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HomeMy WebLinkAboutReso 2024-134 RESOLUTION NO. 2024-134 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA1) AMENDING RESOLUTION NO. 2024-054 CALLING A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 5, 2024;2)ORDERING SUBMISSION TO THE QUALIFIED VOTERSOF THE CITY, A PROPOSED ORDINANCERELATING TO THE EXTENSION OF A ONE-HALF CENT GENERAL TRANSACTIONS AND USE TAX;3) AUTHORIZING THE MAYOR TO SUBMIT BALLOT ARGUMENTS IN FAVOR OF THE MEASURE; AND 4)DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS OF THE MEASURE WHEREAS, as approved by City of Chula Vista ("City")voters and authorized by state law, the City imposes a transactions and use tax, commonly known as a local sales taxor ,through Title 3, Chapter 3.33 of the Chula Vista Municipal Code (Rev. & Tax. Code, § 7251 et seq.); and March 31, 2027, depriving the City of an important source of revenues to fund general services to its residents; and WHEREAS, the City Council wishes to extend this transactions and use tax beyond its current expiration date, without raising the tax rate, and to update Chapter 3.33to reflect changes in state law since City voters adopted this tax in 2016; and WHEREAS, the proposed ordinance implementing these amendments to Chapter 3.33 WHEREAS, because the Ordinance extends a general tax, it must be approved by the Const., art. XIII C, § 2(b); Rev. & Tax. Code, § 7285.9); and WHEREAS, under Resolution No. 2024-054, the City Council called ageneral municipal electionto be held on Tuesday, November 5, 2024 WHEREAS, throughadoption of Resolution No. 2024-054, the Cityrequested that the statewide election and permit the Registrar of Voters to perform certain services in conjunction WHEREAS, the City Council therefore wishes to amend Resolution No. 2024-054 and qualified voters at the Election (Elec. Code, § 9222). NOW, THEREFORE, BE IT RESOLVED, DECLARED, DETERMINED, AND ORDEREDby the City Council of the City of Chula Vistaas follows: Resolution No. 2024-134 Page No.2 SECTION 1. The City Council hereby orders the Ordinance attached hereto as Exhibit A to be submitted to the qualified voters at the Election, and it further orders the following question concerning the Ordinance to be placed on that ballot: Shall the measure to continue funding City of Chula Vista services including fixing potholes; keeping streets, sidewalks, infrastructure, parks, public facilities safe, clean, well-maintained; repairing aging YES storm drains; managing traffic congestion; and removing half-cent transactions and use tax at the current rate (no increase), continuing an estimated $37,000,000 annually for general NO government use for 10 years, with citizen oversight, independent audits, and all money locally controlled, be adopted? SECTION 2. That Resolution No. 2024-054is hereby amended accordingly,and the City Clerk is authorized, instructed, and directed to take all actions necessary to place the Ordinance on theNovember 5, 2024 ballot. SECTION 3. The City Clerk is directed to file a certified copy of this Resolution with the Board of Supervisors and the Registrar of Voters of the County of San Diego and to issue instructions to the Registrar of Voters to take any and all steps necessary for the holding of the election. SECTION 4. The City Manager is hereby authorized and directed to execute any necessary agreements with San Diego County for the Election. SECTION 5. The City Clerk is authorized, instructed, and directed to prepare and publish a notice of the measures. Direct arguments shall be due by August 15, 2024 officeduring regular business hours, and the 10-day public review period for thedirectarguments will be August 16, 2024 toAugust25, 2024. SECTION 6. The City Attorney shall cause the preparation of an impartial analysis of the measure, which shall be due by August 16, 2024 during regular business hours, and the 10-day public review period for the impartial analysis will be August 17, 2024 to August26, 2024. SECTION 7.The City Council hereby acknowledges its authority, pursuant to California Elections Code section 9282and Chula Vista Municipal Code section 2.50.150, to submit a written argument not to exceed 300 words in length and authorizesthe Mayor designee to submit arguments in favor of the measure on behalf of the City Council. Resolution No.2024-134 Page No.3 TheCity Clerk as the City Election Official has fixedthe date of August 15, 2024, during normal business hours, for the submittal of primary written argument(s)infavor of or against the measure not exceeding 300 words, accompanied by the printed name(s) and signature(s) of the author(s)submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of Californiaand Chula Vista Municipal Code section 2.50.150.The arguments may be changed or withdrawn until and including the date fixed by the City Clerk,after which no arguments for or against the City measure may be submitted to the City Clerk. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the Form of Statement To Be Filed By Author(s) of Argumentand the List of Supporters/Opponents Submission Form. SECTION 8.PursuanttoResolution No. 8967 previously adopted by the City Council allowing rebuttal arguments, rebuttal arguments will be allowed in accordance with Elections Code section 9285. Rebuttal arguments may not exceed 250 words. Rebuttal arguments shall be due by August 20, 2024during regular business hours, and the 10-day public review period for the rebuttal arguments shall be August 21, 2024 toAugust30, 2024. SECTION 9. The adoption of this Resolution is exempt from the California Environmental Quality Act (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The calling of a municipal election is not a project within the meaning of CEQA Guidelines section 15378. Further, the general tax commitment to any specific project which may result in a potentially significant physical impact section 15378(b)(4). SECTION 10. This Resolution shall take effect immediately upon its adoption. SECTION 11. That in all particulars not recited in this Resolution, the Election shall be held and conducted as provided by law for holding municipal elections. SECTION 12. The City Clerk shall certify the passage and adoption of this Resolution by a two-thirds vote of all members of the City Council, as required by Revenue & Taxation Code \[SIGNATURES ON THE FOLLOWING PAGE\] Resolution No. 2024-134 Page No.4 Presented byApproved as to formby Courtney ChaseMarco A. Verdugo Deputy City ManagerCity Attorney PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista, California, this 25th day of June 2024 by the following vote: AYES:Councilmembers: Chavez, Gonzalez, Morineau, Preciado, and McCann NAYS:Councilmembers:None ABSENT:Councilmembers:None John McCann, Mayor ATTEST: Kerry K. Bigelow, MMC, City Clerk STATE OF CALIFORNIA) COUNTY OF SAN DIEGO) CITY OF CHULA VISTA) I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing Resolution No. 2024-134 was duly passed, approved, and adopted by the City Council at a regular meeting of the Chula Vista City Council held on the 25th day of June 2024. Executed this 25th day of June 2024. Kerry K. Bigelow, MMC, City Clerk Exhibit A ORDINANCE NO. ORDINANCE OF THE CITY OF CHULA VISTA AMENDING TITLE 3, CHAPTER 3.33OF THE CHULA VISTA MUNICIPAL CODE TO CONTINUEA TEMPORARY ONE-HALF CENT GENERAL TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION Subject to approval by an affirmative, simple majority vote of the people as required by law, the People of the City of Chula Vista do ordain as follows: Section I. Title 3, Chapter 3.33of the Chula Vista Municipal Code, entitledChula Vista Temporary$0.005 Sales Taxis amended as set forth below, continuinga local transactions and use tax within the City of Chula Vista, to be administered by the California Department of Tax and Fee Administration. Deletions are indicated by strikethroughs and additions are indicated by underlines. Section II. Section 3.33.020, subsection C.is amended to read as follows: 3.05.020Purpose. . . . C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of EqualizationCalifornia Department of Tax and Fee Administrationin a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of EqualizationCalifornia Department of Tax and Fee Administration in administering and collecting the California State sales and use taxes. Section III. Section 3.33.050 is amended to read as follows: 3.33.050Termination date. The authority to levy the tax imposed by this chapter shall expire March 31, 203710 years following the operative date. Section IV. Section 3.33.060 is amended to read as follows: 3.33.060Contract with the StateBoard of Equalization. Prior to the operative date, City shall contract with the State Board of EqualizationCalifornia Department of Tax and Fee Administrationto perform all functions incident to the administration and operation of this chapter; provided, that if the City shall not have contracted with the State Board of EqualizationCalifornia Department of Tax and Fee Administrationprior to the operative date, it shall nevertheless so contract, and in such a case the operative date shall be the first day of thefirstcalendarquarterfollowing the executioneffective dateof such a contract. Section V. Section 3.33.070 is amended to read as follows: 3.33.070Place of sale. For the purposes of this chapter, 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 permanentplace 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 State Board of EqualizationCalifornia Department of Tax and Fee Administration. Section VI. Section 3.33.090is amended to read as follows: 3.33.090Limitations 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. Compensation and Government Claims Board, State Board of EqualizationCalifornia Department of Tax and Fee Administration, State Treasury, or the Constitution of the stateof California. Exhibit A 2.The result of that substitution would require action be taken by or against this City or any agency, officer, or employee thereof, rather than by or against the State Board of Equalization California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this chapter. 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 Sections6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. 1. preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). Forpurposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder. Section VII. The adoption of this Ordinance is exempt from the California Environmental Quality Act (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The general transactions and use tax this Ordinance adopts does 15378(b)(4). Section VIII. Section IX. As soon as practicable after this Ordinance is adopted pursuant to Section 8, the City Clerk shall certify to the passage and adoption of this Ordinance, cause it to be published according to law, and shall transmit it to the California Department of Tax and Fee Administration. The Mayor and City Clerk are hereby authorized to execute this Ordinance where indicated below to give evidence that the votes have approved it. Section X. The proceeds of the taxes imposed by this Ordinance and Title 3, Chapter 3.33 of the Chula Vista Municipal Code may be used for any lawful purpose of the City, as authorized by ordinance, resolution,or action of the City Council. These taxes are not special taxes within the meaning of Article XIII C, section 1(d), but are general taxes imposed for general government purposes.