RES-2024-087RESOLUTION NO. 2024- 087
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, CALLING AND GIVING
NOTICE OF A GENERAL MUNICIPAL ELECTION TO BE
HELD ON TUESDAY, NOVEMBER 5, 2024 AND
ORDERING THE SUBMISSION TO THE QUALIFIED
ELECTORS OF THE CITY OF ANAHEIM AN INITIATIVE
MEASURE IMPOSING A GENERAL TAX ON EACH FOR -
PROFIT GENERAL ACUTE CARE HOSPITAL LOCATED
IN THE CITY OF ANAHEIM ("HOSPITAL")
EQUIVALENT TO THREE (3) PERCENT OF THE FOR -
PROFIT HOSPITAL'S ANNUAL GROSS RECEIPTS;
REQUESTING THAT THE ORANGE COUNTY BOARD OF
SUPERVISORS DIRECT THE ORANGE COUNTY
REGISTRAR OF VOTERS TO RENDER SERVICES TO
THE CITY RELATING TO THE CONDUCT OF THE
GENERAL MUNICIPAL ELECTION; ESTABLISHING
THE DEADLINES FOR THE FILING OF ARGUMENTS
AND REBUTTAL ARGUMENTS; AND DIRECTING THE
CITY ATTORNEY TO PREPARE AN IMPARTIAL
ANALYSIS
WHEREAS, pursuant to the provisions of Section 1303 of the Anaheim City Charter and
Section 9215 of the Elections Code of the State of California, the City Council has received a duly
signed and certified initiative petition containing the signatures of not less than ten percent (10%)
of the registered voters of the City according to the last report of registration by the county
elections official to the Secretary of State pursuant to Section 2187 of the Elections Code of the
State of California, which initiative petition proposes a City ordinance that would impose a general
tax on each for -profit general acute care hospital located in the City of Anaheim ("Hospital")
equivalent to three (3) percent of the for -profit hospital's annual gross receipts; and
WHEREAS, Section 9215 of the California Elections Code requires the City Council to
either adopt the initiative measure, without alteration, or submit the initiative measure to a vote of
the electorate of the City at an election called for such purpose; and
WHEREAS, the City Council has not adopted the initiative measure in accordance with
California Elections Code Section 9215 (a) and, instead, timely decided on July 23, 2024 to submit
the ordinance, without alteration, to the voters at a general municipal election pursuant to
California Elections Code Sections 9215(b) and 1405; and
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NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ANAHEIM,
CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
SECTION 1. Submission of Ballot Measure.
A. Pursuant to Sections 1300 and 1303 of the Anaheim City Charter and Sections 1405
and 9215 of the California Elections Code, there is called and ordered to be held in
the City of Anaheim on Tuesday, November 5, 2024 a general municipal election
for the purpose of submitting an initiative measure that would impose a general tax
on each for -profit general acute care hospital located in the City of Anaheim
("Hospital") equivalent to three (3) percent of the for -profit hospital's annual gross
receipts tax ordinance to the qualified voters of the City. The full text of the
ordinance proposed by the initiative measure is set forth in Exhibit 1, attached
hereto and incorporated herein by this reference as if set forth in full.
B. The question to be submitted to the voters concerning the initiative measure shall
appear on the ballots in substantially the following form:
MEASURE _ I YES
CITY OF ANAHEIM FOR -PROFIT HOSPITAL
GROSS RECEIPTS TAX INITIATIVE - Shall the
measure imposing a general tax on each for -profit
general acute care hospital located in the City of
Anaheim, equivalent to three (3) percent of the for- NO
profit hospital's yearly gross receipts (as defined in
the measure) be adopted, with annual revenues to the
City projected to be in the range of $6 million to $12
million, until ended by the voters?
C. The letter or number the Orange County Registrar of Voters assigns to the Measure
in accordance with City and State law is hereby ordered to be included by the City
Clerk in the designation for the ballot title and as necessary in any other City
documents.
D. The vote requirement of the measure to pass is a majority (50%+1) of the votes
cast. If the measure is so approved by the City of Anaheim voters, then the
ordinance, set forth in Exhibit 1, shall be signed by the Mayor and become effective
ten (10) days following the date the vote is declared by the City Council in
accordance with Section 9217 of the California Elections Code.
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SECTION 2. Election Procedures.
A. The ballots to be used at the general municipal election shall be in the form
and content as required by law;
B. In accordance with Section 10002 of the California Elections Code, the City
requests that the County Election Department/Registrar of Voters render full
election services to the City of Anaheim as may be requested by the City Clerk,
with the County to be reimbursed in full for such services as are performed.
C. The City Clerk is authorized to contract and coordinate with the Orange County
Registrar of Voters, in order to procure and furnish any and all official ballots,
notices, printed matter and all supplies, equipment and paraphernalia that may be
necessary in order to properly and lawfully conduct the general municipal
election upon presentation of appropriate invoices.
D. Vote Centers for the general municipal election shall be open ten days prior to
election day, with select Vote Centers being open from 8:00 a.m. to 5:00 p.m.
seven (7) days prior to election day, all Vote Centers being open 8:00 a.m. to 8:00
p.m. three (3) days prior to election day, and 7:00 a.m. to 8:00 p.m. on election
day, pursuant to the California Elections Code and the 2021-2025 Election
Administration Plan of the County of Orange.
E. Ballot drop boxes shall be open for 29 days prior to the election, including on
election day, and available 24 hours a day, 7 days a week, and until 8:00 p.m. on
election day, pursuant to California Elections Code and the 2021-2025 Election
Administration Plan of the County of Orange.
F. In all particulars not recited in this Resolution, the general municipal election
shall be held and conducted as provided by law for holding municipal elections
in the City.
G. Notice of the time and place of holding the general municipal election is given
and the City Clerk is authorized, instructed and directed to give further or
additional notice of such election, in time, form, and manner as required by law.
H. All ballots shall be tallied at a central counting place and not at the precincts. The
central counting place shall be at a County center as designated by the Orange
County Registrar of Voters.
I. The Orange County Registrar of Voters is hereby authorized to canvass the
returns of the general municipal election.
I The City Clerk of the City of Anaheim shall receive the canvass from the County
as it pertains to the general municipal election on the measure, and shall timely
certify the results to the City Council, as required by law.
SECTION 3. Ar uments and Impartial Analysis.
A. Pursuant to California Elections Code Section 9282(a), the proponents of the
initiative measure may file a written argument for, and the City Council may file
a written argument against, the measure, in accordance with Article 4, Chapter 3,
Division 9 of the Elections Code of the State of California, and may change or
withdraw the arguments, until 5:00 p.m. on August 6, 2024, after which time no
arguments for or against the measure may be submitted to the City Clerk.
Arguments in favor of or against the measure shall each not exceed 300 words in
length. Each argument shall be filed with the City Clerk, signed, and include the
printed name(s) and signature(s) of the author(s) submitting it, or if submitted on
behalf of an organization, the name of the organization, and the printed name and
signature of at least one of its principal officers who is the author of the argument.
The arguments shall be accompanied by the Form of Statement To Be Filed by
Author(s) of Argument.
B. The City Clerk shall comply with all provisions of law and take all necessary
actions to cause the selected arguments to be printed and distributedto the
voters.
C. Pursuant to Section 9280 of the California Elections Code, the City Council
directs the City Clerk to transmit a copy of the measure to the City Attorney. The
City Attorney shall prepare an impartial analysis of the measure, not to exceed
500 words in length, describing the effect of the measure on existing law. The
City Attorney shall transmit such impartial analysis to the City Clerk, who shall
cause the analysis to be published in the voter information guide along with the
ballot measure as provided by law. The impartial analysis shall be filed by
5:00 p.m. on August 6, 2024. The impartial analysis shall include a statement
indicating whether the measure was placed on the ballot by a petition signed by
the requisite number of voters or by the City Council. In the event the entire text
of the measure is not printed on the ballot or in the voter information portion of
the sample ballot, there shall be printed immediately below the impartial analysis,
in no less than 10-font bold type, the following: "The above statement is an
impartial analysis of the measure. If you desire a copy of the measure, please
call the election official's office at (714) 765-5166 and a copy will be mailed at
no cost to you."
D. The provisions of this Section 3 herein shall apply only to the general
municipal election to be held on Tuesday, November 5, 2024.
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SECTION 4. Rebuttal Arguments.
A. Pursuant to Section 9285 of the Elections Code of the State of California, when
the Clerk has received the arguments for and against the measure which will be
printed and distributed to the voters, the Clerk shall send copies of the argument
in favor of the measure to the authors of the argument against, and copies of the
argument against to the authors of the argument in favor. The authors or persons
designated by them may prepare and submit rebuttal arguments not exceeding 250
words. The rebuttal arguments shall be filed with the City Clerk by 5:00 p.m. on
August 16, 2024. The rebuttal arguments shall comply with the requirements of
Elections Code Section 9285 and shall be accompanied by the Form of Statement
To Be Filed by Author(s) of Argument. Rebuttal arguments shall be printed in the
same manner as the direct arguments. Each rebuttal argument shall immediately
follow the direct argument which it seeks to rebut in the voter information guide
B. The provisions of this Section 4 herein shall apply only to the general municipal
election to be held on Tuesday, November 5, 2024.
SECTION 5. Delivery of Resolution to County. The City Clerk shall attest to the adoption
of this Resolution and enter it into the book of original resolutions. The City Council directs the
City Clerk to deliver certified copies of this Resolution, including the full text of the measure
attached hereto as Exhibit 1, to the Clerk of the Board of Supervisors of Orange County and to
the Orange County Registrar of Voters.
SECTION 6. Public Examination. Pursuant to California Elections Code Section 9295, the
arguments, ordinance, and impartial analysis will be available for public examination for no
fewer than ten (10) calendar days following the deadline for submission of those materials. The
City Clerk shall post a notice of the specific dates that the examination period will run
SECTION 7. Severability. If any provision of this Resolution or the application thereof to
any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications of the Resolution which can be given effect without the invalid provision or
application, and to this end the provisions of this Resolution are severable. The City Council
hereby declares that it would have adopted this Resolution irrespective of the invalidity of any
particular portion thereof.
SECTION 8. Execution of Ordinance. If the voters approve the initiative measure, the Mayor
is hereby authorized to execute the ordinance adding Chapter 2.15 to Title 2 of the Anaheim
Municipal Code, attesting to its adoption by the People voting thereon on Tuesday,
November 5, 2024.
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THE FOREGOING RESOLUTION is approved and adopted by the City Council of the
City of Anaheim this 23`d of July, 2024, by the following roll call vote:
AYES: Mayor Aitken and Council Members Kurtz, Leon,
and Rubalcava
NOES: Council Members Diaz, Faessel and Meeks
ABSENT: None
ABSTAIN: None
CITY OF NAHEIM
r
By:
MAYOR OF I CITY OF ANAHEIM
AT ~
CL 1� OF THE CITY OF ANAHEIM
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EXHIBIT 1
Initiative Measure
ORDINANCE NO. : ORDINANCE OF THE PEOPLE OF THE CITY OF ANAHEIM,
CALIFORNIA ENACTING A FOR -PROFIT HOSPITAL GROSS RECEIPTS TAX
The People of the City of Anaheim hereby ordain as follows:
Section 1. Chapter 2.15, entitled FOR -PROFIT HOSPITAL GROSS RECEIPTS TAX, is
hereby added to Title 2 of the Anaheim Municipal Code.
2.15.010 Title.
This ordinance shall be known as the City of Anaheim For -Profit Hospital Gross Receipts Tax
Ordinance.
2.15.020 Effective Date.
The Hospital Tax shall take effect on January 1 of the year following voter approval. It shall be
assessed on an annual basis that year and thereafter.
2.15.030 Purpose and Intent.
This ordinance is adopted to achieve the following, among other purposes, and shall be
interpreted in order to accomplish those purposes:
.10 To impose a tax on the privilege of operating a for -profit hospital within the City. This
general tax shall be operative if a majority of the electors voting on the measure vote to approve
the imposition of the tax at an election called for that purpose.
.20 This revenue measure imposes a general tax on the gross receipts of any for -profit
general acute care hospital in the City. Hospitals play a central role in caring for the health of
City residents and generate profits for their owners in doing so. The City provides support to
hospitals by providing municipal services such as street repairs, utility maintenance, clean water,
public safety, and other infrastructure. City residents and businesses also support hospitals
financially, by paying bills or purchasing insurance, with individuals paying an increasing share
of their bills through co -pays and deductibles. The City also supports health in other ways, such
as through senior services, recreational programs, and affordable housing. The revenue
contributed from the Hospital Tax may be used to support municipal interests such as economic
growth and development, community services, and recreational opportunities, all of which
promote a healthy city.
2.15.040 Definitions.
For purposes of this section the following terms have the following meanings, which apply
notwithstanding any other provision of this Code:
.10 "City" means the City of Anaheim, California.
.20 "Gross Receipts" means the Hospital's annual net patient revenue as required to be
reported to the California Department of Health Care Access and Information pursuant to
California Health and Safety Code section 128735, subdivision (b).
.30 "Hospital" means all hospitals as defined in California Health and Safety Code section
1250(a) that operate within the borders of the City, excluding any hospital owned by a nonprofit
organization that is exempted from taxation by Chapter 4 of Part 11 of Division 2 of the
California Revenue and Taxation Code or Subchapter F (commencing with Section 501) of
Chapter 1 of Subtitle A of the Internal Revenue Code, or any law that succeeds these provisions.
.40 "Hospital Tax" refers to the tax established pursuant to this Section.
.50 "Tax Administrator" means the City Treasurer or Director of Finance, or the designee of
the City Treasurer or Director of Finance.
2.15.050 Hospital Tax.
In addition to any other taxes imposed by the City, the County, any local special districts, the
State of California, and the federal government, the City hereby levies an annual tax on each
Hospital subject to this section in an amount equivalent to three percent (3%) of the Hospital's
Gross Receipts.
2.15.060 General Tag.
The Hospital Tax is a general tax. Proceeds from the Hospital Tax shall be deposited into the
City's general fund.
2.15.070 Administration of Tax.
.10 It shall be the duty of the Tax Administrator to collect, receive and direct all taxes
imposed by this section, and to keep an accurate record thereof.
.20 The Tax Administrator is charged with enforcing this section, and may prescribe, adopt,
develop, and enforce rules and regulations relating to the administration and enforcement of this
ordinance. A copy of such rules and regulations shall be on file in the Tax Administrator's office.
2.15.080 Apportionment.
.10 When, by reason of the provisions of the Constitution of the United States or the
Constitution of California, this chapter cannot be enforced without there being an apportionment
of the Hospital's Gross Receipts according to the amount of business activity within the City or
within. the State of California, the Tax Administrator shall determine the appropriate formula for
apportionment and shall determine the amount of Gross Receipts to be apportioned pursuant
thereto, based on information provided by the Hospital.
.20 It shall be the Hospital's obligation to request apportionment and to provide all
information necessary for the Tax Administrator to determine the appropriate formula for
apportionment and determine the amount of Gross Receipts to be apportioned, no later than
thirty (30) days prior to the delinquency date established by the Tax Administrator, and if the
Hospital does not so request in writing, it shall be conclusively deemed to have waived any
apportionment for that year.
.30 If a Hospital believes that the amount of tax owed according to the Tax Administrator's
apportionment formula is greater than the facts justify, the Hospital may apply in writing to
request a modification. The application shall be accompanied by a statement of facts supporting
the requested reduction. The Tax Administrator shall determine whether the amount of tax owed
will be reduced, increased, or allowed to stand, based on the evidence presented by the Hospital
and any other evidence the Tax Administrator may request or otherwise obtain.
2.15.090 Severability.
The provisions of this Ordinance are severable. If any provision, sentence, clause, section, or part
of this Ordinance, or their application, is held invalid, that invalidity shall not affect other
provisions or applications that can be given effect without the invalid provision or application.
The Electors of the City of Anaheim hereby declare that they would have adopted this Ordinance
had such invalid provision, sentence, clause, section, or part thereof not been included herein.
CLERK'S CERTIFICATE
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, THERESA BASS, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the
original Resolution No. 2024-087 adopted at a regular meeting provided by law, of the Anaheim
City Council held on the 231 day of July. 2024 by the following vote of the members thereof:
AYES: Mayor Aitken and Council Members Kurtz, Leon, Rubalcava,
NOES: Council Members Diaz, Faessel and Meeks
ABSTAIN: None
ABSENT: None
IN WITNESS WHEREOF, I have hereunto set my hand this 24t' day of July, 2024.
4CITYRKOF THE CITY OF ANAHEIM
(SEAL)