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SR-8-D (53)r ~ JJ:LB:CMD:br/srintro.word.pobas Council Meeting: May 25, 1993 -, ~ ~. ~'~ fM1 ` '~,^y ~`~ ' ` " Santa Monica, California TO: Mayar and C~ty Caunc~l FROM: City Staff SUBJECT: Ordinances for Introduction and First Reading Proposing a Parking Facility Tax, and Increaszng the Utility User's Tax Rate and Applying the Increased Utility User's Tax Rate ta Water Use-Related Charges Introductian As directed by the City Council, this repart: pro~ides for Yntro- ductian and first read~ng ardinances proposing a Parkzng Facility Tax, and increasing the Uti~~ty User's Tax rate and applying the increased rate ta City Water use-related charges; and, pravides information concerning the City's FY 1993-94 General Fund budget. Background On April 27, 1993 s~aff presented to Cat~ncil a preliminary status r~port an next fiscal year's General Fund budget. At that time, staff indicated that the FY 1993-94's revenue shortfall, due to the continuing economic slump and the State's taking of City rev~nues, was about $11.2 million. However, due to staff and Council budget actions to that date, this shortfall had been reduced to $5.1 million. To close this remaining budget gap, Council directed staff ta continue to work on reducing the gap, and directed the C~ty Attorney to prepare and submit for its consideration ardinances ~ - ~ _ ~rs'{ "+ 4 ~JJ.+ to implement various revenue increase optians se~ected by Council fram an options list prepared by staff. At this time, staff has reduced the rema~ning budget gap to $3.8 million. Some members of the Council also requested staff to submit additional information summarizing actians which wauld be recommended in the proposed budget ta eliminate the ~otal budget gap of $11.2 ~illion. Proposed Ordinances The ordinance at Attachment A would establish a Parking Facility Tax. The Parking Facility Tax would p~ace a tax of 10~ on all parking sold ta the public in Santa Monica. The ordinance follows the City of Los Angeles Parking Tax which was implemented in 1990, as recently amended. Staff estzmates that this new tax wall yield aba~t $1.1 million annually follawing implementation next fiscal year. The ordinance at Attachment B would increase the City's Utility User's Tax rate from 9.5% ~0 10.0% and expand the tax base to include the water and wastewater components of the City's utility bill. Increasing the tax rate wauld add about $.88/month to the average hausehold's costs for telephone, gas, electricity, and cable television. Expanding the tax base to include ~he City's water use-related charges wou~d cost the average hausehold abaut $5.78/two-month billing period. Staff estimates these actions - 2 - will yield about $2.7 million annually following implementation next fiscal year. If Council approves the Utility User's Tax Ordinance on May 2~, 1993, the Rent Cantrol Board has indicated it will include the resulting cost increases in its FY 1993-94 general rate increase thereby enabling landlords ta pass the cost increases through to tenants. Additional Information Requested At this time, General Fund budget recommendations far next fiscal year will reflect $7.4 million in non-public safety related cost savings and cost-covering user fee/fine increase measures thereby reducing the remaining budget gap to $3.8 miliion. These measures consist of the fo~low~ng {in millians}: $11.2 -- Total budget gap (2.8} -- Salary and wages savings reflecting reorganizations, the elimination of over 30 positions and the absorption of salary step and health/dental cost increases; (1.6} -- 5upplies and Expense savings reflecting: reduced professional services and various other departmental items; the absorption of cost increases for fuel, gas and telephone service; and reduced funding for social service and City-supported nan-prof~t agencies. - 3 - (3.0) -- User fee increases ta be recommended ta the Cauncil aver the next few months, and fine increases previously approved by Cauncil to be sffsctius July l, 1993. $ 3.8 Remaining budget gap. In order to maintain the Council's commitment to continue public safety operations at acceptabl~ levels of public service, ~t was necessary, however, to increase Police and Fire allocations by $2.3 million. These increases were necessary to fully fund all po~ice pasitions and to purchase replacement police vehicles, and ta fulZy fund al~ police and fire MOU provisions (primarily retirement ~ate changes}. The reorganizatians which will be reflected in the proposed budget znclude: changing the Department of Information 5ystems to a division of the City Manager's Office thereby eliminating a department head position; restructuring the Departmenti af Cultural and Recreation Services to focus programs in terms of end users thereby increasing program effectiveness and generating cost savings, and streamZining supervisory control in the General Services Department. The attached tax change ordinances, if approved, wi~l eliminate this remaining budget gap. - 4 - Recom~endation It is recommended that Council introduce far first reading the attached tax change ordinances. Prepared by: Jahn Jalili, City Manager Lynne Barrette, Assistant City Manager Mike Dennis, Director of Finance - 5 - ~ AT~'P_CHAIENT A CA:JLD:pkgtax.ord\wp51\pc~df City Council Meeting 5-25-93 Santa Monica, Caiifornia ORDINANCE NUMBER {CCS) (City Council Seriesy AN QRDINANCE OF THE CTTY COUNCIL 4F THE CITY ~F SANTA MONICA ADDING CHAPTER 6.70 TO THE SANTA MONICA MUNICIPAL CODE TO ESTABLISH A PARKING FACILITY TAX THE CITY C~UNCIL OF THE CITY OF SANTA MONICA DOES ~R~AIN AS FOLLOWS: SECTION 1. Chapter 6.70 is added to the Santa Monica Municipal Code to read as follows: SECTION 6.70.p10. Definitioas. Except where the context otherwise requires, the definitions in this Sectian govern the construction of this Chapter. {a) Motor vehicle. "Motor vehicle" means every self-propelled vehic~e vperated ar suitable far operation on the highway. (b) Ocougancy. "Occupancy" means the use or possession or the right to the use or possession of any space for the parking af a motor vehicie ar any other purpose in a parking facility. 1 {c} oaaupant. j~occupant" means a person wha, for a consideration, uses, possesses or has the right to use or possess any space for the parking o~ a motor vehicle in a parking facility under any lease, concession, permit, right of access, license to use or other agreement or otherwise, whether voluntarily or involuntarily. Occupant shall be deemed to include any person required to pay any valet or service labor charge in connection with the parking ~f motor vehicles an public or private property and any persan required to pay a charge for the occupancy of parking space by another person by means of validation or atherwise. (d) Operatar. "operator" means the p~rson who canducts a parking facility, whether in the capacity o~ owner, lessee, mortgage ~n possessian, license~, valet or other service supplier or any other capacity. When the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall alsa be deemed an vperator for purposes of this article and shall have the same duties and iiabilities as 2 his principal. When the managing agent c~llects parking fees and tax on behalf af his ar her principal and deposits the same into the principal's account in a financial institution, such principal shall be responsible for reporting and remitting the tax to the City. It shall be the duty of the managing aqent to provide the Director of Finance with the name and address of each principal who will be responsib~e for reporting and remitting the tax to the City. Gompliance with the prnvisions af this article by either the principal ar the managing agent shall be considered to be compliance by both. A person who qualifies as an operator shall not, by reason of being exempt from the tax imposed in this artic~e, be exernpt from the duties and liabilities of an operator imposed under this article. {e) Parkinq Meter. "Parking meter" means any device which, when the recarding device thereof is set in motian, ar immediately follawing the deposit af any coin, shall register the periad of time that any motor vehicle may be parked adjacent thereto. 3 (f) Parkinq Facility. "Parking f aciiity" means any outdoor space or uncavered plot, place, street, lot, parcel, yard or enclnsure, or an~ partzon thereof, or any building or structure, or any portion thereof, where or in which a mator vehicle may be parked, stored, housed ar kept, for which any charge is made. (g) Person. "Persan" means any natural person, partnership, joint venture, joint stock company, carparatian, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, municipal corporation, the State flf CaZifornia, political subdivisa.on of the State of California, the United States, instrumer~tality of the United States, or any group or combination acting as a unit, whether mutual, cQaperative, fraternal, nonprofit or o~'lel^W i S e . (h) Parking Fea. "Parking fee" means the cansidera~ion charged, wh~ther or not received, for the occupancy or use of space in a parking facility valued in money, whether received in money, goads, labor or otherwise, 4 including al~ receipts, cash, eredits and property and services of any kind ar nature, without any deduction therefrom. The parking fee shall ~e deemed ta include the total Charges required to be paid by an occupant, includinq, but not iimited to, any va3et or service labor charge in connection with the use or accupancy of parking space on public ar private property. Nathing shall be construed to mean that a parking fee is charged to the occupant of space in a parking facility for the sale af petroletxm products, automabile parts ~r o~her tangible personal property, the rendering of services, including car wash services, totally unconnected with the use ar vccupancy ot parking space, or where parking space is provided ta the occupant as a comp~iment from the operator and where no Gonsideration is charged to or received fram any other person. Sectian 7.60.020. Parkinq Facility Tax. On ar after July 1, 1993, there is hereby imposed a tax upon every person in the City who occupies a parking tacility or who is obligatad to pay a parking fee. The tax 5 imposed b~ this Chapter shall be at the rate of ten percent {10~) of the total parking fee charged by the vperatar for use of the parking facility. Secti~n 6.70.030. Colleation. (a) On or after the effective date of this Chapter, every operator or persan receaving any payment for use of a parking facility shall collect the amount of the tax imposed by this Chapter from the person paying the parka.ng fee or wha is obligated to pay the parking fee. (b} Un3ess otherwise prohibited by law, every person occupying a parking space in a parking facility shal~ be required to pay the tax impased by this Chapter to the operator or the person collecting the parking fee. If the parking fee is paid in installments, or if an amaunt paid is less than the full amount of the parking fee and tax accrued at the time of payment, a proportionate share of the tax shall be deemed to have been paid with each such partial payment or installment. (c) The taxes reqnired to be collected pursuant to this Chapter shall be deemed ta be 6 held in trust by the operator ar the person required to collect the tax on behalf of the City until the taxes are remitted to the City as required by this Chapter and shall constitute a debt owed by the aperator to the City. Section 6.70.040. Reports and Tas Remittance. (a) The person or operator collecting or obligated to co~lect any parking facility tax pursuant ta this Chapter, shall prepare a report upon such forms and settang f~rth such informatian as the Director of Finance may prescribe and require to carry out the purposes of this Chapter. (bj The person or operator collecting or obligated ta collect any parking facility tax shall report the amount af parking fees collected and, the tax required ta be co~.lected along with a remittance of the tax. (cj The reports and tax remittances of parking facility taxes shali be due no later than the twenty-fifth day following the end af each calendar quarter and shali cover the just ended calendar quarter. For purposes of this 7 Chapter, the calendar quarters begin January 1, April 1, July 1 and October 1 of each year and end the last day of March, June, Septemb~r and December of each year. Section G.70.050. Interest aad Peaaities. If any person fails or refuses to remit to the Director of Finance the tax required to be collected by this Chapter~ there shail be added to such tax a penalty of ten percent (10~) of the amount of the tax due for each thirty days that the tax is unpaid. If the tax due remains unpaid for a period of ninety (90} days ar longer, in addition ta the penalty prescribed by this section, the person owing the tax shall pay to the City interest on the amount due frflm the date the tax was due, in the amount determined by th~ Director of Finance as equal to the City's actual rate af return on its invested funds. Section 6.72.060. Failure to Collect and Report Tax. If any person shall fail or refuse to collect the parking facility tax or to make, 8 within the time provided in this Chapter, any Xeport or remittance required by this Chapter, the Director of Finance shall proceed in such manner as he or she may deeia best to obtain facts and informatian on which to estimate the tax due. As soon as the Director of Finance ~hall procure such facts and information as h~ or she is able to abtain upon which to base the assessment of any tax payable by any person who has failed or refused ta col].ect the same and to make such report or remittance, the Director of Finance shall proceed to determine and assess against such person the tax and penalties provided for by this Chapter and shall notify such person by mai~ sent to his ar her last knawn place of address of the total amount of such tax including interest and penaltiES, and the total amount thereof shall be payabla within ten days from the date of such notice. SECtion 6.72.a70. Rscords. It sha11 be the duty of e~ery person lialale for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve, for a period of two years, 9 such suitabie records as may be necessary to determine the amount of such tax as he or she may have been iiable for the callection of and payment to the City~ which records the Director of Finance shall have the right to inspect at ail reasonable times. section 6.72.080. cessatioa ot Business, Whenever any person required ta collect and pay to the City a tax under this Chapter shall cease to operate or otherwise dispose of his or her business, any tax payable hereunder to the City shal]. become immediately due and payable and such person shall immediately make a report and pay the tax due. Section 6.72.09Q. Egceptions. No tax shall be payable hereunder in any of the follow~ng instances: (a) On the parking fee paid by any federa~, State af Ca~ifornia, or City of Santa Monica~ official or employees when on official business provided that a tax exempt certificate is executed no later than the time when payment of the parking fee is due, on a za form to be provided by the Director of Finance. (b) On the parking fee deposited in any parking meter owned or operated by the City. (c) On the parking fee paid for any City preferential parking penait. (d) On the parking fee paid as part of any residential dwelling unit lease, rental agreement or abligation, including on the parking fee paid as part of any hotel, matel or other ~odging facility occupancy, but anly when the length of the accupant's stay exceeds thirty (30) consecutive days in the hotel, mate~ ar other lodging facility. Section 6.72.100. Penalty. Any person viaiating or fai~ing to comply with any of the provisions of this Chapter, shall upon conviction thereof, be guilty of a misdemeanor and shall, in addition to any jai]. s~ntence, be fined not more than five hundred dollars. Each t~iolation of thzs Chapter shall constitute a separate offense. Any conviction for vio3ation af this Chapter shall nat relieve any person from the payment, Z1 eollection or remittance of the parking facilit~ tax as pravided in this Chapter. Section 6.72.110. Director of Finaace-- Po~ers and Duties. It shall be the duty of the Director vf Financa to ascertain the name of every person operating a parking facility in the City of 5anta Monica, liable far the collectian of the tax ~evied by this ordxnance, who fails, refuses or neglects to collect the tax ar to make, within the time provided by this ardinance, the reports or remittances required herein. In addition to any other remedy or proceed~ng, the DiXector of Fxnance is authorized to request that the City Attorney commence any praceeding as may be appropriate to obtain payment of any tax, including penaZty and interest, as may be due the City under this Chapter. SECTION 2. Any provision af the Santa Monica Municipal Code or appendices thereto inconsistent with the prvvisians of this Ordinance, to the extent of such inconsistencies and no further, are hereby repealed or modified to that e~ent necessary ta affect ~he provisians af thi.s ordinance. 12 SECTION 3. If any section, subsection~ sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or unconstitutiQnal by a decision of any court of any competent jurisdiction, such decision shall not affect the validit~ of the remaining portions of this ardinance. Th~ City Council hereby declares that it would have passed this ~rdinance, and each and every section, subsection, sentence, clause, or phrase not declared invalid or unconstitutiona~ without regard to whether any portion of the Ordinance would be subsequently declared invaZid or unconstitutional. SECTION 4. The Mayar shall sign and the City C~~rk shall attest to the passage of this Ordinance. The City Clerk shall cause the same to be published once in the official newspaper within 15 days after its adoption. This 4rdinance shall becoma effective upon its adaption pursuant to Santa Monica Municipal Charter Section 6 3.9 . APPR~VED AS T4 FORM: ~ ~ i.~~_ JO EPH LAWR CE ing City Attarney 13 ~ A~TACHP4ENT B CA:JLII:usertax.vrd`wp5l~pc~df C~.ty Council Meeting 5-25-93 Santa Monica, Cali€ornia QRD~NANCE NUMBER {CC5) {City Council Series} AN DRDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA AMENDING SANTA MONICA MLTNICIPAL C4DE SECTTONS 6.72.020, 6.72,030, 6.72.040, b.72.050 AND ADDING SECTiON 6.72.055 TO INCREASE THE UTILITY USER TAX THE CITY COUNCIL OF THE CITY OF SANTA MONICA DDES ORDAIN AS FOLLOWS: SECTION 1. Santa Monica Municipal Code Section 6.72.azo is amended to read as falZows: SECTION 6.72.02a. T@lephone Tax. (a) There is hereby imposed a tax upon every persan in the City, ather than a telephone carporation, using intrastate, interstate, and international telephQne communication serva.ces in the city. The tax imposed by this Section shall be at the foil~wing rate: (1) Prior to Ju2y 1, 1993, nine and one-half percent {9.5~) o~ all charges made for such services, which tax shal~ be paid by the person paying for such services, 1 except that any taxpayer who pr~vides proof that the taxpayer has properly paid a telephone communication services tax to a jurisdiction other than the City of Santa Monica based on the same transmission as is taxed by the City shall be ~ntitZed to a refund or credit for any duplicati~e tax that the taxpayer has paid to the City. (2) on and after Juiy l~ 1993, ten perce~t (10~} of a11. charges made for such services, which tax shal~ be paid by the person paying for such servicss, except that any taxpayer wha provides proaf that the taxpayer has praperly paid a telephone communication services tax to a j~risdiction other than the City of Santa Monica based an the same transmission as is taxed by the City ~hall be entit~led t~ a refund or credit for any duplicative tax that the taxpayer has paid to the City. (b) As used in this section, the fallowing terms are defined as faliows: (1} "Interstate and international tel~phone communication services" are those charges which originate or terminate within 2 the City of Santa Monica and are charged to a Santa Monica service address. (2) "Telephone communication services" mean the transmissian of any Gammunications, IDBSSag~Sr ar informat~on, whether by fixed, mabile, portable, or any other form through electronic or other means~ between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or other methods. (3} "Service address" is the address where the te}.ephone equipment is lacated and to which the telephone nu~ber is assigned. (c} The duty to collect the tax an interstate and international telephone c~mmunication services shall cominence with the first regular billing period of each service user heginning on or after September 1, 1989. (d) As used in this Section, the term "charges" shall not inc~ude charges for services paid for by inserting coins in coin-operated telephones, except that where such coin-operated telEphon~ service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or ather periodic charge 5ha1~ be 3 included in the base for computing the amount of tax due; nor except for cel~ular telecommunications, shall the term "telephone communication services" include land mabile services or maritime mobi~e services as defined in Sectian 2.1 ~f Title 47 of the Code of Federal Regulations, as such section existed on January ~, 1989. (e) Notwithstanding the provisions of subsection (a), the tax imposed under this Section shall not be imposed upon any person for using intrastate, interstate, and international ~elephone cammunication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed by Section 4251 nf Title 26 of the United States Cade, as such section existed an January 1, 1989, without regard to subsection (b) thereot. (f) Any taxpayer who claims to be entitled to a refund for any tax paid pursuant to this Sectian shall file an application for a tax refund with the Directar of Finance. The applicatian sha~l be made on a farm provided by the Director and the taxpayer sha~l provide under penalty of perjury all facts, including 4 all documentary evidence, which supports the claim for a refund. The Director shall review all refund applicati~ns and shall detex-mine the amount, if any, of any refund due. The Diractar sha~~ notify the taxpayer of his or her decision in writing by mailing a copy of the decision ta the ta~ayer at the taxpayer's last known address. All taxpayers claiming a refund must file their refund applications na later than one hundr~d eighty (180) days fol~awing payment of the tax which is the subject of the appiication. The Director's decision shall be final on the day it is mailed to the taxpayer and sha21 not be subject to further appeal, except that judicial review af the decision may be sought pursuant to Sections 1094.5 and 1094.6 of the California Code of Civil Pracedure anly if judicial review is coaimenced no later than the ninetieth (90th) day following the date on which the Director~s decision is made final. SECTION 2. Santa Monica Municipal Code Section 6.72.030 is amended to read as follows: 5 S~CTION 6.7Z.030. EleCtricity Tag. (a) There is hereby imposed a tax upon every persan in the City of Santa Mon~ca us~ng electrical energy in the City of Santa Monica. The tax imposed by this Section shail be at the foll~wing rate: (1) Prior ta July 1, 1993, nine and ane-half Aercent f9.5~~ af ali charges made for such services, which tax shall be paid by the person pay~ng for such services: (2) On and after Julv 1. 1993, ten ~ercent (la~) of all charges made for such services, which tax shall be paid by the person paying for such services. (b) As used in this Section, the term "charges" shall include chaxges made far: {I) mEtered energy; and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthiy charges. (C} As used in this Section, the term "using electrica~ energy" sha~l not be construed to mean the starage of such enargy by a person in a battery owned or possessed by him for use in an autamobile ar other machinery or device apart from the premises 6 upan which the energy was received; provided, hawever, that the term shall inc~ude ths receiving of such energy for the purpnse of using it in the charging of batteries. The term shall not include electricity used in water pumping by water corporations, nor shall the term include the mere receiving of such energy by an electrical corporation at a point within the City of Santa Monica far resale. SECTION 3. Santa Manica Municipa~ Code Section 6.72.040 is amended to read as follows: SECTION 6.72.Q40. Gas TaX. (a) There is hereby imposed a tax upon every person in the City of Santa Manica using in the City gas which is delivered through mains or pipes. The tax imposed by this 5ection shall be at the following rate: (1) Prior to Julv 1~ 1993, nine and one-half Aercent f9.5~) of all charges made for such gas, which tax shall be paid by the person paying far such gas. ( 2) On and after July 1, 1993 , ten ~ercent t10~) of all charges made for such 7 gas, which tax shall be paid by the person paying ~or such gas. (b} There shall be excluded from the base on which the tax imposed in this Section is computed: (1) charges made for gas which is to be resold and d~livered thrauqh mains or pipes; (2} charges made far gas to be used in the generation of electrical energy by an electrical corporation; and {3) charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities. SECTiON 4. Santa Monica Munic~pal Code Section 6.72.050 is amended ta read as fo3laws: SECTION 6.72.050. Cable Televisian. (a) There is herehy imposed a tax upon every person in the City of Santa Monica using in the City a cable te~evision service. The tax imposed by this Section shall be at the following rate: (1) Prior ta Julv ].. 1993, nine and one-half nercer~t (9,5$) of all charges made for such cable television service, which tax 8 shall be paid by the person paying far such cable television service. {2} On and a€ter Julv 1. ~993~ ten oercent ~10~1 of al1 charges made for such cable televisa.on service, which tax shall be paid lay the person paying far such cable television service. (b) For purposes af this Section, cab].e te~evision service shali mean a television signal del~vered by cable far a fee or charge. SECTION 5. Sectivn 6.72.055 of the Santa Monica Municipal Code is hereby added to read as follows: SECTION s.~a.o~a. water IIsaqe Tag. (a) Commencinq on July 1~ 1993 there is herebv imposed a tax uAOn e~ery person in the Citv of Santa Moni.ca usina the City's water service. The tax im~osed by this Sectzon shall be at the followina rate: (1) On and after July 1, 1993~ ten nercent (10$} of all charaes made for such water services, which tax shall be paid by the nerscn navina for such water services. [b) As used in this Section~ the tarm ~~charqes" shal.l include charqes made for: (1) 9 metered and unmetered water usaae; f2) wa~te water discharqe includinq sewer service charqes; and !3] minimum, fixed and variable charaes for service, includina all customer charqes, service charaes, demand charaes. standbv charqes~ and annual~ ~onthlv and bi- monthlv charaes. SECTION 6. Any provisian of the Santa Monica Municipa~ Code or appendices thereto inconsistent with the provisions of this Ordinance, to the extent of such inconsistencies and no further, are hereby repealad or modified to that extent necessary to affect the prvvisions of this ordinance. SECTION 7. If any sectian, subsection, sentence, c~ause, or phrase of this Ordinance is for any reasan held to ba invalid or unconstitutional by a decision of any court of any comp~tent jurisdiction, such decision sha~l not affect the validity of the remaining partions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each and every section, subsecti.on, sentence, clause, or phrase not declared invalid ar unconstitutiona~ without regard to whether any portion of the Ordinance would be subsequentZy declared inva~id or unconstitutional. 10 SECTION 8. The Mayor shall sign and the City Clerk shall attest to the passage of this Ordinance. The City Clerk shall cause the same t~ be published once in the official newspaper within 15 days after its adaptian. This Ordinance shall become effective upon its adoption pursuant to Santa Monica Municipal Charter Section 619. APPROVED AS TO FORM: ~ J = ~ ~ . ~7 EPH LAWR~NCE A ting City Attorney 11