HomeMy WebLinkAbout6968RESOLUTION NO 6968
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDLANDS
ORDERING THE SUBMISSION, OF AN ORDINANCE PROPOSING THE
IMPOSITION OF A TRANSACTIONS AND USE TAX (A GENERAL FAX)
AT THE RATE OF ONE-HALF OF ONE PERCENT (0 50%) TO EXPIRE
AFTER TEN YEARS, TO THE QUALIFIED VOTERS OF THE CITY OF
REDLANDS, AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON
NOVEMBER 2, 2010
WHEREAS, the City of Redlands (the "City") has been severely impacted by the decline
in national, state and local economies, and significant State takeaways, and
WHEREAS, the City has slashed its budget by cutting service positions, including cuts to
public safety, purchasing essentials with grant funding, conserving energy to keep costs down,
and participating in purchasing pools with other cities to lower expenses, and
WHEREAS, all City employees have made salary and/or benefit concessions, and
WHEREAS, the declining economy and State money grabs have taken a significant toll
on the City's ability to continue providing vital services to City residents that protect the public
peace, health, safety and welfare of the community, and
WHEREAS, the significant cost saving measures the City has employed in recent years
to address the ongoing budget crisis, including the consolidation of job duties, significant
reductions in staffing levels, reallocation of resources for absorption by funds other than the
General Fund, sales of assets and deferment of equipment purchases, increases in service fees,
and the creation of assessment distracts will not be sufficient to avoid significant service
disruptions, and
WHEREAS, if approved by at least a majority of affirmative votes, the rate of the
transactions tax imposed by the City of Redlands' Transactions and Use Tax Ordinance, which
proposes to impose a general tax ("Tax Ordinance"), shall be one-half of one percent (0 50%) of
the gross receipts of any retailer from the sale of all tangible personal property sold at retail in
the City and the rate of the use tax imposed shall be one-half percent of one percent (0 50%) of
the sales price of tangible personal property stored, used or otherwise consumed in the City, and
WHEREAS, following the recommendation of State Board of Equalization. the City
Council introduced the Tax Ordinance at its July 20, 2010, City Council meeting and adopted the
Tax Ordinance following the second reading of the Tax Ordinance at the adjourned regular
meeting of the City Council held on July 29, 2010, and
WHEREAS, pursuant to Section 2(b) of Article XIIIC of the California Constitution
subject a very limited exception, the City may not impose, extend, or increase any general tax
unless and until that tax is submitted to the electorate and approved by a majority vote at an
election consolidated with a regularly scheduled election for members of the City Council, and
1
WHEREAS, it is desire of the City Council that the Board of Supervisors of the County
of San Bernardino be requested to consolidate said election with the scheduled election to be
held that same day, and that the County Registrar be instructed to provide all necessary election
services to the City, and
WHEREAS, a resolution calling for an election to consider a general tax measure
imposed for general governmental purposes, such as the Tax Ordinance, is required to be
approved by at Least a two-thirds vote of the City Council, and
WHEREAS The Tax Ordinance imposes a "general tax," and all proceeds of the
Transactions and Use Tax shall be deposited into the City's General Fund,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Redlands as
follows
Section 1 Pursuant to California Constitution Article XIIIC, section 2(b), Government
Code section 53724, and Elections Code section 9222, the City Council of the City of Redlands
hereby calls and orders to be held in the City of Redlands, at the general municipal election of
the qualified voters of the City on November 2, 2010, for the purpose of submitting to the voters
an ordinance proposing the imposition of a Transactions and Use Tax (the "Tax"), as a general
tax, to expire after ten (10) years, as authorized by Revenue and Taxation Code section 7285 9
All proceeds of the Tax shall be deposited into the City's General Fund
Section 2 The ordinance authorizing the Tax to be approved by the voters pursuant to
Section 1 shall be known as the City of Redlands' Transactions and Use Tax Ordinance and is as
set forth in Exhibit "A" hereto The City Council has approved the Tax Ordinance, the form
thereof, and its submission to the voters of the City at the November 2, 2010 election, as required
by Revenue and Taxation Code section 7285 9, subject to the approval of a majonty of the voters
voting on the measure at the election The entire text of the Tax Ordinance shall be made
available to the public upon request The Tax Ordinance specifies that the rate of the
transactions tax shall be one-half of one percent (0 50%) of the gross receipts of any retailer
from the sale of all tangible personal property sold at retail in the City, it specifies that the rate of
the use tax shall be one-half of one percent (0 50%) of the sales price of tangible personal
property stored, used or otherwise consumed in the City, and it specifies that the authority to
levy the Tax will expire on the tenth anniversary of the Operative Date of the Tax, unless
extended by a majority vote of the voters of the City of Redlands The State Board of
Equalization shall collect the tax from retailers subject to the fax and remit the funds to the City
Section 3 The Tax Ordinance shall be submitted to the voters on the ballot in the form
of the following question
To prevent further cuts and preserve funding for essential City services, mcluding
police, fire, and emergency response, paving, maintaining and repairing City
streets, reducing crime and criminal gang/drug activity, trimming trees and
keeping public areas well-maintained, shall the City of Redlands establish a '/
cent transactions and use (sales) tax automatically expiring in ten years, with
2
independent citizen oversight, annual audits, and all funds dedicated entirely to
local priorities and Redlands City services?"
The City Clerk shall maintain a copy of the Tax Ordinance and shall make the same available for
public inspection upon request
Section 4 The arguments in "Favor" or "Against" the above ballot measure shall be
filed with the City CIerk of the City of Redlands on or before August 17, 2010, after which no
arguments in "favor" or "against" the City measure may be submitted to the City Clerk
Section 5 That the City Council authorizes and reserves the right of any and all
members of the City Council to file a written argument, not to exceed 300 words, in "Favor" of
the proposed Tax Ordinance
Section 6 That rebuttal arguments shall be filed with the City Clerk by August 30,
2010, and shall not exceed 250 words
Section 7 That the City Clerk is hereby directed to transmit a copy of the Tax
Ordinance to the City Attorney, who shall prepare an impartial analysis of the measure showing
the effect of the measure on the existing law and operation of the measure in accordance with
section 9280 of the Elections Code
Section 8 That during the period commencing August 30, 2010 and ending September
9, 2010, the City Clerk shall make available for public inspection the arguments filed "For" or
"Against" the ballot measure and the impartial analysis
Section 9 That the County of San Bemardino's Election Department is hereby
authorized to canvass the returns of the election
Section 10 That the Board of Supervisors of the County of San Bernardino is hereby
requested to issue instructions to the County's Election Department to take any and all steps
necessary for the holding of the election
Section 11. That the City of Redlands recognizes that costs will be incurred by the
County of San Bernardino in connection with the election and agrees to reimburse the County for
any such costs.
Section 12 That the City Clerk is hereby directed to file a certified copy of this
Resolution with the Board of Supervisors and the Election Department of the County of San
Bernardino
Section 13 That this Resolution shall take effect immediately upon its adoption
Section 14 That the City Clerk shall certify to the passage of this Resolution and enter
it into the City's book of original resolutions
Section 15. 1 his Resolution is exempt from the California Environmental Quality Act
(Public Resources Code section 21000 et seq) ("CEQA") pursuant to the State's CEQA
3
Guidelines sub -section 15060(c)(2) because the adoption of this Resolution will not result in a
direct or a reasonably foreseeable, indirect, physical change in the environment, and State CEQA
Guidelines sub -sections 15378(b)(2) & (4), because the adoption of this Resolution, and
imposition of the tax proposed under the Tax Ordinance, does not constitute a "project" under
CEQA. and therefore review under CEQA is not required
APPROVED and ADOPTED by the City Council of the City of Redlands on this 29th day
of July, 2010
ATTEST
Sam Irwin,
City Clerk of the City of Redlands
4
Pat Gilbreath,
Mayor of the City of Redlands
CITY CLERK'S CERTIFICATE
I. Sam Irwin, City Clerk of the City of Redlands, hereby certify that the foregoing is a
full, true and correct copy of a resolution duly adopted at an adjourned, regular meeting of the
City Council duly and regularly held on July 29, 2010, of which meeting all of the members of
said City Council had due notice and at which a majority thereof were present, and that at said
meeting said resolution was adopted by the following vote
AYES Councilmembers Bean, Harrison, Aguilar, Mayor Gilbreath
NOES Councilmember Gallagher
ABSENT None
ABSTAIN None
Dated July 29, 2010
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City Clerk of the City of Redl. ds
EXHIBIT "A"
ORDINANCE NO 2737
AN ORDINANCE OF THE CITY OF REDLANDS ADDING CHAPTER 3 18 TO THE
REDLANDS MUNICIPAL CODE ENACTING A ONE-HALF OF ONE PERCENT (0.50%)
TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF
EQUALIZATION
WHEREAS, the City of Redlands (the `City") has been severely impacted by the decline
in national, state and local economies, and significant State takeaways; and
WHEREAS, the City has slashed its budget by cutting service positions, including cuts to
public safety purchasing essentials with grant funding; conserving energy to keep costs down;
and participating in purchasing pools with other cities to lower expenses; and
WHEREAS, all City employees have made salary and/or benefit concessions; and
WHEREAS, the declining economy and State money grabs have taken a significant toll
on the City's ability to continue providing vital services to City residents that protect the public
peace, health, safety and welfare of the community and
WHEREAS, the significant cost saving measures the City has employed in recent years
to address the ongoing budget crisis, including the consolidation of job duties, significant
reductions in staffing levels, reallocation of resources for absorption by funds other than the
General Fund, sales of assets and deferment of equipment purchases, increases in service fees
and the creation of assessment districts will not be sufficient to avoid significant service
disruptions; and
WHEREAS, the tax provided for in this ordinance is a general tax, enacted solely to raise
revenue for any and all municipal purposes to be effective for a period of ten (10) years, and
shall be placed into the City's General Fund, and is not enacted for regulation purposes;
THE CITY COUNCIL OF THE CITY OF REDLANDS DOES ORDAIN AS
FOLLOWS
Section 1. The recitals set forth above are true and correct, and are hereby incorporated
into this Ordinance in their entirety
Section 2. A new Chapter 3 18 relating to the City of Redlands' enactment of a
Transactions and Use Tax is hereby added to Title 3 ("Revenue and Finance") of the Redlands
Municipal Code to read as follows:
`Chapter 3 18
City of Redlands' Transactions and Use Tax
3 18.010. Title
3 18.020. Operative Date
3 18.030. Purpose
3 18.040. Contract with State
3 18.050. Imposition of Transactions and Use Tax Transaction Tax Rate
3 18.060. Place of Sale
3 18.070. Imposition of Use Tax Use Tax Rate
3 18.080. Adoption of Provisions of State Law
3 18.090. Limitations on Adoption of State Law and Collection of Use Taxes
3 18.100. Permit Not Required
3 18.110. Exemptions and Exclusions
3 18.120. Adoption of Amendments to State Law
3 18.130. Enjoining Collection Forbidden
318.140. Severability
3 18.150. Independent Annual Audit
3 18.160. Citizens' Financial Advisory Committee
3 18.170. Termination Date
3 18.010. TITLE. This Chapter shall be known as the 'City of Redlands' Transactions and Use
Tax. The City of Redlands shall be hereinafter called the 'City This Chapter shall be
applicable in the incorporated territory of the City
3 18.020. OPERATIVE DATE. `Operative Date' means the first day of the first calendar
quarter commencing more than 110 days after the adoption of the ordinance enacting this
Chapter.
3 18.030. PURPOSE. This Chapter is enacted to achieve the following, among other purposes,
and directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To impose a retail Transactions 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 7285.9 of Part 1 7 of Division 2 which authorizes the City to enact the tax ordinance
establishing this Chapter, which shall be operative if majority of the electors voting on the
measure vote to approve the imposition of the tax at an election called for that purpose.
B. To adopt a retail Transactions and Use Tax that incorporates provisions identical
to those of the Sales 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 retail Transaction and Use Tax that imposes a tax and provides a
measure therefore that can be administered and collected by the State Board of Equalization in 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 Equalization
in administering and collecting the California State Sales and Use Taxes.
D To adopt a retail Transaction and Use Tax that can be administered in a manner
that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division
2 of the Revenue and Taxation Code, minimize the cost of collecting the Transactions and Use
Taxes, and at the same time, minimize the burden of record keeping upon persons subject to
taxation under the provisions of the Chapter.
3 18.040. 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 of this Transactions and Use Tax; provided, that if the City shall not have contracted
with the State Board of Equalization prior to the Operative Date, the City 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.
3 18.050. IMPOSITION OF TRANSACTIONS AND USE TAX TRANSACTION TAX
RATE. For the privilege of selling tangible personal property at retail, a tax is herby imposed
upon all retailers in the incorporated territory of the City at the rate of one-half of one percent
(0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at
retail in said territory on and after the Operative Date of the ordinance enacting this Chapter.
Such tax shall be in addition to any other transactions tax unposed by this Code or applicable
State law
3 18.060. PLACE 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 to 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 tax 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 State Board
of Equalization.
3 18.070. IMPOSITION OF USE TAX USE TAX RATE. An excise tax is hereby imposed
on the storage, use or other consumption in the City of tangible personal property purchased
from any retailer on and after the Operative Date of this Chapter for storage, use or other
consumption in said territory at the rate of one-half of one percent (0.50%) of the sales price of
the property 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 18.080. ADOPTION OF PROVISIONS OF STATE LAW Except as otherwise provided in
this Chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of
Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with
Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a
part of this Chapter as though fully set forth herein.
3 18.090. 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:
1 When 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. When 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 Chapter.
3 In those sections, including, but not necessarily limed to section referring
to the exterior boundaries of the State of Califomia, 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 6798 of the Revenue and Taxation Code.
B. The word `City' shall be substituted for the `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 18.100. 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 Chapter.
3 18.110. EXEMPTIONS AND EXCLUSIONS.
A. There shall be excluded from the measure of the Transactions 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 transactions or use tax.
B. There are exempted from the computation of the amount of transactions taxes 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
governments.
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 subsection, 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 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 Chapter.
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 Chapter.
5 For the purposes of subparagraphs 3 and 4 of this subsection B, 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 Use Tax imposed by this chapter, 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
Transactions Tax under any state -administered Transactions 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 Sate, the United States, or any
foreign govermnent. This exemption is in addition to the exemption 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 Chapter.
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 Chapter.
5 For the purposes of subparagraphs 3 and 4 of this subsection C, 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 of this subsection C, 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 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 Use Tax under this Chapter may credit against that tax any
Transactions Tax or reimbursement for Transactions Taxes paid to a district imposing, or retailer
liable for a transactions 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.
3.18.120. ADOPTION OF AMENDMENTS TO STATE LAW
A. All amendments, subsequent to the Operative Date of this Chapter, to Part 1 of
Division 2 of the Revenue and Taxation Code 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 Chapter; provided, however, that no such amendment shall
operate so as to affect the rate of tax imposed by this Chapter unless any increase in the rate of
this tax is first approved by the voters of the City voting on such question.
B. Pursuant to California Elections Code Section 9217 or any successor statute, the
City Council of the City may amend or repeal this Chapter, but not increase or extend the rate of
tax imposed herein, or the indebtedness authorized hereunder, without the approval of the voters
of the City voting on such question.
3 18.130. ENJOINING COLLECTION FORBIDDEN 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 City or against any officer of the State or the City to prevent or enjoin the collection
under this Chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or
any amount of tax required to be collected.
3 18.140. SEVERABILITY If any provision of this Chapter or the application thereof to any
person or circumstance is held invalid, the remainder of this Chapter and the application of such
provision to other persons or circumstances shall not be affected thereby
3 18.150 INDEPENDENT ANNUAL AUDIT The proceeds of the Transactions and Use Tax
levied and imposed pursuant to this Chapter shall be deposited into the City's General Fund for
use by the City and become subject to the same independent annual audit requirements as other
General Fund revenue. The independent auditor's report, which shall include an accounting of
the revenues received and expenditures made from the Transactions and Use Tax will be
presented annually to the City Council and made available for public review
3 18.160. CITIZENS FINANCIAL ADVISORY COMMITTEE. A Citizens' Financial
Advisory Committee (the `Committee") shall be established by the City Council for the purpose
of providing independent advisory review of revenues generated by the Transactions and Use
Tax. The Committee shall meet at least once each calendar year, and all meetings shall be
subject to the provisions of the Ralph M. Brown Act (Government Code Section 54950 et seq.)
3 18.170. TERMINATION DATE. The authority to levy the Transactions and Use Tax
imposed by this Chapter shall expire on the tenth anniversary of the Operative Date, unless
extended by a majority vote of the voters of the City
Section 3. Effective Date. This ordinance relates to the levying and collecting of the
City of Redlands' Transactions and Use Tax and shall take effect immediately upon its adoption.
Section 4. Upon approval by the voters, the City Clerk shall again certify the passage of
this ordinance; publish the same as required by applicable law and forward a copy of the
adopted ordinance to the Board of Equalization.
Section 5. The City Clerk shall, immediately following the final passage of this
ordinance, cause the summary below to be published at least once in a newspaper of general
circulation, published and circulated in the City of Redlands:
Contingent upon majority voter approval, this Ordinance adopts a one-half of one percent
(0.50%) Transactions and Use Tax on the sale or consumption of tangible personal
property within the City of Redlands, subject to annual audit and a Citizens' Financial
Oversight Committee review The proceeds of the Transactions and Use Tax will be
deposited in to the General Fund of the City
Section 6. The Transaction and Use Tax proposed to be imposed by this Ordinance was
duly approved by the following vote of the voters of the City of Redlands on November 2, 2010.
(insert vote)
Mayor of the City of Redlands
ATTEST
City Clerk
I, Sam Irwin, City Clerk of the City of Redlands, hereby certify that the foregoing ordinance was
introduced and approved at a regular meeting of the City Council of the City of Redlands on July
20, 2010, and was duly adopted by the City Council at an adjourned regular meeting thereof held
on the 29th day of July 2010.
AYES.
NOES
ABSENT
ABSTAINED.
City Clerk