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Section 2 -13 -120. Definitions <br /> As used herein, the following definitions shall apply: <br /> A. "Emergency medical services" shall mean and include salaries <br /> (including benefits), equipment and training required to provide "first -in" response by <br /> fire personnel to provide basic and advanced life support to persons suffering medical <br /> emergencies. <br /> 13. "Occupant" shall mean the person or persons who rent, lease, <br /> reside in or otherwise occupy the real property to which emergency medical services <br /> are available. <br /> C. "Owner" shall mean the owner of the real property to which <br /> emergency medical services are available as shown on Alameda County's most recent <br /> assessment roll. <br /> D. "Year" shall mean the period from July 1 to the following June <br /> 30. <br /> Section 2 -13 -130. Tax Imposed <br /> An annual Emergency Medical Services Tax ( "tax ") in the amounts set <br /> forth in Section 2 -13 -140 is hereby imposed on occupants of real property within the <br /> boundaries of the City of San Leandro. <br /> The tax is imposed on the occupant as of July 1 of each year; provided, <br /> however that if any building or structure on any parcel is unoccupied on that date, <br /> the tax is imposed on the first occupant occupying the building or structure during <br /> the year. <br /> • <br /> Notwithstanding the tax liability of the occupant, the owner of each parcel <br /> giving rise to tax liability under this Chapter shall be responsible for the collection <br /> and/or remittance of the tax due and payable hereunder. The tax required to be <br /> collected by the owner constitutes a debt owed by the owner to the City. <br /> 4 <br />