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HomeMy WebLinkAbout07-91 - Adopting a Solid Waste Hauling Franchise Fee, Computation and Collection ProceduresRESOLUTION NO. 07-91 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA, ADOPTING A SOLID WASTE HAULING FRANCHISE FEE AND RELATED COMPUTATION AND COLLECTION PROCEDURES. THE CITY COUNCIL OF THE CITY OF COSTA MESA HEREBY RESOLVES AS FOLLOWS: THE CITY COUNCIL OF THE CITY OF COSTA MESA DOES HEREBY RESOLVE AS FOLLOWS: WHEREAS, the City Council of Costa Mesa adopted Ordinance No. 04 — 12 on November 15, 2004, that requires solid waste enterprises operating within the City to obtain a City franchise and pay a franchise fee; and WHEREAS, the City Council adopted Resolution 04-74 on November 15, 2004, setting related procedural provisions for sanitation franchise fee's computation and collection; and WHEREAS, the City Council has adopted Ordinance No. 07-20 setting the penalties for late or incorrect payment of franchise fees, and WHEREAS, the City Council desires to clarify the due dates of the quarterly franchise fee payments. and remove references to penalties and late payment fees which are set by Ordinance. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COSTA MESA AS FOLLOWS: SECTION 1. FRANCHISE FEE a. There is hereby enacted a franchise fee in the amount of 12% of the annual gross receipts of a franchisee from its business conducted in the City of Costa Mesa. For the purpose of this resolution, gross receipts means and includes all monies, fees, charges, consideration, and revenue received by, or imputed to the franchisee and any affiliates, parent companies, subsidiaries and/or subcontractors of the franchisee, in connection with, arising from, or in any way attributable to the services carried out by or on behalf of the franchisee pursuant to a franchise granted under section 8-87. b. This fee shall be paid quarterly by each franchisee to the City Finance Department ("Department"). Each payment shall be due within 30 days of the end of each calendar quarter, i.e. payments for the four quarters shall be due on April 30, July 31, October 31, and January. 30 of .each calendar year.. Whenever the last day of a fixed and final period falls on a Saturday, Sunday or other legal Holiday, the due date will be extended to 5:00 pm of the next business day. Franchisees shall include with each payment the financial data requested by the Department for verifying that the amount of the fees paid complies with this resolution. c. To prevent the franchise fee from being applied to more than the actual gross receipts of a franchise, no franchisee shall itemize the amount of the franchise fee as a separate amount or line -item in its bill to customers. SECTION 2. FINANCIAL AUDIT OF FRANCHISEES a. The Department may order a financial audit of any franchisee pursuant to Costa Mesa Municipal Code ("CMMC") section 8 — 87 . The City Audit shall include a review of the franchisee's cash records, solid waste tonnage collection, diversion, and other related records, as well as those of each of its parent, subsidiary and/or affiliate companies, as appropriate, to determine the franchisee's gross receipts, the accuracy of franchise fees paid, and such other information as shall be deemed appropriate by the City Finance Director to evaluate the franchisee's compliance with section 8 — 87. In connection with a City Audit, franchisees shall make available for review at their business offices detailed account records, such as the names and addresses of customers. b. A franchisee shall reimburse the City for the cost of a City Audit if the audit determines that the franchise fee for the audited period (s) has been underpaid in excess of five percent (5%) of the total required fee. Such reimbursement shall be paid by the franchisee within thirty (30) days of the date the City notifies the franchisee in writing of the amount of the City's cost of the audit. SECTION 3. REPEAL OF PRIOR RESOLUTION. City Council resolution No. 00 — 72 setting a fee for City's costs for the preparation, adoption and implementation of its source reduction and recycling element and household hazardous waste element is hereby repealed. The costs for these city services will now be paid for from the solid waste hauling. franchise revenue. SECTION 4. EFFECTIVE DATE OF FRANCHISE FEE This franchise fee shall commence on January 5, 2008, and the first quarter fees shall be due to the City on April 30, 2008. Failure to pay any franchise fees or penalties assessed to a franchise shallconstitute grounds for revocation of the franchise pursuant . to CMMC section 8 — 79. PASSED AND ADOPTED this 4th day of December, 2007. ATTEST: Julie 0olcik, City Clerk Allan k Mansoor, Mayor APPROVED AS TO FORM: Kimberly Hall Barlow, City Attorney STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF COSTA MESA ) I, JULIE FOLCIK, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY that the above and foregoing is the original of Resolution No. 07-91 and was duly passed and adopted by the City Council of the City of Costa Mesa at a regular meeting held on the 4th day of December, 2007, by the following roll call vote, to wit: AYES: COUNCIL MEMBERS: MANSOOR, BEVER, DIXON, FOLEY, LEECE NOES: COUNCIL MEMBERS: NONE ABSENT: COUNCIL MEMBERS: NONE IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the City of Costa Mesa this 5th day of December, 2007. 0�4j-�;�D JULI FOLCIK, CITY CLERK (SEAL')