HomeMy WebLinkAboutCity Attorney Impartial Analysis Tax MeasureCITY OF ATASCADERO
CITY ATTORNEY'S IMPARTIAL ANALYSIS FOR MEASURE
-24
The City Council of the City of Atascadero has determined to place a ballot measure on
the November 5, 2024 general election ballot. If approved by the voters, Measure -
24, entitled "Atascadero Local Roads and Vital Services Funding Extension
Measure", would amend the Atascadero Municipal Code to extend the City's existing
Measure F-14 retail transactions and use tax, sometimes commonly referred to as a
sales tax, as authorized by the State Legislature under Revenue and Taxation Code
Section 7285.9.
This measure would continue the tax rate at one-half percent (.50%). At this rate, for
example, a retail transaction $100 in value would generate a tax of fifty cents. The
current sales tax within the City, including other state and local sales taxes, is eight and
three-quarters percent (8.75°/x), which would remain the same if voters approve
Measure -24. The proposed tax would be imposed upon the sale of all tangible
personal property sold at retail within the City. This measure would authorize the City to
contract with the State Department of Tax and Fee Administration to administer and
collect the tax.
This measure requires all tax proceeds to be deposited into the City's General Fund to
be used for such general municipal governmental purposes as the City Council shall
direct. Among such purposes are repair of neighborhood roads, aging infrastructure,
along with other vital City needs. The City would not be required to use the revenues
raised by the measure for any special purpose or for any particular program or service.
The City estimates that the annual revenue to the City generated by this measure would
be approximately three million dollars.
Measure — -24 would continue the existing fiscal accountability provisions from
Measure F-14 to assist citizens in assessing if the tax revenues have been used in
meeting community priorities. These provisions include: 1) a permanent "Citizens'
Oversight Committee" to annually review revenues and expenditures from the collection
of the tax; 2) an Annual Road Report prepared by the City and submitted to the
Oversight Committee for review, 3) Oversight Committee findings and conclusions
submitted to the City Council; and 4) an annual audit of the City's finances by an
independent certified public accountant that includes the amount generated by the
measure and how it was used.
This measure would provide several exemptions and exclusions from the tax. It would
prohibit the issuance of any injunction to prohibit the collection of the tax. This measure
will only become effective if approved by a majority of those electors voting on the
measure. The measure provides that the proposed tax would remain in effect until
repealed by the voters.
AYES vote approves the measure.
A NO vote rejects the measure.
The above statement is an impartial analysis of Measure -24. If you desire a copy
of the measure, please call the elections official's office at (805) 470-3400 and a copy
will be mailed at no cost to you. You may also request a copy by sending an email to
cityclerk@atascadero.org.
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David Fleishman
City Attorney, City of Atascadero