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Transaction & Use Tax
City of Pittsburg
Majority Approval Required
Pass: 5094 / 73.69% Yes votes ...... 1819 / 26.31% No votes
Index of all Measures
|Results as of Jun 22 3:50pm, 100.0% of Precincts Reporting (32/32)|
|Information shown below: Impartial Analysis | Arguments | Full Text|
To provide funding that stays in Pittsburg and cannot be seized by the State, to be used for Public Safety, gang prevention, job creation programs for local residents, to keep the Senior Center open, to maintain other City services, shall the City of Pittsburg enact a temporary, half-cent sales tax for five years, reduced to one-quarter cent for five years, then the increase be terminated, altogether, with citizens' oversight, mandatory audits and consistent community reporting?
The Measure establishes a citizens' oversight committee, consisting of at least three (3) members of the public. The committee members, appointed by the City Council, would review the receipt and expenditures of the tax revenues. The committee's reports and recommendations would be public records, provided to the City Council at a public meeting.
The Measure is a "general tax," not a "special tax". Therefore the City may use the funds for a variety of purposes, including public safety; gang prevention; job creation programs for local residents; and keeping the Senior Center open for local residents.
The tax is a combination of "sales and use tax" and "transactions and use tax." With some exceptions, both are levied on the sale or use of tangible personal property sold at retail. Retailers collect the tax at the time of sale and remit the funds to the State Board of Equalization, which administers the tax.
Currently, the total existing tax on retail sales in Pittsburg is 8.25% of the purchase price. The City only receives 0.75% of the revenue generated by this tax, with the remainder going to the State (6.25%), Contra Costa County (0.25%), the Contra Costa Transportation Authority (0.50%), and BART (0.50%).
Measure P authorizes a 0.5% transactions and use tax, increasing the total sales tax rate to 8.75%, for a period of five (5) years. After five years, the transactions and use tax would decrease to 0.25%, resulting in a sales tax rate of 8.50%. The temporary tax increase proposed by Measure P would go only to the City, and not to the State, the County, the Transportation Authority or BART. Of the cumulative tax, 1.25% would initially go to the City's general fund and support the full range of municipal services, and in years six through ten, 1.00% of the tax would go into the City's general fund.
A "Yes" vote is a vote to approve the additional half-cent tax for five years, decreasing to a one-quarter-cent for five years, with a Citizens' Oversight Committee. A "No" vote is a vote against the tax. Measure P would be approved if it received a simple majority of "Yes" votes. DATED: March 5, 2012 Ruthann G. Ziegler, City Attorney City of Pittsburg
|Arguments For Measure P||Arguments Against Measure P|
|Protect Pittsburg. Vote Yes on Measure P.
The City's crime rate is at its lowest point in 50 years. Even in tough times, key services are still at work: police, street repairs, parks, recreation programs, the Senior Center.
But the economy is still troubled. As a community, we want to keep Pittsburg's momentum moving forward.
That's why we support a temporary sales tax increase to help pay for City services. The measure would raise the sales tax by 1/2 cent for five years, or 5 cents on a $10 purchase. After five years, the increase falls to 1/4 cent for five years, and then expires.
The extra funds will go a long way to prevent cuts to services residents value the most: Public Safety, gang prevention, job creation programs for local residents, keeping the Senior Center open, and maintaining other City services.
Since 2008, the City's sales and property tax revenues fell $2.6 million. The City made cuts and found ways to maintain services at a lower cost.
The City workforce was reduced by 22 percent, from the equivalent of 308 full time employees in 2008 down to 239 in 2012. City workers, including police, agreed to reduced health and retirement benefits.
A private company now operates the golf course, and a local non-profit provides afterschool programs.
Still, the City faces a $2.7 million General Fund deficit for fiscal year 2012-13. The City may need to rely on its Budget Stabilization Fund, or more cuts to services (or both).
The measure has accountability built-in: a fixed end date, required audits, citizens oversight and community reports to ensure the money goes directly to local services.
The economy may be slowly coming back, but Pittsburg needs help now to keep services that matter most.
Vote YES on Pittsburg's sales tax increase.
Dan Scales Owner/Director Dan Scales Funeral Services
Nancy Parent Council Member
Pittsburg Police Officers Association Charles Blazer, President
Mary Erbez Past Mayor
|Full Text of Measure P|
|BEFORE THE PEOPLE OF THE CITY OF PITTSBURG In the Matter of:
An Ordinance of the City of Pittsburg )
Imposing General Transaction and Use )
Tax to Fund General Municipal Services) ORDINANCE NO. 12-
Services and to be Administered by the )
State Board of Equalization )
Now therefore, the People of the City of Pittsburg, do hereby ORDAIN as follows:
A. The City of Pittsburg has faced decreasing revenues, including a twenty-six percent decrease in sales and property taxes since 2008, amounting to a loss of approximately $2.6 million dollars, and costs of providing essential city services to residents continue to increase.
B. The national and state recession has resulted in a weak economy best evidenced by several years of declining development activity revenue, significant decreases in property and transfer tax revenues, raids on City revenues by the State of California, increased retirement costs and increased insurance costs.
C. The City has taken steps to increase revenue and decrease expenditures, including but not limited to, updating charges for services in order to ensure that users are paying for their fair share of costs. Despite these measures, however, it is expected that the City's General Fund will continue to decline.
D. The City has cut funding to community events, capped contributions to employees' medical insurance premiums and provides reduced retirement benefits to new employees in an effort to minimize expenses.
E. In an attempt to reduce costs, the fiscal year 2011-12 budget called for leaving four (4) police department positions vacant, eliminating funding for police and maintenance employees at City events, and eight (8) layoffs that resulted from eliminating approximately (14) positions.
F. Without increased revenues the City will have to further cut programs, including a reduction in police services, cuts to senior services, code enforcement and other vital community services necessary for the preservation of public peace, health and safety.
G. The City is committed to maintaining public safety, including gang enforcement and code enforcement, and does not want to make further cuts to community services, including the Senior Center.
H. This measure would create a guaranteed local source of funding for public safety in order to avoid cuts to other important services offered by the City. All funds from a local measure must stay in Pittsburg to maintain local services, and the funds cannot be taken by the State. A local increase in the Sales Transaction and Use Tax would ensure fiscal accountability to maintain local services and would be reported on annually to the City Council.
SECTION 2. Amendment of Pittsburg Municipal Code. Title 3 of the Pittsburg Municipal Code is hereby amended by adding a new Chapter 3.08 "Pittsburg Preservation of Citywide Services Temporary Funding Measure Transactions and Use Tax"
This Ordinance shall be known as the "Pittsburg Preservation of Citywide Services Temporary Funding Transactions and Use Tax Ordinance." The City of Pittsburg shall hereinafter be called "City." This Ordinance shall be applicable in the incorporated territory of the City.
3.08.020 Operative Date.
"Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance, the date of such adoption being as set forth below.
This ordinance is adopted to achieve the following, among other purposes, and directs that provisions hereof be interpreted in order to accomplish those purposes. A. To impose a retail transactions and use tax ("Tax") in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of'the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a simple majority of the electors voting on the measure vote to approve the imposition of the Tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance
3.08.040 Contract with State.
Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
3.08.050 Transactions Tax Rate.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one percent (0.5%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance for a period of five (5) years. On the sixth year following the operative date of this ordinance, for the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory.
3.08.060 Place of Sale.
For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
3.08.070 Use Tax Rate.
An excise tax is hereby imposed on the storage, Iuse or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half of one percent (0.5%) of the sales price of the property. Such rate shall be imposed for a period of five (5) years. On the sixth year following the operative date of this ordinance, an excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-quarter of one percent (0.25%). The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
3.08.080 Adoption of Provisions of State Law.
Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part I (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.
3.08.090. Limitations on Adoption of State Law and Collection of Use Taxes.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:
3.08.100 Permit Not Required.
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance.
3.08.110 Exemptions and Exclusions.
A. There shall be excluded from the measure of the Tax the amount of any sates tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
B. There are exempted from the computation of the amount of the transactions tax the gross receipts from:
All amendments subsequent to the effective date of this Ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance.
3.08.130 Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3.08.140 Citizens Oversight Committee.
The City Council shall establish a committee consisting of no fewer than three (3) members of the public regarding the receipt of revenue and expenditure of funds from the tax authorized by this Chapter. The committee members shall be either Pittsburg residents or representatives of Pittsburg businesses, and the committee members shall be appointed by the City Council. Prior to the operative date, the City Council shall adopt a resolution establishing the composition of the committee, setting the terms of office of the committee members, and defining the scope of the committee's responsibilities. The committee's report and recommendations shall be a matter of public record and shall be considered by the City Council at a public meeting.
3.08.150 Termination Date.
The authority to levy the tax imposed by this Chapter shall expire on the tenth anniversary of the last day of the calendar quarter preceding the operative date.
SECTION 3. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
SECTION 4. Effective Date and Publication. This Ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.
IT IS HEREBY CERTIFIED that the foregoing Ordinance was APPROVED by the following vote of the People of the City of Pittsburg on June 5, 2012: Yes: __________ No: _________ Total: ____________ IT IS HEREBY FURTHER CERTIFIED that the foregoing Ordinance was adopted by Declaration of the June 5, 2012 election results by the City Council of the City of Pittsburg on 2012, by the following vote, to wit: AYES: NOES: ABSTAINED: ABSENT: Ben Johnson, Mayor ATTEST: Alice E. Evenson, City Clerk