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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 />I. 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 />