“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipalservices and by forming partnerships with residents and organizationsin the constant pursuit of excellence.”
Page Item STANDING AGENDA ITEMS
1. Call to Order and Flag Salute
2. Roll call
3. Special Presentation: None
4. Public Comment:
This time is set aside for citizens to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an agenda item noted on the regular agenda, please address the Council when that item is open for public comment.
Each speaker is allocated three (3) minutes to speak. Speakers may not cede their time. Comments should be limited to matters within the jurisdiction of the City. Council discussion or action cannot be taken on items not listed on the agenda other than to receive comments. If you have documents to present to members of Council, please provide a minimum of seven (7) copies to the Deputy City Clerk. Email Comments may be submitted to the City Clerk’s Office ([email protected]). Items received no later than 12:00 pm on the day of the meeting will be provided to the City Council prior to the meeting. These items will NOT be read into the record.
5. Council and Staff Comments
6. Committee Updates:
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
Mt. Shasta City Council Regular Meeting Agenda
Monday, July 22, 2024, 5:30 p.m.
Mt. Shasta City Park Upper Lodge, 1315 Nixon Rd. Mt. Shasta, CA The meeting can also be viewed online at the
following link:
MountShasta.22Ave.tv
For the safety of our staff, the council, and public, we are no longer allowing members of the audience to carry large bags, backpacks, or other items outside of small personal items such as purses or satchels. Only service animals are allowed inside council chambers; nonservice pets are not allowed under any circumstances. Violators will be asked to remove the bag and/or animal, and refusal to do so will be cause for removal from the meeting.
Mt. Shasta City Council Regular Meeting July 22, 2024 1 Mt. Shasta Regular City Council Meeting Agenda
Monday, July 22, 2024
CITY COUNCIL BUSINESS
All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived. a. Approval of Minutes: July 8, 2024 Special and Regular Meetings b. Approval of Disbursements: Accounts Payable: 7/1, 7/10, 7/11, 7/16/2024; Total Gross Payroll and Taxes: For Period Ending 7/7/2024
c. Monthly Investment and Revenue Report
d. Approval of A Resolution Approving an Application for Funding and Execution of a Grant Agreement and Any Amendments Thereto from the 2023 and/or 2024 Funding Year of the State CDBG Program
Background: At the Council meeting on May 24th, 2024, a Letter of Intent (LOI) to develop the Landing was approved. Under the conditions set forth in the LOI, the developer, Pinsonneault Holdings, has one year to work with the City to prepare an approved development plan and purchase agreement. In order for the City to set forth a fair asking price and consistent with the LOI, the City has sought a commercial appraiser who is certified in performing MAI (Member Appraisal Institute) Commercial Appraisals based upon an initial highest and best use study. Council will discuss options for the appraisal and direct staff.
Report By: Todd Juhasz, City Manager
Recommended Council Action: Review a proposal to complete a highest and best use study and an MAI Commercial Appraisal in anticipation of the sale of the Landing and direct staff.
9. Approval of a one percent sales tax measure to be dedicated to public safety Background: As has been discussed at previous Council meetings, staff is bringing a proposed 1% increase in a Transactions and Use Tax along with the associated draft ordinance, resolution, and the required “Impartial Analysis of the Measure.” This is a special tax requiring a two-thirds vote for approval. If the measure does pass, the revenue that results from the increase could only be used for Police and Fire protection. Should the measure be approved, it will appear on the November 2024 ballot.
Report By: Todd Juhasz, City Manager
Recommended Council Action: approve the placement of a dedicated sales tax increase on the November ballot.
CITY COUNCIL/STAFF REPORTING PERIOD
10. Reports on Outside Meetings
Mt. Shasta City Council Regular Meeting July 22, 2024 2 4-66
67-69
Page
70-79
Mt. Shasta Regular City Council Meeting Agenda
Monday, July 22, 2024
11. Future Agenda Items and Meetings (Appearing on the agenda within 60-90 days):
a. Public Hearing: Housing Element Amendment – 8/12/2024 b. Amendments to the Short-Term Rental and Bed and Breakfast Ordinances – 8/12/2024 c. Beautification Committee Presentation to Council – TBD d. Approval of Funds to Complete a Survey of Washington Avenue – TBD e. Amendment of Parklet Ordinance – TBD
f. Graffiti Ordinance – TBD
g. Discussion and Possible Action: Rental, Lease, or Purchase of Lot Located at the northwest corner of Alma and N. Mt. Shasta Blvd – TBD
h. Discussion and Possible Action: Expansion of the Downtown Parking District Borders - TBD i. Discussion and Possible Action: Amendment to Sidewalk Ordinance – TBD j. Discussion and Possible Action: Snow Removal Operations – TBD
12. Adjourn
I, Kathryn Joyce, declare under penalty of perjury that this agenda has been posted at least 72 hours in advance at the Mt.
Shasta City Hall, 305 N. Mt. Shasta Blvd, Mt. Shasta, CA, in the glass case and on the City website at www.mtshastaca.gov.
Agendas and packets shall be made available at least 72 hours in advance of regular meetings and 24 hours in advance of special meetings on the City’s web site. Any writings or documents pertaining to an open session item provided to a majority of the City Council less than 72 hours prior to the meeting shall be made available on the City’s web site www.mtshastaca.gov.
Availability of Public Records: All public records related to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection at City Hall located at 305 North Mt. Shasta Blvd.
The City of Mt. Shasta does not discriminate on the basis of race, color, national origin, sex, religion, age or disability in employment or provision of services. In compliance with the Americans with Disabilities Act, if you need special assistance, a disability-related modification or accommodation, agenda materials in an alternative format, or auxiliary aids to participate in this meeting, please contact the Office of the City Clerk at 530-326-7516 or [email protected] as soon as possible.
Providing at least 72 hours’ notice will help ensure that reasonable arrangements can be made.
Mt. Shasta City Council Regular Meeting July 22, 2024 3 Mt. Shasta City Council Special Meeting DRAFT Minutes
Monday, July 8, 2024; 5:00 p.m.
City Park Upper Lodge 1315 Nixon Road, Mt. Shasta
“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipal services and by forming partnerships with residents and organizations in the constant pursuit of excellence.”
STANDING AGENDA ITEMS
1. Call to Order and Roll Call: At the hour of 5:04 p.m. Mayor Stackfleth called the meeting to order and led the audience in the flag salute. Councilmembers Stearns and Collings attended the meeting remotely.
Council Members Present: Stackfleth, Collings, Redmond, Stearns, Clure Council Members Absent: None
2. Interview of Applicant and Possible Appointment of Recreation and Parks District Board Member Council interviewed applicant Michael Bradley.
Council Action: Appoint Michael Bradley to the Recreation and Parks District Board.
MOTION: Clure
SECOND: Redmond
AYES: Clure, Redmond, Collings, Stearns, Stackfleth
NOES: None
ABSENT: None
ABSTAIN: None
3. Adjourn: There being no further business, the meeting was adjourned at 5:11 p.m.
Respectfully Submitted By: Kathryn M. Joyce, Administrative Assistant/Deputy City Clerk Mt. Shasta City Council Regular Meeting July 22, 2024 4 Mt. Shasta City Council Regular Meeting DRAFT Minutes
Monday, July 8, 2024; 5:30 p.m.
City Park Upper Lodge 1315 Nixon Road, Mt. Shasta
And
Hyatt Vacation Northstar at 970 Northstar Dr, Truckee, CA 96161 (Stearns) And
1400 E. Fairy Chasm Rd. Milwaukee WI 53217 (Collings)
“Our mission is to maintain the character of our “small town” community while striking an appropriate balance between economic development and preservation of our quality of life. We help create a dynamic and vital City by providing quality, cost-effective municipal services and by forming partnerships with residents and organizations in the constant pursuit of excellence.”
STANDING AGENDA ITEMS
1. Call to Order and Flag Salute: At the hour of 5:30 p.m. Mayor Stackfleth called the meeting to order and led the audience in the flag salute.
2. Roll Call:
Council Members Present: Stackfleth, Collings, Redmond, Stearns, Clure Council Members Absent: None
3. Special Presentation: None
4. Public Comment:
Heather McFall, Union Representative – Comments regarding the City Manager’s salary increase and lack of counteroffer to union proposals.
5. Council and Staff Comments:
Robert Gibson, Chief of Police – Update on Supreme Court ruling overturning Martin v. Boise.
Ken Kellogg, Public Works Director – Update on wastewater treatment plant.
Clarifying questions from Council.
6. Committee Updates: No committee updates.
a) Downtown Enhancement Advisory Committee
b) Library Tax Advisory Committee
c) Beautification Committee
d) Active Transportation Committee
CITY COUNCIL BUSINESS
Mt. Shasta City Council Regular Meeting July 22, 2024 5 City of Mt. Shasta Regular City Council Meeting Minutes Monday, July 8, 2024
7. Consent Agenda:
COUNCIL ACTION: Approved the following Consent Agenda items. All Resolutions and Ordinances on this agenda, or added hereto, shall be introduced or adopted, as applicable, by title only, and the full reading thereof is hereby waived.
a. Approval of Minutes: June 24, 2024 Special and Regular Meetings b. Approval of Disbursements: Total Gross Payroll and Taxes: For Period Ending 6/23/2024 c. Police Department Monthly Report June 2024
d. Adopting Two Resolutions Necessary to Approve, Authorize and Direct Execution of the Proposed Series 2024 Wastewater Revenue Bonds, along with the Forms of Certain Corresponding Financing Documents in connection with the Wastewater Treatment Plant Improvement Project: CCR-24-20 and CCR-24-21
COUNCIL ACTION: Approve items a-d
MOTION TO APPROVE: Clure
SECOND: Redmond
ROLL CALL VOTE:
AYES: Stackfleth, Collings, Redmond, Stearns, Clure
NOES: None
ABSENT: None
ABSTAIN: None
8. Public Hearing: First Reading of Ordinance CCO-24-XX Amendments to the Mt. Shasta Municipal Code – Short Term Rentals
Jeff Mitchem, Planning Director – Informed Council that this item would be postponed until August 12, 2024.
9. Discussion and Possible Action Regarding Stormwater Rate Increase Ballot Measure Ken Kellogg, Public Works Director – Review of staff report, suggested increase and what it could accomplish in terms of prevention and maintenance of the existing system.
Clarifying questions from Council.
No public comment.
Council discussion.
COUNCIL ACTION: Staff directed to place an $8 flat rate fee increase for all ratepayers on the November ballot.
10. Conceptual Plan for Development of the Landing
Jeff Mitchem, Planning Director – Comments about the Letter of Intent between Pinsonnault Holdings and the City of Mt. Shasta and the process moving forward; review of statutes that will need to be met including CEQA compliance and the surplus land act.
Clarifying questions from Council and discussion with staff.
No public comment.
COUNCIL ACTION: Members of the Council were happy with the conceptual design as a starting point for future development with the understanding that it can substantially change going forward, and that Council hopes that housing, particularly affordable housing, is addressed with the development of the property.
11. Reports on Outside Meetings: Mayor Stackfleth reported on library progress and a meeting with the Weist Law Group pertaining to the impact of pension coverage.
Mt. Shasta City Council Regular Meeting July 22, 2024 6 City of Mt. Shasta Regular City Council Meeting Minutes Monday, July 8, 2024
12. Future Agenda Items (Appearing on the agenda within 60-90 days):
COUNCIL ACTION: Reviewed items a through l. Items added:
a. Approval of Resolutions Requesting that the County Place a 1% Special Sales Tax Measure on the November Ballot Specific to Public Safety – 7/22/2024
b. Beautification Committee Presentation to Council – TBD c. Public Hearing: Housing Element Amendment – TBD
d. Approval of Funds to Complete a Survey of Washington Avenue – TBD e. Amendment of Parklet Ordinance – TBD
f. Graffiti Ordinance – TBD
g. Discussion and Possible Action: Rental, Lease, or Purchase of Lot Located at the northwest corner of Alma and N. Mt. Shasta Blvd – TBD
h. Discussion and Possible Action: Expansion of the Downtown Parking District Borders - TBD i. Discussion and Possible Action: Amendment to Sidewalk Ordinance – TBD j. Discussion and Possible Action: Snow Removal Operations – TBD Future Agenda Items Over 90 Days:
k. Discussion and Possible Action: Review of Chapter 13.95 Extraction and Exportation of Groundwater from the City of Mt. Shasta
l. Objective Design Standards Presentation/Discussion
13. Adjourn: There being no further business, the meeting was adjourned at 6:38 p.m.
Respectfully Submitted By: Kathryn M. Joyce, Administrative Assistant/Deputy City Clerk Mt. Shasta City Council Regular Meeting July 22, 2024 7 City Council Agenda Item #7b
Staff Report
Meeting Date: July 22, 2024
To: Mayor and City Council
From: Muriel Howarth Terrell, Finance Director
Subject: Approval of Warrants and Payroll
Recommendation:
Staff requests the Mayor and City Council Approve warrants paid including payroll benefits and withholding, and payroll distribution, in the amount of $1,002,835.99 Background & Summary:
Approval of Check Numbers 52539-52609 $ 413,464.67
Total Payroll Distribution $ 99,589.46
Total EFTPS – CalPERS, Nationwide $ 443,443.16
Total Payroll EFTPS Taxes $ 46,338.70
$ 1,002,835.99
Financial Impact:
Expenditures are consistent with the Budget that the City Council has adopted.
Attachments:
1.) Check Registers – 7/1/24, 7/10/24, 7/11/24, 7/16/24
2.) ACH Payroll Distribution – 7/11/24
3.) EFTPS Reports – payroll/CalPERS 7/11/24, 7/12/24
Regular
x Consent
Closed
Presentation
Mt. Shasta City Council Regular Meeting July 22, 2024 8 Mt. Shasta City Council Regular Meeting July 22, 2024 9 Mt. Shasta City Council Regular Meeting July 22, 2024 10 Mt. Shasta City Council Regular Meeting July 22, 2024 11 Mt. Shasta City Council Regular Meeting July 22, 2024 12 Mt. Shasta City Council Regular Meeting July 22, 2024 13 Mt. Shasta City Council Regular Meeting July 22, 2024 14 Mt. Shasta City Council Regular Meeting July 22, 2024 15 Mt. Shasta City Council Regular Meeting July 22, 2024 16 Mt. Shasta City Council Regular Meeting July 22, 2024 17 Mt. Shasta City Council Regular Meeting July 22, 2024 18 Mt. Shasta City Council Regular Meeting July 22, 2024 19 City Council Agenda Item # 7c
Staff Report
Meeting Date: July 22, 2024
To: Mayor and City Council
From: Muriel Howarth Terrell, Director of Finance
Subject: Revenue Status Update, Monthly Investment and Financial Report for the Period Ending June 30, 2024
Recommendation:
Staff respectfully requests the City Council review the provided information regarding the City’s revenue and investments.
Background & Summary:
Revenues:
Revenue for this report has been updated to recognize the collections for July 2023 through June 2024.
Property Tax Revenue:
The City has received $710,381 in property tax for the current fiscal year. The amount is $9,000 more than the prior year and $39,000 more than the budget.
Sales Tax Revenue:
The City has received $1,422,419 through June 30, 2024 in sales tax for fiscal year 2023-2024 for July 2023- April, 2024. There are two months of revenue remaining for collection.
Transient Occupancy Tax:
The city has received $1,009,404 in TOT for through June 2024 of fiscal year 2023-2024. Most of the collection for the 4th quarter 23/24 will be collected by the end of July 2024.
As of Junel 30, 2024, the combined funds the City of Mt. Shasta had invested in the Local Agency Investment Fund (L.A.I.F.) totaled $256,884. The June 2024 LAIF statement is attached, along with the performance data for the month of June 2024 . Most surplus funds over which the City has control are currently invested in ProEquities. The balance of the City’s cash funds are held in the pooled checking account with Tri Counties Bank and LAIF.
Regular
X Consent
Closed
Presentation
Mt. Shasta City Council Regular Meeting July 22, 2024 20 2 Current investment rates are:
L.A.I.F. June 30, 2024 4.480%
Treasury Note – 3 month May 31, 2024 5.41%
Treasury Note – 2 Yr. May 31, 2024 4.87%
Treasury Note – 5 Yr. May 31, 2024 4.51%
Treasury Note – 10 Yr. May 31, 2024 4.50%
Treasury Note – 30 Yr. May 31, 2024 4.65%
Bloomberg as reported by Chandler Asset Management
The LAIF average increased slightly from last month, with the all notes experiencing increases.
We continue to anticipate the LAIF rate slowly increasing staying just above 4%. Short term CD rates are now better than the LAIF rate and longer-term notes may offer better yields it does not give us the liquidity we need. The LAIF rate remains the best available rate that meets the City’s requirement for liquidity and safety.
Financial Impact:
The investments are in compliance with the City’s investment policy and provides for meeting the City’s cash flow needs for the next month and 6 month periods.
Compliance with 2014-17 City Council Strategic Plan:
The City Council’s leadership efforts to ensure adherence to the best possible financial practices and overall transparency falls under Strategic Focus IV – Grow Mt. Shasta Pride and Quality and the Municipal Responsibilities of Progressive Leadership and Financial Health and Economic Opportunity.
Attachments:
• LAIF Monthly Statement
• LAIF Performance Report
• LAIF Monthly Balances
• 2024 Chandler Asset Management June 2024
Mt. Shasta City Council Regular Meeting July 22, 2024 21 Mt. Shasta City Council Regular Meeting July 22, 2024 22 Mt. Shasta City Council Regular Meeting July 22, 2024 23 Mt. Shasta City Council Regular Meeting July 22, 2024 24 Mt. Shasta City Council Regular Meeting July 22, 2024 25 Mt. Shasta City Council Regular Meeting July 22, 2024 26 City Council Agenda Item # 7d
Meeting Date: July 22, 2024
To: Mayor and City Council
From: Finance Director, Muriel Howarth Terrell
Subject: Approval of A Resolution Approving an Application for Funding and Execution of a Grant Agreement and Any Amendments Thereto from the 2023 and/or 2024 Funding Year of the State CDBG Program Recommendation:
Staff respectfully requests the City Council adopt Resolutions CCR-24-XX Background & Summary:
The current proposal for these funds include includes two activities: further support for Planning and Technical Assistance, and Economic Development/Microenterprise Technical Assisstance.
Each of the two activities for funding is authorized to an amount not to exceed the total $1,060,000. Economic Development/Microenterprise Technical Assistance in the amount of $760,000 and Planning and Technical Assistance in the amount of $300,000.
Great Northern Servicers will lead activity delivery for these programs, and as such will be responsible for procurement of underwriters for loans, lead community outreach, provide technical assistance, and facilitate any direct interaction with the beneficiaries of the Microenterprise program.
Sub-receipeint agreements for both activities are included for Council’s review and detailed information regarding each activity.
Financial Impact:
The financial impact is $1,060,000.00 to be received over the next CDBG funding cycle to the City of Mt. Shasta.
Attachments:
Resolution 24-XX
Subrecipient Agreements
x Regular Session
Special Session
Emergency
Session
Closed Session
Mt. Shasta City Council Regular Meeting July 22, 2024 27 RESOLUTION CCR-24-XX
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MT. SHASTA
APPROVING AN APPLICATION FOR FUNDING AND
THE EXECUTION OF A GRANT AGREEMENT AND ANY AMENDMENTS
THERETO FROM THE 2023 AND/OR 2024 FUNDING YEAR OF THE STATE
CDBG PROGRAM
BE IT RESOLVED by the City Council of the City of Mt. Shasta as follows:
SECTION 1:
The City Council has reviewed and hereby approves the submission to the State of California of one or more application(s) in the aggregate amount, not to exceed, of $1,060,000 for the following CDBG activities, pursuant to the 2023 and 2024 CDBG NOFAs:
List activities and amounts
Activity (e.g. Public Services, Infrastructure,
etc.)
Dollar Amount Being Requested for the
Activity
Economic
Development/Microenterprise/Technical Asst.
$ 760,000
Planning & Technical Assistance $ 300,000
$
$
$
SECTION 2:
The City Council hereby approves the use of Program Income in an amount not to exceed $0.00 for the CDBG activities described in Section 1.
SECTION 3:
The City Council acknowledges compliance with all state and federal public participation requirements in the development of its application(s).
SECTION 4: The City
Council hereby authorizes and directs the Mayor or designee*, to execute and deliver all applications and act on the City’s behalf in all matters pertaining to all such applications.
Mt. Shasta City Council Regular Meeting July 22, 2024 28 SECTION 5:
If an application is approved, the Mayor or designee*, is authorized to enter into, execute and deliver the grant agreement (i.e., Standard Agreement) and any and all subsequent amendments thereto with the State of California for the purposes of the grant.
SECTION 6:
If an application is approved, the Mayor or designee*, is authorized to sign and submit Funds Requests and all required reporting forms and other documentation as may be required by the State of California from time to time in connection with the grant.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Mt. Shasta held on 7/22/2024 by the following vote:
AYES: Enter # of votes
NOES:
ABSENT:
ABSTAIN:
DATED: July 22, 2024
CITY OF MT. SHASTA
________________________
John Stackfleth, Mayor
ATTEST:
__________________________________
Kathryn Joyce, Deputy City Clerk
STATE OF CALIFORNIA
City of Mt. Shasta
I, Kathy Joyce, Deputy City Clerk of the City of Mt. Shasta, State of California, hereby certify the above and foregoing to be a full, true and correct copy of a resolution adopted by said City Council on this 7th day of July, 2024 and that said resolution has not been amended, modified, repealed, or rescinded since its date of adoption and is in full force and effect as of the date hereof.
____________________________________________
Kathryn Joyce, Deputy City Clerk of the City of Mt. Shasta, State of California
Mt. Shasta City Council Regular Meeting July 22, 2024 29 Mt. Shasta City Council Regular Meeting July 22, 2024 30 Mt. Shasta City Council Regular Meeting July 22, 2024 31 Mt. Shasta City Council Regular Meeting July 22, 2024 32 Mt. Shasta City Council Regular Meeting July 22, 2024 33 Mt. Shasta City Council Regular Meeting July 22, 2024 34 Mt. Shasta City Council Regular Meeting July 22, 2024 35 Mt. Shasta City Council Regular Meeting July 22, 2024 36 Mt. Shasta City Council Regular Meeting July 22, 2024 37 Mt. Shasta City Council Regular Meeting July 22, 2024 38 Mt. Shasta City Council Regular Meeting July 22, 2024 39 Mt. Shasta City Council Regular Meeting July 22, 2024 40 Mt. Shasta City Council Regular Meeting July 22, 2024 41 Mt. Shasta City Council Regular Meeting July 22, 2024 42 Mt. Shasta City Council Regular Meeting July 22, 2024 43 Mt. Shasta City Council Regular Meeting July 22, 2024 44 Mt. Shasta City Council Regular Meeting July 22, 2024 45 Mt. Shasta City Council Regular Meeting July 22, 2024 46 Mt. Shasta City Council Regular Meeting July 22, 2024 47 Mt. Shasta City Council Regular Meeting July 22, 2024 48 Mt. Shasta City Council Regular Meeting July 22, 2024 49 Mt. Shasta City Council Regular Meeting July 22, 2024 50 Mt. Shasta City Council Regular Meeting July 22, 2024 51 Mt. Shasta City Council Regular Meeting July 22, 2024 52 Mt. Shasta City Council Regular Meeting July 22, 2024 53 Mt. Shasta City Council Regular Meeting July 22, 2024 54 Mt. Shasta City Council Regular Meeting July 22, 2024 55 Mt. Shasta City Council Regular Meeting July 22, 2024 56 Mt. Shasta City Council Regular Meeting July 22, 2024 57 Mt. Shasta City Council Regular Meeting July 22, 2024 58 Mt. Shasta City Council Regular Meeting July 22, 2024 59 Mt. Shasta City Council Regular Meeting July 22, 2024 60 Mt. Shasta City Council Regular Meeting July 22, 2024 61 Mt. Shasta City Council Regular Meeting July 22, 2024 62 Mt. Shasta City Council Regular Meeting July 22, 2024 63 Mt. Shasta City Council Regular Meeting July 22, 2024 64 Mt. Shasta City Council Regular Meeting July 22, 2024 65 Mt. Shasta City Council Regular Meeting July 22, 2024 66 City Council Agenda Item #8
Staff Report
Meeting Date: 7/22/2024
To: Mayor and City Council
From: Todd Juhasz, City Manager
Subject: The Landing: Recommended approval of a highest and best use study and a commercial appraisal
Recommended Action: Council to review a proposal to complete a highest and best use study and an MAI Commercial Appraisal in anticipation of the sale of the Landing Background:
At the Council meeting on May 24th, 2024, a Letter of Intent (LOI) to develop the Landing was approved. Under the conditions set forth in the LOI, the developer, Pinsonneault Holdings, has one year to work with the City to prepare an approved development plan and purchase agreement. In order for the City to set forth a fair asking price and consistent with the LOI, the City has sought a commercial appraiser who is certified in performing MAI Commercial Appraisals based upon an initial highest and best use study. The consistent response we received from contacted firms is that at minimum, the work could not begin work within a nine month time frame. One firm, Sharrah, Dunlap, and Sawyer, was willing to perform the highest and best use study for between $15-$20k as well as an additional $12k for the appraisal. The turnaround time would be 120 days.
The City also contacted Chuck Ryan of Ryan Valuations (MAI certified) to perform a highest and best use study and the appraisal for between $8,000 and $12,000 to complete both and have promised a 60 day turnaround time. They were also the least expensive of all the firms that were contacted.
For the uninitiated, a highest and best use study looks at the current zoning for the site and assumes that a developer will build the site to its maximum allowable capacity under the site’s zoning designation(s). The study also acknowledges unusable areas; e.g. areas that will be developed for green space, land use covenants, topography that is too steep, compaction studies, and other unbuildable areas. The highest and best use of the site, while accounting areas that can’t be built or serve a purely public purpose are built are considered as part of the final appraisal. The appraisal is then used as a starting point for negotiating an appropriate and mutually agreed upon price for the disposition of the property (which will need to be approved by Council).
X Regular
Consent
Closed
Presentation
Mt. Shasta City Council Regular Meeting July 22, 2024 67 Mt. Shasta City Council Regular Meeting July 22, 2024 68 Mt. Shasta City Council Regular Meeting July 22, 2024 69 City Council Agenda Item #9
Staff Report
Meeting Date: 7/22/2024
To: Mayor and City Council
From: Todd Juhasz, City Manager
Subject: Approval of a one percent sales tax measure to be dedicated to public safety
Recommended Action: Council to approve the placement of a dedicated 1% sales tax increase on the November ballot.
Background:
As has been discussed at previous Council meetings, staff is bringing a proposed 1% increase in a Transactions and Use Tax along with the associated draft ordinance, resolution, and the required “Impartial Analysis of the Measure.” This is a special tax requiring a two-thirds vote for approval. If the measure does pass, the revenue that results from the increase could only be used for Police and Fire protection. Should the measure be approved, it will appear on the November 2024 ballot.
X Regular
Consent
Closed
Presentation
Mt. Shasta City Council Regular Meeting July 22, 2024 70 Page I of2
RESOLUTION CCR-24-XX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOUNT
SHASTA REQUESTING THE ELECTION CLERK OF THE COUNTY
OF SISKIYOU TO PLACE ON THE NOVEMBER 5, 2024
BALLOT A MEASURE TO ADOPT A SALES AND
TRANSACTION TAX
AS A SPECIAL TAX REQUIRING A TWO-THIRDS VOTE
WHEREAS, the City Council of the City of Mount Shasta desires to place on the November 5, 2024 Ballot a ballot measure to authorize the imposition of a ____% sales tax; and
WHEREAS, the ballot measure (Exhibit "A" attached) is a Special Tax with revenues to be used for Police and Fire Protection and requiring a two-thirds vote for adoption; and
NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of Mount Shasta does hereby resolve, declare, determine and order as follows:
Section 1: The City Council requests that the following question be placed on the November 5, 2024 Ballot:
City of Mount Shasta Sales and Transaction Tax to Fund Police and Fire Protection (Special Tax)
Shall an ordinance be adopted authorizing the City of Mount Shasta to collect a sales tax (Transaction and Use Tax) of ____% to be used for Police and Fire Protection and to remain in effect until repealed or amended by the electorate and which will raise approximately $________ annually?
YES
NO
Section 2: In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
Section 3: After a legally noticed public hearing the City Council by a two-thirds vote ordered the following ordinance be placed on the November 5, 2024 Ballot:
MEASURE TO BE SUBMITTED TO THE
VOTERS MEASURE ____________
Exhibit "A" (attached) A Special Tax
Mt. Shasta City Council Regular Meeting July 22, 2024 71
Section 4: The County Clerk of the County of Siskiyou is authorized, instructed and directed to give all appropriate and convenient notice of the election, inform, time and manner as prescribed by law.
PASSED and ADOPTED this 22nd day of July, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
DATED: July 22, 2024 CITY OF MOUNT SHASTA
______________________________
John Stackfleth, Mayor
ATTEST: APPROVED AS TO FORM:
_______________________ _______________________________ Kathryn Joyce, Deputy City Clerk John S. Kenny, City Attorney Mt. Shasta City Council Regular Meeting July 22, 2024 72 1 EXHIBIT “A”
AN ORDINANCE OF THE CITY OF MOUNT SHASTA AMENDING THE MUNICIPAL CODE BY ADDING CHAPTER 3.46 IMPOSING A TRANSACTIONS AND USE TAX
TO BE USED FOR POLICE AND FIRE PROTECTION
TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
(SPECIAL TAX)
3.46.010. TITLE. This ordinance shall be known as the Police and Fire Public Safety Transactions and Use Tax Ordinance. The city of Mount Shasta hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.
3.46.020. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.
3.46.030. PURPOSE. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 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 measure vote to approve the imposition of the tax at an election called for that purpose. Revenues from said tax shall be used for the purpose of providing funding for Police and Fire Protection.
B. To adopt a 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 Part 1.6 of Division 2 of the Revenue and Taxation Code.
C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.
D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.
Mt. Shasta City Council Regular Meeting July 22, 2024 73 2 3.46.040. CONTRACT WITH STATE. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration 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.
3.46.050. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of _____% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.
3.46.060. PLACE OF SALE. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his 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 California Department of Tax and Fee Administration.
3.46.070. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 0.5% of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
3.46.080. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part
1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.
3.46.090. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. 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 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 California Mt. Shasta City Council Regular Meeting July 22, 2024 74 3 Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance.
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:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. 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 Section 6203.
1. “A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.
3.46.100. PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.
3.46.110. EXEMPTIONS AND EXCLUSIONS.
A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
B. There are exempted from the computation of the amount of 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.
Mt. Shasta City Council Regular Meeting July 22, 2024 75 4 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:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code 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
b. 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 ordinance.
4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (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.
C. There are exempted from the use tax imposed by this ordinance, 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 Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
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 Mt. Shasta City Council Regular Meeting July 22, 2024 76 5 period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (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 Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. 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.
D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
3.46.120. AMENDMENTS. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.
3.46.130. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3.46.140. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
Mt. Shasta City Council Regular Meeting July 22, 2024 77 6 3.46.150. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.
3.46.160. TERMINATION DATE. This ordinance shall remain in effect until repealed or amended by vote of the electorate.
The foregoing Ordinance was approved to be placed on the Ballot at the regular meeting of the City Council of the City of Mount Shasta held on July 22, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
DATED:
CITY OF MT. SHASTA
________________________________
John Stackfleth, Mayor
ATTEST:
_________________________________
Kathryn Joyce, Deputy City Clerk
Mt. Shasta City Council Regular Meeting July 22, 2024 78
CITY OF MOUNT SHASTA
IMPARTIAL ANALYSIS OF MEASURE _____
Measure ___ is an ordinance placed on the ballot by the City Council. If adopted, it would establish a ____% sales tax increase within the City of Mount Shasta. This is a special tax requiring two-thirds vote for approval. It is anticipated the tax would raise approximately $______________ annually. The revenue would go to Police and Fire Protection. The tax would be levied on the sale or use of tangible personal property sold at retail. The tax is not collected on the sale of items such as prescription medication or groceries. Retailers collect the tax at the time of sale and remit the funds to the California Department of Tax and Fee Administration. The taxes remain with the city of Mount Shasta and may not legally be taken away by the State. If adopted, this ordinance would remain in effect until repealed or modified by vote of the electorate. The revenues and expenditures of the Sales Tax Ordinance will be audited annually as part of the City's annual independent audit. The audit report is available to the public.
A "yes" vote of Measure _____ is to adopt the Sales Tax Ordinance. A "no" vote of Measure _____ is to not adopt the Sales Tax Ordinance.
Submitted by
s/JOHN SULLIVAN KENNY
City Attorney
City of Mount Shasta
Mt. Shasta City Council Regular Meeting July 22, 2024 79