HomeMy WebLinkAboutResolution 5906 N.C.S. 10/18/1971 . ELK:5w 9-17-71
Resolution No 5906- N 6.,S.
A RESOLUTION 'OF THE :CITY OF PETALUMA
RECOMMENDING THAT GARBAGE FEES, OR
SOME 'REASONABLE PORTION THEREOF,
BE ALLOWED AS AN INCOME :TAX DEDUCTION
`//(,7 /
INTRODUCED BY COUNCILMAN ` ! 'L' (�`� At "A Regular Meeting of
pieciawaw the City Council of the City of Petaluma+on the 18th day'of . Q.ctgber 19 71
WHEREAS.," the collection of ga bage , rubbish, and
refuse •is mandated to public agencies` under the police 'power
for the protection of the public health`; and
WHEREAS ,' ,public agencies may provide the 'revenue
necessary to operate a garbage collection system by placing
it on the property tax rolls or by chasing a fee based on
some measurement of the':'garbage collected at 'a specific loca-
tion; and
WHEREAS,: the most common method of supporting a
' municipal 'garbage service is through a fee system based on
the volume of garbage ,• ,rubbish:., or refuse produced by a
specific location;and,
WHEREAS ,' buszhesses may .deduct the 'cost of aarbaae ,:
rubbish and refuse 'colleeton service 'from income on the 'feder-
al income tax return as a, "Deductible business expense ; " and
WHEREAS, residences from which garbage , rubb' sh.,
and refuse is collected ,enjoy no such 'similar tax deduction;
and
WHEREAS, ,the. California Supreiiie Court, in the case
of the City of Glendale: 'vs . Trondson has held, 'among other •
things , that,; `"Every occupant of buildings' must pay the' 'charges
for rubbish collection . . .. 'whether or not they use the 'col-
lection s'er'vice,;:" and
.
r'. j / ,b,
WHEREAS,, the. .California :Supreme 'Court has also
• held that such charge is sustainable' under the -police 'power'
of the City of Glendale' 'or as 'an excise tax; and
WHEREAS, many charter cities employ the fee
method of charging for garbage , rubbish and refuse service
and require air residents to support the 'service even though
1 they do not us'e 'it which 'res'ults in the' 'minimum charge being
levied and collected•p :.and .
WHEPEAS;, the fee imposed is in all fundamental
respects similar -to a tax necessary to support a 'necessary
and fundamental government service ;
NOW, THEREFORE,. BE IT RESOLVED by the City of
Petaluma' s. Council that it does hereby urge 'the Congress ,of .
the United States to, adopt legislation authorizing the resi-
dential payors of fees, imposed for' cbf'lect on of garbage,
rubbish,, and refuse to 'deduct the minimum annual fee due for
•
such (service on federal, income tax (returns,.
BE IT FURTHER RESOLVED that copies of this Reso-
lution be forwarded to the United States. Senators from
California, the Honorable Alan Cranston , and the Honorable .
' John Tunney, and the United States Congressman for the 1st
' Congressional District, 'Don Clausen:.
under the power and authority conferred upon'thisrCouncil by the Charter of said:City.
Seconded b /`—�'/ - A COUNCILMEN VOTE
y ,-P, f �.- t,- 114,4.% _
Ayes" Noes, 'Absent
Councilman Robert A Brunner f
I herebyscerttfy that the foregoing resolution was dulyand
regularly introduced ;and adopted by the Council.of the City of : John `A/. Cavanagh, Jr. ✓'
Petaluma, on the 18h- -
,, day of ' c Otob 19 71, b
the following vote; /! by " R;ichard W Clecak
i., Robert E. DaL'y
(SEAL) 5._-i'"1 . Z.4.,:, 1C:, �7 .4'!--J-'Z;
Mayor of the City of;Petaluma Fred V. Mattei
/)_ �_—
William A: Perry, jr i
Attest C e1 ' r... -1«F -r.,--,nn/✓-f2�,U * //
/� City Clerk Mayor Helen Putnam y