CITY OF LOYALTON COUNTYOF: SIERRA 605 SCHOOLS STREET P.O. BOX 128 A LOYALTON, CALIFORNIA 96118 5 (530) 993-6750 yeloylom@glapine OFFICEOF THE! MAYOR AGENDA FOR THE REGULAR MEETING OF THE LOYALTON CITY COUNCIL 6:00 P.M. - CITY HALL AUDITORIUM 605 SCHOOL STREET NOVEMBER 19, 2024 NEXT ORDINANCE #425 NEXT RESOLUTION NO. 6-2024 AGENDA & PACKET AVAILABLE ON CITY WEB SITE cityofloyalton.org Any person with a disability may submit a request for reasonable modification or accommodation to the above-described means for accessing and offering comment at the meeting to Kathy LeBlanc, City Clerk, at HBekcibwbpsmapikan who will swiftly resolve such request. 1. CALLTO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL 4. APPROVAL OF AGENDA 5. ANNOUNCEMENTS 6. APPROVAL OF MINUTES Regular Meeting October 15, 2024 (Attachment) Special Meeting October 22, 2024 (Attachment) Special Meeting Closed Session November 12, 2024 (Attachment) Special Meeting November 12, 2024 (Attachment) 7. STAFF REPORTS/WRITTEN COMMUNICATIONS/UNFINISHED BUSINESS 1. Sierra County Multi-Jurisdictional Local Hazard Mitigation Plan and Puble Hazzard Awareness Survey (Attachment Information Only 8. PUBLIC COMMENT This is an opportunity for members ofthe public to address the Council on items which are not on the agenda. Please state your name for the record. Comments are limited to three minutes. Written comments should be submitted to the City Clerk 24 hours prior to the meeting to allow for distribution. Under Govemment Code Section 54954.2 - Brown Act, the Council cannot take action on any item not on the posted agenda 9. FIRE DEPARTMENT REPORT 10. FINANCIAL COMMITTEE REPORTS 1. Financial Committee Report/Update Approval of Reconciled Accounts for July, August and September, October 2024 (Attachment) Approval of Bill Sheet October2024 (Attachment) Acknowledgment of Approval of Fund Transfer from General 1956 to Enterprise Loan MM 0559 not to exceed $24,000. (Attachment) 11. PUBLIC WORKS COMMITTEE REPORTS/PARK AND RECREATION 12. OTHER COMMITTEE REPORTS 13. DISCUSSION AND POSSIBLE ACTION ITEMS 1. Discussion and Possible Action regarding Reaffirming our State of Emergency Water Distribution System. 2. Discussion and Possible Action regarding Town Hall Meeting on Water Distribution System. 3. Discussion and Possible Action regarding amendment to Ordinance 369 Imposing a Transient Occupancy Tax. 4. Discussion and Possible Action regarding an amendment for the Waterline Replacement and additional services for compliance with EPA. 5. Discussion and Possible Action regarding Musica Sierra Contract addendum. 6. Discussion and Possible Action regarding approval of Business License for Magnolia's Microgreens. 7. Discussion and Possible Action regarding approval of Business License for Apple Valley Insulation. 8. Discussion and Possible Action regarding Holiday Incentive Bonus for Employee's. 14. AGENDA INPUT FOR UPCOMING MEETINGS 15. BOARD MEMBER CLOSING REMARKS 16. ADJOURNMENT October 15, 2024 REGULAR MEETING The Regular meeting of the Loyalton City Council was called to order by Mayor Riede on October 15, 2024, at 6:00 p.m. Loyalton City Auditorium COUNCIL MEMBERS PRESENT:J. Markum, B. Mertton, S. MclIravy, D. Riede COUNCIL MEMBERS ABSENT: STAFF PRESENT City Clerk- Kathy LeBlanc GUESTS PRESENT J. Dines, K. Dines, P. Mitchell, A. Polistrini, N. Rondeau, M. Mosley, K. Fee, P. Demartini, M. Foreman, M. Thomas, N. Rogers, L. Horner, L. May, C. Johnson, C. Spencer, D. Spencer, A, Sheer, A. Lechowics, J. Powers, L. Garza, M. Hughes APPROVAL OF AGENDA It was moved by S. Mcllravy, seconded by B. Mertton to approve the agenda as corrected.. Motion carried. ANNOUNCEMENTS APPROVAL OF MINUTES 1. It was moved by S. Melirawy,seconded by B. Mertton to approve the minutes of the Regular meeting of September 17, 2024, Motion carried. 2. It was moved by S. MclIravy, seconded by B. Mertton to approve the minutes of the Special meeting of September 25, 2024, as amended. Motion carried. STAFF REPORTS/WRITTEN COMMUNICATIONS/UNFINISHED BUSINESS 1. Councilmember MclIravy addressed the council with an update on the electrical panel for Musica Sierra. She stated that there is only one meter at the social hall sO Musica Sierra will have to obtain their own meter and account. They will have to immediately disconnect from the social hall meter to have the red tag removed. Councilmember MclIravy stated that Musica Sierra is looking into getting a generator and they will remove the sub meter. TIMED ITEM 630 PUBLIC HEARING FOR WATER RATE INCREASE Mayor Riede stated that 63 protest letters have been received and then opened the public hearing for public comments: 1. M. Thomas asked why the increase was so high. Councilmember Mcliravy gave a brief report on the increase. 2. M. Hughes inquired about water meters 3. M. Foreman asked if a comparison of water rates was done. 4. P. Mitchele stated that the increase presents a problem for fixed income people. 5. P. DeMartini spoke on the cost increase. Councilmember Markum gave a brief summary on the reason for the cost increase. 6. C.J Johnson inquired about the economic scale. Mayor Riede stated that the $300.00 attached to the property taxes is a separate account. Councilmember Markum spoke on the 2 Million grant monies. A. Polistrini asked about the water leak at the Sierra Valley Apartments. Mayor Riede then stated that the number of protests letters the City received were not enough to prevent the increase. Mayor Riede then asked for any more public comments, having earing no more Mayor Riede closed the Public Hearing. It was moved by J. Markum, seconded by S. MclIravy to adopt the water rate increase as properly notice for Prop 218 process. Roll Call: Mayor Riede-Aye,J. Markum-Aye, B, Mertton-Aye, S, Mcliravy-Aye. Motion carried. HOUSING ELEMENT COMMENTS FOR HOUSING ELEMENT COMMENTS 2024- 2029: Mayor Riede asked if anyone had any more comments on the Housing Element: 1. Councilmember Markum stated that the Downieville School was listed in our housing element and would like G.Price to run a spell and grammar check for the document. 2. J. Buck inquired about the cost for the Housing element. PUBLIC COMMENT P. DeMartini reported that 4 lights are out on Main Street and a light is hanging at the Pavillion. FIRE DEPARTMENT REPORT None FINANCIAL COMMITTEE REPORT/UPDATE 1. No Report given. 2. Reconciled Accounts will be moved to next agenda. 3. It was moved by. J. Markum, seconded by S. Mclravy to approve the bill sheet for September 2024 not to exceed $85,562.38. Motion carried. 4. LAIF Account: Councilmember gave a brief report on the LAIF account and stated that she would like to pull $200,000 out of the LAIF account to cover City of Loyalton bills. After a brief discussion it was moved by B. Mertton, seconded by S. MclIravy to approve the fund transfer to General Account in the amount of $200,000. Roll Call: Mayor Riede-Aye, J. Markum - Aye, B. Mertton -Aye, S. Mcllravy-Aye. Motion carried. ACKNOWIEDGEMENT OF APPROVAL OF FUNDS TRANSFERS. 1. After a brief discussion this will be moved to the next agenda PUBLIC WORKS COMMITTEE REPORTS/PARK AND RECREATION Councilmember Mcllravy gave an update regarding the painting for the crosswalks, she also stated that she did an inventory of the potholes, and the repair should begin soon. Mayor Riede stated that the park will soon have the water shut off at the restrooms for the season. OTHER COMMITTEE REPORTS None DISCUSSION AND POSSIBLE ACTION ITEMS 1. After a brief discussion It was moved by B. Mertton, seconded by J. Markum to reaffirm our State of Emergency Water Distribution System. Motion carried. (This item will be added to the next agenda) 2.Councilmember Mertton stated that no more meeting will be held until we receive more information. 3. Item was removed from agenda. 4. After a discussion it was decided by consensus to move all Task Order from Dowl to the next agenda. IMPUT FOR UPCOMING MEETING 1. Task Orders for Dowl Engineering CLOSING REMARKS Meeting Adjourned APPROVED: Mayor Riede ATTEST: Kathy LeBlanc, City Clerk October 22, 2024 SPECIAL MEETING The special meeting of the Loyalton City Council was called to order by Mayor Riede on October 22, 2024, at 6:00 p.m. COUNCIL MEMBERS' PRESENT D. Riede, J. Markum, B. Mertton S. Mcliravy COUNCIL MEMBERS ABSENT: STAFF PRESENT: City Clerk-Kathy LeBlanc GUESTS PRESENT:J. Buck, J. Dines, J. Gerow APPROVAL OF AGENDA It was moved by B. Mertton, seconded by S. Mcilravy to approve the agenda as presented. Motion carried. ANNOUNCEMENTS Councilmember Mcliravy gave an update on the electriçal panel for Musica Sierra and maintenance on the building. She would like to add an item to the next agenda for an addendum to the contract for Musica Sierra. STAFF REPORTS None PUBLIC COMMENT None DISCUSSION AND POSSIBLE ACTION 1. Councilmember Mertton gave a report on Task Order 16 with DOWL Engineering. After a discussion it was moved by J. Markum, seconded by B. Mertton to approve Task Order 16 with DOWL Engineering regarding on-call request and prepare annual wastewater report not to exceed $15.000. Motion carried. 2. After a discussion it was moved by B. Mertton, seconded by J. Markum to approve Task Order 17 with DOWL Engineering regarding Flood Plain Management Services not to exceed $15,000. Motion carried. 3. After a discussion it was decided by consensus of the council this item will be brought back for the next agenda. 4. Councilmember Mcliravy gave a report on Liberty Utilities' removal of trees within the City of Loyalton and services that they will be providing. Councimember Mcliravy will keep the counçil informed. AGENDA IMPUT FOR UPCOMMING MEETING 1. Occupancy Tax 2. Musica Sierra Contract 3. Contract amendment with DOWL Engineering for the Waterline Repair Project. COUNCIL MEMBER CLOSING REMARKS MEETING ADJOURNED APPROVED: Mayor Darlene Riede ATTEST: Kathy LeBlanc- City Clerk November 12, 2024 SPECIAL MEETING The special meeting of the Loyalton City Council was called to order by Mayor Riede on November 12, 2024, at 5:00 p.m. COUNCIL MEMBERS PRESENT D. Riede, J. Markum, B. Mertton S. Mcliravy COUNCIL MEMBERS ABSENT: STAFF PRESENT: City Clerk-Kathy LeBlanc GUESTS PRESENT: APPROVAL OF AGENDA It was moved by S. Mcliravy, seconded by B. Mertton to approve the agenda as presented. Motion carried. ANNOUNCEMENTS None STAFF REPORTS None PUBLIC COMMENT None DISCUSSION AND POSSIBLE ACTION CLOSED SESSION: 1. It was decided by consensus of the council to hire Kristen Whitley for accounts payable and payroll technician for $18.00 per hour at 8 hours per week for 2 weeks and then review. AGENDA IMPUT FOR UPCOMMING MEETING COUNCIL MEMBER CLOSING REMARKS MEETING ADJOURNED APPROVED: Mayor Darlene Riede ATTEST: Kathy LeBlanc- City Clerk November 12, 2024 SPECIAL MEETING The special meeting of the Loyalton City Council was called to order by Mayor Riede on November 12, 2024, at 6:00 p.m. COUNCIL MEMBERS' PRESENT D. Riede, J. Markum, B. Mertton S. MclIravy COUNCIL MEMBERS ABSENT: STAFF PRESENT: City Clerk-Kathy LeBlanc GUESTS PRESENT: APPROVAL OF AGENDA It was moved by S. Mcliravy, seconded by B. Mertton to approve the agenda as presented. Motion carried. ANNOUNCEMENTS Mayor Riede reported that the closed session reportable action is as follows: Hire Kristen Whitley for accounts payable and payroll technician at $18.00 per hour, 8 hour per week for two weeks and then review. STAFF REPORTS Councilmember Mcliravy inquired about the pothole repairs. Councilmember Mertton inquired about repairing the streetlights downtown. PUBLIC COMMENT None DISCUSSION AND POSSIBLE ACTION 1. After a brief discussion it was moved by S. MclIravy seconded by B. Mertton to approve the pond liner repair at the WWTP for $12,060.00 and the extra $7,500 if needed. Motion carried. AGENDA IMPUT FOR UPCOMMING MEETING 1. Holiday Bonus Incentive 2. TOT taxes COUNCIL MEMBER CLOSING REMARKS MEETING ADJOURNED APPROVED: Mayor Darlene Riede ATTEST: Kathy LeBlanc- City Clerk 1852 Sierra County Multi-Jurisdictional Local Hazard Mitigation Plan Public Hazard Awareness Survey Sierra County and its Planning Partners are working with the community to be better prepared for natural hazards or dangers like wildfire, drought, and storms by developing a Multi-Junsdictional Local Hazard Mitigation Plan. The plan will look at natural hazards and vulnerabilities, figure out what is at risk, and find ways to reduce or eliminate future problems from those hazards. We Value Your Help! This survey gives you a chance to share your thoughts and be part of the mitigation planning process. The information you provide will help us better understand your concerns and may lead to actions that lower your chances of getting hurt, losing important services, or having damage to buildings because of a natural disaster in the future. This survey consists of 17 questions and will take approximately 5 minutes to complete. 3. How worried are you about these natural hazards in Sierra County? Not Somewhat Very Extremely Concerned Concerned Concerned Concerned Concerned N/A Other Avalanche ruabn a1 54 - - ig s Dam Failure A Drought a D - Earthquake Extreme Heat on o : - - - e - Flood Landslide/Mass: Movement (falling rocks or Dgs mud) Volcanic Activity a Wildfire o 0 Winter Storms Ify you selected 'other' above, please explain your answer. 4. How worried are you about these other hazards in Sierra County? Not Somewhat Very Extremely Concerned Concerned Concerned Concerned Conçerned N/A Other Cybersecurity Mass Gatherings (large increase in population for an event) Transportation ada Hazards (access roads closed due to vehicle accidents) Human & Wildlife Interactions (bears, mountain lions, etc.) Ify you selected 'other' above, please explain your answer. 8. If a natural disaster such as a large wildfire or earthquake were to strike tomorrow... (Check all that apply) Iknow how to protect myself Iam not sure how to protect myself I know how to take care of my pets and/or livestock Iam not sure how to take care of my pets and/or livestock I1 have practiced an evacuation plan and/or know where my family would go if we had to leave home lam not sure where I would go ifI I needed to evacuate my home Other (please say) 9. Would knowing about natural hazards--such as their likelihood and how bad they can be-affect your decision to buy or rent a home today? Yes No Unsure Other (please say) 10. Which incentives would encourage you to retrofit upgrade or retrofit your home to protect against natural disasters? Check all that apply. Building permit fee waiver Waiver of residential property tax reassessment Free local government technical assistance Grant funding Irent my home and the landlord has to do this Other (please say) 11. How do you feel about this statement? (Check one) "It is the government's job to teach people and create programs to help them protect themselves from natural hazards." Strongly disagree Somewhat disagree Neutral Somewhat agree Strongly agree 17. Please feel free to add additional comments about natural hazard mitigation here: PLEASE RETURN TO: SIERRA COUNTY ATT: LETINA VANETTI PO BOX 66 DOWNIEVILLE CA 95936 Manctieiteracoumyagew 530-993-6737 SIERRA COUNTY CALIFORNIA 1852 HAZARD MITIGATION PLAN 2025 UPDATE OVERVIEW Sierra County is working on a plan called the Hazard Mitigation Plan (HMP) to help protect the county from natural disasters like floods, droughts, and earthquakes. This plan will help identify ways to reduce the risks of these types of disasters. Having an HMP is important because it makes the county eligible for funding from the Federal Emergency Management Agency (FEMA) to help with disaster relief. WE WANT TO HEAR The HMP is with the a called Black FROM being updated help of company & YOU! Veatch, following state and federal rules. The plan will be used by the Complete a quick county and its partners to respond to natural disasters and help people survey by scanning the affected by them. Once the plan is finished, the county and its partners will be better prepared for natural disasters and can get help before and after QR code and tell us theyhappen. which natural disasters you think affect Sierra BENEFITS OF MITIGATION PLANNIT County and what the The goal of the HMP is to keep people safe and protect communities in Sierra County can do to County from natural disasters. The plan looks at ways to reduce the risks of reduce their impact. floods, droughts, earthquakes, and other natural hazards that can harm people, the environment, and the economy. The plan has to be reviewed and updated every five years and needs to be officially approved by each group involved. During this leaders from the QUESTIONS? planning project, county and local communities will work together to identify risks, figure out what they can do, have questions, please contad and come up with a plan to reduce the chances of a disaster happening. Ifyou any LeTina Vanetti, OES Coordinator Sierra County and its Planning Partners will be working on updating the HMP (vanetti@sierracounty.ca.gov, over the next year. The goals of this process are: To give people chances to share their thoughts and ideas during the planning process. To carefully study the risks of natural disasters using the most up- -to-date information available. MORE INFO To make a plan to help reduce the chances of people getting hurt or property getting damaged in a natural disaster. Learn moreabout the HMP on the Tos save moneyi in the long run by reducing the damage to buildings and the cost of repairs. County OES website: Tor make sure the HMP is approved by the state and federal government. htips/wow.sieracounty/cagovB1B Tot be able to get federal funding to plan ahead for disasters before they Braid.AsEISOCEANK happen. Sierra County and its Planning Partners are updating the Mult-Jurisdictional Local Hazard Mitigation Plan, and we want to hear from you. 1852 TELL US HOW DISASTERS IMPACT YOU AND YOUR FAMILY Flood Wildfire Scan here to take our survey - OR - - Extreme HeatWinter Storms Take a Printed Copy & Return by U.S. Mail R3 Drought Other Hazards 4.18.010- 4.18.020 ORDINANCE 12.5% NO. 369 AN ORDINACE OF THE CITY OF LOYALTON Imposing a Transient Occupancy Tax Sy The City Council of the City of Loyalton hereby adopts this ordinance, to be added to the Revenue and Finance Ordinance. CHAPTER 4.18 TRANSIENT OCCUPANCY TAX 4.18.010 Title This ordinance shall be known as the Transient Occupancy Tax Ordinance of the City of Loyalton. 4.18.020 Definitions Except where the context otherwise requires, the definitions given in this section govern the construction of this ordinance. (a) Person. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. (b) Hotel. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, condominium, house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. (c) Occupancy. "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, Lodging or sleeping purposes. (d) Transient. "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed a transient until the period of thirty (30) days has expired, unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this ordinance may be considered. (e) Rent. "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, and property and services of any kind or nature, without any deduction therefrom whatsoever. (f) Operator. "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his/her functions through a managing agent of any 4.18.020 (Continued) - 4.18.06C type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this ordinance, and shall have the same duties and liabilities as his/her principal. Compliance with the provisions of this ordinance by either the principal or the managing agent shall, however, be considered to be compliance by both. (g) Tax Administrator. "Tax Administrator" means the Clerk of the City of Loyalton, or any other person designated by the City Council to administer this ordinance. 4.18.030 Tax Imposed For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six percent (6%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transients' ceasing to occupy space in the hotel. Ift for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax be paid directly to the Tax Administrator. 4.18.040 Exemptions No tax shall be imposed upon: (a) Any federal or State of California officer or employee when on official business; (b) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. 4.18.050 Operator' Duties Each operator shall collect the tax imposed by this ordinance to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for the payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. 4.18.060 Annual Registration Certificate In order that the City will have an accurate record of parties collecting transient occupancy tax, each hotel operator will be required to register as hereinafter provided. (a) Prior to commencing business and annually thereafter during the month of January of each year, each operator of any hotel renting occupancy to the transients shall register such hotel with the Tax Administrator and obtain from him/her an Annual Registration Certificate to be at all times posted in a conspicuous place on the premises. Registration shall be on a calendar year basis, i.e., from January 1 through December 31, or balance of calendar year in 4.18.060 (Continued) - 4.18.08 the instance of a mid-year registration. Such Annual Registration Certificate shall, among other things, state the following: 1. name and address of the hotel 2. name of the operator 3. name and address of owners 4. Annual Registration Certificate number and date issued. (b) Failure to register prior to commencement of business, or failure to re-register in the month of January in any year of continued operation, as above provided, shall be a misdemeanor. (c) The Annual Registration Certifiçate shall not be transferable, and shall be returned to the Tax Administrator upon sale of property or cessation of business along with the final remittance oft transient taxes due. (d) The operator named on the face of this Annual Registration Certificate shall be responsible for collecting from transients the transient occupancy tax and remitting such tax to the Tax Administrator. This Certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department, or office in this City. (e) Notwithstanding the provisions of Subsection (a) above, the Tax Administrator may waive the registration requirement for any year where the operator has filed its initial registration during the last six (6) calendar months of the immediately preceding year. 4.18.070 Reporting and Remitting Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Administrator, make a return to the Tax Administrator, on forms provided by him/her, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he/she deems it necessary in order to ensure collection of the tax, and he/she may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this ordinance shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator, 4.18.080 Penalties and Interest (a) Original Delinquency. Any operator who fails to collect and remit any tax imposed by this ordinance within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax. (b) Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed. (c) Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this ordinance is due to fraud, a penalty of twenty-five percent (25%) of the amount of 4.18.080 (Continued) - 4.18.100 the tax shall be added thereto in addition to the penalties stated in subparagraphs (a) and (b) of this section. (d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this ordinance shall pay interest at the rate of one and one-half percent (1%%), per month, on the unpaid balance of the tax, including penalties, from the date on which the remittance first became delinquent until paid. (e) Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. 4.18.090 Failure to Collect and Report Tax. Determination of Tax by Tax Administrator If any operator shall fail or refuse to collect said tax and to make, within the time provided in this ordinance, any report and remittance of said tax or any portion thereof required by this ordinance, the Tax Administrator shall proceed in such manner as he/she may deem best to obtain facts and information on which to base his/her estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he/she is able to obtain upon which to base the assessment of any tax imposed by this ordinance and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he/she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this ordinance. When such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator sO assessed at his/her last known place of business. Such operator may within twenty (20) days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing on the amount assessed. If appliçation by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator, shall become final and conclusive and immediately due and payable. If such application give not less than fifteen (15) days written notice in the manner prescribed herein to the operator to show cause at the time and place fixed in said notice why said amount specified therein shouid not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days following the mailing or personal delivery of the written notice of such determination unless an appeal is taken as provided in Section 4.18.100. 4.18.100 Appeal Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a Notice of Appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal, and the City Clerk shall give not less than fifteen (15) days written notice of the hearing date to such operator at his/her last known place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of Notice of Hearing. Any amount found to be due shall be immediately due and payable upon the service of notice upon the operator. 4.18.110 - 4.18.131 4.18.110 Record to be Retained It shall be the duty of every operator liabie for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of five (5) years, all records that may be necessary to determine the amount of such tax as he/she may have been liable for the collection of and payments to the City under this ordinance. As a minimum, the records deemed necessary for this determination shall be a chronological cash journal showing tax and room rates separately, or other comparable means of summarizing the operator's monthly or quarterly revenue, supported by room registrations, which may, with reasonable effort, be identified with the revenue summary. These records shall be available, at all reasonable times, for inspection by the City Clerk. Performance of an audit does not waive the City's right to any tax or the five-year requirement of preserving records. 4.18.120 Refunds (a) Whenever the amount of any tax, interest or penalty has been overpaid, or paid more than once, or has been erroneously or illegally collected or received by the City under this ordinance, it may be refunded as provided in subparagraphs (b) and (c) of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three (3) years of the date of payment. The claim shall be on forms furnished by the Tax Administrator. (b) An operator may claim a refund, or take as credit against taxes collected and remitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient, 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 transient or credited to rent subsequently payable by the transient to the operator. (c) AI transient may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the City, by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax. (d) No refund shall be paid under the provisions of this section unless the claimant establishes his/her right thereto by written records showing entitlement thereto. 4.18.130 Actions to Collect Any tax required to be paid under the provisions of this ordinance shall be deemed a debt owed by the operator who was responsible for the collection and remittance thereof. 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 of Loyalton for the recovery of such tax and subsequent penalties. 4.18.140 - 4.18.160 4.18.140 Violations: Misdemeanor Any person violating any ofthe provisions of this ordinance shall be guilty of a misdemeanor, and shali be punishable therefor by a fine of not more than five hundred dollars ($500.00) or by imprisonment in the County jail for a period of not more than six (6) months, or both such fine and imprisonment. Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplementa return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this ordinance to be made, is guilty of a misdemeanor and is punishable as aforesaid. 4.18.150 Severability If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance or any part thereof are for 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 City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional. 4.18.160 General Tax The tax imposed herein shall be general tax, the revenues of which shall be used for general governmental purposes. DOWL AMENDMENT TO TASK ORDER AMENDMENT NO. 001 TO TASK ORDER NO. 15 DOWL Project Number / Agreement Number: 7363.30215.01 Client: City ofLoyalton Project Name: Waterline Replacement Design 2023 Effective Date of Task Order July 18. 2023 The above Task Order is hereby amended as follows: 1. SCOPE OF SERVICESSCHEDULE: Provide additional services required to meet to EPA funding agency/procurement requirements. All NEPA services and reporting to be completed by others. Contract expiration date extended to 12/31/25 Commencement of work is contingent on DOWL receiving payment for all outstanding invoices and receipt of $20,000 retainer. 2. COMPENSATION: Original Contract: $73,340 This Amendment: $40,000 New Contract Budget: $113,430 All other terms and conditions of the original Task Order and Master Service Agreement not modified by this or previous Amendments remain in effect and unchanged. IN WITNESS WHEREOF, the parties of the original Agreement have executed this Amendment as ofthe date of the last signature provided below. Tpem pygignedbyl Luke Accepted for Client: Accepted for DOWL: DN:CNuke Tiplon. OU-Users. Luke Tipton as DC-DOWL. DC-cow By: By: 20,09:56-0700 2024. 10.02 Printed Name: Printed Name: Luke Tipton, PE Title: Title: Market Sector Lead Water & Wastewater Date: Date: Amendment to Master Task Order Agreement Page I ofl October 2020 revision CITY OF LOYALTON COUNTY OF SIERRA 5 605 SCHOOLSTREET * P.O. BOX 128 LOYALTON, CALIFORNIA 96118 a (530) 993-6750 90 cityofloyalton.org OFFICE OF1 THEMAYOR SOUNTY, APPLICATION FOR A BUSINESS LICENSE Name of Owner ofBusiness: Aople Nolleswlaton. a 0 ompanwnc () (Middle)' (List) Address: 495 S.Migns. Stes 0 A MS Telephone: 141-23-397 Name of Business: aprey valeylEuanon Apple VAIPIN ROMO Nature of Business: OWt DF IM nhrauoy - monl aton State Contractors License No. DAT ) Resale Liçense No: Permanent Location of Business: 3510 VOPM Rd RAND, NV 8407 Telephone: Is Business a Corporation or Partnership? Yes No please indiçate the name(s), address(s), and title(s) or a ofofficer(s) - partner(s): DV Dc (DK APficok Af Taxahon Annual Gross Receipts from Business $ 2000 (The City needs this information to determine lhe tax due pgarter. See schedule below.) 10/24/24 Date Tx Signsture Title Manaqur Sales or use tax may apply to your business activities. You may seek, written advice regarding the application oftax for your particular business by writing to the nearest State Board of Equalization office. TAXES (Section 5.04.220 ofLoyalton Municipal Code) All businesses having gross receipts of: A. Less than $10,000 annually - Fee of S 70.40* per. year B. Between $10,000 and 50,000 annually - Fee of$114.40* per year C. a Between $ 50,000 and $100,000 annually = Fee of $158.40* per year D. a Between $100,000 and $150,000 annually - Fee of $202.40* per year E. D More than $150,000 annually = Fee of $268.40* per. year * Please note the $4.00 fee has been included with the annual fee for the State. ADA Fees For official use only Date Received: 1-5-24 Fee Received: 70.4D City Clerk A h - - feRQue Date approved: CITY OF LOYALTON COUNTY OF SIERRA 605 SCHOOL STREET a - PO. BOX 128 LOYALTON, CALIFORNIA 96118 (5301 993-6750 a - 1 1i901 cityofloyalionorg OFFICE OF THEMAYOR SOUNTY, C APPLICATION FOR A BUSINESS LICENSE Name of Owner of Business: y B. Thar (First) POLA (Middle) (Last) Address: 76595 Dc. 9691 Telephone: 267- 337-0113 Name of Business: Microgreens Nature of Business: Ay State Contractors License No. Resale License No: Permanent Location of Business: 165Gs Aspehn Drivc Telephone: 267-337-0117 Is Business a Corporation or Partnership? Yes No If so, please indicate the name(s), address(s). and title(s) of officer(s) or partner(s): Annual Gross Receipts from Business $ Start vp (The City needs this information to determine the tax due per quarter. See schedule helow.) ulos/24 Date Owher Signature/ Title Sales or use tax may apply to your business activities. You may seek. written advice regarding the application of tax for your particular business by writing to the nearest State Board of Equalization office. TAXES (Section 5.04.220 of Loyalton Municipal Code) All businesses having gross receipts of: A. & Less than $10.000 annually - Fee of S 70.40* per yeur B. D Between $10.000 and 50,000 annually Fee of $114.40* per. year C. D Between $ 50,000 and $100,000 annually - Fee of $158.40* per year D. 0 Between $100.000 and $150,000 annually - Fee of $202.40* per year E. a More than $150,000 annually Fee of $268.40* per. yeur * Please note the $4.00 fee has been included with the annual fee for the State ADA Fees For official use only Date Received: Fee Received: City Clerk: Date approved: