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City of San Mateo Municipal Code.

3.56.035 SPECIAL TAX.

In addition to the general transient occupancy tax imposed pursuant to Section 3.56.030, there shall be imposed a two percent (2%) special tax for the purpose of financing capital improvements within the City; provided that the special tax proceeds shall first be expended for the following police and fire facilities:

(a) Police Station. Seismic upgrading, gender modifications, Americans with Disabilities Act modifications, remodel lobby and an addition of approximately 7,500 square feet, and related works and structures necessary or convenient for said improvements; and

(b) Fire Stations. Seismic upgrading, gender modifications, Americans with Disabilities Act modifications, building system upgrades, minor functional improvements, and related works and structures necessary or convenient for said improvements.

The term "first" as used herein with respect to police and fire facilities shall mean an initial priority but not a continuing priority. When the initial priority is met as determined by the City Council in its judgment, police and fire facilities shall have no legal priority over other capital improvements with respect to the increase.