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Ordinance 1798• ORDINANCE 1798 (UNCODIFIED) AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CUPERT[NO EXTENDING THE IMPOSITION OF A UTILITY USERS EXCISE TAX TO THE RANCHO RINCONADA AREA IN THE EVENT OF ITS ANNEXATION AND ORDERING THE SUBMISSION OF A PROPOSITION THEREFOR TO THE ELECTORATE OF THE RANCHO RINCONADA AREA u • Sections: 3.34.010 Definitions 3.34.020 Exemptions 3.34.030 Telephone Users Tax 3.34.040 Electricity Users Tax 3.34.050 Gas Users Tax 3.34.060 Services Users Receiving Gas or Electricity Directly 3.34.070 Penalties 3.34.080 Actions to Collect 3.34.090 Duty to Collect -Procedures 3.34.100 Additional Power and Duties of Tax Administrator 3.34.110 Assessment -Administrative Remedy 3.34.120 Records 3.34.130 Refunds 3.34.140 Rules of Construction 3.34.150 Benefit to All Persons 3.34.160 Duration 3.34.170 Disposition of Proceeds 3.34.180 General Fund lease 3.34.190 Power in Addition 3.34.200 Ordinance Controlling 3.34.210 Liberal Construction 3.34.220 Defect or Omission, Validity of Proceedings or Taxes 3.34.230 Limitation of Actions 3.34.240 Severability THE CITY COUNCIL OP THE CITY OF CUPERTINO DOES ORDAIN AS FOLLOWS: The purpose of this Ordinance is to extend to the Rancho Rinconada area, upon annexation to the: city, the existing City utility users excise tax as a revenue measure necessary to pay the usual and current expenses of conducting the municipal government of the City, the proceeds of which shall be paid into the general fund of the City. For purposes of this ordinance the area known as "Rancho Rinconada" is described as the unincorporated area generally bounded by Miller Avenue, Stevens Creek Boulevard, Lawrence Expressway, Bollinger Road, and Tantau Avenue, commonly referred to as Loree Estates and Rancho Rinconada, and consisting of 324 acres of land Ordinance No. 1798 Page 2 • 3.34.010 Definitions. Except where the context otherwise requires, the definitions set forth in this section govern the construction of this Ordinance. "Gifu" means the City of Cupertino. "Facilities" means the municipal facilities generally including Blackberry Farm, other open space land within the City and the public recreational facilities consistent with the preservation and public use of open space. Facilities shall be deemed available and susceptible of use within the meaning of the term "availability and privilege of use", as used in this Ordinance, when such facilities exist and are available for use during any portion of the fiscal year next preceding the levy of the Tax. "Gas" includes natural gas and any other gas used for light, heat and poser. "Month" means a calendar month. "Non-utility supplier" means a Service Supplier, other than (a) a gas corporation or (b) an electrical corporation serving within the City, which generates electrical energy in capacities of at least 100 kilowatts monthly for sale to others. "Persons" means any domestic or foreign corporation, firm, association syndicate, joint • stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society, or individual. "Tax" means the utility users excise Tax proposed to be imposed by this Ordinance, more particularly described in Sections 3.34.030, 3.34.040 and 3.34.00 of this Ordinance. "Tax Administrator" means the City Treasurer. "Telephone Corgoration," "electrical corporation," and "gas corgiration," have the same meanings as defined in sections 234, 218, 222 and 215.5, respectively, of the California Public Utilities Code (as said sections existed on June t, 1989), except that "electrical corporation" shall also be construed to include any municipality or Person engaged in the selling or supplying of electrical power to a Service User. "Service Supplier" means any entity required to collect or self-impose and remit a Tax as imposed by this Ordinance. "Service User" means a Person required to pay a T'ax imposed by this Ordinance. 3.34.020. Exemptions. (a) Public bodies, religious organi7ntions and other Persons exempt under state or federal law shall be exempt from the Tax. Residential service users of 65 years or older shall • be exempt from Tax payments under this Ordinance upon application to the Tax Administrator, in such manner and with such proof or qualification as the Tax Administrator shall determine. Ordinance No. 1798 Page 3 • (b) The City Council may, by order or resolution, establish one or more classes of Persons or one or more classes of utility service otherwise subject to payment of a Tax imposed by this Ordinance and provide that such classes of Persons or service shall be exempt, in whole or in part, from such Tax. (c) The `tax Administrator shall prepare a list of the Persons exempt from the provisions of this Ordinance by virtue of this section and furnish a copy thereof to each Service Supplier. 3.34.030. Telephone Users Tax. (a) There is hereby imposed a Tax (herein called the "Telephone Users Tax") on the amounts paid for any intrastate, interstate and/or international telephone services by every Person in the City other than a Telephone Corporation, using such services. The Tax imposed by this section shall be at the rate of t~vo and forty hundredths percent (2.40%) of the charges made for such services and shall be paid by the Person paying for such services. (b) As used in this section, the term "charges" shall not include charges for services paid for by inserting coins in coin-operated telephones except where such coin-operated service is furnished for a guaranteed amount, in which event the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of Tax due; nor shall the term "charges" include charges for any type • of service or equipment furnished by a service supplied subject to public utility regulations during any period in which the same or similar services or equipment are also available for sale or lease from Persons other than a Service Supplier subject to public utility regulation; nor shall the words "telephone communication services" include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations as said section existed on January 1, 1970. The term "telephone communication services" refers to that service which provides access to a telephone system and the privilege of telephone quality communication ~vitlt substantially all Persons having telephone stations which are part of such telephone system. The Telephone Users Tax is intended to, and does, apply to all charges billed to a telephone account having a situs in the City, irrespective of whether a particular communication service originates and/or terminates within the City. (c) The Telephone Users Tax shall be collected from the Service User by the Person providing the intrastate telephone communication services, or the Person receiving payment for such services. The amount of Tax collected in one (1) month shall be remitted to the Tax Administrator on or before the last day of the following month; or, at the option of the Person required to collect and remit the Tax, an estimated amount of Tax collected, measured by the Tax bill in the previous month, shall be remitted to the Tax Administrator on or before the last day of each month. (d) Notwithstanding the provisions of subsection (a), the Telephone Users Tax shall not be imposed upon any Person for using intrastate telephone communication services to the extent that the amounts paid far such services are exempt from or not subject to the Tax • imposed under Part 20 (commencing with section 41001) of Division ? of the California Revenue and Taxation Code, or the Tax imposed under section 4251 of the [nternal Revenue Code. Ordinance No. 1798 Page 4 3.34.040. Electricity lJsers Tax. (a) There is hereby imposed a Tax (herein called the "Electricity Users Tax") upon every Person in the City other than an Electrical Corporation using electrical energy in the City. The Tax imposed by this section shall be at the rate of two and forty hundredths percent (2.40%) of the charges made for such energy by an electrical corporation franchised to service the City and shall be billed to and paid by the Person using the energy. (f the charges made for such energy by the franchised electrical corporation are negotiated either (1) on the basis that the Service User has provided its own transmission voltage reduction facilities or (?) as individualized negotiated co-generation avoidance transmission voltage rates, and the resulting negotiated rates are not available to the City, such negotiated rates shall be made available to the City by the Service User. The Tax applicable to electrical energy provided by anon-utility supplier shall be based an the above Tax rate and the charges made for such electrical energy if there is an atms- length transaction for the sale of the electrical energy between the non-utility supplier and the Service User. [f there is not an arms-length sale from anon-utility supplier, the Tax shall be determined by applying the Tax rate to the equivalent charges the Service User would have incurred if the energy used had been provided by the electrical corporation franchised by the City. Rate schedules for this purpose shall be available from the City. Non-utility suppliers shall install, maintain and use an appropriate utility-type metering system which will enable compliance with this section. If the electrical energy is generated by the Service User for its o~~n use, the Service User shall provide the City with the actual monthly cost of generating the electrical energy so used and the Electricity Users Tax shall be based on the above Tax rate applied to said actual cost. Cost figures supplied by the Service User shall be subject to periodic audit by the City and appropriate adjustment pursuant thereto. "Charges," as used in this section, shall include charges made for: (1) metered energy and (2) minimum charges for service, including customer charges, service charges, demand charges and all other annual and monthly charges (other than standby charges), fuel or other cost adjustments, authorized by the California Public Utilities Commission or the federal Energy Regulatory Commission. (b) As used in this section, the term "using electrical energy" shall not be construed to mean the storage of such energy by a Person in a battery owned or possessed by such Person for use in an automobile or other machinery device apart fcom the premises upon which the energy was received, provided, however, that the terns shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include electricity used and consumed by an electric utility supplier in the conduct of its business; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the City for resale; nor shall the term include the use of such energy in the production or distribution of water by a public utility or a governmental agency. r ~ U Ordinance No. 1798 Page 5 (c) The Electricity Users Tax shall be collected from the Service User by the Service Supplier or non-utility supplier. The Electricity Users Tax on use supplied by self- generatton or co-generation orfrom anon-utility supplier not subject to thejurisdiction of this Ordinance, shall be collected and remitted to the Tax Administrator in the manner set forth in Section 3.34.060. The amount of Tax collected by a Service Supplier or anon-utility supplier in one month shall be remitted by United States mail to the Tax Administrator, postmarked on or before the last day of the following month; or, at the option of the Person required to collect and remit the Tax, an estimated amount of Tax measured by the Tax billed in the previous month, shall be remitted by United States mail, to the Tax Administrator, postmarked on or before the last day of each month. The amount of the Tax remitted may be estimated by a formula based upon the payment pattern of the supplier's customers. (d) Notwithstanding the provisions of section 3.34.090(a), if the amount paid by a Service User is less than the full amowtt of the energy charge and Tax which has accrued for the billing period, such amount and any subsequent payments by a Service User shall be applied to the energy charge first until such charge has been fully satisfied. Any remaining balance shall be applied to Taxes due. 3.34.050. GasGas Users Tax (a) There is hereby imposed a Tax (herein called the "Gas Users Tax") upon every • Person in the City other than a gas corporation or electrical corporation, using, in the City, gas which is delivered through mains or pipes or by motor vehicle or by rail. The Gas Users Tax shall be at the rate of two and forty hundredths percent (2.40%) of the charges made for the gas and shall be billed to and paid by the Person using the gas. If the charges made for such gas by the franchised gas corporation arc negotiated and the resulting negotiated rates are not available to the City, such negotiated rates shall be made available to the City by the Service User. The Tax applicable to gas or gas transportation provided by non-utility suppliers shall be based on the charges made for such gas or gas transportation if that is derived from an arms-length transaction between anon-utility supplier and the Service User. If there is not an arms-length sale, the Tax shall be determined by applying the Tax rate to the equivalent charges the Service User would have incurred if the gas or gas transportation had been provided by the gas corporation franchised by the City. Rate schedules for this purpose shall be available from the City. "Charges" as used in this section shall include: (1) those billed for gas which is delivered through mains or pipes or by motor vehicle or by rail; (2) gas transportation charges, and (3) demand charges, service charges, customer charges, minimum charges, annual and monthly charges, and any other charges (other than standby charges) authorized by the California Public utilities Commission or the Federal Energy Regulatory Commission. • Ordinance No. 1798 Page 6 (b) The Gas Users Tax is not applicable to: (1) charges made for gas which is to be resold and delivered through mains and pipes or by motor vehicle or by rail; (2) charges made for gas sold by a public utility, non-utility supplier or governmental agency for use in the generation of electrical energy or for the production or distribution of water; (3) charges made by a gas public utility or gas used and consumed in the course of its public utility business: and (4) charges made for gas used in the propulsion of a motor vehicle, as authorized in the Vehicle Code of the State of California; (c) The Gas Users Tax shall be collected from the Service User by the Person selling or transporting the gas. [n the case of purchase of gas from anon-utility supplier, or a gas corporation not franchised by the City, the Service User will be responsible for remitting the applicable Gas Users Tax directly to the Tax Administrator. A Person selling only transportation services to a user for delivery of gas through mains or pipes or by motor vehicle or by rail shall collect the 1'ax from the Service User based on the transportation charges. Except as provided above, the Person selling or transporting the gas shall, on or before the 20th of each calendar month, commencing on the 20th day of the calendar month after the effective day of this Ordinance, make a return to the Tax Administrator stating the amount of Taxes billed during the preceding calendar month. At the time such returns are filed, the Person selling or transporting the gas shall remit Tax payments to the Tax Administrator in accordance with schedules established or approved by the Tax Administrator. • 3.34.060. Service Users Receivin~Gas or Electricity Directly. (a) Notwithstanding any other provision of this Ordinance, a Service User receiving gas or electric energy directly from anon-utility supplier not under the jurisdiction of this Ordinance, or using electricity generated by the Service User for its on use, or otherwise not having the full Tax due on the use of gas or electric energy in the City directly billed and collected by the Service Supplier, shall report said fact to the Tax Administrator within thirty days of said use and shall directly remit to the City the amount ol'Tax due. (b) The Tax Administrator may require from said Service User the filed Tax returns or other satisfactory evidence documenting the sale price and quantity of gas or electric energy used. 3.34.070. enalties. (a) Taxes collected from a Service User which are not remitted to the Tae Administrator on or before the due dates provided in this Ordinance are delinquent. Should the due date occur on a weekend or legal holiday, the return may be postmarked on the first regular working day following aSaturday/Sunday, or legal holiday. (b) Penalties for delinquency in remittance of any Tax collected or any deficiency determination deterntined by the Tax Administrator, shall attach and be paid by the Person • required to collect and remit at the rate of fifteen percent (15%) of the total Tax collected or imposed herein. Ordinance No. 1798 Page 7 • (c) The Tax Administrator shall have power to impose additional penalties upon any Person required to collect and remit Taxes under the provisions of this Ordinance for fraud in reporting or remitting at the annual rate of fifteen percent (15%) of the amount of the Tax collected or as recomputed by the Tax Administrator. (d) Every penalty imposed under the provisions of this Ordinance shall become a part of the Tax required to be remitted. 3.34.080. Actions to Collect. Any tax required to be paid by a Service User under the provisions of this Ordinance shall be deemed a debt owed by a Service User to the City. Any such 'fax collected from a Service User which has willfully been withheld from the Tax Administrator shall be deemed a debt owed to the City by the Person required to collect and remit. Any Person owing money to the City under the provisions of this Ordinance shall be liable to an action brought in the name of the City for the recovery of such amount. 3.34.090. Dut~to Collect -Procedures. The duty to collect and remit the Taxes imposed by this Ordinance shall be performed as follows: (a) Notwithstanding any other provision of this Ordinance, the Tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practices of the Service Supplier. Where the amount paid by a Service User to a Service Supplier is less than the full amount of the utility charge and • 'l'ax which has accrued for the billing period, such amount and any subsequent payments by a Service User shall be applied to the utility charge first until such charge has been fully satisfied. Any remaining balance shall be applied to Taxes due. In those cases where a Service Uscr has notified the Service Supplier of this refusal to pay the Tax imposed on said utility charges Section 3.34.100(c) will apply. (b) The duty to collect the 1'ax from a Service User shall commence with the beginning of the first full regular billing period applicable to the Service User where all charges normally included in such regular billing are subject to the provisions of this Ordinance. Where a Person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing. 3.34.100. Additional Power and duties of Tax Administrator. (a) The Tax Administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this Ordinance. (b) The Tax Administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this Ordinance for the purpose of carrying out and enforcing the payment, collection and remittance of the Taxes herein imposed. A copy of such rules and regulations shall be on file in the Tax Administrator's office. Ordinance No. 1798 Page 8 • (c) The Tax Administrator may make administrative agreements to vary the strict requirements of this Ordinance so that the collection of any Tax imposed hereby may be made in conformance with the billing procedures of a particular Service Supplier so long as said agreements result in collection of the Ta~c in conformance with the general purpose and scope of this Ordinance. A copy of each such agreement shall be on file in the Tax Administrator's office. (d) The Tax Administrator shall determine the eligibility of any Person who asserts a right to exemption from the Tax imposed by this Ordinance. The Tax Administrator shall provide the Service Supplier with the name of any Person who the Tax Administrator determines is exempt from the Tax imposed hereby, together with the address and account number to which service is supplied to any such exempt Person. The Tax Administrator shall notify the Service Supplier of termination of any Person's right to exemption hereunder, or the change of any address to which service is supplied to any exempt Person. 3.33.110. Assessment -Administrative Remedy. (a) The Tax Administrator may make an assessment for Taxes not remitted by a Person required to remit. • (b) Whenever the Ta~c Administrator determines that a Service User has deliberately withheld the amount of the Tai owed by him from the amounts remitted to a Person required to collect the Tax, or that a Service User has refused to pay the amount of Tax to such Person, or whenever the Tax Administrator deems it in the best interest of the City, such Person may be relieved of the obligation to collect Taxes due under this Ordinance from certain named Service Users for specified billing periods. (c) The Service Supplier shall provide the City with amounts refunded to be paid and/or unpaid along with the name and addresses of the Scrvicc Users neglecting to pay the Tax imposed under provisions of this Ordinance. Whenever the Service User has failed to pay the amount of Tax for a period of hvo or more billing periods, the Service Supplier shall be relieved of the obligation to collect Taxes due. (d) The Tar Administrator shall notify the Service User that the Tar Administrator has assumed responsibility to collect the Tax due for the stated periods and demand payment of such Taxes. The notice shall be served on the Service User by handing it to such user personally or by deposit of the notice in the United Sates mail, postage prepared thereon, addressed to the Service User at the address to which billing was made by the Person required to collect the Tar; or, should the Service User's address change, to the last known address. If a Service User fails to remit the Tax to the Tar Administrator within fiReen (15) days from the date of the receipt of the notice upon him, which shall be the date of mailing if service is not accomplished in Person, a penalty of tvventyfive percent (25%) of the amount of the Tar set forth in the notice shall be imposed, the penalty shall become part of the Tax herein • required to be paid. Ordinance No. 1798 Page 9 • 3.34.120. Records. It shall be the duty of every Person required to pay or collect and remit to the City any Tax imposed by this Ordinance to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such Tax for which such Person may have been liable for the remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at all reasonable times. 3.34.130. Refunds. (a) Whenever the amount of any Tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this Ordinance, it may be refunded as provided in this section. (b) Notwithstanding the provisions of subsection (a) of this section, a Service Supplier may claim a refund, or take as credit against Taxes remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the Service User from whom the Tax has been collected did not owe the Tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the Tax so collected has either been refunded to the Service User or credited to charges subsequently payable by the Service User to the Person required to collect and remit. A Service Supplier that has collected any amount of Tax in excess of the amount of Tax imposed by this Ordinance and actually due from a Service User, may refund such amount to the Service User • and claim credit for such overpayment against the amount of Tax which is due upon any other monthly returns provided such credit is claimed in a return dated no later than three (3) years from the date of overpayment. (c) No ret'und shall be paid under the provisions of this section unless the claimant has established the claimant's right thereto by written records showing entitlement thereto. (d) Nohvithstanding other provisions of this section, whenever a Service Supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to Service Users of charges for past utility services, the Taxes paid pursuant to this ordinance on the amount of such refunded charges shall also be refunded to Service Users, and the Service Supplier shall be entitled to claim a credit for such refunded Taxes against the amount of Tax which is due upon the nest monthly returns. In the event this Ordinance is repealed, the amounts of any refundable taxes will be paid by the city. (e) A Service Supplier may refund the Taxes collected to the Service User in accordance with this section or b}• the Service Supplier's customary practice. (f) A credit or a refund of Tax due shall be granted to any Service User from whom the Tax is collected to cover the administrative and clerical expense of establishing and auditing the cost of generating electric energy for its own use pursuant to the third paragraph of Section 3.34.040(a). Any such administrative and clerical expense is also subject to audit and appropriate adjustment pursuant thereto. `J Ordinance No. 1798 Page 10 3.34.140. Rules of Construction. Words of the masculine gender shall be deemed and construed to include correlative tivords of the feminine and neuter genders. Unless the context shall otherwise indicate, words importing the singular number shall include the plural number and vice versa. 3.34.150. Benefit to All Person. The City Council has found and determined and hereby declares that all Persons using utility services in the city enjoy the privilege of using and benefit from the providing by the City, of municipal services and facilities. 3.34.160. Duration. The Tax shall be levied for a maximum of twenty-tive (25) years from the date of its first imposition (August 9, 1990). 3.34. t 70. Disposition of Proceeds. This Ordinance is hereby declared to be a revenue measure for general government purposes; the proceeds of the Tax shall be paid into the general fund. 3.34. i 80. General Fund Lease. The Council further proposes to enter into a lease obligation with a qualified lessor (the "Lessor") whereby the City would become obligated to pay rental payments to the Lessor from the general fund of the City over a period of not to exceed twenty-five (25) years; the Lessor would assign its rights to receive rental payments to a trustee; and the city and the lessor would authorize the trustee to sell certificates of participation in the rental payrnenis payable by the City, the proceeds of which would be used to finance the acquisition, construction, improvement and equipping of the Facilities. 3.34.190. Power in Addition. The powers conferred by this Ordinance are in addition to, and the limitations imposed by this Ordinance do not affect, the powers conferred by any other law or Ordinance. 3.34.200, Ordinance Controlling. if this Ordinance is inconsistent with any other la~v, this Ordinance is controlling. 3.34.210. Liberal Construction. This Ordinance shall be liberally construed to promote its objects. 3.34.220. Defect or Omission. Validity of Proceedint s or Taxes. if the jurisdiction of the Council to order the proposed act is not affected, the defect or omission of any officer in proceedings under this Ordinance does not invalidate the proceedings or taxes levied under this Ordinance. 3.34.230. Severabilitv. if any section, subsection, subdivision. paragraph, sentence, clause or phrase of this Ordinance or any part hereof is t'or any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance or any part thereof. The Council declares that it would have passed each section, subsection, subdivisions, paragraph, sentence, clause or paragraph thereof, irrespective of the . fact that any one or more sections, subsections, subdivision, paragraphs, sentences, clauses or phrases is deeiared Ordinance No. 1798 Page I t 3.34?40. Effective date. This ordinance becomes effective upon the date that the annexation of the Rinconada area is complete. In the event that the Rancho Rinconada area is not annexed by June 30, 2000, then this ordinance shall have no further force or effect. Article 2. Publication Publication. This Ordinance shalt be published once a day for at least seven days in a newspaper printed, published and circulated at least six days a week in the City, or once a week for two weeks in a newspaper printed, published and circulated less than six days a week in the City. The first of said publications shall, in either event, be within fifteen (15) days after the adoption of this Ordinance. The City Clerk is hereby authorized and directed to make said publications and to transmit, for receipt no later than August 7, 1998, a certified copy of this Ordinance to the appropriate officials of Santa Clara County responsible for preparing the ballots for a special election called by Resolution No. 98-164, to be consolidated with the statewide general election on November 3, 1998. • INTRODUCED at an adjourned regular meeting of the City Council of the City of Cupertino this 8th day of September 1998, and ENACTED at a regular meeting of the City Council of the City of Cupertino this 21st day of Sentember .1998, by the following vote: Vote Members of the City Council AYES: BURNETT, DEAN, JAMES, STA'ITON, CHANG NOES: NONE ABSENT: NONE ABSTAIN: NONE ATTEST: PROVED: it~ ~~;.,y ~ Mayor, City of Cupertino Utility Tat Ordinancdordinences/cilyelerk • STATE OF CALIFORNIA ) COUNTY OF SANTA CLARA ) CITY OF CUPERTINO ) I, KIMBERLY SMITH, City Clerk and ex-officio Clerk of the City Council of the City of Cupertino, California, do hereby certify the attached to be a true and correct copy of Ordinance No. ~ 7 9~' which was enacted on ~w.~„~; ~~c.ti~ ~- l ~ f ~ 2 c~ ,and that it has been published or posted pursuant to law (G.C. 40806). IN WITNESS WHEREOF, I have hereunto set my hand and seal this II y ~ ~~ da of r~:.~,--_., . l . , 19 ~ ~ . ( i ' ~, ,~ KIMBERLY SMITH, City Clerk and Ex-offidio Clerk of the City Council of the City of Cupertino, California