate set fort h in subsection .010 above shall acc rue upon the amount of the unpaid interest and penalties until the date of payment.
.040 In the event the Tax becomes final under Section 2.16.090, interest a nd penalties at the rate set forth in this section shall accrue upon the amount of unpaid tax until the date of payment of the full amount of tax.
2.16.090 FAILURE TO COLLECT AND REPO RT TAX; DETERMINATION OF PARKING TAX BY CITY AUDITOR; APPEAL.
.010 If any operator shall fail or refuse to collect th e parking tax and to make, within the time permitted, any report and remittance of tax the City Auditor shall proceed in such manner as the City Auditor may deem best to ob tain facts and information on which to base an estimate of the tax and the City Auditor shall thereupon proceed to determine a nd assess the Tax against such operator. If any operator shall fail or refuse to collect the prope r amount of tax due pursuant to this chapter as determined by the City Aud itor pursuant to Section 2.15.100 hereof, the City Auditor shall proceed to determine and assess th e tax due against the operator. The City Auditor shall give notice of any amount so assessed under this subsecti on by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator at the operator's last known address.
.020 An operator who contests the amount assessed may, within ten days after the serving or mailing of such notice, make an Applicatio n for Hearing to the License Collector. The Application for Hearing shall spec ify the basis of the appeal a nd amount of tax contested. The License Collector may request additional information pertaining to the appeal which information must be submitted prior to scheduling a hearing on the appeal. If Applica tion for Hearing is not made within the time prescribed, the tax assessed shall be final and conclusive and immediately due and payable.
.030 If Application for Hearing is timely made, a H earing Officer shall be appointed by the License Collector in conformance with the provis ions of subsection .050 within fifteen days of the receipt thereof to conduct a he aring within sixty days of th e date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing
7 Officer shall give not less than fifteen days' written notice to the operator to show cause at a time and place fixed in the notice why the amount assessed should not be fixed for such tax. At the hearing, the operator may appear and offer evidence why the tax assessed should not be so fixed.
A rebuttable presumption shall exist at the heari ng that the amount of tax assessed is correct and the burden of proof shall be upon the operator.
.040 Within thirty days after the conclusion of the hearing, the Hearing Officer shall determine the proper amount of the tax and shall thereafter give written notice to the operator and the License Collector of such determination. The am ount determined to be due shall be due and payable fifteen days from the da te of service of the written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty day period for pr eparing his or her determination, after informing the parties of his or her intention to do so.
.050 For matters involving an amount in contro versy of $100,000 or less, the License Collector shall appoint an Employee Hearing Officer, or s ubject to agreement of the parties, the City Hearing Officer, as said term s are defined in subsection 1.1 2.110.010 of this Code. For matters involving an amount in controversy in excess of $100,000, the matter shall be referred to the City Hearing Officer.
.060 Notwithstanding the provisions of Sect ion 1.12.110 of this Code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the operator or to Anaheim. Any time limits provided in this section may be waived by the mutual agreement of the parties.
.070 If any Parking Facility Operator fails or re fuses to collect the Parking Tax and to submit to the City, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the Lice nse Collector shall proceed in such manner as the License Collector may deem best to obtain facts and info rmation on which to base an estimate of taxes due.
.080 As soon as the License Collector procures su ch facts and information upon which to base the assessment of any tax imposed by this chapte r and payable by any Parking Facility Operator who has filed or refuses to collect the same to make such report and remittance, the License Collector shall proceed to determ ine and assess against such Parking Facility Operator the tax, interest and penalties provided for by this chapter.
.090 In case such determ ination is made, the License Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the Parking Facility Operator so assessed at its last known place of address.
.100 Such Parking Facility Operator may within te n (10) days after the serving or mailing of such notice, submit a request in writing to the License Collector for a hearing (Application for Hearing to the License Collector) specifying the basis of the appeal and amount of tax contested. on the amount assessed. The License Collector ma y request additional information pertaining to the appeal which information mu st be submitted prio r to scheduling a hear ing on the appeal. If
8 Application for Hearing is not ma de within the time prescribed, th e tax assessed shall be final and conclusive and immediately due and payable.
.110 If Application for Hearing is timely made, a Hearing Office r shall be appointed by the License Collector in conformance with the provisions of this section within fifteen (15) days of the receipt thereof to conduct a hear ing within sixty (60) days of the date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing Officer shall give not less than fifteen (15) days' written notice to the Parking Facility Operator to show cause at a time and place fixed in the notice why the amount assessed should not be fixed for such tax. At the heari ng, the Parking Facility Operator may appear and offer evidence why the tax assessed should not be so fixed. A rebuttable presumpt ion shall exist at the hearing that the amount of tax assessed is correct and the burden of pr oof shall be upon the Parking Facility Operator.
.120 Within thirty (30) days af ter the conclusion of the hear ing, the Hearing Officer shall determine the proper amount of th e tax and shall thereafter give written notice to the Parking Facility Operator and the License Collector of such determination. The amount determined to be due shall be due and payable fifteen (15) days from the date of service of the written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty-day (30-day) period for preparing his or her determination, after informing the parties of his or her intention to do so.
.130 For matters involving an amount in c ontroversy of $100,000 or less, the License Collector shall appoint an Employ ee Hearing Officer, or subject to agreement of the parties, the City Hearing Officer, as said terms are de fined in subsection 1.12.110.010 of this code. For matters involving an amount in controversy in excess of $100,000, the matter shall be referred to the City Hearing Officer.
.140 Notwithstanding the provisions of Section 1.12.110 of this code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the Parking Facility Operator or to the City. Any time limits provided in this section may be waived by the mutual agreement of the parties.
2.16.100 PAYMENT UNDER PROTEST REQUIRED.
.010 Notwithstanding any provision to the contrary , any Parking Facility Operator tendering payment of the tax, or any portion thereof, sh all for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validi ty of such tax pursuant to any procedure available in this chapter or a ny other legal remedy, unles s the payment is made under written protest. Written protest shall be made only by the following methods:
.0101 A written notation set forth on the check, money order or negotiable instrument by which payment is tendered, that the payment is made under protest; or,
.0102 A written notice that the payment is made under protest delivered to the License Collector at the time of payment of the tax.
9 2.16.110 STATEMENT OF TAX NOT CONCL USIVE; RECORDS; AUDIT; AND CONFIDENTIALITY.
.010 No reports or statements of a Parking Facility Operator sh all be conclusive as to the matters set forth therein, nor shall the filing of su ch reports or statements preclude the City from collecting by appropriate action such sum as is actually due and payable. Each report or statement and each of the items th erein shall be subject to audi t and verification by the City Auditor, or authorized agents of the City, w ho are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the tax due.
.020 Every Parking Facility Operator shall keep and preserve for a period of not less than four (4) years all records as may be necessary to determine the tax, which records shall be made available upon demand of the City Auditor at all reasonable times. Records which shall be kept shall include, but are not limited to, records of admission on a daily ba sis by number and price and all cash register tapes, internal reports, bank deposits, other receipts of original entry, general ledgers, etc. The City Auditor may investigate the character of the business of the Parking Facility Operator in order to verify the accuracy of any returns/refunds. Each Parking Facility Operator shall permit an examination of such books and records at a locati on within the City. In the event the books and records can not be made available within the City, the Parking Facility Operator shall reimburse the City for the cost of all transportation, lo dging, meals, portal-to- portal travel time, and other inci dental costs reasonably incurred by the City in conducting the audit.
.030 All tax returns, reports, audit findings, a nd any confidential or proprietary information furnished to or obtained by the City pursuant to this chapter shall be and remain confidential.
Unauthorized disclosure or use of such inform ation by any officer, agent, or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil or criminal action relating to the determination or recovery of the tax. This s ection shall not prohibit disclosure of statistical or cumulative information that does not identi fy any particular taxpayer, nor any disclosure compelled by order of court or judicial process.
2.16.120 TAX REFUND.
.010 Whenever the amount of any Parking Tax, intere st or penalties has been overpaid or paid more than once or has been erroneously collected or received by the City under this chapter, it may be refunded as provided in subsections .020 and .030 of this section, provided a claim in writing therefor, stating under the penalty of perjury the specific grounds upon which the claim is founded, is filed with the License Collector within three (3) years of the date of payment. The claim shall be on forms furnished by the License Collector.
.020 A Parking Facility Operator may claim a refund or take as credit against taxes collected and remitted the amount ove rpaid, paid more than once, or erroneously collected or received when it is established in a manner prescribed by the License Collector that the Person from whom the tax has been collected was not an O ccupant; 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
10 the Occupant or credited to the Parking Fees subsequently payable by the Occupant to the Parking Facility Operator.
.030 An Occupant may obtain a refund of taxes ove rpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided by subsection .010 of this section, but only when the tax was paid by the Occupant directly to the License Collector, or when the Occupant having paid the tax to the Parking Facility Operator establishes to the satisfaction of the License Co llector that the Occupa nt has been unable to obtain a refund from the Parking Facility Operat or who collected the tax and who actually remitted the amount of tax collected to the City.
.040 No refund shall be paid under the provisi ons of this section unless the claimant establishes a right to such a refund by written records showing entitlement thereto.
2.16.130 ACTION TO COLLECT.
Any tax required to be paid by any Occupant under the provisions of th is chapter shall be deemed a debt owed by the Occupant to the Cit y. Any such tax collected by a Parking Facility Operator which has not been paid to the City shall be deemed a debt owed by the Parking Facility Operator to the City. Any Person owing money to the City under the provisions of this chapter shall be liable therefor in any action brought in the name of the City for th e recovery of such amount.
2.16.140 PROHIBITED ACTS.
.010 Any Parking Facility Operator or other person who fails or refuses to furnish any return required under this chapter; or to furnish any retu rn required to be made; or who fails or refuses to furnish a supplemental return for the purpose of correctin g, amending, or providing additional information to a return previously filed; or who fails or refuses to furnish any other data required by the License Collector; or who re nders a false or fraudulent retu rn or claim, is guilty of a violation of this code.
.020 Any Person who is required to make, render, si gn, or verify any report or claim, and who makes any false or fraudulent report or claim with the intent to de feat or evade the determination of any amount due under th is chapter, is guilty of a violation of this code and sh all be subject to civil citations and fines, including but not limite d to those set forth in Chapter 1.20, and to any other remedies available at law or in equity.
2.16.150 REMEDIES CUMULATIVE.
All remedies prescribed by this chapter or any other provisions of law and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
2.16.160 ENFORCEMENT OF CHAPTER.
11 .010 The License Collector and the City’s Code Enforcement Manager shall have the duty of enforcing the provisions of this chapter. The License Collector and Code Enforcement Manager and each of their deputies are hereby authorized to obtain such process or warrant as may be required and thereupon to enter, free of charge, at any reasonable time, a ny place of business, or to approach any person apparent ly conducting or employed in th e operation of a business, to verify compliance with the provisions of this chapter.
.020 Nothing in this section is inte nded to or shall operate to change or shall have the effect of changing the status of the License Collector or Code Enforcement Manager or their respective deputies from a public or miscellan eous officer or employee to an individual peace officer or safety member for purposes of retirement, work ers' compensation or similar injury or death benefits, or any other employee benefits to whic h said officer or employee would not have been entitled as a public employee prior to
a
doption of this section.
2.16.170 USE OF PROCEEDS.
The proceeds arising from the tax established by this chapter shall be credited to the General Fund of the City.
SECTION 2. ENVIRONMENTAL REVIEW.
The City Council hereby finds and determines that th is Ordinance relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefor e is not a project within the meaning of the California Environmental Qual ity Act ("CEQA") and the State CEQA Guidelines, Section 15378(b). Additionally, the tax authorized by this resolution and the re lated ordinance is a general tax that can be used fo r any legitimate governmental purpos e; it is not a commitment to any particular action. As suc h, under CEQA Guidelines section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from th e tax were used for a purpose that would have such effect , the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefor e, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 3. AUTHORITY OF CITY COUNCIL TO AMEND.
The City Council of the City of Anaheim is hereby authorized to amend Chapter 2.16 of the Anaheim Municipal Code in any manner that does not increase the rate of any tax or otherwise constitut96es a tax increase fo r which voter approval is requi red by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax.
SECTION 4. SEVERABILITY.
12 The City Council of the City of Anaheim hereby declares that should any section, paragraph, sentence, phrase, term or word of th is Ordinance be declared for any reason to be invalid, it is the intent of the City Council that it would have a dopted all other po rtions of this Ordinance independent of the e limination herefrom of any such portion as may be declared invalid. If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, su ch decision shall not affect the validity of the remaining portions of this Or dinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subdi vision, paragraph, sentence, clause and phrase thereof, irrespective of the fact that any one (or more) sectio n, subdivision, paragraph, sentence, clause or phrase had been declared invalid or unconstitutional.
SECTION 5. SAVINGS CLAUSE.
Neither the adoption of this Ordinance nor the repeal of any other or dinance of this City shall in any manner affect the pr osecution for violations of ordi nances, which violations were committed prior to the effective date hereof, nor be construed as a waiver of any license or penalty or the penal provisions ap plicable to any violation ther eof. The provisions of this Ordinance, insofar as they are substantially the same as ordinance provisions previously adopted by the City relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
SECTION 6. ELECTION REQUIRED.
This Ordinance shall not become operative unless and until a majority of the electors voting on this measure vote to approve the imposition of the tax at the General Municipal Election to be held on Tuesday, November 3, 2026.
SECTION 7. CERTIFICATION.
Following the City Clerk's certification that the People of Anaheim have approved this Ordinance, the Mayor shall sign this Ordinance and the City Clerk shall cause the same to be entered in the book of original ordinances of the City; and shall cause the same, or a summary thereof, to be published as required by law in the Anaheim Bulletin, a newspaper of general circulation, published and circulated in the City of Anaheim.
SECTION 8. EFFECTIVE DATE.
Pursuant to California Elections Code S ection 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Anaheim voting at the General Municipal Election on Tuesday, November 3, 2026. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
SECTION 9. ATTESTATION OF ORDINANCE.
The City Clerk is hereby authorized to at test to the adoption of this Ordinance by the People voting thereon at the General Municipal Election on Tuesday, November 3, 2026
13 PASSED, APPROVED AND ADOPTED by the Pe ople of the City of Anaheim at the General Municipal Election held on Tuesday, November 3, 2026. Election results were certified by the City Council of the City of Anaheim on the _____ day of , 2026.
CITY OF ANAHEIM
By:__________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
_____________________________________
CITY CLERK OF THE CITY OF ANAHEIM