HomeMy WebLinkAboutR-11145 calling and giving notice of the holding of a General Municipal Election to be held Tuesday, November 3, 2020, for submitting to the Voters a Local Transaction (Sales) and Use TaxR 11145
RESOLUTION NO. 11145 (2020 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, CALLING AND GIVING NOTICE OF THE
HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD
TUESDAY, NOVEMBER 3 , 2020, FOR SUBMITTING TO THE VOTERS
A QUESTION WHETHER TO EXTEND THE EXISTING, VOTER-
APPROVED LOCAL TRANSACTION (SALES) AND USE TAX AT A 1.5¢
RATE, UNTIL ENDED BY VOTERS AND CONTINUE THE VITAL ROLE
OF THE CITIZENS REVENUE ENHANCEMENT COMMISSION TO
ENSURE FUNDS ARE SPENT CONSISTENT WITH COMMUNITY
PRIORITIES
WHEREAS, a General Municipal Election on November 3, 2020, has been called for the
purpose of the election of officers by Resolution No. 11143 (2020 Series), adopted on July 7, 2020;
and
WHEREAS, the Elections Code and applicable local law provide the Council with the
authority to submit a ballot measure to the electorate; and
WHEREAS, the City Council desires to request the voters of San Luis Obispo to extend
and enhance Measure G (2014) locally-controlled funding by enacting an additional one (1)-cent
Local Transactions and Use Tax (Sales Tax) for a combined rate of one and half (1.5)-cent to
remain in effect until ended by voters; and
WHEREAS, in 2014, over 70% of San Luis Obispo voters approved a renewal of a local
transaction (sales) and use tax funding measure known as Measure G, providing a reliable source
of locally controlled funding that cannot be taken away by the state; and
WHEREAS, this voter-approved local funding has provided essential services and
maintained City facilities, including preserving open space, fire and community safety, street and
pothole repairs and other vital services and capital improvement projects that protect our local
quality of life; and
WHEREAS, approximately 70% of sales tax revenue collected by San Luis Obispo is
generated by tourists and visitors to our City, ensuring that visitors are paying their fair share to
use our community resources and infrastructure; and
WHEREAS, over the past year, City staff have engaged and received input from over a
thousand community members on their top priorities and needs; and
WHEREAS, the overwhelming majority of residents expressed a desire to maintain and
extend Measure G’s locally-controlled funding; and
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WHEREAS, one in every two calls to the San Luis Obispo Fire Department are requests
to respond to medical emergencies or rescues, and locally-controlled funding is critical to continue
to maintain firefighter-paramedic staffing, infrastructure, life-saving/personal protective
equipment, and communications technology to save lives in any type of natural disaster or
emergency; and
WHEREAS, the impacts of coronavirus (COVID-19) on the local economy, including loss
of jobs and closure of businesses, may take years to recover from. A reliable, local funding source
will help invest in the businesses in our city and our downtown area through economic recovery
programs like Shop Local and local business financing, to make it easier to help businesses thrive
and retain and hire more local employees; and
WHEREAS, homelessness is a growing problem in San Luis Obispo and this measure will
allow the City to provide ongoing and new resources, for which the City does not receive any
significant direct county, state, or federal funding, to assist residents and families who are
experiencing homelessness or are on the verge of being homeless, while ensuring our public areas
are clean, safe and secure for everyone; and
WHEREAS, maintaining and protecting creeks from pollution, preserving and
maintaining open space, parks and other natural areas; providing youth and senior services and
helping local businesses will support San Luis Obispo’s economic recovery, stability and
resiliency efforts; and
WHEREAS, any extension and enhancement of existing, voter-approved funding will
continue to require a citizen revenue enhancement oversight commission, mandatory financial
audits, and yearly reports to the community to ensure that funds are spent consistent with
community priorities, and this type of sales tax is not applied to prescription medication or food
purchased as groceries.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis
Obispo, as follows:
SECTION 1. That the City Council, pursuant to its right and authority, does order
submission to the voters at the General Municipal Election on Tuesday, November 3, 2020, the
following question:
City of San Luis Obispo Community Services/Investment.
Shall an ordinance to provide funding to protect City of San Luis
Obispo’s financial stability; maintain fire/community safety, health
emergency/disaster preparedness; protect creeks from pollution;
address homelessness; keep public areas clean/safe; retain local
businesses; maintain youth/senior services, streets, open space/natural
areas, and other general services, by extending voter-approved funding
at a 1.5¢ rate, providing approximately $21,600,000 annually until
ended by voters; requiring audits/all funds used locally, be adopted?
YES
NO
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SECTION 2. That the proposed complete text of the ordinance submitted to the voters is
attached as Exhibit A to this resolution, and a summary shall be published as part of the ballot
materials, and a complete copy shall be made available for public review in the office of the City
Clerk.
SECTION 3. In all particulars not recited in this resolution, the election shall be held and
conducted as provided by state law, governing the conduct of municipal elections, unless provided
otherwise by local Charter or ordinance.
SECTION 4. Notice of the time and place of holding the election is hereby given and the
City Clerk is authorized, instructed and directed to give further notice or additional notice of the
election, in time, form and manner as required by law.
SECTION 5. That the ballots to be used at the election shall be in form and content as
required by law.
SECTION 6. The City Clerk is hereby directed to file a certified copy of this resolution
with the San Luis Obispo County Board of Supervisors and Clerk-Recorder.
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SECTION 7. That the City Clerk shall certify to the passage and adoption of this
resolution.
Upon motion of Council Member Pease seconded by Council Member Stewart, and on the
following roll call vote:
AYES: Council Member Christianson, Pease, Stewart, Vice Mayor Gomez and
Mayor Harmon
NOES: None
ABSENT: None
The foregoing resolution was adopted this 21st day of July 2020.
____________________________________
Mayor Heidi Harmon
ATTEST:
____________________________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
_____________________________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, on ____________________.
____________________________________
Teresa Purrington
City Clerk
O 1686
ORDINANCE NO. 1686 (2020 SERIES)
AN ORDINANCE OF THE CITY COUNCIL AND THE PEOPLE OF THE
CITY OF SAN LUIS OBISPO, CALIFORNIA, AMENDING EXISTING
CHAPTER 3.15 (ESSENTIAL SERVICES TRANSACTIONS (SALES) AND
USE TAX OF THE SAN LUIS OBISPO MUNICIPAL CODE AND
REENACTING IN FULL AMENDED CHAPTER 3.15 (COMMUNITY
SERVICES AND INVESTMENT) IMPOSING A GENERAL
TRANSACTIONS (SALES) AND USE TAX TO BE ADMINISTERED BY
THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
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 local transaction (sales) and use 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, in 2014, the voters of San Luis Obispo approved the San Luis Obispo
Essential Services Measure (also commonly known as Measure G, its 2014 ballot designation)
with 70.32% of the vote, renewing the half-cent per dollar local transaction (sales) and use tax to
continue protecting and maintaining essential services and facilities, to end March 31, 2023 unless
renewed by voters; and
WHEREAS, the revenue from Measure G has funded approximately 30% of essential
services and 70% of maintaining City facilities but has not been sufficient to fund the level of
services, maintenance, and infrastructure improvements the community has identified as priorities;
and
WHEREAS, one in every two calls to the San Luis Obispo Fire Department are responses
to medical emergencies or rescues, and locally-controlled funding is critical to maintain firefighter-
paramedic staffing, infrastructure, life-saving/personal protective equipment, and communications
technology to save lives in any type of natural disaster or emergency; and
WHEREAS, the impacts of coronavirus on the City’s local economy, including loss of
jobs and business closures, may take years to recover from and a reliable source of local funding
will assist in businesses and downtown investment through economic recovery programs like Shop
Local; and
WHEREAS, the City's Essential Services Transaction (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
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WHEREAS, the City’s Essential Services Transaction (Sales) and Use Tax also includes
an additional accountability measure, a Citizen's Revenue Enhancement Oversight Commission,
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, approximately 70% of sales tax revenue collected by San Luis Obispo is
generated by tourists, visitors, and commuters ensuring that visitors are paying their fair share to
use the City’s community resources and infrastructure; and
WHEREAS, the City's existing Essential Services Transactions (Sales) and Use Tax
Ordinance is found in Chapter 3.15 of the City's Municipal Code; and
WHEREAS, Section 3.15.030 of this Chapter sets forth an expiration date of March 31,
2023, 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, this proposed Measure G extension and enhancement will continue to require
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; annual citizen engagement meetings; and the oversight role of the Citizen's
Revenue Enhancement Oversight Commission; and
WHEREAS, the COVID-19 pandemic’s economic impacts on the community, local
businesses, and City finances is unprecedented and an extension of Measure G and enhancement
of the existing local transactions (sales) and use tax by an additional one (1)-cent per dollar for a
total rate at one and half (1.5)-cents per dollar will protect and improve the level of City services,
and maintenance and improvements to infrastructure the community values most; and
WHEREAS, the funding will support San Luis Obispo’s economic recovery, stability and
resiliency to protect and maintain residents’ quality of life.
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:
Ordinance No. 1686 (2020 Series) Page 3
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Chapter 3.15
COMMUNITY SERVICES AND INVESTMENT TRANSACTIONS (SALES) AND USE
TAX
3.15.010 Title.
This chapter shall be known as the “City of San Luis Obispo community services and investment
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 general municipal purposes, and
directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To provide funding to protect City of San Luis Obispo’s financial stability; maintain fire,
community safety, health emergency, disaster preparedness; protect creeks from pollution, address
homelessness; keep public areas clean/safe; retain local businesses; repair streets; maintain
youth/senior services, streets, open space/natural areas, and other general services by extending an
existing, voter-approved, general purpose retail transactions (sales) and use tax of one-half (.5)
cent per dollar and enhancing the local transactions (sales) and use tax by an additional one (1)
cent per dollar; at a total rate of one and one half (1.5) cent per dollar (1.50% of the gross receipts)
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 of the electors voting on the measure vote to approve the extension and
enhancement 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 transactions 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 California Department of Tax and Fee
Administration 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
California Department of Tax and Fee Administration 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.
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3.15.030 Termination Date.
The authority to levy the tax imposed by this chapter shall expire when ended by the voters of the City.
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 meeting 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 reve nue
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 (physical merchandise) at retail, a tax is hereby
imposed upon all retailers in the incorporated territory of the City at the total rate of one and one half
percent (1.5%) 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 chapter, prior to which the tax rate shall
be as previously imposed by voter approval of Measure G (November 2014).
Ordinance No. 1686 (2020 Series) Page 5
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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 (physical merchandise) purchased from any retailer for storage, use or other
consumption in said territory at the rate of one and one half percent (1.5%) of the sales price of
the property on and after the operative date of this chapter, prior to which the tax rate shall be as
previously imposed by voter approval of Measure G (November 2014). 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” for purposes of the one percent and one half percent (1.5%) Transaction (Sales)
and Use Tax (TUT) rate 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. Until the
Operative Date, the TUT shall continue to be levied and collected at a rate of one-half (.5%), as
previously approved by San Luis Obispo voters.
3.15.080 Contract with state.
Prior to the operative date, the City shall contract with the California Department of Tax and Fee
Administration 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
California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration.
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:
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1. The word “state” is used as a part of the title of the State Controller, State Treasurer,
State Board of Control, California Department of Tax and Fee Administration, 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 California
Department of Tax and Fee Administration, 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.
1. A retailer engaged in business in the “City” shall also include any retailer that, in the
preceding calendar year or the current calendar year, has total combined sales of tangible
personal property in this state or for delivery in the state by the retailer and all persons
related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes
of this section, a person is related to another person if both persons are related to each other
pursuant to Section 267(b) of Title 26 of the United States Code and the regulations
thereunder.
3.15.120 Permit not required.
If a seller’s permit has been issued to a retailer under Section 60 67 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:
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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 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:
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 chapter.
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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 the City 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.
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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
New Times, a newspaper published and circulated in this City. This ordinance shall go into effect
upon adoption by the voters.
INTRODUCED on the 21st day of July 2020 by the Council of the City of San Luis Obispo
on the following vote:
AYES: Council Member Christianson, Pease, Stewart, Vice Mayor Gomez and
Mayor Harmon
NOES: None
ABSENT: None
PASSED AND ADOPTED by the Voters of the City of San Luis Obispo on November 3,
2020 by the following vote tally:
AYES:
NOES:
FINALLY ADOPTED following declaration of the vote by the City Council on December
_______, 2020
____________________________________
Mayor Heidi Harmon
ATTEST:
____________________________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
_____________________________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, on __________________.
____________________________________
Teresa Purrington, City Clerk