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Agenda packet, regular meeting, first session

California City City Council
September 26, 2023

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Agenda packet, regular meeting, first session
Meeting
September 26, 2023
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California City City Council
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Text extracted from the city's file for reading and search. Open the original on www.californiacity-ca.gov. That file is the official record.

ADDENDUM

CITY OF CALIFORNIA

CITY COUNCIL/HOUSING AUTHORITY/SUCCESSOR AGENCY
Tuesday, September 26, 2023
Regular Meeting

LATE COMMUNICATION
Correspondence attachments for DJ Twohig dated September 19, 2023 the additional pages to this late communication can be located at : https://www.californiacity-ca.gov/CC/index.php/business/businesslicenses/agendas-minutes/city-council-agendas-minutes/2020-agendas/2023 for viewing.

The following items were added to the City Council agenda after publishing and posting, but less than 72 hours before the meeting. Socorro Chavez, City Clerk 1 September 26, 2023
Proposed VARIED PER CLASS OR USE special parcel tax ballot measure with supporting red line draft and editable draft (word.doc) Code amendment to Section 3-2.1.

DJ Twohig <[email protected]>
Tue 9/19/2023 10:30 PM
To:City Clerk <[email protected]>;City Manager <[email protected]>;Joe D.

Barragan <[email protected]>;Kelly Kulikoff <kkulikoff@californiacityca.gov>;[email protected] <[email protected]>;Karen Macedonio <kmacedonio@californiacityca.gov>;Jim Creighton <[email protected]>;Michael Kulikoff <mkulikoff@californiacityca.gov> Cc:[email protected] <[email protected]>;'DJ Twohig'
<[email protected]>;[email protected] <[email protected]> 7 attachments (2 MB)

9.26.23 Proposed Alternative Funding Measures (w policy analysis).pdf; Measure C Special Assessments Delinquency Report Prelim 2nd half 2022-23.pdf; ST Code of Ordinance 3-2.1 (DJ presents DRAFT REDLINE 6.30.23) v2.pdf; ST Code of Ordinance 3-

2.1 (DJ presents DRAFT REDLINE 6.12.23).docx; ST Code of Ordinance 3-2.1 (UN-Edit DRAFT).docx; Vision 360 approved 1.12.16 (Fiscal highlighted).pdf; Govt Code 54954.3c Shall not prohibit public criticism.JPG; EXTERNAL MESSAGE: Use caution when clicking links or attachments Attn: City Clerk, Please include this email (including all attachments and by title) in the AGENDA PACKAGE under all future AGENDA items, etc. re possible Special Parcel Tax for review and consideration by sitting Council, include in the official record, attach all to the minutes and distribute as per policy at City Council meeting Tuesday September 26, 2023.

Attn: Acting City Manager Barragan, Honorable Mayor Kulikoff and Council, and Counsel Ponto, My office provides herewith cover letter with brief historical perspective, and Proposed alternative VARIED PER CLASS OR USE special parcel tax ballot measure. A supporting red line draft and editable draft (word.doc) Code amendment to Section 3-2.1 are also provided in the attachments.

The special parcel tax dependency scheme must be reduced and eliminated. The consequences of special parcel tax scheme, as constructed, and perpetrated on taxpayers is too destructive and does not help design or build a vibrant City.

Note: The table of special parcel tax delinquencies is 386 pages. DO NOT OMIT From the agenda package.

According to GOV’T CODE 54950 … The people of this State do not yield their sovereignty to the agencies which serve them. The people, in delegating authority, do not give their public servants the right to decide what is good for the people to know and what is not good for them to know. The people insist on remaining informed so that they may retain control over the instruments they have created.

Thank you, in advance, for your attention to review, consider and comment.

Respectfully submitted,
D.J. Twohig
President/CEO
BIG WEST CORP. & CANNA SYSTEMS CORP.
"Building Better Communities"
Cell/Field #: 951.545.7294
2 September 26, 2023
8124 Great Circle Dr. California City, CA 93505 * Field 951.545.7294 * Email: [email protected] Page
1 September 26, 2023
Sent via email [email protected]; citymanager@californiacityca.gov; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]
[email protected]
Good afternoon,
Attn: Honorable Mayor Kulikoff, Mayor Pro-Tem Smith, City Council members Macedonio, Creighton and Kulikoff, M., Acting City Manager Joe Barragan, City Counsel Victor Ponto, Stakeholders and Parties of Interest
Subject: ‘Proposed alternative funding measures; under Government Code 53978’ identified in June 8 Zoom meeting held with Howard Jarvis Taxpayer’s Association Legal Director Laura Dougherty, City Counsel Victor Ponto, Mayor Kulikoff and Mayor Pro-Tem Smith hosted by KernTax Michael Turnipseed and Director D.J. Twohig.

City Council Agenda Item 9.26.23
CB. Special Parcel Tax Discussion

1. Review Historical Perspective by D.J. Twohig

2. Consideration of Alternative Funding Scheme

3. Recommendation (possible follow up action items)
On behalf of taxpayers in the agency, my office has proposed a strategic plan to end the parcel tax dependency scheme as it is presently designed in California City and replace with alternative more appropriate and less destructive funding scheme(s).

Tens of thousands of properties lost at tax sale is a plague on assets and far too destructive scheme to continue. Alternative funding schemes must be organized. As of 12.31.22, the delinquency rate on special parcel taxes (and general property taxes) is over 16,630, or thirty-three percent (33%)1
. Nearly a thousand more lose

1 See attached 386 page Table of over 15,000 Delinquent Special Tax Bills for fiscal year 2022-23 eff. Preliminary 2nd half report published 5.15.23 * Communications
Be Positive
SM
* Social Media
Management
* Public Relations &
Outreach
* Public Policy
Research
- Land Use Analysis,
Conclusions &
Recommended
Actions
- Budget Analysis
- Economic Analysis
* Municipal
Strategies &
Solutions
- Special Projects
* Economic &
Community
Developer
* Project
Management
- Project Team
Organization
* AREA 420 ®
Commercial Real
Estate Services
- Brokerage Agency
- Property
Management
- Leasing & Rental
Services
3 September 26, 2023
8124 Great Circle Dr. California City, CA 93505 * Field 951.545.7294 * Email: [email protected] Page
2 their properties each year at tax sale. Further anecdotal analysis can be found in resources attached.

I am requesting City Officials consider alternative, lawful funding schemes available to support general services as part of a fiscal sustainability model.

My conclusions and recommended actions follow:

All five marching orders identified below must be assigned to an accountable management team with implementation targets clearly established as part of a strategic fiscal sustainability plan (and be honored by City Council and management teams).
i) CBT tax administrator impose, collect and report (w accurate and timely records), per Administrative Scope already in the Code 3-2.8. ii) Economic Development on steroids - fast track implementation, project tracking, and updating council and public.
iii) Budget priority setting, using GFOA best practices as a guide iv) Strategic fiscal sustainability plan,
v) Special Tax (ST) Rate Reduction plan2

vi) End the ST dependency scheme to help restore equity (the future investment) in real properties in California City,
I believe the only way to unify staff (including public safety), public, taxpayers, stakeholders is to organize a conscious, reasonable, and viable plan to sustain public safety.

In the event Parks or Streets seek a funding scheme, is best to seek those funding sources separately as they should be funded in the general fund. NONE are special projects. FOCUS on strategic plans to sustain general services in the general fund - by investing in attraction of job creating industries and growing the tax base.

I am asking KernTax and Howard Jarvis Taxpayers Association to consider supporting i) the end of the current special parcel tax scheme in California City as it is designed for public safety, levied flat rate per parcel, and ii) support for alternative funding schemes; a) ramp up economic development and b) ballot support for a special parcel tax levy VARIED PER CLASS OR USE as described in Government Code 53978, options to consider below.

2 See corrections necessary to Subsection 3-2.1.504
4 September 26, 2023
8124 Great Circle Dr. California City, CA 93505 * Field 951.545.7294 * Email: [email protected] Page
3 Amend Section 3-2.1.503 – Maximum rate.

The rate of the tax against each lot and parcel in any tax year shall not exceed the varied rates per year identified in Subsection below, less the parcel rate reduction for that tax year calculated pursuant to Section 3-2.1.504 (corrected to eliminate ‘rounding down’ gimmicks).

Varied rate class (use) options for consideration:
(a) i) $150 per improved parcel, and ii) $75 per vacant parcel, subject to reduction plan, initially generating estimated $3.25M annually, or (b)i) $125 per improved parcel, and ii) $50 per vacant parcel, subject to reduction plan, initially generating estimated $2.3M annually, or
(c) i) $100 per improved parcel, and ii) $50 per vacant parcel (similar special parcel tax imposed by Desert Hot Springs), subject to reduction plan, initially generating $2.2M Amend Section 3-2.1.504 – Rate Reduction.

Eliminate goofy gimmicks such as “rounding down to the nearest cent” (a) For each tax year, the Finance Director shall calculate a per parcel varied (use) rate reduction. He or she shall present his or her calculation of the varied rate reduction to the City Council as part of the budget process and consistent with tax assessor’s timeline necessary to levy the tax.
(b) The per parcel varied rate reduction shall be the amount, calculated equally on a per parcel basis, that would be necessary to raise an amount of revenue equal to ninety percent of "new revenue."
(c) For purposes of this section, "new revenue" means the amount calculated by subtracting the "qualified revenue" collected in Fiscal Year 2023-2024 from the "qualified revenue" collected (or projected by the Finance Director to be collected less estimated property tax defaults and delinquencies) during the fiscal year immediately prior to the current tax year. For example, for purposes of calculating the rate reduction applicable to the tax levied in Tax Year 2025-2026, "new revenue" would be calculated by subtracting the "qualified revenue" collected in Fiscal Year 2024-2025 from the "qualified revenue" collected in Fiscal Year 2023- 2024.
(d) For purposes of this section, "qualified revenue" means all tax receipts from (i) the ad valorem property tax; (ii) the sales and use tax imposed pursuant to the Uniform Local Sales and Use Tax Law of the City of California City; and (iii) the cannabis business tax imposed pursuant to Section 3-2.8.050 of this Code.

Note: ** Do not confuse the importance of the past ballot measure rate reduction plan with the convoluted and irresponsible ‘invalid math formula’ used by FINANCE DEPT. Eliminating the “rounding down to the nearest cent” convolution (and amount projected to be collected) language cited during rate setting found in Code Section 3-2.1.504(b) will eliminate the invalid math formula used by Finance, which is a 5 September 26, 2023
8124 Great Circle Dr. California City, CA 93505 * Field 951.545.7294 * Email: [email protected] Page
4 clear violation of California Constitution. See KernTax letter to City Council and HJTA primer letter to City Council clarifying the same.

A preliminary redline draft of proposed corrections to Code 3-2.1 has been attached for reference.

In the event further analysis of VARIED RATE PER CLASS OR USE has merit to the City Council for consideration, a follow up discussion may be scheduled to review available analysis on the relevancy of proposed special parcel tax scheme as described in Government Code 53978, and the possible draft ballot measure and draft Ordinance corrections relating thereto.

I look forward to your insight and support in ending the special parcel tax dependency scheme and assisting with more appropriate revenue sources for general services including public safety.

Thank you for consideration,
Sincerely,
D.J. Twohig, President /CEO
Big West Corp.
[email protected]
951.545.7294 Field/Cell
Attachments;

1. Existing Code of Ordinances 3-2.1 Special Parcel Tax,

2. .doc UN-Edit draft Code of Ordinance 3-2.1 Special Parcel Tax in word format (for easy edit).

3. .doc Proposed Redline Draft Code of Ordinance 3-2.1 Special Parcel Tax in word format (for easy edit).

4. .pdf of Redline Draft Code of Ordinance 3-2.1 Special Parcel Tax present for consideration
*** A very special thank you to City Officials, KernTax Executive Director Michael Turnipseed and HJTA Legal Director Laura Dougherty for participation.
6 September 26, 2023
DIVISION 5. - SPECIAL PARCEL TAX
Sec. 3-2.1.501. - Short title.

This Division may be referenced to as the California City Public Safety Only Special Parcel Tax Ordinance of 2018 24.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.502. - Tax levied.

An annual special tax is hereby levied by the City on all lots and parcels within the boundaries of the City other than lots and parcels that (i) are exempt from this tax pursuant to the Constitution or laws of the United States or of the Constitution or laws of the State of California or (ii) are exempt from the ad valorem property tax or have an ad valorem property tax liability of zero. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.503. - Maximum rate.

The rate of the tax against each lot and parcel in any tax year shall not exceed fifty cents per day i) $125 for improved parcels, and ii) $50 for vacant parcels less the daily rate reduction for that tax year calculated pursuant to Section 3-2.1.504.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.504. - Rate reduction.
(a) For each tax year, the Finance Director shall calculate a daily per parcel varied (use) rate reduction.

He or she shall present his or her calculation of the varied rate reduction to the City Council as part of the budget process consistent with tax assessor’s timeline necessary to levy the tax. (b) The daily per parcel varied rate reduction shall be the amount, calculated equally on a per parcel per day basis (and rounded down to the nearest cent), that would be necessary to raise an amount of revenue equal to ninety percent of "new revenue."
(c) For purposes of this section, "new revenue" means the amount calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 2023-24 from the "qualified revenue" collected (or projected by the Finance Director to be collected less estimated property tax defaults and delinquencies) during the fiscal year immediately prior to the current tax year. For example, for purposes of calculating the rate reduction applicable to the tax levied in Tax Year 2020-2021 2025- 26, "new revenue" would be calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 2023-24 from the "qualified revenue" collected in Fiscal Year 2019-2020 2024-25. (d) For purposes of this section, "qualified revenue" means all tax receipts from (i) the ad valorem property tax; (ii) the sales and use tax imposed pursuant to the Uniform Local Sales and Use Tax Law of the City of California City; and (iii) the cannabis business tax imposed pursuant to Section 3-

2.8.050 of this Code.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.505. - Annual proceedings.

The City Council is authorized to determine for each tax year, by ordinance or resolution, the tax levied against each lot or parcel. The tax for a tax year shall be calculated based on a single varied flat rate per lot or parcel. The ordinance or resolution shall list each taxed lot or parcel by assessor's parcel number.

The ordinance or resolution shall constitute the official record of the assessment of the special tax, and a 7 September 26, 2023
copy thereof, together with any other pertinent data, shall be transmitted to the appropriate county officials to facilitate collection of the tax.

The tax levied against any lot or parcel pursuant to this section for a tax year shall be no greater than 365 (or 366 if the tax year contains a leap day) times the daily varied rate permissible pursuant to Section 3-

2.1.503.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.506. - Collection.

The tax shall be collected by the County of Kern in the same manner and subject to the same penalty and procedure as ad valorem property taxes collected by the county. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The county may deduct its reasonable costs incurred for the service before remittal of the balance to the city. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.507. - Use of funds.

All tax proceeds received shall be divided evenly between two (2) special funds: (i) 55% to the Police Special Tax Fund and (ii) 45% to the Fire/EMS Special Tax Fund.

Funds in the Police Special Tax Fund, and earnings thereon, shall be used only for police equipment, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch), maintenance expenses, personnel costs and associated overhead costs.

Funds in the Fire/EMS Special Tax Fund, and earnings thereon, shall be used only for fire, emergency medical services, code enforcement, equipment, apparatus, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch); maintenance expenses, fire prevention program expenses, personnel costs and associated overhead costs. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.508. - Accountability.

For so long as proceeds of the tax remain unexpended, the Finance Director of the City shall file an annual report with the City Council stating the amount of taxes collected, the amount expended, and the purpose of the expenditures. Such annual report shall relate to the Fiscal Year most recently ended and may be incorporated into or filed with the annual budget, audit or other appropriate routine report to the City Council.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.509. - Duration.

The levy of tax shall commence with tax year 2018-19 2024-25. The final levy of the tax shall be for tax year 2023-2024, 2027-28 unless the tax is extended by a vote of the people. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.510. - Amendment.

The City Council may, by ordinance, amend, repeal, renumber or recodify any or all of the provisions of this section; provided, however, that no ordinance extending the tax beyond the dates set forth in Section 3- 8 September 26, 2023

2.1.509 or increasing the maximum rate of the tax shall be effective unless submitted to, and approved by, the voters of the City as required pursuant to the applicable law at the time of such action ( Ord. No. 18-767, § 1, 7-31-2018 )
9 September 26, 2023
DIVISION 5. - SPECIAL PARCEL TAX
Sec. 3-2.1.501. - Short title.

This Division may be referenced to as the California City Public Safety Only Special Parcel Tax Ordinance of 2018 24.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.502. - Tax levied.

An annual special tax is hereby levied by the City on all lots and parcels within the boundaries of the City other than lots and parcels that (i) are exempt from this tax pursuant to the Constitution or laws of the United States or of the Constitution or laws of the State of California or (ii) are exempt from the ad valorem property tax or have an ad valorem property tax liability of zero. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.503. - Maximum rate.

The varied rate of the tax against each lot and parcel in any tax year shall not exceed fifty cents per day i) $125 for improved parcels, and ii) $50 for vacant parcels less the daily rate reduction for that tax year calculated pursuant to Section 3-2.1.504. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.504. - Rate reduction.
(a) For each tax year, the Finance Director shall calculate a daily per parcel varied (use) rate reduction. He or she shall present his or her calculation of the varied rate reduction to the City Council as part of the budget process consistent with tax assessor’s timeline necessary to levy the tax.
(b) The daily per parcel varied rate reduction shall be the amount, calculated equally on a per parcel per day basis (and rounded down to the nearest cent), that would be necessary to raise an amount of revenue equal to ninety percent of "new revenue." (c) For purposes of this section, "new revenue" means the amount calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 2023-24 from the "qualified revenue" collected (or projected by the Finance Director to be collected less estimated property tax defaults and delinquencies) during the fiscal year immediately prior to the current tax year.

For example, for purposes of calculating the rate reduction applicable to the tax levied in Tax Year 2020-2021 2025-26, "new revenue" would be calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 2023-24 from the "qualified revenue" collected in Fiscal Year 2019-2020 2024-25.
(d) For purposes of this section, "qualified revenue" means all tax receipts from (i) the ad valorem property tax; (ii) the sales and use tax imposed pursuant to the Uniform Local Sales and Use Tax Law of the City of California City; and (iii) the cannabis business tax imposed pursuant to Section 3-2.8.050 of this Code.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.505. - Annual proceedings.

The City Council is authorized to determine for each tax year, by ordinance or resolution, the tax levied against each lot or parcel. The tax for a tax year shall be calculated based on a single varied flat rate per lot or parcel. The ordinance or resolution shall list each taxed lot or parcel by assessor's parcel number. The ordinance or resolution shall constitute the official record of the assessment of 10 September 26, 2023
the special tax, and a copy thereof, together with any other pertinent data, shall be transmitted to the appropriate county officials to facilitate collection of the tax.

The tax levied against any lot or parcel pursuant to this section for a tax year shall be no greater than 365 (or 366 if the tax year contains a leap day) times the daily varied rate permissible pursuant to Section 3-2.1.503.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.506. - Collection.

The tax shall be collected by the County of Kern in the same manner and subject to the same penalty and procedure as ad valorem property taxes collected by the county. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The county may deduct its reasonable costs incurred for the service before remittal of the balance to the city. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.507. - Use of funds.

All tax proceeds received shall be divided evenly between two (2) special funds: (i) 55% to the Police Special Tax Fund and (ii) 45% to the Fire/EMS Special Tax Fund.

Funds in the Police Special Tax Fund, and earnings thereon, shall be used only for police equipment, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch), maintenance expenses, personnel costs and associated overhead costs.

Funds in the Fire/EMS Special Tax Fund, and earnings thereon, shall be used only for fire, emergency medical services, code enforcement, equipment, apparatus, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch); maintenance expenses, fire prevention program expenses, personnel costs and associated overhead costs. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.508. - Accountability.

For so long as proceeds of the tax remain unexpended, the Finance Director of the City shall file an annual report with the City Council stating the amount of taxes collected, the amount expended, and the purpose of the expenditures. Such annual report shall relate to the Fiscal Year most recently ended and may be incorporated into or filed with the annual budget, audit or other appropriate routine report to the City Council.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.509. - Duration.

The levy of tax shall commence with tax year 2018-19 2024-25. The final levy of the tax shall be for tax year 2023-2024, 2027-28 unless the tax is extended by a vote of the people. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.510. - Amendment.

The City Council may, by ordinance, amend, repeal, renumber or recodify any or all of the provisions of this section; provided, however, that no ordinance extending the tax beyond the dates set forth in Section 3-2.1.509 or increasing the maximum rate of the tax shall be effective unless submitted to, and approved by, the voters of the City as required pursuant to the applicable law at the time of such action
11 September 26, 2023
( Ord. No. 18-767, § 1, 7-31-2018 )
12 September 26, 2023
DIVISION 5. - SPECIAL PARCEL TAX
Sec. 3-2.1.501. - Short title.

This Division may be referenced to as the California City Public Safety Only Special Parcel Tax Ordinance of 2018.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.502. - Tax levied.

An annual special tax is hereby levied by the City on all lots and parcels within the boundaries of the City other than lots and parcels that (i) are exempt from this tax pursuant to the Constitution or laws of the United States or of the Constitution or laws of the State of California or (ii) are exempt from the ad valorem property tax or have an ad valorem property tax liability of zero. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.503. - Maximum rate.

The rate of the tax against each lot and parcel in any tax year shall not exceed fifty cents per day, less the daily per parcel rate reduction for that tax year calculated pursuant to Section 3-2.1.504. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.504. - Rate reduction.
(a) For each tax year, the Finance Director shall calculate a daily per parcel rate reduction. He or she shall present his or her calculation of the rate reduction to the City Council as part of the budget process.
(b) The daily per parcel rate reduction shall be the amount, calculated on a per parcel per day basis (and rounded down to the nearest cent), that would be necessary to raise an amount of revenue equal to ninety percent of "new revenue."

(c) For purposes of this section, "new revenue" means the amount calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 from the "qualified revenue" collected (or projected by the Finance Director to be collected) during the fiscal year immediately prior to the current tax year. For example, for purposes of calculating the rate reduction applicable to the tax levied in Tax Year 2020-2021, "new revenue" would be calculated by subtracting the "qualified revenue" collected in Fiscal Year 2017-2018 from the "qualified revenue" collected in Fiscal Year 2019-2020.
(d) For purposes of this section, "qualified revenue" means all tax receipts from (i) the ad valorem property tax; (ii) the sales and use tax imposed pursuant to the Uniform Local Sales and Use Tax Law of the City of California City; and (iii) the cannabis business tax imposed pursuant to Section 3-

2.8.050 of this Code.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.505. - Annual proceedings.

The City Council is authorized to determine for each tax year, by ordinance or resolution, the tax levied against each lot or parcel. The tax for a tax year shall be calculated based on a single flat rate per lot or parcel. The ordinance or resolution shall list each taxed lot or parcel by assessor's parcel number. The 13 September 26, 2023
ordinance or resolution shall constitute the official record of the assessment of the special tax, and a copy thereof, together with any other pertinent data, shall be transmitted to the appropriate county officials to facilitate collection of the tax.

The tax levied against any lot or parcel pursuant to this section for a tax year shall be no greater than 365 (or 366 if the tax year contains a leap day) times the daily rate permissible pursuant to Section 3-2.1.503. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.506. - Collection.

The tax shall be collected by the County of Kern in the same manner and subject to the same penalty and procedure as ad valorem property taxes collected by the county. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The county may deduct its reasonable costs incurred for the service before remittal of the balance to the city. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.507. - Use of funds.

All tax proceeds received shall be divided evenly between two (2) special funds: (i) the Police Special Tax Fund and (ii) the Fire/EMS Special Tax Fund.

Funds in the Police Special Tax Fund, and earnings thereon, shall be used only for police equipment, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch), maintenance expenses, personnel costs and associated overhead costs.

Funds in the Fire/EMS Special Tax Fund, and earnings thereon, shall be used only for fire, emergency medical services, code enforcement, equipment, apparatus, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch); maintenance expenses, fire prevention program expenses, personnel costs and associated overhead costs. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.508. - Accountability.

For so long as proceeds of the tax remain unexpended, the Finance Director of the City shall file an annual report with the City Council stating the amount of taxes collected, the amount expended, and the purpose of the expenditures. Such annual report shall relate to the Fiscal Year most recently ended and may be incorporated into or filed with the annual budget, audit or other appropriate routine report to the City Council.
( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.509. - Duration.

The levy of tax shall commence with tax year 2018-19. The final levy of the tax shall be for tax year 2023- 2024, unless the tax is extended by a vote of the people. ( Ord. No. 18-767, § 1, 7-31-2018 )
Sec. 3-2.1.510. - Amendment.

The City Council may, by ordinance, amend, repeal, renumber or recodify any or all of the provisions of this section; provided, however, that no ordinance extending the tax beyond the dates set forth in Section 3- 14 September 26, 2023

2.1.509 or increasing the maximum rate of the tax shall be effective unless submitted to, and approved by, the voters of the City as required pursuant to the applicable law at the time of such action ( Ord. No. 18-767, § 1, 7-31-2018 )
15 September 26, 2023
VISION 360
A.Economic Opportunity

1. Provide marketing of the community. Lead Agencies: EDC & City – Goal Completion 12 Mo.
• Tourism, Residential, Medical Facilities, Commercial & Industrial Development • Examine and promote recreational capabilities of California City - Lead Agencies: California City; Police Department, Parks & Recreation, Local Organizations - Goal Completion 8-10 Mo.
a) Media Kits, Website, Brochures

1. Available Commercial Property

2. Available Industrial Property

3. Available Aviation Related Property
b) Creation of Public Relations Position
B. Public Safety & Code Enforcement

1. Police Department:
• Public Safety Programs - Clean up the City Crime - Project Implementation 6 Mo.
a) Nuisance Homes, Issuance of citations for non-compliance to property owners
b) Agreements with commercial property owners to address loitering c) Changing the Muni Code on curfew violations; enhance maximum penalty if crime is committed during truancy; parental accountability d) Increase of fines - review of current fee schedule under public safety purview
• Officer Protection Improvement
a) Vests, Tasers, Backup Patrol Vehicles, Staffing, K9s, Body Cameras, Networkability, External Agency communication, Access to Central Notification/Information database/s
C. Fiscal Stability
• Reduce Special Tax - public workshops to address long term solutions for a more permanent funding solutions
• Alternative Source of Revenue/ Special Tax (uniformly applied) a) Creation of Committee to Implement Ideas for an Alternative Revenue Source that Reports to Council
b) Possible Consideration of a "one bill per property owner" tax instead of tax per parcel.
1 C. Fiscal Stability
• Reduce Special Tax - public workshops to address long term solutions for a more permanent funding solutions
• Alternative Source of Revenue/ Special Tax (uniformly applied) a) Creation of Committee to Implement Ideas for an Alternative Revenue Source that Reports to Council
b) Possible Consideration of a "one bill per property owner" tax instead of tax per parcel.
16 September 26, 2023
VISION 360
D. Quality of Life
• Transportation planning that is energy efficient
• Community Clean-up programs, seek & apply for grant funding to offset costs a) Identify problem areas - create priority schedule - Lead: Public Safety E. Infrastructure

1. Improve Areas that Attract Visitors: Lead Agencies: City- Contact Point, Public Works, EDC
• Central Park
• Pool House rebuild
• Lake beautification, removal of cat tails, overgrown vegetation, install aeration, PH balance - return of water activities
• Waterfall Improvement
• Walkway repair/maintenance
• Maintenance schedule

2. Improve our facilities
• Aggressively Address Aging Infrastructure
• Upgrade the Water Transmission System to regulate system wide delivery pressure • Improve well and pump sites; have at least two wells with Backup Power in the Event of Long Term Outage and other critical infrastructure
• Alternative methods in lieu of septic tanks, i.e. grinder systems that pump directly to the sewer system to reduce septic tank usage and saturation • Roadway Repair & Replacement
• Regular maintenance (slurry and or chip seal) in-between grant funding availability to repair/replace
• Continue to seek & apply for federal & state funding to improve roads & streets as the funding becomes available
• Entertain new ideas; technology, materials etc.
• Improve Sewer Treatment Facility to Ensure Growth in both Private & Commercial Areas
• Alternative to Sewer Implementation a) Placement of more Businesses and Residential Properties on Sewer
• Protect the City Aquifer - Implementation/participation with external agencies (AVEK, MPUD, Cal. City & Stakeholders) for the IRWMP
a) Apply for grant funding - IRWMP, Basin Plan
• Implement Impact Fee Schedule to include water, sewer, roads, fire, curbs, gutters, parks, street lighting, drainage, traffic signals etc. - Goal 6 Mo. - Lead: City Management, Public Works, Fire & Police Departments
• Veterans Housing (Legends)
2 17 September 26, 2023
VISION 360
• Focus on infill in the First Community
F. Land Use- Lead Planning Commission
• Infill housing is important but the selling of lost over 50 years has made it difficult for a builder to acquire multiple lots or create a subdivision a) Infill Development Needed with Incentives
b) M zoning is in the wrong areas of town (M2 small lots and is located where the cost of utilities makes impossible to service and M1 is on larger parcels close to utilities)
c) The best place for a shopping center is on the west end of town before the four lanes d) turn to two but no utilities to support commercial use G. Communication
• Improve external communication;
a) Press Releases
b) Banners
c) Electronic Signs d) Nixie, Etc.
• Everyone on the Council should do a tour of each department once a year.

H. Personnel
• Invest in People
• Do background checks on all new employees
• Accountability
• Provide training and tools to advance. and retain
3 18 September 26, 2023

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