Pass: 540,260 / 63.08% Yes votes ...... 316,217 / 36.92% No votes

See Also: Index of all Measures

Summary Prepared by League of Women Voters of L.A. County:

THE SITUATION
Since January 1991 a 10 percent tax, the Business License Tax + Disposal Facilities, has been imposed on operators of landfills in unincorporated areas of the county. It is based on gross receipts received for the disposal of waste in a landfill facility.

Case law indicates that voter approval may be needed for certain taxes imposed after 1990, so the current tax could be subject to legal challenge. Measure L asks for public approval of the landfill tax.

THE PROPOSAL
Measure L would

• Ratify and continue the existing "Business License Tax + Disposal Facilities" at the rate of 10% of gross receipts (Los Angeles County Code, Chapter 4.63) which was approved by the Board of Supervisors in January 1991 and has been effective since then.
• Update the administrative appeal processes in the ordinance.
• Clarify definitions contained in the ordinance about the calculation of the tax.

WHAT A YES OR NO VOTE MEANS
A YES vote means that the existing tax on landfills would continue in effect.

A NO vote means that the Landfill tax would no longer be imposed and general fund revenues would be reduced.

WHAT SUPPORTERS SAY
Measure L will not increase taxes nor impose a new one; it would simply keep the current tax in place.

Revenue from the landfill tax supports vital County-wide services such as parks, libraries, senior and emergency services. If Measure L is not approved, services would be cut.

Landfills are a burden on neighbors and on County streets and highways. It's fair for landfill operators to offset impacts by continuing to pay this tax..

WHAT OPPONENTS SAY
No argument against this measure was filed.

Impartial Analysis from John F. Krattli, Acting County Counsel

Approval of Measure L would amend and readopt an existing County ordinance to authorize continued collection of the Business License Tax on Disposal Facilities ("Landfill Tax"). The measure would additionally ratify past collections. The existing Landfill Tax rate is 10% of gross receipts, imposed on operators of landfills in the unincorporated area of the County of Los Angeles.

The Landfill Tax is a general tax which provides funding for essential government services such as parks, libraries, senior services, law enforcement, and other general fund services. The Landfill Tax would continue to be imposed on operators and proprietors of waste disposal facilities within the unincorporated area of the County, and would be imposed at the current rate of 10% of the gross receipts collected, which rate was adopted by ordinance and approved by the Los Angeles County Board of Supervisors on January 22, 1991.

This measure clarifies that the term "operator" includes the proprietor of the landfill; that "gross receipts" includes the totality of income collected, including income from subsidiary or parent companies; and requires that the amount of tax be separately stated on the invoice. Further, this measure amends the process to appeal imposition of the tax, providing operators with the opportunity to have an initial review by the tax administrator before appealing to the Board of Supervisors.

The Landfill Tax has been in effect since January 1991 at the current rate of 10% of gross receipts. Subsequent state court decisions have found that voter approval may be required for certain taxes imposed after 1990. Should the County be sued, an adverse decision could place the Landfill Tax revenues at risk, resulting in a reduction in general funds.

Approval of this measure ratifies the current rate and approves the past collection of the Landfill Tax from operators of landfills and waste disposal facilities in the unincorporated area of the County of Los Angeles.

This measure requires a majority vote of the qualified voters in the County of Los Angeles who cast votes in the election.