Source: http://www.smartvoter.org/2014/11/04/ca/slo/meas/F-14/
Timestamp: 2017-10-17 03:52:56
Document Index: 257329290

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

Measure F-14: An Ordinance of the City of Atascadero - San Luis Obispo County, CA
An Ordinance of the City of Atascadero
The proposed tax would be a "general tax," meaning that revenues raised from the tax would go into the City's general fund to fund any lawful City program, improvement, or service, including, but not limited to, the repair of neighborhood roads and aging roadways and other vital City services. The City would not be required to use the revenues raised by the measure for any special purpose or for any particular program or service
On June 24, 2014, the Atascadero City Council voted unanimously to place Measure F-14 on the ballot. Measure F-14 asks the voters to enact a one-half of one percent (½ of 1%) transactions and use tax rate on retail sales within the City of Atascadero. If approved, this tax will add 50 cents to each $100 of taxable sales.
California Revenue and Taxation Code section 7285.9 authorizes the City of Atascadero to levy a General Transactions and Use Tax (i.e. sales tax) so long as the tax is approved by two-thirds of the City Council and a majority of the voters voting in an election on that issue. If approved by the voters, the tax would become effective on April 1, 2015.
The proposed tax would be a "general tax," meaning that revenues raised from the tax would go into the City's general fund to fund any lawful City program, improvement, or service, including, but not limited to, the repair of neighborhood roads and aging roadways and other vital City services. The City would not be required to use the revenues raised by the measure for any special purpose or for any particular program or service.
Measure F-14 contains the following fiscal accountability provisions to assist citizens in assessing if the additional sales tax revenues have been used in meeting community priorities: 1) a permanent "Citizens' Oversight Committee" shall annually review revenues and expenditures from the collection of the tax; 2) an Annual Road Report shall be prepared by the City no later than the last day of the sixth month following the end of each City fiscal year and submitted to the Citizens' Oversight Committee for review, and the Committee will submit their findings and conclusions to the City Council; and 3) the amount generated by the new revenue source and how it was used shall be included in the annual audit of the City's financial operations by an independent certified public accountant.
The proposed tax will sunset and be repealed in twelve (12) years and could not be collected after that time unless a majority of the voters voting in an election on that issue approves an extension or reauthorization of the tax.
The proposed tax would be paid in addition to the current sales tax. Like the current sales tax, the proposed tax would be imposed upon the sale of all tangible personal property sold at retail within the City of Atascadero, as well as upon the storage, use or other consumption of tangible personal property purchased from any retailer within the City of Atascadero. The current sales tax rate within the City (including state and local sales taxes) is seven and one-half percent (7.5%). If this measure is approved by voters, the total sales tax within the City of Atascadero will be eight percent (8%). The proposed tax would be applied equally to residents and nonresidents making purchases in the City of Atascadero.
s/ BRIAN PIERIK City Attorney, City of Atascadero
Arguments For Measure F-14 Arguments Against Measure F-14
Atascadero is rapidly approaching a road crisis in our neighborhoods. Over the last several years we have not been able to devote adequate resources toward the maintenance of our roads.
Over Fifty-Six (56%) percent of our City maintained roadways are currently in fair or poor condition meaning that they are badly in need of repair and maintenance. If we do not come together as a community to address this problem our roads will continue to rapidly deteriorate.
To address this need the City Council unanimously put Measure F-14 on the ballot to increase the local sales tax one half cent for twelve years. The funds raised will be used in Atascadero for the maintenance and repair of our neighborhood roads.
Safeguards have been put into the measure to ensure that the funds are used wisely and only used to fix our roads including:
- Measure E-14 was put on the ballot so Atascadero can direct that the money will be spent to fix our neighborhood roads.
- A citizen Advisory Committee will be created to oversee how the funds are spent.
- An annual roads report and an annual independent audit will be prepared and distributed to residents.
- The additional sales tax will "sunset" (be eliminated) after twelve years.
- The funds cannot be seized by the state and they must be spent locally in our community.
The State and the County do not have the resources to maintain our roads. We must come together as a community and solve this problem.
Please join us in voting Yes on Measure F-14. Visit http://www.fixatascaderoroads.com to find out more.
s/ Tom O'Malley, Mayor
s/ Roberta Fonzi, City Council Member
s/ Grigger Jones, Chairman, Atascadero Chamber of Commerce
s/ Edith "Edie" Knight
s/ Edward A. Veek
Proponents of additional taxes contend: "We have not been able to devote adequate resources toward maintenance of our roads"... Now, there's the rub. The "We" is the very council that allocates the millions of dollars of the city's budget. Instead of using that money to maintain the streets FIRST... it is used to satisfy other political demands......like an unearned six figure plus send off to a departing police chief or building street medians only to rip them out.
Tax and tax; spend and spend! The primary obligation of the elected council is to marshal the city's resources wisely. When those elected to administer the millions annually choose to satisfy constituents that want the money for other agendas ........ guess what? Indeed, those assets will not be used to repair "roadways ..in.. poor condition". The council would rather collect higher taxes than make a hard decision; it shifts the guilt for deteriorating infrastructure to stingy you, the taxpayer. Can we really believe that the "state" can't confiscate locally collected taxes in a city where a still unbuilt Walmart store started in 2007 outlaws convenient commercial plastic bags, and allows streets to deteriorate? "We must come together as a community and solve this problem." We can! The solution is to spend tax money on streets - FIRST. We need leadership with integrity to do the job, not just impose higher taxes. Vote NO.
s/ John Paul Daly
Better roads good! Higher taxes bad! Can Atascadero voters reconcile this dilemma? YES, they can.
Political leadership with integrity can direct the city's resources to establish priorities that best serve the public.
Streets should be at the top of that list. Everybody uses and depends on them.
But the roads lack a vocal constituency. No throng of parents wanting playgrounds, no employee unions, and no organization of business or labor show up to defend streets. So the council allocates money to appease the loudest demands. Roads, arguably the most ubiquitous and important service for which the city is responsible, ends up with a paltry 8% of the annual budget.
Atascadero voters deserve decent streets and officials with the spine to protect them. The voters do not deserve yet higher taxes. Please vote NO on Measure F-14.
Atascadero is at a crossroads. Our neighborhood roads are rapidly failing and our community does not have the resources necessary to fix and maintain them. Unless our community comes together to fix our neighborhood roads they will continue to rapidly fail due to deferred maintenance.
Saying that more revenue is not needed and that City Hall should just do more with less is not an answer to our neighborhood road maintenance problem. The State and the County do not have the resources to maintain our roads. We must come together as a community and solve our road maintenance problem together.
The funds raised through Measure F-14 have strict local controls and will be used in Atascadero for the maintenance and repair of our neighborhood roads. The funds cannot be taken by the state for any reason and they must be spent locally in our community.
Please join us in voting Yes on Measure F-14 so that Atascadero has the resources to fix and maintain our neighborhood roads.
Visit http://www.fixatascaderoroads.com to find out more.
s/ Brian Sturtevant, Mayor Pro Tem
s/ Bob Wilkins, First Atascadero Mayor
s/ Barbie Butz
Full Text of Measure F-14
Section 1. TITLE. This ordinance shall be known as the Atascadero Transactions and Use Tax Ordinance. The city of Atascadero hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.
Section 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 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.
Section 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 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.
Section 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,
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:
Section 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.
Section 14. CITIZENS' OVERSIGHT COMMITTEE. There shall be a permanent citizens' advisory committee called the "Citizens' Oversight Committee" (hereafter "Committee") which shall annually review revenues and expenditures from the collection of the tax. The committee shall have 9 members. Seven members shall be appointed to the committee by individual Atascadero community groups. Two members shall be appointed by the City Council. Appointees shall be residents of the City; however, no member of the Committee shall be an elected official.
Section 15. ANNUAL ROAD REPORT.	An Annual Road Report shall be prepared by the City no later than the last day of the sixth month following the end of each City fiscal year. The Report shall be submitted to the Citizens' Oversight Committee for review. The Committee will submit their findings and conclusions to the City Council. The Report will also be made available to the public. The Annual Road Report shall detail the prior fiscal year's activities related to the retail transaction and use tax. The Report shall include revenues generated by the Transaction and Use Tax, expenditures (in summary form), funds carried over from previous fiscal years, and any remaining funds to be carried over for expenditure in subsequent fiscal years.
Section 16. INDEPENDENT ANNUAL FINANCIAL AUDIT.	The amount generated by this new general purpose revenue source and how it was used shall be included in the annual audit of the City's financial operations by an independent certified public accountant.
Section 17. TWELVE-YEAR SUNSET. The authority to levy a retail transaction and use tax shall expire twelve years from the operative date of this ordinance, unless extended by the voters of the City in the manner provided by law.
Section 18. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect 10 days after the election results are declared by the City Council (CA Elections Code §9217). The operative date (Section 2) will be the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, which will be April 1, 2015.
Section 19. 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 20. PUBLISHING OF ORDINANCE. A summary of this ordinance, approved by the City Attorney, shall be published twice: at least five days prior to its final passage in the Atascadero News, a newspaper published and circulated in the City of Atascadero, and; before the expiration of fifteen (15) days after its final passage, in the Atascadero News, a newspaper published and circulated in the City of Atascadero. A copy of the full text of this ordinance shall be on file in the City Clerk's Office on and after the date following introduction and passage and shall be available to any interested member of the public.