presents
Voter's Edge California Voter Guide
Get the facts before you vote.
Brought to you by
MapLight
League of Women Voters of California Education Fund
San Mateo County Libraries Voter Guide@SMCLibraries
March 3, 2020 — Primary Election
We depend on your support.
Share your knowledge

Text VOTE to 52000 to donate $10.

Do you feel better informed having used Voter's Edge?

Help us inform other voters.

Local

City of Emeryville
Measure F - 2/3 Approval Required

To learn more about measures, follow the links for each tab in this section. For most screenreaders, you can hit Return or Enter to enter a tab and read the content within.

Election Results

Passed

2,589 votes yes (74.5%)

886 votes no (25.5%)

100% of precincts reporting (5/5).

To maintain health communities and improve quality of life in Emeryville, shall a measure to protect the safety of local residents, reduce property crimes/auto burglaries, improve fire protection services, and provide a nurturing environment for pre-K/early childhood education for working families by levying a quarter-cent sales tax, raising approximately $2 million annually, until ended by voter, with independent oversight and audits, exclusively for public safety and child development in Emeryville, be adopted?

What is this proposal?

Measure Details — Official information about this measure

Impartial analysis / Proposal

CITY OF EMERYVILLE
TRANSACTIONS AND USE TAX MEASURE F
CITY ATTORNEY IMPARTIAL ANALYSIS
The Emeryville City Council placed Measure F on the March 2020 ballot. If adopted by two-thirds of the voters, Measure F would add Article 3.5, "Transactions and Use Tax," to Chapter 3 of Title 3 of the Emeryville Municipal Code. The measure is a special tax which would add a quarter-cent Transactions and Use Tax, commonly known as a "Sales Tax," on retail transactions and sales in the City. The tax would be paid by all consumers purchasing goods and services in Emeryville.

Sales tax in Emeryville is currently 9.25%. If the measure is adopted, the sales tax in Emeryville would increase to 9.50% beginning July 1, 2020. The tax revenue would be collected at the point of sale and subsequently remitted to the City by the State.

The proposed measure is expected to generate approximately $2,000,000 per year. As a special purpose tax, the revenues could only be used on the permissible services identified in the ordinance. Those services are:

1. Additional firefighter positions
2. Additional police officer positions
3. Additional public safety support positions
4. Additional code enforcement positions
5. Additional engineering positions
6. Funding the Emeryville Child Development Center

The measure authorizes the City Council to determine funding priorities of the above-listed services as part of its regular budget process in order to ensure that the costs of the services funded from the measure do not exceed the revenues generated by the measure. The General Fund will not be used to supplement funding if the costs of the services exceed the tax revenues generated. If the costs of services exceed revenues, the City Council will develop an expenditure plan for the tax revenues such that sufficient revenues from the measure are available to sustain the services prioritized by the Council from the above list.

Certain exemptions and exclusions to the tax are detailed in the measure. All expenditures will be subject to oversight by the Budget Advisory Committee, composed of individuals appointed by the City Council, to confirm the tax expenditures are consistent with the intent of the ordinance. The City Council will assign oversight duties to the Budget Advisory Committee by June 30, 2020. The tax would remain in effect until repealed by the voters.

As a special tax, the proposed measure must be adopted by a two-thirds vote of the electorate. A "Yes" vote would approve the retail transactions and sales tax. A "No" vote would reject the tax.

Michael A. Guina
City Attorney

Published Arguments — Arguments for and against the ballot measure

Arguments FOR

ARGUMENT IN FAVOR OF MEASURE F
The Emeryville City Council, the Emeryville Police Officers Association, Alameda County Firefighters Local 55, business and labor leaders agree: Measure F will make Emeryville safer and healthier.

Measure F is needed to keep our growing community safe. As crime rates rise across the Bay Area, Emeryville needs to protect neighborhood safety. Measure F will make funding available to hire more officers and public safety support staff.

Measure F is needed to maintain a healthy community. Additional staff resources for code enforcement and fire protection will keep buildings safe and improve the quality of life for everyone. Measure F will make funding available to hire a dedicated code enforcement officer and fire protection staff.

Measure F is needed to better prepare Emeryville children to succeed in school. Preserving the quality childcare provided by the Emeryville Child Development Center (ECDC) benefits local families and our community as a whole. Measure F will make funding available to sustain this critical city service for Emeryville families and children.

Measure F allows us to provide needed funding for important basic services like:

  • Additional police, fire and public safety support staff to provide for community safety;
  • Additional, dedicated code enforcement staff to enforce local health and safety laws and review building safety;
  • Additional public works staff to help complete critical community infrastructure projects; and
  • Sustain the quality of childcare at the Emeryville Child Development Center.


Measure F has strong accountability provisions. It requires independent citizens oversight and annual financial audits to help ensure funds are spent appropriately and stay here in Emeryville. The revenue raised from Measure F cannot be taken by the State, the County or any other government entity. Essentials such as food and prescription medication are exempt from sales tax and would be excluded under Measure F.

For a safer, healthier Emeryville, vote YES on Measure F.

Christian R. Patz
Mayor, City of Emeryville

Dianne Martinez
Vice Mayor, City of Emeryville

John J. Bauters
Councilmember, City of Emeryville

Ally Medina
Councilmember, City of Emeryville

Scott Donahue
Councilmember, City of Emeryville

Arguments AGAINST

No argument against Measure F was submitted

Read the proposed legislation

Proposed legislation

An Ordinance Adding Article 3.5, "Transactions and Use Tax," Imposing A Transactions And Use Tax To Be Administered By The California Department Of Tax And Fee Administration, To Chapter 3 of Title 3 of the Emeryville Municipal Code
WHEREAS Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code authorize the City of Emeryville, California ("City") to impose a retail transaction and use tax in the incorporated territory of the City for specific purposes at a rate of 0.125% (or any multiple thereof); and

WHEREAS, pursuant to California Constitution article XIII C, section 2(d) and California Government Code section 53721-53724, a special transactions and use tax is subject to approval by two-thirds vote of all the members of the City Council and by two-thirds vote of the qualified voters voting in an election on the issue; and

WHEREAS, the City does not currently impose a retail transactions and use tax in the incorporated territory but wishes to impose such a tax for the special purpose of funding additional local services specified in this Ordinance, at a rate of one-quarter percent (0.25%) on the sale of tangible personal property and the storage, use, or other consumption of such property. The tax revenue would be collected by the California Department of Tax and Fee Administration and remitted to the City.

NOW, THEREFORE, THE PEOPLE OF THE CITY OF EMERYVILLE ORDAIN AS FOLLOWS:

SECTION ONE. ADDING ARTICLE 3.5, "TRANSACTIONS AND USE TAX," IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, TO CHAPTER 3 OF TITLE 3 OF THE EMERYVILLE MUNICIPAL CODE. Article 3.5, "Transactions and Use Tax," is hereby added to Chapter 3 of Title 3 of the Emeryville Municipal Code, to read as follows:

Section 3-3.351. TITLE. This ordinance shall be known as the "City of Emeryville Transactions and Use Tax Ordinance." The City of Emeryville hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

Section 3-3.352. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.

Section 3-3.353. PURPOSE. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

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 7285.91 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 measure vote to approve the imposition of the tax at an election called for that purpose.

To adopt a retail transactions and use tax ordinance 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.

To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

To adopt a retail transactions and use tax ordinance 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 this ordinance.

Section 3-3.354. PERMISSIBLE USES

(a) The revenues of the tax shall only be used to fund the following uses and purposes. Funding with tax revenues of any other uses and purposes is prohibited.

  1. Additional firefighter positions
  2. Additional police officer positions
  3. Additional public safety support positions
  4. Additional code enforcement positions
  5. Additional engineering positions
  6. Funding the Emeryville Child Development

(b) Revenues from this measure may not be sufficient to fund all purposes described herein. Accordingly, the City Council is authorized to determine the funding priorities as part of its regular budget process in order to ensure that the costs of the services funded by revenues from this measure do not exceed the actual revenues received.

(c) The General Fund will not be used to supplement funding if the costs of the services to be funded by the measure exceed the revenues generated by the measure. If the costs of the services funded by revenues from the measure exceed revenues generated by the measure, the City Council will develop an expenditure plan for the tax revenues such that sufficient revenues from the measure are available to sustain the services prioritized by the Council from those listed in the ordinance and approved by the voters.

Section 3-3.355. CONTRACT WITH STATE. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration 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.

Section 3-3.356. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-quarter percent (0.25%) 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 this ordinance.

Section 3-3.357. PLACE OF SALE. 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 California Department of Tax and Fee Administration.

Section 3-3.358. 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 ordinance for storage, use or other consumption in said territory at the rate of one-quarter percent (0.25%) 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.

Section 3-3.359. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this ordinance 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 ordinance as though fully set forth herein.

Section 3-3.3510. 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 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 California Department of Tax and Fee Administration, 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.

  1. "A retailer engaged in business in the District" shall also include any retailer that, in the 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). For purposes 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 3-3.3511. 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.

Section 3-3.3512. 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 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 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 subparagraphs (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 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 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 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 subparagraphs (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 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 ordinance may credit against that tax any transactions tax or reimbursement for transactions tax 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.

Section 3-3.3513. AMENDMENTS. All amendments subsequent to the effective date of this ordinance 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 ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.

Section 3-3.3514. 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 the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, 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.

Section 3-3.3515. COMMUNITY OVERSIGHT. No later than June 30, 2020, the City Council shall, under the authority of this ordinance, assign oversight duties to the existing Budget Advisory Committee. The assignment of the duties shall be established by a Resolution of the City Council. All meetings of the Budget Advisory Committee, in its role as the oversight body shall comply with the provisions of the Ralph M. Brown Act (Government Code Section 34950 et seq.) as it does currently.

Section 3-3.3516. TERMINATION DATE. The authority to levy the tax imposed by this ordinance shall expire when repealed by the voters.

SECTION TWO. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

SECTION THREE. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes. If this ordinance is approved by the City of Emeryville electorate as outlined above, then this ordinance shall become effective ten (10) days following the date the vote is declared by the City Council in accordance with Elections Code Section 9217.

SECTION FOUR. COMPLIANCE WITH CEQA. The action to adopt this Ordinance involves the establishment of a retail transactions and use tax and does not involve any commitment to any specific project that may result in a potentially significant impact on the environment and thus is not a "project" subject to the requirements of the California Environmental Quality Act (Public Resources Code Section 21000, et seq.) (CEQA) pursuant to CEQA Guidelines Section 15378 (b)(4); additionally, it can be seen with certainty that there is no possibility the adoption and implementation' of this Ordinance may have a significant effect on the environment, and accordingly the adoption of this Ordinance is exempt from the provisions of CEQA pursuant to the "general rule" at CEQA Guidelines Section 15061(b)(3).

SECTION FIVE. CODIFICATION. Section One of this ordinance shall be codified in the City of Emeryville municipal code. Sections Two, Three, Four, and Five of this Ordinance shall not be codified.

Use tabs to select your choice. Use return to create a choice. You can access your choices by navigating to 'My Choices'.

Please share this site to help others research their voting choices.

PUBLISHING:PRODUCTION SERVER:PRODUCTION