Chapter 3.05
DISCRETIONARY FEE AND TAX WAIVERS
Sections:
3.05.040 Approval by Council – Findings.
3.05.050 Approval is discretionary.
3.05.070 Term of waiver – Renewal.
3.05.090 Revocation – Renewal.
3.05.010 Purpose.
This chapter authorizes the City Council to waive, reduce, or defer the payment of taxes, fees, and other charges payable to the City under its Municipal Code, as it may from time to time provide, by nonprofit public service organizations, or public agencies, which qualify thereunder. (Ord. CCO-95-03, 1995)
3.05.020 Definitions.
In this chapter, the following definitions shall apply:
(A) “Nonprofit” means that none of the profits, or assets, of the organization are paid, or payable, to shareholders, officers, or other persons involved with the organization, and the organization has been granted exemption by the Franchise Tax Board from the payment of California income taxes, or has qualified with the United States Internal Revenue Service as a charitable organization, but such formal exemption shall not be required if it is found by the City Council to be otherwise qualified. Any governmental agency or authority shall also qualify under this definition.
(B) “Organization” means a corporation or unincorporated association, or a governmental agency.
(C) “Public service” means that: (1) the organization’s activity is exclusively dedicated to the public benefit (any governmental agency or authority shall also qualify under this definition), and (2) that the organization provides a valuable service or other consideration, as determined by the City Council, to the City government of the City of Mt. Shasta.
(D) Notwithstanding the foregoing, organizations which devote a significant portion of their activities to the advocacy of legislation, or in regard to any political party or any candidate for public office, shall not be qualified for a waiver. (Ord. CCO-11-05 § 4, 2011; Ord. CCO-96-07 § 24, 1996; Ord. CCO-95-03, 1995)
3.05.030 Application.
Any organization which desires the waiver of a tax, fee, or other charge may apply for the same on a form to be specified by the City Clerk, and pay the application fee then required, which fee shall be set by resolution of the City Clerk. (Ord. CCO-95-03, 1995)
3.05.040 Approval by Council – Findings.
Upon making the findings to the following effect in an appropriate resolution, the City Council may approve a waiver:
(A) The applicant is a nonprofit public service organization, as defined in this chapter, which provides a significant portion of such services to the City government of the City of Mt. Shasta;
(B) Waiver of the fee will not impose an undue financial hardship on the City; and
(C) The waiver will be in the best interests of the City. (Ord. CCO-95-03, 1995)
3.05.050 Approval is discretionary.
The approval or disapproval of a waiver under this chapter shall be vested in the discretion of the City Council; no organization shall have a right to a waiver. (Ord. CCO-95-03, 1995)
3.05.060 Additional criteria.
In addition to the findings specified in this chapter, the Council may but is not required to consider other facts and circumstances in granting or denying a waiver application, including but not limited to the financial needs of the City, the amount of the waiver as compared to the financial resources of the applicant, the type of tax, fee, or other charge for which waiver has been requested, and the nature and quantity of the public service being provided. (Ord. CCO-95-03, 1995)
3.05.070 Term of waiver – Renewal.
If the applicant requests waiver of a periodic tax, fee, or other charge, the City Council shall, at the time of the approval of the waiver, specify the term thereof. If the term is not so specified, the waiver shall be applicable to the subject charge only for the current fee period during which the application was made. (Ord. CCO-95-03, 1995)
3.05.080 Conditions.
The City Council may, at its discretion, specify any conditions at the time of granting a waiver. (Ord. CCO-95-03, 1995)
3.05.090 Revocation – Renewal.
The City Council may revoke a waiver upon finding that one or more of the findings and other criteria which existed at the time of approval no longer exist. (Ord. CCO-95-03, 1995)
3.05.100 Refund.
If an applicant has, within the same fiscal year, already paid a tax, fee, or other charge for which a waiver is requested, the City Council may, at the time of approval of the waiver, direct the refund thereof. No refund may be requested for a tax, fee, or other charge paid prior to the effective date of the ordinance codified in this chapter. (Ord. CCO-95-03, 1995)
3.05.110 Rehearing.
Any applicant which has been denied the waiver which it sought may reapply for the same no sooner than one year after the Council has acted on the application. (Ord. CCO-95-03, 1995)