To: Honorable Mayor and Members of City Council
From: Rajneil Prasad, Finance Director
Prepared By: Jocelyn Ramirez, Budget Analyst
TITLE:
Title
Paramedic Tax Rate
LABEL
RECOMMENDED ACTION:
Recommendation
Adopt a resolution authorizing the Paramedic tax rate for Fiscal Year 2023/24.
Body
DISCUSSION:
Attached is the Resolution which identifies the FY 2023/24 rate for the Paramedic Tax. An adopted resolution is required annually by the County of Napa Auditor-Controller's Office for inclusion on the property tax bills. No change is proposed to the current tax rate.
Section 95.1 of the Napa City Charter, as amended on January 25, 1977, authorizes an annual tax levy of six cents on each $100 of assessed valuation for the purpose of providing emergency medical technician (paramedic) services throughout the City. However, following voter approval of Proposition 13 and implementing State legislation, the City's authority to impose the Paramedic Tax was capped at the amount imposed in the 1982/83 fiscal year. The City has consistently imposed the Paramedic Tax from fiscal years 1982/83 through 2022/23 at 1.5 cents on each $100 of assessed valuation. At the 1.5 cent rate, the Paramedic Tax is projected to generate $3 million in revenue to the General Fund during FY 2023/24.
FINANCIAL IMPACTS:
The revenues derived from this tax have been included in the Fiscal Year 2023/24 adopted budget, in the amount of $3 million.
CEQA:
The City Manager has determined that the Recommended Action described in this Agenda Report is not subject to CEQA, pursuant to CEQA Guidelines Section 15060(c).
DOCUMENTS ATTACHED:
ATCH 1 - Resolution Authorizing the Paramedic tax rate for Fiscal Year 2023/24.
NOTIFICATION:
None.