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F. Each occupant of property derives value from the availability of <br /> emergency medical services. Even if such services are not presently used by an <br /> occupant, the services may be used in the future and, in any event, their availability <br /> . benefits each occupant. Such services enhance the health, safety, welfare and <br /> environment of all residents of San Leandro and improve their quality of life both <br /> directly and indirectly. <br /> G. Parcels which are unimproved contain no occupants who may <br /> avail themselves of emergency medical services: Accordingly, the Council has <br /> determined that owners of unimproved parcels are not subject to the tax. <br /> H. Parcels which are improved but vacant contain no occupants who <br /> may avail themselves of emergency medical services. Accordingly, the Council has <br /> determined that owners of vacant improved parcels may receive a refund of the tax if <br /> they can prove that the parcel was vacant for more than six months during the twelve <br /> month tax period. <br /> L Approximately 58.5% of San Leandro's residential units are <br /> owner- occupied. Because these percentages are so high, the overall tax impact is not <br /> significantly different if the tax is imposed on occupants as opposed to owners. <br /> However, nothing in this chapter is intended to preclude owners from.recovering the <br /> tax from the occupant. Whether the occupant is charged depends solely upon the <br /> terms of the occupancy agreement. Moreover, non - payment will not be a lien on the <br /> property, but a personal obligation of the occupant or owner. <br /> J. It is not feasible for San Leandro to collect the tax from the non - <br /> owner occupants on whom it is imposed because the records available to the City do <br /> not include the names of non -owner occupants. Therefore, the only practical way to <br /> collect a tax imposed on occupants is to collect it from the owners of the occupied <br /> properties. <br /> K. The tax imposed by this chapter is a tax on the privilege of using <br /> and the use of emergency medical services. It is not an ad valorem tax on real <br /> property, nor is it any other kind of tax on property or the ownership of property. It <br /> is not a transaction or sales tax on the sale of real property. Finally, because the tax <br /> proceeds are deposited in a special fund and the fund is restricted for emergency <br /> medical services, the tax is a special tax. <br /> 3 <br />