Agenda packet — Bell Gardens City Council, June 29, 2026

CITY OF BELL GARDENS
AGENDA
City Council Special Meeting
Monday, June 29, 2026, 6:00 PM
Agenda en Español

LOCATION: CITY COUNCIL CHAMBERS, 7100 GARFIELD AVENUE, BELL GARDENS, CA 90201 The meeting will be held at Bell Gardens City Hall in the Council Chambers. The public may attend the meeting in person or virtually as instructed below. You may view the meeting live on the City's website at https://www.bellgardens.org/i-want-to/watch-city-council-meetings .

ACCESSIBILITY: If requested, the agenda and backup materials will be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C.

Sec. 12132), and the federal rules and regulations adopted in implementation thereof. Any person who requires a disability-related modification or accommodation, in order to observe and/or offer public participation may request such reasonable modification, accommodation, aid, or service by contacting the City Clerk's office by telephone at 562-806-7704 or via email to [email protected] no later than 24-hours before the meeting.

PUBLIC PARTICIPATION: The members of the public may address the City Council on any item listed on the agenda.

Public participation are limited to three (3) minutes. Public participation can be made by any of the following ways:

IN-PERSON: Members of the public can provide in-person participation at the podium in the Council Chamber. The Council Chambers will have seating available for members of the public to attend the meeting in person, subject to capacity limits. Public participation are limited to (3) minutes per speaker, unless different time is announced by the presiding chair. Speakers who wish to address the City Council should do so by submitting a "Public Comment Card" by 6:00 pm.

BY TELEPHONE: Phone Number: (669)900-9128 Webinar ID: 813 3236 4343# Passcode: 2021# To address the City Council press *9 to raise your hand then *6 to unmute yourself when instructed.

VIRTUALLY LIVE: Members of the public may participate via Zoom by https://zoom.us/join and entering the Zoom Meeting ID: 813 3236 4343 Passcode: 2021

Public participation may also be made via the Zoom app by using the "Raise Hand" feature when it is your turn to speak the host will unmute you. Participation will not be accepted in the QandA Chat function of the zoom app.

WRITTEN COMMENTS: Public participation may be emailed to [email protected] or mailed to: City Clerk's Office, 7100 Garfield Ave., Bell Gardens, CA 90201. To ensure distribution to the members of the City Council prior to consideration of the agenda, please submit comments no later than one (1) hour prior to the meeting. Those comments, as well as any comments received after, will be distributed to the members of the City Council and will be part of the official public record of this meeting.

For more information, you may contact the City Clerk's office during regular business hours, 7:30 a.m. to 6:00 p.m., Monday through Thursday at (562) 806-7704.

Page

1. CALL TO ORDER

2. ROLL CALL OF CITY COUNCIL MEMBERS
Marco Barcena, Councilmember
Jorgel Chavez, Councilmember
Dr. Francis De Leon Sanchez, Councilwoman
Isabel Guillen, Mayor Pro Tem
Miguel De La Rosa, Mayor

3. PUBLIC PARTICIPATION ON AGENDA ITEMS ONLY
During this time, the members of the public may address the City Council regarding any items listed on the agenda. Public participation are limited to 3 minutes per person.

4. CONSENT CALENDAR
All matters listed under the Consent Calendar are considered to be routine and can be acted on by one roll call vote. There will be no separate discussion of these items unless members of the City Council request specific items to be removed from the Consent Calendar for separate action. Items called for separate discussion will be heard as the next order of business.

4.1 Consideration of a 1) Resolution Reciting the Fact of the City’s June 2, 2026, Special Municipal Election and Declaring the Results; 2) Resolution authorizing the Acting City Manager to Execute all Required Documents for the Collection of the City’s Transaction and Use Tax; and 3) Resolution Authorizing Examination of Sales or Transactions and Use Tax Records
RECOMMENDATION: It is staff's recommendation that the City Council:

1. Adopt attached Resolution No. 2026-75 reciting the fact of the City’s Special Municipal Election held on June 2, 2026, and declaring the results thereof, and such other matters as provided by law; and

2. Adopt attached Resolution No. 2026-76, subject to City Attorney approval as to form, authorizing the Acting City Manager to execute all standard form agreements and instruments of the California Department of Tax and Fee Administration (“CDTFA”) as may be required to ensure that the City’s transactions and use tax is collected by the CDTFA on the City’s behalf and to ensure that the tax collection data collected by the CDTFA may be shared with appropriate officials of the City and City-designated financial consultants; and
4 3. Adopt attached Resolution No. 2026-77, subject to City Attorney approval as to form, authorizing examination of Sales or Transactions and Use Tax Records.

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-75
Exhibit 2 – Resolution No. 2026-20
Exhibit 3 – Ordinance No. 964
Exhibit 4 – Resolution No. 2026-76
Exhibit 5 – Resolution No. 2026-77
Exhibit 6 – City Preparatory Agreement
Exhibit 7 – City Administrative Agreement
Exhibit 8 – Designation Letter

5. ADJOURNMENT
Daisy Gomez, City Clerk
Agenda Posted on June 26, 2026

CITY OF BELL GARDENS

OFFICE OF THE CITY MANAGER

EXECUTIVE SUMMARY
TO: Honorable Mayor and City Council Members

FROM: Manuel Acosta, Acting City Manager

BY: Daisy Gomez, City Clerk

SUBJECT: Consideration of a 1) Resolution Reciting the Fact of the City’s June 2, 2026, Special Municipal Election and Declaring the Results; 2) Resolution authorizing the Acting City Manager to Execute all Required Documents for the Collection of the City’s Transaction and Use Tax; and 3) a Resolution Authorizing examination of Sales or Transactions and Use Tax Records

MEETING DATE: June 29, 2026

RECOMMENDATION:

It is staff's recommendation that the City Council:

3. Adopt attached Resolution No. 2026-77, subject to City Attorney approval as to form, authorizing examination of Sales or Transactions and Use Tax Records.

BACKGROUND / DISCUSSION:

On February 23, 2026, the City Council adopted Resolution No. 2026-20: (i) Declaring a fiscal emergency within the meaning of Article XIIIC, § 2 of the California Constitution; (ii) Calling and giving notice of a June 2, 2026 Special Election, for the submission of a Ballot Measure (“Measure BG”) to Bell Gardens voters increasing the City’s 1% Transactions and Use Tax rate to 1.25%; (iii) Requesting consolidation of said Special Election with the County-Administered Election of the same date; (iv) Requesting that the Los Angeles County Registrar-Recorder/County Clerk provide Specific Election Administration Services; and (v)

Setting priorities for filing written arguments and rebuttals regarding the Ballot Measure and directing preparation of an impartial analysis. The City Council also conducted a first reading of Ordinance No. 964 on February 23, 2026.

On March 9, 2026, the City Council, subject to adoption by the electorate, adopted a perfunctory second reading of Ordinance No. 964 to increase the City’s existing transactions and use tax rate from 3/4% to 1%.

The Los Angeles County Registrar-Recorder/County Clerk conducted the canvass of ballots cast and scheduled to return the certification of final results to the City Clerk’s Office on June 29, 2026.

As of June 26, 2026, the total estimated number of ballots cast last reported was 3,829, representing approximately 22.47% of the 17,041 registered voters in the City. The final numbers are 3,858, representing approximately 22.47% of the 17,041 registered voters in the City.

Measure BG – increase the existing Sales Tax by a 1/4 % Yes 2,079 2,097 56.83% No 1,581 1,593 43.17%

Upon delivery of the Certificate of the Canvass of the Election Returns to be received by the Los Angeles County Registrar-Recorder/County Clerk, the City Clerk is required to certify the results to the City Council, pursuant to the California Elections Code Section 10262(b).

As required by California Elections Code section 1064, the City Clerk shall enter on its records a statement of the result showing the measure voted upon, the number of votes given at each precinct for and against the measure and number of votes given in the city for and against the measure.

CONCLUSION:

The City Council shall formally receive and file the certification of election returns by adopting Resolution No. 2026-75; and shall adopt Resolution No. 2026-76, authorizing the Acting City Manager to execute such standard form agreements and instruments of the California Department of Tax and Fee Administration (“CDTFA”) as may be required to ensure that the City’s transactions and use tax is collected by the CDTFA on the City’s behalf and ensure that the tax collection data collected by the CDTFA may be shared with appropriate officials of the City and City-designated financial consultants.

FISCAL IMPACT:

Per year beginning January 1, 2027, the Transactions and Use Tax will generate a $975,000 increase in General Fund Revenue.

ELECTRONICALLY APPROVED BY:

Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manual Carrillo, Director of Finance and Administrative Services

RESOLUTION NO. 2026- 75

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

GARDENS, CALIFORNIA, RECITING THE FACT OF THE SPECIAL
ELECTION HELD ON JUNE 2, 2026, DECLARING THE RESULT AND

SUCH OTHER MATTERS AS PROVIDED BY LAW

WHEREAS, a Special Election was held and conducted in the City of Bell Gardens, California, on Tuesday, June 2, 2026, as required by law; and WHEREAS, notice of the election was given in time, form and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and
WHEREAS, the County Election Department canvassed the returns of the election and has certified the results to this City Council, the results are received, attached and made a part hereof as "Exhibit A".

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BELL GARDENS AS FOLLOWS:

SECTION 1. That the whole number of ballots cast in the precincts except vote by mail voter ballots was 991 and the whole number of vote by mail voter ballots cast in the City was 2,867, making a total of 3,858 ballots cast in the City.

SECTION 2. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the special election, showing: (1) The whole number of ballots cast in the City; (2) The number of votes given at each precinct; and (5) The total number of votes.

SECTION 3. The City Council does declare and determine that: Measure BG received a majority of votes by the voters of the City of Bell Gardens.

Measure BG – increase a quarter percent Sales Tax - Yes 2,097 56.83% - No 1,593 43.17%
SECTION 4. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the election, showing: (1) The whole number of ballots cast in the City (2) The total number of Measure BG “Yes” votes; and (3) The total number of “No” votes. That the total number of ballots casts in the City for Measure BG were 3,858.

Resolution No. 2026-75

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SECTION 5. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

PASSED, APPROVED and ADOPTED this 29 day of June, 2026.

THE CITY OF BELL GARDENS

________________________________
Miguel De La Rosa, Mayor

APPROVED AS TO FORM: ATTEST:

________________________________ ________________________________ Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

Resolution No. 2026-75

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I, Daisy Gomez, City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. 2026-75 was adopted by the Bell Gardens City Council at a special meeting of the City Council held on June 29, 2026, and was approved and passed by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Daisy Gomez
City Clerk

I, DEAN C. LOGAN, Registrar-Recorder/Co unty C lerk of the County of Los Angeles, of the State of California DO HEREBY CERTIFY that pursuant to the provisions of Section 15300 et seq. of the California Elections Code, I canvassed the returns of the votes cast for each elective office and/or measure(s) for
IN WITNESS WHEREOF, I have hereunto set my hand and aﬃxed my oﬃcial seal thi s 26th day of June 2026.

Bell Gardens City
at the Statewide Direct Primary Election, held on the 2nd day of June, 2026.

I FURTHER CERTIFY that the Statement of Votes Cast, to which this certificate is attached, shows the total number of ballots cast in said jurisdiction, and that the whole number of votes cast for each candidate and/or measure(s) in said jurisdiction in each of the re spective precincts therein, and the totals of the respective columns and the totals as shown for each candidate and/or measure(s) are full, true and correct.

COUNTY OF LOS ANGELES
06/02/26 STATEWIDE DIRECT PRIMARY ELECTION

CITY OF BELL GARDENS SPECIAL MUNICIPAL ELECTION - MEASURE BG 120.1 -Page- 1058

FINAL OFFICIAL

STATEMENT OF VOTES CAST

BY PRECINCT
Location
BELL GARDENS - 0800001A
VOTE BY MAIL SERIAL 0065
TOTAL
BELL GARDENS - 0800003A
VOTE BY MAIL SERIAL 0066
TOTAL
BELL GARDENS - 0800005A
VOTE BY MAIL SERIAL 0067
TOTAL
BELL GARDENS - 0800007A
VOTE BY MAIL SERIAL 0068
TOTAL
BELL GARDENS - 0800013A
VOTE BY MAIL SERIAL 0069
TOTAL
BELL GARDENS - 0800021A
VOTE BY MAIL SERIAL 0070
TOTAL
BALLOT GROUP 309 - 9990309A^
VOTE BY MAIL SERIAL 8309
TOTAL
Ballots m
Registration Cast r Z
129 64 62
398 206 174
2,528 527 270 236
182 98 77
497 283 191
2,946 679 381 268
220 118 87
496 239 239
3,145 716 357 326
165 89 69
570 288 265
3,249 735 377 334
133 87 39
420 266 142
2,663 553 353 181
162 94 56
486 265 192
2,510 648 359 248
0 0 0
0 0 0
0 0 0 0

COUNTY OF LOS ANGELES
06/02/26 STATEWIDE DIRECT PRIMARY ELECTION

CITY OF BELL GARDENS SPECIAL MUNICIPAL ELECTION - MEASURE BG 120.2 -Page- 1059

FINAL OFFICIAL

STATEMENT OF VOTES CAST

BY PRECINCT
Location

PRECINCT TOTAL

VBM TOTAL

GRAND TOTAL
Ballots m
Registration Cast r Z
991 550 390
2,867 1,547 1,203
17,041 3,858 2,097 1,593

RESOLUTION NO. 2026-20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL
GARDENS, CALIFORNIA, (1) DECLARING A FISCAL EMERGENCY
WITHIN THE MEANING OF ARTICLE XIIIC, SECTION 2 OF THE
CALIFORNIA CONSTITUTION; (2) CALLING AND GIVING NOTICE OF A JUNE 2, 2026 SPECIAL ELECTION FOR THE SUBMISSION OF A

BALLOT MEASURE TO BELL GARDENS VOTERS INCREASING THE
CITY'S CURRENT THREE QUARTER PERCENT (3/4%)
TRANSACTIONS AND USE TAX TO ONE PERCENT (1%); (3)

REQUESTING CONSOLIDATION OF SAID SPECIAL ELECTION WITH
THE COUNTY -ADMINISTERED ELECTION OF THE SAME DATE; (4)

REQUESTING THAT THE REGISTRAR-RECORDER/COUNTY CLERK
PROVIDE SPECIFIC ELECTION ADMINISTRATION SERVICES; AND (5)

SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS AND

REBUTTALS REGARDING THE BALLOT MEASURE AND DIRECTING

PREPARATION OF AN IMPARTIAL ANALYSIS
WHEREAS, during the annual budget process, the Bell Gardens City Council City Council") has recognized the growing financial pressures facing the City of Bell Gardens ("City") due to the rising cost of providing City services, including essential City services; and
WHEREAS, these cost increases, combined with limited projected revenue growth and ongoing service demands, create a need for an additional locally controlled funding source to maintain the City's high standard of public safety, community services, and parks and recreation programs, as well as address a growing need to fix and enhance aging infrastructure; and
WHEREAS, despite the City's strong record of fiscal stewardship, including responsible budgeting, service prioritization, and efficiency improvements, continued increases in the cost of emergency response, public safety staffing, equipment upgrades, and community programs have made it increasingly difficult to sustain core services at current levels, and to improve infrastructure, public buildings, and parks, without additional revenue; and
WHEREAS, at the current levels, the City has a projected structural deficit; and WHEREAS, the only option to eliminate the anticipated structural deficit is to either increase revenues or decrease expenditure; and
WHEREAS, reduction in expenditures will result in a reduction of City services and delayed maintenance and repair efforts; and
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Resolution No. 2026-20
WHEREAS, the General Fund is the main operating fund of the City that pays for public safety, public works, recreation services, community development, City administration and other general governmental purposes; and WHEREAS, certain City service levels have been maintained at the expense of the deferred maintenance and replacement of city infrastructure, facilities, and equipment; and
WHEREAS, many City facilities and equipment are aged and in need of frequent and sometimes enhanced maintenance as they get older; and WHEREAS, the City is also highly reliant on one revenue source, receiving approximately 38% of its General Fund revenue from the Bicycle Casino or about 19,020,000 (FY 2025-2026 budgeted amount); and
WHEREAS, casino revenues can be volatile historically, and may soon be significantly reduced in light of new regulations approved by the California Office of Administrative Law which take effect April 1, 2026 which will significantly restrict gaming operations of venues like the Bicycle Casino; and
WHEREAS, City staff has monitored the Bicycle Casino's revenue throughout the first six (6) months of the current fiscal year and a detailed analysis of actuals received in the first six (6) months, has allowed finance staff to identify a daily revenue average, thus allowing for a projection moving forward for the remaining period of January to June 2026; WHEREAS, City staff, through its monitoring has determined the remaining year end projection for the Bicycle Casino for FY 2025-2026, is approximately $17,013,047, which would result in a Bicycle Casino revenue deficit of approximately $2,000,000 for FY 2025-2026; and
WHEREAS, the City's existing 3/4% transactions use tax generates approximately

3.7M in general fund revenues each year; and an increase of the transactions and use tax rate to 1% will generate an additional $1.2 million annually; WHEREAS, pursuant to Revenue and Taxation Code Section 7285.9 et seq., the City has the authority to increase its existing local transaction and use tax; and WHEREAS, pursuant to Elections Code Section 9222, the City Council has the authority to submit measures to be considered by Bell Gardens voters at special municipal elections; and
WHEREAS, pursuant to Chapter 3.22 (Transactions and Use Tax) of the Bell Gardens Municipal Code, the City currently levies a voter -approved 3/4 cent (or 3/4%) transactions and use tax, the proceeds of which are deposited into the general fund to be used for any governmental or public purpose; and
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Resolution No. 2026-20
WHEREAS, the City Council now calls a June 2, 2026 special municipal election, to submit to Bell Gardens voters a ballot measure (hereinafter, the "Measure") to adopt an ordinance that increases the City's transactions and use tax rate, currently set at three quarters of percent (3/4%), by an additional one -quarter of a percent (1/4%) such that the new transactions and use tax rate will be one percent (1 %); and WHEREAS, pursuant to Govemment Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, any proposed increase or extension of the City's general purpose transactions and use tax must be approved by ordinance approved by no less than two-thirds of all the members of the City Council (Le., by at least 4 "yes" votes), subject also to approval by Bell Gardens voters by a simple majority of votes cast 50% plus 1) at a City election; and
WHEREAS, Section 2(b) of Article XIIIC of the Califomia Constitution further provides that an election required to approve the establishment of, or increase to, a general tax must be consolidated with a regularly scheduled general election for members of the goveming body of the local govemment, except in cases of emergency, as is the case here, declared by a unanimous vote of members present of the governing body (See 75 Ops Cal Atty Gen 47 (1992), citing Tidewater S. Ry., Co. v Jordan (1912) 163 C 105); and
WHEREAS, concurrent with the approval of this Resolution, the City Council has also approved for first reading Ordinance No. 964 (hereinafter, "the Ordinance") which, if the Measure is approved by Bell Gardens voters, implements the increase of the City's transactions and use tax to one percent (1%) (A true and correct copy of the Ordinance is attached to this Resolution as Exhibit "A"); and
WHEREAS, the City Council requests that the Los Angeles County Board of Supervisors ("Board") authorize and direct the Los Angeles County Registrar- Recorder/County Clerk (hereinafter, "the County") to consolidate the City's June 2, 2026, special election with the County -administered Statewide Primary Election of the same date; and
WHEREAS, the City shall compensate the County for all necessary expenses incurred by the County in providing the special election administration services for the City, including any such additional costs arising out of the placement of the above - described ballot measure on the City's June 2, 2026 ballot; and WHEREAS, the City Council also wishes to (i) establish deadlines and rules for the submission of written arguments and rebuttals for and against the Measure in accordance with applicable Elections Code procedures; (ii) direct the timely preparation of the City Attorney's impartial analysis; and (iii) provide such other direction as may be necessary to facilitate the placement of the Measure on the ballot.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Bell Gardens as follows:
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Resolution No. 2026-20
SECTION 1. The City Council, after consideration of the staff report and discussion, hereby find that the above recitals are true and correct and incorporate them herein.

SECTION 2. Fiscal Emergency Findings. Based upon the foregoing Recitals and the oral and written reporting of City staff in the staff report materials that accompanied this resolution at the City Council's meeting of February 23, 2026, the City Council hereby unanimously finds and declares a fiscal emergency, as the term emergency" is used in Article XIIIC, Section 2( b) of the California Constitution, now exists in the City justifying the call for a special municipal election on June 2, 2026, in order that the City may propose, and the City voters may consider, adoption of a general tax ballot measure (to wit, the Measure) as contemplated herein to address that emergency by ensuring that the City has the resources necessary to preserve the public health, safety and welfare.

SECTION 3. Submission of Ballot Measure. Having satisfied the approval requirements of Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9 and Article XIIIC, Section 2(b) of the California Constitution, the City Council, pursuant to Elections Code Section 9222 and 12001 hereby orders and calls a special municipal election to be held in the City of Bell Gardens, California on Tuesday, June 2, 2026, so that Bell Gardens voters may consider a ballot measure to increase the City's existing three-quarters of a percent (3/4%) transactions and use tax to an increased rate of one percent (1 %) and to make certain administrative amendments and updates to Municipal Code provisions that codify the City's transactions and use tax as requested by the California Department of Tax and Fee Administration. If approved by the voters, the new tax rate shall be implemented by Ordinance No. 964 which is attached hereto as Exhibit "A" to this Resolution. The transactions and use tax that is the subject of the Measure is and will remain a general tax within the meaning of Proposition 218 whose proceeds may be deposited in the City's general fund and used for any public or other governmental purpose. Accordingly, the vote requirement for passage of the proposed Measure is a majority of the votes cast (50% plus 1) at the June 2, 2026 special municipal election.

SECTION 4. Ballot Measure Question. The City Council does hereby order that the Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth herein. There shall be printed substantially the following ballot question in compliance with Election Code Sections 9051, 13119(b) and 13247:

Resolution No. 2026-20
enhancements; youth/senior programs; Community Family
Service Center; and for any other general governmental
purpose, shall the City's current 3/4% transactions (sales) and use tax rate be increased by a quarter percent to 1% to raise an additional $1.2 million annually?
NO
The City Council further directs City staff to request the letter designation "BG", if available, such that the Measure may be identified on the ballot as "Measure "BG". If the letter designation "BG" is unavailable, staff in its best judgement may consider alternative letter designations.

SECTION 5. Election Procedures.

A. The ballots to be used at the election shall be in form and content as required by law.

B. Pursuant to the requirements of Elections Code Sections 10002 and10403, the City respectfully requests that the County's governing Board of Supervisors consent and agree to the following:

1. That the June 2, 2026 special municipal election, called by the City to present Bell Gardens voters with a City -initiated ballot measure seeking approval of the Ordinance, be consolidated with the County -administered election(s) of the same date; and

2. That the County's governing Board of Supervisors consent to having the County render full election services to the City as may be requested by the Bell Gardens City Clerk (hereinafter, the "City Clerk") with the understanding and agreement that the County will be reimbursed by the City in full for all services so provided; and

3. That the requested election services include: the preparation, printing and mailing of sample ballots and polling place cards; the establishment or appointment of precincts, polling places, and election officers, the preparation, printing, mailing and furnishing of vote -by -mail ballots, making such publications as are required by law in connection therewith; the fumishing of ballots, voting booths and other necessary supplies or materials for polling places; the canvassing of the returns of the election and the fumishing of the results of such canvassing to the City Clerk of the City of Bell Gardens and the performance of such other election services as may be requested by the City Clerk.

C. The City Clerk is authorized, instructed and directed to coordinate with the County of Los Angeles Registrar of Voters to procure and fumish any and all ballots, notices, printed matter and supplies, services, equipment and 5 of 20

Resolution No. 2026-20
paraphernalia that may be necessary in order to properly and lawfully conduct the election.

D. The polls for the election shall be open at 7:00 a.m. the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls shall be closed, pursuant to Elections Code Section 10242, except as provided in Elections Code Section 14401.

E. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for the holding of municipal elections in the City.

F. Notice of the time, place, and holding of the election is given and the City Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form, and manner as required by law.

G. All ballots shall be tallied at a central counting place and not at the precincts.

Said central counting place shall be at a ballot counting center designated by the County.

H. The County is authorized to canvass the retums of the City's special election.

I. The City Clerk shall receive the canvass from the County as it pertains to the election on the measure, and shall certify the results to the City Council, as required by law.

J. The City's General Municipal Election will be held and conducted in accordance with the provisions of law regulating such elections, including without limitation, Elections Code Section 10418.

SECTION 6. Arguments; Rebuttals and Impartial Analysis.

A. Direct Arguments for and Against the Measure.

1. The City Council acknowledge Elections Code Section 9282(b) and 9287 which provide as follows:
a) When a measure is placed on the ballot by a legislative body, the legislative body, or a member or members of the legislative body authorized by that body, or an individual voter who is eligible to vote on the measure, or bona fide association of citizens, or a combination of voters and associations, may file a 300 word or less written argument in favor of the measure; and
b) If more than one argument in favor of a measure is submitted, the City Clerk shall give preference and priority, in the order named, to the arguments submitted by the following person(s) and entities: (A) the 6 of 20

Resolution No. 2026-20
legislative body, or member or members of the legislative body authorized by that body; (B) an individual voter, or bona fide association of citizens, or combination of a voter(s) and associations, who are the bona fide sponsors or proponents of the measure; (C) a bona fide associations of citizens; and (D) individual voters who are eligible to vote on the measure.

Provided such argument is submitted by or before the deadline for submitting ballot arguments, the City Council, by motion, reserves the right to designate and delegate one or more if its members to author an argument in favor of the City's measure and recognition of Elections Code Section 9283 which limits the number of signatories to the argument to five, prescribe a process or criteria for determining who should be selected to sign.

2. Arguments against the proposed ballot measure, if any, shall also be subject to the provisions of Elections Code Sections 9282 and 9287.

3. The deadline date and time for submitting arguments for or against the measure to the City Clerk is March 10, 2026, by 6:00 p.m., after which time no arguments for or against the measure will be accepted. Arguments for or against the measure may not exceed 300 words in length. Each argument shall be filed with the City Clerk, signed, and include 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.

4. The City Clerk shall comply with all provisions of law establishing priority of arguments for printing and distribution to the voters, and shall take all necessary actions to cause the selected arguments to be printed and distributed to the voters.

B. Rebuttal Arguments.

1. Pursuant to Elections Code Sections 9285 and 9287, when the City Clerk selects the arguments for and against the City -initiated measure to be printed and distributed to the voters, the City Clerk will send a copy of the argument in favor of the measure to the authors of the argument against the measure, and a copy of the argument against to the authors of the argument in favor of the measure.

2. The authors of the respective arguments for and against the measure or persons designated by them may then prepare and submit rebuttal arguments not exceeding 250 words in length. The deadline for submitting rebuttal arguments to the City Clerk is March 23, 2026, by 6:00 p.m. after 7 of 20

Resolution No. 2026-20
which time no rebuttal arguments will be accepted. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.

C. City Attorney's Impartial Analysis. Pursuant to Elections Code Section 9280, the City Council directs the City Clerk to transmit a copy of the measure to the City Attorney so that the City Attomey may prepare an impartial analysis of the measure, not to exceed 500 words in length. The impartial analysis should explain what the measure will do if approved and enacted and how that impacts/changes existing law. The City Attorney shall transmit its impartial analysis to the City Clerk, who shall cause the analysis to be published in the voter information guide along with the ballot measure as provided by law. The Impartial Analysis shall be filed no later than March 10, 2026. In the event the entire text of the measure is not printed on the ballot, nor in the voter information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10 -font bold type, the following: "The above statement is an impartial analysis of Ordinance or Measure. If you desire a copy of the ordinance or measure, please call the election official's office at (562) 806-7705 and a copy will be mailed at no cost to you."
D. Delivery of Materials. Any materials that must be submitted to the City Clerk must be delivered in person to the Office of the City Clerk located at Bell Gardens City Hall, 7100 Garfield Avenue, Bell Gardens, CA 90201. Except as otherwise provided in this paragraph, materials delivered to the City Clerk must be delivered during regular business hours which are Monday through Thursday from 7:30 a.m. to 6:00 p.m.

SECTION 7. Manner of Placement on the Ballot. The City Clerk is delegated discretion to direct the County to undertake one of the following placement options: (a) Print a 75 word abbreviated ballot measure text (prescribed by law) only; (b) Print a 75 word abbreviated ballot measure text and include Official Sample Ballot Notice advising voters to call the City Clerk's Office and request a free copy of the ballot measure enclosure (OR) that the city will be sending voters a supplemental mailing; or (c) Print a 75 word abbreviated ballot measure text and include Full Ballot Measure Enclosure Text in the Official Sample Ballot Booklet.

SECTION 8. City Clerk Tasks.

A. Delivery of Resolution to County: The City Clerk shall certify the passage and adoption of this Resolution and enter it into the book of original resolutions. The City Council directs the City Clerk to deliver copies of this Resolution, including the Ordinance to the Clerk of the County's governing Board of Supervisors and to the Registrar-Recorder/County Clerk for the County of Los Angeles. 8 of 20

Resolution No. 2026-20
B. Publication of Ballot Measure Synopsis: As required by Elections Code Section 12111, the City Clerk shall publish a synopsis of the measure at least one time not later than one week before the date of the June 2, 2026 election in a newspaper of general circulation in the City or as may otherwise be permitted by law. The notice shall be headed "Measure to be Voted On" in conspicuous type and shall be substantially in the following form:

MEASURE TO BE VOTED ON
Notice is hereby given that the following measure is to be voted on at a special municipal election to be held in the City of Bell Gardens, on Tuesday, the 2"d day of June 2026.

Text of synopsis of measure]
Dated
City Clerk"
SECTION 9. Public Examination. Pursuant to Elections Code Section 9295, this measure will be available for public examination for no fewer than ten (10) calendar days prior to being submitted for printing in the voter information guide. The Clerk shall post notice in the Clerk's office of the specific dates that the examination period will run.

SECTION 10. CEQA. The City Council hereby finds and determines that the ballot measure relates to organizational or administrative activities of govemments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, section 15378(b)(5).

SECTION 11. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable.

The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.

SECTION 12. Effective Date of Resolution. This Resolution shall take effect immediately upon its adoption. The City Clerk shall certify to the adoption of this Resolution which shall be effective upon its adoption. The City Clerk is hereby directed to file a certified copy of this Resolution with the County's governing Board of Supervisors and the Registrar-Recorder/County Clerk for the County of Los Angeles.

Signatures on following page]
9 of 20

Resolution No. 2026-20
PASSED, APP OVED, and ADOPTED this 23 day of February, 2026.

THE CITY OF BELL GARDENS
APPROVED AS TO FORM:

Stephanie Vasquez
City Attorney
ATTEST:
e La Rosa, Mayor
Daisy Gomez
City Clerk
I, Daisy Gomez, City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. 2026-20 was adopted by the Bell Gardens City Council at a regular meeting of the City Council held on February 23, 2026, and was approved and passed by the following vote:

AYES: Councilmembers Barcena, Chavez, Sanchez; Mayor Pro Tern Guill n; Mayor De La Rosa
NOES: None
ABSTAIN: None
ABSENT: None
10 of 20
Daisy Gomez
City Clerk

Resolution No. 2026-20
EXHIBIT "A"
ORDINANCE NO. 964
11 of 20

Resolution No. 2026-20
ORDINANCE NO. 964

AN ORDINANCE OF THE PEOPLE OF THE CITY OF BELL

GARDENS, CALIFORNIA, INCREASING THE CITY'S EXISTING

GENERAL PURPOSE THREE-QUARTERS OF A PERCENT
3/4%) TRANSACIONS AND USE TAX RATE TO A NEW RATE OF
ONE PERCENT (1%) AS CODIFIED UNDER CHAPTER 3.22
TRANSACTIONS AND USE TAX) OF TITLE 3 (REVENUE AND

FINANCE) OF THE BELL GARDENS MUNICIPAL CODE
WHEREAS, pursuant to Revenue and Taxation Code Section 7285.9 et seq., the City of BeII Gardens ("City") has the authority to collect a local transaction and use tax and to increase that transactions and use tax; and
WHEREAS, pursuant to Elections Code Section 9222, the Bell Gardens CityCouncil ("City Council") has the authority to submit measures to be considered by Bell Gardens voters at a special municipal election; and
WHEREAS, pursuant to Chapter 3.22 (Transactions and Use Tax) of Title 3 Revenue and Finance) of the Bell Gardens Municipal Code, the City currently levies a voter -approved 3/4 cent (or 3/4%) transactions and use tax, the proceeds of which are deposited into the general fund to be used for any general municipal purpose; and WHEREAS, the City Council called a June 2, 2026 special election, to submit to Bell Gardens voters an ordinance that increases the City's transactions and use tax rate, currently set at three-quarters of a percent (3/4%), by an additional one -quarter of a percent (1/4%) such that the new transactions and use tax rate will be one percent (1 %); and
WHEREAS, pursuant to Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, the placement on the ballot of any proposed ballot measure increasing or extending a general purpose transactions and use tax must be approved by no less than two-thirds of all the members of the City Council (Le., by at least 4 "yes" votes), subject also to approval by Bell Gardens voters by a simple majority of votes cast (50% plus 1) at a City election; and
WHEREAS, Section 2(b) of Article XIIIC of the California Constitution further provides that an election required to approve the establishment of, or increase to, a general tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency, as was the situation here, declared by a unanimous vote of members present of the governing body See 75 Ops Cal Atty Gen 47 (1992), citing Tidewater S. Ry., Co. vJordan (1912) 163 C 105); and
WHEREAS, in compliance with Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the 12 of 20

Resolution No. 2026-20
California Constitution, the City Council at its meeting of February 23, 2026, approved City Council Resolution No. 2026-20 which (i) called and gave notice of the submission to Bel! Gardens voters of a ballot measure to an increase to the City's 1')/0 transactions and use tax to 1.25; (ii) made a unanimous finding of a fiscal "emergency" within the meaning of Section 2(b) of Article XIIIC(ii) of the California Constitution; (iii) acknowledged the concurrent first -reading approval of this Ordinance by the City Council; (iv) ordered that the ballot measure be submitted as part of the City's June 2, 2026 special municipal election, which is to be consolidated with the County -administered elections of the same date; (v) requested the County to provide administrative services and support for its special municipal election, inclusive of the ballot measure; and (vi) setting priorities for the submission of arguments and rebuttals and ordering the preparation of the City Attorney's Impartial Analysis; and
WHEREAS, the ballot measure seeking approval of this Ordinance was given the letter designation Measure " which presented the following question to Bell Gardens voters:

Keep Bell Gardens Sales Tax Revenues Local Measure
To protect and stabilize funding for Bell Gardens services like police/emergency response; maintenance/repair of streets, sidewalks and City facilities; park maintenance and
enhancements; youth/senior programs; Community Family
Service Center; and for any other general governmental purpose, shall the City's current 3/4% transactions (sales) and use tax rate be increased by a quarter percent to 1% to raise an additional

1.2 million annually?
WHEREAS, this Ordinance was provisionally approved by the City Council for first reading and second reading on February 23, 2026 and March 9, 2026, respectively, subject to the requirement that the ballot measure authorizing the implementation of this Ordinance is in fact approved by Bell Gardens voters at a special municipal election held June 2, 2026; and
WHEREAS, as required by Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the California Constitution, the ballot measure seeking approval of this Ordinance was approved by a simple majority of votes cast at the City's special municipal election of June 2, 2026, by a final count of
votes (or % "No"); and
Yes" votes (or % "Yes") to ,,No„
WHEREAS, at its meeting of
Resolution No. reciting the fact of the City's June 2, 2026 Special Election, and declaring the results of the same.
2026, the City Council approved
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Resolution No. 2026-20

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BELL GARDENS, ACTING WITH THE CONSENT OF THE VOTERS FOLLOWING A JUNE 2, 2026 SPECIAL MUNICIPAL ELECTION, HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The Recitals set forth above are true and correct and incorporated into this Ordinance.

SECTION 2. Section 3.22.010 (Short title) of Chapter 3.22 (Transactions and Use Tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

3.22.010 Short title.

This chapter shall be known as the City of Bell Gardens Transactions and Use Tax Ordinance. All references to "this ordinance" as used in this chapter shall mean Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code. The City of Bell Gardens hereinafter shall be called City." This ordinance shall be applicable in the incorporated territory of the City of Bell Gardens.

SECTION 3. Section 3.22.020 (Operative Date) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

3.22.020 Operative Date.

A. The transactions and use tax codified under this ordinance was first approved by Bell Gardens voters at a municipal election held November 3, 2020, and pursuant to Revenue and Taxation Code Section 7265 became operative on the first day of the calendar quarter commencing 110 days after its adoption, April 1, 2021 at an original rate of three-quarters of a percent (3/4%).

B. On June 2, 2026, Bell Gardens voters approved a City -initiated ballot measure to increase the transactions and use tax rate to one percent (1%). For purposes of this ordinance the term "operative date" shall mean October 1, 2026, the date upon which the increased one percent (1%) transactions and use tax rate shall take effect.

SECTION 4. Section 3.22.050 (Transactions tax rate) of Chapter 3.22 Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

3.22.050 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 14 of 20

Resolution No. 2026-20
percent (1%) 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 5. Section 3.22.070 (Use tax rate) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the BeII Gardens Municipal Code is hereby amended in its entirety to now state the following:

Section 3.22.070 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 percent (1%) 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 6. Section 3.22.090 (Limitations on adoption of state law and collection of use taxes) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

Section 3.22.090 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 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:
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Resolution No. 2026-20
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 ordinance, 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 7. Section 3.22.110 (Exemptions and exclusions) of Chapter 3.22 Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

Section 3.22.110 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 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 16 of 20

Resolution No. 2026-20
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 (B)(3) and (8)(4) of this ordinance, above, 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.
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Resolution No. 2026-20

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 (C)(3) and (C)(4) of this ordinance, above, 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 (C)(7), below, 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. 18of20

Resolution No. 2026-20
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 8. Severabilitv. 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 9. Effective Date.

A. This Ordinance relates to an increase to the City's transactions (sales) and use tax rate from three-quarters of a percent (3/4%) to one percent (1%). The foregoing notwithstanding, this Ordinance may only become operative if approved by a simple majority of votes cast by Bell Gardens voters at a June 2, 2026 Special Municipal meeting.

If approved by the voters, the transaction and use tax rate set forth under Chapter 3.22 Transactions and Use Tax) of the Bell Gardens Municipal Code will increase to one percent (1%). If the measure fails, this Ordinance shall be rendered inoperative and void, however, the defeat of the Measure shall not operate to extinguish or amend the existing transaction and use tax as presently constituted and last approved by BeII Gardens voters in 2020.

B. The increased tax rate established under this Ordinance shall not go into effect until October 1, 2026. Upon October 1, 2026, the current text of Chapter 3.22 Transactions and Use Tax) of the BeII Gardens Municipal Code shall be amended and updated as referenced above in italics under Section 2-7 of this Ordinance. By passage of the Measure and approval of this Ordinance, the City may make, without additional voter approval, clerical, formatting or numbering corrections to the aforementioned text to ensure conformity with the requirements of the Califomia Department of Tax and Fee Administration and to ensure intemal consistency within the BeII Gardens Municipal Code, provided that no such corrections may result in an increase to the transactions and use tax rate above the voter -approved rate of one percent (1 %).

SECTION 10. CEQA. This Ordinance and the contemplated levy of the transactions and use tax referenced herein is of the California Public Resources Code CEQA") because it will not result in a direct or reasonably foreseeable indirect physical change in the environment, nor does it involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.

SECTION 11. Duration Unchanged. The transactions and use tax increased under this Ordinance shall continue to be of an indefinite term unless and until repealed by Bell Gardens voters.
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Resolution No. 2026-20
SECTION 12. Certification Of Adoption. The City Clerk shall certify the adoption of this Ordinance and shall cause the same to be published pursuant to California Government Code Section 36933, following approval by Bell Gardens voters at the City's special election held of June 2, 2026.

PASSED, APPROVED, AND ADOPTED this day of , 2026.

THE CITY OF BELL GARDENS
Miguel De La Rosa, Mayor
APPROVED AS TO FORM: ATTEST:

Stephanie Vasquez
City Attorney
20 of 20
Daisy Gomez
City Clerk

1 of 9

ORDINANCE NO. 964

AN ORDINANCE OF THE PEOPLE OF THE CITY OF BELL
GARDENS, CALIFORNIA, INCREASING THE CITY’S EXISTING

GENERAL PURPOSE THREE-QUARTERS OF A PERCENT
(3/4%) TRANSACIONS AND USE TAX RATE TO A NEW RATE OF
ONE PERCENT (1%) AS CODIFIED UNDER CHAPTER 3.22
(TRANSACTIONS AND USE TAX) OF TITLE 3 (REVENUE AND

FINANCE) OF THE BELL GARDENS MUNICIPAL CODE

WHEREAS, pursuant to Revenue and Taxation Code Section 7285.9 et seq., the City of Bell Gardens (“City”) has the authority to collect a local transaction and use tax and to increase that transactions and use tax; and

WHEREAS, pursuant to Elections Code Section 9222, the Bell Gardens City Council (“City Council”) has the authority to submit measures to be considered by Bell Gardens voters at a special municipal election; and

WHEREAS, pursuant to Chapter 3.22 (Transactions and Use Tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code, the City currently levies a voter-approved 3/4 cent (or 3/4%) transactions and use tax, the proceeds of which are deposited into the general fund to be used for any general municipal purpose; and

WHEREAS, the City Council called a June 2, 2026 special election, to submit to Bell Gardens voters an ordinance that increases the City’s transactions and use tax rate, currently set at three-quarters of a percent (3/4%), by an additional one-quarter of a percent (1/4%) such that the new transactions and use tax rate will be one percent (1%); and

WHEREAS, pursuant to Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, the placement on the ballot of any proposed ballot measure increasing or extending a general purpose transactions and use tax must be approved by no less than two-thirds of all the members of the City Council (i.e., by at least 4 “yes” votes), subject also to approval by Bell Gardens voters by a simple majority of votes cast (50% plus 1) at a City election; and

WHEREAS, Section 2(b) of Article XIIIC of the California Constitution further provides that an election required to approve the establishment of, or increase to, a general tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency, as was the situation here, declared by a unanimous vote of members present of the governing body (See 75 Ops Cal Atty Gen 47 (1992), citing Tidewater S. Ry., Co. v Jordan (1912) 163 C 105); and

WHEREAS, in compliance with Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the California Constitution, the City Council at its meeting of February 23, 2026, approved

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City Council Resolution No. 2026-20 which (i) called and gave notice of the submission to Bell Gardens voters of a ballot measure to an increase to the City’s 1% transactions and use tax to 1.25; (ii) made a unanimous finding of a fiscal “emergency” within the meaning of Section 2(b) of Article XIIIC(ii) of the California Constitution; (iii) acknowledged the concurrent first-reading approval of this Ordinance by the City Council; (iv) ordered that the ballot measure be submitted as part of the City’s June 2, 2026 special municipal election, which is to be consolidated with the County-administered elections of the same date; (v) requested the County to provide administrative services and support for its special municipal election, inclusive of the ballot measure; and (vi) setting priorities for the submission of arguments and rebuttals and ordering the preparation of the City Attorney’s Impartial Analysis; and

WHEREAS, the ballot measure seeking approval of this Ordinance was given the letter designation Measure BG which presented the following question to Bell Gardens voters:

WHEREAS, this Ordinance was provisionally approved by the City Council for first reading and second reading on February 23, 2026 and March 9, 2026, respectively, subject to the requirement that the ballot measure authorizing the implementation of this Ordinance is in fact approved by Bell Gardens voters at a special municipal election held June 2, 2026; and

WHEREAS, as required by Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the California Constitution, the ballot measure seeking approval of this Ordinance was approved by a simple majority of votes cast at the City’s special municipal election of June 2, 2026, by a final count of 2,097 “Yes” votes (or 56.83% “Yes”) to 1,593 “No” votes (or

43.17% “No”); and

WHEREAS, at its meeting of June 29, 2026, the City Council approved Resolution No. 2026-75 reciting the fact of the City’s June 2, 2026 Special Election, and declaring the results of the same.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BELL GARDENS, ACTING WITH THE CONSENT OF THE VOTERS FOLLOWING A JUNE 2, 2026 SPECIAL MUNICIPAL ELECTION, HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The Recitals set forth above are true and correct and incorporated into this Ordinance.

YES
Keep Bell Gardens Sales Tax Revenues Local Measure
To protect and stabilize funding for Bell Gardens services like police/emergency response; maintenance/repair of streets, sidewalks and City facilities; park maintenance and
enhancements; youth/senior programs; Community Family
Service Center; and for any other general governmental purpose, shall the City’s current 3/4% transactions (sales) and use tax rate be increased by a quarter percent to 1% to raise an additional $1.2 million annually?

3 of 9

3.22.010 Short title.

This chapter shall be known as the City of Bell Gardens Transactions and Use Tax Ordinance. All references to “this ordinance” as used in this chapter shall mean Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code. The City of Bell Gardens hereinafter shall be called “City.” This ordinance shall be applicable in the incorporated territory of the City of Bell Gardens.

3.22.020 Operative Date.

B. On June 2, 2026, Bell Gardens voters approved a City-initiated ballot measure to increase the transactions and use tax rate to one percent (1%). For purposes of this ordinance the term “operative date” shall mean October 1, 2026, the date upon which the increased one percent (1%) transactions and use tax rate shall take effect.

SECTION 4. Section 3.22.050 (Transactions tax rate) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

3.22.050 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 percent (1%) 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 5. Section 3.22.070 (Use tax rate) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

Section 3.22.070 Use tax rate.

4 of 9

Section 3.22.090 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 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;

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.

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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 ordinance, 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 7. Section 3.22.110 (Exemptions and exclusions) of Chapter 3.22 (Transactions and use tax) of Title 3 (Revenue and Finance) of the Bell Gardens Municipal Code is hereby amended in its entirety to now state the following:

Section 3.22.110 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 tax the gross receipts from:

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

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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.

5. For the purposes of subparagraphs (B)(3) and (B)(4) of this ordinance, above, 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.

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.

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obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

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 8. 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 9. Effective Date.

A. This Ordinance relates to an increase to the City’s transactions (sales) and use tax rate from three-quarters of a percent (3/4%) to one percent (1%). The foregoing notwithstanding, this Ordinance may only become operative if approved by a simple majority of votes cast by Bell Gardens voters at a June 2, 2026 Special Municipal meeting.

If approved by the voters, the transaction and use tax rate set forth under Chapter 3.22

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(Transactions and Use Tax) of the Bell Gardens Municipal Code will increase to one percent (1%). If the measure fails, this Ordinance shall be rendered inoperative and void, however, the defeat of the Measure shall not operate to extinguish or amend the existing transaction and use tax as presently constituted and last approved by Bell Gardens voters in 2020.

B. The increased tax rate established under this Ordinance shall not go into effect until October 1, 2026. Upon October 1, 2026, the current text of Chapter 3.22 (Transactions and Use Tax) of the Bell Gardens Municipal Code shall be amended and updated as referenced above in italics under Section 2-7 of this Ordinance. By passage of the Measure and approval of this Ordinance, the City may make, without additional voter approval, clerical, formatting or numbering corrections to the aforementioned text to ensure conformity with the requirements of the California Department of Tax and Fee Administration and to ensure internal consistency within the Bell Gardens Municipal Code, provided that no such corrections may result in an increase to the transactions and use tax rate above the voter-approved rate of one percent (1%).

SECTION 10. CEQA. This Ordinance and the contemplated levy of the transactions and use tax referenced herein is of the California Public Resources Code (“CEQA”) because it will not result in a direct or reasonably foreseeable indirect physical change in the environment, nor does it involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.

SECTION 11. Duration Unchanged. The transactions and use tax increased under this Ordinance shall continue to be of an indefinite term unless and until repealed by Bell Gardens voters.

SECTION 12. Certification Of Adoption. The City Clerk shall certify the adoption of this Ordinance and shall cause the same to be published pursuant to California Government Code Section 36933, following approval by Bell Gardens voters at the City’s special election held on June 2, 2026.

PASSED, APPROVED, AND ADOPTED this 29th day of June , 2026.

THE CITY OF BELL GARDENS

Miguel De La Rosa, Mayor

APPROVED AS TO FORM: ATTEST:

________________________________ _______________________________ Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

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I, Daisy Gomez, City Clerk of the City of Bell Gardens, do hereby CERTIFY that the above and foregoing Ordinance No. 964 was passed, approved, and adopted by the voters of the City of Bell Gardens at the City’s special election held on June 2, 2026; signed by the Mayor and attested by the City Clerk at a meeting of said City Council of the City of Bell Gardens held on the 9th day of March 2026 for the second reading, by the following votes:

AYES:

NOES:

ABSTAIN:

ABSENT:

_______________________________
Daisy Gomez
City Clerk, City of Bell Gardens

RESOLUTION NO. 2026-76

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

GARDENS, CALIFORNIA, AUTHORIZING MANUEL ACOSTA TO

EXECUTE AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF

TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A
LOCAL TRANSACTIONS AND USE TAX.

WHEREAS, on February 23, 2026, the City Council approved Ordinance No. 964 amending the City Municipal Code and providing for a local transactions and use tax; and

WHEREAS, the California Department of Tax and Fee Administration (Department) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and

WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and

WHEREAS, the Department requires that the City enter into a “Preparatory Agreement” and an “Administration Agreement” prior to implementation of said taxes, and

WHEREAS, the Department requires that the City Council authorize the agreements;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BELL GARDENS AS FOLLOWS: that the “Preparatory Agreement” attached as Exhibit A and the “Administrative Agreement” attached as Exhibit B are hereby approved and that Manuel Acosta is hereby authorized to execute each agreement.

The foregoing resolution was introduced and adopted at a special meeting of the City Council of the City of Bell Gardens held on June 29, 2026, by the following vote:

[Signatures on following page]

Resolution No. 2026-76

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PASSED, APPROVED, and ADOPTED this 29 day of June, 2026.

THE CITY OF BELL GARDENS

_____________________________
Miguel De La Rosa, Mayor

APPROVED AS TO FORM: ATTEST:

Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

Resolution No. 2026-76

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I, Daisy Gomez, City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. 2026-76 was adopted by the Bell Gardens City Council at a special meeting of the City Council held on Monday, June 29, 2026, and was approved and passed by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Daisy Gomez
City Clerk

RESOLUTION NO. 2026-77

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

GARDENS, CALIFORNIA, AUTHORIZING EXAMINATION OF SALES

OR TRANSACTIONS AND USE TAX RECORDS

WHEREAS, pursuant to Ordinance No. 964 of the City of Bell Gardens (“District”), and Revenue and Taxation Code section 7270, the District entered into a contract with the California Department of Tax and Fee Administration (“Department”) to perform all functions incident to the administration and collection of transactions and use taxes; and

WHEREAS, the City Council of the City of Bell Gardens deems it desirable and necessary for authorized officers, employees and representatives of the District to examine confidential sales or transactions and use tax records of the Department pertaining to transactions and use taxes collected by the Department for the District pursuant to that contract; and

WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and Section 7056.5 of the California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, the sales or transactions and use tax records of the Department.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BELL GARDENS AS FOLLOWS:

SECTION 1. The Acting City Manager, or other officer or employee of the District designated in writing by the Acting City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the City of Bell Gardens with authority to examine sales or transactions and use tax records of the Department pertaining to transactions and use taxes collected for the District by the Department pursuant to the contract between the District and the Department.

SECTION 2. The information obtained by examination of Department records shall be used only for purposes related to the collection of District transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the District:

(a) City of Bell Gardens Administration
(b) Revenue Management budgeting
(c) Community and economic development
(d) Business license tax administration

The information obtained by examination of Department records shall be used only for those governmental functions of the District listed above.

Resolution No. 2026-77

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SECTION 3. That Hinderliter, de Llamas & Associates is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to transactions and use taxes collected for the District by the Department. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the Distrct and Hinderliter, de Llamas & Associates:

(a) has an existing contract with the District to examine those sales or transactions and use tax records;

(b) is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to the officer or employee authorized under Section 1 of this Resolution to examine the information;

(c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract; and

(d) is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.

BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of District transactions and use taxes by the Department pursuant to the contract between the District and the Department and for those purposes relating to the governmental functions of the District listed in Section 2 of this Resolution.

SECTION 4. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

[Signatures on the following page]

Resolution No. 2026-77

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PASSED, APPROVED and ADOPTED this 29th day of June, 2026.

THE CITY OF BELL GARDENS

________________________________
Miguel De La Rosa, Mayor

APPROVED AS TO FORM: ATTEST:

________________________________ ________________________________ Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

Resolution No. 2026-77

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I, , City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. was adopted by the Bell Gardens City Council at a special meeting of the City Council held on June 29, 2026, and was approved and passed by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Daisy Gomez
City Clerk

(Rev. 07/24)1

AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE

CITY'S TRANSACTIONS AND USE TAX ORDINANCE
In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of ______________________________, hereinafter called City, and the CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, hereinafter called Department, do agree as follows:

1. The Department agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City.

2. City agrees to pay to the Department at the times and in the amounts hereinafter specified all of the Department's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Department's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Department's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code.

3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Department. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City.

4. Any dispute as to the amount of preparatory costs incurred by the Department shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final.

5. Preparatory costs incurred by the Department shall be billed by the Department periodically, with the final billing within a reasonable time after the operative date of the ordinance. City shall pay to the Department the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received.

6. The amount to be paid by City for the Department's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.)

(Rev. 07/24)2

7. Communications and notices may be sent by first class United States mail or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail. Communications and notices to be sent to the Department shall be addressed to:

California Department of Tax and Fee Administration
P.O. Box 942879 MIC: 27
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to City shall be addressed to:
________________________________________________
________________________________________________
________________________________________________

8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Department has received all payments due from City under the terms of this agreement.

CITY OF CALIFORNIA DEPARTMENT OF TAX

AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
(Typed Name) Date: _______________________________ (Title)
Date: _______________________________

AGREEMENT FOR STATE ADMINISTRATION

OF CITY TRANSACTIONS AND USE TAXES

The City Council of the City of has adopted, and the voters of the City of (hereafter called “City” or “District”) have approved by the required majority vote, the City of Transactions and Use Tax Ordinance (hereafter called “Ordinance”), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the California State Department of Tax and Fee Administration, (hereinafter called the “Department”) and the City do agree as follows:

ARTICLE I

DEFINITIONS

Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following:

1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section , and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.

2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. , as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2.

ARTICLE II

ADMINISTRATION AND COLLECTION

OF CITY TAXES

A. Administration. The Department and City agree that the Department shall perform exclusively all functions incident to the administration and operation of the City Ordinance.

(Rev. 7/24) 2
B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Department pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled.

C. Transmittal of money.

1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter.

2. For periods subsequent to the expiration date of the tax whether by City’s self-imposed limits or by final judgment of any court of the State of California holding that City’s ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter.

3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement.

D. Rules. The Department shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder.

E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Department shall give no preference in applying money received for state sales and use taxes, state-administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear.

(Rev. 7/24) 3
F. Security. The Department agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears. The Department shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Department.

G. Records of the Department.

When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City to examine the records of the Department, including the name, address, and account number of each seller holding a seller’s permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Department's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.

H. Annexation. City agrees that the Department shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Department. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary.

ARTICLE III

ALLOCATION OF TAX

A. Allocation. In the administration of the Department's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code:

1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion of the

(Rev. 7/24) 4
Department, to all districts with which the Department has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers.

2. All district taxes collected as a result of determinations or billings made by the Department, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self-declared district taxes for the period for which the determination, billing, refund or credit applies.

B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Department in determining the place of use.

ARTICLE IV

COMPENSATION

The City agrees to pay to the Department as the State's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the City.

ARTICLE V

MISCELLANEOUS PROVISIONS

A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail.

(Rev. 7/24) 5
Communications and notices to be sent to the Department shall be addressed to:

California State Department of Tax and Fee Administration P.O. Box 942879
Sacramento, California 94279-0027

Attention: Administrator
Local Revenue Branch

Communications and notices to be sent to the City shall be addressed to:

______________________________________________________

Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above.

B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on ______________. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance.

C. Notice of Repeal of Ordinance. City shall give the Department written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal.

(Rev. 7/24) 6

ARTICLE VI

ADMINISTRATION OF TAXES IF THE

ORDINANCE IS CHALLENGED AS BEING INVALID

A. Impoundment of funds.

1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest-bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non-appealable judgment that the tax is valid.

2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Department the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non- appealable.

B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that:

1. Department may retain all payments made by City to Department to prepare to administer the City Ordinance.

2. City will pay to Department and allow Department to retain Department's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement.

3. City will pay to Department or to the State of California the amount of any taxes plus interest and penalties, if any, that Department or the State of California may be required to rebate or refund to taxpayers.

4. City will pay to Department its costs for rebating or refunding such taxes, interest, or penalties. Department's costs shall include its additional cost for developing procedures for processing the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and

(Rev. 7/24) 7
developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code.

5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City.

6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final.

7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Department costs incurred in making those refunds.

CITY OF ____________________________ CALIFORNIA STATE DEPARTMENT OF

TAX AND FEE ADMINISTRATION

By By
(Signature) Administrator
Local Revenue Branch

(Typed Name) Date: _______________________________

(Title)

(Date)

_bf‘ff’
G?RDtns
_
7100 Gar?eldAvenuevBellGardens,CA90201 -562-8067700 ' www.bellgarden5 .

June 29,2026
California Department of Tax and Fee Administration
Anh Huang
Warrant Desk:MIC:27
651 Bannon Street,Suite 100
Sacramento,CA 95811
Subject:City of Bell Gardens 19092
Authorization to Review Confidential Sales and Use Tax and Transactions and Use Tax Information Section 7056 of the Revenue and Taxation Code.

Dear Ms.Huang:

Resolution No.2026-76,Section ,authorizes the City Manager and Director of Finance and Administrative Services to designate in writing to the California Department of Tax and Fee Administration other officers,employees of the jurisdiction with authority to examine sales,Transactions and use tax records for the jurisdiction.

Accordingly,City Manager and Director of Finance and Administrative Services for the City of Bell Gardens is/are hereby authorized to receive and review sales or transactions and use tax records for the City of Bell Gardens from the California Department of Tax and Fee Administration.

Sincerely,
Manuel G.Acosta,Acting City Manager
H

Bell Gardens City CouncilJune 29, 2026

Bell Gardens City Council
June 29, 2026