Laserfiche WebLink
V J <br />stitution by reason of the passage of the so-called Jarvis -Gann <br />Initiative, Section 4 thereof would require a two-thirds vote of the <br />qualified electors to impose special taxes with certain exceptions <br />not here applicable. If the interpretation of Section 4 by Messrs. <br />Jarvis and Gann, namely that a special tax is one other than an ad <br />valorem property tax, is correct then business license taxes could <br />not be imposed or amended without the required two-thirds vote. <br />Further, a judicial interpretation of what is meant by the term <br />"qualified electors" would be required because of the deletion of this <br />term from the California Constitution earlier and before the total <br />number of voters to whom the two-thirds vote requirement referred <br />could be determined. <br />In the event Article XIII -A is approved by the voters on June 6, <br />1978, it is necessary to obtain alternate sources of revenue to <br />maintain essential services of the City of the Town of Los Altos Hills <br />by reason of the loss of revenue from the ad valorem tax on real <br />property. <br />The City Council has found and determined that the revised <br />charges imposed by the within ordinance are reasonable and are required <br />to equitably spread the cost of government and City services and to <br />enable the City to maintain a reasonable level of municipal service <br />within the community. <br />If the effective date of the revised charges imposed by the <br />within ordinance is delayed by reason of litigation arising out of the <br />adoption of Article XIII -A, the City will be without adequate income <br />with which to maintain a reasonable level of municipal service within <br />the City thereby causing undue hardship upon the residents of this <br />community. <br />-4- <br />