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1971/09/20 City Council ResolutionRESOLUTION NO. 71 -110 A RESOLUTION OF THE CITY OF ROHNERT PARK RECOMMENDING THAT GARBAGE FEES, OR SOME REASONABLE PORTION THEREOF, BE ALLOWED AS AN INCOME TAX DEDUCTION WHEREAS, the collection of garbage, 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 revenues necessary to operate a garbage collection system by placing it on the property tax rolls or by charging a fee based on some measurement of the garbage collected at a specific location; 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, businesses may deduct the cost of garbage, rubbish and refuse collection service from income on the federal income tax return as a "deductible business expense "; and WHEREAS, residences from which garbage, rubbish and refuse is collected enjoy no such similar tax deduction; and WHEREAS, the California Supreme Court in the case of the City of Glendale v. Trondson has held, among other things, that 'every occupant of buildings must pay the charges for rubbish collection ... whether or not they use the collection service;" and 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 cities employ the fee method of charging for garbage, rubbish and refuse service and require all residents to support the service even though they do not use it which results in the minimum charge being levied and collected, and WHEREAS, 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 HEREBY RESOLVED by the Rohnert Park City Council that it does hereby urge the Congress of the United States to adopt legislation authorizing the residential payors of fees imposed for collection of garbage, rubbish and refuse to deduct the minimum annual fee due for such service on federal income tax returns. BE IT FURTHER HEREBY RESOLVED that copies of this Resolution be forwarded to the United States Senators from Califrona, the Honorable Alan Cranston and the Honorable John Tunney, and the United States Congressman for the lst Congressional District, Don Clausen. IN COUNCIL DULY PASSED this 20th day of September, 1971. AYES: (4) Councilmen Roberts, Rogers, Smith, and Hopkins NOES: (0) None ABSENT: (1) Councilman Buchanan Warren K. Hopkins, Mayor ATTEST: Dep ty y Clerk