RESOLUTION R2026-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NAPA, STATE OF CALIFORNIA, LEVYING TAXES IN THE DOWNTOWN BUSINESS PROMOTIONS TAX AREA (DBPTA) FOR FY 2026-2027 IN ACCORDANCE WITH NAPA MUNICIPAL CODE CHAPTER 3.28; AND DETERMINING THAT THE ACTIONS AUTHORIZED BY THIS RESOLUTION ARE EXEMPT FROM CEQA.
WHEREAS, in order to implement the State of California Streets and Highways Code sections 36000, et seq. and City Agreement No. 9354 between the City of Napa and the Napa Downtown Association, Management of Assessment Districts, approved on June 19, 2007, the City of Napa City Council adopted Resolution No. R2026-058 on June 2nd, 2026 approving the “FY 2026-2027 Annual Report and Budget for the Downtown Business Promotional Tax Area”; and declaring its intent to levy taxes upon businesses within the Downtown Business Promotional Tax Area (“DBPTA”) as outlined in Napa Municipal Code Section 3.28 (Napa Parking & Business Improvement Area 1, Benefit Zone 2); and WHEREAS, said “FY 2026-2027 Annual Report and Budget for the Downtown Business Promotional Tax Area” provided as Exhibit “B” to this Resolution contains the Napa Downtown Association (“NDA”) annual operating and maintenance budget, proposed taxes, and other related information; and WHEREAS, the DBPTA is located generally in the downtown area bounded by Soscol Avenue, Third Street, Jefferson Street, and Yount Street, and more particularly shown in Exhibit “A”; and WHEREAS, a public hearing notice of the City Council’s intention to hold a public hearing to levy said taxes was published in the Napa Valley Register on June 4, 2026, and posted in publicly accessible locations; and the Napa Downtown Association was notified of this agenda item prior to the meeting date; and WHEREAS, said notice was given that the “FY 2026-2027 Annual Report and Budget for the Downtown Business Promotional Tax Area” containing all documents, location maps, and information relating to the improvements and activities to be funded by said taxes was approved by the City Council on June 2, 2026 and is on file in the office of the City Clerk of the City of Napa, CA, 955 School Street, Napa, CA; and WHEREAS, said public hearing was held by the City Council of the City of Napa on June 16, 2026 at the hour of 3:30 p.m., and at the hearing all persons desiring to be heard on all matters pertaining to the levying of taxes in the DBPTA were heard; and WHEREAS, the City Council has considered all information related to this matter, as presented at the public meetings of the City Council identified herein, including any supporting reports by City staff, and any information provided during public meetings.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Napa, as follows:
The City Council hereby finds that the facts set forth in the recitals to this resolution are true and correct, and establish the factual basis for the City Council’s adoption of this Resolution.
The City Council hereby determines that the actions authorized by this Resolution are exempt from CEQA, pursuant to CEQA Guidelines Section 15323 (normal operation of facilities for public gatherings). It is also exempt on a separate and independent basis under CEQA Guideline 15301 as the operation and maintenance of an existing business area with negligible expansion of use.
The City Council hereby confirms the “FY 2026-2027 Annual Report and Budget for the Downtown Business Promotional Tax Area” as described in the recitals of this Resolution.
The City Council hereby authorizes the levying and collection of taxes on businesses within the “Downtown Business Promotional Tax Area” for FY 2026-2027, in accordance with Napa Municipal Code Section 3.28.
The Finance Director is hereby authorized to disperse tax revenue from the DBPTA to the NDA, to be used by NDA in accordance with the “FY 2026-2027 Annual Report and Budget for the Downtown Business Promotional Tax Area” and City Agreement 9354.
This Resolution shall take effect immediately upon its adoption.
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the City Council of the City of Napa at a public meeting of said City Council held on the 16th day of June 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Tiffany Carranza
City Clerk
Approved as to form:
Christopher Diaz
Interim City Attorney
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R2026-xxx June 16, 2026
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R2026-xxx June 16, 2026
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