|ORDINANCE NO. 920
AN ORDINANCE OF THE TOWN OF
CORTE MADERA IMPOSING A SPECIAL TAX
FOR PARAMEDIC AND/OR EMERGENCY
The people of the Town of Corte Madera do ordain as
Section 1: A new chapter 3.50 is hereby added to the
Town of Corte Madera Municipal Code to read as follows:
CORTE MADERA PARAMEDIC AND/OR
EMERGENCY MEDICAL SERVICES TAX
3.50.010 Authority, purpose and intent.
3.50.030 Tax imposed.
3.50.040 Special fund, use of tax proceeds, appropriations
3.50.050 Method of collection.
3.50.070 Amendment of chapter.
3.50.090 Two-thirds voter approval, effective date.
3.50.100 Sunset provision.
3.50.010 Authority, purpose and intent. It is the
sole purpose and intent of this chapter to impose a special
tax on residential and nonresidential property within the
Town of Corte Madera (Town) for paramedic and/or emergency
3.50.020 Definitions. The definitions given in this
section shall govern the construction of this chapter.
(1) Floor area. "Floor area" shall be defined as the total
enclosed area of all floors of a building measured to the
outside face of the walls.
(2) Nonresidential Use. "Nonresidential use" shall be
defined as any building which is designed, intended, or
used for any purpose other than a residential use, including,
but not limited to, commercial, industrial and office
uses. A hotel, motel and all residential units contained
therein, as defined below, shall be treated as a nonresidential
(3) Residential Unit. "Residential unit" shall be defined
as each building or portion thereof, containing one or more
rooms, a separate bathroom, and a single kitchen, as
defined in Section 18.04.400 of the Corte Madera Munici -
pal Code, designed for or occupied by one family or by
one or more individuals.
3.50.030 Tax imposed. A special tax for the purpose
outlined in Section 3.50.010 shall be imposed on
nonresidential uses and on residential units in the amount
specified below for each of the fiscal years 2011-2012 to
(1) Nonresidential uses:
A. Sixty dollars ($60.00) per year for each 1,000
square feet of floor area for fiscal year 2011-2012.
B. Sixty-five dollars ($65.00) per year for each 1,000
square feet of floor area for fiscal year 2012-2013.
C. Seventy dollars ($70.00) per year for each 1,000
square feet of floor area for fiscal year 2013-2014.
D. Seventy-five dollars ($75.00) per year for each
1,000 square feet of floor area for fiscal year 2014-2015.
(2) Residential units:
A. Sixty dollars ($60.00) per year for each residential
unit for fiscal year 2011-2012.
B. Sixty-five dollars ($65.00) per year for each residential
unit for fiscal year 2012-2013.
C. Seventy dollars ($70.00) per year for each residential
unit for fiscal year 2013-2014.
D. Seventy-five dollars ($75.00) per year for each residential
unit for fiscal year 2014-2015.
3.50.040 Special fund, use of tax proceeds, appropriations
limit. The proceeds of the special tax imposed by
this chapter shall be placed in a special fund to be used
solely for the purpose of providing paramedic and/or
emergency medical services. The appropriations limit of
the Town shall be increased by the proceeds received from
this special tax for each of the four years of this special
3.50.050 Method of collection. The special tax imposed by this chapter shall be due from every person who
owns real property within the Town on which is located a
residential unit(s) and/or a nonresidential use(s) and as
reflected upon the rolls of the Marin County Assessor at
the same time ad valorem tax is due. This special tax shall
be collected by the Marin County Tax Collector at the
same time, in the same manner, and subject to the same
terms and conditions, including penalties and interest, as
the ad valorem tax. The full amount due under this chapter
shall constitute a debt to the Town. An action for the
collection of any tax due hereunder may be commenced in
the name of the Town, or its assignee, in any court having
jurisdiction of the cause.
3.50.060. Delinquency. To any amount of the tax
created by this chapter which becomes delinquent, the
Marin County Tax Collector shall add a penalty in an
amount equal to any penalty owing for delinquencies in
the ad valorem property tax. The tax and penalty shall bear
interest at the same rate as the rate for unpaid ad valorem
tax until paid.
3.50.070 Amendment of chapter. The Town Council is hereby authorized to amend this chapter by three (3)
affirmative votes of its members for the limited purposes
of carrying out the general purposes of this chapter, to conform
the provisions of this chapter to applicable state law,
to permit the County Tax Collector to collect the special
tax levied by this chapter, or to reassign the duties of public
officials under this chapter. In no event, however, may
the Town Council increase the tax amount specified in
Section 3.50.30 or modify the purposes for which the tax
may be utilized as provided for in Section 3.50.040 without
the approval of two-thirds of the voters of the Town
voting on the question.
3.50.080 Severability. If any section, or part thereof,
of this chapter is held invalid or unenforceable by any
court and such judgment becomes final, then that section,
or part thereof, may be amended by this Council, by a
majority vote, to conform with the judgment of such court,
provided such amendment is consistent with the purpose
and intent of this chapter. If any section, subsection, sentence,
phrase or clause of this chapter is for any reason
held to be invalid, such decision shall not affect the validity
of the remaining portion of this chapter. The People of
the Town of Corte Madera hereby declare that they would
have adopted this chapter and each section, subsection,
sentence, phrase or clause thereof irrespective of the fact
that any one or more sections, subsections, sentences,
phrases, or clauses may be declared invalid.
3.50.090 Two-thirds approval, effective date. An
election to confirm and approve this Ordinance has been
set for November 2, 2010. This ordinance shall be effective
only if approved by two-thirds (2/3) of the voters voting
upon this Ordinance and shall go into effect ten (10)
days after the vote is declared by the County Election
3.50.100 Sunset provision. This Ordinance shall
expire and be of no further force or effect after midnight,
June 30, 2015.
3.50.110 Execution. The Town Mayor is hereby authorized to attest to the adoption of this Ordinance by signing
where indicated below.
I certify that the foregoing Ordinance was PASSED,
APPROVED and ADOPTED by the people of the Town of
Corte Madera voting on the 2nd day of November 2010.