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San Luis Obispo County, CA November 4, 2014 Election
Measure F-14
An Ordinance of the City of Atascadero
City of Atascadero

Majority Approval Required

Pass: 3852 / 59.03% Yes votes ...... 2674 / 40.97% No votes

See Also: Index of all Measures

Results as of Nov 4 11:17pm, 100.0% of Precincts Reporting (16/16)
42.5% Voter Turnout (6808/16031)
Information shown below: Impartial Analysis | Arguments | Full Text

The proposed tax would be a "general tax," meaning that revenues raised from the tax would go into the City's general fund to fund any lawful City program, improvement, or service, including, but not limited to, the repair of neighborhood roads and aging roadways and other vital City services. The City would not be required to use the revenues raised by the measure for any special purpose or for any particular program or service

Impartial Analysis from City Attorney, City of Atascadero
On June 24, 2014, the Atascadero City Council voted unanimously to place Measure F-14 on the ballot. Measure F-14 asks the voters to enact a one-half of one percent ( of 1%) transactions and use tax rate on retail sales within the City of Atascadero. If approved, this tax will add 50 cents to each $100 of taxable sales.

California Revenue and Taxation Code section 7285.9 authorizes the City of Atascadero to levy a General Transactions and Use Tax (i.e. sales tax) so long as the tax is approved by two-thirds of the City Council and a majority of the voters voting in an election on that issue. If approved by the voters, the tax would become effective on April 1, 2015.

The proposed tax would be a "general tax," meaning that revenues raised from the tax would go into the City's general fund to fund any lawful City program, improvement, or service, including, but not limited to, the repair of neighborhood roads and aging roadways and other vital City services. The City would not be required to use the revenues raised by the measure for any special purpose or for any particular program or service.

Measure F-14 contains the following fiscal accountability provisions to assist citizens in assessing if the additional sales tax revenues have been used in meeting community priorities: 1) a permanent "Citizens' Oversight Committee" shall annually review revenues and expenditures from the collection of the tax; 2) an Annual Road Report shall be prepared by the City no later than the last day of the sixth month following the end of each City fiscal year and submitted to the Citizens' Oversight Committee for review, and the Committee will submit their findings and conclusions to the City Council; and 3) the amount generated by the new revenue source and how it was used shall be included in the annual audit of the City's financial operations by an independent certified public accountant.

The proposed tax will sunset and be repealed in twelve (12) years and could not be collected after that time unless a majority of the voters voting in an election on that issue approves an extension or reauthorization of the tax.

The proposed tax would be paid in addition to the current sales tax. Like the current sales tax, the proposed tax would be imposed upon the sale of all tangible personal property sold at retail within the City of Atascadero, as well as upon the storage, use or other consumption of tangible personal property purchased from any retailer within the City of Atascadero. The current sales tax rate within the City (including state and local sales taxes) is seven and one-half percent (7.5%). If this measure is approved by voters, the total sales tax within the City of Atascadero will be eight percent (8%). The proposed tax would be applied equally to residents and nonresidents making purchases in the City of Atascadero.

s/ BRIAN PIERIK City Attorney, City of Atascadero

 
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Arguments For Measure F-14 Arguments Against Measure F-14
Atascadero is rapidly approaching a road crisis in our neighborhoods. Over the last several years we have not been able to devote adequate resources toward the maintenance of our roads.

Over Fifty-Six (56%) percent of our City maintained roadways are currently in fair or poor condition meaning that they are badly in need of repair and maintenance. If we do not come together as a community to address this problem our roads will continue to rapidly deteriorate.

To address this need the City Council unanimously put Measure F-14 on the ballot to increase the local sales tax one half cent for twelve years. The funds raised will be used in Atascadero for the maintenance and repair of our neighborhood roads.

Safeguards have been put into the measure to ensure that the funds are used wisely and only used to fix our roads including:

- Measure E-14 was put on the ballot so Atascadero can direct that the money will be spent to fix our neighborhood roads.
- A citizen Advisory Committee will be created to oversee how the funds are spent.
- An annual roads report and an annual independent audit will be prepared and distributed to residents.
- The additional sales tax will "sunset" (be eliminated) after twelve years.
- The funds cannot be seized by the state and they must be spent locally in our community.

The State and the County do not have the resources to maintain our roads. We must come together as a community and solve this problem.

Please join us in voting Yes on Measure F-14. Visit http://www.fixatascaderoroads.com to find out more.

s/ Tom O'Malley, Mayor
s/ Roberta Fonzi, City Council Member
s/ Grigger Jones, Chairman, Atascadero Chamber of Commerce
s/ Edith "Edie" Knight
s/ Edward A. Veek

Rebuttal to Arguments For
Proponents of additional taxes contend: "We have not been able to devote adequate resources toward maintenance of our roads"... Now, there's the rub. The "We" is the very council that allocates the millions of dollars of the city's budget. Instead of using that money to maintain the streets FIRST... it is used to satisfy other political demands......like an unearned six figure plus send off to a departing police chief or building street medians only to rip them out.

Tax and tax; spend and spend! The primary obligation of the elected council is to marshal the city's resources wisely. When those elected to administer the millions annually choose to satisfy constituents that want the money for other agendas ........ guess what? Indeed, those assets will not be used to repair "roadways ..in.. poor condition". The council would rather collect higher taxes than make a hard decision; it shifts the guilt for deteriorating infrastructure to stingy you, the taxpayer. Can we really believe that the "state" can't confiscate locally collected taxes in a city where a still unbuilt Walmart store started in 2007 outlaws convenient commercial plastic bags, and allows streets to deteriorate? "We must come together as a community and solve this problem." We can! The solution is to spend tax money on streets - FIRST. We need leadership with integrity to do the job, not just impose higher taxes. Vote NO.

s/ John Paul Daly

Better roads good! Higher taxes bad! Can Atascadero voters reconcile this dilemma? YES, they can.

Political leadership with integrity can direct the city's resources to establish priorities that best serve the public.

Streets should be at the top of that list. Everybody uses and depends on them.

But the roads lack a vocal constituency. No throng of parents wanting playgrounds, no employee unions, and no organization of business or labor show up to defend streets. So the council allocates money to appease the loudest demands. Roads, arguably the most ubiquitous and important service for which the city is responsible, ends up with a paltry 8% of the annual budget.

Atascadero voters deserve decent streets and officials with the spine to protect them. The voters do not deserve yet higher taxes. Please vote NO on Measure F-14.

s/ John Paul Daly

Rebuttal to Arguments Against
Atascadero is at a crossroads. Our neighborhood roads are rapidly failing and our community does not have the resources necessary to fix and maintain them. Unless our community comes together to fix our neighborhood roads they will continue to rapidly fail due to deferred maintenance.

Saying that more revenue is not needed and that City Hall should just do more with less is not an answer to our neighborhood road maintenance problem. The State and the County do not have the resources to maintain our roads. We must come together as a community and solve our road maintenance problem together.

The funds raised through Measure F-14 have strict local controls and will be used in Atascadero for the maintenance and repair of our neighborhood roads. The funds cannot be taken by the state for any reason and they must be spent locally in our community.

Please join us in voting Yes on Measure F-14 so that Atascadero has the resources to fix and maintain our neighborhood roads.

Visit http://www.fixatascaderoroads.com to find out more.

s/ Brian Sturtevant, Mayor Pro Tem
s/ Bob Wilkins, First Atascadero Mayor
s/ Barbie Butz

Full Text of Measure F-14
Section 1. TITLE. This ordinance shall be known as the Atascadero Transactions and Use Tax Ordinance. The city of Atascadero hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

Section 2. 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.

Section 3. PURPOSE. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To impose a retail transactions and use 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 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.

Section 4. 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.

Section 5. 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 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.

Section 6. 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.

Section 7. USE TAX RATE. 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 0.5 % of the sales price of the property. 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.

Section 8. 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 1 (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,

Section 9. 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 therefore. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;

b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.

4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.

Section 10. 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.

Section 11. EXEMPTIONS AND EXCLUSIONS.

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales 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 transactions tax the gross receipts from:
1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.
2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

Section 12. AMENDMENTS. 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.

Section 13. 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.

Section 14. CITIZENS' OVERSIGHT COMMITTEE. There shall be a permanent citizens' advisory committee called the "Citizens' Oversight Committee" (hereafter "Committee") which shall annually review revenues and expenditures from the collection of the tax. The committee shall have 9 members. Seven members shall be appointed to the committee by individual Atascadero community groups. Two members shall be appointed by the City Council. Appointees shall be residents of the City; however, no member of the Committee shall be an elected official.

Section 15. ANNUAL ROAD REPORT. An Annual Road Report shall be prepared by the City no later than the last day of the sixth month following the end of each City fiscal year. The Report shall be submitted to the Citizens' Oversight Committee for review. The Committee will submit their findings and conclusions to the City Council. The Report will also be made available to the public. The Annual Road Report shall detail the prior fiscal year's activities related to the retail transaction and use tax. The Report shall include revenues generated by the Transaction and Use Tax, expenditures (in summary form), funds carried over from previous fiscal years, and any remaining funds to be carried over for expenditure in subsequent fiscal years.

Section 16. INDEPENDENT ANNUAL FINANCIAL AUDIT. The amount generated by this new general purpose revenue source and how it was used shall be included in the annual audit of the City's financial operations by an independent certified public accountant.

Section 17. TWELVE-YEAR SUNSET. The authority to levy a retail transaction and use tax shall expire twelve years from the operative date of this ordinance, unless extended by the voters of the City in the manner provided by law.

Section 18. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect 10 days after the election results are declared by the City Council (CA Elections Code 9217). The operative date (Section 2) will be the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, which will be April 1, 2015.

Section 19. 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 20. PUBLISHING OF ORDINANCE. A summary of this ordinance, approved by the City Attorney, shall be published twice: at least five days prior to its final passage in the Atascadero News, a newspaper published and circulated in the City of Atascadero, and; before the expiration of fifteen (15) days after its final passage, in the Atascadero News, a newspaper published and circulated in the City of Atascadero. A copy of the full text of this ordinance shall be on file in the City Clerk's Office on and after the date following introduction and passage and shall be available to any interested member of the public.


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