Source: http://votersedge.kpbs.org/ca/es/ballot/election/area/42/measures/measure/2436?election_authority_id=28
Timestamp: 2019-10-21 03:28:49
Document Index: 91833308

Matched Legal Cases: ['§7285', '§9217', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', '§7285', '§9217']

1,868 votos si (69.37%)
825 votos no (30.63%)
Funding of Vital City Services
The City Council has placed on the ballot the question whether to approve an ordinance enacting a transactions and use tax within the City of St. Helena. The tax rate authorized by the ordinance would be one-half of one percent (0.50%) of the retail sales price, or one-half cent for an item that costs one dollar.
Currently, the tax on retail sales in St. Helena is 8% of the purchase price. The City receives 1.0%, the County of Napa 0.75% and the remaining 6.25% goes to the State.
Technically, the existing 8% “sales tax” is a combination of “sales and use tax” and “transactions and use tax.” Both are levied on the sale or use of tangible personal property sold at retail, with certain limited exceptions. Retailers collect the tax at the time of sale and remit the funds to the State Board of Equalization, which administers the tax. This measure would authorize an additional 0.50% (one-half of one percent) transaction and use tax, which would increase the total sales tax rate to 8.5%. Of that total amount, 1.5% would be deposited in the City’s general fund and be available to support the full range of municipal services. This tax on retail sales is paid by non-residents as well as residents. Certain necessities of life, including purchases of food or medicine, are exempt from the tax.
The City Council and staff estimate the one-half of one percent tax increase would result in additional revenue to the City of St. Helena of approximately $1.4 million annually with no sunset provision.
Because this measure does not legally restrict the use of tax revenue to any specific purposes, it is classified as a “general tax,” not a “special tax.” The tax proceeds may be used for any valid municipal government purpose, including but not limited to local street maintenance, 911 emergency medical, police and fire response, pedestrian/cyclist/traffic safety, park maintenance, library services, programs for youth and seniors, and to preserve the City’s long-term financial stability. A “Yes” vote is a vote in favor of the tax. A “No” vote is a vote against the tax. This measure will be approved if it receives a simple majority of “Yes” votes.
s/Thomas B. Brown, Saint Helena City Attorney
ARGUMENT IN FAVOR MEASURE D
Vote YES on the Measure to provide the City of Saint Helena with sufficient revenue to support police, fire, and public works priorities, maintain current levels of services, and ensure an adequate “rainy day” fund.
We have been working hard to make the City fiscally accountable and transparent. The City’s Long Range Financial Forecast (see City website) shows that the City is unable to support present levels of service with current revenues. It also shows that each year we do not make improvements, especially to our roads, the cost to repair our public infrastructure greatly increases over time.
Further, rising expenses and unknowable contingencies, including from aging infrastructure, pose a serious financial risk to the City, threatening its ability to maintain current levels of service such as for our highly regarded Library.
A one-half percentage point sales tax increase would result in additional revenue of about $1.4 million per year. Visitors will pay their fair share so that residents will NOT shoulder the full tax burden.
Tax proceeds would support the City’s General Fund. By law, the City must balance its budget each year. The revenue sought through the Measure will provide some breathing room. In short, passage of the Measure, while not a complete answer, will assist in bringing needed stability to our City’s current financial position.
The current sales tax rate inside City limits is 8.00%. The Measure would raise the rate to no more than 8.50%. The rate in Saint Helena has been 8.75% in the past (2009 and 2010). Many cities in the Bay Area have rates exceeding 8.50%. E.g., Berkeley (9.50%), San Francisco (8.75%), Santa Rosa (8.75%), Healdsburg (8.75%).
The Measure is a needed and prudent investment in our future. Please join the Saint Helena City Council in its unanimous support of the Measure and vote yes.
/s/Alan Galbraith Mayor, City of Saint Helena
/s/Sharon Crull Councilmember, City of Saint Helena
/s/Greg Pitts Councilmember, City of Saint Helena
/s/Peter White Vice Mayor, City of Saint. Helena
/s/Paul Dohring Councilmember, City of Saint. Helena
FULL TEXT OF MEASURE D ORDINANCE NO. 2016-10
ORDINANCE OF THE CITY OF ST. HELENA IMPOSING TRANSACTIONS AND USE TAXES
The people of the City of St. Helena do ordain as follows:
A new Chapter 3.25 entitled “Transactions and Use Taxes” of Title 3 entitled “Revenue and Finance” of the St. Helena Municipal Code is hereby added as follows:
3.25.010. TITLE. This chapter shall be known as the City of St. Helena Transactions and Use Taxes. The City of St. Helena hereinafter shall be called “City.” This chapter shall be applicable in the incorporated territory of the City.
3.25.020. OPERATIVE DATE. “Operative Date” means the first day of the first calendar quarter commencing more than 110 days after the effective date of this chapter. This chapter relates to the levying and collecting of the City of St. Helena Transactions and Use Taxes authorized pursuant to Revenue and Taxation Code §7285.9 for general purposes, and submitted to the City of St. Helena electorate at an election called for November 8, 2016. If approved by a majority of the electors voting on the measure, then the effective date of this chapter shall be ten (10) days following the date the vote on the measure is declared by the City Council in accordance with Elections Code §9217.
3.25.030. PURPOSE. This chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To impose retail transactions and use taxes 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 ordinance which shall be effective if a majority of the electors voting on the measure vote to approve the imposition of the taxes at an election called for that purpose.
B. To adopt retail transactions and use taxes that incorporate 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 retail transactions and use taxes that impose a tax and provide 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 retail transactions and use taxes 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 chapter.
3.25.040. 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 taxes law; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
3.25.050. 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 chapter.
3.25.060. PLACE OF SALE. For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
3.25.070. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use or other consumption in said territory at the rate of one half 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.
3.25.080. 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.
3.25.090. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word “State” is used as a part of the title of the State
Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;
. (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.
3.25.100. PERMIT NOT REQUIRED. If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor’s permit shall not be required by this chapter.
3.25.110. EXEMPTIONS AND EXCLUSIONS.
. (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.
1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax law.
D. Anypersonsubjecttousetaxunderthischaptermaycreditagainst that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
3.25.120. 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.
3.25.130. 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.
3.25.140. VIOLATIONS-PENALTIES. Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.
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.
COMPLIANCE WITH CEQA. The City Council hereby finds that the action to adopt this ordinance is exempt from the provisions of the California Environmental Quality Act (Public Resources Code Section 21000, et seq.) (CEQA) because the City Council hereby finds that it can be seen with certainty that there is no possibility the adoption and implementation of this ordinance may have a significant effect on the environment, and accordingly the adoption of this ordinance is not subject to CEQA pursuant to CEQA Guidelines Section 15061(b)(3). Additionally, the ordinance involves the creation of a government funding mechanism which does not involve any commitment to any specific project which may result in a potentially significant impact on the environment and thus is not a project subject to the requirements of CEQA pursuant to CEQA Guidelines Section 15378 (b)(4).
EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City of St. Helena Transactions and Use Taxes authorized pursuant to Revenue and Taxation Code §7285.9 for general purposes, and submitted to the City of St. Helena electorate at an election called for November 8, 2016. If this ordinance is approved by a majority of the electors voting on the measure, then the ordinance shall become effective ten (10) days following the date the vote is declared by the City Council in accordance with Elections Code §9217.