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Home My WebLink AboutC-1 Staff Report Fiscal Sustainability Assessment Follow-upSCHEDULED ITEM C-1 TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL VIA: SERGIO GONZALEZ, CITY MANAGER FROM: TALIKA M. JOHNSON, DIRECTOR OF FINANCE DATE: APRIL 22, 2019 SUBJECT: FOLLOW-UP TO FISCAL SUSTAINABILITY ASSESSMENT BACKGROUND: On March 25, 2019, Staff presented to the City Council a Fiscal Sustainability Assessment which included a five-year General Fund budget forecast and options to generate additional revenues to mitigate projected deficits ranging from $1.5 to $3.3 million annually beginning in Fiscal Year 2019/20. Council directed Staff to 1) move forward with renegotiation of certain franchise agreements/contracts; 2) report back with additional information regarding extraordinary revenue enhancement measures explored; and 3) return to Council with recommended actions for long- term funding strategies related to pension and OPEB liabilities. This report is a follow-up on potential extraordinary revenue enhancements. RECOMMENDATIONS: Staff recommends that the City Council take the following action: 1)Direct Staff to return to Council on May 6, 2019 for approval of actions necessary to place extraordinary revenue enhancement measures on the City’s next election ballot. ANALYSIS: Current revenue sources project an annual deficit ranging from $1.5 to $3.3 million for the next five years, beginning in Fiscal Year 2019/20. After presenting a fiscal sustainability assessment on March 25, 2019 which included emphasis on four areas: 1) Reviewing existing contracts and franchise agreements to ensure the City is capturing all contractual obligations; 2) Identifying contracts to potentially renegotiate; 3) Examining areas of organizational efficiency opportunities; and 4) Exploring extraordinary measures to generate additional revenues, Council APPROVED CITY COUNCIL 4/22/2019 Special Meeting Fiscal Sustainability Assessment Follow-up April 22, 2019 Page 2 provided certain direction to Staff including returning to Council with additional information on the two extraordinary revenue enhancements explored, which were sales tax override and UUT modernization. While the fiscal sustainability assessment included other revenue enhancement ideas, Staff believes extraordinary measures must be taken to mitigate the projected budget shortfalls and to maintain healthy cash reserves in order to preserve the financial integrity of the City’s General Fund. General Fund Budget and Reserves Overview: The General Fund currently has a $41.8 million operating budget. Over the next five years it’s estimated the budget will grow to $46.6 million, with rising pension costs being the main driver of the increase. While a budget surplus of $2.9 million is anticipated in the current year due to one-time property sale proceeds, given the City’s current revenue base, beginning in Fiscal Year 2019/20 and over the next five years, annual budget deficits are projected ranging from $1.5 million to $3.3 million. Below is a summary of the projections: 5-Year Budget Forecast The City’s budget policy requires a balanced budget, meaning expenditures should not exceed revenues. Deficit spending means the City must tap into reserves on hand to bridge revenue shortfalls. In addition to a budget policy, the City has a General Fund Reserve Policy which is used as a benchmark tool to assess financial performance. Beginning with the FY 2019/20 budget year, reserves on hand are projected to be below the Reserve target of $10.6 million by over $339,000 without measures being taken to increase revenues and/or decrease costs. A summary of the forecasted reserve balances and targets is provided in the following table: -$1,990,032 -$1,847,909 Fiscal Sustainability Assessment Follow-up April 22, 2019 Page 3 5-Year Reserves Analysis It’s important to note year-end estimated balances does not assume replenishment of restricted reserves if used. In order to maintain targeted reserve levels in accordance with the adopted policy, revenues will need to be increased starting in Fiscal Year 2019/20. Recommended Extraordinary Revenue Enhancement Ballot Measures: For long-term financial sustainability, Staff recommends both a sales tax override measure and UUT modernization measure be considered. Both of these extraordinary measures would have to be approved via a ballot measure. The City’s next election is in March 2020 and consolidated with the County’s election. If placed on the ballot and approved by voters, changes would be effective July 2020 and therefore, would begin to generate additional revenues in the 2020/21 budget year. With the next election less than a year away, Staff would need to begin the process of educating the public soon. If Council decides to move forward with one or both of these options, Staff would like to return on May 6th with a recommended plan of action. • Sales tax override – Staff believes a sales tax override is a viable way to increase revenues and ensure additional sales tax dollars generated in the City, stay in the City. The sales tax rate in Azusa is 9.5%, of which the City receives a 1.0% allocation. Legally, a 10.25% sales tax can be assessed with ballot approval. Current revenues from sales tax is $5.8 million annually. Preliminary estimates provided by HDL, the City’s tax consultant, show an additional 0.75% tax could generate $3.0 - $4.5 million more annually because the additional 0.75% would be a direct allocation to the City as opposed to being added to the LA County pool. The caveat to this option is competing ballot initiatives by the County or other agencies could override Azusa’s initiative, if we go this route, or make the additional 0.75% uncollectible by the California Department of Tax and Fee Administration (CDTFA). As of today, Staff is not aware of any official competing measures. However, if the County in fact presents a measure and it passes, Azusa’s ability to collect the additional 0.75% direct allocation could be diminished or altogether eliminated. For this reason, many cities have held or plan to hold special elections in order to capture additional sales tax revenues. Attachment 1 is a summary of recent sales tax override measures with pass and fail rates for information. Should the City decide the regular March 2020 election date to consider a sales tax override is too risky, meaning there’s a risk the County or other agencies could place a competing measure on the March 2020 ballot, the City could call a special election on an established election date as set by Elections Code (EC Sections 1000, 1002, and 1500). The next established date for a November 2019 election is August 27, 2019 (the last Tuesday of August - EC 1500(b)). Further, this is not a regular “poll election” date, it’s Fiscal Sustainability Assessment Follow-up April 22, 2019 Page 4 an all-mail ballot date. The City has the authority to put a sales tax override on an all- mail ballot – a local tax measure subject to Proposition 218 is one of the types of issues you can put on an all-mail ballot (EC 4000(c)(8)), subject to the County being able to manage the logistics. The deadline to call a local ballot measure for August is 88 days prior to the election; that means Council would have to take all necessary actions by May 31, 2019 for a August 2019 all-mail ballot. Also, because August or November 2019 is not the City’s usual election for Council members, the Council would have to unanimously declare a fiscal emergency under Proposition 218. While a special election is an option, Staff recommends waiting until the City’s regular election date in March 2020. UUT modernization – The City’s current UUT ordinance was last adopted in March 2003, and is now behind the curve in terms of the kinds of services most cities are collecting UUT on. Attachment 2 is a UUT comparison which shows percentage collection rates and the types of services in which UUT is being collected by neighboring cities. Staff also believes, the City’s Utility User’s Tax program should be updated to capture additional services. The City collects about $3.3 million annually in Utility User’s Tax revenues by assessing tax on electric, water, and gas sales in the City. The City does not assess this tax on telephone, cable, video or garbage services. The City’s current UUT program includes the following assessments: Service: Electric Water Gas Telephone Video Cable Residential 4.0% 4.0% 4.0% Commercial 8.0% 8.0% 8.0% Staff’s preliminary analysis estimates an additional $1.5 - $2.0 million in annual revenues could be generated with the addition of telephone, video, and cable services. Modernization of the City’s UUT program could look like this as an example: Service: Electric Water Gas Telephone Video Cable Residential 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% Commercial 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% With Council approval, Staff will return with an in depth proposal to modernize the City’s UUT program, including average impacts to residential and commercial customers. As part of the proposed ballot measures, the City must develop an overall strategy to include how the City will execute coalition outreach, campaign activation, polling, educational workshops, community meetings, communication activities, etc. It is important the City conveys to its residents clearly on why it is proposing ballot measures, and how it will benefit the City. Fiscal Sustainability Assessment Follow-up April 22, 2019 Page 5 The City can either develop ballot measure strategies internally using City Staff or hire legislative consultants to handle the campaign. Because the proposed ballot measures require specialized legislative processes, Staff would recommend using a consultant with the technical expertise to handle such campaigns. Based on research, cities that had the support of legislative consultants normally have a higher passage rate of proposed measures. As such, Staff recommends that we hire an external consultant to manage the outreach. Staff has reviewed qualifications of three well-known legislative consultant groups including reference checks, scope of work, passage rate, and experience working with local cities, and has received preliminary cost estimates for services from the groups. With Council’s direction Staff is prepared to return on May 6th for approval to move forward with the processes necessary to begin public outreach and recommendations for ballot measures, including costs associated with such actions. According to the County’s current March 3, 2020 election schedule, the Council’s suggested last date to adopt resolutions to officially place measures on the ballot is October 14, 2019 (which could be subject to move up). FISCAL IMPACT: With prudent spending and maintenance of essential services to the Community, Staff projects budget shortfalls ranging from $1.5 to $3.3 million over the next five years beginning in Fiscal Year 2019/20. These levels of budget deficits will greatly diminish the General Fund’s reserves and create shortfalls from the adopted General Fund Reserves Policy. Without additional revenues or major cost-cutting strategies, the General Fund will likely not be able to sustain operations by 2024/25. With thorough review and consideration, Staff is recommending courses of action to enhance General Fund revenues, and thereby being able to sustain operations, maintain good credit ratings and meet future financial obligations. Staff’s recommended ballot actions could generate $4.5 – $6.5 million annually in additional revenues which would help the City to maintain and possibly enhance essential services to the Community, meet its financial obligations, and remain financially solvent. Prepared by: Reviewed and Approved: Talika M. Johnson, Director of Finance Sergio Gonzalez, City Manager Attachments: 1) Sales Tax Ballot Measures 2) UUT Stats California Sales Tax Ballot Measures Results Calendar Year Total Ballot Total # Passed Total # Failed Annual Passage Rate 2019 1 1 0 100% 2018 82 69 13 84% 2017 21 14 7 67% 2016 100 69 31 69% Attachment 1 Calender 2019 Ballot Measure:County: Outcome: Amount: [3]Length: Purpose: [4]Election date Measure E: Glendora General Sales Tax Los Angeles 0.75%No expiration General March 5, 2019 Calender 2018 There were 82 ballot measures related to sales taxes on local California ballots in 2018. Sixty- nine of these measures were approved (84 percent), and 13 were defeated (16 percent). Ballot Measure:County: Outcome: Amount: [5]Length: Purpose: [6]Election date Measure C: El Segundo Sales Tax Los Angeles 3/4 cent Never General April 10, 2018 Measure A: Alameda County Sales Tax for Childcare and Early Education Alameda .5% 30 years Childcare and early education June 5, 2018 Measure S: Huntington Park Sales Tax Increase Los Angeles $0.01 Unknown General June 5, 2018 Measure S: Santa Cruz Quarter-Cent Sales Tax Measure Santa Cruz .25% (quarter- cent) Never General June 5, 2018 Measure E: Kingsburg Sales Tax Fresno 1 cent ($1 for a $100 purchase) 10 years Police officers, firefighters, paramedics, and equipment June 5, 2018 Measure J: Lassen County Sales Tax Lassen 0.75% Indefinite General June 5, 2018 Measure K: Lassen County Advisory Measure for Public Safety Funding Lassen June 5, 2018 Measure F: Corte Madera Parcel Tax Elimination and Sales Tax Marin 0.75% Indefinite General June 5, 2018 Extension Measure A: Chula Vista Half-Cent Sales Tax San Diego 0.5% Never General June 5, 2018 Measure E: Grass Valley Sales Tax Measure Nevada One cent Never General June 5, 2018 Measure C: Angels City Facility and Services Sales Tax Calaveras 0.5% Indefinite General November 6, 2018 Measure E: Folsom General Purpose Sales Tax Sacramento 0.5% 10 years General November 6, 2018 Measure G: Santa Cruz Sales Tax Santa Cruz $0.005 12 years General November 6, 2018 Measure C: Mendota Sales Tax Increase Fresno 1.980%No expiration General November 6, 2018 Measure J: Coalinga Sales Tax Measure Fresno 1% 10 years General November 6, 2018 Measure M: Kerman Sales Tax Fresno 1%No expiration General November 6, 2018 Measure N: Fowler Sales Tax Fresno 1%No expiration General November 6, 2018 Measure P: Fresno Sales Tax for Recreation and Arts Fresno 0.375% 30 years Recreation and arts November 6, 2018 Measure I: Eureka Sales Tax Increase Humboldt 0.25% 20 years Roads November 6, 2018 Measure J: Rio Dell Sales Humboldt 1% 5 years General November 6, 2018 Tax Renewal Measure O: Humboldt County Sales Tax Renewal Humboldt $0.005 No expiration General November 6, 2018 Measure AA: Marin County Transportation Sales Tax Renewal Marin $0.005 30 years Transportation November 6, 2018 Measure A: Santa Clara County Sales Tax Renewal Santa Clara $0.0125 Indefinite General November 6, 2018 Measure G: Los Gatos Sales Tax Santa Clara $0.0125 20 years General November 6, 2018 Measure F: Alameda Sales Tax Measure Alameda 0.5%No expiration General November 6, 2018 Measure L: Albany Sales Tax Renewal Alameda $0.005 No expiration General November 6, 2018 Measure O: Garden Grove General Sales Tax Orange 1%No expiration General November 6, 2018 Measure P: Laguna Beach Emergency Response Sales Tax Orange 1% 25 years Emergency response, fire safety November 6, 2018 Measure U: Placentia General Sales Tax Orange 1%No expiration General November 6, 2018 Measure X: Santa Ana General Sales Tax Orange 1.5% 20 years General November 6, 2018 Measure BB: Seal Beach General Sales Tax Orange 1%No expiration General November 6, 2018 Measure K: King City Sales Tax Increase Monterey 1% 10 years General November 6, 2018 Measure L: King City Use of Sales Tax Revenue Advisory Question Monterey November 6, 2018 Measure N: Marina Sales Tax Increase Monterey 1.5% 15 years General November 6, 2018 Measure O: Gonzales Sales Tax Increase Monterey 1.0% 20 years General November 6, 2018 Measure S: Monterey Street and Infrastructure Sales Tax Renewal Monterey 1% 8 years Streets, infrastructure November 6, 2018 Measure N: Chowchilla Public Safety Sales Tax Madera 1% 8 years Public safety services November 6, 2018 Measure H: Los Banos Sales Tax Merced 0.5%No expiration General November 6, 2018 Measure K: Yuba County Sales Tax Yuba 1% sales tax 10 years General November 6, 2018 Measure X: Oceanside General Sales Tax San Diego 0.5% 7 years General November 6, 2018 Measure Q: Barstow Sales Tax San Bernardino 1% increase No expiration General November 6, 2018 Measure U: Oroville Sales Tax Butte 1%No expiration General November 6, 2018 Measure V: Paradise Sales Tax Butte 0.5% 10 years General November 6, 2018 Measure U2018: Santa Maria Sales Tax Renewal Santa Barbara 1%No expiration General November 6, 2018 Measure X2018: Carpinteria Sales Tax Santa Barbara 1.25%No expiration General November 6, 2018 Measure N: West Sacramento Sales Tax Yolo .25%no expiration general November 6, 2018 Measure N: Dixon Sales Tax Solano 0.5% 10 years City roads and infrastructure November 6, 2018 Measure W: Antioch Sales Tax Contra Costa 1.0% 20 years General November 6, 2018 Measure X: Martinez Sales Tax Contra Costa 0.5% 15 years General November 6, 2018 Measure A: San Fernando Sales Tax Renewal Los Angeles 0.5%No expiration General November 6, 2018 Measure C: Culver City Sales Tax Increase Los Angeles November 6, 2018 Measure I: Pasadena Sales Tax Los Angeles 0.75%No expiration General November 6, 2018 Measure J: Pasadena Sales Tax Revenue Advisory Question Los Angeles November 6, 2018 Measure L: Lawndale Sales Tax Los Angeles 0.75%No expiration General November 6, 2018 Measure P: Burbank Sales Tax Los Angeles 0.75%No expiration General November 6, 2018 Measure R: Cudahy Sales Tax Los Angeles 0.75% 10 years General November 6, 2018 Measure S: Glendale Sales Tax Los Angeles 0.75%No expiration General November 6, 2018 Measure Y: Santa Fe Springs Sales Tax Los Angeles 1%No expiration General November 6, 2018 Measure CC: Covina Sales Tax Increase Los Angeles 0.75%No expiration General November 6, 2018 Measure LP: La Puente Sales Tax Increase Los Angeles 0.5%No expiration General November 6, 2018 Measure PG: Pomona Sales Tax Los Angeles November 6, 2018 Measure W: San Mateo County Roads and Transit Sales Tax San Mateo 0.5% 30 years Roads/transit November 6, 2018 Measure RR: Redwood City Sales Tax San Mateo 0.5%No expiration General November 6, 2018 Measure I: Kern County Unincorporated Area Sales Tax Kern 1%No expiration General November 6, 2018 Measure N: Bakersfield Sales Tax Kern 8.25%No expiration General November 6, 2018 Measure M: Sonoma County Parks and Conservation Sales Tax Sonoma 0.125% 10 years Parks November 6, 2018 Measure O: Santa Rosa Fire Recovery Sales Tax Sonoma 0.25% 6 years Fire recovery November 6, 2018 Measure Q: Sebastopol Sales Tax Renewal Sonoma 0.5%No expiration General November 6, 2018 Measure G: San Benito County Transportation Sales Tax San Benito 1% 30 years Transportation November 6, 2018 Measure H: Fort Bragg Sales Tax Mendocino 0.375% 15 years General November 6, 2018 Measure AA: Wildomar Sales Tax Riverside 1%No expiration General November 6, 2018 Measure R: Norco Sales Tax Riverside 1%No expiration General November 6, 2018 Measure T: Murrieta Sales Tax Riverside 1%No expiration General November 6, 2018 Measure L: Alturas Sales Tax Modoc November 6, 2018 Measure I: Porterville Sales Tax Tulare $0.01 No expiration General November 6, 2018 Measure U: Port Hueneme Sales Tax Ventura 1%No expiration General"November 6, 2018 Measure L: Lodi Sales Tax San Joaquin $0.005 No expiration General November 6, 2018 Measure A: Red Bluff Sales Tax Tehama 0.25% Expires March 31, 2031 General November 6, 2018 Measure B: Red Bluff Sales Tax Advisory Question Tehama November 6, 2018 Measure B: Roseville Sales Tax Placer 0.5%No expiration General November 6, 2018 Measure K-San Luis 0.5%6 years General November 18: Paso Robles Sales Tax Obispo 6, 2018 Measure N-18: Paso Robles Sales Tax for Streets and Sidewalks Advisory Question San Luis Obispo November 6, 2018 Measure U: Sacramento Sales Tax Sacramento No expiration General November 6, 2018 Calender 2017 In 2017, there were 21 local sales tax measures on the ballot in California. Of the 21 measures, 14 were approved, and seven were defeated. Eight measures were designed to fund specific purposes, such as public safety, while 13 measures were for general purposes. The eight ballot measures designed for specific purposes required a two-thirds (66.67 percent) supermajority vote, as outlined by state law. The rest required a simple majority. Fifteen of the measures were designed with no expiration date, while the remaining six measures were designed to expire within five to 20 years. The 21 local sales tax measures in California proposed an average tax increase of .64 percentage points. The measure that proposed the lowest sales tax was for a 0.125 percent tax to fund library services in Stanislaus County—it was approved. Seven cities—Santa Barbara, Woodlake, Coalinga, Montebello, Mendota, Corcoran, and Lindsay—along with Madera County, all proposed a 1 percent sales tax, the highest amount. Four of these measures were approved. Ballot Measure:County: Outcome: Amount: [7]Length: Purpose: [8]Election date Measure H: Los Angeles County Sales Tax for Homeless Services and Prevention Los Angeles 0.25% 10 years Homeless services March 7, 2017 Measure L: Madera County Fire and Sheriff Services Sales Tax Madera 1% 20 years Fire and sheriff services March 7, 2017 Measure O: Lindsay Sales Tax Tulare 1%No expiration General June 6, 2017 Measure L: Seaside Sales Tax Monterey 0.5%No expiration General June 6, 2017 Measure A: Corcoran Sales Tax Kings 1%No expiration General June 6, 2017 Measure B: Mendota Sales Tax Fresno 1% increase No expiration Law enforcement August 29, 2017 Measure B: Mendocino County Mendocino 0.5% (5 years); 5 years; Indefinite Mental health November 7, 2017 Mental Health Sales Tax 0.125% Measure I: Burlingame Sales Tax San Mateo 0.25% Never General November 7, 2017 Measure S: Montebello Sales Tax Los Angeles 1% Never General November 7, 2017 Measure EM: El Monte Sales Tax Extension Los Angeles 0.5% 10 years General November 7, 2017 Measure HH: Hawthorne Sales Tax Los Angeles 0.75% Never General November 7, 2017 Measure B: Larkspur Sales Tax Marin 0.75% Never General November 7, 2017 Measure J: Barstow Fire and EMS Sales Tax San Bernardino 0.5% Never Fire and EMS November 7, 2017 Measure K: Victorville Fire and Police Sales Tax San Bernardino 0.5% Never Fire and Police November 7, 2017 Measure D: Palm Springs Sales Tax Riverside 0.5% Never General November 7, 2017 Measure C: Coalinga Sales Tax Fresno 1% Never General November 7, 2017 Measure S: Stanislaus County Library Sales Tax Stanislaus 0.125% 12 years Library services November 7, 2017 Measure P: Farmersville Sales Tax Tulare 0.5% Never General November 7, 2017 Measure R: Woodlake Sales Tax Tulare 1% Never General November 7, 2017 Measure C: Santa Barbara Sales Tax Santa Barbara 1% Never General November 7, 2017 Measure C: South Lake Tahoe Road Improvement Sales Tax El Dorado 0.5% 15 years Road maintenance November 7, 2017 Calender 2016 In 2016, 100 sales tax measures were on the ballot in California. Sixty-nine of the measures were approved, and 31 were defeated. Twenty-five of the measures were designed with no expiration date, while the remaining measures were designed to expire between four and 40 years. Thirty- six of the measures were designated for specific purposes such as transportation, public safety, and park maintenance; while the remaining 64 measures were for general purposes. Overall, the measure proposed an average of a 0.62 percent increase in the sales tax. The approved measures proposed an average increase of 0.67 percent and the defeated measures proposed an average increase of 0.48 percent. Ballot Measure:County: Outcome: Amount: [9]Length: Purpose: [10]Election date Measure B: San Jose Sales Tax Measure Santa Clara 0.25% increase 15 years General June 7, 2016 Measure C: Marysville Sales Tax Increase Yuba 1% increase 10 years General June 7, 2016 Measure K: Kings County Public Safety Sales Tax Kings 0.25% Never Public Safety June 7, 2016 Measure H: Solano County Sales Tax Increase Solano 0.5 percent 5 years General June 7, 2016 Measure P: Compton Sales Tax Los Angeles 1% Never General June 7, 2016 Measure A: Long Beach Sales Tax Los Angeles 1% 6 years General June 7, 2016 Measure S: Siskiyou County Sales Tax for New Jail Siskiyou 0.50% Approx. 15-20 years Jail construction loan June 7, 2016 Measure M: Contra 0.5% 17 years General June 7, Pittsburg Sales Tax Extention Costa extension 2016 Measure P: San Benito County Transportation Sales Tax San Benito 0.5% 30 years Transportation June 7, 2016 Measure B: Isleton Sales Tax Sacramento 0.5% 5 years Fire protection services June 7, 2016 Measure Y: Napa County Sales Tax Napa 0.25% 10 years General June 7, 2016 Measure E: Hemet Police and Fire Services Sales Tax Riverside 1% 10 years Police and fire services June 7, 2016 Measure F: Kern County Library Sales Tax Kern 0.125% 8 years Library services June 7, 2016 Proposition K: San Francisco Sales Tax Increase San Francisco 0.75% increase 25 years General November 8, 2016 Measure B: Sacramento County Transportation Sales Tax Sacramento 0.5% 30 years (Expires in 2047) Transportation projects November 8, 2016 Measure C: Isleton City Services Transactions and Use Tax Sacramento 0.5 percent 5 years General November 8, 2016 Measure M: Sales Tax Measure Fresno 0.75 percent 15 years Facility construction November 8, 2016 Measure S: Sanger Public Safety Sales Tax Extension Ordinance Fresno 0.75 percent; extension 10 years Public safety November 8, 2016 Measure A: San Diego County Transportation and Environment Sales Tax San Diego 0.5 percent 40 years (Expires in 2057) Transportation and open space November 8, 2016 Measure P: Chula Vista Sales Tax Increase San Diego 0.5 percent 10 years General November 8, 2016 Measure Q: Del Mar Sales Tax Increase San Diego 1 percent Never General November 8, 2016 Measure Y: Ukiah Sales Tax Increase Mendocino 0.5 percent Never General November 8, 2016 Measure AG: Mendocino County Mental Health Sales Tax Mendocino 0.5%Five years Mental health services November 8, 2016 Measure R: Oroville Sales Tax Increase Butte 1% 6 years General November 8, 2016 Measure HH: Fountain Valley Sales Tax Increase Orange 1 percent Never General November 8, 2016 Measure JJ: La Palma Sales Tax Increase Orange 1 percent Never General November 8, 2016 Measure QQ: Stanton Orange Repeal 1% tax Never General November 8, 2016 Repeal Transactions and Sales Tax for General Services Measure SS: Westminster Sales Tax Increase Orange 1 percent 5 years General November 8, 2016 Measure C: Yreka Sales and Transaction Tax Increase Siskiyou 0.5 percent Never General November 8, 2016 Measure G: Siskiyou County Sales Tax Increase Siskiyou 0.25 percent Never General November 8, 2016 Measure Y: Yucca Valley Sales Tax San Bernardino 0.5% 10 years General November 8, 2016 Measure Z: Yucca Valley Special Sales Tax to Reduce Sewer Service Fees San Bernardino 0.5 percent 10 years Sewer services November 8, 2016 Measure B: Santa Clara Valley Transportation Authority Transportation Infrastructure Sales Tax Santa Clara 0.5 percent 30 years Transportation infrastructure November 8, 2016 Measure X: Contra Costa Sales Tax for Transportation Projects Contra Costa 0.5 percent 30 years November 8, 2016 Measure C: Contra 1% General November Lafayette Sales Tax Costa 29 years 8, 2016 Measure D: Martinez Sales Tax for Roads Contra Costa 0.5 percent 15 years Roads November 8, 2016 Measure K: Pleasant Hill Sales Tax Contra Costa 0.5 percent 20 years General November 8, 2016 Measure K: San Mateo County Sales Tax San Mateo 0.5 percent 20 years General November 8, 2016 Measure I: Belmont Sales Tax San Mateo 0.5 percent 30 years General November 8, 2016 Measure F: Loomis Sales Tax Placer 0.25 percent 10 years General November 8, 2016 Measure M: Placer County Sales Tax for Roads and Transportation Placer 0.5 percent 30 years Transportation and roads November 8, 2016 Measure B: Del Rey Oaks Sales Tax Extension Monterey 1% 5 years General November 8, 2016 Measure X: Monterey County Transportation Agency Sales Tax Monterey 0.375 percent 30 years Transportation November 8, 2016 Measure O: San Buenaventura Sales Tax Ventura 0.5 percent 25 years General November 8, 2016 Measure T: Santa Paula Ventura 1% 20 years General November 8, 2016 Sales Tax Measure AA: Ventura County Sales Tax Increase Ventura 0.5 percent 30 years Transportation improvements November 8, 2016 Measure A: Marin County Sales Tax for Children's Education and Healthcare Services Marin 0.25 percent 9 years Children's education and healthcare services November 8, 2016 Measure C: Fairfax Sales Tax Marin 0.75 percent 10 years General November 8, 2016 Measure P: El Centro Sales Tax Imperial 0.5 percent 30 years (Expires in 2047) General November 8, 2016 Measure M: Los Angeles County Sales Tax Los Angeles Additional 0.5 percent, extension of 0.5 percent Never Transportation November 8, 2016 Measure K: Kings County Sales Tax for Public Safety Services Kings 0.25% Never Public safety services November 8, 2016 Measure A: Solano County Sales Tax Solano 0.25 percent 10 years General November 8, 2016 Measure M: Vacaville Sales Tax Solano 0.75 percent 20 years General November 8, 2016 Measure O: Rio Vista Sales Tax Solano Extending 0.75 percent 5 years General November 8, 2016 Measure P: Fairfield Sales Solano Extending 1 percent 15 years General November 8, 2016 Tax Measure S: Suisun City Sales Tax Solano 1 percent 10 years General November 8, 2016 Measure V: Vallejo Sales Tax Solano 1 percent Never General November 8, 2016 Measure M: Stockton Sales Tax for Library and Recreation Services San Joaquin 0.25 percent 16 years Library and recreation services November 8, 2016 Measure R: Lodi Sales Tax for Park and Riverbank Repairs San Joaquin 0.125 percent 15 years Parks and recreation November 8, 2016 Measure S: Lodi Sales Tax for Public Safety Services San Joaquin 0.25 percent 15 years Public safety services November 8, 2016 Measure V: Tracy Sales Tax San Joaquin 0.5 percent 20 years General November 8, 2016 Measure GG: Newark Sales Tax Alameda 0.5 percent 25 years General November 8, 2016 Measure E: Fortuna Sales Tax Humboldt 0.75% 8 years General November 8, 2016 Measure G: Trinidad Sales Tax Humboldt 0.75 percent 4 years General November 8, 2016 Measure U: Transportation Sales Tax Humboldt 0.5 percent 20 years Local transportation November 8, 2016 Measure J: Sonoma 0.5% 10 years Park November Sonoma County Regional Parks and Water Quality Improvement Sales Tax maintenance 8, 2016 Measure N: Santa Rosa City Services Sales Tax Extension Sonoma 0.25 cent 8 years General November 8, 2016 Measure S: Downey Sales Tax Increase Los Angeles 0.5% 20 years General November 8, 2016 Measure PS: Lynwood Sales Tax for Municipal Services Los Angeles 1% 10 years General November 8, 2016 Measure GSH: Santa Monica Sales Tax Los Angeles 0.5% Never General November 8, 2016 Measure D: Santa Cruz County Transportation Sales Tax Measure Santa Cruz 0.5% 30 years Transportation November 8, 2016 Measure F: Capitola Sales Tax Extension Santa Cruz 0.25% 10 years General November 8, 2016 Measure Z: Napa County Sales Tax for Natural Lands Preservation Napa 0.25% 14 years Preservation November 8, 2016 Measure A: Nevada County Nevada Increase from 0.125% to 15 years Library services November 8, 2016 Library Sales Tax Increase 0.25% Measure C: Nevada City Public Safety Sales Tax Nevada 0.375% Never Law enforcement November 8, 2016 Measure A: Colusa Sales Tax Increase Colusa 0.75% 7 years General November 8, 2016 Measure L: Placerville Temporary Sales Tax Increase El Dorado 0.5% 20 years Transportation and infrastructure November 8, 2016 Measure D: Redding Sales Tax Increase Shasta 0.5% 10 years General November 8, 2016 Measure W: Hollister Sales Tax Extension San Benito 1% 20 years General November 8, 2016 Measure D: St. Helena Sales Tax Napa 0.5% Never General November 8, 2016 Measure X: Indio Sales Tax Riverside 1% 20 years General November 8, 2016 Measure G: La Quinta Sales Tax Riverside 1% Never General November 8, 2016 Measure S: Temecula Sales Tax Riverside 1% Never General November 8, 2016 Measure U: Hemet Sales Tax Riverside 1% 10 years General November 8, 2016 Measure Z: Riverside Sales Tax Riverside 1% 20 years General November 8, 2016 Measure DD: Menifee Sales Tax Riverside 1% Never General November 8, 2016 Measure U: South Lake Tahoe Sales Tax El Dorado 0.5 percent Never General November 8, 2016 Measure U: Delano Sales Tax Kern 1 percent 10 years General November 8, 2016 Measure V: Ridgecrest Sales Tax Kern 1 percent 8 years General November 8, 2016 Measure X: Wasco Sales Tax Kern 1 percent Never General November 8, 2016 Measure V: Clearlake Sales Tax Lake 1% 20 years Roads November 8, 2016 Measure Z: Lakeport Sales Tax Lake 1% Never General November 8, 2016 Measure E: West Sacramento Sales Tax Yolo 0.25 percent Never General November 8, 2016 Measure F: Woodland Sales Tax Yolo 0.5 percent 12 years General November 8, 2016 Measure L: Stanislaus County Sales Tax Stanislaus 0.5 percent 25 years Transportation November 8, 2016 Measure V: Transportation Sales Tax Merced 0.5% 30 years Transportation November 8, 2016 Measure J: San Luis Obispo San Luis Obispo 0.5% 9 years Transportation November 8, 2016 County Transportation Sales Tax Measure N: Visalia Sales Tax Tulare 0.5 percent Never General November 8, 2016 Measure K: Madera Sales Tax Madera 0.5% Never General November 8, 2016 Measure A: Orland Fire Department and Public Safety Sales Tax Glenn $.005 (half cent)Never Fire department and public safety funds November 8, 2016 2015 Page 1 of 3 City Intra state Inter state Int'l Wireless Private Com.*Video Electric Gas Water Sewer Trash Private Communications Prepaid Wireless Bundling Surcharge d Alameda 7.5%7.5%7.5%7.5%7.5%7.5%7.5% Albany 6.5%6.5%6.5%6.5%6.5%6.5%7%7% Alhambra 5% R&N 5% R&N 5% R&N 5% R&N 5% N 5% N 5% N Arcadia 5%5%5%5%7%7%7% Arcata 3%3%3%3%3%3%3%3%3% Azusa 4% R 8% N 4% R 8% N 4% R 8% N Baldwin Park 3%3%3%3%3%3%3% Beaumont 3%3%3%3%3% Bell 10%10%10%10%10% Bellflower 5%5%5%5%5%5%5%Ruling #1: Adop. 10/2015 - Exp. 1/1/2020 Ruling #1: Adop. 10/2015 - Exp. 1/1/2020 Benicia 3.5%3.5%3.5%3.5%3.5%3.5%4.0%4.0%Ruling #1: Adop. 8/2016 - Exp. 1/1/2020 Ruling #1: Adop. 8/2016 - Exp. 1/1/2020 Ruling #2: Adop. 8/2016 - Exp. 1/1/2020 Ruling #3: Adop. 8/2016 - Exp. 1/1/2020 Berkeley 7.5%7.5%7.5%7.5%7.5%7.5%7.5% Brawley 4%4%4%4%4%4%4% Buena Park 3%3% Burbank 7%7%7%7%7%7%7%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #2: Adop. 8/2016 - Exp. 1/1/2020 Ruling #3: Adop. 9/2016 - Exp. 1/1/2020 Calabasas 5%5%5%5%5%5% Carson 2%2% Cathedral City 3%3%3%3%3%3%3%3%3%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ceres 3%3%3%3%3%3%3% Chico 5%5%5%5% Chula Vista 4.75%4.75%.0025 per kwh .00919 per therm Citrus Heights 2.5%2.5%2.5%2.5%2.5%2.5%2.5% Claremont 5.5%5.5%5.5%5.5%5.5%5.5%5.5%5.5% Cloverdale 3%3%3%3%3%3%3%3%Ruling #1: Adop. 9/2016 - Exp. 1/1/2020 Ruling #1: Adop. 9/2016 - Exp. 1/1/2020 Ruling #3: Adop. 9/2016 - Exp. 1/1/2020 Ruling #2: Adop. 1/2015 - Exp. 1/1/2020 Coachella 5%5%5%5%5%5%5%5%5%5%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Compton 8.5%8.5%8.5%8.5%8.5%10%10%10% Covina 6%6%6%6%6%6% Cudahy 3.75% R 8% N 3.75% R 8% N 3.75% R 8% N 3.75% R 8% N 3.75% R 8% N 4% R 8% N 4% R 8% N 4% R 8% N 4% R 8% N Culver City 11%11%11%11%11%11%11%11%11% Cupertino 2.4%2.4%2.4%2.4%2.4%2.4% Daly City 5%5%5%5%5%5%5%5% Desert Hot Springs 7%7%7%7%7%7%7%7% Dinuba 7%7%7%7%7%7% Downey 4.8%4.8%4.8%4.8%4.8%5%5% East Palo Alto 5%5%5%5%5%5%5%5% El Cerrito 8%8%8%8%8%8%8%8%8% El Monte 6.5%6.5%6.5%6.5%6.5%7%7%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 El Segundo 2%N 2%N 2%N 2%N 2%N 3%N 3%N 3%N Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Elk Grove 2.25%2.25%2.25%2.25%2.25%2.25%2.25%2.25%2.25%Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Emeryville 5.5%5.5%5.5%5.5%5.5%5.5%5.5%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Exeter 5%5%5%5% Fairfax 4%4%4% Fairfield 2%2%2%2%2%2%2% Firebaugh 10%10%10%10% Fontana 5%5%5%5%5%4%5%5% Fowler 5%5% R 3% N 5% R 3% N Gardena 5%5%5%5%5%Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Gilroy 4.5%4.5%4.5%4.5%4.5%4.5%5.0%5.0%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Glendale 6.5%6.5%6.5%6.5%6.5%6.5%7%7%7%Ruling #1: Adop 11/2015 - Exp. 1/1/2020 Ruling #1: Adop 11/2015 - Exp. 1/1/2020 Ruling #2: Adop 11/2016 - Exp 1/1/2020 Ruling #3: Adop 11/2016 - Exp 1/1/2020 Gonzales 4% R&N 4% R&N 4% R&N 4% R&N 4%R 2%N 4%R 2%N Greenfield 3%3%3%3%3% Grover Beach 1%1%1%1%1% Guadalupe 5%5%5%5% Gustine 2.5%2.5%2.5%2.5%2.5%2.5%2.5% Hawthorne 5%5%5%5%5%5%5%5%5%Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Hayward 5.5%5.5%5.5%5.5%5.5%5.5%5.5%5.5%Ruling #1: Adop 11/2015 - Exp. 1/1/2020 Ruling #1: Adop 11/2015 - Exp. 1/1/2020 Ruling #2: Adop 9/2016 - Exp. 1/1/2020 Ruling #3: Adop 9/2016 - Exp. 1/1/2020 Hercules 8%8%8%8%8%8%8%8%Ruling #1: Adop 9/2016 - Exp. 1/1/2020 Ruling #1: Adop 9/2016 - Exp. 1/1/2020 Ruling #2: Adop 9/2016 - Exp. 1/1/2020 Ruling #3: Adop 9/2016 - Exp. 1/1/2020 Hermosa Beach 5.5%5.5%5.5%5.5%5.5%5.5%6.0%6.0%6.0%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Holtville 5%5%5%5%5%5%5%5% Huntington Beach 4.9%4.9%4.9%4.9%4.9%4.9%5%5%5% Huntington Park 9.25%9.25%9.25%9.25%9.25%9.75%9.75%9.75% Huron 4%4%4% Utility User Tax Information Summary Listing Administrative Ruling Page 2 of 3 City Intra state Inter state Int'l Wireless Private Com.*Video Electric Gas Water Sewer Trash Private Communications Prepaid Wireless Bundling Surcharge d Utility User Tax Information Summary Listing Administrative Ruling Indio 6%6%6%6%6%6% Non 3%6%6%6%Ruling #1: Adop. 8/2016 - Exp. 1/1/2020 Ruling #1: Adop. 8/2016 - Exp. 1/1/2020 Ruling #2: Adop. 8/2016 - Exp. 1/1/2020 Ruling #3: Adop. 8/2016 - Exp. 1/1/2020 Inglewood 8%8%8%8%8%8%10%10%10%Ruling #1: Adop. 9/2017 - Exp. 1/1/2021 Ruling #1: Adop. 9/2017 - Exp. 1/1/2021 Ruling #2: Adop. 9/2017 - Exp. 1/1/2021 Ruling #3: Adop. 9/2017 - Exp. 1/1/2021 Irvine 1.5% N 1.5% N 1.5% N Irwindale 7.5%7.5%7.5%7.5%7.5%7.5%7.5%7.5%7.5% King City 2%2%2%2%2% La Palma 5%5%5%5%5%5%5% La Verne 5.75%5.75%5.75%5.75%5.75%6%6%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #2: Adop. 5/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Lakewood 3%3%3%3%3%3%3%3%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 10/2016 - Exp. 1/1/2020 Ruling #2: Adop. 10/2016 - Exp. 1/1/2020 Lawndale 5.5%5.5%5.5%5.5%5.5%5.5%5.5%5.5% Lindsay 6%6%6%6%6%6%6%6%6% Long Beach 5%5%5%5%5%5%5%5% Los Alamitos 5%5%5%5%6%6%6% Los Altos 3.2%3.2%3.2%3.2%3.2%3.2%3.5%3.5%3.5%Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Los Angeles 9%9%9%9%9%10%10% Lynwood 9%9%9%9%9%9%9%9% Malibu 4.5%4.5%4.5%4.5%4.5%5%5% Mammoth Lakes 2.5%2.5%2.5%2.5% Maywood 4% R 7% N 4% R 7% N 4% R 7% N 4% R 7% N 4% R 7% N 4% R 7% N 4% R 7% N Menlo Park 1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0% Modesto 5.8%5.8%5.8%5.8%5.8%3%6%6%6%Ruling #1: Adop. 9/2016 - Exp. 1/1/2020 Ruling #1: Adop. 9/2016 - Exp. 1/1/2020 Ruling #2: Adop. 9/2016 - Exp. 1/1/2020 Ruling #3: Adop. 9/2016 - Exp. 1/1/2020 Montclair 3.89%3.89%3.89%3.89%3.89%3.89% Monterey 2% R 5% N 2% R 5% N 2% R 5% N 2% R 5% N 2% R 5% N 2% R 5% N 2% R 5% N 2% R 5% N Monterey Park 3% R 5.5% N 3% R 5.5% N 3% R 5.5% N 3% R 5.5% N 3% R 5.5% N Moreno Valley 5.75%5.75%5.75%5.75%5.75%5.75%5.75%5.75%5.75%5.75% Mountain View 3%3%3%3% Newark 3.5%3.5%3.5%3.5%3.5%3.5%3.5%3.5% Norwalk 5.5%5.5%5.5%5.5%5.5%5.5%Ruling #1: Adop. 12/2014 - Exp. 1/1/2020 Ruling #2: Adop. 12/2014 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Oakland 7.5%7.5%7.5%7.5%7.5%7.5%7.5% Orange Cove 7%7%7%7% Oroville 4.5%4.5%4.5%4.5%4.5%4.5%5%5%5%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Pacifica 6.5%6.5% Pacific Grove 5%5%5%5%5%5% Palm Springs 4.5%4.5%4.5%4.5%5%5%Ruling #1: Adop. 2/2013 - Exp. 1/1/2018 Ruling #2: Adop. 2/2013 - Exp. 1/1/2018 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Palo Alto 4.75%4.75%4.75%4.75%4.75%5%5%5% Paramount 5.5%5.5%5.5%5.5%5.5%5.5%5.5%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #3: Adop. 12/2016 - Exp. 1/1/2020 Ruling #2: Adop. 12/2016 - Exp. 1/1/2020 Pasadena 8.28%8.28%8.28%8.28%8.28%9.40%7.67%7.90%7.67%Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Pico Rivera 4.5%4.5%4.5%4.5%4.5%4.5%4.5%4.5%Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #2: Adop. 2/2017 - Exp. 1/1/2020 Ruling #3: Adop. Adop. 2/2017 - Exp. 1/1/2020 Piedmont 7.5%7.5%7.5%$1/mo. Pinole 8%8%8%8% Placentia 3.5%3.5%3.5%3.5%3.5%3.5%3.5%3.5% Pleasant Hill 1% Pomona 9%9%9%9%9%9%9%9% Port Hueneme 3.75%3.75%4%4%4%4% Porterville 6%6%6%6%6%6% Portola Valley 6.5%6.5%6.5%6.5% Rancho Cordova 2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%2.5%Ruling #1: Adop. 10/2016 - Exp. 1/1/2020 Ruling #1: Adop. 10/2016 - Exp. 1/1/2020 Ruling #2: Adop. 10/2016 - Exp. 1/1/2020 Ruling #3: Adop. Adop. 10/2016 - Exp. 1/1/2020 Rancho Palos Verdes 3%3%3%3%3%3%3% Redondo Beach 4.75%4.75%4.75%4.75%4.75%4.75%4.75%4.75% Redwood City 4%4%4%4%4%4%5%5% Rialto 8%8%8%8%8%8%8%8% Richmond 9.5%9.5%9.5%9.5%9.5%9.5%10%10%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #3: Adop. 6/2016 - Exp. 1/1/2020 Ruling #2: Adop. 1/2013 - Exp. 1/1/2018 Riverside 6.5%6.5%6.5%6.5%6.5% Sacramento 7%7%7%7%7%7.5%7.5%7.5%Ruling #1.1: Adop. 1/2017 - Exp. 1/1/2020 Ruling #3.0: Adop. 1/2017 - Exp. 1/1/2020 Ruling #2.1: Adop. 1/2017 - Exp. 1/1/2020 Salinas 5%5%5%5%5%5%6%6%6% San Bernardino 7.75%7.75%7.75%7.75%7.75%7.75%7.75%7.75%Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 San Francisco 7.50% N 7.50% N 7.50% N 7.50%7.5%N 7.50% N 7.50% N 7.50% N San Gabriel 8%8%8%8%8%8%8%8%Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 San Jose 4.5%4.5%4.5%4.5%4.5%5%5%5% San Leandro 5.7%5.7%5.7%5.7%5.7%5.7%6%6% San Luis Obispo 4.8%4.8%4.8%4.8%4.8%4.8%5%5%5%Ruling #1: Adop. 1/2013 - Exp. 1/1/2018 Ruling #2: Adop. 1/2013 - Exp. 1/1/2018 San Marino 5%5%5%5%5%5%5%5% San Pablo 7%7%7%7%7%7%7%7% Sand City 5%5% Sanger 5%5%5%5%5%5% Page 3 of 3 City Intra state Inter state Int'l Wireless Private Com.*Video Electric Gas Water Sewer Trash Private Communications Prepaid Wireless Bundling Surcharge d Utility User Tax Information Summary Listing Administrative Ruling Santa Ana 5.5%5.5%5.5%5.5%5.5%5.5%5.5%Ruling #1: Adop. 12/2014 - Exp. 1/1/2020 Ruling #3: Adop. 12/2016 - Exp. 1/1/2020 Ruling #2: Adop. 12/2014 - Exp. 1/1/2020 Santa Barbara 5.75%5.75%5.75%5.75%5.75%5.75%6%6%6%6%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Santa Cruz 8.5%8.5%8.5%8.5%8.5%8.5%8.5%8.5%8.5%8.5%8.5% Santa Fe Springs 5%5%5%5%5%5%5%Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #1: Adop. 11/2016 - Exp. 1/1/2020 Ruling #2: Adop. 11/2016 - Exp. 1/1/2020 Ruling #3: Adop. 11/2016 - Exp. 1/1/2020 Santa Monica 10%10%10%10%10%10%10%10%10% Santa Rosa 5%5%5%5% Scotts Valley 4%4% Seal Beach 10%10%10%10%10%10%Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #1: Adop. 11/2015 - Exp. 1/1/2020 Ruling #3: Adop. 6/2016 - Exp. 1/1/2020 Ruling #2: Adop. 11/2014 - Exp. 1/1/2020 Seaside 6%6%6%6%6% Sebastopol 3.75%3.75%3.75%3.75%3.75%3.75%3.75%3.75%3.75%Ruling #1: Adop. 12/2014 - Exp. 1/1/2020 Ruling #2: Adop. 12/2014 - Exp. 1/1/2020 Ruling #3: Adop. 12/2016 - Exp. 1/1/2020 Sierra Madre 10%10%10%10%10%10%10%10%9%9%10% Soledad 5%5%5%5%5%5%5% South Pasadena 7.5%7.5%7.5%7.5%7.5%7.5% Stanton 5%5%5%5%5%5%5% Stockton 6%6%6%6%6%6%6%6%6%Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #2: Adop. 12/2016 - Exp. 1/1/2020 Ruling #2: Adop. 12/2016 - Exp. 1/1/2020 Sunnyvale 2%2%2% Torrance 6.5%6.5%6.5%6.5%6.5%6.5%6.5%6.5%6% Tulare 6%6%6%6%6%6%6%6%6%Ruling #1: Adop. 10/2015 - Exp. 1/1/2020 Ruling #1: Adop. 10/2015 - Exp. 1/1/2020 Ruling #2: Adop. 5/2016 - Exp. 1/1/2020 Vallejo 7.3%7.3%7.3%7.3%7.3%7.3%7.5%7.5%Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Ruling #1: Adop. 1/2016 - Exp. 1/1/2020 Vernon 6% N 6% N 6% N 6% N 6% N 6% N 6% N 6% N 6% N Ruling #1: Adop. 6/2013 - Exp. 1/1/2017 Ventura 4.5%4.5%4.5%4.5%4.5%4.5%5%5%Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Ruling #1: Adop. 12/2015 - Exp. 1/1/2020 Waterford 6%6%6%6% Watsonville 5.5%5.5%5.5%5.5%5.5%5.5%6%6%6% Westminster 4%4%4%4%4%4%4%4% Whittier 5%5%5%5%5%5%5%5% Winters 9.5%9.5%9.5%9.5%9.5%9.5%9.5%9.5% Woodlake 6%6%6%6% County of Alameda 6.5%6.5%6.5%6.5%6.5%6.5% County of Los Angeles 4.5%4.5%4.5%4.5%4.5%4.5%4.5% County of Sacramento 2.50% see ord. 2.50% see ord. 2.50% see ord.2.5%2.50% see ord. 2.50% see ord.2.5% County/City of San Francisco 7.50% N 7.50% N 7.50% N 7.50%7.5%N 7.50% N 7.50% N 7.50% N R=Residential Red = voter-approved ordinance (after 2002) *Voter-approved ordinance that includes specific definition of “private communication services” (e.g., T-1) N=Non-Residential Note: As a courtesy to our client public agencies, we provide their ordinances, administrative rulings, remittance forms, and other tax related information on this website. You may be able to locate the UUT ordinances of non-client public agencies at their home websites: http://www.statelocalgov.net/state-ca.cfm Name in Bold = MuniServices Client Public Agencies