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HomeMy WebLinkAboutAgenda Packet - PR - 2006.06.15BURLINGAME PARKS & RECREATION COMMSSION 7:00pm, Thursday, June 15, 2006 Burlingame City Hall, 501 Primrose Road, Burlingame Roll Call Dittman, Heathcote, Hesselgren, Larios, Muller, Schreurs, Shanus 2. Approval of Minutes Approve the minutes of the May 18, 2006 regular meeting 3. Public Comments This is the opportunity for members of the public to address the Commission regarding items not otherwise on the agenda. The Ralph M. Brown Act prohibits the Commission from acting on any matter that is not on the agenda. The Chairperson may limit speakers to three minutes each. 4. Old Business A. Capital Improvement Projects B. BHS Field C. Parks for the Future D. Senior Resource Handbook 5. New Business A. July vacation Schedule B. 6. Reports / Hand -Outs A. Parks & Recreation Department Reports 1. Monthly Report 2. 2004-05 fy Revenue Report B. Commissioners 7. Adjournment Next Regular Meetings: Thursday, July 20, 2006 — 7:00 pm, City Hall Thursday, August 17, 2006 — 7:00 pm, City Hall NOTICE: Any attendees wishing accommodations for disabilities should contact the Parks & Recreation ��... Dept. at (650) 558-7330 at least 24 hours before the meeting. A copy of the agenda packet is available for review at the Recreation Center, 850 Burlingame Avenue, during normal office hours. The agendas and minutes are also available on the City's website: www.burlin aame_org. Dear Youth Athletic Director, Many of you may know me, as I have been involved in youth sports in Burlingame for many years. While I have retired from the Burlingame High School Athletic Boosters `., after nine years, I am still involved in our city's youth baseball program. I am contacting you because I believe that as a group of like-minded residents, we can help improve the athletic and recreation programs in Burlingame. As you all know our Recreation Department is one of the best in the area. Our children have more opportunities available to them than most other cities offer, and our youth programs are well supported by the City. Our schools and the City work very hard together to give our children the very best they can. However, the building where our recreation department is located is obsolete, and unsafe. Our city deserves better. Our existing recreation building was constructed many years ago, and while it has served the City well, it is no longer seismically safe for those who work and gather there, and it is much too small to accommodate the needs of our community. Also, we are one of the few cities left in the area without a community center of any kind where our residents, both children and seniors, can meet in a safe environment. While our city has poured millions into new athletic fields, which we desperately needed, nothing has been spent on our recreation center. We have the chance to build a new recreation/community center building. A building where our recreation employees will be safe, and where members of our community can meet, and participate in everything our recreation department has to offer. We can build a gym!! Yes, I believe there are sports other than baseball. If you didn't know, our city IN1.1 does not have a community gym where our children and residents can have organized basketball and volleyball leagues. We have always used the school gyms, and they can no longer meet the demand. There is a great deal of community support for the concept, and there may be money available to get it done. The City did a survey, and over 70% of the community said they would support a new recreation/community center building. However, there is very little "vocal" support. Everyone knows we need a new Rec. Center, but very few of us let the City officials know how badly we want it. This is where I am requesting your support. I believe, that as a group of residents that know the meaning of sports and recreation, we can make the difference. If we call on the support of our various group members, we can show the City (and that's what it takes) that we feel this is an important issue that needs to be addressed now! If we don't, it will be many years before we will have the opportunity again. Please feel free to contact me if you have any questions, and please contact your members and let them know that there will be a meeting at City Hall on Monday, June 19a', at 7:00 pm, where this may be discussed. We need a large turn out to get the attention of our City officials. This will benefit all sports programs in Burlingame! Thank You, Hank Sauer 347-2303 — days 344-2182 — eves. Senior Citizens Organization of Burlingame San Mateo County, Inc. P.O. Box 117159 Burlingame, CA 94011-7159 June 9, 2006 Members of the Burlingame City Council City Hall 500 Primrose Road Bur;ingame, CA 94010 Dear Members: We are a senior club established in 1955 dedicated to providing social activities to seniors in San Mateo County. We offer hot and cold lunches, various activities and, of course, Bingo every Friday from 11:00 a.m. to 3:00 p.m. Each Friday we meet in the main hall at the Recreation Center. We have been informed that the building is not safe and would suffer major damage if we had an earthquake of any size. The building has been patched on several occasions and still does not meet safety requirements. It appears to be a total waste of funds to continue to add patches. The fact that the building is in such bad repair, repreaents a danger to those who attend various functions provided by the Recreation Center. For a number of residents of t.- Burlingame and surrounding communities, this building represents a social 1 life, a place to meet friends and to extend their education. It's a very important part of the community. The City Council is always looking for ways to improve our community and attract new residents who contribute to the welfare of Burlingame. The present budget provides for much needed improvements but does nothing for one of its main attractions. Keep in mind most of the members of this club (residents of Burlingame before you were born), the mothers and their small children, teenagers, the adults who take classes and the people employed to work at the Center are in a building that has been declared unsafe. DON'T YOU THINK IT'S TIME YOU GAVE CONSIDERATION TO A NEW COMMUNITY CENTER? SENIOR CITIZENS ORGANIZATION OF BURLINGAME cc: Randy Schwartz, Director Eileen T. Nix Parks an Recreation Dept. President �'` A Non -Profit Organization Senior Citizens Organization of Burlingame San Mateo County, Inc. P.O. Box 117159 Burlingame, CA 94011-7159 June 12, 2006 Kirkland Heathcore Parks and Recreation Commission City Hall 501 Primrose Rd. Burlingame, CA 94010 Dear Kirk: Thank you for taking the time to drop in at the Club last Friday. Our members appreciated the information and are now aware of the need for all to participate in obtaining a new Community Center. Some were planning to attend the Council meeting on the 190'. Others asked for information on preparing a letter. There is also a reminder in our Newsletter that is mailed the end of the month to write letters. There will be a letter, signed by all members attending the Friday meeting, in the mail to reach the Council by June 19t`. We are with you 100%. Anything we can do to help, let us know. Sincerely, SENIOR CITIZENS ORGANIZATION OF BURLINGAME Eileen T. Nix President etn/na \.1 A Non -Profit Organization �1 RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NAME ENDORSING THE PARKS FOR THE FUTURE CONCEPT AND THE PLACING OF THE MEASURE ON A FUTURE BALLOT. WHEREAS, Parks for the Future is an effort to secure dedicated tax -based revenues to support the parks and recreation related activities of San Mateo County, the cities located within the County, the Ladera and Highlands recreation districts, and Midpeninsula Regional Open Space District through a future ballot measure to increase sales tax by 1/8t' cent; and, WHEREAS, The Parks for the Future team has worked diligently to achieve consensus among the 20 cities, specials districts, and San Mateo County on a distribution system that is fair and equitable; and, WHEREAS, The sales tax revenue will provide a stable source of funding to maintain NAME parks in a clean and safe condition, to complete deferred maintenance and capital improvement projects, and to acquire new lands for parks; and, WHEREAS, The NAME Park and Recreation Commission supports the concept of Parks for the Future and recommends that the NAME City Council also formally endorse Parks for the Future. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of NAME endorses the Parks for the Future concept and placing the measure on a future ballot. \.. `.. ORDINANCE NO. BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA AN ORDINANCE PROPOSING A ONE -EIGHTH CENT RETAIL TRANSACTIONS AND USE TAX FOR PARKAND RECREATION PURPOSES IN SAN MATEO COUNTY The Board of Supervisors of the County of San Mateo, State of California, ORDAINS as follows: SECTION 1. Title. This ordinance shall be known as the "Parks for the Future Ordinance". This ordinance shall be applicable in the incorporated and unincorporated territory of the County of San Mateo, which shall be referred to herein as "County". SECTION 2. Purpose. This ordinance establishes a one -eighth of one percent retail transactions and use tax in the incorporated and unincorporated areas of the County, for a period of 25 years, for the purposes of funding park acquisition, improvements, maintenance, programs, and operations, including recreation and recreation programs. The ordinance is hereby adopted, and should be interpreted, so as to achieve the purposes set forth herein: a. To establish a transactions and use tax at a rate of one -eighth of one percent (0.125%), in the incorporated and unincorporated territories of the County of San Mateo, under the authority provided for in Chapter 2.995 (commencing with Section 7286.90) of Part 1.7 of Division 2 of the California Revenue and Taxation Code, and in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code. b. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. c. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. d. To authorize administration of the retail transactions and use tax ordinance in a manner that will, to the greatest degree possible, be consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. e. To set a maximum term of twenty-five (25) years during which time this tax shall be imposed pursuant to the authority granted by section 7286.90 of the Revenue and Taxation Code. SECTION 3. Contract with State Board of Equalization Prior to the operative date of the tax, the County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this retail transactions and use tax; provided, that if the County shall not have contracted with the State Board of Equalization prior to the operative date of the tax, it shall nevertheless so contract and in such a case the operative date of the tax shall be the first day of the first calendar quarter following the execution of such a contract. SECTION 4. Transactions Tax Rate of One -Eighth of One Percent, and Term. �,. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of this County at the rate of one -eighth of one percent (0.125%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this County on and after the operative date of this ordinance. This tax shall be imposed for a maximum period of twenty-five (25) years. SECTION S. Place of Sale. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer to an out-of-state destination or to a common carrier for delivery to an out-of- state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or, has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. SECTION 6. Use Tax Rate of One -Eighth of One Percent, and Term. An excise tax is hereby imposed on the storage, use or other consumption in this County of tangible personal property purchased from any retailer on and after the L. operative date of this ordinance, for storage, use or other consumption in this County at the rate of one -eighth of one percent (0.125%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. This tax shall be imposed for a maximum period of twenty-five (25) years. SECTION 7. Adoption of Provisions of State Law. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. SECTION 8. Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of the County shall be substituted therefore. The substitution, however, shall not be made when the word "State" is used as part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California; when the result of that substitution would require action to be taken by or against the County or any agency, officer or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this ordinance; in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to (1) provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remains subject to tax by the state under the said provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; (2) impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that code; and in sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. The name of the "County" shall be substituted for the word "State" in the phrase "retailer engaged in business in this state" in section 6203 and in the definition of that phrase in section 6203. SECTION 9. Permit Not Required. If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance. SECTION 10. Exemptions, Exclusions, and Credits. a. There shall be excluded from the measure of the transactions tax and the use tax 3 �.. the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. b. There are exempted from the computation of the amount of transactions tax gross receipts derived from: (1) Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government; (2) Sales of property to be used outside the County which is shipped to a point outside the County, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the County shall be satisfied; (i) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -County address and by a declaration under penalty of perjury, signed by the buyer, stating that `., such address is, in fact, his principal place of residence; (ii) With respect to commercial vehicles by registration to a place of business out -of -County, and a declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address; (3) Sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance; and (4) A lease of tangible personal property which is a continuing sale of such property for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. For the purposes of subsections (3) and (4), above, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract of lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract upon notice, whether or not such right is exercised. C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this County of tangible personal property: (1) The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance; (2) Other than fuel or petroleum products purchased by operators of aircraft and 4 used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California; (3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance; and (4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. (5) For the purposes of subsections (3) and (4), above, storage, use or other consumption, or possession, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time during which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. (6) Except as provided in subparagraph (7), a retailer engaged in business in the County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the County or participates within the County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the County or through any representative, agent, canvasser, solicitor, subsidiary or person in the County under authority of the retailer. (7) "A retailer engaged in business in the County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the County. d. Any person subject to use tax under this ordinance may credit against that tax any transactions or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transaction tax pursuant to Chapter 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property, the storage, use or other consumption of which is subject to the use tax. SECTION 12. Full Text of Measure. There shall be proposed to the voters of San Mateo County for approval at the election set for November 7, 2006, the following Measure: L 5 San Mateo County 1/8 Cent Sales Tax Measure for Parks and Recreation This measure authorizes the enactment of a one -eighth (1/8) cent retail transaction and use (sales) tax to fund park acquisition, improvements, maintenance, programs and operations, including recreation and recreation programs, within the incorporated and unincorporated areas of San Mateo County, with the following requirements: $ The tax will be levied for a period of twenty-five (25) years. $ Revenues from the tax may only be used for park acquisition, improvements, maintenance, programs, and operations, including recreation and recreation programs, within the incorporated and unincorporated areas of the County, and shall be used only in accordance with the expenditure plan set forth below. $ During the first year that the tax is levied, net tax revenues, after deduction of administrative expenses, will be apportioned among the County, all cities within the County ("Cities"), and the MidPeninsula Regional Open Space District, the Highlands Recreation District, and the Ladera Recreation District (collectively, "Districts") on the following basis: 1. The County will receive 42% of net tax revenues. 2. Districts will receive 6% of net tax revenues.. Of the amounts allocated to the Districts, the MidPeninsula Regional Open Space District will receive 70%, the Highlands Recreation District will receive 20%, and Ladera Recreation District will receive 10% of such amounts. �,. 3. Cities will receive 52% of net tax revenues, with each city to receive a portion of the total Cities' allocation calculated on a per capita basis, using yearly population figures published by the State Department of Finance. Notwithstanding the amounts calculated on a per capita basis, each city will receive from the Cities' allocation a minimum distribution equal to 1.357% of total net tax revenues and the remaining City allocations will be adjusted accordingly. $ In each year after the first year, the County, Districts, and Cities shall share in any growth in sales tax revenues of up to four percent (4%) over the previous year in accordance with the allocation percentages set forth above. In each year after the first year, the Cities and Districts only shall share in any growth in sales tax revenues over the previous year which exceeds four percent (4%). Districts will be allocated 10% and Cities will be allocated 90% of any such sales tax revenues exceeding a four percent (4%) growth in sales tax revenues over the previous year. For each year after the first year, the method of allocation to each of the Cities and Districts shall be the same as that for first year, including the minimum allocation of 1.357% for each City. $ The County and each city will establish a general fund baseline Parks and Recreation budget for Fiscal Year 2006/07, measured in dollars. The baseline budget will be adjusted every five years, beginning in Fiscal Year 2011 /12, and continuing at five year intervals thereafter, by applying the Bay Area Consumer Price Index, published by the Bureau of Labor Statistics, or a successor index. In order to receive its full share of sales tax proceeds for a give n fiscal year, the L- 3 L County and each city must either (1) maintain or increase its Parks and Recreation budget in dollars as measured against the baseline budget, or (2) reduce its Parks and Recreation budget compared to the baseline budget, in percentage terms, no more than the percentage by which the combined budgets of all other non-public safety departments is reduced as measured against the combined budgets of all other non-public safety departments for the prior fiscal year. In the event the County or a city reduces its Parks and Recreation budget compared to the baseline budget, measured on a percentage basis, more than percentage reduction of the combined budgets of all other non-public safety departments over the prior year's combined budgets, or reduces its Parks and Recreation budget compared to the baseline budget, measured on a percentage basis, while the combined budgets of all other non-public safety departments increases in relation to the prior year's combined budgets, the sales tax revenue that would otherwise have been payable to that County or city for that fiscal year shall be reduced by the difference between those percentage variances. For each fiscal year beginning in Fiscal Year 2007/08, before sales tax revenues for that year may be disbursed to the County or city, a resolution must be adopted stating the baseline Parks and Recreation budget in dollars; the Parks and Recreation budget in dollars for the fiscal year; the reduction in percentage terms of the Parks and Recreation budget from the baseline, if any; and the variance in percentage terms of the combined budgets for all other non-public safety departments from the combined budgets for the prior fiscal year. The County and each City shall certify the data provided. All requests for disbursement must be made within the fiscal year for which the measure funds are made available or the funds will not be disbursed to the city or County and will be rolled over for the next year. For purposes of this section, neither the baseline Parks and Recreation budget, nor any yearly Parks and Recreation budget used for purposes of the calculations set forth herein, shall include any revenues from the sales tax disbursed pursuant to this measure. The following expenditure plan represents allocations for the first year of sales tax revenue collection and distribution (Fiscal Year 2006-07), and is based on population figures published by the State Department of Finance on January 1, 2006. The allocations will change from year to year based on the allocation specified above, changes in published populations, and any adjustments based on the failure of an entity to maintain its required general fund baseline Parks and Recreation budget. Expenditure Plan (Fiscal Year 2006-07) Enigy Population Percent Allocation of Tax Revenue County of San Mateo 724,104 42.00% Highlands Recreation District NIA 1.20% Ladera Recreation DistrictI N/A 0.60% M_ idPeninsula Regional Open Space District N/A 4.20% 7 Atherton Town of 7,262 1.357% Belmont City of 25,648 1.778% Brisbane City of 3,744 1.357% Burlingame, City of 28,322 1.964% Colma Town of 1 575 1.357% Daly Cily, City of 104,820 7.267% East Palo Alto Cityof 32,083 2.224% Foster City, City of 29,900 2.073% Half Moon Bay, City of 12,739 1.357% Hillsborough, Town of 10,965 1.357% Menlo Park City of 30,750 2.132% Millbrae City of 20,735 1.438% Pacifica Ci of 38,739 2.686% Portola Valley, Town of 4,553 1.357% Redwood City, City of 76,087 5.275% San Bruno City of 41,515 2.878% San Carlos Ci of 28 265 1.960% San Mateo City of 94,315 6.539% South San Francisco City of 61,824 4.286% Woodside Town of 5,507 1.357% Notes: 1. Population figures represent populations served by parks and recreation facilities within the jurisdiction of the specified entity. For the County of San Mateo, the population figure represents the entire County population. City population figures are those published by the State Department of Finance. 2. The estimated yearly tax revenues available for distribution, after deduction for administrative expenses, is approximately $16,000,000, based on taxable sales during the 2002 calendar year. For FY 2006-07, it is anticipated that revenues will be collected for the last quarter (April -June) only. 3. Tax revenues will supplement any amounts specified by an entity under its annual General Fund Parks and Recreation budget. 4. Funds must be used for parks and recreation purposes, including but not limited to, maintaining and improving park bathrooms, picnic areas and athletic facilities; repairing and upgrading playgrounds and play structures; improving access to parks and playgrounds for the disabled; preserving natural open spaces; and maintaining hiking, walking and biking trails. $ Tax revenues received will be deposited into a separate account maintained and administered by the City/County Association of Governments (C/CAG), or a successor entity as may be selected by the County and Cities, which shall calculate the amounts to be allocated to the County, Cities and Districts as provided for in this measure, and distribute such amounts on a quarterly basis to the Cities, County and Districts. C/CAG shall audit thedistribution and use of 8 L the tax revenues distributed pursuant to this measure on a yearly basis, shall audit the performance of the entities receiving tax revenues on a periodic basis, shall consider and approve the audit results in an open meeting, and shall provide a copy of the audit results to the County, the Cities and the Districts. C/CAG shall be entitled to reimbursement for its services from available tax revenues at a rate of one percent (1 %) of such revenues for the first full year of such services, with reimbursement to be adjusted for future years based on the actual cost of such services. $ Any election costs and state startup costs required by state law, borne by the County of San Mateo shall be reimbursed to the County from net tax revenues received during the first year of collection. SECTION 13. Abbreviated Statement of Measure. The abbreviated statement of the measure for inclusion on the ballot pursuant to California Elections Code section 13247 shall be as follow: SAN MATEO COUNTY 1/8 CENT SALES TAX MEASURE FOR PARKS AND RECREATION Measure Shall San Mateo County enact a one -eighth cent sales tax, with annual audits and reports to the community, to support parks and recreation services provided by cities, the county and special districts, including, but not limited to: maintaining and improving park bathrooms, picnic areas and athletic facilities; repairing and upgrading playgrounds and play structures; improving access to parks and playgrounds for the disabled; preserving natural open spaces; and maintaining hiking, walking and biking trails. SECTION 14. Use of Proceeds. The proceeds of the tax imposed by this ordinance shall be used in accordance with applicable law and solely for the projects and purposes set forth in the expenditure plan required by this ordinance, and administrative costs as set forth in this ordinance SECTION 15. Amendments. All amendments to Part I of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 of Division 2 of the 0 Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, subsequent to the effective date of this ordinance shall automatically become a part of this ordinance; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. SECTION 16. Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the State or the County, or against any officer of the state or the County, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, or any tax or any amount of tax required to be collected. SECTION 17. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstance shall not be affected thereby. SECTION 18. Operative Date; Period of Tax Imposition. This ordinance relates, in substantial part, to the levying and collecting of the County's retail transaction and use taxes and will become effective at the close of the polls on the day of election at which the Measure in Sections 12 and 13 is adopted by a two-thirds (2/3) majority vote of the electors voting on the Measure. The maximum period during which this tax will be imposed is twenty --five (25) years. 10 m N" TFCMPM:sl L:\CLIENT\BOARDSUP\2006\Parks for Future Measure 6-6rev.DOC 11 Background Document for Staff Report Parks for the Future Summary Parks for the Future is an effort to secure dedicated tax -based revenues to support the parks and recreation related activities of San Mateo County, the cities located within the County, the Ladera and Highlands recreation districts and Midpeninsula Regional Open Space District. This would be accomplished through voter approval of a measure to increase sales tax byl/8 b of a cent for a period of 25 years. The San Mateo County Board of Supervisors is expected to take final action at their August 1, 2006 to place this on the November 2006 ballot. The revenue, projected to raise between approximately $16 million per year (at 2002 figures), would be allocated to jurisdictions per a formula. The revenue must be used for park and recreation related functions but each jurisdiction will have the authority to spend the funds according to their need. Funds could be spent on maintenance, operations, activities and programs, capital improvements or acquisition, and jurisdictions could vary how the money is spent over the life of the tax. Under the measure, cities and the County will be required to maintain their general fund contributions to the parks and recreation budgets. C/CAG would serve as the administrative board for distribution of funds, auditing and reporting functions. Background Funding Distribution N%.. Through a negotiated process, the following distribution formula was determined. Percentage Recipient 52% cities 42% county 6% special districts Annual growth of sales tax revenues equal to or less than 4% will be distributed per this formula. Cities and special districts only will benefit from annual growth eater than 4%. The cities further discussed and identified a distribution formula for the cities' share. The revenues will be distributed per capita with the smaller cities receiving a minimum of 1.357 % of the net revenue. A distribution chart representing revenue per this formula using 2002 figures for all cities and special districts is attached at end of document. The numbers reflect the distribution of the net revenues, after administrative costs are subtracted. Note that the State Board of Equalization estimates that it is 5% to administer the tax and for planning purposes 1% is being identified for local administration by C/CAG. Administrative costs will be charged at actual costs and may be less depending on number and frequency of audits. A one time set up charge (could be as high as $40,000) and any election costs (could be as high as $350,000 depending on number of county wide measures) will also be deducted from the first quarter revenues. 6/7/06 page 1 Maintenance of Effort `--' The effort requires the new funds to supplement existing parks and recreation budgets. Language reflecting this concept will be included: The County and each city will establish a general fund baseline Parks and Recreation budget for Fiscal Year 2006107, measured in dollars. The baseline budget will be adjusted every five years, beginning in Fiscal Year 2011112, and continuing at five year intervals thereafter, by applying the Bay Area Consumer Price Index, published by the Bureau of Labor Statistics, or a successor index. In order to receive its full share of sales tax proceeds for a given fiscal year, the County and each city must either (1) maintain or increase its Parks and Recreation budget in dollars as measured against the baseline budget, or (2) reduce its Parks and Recreation budget compared to the baseline budget, in percentage terms, no more than the percentage by which the combined budgets of all other non-public safety departments is reduced as measured against the combined budgets of all other non-public safety departments for the prior fiscal year. In the event the County or a city reduces its Parks and Recreation budget compared to the baseline budget, measured on a percentage basis, more than percentage reduction of the combined budgets of all other non-public safety departments over the prior year's combined budgets, or reduces its Parks and Recreation budget compared to the baseline budget, measured on a percentage basis, while the combined budgets of all other non-public safety departments increases in relation to the prior year's combined budgets, the sales tax revenue that would otherwise have been payable to that County or cityfor that fiscal year shall be reduced by the difference between those percentage variances. For each fiscal year beginning in Fiscal Year 2007108, before sales tax revenues for that year may be disbursed to the County or city, a resolution must be adopted stating the baseline Parks and �.. Recreation budget in dollars; the Parks and Recreation budget in dollars for the fiscal year; the reduction in percentage terms of the Parks and Recreation budget from the baseline, if any; and the variance in percentage terms of the combined budgets for all other non-public safety departments from the combined budgets for the prior fiscal year. The County and each City shall certify the data provided. All requests for disbursement must be made within the fiscal year for which the measure funds are made available or the funds will not be disbursed to the city or County and will be rolled over for the next year. For purposes of this section, neither the baseline Parks and Recreation budget, nor any yearly Parks and Recreation budget used for purposes of the calculations set forth herein, shall include any revenues from the sales tax disbursed pursuant to this measure. Voter Approval Required A four -fifths vote of the San Mateo County Board of Supervisors by August 8, 2006 is required to place the item on the November 7, 2006 ballot. Action by city councils is not required to place the measure on the ballot; however proponents are seeking support from the cities. Two-thirds approval by those voting in the election is required for the measure to pass. The measure does not need two-thirds approval of the voters in each city. Implementation -- Distribution of Funds, Reports and Auditing Whereas the measure would be effective upon passage, consumers would not start paying the increase until April 1, 2007 at the earliest. The Board of Equalization requires this time for its implementation procedures. 6/7/06 page 2 While jurisdictions will receive revenue for the final three months of a fiscal year 06-07, they should plan on the revenue being received during FY 07-08. C/CAG is still reviewing the L- frequency and schedule for distribution of the revenue. C/CAG has proposed a self -certification reporting process with random audits. Jurisdictions would submit a report certifying that revenues were spent on parks and recreation related expenses and that the general fund contributions for parks and recreation services was maintained. Random audits would be performed by independent auditors, contracted by C/CAG. Reports will be made to the C/CAG board and be available to the public. What will this cost per person and how does our tax rate compare? Estimated Revenue & Annual Cost Sales Tax Annual Revenue Annual CostlPerson 0.125% $16,074,486 $18.10 Assumes 25% of income is spent of taxable items • Based on 2002 median per capita income of $57,906 "' Average personal spending multiplied by # of county residents Current Sales Tax Rate Comparison County Sales Tax Alameda 8.75% Contra Costa 8.25% San Francisco 8.50% San Mateo 8.25% increased to 8.375% Santa Clara 8.25% Santa Cruz 8.00% 6/7/06 page 3 Time Line and Actions leading to Decision `.. • March 2004 — Idea of collaborating on a dedicated funding source first presented. • March 2004-May 2004 — First legislative effort focused on formation of special district. Effort dropped in favor of more process first • November 2004 — Workshop # 1 • December 2004 — Survey of likely voters to evaluate support levels for benefit assessment, parcel tax and sales tax • January 2005 — Workshop #2. Presentation of survey results. • February 2005 — Workshop #3 • March 2005 — Workshop #4 v • August 2005 — Workshop #5 • September 2005 — SB 203 receives legislative approval • October 2005 — Governor approves SB 203 • Fall 2005 — Reports to City Councils and Park Commissions • February 2006 — Workshop #6 • March 2006 — Take the comments of Parks Commissions/City Councils and Workshops #5 and #6 to CCAG. • April 2006 -- Focus groups and Poll #2 • March -May 2006 — Preparation of ballot language by subcommittee • June and July 2006 — Opportunity to take positions on ballot measure • August 2006 — County Board of Supervisors places measure on ballot • November 7, 2006 — Election 6/7/06 page 4 This table illustrates expected base year distribution. It uses sales tax at 2002 level with administrative costs deducted Base Amount County $6,346,207 Special Districts $906,601 * Atherton $205,000 Belmont $268,272 Brisbane $205,000 Burlingame $300,681 Colma $205,000 Daly City $1,106,502 East Palo Alto $315,076 Foster City $307,569 Half Moon Bay $205,000 Hillsborough $205,000 Menlo Park $328,733 Millbrae $221,234 Pacifica $409,942 -- Portola Valley $205,000 Redwood City $805,169 San Bruno $428,896 San Carlos $295,983 San Mateo $987,556 South San Francisco $646,596 Woodside $205,000 Total $15,110,017 * Special District Allocations MROSD (70% of 6%) $634 620 Highlands RD (20% of 6%) $181,320 Ladera RD (10% of 60%) $ 90,660 6/7/06 page 5 City of Burlingame - Parks & Recreation 850 Burlingame Ave., Burlingame, CA 94010 im phone: (650) 558-7300 - fax: (650) 696-7216 recreationnburlingLatn org Date: June 15, 2006 To: Parks & Recreation Commissioners City Council From: Randy Schwartz Re: Monthly Report Parks Division l . Opening of Small Dog Area at Bayside Park 2. Landscaping work completed at the California Drive Fire Station 3. Two additional picnic tables were installed in Washington Park 4. Washington Park was prepared for Art in the Park 5. Spring tree planting (67 trees) was completed 6. Fields were prepared for upcoming BYBA and BGS tournaments De t. Recreation Division Preschool 1. Playschool Villagers and After Lunch Bunch visited the Burlingame Public Library for a field trip 2. Playschool Villagers graduation was held on Friday, June 9, with 26 kids graduating. Youth Programs 3. Spring Vacation Camps in Aril had over 40 kids participate 4. Summer camp starts June 19 Adult Programs 5. Burlingame/Millbrae Golf Tournament was held at Green Hills Country Club in Millbrae 6. Summer Adult Basketball leagues start June 26' 7. Adult Volleyball classes and Women's soccer is underway Senior Citizens Programs 8. Bridge Tournament was full with 40 seniors playing 9. Thunder Valley Casino trip was full with 47 seniors 10. Carmel/17 mile drive trip was full with 20 seniors 11. Hosted CHP/San Mateo County special driving event as part of the Senior Mobility issue UMomin Events vents 1. Art in the Park: June 10 & 11 2. Music in the Park Concerts: July 2, 9, 16, 23, 30 L"" 3. 15` time Co-ed 4's Volleyball tournament: August mil...' BURLINGAME PARKS AND RECREATION DEPARTMENT Collection Report May 2006 lecreation Division w Current Month 2005-06 COLL. YTD 2004-05 COLL. YTD 2003-04 COLL. YTD Dept Program Gross Refunds Current Net 01 Misc. Admin. 119.00 119.00 7,418.05 3,410.27 349142 10 _Advertising 165.00 - 165.00 2,670.00 1846.50 1766.25 12 Tix/Bks1ArtSls 4,353.58 - 4,353.58 51,255.65 42 007.11 443.00 13 Bldg. Rental 8,427.00 469.00 7,958.00 63,037.50 60 814.25 65 416.50 Rental Deposits 2,275.00 1,450.00 825.00 2,470.00 21012.50 1 102.50 16 Park Permit 875.00 75.00 800.00 5,900.04 6,044.00 5 675.00 1294 . Pool Rental 150.00 - 150.00 32,663.00 14810.66 28147.75 20 Sr. Lunch 0.07 - 0.07 0.07 478.00 21 Sr. Activities 2,489.85 15.00 2,474.85 21,415.85 17 452.00 20 065.00 22 Teens 7,303.00 1,200.00 6,103.00 29,539.62 42953.50 23 08.00 23 Jr. Teen Cams 3,721.00 311.00 3,410.00 20,418.75 32,642.25 30.435.00 24 PFRN - - - - 536.00 230.00 30 Pre-school 14,166.25 507.00 13,659.25 165,684.57 150,662.50 137163.25 31 PreSch. Class 7,813.75 95.00 7,718.75 134,238.75 135 450.19 101 122.37 41 Lang. Arts 947.00 - 947.00 10,496.00 10172.00' 13,618.50 44 Adult Art 3,703.00 152.00 3,551.00 89,020.50 94 038.60 83 ,30 45 Culinary 868.00 - 868.00 7,114.50 7,027.00 71480.00 46 Youth Art 12,553.00 1,194.00 11,359.00 88,962.50 60 062.50 45 848.25 47 Misc. Art 71.00 - 71.00 113.00 442.73 413.00 48 Computers 336.00 336.00 1,578.00 2.309.00 2,451.53 49 Enrichment 2,965.00 - 2,965.00 118,991.58 78 572.00 42,940.20 50 Art in Park - - 17,380.00 2,520.00 21 569.00 60 Special Classes 2A03.00 2,403.00 22,412.96 16 993.00 1 513.70 61 Fitness 3,149.00 - 3,149.00 54,857.65 60 826.40 66 699.26 62 Sort Classes 2,031.50 - 2,031.50 24,814-70 22564.50 31,997.50 70 Youth Cam sfTrips 9,568.00 639.00 8,929.00 46,966.60 6081675 85 198.00 72 Contract S rts 40,261.50 768.00 39,493.50 154,194.80 156 393.00 145 125.00 80 Elem. Sports 9,529.75 - 9,529.75 49,831.75 48,085.50 51018.75 81 BIS Sports 306.00) - 306.00) 71,275.00 75 364.25 80,296.00 82 Tennis Lessons 12,567.00 690.75 11,876.25 51,585.25 45 411.00 44 78.00 83 Tennis Courts 245.00 - 245.00 7,179.75 4,669.25 5,065.00 84 Golf Classes 1,757.00 - 1,757.00 14,813.50 13,829.00 12 3.76 85 Misc. Sports 1,700.00 - 1,700.00 19,847.00 22,141.00 21 999.22 86 Field L is/Rent 1,200.00 - 1,200.00 32,160.50 30399.00 21 21.00 87 Softball 4,274.00 244.00 4,030.00 43,649.99 48,476.85 45 575.50 88 Basketball 2,205.00 - 2,205.00 8,692.00 11,910.00 16,760.00 89 Volleyball 383.00 - 383.00 12,886.00 8.446.72 7,144.00 90 Yth A u.Class 32,154.00 507.00 31,647.00 104,567.75 90,153.19 72 358.75 91 Adlt A u. Class 2,050.00 53.00 1,997.00 15,309.00 14,947.00 10,334.00 92 Lap Swim @Rec 220.00 - 220.00 17,984.35 3,717.00 3.002.50 93 Rec Swim - - 23,611.55 731.00 305.00 Yth Schlor. Fund 64.00 - 64.00 1,584.00 Sub -totals 1 198,757.25 1 8,369.75 190,387.50 1,648,592.03 1,502,127.99 1 1413,839.96 Recreation Totals I $ 203,429.75 1 $ 8,369.75 1 195,060.00 1 $ 1,648,592.03 1 $ 1,551,741.19 1 $ 1,463,137.96 Parks Revenue 50.00 1 50.00 200.00 $ 1,275.00 $ 3170.00 Field Prep Fees _ _ _ $ - $ 5,730.001 95 Golf Cards - - - $ $ - Dept Totals 1 $ 203,479.75 1 $ 8,369.75 1 195,110.00 1 $ 1,648,792.03 1 $ 1,553,016.19 1 $ 1,472,037. 61 Aquatics Totals 1 370.001 1 370.00 1 148,517.80 1 68,871.861 80,753.25