3.08 Investment of Moneys and Funds
3.10 Collection of Debts to the Town
3.16 Demands and Claims
3.18 Special Gas Tax Street Improvement Fund
3.20 Transfer of Tax Functions
3.22 Real Property Documentary Transfer Tax
3.24 Transient Occupancy Tax
3.28 Arterial Street System Development Fee
3.32Fire Suppression Development Fee Program
Chapter 3.08: INVESTMENT OF MONEYS AND FUNDS
- 3.08.010 Investment of Town moneys and deposit of securities
- 3.08.020 Authorized investments
- 3.08.030 Sales of securities
- 3.08.040 Town bonds
- 3.08.050 Reports
- 3.08.060 Deposits of securities
- 3.08.070 Trust fund administration
3.08.010 Investment of Town moneys and deposit of securities
Pursuant to, and in accordance with, and to the extent allowed by, Sections 53607 and 53608 of the Government Code, the authority to invest and reinvest moneys of the Town, to sell or exchange securities, and to deposit them and provide for their safekeeping, is delegated to the Town Treasurer.3.08.020 Authorized investments
Pursuant to the delegation of authority in Section 3.08.010, the Town Treasurer is authorized to purchase, at their original sale or after they have been issued, securities which are permissible investments under any provision of State law relating to the investing of general Town funds, including but not limited to Sections 53601, 53635 and 53635.5 of the Government Code, as said sections now read or may hereafter be amended, from moneys in his custody which are not required for the immediate necessities of the Town and as he may deem wise and expedient, and to sell or exchange for other eligible securities and reinvest the proceeds of the securities so purchased. (Section Amended per Ordinance 224 6-13-00)
3.08.030 Sales of securities
From time to time the Town Treasurer shall sell the securities in which Town moneys have been invested pursuant to this Chapter, so that the proceeds may, as appropriate, be applied to the purchase for which the original purchase money may have been designated or placed in the Town treasury.
3.08.040 Town Bonds
Bonds issued by the Town and purchased pursuant to this Chapter may be canceled either in satisfaction of sinking fund obligations or otherwise if proper and appropriate; provided, however, that said bonds may be held unijm canceled and while so held may be resold.
The Town Treasurer shall make a monthly report to the Town Council of all investments made pursuant to the authority delegated in this Chapter.
3.08.060 Deposits of securities
Pursuant to the delegation of authority in Section 3.08.010, the Town Treasurer is authorized to deposit for safekeeping, the securities in which Town moneys have been invested pursuant to this Chapter, in any institution or depository authorized by the terms of any State law, including but not limited to Section 53608 of the Government Code as it now reads or may hereafter be amended. In accordance with said Section, the Town Treasurer shall take from such institution or depository a receipt for the securities so deposited and shall not be responsible for such securities delivered to and receipted for by such institution or depository until they are withdrawn therefrom by the Town Treasurer.
3.08.070 Trust fund administration
Any departmental trust fund established by the Town Council pursuant to Section 36523 of the Government Code shall be administered by the Town Treasurer in accordance with Sections 36523 and 36524 of the Government Code and any other applicable provisions of law.
(Chapter 3.08 per Ord. 3, 11-28-88)
Chapter 3.10: COLLECTION OF DEBTS TO THE TOWN
- 3.10.010 Collection of debts to the Town
3.10.010 Collection of debts to the Town
The amount of any fee, service charge, utility charge, license, or tax of any nature whatsoever imposed by this Code or by any other resolution, ordinance, rule, regulation or in any other fashion by the Town of Apple Valley shall be deemed a civil debt owing to the Town. An action may be commenced in the name of the Town in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, service charge, utility charge, license, or tax, together with any penalties applicable thereto as prescribed by this Code or any other enactment. Such action may also be commenced for the collection of any other amount or debt determined to be due the Town on account to any contractual obligation or on account of any tortuous act or conduct by any person. The remedy prescribed by this Section shall be cumulative, and the use of an action to collect such an amount as a debt by civil action shall not bar the use of any other remedy provided by this Code or by law for the purpose of enforcing the provisions thereof. (Chapter 3.10 per Ord. 3, 11-28-88)
Chapter 3.12: PURCHASES
- 3.12.010 Adoption of purchasing system
- 3.12.020 De-Centralized purchasing division
- 3.12.030 Purchasing agent
- 3.12.040 Purchasing regulations
- 3.12.050 Encumbrance of Funds
- 3.12.100 Inspection and testing
- 3.12.110 Bidding
- 3.12.120 Formal (sealed) bid procedures
- 3.12.130 Notice inviting formal bids
- 3.12.140 Published notice for formal bids
- 3.12.150 Approved vendors list
- 3.12.160 Bulletin board notice
- 3.12.170 Bidder's security
- 3.12.175 Other formal bond requirements
- 3.12.180 Formal bid opening procedure
- 3.12.190 Rejection of formal bids
- 3.12.200 Award of formal bid contracts
- 3.12.210 Tie formal bids
- 3.12.212 Credit for Sales and Use Tax
- 3.12.215 No formal bids
- 3.12.230 Open market or informal bid procedure
- 3.12.240 Minimum number of informal bids
- 3.12.250 Notice inviting informal bids
- 3.12.260 Record of informal bids
- 3.12.270 Exceptions to competitive bidding requirement
- 3.12.280 Regulation re selection of contract services
- 3.12.300 Surplus supplies and equipment
- 3.12.310 Surplus supplies--Trade ins
- 3.12.320 Surplus supplies--Sale
3.12.010 Adoption of purchasing system
In order to establish efficient procedures for the purchase of supplies and equipment at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function and to assure the quality of purchases, a purchasing system is adopted. (Amended per Ordinance 311 dated 4-25-06)
3.12.020 De-Centralized purchasing division
There is created a decentralized purchasing division in which is vested authority for the purchase of supplies and equipment. (Amended per Ordinance 311 dated 4-25-06)
3.12.030 Purchasing agent
There is created the position of purchasing agent. The duties of purchasing agent may be combined with those of any other office or position. The purchasing agent shall have the authority to:
- Purchase or contract for supplies and equipment required by any using agency in accordance with purchasing procedures prescribed in this Chapter, such administrative regulations as the purchasing agent shall adopt for the internal management and operation of the purchasing division and such other rules and regulations as shall be prescribed by the Town Council or the Town Manager;
- Negotiate and recommend execution of contracts for the purchase of supplies and equipment;
- Act to procure for the Town the needed quality in supplies and equipment at least expense to the Town;
- Discourage uniform bidding and endeavor to obtain as full and open competition as possible on all purchases;
- Prepare and recommend to the Town Council rules governing the purchase of supplies and equipment for the Town;
- Prepare and recommend revisions and amendments to the purchasing rules;
- Keep informed of current developments in the field of purchasing, prices, market conditions and new products;
- Prescribe and maintain such forms as are reasonably necessary for the operation of this Chapter and other rules and regulations;
- Supervise the inspection of all supplies and equipment purchased to insure conformance with specifications;
- Recommend the transfer of surplus or unused supplies and equipment
between departments as needed;
- Maintain an approved vendors list, vendors' catalogue file and records
needed for the efficient operation of the purchasing division.
(Amended per Ordinance 311 dated 4-25-06)
3.12.040 Purchasing regulations
The purchasing agent shall be responsible for determining that the regulations and procedures in Section 3.12.050 through 3.12.110 are carried out. (Amended per Ordinance 311 dated 4-25-06)
3.12.050 Encumbrance of Funds
Except in cases of emergency, the purchasing agent shall not issue any purchase order for supplies, equipment or services unless there exists an unencumbered appropriation in the fund account against which such purchase is to be charged. (Amended per Ordinance 349 adopted 6/26/07)
3.12.100 Inspection and testing
The purchasing agent shall, in his discretion, inspect supplies and equipment delivered to determine their conformance with the specifications set forth in the order. The purchasing agent shall have authority to require chemical and physical tests of samples submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with specifications.
Purchases of supplies and equipment shall be by bid procedures pursuant to Sections 3.12.120 through 3.12.260. Bidding may be dispensed with only under conditions stated in Section 3.12.270.
3.12.120 Formal (sealed) bid procedures
Except as otherwise provided herein, public projects, as defined in Section 20161 of the California Public Contract Code, and purchases of supplies and equipment of an estimated value greater than fifty thousand dollars shall be awarded to the lowest responsible bidder pursuant to the formal bid procedure as hereinafter prescribed. (Section Amended per Ordinance 224 6-13-00) (Amended per Ordinance 349 adopted 6/26/07).
3.12.130 Notice inviting formal bids
Notices inviting formal bids shall include a general description of the article or service desired, shall state where bid documents and specifications may be secured, and the time and place for opening bids.
3.12.140 Published notice for formal bids
Notices inviting formal bids shall be published at least ten days prior to the date of opening of the bids. Notices shall be published at least once for non-public projects and at least twice, not less that five days apart for public projects, in a newspaper of general circulation in the Town.
3.12.150 Approved vendors list
The purchasing agent shall also solicit formal sealed bids from responsible suppliers whose names are on the approved vendors list, or who have made written request that their names be added thereto.
3.12.160 Bulletin board notice
The purchasing agent shall advertise the pending formal purchases by posting a notice on the public bulletin board at the Town offices.
3.12.170 Bidder's security
When a public project is involved, and in other cases when deemed necessary by the purchasing agent, formal bids shall be accompanied by security, either cash, cashier's check, certified check or surety bond, in a sum equal to ten percent (10%) of the total aggregate of the bid, and shall be designated in the notice inviting bids. Bidders shall be entitled to return of bid security; provided, however, that a successful bidder shall forfeit his bid security upon his refusal or failure to execute the contract within ten days after the notice of award of contract has been mailed, unless the Town is solely responsible for the delay in executing the contract. The Town Council may, on refusal or failure of the successful bidder to execute the contract, award it to the next lowest responsible bidder who is willing to execute the contract, or may reject all bids and readvertise.
3.12.175 Other formal bond requirements
A faithful performance bond and labor and material bond shall be required for all public projects, unless waived by the Town Council, in an amount reasonably necessary to protect the best interests of the Town. In addition, the Town Council shall have authority to require a faithful performance bond or other bonds before entering into a contract other than a public project contract. If bonds are required, the form and amount thereof shall be designated in the notice inviting bids.
3.12.180 Formal bid opening procedure
Sealed bids shall be submitted to the purchasing agent and shall be identified as "bids" on the envelope. The purchasing officer, or designee, shall publicly open all bids at the time and place stated in the public notices. A tabulation of all bids received shall be available for public inspection in the purchasing office during regular business hours for a period of not less than thirty calendar days after the bid opening.
3.12.190 Rejection of formal bids
In its discretion, the Town Council may reject any and all bids presented and may cause readvertising for bids pursuant to the procedure herein above prescribed. However, when all bids exceed the authorized budgeted amount, the Town Manager may authorize rejection of all bids and authorize rebidding based upon the original specifications or as they may be modified, in accordance with procedures prescribed herein.
3.12.200 Award of formal bid contracts
Except as otherwise provided herein, formal bid contracts shall be awarded by the Town Council to the lowest responsible bidder. The determination of "lowest responsible bidder" shall be at the discretion of the Town Council pursuant to findings and recommendations presented by the purchasing agent at the time of award of contract.
3.12.210 Tie formal bids
If two or more formal bids received are for the same total amount or unit price, quality and service being equal, and if the public interest will not permit the delay of readvertising for bids, the Town Council may in its discretion accept the one it chooses or accept the lowest bid made by and after negotiation with the tie bidders at the time of the bid opening or award of contract.
3.12.212 Credit for Sales and Use Tax
In determining which responsible bidder is the lowest bidder, the Purchasing Agent in its findings and recommendations shall deduct from the total price of each bid, the amount of sales and use tax revenues which will be paid to the Town on account of that portion of the bid price which is directly subject to the imposition of such taxes. The Purchasing Agent shall have no obligation to make such a determination unless the affected bidder so requests in its bid and furnishes sufficient information for the determination to be made. This section shall be operative only in respect to projects where the request for proposals or bids contains a copy of this section and specifies that a credit for related local sales and use tax payable to the Town will be granted. (Ord. 112, 10-27-92)
3.12.215 No formal bids
When no formal bids or no responsive bids are received, the purchasing officer is authorized to negotiate for written proposals, and his recommendation shall be presented to the Town Manager and award, if any, shall be made in accordance with applicable provisions prescribed herein.
3.12.230 Open market or informal bid procedure
Purchases of supplies and equipment of an estimated value in the amount of fifty thousand dollars or less may be made by the purchasing agent in the open market pursuant to the procedure prescribed in Sections 3.12.240 through 3.12.260 and without observing the procedure prescribed in Sections 3.12.120 through 3.12.215; provided, however, all bidding may be dispensed with for purchases of supplies and equipment having a total estimated value of less than one thousand dollars. (Amended per Ordinance 349 adopted 6/26/07).
3.12.240 Minimum number of informal bids
Open market purchases shall, wherever possible, be based on at least three informal bids, and shall be awarded to the bidder offering the most advantageous bid to the Town after consideration of price, quality, durability, servicing, delivery time, standardization, and other factors.
3.12.250 Notice inviting informal bids
The purchasing agent shall solicit informal bids by written requests to prospective vendors, or by telephone, or by public notice posted on a public bulletin board at the Town offices.
3.12.260 Record of informal bids
The purchasing agent shall keep a written record of all open market purchases and informal bids for a period of one year. This record, while so kept, shall be open to public inspection.
3.12.270 Exceptions to competitive bidding requirement
Notwithstanding any provision of this Chapter to the contrary, the competitive bidding
procedures and requirements may be dispensed with in any of the following instances:
- When the estimated amount involved is less than two thousand five hundred dollars ($2,500);
- When the commodity can be obtained from only one vendor;
- The Town Manager may authorize the purchase of materials, supplies, equipment and services where an emergency is deemed to exist and it is determined that service involving the public health, safety or welfare would be interrupted if the normal procedure were followed. All emergency purchases, which would otherwise require formal bidding procedures, made pursuant to this Section shall be submitted to the Town Council for ratification at the next regular Council meeting after the purchase is authorized;
- The Town Council may authorize the execution of contracts for personal services, for professional and consulting services, and for other non public projects and for contractual services without observing the bidding procedures provided herein where the amount of the contract exceeds the value of fifty thousand dollars;(Amended per Ordinance 349 adopted 6/26/07).
- The Town Manager is authorized to enter into contracts for personal services, for professional and consulting services and for other contractual services without observing the bidding procedure provided herein where the amount of the contract does not exceed the amount of fifty thousand dollars; provided there exists an unencumbered appropriation in the fund account against which said expense is to be charged;(Amended per Ordinance 349 adopted 6/26/07).
- Any agreement involving acquisition of supplies, equipment or service entered into with another governmental entity;
- The Town Council may authorize the execution of a lease or leases for office space for the Town government without observing the bidding procedures provided herein irrespective of the term of the lease or leases or the amount of rent and other charges to be paid by the Town under the lease or leases.
- Where advantageous for the Town, the Town Council may authorize, or may authorize the Town Manager to allow, the Finance Director or the Purchasing Agent to purchase supplies, materials, equipment or contractual services through legal competitively awarded contracts with or of other governmental jurisdictions or public agencies, commonly referred to as ‘piggybacking’ without further contracting, solicitation, or formal bidding as described in this Chapter.
(a) ‘Piggyback’ means the form of intergovernmental cooperative purchasing in which a large purchaser requests competitive sealed bids, enters into a contract and arranges, as part of the contract, for other public purchasing agencies to purchase from the selected vendor under the same terms and conditions as itself. Eliminates the need to competitively bid the particular item again.
(b) ‘Cooperative purchasing’ means a form of intergovernmental cooperative purchasing in which one government agency or jurisdiction performs the solicitation and award process for several agencies or jurisdictions, but separate contracts or purchase orders are executed between each participating agency and the vendor; the agency contracting for the prices bears no contractual responsibility to the vendor.” (Section Amended by Ordinance 246 10-23-2001).
3.12.280 Regulation regarding selection of contract services
The Town Council shall by resolution prescribe procedures, rules and regulations governing the solicitation, selection and award of proposals or bids for the furnishing of personal services or professional or consulting services or for other contractual services, the contracts for which may be awarded without observing the bidding procedures provided for in this Chapter. Such procedures, rules and regulations shall have as one purpose the obtaining of contractual services of the highest quality together with cost effectiveness.
3.12.300 Surplus supplies and equipment
All using departments shall submit to the purchasing agent, at such times and in such forms as he shall prescribe, reports showing all supplies and equipment which are no longer used or which have become obsolete and worn out.
3.12.310 Surplus supplies--Trade ins
The purchasing agent shall have authority to exchange for or trade in on new supplies and equipment all supplies and equipment which cannot be used by any department or which have become unsuitable for Town use.
3.12.320 Surplus supplies--Sale
The purchasing agent shall also have authority, subject to approval of the Town Manager, to dispose of surplus supplies or equipment by auction or by sale or otherwise after receiving bids or proposals which, in his judgment, provide the maximum return to the Town. (Chapter 3.12 Ord. 3, 11-28-
Chapter 3.16: DEMANDS AND CLAIMS
- 3.16.010 Claims for money or damages
- 3.16.020 Auditing prerequisite to payment
- 3.16.030 Forms--Blanks for demands
- 3.16.040 Departmental approval of claims
- 3.16.050 Approval by Director of Finance and General Services
- 3.16.055 Repealed
- 3.16.060 Prepayment of demands
- 3.16.070 Register of demands
- 3.16.080 Record of approved demands
- 3.16.090 Town Council approval
3.16.010 Claims for money or damages
As a prerequisite to bringing suit thereon against the Town or any officer, department, commission or board of the Town, any claim for money or damages (including claims which would otherwise be excepted by Section 905 of the Government Code of California) which is not governed by any other statutes or regulations expressly relating thereto, shall be presented and acted upon in accordance with Title 1, Division 3.6, Part 3, Chapter 1 (commencing with Section 900) and Chapter 2 (commencing with Section 910), of the Government Code of California. This Section shall relate only to the bringing of suit upon any claim, and shall not be deemed to apply to the authority of the Director of Finance and General Services, the Town Council, and other officers to process and pay, in the ordinary course of business, the just obligations of the Town, such as routine salaries and wages, principal and interest on bonds, payments of purchases, and other like expenditures for which there is an express budget appropriation, and in connection with which there is no dispute as to the obligation and amount being payable.
3.16.020 Auditing prerequisite to payment
No payment shall be made from the Town treasury or out of the funds of the Town unless the demand which is to be paid is duly audited as prescribed herein or by other provisions of law.
3.16.030 Forms--Blanks for demands
Claims against the Town shall be paid on demands on the treasury as herein provided on forms to be prescribed by the Director of Finance.
3.16.040 Departmental approval of claims
Except for tort claims, every claim and demand received against the Town shall be first presented to and approved in writing by the receiving department or office, which shall certify to the actual delivery or rendition of the supplies, materials, property or service for which payment is claimed; that the quality and prices correspond with the original specifications and contracts, if any, upon which the claim is based; that the demand in all other respects is proper and valid, and which shall further indicate the budgetary account to which said demand is to be charged.
3.16.050 Approval by Director of Finance
Each demand approved by the receiving department or office shall be presented to the Director of Finance who shall satisfy himself whether:
- The claim is legally due and owing by the Town;
- There are budgeted or otherwise appropriated funds available to pay said claim;
- The claim conforms to a valid requisition or order;
- The prices and computations shown on the claim are verified;
- The claim contains the approval of other departments and officials as required.
3.16.055 Approval of claims under Section 57384 of the Government Code
(This Section Repealed per Ordinance 224, 6-13-00)
3.16.060 Prepayment of demands
(a) Prepayment of demands prior to audit by the Town Council may be made by the Director of Finance in conformity with the authority provided by Section 37208 of the Government Code of the State.
(b) Whenever the Director of Finance determines that a refund is due of fees, taxes or other receipts collected in error or in advance of being earned, or of money the refund of which is otherwise due pursuant to specific provisions of this Code or of any other ordinance of this Town, then any such refund shall be deemed as conforming to the currently approved budget, and may be prepaid in the same fashion as other demands encompassed within the terms of Subsection (a) of this Section.
3.16.070 Register of demands
Following audit of demands the Director of Finance shall prepare a register of audited demands showing the claimant's name, amount of demand, the warrant number and date thereof, and transmit said register to the Town Manager for his review and presentation to the Town Council, with his approval or other report.
3.16.080 Record of approved demands
Following approval of the register of demands by the Town Council, the Town Manager shall endorse the register of audited demands to signify there was proper processing of demands therein before the Town Council took action. (Chapter 3.16 Ord. 3, 11-28-88)
3.16.090 Town Council approval
The register of demands shall be presented to the Town Council at the next regular meeting thereof. The Town Council may approve, conditionally or partially approve or reject such register of demands and in connection therewith consider the recommendations of the Town Manager. (Chapter 3.16 Amended by Ordinance 224 dated 6-13-00).
Chapter 3.18: SPECIAL GAS TAX STREET IMPROVEMENT FUND
- 3.18.010 Created
- 3.18.020 Moneys included
- 3.18.030 Expenditures
To comply with the provisions of Sections 2113 of the Streets and Highways Code of California and to avail the Town of its benefits of Section 2106 and 2107 of said Code, there is hereby created in the Town treasury a special fund to be known as the "Special Gas Tax Street Improvement Fund."
3.18.020 Moneys included
All moneys received by the Town from the State of California under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein, or for engineering, or for the construction, maintenance and improvement of streets or highways by the Town shall be paid into said fund.
All moneys in said fund shall be expended exclusively for the purposes authorized by and subject to the provisions of the Streets and Highways Code of California. (Chapter 3.18 Ord. 3, 11-28-88)
Chapter 3.20: TRANSFER TAX FUNCTIONS
- 3.20.010 Assessment and collection of Town taxes by County
3.20.010 Assessment and collection of Town taxes by County
Pursuant to, and in compliance with Section 51501 of the Government Code of the State
of California, the assessment and tax collection duties which otherwise might be
performed by a Town assessor and tax collector are transferred to the Assessor and
Tax Collector of the County of San Bernardino. (Chapter 3.20 Ord. 3, 11-28-88)
Town of Apple Valley Municipal Code Title 3 - Revenue and Finance
Chapter 3.22: REAL PROPERTY DOCUMENTARY TRANSFER TAX
- 3.22.010 Short title--Adoption
- 3.22.020 Imposition--Rates
- 3.22.030 Payment
- 3.22.040 Tax inapplicable to instruments in writing to Secure debts
- 3.22.050 Government and its agencies not liable
- 3.22.060 Tax inapplicable to conveyances to make effective plan of
reorganization or adjustment
- 3.22.070 Tax inapplicable to make effective order of Securities and
- 3.22.080 Partnerships
- 3.22.090 Tax roll parcel number requirements
- 3.22.100 Administration
- 3.22.110 Claims for refund
3.22.010 Short title--Adoption
This Chapter shall be known as the "real property transfer tax ordinance of the Town." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State.
There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the Town shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars, a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Any tax imposed pursuant to Section 3.22.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
3.22 .040 Tax inapplicable to instruments in writing to secure debts
Any tax imposed pursuant to this Chapter shall not apply to any instrument in writing given to secure a debt.
3.22.050 Government and its agencies not liable
Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this chapter when the exempt agency is acquiring title. (Revenue and Taxation Code Section 11922). (Section Amended per Ordinance 224 dated 6-13-00).
3.22.060 Tax inapplicable to conveyances to make effective plan of reorganization or adjustment
Any tax imposed pursuant to this Chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
- Confirmed under the Federal Bankruptcy Act, as amended;
- Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended; or
- Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
- Whereby a mere change in identity, form or place or organization is effected. Subdivision (1) to (4), inclusive, of this Section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.
3.22.070 Tax inapplicable to make effective order of Securities and Exchange Commission
Any tax imposed pursuant to this Chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision a. of Section 1083 of the Internal Revenue Code of 1954; but only if:
- The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
- Such order specifies the property which is ordered to be conveyed;
- Such conveyance is made in obedience to such order.
(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this Chapter by reason of any transfer of an interest in a partnership or otherwise, if:
- Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and
- Such continuing partnership continues to hold the realty concerned.
(b) If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this Chapter, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien of encumbrances remaining thereon), all realty held by such partnership at the time of such termination.
(c) Not more than one tax shall be imposed pursuant to this Chapter by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
3.22.090 Tax roll parcel number requirements
Each deed, instrument or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number. The recorder shall not accept any deed, instrument or conveyance for recording unless the tax roll parcel number has been noted upon it. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.
The County recorder shall administer this Chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any County ordinance adopted pursuant thereto.
3.22.110 Claims for refund
Claims for refund of taxes imposed pursuant to this Chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California. (Chapter 3.22 Ord. 3, 11-28-88)
- 3.24.010 Short title
- 3.24.020 Definitions
- 3.24.030 Tax imposed
- 3.24.040 Exemptions
- 3.24.050 Operator's duties
- 3.24.060 Registration
- 3.24.070 Returns and remittances
- 3.24.080 Reporting and remitting
- 3.24.090 Cessation of business
- 3.24.100 Delinquency
- 3.24.110 Fraud
- 3.24.120 Failure to collect and report tax--Determination of tax
- 3.24.130 Appeal
- 3.24.140 Records
- 3.24.150 Refunds
- 3.24.160 Revocation of permit
- 3.24.170 Closure of hotel without permit
- 3.24.180 Recording certificate--Lien
- 3.24.190 Priority and lien of tax
- 3.24.200 Warrant for collection of tax
- 3.24.210 Seizure and sale
- 3.24.220 Successor's liability--Withholding by purchase
- 3.24.230 Liability of purchaser--Release
- 3.24.240 Responsibility for payment
- 3.24.250 Withhold notice
- 3.24.260 Violations--Misdemeanor
- 3.24.270 Extension of time
- 3.24.280 Divulging of information forbidden
- 3.24.290 Agreement with County
3.24.010 Short title
The short title of this Chapter shall be the "transient occupancy tax ordinance."
Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Chapter:
- "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for use or occupancy by transients, including but not limited to dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel,bachelor hotel, lodging house, rooming house, apartment house, timeshare project or facility, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof, duplex, triplex, single-family dwelling units except any private dwelling house or other individually owned single-family dwelling house unit rented only occasionally (infrequently) and incidentally to the normal occupancy by the owner or his family; provided that the burden of establishing that the housing or facility is a hotel as defined herein shall be upon the owner or operator thereof who shall file with the Tax Administrator such information as the Tax Administrator may require, to establish and maintain such status.
- "Occupancy" means the use or possession, or the right or entitlement to the use or possession, of any hotel, room, rooms or any portion thereof offered for rent to be used or occupied for dwelling, lodging or sleeping purposes regardless of the purpose for which such rooms are rented or provided.
- "Operator" means the person who is proprietor of the hotel whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee, timeshare project or facility manager or operator, or in any other capacity. Where the operator performs his or its functions through a managing agent of any type or character, the managing agent shall also be deemed an operator for the purpose of this Chapter, and shall have jointly and severally the same duties and liabilities as the principal. Compliance with the provisions of this Chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
- "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
- "Rent" means the amount of the consideration charged or chargeable to the tenant or person entitled to occupancy, for the occupancy of space, valued in money whether received in money, goods, labor or otherwise, including the full value of receipts, cash, credits, property or services of any kind or nature, without any deduction whatsoever. "Rent" may have been, or may be in part, payable or paid prior to or following (in whole or in part) the occupancy to which it is attributable, and may have been paid in whole or in part in advance on a long-term basis, such as in a time-share project or similar arrangement. It is not the intent of this Subsection to make the operator liable for the tax on uncollected rent. However, uncollected rent must be reported.
- "Tax Administrator" means the Town Manager or his designated agent, whether a Town employee or County officer or employee.
- "Time-share occupancy" means occupancy related to the situation wherein a purchaser receives the right or entitlement in perpetuity, for life, or for a term of years or other extended term, to the recurrent, exclusive use or occupancy of a lot, parcel, unit, room(s), hotel or portion thereof, or segment of real property, annually or on some other seasonal or periodic basis, for a period of time that has been or will be allotted from the use or occupancy periods into which the time-share project which is involved has been divided. The said right or entitlement to occupancy may attach in advance to a specific lot, parcel, unit, room(s), or portion of a hotel, or segment of real property, or may involve designation or selection of the same at a future time or times.
- "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, time-share arrangement or ownership or agreement, or other agreement of whatever nature, for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a hotel shall be deemed to be a transient if his actual total period of occupancy does not exceed thirty days. Unless day of occupancy or entitlement to occupancy by one person are consecutive without any break, then prior or subsequent periods of such occupancy or entitlement to occupancy shall not be counted when determining whether a period exceeds the stated thirty calendar days.
3.24.030 Tax imposed
For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of seven (7) percent of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, said tax constitutes a debt owed by the transient to the operator or to the Town. For the purposes of this Section, the rent deemed payable on account of timeshare occupancy by a transient shall be the rental value of the unit or room(s) which accommodated such occupancy, which rental value shall be computed by determining the pro rata share of the total purchase price of the time-share right or entitlement (whether or not involving an estate or any ownership in real property), which share is allocable to the period of transient occupancy currently involved, and adding thereto the total applicable operating costs including, but not limited to, the applicable real and personal property taxes, plus the total amount of any and all fees, assessments, charges and expenses (not including the previously referred to taxes) charged by the operator as attributable to the timeshare occupancy of the transient by whatever name such fees, assessments, charges or expenses may be denominated, whether "occupying fee," "maintenance or operations charge," "per diem fee," "management fee" or like name or otherwise. In making the computation referred to above of the pro rata share of the total purchase price, in any case wherein the time-share right or entitlement is in perpetuity or for life or otherwise not for a definite or ascertainable term, such pro ration shall be made upon an assumed term of forty years.
(a) No tax shall be imposed upon:
- Any person as to whom or any occupancy as to which it is beyond the power of the Town to impose the tax herein provided;
- Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(b) No exemptions shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
3.24.050 Operator's duties
Each operator shall collect the tax imposed by this Chapter to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator; or that it will not be added to the rent; or that, if added, any part will be refunded except in the manner hereinafter provided.
(a) Every person desiring to engage in or conduct business as operator of a hotel renting to transients within the Town shall file with the Tax Administrator an application for a transient occupancy registration permit for each place of business. Every application for such a permit shall be made upon a form prescribed by the Tax Administrator and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business and such other information as the Tax Administrator may require. The application shall be signed by the owner if a natural person, if a member or partner, if an association or partnership, by an executive officer or some person specifically authorized by the corporation to sign the application in the case of a corporation. The transient occupancy registration permit must be in effect at all times while the business is in operation and shall be at all times posted in a conspicuous place on the premises. Said permit shall, among other things, state the following:
- Name of hotel;
- Name of operator;
- Hotel address;
- The date upon which the permit was issued;
- "This Transient Occupancy Registration Permit signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Chapter by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This Permit does not authorize any person to conduct any unlawful business in an unlawful manner, nor operate a hotel without strictly complying with all applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this Town. This Permit does not apply in lieu of such other permits which are otherwise required."
(b) At the time of making an application for a registration permit, the applicant shall pay a registration fee of five dollars for each permit issued.
3.24.070 Returns and remittances
The tax imposed under Section 3.24.030 is:
- Due to the Tax Administrator at the time it is collected by the operator; and
- Becomes delinquent and subject to penalties if not received by the Tax
Administrator on or before the last working day of the month following the close of each
3.24.080 Reporting and remitting
Each operator shall, on or before the last working day of the month following the close of each calendar month, file a return with the Tax Administrator on the forms provided by him, of the total rents charged or chargeable as provided in Section 3.24.030, whether or not received, including any rentals charged for occupancies exempt under the provisions of Section 3.24.020(7) and 3.24.040 and the amount of tax collected for transient occupancies. Each such return shall contain a declaration under penalty of perjury, executed by the operator or his authorized agent, that to the best of the signatories knowledge, the statements in the return are true, correct and complete. Amounts claimed on the return as exempt from the tax pursuant to Sections 3.24.020(7), 3.24.040 and 3.24.150 shall be fully itemized and explained on the return or supporting schedule. In determining the amount of "taxable receipts" on the tax return, "rent" as defined in Section 3.24.020(5), may not be reduced by any business expenses including but not limited to the amount of service charges deducted by credit card companies or commissions paid to travel agencies. At the time the return is filed, the tax fixed at the prevailing transient occupancy tax rate for the amount of rentals charged or chargeable, which are not exempt from tax under Section 3.24.020(7), 3.24.040 and 3.24.150 shall be remitted to the Tax Administrator. The Tax Administrator may establish other reporting periods and may require a cash deposit or bond or a separate trust fund bank account for any permit holder if he deems it necessary in order to insure collection of the tax and he may require further information in the return. All taxes collected by operators pursuant to this Chapter shall be held in trust for the account of the Town until remittance thereof is made to the Tax Administrator.
3.24.090 Cessation of business
Each operator shall notify the Tax Administrator, ten days prior to the sale or cessation of business for any reason and returns and remittances are due immediately upon the sale or cessation of business.
Any operator who fails to remit any tax to the Town or any amount of tax required to be collected and remitted to the Town including amounts based on determination made by the Tax Administrator under Section 3.24.120, within the time required, shall pay a penalty of ten percent of the tax or amount of the tax in addition to the tax or amount of tax plus interest at the rate of onehalf percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes delinquent until the date of remittance or payment. Any operator who fails to pay any penalty imposed under this Section within ten days after receipt of notice thereof shall pay interest thereon at the rate of one-half of one percent per month, or fraction thereof from the date on which the penalty becomes due and payable to the Town until the date of payment.
If the Tax Administrator determines that the failure to make any remittance or payment due under this Chapter is due to fraud, a penalty on one hundred percent of the amount of the tax and penalties shall be added thereto in addition to the penalties stated in Section 3.24.100.
3.24.120 Failure to collect and report tax--Determination of Tax Administrator
If any operator fails or refuses to collect said tax and to make, within the time provided in this Chapter, any report and remittance of said tax or any portion thereof required by this Chapter, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by the Chapter payable by any operator who has failed or refused to collect the same and make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of such tax, interest and penalties. The Town of Apple Valley Municipal amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 3.24.130.
Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of any tax, interest and penalties, if any, may appeal to the Town Council by filing a notice of appeal with the Town Clerk within fifteen days of serving of the assessment or determination of tax and penalties, if any, due. The Town Council shall fix a time and place for hearing the appeal, and the Town Clerk shall give notice in writing to the operator at his last known address. The findings of the Town Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
It shall be the duty of every operator liable for the collection and remittance to the Town of any tax imposed by this Chapter to keep and preserve, in the Town, for a period of three years, records in such form as the Tax Administrator may require to determine the amount of such tax. The Tax Administrator shall have the right to inspect such records at all reasonable times and may subpoena the records of any operator who refuses to make them available for examination.
(a) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Town under this Chapter, it may be refunded as provided in subparagraphs (b) and (c) of this Section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claims shall be on forms furnished by the Tax Administrator.
(b) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the person or credited to rent subsequently payable by the person to the operator.
(c) A transient may obtain a refund of taxes overpaid or paid more than once
erroneously or illegally collected or received by the Town by filing a claim in the manner
provided in subparagraph (a) of this Section, but only when the tax was paid by the
transient directly to the Tax Administrator, or when the transient having paid the tax to
the operator, establishes to the satisfaction of the Tax Administrator that the transient
has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this Section unless the
claimant establishes his right thereto by written records.
3.24.160 Revocation of permit
Whenever any operator fails to comply with any provision of this Chapter relating to occupancy tax or any rule or regulation of the Tax Administrator relating to occupancy tax prescribed and adopted under this Chapter, the Tax Administrator upon hearing, after giving the operator ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may suspend or revoke any one or more of the permits held by the operator. The Tax Administrator shall give to the operator written notice of the suspension or revocation of any of his permits. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The Tax Administrator shall not issue a new permit after the revocation of a permit unless he is satisfied that the former holder of the permit will comply with the provisions of this Chapter relating to the occupancy tax and regulations of the Tax Administrator.
3.24.170 Closure of hotel without permit
During any period of time during which a permit has not been issued, or is suspended, revoked or otherwise not validly in effect, the Tax Administrator may require that the hotel be closed.
3.24.180 Recording certificate--Lien
If any amount required to be remitted or paid to the Town under this Chapter is not remitted or paid when due, the Tax Administrator may, within three years after the amount is due, file for record in the office of the County of San Bernardino recorder a certificate specifying the amount of tax, penalties and interest due, the name and address as it appears on the records of the Tax Administrator of the operator liable for the same and the fact that the Tax Administrator has complied with all provisions of this Chapter in the determination of the amount required to be remitted and paid. From the time of the filing for record, the amount required to be remitted together with penalties and interest constituting a lien upon all real property in the County owned by the operator or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for ten years from the time of filing of the certificate unless sooner released or otherwise discharged.
3.24.190 Priority and lien of tax
(a) The amounts required to be remitted and/or paid by any operator under this Chapter with penalties and interest shall be satisfied first in any of the following cases:
- Whenever the person is insolvent;
- Whenever the person makes a voluntary assignment of his assets;
- Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased;
- Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount under this Chapter are levied upon by process law. This Chapter does not give the Town a preference over any recorded lien which attached prior to the date when the amounts required to be paid became a lien.
(b) The preference given to the Town by this Section shall be subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
3.24.200 Warrant for collection of tax
At any time within three years after any operator is delinquent in the remittance or payment of any amount herein required to be remitted or paid or within three years after the last recording of a certificate under Section 3.24.160, the Tax Administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the Town under this Chapter. The warrant shall be directed to any sheriff, marshal, or constable and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner with the same effect as a levy of and a sale pursuant to a writ of execution. The Tax Administrator may pay or advance to the sheriff, marshal, or constable the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution. The Tax Administrator, and not the court, shall approve the fees for publication in a newspaper.
3.24.210 Seizure and sale
At any time within three years after any operator is delinquent in the remittance or payment of any amount, the Tax Administrator may forthwith collect the amount in the following manner. The Tax Administrator shall seize any property, real or personal, of the operator and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any penalties and interest imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect occupancy taxes due shall be only of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.
3.24.220 Successor's liability--Withholding by purchase
If any operator liable for any amount under this Chapter sells out his business or quits the business, his successor or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that it has been paid or a certificate stating that no amount is due.
3.24.230 Liability of purchaser--Release
If the purchaser of a hotel fails to withhold purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty days after receiving a written request from the purchaser for a certificate, or within sixty days from the date the former owner's records are made available for audit, whichever period expires the later, but in any event not later than ninety days after receiving the request, the Tax Administrator shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the Tax Administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the Tax Administrator to mail the notice will release the purchaser from any further obligation to withhold purchase price as above provided. The time within which the obligation of the successor may be enforced shall start to run at the time the operator sells his business or at the time that the determination against the operator becomes final, whichever event occurs the later.
3.24.240 Responsibility for payment
Any tax required to be paid by any transient under the provisions of this Chapter shall be deemed a debt owed by the transient to the Town. Any such tax collected by an operator which has not been remitted to the Town is a fiduciary obligation of the operator to the Town and collectible in the same manner as a debt. Any person owing money to the Town under the provisions of this Chapter shall be liable to an action brought in the name of the Town of Apple Valley for the recovery of such amount.
3.24.250 Withhold notice
If any person or operator is delinquent in the remittance or payment of the amount required to be remitted or paid by him or in the event a determination has been made against him for the remittance of tax and payment of the penalty, the Town may, within three years after the tax obligation became due, give notice thereof personally or by registered mail to all persons, including the State or any political subdivision thereof, having in their possession or under their control any credits or other personal property belonging to the taxpayer. After receiving the withholding notice, the person so notified shall make no disposition of the taxpayer's credits, other personal property or debts until the Town consents to a transfer or disposition or until sixty days elapse after the receipt of the notice, whichever expires earlier. All persons, upon receipt of said notice, shall advise the Town immediately of all such credits, other personal property or debts in their possession, under their control or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of the bank, to be effective the notice shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. If any person so notified makes transfer or disposition of the property or debts required to be held hereunder during the effective period of the notice to withhold, he shall be liable to the Town to the extent of the value of the release up to the amount of the indebtedness owed by the taxpayer to the Town.
(a) Except for failure of an operator to pay to the Tax Administrator taxes collected under this Chapter which is punishable as a felony pursuant to Section 424 of the Penal Code, every violation of this Chapter is a misdemeanor and, upon conviction, punishable in accordance with Sections 1.01.200 through 1.01.230 of Chapter 1.01 of Title 1 of this Code. (Amended Ord. 156, adopted 11-14-95)
(b) If such offense is not otherwise punishable as mentioned in (a) above, any person willfully failing to comply with, or knowingly violating, any of the provisions of this Chapter shall be guilty of a misdemeanor.
(c) Any operator or other person who willfully fails or refuses to register as
required herein, or to furnish any return required to be made, or who fails or refuses to
furnish a supplemental return or other data required by the Tax Administrator, or who
renders a false or fraudulent return or claim is guilty of a misdemeanor. Any person
required to make, render, sign or verify any report or claim who willfully makes any false
or fraudulent report or claim with intent to defeat or evade the determination of any
amount due required by this Chapter to be made, is guilty of a misdemeanor.
3.24.270 Extension of time
The Tax Administrator, for good cause, may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this Chapter. The extension may be granted at any time, provided a request therefore is filed with the Tax Administrator within or prior to the period for which the extension may be granted. Any person to whom an extension is granted shall pay, in addition to the tax, interest at the rate of one percent per month or fraction thereof, from the date on which the tax would have been due without the extension until the date of payment.
3.24.280 Divulging of information forbidden
It is unlawful for any person having an administrative duty under this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records of any operator or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to knowingly permit any return or copy thereof or any abstract or particulars thereof to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the amounts of any unpaid tax or amounts of tax, penalties and interest required to be collected.
3.24.290 Agreement with County
The Town is empowered to enter into a joint powers agreement with other cities and the County of San Bernardino, and if such agreement or agreements can be made wherein central collection for the County of San Bernardino is provided, then it shall be done upon approval by the Town Council.
(Chapter 3.24 Ord. 3, 11-28-88)
Chapter 3.28: ARTERIAL STREET SYSTEM DEVELOPMENT FEE
- 3.28.010 Short Title
- 3.28.020 Purpose
- 3.28.030 Findings and Intent
- 3.28.040 Definitions
- 3.28.050 Establishment of Arterial System Redevelopment Fee
- 3.28.060 Payment of Fee
- 3.28.070 Fee Adjustment
- 3.28.080 Use of Fees
- 3.28.090 Fee Review
- 3.28.100 Fees, Credits, and In-Lieu Payments
- 3.28.110 Supplementary Provisions
- 3.28.120 Appeal Process
3.28.010 Short Title
This chapter of the Apple Valley Municipal Code may be referred to as the "Arterial Street System Development Fee Ordinance" of the Town of Apple Valley.
The purpose of this chapter is to establish an Arterial Street System Development Fee, a Front Footage Fee, and a Right-of-Way Fee in accordance with Government Code Section 66000, et seq., that imposes upon future development an equitable share of the costs of future arterial street system improvements.
3.28.030 Findings and Intent
The Town Council finds as follows: A. Future Development of property within the Town will result in traffic volumes that exceed the capacity of the existing Town-wide arterial street system.
B. Failure to expand the capacity of the existing arterial street system will cause unacceptable levels of congestion on streets and intersections, traffic accidents, air pollution, noise, and restrictions on access for emergency vehicles.
C. Existing and future sources of revenue are inadequate to fund a substantial portion of the arterial street system improvements required to accommodate the increased levels of traffic generated by future development.
D. The impacts of contemplated future development have been studied and presented to the Town in a report prepared by Willdan Associates entitled "Report, Arterial System Financing Program for the Town of Apple Valley, March 1990," which report analyzes the need for the roadway improvements and sets forth the relationship between new development, roadway improvements required to accommodate the new development and the estimated cost of those improvements.
E. The Arterial Street System Development Fee provided for by this chapter is established in accordance with the requirements of Government Code Section 66000 et seq., and provides for a fair and equitable method of distributing the costs of arterial street system improvements necessary to accommodate traffic volumes generated by future development.
F. In establishing the fees described in the following sections, the Town Council has found that the action proposed is consistent with the Town’s adopted General Plan and complies with all other applicable requirements of state law and local ordinances. The Town Council has also considered the effects of the fees with respect to the housing needs of the Town and of the region in which the Town is situated. (Subsection F amended per Ordinance 295, adopted 6-14-05)
For the purposes of this chapter, the following terms shall be defined as follows:
A. "Average Daily Trips" shall mean the number of vehicular trips to and from a defined location averaged over a 24-hour, weekday period.
B. "Arterial Street System Improvement Plan" shall mean the systematic program for upgrading and expanding the Town’s arterial street system to its ultimate configuration. The nature and extent of these improvements, and their associated cost estimates, are contained in the Development Impact Fee Calculation and Nexus Report for the Town of Apple Valley, California, dated February, 2005 (the Report), and such future supplemental documentation and information as may be considered and approved by the Town Council. (Subsection B amended per Ordinance 295, adopted 6-14-05)
C. "Development" or "Development Project" shall mean the construction of residential, commercial, industrial, or other buildings and structures, and the addition of floor space to existing non-residential buildings and structures. Development project shall also mean any change of use of property which requires a building permit and which will generate additional daily trips which can be reasonably associated with the current use of the property. (Subsection C amended per Ordinance 295, adopted 6-14-05)
D. "Peak Trip Generatedshall" mean the number of average weekday trips occurring between 4 p.m. to 6 p.m.
E. "Roadway Improvements" shall mean those improvements necessary to implement the Arterial Street System Improvement Plan and shall include, and not be limited to, paving, curb and gutter, sidewalk, medians, drainage facilities, traffic signals, street lighting, rights-of-way, and other improvements necessary to mitigate or avoid deficiencies in the traffic circulation system. These improvements are exclusive of removal of overhead utilities and installation of replacement underground utilities. (Subsection E amended per Ordinance 295, adopted 6-14-05)
F. "Trend Growth" shall mean the anticipated maximum amount of future development based on analyzing the Victor Valley Infrastructure Enhancement Program 1988, and such future applicable revisions, updates or superseding documents as may subsequently be adopted or approved, and the current Town Development Plan in Apple Valley, and shall be expressed in terms of the number of undeveloped units permitted within each land use category. (Subsection F amended per Ordinance 295, adopted 6-14-05)
3.28.050 Establishment of Arterial Street System Development Fee
An Arterial Street System Development Fee is hereby established and imposed upon all development projects. The Town Council shall set forth in a separate resolution called the Arterial Street System Development Fee Resolution, the specific amount of the fee, a list of the specific public improvements to be financed with the fee, an estimate of the cost of these improvements, and a description of the reasonable relationship between the fee and the various types of new development.
(A) Establishment of the Front Footage Fee. A Front Footage Fee is hereby established and imposed upon all development projects except development projects involving only a change of use. The amount of the fee shall be based upon the estimated cost of constructing curbs, gutter, sidewalks, and parking spaces for the number of linear feet fronting the development.
(B) Establishment of the Right of Way Fee. If a right-of-way is acquired by purchase or through condemnation from a property where such right-of-way would be required to be dedicated as a condition of developing that property, the developer shall be required to pay a fee in the amount of the condemnation or purchase price plus all the expenses, costs, and fees incurred in acquiring the rights-of-way.
(C) Calculation of Required Fee. The Town Manager shall be responsible for calculating the fee required by this chapter in accordance with the terms of this chapter and the Arterial Street System Development Fee Resolution.
3.28.060 Payment of Fees
The fees required pursuant to this chapter shall be established effective at the time of issuance of building permit. These fees shall be paid prior to actual issuance of a building permit for any development project required to make such contribution, except that in the case of a residential development, such fee shall be paid prior to the issuance of an occupancy permit.
3.28.070 Fee Adjustment
Any developer or property owner subject to the fees described in Sections (A), (B), or (C) may apply to the Town Council for a reduction or adjustment to that fee, or a waiver of that fee, based upon the absence of any reasonable relationship or nexus between the traffic impacts of that development and either the amount of the fee charged or the type of facilities to be financed. The application shall be made in writing and filed with the Town Clerk not later than:
- 30 days prior to the public hearing on the development permit application for the project; or
- if no development permit is required, at the time of the filing of the request for a building permit or occupancy permit. The application shall state in detail the factual basis for the claim of waiver, reduction, or adjustment. The Town Council shall consider the application at the public hearing is not otherwise required to be held within 60 days after the filing of the fee adjustment application. The decision of the Town Council shall be final. If a reduction, adjustment, or waiver is granted, any change in use on the subject property or any increase in the square footage of the development project shall invalidate the waiver, adjustment, or reduction of the fee.
3.28.080 Use of Funds
The fees paid pursuant to the provisions of this chapter shall be placed into a fund to be used solely for the purpose of constructing roadway improvements necessary to complete implementation of the Arterial Street System Improvement Plan. (Section 3.28.080 amended per Ordinance No. 295, adopted 6-14-05).
3.28.090 Fee Review
Prior to July 1 of each year, during the budget review process, the Town Council shall review fund balances and required roadway improvements and make a determination as to whether the amount and type of fees should be adjusted.
3.28.100 Fees Credits and In-Lieu Payments
A developer shall be entitled to a reduction in the amount of the fees required by this chapter by the amount of engineering and construction costs that have been or will be reasonably incurred for roadway arterial street system improvements required to be constructed or installed by the developer as a condition of development approval. All fee reductions for in-lieu contributions shall be subject to the prior approval of the Town Manager and shall be limited to actual engineering and construction costs for improvements consistent with the Town's primary arterial standards. Costs for improvements which exceed the Town's primary arterial standards or are in addition to the requirements imposed by the Town shall be excluded from the amount by which the fees shall be reduced.
3.28.110 Supplementary Provisions
The fees required by this chapter shall be supplementary to the fees and conditions imposed upon development projects pursuant to the provisions of the Subdivision Map Act, California Environmental Quality Act, and other state and local laws, ordinances, or administrative regulations which may authorize the imposition of conditions or fees on development.
3.28.120 Appeal Process
The Town Manager or his designee shall be responsible for administering the provisions of this chapter. Decisions made by the Town Manager may be appealed to the Town Council. (Chapter 3.28 added Ord. 42, 4-24-90)
Chapter 3.32: FIRE SUPPRESSION DEVELOPMENT FEE PROGRAM
- 3.32.000 Findings
- 3.32.010 Purpose and Applicability
- 3.32.020 Definitions
- 3.32.030 Impositions and Payment of Fees
- 3.32.040 Accounting and Disbursement of Fees
- 3.32.050 Development Fee Credits
- 3.32.060 Reimbursement
- 3.32.070 Deferral, Waivers and Reductions
- 3.32.080 Application to Subsequently Annexed Land
The Town Council finds as follows:
A. Pursuant to Article 11, Section 7 of the California Constitution, the Town of Apple Valley is empowered to enact measures that protect the health, safety and welfare of its citizens.
B. The development of residential, commercial, office and industrial property in the Town of Apple Valley will create increased calls for fire protection services. As a result, new fire suppression facilities, vehicles and equipment will be needed to maintain current levels of service and maintain safe emergency response times within the Town.
C. The Town Council finds that the proposed fire suppression facilities, vehicles and equipment are identified in Chapter 3 of the “Fire Suppression Facilities et. al. Development Impact Fee calculation and Nexus Report and Master Facilities Plan for the Apple Valley Fire Protection District” (“Report”) and are necessary to provide fire protection services to the area within the boundaries of the Town of Apple Valley.
D. The Town Council further finds that the Fire Suppression Development Fee Program is necessary to establish administrative regulations and authority for a funding mechanism for the acquisition and construction of fire suppression facilities, vehicles and equipment, as these are identified in the Report, and is necessary to provide funding to maintain adequate fire protection services to the residences and businesses of the Town of Apple Valley.
E. With regard to the methodology for levying the Fire Suppression Development Fee, the Town Council further find that:
- The Report describes in detail the number of fire calls for service that typical single and multiple family residential, commercial/office and industrial uses generate, the expanded fire suppression facilities, vehicles and equipment required to service new development in the Town and the estimated costs of those facilities, vehicles and equipment.
- The estimated cost for the fire suppression facilities, vehicles and equipment as described in the Report is based upon current construction costs for similar facilities constructed in the Town and comparable cities and current acquisition costs. The Report was prepared relatively recently, in November of 2006, and the Town Council finds that the construction and acquisition costs identified are less than or equal to current construction and acquisition costs. As such, use of the November 2006 Report is reasonable and will not lead to changes that exceed the reasonable costs for providing the services. The Town Council finds that the method for estimating the costs relating to units for detached dwellings, attached dwellings, mobile home dwellings and commercial lodging units is reasonable, and that the method for estimating the costs relating to commercial, office and industrial structures is reasonable based on a square footage basis, and will not exceed the reasonably estimated total of these costs.
- The Land Use Element of the General Plan and Development Code of the Town of Apple Valley specify the permitted uses of the land within the Town and place limits on the intensity and density of development. The Town Council has reviewed the relationship between land uses and densities permitted and the rate and amount of actual development within the Town. The Town Council has identified trends in growth and development which enable the Town Council to project, with a reasonable degree of accuracy, the extent of future development and the impacts such development will have on public safety services, including fire protection.
- The Town Council has also examined the extent to which different land uses generate demands for public safety services and have taken into consideration, among other evidence, the information contained in the Report discussing such demand generators.
- The Town Council also finds that the costs of the fire suppression facilities, vehicles and equipment, as described in the Report and as proposed to be funded by the Fire Suppression Development Fee, are apportioned relative to the anticipated impacts created by new development within the Town of Apple Valley, and that the fees are fairly apportioned on individual residential dwelling and lodging units and proposed commercial/ office/industrial development on a square footage basis throughout the Town on the basis of benefits conferred on property proposed for development and the need for such facilities created by such development.
- The facts and evidence established that there is a reasonable relationship between the need for the fire suppression facilities, vehicles and equipment and the types of development upon which the fee will be imposed, and that there is a reasonable relationship between the fee’s use and the types of development for which the fee is charge. These relationships are described in more detail in the Report.
- The facts and evidence further establish that there is a reasonable relationship between the amount of the fees collected and the costs of the fire suppression facilities, vehicles and equipment attributable to the development for which the Fire Suppression Development Fee is imposed. This relationship is described in more detail in the Report.
F. The Fire Suppression Development Fees collected pursuant to this Chapter shall be used only to finance the fire suppression facilities, vehicles and equipment described and identified in the Report.
G. It is the intent of the Town Council to adopt a fair and equitable method of securing the necessary revenues to fund the fire suppression facilities, vehicles and equipment, including the construction costs to accommodate additional and expanded fire stations.
H. It is the intent of the Town Council to enter into a Memorandum of Understanding or similar Agreement with the Apple Valley Fire Protection District to implement the provisions of this Chapter.
3.32.010 Purpose and Applicability
The purpose of this Chapter is to provide for the means to finance the fire suppression facilities, vehicles and equipment and detailed in Chapter 3 of the “Fire Suppression Facilities et. al. Development Impact Fee Calculation & Nexus Report and Master Facilities Plan for Apple Valley Fire Protection District.” This Chapter shall apply to the construction of new and extended dwelling and lodging units and commercial, office and industrial development of property within the Town.
The following definitions shall be applicable exclusively to this Chapter.
A. “Affected Territory” means the corporate boundaries of the Town of Apple Valley.
B. “Development Impact Fee Report” is Chapter 3 of the “Fire Suppression Facilities et. al. Development Impact Fee Calculation & Nexus Report and Master Facilities Plan for Apple Valley Fire Protection District” dated November 2006. This document was prepared by Revenue and Cost Specialists, LLC and summarizes the needed facilities mentioned herein, their estimated costs, and sets forth the required nexus findings.
C. “Development Project” shall mean:
- The construction of one or more dwelling or lodging units.
- The construction of new commercial, office and industrial development.
- Additions to existing commercial, office and/or industrial development.
D. “Dwelling Unit” means a building or portion thereof designed exclusively for residential occupancy by one family for living and sleeping purposes, including singlefamily dwellings, multiple-family dwellings and manufactured housing.
E. “Effective Date” means the date that the fees in this Chapter may be collected that date being sixty (60) days after the adoption of the fee resolution adopting the fees.
F. The “Master Facility Plan” is the Master Facilities Plan for the Apple Valley Fire Protection District within the service area boundaries of the Town of Apple Valley as updated from time to time. This document is part of the Development Impact Fee Report prepared by Revenue and Cost Specialists, LLC and describes each of the facilities mentioned herein and their estimated costs.
G. “Secondary Residential Unit” means a second dwelling unit on the same lot as an existing primary residential unit, as described in Section 9.29.120 of the Development Code of the Town of Apple Valley.
3.32.030 Imposition and Payment of Fees
A. Each owner of a lot or parcel of property within the Town shall pay to the Town prior to the issuance of a building permit for the construction of any residential Development Project the Fire Suppression Development Fees adopted by separate resolution of the Town Council to fund the cost of fire suppression facilities, vehicles and equipment necessitated by the impacts from new Development Projects.
B. Each owner of a lot or parcel of property within the Town shall pay to the Town prior to the issuance of a building permit for the construction of any commercial, office or industrial Development Project the Fire Suppression Development Fees adopted by separate resolution of the Town Council to fund the cost of fire suppression facilities, vehicles and equipment necessitated by the impacts from new Development Project.
C. The amount of the Fire Suppression Development Fee shall not exceed the fair share of the estimated cost of constructing and/or acquiring and/or staffing the fire suppression facilities, vehicles and equipment as described in the Development Impact Fee Report. The amount of the Fire Suppression Development Fee shall be established, adopted and reviewed by separate resolution of the Town Council.
3.32.040 Accounting and Disbursement of Fees
A. The fees paid pursuant to this Chapter shall be placed in a separate fund, which may be further segregated by specific project. The fund shall be known as “The Fire Suppression Facilities, Vehicles and Equipment Fund.” Fees collected may be provided to the Apple Valley Fire protection District provided the District agrees to use the funds for the same purposes for which they were collected and in accordance with the California Mitigation Fee Act (California Government Code 66000 et seq.), pursuant to a Memorandum of Understanding or other form of Agreement to be entered into by the Town and the Apple Valley Fire Protection District.
B. Monies collected in the fund, and interest earned thereon, shall be expended
solely for fire suppression facilities, vehicles and equipment shown in the Development
impact Fee Report, including any amendments or modifications thereto or future impact
fee reports adopted by the Town in compliance with the California Mitigation Fee Act.
3.32.050 Development Fees Credits
A. An owner of a parcel of property otherwise required to pay a fee under Section 3.32.030 shall receive a credit of the corresponding development fee if that owner constructs and/or donates fire suppression facilities, vehicles or equipment or any portion thereof, identified in the Development Impact Fee Report, regardless of how it may be financed, that serves the owner’s parcel or parcels. The development fee credit shall offset, on a proportionate basis without interest, the corresponding development fee to be paid pursuant to this Chapter.
B. The amount of the development fee credit shall equal the Town’s most recent estimated cost of constructing and/or furnishing fire suppression facilities, vehicles and/or equipment identified in the Development Impact Fee Report that are actually completed or purchased.
C. An owner of a parcel of property may be further entitled to a development fee credit where the Town determines, on a case-by-case basis, that the construction of a fire suppression facility, or a portion thereof, or purchase of vehicle or equipment will be necessary to provide basic services to the entire Town even though it does not directly serve the owner’s project or is of greater capacity than that required to serve the owner’s project adequately.
D. The amount of the development fee credit shall be determined after inspection and acceptance of the facility or portion of the facility at the time of payment of the Fire Suppression Development Fee or donation of the fire suppression facility, vehicle or equipment.
E. If an owner pays the fee assessed under Section 3.32.030 and later elects, after Town approval, to accelerate the development by constructing or purchasing facilities, vehicles or equipment for the Project, the owner may apply for and receive a refund, up to the amount of the Fire Suppression Development Fee, for such facilities, vehicles and equipment after they are certified by the Town engineer as complying with the appropriate Master Facility Plan Town ordinances, and applicable law.
F. To the extent that an owner is granted a development fee credit, such owner shall not be entitled to a future reimbursement for their construction or donation of fire suppression facilities, vehicles and/or equipment except as provided in section 3.32.060.
G. A development fee credit is an obligation of the Town that runs with the land and inures to the benefit of each successor in interest of the original landowner until full credit has been received.
H. A developer shall also be entitled to a credit if the Town and developer have executed an agreement or there is a preexisting ordinance which specifically exempts the developer from the payment of the fees enacted under this Chapter. The availability of the credit and its amount shall be determined by the Town on a case-by-case basis based on the provisions of the applicable agreement.
A. The owner of a parcel of property otherwise required to pay a fee under Section 3.32.030 will be entitled to enter into a reimbursement agreement to reimburse from subsequently collected Fire Suppression Development Fees the direct and verifiable costs of constructing or furnishing fire suppression facilities, vehicles and/or equipment, or portions thereof, identified in the appropriate Development impact Fee Report where all of the following conditions are satisfied:
- The owner has constructed the improvements, or portions thereof, that are identified in the Master Facility Plan.
- The Town required that the improvements be constructed to contain supplemental size, capacity, number or length for the benefit of property not within the owner’s project.
- The Town approved, prior to the construction or furnishing, the proposed budget for the project and finds any change to that budget fair and reasonable.
- The improvement, or portion thereof, has been dedicated to the public.
- The improvement, or portion thereof, has been built in compliance with all applicable laws governing the construction of public works.
B. The Town shall not reimburse the owner for costs related to financing any portion of the fire suppression facilities, vehicles or equipment.
C. The owner shall only be entitled to reimbursement to the extent that the fire suppression facilities, vehicles or equipment benefit property not within the owner’s project. Thus, an owner may receive a development fee credit as provided in Section 3.32.050 for the portion of the fire suppression facilities, vehicles or equipment that serve the owner’s project and reimbursement for the oversized or extra-capacity or extended portion that benefits subsequently developed property.
D. In no event shall an owner receive a development fee credit and/or reimbursement in excess of the Town’s most recent estimated cost of constructing or purchasing the fire suppression facilities, vehicles or equipment or the portions thereof actually completed or purchased.
E. Any reimbursement agreement entered into under this Section shall require the Town, for a period of up to fifteen (15) years, to reimburse the owner from the proceeds of the Fire Suppression Development Fees collected from new projects that directly benefit from the fire suppression facilities, vehicles or equipment financed by the fee which is the subject of the reimbursement agreement. Reimbursement shall only be made from fees collected to fund fire suppression facilities, vehicles or equipment which are of the same type as the fire suppression facilities, vehicles or equipment constructed or purchased by the owner, and from no other source. The terms of the reimbursement shall be set forth in the reimbursement agreement.
3.32.70 Deferral, Waivers and Reductions
The Town Council is empowered to grant deferrals or waivers of any fee imposed by this Chapter upon request, after notice and hearing, if in the opinion of the Town Council, properly supported by specific findings, deferral would allow a better or more fair financing arrangement to be developed and imposed, or where waiver is required because imposition of such fee or fees would cause undue hardship. Findings must include facts supporting deferral or waiver including, without limitation, findings that in the case of deferral
- other properties to be benefited by any fee will not be burdened by the review and delay in fee imposition, or
- alternative financing methods involving more than one owner have been proposed for review, and,
- delay will result in a more fair funding arrangement; and, in the case of waiver the owner will receive little or no benefit from the fee imposed and would therefore be required, if the fee were imposed, to pay more than his fair share for the benefit received.
3.32.80 Application to Subsequently Annexed Land
As areas not presently situated within the Town boundaries seek to annex to the Town, the Town Council shall determine the benefit to such land areas of the public facilities and infrastructure funded by this Chapter. The Town Council may then impose the Fire Suppression Development Fee, in whole or in part, as established by this Chapter, upon such annexed areas to the extent necessary to assure that such areas pay their fair share of the actual costs of the fire suppression facilities, vehicles or equipment that benefit their projects, unless the Town Council determines that such an imposition would cause inequities or that a better or fairer financing arrangement can and should be developed and imposed.”
3.32.090 Affordable Housing
The Town waives all Fire Suppression impact fees established by any resolution for affordable housing.
(Entire Section 3.32 added per Ordinance No. 342 adopted 5/8/07)