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November 8, 2016 — California General Election
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— Temporary Transactions and Use TaxOrdinance —

Local
November 8, 2016 —California General Election

City of Placerville
Measure L Ordinance - 2/3 Approval Required

To learn more about measures, follow the links for each tab in this section. For most screenreaders, you can hit Return or Enter to enter a tab and read the content within.

Election Results

Passing

2,032 votes yes (76.39%)

628 votes no (23.61%)

  • 2,660 ballots counted

Shall an ordinance be approved that would enact a temporary one-half of one percent (0.50%) transactions and use tax within the City?

Impartial analysis / Proposal

The City Council of the City of Placerville has placed Measure L on the November 8, 2016, ballot to ask voters to approve an ordinance that would enact a temporary one-half of one percent (0.50%) transactions and use tax within the City. If approved, the tax would add a half cent to the price of an item that costs a dollar, or $0.50 to the price of an item that costs $100.

The existing “sales tax” is a combination of “sales and use tax” and “transactions and use tax.” With some exceptions, both are levied on the sale or use of tangible personal property sold at retail. 

Currently, the tax on retail sales in Placerville is 8.0% of the purchase price of an item. Placerville’s current sales tax rate includes the quarter cent increase in the state sales tax rate adopted by the state electorate in November, 2012. The November, 2012, quarter cent increase is set to expire on December 31, 2016. 

However, on the November, 2016, statewide ballot is Proposition 30 which, if adopted, will extend the one-quarter of one percent increase enacted in November, 2012, for another four (4) years. Thus, if Proposition 30 and Measure L both pass, the sales tax rate in the City of Placerville would be 8.5%.

If Proposition 30 does not pass and Measure L passes, the sales tax rate in the City would be 8.25%. 

If Measure L does not pass and Proposition 30 passes, the sales tax rate in the City would remain at 8.0%.

If Measure L passes and Proposition 30 does not pass, the sales tax rate would be 8.25%, and if neither Measure L nor Proposition 30 pass, the sales tax rate would reduce to 7.75%. 

Measure L contains an expenditure plan which requires that the revenue from the tax may only be used to pay for repair, replacement, maintenance, and improvement of City water, sewer and storm drain systems, and for the repair, replacement, maintenance, and improvement of existing streets in the City.

Measure L also requires that the City Council appoint a five-person committee made up of members of the public to review and report on the revenue and expenditure of funds from the tax. 

If adopted, the tax would become effective April 1, 2017, and would automatically terminate twenty years after collection begins, unless extended by the voters.

A “Yes” vote is a vote to approve the enactment of the half-cent tax for 20 years. A “No” vote is a vote against the tax. Measure L will be approved if it receives a two-thirds (2/3) majority of “Yes” votes. 

The above statement is an impartial analysis of Measure L. If you desire a copy of the ordinance or measure, please call the Placerville City Clerk at 530-642-5531 and a copy will be mailed to you at no cost.

— John Driscoll, City Attorney City of Placerville

Arguments FOR

PLACERVILLE IS IN A CRISIS: City roads are falling apart. Our water and sewer pipes are leaking. Placerville is $45.5 Million behind in critical road and sewer/water repairs, and Measure L can change that! 

This ½ ¢ specific sales tax will provide the additional $2 million we need each year to stop the immediate deterioration and start improving our roads and pipes.

IF YOU APPROVE MEASURE L… 

ALL of the money will pay for the repair/maintenance of

Placerville’s roads and Placerville’s sewer/water systems.

The money cannot be diverted for any other purpose.

The money will only be used inside the Placerville city limits.

The money cannot be used to build new roads for new development!

This measure will end in 20 years.

A citizen oversight committee will make sure the money is used according to these purposes.

IF YOU DON’T APPROVE MEASURE L… 

In 10 years, the average condition of Placerville roads will be failed.

We will continue to lose 25% of our water.

Sewer spills will continue to trigger costly State and Federal fines.

Emergency repairs will be significantly more expensive when public health or the environment is threatened.

There will be NO money for road repair or replacement.

MEASURE L CAN FIX OUR ROADS AND PIPES and will spread the cost of repair fairly for EVERYONE that uses Placerville’s infrastructure. If we don’t pass this sales tax, YOU, as a Placerville Resident, will have to pay 100% of the repairs and maintenance costs! 

MEASURE L REQUIRES A 2/3 VOTE TO PASS. Please VOTE YES to fix Placerville’s Roads and Pipes.

For more information visit www.FixPlacervilleRoads.com.

Trisha Wilkins, Mayor, City of Placerville

Sue Rodman, Retired Forest Service

Jackie Neau, Community Activist

Earl R. Washburn, MD, retired pediatrician

John Mosbacher, Placerville Business Owner

Arguments AGAINST

The Placerville City Council sought a sales tax hike two years ago, and voters said NO. They are back to seek more taxes, again. The real problem; the City’s spends too much money and fails to make substantial spending cuts. They should learn to do what we all have to do in our lives, spend within our means. 

Placerville, for example, battled voters for eight years to build a roundabout at Cedar Ravine and Main Street that we did not want, need or could afford. They wasted OUR money doing that. The City Council spends about $100,000 a year on health insurance plans for themselves. Despite public wishes, they fought for redevelopment, spending nearly a half million of our tax money on that boondoggle. The list goes on.

Raising sales taxes will put local businesses at a disadvantage with competitors outside the city. And it will cause this economic pain for 20 years! Businesses have been slowly recovering from the worst economic downturn since the great depression. Send a message, let local tax and spend politicians know we want a cutback in spending. 

Vote No on Measure L. 

Vote NO on Measure L Committee

Ben Leveroni, Merchant

Dottie McKenzie, Merchant

Kirk McKenzie, Merchant

Paula Gendron, Merchant

Sierra Hauser, Merchant

Replies to Arguments FOR

Arguments made now for Measure L were used two years ago when the same big spenders pushed another tax hike. The city wasted nearly $14,000 of your taxes for a public opinion poll used to market that tax scheme and nearly 2/3rds polled said they’d back it. But by the time all votes were in, voters said NO.

 

The city used scare stories and bogus claims to push for state plans to close our historic courthouse and build a $90,000 million judicial center at the west end that would cost local tax dollars for needed infrastructure. $3million of your tax dollars has been budgeted just to build the driveway for that boondoggle.

Why should they be believed now? Just refinancing the mortgage on city hall alone will generate approximately $200,000. Council members did not tell you about their gold plated insurance plans costing us $100,000 a year, did they? 

Measure L proponents falsely claim this increase “will spread the cost fairly” for road repairs. Not true! It imposes an oppressively anticompetitive burden on local small businesses already hit hard by recession. Shoppers would be able to cross the city limits and pay a lower sales tax. And for 20 years!

One signer of the yes arguments told a public meeting that views of local merchants don’t count because “most of them don’t live in the city.” Measure L is anti-small business and encourages more wasteful spending. 

Send tax and spend politicians a message. Vote NO on Measure L.

Vote NO on Measure L Committee

Pat Washington, Merchant

Laura Whittaker, Merchant

Paula Gendron, Merchant

Mark Gendron, Merchant

Kirk Smith, Property Manager

Replies to Arguments AGAINST

Empty slogans about “spending within our means” won’t fix roads and pipes! There isn’t enough money in the City’s budget to fund OVER $45 MILLION for critical repairs to Placerville’s crumbling roads and failing water and sewer pipes. 

Here’s what opponents don’t tell you:

They have NO PLAN to fix Placerville’s roads and pipes.

Measure L is THE PLAN to provide $2 million/year that can ONLY be spent to fix roads, sewers, and water pipes in the city limits.

YES on Measure L will cost about $66 per year per household.

NO on Measure L will cost about $287 per household per year in water/sewer rate increases with no money for road repairs.

70% of people coming into Placerville every day don’t live here!  A sales tax is the ONLY way for them to contribute to Placerville’s road maintenance.

Over 75% of Placerville’s roads have FAILED or are AT RISK!

Has a tourist ever decided not to buy something because of the sales tax? Measure L sales tax rate will still be comparable: Placerville 8.5 Rancho Cordova and Sacramento 8.5 Folsom 8.0

Measure I lost by 9 votes in 2014. It was a General Tax that could be used for any purpose.

The City listened to residents’ input and proposed the Measure L SPECIFIC Tax which, by law, can only fix our roads and pipes! 

We are Placerville residents concerned about preserving and improving our historic town. Join your neighbors; vote YES on Measure L. 

Dennis Thomas, Downtown Merchant

Kathi Lishman, Retired Teacher

David Zelinsky, Community Volunteer

Ben Carter, Restaurant Owner

Thomas D. Cumpston, Local Attorney

Proposed legislation

AN ORDINANCE OF THE CITY OF PLACERVILLE IMPOSING A TRANSACTIONS AND USE TAX

TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION

 

WHEREAS, for the past 10 years, sales tax and gas tax funding for maintenance of roads has declined due to the economy and more efficient vehicles; and

WHEREAS, the condition of City streets and roads is also declining as shown in the City’s Pavement Management study. From 2007 to2016 the cost of deferred maintenance increased from $7 million to $21 million and continues to grow; and 

WHEREAS, City’s Pavement Management Study recommends funding of $930,000 per year to improve roads stop the decline in pavement condition and to reduce the amount of deferred maintenance; and

WHEREAS, the City currently has available approximately $200,000 per year for streets and road maintenance; and 

WHEREAS, if an alternative revenue source is not identified the City’s streets and roads will continue to deteriorate; and

WHEREAS, City water and sewer lines have deteriorated to a point where immediate action is necessary to repair and replace lines; and 

WHEREAS, the City’s Capital Improvement Program for water and sewer improvements has identified deferred maintenance of over $28.5 million; and

WHEREAS, at a public hearing on May 24, 2016, the Council considered calling an election to seek voter approval of a proposed special transactions and use tax (or “sales tax”), as authorized by Revenue and Taxation Code section 7285.91; and 

WHEREAS, after that hearing, the City Council concluded that all of the information presented indicated that in order to create an additional source of revenue to assist with funding for repair, maintenance and replacement of existing streets, water and sewer facilities, the Council should call an election to ask the voters of the City to approve a 20-year local transactions and use tax of one-half percent (0.5%); and

WHEREAS, on the basis of the foregoing, the City Council determined that it was appropriate to place a measure regarding a special transactions and use (sales) tax before the voters at the November 8, 2016 general election; and 

WHEREAS, the tax to be submitted, if approved, would be imposed on the sale of tangible personal property and the storage, use, or other consumption of such property. The tax rate would be one-half of one percent (0.5%) (a half cent for each dollar) of the sales price of the property. The tax revenue would be collected by the State Board of Equalization and remitted to the City. The tax would be in effect for 20 years, and would then expire automatically, unless extended by the voters. The tax shall be approved if the measure receives at least a two-thirds majority of those voting on the measure; and 

WHEREAS, the Placerville City Council is authorized by California Elections Code Section 9222 to place measures before the voters; and

WHEREAS, Elections Code Sections 9281 through 9287 set forth the procedures for arguments in favor of and in opposition to any City measure and for rebuttal arguments; and 

WHEREAS, it is desirable that the election be consolidated with the statewide election to be held on the same date and that within the City, the precincts, polling places and election officers of the two elections be the same, and that the County Elections Department of the County of El Dorado canvass the returns of the election and that the election be held in all respects as if there were only one election;

The People and the City Council of the City of Placerville do ordain as follows:

Section 1: Title V of the City Code shall be amended to add a new Chapter 27, entitled “City of Placerville Special Transactions and Use Tax Ordinance for Water, Sewer, Storm Drain and Streets Facilities,” to read as follows: 

“5-27-1: TITLE: This ordinance shall be known as the City of Placerville Special Transactions and Use Tax Ordinance for Water, Sewer, Storm Drain and Streets Facilities. The City of Placerville hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

5-27-2: OPERATIVE DATE: "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. 

5-27-3: PURPOSE: This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

(A)   To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a two-thirds 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, to the greatest degree possible, be 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 ordinance. 

5-27-4: CONTRACT WITH STATE: Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

5-27-5: TRANSACTIONS TAX RATE: For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one percent (0.5%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 

5-27-6: PLACE OF SALE: For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

5-27-7: USE TAX RATE: An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half of one percent (0.5%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 

5-27-8: ADOPTION OF PROVISIONS OF STATE LAW: Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

5-27-9: LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES: In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

(A)   Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. However, the substitution shall not be made when: 

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, Victim Compensations and Government Claims Board, 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. 

5-27-10: PERMIT NOT REQUIRED: If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.

5-27-11: EXEMPTIONS AND EXCLUSIONS:

(A) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

(B) There are exempted from the computation of the amount of transactions tax the gross receipts from:

1.     Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 

2.     Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:

 

(a)   With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and 

(b) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

 

3.     The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(C) There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 

6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. 

(C)   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.

5-27-12: AMENDMENTS: All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 

5-27-13: ENJOINING COLLECTION FORBIDDEN: No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

5-27-14: CITIZENS OVERSIGHT COMMITTEE: There shall be a five-person committee of members of the public to review and report on the revenue and expenditure of funds from the tax adopted by this Chapter. Prior to the operative date, the City Council shall adopt a resolution establishing the composition of the committee and defining the scope of its responsibilities. Also prior to the operative date, the City Council shall appoint at least a quorum of the members of the committee; the Council shall complete the appointment of members of the committee by the end of fiscal year 2017.

5-27-15: EXPENDITURE PLAN: The expenditure plan required by Revenue and Taxation Code Section 7285.91(c) for the revenue from the tax approved by this Chapter is the following: The City may use revenue from the tax only to pay for repair, replacement, maintenance, and improvement of Water, Sewer and Storm Drain systems, and for the repair, replacement, maintenance, and improvement of existing Streets. 

5-27-16: TERMINATION DATE: The authority to levy the tax imposed by this ordinance shall expire on the twentieth anniversary of the last day of the calendar quarter following the operative date.”

Section 2: ENVIRONMENTAL COMPLIANCE: The findings for this ordinance, in compliance with the California Environmental Quality Act (“CEQA”), are the same as those set forth in the City’s Resolution No. calling for an election on this ordinance. The CEQA findings in Resolution No. are incorporated herein by reference. 

Section 3: 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 4: EFFECTIVE DATE: This ordinance relates to the levying and collecting of the City’s transactions and use taxes and shall take effect immediately.

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