A. There is imposed a special tax of up to eight-tenths of one cent per square foot of improvements per fiscal year in the City for the purpose of funding the provision of emergency services and incidental case management services to severely physically disabled persons in the City.

B. The tax imposed by this chapter shall be operative on January 1, 1999.

C. The City Council of Berkeley is authorized and directed to increase the tax rate authorized by this chapter by the greater of the cost of living in the immediate San Francisco Bay Area, or personal income growth in the state, as verified by official United States Bureau of Labor statistics. If either index is discontinued, the City shall use any successor index specified by the applicable agency, or if there is none, the most similar existing index then in existence.

D. Revenue generated by this tax may not be used to pay for administration by the City of the Emergency Services Program funded by this tax.

E. Revenue raised and received from other governmental agencies for program services otherwise funded by this tax shall directly offset this tax on a dollar-for-dollar basis. Amounts offset shall be returned to the voters the following year through reductions in the tax rate. (Ord. 6468-NS § 3, 1998)