ITEM A-2 — Beverly Hills City Council, May 5, 2026

STAFF REPORT
Meeting Date: May 5, 2026
To: Honorable Mayor & City Council
From: Mandy Jiang, Senior Management Analyst
Magdalena Davis, Community Outreach Manager
Subject: Direction for a Position on the Los Angeles County Measure ER, AB 1768 (Bryan), and on Implementing Beverly Hills Measure RP Attachments: 1. Feb.10, 2026 LA County Board Meeting - Ordinance

2. AB 1768 (Bryan) Bill Text

3. Resolution 20-R013303 – Ordinance – Measure RP

4. Educational Flyer Shared with Public on Measure RP

5. CDTFA California Sales and Use Tax Rates by County & City

INTRODUCTION
This report provides information on Los Angeles County’s Measure ER placed on the June 2026 ballot, AB 1768 (Bryan), and interaction with the City’s Measure RP, passed by Beverly Hills voters in 2020. Staff will then seek City Council direction on: A) Position of Support, Oppose, or Neutral for the County’s Measure ER; B) Position on state legislative bill AB 1768 (Bryan); and C) Direction on implementing Beverly Hills Measure RP.

DISCUSSION
At its meeting on February 10, 2026, the Los Angeles County Board of Supervisors voted to place a 1/2 percent (0.5%) general sales tax measure on the June 2, 2026 Statewide Primary Election ballot, entitled “Essential Services Restoration Act for Los Angeles County” or “Measure ER”. If passed by the voters of Los Angeles County, Measure ER would impose a 0.5% increase to the County sales tax, bumping up the current rate from

9.75% to 10.25%, effective for five years ending October 1, 2031. This 0.5% sales tax increase is estimated to generate $1 billion annually to the County. The Beverly Hills sales tax rate is the same as the county’s rate, currently at 9.75% and would increase to 10.25% should Measure ER pass.

For context, the California Constitution states that local governments (including counties) may levy either general taxes or special taxes. A two-thirds (66.7%) vote is required to pass a special tax and a simple majority (50%+1) is required to pass a general tax. The state defines a special tax as any tax imposed for specific purposes.

Meeting Date: May 5, 2026

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As proposed, the County’s Measure ER is a general sales tax measure and the usage of revenues is unrestricted. While the County stated it will empanel a nine-member oversight committee, implement independent audits annually, and adopted a health services spending plan, legally, a general sales tax does not obligate the County to use the tax proceeds for any specific purpose. Rather, a special sales tax measure would restrict revenue use more specifically. Measure ER’s ballot text is as follows:

Los Angeles County Measure ER
Shall the measure to help our community address severe federal cuts enacted by the President and Congress; reduce the loss of essential services, including healthcare for County residents; reduce the risk of closing the County's four public hospitals and numerous clinics, and significant healthcare provider layoffs and other service cuts by enacting a 1/2 percent (0.5%) general sales tax for 5 years, generating approximately $1 billion annually, with independent audits, be adopted?
To facilitate the County’s measure, AB 1768 (Bryan) was introduced into State Legislature to temporarily override the Transactions and Use Tax Law. If signed into law by the Governor, this bill would allow the County's 0.5% tax measure to exceed the state’s statutory 2% Local District Tax limit, which is the legally allowable limit under which local jurisdictions can pass a transactions and use tax in a county.

Measure ER Background
According to the County’s adopted ordinance (Attachment 1), this measure seeks to offset cuts in federal and state funding due to the passage of H.R.1, the “One Big Beautiful Bill Act” last July. As H.R.1 is implemented, cuts are made to the federal Medicaid program, which in California is called Medi-Cal or “Covered California”, the state program that provides free or low-cost comprehensive health coverage to eligible low-income residents, including adults, families with children, seniors, and people with disabilities.

Noteworthy is the total absence of any provision in the County’s ordinance (Attachment 1) indicating suspension or termination of the sales tax, should federal funding return or when the current federal administration shifts in three years.

Per the County’s ordinance, the County faces projected losses totaling $2.4 billion over the next three years from H.R.1, impacting service reductions in county-provided healthcare, such as hospital care and medicine for uninsured county residents, public health functions like contact tracing, and community clinic service reductions.

The proposed measure would further establish a nine-member citizens' oversight committee to ensure fiscal accountability for any revenue raised, which involves annual independent audits and making recommendations on how to allocate the funding. The Board of Supervisors also adopted a spending plan that outlines the allocation of revenue funds generated by the tax measure subject to the County’s annual budgeting process:
 Up to 47% would support the County Department of Health Services;  About 5% would benefit school-based health needs and programs as determined by the governing board of L.A. Care Health Plan;
 Another 10% would support the county Department of Public Health and its core public health functions;
 About 5% would be allocated to the county Department of Public Social Services to support Medicaid outreach and enrollment activities, and volunteer programs; Meeting Date: May 5, 2026

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 Another 2.5% would go toward the Correctional Health Services;  Some 22% would fund DHS to safeguard public hospitals and clinic services;  About 5% would be allocated to support nonprofit hospitals in the county, and provided funding to entities that meet certain criteria;  Another 2.5% would support in-home supportive services for seniors and people with disabilities;
 About 1% would support the cities of Pasadena and Long Beach, which have separate Public Health Departments from the county; and  Any remaining funds would be disbursed in a need-based manner focused on emergency department volume.

FY 2026-27 LA County Budget Outlook
The County is currently preparing its FY 2026-27 budget, and as presented at the February 3, 2026, Board meeting, it is facing budget shortfall exceeding $200 million by FY 2025- 26 year-end. This is due to a combination of higher fixed costs and lower revenues, including the following factors (Attachment 4):
 Settlement liability payments of $1.2 billion in current FY 2025-26 and $1.2 billion next fiscal year. This is due to the passage of AB 218 in 2020 that greatly expanded the rights of child sexual abuse victims.
 2025 Eaton and Palisades wildfires will require over $1 billion over the next several years for costs such as debris removal, protective measures, soil sampling, etc.  2% Cost of Living Adjustment (COLA) increase for county personnel in FY26-27 The Statutory District Tax Cap
State law (Revenue and Taxation Code Section 7251.1) establishes a "District Tax Cap".

This law limits the combined total of all local district taxes in any county to 2.00% above the statewide base rate of 7.25%.

However, the California Legislature occasionally grants "carve-outs" for specific tax measures within counties through the passage of legislation to exempt it from the 2.00% District Tax Cap. When a tax is exempted by the State, it does not count toward that 2.00% limit and would instead stack on top of the existing tax rate. This allows counties to continue adding taxes without "blocking" the legal ability of cities like Beverly Hills to implement their own local measures (such as Measure RP).

The Current Landscape of LA County Sales Tax
Following the passage of Measure A (0.50%) in 2024, the total County-wide district tax rate is 2.50%. However, because the State Legislature exempted several of these measures, there is still room under the 2.00% statutory limit for local district taxes.

In 2020, the remaining district tax capacity available to the City at the time was 0.75%.

Since then, the former 0.25% Measure H (which counted against the cap) was repealed and replaced by the 0.50% Measure A in 2024. Measure A received a carve-out via the passage of AB 1679 and was not counted against the 2.00% limit. This legislative shift actually increased the City’s remaining district tax capacity from 0.75% to 1.00%, as referenced in the table below:

Rate Measure Purpose Does it count against the
2% cap?

0.50% Proposition A
(1980)
Transit/Metro Yes (Counts)
Meeting Date: May 5, 2026

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0.50% Proposition C
(1990)
Transit/Metro Yes (Counts)

0.50% Measure R (2008) Transportation No (Exempt via State Law)

0.50% Measure M (2016) Transportation No (Exempt via State Law)

0.50% Measure A (2024)* Homelessness/Housing No (Exempt via AB 1679)

2.50% Total County
Rate
Only 1.00% count towards
cap
*Measure A replaced the previous 0.25% Measure H, which formerly counted against the cap.

The Significance of AB 1768
Similar to the legislative strategy used by the County for Measure A in 2024, AB 1768 (Bryan) was introduced in February this year to facilitate the County’s Measure ER by seeking to temporarily override the Transactions and Use Tax Law, allowing the combined rate of taxes in LA County to exceed the 2% statutory limit.

At this time, the City’s legislative advocate has indicated that AB 1768 is likely to pass through the State Legislature and be signed into law by the Governor, possibly in June.

This bill has the following implications for Beverly Hills:
 Preservation of Local Authority: Because the County tax is expected to be exempt, it will not consume any of the City’s remaining 1.00% district tax cap space. Beverly Hills would retain its full authority to implement Measure RP in the future should a non-exempt regional tax ever be proposed.  No Defensive Requirement: Since the County would not impede the City's remaining capacity, the original defensive purpose of Measure RP—to block a regional entity from seizing local tax authority—is not triggered.  “Stacked” Taxes: If the City were to implement Measure RP while the County measure is also in effect, the two taxes would "stack" on top of one another.

Without the need to defend the cap space, the City can avoid raising the total sales tax rate in Beverly Hills to a cumulative 11.00%.

Measure RP Impact and Resident Commitments
In November 2020, 73.63% of Beverly Hills voters approved Measure RP as a “revenue protection” tool. Its primary purpose was to claim the City’s remaining district tax capacity before a regional entity, such as the County, could do so. By securing this District Tax Cap space for Beverly Hills, the City ensured that future sales tax revenue would remain under local control for public safety and other essential services rather than being managed by regional agencies.

Under the Beverly Hills Municipal Code, Measure RP is technically triggered whenever a regional district, such as the County, places a new or increased sales tax measure on the ballot. This automatic trigger was designed to ensure the City could act defensively to block regional taxes from consuming local capacity.

While the County’s June 2026 ballot measure satisfies the legal trigger for implementation, the City Council maintains full authority to manage the impact on residents:
 Automatic Protections: The Ordinance specifically provides that if a regional tax fails to become effective, the City must immediately suspend the collection or implementation of Measure RP.
 Suspension Power: Under BHMC 3-12-115, the City Council may, by resolution, suspend or reduce the implementation of Measure RP if it determines that the Meeting Date: May 5, 2026

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defensive purpose of the tax is not required—such as when a regional measure is granted a legislative carve-out from the state cap.

Summary and Options
The proposed Essential Services Restoration Act for Los Angeles County technically satisfies the legal trigger for Measure RP under the Beverly Hills Municipal Code.

However, our current legislative intelligence suggests that the County will successfully obtain a state carve-out via AB 1768. This exemption would ensure that the County’s new

0.50% tax will not consume any of the City’s remaining 1.00% district tax capacity.

Because the City’s tax capacity is not at risk of being seized by a regional entity, should AB 1768 be signed into law, the original defensive purpose of Measure RP—to protect and preserve that space for local use—is not currently applicable. Implementing Measure RP at this time would not "block" the County; rather, it would result in a stacked tax rate, increasing the total sales tax in Beverly Hills from 9.75% to 11.00%.

For the City Council’s consideration on the potential implementation of Measure RP, below are possible options:
1) Suspend Implementation of Measure RP. The City Council finds that because the County is likely to receive a legislative carve-out via AB 1768, the City’s 1.00% district tax capacity is not currently at risk and the defensive purposes of Measure RP are not required. This can be done by resolution at a Formal Session prior to the election. (Should AB 1768 fail to materialize or be significantly amended, staff will immediately return with updated information to seek further direction.) 2) Initiate Measure RP Implementation as a Defensive Mechanism. Notify the State of the City’s intent to implement Measure RP. The City Council could then direct staff to bring this item back after the June election to consider the following:

Proposed County
Measure Fails
Proposed County Measure Passes
Mandatory Suspension:

The City must suspend the
collection of the tax as
mandated by the ordinance
Council Discretion: The City Council may allow
Measure RP to remain at 0.75%, which would increase
the total Beverly Hills sales tax rate to 11.00%.

Partial Suspension: Alternatively, the City Council
could direct staff to suspend some or all of the 0.75%
City tax to avoid a significant rate increase for residents. 3) Any other direction the City Council may wish to provide.

FISCAL IMPACT
Potentially significant dependent on the direction given by the City Council. The exact amount a district tax would generate is difficult to estimate due to the unknowns associated with the amount of imports and exports of goods across jurisdictional boundaries, as well as economic impacts to taxable sales. Based on the City’s estimated sales tax revenue for Fiscal Year 2025-26 of $46.3 million, each 0.25% of a district transactions and use tax is estimated to generate an additional $10.2 million.

RECOMMENDATION
Staff recommend the City Council provide direction on implementing Beverly Hills Measure RP due to the County’s placement of the half percent sales tax increase measure on the June 2026 ballot
Meeting Date: May 5, 2026

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Keith Sterling
Deputy City Manager
Approved By
Attachment 1
- MORE -
MOTION
MITCHELL ___________________________
HORVATH ___________________________
HAHN ___________________________
BARGER ___________________________
SOLIS ___________________________
AGN. NO.

REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL February 10, 2026 AND HILDA L. SOLIS
Securing Funding to Preserve Critical County Services Cut by H.R.1 The federal budget bill, H.R.1, also known as the “One Big Beautiful Bill Act,” proposed and signed into law by President Donald Trump, includes massive funding cuts.

In Los Angeles County (County), these cuts most severely impact the County’s health care system. H.R.1 cuts billions in federal Medicaid funding to California and imposes new eligibility requirements and copays, resulting in reduced care for patients. The County has 3.3 million residents who rely on Medi-Cal. That is 1 in 3 County residents, including nearly one million children. Hundreds of thousands of them could face loss of coverage and reduced access to care. The implications of these cuts are on track to result in overcrowding of emergency rooms when residents are unable to access health care until they are experiencing a life-threatening crisis.

After accounting for H.R.1, recent Executive Orders from the Trump Administration on grant oversight, and new federal Terms & Conditions restrictions, the County’s most impacted departments face projected losses totaling $2.4 billion over the next three years.

Due to funding losses, County officials have already initiated hiring freezes and are contemplating service consolidations, potential layoffs of 5,000 staff, and facility closures in the coming years. Federal funding cuts will affect public health services such as chronic disease prevention, disease tracking and water safety, as well as the health care provided at the County’s public hospitals and numerous clinics. The President’s bill, H.R.1, and other reductions in health and public health funding by the Trump Administration REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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disproportionately affect low-income families and several of the proposed cuts specifically target health care and public health providers.

The Department of Health Services (DHS) plays a pivotal role in protecting the health and wellness of County residents. In 2024, DHS medical teams provided immediate and comprehensive care to 600,000 specialty care patients, handled 260,905 emergency room visits, 192,502 urgent care visits, and performed 36,295 surgeries. The system also served 193,241 people at food distribution clinics, secured permanent supportive housing for 22,239 individuals, and distributed 413,074 Narcan doses. These DHS medical teams work across four County hospitals — Los Angeles General Medical Center, Olive View Medical Center, Rancho Los Amigos and Harbor-UCLA Medical Center — as well as 23 clinic sites and various mobile and community-based sites. The cuts in H.R.1 will result in unprecedented and catastrophic impacts on residents and on health care and social service providers.

The reductions at both the federal and state levels significantly affect Medicaid (Medi-Cal), which is a primary revenue source for DHS. In just four months following H.R.1's signing, the County lost an average of 1,000 people per day from Medi-Cal enrollment — over 120,000 people between July and November 2025. During the same four-month period, more than 27,000 children under age 18 lost their Medi-Cal coverage, equating to nearly 200 children per day. In that same four-month period following H.R. 1's passage, the County also lost over 70,000 CalFresh enrollees receiving food assistance, including approximately 27,000 who were children under age 18. This funding and coverage loss poses a serious threat to the long-term sustainability of critical safety-net services relied upon by County residents, as the County health care system faces more than $1 billion in cuts. DHS alone, for example, must absorb a projected federal revenue loss exceeding $700 million per year. Additionally, the Department of Public Health (DPH) projects a loss of $200-300 million in federal and state funds. DPH is also forecasting a minimum $42 million deficit this fiscal year, requiring various clinic closures, service reductions, personnel reassignments and possible terminations. This deficit will likely worsen given cuts to federal revenue.

REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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The County health departments have been diligently examining every option to reduce expenditures and create efficiencies to avoid any health care service cuts to County residents. For example, DPH and DHS are limiting overtime to only essential clinical activities and those needed to respond to public health emergencies. Both departments are also restricting the distribution of County-issued cell phones, reducing lease and facility costs, lowering employee expenses by eliminating contract staff positions, implementing a soft hiring freeze, consolidating clinic services, and limiting travel and training expenses.

In addition to eliminating expenses, DHS is innovating ways to increase revenue.

Although the great majority of their patients are Medi-Cal recipients, DHS is creating a new patient accounting/revenue cycle system to maximize opportunities to bill private health insurance companies. DHS has also set aside an emergency reserve, called the DHS Enterprise Fund, to use in times of crisis. That emergency reserve funding and these efficiency efforts, however, are not enough to prevent large service cuts, layoffs and hospital closures starting next year. Seventy percent (70%) of DHS's budget comes from federal funding, and only 6% comes from local revenue. When the federal government withdraws that support, there is no ongoing backup funding. There is nothing left to cut without closing hospitals and clinics.

H.R.1 cuts extend beyond the County-operated health care facilities and also impact other non-profit hospital and clinic providers that substantially contribute to the safety net for uninsured and low-income residents. Nonprofit community health centers, for example, are a critical component of the County’s health care safety net, providing medical, dental, and behavioral health care to over 2 million County residents at more than 450 full time sites Countywide. Each year, these health centers serve 1 in 5 County residents, 1 in 3 County residents enrolled in Medi-Cal, and nearly 80,000 people experiencing homelessness. These private health centers disproportionately serve MediCal enrollees, people experiencing homelessness, immigrants, and patients with complex medical and behavioral health needs—populations most likely to be harmed by federal and State policy changes. The County and the nonprofit community health centers have closely partnered for over 30 years to create a system of care for the uninsured and under- REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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resourced residents of our community. These public-private partnerships have improved access to care for hundreds of thousands of residents.

The Community Clinic Association of Los Angeles County projects that H.R.1 will have a disastrous impact on the health centers, forcing up to 1.5 million County residents off coverage, reducing covered benefits, and increasing the administrative burden required to keep people covered. Without local funding, health centers will also need to consider widespread service reductions and clinic closures as uncompensated care rises.

Underfunding community-based primary care will shift patients into emergency departments and DHS facilities, increasing County uncompensated care and system strain. Stable clinic funding keeps care in lower-cost, preventative care settings.

In order to meet the urgent health care needs of the County’s residents and combat the looming potential closure of hospitals, clinics and the emergency room overcrowding crisis caused by H.R. 1, this Board must place a temporary 0.5% sales tax on the ballot at the next available election to be held June 2, 2026. This measure includes taxpayer oversight, audits and accountability measures that ensure the public will know how the funding is spent by the County. Preliminary polling shows 58% of County residents would support a temporary ½ cent sales tax increase to preserve health care services.

What is at stake should not be lost on anyone. Without this measure, the County will be forced to limit critical public health services and close hospitals and clinics in communities that depend on them, leaving neighborhoods without essential, life-saving care. Maternity wards will shut down. Children who have lost their Medi-Cal coverage will have nowhere to go when they are sick except overcrowded emergency rooms, driving up costs for everyone and leaving families with medical bills they cannot pay. Essential public safety protections that ensure mitigation of communicable diseases, clean water, and health services for the most vulnerable will be severely curtailed or eliminated, resulting in grave danger for all County residents.

This Board will continue to pursue any other options to prevent the collapse of the County’s health care and social services safety net. Unfortunately, after exhausting every existing alternative, this temporary emergency measure is the only option that can be implemented quickly enough to prevent hospital closures and the loss of health care REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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access for at least hundreds of thousands of residents. This proposed measure would keep the County’s health care system positioned to meet the demand it currently faces and prevent the potential closure of our public hospitals.

H.R.1 has created the largest federal health care cuts in U.S. history. These cuts are going to have both an immediate and generational impact. The unfortunate truth is that the blatant disinvestment in health care by our federal government requires strengthening local investments in the County. The County is authorized to impose a general retail transactions and use (sales) tax within both incorporated and unincorporated areas of the County to generate revenue dedicated to preserving and restoring health care services and other critical local services.

I WE THEREFORE MOVE THAT THE BOARD OF SUPERVISORS:

1. Adopt the attached resolution ordering, calling and giving notice of a special election to implement a countywide general retail transactions and use (sales) tax measure to be placed on the June 2, 2026 Statewide Direct Primary Election to be held in the County of Los Angeles on June 2, 2026.

2. Approve the general sales tax ordinance (attached as Exhibit A to the Resolution), which, subject to majority approval by the voters, would:
a. Impose a ½ percent (0.5 %) general sales tax until October 1, 2031; b. Establish a nine-member citizens’ oversight committee to provide transparency and ensure fiscal accountability as to any revenues raised by the measure by:
i. Reviewing the receipt and expenditures of the revenue from the sales tax, including the County’s annual independent audit; ii. Making recommendations to the Board on how to allocate the general fund revenue generated by the sales tax;
iii. Producing an annual oral or written report which shall be considered by the Board of Supervisors (Board) at a public meeting; and
iv. The committee’s responsibilities shall not include decisionmaking on spending priorities, financing plans or tax rate REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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projections or assumptions and the committee shall have no authority to direct, nor shall it direct, County staff or officials; v. The Board shall give special consideration to organizational representatives most impacted by H.R.1 in making appointments to the citizens' oversight committee. Committee members must either reside or work in Los Angeles County. Citizens’ oversight committee members shall serve a three-year term and are eligible to be reappointed by the Board, at its discretion.
c. Require the Auditor-Controller to cause a report to be prepared by an independent auditor and filed with the Board no later than December 31st March 31st of each year until all funds are expended, stating: (i) the amount of general sales tax proceeds collected and expended in such year; and (ii) the status of any projects or description of any services or programs funded from proceeds of the general sales tax.

3. Direct the Chief Executive Office’s Legislative Affairs and Intergovernmental Relations Branch to support any legislative or administrative relief necessary to immediately implement the measure upon passage, including any needed exemptions from sales tax caps.

4. Adopt a spending plan expressing the Board's intent to allocate new general fund revenues generated by the general sales tax, if approved by the voters, in the following manner, subject to the County's annual budgeting process:
a. Up to forty-seven percent (47%) of revenue generated shall be used by the Department of Health Services (DHS) to fund a program under which a limited network of non-profit partner providers, licensed under Section 1204(a) of the California Health and Safety Code, shall furnish no-cost or reduced cost care to low-income residents of Los Angeles County who do not have health insurance. In addition, to the extent appropriate, the network may include a limited number of partner pharmacies, specialists, or ancillary service providers for services not available through the network health centers. Services available through the REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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program shall include, to the extent funding is available, outpatient medical, specialty, dental, mild-to-moderate behavioral health, diagnostic, pharmaceuticals, nutrition and medical supplies; b. Five percent (5%) shall be used for school-based health needs and programs as determined by the governing board of L.A. Care Health Plan;
c. Ten percent (10%) shall be allocated to the Department of Public Health to support core public health functions and the awarding of grants to support health equity;
d. Five percent (5%) shall be allocated to the Department of Public Social Services to support Medicaid outreach and enrollment activities as well as work and volunteer programs;
e. Two-and-a-half percent (2.5%) shall be allocated to support Correctional Health Services;
f. Twenty-two percent (22%) shall provide financial support to DHS to safeguard its public hospital and clinic services.
g. Five percent (5%) shall be allocated to support non-profit safety net hospitals in Los Angeles County, as determined by meeting one of the following criteria:
i. A critical access hospital in Los Angeles County; or ii. Non-profit hospitals that meet all of the following criteria:

1. At least 40% of the local population within a 5-mile radius around the hospital is living below 200% of the Federal Poverty Level (FPL);

2. The hospital’s location is listed under Los Angeles
County’s Concentrated Disadvantage Index;

3. The hospital’s service area is listed in the highest two tiers of Los Angeles County’s COVID-19 Vulnerability and
Recovery Index;
REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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4. The hospital’s service area is listed in the highest need quartile of the California Healthy Places Index (HPI)
compiled by the Public Health Alliance;

5. The hospital’s service area is listed in the highest need quartile of the Centers for Disease Control and
Prevention’s Social Vulnerability Index;

6. The hospital provides at least 75,000 emergency room visits per year to Medi-Cal and uninsured, Medi-Cal
patients make up at least 70% of its total patients each year, and the hospital is not affiliated with a larger hospital or health care system;

7. The hospital’s service area is federally designated as a Health Professional Shortage Area (HPSA).
h. Two-and-a-half percent (2.5%) for in-home supportive services (IHSS) for the elderly and those living with disabilities, with a priority on enhancing wages and benefits for IHSS providers;
i. One percent (1%) to provide financial support to the City of Pasadena Public Health Department and the City of Long Beach Department of Health and Human Services to safeguard their public services, to be divided between the cities proportionately based on what each city spent on core public health services over the past five fiscal years; j. Unless otherwise specified, all non-County hospital funds shall be distributed in a needs-based manner that is primarily based on Medicaid Emergency Department volume.
###
(YV/EA/VG)
REVISED MOTION BY SUPERVISORS HOLLY J. MITCHELL
AND HILDA L. SOLIS
February 10, 2026

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HOA.105763538.16

RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF

LOS ANGELES PROVIDING FOR AND GIVING NOTICE OF AN ELECTION ON A

GENERAL COUNTYWIDE TRANSACTIONS AND USE (SALES) TAX MEASURE TO BE HELD IN THE COUNTY OF LOS ANGELES ON JUNE 2, 2026, AND

CONSOLIDATING THE SPECIAL ELECTION WITH THE STATEWIDE PRIMARY ELECTION TO BE HELD ON JUNE 2, 2026
WHEREAS, the County of Los Angeles (County) relies on federal funding to support the delivery of vital services to the public, including health care, food assistance, social services, public health programs, child welfare services, housing, public safety, and other services critical for the health and safety of the public.

WHEREAS, 3.3 million County residents (one in three) rely on Medi-Cal for healthcare coverage and almost 1.5 million County residents rely on the Supplemental Nutrition and Assistance Program (SNAP) (called CalFresh in California) for nutritional needs.

WHEREAS, on July 4, 2025, H.R. 1, also known as the "One Big Beautiful Bill Act," was signed into federal law. This law imposes, among other cuts to public services, extensive reductions in federal support for Medicaid and SNAP and may cause hundreds of thousands of County residents who rely on Medi-Cal to lose coverage and face reduced access to care. It could result in overcrowding of emergency rooms when residents are unable to get any health care until they are experiencing a life-threatening crisis.

WHEREAS, federal funding cuts could affect public health services like chronic disease prevention, disease tracking, and water safety, as well as the health care provided at the County's four public hospitals, numerous clinics, partner non-profit safety net hospitals and community health centers, and these cuts will disproportionately affect low-income families and target health care and public health providers.

WHEREAS, proposed reductions at both the federal and State levels are expected to significantly affect Medicaid (Medi-Cal), which is a primary revenue source for the Department of Health Services (DHS). In just four months following H.R. 1's signing, the County lost an average of 1,000 people per day from Medi-Cal enrollment — over 120,000 people between July and November 2025. During the same four-month period, more than 27,000 children under 18 lost their Medi-Cal coverage, equating to nearly 200 children per day.

HOA.105763538.16
WHEREAS, from July 2025 to November 2025, since H.R. 1's signing, over 70,000 County residents were dropped from CalFresh enrollment — including almost 27,000 children under 18.

WHEREAS, this funding and coverage loss will cause a serious threat to the long-term sustainability of critical safety net services relied upon by County residents.

DHS, for example, needs to absorb a projected federal revenue loss exceeding $700 million per year.

WHEREAS, the Department of Public Health (DPH) is projecting a $200-300 million loss in federal and State funds. DPH is forecasting a minimum $42 million deficit in fiscal year 2025-26, requiring various clinic closures, service reductions, personnel reassignments, and possible terminations. This deficit will likely worsen given cuts to federal revenue.

WHEREAS, Medicaid is the single largest source of revenue for Los Angeles County's health departments, including the 23 health centers and four acute care hospitals run by the County and many non-profit safety-net facilities that provide irreplaceable life-saving services for residents of Los Angeles County.

WHEREAS, many key provisions of H.R. 1 took effect immediately, including the prohibition on new provider taxes, which effectively negates Proposition 35 that voters approved in November 2024 and that would have extended the State's managed care organization (MCO) tax and provided needed support to the Medi-Cal program while also providing dedicated funding to public hospitals which was assumed in the current State and County budgets for the current fiscal year.

WHEREAS, H.R. 1 immediately freezes supplemental Medicaid funding and prevents the Los Angeles County health departments from being able to draw down expected and needed supplemental Medicaid payments causing a significant negative impact on the County budget immediately and escalating over time.

WHEREAS, the County will be required to provide certain health care and human services funded with revenue from the County's General Fund which will directly impact the County's ability to provide other vital services to County residents, including, but not limited to, social services, supportive services for unhoused residents, and public safety.

WHEREAS, pursuant to Parts 1.6 and 1.7 of Division 2 of the Revenue and Taxation Code, the County is authorized to impose a retail transactions and use (sales) tax in the incorporated and unincorporated territory of the County for general purposes, including health care and human services, at a rate of one-half percent (0.5%).

WHEREAS, the Board of Supervisors desires to levy a general sales tax at the rate of one-half percent (0.5 %), effective as of October 1, 2026, to continue for a period of five years.

WHEREAS, pursuant to article XIII C, section 2(b) of the Constitution and California Government Code section 53724(c), an election for the approval of a temporary general sales tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government.

WHEREAS, the County's regularly scheduled elections are held on the same day as the statewide primary election in each even-numbered year, and the next regularly scheduled election for members of the Board of Supervisors and the next statewide primary election will be held on Tuesday, June 2, 2026.

WHEREAS, the Board of Supervisors deems it necessary, essential, and in the public interest to submit the sales tax measure to the qualified voters within the County at an election to be held on June 2, 2026, and to consolidate such election with the other elections to be held on that date.

WHEREAS, the tax revenues from this general sales tax levy would partly offset reductions in federal support imposed by H.R. 1 and help the County to continue to provide vital services, including health care and human services to the public.

WHEREAS, voter approval of this ordinance will not affect the County's existing sales taxes, which will continue to be levied.

WHEREAS, to promote accountability and transparency, this ordinance provides for the creation of a citizens' oversight committee that will review the receipt and expenditures of the revenues from the general sales tax and provide annual reporting of the committee's review at a public meeting.

NOW, THEREFORE BE IT RESOLVED by the Board of Supervisors of the County of Los Angeles that:

Section 1. Call of the Election and Purpose. An election shall be held and the same is hereby called and ordered to be held in the County on the 2nd day of June 2026, for the purpose of submitting to the voters: (1) the ordinance attached hereto as Exhibit A and incorporated herein (Ordinance) by this reference, which was approved by two-thirds vote of the Board of Supervisors. The Ordinance shall become effective if a majority of the qualified voters of the County of Los Angeles voting on the Ordinance measure set forth in Section 2, below, vote in favor of the measure.

HOA.105763538.16
Section 2. Ballot Measure. Pursuant to Elections Code section 10403, the measure shall appear on the ballot substantially as follows:

Essential Services Restoration Act for Los Angeles County General Sales Tax Measure
Shall the measure to help our community address severe federal cuts enacted by the President and Congress; reduce the loss of essential services, including healthcare for County residents; reduce the risk of closing the County's four public hospitals and numerous clinics, and significant healthcare provider layoffs and other service cuts by enacting a 1/2 percent (0.5%) general sales tax for 5 years, generating approximately $1 billion annually, with independent audits, be adopted?
Yes
No
Section 3. Proclamation. Pursuant to section 12001 of the Elections Code, the Board of Supervisors of the County of Los Angeles hereby PROCLAIMS that an election shall be held in the County on Tuesday, June 2, 2026, to vote upon the measure.

Section 4. Election Procedure. All qualified voters residing within the County shall be permitted to vote in the election and in all particulars not recited in this Resolution, the elections shall be held as nearly as practicable in conformity with the Elections Code of the State of California. The votes cast for and against the measure shall be separately counted, and if the measure receives a majority of the votes cast by the qualified electors voting on the measure, the general sales tax in the amount stated in the Ordinance shall be effective and ratified. Should another proposed measure with conflicting provisions appear on the same ballot, and each proposed measure receives a majority of votes, the proposed measure with the highest number of affirmative votes shall prevail, in conformity with section 9123 of the Elections Code.

Section 5. Sample Ballot. The Registrar-Recorder/County Clerk is instructed to print the entire proposed Ordinance in the sample ballot.

Section 6. Consolidation. The election called by this Resolution shall be consolidated with the other elections conducted by the Registrar-Recorder/County Clerk to be held in the County of Los Angeles on June 2, 2026, and the measure shall be placed on the same ballot in the order set forth in this Resolution. The precincts, polling places, vote centers, precinct board members, election workers, and facilities shall be the same as provided for the June 2, 2026, statewide primary election.

Section 7. Authority. This Resolution is adopted pursuant to sections 10403 and 12001 of the Elections Code and section 25201 of the Government Code. The Executive Officer-Clerk of the Board of Supervisors is ordered to file a copy of this Resolution with the Registrar-Recorder/County Clerk at least eighty-eight (88) days prior to the day of the election. The Registrar-Recorder/County Clerk is authorized, HOA.105763538.16
instructed, and directed to prepare any documents and take any additional actions that may be necessary in order to properly and lawfully conduct the election.

Section 8. California Environment Quality Act. Based upon all of the facts before it on this matter, the Board of Supervisors finds that the submission of the measure to the voters is not subject to, or is exempt from, the California Environmental Quality Act (CEQA). Submission of the measure is not a project as defined by California Code of Regulations, title 14, section 15378(b)(4) because it relates to the creation of government funding mechanisms, which do not involve commitment to any specific project which may result in a potentially significant physical impact on the environment.

BE IT FURTHER RESOLVED:

The foregoing resolution was on the ___ day of _____ 2026, adopted by the Board of Supervisors of the County of Los Angeles and ex officio the governing body of all other special assessment and taxing districts, agencies, and authorities for which said Board so acts.

EDWARD YEN
Executive Officer
Board of Supervisors
By: __________________________
Deputy
APPROVED AS TO FORM:

DAWYN R. HARRISON
County Counsel
By: _________________________

EVA CHU
Senior Deputy County Counsel
10th February
1 HOA.105763530.16

ANALYSIS
This ordinance amends Title 4 – Revenue and Finance, of the Los Angeles County Code, by adding Chapter 4.70, the Essential Services Restoration Act for Los Angeles County General Retail Transactions and Use Tax, to impose a general countywide tax of one-half percent (0.5 %) on all retail sales consummated at the retailer's place of business, and on the storage, use or other consumption of tangible personal property. Revenues generated from the retail transactions and use tax will be placed in the County general fund and may be used for any County services. The ordinance will become effective only after approval by a two-thirds vote of the County Board of Supervisors and a majority of the qualified voters voting in an election on the issue.

DAWYN R. HARRISON
County Counsel
By
MICHAEL S. BUENNAGEL
Senior Deputy County Counsel
Government Services Division
MSB:eg
Requested: 01/16/2026
Revised: 01/21/2026
2 HOA.105763530.16
ORDINANCE NO.

An ordinance amending Title 4 – Revenue and Finance of the Los Angeles County Code, to add Chapter 4.70 – Essential Services Restoration Act for Los Angeles County General Retail Transactions and Use Tax, relating to a general county-wide retail transactions and use tax.

WHEREAS, the County of Los Angeles (County) relies on federal funding to support the delivery of vital services to the public, including health care, food assistance, social services, public health programs, child welfare services, housing, public safety, and other services critical for the health and safety of the public.

WHEREAS, the cumulative fiscal impact of federal laws and policies imposed since January 20, 2025, including H.R. 1, Executive Orders on grant oversight, and new federal terms and conditions restrictions, has led the County's most impacted departments to project revenue losses totaling $2.4 billion over the next three years, which may result in hiring freezes, service reductions, potential layoffs of 5,000 staff, and facility closures in the coming years. 3 HOA.105763530.16
WHEREAS, federal funding cuts could affect public health services like chronic disease prevention, disease tracking and water safety, as well as the health care provided at the County's four public hospitals numerous clinics, partner non-profit safety net hospitals and community health centers, and these cuts will disproportionately affect low-income families and target health care and public health providers.

WHEREAS, from July 2025 to November 2025, since H.R. 1's signing, over 70,000 County residents dropped from CalFresh enrollment — including almost 27,000 children under

18. WHEREAS, this funding and coverage loss will cause a serious threat to the long-term sustainability of critical safety net services relied upon by County residents. DHS, for example, needs to absorb a projected federal revenue loss exceeding $700 million per year.

WHEREAS, Medicaid is the single largest source of revenue for Los Angeles County's health departments, including the 23 health centers and four acute care hospitals run by the 4 HOA.105763530.16
County, and many non-profit safety net facilities that provide irreplaceable lifesaving services for residents of Los Angeles County.

WHEREAS, section 2 of article XIIIC of the California Constitution, sections 53721- 53724 of the California Government Code, and Part 1.6 of Division 2 of the California Revenue and Taxation Code authorize the County of Los Angeles to levy, increase, or extend a general sales tax upon two-thirds vote of the Board of Supervisors and a majority vote of the electorate. 5 HOA.105763530.16
WHEREAS, the Board of Supervisors desires to levy a general sales tax at the rate of one-half percent (0.5 %), effective as of October 1, 2026, to continue for a period of five years.

WHEREAS, voter approval of this ordinance will not affect the County's existing sales taxes, which will continue to be levied.

The people of the County of Los Angeles ordain as follows:

SECTION 1. Chapter 4.70 is hereby added to read as follows:

CHAPTER 4.70 ESSENTIAL SERVICES RESTORATION ACT FOR

LOS ANGELES COUNTY GENERAL RETAIL TRANSACTIONS AND USE TAX SECTIONS:

4.70.010 Title.

4.70.020 General Tax.

4.70.030 Operative Date.

4.70.040 Purpose.

4.70.050 Contract with State.

4.70.060 Transactions Tax Rate.

4.70.070 Place of Sale.

4.70.080 Use Tax Rate.
6 HOA.105763530.16

4.70.090 Adoption of Provisions of State Law.

4.70.100 Limitations on Adoption of State Law and Collection of Use Taxes.

4.70.110 Permit Not Required.

4.70.120 Exemptions and Exclusions.

4.70.130 Amendments.

4.70.140 Enjoining Collection Forbidden.

4.70.150 Citizens' Oversight Committee and Annual Audit.

4.70.160 Annual Report.

4.70.170 Severability.

4.70.180 Effective Date.

4.70.190 Execution.

4.70.200 Termination Date.

4.70.010 Title.

This Chapter shall be known as the "Essential Services Restoration Act for Los Angeles County General Retail Transactions and Use Tax" ordinance. The County of Los Angeles hereinafter shall be called "County." This ordinance shall be applicable in the incorporated and unincorporated territory of the County.

4.70.020 General Tax.

The Essential Services Restoration Act for Los Angeles County General Retail Transactions and Use Tax hereby adopted is enacted solely for general governmental purposes for the County and not for specific purposes. All of the proceeds from the tax imposed by this ordinance shall be placed in the County's general fund and used for purposes consistent with general fund expenditures of the County.
7 HOA.105763530.16

4.70.030 Operative Date.

The "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the election on this ordinance.

4.70.040 Purpose.

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

A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with section 7251) of Division 2 of the Revenue and Taxation Code and section 7285 of Part 1.7 of Division 2, which authorizes the County to adopt this tax ordinance and shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code, including adoption by reference of the provisions of sections 7261 and 7262 of the Revenue and Taxation Code, as now in effect or as later amended.

C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. 8 HOA.105763530.16
D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the retail transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.

4.70.050 Contract with State.

Prior to the Operative Date, the County shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this retail transactions and use tax ordinance; provided, that if the County shall not have contracted with the California Department of Tax and Fee Administration prior to the Operative Date, it shall nevertheless so contract and in such a case the Operative Date shall be the first day of the first calendar quarter following the execution of such a contract.

4.70.060 Transactions Tax Rate.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of the County at the rate of one-half percent (0.5 %) 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.

4.70.070 Place of Sale.

For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than 9 HOA.105763530.16
one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.

4.70.080 Use Tax Rate.

An excise tax is hereby imposed on the storage, use, or other consumption in the County 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 onehalf percent (0.5 %) 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.

4.70.090 Adoption of Provisions of State Law.

Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

4.70.100 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 County shall be substituted therefor. However, the substitution shall not be made when:
10 HOA.105763530.16

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Equalization, 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 County or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this ordinance.

3. In those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use, or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use, or other consumption of tangible personal property which would not be subject to tax by the State under the said provision of that code.

4. In sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, or 6828 of the Revenue and Taxation Code.

B. The word "County" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in section 6203 of the Revenue and Taxation Code, and in the definition of that phrase in section 6203.

1. "A retailer engaged in business in the County" shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined 11 HOA.105763530.16
sales of tangible personal property in this State or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this Section, a person is related to another person if both persons are related to each other pursuant to section 267(b) of Title 26 of the United States Code and the regulations thereunder.

4.70.110 Permit Not Required.

If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.

4.70.120 Exemptions and Exclusions.

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the County which is shipped to a point outside the County, 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 12 HOA.105763530.16
point. For the purposes of this paragraph, delivery to a point outside the County 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-County 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-County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the Operative Date of this ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the Operative Date of this ordinance.

5. For the purposes of subparagraphs 3 and 4 of this Section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this County of tangible personal property:
13 HOA.105763530.16

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the Operative Date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the Operative Date of this ordinance.

5. For the purposes of subparagraphs 3 and 4 of this Section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph 7, a retailer engaged in business in the County 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 County or participates within the County 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 County or 14 HOA.105763530.16
through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer.

7. "A retailer engaged in business in the County" 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 County.

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 County 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.

4.70.130 Amendments.

A. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.

B. The Board of Supervisors may repeal this ordinance or amend it in a manner which does not result in an increase in the tax imposed herein, without further voter approval. 15 HOA.105763530.16
The Board of Supervisors may likewise by ordinance adopt and add additional provisions to Chapter 4.70, or amend any existing provisions of Chapter 4.70, as they may already relate to this ordinance in any manner which does not result in an increase in the tax imposed herein, without further voter approval. If the Board of Supervisors repeals this ordinance or any provision of Chapter 4.70, it may subsequently reenact it without voter approval, as long as the re-enacted ordinance or section does not result in an increase in the tax imposed herein.

4.70.140 Enjoining Collection Forbidden.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the State or the County, or against any officer of the State or the County, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

4.70.150 Citizens' Oversight Committee and Annual Audit.

A. The Board of Supervisors shall establish a citizens' oversight committee advisory to the Board of Supervisors to provide transparency and ensure fiscal accountability of the retail transactions and use tax. The committee shall review the receipt and expenditure of the revenue from the transactions and use tax, including the County's annual independent audit.

This advisory committee shall make recommendations to the Board on how to allocate the County's general fund revenue generated by the retail transactions and use tax. The committee's review shall be completed in conjunction with the County's budget process. The committee shall produce an annual oral or written report on its review, which shall be considered by the Board at a public meeting. Any final written report shall be a public record.

To preserve the integrity and independence of the oversight process, the committee's 16 HOA.105763530.16
responsibilities shall not include decision-making on spending priorities, financing plans or tax rate projections or assumptions and the committee shall have no authority to direct, nor shall it direct, County staff or officials.

B. The Board of Supervisors shall appoint nine (9) members to the citizens' oversight committee with special consideration given to organizational representatives most impacted by H.R. 1. Committee members must either reside in or work in Los Angeles County.

Citizens' oversight committee members shall serve a three-year term and are eligible to be reappointed by the Board of Supervisors, at their discretion.

C. For so long as any proceeds of the retail transactions and use tax remain unexpended, the Auditor-Controller shall cause a report to be prepared by an independent auditor and filed with the Board of Supervisors no later than March 31 of each year, stating: (i) the amount of retail transactions and use tax proceeds collected and expended in the prior year; and (ii) the status of any projects or description of any services or programs funded from proceeds of the retail transactions and use tax.

4.70.160 Annual Report.

In order to ensure public fiscal accountability, the County shall provide a public report summarizing all expenditures of funds raised pursuant to the retail transactions and use tax on an annual basis and shall subject the funds to independent audit/oversight by the citizens' oversight committee created pursuant to this ordinance or in a manner otherwise directed by the Board of Supervisors.

4.70.170 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. 17 HOA.105763530.16

4.70.180 Effective Date.

This ordinance relates to the levying and collecting of the County's retail transactions and use tax and shall be considered as adopted upon the date the vote is declared by the Board of Supervisors, and shall go into effect 10 days after that date.

4.70.190 Execution.

The Chair of the Board of Supervisors is authorized to attest to the adoption of this ordinance by the voters of the County.

4.70.200 Termination Date.

The authority to levy the tax imposed by this ordinance shall terminate on October 1, 2031.

SECTION 2. This Ordinance, and all the provisions thereof, shall become effective only upon affirmative passage by a majority of the eligible voters of this County pursuant to article XIIIC, section 2 of the California Constitution and applicable provisions of the Revenue and Taxation Code.

SECTION 3. The purpose of this Ordinance is to establish a government funding mechanism for general County purposes, and the County is not committing to a course of action with respect to the tax revenue and, therefore, the ordinance is not a "project" subject to the California Environmental Quality Act (CEQA) pursuant to section 15378, subdivision (b)(4), of the CEQA Guidelines.

I, hereby, certify that the foregoing ordinance was PASSED, APPROVED and ADOPTED by the people of the County of Los Angeles voting on the 2nd day of June 2026. ______________________________
Chair of the Board of Supervisors
[CH470ECCC]
ATTACHMENT 2
AMENDED IN ASSEMBLY APRIL 21, 2026
california legislature—2025–26 regular session
ASSEMBLY BILL No. 1768
Introduced by Assembly Member Bryan
(Coauthor: Assembly Member Wicks)
February 9, 2026
An act to add and repeal Chapter 3.85 (commencing with Section 7294.7) Chapter 2.5 (commencing with Section 7286.03) and Chapter

3.18 (commencing with Section 7287.22) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.
legislative counsel’s digest
AB 1768, as amended, Bryan. Transactions and use taxes: County of Counties of Contra Costa and Los Angeles.

Existing law authorizes various local governmental entities, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in any county not exceed 2%.

This bill would authorize, until December 31, 2031, the County of Los Angeles, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed

0.5% for general and special purposes, subject to voter approval, as specified. The bill would also authorize, until December 31, 2031, the County of Contra Costa, by an ordinance adopted by the county, to levy a tax pursuant to the Transactions and Use Tax Law at a rate not to exceed 0.625% for general or specific purposes, subject to voter

98 approval, as specified. The bill would authorize those taxes to exceed the 2% limit described above.

This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Counties of Contra Costa and Los Angeles.

Vote: majority. Appropriation: no. Fiscal committee: no.

State-mandated local program: no.

The people of the State of California do enact as follows:
line 1 SECTION 1. Chapter 3.85 (commencing with Section 7294.7) line 2 is added to Part 1.7 of Division 2 of the Revenue and Taxation line 3 Code, to read:
line 4
line 5 Chapter 3.85. County of Los Angeles Transactions and line 6 Use Tax
line 7
line 8 7294.7.
line 9 SECTION 1. Chapter 2.5 (commencing with Section 7286.03) line 10 is added to Part 1.7 of Division 2 of the Revenue and Taxation line 11 Code, to read:
line 12
line 13 Chapter 2.5. County of Los Angeles Transactions and line 14 Use Tax
line 15
line 16 7286.03. (a)  Notwithstanding any other law, the County of line 17 Los Angeles may impose a transactions and use tax for general or line 18 specific purposes to support countywide programs at a rate of no line 19 more than 0.5 percent that would, in combination with all taxes line 20 imposed in accordance with the Transactions and Use Tax Law line 21 (Part 1.6 (commencing with Section 7251)), exceed the limit line 22 established in Section 7251.1, if all of the following requirements line 23 are met:
line 24 (1)  The county adopts an ordinance proposing the transactions line 25 and use tax by any applicable voting approval requirement. line 26 (2)  The ordinance proposing the transactions and use tax is line 27 submitted to the electorate and is approved by the voters voting line 28 on the ordinance by the applicable voting approval requirement line 29 in accordance with Article XIII C of the California Constitution. 98 AB 1768 — 2 —
line 1 (3)  The transactions and use tax conforms to the Transactions line 2 and Use Tax Law (Part 1.6 (commencing with Section 7251)), line 3 other than Section 7251.1.
line 4 (b)  Notwithstanding Section 7251.1, a transactions and use tax line 5 rate imposed pursuant to subdivision (a) shall not be considered line 6 for purposes of the combined rate limitation established by Section line 7 7251.1.
line 8 (c)  If, as of December 31, 2031, an ordinance proposing a line 9 transactions and use tax has not been approved in the County of line 10 Los Angeles as authorized by subdivision (a), this chapter shall line 11 be repealed.
line 12 SEC. 2. Chapter 3.18 (commencing with Section 7287.22) is line 13 added to Part 1.7 of Division 2 of the Revenue and Taxation Code, line 14 to read:
line 15
line 16 Chapter 3.18. County of Contra Costa Transactions line 17 and Use Tax
line 18
line 19 7287.22. (a)  Notwithstanding any other law, the County of line 20 Contra Costa, by ordinance, may impose a transactions and use line 21 tax for general or specific purposes at a rate of no more than 0.625 line 22 percent that would, in combination with all taxes imposed pursuant line 23 to Part 1.6 (commencing with Section 7251), exceed the limit line 24 established in Section 7251.1, if all of the following requirements line 25 are met:
line 26 (1)  The board of supervisors of the County of Contra Costa line 27 adopts an ordinance proposing the transactions and use tax by line 28 any applicable voting approval requirement.
line 29 (2)  The ordinance proposing the transactions and use tax is line 30 submitted to the electorate and is approved by the voters voting line 31 on the ordinance in accordance with the California Constitution. line 32 (3)  The transactions and use tax conforms to the Transactions line 33 and Use Tax Law (Part 1.6 (commencing with Section 7251)), line 34 other than Section 7251.1.
line 35 (b)  Notwithstanding Section 7251.1, a transactions and use tax line 36 rate imposed pursuant to subdivision (a) shall not be considered line 37 for purposes of the combined rate limit established by Section line 38 7251.1.
line 39 (c)  If, as of December 31, 2031, an ordinance proposing a line 40 transactions and use tax has not been approved in the County of 98 — 3 — AB 1768
line 1 Contra Costa as authorized by subdivision (a), this chapter shall line 2 be repealed.
line 3 SEC. 2.
line 4 SEC. 3. The Legislature finds and declares that a special statute line 5 is necessary and that a general statute cannot be made applicable line 6 within the meaning of Section 16 of Article IV of the California line 7 Constitution because of the unique fiscal pressures being line 8 experienced in the County of Counties of Contra Costa and Los line 9 Angeles in providing essential programs that have been caused, line 10 at least in part, by federal funding cuts.

O
98 AB 1768 — 4 —
ATTACHMENT 3
B0785-0001\2441815v7.doc
RESOLUTION NO. 20-R-______

A RESOLUTION OF THE COUNCIL OF THE CITY OF BEVERLY HILLS

CALLING AND GIVING NOTICE OF THE HOLDING OF A SPECIAL

MUNICIPAL ELECTION TO BE HELD IN THE CITY OF BEVERLY HILLS ON TUESDAY, NOVEMBER 3, 2020, FOR THE SUBMISSION TO THE

VOTERS A QUESTION RELATING TO THE AUTHORIZATION OF A

THREE-QUARTER CENT TRANSACTIONS AND USE (SALES) TAX,

ESTABLISHING REQUIREMENTS FOR BALLOT ARGUMENTS FILED

WITH THE CITY CLERK TO BE INCLUDED WITH VOTER INFORMATION,

AND DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL

ANALYSIS OF THE BALLOT MEASURE
WHEREAS, on August 4, 2020, the City Council of the City of Beverly Hills (“City”) unanimously declared a fiscal emergency in order to place a general purpose transaction and use (sales) tax measure on the November 3, 2020 election ballot; and WHEREAS, the fiscal emergency declaration is based in part on the following unprecedented forecasted funding gaps, which were presented to City Council on May 21, 2020, and which threaten City services: an estimated $38.8 million deficit in Fiscal Year 2020/2021 (prior to budget balancing measures); and an estimated $32.4 million deficit in Fiscal Year 2021/2022; and
WHEREAS, the reductions in services that may be required in order to address the magnitude of the deficit facing the City could jeopardize the public’s health and safety by requiring the reduction of critical City services;
WHEREAS, approximately 42.6% of the sales tax in Beverly Hills is estimated to be paid by visitors and non-residents; and
WHEREAS, on the basis of the foregoing, the City Council determines that it is necessary to place a measure to conditionally impose the transactions and use (sales) tax by three-quarter cent per dollar, before the voters at the November 3, 2020 election, to address the budget crisis. A successful measure would increase the overall sales tax rate from 9.50% to 10.25% only if a similar sales tax measure is submitted by another governmental entity to the voters and receives voter approval. Thus, ensuring that the additional sales tax revenue comes directly to the City rather than to the other governmental entity.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BEVERLY HILLS DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. The foregoing recitals are true and correct and are hereby adopted by the City Council.

Section 2. Calling Special Municipal Election. Pursuant to the requirements of Article 1, Chapter 3, Division 9 of the California Elections Code, the City Council hereby calls and orders to be held in the City of Beverly Hills, California, on Tuesday, November 3, 2020, a Special Municipal Election for the purpose of submitting the voters the following question:

13303
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Revenue Protection Measure: Shall an ordinance be
adopted which provides that if, and only if, another local governmental entity seeks to increase the transaction and use tax (sales tax) in Beverly Hills, then the City may prevent this tax increase and instead impose a Beverly Hills transaction and use tax by up to ¾% (approximately $28.06 million annually, indefinitely) so that the tax revenues will flow to Beverly Hills rather than the other governmental entity?
Yes
No
Section 3. Ballot Measure. The full text of the proposed Ordinance to be approved by the voters entitled “AN ORDINANCE OF THE CITY OF BEVERLY HILLS IMPOSING A

REVENUE PROTECTION MEASURE BY ENACTING A TRANSACTIONS AND USE (SALES) TAX TO BE EFFECTIVE IF ANOTHER LOCAL GOVERNMENTAL ENTITY IMPOSES A SIMILAR TAX” is attached as Exhibit A and incorporated herein by this reference, and such Ordinance shall be printed in the voter information pamphlet. The ballots to be used at the election shall be in the form and content as required by law.

Section 4. Passage of Measure. The passage of the general tax measure requires approval of a majority of qualified electors of the City voting in the election on the issue.

Section 5. Election Laws. The City Clerk is authorized, instructed, and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding special municipal elections.

Section 6. Notice. The notice of the time and place of holding 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 authorized by law.

Section 7. Impartial Analysis. Pursuant to Elections Code Section 9280, the City Council hereby directs the City Clerk to transmit a copy of the ballot measure to the City Attorney.

The City Attorney shall prepare an impartial analysis of the ballot measure pursuant to California Elections Code Section 9280.

Section 8. Ballot Arguments. The City Council and its members are hereby authorized to submit a ballot argument in support of the ballot measure under Article 4, Chapter 3, Division 9 of the California Elections Code to the City Clerk. Any voter eligible to vote on the ballot measure, bona fide association of citizens, or any combination of voters and associations may also file a written argument in favor or against the ballot measure with the City Clerk. The arguments in favor or against the ballot measure must be 250 words in length or less. If more than one ballot argument in favor or against the ballot measure is received by the City Clerk, the City Clerk shall give preference and priority to the City Council and its members.

DocuSign Envelope ID: ADC93D1A-25CB-48AB-BAD5-8E9B092DC3F9 Section 9. Rebuttal Arguments. Pursuant to Section 9285 of the California Elections Code ofthe State ofCalifornia, when the City Clerk has selected the arguments for and against the ballot measure that will be printed and distributed to the voters, the City Clerk shall send copies ofthe argument in favor ofthe ballot measure tothe author(s) ofthe argument against, and copies ofthe argument against to the author(s) ofthe argument in favor. The author(s), or a majority of theauthors, may prepare and submit rebuttal arguments notexceeding 250 words ormay authorize, in writing, others to submit a rebuttal argument. The rebuttal arguments shall be filed with the City Clerk, accompanied by the printed name(s) and signature(s) ofthe person(s) submitting it, or ifsubmitted on behalf of an organization, the name ofthe organization, and the printed name and signature ofat least one ofits principal officers, not more than 10 days after the final date for filing direct arguments. Rebuttal arguments shall be printed inthe same manner as thedirect arguments.

Each rebuttal argument shall immediately follow the direct argument that it seeks to rebut. All previous resolutions providing for the filing of the rebuttal arguments for City measures are repealed. The provisions of this Section 9 shall apply only to the Special Municipal Election of November 3, 2020, concerning the ballot measure set forth in this Resolution and shall then be repealed.

Section 10. Certification. The City Clerk shall certify to the passage and adoption of thisResolution and enter it into the Book of Resolutions of theCouncil of thisCity.

Adopted: August 4, 2020
ATT^Tf
iHum. ^ - (SEAL) HUMA AHMED ^
City Cleric , -^
[iAhr j.

LESTER J. FRIEDMAN
Mayor ofthe City of
Beverly Hills, California
APPROVED AS TO FORM: APPROVED AS CONTENT:

LAURENCE S. WIENER GEORGE CHAVEZ
City Attorney City Manager
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EXHIBIT A
ORDINANCE NO. 20-OAN ORDINANCE OF THE CITY OF BEVERLY HILLS

IMPOSING A REVENUE PROTECTION MEASURE BY

ENACTING A TRANSACTIONS AND USE (SALES) TAX TO

BE EFFECTIVE IF ANOTHER LOCAL GOVERNMENTAL

ENTITY IMPOSES A SIMILAR TAX

THE PEOPLE OF THE CITY OF BEVERLY HILLS HEREBY ORDAIN AS FOLLOWS:

Section 1. A new Article 12 is hereby added to Chapter 1 of Title 3 of the Beverly Hills Municipal Code to read as follows:
“Article 12. Transactions and Use Tax
3-12-101: Short Title
3-12-102: Operative Date
3-12-103: Purpose
3-12-104: Transactions Tax Rate
3-12-105: Place Of Sale
3-12-106: Use Tax Rate
3-12-107: Contract for State Administration
3-12-108: Adoption Of Provisions of State Revenue and Taxation Code 3-12-109: Limitations On Adoption of Provisions of State Revenue and Taxation Code and Collection of Use Taxes
3-12-110: Permit Not Required
3-12-111: Exemptions And Exclusions
3-12-112: Amendments
3-12-113: Enjoining Collection Forbidden
3-12-114: Automatic Suspension, Implementation
3-12-115: Suspension Or Reduction
3-12-116: City Council Authority to Amend
3-12-101: SHORT TITLE
This article shall be known as the TRANSACTION AND USE TAX OF THE CITY. 3-12-102: OPERATIVE DATE
Except as modified by Section 3-12-114 below, this tax will become operative on the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of this article.
3-12-103: PURPOSE

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This article is adopted to achieve the following, among other purposes, and is to be interpreted in order to accomplish these purposes:

A. To impose a retail transactions and use tax in accordance with the provisions of part 1.6 (commencing with section 7251) of division 2 of the state Revenue and Taxation Code and section 7285.9 of part 1.7 of division 2 of the state Revenue and Taxation Code, which authorizes the City to adopt this article, which becomes operative if a majority of electors voting on a ballot measure approving this article vote to approve the imposition of the tax at an election called for that purpose.

B. To adopt retail transactions and use tax regulations that incorporate provisions identical to those of the Sales and Use Tax Law of the State insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.6 of division 2 of the state Revenue and Taxation Code.

C. To adopt retail transactions and use tax regulations that impose a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of part 1.6 of division 2 of the state Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this article.
3-12-104: TRANSACTIONS TAX RATE
For the privilege of selling tangible personal property at retail, a transactions tax is hereby imposed upon all retailers in the incorporated territory of the City at a rate of three-quarters of one percent (0.75%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on or after the operative date of this article. The tax imposed herein is in addition to any other transactions tax imposed by the City, Los Angeles County, or the State of California.
3-12-105: PLACE OF SALE
For purposes of this article, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-State destination or to a common carrier for delivery by the retailer or his agent to an outof-State destination or to a common carrier for delivery to an out-of-State destination. The gross receipts from such sales include delivery charges, when such charges are subject to State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated is determined under the rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.

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3-12.106: USE TAX RATE
An excise tax is 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 article for storage, use, or other consumption in said territory at a rate of three-quarters of one percent (0.75%) of the sales price of the property. The sales price includes delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.

The tax imposed herein is in addition to any other excise tax imposed by the City, Los Angeles County, or the State of California.
3-12-106: CONTRACT FOR STATE ADMINISTRATION
Before the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this article; provided that, if the City has not contracted with the California Department of Tax and Fee Administration before the operative date, it must nevertheless so contract and in such case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
3-12-107: ADOPTION OF PROVISIONS OF STATE REVENUE AND TAXATION CODE
Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of part 1.6 of division 2 of the State Revenue and Taxation Code, the City adopts the provisions contained in part 1 of division 2 of the State Revenue and Taxation Code, commencing with section 6001 thereof, insofar as they relate to sales and use taxes. 3-12-109: LIMITATIONS ON ADOPTION OF PROVISIONS OF STATE REVENUE

AND TAXATION CODE AND COLLECTION OF USE TAXES
In adopting the provisions of part 1 of division 2 of the State Revenue and Taxation Code:

A. Wherever the State is named or referred to as the taxing agency, the name of this City will substituted. However, the substitution is not made when:

1. The word “State” is used as 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 that functions incident to the administration or operation of this article.

3. In those sections, including, without limitation, 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 that would otherwise be exempt from this

7 B0785-0001\2441815v7.doc
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 State Revenue and Taxation Code, or
b. Impose this tax with respect to certain sales, storage, use, or other consumption of tangible personal property that 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 state Revenue and Taxation Code.

B. The word “City” is 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 of the state Revenue and Taxation Code.

1. “A retailer engaged in business in the City” 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 the 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 subsection, 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.
3-12-110: PERMIT NOT REQUIRED
If a seller’s permit has been issued to a retailer under section 6067 of the State Revenue and Taxation Code, an additional transactor’s permit is not required by this article. 3-12-111: EXEMPTIONS AND EXCLUSIONS
A. There is 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 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 country in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the City that is shipped to a point outside of 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 is satisfied:

8 B0785-0001\2441815v7.doc
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 State Vehicle Code, aircraft licensed in compliance with section 21411 of the State Public Utilities Code, and undocumented vessels registered under division 3.5 (commencing with 9840) of the State 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 before the operative date of this article.

4. A lease of tangible personal property that 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 before the operative date of this article.

5. For the purposes of subsections B3 and B4 of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this article, the storage, use, or other consumption in the 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 before the operative date of this article.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease that 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 before the operative date of this article.

5. For the purposes of subsections C3 and C4 of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property is deemed not to be obligated pursuant to a contract or lease for any period of

9 B0785-0001\2441815v7.doc
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 subsection C7 of this section, a retailer engaged in business in the City is not required to collect use tax from the purchaser of tangible personal property, unless the retailers ships or delivers the property into the City or participates within the City in making the sale of the property, including, without limitation, 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” also includes any retailer of any of the following: vehicles subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the State Vehicle Code, aircraft licensed in compliance with section 21411 of the State Public Utilities Code, or undocumented vessels registered under division 3.5 (commencing with section 9840) of the State Vehicle Code. That retailer is 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 the tax under this article may credit against that tax any transactions tax or reimbursement of transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to part 1.6 of division 2 of the State Revenue and Taxation Code with respect to the sale to the person of the property the storage, use, or other consumption of which is subject to the use tax.
3-12-112: AMENDMENTS
All amendments subsequent to the effective date of this article to part 1 of division 2 of the State Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with parts 1.6 and 1.7 of division 2 of the State Revenue and Taxation Code, and all amendments to parts 1.6 and 1.7 of division 2 of the State Revenue and Taxation Code, automatically become a part of this article, provided however, that no such amendment operates so as to affect the rate of tax imposed by this article.
3-12-113: ENJOINING COLLECTION FORBIDDEN
No injunction or writ of mandate or other legal or equitable process may issue in any suit, action, or proceeding in any court against the State of California or the City, or against any officer of the State of California or the City, to prevent or enjoin the collection under this article, or part 1.6 of division 2 of the state Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3-12-114: AUTOMATIC SUSPENSION, IMPLEMENTATION
The taxes authorized by this article are subject to the following:

A. For purposes of this section, the term “district” has the meaning set forth in section 7252 of the State Revenue and Taxation Code to the extent such a district may have taxing powers

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within the City’s jurisdiction under applicable law. For example, and without limitation, the County of Los Angeles is a district for purposes of this section.

B. The City will suspend collection of the taxes authorized by this article so long as a district does not place a measure on the ballot seeking voter authorization for a new or increased retail transactions and use tax.

C. Should a district place a transaction and use tax on the ballot as contemplated by subsection B of this section, then the City will commence the process for collection of the taxes authorized by this article on the first day on the month that the election on the tax will take place.

D. Should the ballot measure contemplated by subsection C of this section fail to become effective, then, notwithstanding any other provision of this article, the City will suspend collection of the taxes, or suspend the process for collection of the taxes, authorized by this article.

E. Nothing in this section is intended to, nor will it, limit the number of times the City may suspend or implement tax collection authorized by this article based upon the actions contemplated in subsections B through C of this section.

F. Revenue from any taxes collected between the time periods contemplated by subsections B through C of this section may be retained by the City for general purposes and need not be refunded.
3-12-115: SUSPENSION OR REDUCTION
Nothing in this article requires the City Council to collect a tax. The City Council may suspend or reduce tax rates imposed by this article by resolution after public meeting at which public testimony may be taken.
3-12-116: CITY COUNCIL AUTHORITY TO AMEND
Except for amendments that would increase the tax rate or impose the tax on transactions and uses not previously subject to the tax, the City Council may exercise all applicable powers set forth in the state Government Code including, without limitation, amending this article by ordinance upon three (3) affirmative votes by its members. The City Council may also adopt by ordinance or resolution such additional regulations that may be necessary to implement the purposes of this article.”
Section 2. Environmental Analysis. This Proposition is exempt from review under the California Environmental Quality Act (Cal. Pub. Resources Code, § 2100 et seq.) (“CEQA”) and the CEQA Guidelines (14 Cal. Code of Regs., § 15000 et seq.) because it establishes rules and procedures to implement government funding mechanisms; does not involve any commitment to a specific project that could result in a potentially significant physical impact on the environment; and constitutes an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. Accordingly, this Ordinance does not constitute a “project” that requires environmental review (14 Cal. Code of Regs., § 15378(b)(4)-(5)).

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Section 3. Severability. This Ordinance shall be interpreted so as to be consistent with all federal and state laws, rules, and regulations. If any section, subsection, sentence, clause, phrase, part, or portion of this Ordinance is to be held to be invalid or unconstitutional by a final judgment of a court of competent jurisdiction, such decision does not affect the validity of the remaining portions of this Ordinance. The voters declare that this Ordinance, and each section, subsection, sentence, clause, phrase, part, or portion thereof, would have been adopted or passed irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, part, or portion is found to be invalid. If any provision of this Ordinance is held invalid as applied to any person or circumstance, such invalidity does not affect the application of this Ordinance that can be given effect without the invalid application.

Section 4. Validity of Previous Code Sections. If this Ordinance or its application is deemed invalid by a court of competent jurisdiction, any repeal of the Beverly Hills Municipal Code or other regulation by this Ordinance shall be rendered void and cause such provision of the Beverly Hills Municipal Code or other regulation to remain in full force and effect for all purposes.

Section 5. Voter Approval. This Ordinance will enact and impose a general tax.

Accordingly, the City Council on August 4, 2020, adopted Resolution No. 20-R-___ declaring a fiscal emergency and this Ordinance will be submitted to a special election on November 3, 2020, for voter approval. If a majority of voters vote in favor of this Ordinance, it will become valid and binding on the date that the City Council certifies the elections results. Should the provisions of Government Code Section 53720 et seq. or California Constitution Article XIIIC be repealed or amended, or interpreted by the courts so that voter approval is not required for enacting this Ordinance, then this Ordinance will take effect as provided for all other City ordinances and may be amended in the same manner as all other City ordinances.

Section 6. Miscellaneous.
(a) If any portion of this Ordinance is held by a court of competent jurisdiction to be invalid, we the People indicate our strong desire that: (1) the City Council use its best efforts to sustain and reenact that portion, and (2) the City Council implement this Ordinance by taking all steps possible to cure any inadequacies or deficiencies identified by the court in a manner consistent with the express and implied intent of this Ordinance, and then adopting or reenacting such portion as necessary or desirable to permit the planning and development of this Ordinance. (b) This Ordinance shall be broadly construed in order to achieve the purposes stated in this Ordinance. It is the intent of the voters that the provisions of this Ordinance be interpreted or implemented by the City and others in a manner that facilities the purposes set forth in this Ordinance.

Section 7. Execution and Certification. The Mayor will sign this Ordinance and the City Clerk will attest and certify to the passage and adoption of this Ordinance if a majority of the voters voting in the City’s special election on November 3, 2020, approve the Proposition asking whether the voters approve this Ordinance.

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Section 8. Operative Date. Pursuant to Revenue and Taxation Code Section 7265, this Ordinance will become operative on the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance.

Adopted:

Effective:

LESTER J. FRIEDMAN
Mayor of the City of
Beverly Hills, California
ATTEST:
_______________________________(SEAL)

HUMA AHMED
City Clerk
APPROVED AS TO FORM: APPROVED AS TO CONTENT:

LAURENCE S. WIENER
City Attorney

GEORGE CHAVEZ
City Manager

Certificate Of Completion
Envelope Id: ADC93D1A25CB48ABBAD58E9B092DC3F9 Status: Completed Subject: Please DocuSign: BH - Resolution Calling Special Election (General Transaction and Use (Sales) ...

Source Envelope:

Document Pages: 12 Signatures: 4 Envelope Originator:

Certificate Pages: 3 Initials: 1 Cindy Owens
AutoNav: Enabled
EnvelopeId Stamping: Enabled
Time Zone: (UTC-08:00) Pacific Time (US & Canada)
455 N. Rexford Drive
Beverly Hills, CA 90210
[email protected]
IP Address: 198.245.188.139
Record Tracking
Status: Original
7/30/2020 4:14:10 PM
Holder: Cindy Owens
[email protected]
Location: DocuSign
Signer Events Signature Timestamp
Laurence Wiener
[email protected]
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Signature Adoption: Pre-selected Style
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Cynthia L Owens
[email protected]
Sr. Management Analyst
City of Beverly Hills
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George Chavez
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ATTACHMENT 4
Learn More
For more information, please visit beverlyhills.org/measureRP.

Important Information
about Measure R P
DOES MEASURE RP INCREASE TAXES?
Measure RP does not raise taxes unless the County or another entity imposes an increase to the sales tax. Measure RP would then be imposed to capture that revenue for use in Beverly Hills.

WHAT DOES MEASURE RP MEAN FOR
LOCAL CONTROL AND TRANSPARENCY?
Under existing law, the County of Los Angeles
or another regional entity could raise the
Beverly Hills sales tax rate and collect that
incremental revenue. Measure RP ensures any
new sales tax revenue would remain in
Beverly Hills under local control.

HOW WOULD MEASURE RP IMPACT BEVERLY HILLS?
If approved by a majority of Beverly Hills voters, Measure RP would prevent the loss of local sales tax revenue to regional control and instead retain this funding for local use under local control.

ATTACHMENT 5
KERN
COUNTY3

7.25%
City of Arvin 8.25%
City of Bakersfield 8.25%
City of California City 8.25%
City of Delano 8.25%
City of Maricopa 8.25%
City of McFarland 8.25%
City of Ridgecrest 9.25%
City of Taft 8.25%
City of Tehachapi 8.25%
City of Wasco 8.25%
Kern (Unincorporated Area)4

8.25%
KINGS
COUNTY 7.25%
City of Avenal 8.25%
City of Corcoran 8.25%
City of Hanford 8.25%
City of Lemoore 8.25%
LAKE
COUNTY 7.25%
City of Clearlake 8.75%
City of Lakeport 8.75%
LASSEN
COUNTY 7.25%
City of Susanville 8.25%

LOS ANGELES
COUNTY 9.75%
City of Alhambra 10.50%
City of Arcadia 10.50%
City of Artesia 10.50%
City of Avalon 10.25%
City of Azusa 10.75%
City of Baldwin Park 10.50%
City of Bell Gardens 10.50%
City of Bellflower 10.50%
City of Burbank 10.50%
City of Carson 10.50%
City of Commerce 10.50%
City of Compton 10.75%
City of Covina 10.50%
City of Cudahy 10.50%
City of Culver City 10.75%
City of Downey 10.50%

ALAMEDA
COUNTY 10.25%
City of Alameda 10.75%
City of Albany 10.75%
City of Emeryville 10.50%
City of Hayward 10.75%
City of Newark 10.75%
City of Oakland 10.75%
City of San Leandro 10.75%
City of Union City 10.75%
ALPINE
COUNTY 7.25%
AMADOR
COUNTY 7.75%
City of Amador City 8.00%
City of Sutter Creek 8.75%
BUTTE
COUNTY 8.25%
City of Chico 9.25%
City of Oroville 9.25%
Town of Paradise 8.75%

CALAVERAS
COUNTY 8.25%
City of Angels Camp 8.75%
COLUSA
COUNTY 7.75%
City of Colusa 8.75%
City of Williams 8.25%

CONTRA COSTA
COUNTY 8.75%
City of Antioch 9.75%
City of Concord 9.75%
City of El Cerrito 10.25%
City of Hercules 9.25%
City of Lafayette 9.25%
City of Martinez 9.75%
Town of Moraga 9.75%
City of Orinda 9.75%
City of Pinole 10.25%
City of Pittsburg 9.25%
City of Pleasant Hill 9.25%
City of Richmond 9.75%
City of San Pablo 9.50%
City of San Ramon 9.75%
City of Walnut Creek 9.25%

DEL NORTE
COUNTY1

7.25%
City of Crescent City 8.25%
Del Norte (Unincorporated
Area)2

8.25%

EL DORADO
COUNTY 7.25%
City of Placerville 8.25%
City of South Lake Tahoe

8.75%
FRESNO
COUNTY 7.975%
City of Clovis 8.975%
City of Coalinga 8.975%
City of Fowler 8.975%
City of Fresno 8.35%
City of Huron 8.975%
City of Kerman 8.975%
City of Kingsburg 8.975%
City of Mendota 9.225%
City of Parlier 8.975%
City of Reedley 9.225%
City of Sanger 8.725%
City of Selma 8.475%
GLENN
COUNTY 7.25%
City of Orland 8.25%
City of Willows 8.75%

HUMBOLDT
COUNTY 8.75%
City of Arcata 10.25%
City of Blue Lake 9.75%
City of Eureka 10.25%
City of Ferndale 9.50%
City of Fortuna 9.50%
City of Rio Dell 9.50%
City of Trinidad 9.50%

IMPERIAL
COUNTY 7.75%
City of Brawley 8.75%
City of Calexico 8.25%
City of El Centro 8.25%
INYO
COUNTY 7.75%
City of Bishop 8.75%
City of Duarte 10.50%
City of El Monte 10.50%
City of Gardena 10.50%
City of Glendale 10.50%
City of Glendora 10.75%
City of Hawaiian Gardens

10.50%
City of Hawthorne 10.50%
City of Huntington Park

10.50%
City of Inglewood 10.25%
City of Irwindale 10.75%
City of La Cañada Flintridge

10.50%
City of La Puente 10.25%
City of La Verne 10.50%
City of Lakewood 10.50%
City of Lancaster 11.25%
City of Lawndale 10.50%
City of Lomita 10.50%
City of Long Beach 10.50%
City of Lynwood 10.75%
City of Malibu 10.25%
City of Manhattan Beach

10.25%
City of Monrovia 10.50%
City of Montebello 10.50%
City of Monterey Park 10.50%
City of Norwalk 10.50%
City of Palmdale 11.25%
City of Paramount 10.50%
City of Pasadena 10.50%
City of Pico Rivera 10.75%
City of Pomona 10.50%
City of San Fernando 10.50%
City of San Gabriel 10.50%
City of Santa Fe Springs

10.75%
City of Santa Monica 10.75%
City of Sierra Madre 10.50%
City of Signal Hill 10.50%
City of South El Monte

10.75%
City of South Gate 10.75%
City of South Pasadena

10.50%
CDTFA-95 (S1F) REV. 37 (1-26) STATE OF CALIFORNIA

SALES AND USE TAX RATES CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION California Sales and Use Tax Rates by County and City*
Operative January 1, 2026 (includes state, county, local, and district taxes) * For more details, refer to www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm.

Note: Some communities located within a county or a city may not be listed. If you are in doubt about the correct rate or if you cannot find a community, please call our toll-free number at 1-800-400-7115 (TTY:711). You may also call the local California Department of Tax and Fee Administration office nearest you for assistance.

1. Please refer to the applicable tax rates for the unincorporated area and incorporated cities within Del Norte County.

2. This tax rate applies only to unincorporated areas of Del Norte County. Please refer to the applicable incorporated city within the county for that city’s tax rate.

3. Please refer to the applicable tax rates for the unincorporated area and incorporated cities within Kern County.

4. This tax rate applies only to unincorporated areas of Kern County. Please refer to the applicable incorporated city within the county for that city’s tax rate.

CDTFA-95 (S1B) REV. 37 (1-26)

SALES AND USE TAX RATES
City of Torrance 10.25%
City of Vernon 10.50%
City of West Hollywood

10.50%
City of Whittier 10.50%
MADERA
COUNTY 7.75%
City of Chowchilla 8.75%
City of Madera 8.25%
MARIN
COUNTY 8.25%
Town of Corte Madera 9.00%
Town of Fairfax 9.00%
City of Larkspur 9.25%
City of Mill Valley 9.25%
City of Novato 9.25%
Town of San Anselmo 9.25%
City of San Rafael 9.25%
City of Sausalito 9.25%

MARIPOSA
COUNTY 8.25%

MENDOCINO
COUNTY 7.875%
City of Fort Bragg 9.25%
City of Point Arena 9.25%
City of Ukiah 8.875%
City of Willits 9.125%
MERCED
COUNTY 7.75%
City of Atwater 8.75%
City of Dos Palos 8.25%
City of Gustine 8.25%
City of Livingston 8.75%
City of Los Banos 8.75%
City of Merced 8.25%
MODOC
COUNTY 7.25%
MONO
COUNTY 7.25%
Town of Mammoth Lakes

7.75%

MONTEREY
COUNTY5

7.75%
City of Carmel-by-the-Sea

9.25%
City of Del Rey Oaks 9.25%
City of Gonzales 8.75%
City of Greenfield 9.50%
City of King City 8.75%
City of Marina 9.25%
City of Monterey 9.25%
City of Pacific Grove 9.25%
City of Salinas 9.25%
City of Sand City 9.25%
City of Seaside 9.25%
City of Soledad 9.25%
Monterey (Unincorporated
Area)6

8.75%
NAPA
COUNTY 7.75%
City of Napa 8.75%
City of St. Helena 8.25%
NEVADA
COUNTY 7.50%
City of Grass Valley 8.875%
City of Nevada City 8.875%
Town of Truckee 9.00%
ORANGE
COUNTY 7.75%
City of Buena Park 8.75%
City of Fountain Valley 8.75%
City of Garden Grove 8.75%
City of La Habra 8.75%
City of La Palma 8.75%
City of Los Alamitos 9.25%
City of Placentia 8.75%
City of Santa Ana 9.25%
City of Seal Beach 9.25%
City of Stanton 8.75%
City of Westminster 9.25%
PLACER
COUNTY 7.25%
Town of Loomis 7.50%
City of Roseville 7.75%
PLUMAS
COUNTY 7.25%

RIVERSIDE
COUNTY 7.75%
City of Blythe 8.75%
City of Cathedral City 9.25%
City of Coachella 8.75%
City of Corona 8.75%
City of Desert Hot Springs

8.75%
City of Hemet 8.75%
City of Indio 8.75%
City of La Quinta 8.75%
City of Lake Elsinore 8.75%
City of Menifee 8.75%
City of Moreno Valley 8.75%
City of Murrieta 8.75%
City of Norco 8.75%
City of Palm Desert 8.75%
City of Palm Springs 9.25%
City of Riverside 8.75%
City of San Jacinto 8.75%
City of Temecula 8.75%
City of Wildomar 8.75%

SACRAMENTO
COUNTY 7.75%
City of Elk Grove 8.75%
City of Galt 9.25%
City of Isleton 8.75%
City of Rancho Cordova

8.75%
City of Sacramento 8.75%

SAN BENITO
COUNTY 8.25%
City of Hollister 9.25%
City of San Juan
Bautista 9.00%

SAN BERNARDINO
COUNTY 7.75%
Town of Apple Valley 8.75%
City of Barstow 8.75%
City of Chino 8.75%
City of Colton 8.75%
City of Fontana 8.75%
City of Montclair 9.00%
City of Ontario 8.75%
City of Redlands 8.75%
City of San Bernardino 8.75%
City of Victorville 8.75%
City of Yucaipa 8.75%
Town of Yucca Valley 8.75%

SAN DIEGO
COUNTY 7.75%
City of Chula Vista 8.75%
City of Del Mar 8.75%
City of El Cajon 8.25%
City of Escondido 8.75%
City of Imperial Beach 8.75%
City of La Mesa 8.50%
City of Lemon Grove 8.75%
City of National City 8.75%
City of Oceanside 8.25%
City of San Marcos 8.75%
City of Solana Beach 8.75%
City of Vista 8.25%

SAN FRANCISCO
COUNTY 8.625%

SAN JOAQUIN
COUNTY 7.75%
City of Escalon 8.75%
City of Lathrop 8.75%
City of Lodi 8.25%
City of Manteca 9.00%
City of Stockton 9.00%
City of Tracy 8.25%

SAN LUIS OBISPO
COUNTY 7.25%
City of Arroyo Grande 8.75%
City of Atascadero 8.75%
City of Grover Beach 8.75%
City of Morro Bay 8.75%
City of Paso Robles 8.75%
City of Pismo Beach 8.25%
City of San Luis Obispo 8.75%

SAN MATEO
COUNTY 9.375%
City of Belmont 9.875%
City of Brisbane 9.875%
City of Burlingame 9.625%
Town of Colma 9.875%
City of Daly City 9.875%
City of East Palo Alto 9.875%
City of Half Moon Bay 9.875%
City of Pacifica 9.875%
City of Redwood City 9.875%
City of San Bruno 9.875%
City of San Mateo 9.625%
City of South San Francisco

9.875%

SANTA BARBARA
COUNTY 7.75%
City of Carpinteria 9.00%
City of Goleta 8.75%
City of Guadalupe 8.75%
City of Lompoc 8.75%
City of Santa Barbara 9.25%
City of Santa Maria 8.75%
City of Solvang 8.75%

SANTA CLARA
COUNTY 9.125%
City of Campbell 9.875%
City of Los Gatos 9.25%
City of Milpitas 9.375%
City of San Jose 9.375%

5. Please refer to the applicable tax rates for the unincorporated area and incorporated cities within Monterey County.

6. This tax rate applies only to unincorporated areas of Monterey County. Please refer to the applicable incorporated city within the county for that city’s tax rate.

7. Please refer to the applicable tax rates for the unincorporated area and incorporated cities within Santa Cruz County.

8. This tax rate applies only to unincorporated areas of Santa Cruz County. Please refer to the applicable incorporated city within the county for that city’s tax rate.

9. Please refer to the applicable tax rates for the unincorporated area and incorporated cities within Yuba County.

10. This tax rate applies only to unincorporated areas of Yuba County. Please refer to the applicable incorporated city within the county for that city’s tax rate.

CDTFA-95 (S2) REV. 37 (1-26)

SALES AND USE TAX RATES

SANTA CRUZ
COUNTY7

8.50%
City of Capitola 9.25%
City of Santa Cruz 9.75%
City of Scotts Valley 9.75%
City of Watsonville 9.75%
Santa Cruz (Unincorporated
Area)8 9.50%
SHASTA
COUNTY 7.25%
City of Anderson 7.75%
SIERRA
COUNTY 7.25%

SISKIYOU
COUNTY 7.25%
City of Dunsmuir 7.75%
City of Mount Shasta 7.50%
City of Weed 7.50%
City of Yreka 8.75%
SOLANO
COUNTY 7.375%
City of Benicia 9.625%
City of Dixon 8.375%
City of Fairfield 8.375%
City of Rio Vista 9.125%
City of Suisun City 9.125%
City of Vacaville 8.125%
City of Vallejo 9.25%
SONOMA
COUNTY 9.25%
City of Cloverdale 10.00%
City of Cotati 10.25%
City of Healdsburg 9.75%
City of Petaluma 10.25%
City of Rohnert Park 9.75%
City of Santa Rosa 10.00%
City of Sebastopol 10.50%
City of Sonoma 10.25%

STANISLAUS
COUNTY 7.875%
City of Ceres 8.375%
City of Modesto 8.875%
City of Oakdale 8.375%
City of Turlock 8.625%
SUTTER
COUNTY 7.25%
TEHAMA
COUNTY 7.25%
City of Corning 7.75%
City of Red Bluff 7.50%

TRINITY
COUNTY 7.25%
TULARE
COUNTY 7.75%
City of Dinuba 8.50%
City of Exeter 8.75%
City of Farmersville 8.75%
City of Lindsay 8.75%
City of Porterville 9.25%
City of Tulare 8.25%
City of Visalia 8.50%
City of Woodlake 8.75%

TUOLUMNE
COUNTY 7.25%
City of Sonora 8.75%

VENTURA
COUNTY 7.25%
City of Oxnard 9.25%
City of Port Hueneme 8.75%
City of Santa Paula 9.25%
City of Ventura 7.75%
YOLO
COUNTY 7.25%
City of Davis 9.25%
City of West Sacramento

9.25%
City of Winters 8.25%
City of Woodland 8.00%
YUBA
COUNTY9

7.25%
City of Marysville 8.25%
City of Wheatland 7.75%
Yuba (Unincorporated Area)10

8.25%

Beverly Hills City CouncilMay 5, 2026

Beverly Hills City Council
May 5, 2026