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HomeMy Public PortalAboutResolution 07-11 Assessing the Local-Option Sales TaxRESOLUTION NO. 07-11 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCCALL, IDAHO, CALLING AN ELECTION FOR THE SUBMISSION TO THE QUALIFIED ELECTORS OF THE CITY OF MCCALL THE QUESTION OF ADOPTING AN ORDINANCE ASSESSING A LOCAL -OPTION SALES TAX; ESTABLISHING THE DATE, TIME, AND PLACE OF THE ELECTION; PROVIDING FOR PUBLIC NOTICE OF THE ELECTION; APPROVING A FORM OF BALLOT PROPOSITION AND A FORM OF NOTICE OF ELECTION; PROVIDING FOR REGISTRATION OF VOTERS; PROVIDING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City of McCall, Valley County, Idaho (the "City"), is a municipal corporation duly organized and operating under the laws of the State of Idaho; and WHEREAS, Sections 50-1044 to 50-1049, inclusive, Idaho Code, as amended, authorize the voters of resort cities (as defined in Section 50-1044, Idaho Code) to authorize their city government to adopt, implement and collect local -option taxes on property sold within the City; and WHEREAS, it has been determined by the City Council of the City (the "Council") that the City is a resort city and has a population less than 10,000; and _ ' WHEREAS, the Council has determined that a stable funding source is needed for stray animal control, including contracting for animal shelter services, and additional funding is needed for other programs deemed eligible for funding by the City Council, upon recommendation of the Local Option Tax Commission; and WHEREAS, A one half of one percent (1/2%) tax on the sales price of all property subject to taxation under Idaho Code 63-3601, et seq. would provide such a stable funding source ; and WHEREAS, the local -option sales tax on property subject to taxation cannot be adopted, implemented or collected without the assent of a sixty percent (60%) majority of the qualified electors of the City voting in an election called for such purpose; and WHEREAS, the Council has determined to call and conduct an election for the aforesaid purposes as required by Sections 50-1044 to 50-1046, Idaho Code. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MCCALL, Valley County, Idaho, as follows: Section 1: LOCAL -OPTION SALES TAX A. The Council hereby finds, determines, and declares that the City of McCall has a population not in excess of 10,000 according to the most recent census and is a city that derives the major portion of its economic well being from people catering to recreational needs and meeting needs of people traveling to Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 1 the destination City for an extended period of time; that the City has a significant economic dependence upon visitors and travelers passing through or staying in the community and the City; and, that said visitors and travelers require services of the City which place an undue burden upon the taxpayers of the City. B. Subject to the approval of the local -option property sales tax by the qualified electors voting at the election for which provision is hereinafter made, Ordinance No.842, adopted on August 23, 2007 pursuant to the provisions of Sections 50-1046 to 50-1047, Idaho Code, as amended, shall take effect immediately upon the canvass of the returns of the special election and compliance by the City with Section 50-1047, Idaho Code, as amended. Said Ordinance is attached hereto as Exhibit "A" and provides, in part, that the City shall collect certain local -option property taxes, as follows: (A) A one-half of one percent (1/2%) sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code as defined in Ordinance No. 840; and, (B) All monies collected and/or retained under the provisions of the Ordinance shall be held in trust for the City and for payment thereof to the City Clerk in the manner and at the times provided in the Ordinance. (C) The non -property taxes authorized and collected under the Ordinance are imposed for a duration of TEN (10) years from the effective date of the Ordinance. (D) The local -option non -property tax revenue derived from and collected under the Ordinance shall be used for the following purposes: 1) The first $200,000 annually will be provided for stray animal control, including contracting for animal shelter services, such services currently provided for the City by McPaws Regional Animal Shelter (McPaws, Inc.); 2) All additional revenue generated by this '/z% sales tax is needed for other programs deemed eligible for funding by the City Council, upon recommendation of the Local Option Tax Commission (ref. Ordinance No.796); 3) Direct costs to collect and enforce the tax. (E) The City Council appointed an independent Local Option Tax Commission whose responsibility it shall be to develop annual budgets and make specific recommendations for the use of the revenues derived from said taxes, in accordance with the uses approved in the previous paragraph, per City Ordinance No. 796. Said revenues shall not be used to supplement the City of McCall General Fund, except as specifically provided in the preceding paragraph. 1 Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 2 Section 2: GENERAL ELECTION The City Election will be conducted at the time of the State general election called within the City to be held on Tuesday, November 6, 2007, for the purpose of enabling the qualified electors of the City to vote upon the proposition set forth in Section 4 hereof. The ballot proposition for the City election shall be separate from any other ballot measure being submitted to the electors on the date of the election. Only those qualified electors of the City casting valid ballots upon the proposition set forth in Section 4 of this Resolution shall be counted in determining the number of qualified electors voting at or participating in the election. Section 3: ADMINISTRATION OF ELECTION The polls of the special election shall open at the hour of 8:00 o'clock AM (Mountain Time) on November 6, 2007, and shall remain open continuously on said day until the hour of 8:00 o'clock PM (Mountain Time). The City, as its boundaries and corporate limits are now fixed and established, shall consist of one voting precinct for the City, the polling place for which shall be as follows: Legion Hall, Lower Level of City Hall 216 East Park Street McCall, Idaho The City Clerk shall appoint an election judge and election clerks for each polling place for the election, which officials shall be qualified City electors. The City Clerk shall notify the election officials of their appointment within five (5) days following appointment. If any election judge or clerk fails to report for duty on the day of election, the City Clerk shall fill such vacancy from among the qualified electors presenting themselves to vote. Compensation for the election judge and clerks shall be at not less than the minimum wage prescribed by federal law. The administration of the election shall be conducted in accordance with Chapter 4 of Title 50, Idaho Code, as amended, and in accordance with this Resolution. form: Section 4: BALLOT PROPOSITION The ballot proposition for the election shall be in substantially the following CITY OF MCCALL Valley, Idaho CITY ELECTION LOCAL -OPTION NONPROPERTY TAX ELECTION November 6, 2007 Shall Ordinance No.842, adopted by the Mayor and Council of the City of McCall on August 23, 2007, subject to the approval of the voters of the City, providing for the imposition and collection for a period of TEN (10) years from its effective date Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 3 of certain non -property taxes, be approved? The Ordinance provides, in pertinent part: (A) A one-half of one percent (1/2%) sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code as defined in Ordinance No. 842. (B) The revenues derived from said taxes shall be used only for the following purposes: 1) The first $200,000 annually will be provided for stray animal control, including contracting for animal shelter services, such services currently provided for the City by McPaws Incorporated (McPaws Regional Animal Shelter, or McPaws, Inc.); this amount may be adjusted annually in accordance with a resolution adopted by the City council; 2) All additional revenue generated by this '/2% sales tax as needed for other programs deemed eligible for funding by the City Council, upon recommendation of the Local Option Tax Commission; 3) Direct costs to collect and enforce the tax. (C) The McCall City Council has appointed an independent Local Option Tax Commission whose responsibility it shall be to develop annual budgets and make specific recommendations for the use of the revenues derived from said taxes, in accordance with the uses approved in the previous paragraph, per City Ordinance 796. Said revenues shall not be used to supplement the City of McCall General Fund, except as specifically provided in the preceding paragraph. INSTRUCTIONS TO VOTERS: To vote on the foregoing proposition, please make a cross (X) or other mark in the space to the right of the words "IN FAVOR OF adopting Ordinance No. 842 authorizing a local - option non_property tax as provided by Ordinance No. 842" or "AGAINST the adopting Ordinance No. 842 authorizing a local -option nonproperty tax as provided by Ordinance No. 842" according to the way you desire to vote on the question. If you, by mistake or accident, mark, tear, deface, or otherwise mutilate this ballot, please return it to the election Judge and obtain another ballot. IN FAVOR OF adopting Ordinance No. 842 authorizing a local -option non_property sales tax of one-half percent (1/2%) upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code as defined in Ordinance No.842. L ] AGAINST adopting Ordinance No. 842 a local -option non_property sales tax of one-half percent (1/2%) upon part or all of sales subject to taxation Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 4 under chapter 36, title 63, Idaho Code as defined in Ordinance No. 842. . _ Ll Section 5: ELECTION EXPENSES The City Clerk is hereby authorized and directed to procure such supplies and incur such expenses as are deemed appropriate and necessary for the proper conduct of the election. Section 6: QUALIFIED ELECTORS Every person eighteen (18) years of age or older, who at the time of the specified election is a United States citizen who has been a legal and bona fide resident of the City for at least 30 days immediately preceding the date of the election, if properly registered as required by law, shall be qualified to vote at said election. Section 7: REGISTRATION All electors must be registered to vote at said election. Voter registration shall be conducted pursuant to the provisions of Section 34-1402, Idaho Code. No qualified elector who is duly registered as a voter, and who continues to reside at the same address or within the same precinct, in which he or she is registered, shall be required to re -register. Persons who are eligible to vote may register for the City election at the office of the Valley County Clerk, Valley County Courthouse, Cascade, Idaho, as registrar for the City, or at the office of the McCall City Clerk, as Deputy Registrar, at City Hall, 216 East Park Street, McCall, Idaho, during normal office hours of the City, until October 12, 2007. Any elector who will complete his or her residence requirement or attain the requisite voting age during the period when the register of electors is closed may register prior to the closing of the register. Any person who is eligible to vote may register on election day by appearing in person at the polling place established for the election, by completing a registration card, making an oath on the form prescribed by law, and providing proof of residence in the manner provided by Section 34-408A, Idaho Code, as amended. Section 8: SAMPLE BALLOTS The City Clerk shall cause the ballot for the special election to be prepared and, as required by Idaho Code § 50-440, cause to be printed, not less than fifteen (15) days before said election, sample ballots containing the question to be submitted, which sample ballots shall be in the same form as the official ballots to be used, except they shall have printed thereon the words "Sample Ballot," shall be on paper of a different color than the official ballots, and shall not be numbered. The City Clerk shall furnish copies of the same on application at the McCall City Hall to anyone applying therefore. The sample ballot shall be published at least twice in the official newspaper of the City, the last publication to be on the last available publication date prior to said election. In lieu of Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 5 publication, copies of the sample ballot may be posted in at least three public places within the City. Section 9: NOTICE Notice of the special election shall be given prior to the election by publishing notice of the election in the official newspaper of the City, once a week on the same day of the week for two (2) successive weeks, the first of such publications being made not less than twelve (12) days prior to the election substantially in the form which is attached hereto as Exhibit "B," and by this reference incorporated herein. Section 10: CANVASS When the polls are closed, the election officials shall immediately proceed to count the ballots cast at the election. The counting shall be continued without adjournment until completed and the result declared. The election judge and clerks shall thereupon certify the returns of the election to the City Clerk, who shall present the results to the Council. The Council shall meet within six (6) days following the election, or at such time to which said meeting is continued, at the regular meeting place of the City Council, at City Hall, McCall, Idaho, for the purpose of canvassing the results of the election. Thereupon, the results shall be entered in the minutes of the Council and proclaimed as final. Section 11: OFFICERS AUTHORIZED The officers of the City are hereby authorized and directed to take all action necessary or appropriate to effectuate the provisions of this Resolution. Section 12: RATIFICATION All actions heretofore taken, not inconsistent with the provisions of this Resolution, by the Mayor and Council directed toward the holding of the election called for herein, are hereby ratified, approved, and confirmed. DATED this 23rd day of August, 2007. CITY OF MCCALL Valley County, Idaho By ATTE�fi`: / J William Robertson, Mayor Fred G. Quiel, Acting City Clerk (SEAL) Resolution 07-11 : One Half of One Percent (1/2%) Sales Tax: McPaws, Inc., and other LOT funding 6