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Special Transaction and Use Tax
City of Ridgecrest
2/3 Approval Required
Fail: 6241 / 56.52% Yes votes ...... 4801 / 43.48% No votes
Index of all Measures
|Results as of Jan 24 10:33am, 100.0% of Precincts Reporting (12/12)|
|Information shown below: Impartial Analysis | Arguments | Full Text|
Shall an ordinance be approved that adopts a special transactions and use tax to pay for specific street improvements at the rate of three quarters of a percent (3/4%) of the retail sales price, to be administered by the California State Board of Equalization, to terminate 10 years following activation, and to include an Ad Hoc Citizens Advisory Committee?
This wording applies to Measure N:
This is an impartial analysis of Measure N. If you want a copy of the resolution ordering the election to vote on Measure N, please call Kern County Elections at (661) 868-3590 or 1-800-452-8683 and a copy will be mailed at no cost to you.
|Arguments For Measure N||Arguments Against Measure N|
|Ridgecrest citizens have demanded better roads. We can't expect to prosper as a city without high-quality infrastructure to support the local economy. This measure will provide vital funding to do just that. 100 percent of the funds raised will be used locally.
The streets were chosen and prioritized after many discussions with and inputs from Ridgecrest citizens. Five of them are: Ridgecrest Blvd. - China Lake to Downs, Drummond - China Lake to Downs, Norma - Las Flores to Upjohn, Upjohn - China Lake to Downs and Sunland - Ridgecrest Blvd. to Upjohn.
Who will make sure that the terms of the measure are followed? An Ad Hoc Citizens Advisory Committee will ensure that all of the monies will be used on the designated streets. The City Council will have no discretionary authority over the funds, and this measure will end, by law, in 10 years.
Why is it necessary for Ridgecrest citizens to vote YES? Federal and state funds help fund city roads, but severe budget decreases and cuts limit such funds. Voting yes for vitally needed street improvements will qualify Ridgecrest as a self-help city, eligible for additional monies, higher placement on federal and state funding lists, and qualified for monies for which we have not been eligible.
What happens if voters do not approve this measure now? Street conditions will worsen and repair costs will increase prohibitively.
This measure includes what Ridgecrest citizens asked for: a sunset clause, specific street improvements, and an oversight committee. Passage of this measure is imperative to improve our streets. Help solve our street problem, Vote YES!
s/Harris Milton Brokke
|We agree that Ridgecrest's streets are crumbling, and that action must be taken immediately to start fixing them. However, with America's economy in a downturn - as evidenced locally by skyrocketing food and gasoline prices - increasing our already too-high tax burden is the WRONG WAY TO FIX OUR STREETS!
Proponents insist that if we want our streets repaired, we have no choice other than voting for a sales tax increase. But there is another choice, the same choice that any fiscally responsible person, household, or business makes when expenses exceed income: CUT SPENDING! Which of us couldn't cut our expenses by 10%? In fact, when our City Manager was asked what the City could save annually by cutting all non-essential spending, he replied "$1.2 MILLION". Yet, instead of cutting last year's budget by any amount, our City Council INCREASED THE BUDGET of virtually every City department.
In addition, the city's WASTEFUL SPENDING of our taxes on private enterprises such as Front Porch Productions, Matrix Motors (which cost us over $1M in litigation), and Globe Protect could have been avoided and that money spent instead on maintenance and repair of our streets.
California is in a recession, banks are failing, and the housing market has been in a downturn for the last year. With our economy in a state of turmoil, why should we vote more taxes on ourselves? The right approach is to CUT EXPENDITURES to match the level of need, not increase the citizens' tax burden to match the level of want.
Rather than voting to raise your taxes, tell our City Council to:
1) CUT the annual budgets of all essential City functions by a reasonable amount (e.g. 10%)
2) STOP all non-essential spending.
3) USE all resultant savings to repair our streets.
Vote NO on the Streets Initiative.
s/Michael Neel, Engineer
|Full Text of Measure N|
BE IT ORDAINED BY THE VOTERS OF THE CITY OF RIDGECREST, AS FOLLOWS:
SECTION 1: AMENDMENT OF CODE.
Ridgecrest Municipal Code is hereby amended by the addition of Sections 3 3.201 through 3 3.214 to read as follows:
Sections 3 3.201 through 3 3.214 shall be known as the "Special Purpose Transaction and Use Tax" ordinance.
The ordinance codified herein is adopted to achieve the following (and other) purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To impose a special Transaction and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if two thirds of the electors voting on the ordinance vote to approve the imposition of the tax at an election called for that purpose.
B. To adopt a special retail sales and use tax ordinance that incorporates provisions identical to those of the Transaction and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.
C. To adopt a special retail sales and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes;
D. To adopt a special retail sales and use tax ordinance that can be administered in a manner that will, to the degree possible consistent with the provisions of Parts 1.6 and 1.7 of Division 2 of the said Revenue and Taxation Code, minimize the cost of collecting City sales and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions thereof.
E. To provide a source of revenue for certain infrastructure construction and maintenance. 3-3.203 Operative Dates.
This Chapter shall be operative on Jnuary1, 2009.
3-3.204 Contract with State.
Prior to the operative date, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation hereof. If the City has not contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. The Council may make any technical amendments to Sections added by this Ordinance required by the State Board of Equalization, except for any changes affecting the tax rate, its manner of collection, or the purpose for which the revenue from the tax may be used.
3-3.205 Imposition of Sales Tax.
For the privilege of selling tangible personal property at retail, a sales tax is hereby imposed upon all retailers in the City at the rate of three-quarter of one percent (0.75%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City of Ridgecrest on and after the effective date of this Ordinance.
3-3.206 Presumption as to Place of Sales.
For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.
3-3.207 Imposition of Use Tax.
An excise tax is hereby imposed on the storage, use, or other consumption in the City of Ridgecrest of tangible personal property purchased from any retailer on or after the operative date of this Ordinance, at the rate of three-quarters of one percent (0.75%) of the sales price of the property subject to the tax. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.
3-3.208 Adoption of Certain Sections of California Revenue & Taxation Code by Reference.
Except as hereinafter provided, and except in so far as they are inconsistent with the provisions of Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part I of Division 2 of said Code, as amended and in force and effect on the operative date of this Ordinance, applicable to use taxes are hereby adopted and made a part of Section 3-3.202 et seq., as though fully set forth herein.
3-3.209 Limitations on Adoption of State Law and Collection of Use Taxes.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:
(1) The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;
(2) The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance.
(3) In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
(a) Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;
(b) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
(4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.
3-3.210 Permit Not Required.
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance.
3-3.211 Exemptions and Exclusions.
A. There shall be excluded from the ordinance of the sales tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered sales or use tax.
B. There are exempted from the computation of the amount of sales tax the gross receipts from:
(1) Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.
(2) Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(b) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
(3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.
(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance.
(5) For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. There are exempted from the general use tax imposed by this Ordinance, the storage, use or other consumption in this City of tangible personal property:
(1) The gross receipts from the sale of which have been subject to a sales tax under any state-administered sales and use tax ordinance.
(2) Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
(3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.
(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance.
(5) For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
(6) Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
(7) "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
D. Any person subject to general use tax under this Ordinance may credit against that tax any sales tax or reimbursement for sales tax paid to a district imposing, or retailer liable for a sales tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
All amendments to Part 1 of Division 2 of the Revenue and Taxation Code made subsequent to the operative date of this Ordinance relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance.
3-3.213 Enjoining Collection Prohibited.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the State or this City, or against any officer of the State or the City, to prevent or enjoin the collection hereunder, or Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3-3.214 Use of Tax Proceeds.
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund of the City to be expended on the specific projects set forth in the expenditure plan attached hereto as Attachment No. 1 and incorporated herein. A five-member, ad hoc Citizens' Advisory Committee shall be formed to ascertain that tax proceeds are expended on the specific projects set forth in the expenditure plan; to review, comment, and report to the Ridgecrest Infrastructure Committee and the Ridgecrest City Council. Each member of the City Council shall nominate a member of the Advisory Committee who shall be appointed by the Mayor following unanimous approval of the City Council.
The sales and use tax imposed by this Ordinance shall terminate and no longer be levied as of the tenth (10th) anniversary of the Operative Date provided for in Section 3-3-203 and 3-3-204.
SECTION 2: SEVERABILITY.
If any provision of this ordinance or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. The City Council finds and declares that it would have adopted each and every provision of this ordinance, even if it had not adopted any other provision.
SECTION 3: STATUTORY AUTHORITY FOR TAX.
This ordinance is adopted pursuant to Revenue and Taxation Code section 7285.91.
SECTION 4: ELECTION REQUIRED.
This ordinance shall not become operative unless and until a 2/3 majority vote of the electors voting on this ordinance vote to approve the imposition of the tax at the election to be held on November 4, 2008.
SECTION 5: EFFECTIVE DATE.
If this ordinance is approved by a 2/3 majority of the voters voting on the issue at the November 4, 2008 election, the general tax shall become effective on January1, 2009.
PASSED, APPROVED AND ADOPTED ON FIRST READING, this 7th day of May, 2008 by the following vote:
AYES: Mayor Holloway, Council Members Morgan, Wiknich, Carter, and Clark
This ordinance will be re-submitted to the Ridgecrest City Council for Second Reading and Adoption if Ballot Measure is approved by a 2/3 majority of the qualified voters of Ridgecrest at the November 4, 2008 General Municipal Election
City of Ridgecrest 2008 Streets Measure Project List
Repairs and Reconstruction of Arterial Streets
Repairs and Reconstruction of Residential Streets
Dated: Feb 20, 2008
** Ridgecrest Blvd mileage not included in 22 mile total