4.79.710 - Severability.
A. The provisions of this chapter shall not apply to any person, or to any property as to whom or which it is beyond the power of the City of San José to impose the library parcel tax.
B. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of the people of the City of San José, that this chapter would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.
EXHIBIT A
LIBRARY PARCEL TAX RATES IN EFFECT FOR FISCAL YEAR 2013-14 [18]
Land Use Classification | Tax Rate Adjusted as of July 1, 2013
Single Family Parcels | $29.84/Parcel
Condominium/Townhome Parcels | $29.84/Parcel
Other Residential Parcels (Fraternity, Sorority, Boarding, Rooming House, Farm Labor Camp)
Up to 20 Units | $11.19/Unit
21 to 50 Units | $220.03 + $7.46/Unit Greater than 20 Units
51 to 100 Units | $447.31 + $3.73/Unit Greater than 50 Units
Over 100 Units | $633.45 + $1.50/Unit Greater than 100 Units
Multi-Family Residential
Up to 20 Units | $15.00/Unit
21 to 50 Units | $299.71 + $9.99/Unit Greater than 20 Units
51 to 100 Units | $599.32 + $4.98/Unit Greater than 50 Units
Over 100 Units | $848.70 + $1.99/Unit Greater than 100 Units
Commercial Parcels
Less than or equal to 0.5 acres | $89.49/Acre
Greater than 0.5 acres to 1.0 acre | $44.73 + $59.67/Acre Greater than 0.50 Acres
Greater than 1.0 acre to 5.0 acres | $74.56 + $44.73/Acre Greater than 1.00 Acres
Greater than 5.0 acres to 10 acres | $253.52 + $29.84/Acre Greater than 5.00 Acres
Greater than 10 acres | $402.68 + $7.46/Acre Greater than 10.00 Acres
Minimum Tax per Parcel | $14.90/Parcel
Professional Parcels
Less than or equal to 0.5 acres | $134.22/Acre
Greater than 0.5 acres to 1.0 acre | $67.13 + $89.49/Acre Greater than 0.50 Acres
Greater than 1.0 acre to 5.0 acres | $111.85 + $67.13/Acre Greater than 1.00 Acres
Greater than 5.0 acres to 10 acres | $380.31 + $44.73/Acre Greater than 5.00 Acres
Greater than 10 acres | $604.02 + $11.19/Acre Greater than 10.00 Acres
Minimum Tax per Parcel | $22.39/Parcel
Industrial Parcels
Less than or equal to 0.5 acres | $44.73/Acre
Greater than 0.5 acres to 1.0 acre | $22.39 + $29.84/Acre Greater than 0.50 Acres
Greater than 1.0 acre to 5.0 acres | $37.29 + $22.39/Acre Greater than 1.00 Acres
Greater than 5.0 acres to 10 acres | $126.77 + $14.90/Acre Greater than 5.00 Acres
Greater than 10 acres | $201.33 + $3.73/Acre Greater than 10.00 Acres
Minimum Tax per Parcel | $7.46/Parcel
Vacant Parcels
Less than or equal to 0.5 acres | $11.18/Acre
Greater than 0.5 acres to 1.0 acre | $5.58 + $7.46/Acre Greater than 0.50 Acres
Greater than 1.0 acre to 5.0 acres | $9.31 + $5.58/Acre Greater than 1.00 Acres
Greater than 5.0 acres to 10 acres | $31.64 + $3.73/Acre Greater than 5.00 Acres
Greater than 10 acres | $50.25 + $0.93/Acre Greater than 10.00 Acres
Minimum Tax per Parcel | $7.46/Parcel
Subject to annual CPI adjustment of up to 3% per Section 4.79.330.
(Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04) (Measure S (Ord. 2004.1) Adopted by electorate, 12-7-04; Measure B (Ord. 2014.1) Adopted by electorate, 6-3-14)
