HomeMy Public PortalAboutTitle 03TITLE 3
REVENUE & FINANCE
TABLE OF CONTENTS
TITLE 3 REVENUE AND FINANCE ................................................................................... 4
CHAPTER3.08 TOWN FUNDS ............................................................................................... 4
3.08.010 Investment of Town Monies and Deposit of Securities ......................................... 4
3.08.020
3.08.040
3.08.050
3.08.060
3.08.070
Authorized Investments ............................................................................................ 4
Town Bonds ............................................................................................................... 4
Reports ....................................................................................................................... 4
Deposits of Securities ................................................................................................ 4
Trust Fund Administration ...................................................................................... 4
CHAPTER 3.10 COLLECTION OF DEBTS TO THE TOWN ............................................ 5
3.10.010 Collection of Debts to the Town ............................................................................... 5
CHAPTER 3.12 PURCHASES .................................................................................................. 6
3.12.010 Adoption of Purchasing System ............................................................................... 6
3.12.020
3.12.030
3.12.040
3.12.050
3.12.060
3.12.070
3.12.080
3.12.090
3.12.100
3.12.110
3.12.120
3.12.130
3.12.140
3.12.150
3.12.160
3.12.170
3.12.180
3.12.190
3.12.200
3.12.210
3.12.220
3.12.230
3.12.240
3.12.245
3.12.250
3.12.260
3.12.270
3.12.280
3.12.290
3.12.295
3.12.300
3.12.310
3.12.320
Scope of Chapter ....................................................................................................... 6
Centralized Purchasing Division ............................................................................. 6
Purchasing Agent ...................................................................................................... 6
Purchasing Regulations ............................................................................................ 6
Exemptions from Centralized Purchasing .............................................................. 6
Estimates of Requirements ....................................................................................... 7
Requisitions ............................................................................................................... 7
Purchase Orders ........................................................................................................ 7
Encumbrance of Funds ............................................................................................. 7
Inspection and Testing .............................................................................................. 7
Bidding ....................................................................................................................... 7
Formal (sealed) Bid Procedures ............................................................................... 7
Notice Inviting Formal Bids ..................................................................................... 7
Published Notice for Formal Bids ........................................................................... 7
Approved Vendors List ............................................................................................ 7
Bulletin Board Notice ............................................................................................... 7
Bidder's Security ....................................................................................................... 8
Other Formal Bond Requirements .......................................................................... 8
Formal Bid Opening Procedure ............................................................................... 8
Rejection of Formal Bids .......................................................................................... 8
Award of Formal Bid Contracts .............................................................................. 8
Tie Formal Bids ......................................................................................................... 8
No Formal Bids ......................................................................................................... 8
Protest Procedure ....................................................................................................... 8
Open Market or Informal Bid Procedure ............................................................... 9
Minimum Number of Informal Bids ....................................................................... 9
Notice Inviting Informal Bids .................................................................................. 9
Record of Informal Bids ........................................................................................... 9
Exceptions to Competitive Bidding Requirement .................................................. 9
Preference to Local Businesses ................................................................................. 9
Regulations Regarding Selection of Contract Services ....................................... 10
Surplus Supplies and Equipment .......................................................................... 10
Surplus Supplies -- Trade-ins ................................................................................ 10
3.12.330 Surplus Supplies - Sale .......................................................................................... 10
3.12.340 Conveying Surplus Personal Property to Charitable,
Nonprofit Organizations ....................................................................................... 11
3.12.350 Cooperative Purchasing Programs ........................................................................ 11
3.12.360 Credit Card Purchases ........................................................................................... 11
CHAPTER 3.13 PUBLIC WORKS PROJECTS .................................................................... 12
3.13.010 Prevailing Wages ...................................................................................................... 12
CHAPTER 3.16 DEMANDS AND CLAIMS ......................................................................... 13
3.16.010 Claims for Money or Damages .............................................................................. 13
3.16.010.1 Tort Claims ............................................................................................................ 13
3.16.020 Auditing Prerequisite to Payment ......................................................................... 13
3.16.030
3.16.040
3.16.060
3.16.070
3.16.080
3.16.090
Forms -- Blanks for Demands ................................................................................ 13
Departmental Approval of Claims ........................................................................ 13
Prepayment of Demands ........................................................................................ 14
Register of Demands ............................................................................................... 14
Town Council Approval ......................................................................................... 14
Record of Approved Demands ............................................................................... 14
CHAPTER 3.18 SPECIAL GAS TAX STREET IMPROVEMENT FUND ....................... 15
3.18.010 Created ..................................................................................................................... 15
3.18.020 Monies Included ...................................................................................................... 15
3.18.030 Expenditures ............................................................................................................ 15
CHAPTER 3.20 TRANSFER OF TAX FUNCTIONS ..........................................................16
3.20.010 Assessment and Collection of Town Taxes by County ........................................ 16
CHAPTER 3.22 REAL PROPERTY DOCUMENTARY TRANSFER TAX ..................... 17
3.22.010 Short Title - Adoption ............................................................................................. 17
3.22.020 Imposition -- Rates .................................................................................................. 17
3.22.030 Payment .................................................................................................................... 17
3.22.040 Tax Inapplicable to Instruments in Writing to Secure Debts ............................. 17
3.22.050 Government and its Agencies Not Liable ............................................................. 17
3.22.060 Tax Inapplicable to Conveyances to Make Effective Plan of. ............................. 17
Reorganization or Adjustment ............................................................................. 17
3.22.070 Tax Inapplicable to Make Effective Order of Securities & Exchange
Commission ............................................................................................................ 17
3.22.080 Partnerships ............................................................................................................. 18
3.22.090 Administration ........................................................................................................ 18
3.22.100 Claims for Refund ................................................................................................... 18
CHAPTER 3.24
3.24.010
3.24.020
3.24.030
3.24.040
3.24.050
3.24.060
3.24.070
TRANSIENT OCCUPANCY TAX ............................................................. 19
Short Title ................................................................................................................ 19
Definitions ................................................................................................................ 19
Rate ........................................................................................................................... 19
Exemptions .............................................................................................................. 19
Operator's Duties .................................................................................................... 20
Registration ............................................................................................................. 20
Reporting and Remitting ........................................................................................ 20
3.24.080
3.24.090
3.24.100
3.24.110
3.24.120
3.24.130
3.24.140
Penalties and Interest ............................................................................................. 20
Failure to Collect and Report ................................................................................ 21
Appeal ...................................................................................................................... 21
Records ..................................................................................................................... 22
Refunds .................................................................................................................... 22
Actions to Collect .................................................................................................... 22
Violations Designated Misdemeanor ..................................................................... 22
CHAPTER 3.26 SALES AND USE TAX ............................................................................... 23
3.26.010 Short Title ................................................................................................................ 23
3.26.020
3.26.030
3.26.040
3.26.050
3.26.060
3.26.070
3.26.080
3.26.090
3.26.100
3.26.110
3.26.120
3.26.130
3.26.140
3.26.150
3.26.160
3.26.170
3.26.180
Rate ........................................................................................................................... 23
Operative Date ........................................................................................................ 23
Purpose ..................................................................................................................... 23
Contract with State ................................................................................................. 23
Sales Tax .................................................................................................................. 23
Place of Sale ............................................................................................................. 23
Use Tax ..................................................................................................................... 24
Adoption of Provisions of State Law ..................................................................... 24
Limitations on Adoptions of State Law ................................................................ 24
Permit Not Required ............................................................................................... 24
Exclusions and Exemptions .................................................................................... 24
Amendments ............................................................................................................ 25
Enjoining Collection Forbidden ............................................................................ 25
Penalties ................................................................................................................... 25
Severability .............................................................................................................. 25
Effective Date .......................................................................................................... 25
Existing Sales and Use Tax Ordinances Suspended ............................................ 25
CHAPTER 3.32 FEE & SERVICE CHARGE REVENUE/COST COMPARISON
SYSTEM ................................................................................................................. 26
3.32.010
3.32.020
3.32.030
3.32.040
3.32.050
3.32.060
3.32.070
Findings and Intent ................................................................................................ 26
Delegation of Authority and Direction to Manager ............................................ 26
Costs Reasonably Borne Defined .......................................................................... 26
Schedule of Fees and Service Charges ................................................................. 27
Statutory Public Meeting ...................................................................................... 30
Provision of Data .................................................................................................... 30
Appeal to Town Council ........................................................................................ 30
CHAPTER 3.33 TRAFFIC MITIGATION FEE PROGRAM ............................................... 32
3.33.01 Policy Adoption .......................................................................................................... 32
3.33.02 Fee Program ............................................................................................................... 32
TITLE 3 REVENUE AND FINANCE
CHAPTER 3.08 TOWN FUNDS
3.08.010 Investment of Town Monies and Deposit of Securities.
Pursuant to, 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 and 53635 of the Government Code, as such sections now read or may hereafter be amended, from
moneys which are not required for the immediate necessities of the Town and as may be deemed wise and
expedient, and to sell or exchange for other eligible securities and reinvest the proceeds of the securities so
purchased.
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 or appropriate; provided, however, that such bonds may be
held uncancelled and while so held may be resold.
3.08.050 Reports.
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 such 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 Section 36523 of the Government
Code and any other applicable provisions of law. (URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-4
CHAPTER 3.10 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 o£any nature whatsoever imposed by
this Code or by any other resolution, ordinance, rule, regulation or in any other fashion by the Town 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 of 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 a
civil action to collect such an amount as a debt shall not bar the use of any other remedy provided by this
Code o£ by law for the purpose of enforcing the provisions thereof.
(URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-5
CHAPTER 3.12 PURCHASES
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 needs, 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.
3.12.020 Scope of Chapter
The procedures established by this chapter shall apply only to the purchase of supplies, equipment and
services, and shall not apply to public projects as defined in Section 20161 of the California Public Contracts
Code.
3.12.030 Centralized Purchasing Division
There is created a centralized purchasing division in which is vested authority for the purchase of supplies
and equipment.
3.12.040 Purchasing Agent
There is created the position of purchasing agent, who may also be known as the pumhasing officer, and shall
be appointed by the Town Manager. The purchasing agent shall be the head and have general supervision
of the purchasing division. The duties of purchasing agent may be combined with those of any other office
or position. The purchasing agent shall have the authority to:
(a)
(b)
(c)
(d)
(e)
(0
(g)
(h)
(i)
O)
(k)
Purchase or contract for supplies and equipment required by any using agency in accordance with
purchasing procedures prescribed by 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' catalog file and records needed for the efficient
operation of the purchasing division.
3.12.050 Purchasing Regulations
The purchasing agent shall be responsible for determining that the regulations and procedures in Sections
3.12.060 through 2.12.120 are carried out.
3.12.060 Exemptions from Centralized Purchasing
The Town Manager may authorize, in writing, any department to purchase specified supplies and equipment
independent of the purchasing agent; but such purchases shall be made in conformity with the procedures
Title 3-6
established by this chapter and shall further require periodic reports from the department on the purchases
made under such written authorization.
3.12.070 Estimates of Requirements
All using departments shall file detailed estimates of their reqmrements in supplies and equipment in such
manner, at such time, and for such future periods as the purchasing agent shall prescribe.
3.12.080 Requisitions
Using departments shall submit requests for supplies and equipment to the purchasing agent by standard
requisition form, or by other means as may be established by the purchasing rules and regulations.
3.12.090 Purchase Orders
Purchases or supplies and equipment shall be made only by purchase orders. Except as otherwise provided
herein, no purchase order shall be issued unless the prior approval of the purchasing agent or his designated
representative has been obtained.
3.12.100 Encumbrance of Funds
Except in cases of emergency, the purchasing agent shall not issue any purchase order for supplies or
equipment unless there exists an unencumbered appropriation in the fund account against which said
purchase is to be charged.
3.12.110 Inspection and Testing
The purchasing agent shall, with 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 sample submitted with bids and samples of deliveries which are
necessary to determine their quality and conformance with specification.
3.12.120 Bidding
Purchases of supplies and equipment shall be by bid procedures pursuant to Sections 3.12.130 through
3.12.280. Bidding may be dispensed with only under conditions stated in Section 3.12.290.
3.12.130 Form (sealed) Bid Procedures
Except as otherwise provided herein, purchases of supplies and equipment of an estimated value greater than
Twenty Thousand Dollars ($20,000.00) shall be awarded to the lowers responsible bidder pursuant to the
formal bid procedure hereinafter prescribed. (ORD 95-03 02-02-95)
3.12.140 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.
3.12.150 Published Notice for Formal Bids
Notices inviting formal bids shall be published at least ten days prior to the date of opening the bids. Notices
shall be published at least once for non-public projects and at least twice, not less than five days apart for
public projects, in a newspaper of general circulation in the Town.
3.12.160 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.
3.12.170 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.
Title 3-7
3.12.180 Bidder's Security
Where 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 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 the bid security upon 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 lowers responsible bidder who is willing to
execute the contract, or may reject all bids and readvertise.
3.12.190 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.
3.12.200 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.
3.12.210 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 hereinabove 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.
3.12.220 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.
3.12.230 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 re-advertising 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.
3.12.240 No Formal Bids
When no formal bids or no responsive bids are received, the purchasing officer is authorized to negotiate for
written proposals, and make recommendation to the Town Manager and the award, if any, shall be made in
accordance with applicable provisions prescribed herein. A responsive bid is defined as a bid which
conforms in all material respects to the terms and conditions, the specifications and other requirements of
the invitation for bid/request for proposal. (ORD 95-03 02-02-95)
3.12.245 Protest Procedure
After the award of any bid, anyone who submitted a bid who wishes to challenge the bid procedure, the bids,
or the award of the bid shall file a written protest within ten (10) days of the award of the bid with the Town
Title 3-8
Attorney, stating the reasons for the challenge. The Town Attorney shall review the protest and provide the
protestor with a written reply regarding the protest. Following the Town Attorney's decision, the protestor
shall have ten (10) days to file an appeal with the Town Manager or Town Council (the one with authority
to award the bid). The appropriate authority shall review the protest and provide the protestor with a written
reply regarding the protest. Failure to file a timely initial written protest or appeal waives any such challenge
to the bid procedure, the bids or the award of the bid. (ORD 95-03 02-02-95)
3.12.250 Open Market or Informal Bid Procedure
Purchases of supplies and equipment of an estimated value in the amount of Twenty Thousand Dollars
($20,000.00) or less may be made by the purchasing agent in the open market pursuant to the procedure
prescribed in Sections 3.12.260 through 3.12.280 and without observing the procedure prescribed in Section
3.12.130 through 3.12.240; 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 ($1,000.00).
(ORD 95-03 02-02-95)
3.12.260 Minimum Number of Informal Bids
Open market purchases shall, wherever possible, be cased 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.
3.12.270 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.
3.12.280 Record of Informal Bids
The purchasing agent shall keep a written record of all open market purchases and informal bids for a period
of two years. This record, while so kept, shall be open to public inspection.
3.12.290 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:
(a)
(b)
(c)
(d)
(e)
When the estimated amount involved is less than One Thousand ($1,000.00) Dollars;
When the commodiD' and/or service can be obtained from only one responsible source;
(ORD 95-03 02-02-95)
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;
Contracts for personal services, for professional and consultant services, and for other, non-public
projects and contractual services may be executed without observing the bidding procedures
provided herein. The Town Manager is authorized to enter into such contracts where the amount
of the contract does not exceed Twenty Thousand ($20,000.00) Dollars; provided there exists an
unencumbered appropriation in the fund account against which such expense is to be charged.
Where the amount of the contract exceeds Twenty Thousand ($20,000.00) Dollars the contract shall
be approved by the Town Council;
Any agreement involving acquisition of supplies, equipment or service entered into with another
governmental entity.
Title 3-9
3.12.295 Preference to Local Businesses
(a) Definitions: Local business shall mean any business which regularly maintains a primary office or
place of business within the corporate limits of the Town.
Preference shall mean the reduction factor applied to the bid and/or estimate of a local business
pursuant to this section.
Reduction factor shall mean the amount by which any bid or estimate submitted by a local business
shall be deemed by the Town to be reduced as a preference for a local business in the Town's award
of a Town bid, contract and/or section of a Town contractor.
Requirements of Preference in the Award of Town Bids/Contracts: In evaluating any bid and/or
estimate or in otherwise selecting a contractor for any Town contract for which the Town selects a
business on the basis of a comparison of the price of bids or estimates, the Town shall provide any
local business with the preference specified in this section. The Town shall provide each such local
business with a preference equal to the Town's share of the sales tax which is attributable to
purchases related to the contract or bid made by the local business within the Town or to other
activities of the local business related to the contract or bid which generate taxable sales within the
Town. The amount of sales tax generated by the purchases or other activities of the local bidder shall
be the reduction factor for comparison of the submitted bids. Application of the reduction factor in
the award of the contract or bid shall not actually reduce the amount ultimately paid by the Town
to the successful bidder and/or selected contractor.
(c) Exemptions:
(1) Bids/contracts to the extent which application of the provisions of this section would be
prohibited by State or Federal law or regulation.
(2) Purchases resulting from emergency conditions where any delay in completion or
performance of the contract would jeopardize public health, safety or welfare of the citizens
of the Town, or where, in the judgment of the Town Manager or his/her designee, the
operational effectiveness or a significant Town function would be seriously threatened if the
purchase was not made expeditiously.
(3) Where, for reasons other than price or the amount of a bid or estimate, the Town determines
that a bid is unresponsive and/or, that the person, entity or business seeking the Town award
is unqualified and/or is not responsible.
(4) Contracts with any single or sole source supplier for supplies, materials, equipment or other
personal property.
(5) Purchases made pursuant to a cooperative purchasing agreement authorized by the Town
Council.
(6) Contracts for personal, professional and consultant services.
3.12.300 Regulations 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 contract 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.
3.12.310 Surplus Supplies and Equipment
All using department 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.
Title 3-10
3.12.320 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.
3.12.330 Surplus Supplies -- Sale.
The purchasing agent shall 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 provide the
maximum return to the Town. Town employees or officers may participate in the purchase of surplus
supplies and/or equipment on the same basis as other members of the general public; provided, however,
there is no direct bid involvement or conflict of any kind.
(URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93; ORD 95-03 02-02-95)
3.12.340 Conveying Surplus Personal Property to Charitable, Nonprofit Organizations
Notwithstanding the other provisions of this article, the Town Council may convey to charitable, nonprofit
organizations surplus persona[ property as it is determined by the Town Council that the use to which the
personal property will be put will be for the benefit of the general welfare of the community in matters such
as recreation, education, aid to the destitute, town beautification, or any other activity in which the Town
government may legitimately participate. The organization accepting such personal property shall sign a
statement that accepts such property on the condition that it will be used for the purpose designated by the
Town Council; that it shall not be used for any other purpose without permission of the Town Council; and
that if such property is ever diverted to other than a charitable use, the Town may reclaim such property.
(ORD 95-03 02-02-95)
3.12.350 Cooperative Purchasing Programs.
Purchases of supplies, materials, equipment or services and sales of surplus property made under a
cooperative purchasing program, utilizing purchasing agreements maintained by the state, county or other
public agencies are exempt from the requirements of this chapter. To the extent possible, cooperative
purchases will be competitively awarded, and documentation as to the advantage of the cooperative purchase
will be retained. (ORD 95-03 02-02-95)
3.12.360 Credit Card Purchases
Purchases with credit cards shall be for gasoline, telephone, travel expenses, and for supplies that will not
be billed by a vendor. These purchases, except for telephone, shall be submitted to the purchasing agent for
prior approval. The operational policy, as established in the Purchasing Rules and Regulations, for the use
of all credit cards shall be utilized. (ORD 95-03 02-02-95)
Title 3-11
CHAPTER 3.13 PUBLIC WORKS PROJECTS
3.13.010 Prevailing Wages
As authorized by Town Charter Section 200, the Town of Truckee hereby exercises the right granted by the
voters to establish a mechanism for determining wages to be paid on locally funded public works projects.
The Public Works Director is hereby directed to establish wages for all projects of municipal concern in
accordance with Council Resolution No.95-25 as it may be amended from time to time.
Title 3-12
CHAPTER 3.16 DEMANDS AND CLAIMS
3.16.010 Claims for Money or Damages
As a prerequisite to bringing suit thereon against the Town or any officer, employee, 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), o£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 for
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.
3.16.010.1 Tort Claims
(a) All tort claims filed against the Town of Truckee shall be acted upon within forty-five (45) days of
receipt. Each claim will be submitted to the Town Attorney and the Town Manager for review with
a specified date for follow-up which will allow sufficient time for it to be acted upon within the
forty-five (45) days period.
(b) For tort claims of less than $10,000, the investigation will be conducted by Town staff. The affected
department will provide any necessary reports and its recommendation as to the claim disposition.
That information will then be reviewed to determine if the claim should be settled or denied.
(c) For all other tort claims, the investigation will be conducted by the Town's claims administration
firm. A preliminary report will be issued to the Town with a recommendation as to acceptance,
rejection or compromise of the claim. Upon its review, the Town will determine if the claim should
be settled or denied.
(d) For tort claims of less than $10,000, the Town Manager has settlement/denial authority with the
concurrence of the Town Attorney. Claims of $10,000 or more must be reviewed by the Town
Council and recommended for settlement or denial.
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 Town Manager.
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 respect 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 Town Manager
Each demand approved by the receiving department or office shall be presented to the Town Manager, who
shall be satisfied whether:
(a) The claim is legally due and owing by the Town;
(b) There are budgeted or otherwise appropriated funds available to pay said claim;
Title 3-13
(c)
(d)
(e)
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.
3.16.060 Prepayment of Demands
(a) Prepayment of demands prior to audit by the Town Council may be made by the Town Manager in
conformance with the authority provided by Section 37208 of the Government Code of the State.
(b) Whenever the Town Manager 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 Town Manager shall prepare a register of audited demands showing the
claimant's name, amount of demand, the warrant number and date thereof, and transmit such register to the
Town Council, with approval or other report.
3.16.080 Town Council Approval
The register of demands shall be presented to the Town Council at the next meeting thereof. The Town
Council may by resolution approve, conditionally or partially approve or reject such register of demands and
in connection therewith consider the recommendations of the Town Manager.
3.16.090 Record of Approved Demands
Following approval of the register of demands by the Town Council, the Mayor and 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. (URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-14
CHAPTER 3.18 SPECIAL GAS TAX STREET IMPROVEMENT FUND
3.18.010 Created.
To comply with the provisions of Section 2113 of the Streets and Highways Code of California and to avail
the Town of the benefits of Sections 2106 and 2107 of such 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 Monies Included.
All monies 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, for engineering, or for the
construction, maintenance and improvement of streets or highways by the Town shall be paid into such fund.
3.18.030 Expenditures.
All monies in such fund shall be expended exclusively for the purposes authorized by and subject to the
provisions of the Streets and Highways Code of California.
(URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-15
CHAPTER 3.20 TRANSFER OF TAX FUNCTIONS
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 o£Nevada.
(URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-16
CHAPTER 3.22 REAL PROPERTY DOCUMENTARY TRANSFER TAX
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.
3.22.020 Imposition -- Rates
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 direction of such purchaser or purchasers, 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 On Hundred Dollars ($100.00), a tax at the rate
of twenty-seven and one-half cents ($.27 ½) each Five Hundred Dollars ($500.00) of consideration or value
or fractional part thereof.
3.22.030 Payment.
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
The United States or any agency or instrumentality thereof, any State or territory, or any political subdivision
thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this chapter with
respect to any deed, instrument or writing to which it is a part5', but the tax may be collected by assessment
from any other party liable therefor.
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:
(a)
(b)
(c)
(d)
Confirmed under the Federal Bankruptcy Act, as amended;
Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined
in 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 Title
11 of the United States Code, as amended; or
Whereby a mere change in identity, form or place of organization is effected.
Subdivision (a) to (d), inclusive, of this Section shall apply only 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 & 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:
(a) 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;
Title 3-17
(b) Such order specifies the property which is ordered to be conveyed;
(c) Such conveyance is made in obedience to such order.
3.22.080 Partnerships
(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:
(1) Such partnership (or another parmership) is considered a continuing partnership with
the meaning of Section 708 of the Internal Revenue Code; and
(2) 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 the such termination.
3.22.090 Administration
The County Recorder shall administer this chapter in conformity with the provisions of 6.7 of Division 2 of
the Revenue and Taxation Code and provision of any County ordinance adopted pursuant thereto.
3.22.100 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 I) of the Revenue and Taxation Code of the State
of California. (URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-18
CHAPTER 3.24 TRANSIENT OCCUPANCY TAX
3.24.010 Short Title
This chapter shall be known as the "Uniform Transient Occupancy Tax of the Town of Truckee".
3.24.020 Definitions
Except where the context otherwise requires, the definitions given in this Section govern the construction
of this chapter.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
"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 of combination acting as a unit.
"Hotel" means any structure, or any portion of any structure, which is occupied or intended or
designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes, but
is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging
house, rooming house, apartment house, 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 single-family dwelling rented only infrequently and incidental to
normal occupancy or any timeshare as set out in Revenue and Taxation Code Section 7280; provided
that the burden of establishing that the facility is not a hotel shall be on the owner or operator
thereof.
"Occupancy" means the use or possession or the right to the use or possession of any room or rooms
or potion thereof, offered for rent for dwelling, lodging or sleeping purposes.
"Transient" means any person who occupies or is entitled to occupy by reason of concession, permit,
right of access, license or other agreement for a period of thirty consecutive calendar days or less,
counting portions of calendar days as full days. Any such person so occupying space in a hotel is
a transient until the period of thirty days has expired unless there is an agreement in writing between
the operator and the occupant providing for a longer period of occupancy. In determining whether
a person is a transient, an uninterrupted period of time extending both prior and subsequent to the
effective date of this Chapter may be considered.
"Rent" means the consideration charged, whether or not received, for the occupancy of space in a
hotel valued in money, whether received in money, goods, labor or otherwise, including all receipts,
cash, credits and property and services of any kind or nature, without any deduction therefrom
whatsoever.
"Operator" means the person who is proprietor of the hotel, whether in capacity of owner, lessee,
sub-lessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs
functions through a managing agent of any type or character other than an employee, the managing
agent is an operator for the purposes of this Chapter and has the same duties and liabilities as the
principal. Compliance with the provisions of this Chapter by either the principal or the managing
agent is, however, considered to be compliance by both.
"Tax administrator" means the Town Manager.
3.24.030 Rate
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of
ten (10%) percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to
the Town which is extinguished only by payment to the operator of the hotel at the time the rent is paid. The
unpaid tax is due upon the transient's ceasing to occupy space in the hotel. If, for any reason, the tax due is
not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the
tax administrator.
3.24.040 Exemptions
No tax shall be imposed upon:
Title 3-19
(a)
(b)
(c)
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 federal or State of California officer or employee when on official business;
Any officer or employee of a foreign government who is exempt by reason of express provision of
federal law or international treaty.
No exemption is granted except upon a claim therefor made at the time 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 tax shall be separately stated from the amount of the
rent charged, and each transient shall receive a receipt for payment from the operator. No operator ora hotel
shall advertise or state in may 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.
3.24.060 Registration
Within thirty days after commencing business, each operator of any hotel renting to transients must register
the hotel with the tax administrator and obtain from him a "Transient Occupancy Registration Certificate"
to be posted at all time in a conspicuous place on the premises. This Certificate shall state, among other
things, the following:
(a) The name of the operator;
(b) The address of the hotel;
(c) The date upon which the Certificate was issued;
(d) "This Transient Occupancy Registration Certificate signifies that the person named on the face
hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax by registering with
the tax administrator for the purpose of collecting from transients the Transient Occupancy Tax and
remitting the tax to the tax administrator. This Certificate does not authorize any person to conduct
any unlawful business or to conduct any lawful business in an unlawful manner, nor to 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."
3.24.070 Reporting and Remitting
Each operator shall, on or before the last day or one month following the close of each calendar quarter, or
at the close of any shorter reporting period which may be established by the tax administrator, make a return
to the tax administrator, on forms provided, of the total rents charged and received and the amount of tax
collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall
be remitted to the tax administrator. The tax administrator may establish shorter reporting periods for any
certificate holder if it is deemed necessary in order to ensure collection of the tax and further information
may be required in the return. Returns and payments are due immediately upon cessation of business for
any reason. All taxes collected by operators pursuant to this Chapter are held in trust for the account of the
Town until payment thereof is made to the tax administrator.
3.24.080 Penalties and Interest
(a) Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the
time required shall pay a penalty of ten (10%) percent of the amount of the tax in addition to the
amount of the tax.
(b) Continued Delinquency. For each subsequent thirty day period following the date on which an
operator's remittance first becomes delinquent the operator shall pay a delinquency penalty of ten
(10%) percent of the amount of the tax in addition to the amount of the tax and the ten (10%) percent
Title 3-20
(c)
(e)
penalty first imposed, up to a maximum of fifty (50%) percent.
Fraud. If the tax administrator determines that the nonpayment of any remittance due under this
chapter is due to fraud, a penalty of twenty-five (25%) percent of the amount of the tax shall be
added thereto in addition to the penalties stated in subsections (a) and (b).
Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by
this chapter shall pay interest at the rate of one and a half(l 1/2%) percent per month or fraction
thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first
became delinquent until paid.
Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions
of this section shall become a part of the tax herein required to be paid.
3.24.090 Failure to Collect and Report
If any operator fails or refuses to collect the tax and to make, within the time provided in this Chapter, any
report and remittance of the tax or any portion thereof required by this Chapter, the tax administrator shall
proceed in such manner as may be deemed best to obtain facts and information on which to base the estimate
of the tax due. As soon as the tax administrator procures such facts and information as may be available to
obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator
who has failed or refused to collect the same and to make such report and remittance, the tax administrator
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 place of business. 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 the notice why the 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 thereafter give
written notice to the person in the manner prescribed herein of such determination and the amount of such
tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an
appeal is taken as provided in Section 3.24.100.
3.24.100 Appeal
Any operator aggrieved by an decision of the tax administrator with respect to the amount of such 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 the serving or mailing of the determination of tax due. The Town Council shall
fix a time and place for hearing such appeal, and the Town Clerk shall give notice in writing to such operator
Title 3-21
at the last known place of business. The findings of the Town Council are 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 is immediately due and payable upon the service of notice.
3.24.110 Records
It is the duty of every operator liable for the collection and pay~nent to the Town of any tax imposed by this
chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the
amount of such tax as he may have been liable for the collection of and payment to the Town, which records
the tax administrator shall have the right to inspect at all reasonable times.
3.24.120 Refunds
(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 subsections (b) and (c) 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 claim 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 is allowed unless
the amount of the tax so collected has either been refunded to the transient or credited to rent
subsequently payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally
collected or received by the Town by filing a claim in the manner provided in subsection (a), 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 a right
thereto by written records showing entitlement thereto.
3.24.130 Actions to Collect
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 paid to the Town
shall be deemed a debt owed by the operator to the Town. Any person owing money to the Town under the
provisions of this chapter is liable to an action brought in the name of the Town for the recovery of such
amount.
3.24.140 Violations Designated Misdemeanor
Any operator or other person who 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 makes any false or fraudulent report
or claim with intent to defeat or evade the determination of any amount due required by this chapter is guilty
of a misdemeanor. (URGENCY ORD 93-15 06-03-93; ORD 93-19 07-01-93)
Title 3-22
CHAPTER 3.26 SALES AND USE TAX
3.26.010 Short Title.
This Chapter shall be known as the Uniform Local Sales and Use Tax Ordinance of the Town.
3.26.020 Rate.
The rate of sales tax and use tax imposed by this chapter shall be one (1%) percent.
3.26.030 Operative Date.
This chapter shall be operative on April 1, 1993.
3.26.040 Purpose.
The Town Council hereby declares that this chapter is adopted to achieve the following, among other,
purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(a)
(c)
(d)
To adopt a sales and use tax which complies with the requirements and limitations contained in Part
1.5 of Division 2 of the Revenue and Taxation Code;
To adopt a sales and use tax which incorporates provisions identical to those of the Sales and Use
Tax Law of the State of California insofar as those provisions are not inconsistent with the
requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
To adopt a sales and use tax which imposes a tax and provides a measure therefor that can be
administered and collected by the State Board of Equalization in a manner that adapts itself as fully
as practicable to, and requires the least possible deviation from the existing statutory and
administrative procedures followed by the State Board of Equalization in administering and
collecting the California State Sales and Use Taxes;
To adopt a sales and use tax which can be administered in a manner that will, to the degree possible
consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize
the cost of collecting Town sales and use taxes and at the same time minimize the burden of record
keeping upon persons subject to taxation under the provisions of this chapter.
3.26.050 Contract with State.
Prior to the operative date this Town shall contract with the State Board of Equalization to perform all
functions incident to the administration and operation of this sales and use tax provided, that if this Town
shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless
so contract and in such a case the operative date shall be the first day of the first calendar quarter following
the execution of such a contract rather than the first day of the first calendar quarter following the adoption
of this chapter.
3.26.060 Sales Tax.
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in
the Town at the rate stated in Section 3.26.020 of the gross receipts of the retailer from the sale of all tangible
personal property sold at retail in this Town on and after the operative date.
3.26.070 Place of Sale.
For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless
the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or
to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall
include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place
to which delivery is made. In the event a retailer has no permanent place of business in the State or has more
than one place of business, the place or places at which the retail sales are consummated shall be determined
under rules and regulations to be prescribed and adopted by the State Board of Equalization.
Title 3-23
3.26.080 Use Tax.
An excise tax is hereby imposed on the storage, use or other consumption in this Town of tangible personal
property purchased from any retailer on and after the operative date for storage, use or other consumption
in this Town at the rate state in Section 3.26.020 of the sales price of the property. The sales price shall
include delivery charges when such charges are subject to State sales or use tax regardless of the place to
which delivery is made.
3.26.090 Adoption of Provisions of State Law.
Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions
of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of
the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth
herein.
3.26.100 Limitations on Adoptions of State Law.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the
Constitution of the State of California is named or referred to as the taxing agency, the name of this Town
shall be substituted therefor. The substitution, however, shall not be made when the word "State" is used
as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of
Equalization, the State Treasury, or the constitution of the State of California; the substitution shall not be
made when the result of that substitution would require action to be taken by or against the Town, or any
agency thereof rather than by or against the State Board of Equalization, in performing the functions incident
to the administration or operation of this chapter; the substitution shall not be made in those sections,
including, but not necessarily limited to, sections referring to the exterior boundaries of the State of
California, where the result of the substitution would be to provide an exemption from this tax with respect
to certain sales, storage, sue or other consumption of tangible personal property which would not otherwise
be exempt from this tax which such sales, storage, use or other consumption remain subject to tax by the
State under the provisions of Part I of Division 2 of the Revenue and Taxation Code, or to impose this tax
with respect to certain sales, storage, use or other consumption of tangible personal property which would
not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made
in Sections 6701, 6702 (except in the last sentence thereof), 6711,6715, 6737, 6797 or 6828 of the Revenue
and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer
engaged in business in the State" in Section 6203 or in the definition of that phrase in Section 6203.
3.26.110 Permit Not Required.
Ifa seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an
additional seller's permit shall not be required by this Chapter.
3.26.120 Exclusions and Exemptions.
(a) The amount subject to tax shall not include any sales or use tax imposed by the State of California
upon a retailer or consumer.
(b) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale
of which have been subject to tax under a sales and use tax ordinance enacted in accordance with
Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, town or
city in this State shall be exempt from the tax due under this chapter.
(c) There are exempted from the computation of the amount of the sales tax the gross receipts from the
sale of tangible personal property to operators of aircraft to be used or consumed principally outside
the Town in which the sale is made and directly and exclusively in the use of such aircraft as
common carriers of persons or properly under the authority of the laws of this State, the United
States or any foreign government.
(d) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation
Code the storage, use, or other consumption of tangible personal property purchased by operators
of aircraft and used or consumed by such operators directly and exclusively in the use of such
Title 3-24
aircraft as common carriers or persons or property for hire or compensation under a certificate of
public convenience and necessity issued pursuant to the laws of this State, the United States, or any
foreign government is exempted from the use tax.
3.26.130 Amendments.
All subsequent amendments of Part 1 of Division 2 of the Revenue and Taxation Code which are not
inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become part
of this chapter. This chapter also shall be deemed to adopt by reference the provisions of Sections 7202 to
7203, inclusive, of the Revenue and Taxation Code, as now in effect or as later amended, which are required
to be included in this chapter.
3.26.140 Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or
proceeding in any court against the State or this Town, or against any officer of the State or this Town, to
prevent or
enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any
tax or any amount of tax required to be collected.
3.26.150 Penalties.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and
upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a
period of not more than six months, or by both such fine and imprisonment.
3.26.160 Severability.
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the
remainder of the chapter and the application of such provision to other persons or circumstances shall not
be affected thereby.
3.26.170 Effective Date.
This chapter relates to taxes for the usual and current expenses of the Town and shall take effect on March
23, 1993.
3.26.180 Existing Sales and Use Tax Ordinances Suspended.
At the time this chapter goes into operation, the provisions of Ordinance 5, adopted March 23, 1993, shall
be suspended and shall not again be of any force and effect until and unless for any reason the State Board
of Equalization ceases to perform the functions incident to the administration and operation of the sales and
use tax hereby imposed; provided, however, if for any reason it is determined that the Town is without power
to adopt this chapter, or that the State Board of Equalization is without power to perform the functions
incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance
5 shall not be deemed to have been suspended but shall be deemed to have been in full force and effect at
the rate of one percent continuously from and after its effective date of March 23, 1993. Upon the ceasing
Title 3-25
of the State Board of Equalization to perform the functions incident to the administration and operation of
the taxes imposed by this chapter the provisions of Ordinance 5 shall again be in full force and effect at the
rate of one percent. Nothing in this chapter shall be construed as relieving any person of the obligation to
pay to the Town any sales or use tax accrued and owing by reason of the provisions of Ordinance 5 in force
and effect March 23, 1993." (URGENCY ORD 93-5 06-03-93; ORD 93-19 07-0]-93)
Title 3-26
(b) All applicable indirect costs including, but not restricted to, building maintenance and operations,
equipment maintenance and operations, communications expenses, computer costs, printing and
reproduction, vehicle expenses, insurance, debt service, and like expenses when distributed on an
accounted and documented rational proration system.
(c) Fixed asset recovery expenses, consisting of depreciation of fixed assets, and additional fixed asset
expense recovery charges calculated on the current estimated cost of replacement, divided by the
approximate life expectancy of the fixed asset. A further additional charge to make up the difference
between book value depreciation not previously recovered and reserved in cash and the full cost of
replacement, also shall be calculated and considered a cost so as to recover such unrecovered costs
between book value and cost of replacement over the remaining life of the asset.
(d) General overhead, expressed as a percentage, distributing and charging the expenses of the Town
Council, Town Attorney, Town Manager, Town Clerk, Finance Department, Personnel Office, and
all other staff and support service provided to the entire Town organization. Overhead shall be
prorated between tax-financed services and fee-financed services on the basis of said percentage so
that each of taxes and fees and charges shall proportionately defray such overhead costs.
(e) Departmental overhead, expressed as a percentage, distributing and charging the cost of each
department head and his or her supporting expenses as enumerated in subsections a, b, c, and f of
this Section.
(f) Debt service costs, consisting of repayment of principal, payment of interest, and trustee fees and
administrative expenses for all applicable bond, certificate, or securities issues or loans of whatever
nature or kind. Any required coverage factors or required or established reserves beyond basic debt
service costs also shall be considered a cost if required by covenant within any securities ordinance,
resolution, indenture or general law applicable to the Town.
Section 3.32.040: Schedule of Fees and Service Charges
(a) The Town Manager, Finance Director and each Town department head, under the direction of the Town
Manager, shall review annually the fees and service charges listed following, and provide an adjusted fee
or charge schedule to the Town Council for its consideration so as to recover the listed percentage of costs
reasonably borne necessary to provide the listed regulation, product or service.
REFERENCE NO
SERVICE TITLE
PERCENT
OF RECOVERY
S~001 BUILDING INSPECTION 100%
S-002 BLDG INSPECT-COMM/INDUST/MULTI 100%
S-003 PLUMBING INSPECTION 100%
S-004 ELECTRICAL INSPECTION 100%
S-005 MECHANICAL INSPECTION 100%
S-006 INSPECTION SRV-NEVADA COUNTY 100%
S-007 MICROFILMING OF BLDG/PERMITS 100%
S-008 GAS PERMIT INSPECTION - NEW 100%
S-009 GAS PERMIT INSPECTION - CONVER 100%
S-010 MOBILE HOME PERMIT 100%
S-011 DECK PERMIT/INSPECTION 100%
S-012 SIGN PERMIT/INSPECITON 100%
S-013 BLDG PERMIT RENEWAL 100%
S-014 BLDG PLAN REV- COMM/IND/MULTI 100%
S-015 BLDG PLAN REV - SINGLE FAMILY 100%
S-015A BLDG PLAN REV - ADDITIONS 100%
S-016 BUILDING PLAN REVISION REVIEW 100%
S-017 PLAN CHECK EXTENSION 100%
S-018 CALIF ENERGY STANDARD PC/INSP 100%
Title 3-28
REFERENCE NO SERVICE TITLE PERCENT
OF RECOVERY
S-070
S-071
S-072
S-073
S-074
S-075
S-076
S-077
S-078
S-079
S-080
S-081
S-082
S-083
S-084
S-085
S-086
S-087
S-O88
S-089
S-090
S-091
S-092
S-093
S-094
S-096
S-097
S-098
S-099
S-100
S-101
8-102
S-103
S-104
S-105
S-105A
S-106
S-107
S-108
S-109
S-110
S-111
S-112
S-113
S-114
S-115
S-116
S-117
S-118
S-119
PROJECT AMENDMENT 100%
TIME EXTENSION REVIEW 100%
DEVELOPMENT IMPACT FEE REVIEW 100%
DEVELOPMENT IMPACT FEE UPDATE 100%
PARKING STRIPING UPDATE 100%
STREET NAMING 100%
CHANGE OF ADDRESS 100%
APPEAL TO PLANNING COMMISSION 100%
APPEAL TO TOWN COUNCIL 100%
TENTATIVE PARCEL MAP REVIEW 100%
TENTATIVE SUBDIV MAP REVIEW 100%
FINAL PARCEL MAP REVIEW 100%
FINAL TRACT MAP REVIEW 100%
GRADING PLAN CHECK 100%
GRADING INSPECTION 100%
PUBLIC IMPROVEMENT PLAN CHECK 100%
PUBLIC IMPROVEMENT INSPECTION 100%
ENCROACHMENT PEEFIMIT ISSUANCE 100%
TRENCH ROADWAY - SOUTHWEST GAS 100%
TRENCH RDWAY - TAHOE DONNER WATER 100%
TRENCH RDWAY - TAHOE DONNER ELECTRI 100%
TRENCH RDWAY -DONNER LAKE WATER 100%
TRENCH RDWAY -GLENSHIRE MUNI WATER 100%
TRENCH RDWAY -TRUCKEE SANITATION 100%
WIDE/OVERWEIGHT/OVERLONG PERMIT 100%
ZONING CODE ENFORCEMENT 25%
VEHICLE ABANDONMENT/ABATEMENT 100%
NUISANCE ABATEMENT 100%
ANIMAL CONTROL SERVICES 25%
ANIMAL CONTROL- CONTRACT 100%
ANIMAL BOARDING SERVICES 100%
TROLLEY SERVICES 25%
TART SERVICES 25%
DIAL~A-RIDE 25%
STREET SWEEPING 12.5%
PARKING ENFORCEMENT 100%
CULVERT CLEANING 100%
SNOW REMOVAL - ASSESSMENTS 100%
SNOW REMOVAL- ALL OTHER Defer
SPILLED LOAD CLEAN UP 100%
HAZARDOUS MATERIALS CLEAN UP 100%
DAMAGE TO TOWN PROPERTY 100%
SPECIAL PRIVATE PROTECTION 100%
RETURNED CHECK PROCESSING 100%
DOCUMENT CERTIFICATION 100%
NOTARY SERVICE 100%
PLANNING AGENDA/MINUTE MAILING 100%
MUNICIPAL CODE SUBSCRIPTION 100%
FAX SERVICES 100%
DOCUMENT PRINTING AND COPYING 100%
Title 3-30
REFERENCE NO SERVICE TITLE PERCENT
OF RECOVERY
S-120 RECORDS RESEARCH SERVICE 100%
S-121 GRANT APPLICATION/HOUSING REV 100%
All New Services - At Inception .......................... 100%
(b)
(c)
(d)
(e)
(f)
A Minimum Fee of $10 shall be charged in all instances except in the cases of numbers 65 and 68.
The herein above services as listed in this section shall be as defined in that certain document entitled
"Cost of Services Fee Study for the Town of Truckee" dated May, 1998, as produced by Manage-
ment Services Institute, of Fullerton, California.
All fees and charges set pursuant to this Chapter and Section shall take effect ten (10) days after the
Town Manager signs an Executive Order stipulating that all provisions of this Chapter have been
complied with, and no written appeal has been filed.
The schedule of frequency of rate adjustments may be varied by the Town Manager to adjust
revenues sufficient to meet debt service coverage requirements, of any bond, certificate, or
ordinance, resolution; indenture, contract, or action under which securities have been issued by the
Town which contain any coverage factor requirement.
The Town Manager may vary the review schedule listed in the Section if, in the judgment of the
Town Manager and a directly affected and requesting department head, a gross inequity would be
perpetrated by not revising the rate schedule. Any such rate revision which deviates from the review
schedule as set herein shall be reported to the Town Council at its next succeeding meeting.
Section 3.32.050: Statutory Public Meeting
Pursuant to California Government Code Section 66016 and 66018, the Town Clerk shall cause notice to be
provided as set out in Government Code Section 6062a, and the Town Council periodically, at least annually,
shall receive at a regularly scheduled meeting oral and written presentations concerning fees and charges
proposed to be increased or added. Such notice, oral and written presentation, and public meeting shall be
provided prior to the Town Council taking any action on any new or increased fees or charges. At least one
such public hearing shall be held annually, in conjunction with the Town annual budget process and hearing
per the requirements of Government Code Section 66018.
Section 3.32.060: Provision of Data
Pursuant to the California Government Code, at least ten (10) days prior to the required public hearing set
out herein, the Town Manager shall make available to the public appropriate data indicating the cost, or
estimated cost required to support the fees and charges for which changes are proposed to be made or fees
or charges imposed. The Town Manager also shall provide a summary of the present fee and charge
schedules and those proposed at such annual public hearing. A general explanation of such changes also
shall be published per the requirements of Government Code Section 6062a and 66016.
Section 3.32.070: Appeal to Town Council
(a) Any person who feels that any fee or charge determined and set is in excess of the percentage of
costs reasonably borne to be recovered as set out in this Chapter, or that such fee or charge has been
reviewed prior to or has not been reviewed within the review schedule as set out herein, may appeal
in writing to the Town Council.
(b) No fee or charge for which an appeal has been filed shall take effect until heard by the Town Council.
Such appeal shall be placed on the agenda of the next ensuing Council meeting after receipt of such
appeal, and heard at the next ensuing Council meeting. Such appealed fee or charge shall take effect
immediately upon hearing by the Town Council unless ordered otherwise by the Town Council by
ordinance amending this Chapter. (Ord 98-04 08-06-98)
Title 3-31
CHAPTER 3.33 TRAFFIC MITIGATION FEE PROGRAM
3.33.01 Policy Adoption.
The Town of Truckee General Plan, adopted February 15, 1996, includes express policy statements that (a)
establish traffic level of service standards; (b) require that future land development fund its fair share of
necessary roadway improvements; and (c) require that a Town-wide Fee Program be enacted to fund such
roadway improvements.
3.33.02 Fee Program.
A Traffic Mitigation Fee Report, hereinafter referred to as "the REPORT", containing a capital improvement
program, has analyzed the impacts of contemplated future land development on the existing public facilities
in the Town, the need for new public facilities, the improvements required by new development, and the
relationship between new development, the needed facilities, and the estimated cost of those facilities; this
REPORT is dated May 17, 1999, and was prepared by David Evans & Associates, and is on file in the Office
of the Town Clerk.
(a) The fees identified in Exhibit 1 shall be applied to all building perrmts issued on or after
January 1, 2000.
(b) The Town Council shall, by resolution, establish detailed rules for the administration of
the Impact Fee Program."
(c) The Town Council shall consider an annual inflationary adjustment to the impact fees
based upon the Engineering News Construction Index or comparable source. Such
adjustment shall be adopted by resolution.
(ORD 99-05 07-01-99)
Title 3-32
15.4 Appeal of Finding of Revocation
The Grantee may appeal a finding of revocation made pursuant to Section 15.3. Such an appeal requiring
superior court action shall be heard by, and within, the jurisdiction and venue of the superior Court of
Nevada County, California, or any other name by which that court may be described in the event of court
consolidation. If such an appeal is directed to a federal court, the venue shall be the nearest federal court
jurisdiction. Any such appeal shall be "de novo." Any such appeal must be taken within sixty (60) days
of the issuance of the Grantor's decision to revoke the Franchise.
28
EXHIBIT 1
Due (Dwelling Unit Equivalent) and Fee Calculations
eeForm~a:
1,887 x DUE per Unit (from Ex. C) x Units (from proieet) = fee
P.M. Peak Hour Trip
Trip Rate Per Length % New VMT per Due per
[_and Use Cate~or7 Umt Unit (miles) Trips Unit Unit
'Residential
Single-family ** DU 1.01 5 100% 5.05 1.00
Multi-family DU 0.63 5 100% 3.15 0.63
Mobile Home DU 0.56 5 100% 2.80 0.56
Retirement DU 0.28 5 100% 1.40 0.28
ffotel / Motel Room 0.76 6.4 71% 3.45 0.69
dedical Office 1,000 s.~. 4.08 5.1 77% 16.02 3.19
Dffice 1,000 s.fi 1.87 5.1 92% 8.77 1.75
?.emil
Low
Mini-storage 1,000 s.f 0.26 3.1 91% 0.73 0.15
Furniture 1,000 s.f 0.39 3.6 78% 1.10 0.22
Lumber yard 1,000 s.f 3.27 1.7 36% 2.00 0.40
Nursery 1,000 s.f. 3.73 1.7 36% 2.28 0.45
Hardware 1,000 s.f 4.87 1.7 36% 2.98 0.59
Auto Dealer 1,000 s.f. 2.62 2.4 76% 4.78 0.95
Medium
Neighborhood 1,000 s.f 6.56 1.8 59% 6.97 1.39
Regional center 1,000 s.f. 2.97 3.6 78o'/o 8.34 1.66
Supermarket 1,000 s.f- 10.34 1.7 48% 8.'44 1.68
Factory outlet 1,000 s.f 3.12 3.6 78% 8.76 1.75
Specialty 1,000 s.f. 3.66 3.6 78°,/o 10.28 2.05
High
Restaurant 1,000 s-f. 7.66 2.5 79% 15.13 3.01
Convenient market ~ 1,000 s-f. 53.73 1.5 22% 17.73 3.53
Discount club 1,0130 s.f. 7.79 3.6 78% 21.87 4.36
Coffee shop 1,000 s.f. 16.26 1.9 76% 23.48 4.68
Fast food 1,0t30 $.f. 36.53 1.7 49% 30.43 6.06
Bank 1,000 s.f. 43.63 1.6 57% 39.79 7.93
Gas station pump 15. I 8 1.9 20% 5.77 1.15
Industrial
Light Industrial 1,000 s.f. 0.98 5.1 92% 4.60 0.92
Heavy Industrial 1,000 s.f. 0.75 5.1 92% 3.52 0.70
Warehouse 1,000 s.f. 0.74 5.1 92% 3.47 0.69
Hospital 1,000 s.f. 1.05 6.4 77% 5.17 1.03
Convalescent Home 1,000 s.f. 0.35 2.8 75% 0.74 0.15
Golf Course hole 3.36 7.1 90% 21.47 4.28
'A secondary dwelling with a floor area of 850 square foot or less sha be considered a multi-family residence for the purpose of this
Ordinance; a secondary dwelling with a floor area greater than 850 square feet shall be considered a single-family residence for the purpose
of this Ordinance.
** Any single family residence in excess of three bedrooms w/Il be assessed and additional 5629 per
bedroom in excess of 3 bedrooms