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November 8, 2016 — California General Election
Special District

Duplicate - City of El Centro
Measure P - Majority Approval Required

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Election Results

Passed

6,542 votes yes (50.54%)

5,379 votes no (41.55%)

100% of precincts reporting (23/23).

12,945 ballots counted.

Shall Ordinance No. 16-05A be adopted amending the El Centro Municipal Code in Article III, Sections 25-46-56.3 approving a one-half cent transactions and use tax in addition to the current sales tax rate (raising $5.5M/year until June 30, 2047) to maintain general City services and facilities including police, fire protection, library, parks and recreation, senior programs, and street maintenance and upgrade?

What is this proposal?

Measure Details — Official information about this measure

Impartial analysis / Proposal

City Attorney for the City of El Centro

The City of El Centro currently collects a state sales and use tax of eight percent (8%) although the City receives only a portion of the taxes collected. The City Council has placed Measure “P” on the ballot to ask the voters to amend the City’s Municipal Code to add a different, local “transactions and use tax” which would add a half cent to the sales tax collected in the City. The additional tax would be paid directly to the City. The transactions tax would be effective April 1, 2017 so the total of the two taxes would be 8.5% for the period of the tax.

The transaction and use tax is paid in addition to and as a percentage of the price of tangible personal property. It is paid on retail transactions within the City in addition to and in the same manner as state sales tax and is imposed on retailers for the privilege of selling tangible personal property. The use tax is imposed in the same manner on the consumption of such personal property. This measure does not change the sales and use tax now collected. The transactions and use tax does not apply to a transaction when state sales tax does not apply.

If approved, the period of the additional half-cent tax is 30 years and three months from its effective date. The tax will terminate without further action of the voters at midnight on June 30, 2047.

It is anticipated that this additional tax will generate an additional $5.5M per year. Because Measure “P” is a general tax, the proceeds of the tax may be used for any City general governmental purpose, including but not limited to fire and police services; street operations and maintenance; library, and parks and recreation facilities and services.

In order for the City to adopt the amendments to its Municipal Code described above, Measure “P” must be approved by a majority of the votes cast by the voters within the City voting on the ballot proposition.

A “yes” vote on Measure “P” will authorize the amendments to the City’s Municipal Code described above and will levy the additional tax from April 1, 2017 through June 30, 2047.

A “no” vote on Measure “P” will prohibit the City from adopting the amendments to its Municipal Code to add the local transactions and use tax and the present sales and use tax will remain in place at eight percent (8%).

The above statement is an impartial analysis of Ordinance or Measure “P”. If you desire a copy of the ordinance or measure, please call the election official’s office at 442-265-1060 and a copy will be mailed at no cost to you.

Published Arguments — Arguments for and against the ballot measure

Arguments FOR

Measure P would amend the City’s Municipal Code to increase the local transaction and use tax by one-half cent effective April 1, 2017, so that the total transaction and use tax would be 8.5%. The transaction tax is paid in addition to, and as a percentage of the price of tangible personal property.

If approved, the period of the one half-cent increase in the transaction and use tax is 30 years. The tax will terminate without further action of the voters at midnight on June 30, 2047.

By voting YES on Measure P, the City of El Centro will be able to take an important step in becoming the City we all envision. Upgraded public infrastructure, expansion and upgrade of parks and recreational facilities and an overall increase to the “Quality of Life” to our residents.

The El Centro City Council unanimously endorses Measure P.

By voting yes on Measure P, El Centro would accrue substantial benefits:

     •      Measure P will fund the operation, maintenance, facilities and improvement of general municipal services.

     •      Measure P raises funds for police, fire protection, library, parks and recreation.

Mayor Jackson, El Centro police officers, firefighters, and business leaders agree that Measure P will make our city safer and stronger.

For a better El Centro, vote Yes on Measure P.

We strongly urge you to vote YES ON MEASURE P.

Jason Jackson
Mayor

Alex Cardenas
Mayor Pro Tem

Cheryl Viegas-Walker
Council Member

Efrain Silva
Council Member

Edgard Garcia
Council Member

— Imperial County Registrar of Voters

Read the proposed legislation

Proposed legislation

AN ORDINANCE OF THE PEOPLE OF THE CITY OF EL CENTRO REPEALING ORDINANCE NO. 16-05 IN ITS ENTIRETY AND ADDING CHAPTER 25 SECTIONS 25-46 THROUGH 25-56.3 IMPOSING A TRANSACTIONS AND USE TAX OF ONE-HALF CENT TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION IN ADDITION TO THE SALES AND USE TAX

     The People of the City of El Centro do ordain as follows:

     Section 1. Article VI commencing with Section 25-46 shall be added to Chapter 25 of the El Centro City Code to read as follows:

     Sec. 25-46. - Title.

     This Article shall be known as the Transactions and Use Tax Ordinance. The City of El Centro hereinafter shall be called “City.” The provisions of this Article shall be applicable in the incorporated territory of the City in addition to any and all other taxes levied within the City, specifically including (but not limited to) sales and use taxes levied under Article III hereof.

     Section 25-47. - 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 25-48. - Purpose.

     This Article 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.

     Sec. 25-49. - 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.

     Sec. 25-50. - 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 one-half cent 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 25-51. - Place of Sale

     For the purposes of this Article, 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.

     Sec. 25-52. - 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 one half cent 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.

     Sec. 25-53. - Adoption of Provisions of State Law

     Except as otherwise provided in this Article 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.

     Sec. 25-54. - 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 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.

     Sec. 25-55. - 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.

     Sec. 25-56. 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-ad ministered 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 that 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.

     Sec. 25-56.1. - 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.

     Sec. 25-56 .2. - 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 Article, 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.

     Sec.25-56.3 - Termination Date of Tax

     The authority to levy the tax imposed by this ordinance shall expire in 30 years and 3 months from the Operative Date, on midnight on June 30, 2047.

     Section 2. 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 3. EFFECTIVE DATE. This Ordinance shall be submitted to the voters at an election to be held on November 8, 2016. Upon approval by a majority of the voters of the City voting on this Ordinance, this Ordinance shall take effect ten (10) days after the City Council certifies the result of the election, as provided by Elections Code section 9217,

     Section 4. CERTIFICATION/SUMMARY. Following the City Clerk’s certification that the citizens of El Centro have approved this Ordinance, the Mayor shall sign this Ordinance and the City Clerk shall cause the same to be entered in the book of original ordinances of said City; and shall cause the same, or a summary thereof, to be published as required by law.

     PASSED AND ADOPTED at an adjourned regular meeting of the City Council of the City of El Centro, California, held on the 9th day of August, 2016.

     CITY OF EL CENTRO

     By: Jason Jackson , Mayor

ATTEST:

By: L. Diane Caldwell, City Clerk

APPROVED AS TO FORM: OFFICE OF THE CITY ATTORNEY

By: Elizabeth L. Martyn, City Attorney

 

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