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