City Council/Successor Agency/Public Finance Authority
Regular MeetingAvenal, CA · July 25, 2024
Agenda
CITY OF AVENAL
“Pistachio Capital of the World®”
SPECIAL CITY COUNCIL/SUCCESSOR AGENCY/PFA MEETING
JULY 25, 2024; 4:30 P.M.
AVENAL THEATER & EVENT CENTER, 233 E. KINGS ST., AVENAL, CA
VIA ZOOM VIDEO/WEB CONFERENCING:
Web Link: bit.ly/AvenalCouncil or use https://us02web.zoom.us/j/87243440488
Or by calling +1 669 900 6833 and use meeting ID 872 4344 0488 to join.
LAST ORDINANCE: 2022-06 CITY LAST RESOLUTION: 2024-33
(SA) LAST RESOLUTION: 2023-02 PFA LAST RESOLUTION: 2023-01
AGENDA
1. CALL TO ORDER & PLEDGE OF ALLEGIANCE:
2. ROLL CALL: Councilmembers: Louis Gravelle, Ricardo Verdugo, Pablo Hernandez, Mayor Pro Tem
Alejandro Ramirez; Mayor Alvaro Preciado.
3. CLOSED SESSION: (City/Successor Agency):
It is the intent of this governing body to meet in closed session to review its position and to instruct its designated representatives: Any person may
directly address the Council/Agency at this time on items of interest regarding Closed Session.
A. Conference with Labor Negotiator(s) (Government Code § 54957.6).
It is the intent of this governing body to meet in Closed Session to review its position and to instruct its designated
representatives: Designated representatives: City Employees Bargaining Units 1-5; City Manager.
B. Conference with Real Property Negotiator(s) (Government Code § 54956.8).
It is the intent of this governing body to meet in Closed Session to confer with its real property negotiator(s) concerning
the purchase, sale, exchange, or lease of real property by or for this agency as follows:
Property Description: APN: 040-320-009-000; & 040-320-014-000 Negotiator(s): City Manager/City Attorney.
Party with whom negotiating: CrisCom Company. Instructions to negotiator concerning: Terms of Payment.
C. Pending Litigation (Government Code § 54956.9).
Conference with legal counsel – EXISTING LITIGATION (Government Code § 54956.9(d)(1)).
1. Parties, case/claim no: Ross Family Properties, LLC, v. City of Avenal
(Kings County Superior Court, Case No. 24CU0071)
4. NEW BUSINESS:
A. Consider Ordinance 2024-01 and Resolution 2024-34: Imposing a Vacancy Excise Tax; and
Amending/Adopting new Transient Occupancy Tax (TOT) and Business License Tax Schedules
(Discussion/Action)
B. Budget Workshop: Fiscal Year 2024/2025 Proposed Budget
5. CORRESPONDENCE/ANNOUNCEMENTS/CLOSING COMMENTS:
Any Council member may request an item be placed on a future agenda, provided that a simple majority also support adding said item. Discussion or action on
any item not on the current agenda is strictly prohibited. Closing comments are intended for Council members to report attendance of any special events and
pertinent information back to the public.
• Upcoming/Future Agenda Items to Consider.
• Correspondence/Announcements/Information/Closing Comments.
6. ADJOURNMENT:
1) In compliance with the Americans with Disability Act, if you need special assistance to participate in this meeting, please contact the City Clerk’s Office
(559) 386-5766. Avenal Theater & Event Center, 233 East Kings Street Avenal, CA 93204. Notification 48 hours prior to the meeting will enable the city
to make reasonable arrangements to ensure accessibility to this meeting [28 CFR 35.02.35.1044 AA Title II].
2) Materials related to an item on this Agenda submitted to the [Council/ Authority] after distribution of the agenda packet are available for public inspection
in the [City Clerks] office at 919 Skyline Blvd., Avenal, CA 93204 during normal business hours.
I certify this Agenda of the City of Avenal City Council workshop is to be posted at the following locations: 1) City Council Chambers, Avenal
Theater 233 E. Kings St.; 2) City Hall 919 Skyline Blvd.; 3) Avenal Lumber, 600 Skyline Blvd.; and 4) T&T Market, 801 Skyline Blvd. Avenal CA
93204 on, July 23, 2024.
__ /s/ Maria Ortiz
Maria Ortiz, City Clerk
CIUDAD DE AVENAL
"Capital Mundial® del Pistacho"
REUNIÓN ESPECIAL DEL CONCEJO MUNICIPAL/AGENCIA
SUCESORA/PFA EL 25 DE JULIO DE 2024; 4:30 P.M.
TEATRO Y CENTRO DE EVENTOS AVENAL, 233 E. KINGS ST., AVENAL, CA
A TRAVÉS DE VIDEO/CONFERENCIA WEB DE ZOOM:
Enlace web: bit.ly/AvenalCouncil o utilizar https://us02web.zoom.us/j/87243440488
O llamando al +1 669 900 6833 y utilizando el ID de reunión 872 4344 0488 para unirse.
ÚLTIMA ORDENANZA: 2022-0. ÚLTIMA RESOLUCIÓN DE LA CIUDAD: 2024-33
(SA) ÚLTIMA RESOLUCIÓN: 2023-02 ÚLTIMA RESOLUCIÓN DE PFA: 2023-01
AGENDA
1. LLAMADO AL ORDEN Y JURAMENTO DE LEALTAD:
2. PASE NOMINAL: Concejales: Louis Gravelle, Ricardo Verdugo, Pablo Hernández, Alcalde Interino Alejandro
Ramírez; Alcalde Álvaro Preciado.
3. SESIÓN CERRADA: (Ciudad/Agencia Sucesora):
Es la intención de este órgano rector reunirse en sesión cerrada para revisar su posición e instruir a sus representantes designados: Cualquier
persona puede dirigirse directamente al Consejo/Agencia en este momento sobre temas de interés relacionados con la Sesión Cerrada.
A. Conferencia con el (los) negociador(es) laboral(es) (Código de Gobierno § 54957.6).
Es la intención de este órgano rector reunirse en sesión cerrada para examinar su posición e instruir a sus
representantes designados para: Representantes designados: Unidades de Negociación de Empleados de la
Ciudad 1-5; Administrador de la Ciudad.
B. Conferencia con el (los) Negociador(es) de Bienes Raíces (Código de Gobierno § 54956.8).
Es la intención de este órgano rector reunirse en sesión cerrada para consultar con su(s) negociador(es) de bienes
raíces con respecto a la compra, venta, intercambio o arrendamiento de bienes inmuebles por o para esta agencia de
la siguiente manera:
Descripción de la propiedad: APN: 040-320-009-000; y 040-320-014-000 Negociador(es): Administrador de la
Ciudad/Abogado de la Ciudad. Parte con la que se negocia: Empresa CrisCom. Instrucciones al negociador relativas a:
Condiciones de pago.
C. Litigio pendiente (Código de Gobierno § 54956.9).
Conferencia con asesor legal – LITIGIOS EXISTENTES (Código de Gobierno § 54956.9(d)(1)).
1. Partes, caso/reclamación n.º: Ross Family Properties, LLC, v. City of Avenal (Tribunal Superior del Condado
de Kings, Caso n.º 24CU0071)
4. NUEVOS NEGOCIOS:
A. Considerar la Ordenanza 2024-01 y la Resolución 2024-34: Imponiendo un Impuesto Especial sobre
Vacantes; y Enmienda/Adopción de nuevos Anexos del Impuesto de Ocupación Transitoria (TOT) y del
Impuesto de Licencia Comercial (Discusión/Acción)
B. Taller de Presupuesto: Presupuesto Propuesto para el Año Fiscal 2024/2025
5. CORRESPONDENCIA/ANUNCIOS/COMENTARIOS FINALES:
Cualquier miembro del Consejo podrá solicitar que un tema se incluya en un orden del día futuro, siempre que una mayoría simple también apoye la adición de
dicho tema. Queda terminantemente prohibida la discusión o acción sobre cualquier tema que no esté en el orden del día actual. Los comentarios finales están
destinados a que los miembros del Consejo informen al público sobre la asistencia a cualquier evento especial e información pertinente.
• Próximos y futuros puntos del orden del día a tener en cuenta.
• Correspondencia/Anuncios/Información/Comentarios finales.
6. APLAZAMIENTO:
1) En cumplimiento con la Ley de Estadounidenses con Discapacidades, si necesita asistencia especial para participar en esta reunión, comuníquese con la Oficina del
Secretario de la Ciudad (559) 386-5766. Teatro y Centro de Eventos Avenal, 233 East Kings Street Avenal, CA 93204. La notificación 48 horas antes de la reunión
permitirá a la ciudad hacer arreglos razonables para garantizar la accesibilidad a esta reunión [28 CFR 35.02.35.1044 AA Title II].
2) Los materiales relacionados con un punto de esta Agenda presentados al [Concejo/Autoridad] después de la distribución del paquete de la agenda están disponibles
para inspección pública en la oficina de [Secretarios Municipales] en 919 Skyline Blvd., Avenal, CA 93204 durante el horario comercial normal.
Certifico que esta Agenda del taller del Concejo Municipal de la Ciudad de Avenal se publicará en los siguientes lugares: 1) Cámaras del Concejo Municipal, Teatro
Avenal 233 E. Kings St.; 2) Ayuntamiento, 919 Skyline Blvd.; 3) Madera Avenal, 600 Skyline Blvd.; y 4) T&T Market, 801 Skyline Blvd. Avenal CA 93204 el 23 de
julio de 2024.
__ /s/ María Ortiz
María Ortiz, Secretaria Municipal
AGENDA ITEM NO. 4.- A
City of Avenal
919 Skyline Blvd.
Avenal, CA 93204
Phone: (559) 386-5766
TO: The Honorable Mayor and City Council
FROM: Antony V. López, City Manager
DATE: July 25, 2024
RE: Consider Ordinance 2024-01 and Resolution 2024-34: Imposing a Vacancy
Excise Tax; and Amending/Adopting new Transient Occupancy Tax (TOT)
and Business License Tax Schedules
BACKGROUND:
The City of Avenal is proposing Ordinance 2024-01 and Resolution 2024-34, what Staff hopes
will be collectively known as Measure B by the Elections Office, to be placed on the ballot for
voter consideration in the upcoming general election on November 5, 2024. This measure aims
to introduce a vacancy tax, adjust the transient occupancy tax (TOT), and create a progressive
business license tax rate structure to foster sustainable growth and economic development in
Avenal.
Key Components of “Measure B”
Vacancy Tax:
A tax on unused or unoccupied commercial spaces and uninhabited residential properties within
the city.
The tax rates are structured to incentivize property utilization, with increasing rates for prolonged
vacancies:
• $250 per linear foot of frontage for spaces vacant for one year.
• $500 per linear foot for two consecutive years.
• $1,000 per linear foot for three or more consecutive years.
This measure aims to address the issue of vacant properties that contribute to economic
stagnation and blight.
Transient Occupancy Tax (TOT):
The TOT is proposed to be set at 15%, aligning with rates commonly found across the state, up
from the current 6%. This adjustment is intended to increase city revenues from tourism and
accommodation services if and when that category was to expand in the future.
Progressive Business License Tax Rate
Establishing a new rate structure that varies based on gross receipts:
• Ranging from 0.05% to 0.475%, with the rate increasing with higher revenue levels.
• Small businesses with revenues under $500,000 will pay lower rates, while businesses
earning over $1 million will be subject to higher rates.
This structure aims to support smaller businesses while ensuring that larger enterprises contribute
equitably to city resources.
AGENDA ITEM NO. 4.- A
City of Avenal
919 Skyline Blvd.
Avenal, CA 93204
Phone: (559) 386-5766
Rationale and Benefits
The proposed changes under Measure B are designed to support Avenal’s future growth and
development. The ordinance seeks to ensure that the city's tax structure is modernized to reflect
current economic realities, replacing outdated rates established in the 1980’s. By imposing a
vacancy tax, the City aims to encourage the active use of properties, thereby stimulating
economic activity and reducing urban blight. The progressive business license tax rate ensures
that larger businesses contribute proportionately more, supporting infrastructure and services
crucial for the city’s expansion and sustainability.
Ballot Language
The official ballot language for Measure B will read:
"Shall Ordinance 2024-01 be adopted, (1) authorizing a vacancy tax on unused or
unoccupied commercial spaces and uninhabited residences in the City of Avenal, up
to $1,000 per linear foot of frontage, (2) setting transient occupancy tax at 15%, and
(3) creating a progressive rate structure that would set business license tax rates
from 0.05% to 0.475% of gross receipts, generating undetermined revenue,
potentially up to $84,000 annually, until repealed?"
CONCLUSION:
Measure B represents a forward-looking initiative aimed at securing Avenal’s economic future
by modernizing its tax policies. These changes are expected to have zero to minimal impact on
the majority of residents, focusing primarily on absentee property owners and larger businesses,
while supporting local small businesses. Voters are encouraged to consider the long-term
benefits of these measures for the city’s growth and prosperity.
ATTACHMENTS:
Resolution 2024-34
Ordinance No. 2024-01
RECCOMENDATION:
Staff recommends that Council adopt Resolution 2024-34, which calls for the submission of
Ordinance 2024-01, (possible to be known as Measure B) to the voters of Avenal in the
November 5, 2024, election. This resolution seeks to implement a vacancy tax on unoccupied
properties, adjust the transient occupancy tax, and establish a progressive business license tax
rate structure.
Approval of these measures will promote the efficient use of commercial and residential
properties, support local businesses, and provide necessary funding for city services and
infrastructure, thereby ensuring Avenal’s sustainable growth and economic development.
BEFORE THE CITY COUNCIL OF THE
CITY OF AVENAL
IN THE MATTER OF: RESOLUTION 2024- 34__
Resolution Calling City Election for Voter
Approval of Vacancy Tax and Adjustments
to Transient Occupancy Tax Rate and
Creating a Progressive Business License Tax
Rate Structure; and Specifications of the
Election Order.
WHEREAS, approval of an excise tax on vacant or unoccupied commercial and
residential spaces promotes the best use of real property and ensures that the City of
Avenal (“City”) has more local funding for vital City services which cannot be taken by
the State, ensuring our tax dollars are spent locally for the benefit of residents of the City;
WHEREAS, when a City seeks voter approval of a new local excise tax, Article
XIIIC § 2(b) of the California Constitution requires the election to be consolidated with
the general municipal election for City Council members, except in cases in which a City
Council has unanimously declared that there is a fiscal emergency;
WHEREAS, commercial and residential vacancies occur when a property owners,
landlords or other persons in control of such properties fail to actively market commercial
land, storefronts or uninhabited residences to viable tenants and/or fail to offer the
property at a reasonable rate;
WHEREAS, prolonged vacancy of commercial and residential properties not only
restricts or reduces the available supply of commercial land, buildings and housing, but
can also decrease economic activity in the City, lead to blight and can increase the risk of
structure fires when they become an attractive nuisance to unhoused individual;
WHEREAS, at a public meeting held on July 25, 2024 the City Council
considered calling a municipal election to submit to the voters for approval, a proposed
commercial and residential vacancy tax as authorized by California Government Code §
37100.5;
WHEREAS, the statutory deadline to authorize submittal of said commercial and
residential vacancy tax measure to the County of Kings’s elections office is scheduled to
expire on or about August 9, 2024 for the November 5, 2024 regular election date and the
County’s administrative deadline for submittal of relevant documentation is on or about
August 1, 2024;
Page 1 of 6
WHEREAS, the new excise tax would be imposed upon the privilege of keeping
specified commercial and residential spaces vacant, unoccupied or uninhabited. The tax
rate would be: $250 per square foot of the frontage of such spaces to each public right-of-
way, if the space was not vacant the prior tax year; $500 per linear foot the frontage of
such spaces to each public right-of-way, if the space was kept vacant during two
consecutive tax years; and $1,000 per linear foot of the frontage of such spaces to each
public right-of-way in all other situations. If enacted, the new excise tax would become
collectable under a future enacted ordinance prescribing procedures and rules for
enforcement and collection of the new excise tax, which may include fines and penalties.
Collection of all or any portion of the tax could be temporarily suspended by a
unanimous vote of the City Council. The tax would require approval of at least a majority
of voters voting on the measure and approval of this resolution by at least two-thirds vote
of all members of the City Council;
WHEREAS, based upon all of the information presented to the City Council as of
the date of this resolution, both written and oral, including the staff reports, minutes and
other relevant materials, the commercial and residential vacancy tax, transient occupancy
tax and progressive business license tax rate structure do not constitute a project under
CEQA Guidelines 15060(c)(2), 15061(b)(3) and 15378(b)(2) and (4) and therefore
review under CEQA is not required;
WHEREAS, the ordinance proposed to the voters would update and adjust the
City’s transient occupancy tax (“TOT”) rate to 15% of the fees charged by hotels, inns,
motels and similar accommodations, to make it comparable to those TOT rates
commonly charged throughout the State;
WHEREAS, the ordinance proposed to the voters would establish a progressive
business tax rate structure, updating and adjusting the City’s business license tax rates to
reflect current economic conditions, and allow for annual inflationary adjustments based
on the specified consumer price index; and
WHEREAS, on July 25, 2024, the City Council held a public meeting to consider
placing a commercial and residential vacancy tax ordinance before the voters of the City
of Avenal at an election to be held on November 5, 2024.
UPON MOTION OF COUNCIL MEMBER ___ , SECONDED BY
COUNCIL MEMBER _______ , THE FOLLOWING WAS PASSED,
APPROVED, AND ADOPTED BY THE CITY COUNCIL AT AN OFFICIAL
MEETING HELD July 25, 2024, BY THE FOLLOWING VOTE:
Page 2 of 6
AYES:
NOES:
ABSTAIN:
ABSENT:
ATTEST:
María A. Ortiz, City Clerk
******************
NOW THEREFORE, BE IT RESOLVED THAT THE CITY COUNCIL:
FOUND the foregoing recitals to be true and ORDERED that an election be held
within the City of Avenal on the 5th day of November, 2024, for the purpose of
submitting to all voters within the City a ballot measure with the following specifications:
1. Pursuant to the California Constitution, Article XIIIC, § 2(b), Government Code §
53724 and Elections Code § 9222, the City Council of the City of Avenal hereby
calls and orders an election at which it shall submit to the qualified voters of the
City, a measure relating to the adoption of a commercial and residential vacancy
tax. This measure shall be designated by an alphabetical letter by the Kings
County elections official or other qualified official, and the City Manager or
designee shall in writing request one or more alphabetical letter designations.
2. The ordinance imposing a commercial and residential vacancy tax to be approved
and adopted by the voters is set forth in EXHIBIT A attached hereto and
incorporated by this reference. The City Council hereby approves said ordinance,
the form thereof, and its submission to the voters of the City at an election to be
held on November 5, 2024, as required by State law, subject to the approval of a
majority of the voters voting on the measure at the election called by the adoption
of the instant resolution. The ordinance enacts a commercial and residential
vacancy tax at the rate of: $250 per square foot of the frontage of such spaces to
each public right-of-way, if the space was not vacant the prior tax year; $500 per
linear foot the frontage of such spaces to each public right-of-way, if the space
was kept vacant during two consecutive tax years; and $1,000 per linear foot of
the frontage of such spaces to each public right-of-way in all other situations.
3. In accordance with Elections Code § 12111 and Government Code § 6061, the
City Clerk is hereby authorized and directed to cause notice of the measure to be
published once in a newspaper of general circulation, printed, published and/or
Page 3 of 6
circulated in the City of Avenal and hereby designated for that purpose by the City
Council of the City of Avenal. The City Clerk may enlist the assistance of the
County of Kings elections office to prepare and publish the required notice.
4. Pursuant to the requirements of the laws of the State of California relating to cities
within said State, the following proposed measure ballot label shall be added to the
ballot for the November 5, 2024, election and thereby submitted to the voters of
the City:
Shall Ordinance 2024-01 be adopted, (1) authorizing a Yes
vacancy tax on unused or unoccupied commercial spaces
and uninhabited residences in the City of Avenal, up to
$1,000 per linear foot of frontage, (2) setting transient
occupancy tax at 15%, and (3) creating a progressive rate
structure that would set business license tax rates from No
.05% to .475% of gross receipts, generating undetermined
revenue, potentially up to $84,000 annually, until repealed?
5. The full text of the ballot label appearing in the preceding section shall be printed
in the sample and final ballots, but the full text of Ordinance No. 2024-01 shall
not be printed in the sample and final ballots and voter information guide. In
compliance with Elections Code § 9223, the City Clerk shall promptly print,
certify and post in the Office of the City Clerk and on the City’s website, a copy of
Ordinance No. 2024-01 and the ballot label appearing in the preceding section,
and shall provide a copy of them to any City voter upon request and free of
charge.
6. The official ballot to be used at said election shall conform to the laws of the State
of California with relation thereto.
7. The City Council hereby requests and consents to the County of Kings elections
official’s consolidation of this election with other elections, if any, which may be
held in whole or in part of the territory of the City, as provided in Elections Code
§§ 10400 et seq., on November 5, 2024, for the ease and convenience of the
registered voters and to take advantage of any cost savings possible by such
consolidation.
8. The City Clerk may enlist the assistance of the County of Kings elections official
in regard to the said consolidated general municipal election, as the City Clerk
deems reasonably necessary or convenient.
9. The City will reimburse the County of Kings for the actual cost incurred by the
county elections official in conducting the municipal election upon receipt of an
Page 4 of 6
invoice stating the amount due as determined by the elections official in
accordance with all applicable laws. The City Manager is authorized to sign an
appropriate written agreement between the City and the County of Kings for that
purpose, following review and approval as to form by the City Attorney.
10. The election shall be held and conducted as provided by law for holding municipal
elections.
11. The notice of the time and place of holding the election is given and the City Clerk
is directed to give further or additional notice of the election in the time, form and
manner as required by law. The City Clerk may enlist the assistance of the County
of Kings elections office in regard to the same.
12. The City Clerk is hereby directed to submit to the City Attorney a certified copy of
the measure pursuant to Elections Code § 9280. The City Attorney is hereby
authorized and directed to prepare an impartial analysis of the ballot measure
showing the effect of the measure on the existing law and operation of the
measure, said analysis to be submitted by the City Attorney to the County of
Kings elections office, or other appropriate office, for printing by the date set by
the County of Kings elections official for the filing of arguments for and against
the measure. The analysis shall not exceed five hundred (500) words in length and
shall otherwise comply in all respects with the applicable provisions of the
Elections Code.
13. In accordance with the provisions of the Elections Code §§ 9280 et seq., the
Mayor or Mayor Pro Tempore or their designee from the City’s staff is authorized
and directed to submit an argument in support of the measure and a response to
any argument in opposition to the measure.
14. The City Clerk in conjunction with the County of Kings election official shall fix
and determine a date for submission of arguments for or against said measure, and
said date shall be posted in the Office of the City Clerk.
15. The election on the measure set forth in sections 2 and 4 of this resolution shall be
held and conducted, the votes canvassed and the returns made, and the results
ascertained and determined as provided for herein. In all particulars not prescribed
in this resolution, the election shall be held as prescribed in the Elections Code of
the State of California, including but not limited to Elections Code § 10262(a)
pursuant to Elections Code § 10101 to the extent applicable. The Board of
Supervisors of the County of Kings or other appropriate county official is
authorized to canvas the returns of that election with respect to the votes cast in
the City of Avenal and certify the results to the City Council. At the next regular
meeting of the City Council occurring after the returns of the election have been
Page 5 of 6
canvassed and the certification of the results to the City Council, the City Council
shall cause to be entered into its minutes a statement of the results of the election.
16. The City Manager or designee is hereby authorized and directed to expend the
funds necessary and convenient to pay for the City’s cost of placing the measure
on the election ballot.
17. The City Clerk is hereby ordered to certify the adoption of this resolution and to
file copies hereof, so certified, with the Clerk of the Board of Supervisors of the
County of Kings and with the elections official of the County of Kings, and to
enter it into the book of original resolutions; and
18. Authorized the Mayor, City Manager, City Clerk and the respective city and
county election officials to carry out the terms and conditions of this resolution
and to take all steps reasonably necessary, proper and/or convenient and/or
incidental thereto, including the signing of any updated version of this resolution
which is reasonably necessary to conform to the requirements of the County of
Kings and applicable laws.
******************
CLERKS CERTIFICATE
City of Avenal }
County of Kings }
State of California }
I, Maria A. Ortiz, City Clerk of the City of Avenal, hereby certify that this is a full, true and
correct copy of Resolution No. 2024-34 duly passed by the City Council of the City of Avenal
at a regular meeting thereof held on the 25th day of July, 2024, by the vote as set forth therein.
DATED: _______________ ATTEST:
__________________________________
María A. Ortiz, City Clerk
Page 6 of 6
EXHIBIT A
ORDINANCE NO. 2024-_01_
AN ORDINANCE OF THE CITY OF AVENAL IMPOSING A VACANCY TAX ON
UNUSED OR UNOCCUPIED COMMERCIAL SPACES AND UNINHABITED
RESIDENTIAL PROPERTY
THE PEOPLE of the City of Avenal do ordain as follows:
By adopting Resolution No. 2024-_01_ by a vote of at least two-thirds vote of all
members of the City Council, the City Council authorized placing this Ordinance before
the voters of the City of Avenal at the November 5, 2024 general election.
Section 1. PURPOSE. The provisions of this Ordinance are adopted to achieve
the following purposes:
A. To impose a tax upon the privilege of keeping vacant each taxable
commercial and residential space within the City;
B. To specify the type of tax and rate of tax to be levied and the method of
collection;
C. To comply with all requirements for imposition of a general tax, such tax to
become operative only if submitted to the electorate and approved by a majority
vote of the voters voting in an election on the issue; and
D. The provisions of this Ordinance are necessary to stimulate the rehabilitation
of long-term retail and other commercial and residential vacancies, and to thereby
reinvigorate neighborhoods and commercial corridors, and stabilize commercial rents,
allowing new businesses to open and existing businesses to thrive.
Section 2. CODE ADOPTION. Chapter 5D of Title 3 of the Municipal Code
of the City of Avenal is added to read in its entirety as follows:
Chapter 5D – VACANCY TAX
5D-010. SHORT TITLE AND CODIFICATION.
5D-020. FINDINGS AND PURPOSE.
5D-030. DEFINITIONS.
5D-040. IMPOSITION OF TAX.
1
5D-050. EXEMPTIONS AND EXCLUSIONS.
5D-060. COLLECTION AND ADMINISTRATION.
5D-070. REVENUE MEASURE.
5D-080. SUSPENSION OF COLLECTION.
5D-090. AMENDMENT OF ORDINANCE.
5D-100. SEVERABILITY.
5D-110. SAVINGS CLAUSE.
5D-010. SHORT TITLE AND CODIFICATION.
This Chapter shall be known as the “Vacancy Tax Ordinance,” and the tax it
imposes shall be known as the “Vacancy Tax.” The City Clerk is authorized
to codify this Chapter within Title 3 or any other Title of the municipal code
of the City, and in so doing may re-label its numbering to be consistent with
that utilized within such Title.
5D-020. FINDINGS AND PURPOSE.
(a) City’s commercial districts prioritize street-level, customer-facing
businesses as a means of stimulating a bustling, pedestrian-friendly urban
environment. Retail and other commercial storefronts are the building blocks
of neighborhood vitality, encouraging people to stroll through City’s streets,
sidewalks, parks and other open spaces, and inviting them in.
(b) City residents and visitors have an interest in preserving the vitality of
commercial corridors in these districts. Vacant parcels and storefronts in
otherwise vibrant commercial districts degrade the urban environment and
reduce the quality of life in those neighborhoods, leading to blight and
sometimes crime, particularly when storefronts and adjacent parcels remain
empty or devoid of commercial activity for extended periods of time. Further,
the resulting blight negatively impacts other small businesses in the area by
discouraging foot traffic and eroding the character and uniqueness of the
City’s diverse neighborhoods and communities.
(c) Retail and other commercial vacancies may occur when property owners
are performing tenant improvements for prospective tenants, while actively
seeking a new commercial tenant, or following a disaster requiring
wholescale rehabilitation of a structure. These temporary vacancies reflect a
property owner’s desire to maintain the active retail and other commercial
storefront environment of City’s commercial corridors and to continue
contributing to the surrounding community.
(d) But in other instances, retail and other commercial vacancies occur when
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a property owner or landlord fails to actively market a vacant retail and other
commercial storefront to viable commercial tenants and/or fails to offer the
property at a reasonable rate. Retail and other commercial vacancies may
persist as property owners and landlords hold storefronts off of the market
for extended periods of time or refuse to offer the space for a reasonable
market rate.
(e) Prolonged vacancy of residential housing not only restricts the supply of
available housing units, but can also decrease economic activity in
neighborhoods and leads to blight.
(f) A purpose of the Vacancy Tax is to stimulate the rehabilitation of long-
term retail and other commercial and residential vacancies, and to thereby
reinvigorate neighborhoods and commercial corridors, and stabilize
commercial rents, allowing new businesses to open and existing businesses
to thrive.
5D-030. DEFINITIONS.
Except to the extent otherwise defined in ordinance, the terms used in this
Chapter shall have the meanings given to them in Title 3 of the municipal
code, as amended from time to time by the City Council. For purposes of this
Chapter, the following definitions shall apply:
a. (a) “Affiliate” means a person under common majority
ownership or common control with any other person, whether that ownership
or control is direct or indirect. An Affiliate includes but is not limited to a
person that majority owns or controls any other person or a person that is
majority owned or controlled by any other person.
a. (b) “Building Permit Application Period” means the period
following the date that an application for a building permit for repair,
rehabilitation, or construction with respect to Taxable Commercial Space in
a building or structure is filed with the City through the date the building
official of the City grants or denies that application, but not to exceed one (1)
year. Notwithstanding the preceding sentence, if more than one building
permit application is filed by or on behalf of one or more persons in the
Taxpayer’s Group for the same Taxable Commercial Space, the Building
Permit Application Period shall mean only the applicable period following
the date the first application is filed with the City by or on behalf of anyone
in the Taxpayer’s Group.
a. (c) “Conditional Use Application Period” means the 183-
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day period following the date that a complete application for a conditional
use permit for use of Taxable Commercial Space is filed with the City, except
that if the Planning Commission does not grant or deny that application
within 183 days, then the Conditional Use Application Period shall extend to
and include December 31 of the same year in which the date 183rd day
occurs. Notwithstanding the preceding sentence, if more than one complete
conditional use permit application is filed by or on behalf of one or more
persons in the Taxpayer’s Group for the same Taxable Commercial Space,
the Conditional Use Application Period shall mean only the applicable period
following the date when the first complete application is filed with the City
by or on behalf of anyone in the Taxpayer’s Group.
a. (d) “Construction Period” means the one-year period
following the date when the City issues a building permit for repair,
rehabilitation or construction with respect to Taxable Commercial Space in
a building or structure, provided that if the City issues multiple building
permits to or for the benefit of one or more persons in the Taxpayer’s Group
for the same Taxable Commercial Space, the one-year Construction Period
shall mean only the one-year period following the issuance of the first
building permit to or for the benefit of anyone in the Taxpayer’s Group.
a. (e) “Disaster Period” means the two-year period following
the date that Taxable Commercial Space was severely damaged and made
uninhabitable or unusable due to an unexpected fire, natural disaster or other
catastrophic event.
a. (f) “Frontage” means the number of linear feet of Taxable
Commercial Space which is adjacent or tangent to a Public Right of Way,
rounded up to the nearest foot.
a. (g) “Public Right of Way” means each public alley,
boulevard, court, lane, road, sidewalk, space, street, and way within the City,
which are under the permitting jurisdiction of the City.
a. (h) “Related Person” means a spouse or domestic partner,
child, parent or sibling (these latter three relationships including biological,
adoptive and “step” relationships; and the sibling relationship also including
half-siblings).
a. (i) “Residential Real Estate” means real property where the
primary use of or right to use the property is for the purpose of dwelling,
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sleeping or lodging, and such real property is owner-occupied as a primary
or secondary residence, excluding each improvement thereon which is
actively used as part of the business activity of accommodations. For
purposes of this Chapter, “accommodations” includes hotels, motels, inns,
bed-and-breakfast, hostels and other temporary dormitory facilities, and also
single-family residences, multi-family residences, accessory dwelling unit,
condominiums and residential apartment units which are not owner-occupied
as a primary or secondary residence.
a. (j) “Taxable Commercial Space” means the ground floor
area of any building, structure or unimproved parcel, or the ground floor of
any portion of a building, structure or unimproved parcel, where such floor
area (1) is adjacent or tangent to a Public Right of Way, (2) is located within
any commercial or residential zoning district, as those districts exist on
November 5, 2024 in the operative zoning ordinance of the City, and
irrespective of whether those zoning districts are expanded, narrowed, re-
labeled/renamed, eliminated, or otherwise modified by ordinance of the City
Council subsequent to that date, and (3) is not Residential Real Estate.
a. (k) “Taxpayer’s Group” with respect to each Taxable
Commercial Space, means the taxpayer, any current or former co-owner or
co-tenant of the taxpayer, and any Related Person or Affiliate of the taxpayer
or the taxpayer’s current or former co-owner or co-tenant.
b. (l) “Tax Year” means the period from January 1 through
December 31.
a. (m) “Vacant” means unoccupied, or unused for any business
activity licensed by the City or, in the case of residentially zoned real
property, uninhabited, for more than one-hundred eighty-three (183) days,
whether consecutive or nonconsecutive, in a tax year. Notwithstanding the
previous sentence, a person shall not be considered to have kept a building
or structure Vacant during a Building Permit Application Period,
Construction Period, Disaster Period and/or Conditional Use Application
Period when such period is applicable to that particular person for that
particular Taxable Commercial Space. In determining whether a person has
kept Vacant any Taxable Commercial Space, those days within a Building
Permit Application Period, Construction Period, Disaster Period, and
Conditional Use Application Period shall be disregarded when such period
is applicable to that particular person for that particular Taxable Commercial
Space.
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5D-040. IMPOSITION OF TAX.
(a) Except as otherwise provided in this Chapter, the City imposes an annual
Vacancy Tax upon the privilege of keeping Vacant each Taxable
Commercial Space within the City.
(b) The Vacancy Tax in a tax year shall be as follows:
(1) For the 2025 tax year, $250 per linear foot of Frontage.
(2) For the 2026 tax year, $250 per linear foot of Frontage for Taxable
Commercial Space which was not kept Vacant in the 2025 tax year,
and $500 per linear foot of Frontage for Taxable Commercial Space
which was kept Vacant in the 2025 tax year.
(3) For the 2027 tax year and subsequent tax years:
(A) $250 per linear foot of Frontage for Taxable Commercial
Space which is kept Vacant by any person during the tax year,
but was not kept Vacant during the prior tax year;
(B) $500 per linear foot of Frontage for Taxable Commercial
Space which is kept Vacant by any person during two
consecutive tax years; and
(C) $1,000 per linear foot of Frontage for Taxable Commercial
Space which is kept Vacant by any person during the tax year,
in all situations in which neither subsection (b)(3)(A) nor
subsection (b)(3)(B) of this Section applies.
(c) The Vacancy Tax shall be owed and payable by:
(1) the owner or owners of the Taxable Commercial Space kept
Vacant, provided that the Taxable Commercial Space is unleased;
(2) the lessee or lessees, and not the owner, of the Taxable
Commercial Space kept Vacant, when that Taxable Commercial
Space is leased but not subleased; and
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(3) the sublessee or sublessees, and not the owner or sublessor, of the
Taxable Commercial Space kept Vacant, if that Taxable Commercial
Space is subleased.
Not more than one tax shall be imposed under this Section by reason of
multiple liable owners, lessees, or sublessees. If there are multiple liable
owners, lessees, or sublessees, each such person shall be jointly and severally
liable for the Vacancy Tax.
(d) A person shall be liable for the Vacancy Tax only if that person has kept
Vacant any Taxable Commercial Space during a tax year. A person shall be
deemed to have kept Vacant a Taxable Commercial Space during a tax year
if that person and all Related Persons and Affiliates of that person,
individually or collectively, have kept that Taxable Commercial Space
Vacant for more than 183 days in that tax year.
(e) On January 1 of each year succeeding the first full year of the effective
date of this Chapter, the amount of the Vacancy Tax shall be increased by
the most recent change in the annual average of the Consumer Price Index
(“CPI”) for all urban consumers in the San Francisco-Oakland-San Jose
areas, as published by the United States Government Bureau of Labor
Statistics. However, no CPI adjustment resulting in a decrease of any tax
imposed by this subsection shall be made.
5D-050. EXEMPTIONS AND EXCLUSIONS.
(a) For only so long as, and only to the extent that, the City is prohibited from
imposing the Vacancy Tax, any person upon whom the City is prohibited
under the Constitution or laws of the State of California or the Constitution
or laws of the United States from imposing the Vacancy Tax shall be exempt
from the Vacancy Tax.
(b) Any individual who has within the past eighteen (18) months became
disabled to the degree that they qualify for federal or State disability income,
shall be exempt from the Vacancy Tax.
(c) The City shall be exempt from the Vacancy Tax.
(d) The City Council may exempt from the Vacancy Tax any person or class
of persons by duly enacted ordinance.
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5D-060. COLLECTION AND ADMINISTRATION.
The Vacancy Tax may be collected in the same manner as the City’s business
license tax except that the City Council is hereby authorized by the voters to
enact any of the following additional ordinances, without submitting them to
the voters for approval:
(a) An ordinance prescribing procedures and rules for processing Vacancy
Tax returns and appeals;
(b) An ordinance prescribing procedures and rules for enforcement and
collection of the Vacancy Tax, which may include interest, fines and
penalties;
(c) An ordinance which defines any word or phrase within this Vacancy Tax
Ordinance which may otherwise be unclear, ambiguous or vague; and
(d) An ordinance exempting any person or class of persons from the Vacancy
Tax.
5D-070. REVENUE MEASURE.
This Chapter is enacted solely to raise revenue for general municipal
purposes, and is not intended for regulation.
5D-080. SUSPENSION OF COLLECTION.
The City Council shall have authority to temporarily suspend collection of
all or a portion of the tax imposed by this Chapter, by resolution unanimously
approved by all five (5) members of the entire City Council. A majority of
the City Council may at any time also repeal or supersede such resolution.
However, the authority to levy the Vacancy Tax imposed by this Chapter
shall not expire or otherwise terminate, unless terminated by a duly enacted
ordinance which is approved at a regular meeting of, and by unanimous vote
of all five (5) of the seats comprising the entire City Council.
5D-090. AMENDMENT OF ORDINANCE.
(a) The following amendments to this Chapter must be approved by the
voters of the City: increasing the tax rate or revising the methodology for
calculating the tax such that a tax increase would result; imposing the tax
upon activity of a nature not previously subject to the tax; or extending the
effective date of this Chapter. Otherwise, the City Council is hereby
authorized to and may amend this Chapter, by affirmative vote of not less
than four (4) members of the City Council, without submitting the
amendment to the voters for approval, provided that such ordinance
amendment does not increase or decrease the tax rate approved by the voters.
The People of the City of Avenal affirm that each and all of the following
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actions shall not constitute an increase of the rate of a tax:
(1) The restoration of the rate of the tax to a rate which is no higher than
the maximum allowed by this Chapter, if the City Council has acted to
suspend or reduce the rate of the tax;
(2) An action which interprets or clarifies the methodology of the tax, or
any definition applicable to the tax, so long as interpretation or clarification
(even if contrary to some prior interpretation or clarification) is not
inconsistent with the text of this Chapter;
(3) The collection of the tax imposed by this Chapter, even if the City
had, for some period of time, failed to collect the tax; or
(4) The establishment of a class of persons which are exempt or excepted
from the tax or the discontinuation of any such exemption or exception (other
than the discontinuation of an exemption or exception specifically set forth
in this Chapter).
5D-100. SEVERABILITY.
(a) Except as provided in subsection (b), if any section, subsection, sentence,
clause, phrase, portion or word of this Chapter, or any application thereof to
any person or circumstance, is held to be invalid or unconstitutional by a
decision of a court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions or applications of this Chapter. The
People of the of City hereby declare that, except as provided in subsection
(b), they would have adopted this Chapter and each and every section,
subsection, sentence, clause, phrase and word not declared invalid or
unconstitutional without regard to whether any other portion of this Chapter
or application thereof would be subsequently declared invalid or
unconstitutional.
(b) If the imposition of the Vacancy Tax in Section 5D-040 is held in its
entirety to be facially invalid or unconstitutional in a final court
determination which cannot be appealed, the remainder of this Chapter shall
be void and of no force and effect, and it shall be deemed immediately
repealed and removed from the municipal code.
5D-110. SAVINGS CLAUSE.
No section, clause, part or provision of this Chapter shall be construed as
requiring the payment of any tax which would be in violation of the
Constitution or laws of the United States or of the Constitution or laws of the
State of California.
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Section 3. CODE AMENDMENT. Section 3-6.03 of the Municipal Code of
the City of Avenal is amended to read in its entirety as follows:
For the privilege of occupancy in any hotel, each transient shall be subject to
and shall pay a tax in the amount of fifteen (15) percent of the rent charged
by the operator. Such tax shall constitute a debt owed by the transient to the
City, which debt shall be extinguished only by payment to the operator of the
hotel or to the City. The transient shall pay the tax to the operator at the time
the rent is paid. If the rent is paid in installments, a proportionate share of the
tax shall be paid with each installment. The unpaid tax shall be 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 shall be paid directly to the Tax Administrator.
Section 4. CODE ADOPTION. The following sections are hereby added into
Chapter 6 of Title 3 of the Municipal Code of the City of Avenal and read in their entirety
as follows:
3-6.18 ADMINISTRATION.
The City Council is hereby authorized by the voters to enact any of the
following additional ordinances, without submitting them to the voters for
approval:
(a) An ordinance prescribing procedures and rules for processing tax returns
and appeals;
(b) An ordinance prescribing procedures and rules for enforcement and
collection of the tax under this Chapter, which may include fines and
penalties;
(c) An ordinance which defines any word or phrase within this Chapter which
may otherwise be unclear, ambiguous or vague; and
(d) An ordinance exempting any person or class of persons from the tax
imposed by this Chapter.
3-6.19 SUSPENSION OF COLLECTION.
The City Council shall have authority to temporarily suspend collection of
all or a portion of the tax imposed by this Chapter, by resolution unanimously
approved by all five (5) members of the entire City Council. A majority of
the City Council may at any time also repeal or supersede such resolution.
However, the authority to levy the tax imposed by this Chapter shall not
expire or otherwise terminate, unless terminated by a duly enacted ordinance
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which is approved at a regular meeting of, and by unanimous vote of all five
(5) of the seats comprising the entire City Council.
3-6.20 AMENDMENT OF ORDINANCE.
(a) The following amendments to this Chapter must be approved by the
voters of the City: increasing the tax rate or revising the methodology for
calculating the tax such that a tax increase would result; imposing the tax
upon activity of a nature not previously subject to the tax; or extending the
effective date of this Chapter. Otherwise, the City Council is hereby
authorized to and may amend this Chapter, by affirmative vote of not less
than four (4) members of the City Council, without submitting the
amendment to the voters for approval, provided that such ordinance
amendment does not increase or decrease the tax rate approved by the voters.
The People of the City of Avenal affirm that each and all of the following
actions shall not constitute an increase of the rate of a tax:
(1) The restoration of the rate of the tax to a rate which is no higher
than the maximum allowed by this Chapter, if the City Council has
acted to suspend or reduce the rate of the tax;
(2) An action which interprets or clarifies the methodology of the
tax, or any definition applicable to the tax, so long as interpretation or
clarification (even if contrary to some prior interpretation or
clarification) is not inconsistent with the text of this Chapter;
(3) The collection of the tax imposed by this Chapter, even if the
City had, for some period of time, failed to collect the tax; or
(4) The establishment of a class of persons which are exempt or
excepted from the tax or the discontinuation of any such exemption or
exception (other than the discontinuation of an exemption or
exception specifically set forth in this Chapter).
3-6.21 SEVERABILITY.
(a) Except as provided in subsection (b), if any section, subsection, sentence,
clause, phrase, portion or word of this Chapter, or any application thereof to
any person or circumstance, is held to be invalid or unconstitutional by a
decision of a court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions or applications of this Chapter. The
People of the of City hereby declare that, except as provided in subsection
(b), they would have adopted this Chapter and each and every section,
subsection, sentence, clause, phrase and word not declared invalid or
unconstitutional without regard to whether any other portion of this Chapter
or application thereof would be subsequently declared invalid or
unconstitutional.
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(b) If the imposition of the tax in Section 3-6.03 is held in its entirety to be
facially invalid or unconstitutional in a final court determination which
cannot be appealed, the remainder of this Chapter shall be void and of no
force and effect, and it shall be deemed immediately repealed and removed
from the municipal code.
3-6.22 SAVINGS CLAUSE.
No section, clause, part or provision of this Chapter shall be construed as
requiring the payment of any tax which would be in violation of the
Constitution or laws of the United States or of the Constitution or laws of the
State of California.
Section 5. CODE AMENDMENT. Section 3-1.22 of the Avenal Municipal
Code is hereby amended to read in its entirety as follows:
3-1.22 LICENSE TAXES
(a) Licensed tax: Fixed place of business. Every person engaged at a
fixed place of business in the City of Avenal in any trade, calling, occupation,
vocation, profession or other means of livelihood, as an independent
contractor and not as an employee of another, and not specifically licensed
by other provisions of this Chapter, shall pay an annual license tax based
upon the annual gross receipts of the year proceeding the tax year. Such tax
shall be in the amount(s) provided in subsections (e) and (f) below.
(b) Licensed tax: No fixed place of business. Every person engaged at
other than a fixed place of business in the City of Avenal in any trade, calling,
occupation, vocation, profession or other means of livelihood, as an
independent contractor and not as an employee of another, and not
specifically licensed by other provisions of this chapter, shall pay an annual
license tax. Said tax shall be in the amount(s) provided in subsections (e) and
(f) below.
(c) License tax: Flat amount. Every person commencing, transacting
and carrying on any business herein enumerated shall pay a license tax. Said
tax shall be in the amount(s) provided in subsections (e) and (f) below.
(d) Coin machine: Outside owner. Every person commencing,
transacting and carrying on at other than a fixed place of business in the City
of Avenal the business of lending, renting, leasing, or otherwise distributing
any coin operated machine while retaining title thereto, shall pay semi-annual
license tax for each machine. Said tax shall be in the amount(s) provided in
subsections (e) and (f) below.
(e) Schedule of Taxes: The taxes due and levied under this Chapter shall
12
be in the amounts specified as follows, which shall be subject to adjustments
under subsection (f):
1. FIXED BUSINESS LICENSES:
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2. NON-FIXED BUSINESS LICENSES
Non-Fixed Business Licenses
Business Description Business License Fee
Non-Fixed Place of Business $ 170.00
Auto for Hire $ 55.00 per vehicle (Semi-Annually)
Bail Bond Broker $ 105.00
Bingo Games $ 55.00 (Non-Profit)
Card Room License $ 90.00 up to 2 tables (Quarterly)
Card Table $ 45.00 per additional table
Carnivals $ 325.00 Plus concessions fees
Circus $ 325.00 Plus concessions fees
Concession $ 25.00 Every Concession stand
Flea Markets $ 110.00
Fortune Tellers $ 110.00
Junk Dealers $ 325.00
Newspaper $ 55.00
Pawnbrokers $ 110.00
Photo $ 110.00
Public Dance $ 25.00
Exempt Status $10.00
Contractors $100.00 for first $100,000 in gross receipts and $1.00 for
every $1,000 thereafter.
(f) On January 1 of each year following the effective date of this ordinance,
the business license tax rates for all business categories, including both fixed
and non-fixed locations, shall be adjusted for inflation based on the most
recent change in the annual average of the Consumer Price Index (CPI) for
All Urban Consumers for All Items in the San Francisco-Oakland-San Jose
areas, as published by the United States Bureau of Labor Statistics. However,
no CPI adjustment shall result in a decrease of any tax imposed under this
section.
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Section 6. CODE ADOPTION. The following sections are hereby added into
Article 1 of Chapter 1 of Title 3 of the Municipal Code of the City of Avenal and read in
their entirety as follows:
3-1.25 ADMINISTRATION.
The City Council is hereby authorized by the voters to enact any of the
following additional ordinances, without submitting them to the voters for
approval:
(a) An ordinance prescribing procedures and rules for processing tax returns
and appeals;
(b) An ordinance prescribing procedures and rules for enforcement and
collection of the tax under this Chapter, which may include fines and
penalties;
(c) An ordinance which defines any word or phrase within this Chapter which
may otherwise be unclear, ambiguous or vague; and
(d) An ordinance exempting any person or class of persons from the tax
imposed by this Chapter.
3-1.30 SUSPENSION OF COLLECTION.
The City Council shall have authority to temporarily suspend collection of
all or a portion of the tax imposed by this Chapter, by resolution unanimously
approved by all five (5) members of the entire City Council. A majority of
the City Council may at any time also repeal or supersede such resolution.
However, the authority to levy the tax imposed by this Chapter shall not
expire or otherwise terminate, unless terminated by a duly enacted ordinance
which is approved at a regular meeting of, and by unanimous vote of all five
(5) of the seats comprising the entire City Council.
3-1.35 AMENDMENT OF ORDINANCE.
(a) The following amendments to this Chapter must be approved by the
voters of the City: increasing the tax rate or revising the methodology for
calculating the tax such that a tax increase would result; imposing the tax
upon activity of a nature not previously subject to the tax; or extending the
effective date of this Chapter. Otherwise, the City Council is hereby
authorized to and may amend this Chapter, by affirmative vote of not less
than four (4) members of the City Council, without submitting the
amendment to the voters for approval, provided that such ordinance
amendment does not increase or decrease the tax rate approved by the voters.
The People of the City of Avenal affirm that each and all of the following
actions shall not constitute an increase of the rate of a tax:
15
(1) The restoration of the rate of the tax to a rate which is no higher
than the maximum allowed by this Chapter, if the City Council has
acted to suspend or reduce the rate of the tax;
(2) An action which interprets or clarifies the methodology of the
tax, or any definition applicable to the tax, so long as interpretation or
clarification (even if contrary to some prior interpretation or
clarification) is not inconsistent with the text of this Chapter;
(3) The collection of the tax imposed by this Chapter, even if the
City had, for some period of time, failed to collect the tax; or
(4) The establishment of a class of persons which are exempt or
excepted from the tax or the discontinuation of any such exemption or
exception (other than the discontinuation of an exemption or
exception specifically set forth in this Chapter).
3-1.40 SEVERABILITY.
(a) Except as provided in subsection (b), if any section, subsection, sentence,
clause, phrase, portion or word of this Chapter, or any application thereof to
any person or circumstance, is held to be invalid or unconstitutional by a
decision of a court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions or applications of this Chapter. The
People of the of City hereby declare that, except as provided in subsection
(b), they would have adopted this Chapter and each and every section,
subsection, sentence, clause, phrase and word not declared invalid or
unconstitutional without regard to whether any other portion of this Chapter
or application thereof would be subsequently declared invalid or
unconstitutional.
(b) If the imposition of the tax in Section 3-6.03 is held in its entirety to be
facially invalid or unconstitutional in a final court determination which
cannot be appealed, the remainder of this Chapter shall be void and of no
force and effect, and it shall be deemed immediately repealed and removed
from the municipal code.
3-1.45 SAVINGS CLAUSE.
No section, clause, part or provision of this Chapter shall be construed as
requiring the payment of any tax which would be in violation of the
Constitution or laws of the United States or of the Constitution or laws of the
State of California.
Section 7. CEQA REVIEW. The City Council hereby finds that this Ordinance is
16
not subject to review under the California Environmental Quality Act (CEQA) pursuant to
CEQA Guidelines 15060(c)(2), 15061(b)(3) and 15378(b)(2) and (4). The City Manager
(or designee) is hereby directed to ensure that a Notice of Exemption is filed pursuant to
CEQA Guidelines section 15062 [14 C.C.R. § 15062].
Section 8. NO LIABILITY. The provisions of this Ordinance shall not in any way
be construed as imposing any duty of care, liability or responsibility for damage to Person
or property upon the City of Avenal, or any official, employee or agent thereof.
Section 9. PENDING ACTIONS. Nothing in this Ordinance or in the codes
hereby adopted shall be construed to affect any suit or proceeding pending or impending
in any court, or any rights acquired, or liability incurred, or any cause or causes of action
acquired or existing, under any act or Ordinance or code repealed by this Ordinance, nor
shall any just or legal right or remedy of any character be lost, impaired or affected by this
Ordinance.
Section 10. SEVERABILITY. If any section, subsection, subdivision, paragraph,
sentence, clause or phrase of this Ordinance, or its application to any person or
circumstance, is for any reason held to be invalid or unenforceable, such invalidity or
unenforceability shall not affect the validity or enforceability of the remaining sections,
subsections, subdivisions, paragraphs, sentences, clauses or phrases of this Ordinance, or
its application to any other person or circumstance. The People and City Council of the
City of Avenal hereby declare that each would have adopted each section, subsection,
subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any
one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or
phrases hereof be declared invalid or unenforceable.
Section 11. CONSTRUCTION. The People and the City Council intend this
Ordinance to supplement, not to duplicate or contradict, applicable State and federal law
and this Ordinance shall be construed in light of that intent. To the extent the provisions of
the Avenal Municipal Code as amended by this Ordinance, if any, are substantially the
same as provisions in the Avenal Municipal Code existing prior to the effectiveness of this
Ordinance, then those amended provisions shall be construed as continuations of the earlier
17
provisions and not as new enactments.
Section 12. EFFECTIVE DATE. Pursuant to Elections Code § 9217, this
Ordinance shall be deemed adopted on the date when the final vote is declared by the City
Council and this Ordinance shall go into effect ten (10) days after that date, contingent
upon approval by a majority of the voters voting on the measure in the November 5, 2024
election.
Section 13. CERTIFICATION; PUBLICATION. Upon approval by the voters, the
City Clerk shall certify to the passage and adoption of this Ordinance and shall cause it to
be published according to law.
THE FOREGOING ORDINANCE was approved by the City Council of the City of
Avenal, State of California, on _July 24, 2024_at a meeting of said Council duly and
regularly convened on said day by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Alvaro Preciado, Mayor
ATTEST:
María A. Ortiz, City Clerk
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