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Home My WebLink AboutMN-CC-2021-02-03February 3, 2021 Common Council Minutes Meeting called to order: 6 p.m. Meeting Adjourned: 10 p.m. YouTube link: https://www.youtube.com/watch?v=Oux8nAW5BtU&list=PLfplo_VA57eoynrqxkGvi11vxHlwByjZ w&index=60 Attendance Record of Voting Members Name Present (In Person) Remote Absent / Excused Mayor – Svante Myrick X 1st Ward – Cynthia Brock X 1st Ward – George McGonigal X 2nd Ward – Seph Murtagh X 2nd Ward - Ducson Nguyen X 3rd Ward – Donna Fleming X 3rd Ward – Rob Gearhart X 4th Ward – Graham Kerslick X 4th Ward - Stephen Smith X 5th Ward – Deb Mohlenhoff X 5th Ward – Laura Lewis X Total voting members for this meeting 10 The meeting began with a question-and-answer session with Cornell University Vice President of University Relations Joel Malina. YouTube timestamp: 0:34 Discussion: Mr. Malina gave an update on Cornell’s plans for the Spring Semester. He noted that the University is encouraging engagement with municipalities and the public by hosting Town Halls. He further provided an update on the COVID-19 testing process at the University, noting that Cornell has its own testing protocols that comply with New York State’s requirements. Depending on the living situation, the campus community will be tested up to three times a week, with one of the surveillance tests happening on Friday, Saturday, or Sunday to limit travel-based spread as best as possible. Alderperson Kerslick stated that residents are asking what portion of the student body will return for the Spring Semester. Mr. Malina stated that the University is expecting approximately 19,000 undergraduate and graduate students out of the pre-COVID number of 23,000. Alderperson McGonigal asked if the Ivy League schools would have spring sports this year. Mr. Malina stated that President Pollack meets regularly with the other Ivy League presidents, and a decision will be made and announced soon. Further discussion followed on the floor regarding monitoring student behavior. Mr. Malina stated that every student needs to sign a behavioral compact to register and be on campus. There was a successful task force composed of both students and employees that roamed the streets on nights and weekends and are available for peer-to-peer encouragement. There is a dedicated e-mail address where any member of the public can share observations, which would allow the team to follow up on complaints. Ms. Karen Brown explained that undergraduate students will continue to move-in over the next several days. The behavioral compact monitors will be out in force to help reinforce the basic requirements and guidelines. The peer ambassador group is also out in force this week as well. 1.1 – Additions/Deletions to Agenda Alderperson Mohlenhoff clarified that Item 3.4 was not listed under the Consent Agenda but was included in the agenda packet. When the Consent Agenda is moved, it will include Item 3.4. She further requested the deletion of Item 3.1 on the Consent Agenda and asked that it be placed as Item 4.1 for the City Administration Committee Items so a number can be corrected. 1.2 – Proclamations/Awards – J. Diann Sams African-American History Month Recognition YouTube Timestamp: 13:14 The J. Diann Sams Annual African-American History Month Recognition Honoring Mr. Kirby V. Edmonds (posthumous) and Ms. Laura W. Branca – Resolution By Alderperson Brock: Seconded by Alderperson Nguyen WHEREAS, since 2004 the City of Ithaca Common Council has recognized an individual in our community of great esteem and stellar leadership during African-American History Month and, in so doing, established a tradition of honoring outstanding leadership, courage against unspeakable odds, and an unwavering commitment to community that is in keeping with the vision of Dr. Carter G. Woodson, founder of Black/African-American History Month; and WHEREAS, the late Alderperson J. Diann Sams was a heralded civil rights leader, longtime public servant, and the first African-American woman who also was a person with a disability to serve on Common Council, including as the first Black woman to serve as acting mayor; and WHEREAS, Common Council first bestowed this honor in 2004 on Alderperson Sams following her retirement after representing the Second Ward and the City’s populace for a decade; and WHEREAS, Common Council renamed this annual recognition posthumously in 2007 in honor of Alderperson Sams for her tireless efforts on behalf of people of color, the underrepresented, and other marginalized populations in and around Ithaca while, as a single parent, raising two sons who later established careers in law enforcement; and WHEREAS, since 2004, outstanding leaders across the greater Ithaca area have received this recognition from Common Council as being “a person who advocates for social justice and change, racial equity, and fairness in the judicial and educational systems while also demonstrating a willingness to speak out publicly on behalf of the aforementioned objectives”; and WHEREAS, the names of each of these recipients are emblazoned on a plaque affixed in the Common Council Chambers and included with each year’s resolution, which list sets forth a standard of excellence for this recognition beginning in 2005 with Dr. James E. Turner, professor emeritus, world-renowned scholar, and founding director of the Africana Studies and Research Center at Cornell University; in 2006, Mr. Calemeze (Cal) D. Walker, community advocate, visionary leader with the Village at Ithaca, foster parent with his wife Glenda Walker to scores of children across the greater Ithaca area, and former chairman of the Community Campaign for the United Way of Tompkins County; and in 2007, the late Mrs. Frances Eastman, a pioneer in her own right as the first woman of color supervisor of medical records at the former Tompkins County Hospital, cherished community elder, and Tompkins County “Senior Citizen of the Year”; and WHEREAS, Dr. Woodson’s lifelong devotion to educating African Americans about their own culture and history as part of U.S. history led to the modern-day, monthlong observance of Black, or African-American, History Month that highlights the positive impact people such as this award’s recipients have had on society; and WHEREAS, two individuals who have made such an indelible stamp upon Ithaca’s history and are so revered that they are worthy of community acknowledgement are Mr. Kirby V. Edmonds (posthumously) and Ms. Laura W. Branca, the change agents so committed to building a better tomorrow that they focused their consulting firm Training for Change (TFC) Associates on helping corporations, governments, non-profit organizations, and other groups build alliances, handle conflict, dismantle exclusive practices, and bridge differences; and WHEREAS, for nearly 40 years this power team served as community mediators through the Community Dispute Resolution Center and beyond, facilitated community dialogues even during the most tense of times including that which led to the creation of the Community Leaders of Color (CLOC), and pioneered Ithaca’s “Talking Circles on Race and Racism” for the Multicultural Resource Center, bringing together diverse audiences to hold respectful but frank dialogues that forged newer understandings and helped participants embrace other cultures, then teaching those participants how to teach others; and WHEREAS, among other accomplishments, Kirby and Laura – the names by which they have been most known and referred – worked with other community leaders in forming the Dorothy Cotton Institute (DCI), which helps promote the legacy of non-violent direct action championed by the late Dr. Cotton who formerly led the Citizen Education Program and worked in partnership with the late Dr. Martin Luther King Jr.; and WHEREAS, through DCI, Kirby and Laura and Dr. Cotton joined a delegation of nearly two dozen civil and human rights activists and scholars who journeyed to Israel-Palestine to meet with Palestinians and their Israeli allies non-violently resisting the Occupation in the West Bank; and WHEREAS, Kirby, who passed away in August 2020, was known for quietly inserting himself into situations where he could work with others to further a vision of human dignity, justice, and freedom for all as witnessed when he mediated a volatile land-use dispute in Ghana for World Vision, with his role as a senior fellow with DCI, in his work with indigenous people in the Northwest Territories, and his co-founding of Human Rights Educators USA (HRE USA); and WHEREAS, Kirby was known as a builder of movements, he also took on other mantles: contributor, connector, designated leader, and encourager of others to plan actions that would get more power and resources into the people’s hands as seen locally with his help spearheading the creation of Building Bridges – the Collective Impact initiative to promote a socially just, ecologically sound, sustainable economy in the Tompkins County region; his facilitating skills deployed during the development of the City of Ithaca’s Comprehensive Plan; and his involvement during the current pandemic – despite declining health – with helping distribute news and information regarding local relief efforts, among many other initiatives he aided; and WHEREAS, Laura, also a senior fellow with DCI, has involved herself in additional endeavors including the Ithaca City School District’s Equity Inclusion Leadership Council (EILC), Activists Committed to Interrupting Oppression Now (ACTION), leading study circles and civil conversations about racism and other compelling issues of oppression and conflict, and a diversity, equity, and inclusion initiative with Cayuga Health Systems; and WHEREAS, in another way of feeding the soul, Laura also co-authored 11 famed Moosewood Restaurant cookbooks and is a co-owner of Moosewood, Inc., and its internationally known Moosewood Restaurant, which has a 48-year history of supporting community service efforts for nutrition, health, education, social justice, and the arts; and WHEREAS, in considering the nomination of Mr. Edmonds and Ms. Branca, the panel of past recipients of this award noted “Laura and Kirby have been consistent over time to the point where we look forward to their guidance on issues involving human rights and social justice”; now, therefore, be it RESOLVED, That the City of Ithaca Common Council bestows upon Mr. Kirby V. Edmonds (posthumously) and Ms. Laura W. Branca the 2021 J. Diann Sams African-American History Month Recognition during this February and urges all citizens to recognize the invaluable contributions of these positive, affirming, and dedicated citizens who also are stalwart examples of the many prominent figures we celebrate throughout history; and, be it further RESOLVED, That in so doing, Mr. Edmonds’s legacy and Ms. Branca are worthy of honor not only each year in February but throughout the entire calendar year. Carried Unanimously Ms. Laura Branca thanked Common Council for this award. She shared memories about Diann Sams and noted how humbling it is to receive an award in her name. She further remembered Kirby Edmonds and how their work was conducted in partnership with one another. Mr. Jack Nelson and former Alderperson J. R. Clairborne thanked Common Council and Mayor Myrick for continuing the tradition of the J. Diann Sams Award. They noted that selecting Laura and Kirby for this honor was a great choice and shared how impressed they were with their incredible work ethic and all of their accomplishments. Recipients of the City of Ithaca Common Council’s J. Diann Sams Annual African-American History Month Recognition 2005: Dr. James E. Turner, world-renowned scholar and founding director of the Africana Studies and Research Center at Cornell University 2006: Mr. Calemeze (Cal) D. Walker, community advocate and visionary leader with the Village at Ithaca 2007: the late Mrs. Frances Eastman, first woman of color supervisor of medical records at the former Tompkins County Hospital and Tompkins County “Senior Citizen of the Year” recipient 2008: Ms. Lucy J. Brown, a dedicated citizen with an unwavering commitment to social justice and promoting local civic collaboration and participation 2009: Mrs. Marcia J. (Fort) Baum, longtime director of the City’s Greater Ithaca Activities Center (GIAC), so honored for her steadfast advocacy for the voiceless and oppressed of our community and elsewhere 2010: Mr. and Mrs. Abraham A. and Denise C. Dendtler Lee, longtime career educators in the Ithaca City School District who lend their time, talent, and personal resources to create or further local achievement for area children 2011: Mr. Karl A. Graham, longtime community and youth-education advocate whose work pushes for access and social improvement for all local residents 2012: Mr. Kenneth E. Glover, an ardent supporter of Town-Gown relations to achieve success through education, employment, and community involvement for area youth and young adults 2013: Mr. William (J.R.) B. Clairborne, Jr., and Mrs. Leslyn E. McBean-Clairborne, elected officials whose public service advocates for social and economic justice through inclusion, fairness, and accessibility to government services for – and sensitivity to – those in need 2014: Elder Ronald Benson of Ithaca’s Baptized Church of Jesus Christ, whose longtime civic involvement and ministry in the pulpit, prisons, and television has exemplified leadership through faith 2015: Ithaca Police Lt. Marlon T. Byrd (ret.), advocate of community-oriented policing as standard operating procedure, graduate of the FBI National Academy, the department’s first Black investigator, and supportive mentor to officers, community members, and family 2016: Mrs. Millicent L. Clarke-Maynard, retired educator from the Ithaca City School District who remains a tireless community servant and youth advocate who walks her talk daily in the betterment of the local community 2017: Ms. Jacqueline E. Melton Scott, a lifelong community educator and advocate who continually brought together families, community, and government in the focused effort of holistically educating children 2018: Mrs. Janice F. Turner, retired Assistant Dean in the College of Arts and Sciences at Cornell University, known for shepherding scores of students not only through Ithaca College and Cornell but also into medical fields across the nation as well as remaining active with youth in and around the City of Ithaca 2019: Ms. Christine M. Barksdale, the first Black woman to serve as corrections officer with the Tompkins County Sheriff’s Office and, later, the first Black woman police officer with the Ithaca Police Department who also became the department’s first Black woman to serve as its Neighborhood Policing Officer, investigator, hostage negotiator, and its first female Senior Investigator, who also served the community as an entrepreneur and involvement through numerous human-service agencies. 2020: Dr. Sean Eversley Bradwell, educator, elected official, and community member committed to educating the masses about the invaluable benefits of diversity and inclusion, equity in education, and justice in the community and beyond. 1.3 - Reports from Municipal Officials YouTube Timestamp: 42:37 Town of Ithaca Supervisor Rod Howe reported on the following: • Town of Ithaca – will celebrated their bi-centennial this year • Updates on Town and City collaborations: 5G Technology; Short-term Rental Law (goal is to adopt in June), Community Choice Aggregation Initiative; Historic Preservation; Deer Management Program; IPD shooting range; “Bridge to Nowhere” / Gateway Trail – bids came in much higher than expected. • Two board members will not seek re-election (Tee-Ann Hunter; Pat Leary) Alderperson Mohlenhoff thanked Bangs Ambulance, Ithaca Fire Department, Ithaca Police Department and others for the Fall Creek celebration of Bob Nobles 100th birthday, Mr. Howe’s uncle. 2.1 – Petitions and hearings of persons before Council YouTube timestamp: 51:10 Patty Siegard: Talked about the use of local labor. Todd Bruer: Talked about the use of local labor. Deidre Kurweil – Vecino Project. YouTube timestamp: 1:01.52 No Council member opted to speak. Agenda Item - Consent Agenda 3.2-3.4 Moved: Alderperson Smith Seconded: Alderperson Kerslick. YouTube Timestamp: 1:02.08 Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously 3.2 Resolution Authorizing Extension of Leave Time Made Available Pursuant to the Families First Coronavirus Relief Act Through March 31, 2021 WHEREAS, on March 18, 2020, the federal government adopted the Families First Coronavirus Relief Act (“FFCRA”); WHEREAS, the FFCRA required certain employers, including the City of Ithaca (the “City”), to provide specified paid leave benefits to employees to assist them in managing illness and family care demands during the COVID 19 pandemic, including leave pursuant to the Emergency Family and Medical Leave Expansion Act (“EFMLA Leave”) and the Emergency Paid Sick Leave Act (“EPSLA Leave”), effective on or about April 2, 2020; and WHEREAS, the FFCRA mandate for covered employers to provide EFMLA Leave and EPSLA Leave expired on December 31, 2020; and WHEREAS, Section 286 of the Consolidated Appropriations Act, 2021 (“CAA”) authorized employers to voluntarily extend the time by which employees must use EFMLA Leave and EPSLA Leave from December 31, 2020 to March 31, 2021, on the terms stated in the initial FFCRA enactment and without increasing the limits on mandated leave contained in the FFCRA; and WHEREAS the CAA, like the initial FFCRA, does not extend any subsidy or refundable tax credit to public sector employers to defray all or a portion of the cost of EFMLA Leave or EPSLA Leave; and WHEREAS, the City nevertheless desires to allow employees continued use of paid leave benefits provided under the terms of the FFCRA, as initially adopted, through March 31, 2021; now, therefore, be it RESOLVED, That the City shall extend the time by which EFMLA Leave and ESPLA Leave may be used by employees on the terms contained in the FFCRA as initially enacted into law, and under applicable regulations duly adopted thereunder, to March 31, 2021; and be it further RESOLVED, That the City shall continue to coordinate the paid leave benefits provided by the City to employees with those provided pursuant to the FFCRA in the same manner as it has to date to avoid duplication of payments whenever lawful and practicable; and be it further RESOLVED, That the City’s Mayor, Director of Human Resources, and Comptroller shall make application for any federal or state assistance that may become available to reimburse or otherwise defray the City’s costs of providing mandated or voluntary benefits pursuant to the FFCRA, provided they deem the terms under which such assistance is offered to be advantageous to the City. 3.3 South Cayuga Street Bridge Deck Replacement Project WHEREAS, a project for the rehabilitation of the South Cayuga Street Bridge over Six Mile Creek, P.I.N. 375616 (“the Project”) is eligible for funding under Title 23 U.S. Code as administered by the Federal Highway Administration (FHWA), as amended, that calls for the apportionment of the costs such program to be borne at the ratio of 80% Federal funds and 20% non-Federal funds; and WHEREAS, the City of Ithaca desires to advance the Project by making a commitment of 100% of the non-Federal share of the costs of Scoping, Preliminary Design, Detailed Design, Construction, and Construction Inspection; and WHEREAS, this Project constitutes a reconstruction of facility in-kind on the same site as well as maintenance or repair involving no substantial change in an existing facility, and is, therefore, a Type II action (Categorical Exclusion) under the National Environmental Policy Act (NEPA) Regulation and in accordance with 6 NYCRR Part 617 and CEQR Type II Action in accordance with Section 176-5 Type II actions requiring no environmental review; and WHEREAS, As part of the approved 2018 budget, Common Council authorized $155,000 to cover the cost of participation in Scoping and Preliminary Design Phases and an additional $25,000 (100% Local Share) to cover project administration cost; and WHEREAS, On June 6, 2018, Common Council authorized $210,000 to cover the cost of participation in Detailed Design; and WHEREAS, On December 21, 2020, an additional $1,680,000 in funding for the Project was made available by the New York State Department of Transportation to cover the cost of participation in Construction and Construction Inspection; now, therefore, be it RESOLVED, That the Common Council hereby authorizes the City of Ithaca to pay in the first instance 100% of the Federal and non-Federal share of the cost of Scoping, Preliminary Design, Detailed Design, Construction, and Construction Inspection thereof; and, be it further RESOLVED, That the City of Ithaca Common Council hereby amends CP#848 to add $1,680,000 for a total of $2,070,000; and, be it further RESOLVED, That funds needed for said Project shall be derived from the issuance of Serial Bonds with the City’s estimated share of the Project cost not to exceed 8.25% or $170,775; and, be it further RESOLVED, That in the event the full Federal and non-Federal share costs of the Project exceed the amount appropriated above, Common Council of the City of Ithaca shall convene as soon as possible to appropriate said excess amount immediately upon notification by New York State Department of Transportation thereof; and, be it further RESOLVED, That the Mayor of the City of Ithaca of the County of Tompkins be and is hereby authorized to sign all necessary Agreements with New York State Department of Transportation to secure Federal Aid and Marchiselli Aid on behalf of the City of Ithaca, and the Superintendent of Public Works is authorized to sign all necessary construction documents, contracts, certifications, and reimbursement requests; and, be it further RESOLVED, That the Superintendent of Public Works be and is hereby authorized to administer the above Project; and, be it further RESOLVED, That a certified copy of this resolution be filed with the New York State Commissioner of Transportation by attaching it to any necessary Agreement in connection with the Project, and be it further RESOLVED, That this Resolution shall take effect immediately. 3.4 Approve Representatives to County Broadband Committee WHEREAS, the Tompkins County Council of Governments (TCCOG) is convening a committee to focus on broadband infrastructure development; and WHEREAS, this committee will be charged with various tasks relating to the upcoming Tompkins County Broadband Study; and WHEREAS, TCCOG is asking each municipality with interest in the study to designate a representative to serve on the committee; now, therefore, be it RESOLVED, That Council person Ducson Nguyen be designated to serve on the Tompkins County Broadband Infrastructure Development Committee to represent the City of Ithaca, and, be it further RESOLVED, That Council person George McGonigal be designated as the alternate City of Ithaca representative to serve on the Broadband Committee. Carried Unanimously Agenda Item: City Administration 4.1 Resolution Authorizing Amendments to Health Care Flexible Spending Account Plans Moved: Alderperson Mohlenhoff Seconded: Alderperson Kerslick. YouTube Timestamp: 1:02.42 Discussion: Alderperson Mohlenhoff explained that these amendments allow the city to take advantage of changes happening on the Federal level. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously 10-0 WHEREAS, the City of Ithaca (“City”) sponsors health care flexible spending account (“HCFSA”) and dependent care flexible spending account (“DCFSA”) plans in which employees of the City may elect to participate on terms as set forth in the plans; and governing laws and regulations; and WHEREAS, Section 214 of the Consolidated Appropriations Act of 2021 (the “CAA”) allows amendments to be made to HCFSA and DCFSA plans to make their use more beneficial to employees and dependents impacted by the COVID-19 pandemic; and WHEREAS, the City desires to allow employees to avail themselves of the relief provided by CAA Section 214; and WHEREAS, amendment of the terms of the City’s HCFSA and DCFSA plan terms is necessary to accomplish the foregoing; now, therefore, be it RESOLVED, That the terms of the City’s HCFSA and DCFSA plans are amended, effective immediately, as follows: (1) Employees who participated in the City’s HCFSA plan, DCFSA plan, or both, during 2020 and who, at the end of the 2020 plan year, had a balance remaining in either account, may carry the applicable account balance(s) forward into 2021, and (2) Employees who participate in the City’s HCFSA plan, DCFSA plan, or both, during 2021 and who, at the end of the 2021 plan year, have a balance remaining in either account, may carry the applicable account balance(s) forward into 2022 without limitation, and (3) Employees eligible to participate in the City’s HCFSA plan, DCFSA plan, or both, may make up to two changes in their plan elections at any time in 2021, including elections to participate, increase or decrease contributions, or to cease to participate, without regard to whether a qualified status change has occurred, and (4) Employees participating in the City’s DCFSA may receive reimbursement for the care of dependent children up to age 14 from contributions made in 2020, including from 2020 contributions that are carried over to 2021, and, be it further RESOLVED, That the City’s Mayor, Director of Human Resources, and Controller shall take such actions as they deem necessary or desirable to document and communicate, or to cause the administrator of the City’s HCFSA and DCFSA plans to document and communicate these plan amendments to employees eligible for participation in the plans, and to implement the foregoing amendments and make the amended plan features available to employees as promptly as practicable. 4.2 - Authorization to Enter into an Agreement with The REACH Project, Inc. to Establish a Pilot Project LEAD Program within the City of Ithaca Moved: Alderperson Mohlenhoff Seconded: Alderperson Smith YouTube Timestamp: 1:05.30 Discussion: IPD Chief posted 2 LEAD positions and two officers have already submitted bids for the positions. A bid for the Sgt/Lt role is still pending. The MOU has been ratified and signed. IPD is aiming to start work in early March. REACH is also posting information about available positions. The first year of the program is paid through the grant; however, future funding will be budgeted through IPD. Mayor Myrick stated that funds have been encumbered. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously 10-0 WHEREAS, in 2016, the City released “The Ithaca Plan,” a comprehensive set of recommendations to address the opioid crisis, and substance abuse generally, within the City of Ithaca; and WHEREAS, a key recommendation of Ithaca Plan included establishing a local Law Enforcement Assisted Diversion (“LEAD”) program, modelled after programs like the LEAD program in Seattle, Washington, and intended to divert people convicted of jailable offenses to substance abuse treatment; and WHEREAS, the City and other stakeholders have continued to work toward the goal of establishing a local LEAD program, but its development has been limited by funding; and WHEREAS, in 2020, in response to a federal Department of Justice grant solicitation for Comprehensive Opioid, Stimulant, and Substance Abuse site-based Program, the REACH Project, Inc, an Ithaca-based non-profit harm reduction medical practice, submitted a proposal to secure funding to establish the Ithaca LEAD program; and WHEREAS, the Department of Justice selected the City of Ithaca’s proposal, providing a three- year grant and total grant amount of $900,000, and the City and the REACH Project are interested in establishing a local LEAD Program pilot project; and WHEREAS, the purpose of the Ithaca LEAD Program is to: 1) reduce racial disparities among individuals entering the criminal justice system; 2) increase the diversion rate for all eligible non- violent crimes; and 3) link participants to harm-reduction focused Substance Use Disorder (SUD) and Mental Health providers, as well as other agencies that address social determinants among the target population; and WHEREAS, the City of Ithaca is the recipient of the grant, and the REACH Project has committed to employ, supervise, and train caseworkers and/or case managers to support the LEAD Program and grant goals; and WHEREAS, in addition to employing the case management staff needed to support the LEAD Program, the REACH Project shall assist City staff in its responsibilities to submit and coordinate data for grant reporting requirements, and the City shall be responsible for overall administration of the grant and ensuring that the grant provisions are fulfilled; and WHEREAS, the REACH Project and the City will be responsible for each organization’s respective costs of the LEAD Program in the first instance, but shall submit for reimbursement in accordance with the grant requirements and terms of the agreement between the parties; and WHEREAS, as the LEAD Program will not require additional City staffing or specifically dedicated City resources at this time, program expenses are considered part of the City’s 2021 budget and subject to reimbursement in accordance with the grant requirements and the terms of the agreement with the REACH Project; now, therefore, be it RESOLVED, That Common Council supports the establishment of a LEAD program and the partnership with the REACH Project to establish the program services; and, be it further RESOLVED, That the Mayor, upon the advice of the Controller and City Attorney, is authorized to execute any and all documents necessary to accept and facilitate the Department of Justice grant distribution; and, be it further RESOLVED, That the Mayor, upon the advice of the City Attorney, is authorized to execute a funding agreement with the REACH Project, Inc. to memorialize the roles and responsibilities with respect to federal grant and LEAD program. Agenda Item - 4.3 - RESOLUTION 2021- APPROVE THE FOLLOWING AGREEMENTS: (A) AMENDMENT TO EASEMENT FOR OUTFALL PIPE FACILITIES, (B) AGREEMENT FOR ACCESS TO AND USE OF EFFLUENT AND ACCESS AGREEMENT, (C) EASEMENT TERMINATION AND RELOCATION AGREEMENT, AND (D) PROXIMITY DISCLOSURE AGREEMENT Moved: Alderperson Mohlenhoff Seconded: Alderperson Smith YouTube Timestamp: 1:24:00 Discussion: Alderperson Brock noted that this is groundbreaking and innovative. It will save energy for heating and cooling homes. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously 10-0 WHEREAS, City Harbor, LLC, a New York limited liability company (“City Harbor”) is the owner of certain real property located at 101 Pier Road in the City of Ithaca, County of Tompkins, State of New York, designated as Tax Map Parcel Number 17.-1-1.3 (the “City Harbor Property”); and WHEREAS, The Guthrie Clinic, a Pennsylvania non-profit corporation (“Guthrie” and, together with City Harbor, “Developers”), is the owner of certain real property located at 101 Pier Road in the City of Ithaca, County of Tompkins, State of New York, designated as Tax Map Parcel Number 17.-1-1.2 (the “Guthrie Property”); and WHEREAS, the City of Ithaca, Town of Ithaca, and Town of Dryden (the “Municipalities”) collectively own and operate the Ithaca Area Wastewater Treatment Facility located at 525 Third Street in the City of Ithaca, County of Tompkins, State of New York (the “Facility”); and WHEREAS, the Developers have met multiple times with the Special Joint Committee (the “SJC”) of the Facility and its designated representatives to discuss plans for development of the City Harbor Property and the Guthrie Property which involve multiple agreements with the Municipalities, and WHEREAS, on August 21, 2019, the SJC adopted a resolution recommending the Municipalities enter into an agreement with City Harbor allowing its use of Facility effluent to heat and cool a development on City Harbor Property, pursuant to specified terms and conditions, and such effluent is also proposed to be used to heat and cool a development on Guthrie Property; and WHEREAS, in relation with the developments on the City Harbor Property and Guthrie Property, on June 17, 2020, the SJC adopted a resolution recommending the Municipalities release a sewer easement, abandon in place an unused 30” outfall, and enter into a replacement easement with Developers; and WHEREAS, representatives of the SJC and staff have negotiated the following four agreements with Developers: (A) Amendment to Easement for Outfall Pipe Facilities, (B) Agreement for Access To and Use of Effluent and Access Agreement, (C) Easement Termination and Relocation Agreement, and (D) Proximity Disclosure Agreement; and WHEREAS, on May 26, 2020, the City Planning and Development Board, acting as Lead Agency in a coordinated environmental review of the Type I City Harbor and Guthrie developments, determined that the proposed City Harbor and Guthrie developments, and related actions encompassing the four agreements, will result in no significant adverse impacts on the environment, and the City Planning and Development Board issued a negative declaration of environmental significance for purposes of Article 8 of the Environmental Conservation Law and 6 NYCRR Part 617 New York State Environmental Quality Review; and WHEREAS, on December 16, 2020, the SJC approved a resolution recommending approval of the four agreements, contingent on all Municipalities approving each agreement and on all such approvals becoming effective, and the SJC further recommended that the effective date of all four agreements occur simultaneously; and (A) AMENDMENT TO EASEMENT FOR OUTFALL PIPE FACILITIES WHEREAS, the Facility discharges treated sewage effluent (the “Effluent”) into Cayuga Lake by way of an outfall pipe owned by Municipalities (the “Discharge Pipe”) that runs through the City Harbor Property pursuant to an easement granted to the City of Ithaca (as Agent-Municipality, acting on behalf of itself, the Town of Ithaca, and the Town of Dryden, as tenants in common); and WHEREAS, the Developers and Municipalities wish to amend this easement to establish and confirm the rights of City Harbor to construct and maintain within the easement parcel certain facilities and improvements necessary for the development and use of the City Harbor Property and the Guthrie Property (the “Amendment to Easement for Outfall Pipe Facilities”); and (B) AGREEMENT FOR ACCESS TO AND USE OF EFFLUENT AND ACCESS AGREEMENT WHEREAS, Developers intend to access and utilize the Effluent flowing through the Discharge Pipe in order to provide for the heating and cooling of improvements to be constructed upon the City Harbor Property and Guthrie Property, pursuant to a certain Agreement for Access To and Use of Effluent and Access Agreement by and among City Harbor, Guthrie, and Municipalities (the “Effluent Use Agreement”); and (C) EASEMENT TERMINATION AND RELOCATION AGREEMENT WHEREAS, as authorized in the Municipalities’ 1984 Joint Sewer Agreement, the City holds for the benefit of the three municipal owners of the Facility rights to (1) a 10-foot wide sewer easement, and (2) a 30” outfall pipe (30” Outfall) located therein that served the old City wastewater treatment plant and has not been used since the Facility began operations, (“Sewer Easement”); and WHEREAS, City Harbor and Guthrie, property owners of the respective tax map parcels 17.-1- 1.3 and 17-1-1.2 on which the Sewer Easement is located, have requested that the Municipalities release rights to the Sewer Easement and 30” Outfall; and WHEREAS, City Harbor has offered to convey to the Municipalities a 20-foot wide replacement easement to run between Cascadilla Creek and the City property line along Pier Road (the “Replacement Easement”); and WHEREAS, City of Ithaca and Town of Ithaca staff recognize the release of rights to the Sewer Easement and 30” Outfall and acceptance of the Replacement Easement offered by the Property Owners would not be detrimental to the Municipalities; and WHEREAS, in consideration for, and to cover the expenses of, the release of its rights to the Sewer Easement and 30” Outfall, the Developers have agreed to pay the City of Ithaca $2,500, and WHEREAS, the Municipalities must undertake individual processes to authorize divestment of real property, which are subject to permissive referendum; and (D) PROXIMITY DISCLOSURE AGREEMENT WHEREAS, in connection with and as consideration for the execution of the Effluent Use Agreement and Easement Termination and Relocation Agreement among Developers and Municipalities that will allow improvements to be built on Developers’ properties, Municipalities have requested from Developers, and Developers have agreed to provide to Municipalities, a commitment to disclose their respective Property’s proximity to the Facility to each purchaser of or tenant leasing space within, upon, or for maritime docking adjacent to their Property; now, therefore, be it RESOLVED, That subject to the approval of the City Attorney, and subject to a permissive referendum as permitted by law for the approval of the Easement Termination and Relocation Agreement, that the this Common Council approves the following agreements and authorizes their execution by the Mayor: (A) Amendment to Easement for Outfall Pipe Facilities, (B) Agreement for Access To and Use of Effluent and Access Agreement, (C) Easement Termination and Relocation Agreement, and (D) Proximity Disclosure Agreement, contingent on all Municipalities approving each agreement and on all such approvals becoming effective; and, be it further RESOLVED, That the four agreements shall be finalized so that the effective date of the: (A) Amendment to Easement for Outfall Pipe Facilities, (B) Agreement for Access To and Use of Effluent and Access Agreement, (C) Easement Termination and Relocation Agreement, and (D) Proximity Disclosure Agreement occur simultaneously. Agenda Item - 4.4 – Approval of 2019 City Single Audit Moved: Alderperson Mohlenhoff Seconded: Alderperson Nguyen YouTube Timestamp: 1:31.30 Discussion: Conrad Whyte and Leslie Spurgen gave a presentation to Council on the preliminary draft of the report. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously, 10-0 RESOLVED, That the Independent Auditor’s Report for the period of January 1, 2019 through December 31, 2019, prepared by the accounting firm of Insero & Company CPA’s LLP, be accepted to comply with all the City’s applicable Government Accounting Standards Board (GASB) Statement 34 and other related audit and single-audit requirements. Report of City Controller YouTube Timestamp: 1:10.56 Discussion: City Controller Thayer reported on the following: • Working on 2020 Year End Activity / opening 2021 • FEMA Reimbursement of eligible expenses • Sales Tax – 1 payment remains for 2020 which should make 2020 projections $13 million – $2 million lower than 2019. Hoping for improvements in 2021 collections • There was a deficit in activity for 2020 between $800,000 – $900,000 • NYS Aid – 20% was withheld in 2020; however,15% of that figure will be returned in 2021. The Governor is still requiring a 20% reduction in State Aid in 2021 • The City was re-rated by Moody’s and retained Aa2 rating. Items cited were a high debt load, lower reserves, COVID impact, and high post-employment liability. Planning and Economic Development Committee Items: Agenda item – 5.1 Authorization for Mayor to Execute “Inter-Municipal Agreement Regarding Historic Preservation Staff Services Moved: Alderperson Murtagh Seconded: Alderperson Lewis YouTube Timestamp: 2:17.07 Discussion: Alderperson Lewis stated that she is happy to support this great example of inter- municipal collaboration. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously, 10-0 WHEREAS, the City and Town of Ithaca value intermunicipal collaborations and partnerships that advance shared goals and equally benefit citizens of both municipalities, and WHEREAS, the Town is interested in protecting its historic resources as outlined in the Town of Ithaca Comprehensive Plan, and the City has an established historic preservation program that has successfully protected its historic resources for almost 50 years, and WHEREAS, the Town is interested in partnering with the City to explore opportunities to enact a Landmarks Preservation Law that mirrors that of the City and establishes a joint City and Town of Ithaca Landmarks Preservation Commission, and WHEREAS, the Town allocated up to $7,000 in its 2021 Municipal Budget to fund a portion of the City’s Historic Preservation and Neighborhood Planner position for time used to investigate and advanced this shared services opportunity; now, therefore, be it RESOLVED, That the members of the Planning and Economic Development Committee support the City’s partnership with the Town for the above expressed purpose, and, be it further RESOLVED, That Common Council authorizes the Mayor to execute the “Inter-Municipal Agreement Regarding Historic Preservation Staff Services.” Agenda item – 5.2 - Certified Local Government Subgrant – Authorization to Apply Moved: Alderperson Murtagh Seconded: Alderperson Kerslick. YouTube timestamp: 2:20.28 Discussion: Alderperson Nguyen asked if hosting the conference virtually gets the City in-line to host physically. Historic Preservation Planner McCracken responded affirmatively. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried Unanimously, 10-0 WHEREAS, the Landmarks Society of Western New York (LSWNY), NYS Office of Parks, Recreation and Historic Preservation (NYS OPRHP), and the Preservation League of New York State partner with a host community each year to present a statewide historic preservation conference, and WHEREAS, the LSWNY has invited the City of Ithaca to act as the host community for the 2021 Statewide Historic Preservation Conference, which will be held virtually due to continued concerns related to the COVID-19 Pandemic, and WHEREAS, as the host community, the City of Ithaca would help fund the conference by securing a Certified Local Government Subgrant from the NYS OPRHP, and WHEREAS, subgrant funds would support a day long workshop by Incremental Development; keynote speaker fees and honorariums; printing, graphic design, and mailing expenses; an audiovisual consultant to manage the technical aspects of the virtual format; and Conference scholarships for approximately 100 attendees from NYS CLG communities, City of Ithaca staff, elected officials and residents, and other New York residents, and WHEREAS, the estimated expenses to be funded by the CLG Subgrant are $22,464, and WHEREAS, the CLG Subgrant is wholly reimbursable and does not require a local match; now, therefore, be it RESOLVED, That the members of Common Council enthusiastically support the City’s partnership with the Landmarks Society of Western New York, the Preservation League of New York State and the NYS Office of Parks, Recreation and Historic Preservation to present the 2021 Statewide Historic Preservation Conference, and, be it further RESOLVED, That Common Council authorizes planning staff to apply for a Certified Local Government Subgrant in an amount not to exceed $23,000 to help fund said conference. Agenda item – 5.3 Disposition & Development West and Center Sections of Green Street Garage Mixed-Use Urban Renewal Project By Alderperson Murtagh: Seconded by Alderperson Smith YouTube Timestamp: 2:23.57 Discussion: Discussion followed regarding Area Median Income (AMI) and the addition of a local labor requirement. Community Development Director Bohn stated that he anticipates issues with bidding as there is specific work on these projects that local labor forces don’t do. Amending Resolution By Alderperson McGonigal: Seconded by Alderperson Brock RESOLVED, That the 9th Whereas clause be amended by removing the first bullet point. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Failed Further discussion followed regarding the affordability of the housing for people who make a living wage. Community Development Director Bohn stated that AMI is based on family income. 100% AMI = $85,600 for a family of 4; 80% is $68,000. Alderperson Brock stated that she would not support the DDA as she doesn’t support conference center project, noting that it is not the right economic time to enter into a lease guarantee. Main Motion: Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried, 8-2 WHEREAS, on October 4, 2017, the City of Ithaca Common Council authorized transfer of the Green Street Parking Garage property located at 120 E. Green Street (tax parcel #70.-4-5.2) to the IURA, via an option agreement, for the purpose of structuring a proposed property sale and development agreement with a preferred developer to undertake an urban renewal project subject to approval by the Common Council, and WHEREAS, the Common Council further directed the IURA to seek out the following programmatic elements to be included in the project: • A conference center; • Housing units specifically designed to appeal to a diverse demographic, including a substantial number of units to be affordable to low and/or middle income households; • Street level active uses along Green Street; • Retention of the Cinemapolis movie theatre and a public walkway between Green Street and the Commons; • At least 450 parking spaces open to the public, of which at least 90 will be available for short-term parking; and WHEREAS, on November 22, 2017, the IURA issued a Request For Proposals to developers to undertake the urban renewal project, and WHEREAS, on December 13, 2018, the IURA designated Vecino Group New York, LLC as a qualified and eligible sponsor, pursuant to Section 507 of General Municipal Law, to acquire the west and center sections of the Green Street garage (part of tax parcel #70.-4-5.2) located at 120 E. Green Street, Ithaca, NY for the purpose of undertaking an urban renewal project, and WHEREAS, on August 29, 2019, the IURA conditionally approved a Disposition and Development Agreement (DDA) with the Vecino Group New York, LLC (Developer) for the urban renewal project, subject to environmental review and Common Council approval, and WHEREAS, in response to concerns expressed by the City of Ithaca Planning and Development Board and an adjacent property owner, the project was revised to increase separation distances between neighboring residential towers resulting in a decrease of 36 housing units, which has subsequently received site plan approval, and WHEREAS, on September 22, 2020, the City of Ithaca Planning & Development Board, acting as Lead Agency, determined that the Project will result in no significant adverse impacts on the environment, and WHEREAS, a change in the number of housing units in the project, and other clarifications, requires an amendment to the DDA, and WHEREAS, on November 23, 2020, the IURA conditionally approved a revised DDA, dated November 5, 2020, subject to Common Council approval, for a redevelopment project including the following components: • at least 181 housing units affordable to households earning between 40%-80% of Area Median Income (AMI); • Approximately 356 new and refurbished public parking spaces located in the center section of the garage; • A 49,000 sq. ft. conference center with street-level active use • 2,000 sq. ft. of DPW lease space for the City of Ithaca Department of Public Works; • retention of the Cinemapolis movie theater; and, • Retention and improvement of the public pedestrian connection between E. Green Street and The Commons, and WHEREAS, the DDA governs the terms and conditions for conveyance of project site and implementation of the approved urban renewal project, and includes a project term sheet and schedule of performance milestones, and WHEREAS, under §507 of Article 15 of General Municipal Law, the IURA is authorized to sell real property to a “qualified and eligible sponsor” subject to Common Council approval following a public hearing, and WHEREAS, a public hearing notice was published in the January 8, 2021 edition of the Ithaca Journal disclosing the essential terms of the proposed sale and a public hearing was held on January 20, 2021, and RESOLVED, that the City of Ithaca Common Council hereby approves the IURA-proposed Disposition and Development Agreement (DDA) with Vecino Group New York, LLC for the west and center sections of the Green Street Garage Mixed-Use Urban Renewal project site, dated November 5, 2020, with an amendment to require the project to employ local labor for a minimum of 30% of onsite work, and be it further RESOLVED, that the local labor requirement shall apply to the housing, conference center and parking facility projects as a single combined project, and compliance shall be based on construction labor reporting submitted to the Tompkins County Industrial Development Agency, and be it further RESOLVED, that certain exemptions may be granted by the IURA from this requirement based on the following scenarios: ▪ In the event that there are no bids or no competitive bids from local contractors for portions of work the hours associated with those portions of work shall be removed from the 30% calculation. ▪ The Conference Center and Affordable Housing project funding sources already include requirements for MBE/WBE/SDV Participation levels that must be satisfied. These funding requirements may cause the selection of non-local contractors. The hours associated with those portions of work shall be removed from the 30% calculation. RESOLVED, that the net proceeds from sale of real property shall be paid to the City. Agenda item - 5.4 A Local Law Entitled the “City of Ithaca Room Occupancy Tax.” By Alderperson Murtagh: Seconded by Alderperson Kerslick YouTube Timestamp: 3:06.12 Discussion: Alderperson Murtagh stated that he respects the comments made regarding concern for the current economic environment; however, an incredible group pulled this visionary project together and he has confidence that due diligence was done to ensure its success. Alderperson Brock stated that she would support this legislation as she wants to make sure that the City succeeds and is able to pay its bills. Alderperson Fleming stated that her opposition to the building of a conference center when there are greater building needs such as a new City Hall, Police Station, intercity bus station. She noted that if the City had the ability to raise a new tax, she would have liked it to go to another cause, not this purpose. Mayor Myrick explained that New York State won’t allow these taxes to be used for a general purpose like municipal buildings. Member Approve Deny Abstain Table Cynthia Brock X George McGonigal X Seph Murtagh X Ducson Nguyen X Donna Fleming X Rob Gearhart X Graham Kerslick X Stephen Smith X Laura Lewis X Deb Mohlenhoff X Carried 9-1 WHEREAS, on February 5, 2020, Common Council adopted a resolution stating the City’s “commitment to pursue a City of Ithaca hotel occupancy tax and commitment to provide a shared financial guarantee with Tompkins County”, and WHEREAS, on June 3, 2020, Common Council adopted a resolution requesting that the NY Senate and Assembly enact the home rule legislation submitted by Assemblywoman Barbara Lifton and Senator Tom O’Mara to enable the City to implement a hotel occupancy tax; and WHEREAS, the City of Ithaca hotel tax legislation passed the Assembly and Senate in July 2020, and in December 2020, Governor Cuomo signed it into law as part of the state tax code: Article 29, Part 1, Subpart A, Section 1202-GG*2 “Hotel or motel taxes in the city of Ithaca;” now, therefore Local Law No. ____-2021 BE IT ENACTED by the Common Council of the City of Ithaca as follows: Section 1. Legislative Findings, Intent, and Purpose. Pursuant to Tax Law 1202-gg, the City of Ithaca is authorized to adopt a local law relating to the implementation and assessment of tax on persons occupying hotel or motel rooms in such city. The Common Council makes the following findings of fact: A. The assessment of a City hotel tax will support the construction and operation of the conference center. B. Pursuant to the state enabling legislation, the City is authorized to charge up to 5% ad valorem tax on overnight accommodations. Such funds are earmarked for the conference center, with allowances for the City to retain up to 4% of such revenue for administration of the local law. The Common Council finds that the hotel tax is critical to creating and maintaining a conference center within the City. Section 2. Code Amendment The City Code is hereby amended to create and impose a hotel tax within the City of Ithaca, inserting a new Chapter 105 entitled “Room Occupancy Tax” as follows. CHAPTER 105 Room Occupancy Tax §105-1. Definitions. When used in this chapter, the following terms shall mean: CONTROLLER — The Controller of the City of Ithaca or such other person as may be designated by the Mayor to administer and collect the tax provided for herein. EFFECTIVE DATE — The date on which the Secretary of State files this chapter. EXEMPT OCCUPANT — Any occupant of any room or rooms in a hotel whose rent is paid from public assistance from the County of Tompkins shall be deemed an "exempt occupant" with respect to the period of such occupancy, regardless of the length thereof. HOTEL — A facility or portion thereof, which is regularly used and kept open as such for the lodging of guests. For the purposes of this chapter, the term "hotel" shall mean and include any facility providing lodging on an overnight basis and shall include those facilities designated and commonly known as "bed and breakfast" and "tourist" facilities, and shall include but not be limited to hotels, motels, tourist homes, motel courts, bed-and-breakfast establishments, short- term rentals, vacation rentals, clubs or similar facilities, whether or not meals are served to guests or residents thereof "hotel" or "motel" OCCUPANCY — The use or possession or the right to the use or possession of any room in a hotel. OCCUPANT — A person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel under any lease, concession, permit, right of access, license to use or other agreement or otherwise. OPERATOR — Any person operating a hotel in the City of Ithaca, including, but not limited to, an owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel. PERMANENT RESIDENT — Any occupant of any room or rooms in a hotel for at least 30 consecutive days shall be considered a "permanent resident" with regard to the period of such occupancy. PERSON — An individual, partnership, society, association, joint- stock company, corporation, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. POLICE CHIEF — The Police Chief of the City of Ithaca or his/ her successor in office. RENT — The consideration received for occupancy valued in money, whether received in money or otherwise, for the occupancy of a room in a hotel for any period of time. RETURN — Any return filed or required to be filed as herein provided. ROOM — Any room or rooms or suite of rooms with sleeping accommodations, whether or not such accommodations are used, of any kind in any part or portion of a hotel which is available for or let out for any purpose. §105-2. Imposition of tax. On and after April 1, 2021, there is hereby imposed and there shall be paid a tax of 5% upon the per diem retail rental rate for every occupancy of a room or rooms in a hotel in this City, except that the tax shall not be imposed upon a permanent resident or an exempt occupant. §105-3. Transitional provisions. The tax imposed by this chapter shall be paid upon any occupancy on and after April 1, 2021, although such occupancy is pursuant to a prior contract, lease or other arrangement. However, for any occupancy taking place on or after April 1, 2021, where rent for such occupancy has been pre-paid through a third party room remarketer or pre-paid in full to the hotel and where such rent is paid prior to the effective date, and for which the hotel has no other direct financial transaction with the occupant, that occupancy shall not be subject to the tax. Where rent is paid on a weekly, monthly or other term basis, the rent shall be subject to the tax imposed by this chapter to the extent that it covers any period on and after the April 1, 2021. §105-4. Exempt organizations. Except as otherwise provided in this section, any use or occupancy by any of the following shall not be subject to the tax imposed by this chapter: A. The State of New York, or any of its agencies or instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada), improvement districts or political subdivisions of the state; B. The United States of America, or any of its agencies and instrumentalities, insofar as it is immune from taxation; C. Any corporation, association, trust or community chest, fund or foundation, organized and operated exclusively for religious, charitable or education purposes or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation; provided, however, that nothing in this subsection shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this subsection. Where any organization described in this subsection carries on its activities in furtherance of the purposes for which it was organized in premises in which, as part of said activities, it operates a hotel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder. §105-5. Territorial limits. The tax imposed by this chapter shall apply only within the territorial limits of the City of Ithaca. §105-6. Registration; certificates of authority. A. Within 10 days after the effective date of this chapter or, in the case of operators commencing business after such effective date, within three days after such commencement or opening, every operator shall file with the Controller a certificate of registration in a form prescribed by the Controller. B. The Controller shall, within five days after such registration, issue without charge to each operator a certificate of authority empowering such operator to collect the tax from the occupant and a duplicate thereof for each additional hotel of such operator. Each certificate or duplicate shall state the hotel to which it is applicable. Such certificate of authority shall be prominently displayed by the operator in such manner that it may be seen and come to the notice of all occupants and persons seeking occupancy. Such certificate shall be nonassignable and nontransferable and shall be surrendered immediately to the Controller upon the cessation of business at the hotel named or upon its sale or transfer. §105-7. Administration and collection. A. The tax imposed by this chapter shall be administered and collected by the Controller or such other City employee as he/she may designate by such means and in such manner as are other taxes which are now collected and administered or as otherwise are provided by this chapter. B. The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted for and charged for, and upon every evidence of occupancy or any bill or statement of charges made for said occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax. The operator and any officer of any corporate operator shall be personally liable for the tax collected or required to be collected under this chapter, and the operator shall have the same right in respect to collecting the tax from the occupant, or in respect to nonpayment of the tax by the occupant, as if the tax were part of the rent for the occupancy payable at the time such tax shall become due and owing, including all rights of eviction, dispossession, repossession and enforcement of any innkeeper's lien that he/she may have in the event of nonpayment of rent by the occupant; provided, however, that the Controller or employees or agents duly designated by him/her shall be joined as a party in any action or proceeding brought by the operator to collect or enforce collection of the tax. C. The Controller may, wherever he/she deems it necessary for the proper enforcement of this chapter, provide by regulation that the occupant shall file returns and pay directly to the Controller the tax imposed at such times as returns are required to be filed and as payments are required to be made by the operator. D. Except as to and where the occupant has paid rent in full prior to the effective date, the tax imposed by this chapter shall be paid upon any occupancy on and after April 1, 2021, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid or charged or billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period on and after April 1, 2021. Where any tax has been paid hereunder upon any rent which has been ascertained to be worthless, the Controller may, by regulation, provide for credit and/or refund of the amount of such tax upon application therefore as provided in this Chapter. E. For the purpose of the proper administration of this Chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemption from the tax under the provisions of Subsection C of §105-4 of this Chapter, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a New York State sales tax exemption certificate. §105-8. Records to be kept. Every operator shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon, in such form as the Controller may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the Controller or his/her duly authorized agent or employee and shall be preserved for a period of three years, except that the Controller may consent to their destruction within that period or may require that they be kept longer. §105-9. Returns. A. Every operator shall file with the Controller a return of occupancy and of rents and of the taxes payable thereon for the three-month periods ending the last day of February (for December, January and February), May (for March, April, and May), August (for June, July and August), and November (for September, October and November on and after April 1, 2021. Such returns shall be filed within 20 days from the expiration of the period covered thereby. The Controller may permit or require returns to be made by other periods and upon such dates as he/she may specify. If the Controller deems it necessary in order to ensure the payment of the tax imposed by this chapter, he/she may require returns to be made for shorter periods than those prescribed pursuant to the foregoing provisions of this section and upon such dates as he/she may specify. B. The forms of return shall be prescribed by the Controller and shall contain such information as he/she may deem necessary for the proper administration of this chapter. The Controller may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice. C. If a return required by this chapter is not filed or if a return is incorrectly filed or is insufficient on its face, the Controller shall take such steps as he/she deems necessary to enforce the filing of such return or of a corrected return. §105-10. Payment of tax. At the time of filing a return of occupancy and of rents, each operator shall pay to the Controller the taxes imposed by this chapter upon the rents required to be included in such return, as well as all other moneys collected by the operator acting or purporting to act under the provisions of this chapter; even though it may be later judicially determined that the tax collected is invalidly required to be filed, it shall be due from the operator and payable to the Controller on the date prescribed herein for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and taxes due thereon. Where the Controller in his/her discretion deems it necessary to protect revenues to be obtained under this chapter, he/she may require any operator required to collect the tax imposed by this chapter to file with him/her a bond, issued by a surety company authorized to transact business in this state and approved by the Superintendent of Insurance of this state as to solvency and responsibility, in such amount as the Controller may find to secure the payment of any tax and/or penalties and interest due or which may become due from such operator. In the event that the Controller determines that an operator is to file such bonds, he/she shall give notice to such operator to that effect, specifying the amount of the bond required. The operator shall file such bond within five days after the giving of such notice unless, within such five days, the operator shall request, in writing, a hearing before the Controller at which the necessity, propriety and amount of the bond shall be determined by the Controller. Such determination shall be final and shall be complied with within 15 days after the giving of notices thereof. In lieu of such bond, securities approved by the Controller or cash in such amount as he/she may prescribe may be deposited with him/ her, which shall be kept in the custody of the Controller, who may at any time, without notice of the depositor, apply them to any tax and/or interest or penalties due, and for that purpose the securities may be sold by him/her at public or private sale without notice to the depositor thereof. §105-11. Determination of tax. If a return required by local law is not filed or if a return, when filed is incorrect or insufficient, the amount of tax due shall be determined by the Controller from such information as may be obtainable, and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, locations, scale of rents, comparable rents, type of accommodations and service, number of employees and/or other factors. Notice of such determination shall be given to the person liable for the collection and/or payment of the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within 30 days after giving notice of such determination, shall apply to the Controller for a hearing or unless the Controller on his/ her own motion shall redetermine the same. After such hearing, the Controller shall give notice of his/her determination to the person against whom the tax is assessed. The determination of the Controller shall be reviewable for error, illegality, unconstitutionality, or any other recognizable basis whatsoever by proceeding under Article 78 of the Civil Practice Law and Rules if application therefor is made to the Supreme Court within 30 days after the giving of the notice of such determination. A proceeding under Article 78 of the Civil Practice Law and Rules shall not be instituted unless the amount of any tax sought to be reviewed, with penalties and interest thereon, if any, shall be first deposited with the Controller and there shall be filed with the Controller an undertaking, issued by a surety company authorized to transact business in this state and approved by the Superintendent of Insurance of this state as to solvency and responsibility, in such amount as a Justice of the Supreme Court shall approve to the effect that, if such proceedings be dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue, including reasonable counsel fees, in the prosecution of the proceeding, or, at the option of the applicant, such undertaking filed with the Controller may be in a sum sufficient to cover the taxes, penalties and interest thereon stated in such determination plus the costs and charges, including reasonable counsel fees, which may accrue against it in the prosecution of the proceedings, in which event the applicant shall not be required to deposit such taxes, penalties and interest as a condition precedent to the application. §105-12. Disposition of revenues. All revenue resulting from the imposition of the tax under this chapter shall be paid into the treasury of the City and shall be credited to and deposited in a special fund/account within the general fund of the City to be known as the hotel-motel tax receipts fund. Such account/fund shall consist of revenues derived by the city from the hotel and motel tax imposed and collected in accordance with section 1202-gg of the tax law and this local law (the “special tax receipts”). The City shall be authorized to retain the necessary revenue, in an amount not to exceed four percent of the total revenue, to defer the expense of the city in administering such tax and the balance of such revenues shall be allocated to the construction, promotion, maintenance, capital improvements, and operations of a conference center in the City of Ithaca and other directly related and supporting activities, including all financial costs and obligations incurred by the City related to the creation and operation of such conference center. Provided that the city has determined to undertake one or more projects secured by or payable from such special fund/account (the “special fund/account projects”), the city shall provide that as of each fiscal year the Mayor or his/her designee shall provide to the chief fiscal officer of the city an annual schedule on a monthly basis of amounts which could potentially be payable from such fund for the required purposes of such special fund/account projects. The chief fiscal officer of the city shall take such steps as necessary to assure that the city maintain in the hotel- motel tax receipts fund from the special tax receipts therein an amount sufficient to provide for the payment of the scheduled amounts potentially payable from such special fund/account with respect to such special fund/account projects and not otherwise provided for in each of the current month and the five succeeding months. The aforementioned schedule of potential amounts payable may be supplemented by the Mayor or his/her designee as determined to be necessary or prudent. Any amounts required to be paid hereunder from the special fund/account with respect to the special fund/account projects shall be processed and paid in such manner as the Controller shall direct. Notwithstanding any provision of this local law amounts representing the special tax receipts shall be subject to the same budgeting and appropriation requirements as other funds and accounts of the city. §105-13. Refunds. A. In the manner provided in this section, the Controller shall refund or credit, without interest, any tax penalty or interest erroneously, illegally or unconstitutionally collected or paid if application to the Controller for such refund shall be made within one year from the payment thereof. Whenever a refund is made by the Controller, he/she shall state his/ her reason therefor in writing. Such application may be made by the occupant, operator or other person who has actually paid the tax. Such application may also be made by an operator who has collected and paid over such tax to the Controller, provided that the application is made within one year of the payment by the occupant to the operator, but no actual refund of moneys shall be made to such operator until he/she shall establish to the satisfaction of the Controller, under such regulations as the Controller may prescribe, that he/she has repaid to the occupant the amount for which the application for refund is made. The Controller may, in lieu of any refund required to be made, allow credit therefor on payments due or to become due from the applicant. B. An application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty or interest complained of, and the Controller may receive evidence with respect thereto. After making his/her determination, the Controller shall give notice thereof to the applicant, who shall be entitled to review such determination by a proceeding pursuant to Article 78 of the Civil Practice Law and Rules, provided that such proceeding is instituted within 30 days after the giving of the notice of such determination, and provided that a final determination of tax due was not previously made. Such a proceeding shall not be instituted unless an undertaking is filed with the Controller in such amount and with such sureties as a Justice of the Supreme Court shall approve to the effect that, if such proceedings be dismissed or the tax confirmed, the petitioner will pay costs and charges which may accrue in the prosecution of such proceeding. C. A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of §105-11 of this chapter where he/she has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Controller made pursuant to §105-11 of this chapter unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the Controller after a hearing or on his/her own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid. §105-14. Reserves. In cases where the occupant or operator has applied for a refund and has instituted a proceeding under Article 78 of the Civil Practice Law and Rules to review a determination adverse to him/her on his/her application for refund, the Controller shall have the option of crediting future tax payments to meet the cost of any settlements or judgments or, at his/her option, may, in the first instance, set up appropriate reserves to meet any decision adverse to the City. §105-15. Remedies exclusive. The remedies provided by §§105-11 and 13 of this chapter shall be the exclusive remedies available to any person for the review of tax liability imposed by this chapter, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he/she institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the Controller prior to the institution of such suit and posts a bond for costs as provided in §105-11 of this chapter. §105-16. Proceedings to recover tax. A. Whenever any operator or any officer of a corporate operator or any occupant or other person shall fail to collect and pay over any tax and/or to pay any tax, penalty or interest imposed by this chapter as herein provided, the City Attorney shall, upon the request of the Controller, bring or cause to be brought an action to enforce the payment of the same on behalf of the City of Ithaca in any court of the State of New York or of any other state or of the United States. If, however, the Controller in his/her discretion believes that any such operator, officer, occupant or other person is about to cease business, leave the state or remove or dissipate the assets out of which the tax or penalties might be satisfied, and that any such tax or penalty will not be paid when due, he/she may declare such tax or penalty to be immediately due and payable and may issue a warrant immediately. B. As an additional or alternate remedy, the Controller may, in the preparation of the next assessment roll, assess the amount of such tax or penalty upon the property occupied by business giving rise to such tax or penalty, and this amount shall be levied, collected and enforced in the same manner as taxes upon said property for City purposes are levied collected, and enforced. C. Whenever an operator shall make a sale, transfer or assignment in bulk of any part of the whole of his/her hotel or its assets or his/ her lease, license or other agreement or right to possess or operate such facility or of the equipment, furnishings, fixtures, supplies or stock of merchandise or the said premises or lease, license or other agreement or right to possess or operate such hotel and the equipment, furnishings, fixtures, supplies and stock or merchandise pertaining to the conduct or operation of said hotel otherwise than in the ordinary and regular prosecution of business, the purchaser, transferee or assignee shall, at least 10 days before taking possession of the subject of said sale, transfer or assignment or paying therefor, notify the Controller by registered mail of the proposed sale and of the price, terms and conditions thereof, whether or not the seller, transferor or assignor has represented to or informed the purchaser, transferee or assignee that it owes any tax pursuant to this chapter and whether or not the purchaser, transferee or assignee has knowledge that such taxes are owing and whether any such taxes are in fact owing. D. Whenever the purchaser, transferee or assignee shall fail to give notice to the Controller as required by the preceding subsection or whenever the Controller shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or chose in action, or other consideration, which the purchaser, transferee or assignee is required to transfer over, the seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the City, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor any such sums of money, property or chose in action to the extent of the amount of the City's claim. For failure to comply with the provisions of this subsection, the purchaser, transferee or assignee, in addition to being subject to the liabilities and remedies imposed under the provisions of the Uniform Commercial Code, shall be personally liable for the payment to the City of any such taxes theretofore or thereafter determined to be due to the City from the seller, transferor or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this chapter. §105-17. General powers of Controller. In addition to the powers granted to the Controller by the General City Law and this chapter, he/she is hereby authorized and empowered: A. To make, adopt and amend rules and regulations appropriate to the carrying out of this chapter and the purposes thereof; B. To extend, for cause shown, the time of filing any return for a period not exceeding 30 days; and, for cause shown, to remit penalties but not interest computed at the rate of 1% per annum per month or fraction thereof during which a tax is unpaid although due; and to compromise disputed claims in connection with the taxes hereby imposed; C. To request information from the Tax Commission of the State of New York or the Treasury Department of the United States relative to any person; and to afford information to such Tax Commission or such Treasury Department relative to any person, any other provision of this chapter to the contrary notwithstanding; D. To delegate his/her functions hereunder to any employee or employees of the City of Ithaca as the Mayor may approve; E. To prescribe methods for determining the rents for occupancy and to determine the taxable and nontaxable rents; F. To require any operator within the City to keep detailed records of the nature and type of hotel maintained, nature and type of service rendered, the rooms available and rooms occupied daily, leases or occupancy contracts or arrangements, rents received, charged and accrued, the names and addresses of the occupants, whether or not any occupancy is claimed to be subject to the tax imposed by this chapter, and to furnish such information upon request to the Controller; G. To assess, determine, revise and readjust the taxes imposed under this chapter; H. To require any operator to submit with the return required hereunder a copy of any tax return for sales, occupancy or use taxes submitted to the Tax Commission or other instrumentality of the State of New York. §105-18. Administration of oaths; authority to compel testimony and produce records; penalties; fees. A. The Controller or his/her employees or agents duly designated and authorized by him/her shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this chapter. The Controller shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents, to secure information pertinent to the performance of his/her duties hereunder and of the enforcement of this chapter and to examine them in relation thereto and to issue commissions for the examination of witnesses who are out of the state or unable to attend before him/ her or excused from attendance. B. A Justice of the Supreme Court, either in court or at chambers, shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the Controller under this chapter. C. Any person who shall refuse to testify or to produce books or records or who shall testify falsely in any material matter pending before the Controller under this chapter shall be guilty of a misdemeanor, punishment for which shall be a fine of not more than $1,000 or imprisonment for not more than one year, or both such fine and imprisonment. D. The officers who serve the summons or subpoena of the Controller and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the Police Chief and his/her duly appointed deputies or any officers, employees or other persons of the Controller designated by him/her to serve such process. §105-19. Reference to tax. Wherever reference is made in placards or advertisements or in any other publications to this tax, such reference shall be substantially in the following form: "Tax on occupancy of hotel rooms," except that in any bill, receipt, statement or other evidence or memorandum of occupancy or rent charge issued or employed by the operator, the term "City tax" will suffice. §105-20. Penalties for offenses; interest. A. Any person failing to file a return or to pay or pay over any tax to the Controller within the time required by this chapter shall be subject to a penalty of 5% of the amount of tax due per month or any fraction of a month to a maximum of 25% for each year; plus interest at the rate of 1% of such tax for each month of delay or fraction of a month after such return was required to be filed or such tax became due; but the Controller, if satisfied that the delay was excusable, may remit all or any part of such penalty; but not interest. Such net penalties and interest shall be paid and disposed of in the same manner as other revenues from this chapter. Unpaid penalties and interest may be enforced in the same manner as the tax imposed by this chapter. B. Any operator or occupant and any officer of an operator or occupant failing to file a return required by this chapter, or file or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this chapter which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to §105-11 of this chapter or failing to file a registration certificate and such data in connection therewith as the Controller may by regulation or otherwise require to display or surrender the certificate of authority as required by this chapter or assigning or transferring such certificate of authority; and any operator or any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issue or employed by the operator or willfully failing or refusing to collect such tax from the occupant, any operator or any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this chapter, and any such person or operator failing to keep records required by this chapter, shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of up to $1,000, imprisonment for not more than one year, or both such fine and imprisonment. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this chapter and penalties and interest thereon and subject to the fine and imprisonment herein authorized. C. The certificate of the Controller to the effect that a tax has not been paid, that a return, bond or registration certificate has not been filed or that information has not been supplied pursuant to the provisions of this chapter shall be presumptive evidence thereof. §105-21. Returns to be confidential; preservation of returns; penalties. A. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Controller or employee or designee of the Controller to divulge or make known in any manner the rents or other information relating to the business of a taxpayer contained in any return required under this chapter. The officers charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Controller in an action or proceeding under the provisions of this chapter or on behalf of any party to any action or proceeding under the provisions of this chapter when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the delivery to a taxpayer or his/her duly authorized representative of a certified copy of any return filed in connection with his/her tax nor to prohibit the publication of statistics so classified to prevent the identification of particular returns and items thereof or the inspection by the City Attorney or other legal representatives of the City or by the District Attorney of any county of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted for the collection of a tax or penalty. Returns shall be preserved for three years and thereafter until the Controller permits them to be destroyed. B. Any violation of Subsection A of this section shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender be an officer or employee of the City, he/she may be, at the discretion of the Mayor or Common Council in accordance with the provisions of the City Charter and Code dismissed from office and be incapable of holding any further City office as may be determined according to law. §105-22. Notices and limitations of time. A. Any notice authorized or required under the provisions of this chapter may be given to the person to whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him/her pursuant to the provisions of this chapter or in any application made by him/her or, if no return has been filed or application made, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this chapter by the giving of notice shall commence five days after the date of mailing of such notice. B. The provisions of the Civil Practice Law and Rules or any other law relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken by the City to levy, appraise, assess, determine or enforce the collection of any tax or penalty provided by this chapter. However, except in the case of a willfully false, fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the date of filing of a return; provided, however, that, in the case of a return which should have been filed and has not been filed as provided by law, the tax may be assessed at any time. C. Where, before expiration of the period prescribed herein for the assessment of an additional tax, a taxpayer has consented, in writing, that such period be extended, the amount of such additional tax due may be determined at any time within such extended period. The period so extended may be further extended by subsequent consents, in writing, made before the expiration of the extended period. §105-23. Severability. If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter, and the application of such provision to other persons or circumstances, shall not be affected thereby. §105-24. Expiration. Pursuant to the requirements of enabling legislation, this local law shall be in effect for three years from the effective date of its enactment. Upon expiration of this local law, another local law may be enacted to take its place. Section 3. Severability Clause. Severability is intended throughout and within the provisions of this Local Law. If any section, subsection, sentence, clause, phrase, or portion of this Local Law is held to be invalid or unconstitutional by a court of competent jurisdiction, then that decision shall not affect the validity of the remaining portions of this Local Law Section 4. Effective Date. This Local Law shall take effect upon filing in the office of the Secretary of State, and pursuant to the requirements of enabling legislation, this local law shall be in effect for three years from the effective date of its enactment. Upon expiration of this local law, another local law may be enacted to take its place. Agenda item - MAYOR’S APPOINTMENTS: 6.1 Reappointments to the Ithaca Landmarks Preservation Commission By Alderperson Mohlenhoff: Seconded by Alderperson Nguyen YouTube timestamp: 3:20.02 RESOLVED, That Stephen Gibian be re-appointed to the Ithaca Landmarks Preservation Commission with a term to expire December 31, 2022, and, be it further RESOLVED, That David Kramer be re-appointed to the Ithaca Landmarks Preservation Commission with a term to expire December 31, 2022, and, be it further RESOLVED, That Katelin Olson be re-appointed to the Ithaca Landmarks Preservation Commission with a term to expire December 31, 2023, and, be it further RESOLVED, That Ed Finegan be re-appointed to the Ithaca Landmarks Preservation Commission with a term to expire December 31, 2023, and, be it further RESOLVED, That Avi Smith be re-appointed to the Ithaca Landmarks Preservation Commission with a term to expire December 31, 2023, and, be it further RESOLVED, That Mary Tomlan be re-appointed to the Ithaca Landmarks Preservation Commission as an Alternate Member with a term to expire December 31, 2022, and, be it further 6.2 Reappointment to the Civil Service Commission RESOLVED, That Barbara Abrams be re-appointed to the Civil Service Commission with a term to expire May 31, 2026. Carried Unanimously Agenda Item: Report of City Clerk – City Clerk Conley Holcomb reminded Council members to submit their Annual Disclosure Statements to the Clerk’s Office. YouTube Timestamp: 3:20.27 Agenda Item: Report of City Attorney YouTube Timestamp: 3:21.10 Motion to Enter into Executive Session to Discuss Litigation YouTube Timestamp: 3:21.40 By Alderperson Lewis: Seconded by Alderperson Nguyen RESOLVED, That Common Council enter into Executive Session to discuss litigation. Carried Unanimously Reconvene: Common Council reconvened into Regular Session with no formal action taken. ADJOURNMENT: On a motion the meeting adjourned at 10:00 p.m.