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This ordinance would require all corporations requesting municipal action or receiving a municipal contract or financial assistance to file a corporate income tax disclosure statement with the municipal department responsible for business permits and licenses. This tax disclosure statement would include identifying information, employment data, and tax information - from total gross income to taxes paid - with information on certain tax expenditures and other relevant tax provisions. Corporations would be able to submit a supplemental statement explaining information in the disclosure, and the public would be provided access to the corporate tax disclosure statements. The municipal agencies responsible for business licensing and tax collection would be authorized to audit corporations and enforce penalties for noncompliance. Policy options in this model ordinance include language to expand the number of corporations required to file a disclosure statement (to cover all publicly traded corporations with municipal business licenses and/or large private firms), require disclosure of corporate violations, delay public disclosure to address corporate privacy concerns, and allow private persons to bring civil action against noncompliant corporations.
This ordinance establishes land and buildings as different classes of property and establishes a procedure to tax building values at lower rates than land values. It also ensures availability of full public information regarding assessments and appeal procedures; ensure that shifts in the tax burden on individual taxpayers will not be excessive from year to year; and ensures comparability of tax effort between this jurisdiction and its surrounding jurisdictions in the metropolitan area and between this jurisdiction and jurisdictions of comparable size. The accompanying model act provides state authorization to tax property at two rates and requires municipalities to create an implementation plan for the split-rate property tax.
This model ordinance requires that a municipal public fund create a list of fossil fuel companies that match specific criteria and divest all direct and indirect holdings in companies on this list over a 3-year period. This model allows for temporary suspension of divestment actions when financially prudent, as well as requiring efforts to minimize the costs to public funds. This model also urges fiduciaries of local government investment pools to divest from fossil fuel companies. And this model provides a range of policy options, from urging asset managers of participant-directed retirement funds to create investment offerings that are devoid of holdings in fossil fuel companies, to reinvesting funds in socially responsible investments, to urging credit rating agencies to factor climate risks into their ratings of publicly held companies.
This ordinance requires additional buffering between nonresidential and residential zones. It is used when the base zone standards in the city do not provide adequate separation between residential and nonresidential uses. The separation is achieved by restricting motor vehicle access, increasing setbacks, requiring additional landscaping, restricting signs, and in some cases by requiring additional information and proof of mitigation for uses that may cause off-site impacts and nuisances.