Shall an ordinance be adopted imposing a special tax of up to $0.008 (8/10 of 1¢) per square foot of improvements, effective January 1,1999, in the City of Berkeley to fund emergency services and incidental case management for severely physically disabled persons? Financial Implications: The Special Tax Rate of $0.008 (8/10 of 1¢) per square foot of improvement would result in an annual cost of $15.20 for an average 1,900 square foot home.