HomeMy WebLinkAboutr 10545 Request County Consolidate Election November 4 2014.pdfRESOLUTION NO 10545 (2014 Series)
A RESOLUTION'OFTHE CITY COUNCIL Ol' 1 11 E CI 11' Of- SAN LUIS
OBISPO, CALIFORNIA, REQUESTING THE SAN LUIS OBISPO COUN "I Y
BOARD OF SUPERVISORS 1'0 CONSOLIDATETHE GENERAL MUNICIPAL
ELECTION ON "TUESDAY, NOVEMBER 4, 2014, WITH THE S "I ATE \VIDE
GENERAL ELECTION TO BE HELD ON THAT DATE
WHEREAS, the Gnv Council of the City of San LUIS Obispo has called a General
Municipal Election to be held on November 4 2014 for the purpose of submitting to the voters a
question relating to a local revenue measwe and
WHEREAS, it is desuable that the General Municipal Election be consolidated with the
Statewide General Election to be held on the same date and that within the Cite the precincts
polling placers and election officers of the two elections be the same and that the Count\, Election
Department of the County of San Luis Obispo canvass the returns of the General Municipal
Election and that the election be held in all respects as if there were only one election
NOW, TIIEREMRE, BE IT RESOLVED that the Council of the City of San Luis
Obispo does declare determine and order as follows
SECTION I Pursuant to the requirements of the Section 10403 of the Elections Code the
Board of Supervisors of the County of San Luis Obispo is hereby requested to consent and agree
to order the consolidation of the General \qunicipal Election with the Statewide General Election to
be held on Ilresday November 4 2014 for the purpose of submitting to the voters a question
relating to a local revenue measure
SECTION 2 That a measure is to appear on the ballot as follows
"To protect and maintain essential services and Iaulittes — Such as open
space preservation bike lanes and sidewalks public safety yes
neighborhood street paying and code enfoicement Flood protection
senior programs and other vital services and capital improvement
projects — shall the City s Municipal Code be amended to e\tcnd the
current one -half percent local sales tai for eight vears with
independent annual audits public goal - setting and budgeting and a NO
Citizens Oversight Comnmssion9
SECTION 3 The Board of Supervisors is requested to certify the results of the canvass of
the returns of the General Municipal Election to the Council of the City of San Luis Obispo which
shall thereupon declare the results thereof
R 10545
Resolution No 10545 (2014 Series)
Page 2
SECTION 3 1 he Board of Supervisors is hereby requested to issue instructions to the
County Clerk and Registrar of Voters to tale any and all steps necessary for the holding of said
General Municipal Election The City will pay its pro rata share of extra costs incurred by the
County in consolidating the elections pursuant to Section 51350 of the Government Code
SECTION 4 The City Clerk is hereby directed to file certified copies of this resolution
with the Board of Supervisors the County Clerk and the Registrar of Voters of the County of San
Luis Obispo
SECTION 5 That the City Clerk shall eertily to the passage and adoption of this
resolution
Upon motion of vice Mayor Christianson seconded by Council Member Ashbaugh and
on the following roll call vote
AYES Council Members Ashbaugh and Smith Vice Nlavor Christianson and
Mayor Mar\
NOES Council Member Carpenter
ABSENT None
The foregoing resolution was adopted this 1 st day of July 2014
ATTEST
APPROVED AS T ORM
L,XJ Christine Dietnck
City Attorney
May r an Mari
E\htbit A
ORDINANCE NO (2014 Series)
AN ORDINAN'CEOFTHE CITY COUNCIL AND THE PEOPLE OF 7111:
CITY OF SAN LUIS OBISPO, CALIFORNIA, ArNIENDING CHAPTER 3 li OF THE
MUNICIPAL CODE TO EXTEND THE EXISTING "ESSEN'l IAL SERVICES
TRANSACTIONS (SALES) AND USE TAX," FOR AN ADDITIONAL EIGHT YEARS
(MARCH 31, 2023), TO BE ADN1iNISTERED BY THE STATE 130ARD OF
EQUALIZATION, UPDA7ETHE PURPOSE S 'IATEi\7ENT, AND 1'RO \'I DE FOR
ADDITIONAL CITIZEN OY EIZSIGH' 1' ANDACCOUN'I'IN(.'I'RANSI'ARENC)'
WHEREAS, in 2006 the voters of San LUIS Obispo approved the San Luis Obispo
Essenual Seivtces Measure (also commonly kno«n as Measure Y its 2006 ballot designation)
with 64 77% of the vote establishing a half -cent per dollar sales tai to address fiscal challenges
including State takeaways totaling more than S22 mullion over the prior 16 years and ongoing
State funding reductions of S3 mullion amtually and
WHEREAS, the purpose of A- leasure Y was to secure a local revenue source to
protect and maintain essential community services such as neighborhood sweet paying and
pothole repair traffic congestion telief police piotection lire and paiamedic services
flood protection senior citizen services and facilities neighborhood code entorcement open
space preservation and other vital general purpose sen ices and
WHEREAS the voter s appioval of Measure 1 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 file i%- larshal to a full -time positron and testorc its open
space acqursmon program aiding in the purchase of portions of the Irish Hills Stenner Canyon
and Reseivon Canyon natural reserves and also gave the City the ability to provide added
services for residents including hirutg mo neighborhood services specialists lining two
downtown daytime police patrol officers and hn ing a ranger set vices maintenance %vorkei and
WHEREAS the City s finanual challenges continued after the adoption of Measure Y
clue to the Great Recession — which impacted all of the City s mayor revenue sources including
property tas transient occupancy tat and sales tay — but even dunng the Great Recession the
City was still able to maintain a high level of service for its residents and
WHEREAS, clue to Measure Y Ie\emle and the financial stability created by City
actions — including (I) compensation reductions agreed to by employees saving the Curs over
$3 nulhon m ongoing annual savings and (2) pension reform etforts that require employees to
pay then 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 «ill be
stgmficantly reduced — the City has invested to new Capital Improvement Projects such as the
Santa Rosa Skate Park the Bob ]ones Trail bridge at Los Osos Valley Road and is in a positron
to make new open space acquisitions in the City s greenbelt and
Ordinance No (2014 Series) Exhibit A
Page 2
WHE -RUAS, the Cite Council appointed a 10- person citizen advisory committee to
analyze the City s stewardship of Mcasure Y resources and report back to the Cin Council with
its recommendations and followin,o several mectings a public opinion SI1lVt V a public open
house and deliberations anion.- the committee membeis the committee recommended that the
City Council place a measure before the voters to extend the Essential Scivices Sales and Use
I a\ f6i anothei eight years and
WHEREAS, the City s Essential Services Sales and Use Tai includes substantial
accountability measures including requirements for independent annual financial audits
integration of use of funds into the City s budget and goal- setting piocess annual communny
It-ports and annual citizen engagement meetings and
WHEREAS, the City Counul desires to include additional accountabiluv measures
Including a Citizens Revenue Enhancement Oversight Commission and a new fiscal
Responsibility Philosophy to increase transpaiemev and accountability and to ensure the
capcndnure of icvcnuL mcasuic IundS in alignment with cvolvui - communny priorities as
defined through citicen engagement and City Council direction and
WHEREAS the City's ESSf mldl Services I- iauSadions (Sales) and Use I -a\ Ordinance
is found in Chaptei 3 15 of the City'S Municipal Code and
WHEREAS Section 3 15 03 of this Chapter sets forth a expiration date of -latch 31
2015 at which time Chaptei 3 15 will expire unless e\tcnded by the voters of the Cite at an
clecuon called lot that purpose and
WHEREAS the City Council desues to place a measure before the voters in the
November 2014 Geneial Election to extend the City's existing one -hall peicent I- iansactions
and Use "1 a\ Chapter 3 15 for another eight veins to March 31 2023
NOW, "THEREFORE, BI, - 11 ORDAINED by the Council and the People of the
Cite of San Luis Obispo as follows
SUCTION 1 Chapter 3 15 of the City s Municipal Codc is hueby amended and re-
enacted in full to read as follows
Chaptei 3 15
ESSENTIAL SERVICES TRANSACTIONS (SALES) AND USE -TAX
3 15 010 Title _
Phis chapter shall be known as the city of San Luis Obispo essential services transactions
(sales) and use tai ordinance The city of San Luis Obispo hereinafter shall be called the city
This chapter shall be applicable in the incorporated terntoty of the city
Ordinance No (2014 Series)
Page 3
3 f> 020 Purpose _ _
E\htbu A
This chapter is adopted to achieve the followmg among other ptuposes and directs that the
piovisions hereof be interpreted in older to accomplish those purposes
A To protect and maintain essential services and facilities— such as open space preservation
bile 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
e\tendmg a general purpose retail uansacuons and use tai of one -hall percent in accordance with
the provisions of Part 1 6 (commencing with Section 7251) of Division 2 of the Revenue and
Ta\auon Code and Section 7255 9 of Part 1 7 of Division 2 which authorizes the env to adopt
this general purpose tav chaplet which shall be opeiative if two -thuds of the council and a
majoritv 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 ietail transactions and use tai chapter that mcorpoiates provisions identical to
those of the sales and use tai 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 tai chapter that imposes a tai and provides a measure
therefor that can be administered and collected by the State Board of Equalization m a manner
that adapts itself as fully as practicable to and requires the least possible deviation from the
emsung statutory and administrative procedures followed by the State Board of Equalization in
administering and collecting the California State sales and use ta\es
D to adopt a retail transactions and use tai chapter that can be administered m 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 Ta\auon Code minimize the cost of collecting the transactions and use tapes
and at the same time minimize the burden of recordkeepmg upon persons subject to taxation
under the provisions of this chapter
ce
Ordinance No (2014 Series)
Page 4
3 15 030 Eight -_ear sunset
Exhibit A
The authority to levy the tax imposed by this chapter shall expire in eight sears on iMarch 31
2023 unless extended by the voters
31i040 Fiscal accountability provisions— Citizen ovei sight and independent annual
tinanual audits
Alone with the city s ongoing commitment to citizen involvement as a fundamental principle of
good goveinment specific citizen oversight and fiscal accountability provisions are heiebv
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 thi.
City Council regarding expenditures from the essential services transactions (sales) and
use tax and repotting annually to the community on the Citv s use of these tax revenues
B Accounting and Tracking Expenditures The funds collected through the Citv of San
Luis Obispo essential services transactions (sales) and use tax oidutance shall be
accounted for and tracked by the City "I reasurer separately to facilitate citizen oversight
C Independent Annual Financial Audit The amount generated by this general purpose
revenue source and boxy 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 Cnv's Budget and Coal- 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 prionty uses of
these funds
E Annual Commumty 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 comnnuuty detailing how much rcvenue is being
generated by the measure and how funds are being spent
F Annual Citizen Oversight tMeeting An invitation will be extended each year to the
entire community inviting them to participate in a forum to review and dISLUSS the use of
the revenue generated by this measwe Citv staff will also be available to meet with any
M
Ordinance No (2014 Series)
Page
Exhibit A
group that requests a specific briefing with their members to discuss and answer
questions about the revenues generated by the measuie and their uses
3 15) Oil) 1 i ansactions (sales) tax rate
For the privilege of selling tangible personal property at retail a tai is hereby imposed upon all
ietailers 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 tit said
territory on and after the operative date of this chapter
315 060 Use taw rate
An excise tai is hereby imposed on the storage use or other consumption in the city of tangible
personal property purchased front any retailer on and after the operative date of this chapter for
storage use or other consumption m said ten itory 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 tay regardless of the place to cvhu It delivery is made
3 15 070 Oncrative date
Operative date means the first day of the first calendar quarter commencing more than one
hundred ten days after the adoption of the oidmance codified in this chapter
15 080 Contiact with stat
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 ta, 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 ofthe first calendat quaiter following the c%ecution of such a contract
3 15 090 Place of sale
Foi 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 Ills 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 tay rcgardlcss of the place to which deliveiv is made In the event a
retailer has no permanent place of business in the state or has nmore than one place of business
0
Ordinance No (2014 Series)
Pane 6
Exhibit A
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
E\ccpt as otherwise provided ut this chapter and c\cept insofar as they are inconsistent with the
provisions of Part 1 6 of Division 2 of the Revenue and Taxation Code all of the provisions of
Part I (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are
hereby adopted and made a part of this chapter as thou,h full\' set forth herein
3 1 i 110 Limitations on adoption of slate Iasi and colicettOil of use taxes
In adopting the provisions of Part 1 of Division 2 of the Revenue and Ta\auon Code
A Wherever the state of California is named or referred to as the taming agencv the name of this
city shall be substituted theiefoi I lowevei the substitution shall not be made when
I The word state is used as a part of the title of the State Controller State
Treasurer State Board of Control State Boaid of Equalization State freasuiv of
the Constitution of the State of California
2 The result of that substitution would iequire action to be taken by or against this
city or anv agencv officer or employee thereof rather than by or against the State
Board of Equalization m pertoiniong the functions incident to the administration or
operation of this chapter
3 In those sections including but not necessarily hnuted to sections referring to
the e\tenor boundaries of the state of California where the result of the substitution
would be to
a Provide an e\empuon from this tai with respect to certain sales storage use
or other consumption of tangible personal property which would not otherwise
be exempt from this ta., awhile such sales storage use or other consumption
remain subject to tas by the state under the provisions of Part 1 of Division 2
of the Revenue and Ta\auon Code or
b Impose this tai with respect to certain sales storage use or othei
consumiption of tangible personal property which would not be subject to tai
0
Ordinance No (2014 Series) E\hibu A
Page 7
by the state undei 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 ill
business in this state in Section 6203 and in the definition of that phrase in Section 6203 (Ord
1495 §11 2006)
3 B 120 Permit not required
If a seller s permit has been issued to a retailer under Section 6067 of the Revenue and Ta\auon
Code all additional transactor s pernn shall not be required by this chapter
3 15 130 E\eniptions and e\clustons
fhe following transactions shall be exempted and excluded
A there shall be excluded from the measure of the transactions tax and the use tai the amount
of any sales tai or use tai imposed by the state of California or by any city city and county or
county pursuant to the Bradley -Bums Uniform Local Sales and Use 1'a\ Law or the amount of
any state- adnumstered transactions or use tai
13 There are e\enmpted from the computation of the amount of transactions tai the gross receipts
from
I Sales of tangible personal property other than fuel or petroleunm 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
0
Ordinance No (20 14 Series)
Page 8
E%hibu A
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 registeted undei
Division 3 5 (commencing with Section 9840) of the Vehicle Code by
registration to an out- of -cuv address and by a declaration under penalty of
penury signed by the buyer stator <, 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 cay and declaration under penalty of penury signed by the buyer that
the vehicle will be operated from that address
3 The sale of tangiblE personal property if the scllei is obligated to lurnish the
propcity for a fired price pursuant to a contact enteied 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 fired by the lease prior to the operative date of this chapter
5 for the purposes of subsections (13)(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 fot 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 eyercised
C There are exempted from the use tai imposed by this chapter the storage use or other
consumption in this city of tangible per sonal property
1 The gross receipts from the sale of which have been subject to a transar Lions tai
under any state - administered transactions and use tai 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
0
Ordinance No (2014 Series)
Page 9
Exhibit A
certificate of public convenience and necessity issued pursuant to the laws of this
state the United States or anv 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 anv right or power over the tangible
personal piopeity arses under a lease which is a contrnumg purchase of such
propeity foi anv period of time for which the lessee is obligated to lease the
property for an amount lixed by a lease prior to the operative date of this chapter
5 1 -or the purposes of subsections (C)(3) and (4) of this section storage use or
other consumption of 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 anv period of ume 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 ngoht is exercised
6 Except as provided in subsection (C)(7) of this section a retailer engaged in
business in the cav 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 cav in making the sale of the property including but
not limited to soliciting or receiving the order either directIv 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 anv retailer of any of
the lollowmg 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 9540) of the
Vehicle Code That retailer shall be requued to collect use tax from any purchaser
7
Ordinance No (2014 Series) Ethibu A
Pace 10
who registers or licenses the vehicle vessel or aircraft at an address in the city
D Any person subject to use tai under this chapter may credit against that tai anv transactions
tai or reimbursement for transactions tai paid to a district Imposing or retailer liable for a
tiansacuons tai pursuant to Part 1 6 of Division 2 of the Revenue and Taxation Code tvuh
respect to the sale to the person of the property the storage use or other consumption of which is
subject to the use tai
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 taves and which are not uuonsistent with
Part 1 6 and Pan 1 7 of Division 2 of the Revenue and "I a\ation Code and all amendments to
Part 1 6 and Part 1 7 of Division 2 of the Revenue and Ta\auon Code shall automaucalh,
become a part of this chapter provided however that no such amendment shall operate so as to
affect the rate of ta\ imposed by this chapter
3 1i 1.50 Enjoining collection foi hidden
No Injunction or writ of mandate or other legal or equitable process shall issue ui anv stilt action
or pioceedmg in any court against the state or the city or against any officer of the state or the
city to pievent or enjoin the collection under this chapter or Pait 1 6 of Division 2 of the
Revenue and Taxation Code of any ta\ or any amount of tar required to be collected
SEC"riON 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
0
Oidinance No (2014 Stites)
Pau_e I 1
Ethibn A
INTRODUCED on July 1 2014 AND FINALLY ADOPTED by the Counul of the
City of San Luis Obispo on July 15 2006 on the lollowing toll call vote
AYES
NOES
ABSENT
PASSED AND ADOPTED by the Voteis of the Cite San Luis Obispo on No\enbei
4 2014 by the lollowtna vote tally
AYES
NOES
ABSENT
Nlavor Jan Mary
AT"I'EST
Anthony .f ileJia CMC
City Clerk
APPROVED AS I'0 FORM
J Christine Dietrich
City Attorney
C�7