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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 />B. "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 />30. <br />D. "Year" shall mean the period from July 1 to the following June <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 />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 />