HomeMy WebLinkAboutResolution No. 2019-C60RESOLUTION NO. 2019-C60
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA,
CALIFORNIA, GRADUALLY INCREASING THE RATE OF THE OFFSITE
MULTIUSER HAZARDOUS WASTE FACILITIES TAX FROM 2% TO 6%
PURSUANT TO CALIFORNIA HEALTH AND SAFETY CODE SECTION
25173.5 AND AZUSA MUNICIPAL CODE SECTION 18-707
WHEREAS, the City of Azusa ("City") is a municipal corporation, duly organized under the
Constitution and laws of the State of California; and
WHEREAS, California Health and Safety Code Section 25173.5 (originally enacted in
1986) states, in pertinent part:
".... the legislative body of a city or county may impose and enforce a tax, for general
purposes, or may impose a user fee on the operation of an offsite, multiuser hazardous waste
facility located within the jurisdiction of the city or county. The tax or the user fee imposed
shall not exceed 10 percent of the facility's annual gross receipts for the treatment, storage, or
disposal of hazardous waste at the facility."; and
WHEREAS, pursuant to Section 25173.5, in 1988 the City opted to enact a tax on offsite
multiuser hazardous waste facilities rather than a user fee; and
WHEREAS, in 1988, California Proposition 62 (Government Code Section 53724) required
that any City general tax be approved by a majority of Azusa voters voting at an election; and
WHEREAS, on November 8, 1988, Azusa voters approved Azusa Municipal Code Section
18-707 (formerly codified as AMC 5.12.150) establishing a general tax on offsite multiuser
hazardous waste facilities; and
WHEREAS, Azusa Municipal Code Section 18-707 states, in pertinent part:
"Every person who operates an offsite, multiuser hazardous waste facility located within the
city shall pay a tax to the city in such amount as set by resolution of the city council, but not
to exceed ten percent, or such other amount as authorized by state law of the facility's annual
gross receipts for the treatment, storage or disposal of hazardous waste at the facility."
WHEREAS, since 1998 the City has set the offsite multiuser hazardous waste facilities tax
rate at two percent (2%) of a facility's annual gross receipts for the treatment, storage, or disposal of
hazardous waste at the facility; and
WHEREAS, the City Council desires to gradually increase over a period of five years the
offsite multiuser hazardous waste facilities tax rate from two percent (2%) to six percent (61/6) of the
facility's annual gross receipts for the treatment, storage, or disposal of hazardous waste at the
facility; and
WHEREAS, through the enactment of Azusa Municipal Code Section 18-707, Azusa voters
have vested the City Council with the discretion to adjust the rate of the offsite multiuser hazardous
waste facilities tax by future resolution, subject to a ten percent (10%) maximum rate; and
WHEREAS, California Government Code Section 53750(h)(2)(B) provides that an
additional election for a tax is not required, if the tax:
"Implements or collects a previously approved tax, fee, or charge, so long as the rate is not
increased beyond the level previously approved by the agency, and the methodology
previously approved by the agency is not revised so as to result in an increase in the amount
being levied on any person or parcel.; and
WHEREAS, this resolution does not increase the taxing rate beyond the 10% maximum
level nor does it alter the taxing methodology already approved by Azusa voters; and
WHEREAS, for these reasons, the City Council is authorized to adopt this resolution and
another election is not required for its approval.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AZUSA,
CALIFORNIA, DOES FIND AND DECLARE THAT:
SECTION 1. Inco-poration of Recitals. The City Council hereby finds the above recitals to
be true and correct.
SECTION 2. Approval of Gradually Increased Tax Rate on Offsite Multiuser Hazardous
Waste Facilities. The City Council hereby approves the following increases to the offsite multiuser
hazardous waste facilities tax rate on the annual gross receipts for the treatment, storage, or disposal
of hazardous waste at a facility:
Effective Date
Tax Rate
Current
2.00%
July 1, 2020
3.00%
July 1, 2021
4.00%
July 1, 2022
4.75%
July 1, 2023
5.50%
July 1, 2024
6.00%
SECTION 3. All Other Provisions Unaffected. Except as set forth herein, the tax on offsite
multiuser hazardous waste facilities shall continue to be levied, collected and administered as set
forth in California Health and Safety Code Section 25173.5, Azusa Municipal Code Section 18-707
and any other applicable law.
SECTION 4. CEQA. That the City Council finds that adoption of this Resolution relates
to organizational or administrative activities of governments that will not result in direct or indirect
physical changes in the environment, and therefore is not a "project" within the meaning of the
California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, section
15378(b)(5).
SECTION 5. Effective Date. This resolution shall become effective upon its adoption.
PASSED, APPROVED and ADOPTED this 18`" day of November 2019.
JosepK Romero Rocha
Mayor
ATTEST
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF AZUSA )
I HEREBY CERTIFY that the foregoing Resolution No. 2019-C60 was duly adopted by the
City Council of the City of Azusa at a regular meeting thereof held on the 18th day of November
2019, by the following vote of the Council:
AYES: COUNCILMEMBERS: GONZALES, CARRILLO, MACIAS, ALVAREZ, ROCHA
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
APPROVED AS TO FORM:
Best Best Krieger LLP
City Attorney