HomeMy WebLinkAboutD-3 Staff Report - Fiscal Sustainability Assessment Follow-upSCHEDULED ITEM
D-3
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALEZ, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF FINANCE
DATE: MAY 6, 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 actions:
1)Authorize Staff to proceed with community engagement via a public opinion research
survey in order to assess community priorities and to gauge public support of
Transaction and Use Tax and Utility User’s Tax Modernization measures on the
City’s March 2020 election ballot.
2)Authorize the City Manager to execute a contract with the Lew Edwards Group and
FM3, for a combined not-to-exceed total of $100,000, in a form acceptable to the City
Attorney, for the purpose of engaging in public outreach, polling, educational
workshops, community meetings, and informational communication activities
relating to the City’s projected budget deficits and proposed ballot measure(s) if later
adopted via resolution by the City Council for the March 2020 election.
Fiscal Sustainability Assessment Follow-up
May 6, 2019
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3) Authorize staff to waive the purchasing procedure under Azusa Municipal Code
section 2-539 in the best interest of City and hire Lew Edwards Group as a sole
source vendor because the Lew Edwards Group is the preferred vendor based on
Staff’s research, and due to the limited time the City has to assess community
priorities and gauge public support of the ballot measure in time for the March 2020
election.
ANALYSIS:
In February, as part of the General Fund Fiscal Year 2018/19 mid-year budget review, Staff
presented the Council with a five-year budget forecast which projected annual deficits ranging
$1.5 - $3.3 million starting in Fiscal Year 2019/20. At the same meeting, Council directed staff
to return with a fiscal sustainability assessment.
Council directed Staff to return 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 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.
The City’s budget policy requires a balanced budget, meaning expenditures should not exceed
revenues. Deficit spending means the City must tap into reserves 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 are projected to be below the Reserve target of $10.6 million by over $339,000 without
measures being taken to increase revenues and/or decrease costs.
A summary of the forecasted budget results and estimated reserve balances is provided in the
following table:
5-Year Budget Forecast and Reserves Analysis
Actual
FY 17-18
Revised
FY 18-19
ESTIMATE
FY 19-20
ESTIMATE
FY 20-21
ESTIMATE
FY 21-22
ESTIMATE
FY 22-23
ESTIMATE
FY 23-24
Total Revenues 42,208,830 44,638,924 42,226,054 42,702,543 43,404,101 44,180,537 45,040,824
Total Expenses 44,849,887 41,779,383 44,643,345 46,003,554 45,394,133 46,028,446 46,575,384
Operating Surplus or (Defecit)(2,641,057)$ 2,859,541$ (2,417,291)$ (3,301,011)$ (1,990,032)$ (1,847,909)$ (1,534,560)$
Beginning Available Fund Balance 12,484,905 9,843,848 12,703,389 10,286,098 6,985,088 4,995,056 3,147,147
Ending Available Fund Balance 9,843,848 12,703,389 10,286,098 6,985,087 4,995,056 3,147,147 1,612,587
Reserves Target 6,265,725 10,265,725 10,625,252 10,825,533 10,734,120 10,829,267 10,911,308
Above/(Below) Reserves Target 3,578,123 2,437,664 (339,154) (3,840,446) (5,739,064) (7,682,120) (9,298,721)
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It’s important to note year-end estimated balances do 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 or service cuts will need to be considered starting in
Fiscal Year 2019/20.
There are three options to address the forecasted budget deficits:
1) Use reserves to cover projected deficits
2) Make budget cuts by reducing services offered to the community
3) Enhance revenues, including consideration of extraordinary measure(s)
In an effort to make recommendations to Council to address the projected deficits, Staff
performed an in depth fiscal sustainability assessment and presented to Council on March 25,
2019.
Fiscal Sustainability Assessment Performed
As part of the Fiscal Sustainability Assessment performed, Staff:
1. Reviewed existing contracts and franchise agreements to ensure the City is capturing all
contractual obligations
2. Identified contracts to potentially renegotiate
3. Examined areas of organizational efficiency opportunities
4. Explored extraordinary measures to generate additional revenues
Following presentation of the Assessment, 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.
Three contracts/franchise agreements were identified for potential renegotiation in order to
increase revenues. These included re-examination of the tax assessed to hazardous waste
processors, approving expansion of landfill waste activities, and lowering the discount for water
rights leased to the Water Utility. Staff estimates an additional $1.5 - $2.0 million in annual
revenues could be generated from these three sources. However, due to debt covenant constraints
of the Water Utility, as well as environmental and other impact analyses needed before Council
approves changes to the existing agreements, additional revenues from these sources will take
time to realize.
Staff is still in the process of examining organizational efficiency opportunities to reduce costs
without greatly impacting services the Community has become accustomed to. However, to
cover the projected budget shortfalls with budget cuts alone, will result in a reduction in services.
Prior to recommending service cuts, Staff believes it’s important to engage the Community in
order to assess their needs and priorities.
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May 6, 2019
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The other major component of the Assessment included recommending extraordinary revenue
enhancement measures. Staff explored several options and recommended the Council consider
two general tax measures, a Transaction and Use Tax measure (sales tax override) and a Utility
User’s Tax (UUT) modernization measure. Both of these measures require voter approval. If
approved at the City’s next general election taking place in March 2020, additional revenues to
bridge the projected budget deficit gaps could be realized as early as July 2020.
Recommended Extraordinary Revenue Enhancement Ballot Measures
For long-term financial sustainability, Staff recommends both a Transaction and Use Tax
measure and UUT modernization measure be considered. Both of these measures would have to
be approved via a ballot measure. The City’s next general election is in March 2020 and will be
consolidated with the Statewide Primary election. If approved by voters, the City would begin to
generate additional revenues in the 2020/21 budget year. With the next election less than a year
away, Staff recommends beginning the process of engaging the public immediately.
• Transaction and Use Tax (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.
Below is a summary of the current makeup of the sales tax assessed in the City:
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The caveat to this option is the potential for Los Angeles County to place its own sales
tax measure on the March, 2020 ballot. Due to the peculiarities of State sales tax law, a
County sales tax measure of this kind could conflict with Azusa’s measure, making 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 sales tax
measures being proposed by the County. However, if the County 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 earlier than March, 2020 in order to capture these additional sales
tax revenues. Attachment 1 is a summary of recent sales tax override measures with pass
and fail rates for information.
Advantages of a Transaction and Use Tax (i.e. sales tax override) adopted by the City are
the tax:
• is regionally paid, not entirely by the City’s residents
• has a statutory cap of 10.25%
• is competitive with what other surrounding cities have done or are doing
• revenues stay within local (Azusa) control
Sales Tax Description Rate
State of CA - General Fund 3.6875%
State of CA - General Fund 0.2500%
State of CA - Local Public Safety 0.5000%
State of CA - Local Health and Social Services 0.5000%
State of CA -Local Revenue Fund 1.0625%
Local Agency (County Transportation Fund)0.2500%
Local Agency (City of Azusa)1.0000%
*Statewide Base Sales and Use Tax Rate 7.2500%
Los Angeles County Transportation Commission (LACT) - 07-01-1982 0.5000%
Los Angeles County Transportation Commission (LACT) - 04-01-1991 0.5000%
Los Angeles County Metro Transportation Authority (LAMT) - 07-01-2009 0.5000%
Los Angeles County Traffic Improvement Plan (LAMA) - 07-01-2017 0.5000%
Los Angeles County Measure H Homeless (LACH) - 10-01-2017 0.2500%
**Existing District Tax Additions To Sales Tax Rate 2.2500%
Base Sales Tax Charges Throughout Los Angeles County 9.5000%
Recommended Increase 0.7500%
Total Proposed Local Sales Tax Rate 10.2500%
Note: California has a minimum sales tax of 7.25 percent (state mandate). Counties,
municipalities, and districts are allowed to increase the sales tax in specific jurisdictions up
to a combined total of 10.25 percent. In Azusa, the County of Los Angeles has already taken
2.25 percent of the allowable 3.00 percent threshold.
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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 - $2.0 million in annual revenues
could be generated with the addition of telephone, video, and cable services.
Modernization of the City’s UUT program could look like this as an example:
Service: Electric Water Gas Telephone Video Cable
Residential 4.0% 4.0% 4.0% 4.0% 4.0% 4.0%
Commercial 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%
As an example of the estimated impacts of the above proposal to residential and
commercial customers see the following table:
Individual Family Business
Cellular - Monthly Service Charge 50.00$ 150.00$ 200.00$
UUT Rate 4%4%8%
Monthly UUT Charge 2.00$ 6.00$ 16.00$
Annual UUT Charge 24.00$ 72.00$ 192.00$
Cable - Monthly Service Charge 50.00$ 50.00$ 100.00$
UUT Rates 4%4%8%
Monthly UUT Charge 2.00$ 2.00$ 8.00$
Annual UUT Charge 24.00$ 24.00$ 96.00$
Internet - Monthly Service Charge 50.00$ 50.00$ 100.00$
Internet UUT Rates 4%4%8%
Monthly UUT Charge 2.00$ 2.00$ 8.00$
Annual UUT Charge 24.00$ 24.00$ 96.00$
Individual Family Business
Total Monthly Service Charges 150.00$ 250.00$ 400.00$
Total Additional Monthly UUT Charges 6.00$ 10.00$ 32.00$
Total Additional Annual UUT Charges 72.00$ 120.00$ 384.00$
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Soliciting Community Engagement
Staff is seeking Council approval to begin the process of engaging the Community in order to
gauge public support and to assess their priorities prior to either recommending reductions in
services or placing revenue enhancement measures on the ballot. The City should develop an
overall strategy as to how it will conduct public outreach, polling, educational workshops,
community meetings, informational activities, etc.
The City can either develop these strategies internally using City Staff or hire legislative
consultants. Because the proposed ballot measures require specialized legislative processes,
Staff would recommend using a consultant with the technical expertise to handle such
engagement of the public. As such, Staff recommends the City 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. Due to
current demand, some of the groups are not accepting formal requests for bids because of the
time it takes to prepare responses to such bids. A summary of the proposals is provided below:
Based on the qualifications reviewed, Staff is recommending the City hire Lew Edwards Group
and FM3 for a combined not-to-exceed price of $100,000, to work closely with City Staff and
the City Attorney on various community outreach activities, including a public opinion research
study.
Timeline
With Council’s approval, Staff would like to take the months of June – October to commence
public outreach and polling to gauge the Community’s priorities. Staff will report back to
Council the results of the public’s opinions as to what actions to take in light of the projected
budget deficits (e.g. spend down reserves, ballot measures to enhance revenues, and/or reduce
services).
The deadline to call a local ballot measure is 88 days prior to the election; that means Council
has until December 6th to call ballot measures such as a Transaction and Use Tax or Utility
User’s Tax for the March 3, 2020 general election. Staff recommends Council adopt the
necessary resolution(s) by November 18th via 2/3 vote to place a general tax measure on the
ballot of the March 3, 2020 election.
Consultant Firms Specialties
Informal Bid - Estimated
Project Costs
Polling Costs
(per poll)
Estimated
Engagement Term
Lew Edwards Group Legislative Consulting $70,000 for full project, plus
additional for polling
$25,000-$30,000 9 months
TBWB Strategies Legislative Consulting $6,500 per Month or $58,500
for full project.
Not provided 9 months
Cerrell's Legislative Consulting $7,500-$10,000 per Month or
$90,000 for full project
Not provided 9 months
FM3 Polling & Research $25,000-$30,000 for polling,
data collection, survey,
develop questionnaire, etc.
$25,000-$30,000 TBD
Note - The City requested an informal bid from Clifford Moss, but the firm did not reply.
110 City Enactments - experience
with numerous public finance
ballot measures
Experience with over 200
successful public finance ballot
measures
Not provided
Firm's Experience
Assisted numerous California
cities on polling services, including
Covina
Fiscal Sustainability Assessment Follow-up
May 6, 2019
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FISCAL IMPACT:
With prudent spending and maintenance of public 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 sustain operations, maintain good
credit ratings and meet future financial obligations.
The extraordinary revenue enhancement measures explored by Staff could generate $4.5 – $6.5
million annually in additional revenues which would help the City maintain and possibly
enhance services to the Community and meet its financial obligations.
Approval of the recommended actions, authorizes a not-to-exceed expenditure of $100,000 in
order to engage Azusa residents and businesses for the purpose of educating the community
about the City’s projected budget deficits and to assess the community’s priorities.
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%
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
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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