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Extend Existing Tax for an Additional Eight Years
City of San Luis Obispo
55% Approval Required
Pass: 6054 / 70.05% Yes votes ...... 2589 / 29.95% No votes
Index of all Measures
Results as of Nov 4 11:17pm, 100.0% of Precincts Reporting (26/26)|
36.0% Voter Turnout (8982/24971)
|Information shown below: Yes/No Meaning | Impartial Analysis | Arguments | Full Text|
Measure Y-06 provided: "The authority to levy the tax imposed by this chapter shall expire eight years from the operative date of this chapter, unless extended by the voters." Unless Measure G-14 is approved by a majority of City voters voting in the November 2014 election, the current ˝ percent local tax will expire after March 31, 2015 and the City will receive no further revenue from the local tax.
Measure G-14 would amend Chapter 3.15 of the City's Municipal Code to authorize the City to continue to levy a ˝ percent local sales tax for another eight years. Measure G-14 would provide: "The authority to levy the tax imposed by this chapter shall expire in eight years, on March 31, 2023, unless extended by the voters."
Measure G-14 would continue the following fiscal accountability provisions included in Measure Y-06: 1) independent annual financial audit; 2) integration of the use of funds into the City's budget and goal setting process; 3) annual citizen oversight meeting.
Measure G-14 would add the following fiscal accountability requirements to Chapter 3.15: 1) "A citizen's commission will be established to provide transparency and maximize City accountability. The Commission will be responsible for reviewing and making budget recommendations directly to the City Council regarding expenditures from the essential services transactions (sales) and use tax, and reporting annually to the community on the City's use of these tax revenues"; 2) "The funds collected through the City of San Luis Obispo essential services transactions (sales) and use tax ordinance shall be accounted for and tracked by the City Treasurer separately to facilitate citizen oversight."
Measure G-14 would amend the existing annual community report requirement in Chapter 3.15 to require that "[a] written report shall be reviewed at a public hearing by the Revenue Enhancement Oversight Commission, and a summary will be provided annually to every household in the community detailing how much revenue is being generated by the measure and how funds are being spent."
A "yes" vote on Measure G-14 means the City will continue to levy a ˝ percent local sales tax for another eight years. A "no" vote means that the current ˝ percent local sales tax will expire and the City will not collect a local ˝ percent tax after March 31, 2015.
s/ J. Christine Dietrick City Attorney, City of San Luis Obispo
|Arguments For Measure G-14||Arguments Against Measure G-14|
|Approving Measure G would renew the half-percent sales tax that has paid for essential improvements in city services since San Luis Obispo voters overwhelmingly approved it in 2006. This revenue has been crucial in preserving and enhancing the quality of life in our city.
Measure G will keep San Luis Obispo moving in the right direction, and we urge you to vote Yes.
Measure G does not increase taxes. It simply renews a tax that voters overwhelmingly approved in 2006.
In all, the half-percent tax has generated about $6.5 million a year, equal to 12% of the city's operating budget.
Importantly, about 72% of the tax has been paid by visitors, not by residents.
We believe city officials have been responsive to residents' needs and priorities, and have invested wisely. The revenue has enabled the city to fix potholes and resurface streets; to acquire open space and improve public parks; to increase and improve bike lanes, and to add police officers to enhance safety downtown and reduce noise in neighborhoods. Annual audits have verified these facts.
And for greater accountability, City Council said the tax should be put to voters for re-approval after eight years. That time has come.
Renewal will reinforce the city's financial stability, and, importantly, these tax dollars will remain under local control. Additionally, a special citizens' oversight commission will be created to monitor future spending and ensure that the revenue will continue to support essential services, such as police and fire protection, senior programs, park maintenance, street repair and open-space acquisition.
As parents and grandparents, as environmentalists and business owners, as concerned citizens and as your neighbors, we enthusiastically support renewal of this half-percent sales tax for another eight years. We strongly urge you to vote Yes on Measure G.
s/ Patricia Andreen,
City advisory body member; former school board president
With Y, City Hall promised much, but delivered little on those promises.
They promised neighborhood improvements. They spent only $10,000 annually fixing dangerous neighborhood sidewalks, but $1,500,000 for fancy designer sidewalks downtown and motel row. Seven years later -- neighborhood sidewalks remain dangerous.
They promised neighborhood flood maintenance. Target's developers got six figures of flood funds. Seven years later -- neighborhood culverts remain dangerously clogged.
During Y, City Hall subsidized developers with sweetheart deals for YOUR public property. One developer got prime downtown PUBLIC land, appraised at $8,800,000, for just $1,100,000, and rented TAXPAYER-OWNED retail space for $0.85 per foot when nearby rents approach $4.
Another developer got a $1,860,000 fee waiver and $500,000 "loan" FROM TAXPAYERS. Chevron, the oil giant which hardly needs your help, may get as much as $20,000,000 from CITY TAXPAYERS to develop a toxic site.
IS THIS WHAT YOU VOTED FOR?
Nor did they tell you Y would finance $6,000,000 a year in higher city salaries, and 23 pensions above $100,000!
City Hall knows you're unhappy with Y's broken promises. So they hired a pollster, who told them: Talk about "accountability."
Measure Y also promised "citizen oversight and independent annual financial audits," but look how ineffective that was! New talk of "accountability" is just electioneering.
THIS TAX CAN BE SPENT FOR ANYTHING!
Don't be fooled again.
Vote NO on G.
s/ Peg Pinard,
Former SLO Mayor/Former SLO County Board of Supervisors Chairperson
Don't be fooled again!
Measure G is the "new" Measure Y + just another tax.
G's proponents promise to use it to preserve open space, make traffic flow, polish tarnished neighborhoods, and pave streets. Who's not for that?
They promised the same with Y, but promises weren't kept. That's because THIS TAX CAN BE SPENT FOR ANYTHING, so election-time promises are meaningless sales pitches, derived from years of polls paid for by you, the city taxpayer, to discover what you'll vote for.
Review of Measure Y expenditures shows voters didn't get what they believed they'd get.
Y collected $6,000,000+ a year. Where did it go? Spending for open space, traffic relief, and street construction didn't change much before and after Y's passage.
WHAT CHANGED WAS SPENDING ON CITY SALARIES AND PENSIONS. Salaries grew about $6,000,000 per year, essentially absorbing Y's tax proceeds. The city compensates too generously: our city manager earns 28% more than the Governor, her predecessor has a $159,000 pension.
This pattern will NOT change under G. And deceptive new promises of "accountability" CANNOT GUARANTEE WHAT IS FUNDED. The city's budget shows future intent: next year 2% of Y's funds go for traffic relief, 3% for open space, 4% for neighborhoods, and 91% for general government expenses including bloated salaries and pensions.
Proponents claim without G the city will lack funds to operate at high standards. Really? The city banks a huge cash reserve + equal to about 34% of its annual expenditures. This "surplus" accumulated year after year, even during the Recession, while the city talked about being broke.
Measure Y's account runs its own unspent cumulative surplus -- $4,300,000 was carried forward last year. This city's not broke.
Its public trust, however, is broken.
Don't be fooled again.
Please vote NO on G
s/ Peg Pinard,
Former SLO Mayor/Former SLO County Board of Supervisors Chairperson
Before Measure Y, previous recessions and ongoing state takeaways of local funds had forced SLO to suspend neighborhood-street paving, cut police and fire positions, stop funding open-space preservation and halt flood-protection programs.
In response, the 2006 ballot said these revenues would be used for:
"street paving and pothole repair; traffic congestion relief; public safety ...; flood protection; senior citizen services/facilities; neighborhood code enforcement; open-space preservation and other vital general purpose services."
This is exactly how the money was spent.
Based on independently audited figures as of June 30, 2013:
Along with employees' significant wage and pension concessions, which save $3.1 million annually, Measure Y has meant increased spending on capital improvements that benefit all residents.
Promises made, promises kept. Please vote YES on Measure G. Keep SLO Great.
s/ Lauren Brown,
Co-Chair Measures A&B/Citizens for Fiscal Responsibility, 2013 Citizen of the Year
|Full Text of Measure G-14|
|WHEREAS, in 2006, the voters of San Luis Obispo approved the San Luis Obispo Essential Services Measure (also commonly known as Measure Y, its 2006 ballot designation) with 64.77% of the vote, establishing a half-cent per dollar sales tax to address fiscal challenges including State takeaways totaling more than $22 million over the prior 15 years, and ongoing State funding reductions of $3 million annually; and
WHEREAS, the purpose of Measure Y was to secure a local revenue source to protect and maintain essential community services such as neighborhood street paving and pothole repair, traffic congestion relief, police protection, fire and paramedic services, flood protection, senior citizen services and facilities, neighborhood code enforcement, open space preservation and other vital general purpose services; and
WHEREAS, the voter's approval of Measure Y in 2006 allowed the City to: restore its neighborhood paving and flood protection programs; restore sworn police positions that had been cut, as well as restore the City's Fire Marshal to a full-time position; and restore its open space acquisition program, aiding in the purchase of portions of the Irish Hills, Stenner Canyon, and Reservoir Canyon natural reserves; and also gave the City the ability to provide added services for residents, including hiring two neighborhood services specialists, hiring two downtown daytime police patrol officers, and hiring a ranger services maintenance worker; and
WHEREAS, the City's financial challenges continued after the adoption of Measure Y due to the Great Recession + which impacted all of the City's major revenue sources including property tax, transient occupancy tax, and sales tax + but even during the Great Recession, the City was still able to maintain a high level of service for its residents; and,
WHEREAS, due to Measure Y revenue and the financial stability created by City actions + including (1) compensation reductions agreed to by employees saving the City over $3 million in ongoing, annual savings, and (2) pension reform efforts that require employees to pay their share of pension costs, and implementation of three tiers of retirement benefits so that, over time, the cost to the City for retirement benefits for new public employees will be significantly reduced + the City has invested in new Capital Improvement Projects, such as the Santa Rosa Skate Park, the Bob Jones Trail bridge at Los Osos Valley Road, and is in a position to make new open space acquisitions in the City's greenbelt; and
WHEREAS, the City Council appointed a 10-person citizen advisory committee to analyze the City's stewardship of Measure Y resources and report back to the City Council with its recommendations, and following several meetings, a public opinion survey, a public open house, and deliberations among the committee members, the committee recommended that the City Council place a measure before the voters to extend the Essential Services Sales and Use Tax for another eight years; and
WHEREAS, the City's Essential Services Sales and Use Tax includes substantial accountability measures including: requirements for independent annual financial audits; integration of use of funds into the City's budget and goal-setting process; annual community reports; and annual citizen engagement meetings; and
WHEREAS, the City Council desires to include additional accountability measures, including a Citizen's Revenue Enhancement Oversight Commission and a new Fiscal Responsibility Philosophy to increase transparency and accountability and to ensure the expenditure of revenue measure funds in alignment with evolving community priorities, as defined through citizen engagement and City Council direction; and
WHEREAS, the City's Essential Services Transactions (Sales) and Use Tax Ordinance is found in Chapter 3.15 of the City's Municipal Code; and
WHEREAS, Section 3.15.03 of this Chapter sets forth a expiration date of March 31, 2015, at which time Chapter 3.15 will expire, unless extended by the voters of the City at an election called for that purpose; and
WHEREAS, the City Council desires to place a measure before the voters in the November 2014 General Election to extend the City's existing one-half percent Transactions and Use Tax, Chapter 3.15, for another eight years, to March 31, 2023.
NOW, THEREFORE, BE IT ORDAINED by the Council and the People of the City of San Luis Obispo as follows: SECTION 1. Chapter 3.15 of the City's Municipal Code is hereby amended and re-enacted in full to read as follows:
Chapter 3.15 ESSENTIAL SERVICES TRANSACTIONS (SALES) AND USE TAX
3.15.010 Title. This chapter shall be known as the "city of San Luis Obispo essential services transactions (sales) and use tax ordinance." The city of San Luis Obispo hereinafter shall be called the "city." This chapter shall be applicable in the incorporated territory of the city.
3.15.020 Purpose. This chapter 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 protect and maintain essential services and facilities-- such as open space preservation; bike lanes, sidewalks and other traffic congestion relief projects; public safety; neighborhood street paving and code enforcement; flood protection; senior citizen programs including services and facilities; and other vital general purpose services and capital improvement projects --by extending a general purpose retail transactions and use tax of one-half percent 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 general purpose tax chapter, which shall be operative if two-thirds of the council and a majority vote of the electors voting on the measure, vote to approve the extension of this general purpose revenue source at an election called for that purpose.
B. To adopt a retail transactions and use tax chapter 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 chapter that imposes a tax and provides a measure therefor 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 chapter 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 recordkeeping upon persons subject to taxation under the provisions of this chapter.
3.15.030 Eight-year sunset. The authority to levy the tax imposed by this chapter shall expire in eight years, on March 31, 2023, unless extended by the voters.
3.15.040 Fiscal accountability provisions--Citizen oversight and independent annual financial audits. Along with the city's ongoing commitment to citizen involvement as a fundamental principle of good government, specific citizen oversight and fiscal accountability provisions are hereby established as follows:
A. Revenue Enhancement Oversight Commission. A citizen's commission will be established to provide transparency and maximize City accountability. The Commission will be responsible for reviewing and making budget recommendations directly to the City Council regarding expenditures from the essential services transactions (sales) and use tax, and reporting annually to the community on the City's use of these tax revenues.
B. Accounting and Tracking Expenditures. The funds collected through the City of San Luis Obispo essential services transactions (sales) and use tax ordinance shall be accounted for and tracked by the City Treasurer separately to facilitate citizen oversight.
C. Independent Annual Financial Audit. The amount generated by this 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.
D. Integration of the Use of Funds into the City's Budget and Goal-Setting Process. The estimated revenue and proposed use of funds generated by this measure shall be an integral part of the city's budget and goal-setting process, and significant opportunities will be provided for meaningful participation by citizens in determining priority uses of these funds.
E. Annual Community Report. A written report shall be reviewed at a public hearing by the Revenue Enhancement Oversight Commission, and a summary will be provided annually to every household in the community detailing how much revenue is being generated by the measure and how funds are being spent.
F. Annual Citizen Oversight Meeting. An invitation will be extended each year to the entire community inviting them to participate in a forum to review and discuss the use of the revenue generated by this measure. City staff will also be available to meet with any group that requests a specific briefing with their members to discuss and answer questions about the revenues generated by the measure and their uses.
3.15.050 Transactions (sales) 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 percent 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 chapter.
3.15.060 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 chapter for storage, use or other consumption in said territory at the rate of one-half percent 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.
3.15.070 Operative date. "Operative date" means the first day of the first calendar quarter commencing more than one hundred ten days after the adoption of the ordinance codified in this chapter.
3.15.080 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 chapter; 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.
3.15.090 Place of sale. For the purposes of this chapter, 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.
3.15.100 Adoption of provisions of state law. Except as otherwise provided in this chapter 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 chapter as though fully set forth herein.
3.15.110 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:
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 chapter.
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. (Ord. 1495 § 11, 2006)
3.15.120 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 chapter.
3.15.130 Exemptions and exclusions. The following transactions shall be exempted and excluded: 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:
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 section, 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 chapter.
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 chapter.
5. For the purposes of subsections (B)(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 chapter, the storage, use or other consumption in this city of tangible personal property:
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 chapter.
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 chapter.
5. For the purposes of subsections (C)(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 subsection (C)(7) of this section, 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 chapter 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.
3.15.140 Amendments. All amendments subsequent to the effective date of this chapter 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 chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.
3.15.150 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 chapter, 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 2. A summary of this ordinance, together with the names of Council members voting for and against, shall be published at least five (5) days prior to its final passage, in The Tribune, a newspaper published and circulated in this City. This ordinance shall go into effect upon adoption by the voters.