AGENDA
ITEM
14 AGENDA
CALEXICO California ITEM
WHERE CALIFORNIA
14 CITY COUNCIL
AGENDA STAFF REPORT
DATE: July 1st, 2026
TO: Mayor and City Council
APPROVED BY: Benjamin A. Martinez, City Manager
PREPARED BY: Laura Estrada, City Attorney LE
SUBJECT: Adopt the following Resolutions of the City Council of the City of Calexico, California Relating to the November 3, 2026, General Municipal Election for the City of Calexico:
a. A Resolution of the City Council of the City of Calexico, California calling for the placement of a Special Tax Measure on the ballot for the November 3, 2026, General Municipal election for the submission to the Qualified Voters of an Ordinance to enact a Special Public Safety Transactions and Use (Sales) Tax for 20 Years, at the initial rate o One-Half Percent (1/2%), Increasing to One Percent (1%) upon th b. A Resolution of the City Council of the City of Calexico, Calitornia, requesting the Board of Supervisors of the County of Imperial to consolidate a General Municipal Election to be held on November 3, 2026, with the Statewide General Election to be held on that date Pursuant to §10403 of the Elections code.
c. A Resolution of the City Council of the City of Calexico, California, providing for the filing of Direct and Rebuttal Arguments and Setting Rules for the filing of Written Arguments regarding a City Measure to be submitted at the November 3, 2026, General Municipal Election. ==================
Recommendation:
Adoption of the following Resolutions:
a. A Resolution of the City Council of the City of Calexico, California calling for the placement of a Special Tax Measure on the ballot for the November 3, 2026, General Municipal election for the submission to the Qualified Voters of an Ordinance to enact a Special Public Safety Transactions and Use (Sales) Tax for 20 Years, at the initial rate of One-Half Percent (1/2%), Increasing to One Percent (1%) upon the sunset of Measure H.
b. A Resolution of the City Council of the City of Calexico, California, requesting the Board of Supervisors of the County of Imperial to consolidate a General Municipal Election to be held on
November 3, 2026, with the Statewide General Election to be held on that date Pursuant to §10403 of the Elections code.
c. A Resolution of the City Council of the City of Calexico, California, providing for the filing of Direct and Rebuttal Arguments and Setting Rules for the filing of Written Arguments regarding a City Measure to be submitted on November 3, 2026, General Municipal Election.
Background:
The City of Calexico continues to experience increasing demands on public safety services, including police protection, fire suppression, emergency medical response, disaster preparedness, emergency communications, and related operations.
The City currently receives revenue from Measure H, a one-half percent (0.5%) transactions and use tax approved by Calexico voters in 2010. Measure His scheduled to expire on September 30, 2030. To ensure long-term funding stability for public safety services, the City Council is considering submitting a Special Public Safety Transactions and Use Tax Measure to the voters on November 3, 2026, General Municipal Election.
The proposed measure would establish a dedicated funding source for public safety purposes, beginning with a one-half percent (0.5%) sales tax and increasing to one percent (1.0%) upon the expiration of Measure H. The tax would remain in effect for twenty (20) years from its operating date and would expire on March 31, 2047.
Discussion and Analysis:
The proposed measure is intended to maintain and enhance public safety services throughout the City of Calexico. Revenue generated from the measure would be restricted exclusively to public safety purposes and deposited into dedicated special revenue accounts.
The ballot measure would provide funding for:
• Police Services
• Crime prevention programs.
• Community policing initiatives.
• Police staffing, equipment, and training.
• Public safety technology and communications systems.
• Construction, maintenance, and operation of law enforcement facilities. • Fire and Emergency Medical Services
• Fire suppression and rescue operations.
• Ambulance and emergency medical services.
• Disaster preparedness and emergency management.
• Firefighter staffing, equipment, apparatus, and training. • Construction, maintenance, and operation of fire and EMS facilities.
Fiscal Impact:
If approved by the voters, the City of Calexico anticipates annual revenue of approximately:
• $4,000,000 annually at the initial 0.5% tax rate; and • $8,000,000 annually following the increase to the 1.0% tax rate upon expiration of Measure H. 2 The City of Calexico will incur election-related costs associated with placing the measure on the ballot and reimbursing Imperial County for election services. These costs will be paid from existing budget appropriations.
Coordinated With:
City Manager, Benjamin Martinez
Laura Estrada, City Attorney
William J. Priest, Best Best Krieger
Attachments):
1. A Resolution of the City Council of the City of Calexico, California calling for the placement of a Special Tax Measure on the ballot for the November 3, 2026, General Municipal election for the submission to the Qualified Voters of an Ordinance to enact a Special Public Safety Transactions and Use (Sales) Tax for 20 Years, at the initial rate of One-Half Percent (1/2%), Increasing to One Percent (1%) upon the sunset of Measure H
2. A Resolution of the City Council of the City of Calexico, California, requesting the Board of Supervisors of the County of Imperial to consolidate a General Municipal Election to be held on November 3, 2026, with the Statewide General Election to be held on that date Pursuant to §10403 of the Elections code.
3. A Resolution of the City Council of the City of Calexico, California, providing for the filing of Direct and Rebuttal Arguments and Setting Rules for the filing of Written Arguments regarding a City Measure to be submitted at the November 3, 2026, General Municipal Election. 3 ATTACHMENT NO. 1
RESOLUTION NO. 2026-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CALEXICO, CALIFORNIA CALLING FOR THE PLACEMENT OF A
SPECIAL TAX MEASURE ON THE BALLOT FOR THE
NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION FOR THE
SUBMISSION TO THE QUALIFIED VOTERS OF AN ORDINANCE
TO ENACT A SPECIAL PUBLIC SAFETY TRANSACTIONS AND
USE (SALES) TAX FOR 20 YEARS, AT THE INITIAL RATE OF
ONE-HALF PERCENT (1/2%), INCREASING TO ONE PERCENT
(1%) UPON THE SUNSET OF MEASURE H
WHEREAS, the City of Calexico ("City") is authorized to levy a Transactions and Use Tax ("TUT") for special purposes pursuant to California Revenue and Taxation Code section 7285.91, subject to approval by a two-thirds (2/3) supermajority vote of the electorate, pursuant to Article XIIIC, section 2 of the California Constitution ("Proposition 218"); and
WHEREAS, at the June 8, 2010 Municipal Election, Calexico voters approved Measure H, which is a current one-half percent (1/2%) general TUT on the sale and/or use of all tangible personal property sold at retail in the City. The tax became operative (started collection) on October 1, 2010, has a term of 20 years, and is therefore scheduled to sunset on September 30, 2030; and WHEREAS, pursuant to California Elections Code section 9222, the City Council has authority to place local measures on the ballot to be considered at a Municipal Election; and
WHEREAS, the City Council would like to submit to the voters at the November 3, 2026 General Municipal Election a measure to enact a special TUT at the initial rate of one-half percent (1/2%) from the operative date of this tax until the sunset of Measure H, then increasing the rate of the special TUT to one percent (1%), on the sale and/or use of all tangible personal property sold at retail in the City for 20 years from its operative date (sunset on March 31, 2047), to fund public safety facilities, programs and services, such as police/crime prevention, fire protection and emergency medical response services, as more specifically set forth in the attached proposed ordinance adding Chapter 3.28 to Title 3 of the City's Municipal Code; and
WHEREAS, this TUT is a special tax, the revenue of which will be placed in separate special funds to finance public safety facilities, programs and services, such as police/crime prevention, fire protection and emergency medical response services; and
WHEREAS, pursuant to Proposition 218 (California Constitution, Article XIIIC §2(d)) and California Revenue and Taxation Code section 7285.91, the City may not impose any new, or extend or increase any existing special TUT tax unless and until that tax is submitted to the electorate and approved by an affirmative vote of two-thirds (2/3) of the qualified electors voting in the election; and
WHEREAS, pursuant to Proposition 62 (California Government Code section 53724(c) and (d)), a local tax election may be consolidated with a statewide primary election, a statewide general election, or a regularly scheduled local election at which all of the electors of the local government are entitled to vote, or may be held on any other election date permitted by law; and WHEREAS, the next regularly scheduled local election for the City is the General Municipal Election to be consolidated with the Statewide General Election on November 3, 2026, which is an election date permitted by law; and WHEREAS, pursuant to Revenue and Taxation Code section 7285.91, a two-thirds (2/3) vote of all members of the City Council is required to place the Measure on the November 3, 2026 ballot; and
WHEREAS, the ordinance to be considered by the qualified voters and the terms of approval, collection and use of the special TUT are described and provided for in the ordinance/measure attached hereto as Exhibit "A" (the "Measure") and by this reference made an operative part hereof, in accordance with all applicable laws.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF CALEXICO:
SECTION 1. Incorporation of Recitals. The foregoing recitals are true and correct and are hereby incorporated and made an operative part of this Resolution.
SECTION 2. Submission of Ballot Measure. Pursuant to California Elections Code section 9222, Revenue and Taxation Code section 7285.91 and any other applicable requirements of the laws of the State of California relating to the City, the City Council, by a two-thirds (2/3) vote of all members, hereby orders the Measure to be submitted to the voters of the City at the General Municipal Election to be held on Tuesday, November 3, 2026.
SECTION 3. The City Council, pursuant to California Elections Code section 9222, hereby orders that the ballot question for the Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth in this Section 3. On the ballot to be submitted to the qualified voters at the General Municipal Election to be held on Tuesday, November 3, 2026, in addition to any other matters required by law, there shall be printed substantially the following ballot question:
"CITY OF CALEXICO PUBLIC SAFETY SALES TAX . YES
hall the measure to maintain and enhance public safet
services in the City of Calexico, including police protection fire suppression, emergency medical response, disaster
preparedness and related operations, by levying a special NO sales tax initially at ½%, adjusting to 1% on October 1, 2030, or 20 years providing approximately $4,000,000 annually (a 12%) and $8.000.000 annually (at 1%), subject to annua
audits, public reporting, citizens' committee oversight, with all tunds in Calexico, be adopted?"
SECTION 4 Conduct of Election. The City Clerk is authorized, instructed, and directed to procure and furnish any and all official ballots, 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 municipal elections.
SECTION 5. Pursuant to Elections Code section 9280, the City Council hereby directs the City Clerk to transmit a copy of the Measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the Measure, not to exceed 500 words in length, showing the effect of the Measure on the existing law and the operation of the Measure, and transmit such impartial analysis to the City Clerk not later than the deadline for submittal of primary arguments for or against the Measure.
The impartial analysis shall include a statement indicating whether the Measure was placed on the ballot by a petition signed by the requisite number of voters or by the City Council. In the event the entire text of the Measure is not printed on the ballot, nor in the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: "The above statement is an impartial analysis of Ordinance or Measure _ If you desire a copy of the ordinance or measure, please call the Office of the City Clerk at (760) 768-2102 and a copy will be mailed at no cost to you."
SECTION 6. Notice of the election is hereby given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.
SECTION 7. Placement on the Ballot. The full text of the Measure shall not be printed in the voter information guide, and a statement shall be printed on the ballot pursuant to Elections Code section 9223 advising voters that they may obtain a copy of this Resolution and the Measure, at no cost, upon request made to the City Clerk.
SECTION 8. Filing with County. The City Clerk shall, not later than the 88th day prior to the General Municipal Election to be held on Tuesday, November 3, 2026, file with the Board of Supervisors and the Registrar of Voters of the County of Imperial, State of California, a certified copy of this Resolution.
SECTION 9. Public Examination. Pursuant to Elections Code section 9295, this Measure will be available for public examination for no fewer than ten (10) calendar days prior to being submitted for printing in the voter information guide.
The City Clerk shall post notice in the Clerk's office of the specific dates that the examination period will run.
SECTION 10. The City Council hereby finds and determines that the Measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, section 15378(b)(5).
SECTION 11. Severability. The provisions of this Resolution are severable and if any provision of this Resolution is held invalid, that provision shall be severed from the Resolution and the remainder of this Resolution shall continue in full force and effect, and not be affected by such invalidity.
SECTION 12. This Resolution shall become effective upon its adoption.
SECTION 13. The City Clerk shall certify to the adoption of this Resolution.
PASSED AND ADOPTED by the City Council of the City of Calexico this 1st day of July, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
VICTOR LEGASPI, MAYOR
ATTEST:
VERONICA LUNA-ALVARADO, CITY CLERK
APPROVED AS TO FORM:
LAURA ESTRADA, CITY ATTORNEY
1, Veronica Luna-Alvarado, City Clerk of the City of Calexico, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 1st day of July, 2026, by the following vote to AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica Luna-Alvarado, City Clerk
Exhibit "A"
Transactions and Use Tax Ordinance
[attached behind this page]
ATTACHMENT NO. 2
ORDINANCE NO. -
AN ORDINANCE OF THE PEOPLE OF THE CITY OF CALEXICO, CALIFORNIA, ADDING CHAPTER 3.28 TO TITLE 3 OF THE CALEXICO MUNICIPAL CODE TO
ENACT A SPECIAL PUBLIC SAFETY TRANSACTIONS AND USE (SALES) TAX AT THE INITIAL RATE OF ONE-HALF PERCENT (1/2%), INCREASING TO ONE PERCENT (1%) UPON THE SUNSET OF MEASURE H, FOR TWENTY (20) YEARS,
TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
WHEREAS, pursuant to California Revenue and Taxation Code section 7285.91 the City of Calexico ("City") is authorized to levy a Transactions and Use Tax for special purposes, subject to two-thirds (2/3) supermajority voter approval; and WHEREAS, the People of the City desire to add Chapter 3.28 to Title 3 of the Calexico Municipal Code to enact a special public safety transactions and use (sales) tax for twenty (20) years (until March 31, 2047), on the sale and/or use of all tangible personal property sold at retail in the City, at the initial rate of one-half percent (1/2%) from the operative date of this tax until the sunset date of the Measure H Calexico General Fund TUT, then increasing the rate of the special TUT to one percent (1%) thereafter.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF CALEXICO DO
HEREBY ORDAIN AS FOLLOWS:
Section 1. Iitle and Text of New Special Transactions and Use Tax. The Ordinance herein shall be known as the "Calexico Public Safety Special Transactions and Use Tax", the full text of which is set forth in Attachment "1" ", attached hereto and incorporated herein by reference.
Section 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.91, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on July 1, 2026.
Section 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a two-thirds (2/3) supermajority of the eligible voters of the City of Calexico voting at the General Municipal Election of November 3, 2026.
Section 4. Operative Date. "Operative Date" for the Special Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date of the election for this Ordinance - April 1, 2027.
Section 5. 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.
I hereby certify that the Calexico Special Transactions and Use Tax Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the City of Calexico on the 3r° day of November, 2026.
CITY OF CALEXICO
_ MAYOR
ATTEST:
VERONICA LUNA-ALVARADO, CITY CLERK
APPROVED AS TO FORM:
LAURA ESTRADA, CITY ATTORNEY
Chapter 3.28 - SPECIAL PUBLIC SAFETY TRANSACTIONS AND USE TAX Sections:
3.28.010 - Title.
3.28.020 - Purpose.
3.28.030 - Contract With State.
3.28.040 - Transactions Tax Rate.
3.28.050 - Place of Sale.
3.28.060 - Use Tax Rate.
3.28.070 - Adoption of Provisions of State Law.
3.28.080 - Limitations on Adoption of State Law and Collection of Use Taxes.
3.28.090 - Permit Not Required.
3.28.100 - Exemptions and Exclusions.
3.28.110 - Amendments.
3.28.120 - Enjoining Collection Forbidden.
3.28.130 - Duration of Tax
3.28.140 - Deposit into Special Accounts/Special Purpose/Expenditure Plan
3.28.150 - Accountability Measures
3.28.160 - Citizens' Oversight Committee
Sections:
3.28.010 - Title.
This ordinance shall be known as the "City of Calexico Special Public Safety Transactions and Use Tax Ordinance". The City of Calexico hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.
3.28.020 - 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 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a two-thirds (2/3) supermajority 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.
C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.
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 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.
3.28.030 - Contract With State.
Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
3.28.040 - Transactions Tax Rate.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the initial rate of one-half percent (1/2%) from the operative date of this tax until the sunset date of the Measure H Calexico General Fund TUT, then increasing the rate of the special TUT to one percent (1%) thereafter, 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
3.28.050 - Place of Sale.
For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.
3.28.060 - Use Tax Rate.
An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the initial rate of one-half percent (1/2%) from the operative date of this tax until the sunset date of the Measure H Calexico General Fund TUT, then increasing the rate of the special TUT to one percent (1%) thereafter, of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
3.28.070 - 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.
3.28.080 - Limitations on Adoption of State Law and Collection of Use Taxes.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:
1. The word "State" is used as a part of the title of the State Controller, State Treasurer, California Victim Compensation Board, California Department of Tax and Fee Administration, State Treasury, or the Constitution of the State of California;
2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance.
3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
4. In reference to Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word "city" shall be substituted for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in Section 6203.
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 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.
3.28.090 - 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.
3.28.100 - Exemptions and Exclusions.
A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.
B. There are exempted from the computation of the amount of transactions tax the gross receipts from:
1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.
2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (3) and (4) of this subsection, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.
4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this Ordinance.
5. For the purposes of subparagraphs (3) and (4) of this subsection, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
3.28.110 - Amendments.
All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance.
3.28.120 - Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
3.28.130 - Duration of Tax.
The authority to levy the tax imposed by this chapter shall expire twenty years from the operative date of the tax enacted and codified in this chapter - March 31, 2047.
3.28.140 - Deposit Into Special Accounts/Special Purpose/Expenditure Plan.
A. The revenue from the tax enacted by this chapter shall be deposited into two special accounts, created and maintained by the City, and used only for the specific purposes identified herein.
B. Fifty percent (50%) of the revenue from the tax enacted by this chapter shall be used only to fund law enforcement facilities, programs and services in the City, including law enforcement response and crime prevention, whether said facilities, programs and services are provided to the City by the Calexico Police Department or by any other State or local law enforcement agency lawfully providing said facilities, programs and services to the City. The revenue may be used by the City to (i) purchase, lease or otherwise acquire and operate real or personal property, vehicles, equipment and supplies for law enforcement purposes; (ii) to finance the design, construction, operation, repair and maintenance of law enforcement facilities; (iii) to pay for the salaries, benefits and training of law enforcement personnel; and (iv) utility expenses, insurance premiums, legal fees and other operational costs of providing law enforcement facilities, programs and services to the City.
C. Fifty percent (50%) of the revenue from the tax enacted by this chapter shall be used only to fund fire and emergency medical response facilities, programs and services in the City, including fire protection, prevention and response, disaster preparedness and ambulance and emergency medical response, whether said facilities, programs and services are provided to the City by the Calexico Fire Department or by any other State, local or private fire or emergency medical response agency or company lawfully providing said facilities, programs and services to the City. The revenue may be used by the City to (i) purchase, lease or otherwise acquire and operate real or personal property, vehicles, equipment and supplies for fire and emergency medical response purposes; (i) to finance the design, construction, operation, repair and maintenance of fire and emergency medical response facilities; (iii) to pay for the salaries, benefits and training of fire and emergency medical response personnel; and (iv) utility expenses, insurance premiums, legal fees and other operational costs of providing fire and emergency medical response facilities, programs and services to the City.
D. The revenue from the tax may be used to repay the principal and interest on any bonds or other forms of indebtedness issued or contracted by the City for said purposes, including repayment of the costs of bond/debt issuance. The revenue from the tax may also be used to repay the City for its costs of the election which approved this chapter, as well as any costs paid by the City to the California Department of Tax and Fee Administration or otherwise associated with the collection of this tax.
3.28.150 - Accountability Measures.
The chief fiscal officer of the City shall cause a report (the "Report") to be prepared by an independent auditor and to be filed with the City Council no later than June 30 of each year. The Report shall state: (a) the amount of transactions and use taxes collected and expended in such year; and (b) the status of any projects or description of any programs and services funded from proceeds of the transaction and use taxes.
The Report may relate to the calendar year, fiscal year, or other appropriate annual period, as the chief fiscal officer of the City shall determine, and may be incorporated into or filed with the annual budget, audit report, or other appropriate routine report to the City Council. For the purposes of this Ordinance, "fiscal year" means the City's fiscal year which begins on July 1 and ends on June 30 of each year.
3.28.160 - Citizens' Oversight Committee.
There is established a Citizens' Oversight Committee consisting of seven (7) members who shall each be residents of the City of Calexico. The Committee shall review the revenues collected by the City from this Ordinance and the expenditures made from such revenues and shall have those additional powers and duties as prescribed by the City Council. Each member of the City Council shall nominate one person to serve on the Committee. The Police Chief and the police officer's association shall nominate one person to serve on the Committee. The Fire Chief and the firefighter's association shall nominate one person to serve on the Committee. Any person nominated shall be confirmed as appointed by majority vote of the City Council. The City Council shall adopt rules for the conduct of the Committee's business.
RESOLUTION 2026-—
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALEXICO,
CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE
COUNTY OF IMPERIAL TO CONSOLIDATE A GENERAL MUNICIPAL
ELECTION TO BE HELD ON NOVEMBER 3, 2026 WITH THE
STATEWIDE GENERAL ELECTION TO BE HELD ON THAT DATE
PURSUANT TO §10403 OF THE ELECTIONS CODE
WHEREAS, on July 1, 2026, the City Council of the City of Calexico adopted Resolution No. 2026-_ _ calling a General Municipal Election to be held on November 3, 2026; for the purpose of submitting to the voters the question relating to the Special Public Safety Transactions and Use Tax; and
WHEREAS, it is therefore desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the election department of the County of Imperial canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CALEXICO DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Request for Consolidation. Pursuant to the requirements of §10403 of the Elections Code, the Board of Supervisors of the County of Imperial is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election on Tuesday, November 3, 2026, for the purpose of submitting to the voters the following question relating to the Transactions and Use Tax.
Section 2. Measure Language. A measure is to appear on the ballot as follows:
"CITY OF CALEXICO PUBLIC SAFETY SALES TAX .
Shall the measure to maintain and enhance public safety Yes services in the City of Calexico, including police protection, fire suppression, emergency medical response, disaster
preparedness and related operations, by levying a special No sales tax initially at ½%, adjusting to 1% on October 1, 2030, for 20 years providing approximately $4,000,000 annually (at 1/2%) and $8,000,000 annually (at 1%), subject to annual audits, public reporting, citizens' committee oversight, with al funds in Calexico, be adopted?"
Section 3. Canvass of Returns. The County election department is authorized to canvass the returns and perform all other proceedings incidental to and connected with the General Municipal Election. The Election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.
Pursuant to California Elections Code Sections 10403 and 10418, the election will be held and conducted in accordance with the provisions of law regulating the Statewide General Election.
Section 4. Necessary Steps. The Board of Supervisors is requested to issue instructions to the County election department to take any and all steps necessary for the holding of the consolidated election.
Section 5. Costs. The City Council determines and declares that the City will pay to the County the reasonable and actual expenses incurred by the County by the consolidation of the General Municipal Election with the Statewide General Election.
The City shall reimburse the County for services performed when the work is completed and upon presentation to the City of a properly approved bill. The City Manager of the City of Calexico is authorized and directed to pay for the expenses incurred after receiving a statement from the County of Imperial.
Section 6. Filing of Resolution. The City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the election department of the County of Imperial.
Section 7. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.
PASSED, APPROVED AND ADOPTED this 1st day of July, 2026.
VICTOR LEGASPI, MAYOR
ATTEST:
VERONICA LUNA-ALVARADO, CITY CLERK
APPROVED AS TO FORM:
LAURA ESTRADA, CITY ATTORNEY
2 1, Veronica Luna-Alvarado, City Clerk of the City of Calexico, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 1st day of July, 2026, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica Luna-Alvarado, City Clerk
ATTACHMENT NO. 3
RESOLUTION NO. 2026-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALEXICO,
CALIFORNIA, PROVIDING FOR THE FILING OF DIRECT AND
REBUTTAL ARGUMENTS AND SETTING RULES FOR THE FILING OF
WRITTEN ARGUMENTS REGARDING A CITY MEASURE TO BE
SUBMITTED AT THE NOVEMBER 3, 2026 GENERAL MUNICIPAL
ELECTION
WHEREAS, a General Municipal Election is to be held in the City of Calexico, California on November 3, 2026, at which there will be submitted to the voters the following measure:
"CITY OF CALEXICO PUBLIC SAFETY SALES TAX .
Shall the measure to maintain and enhance public safety Yes services in the City of Calexico, including police protection, fire suppression, emergency medical response, disaster
preparedness and related operations, by levying a special No sales tax initially at ½%, adjusting to 1% on October 1, 2030, for 20 years providing approximately $4,000,000 annually (at 1/2%) and $8,000,000 annually (at 1%), subject to annual audits, public reporting, citizens' committee oversight, with all funds in Calexico, be adopted?''
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CALEXICO,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Direct Arguments. That the City Council authorizes (i) the City Council or any member(s) of the City Council, (i) any individual voter eligible to vote on the above measure, (iii) a bona fide association of such citizens or (iv) any combination of voters and associations, to file a written argument in favor of or against the City measure, accompanied by the printed names) and signature(s) of the authors) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, and to change the argument until and including the date fixed below by the City Clerk, after which no arguments for or against the City measure may be submitted to the City Clerk.
The deadline to submit direct arguments for or against the City Measure pursuant to this Resolution is July 27tn, 2026. Each argument shall not exceed 300 words and shall be filed with the City Clerk, signed, and include the printed names) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument.
Section 2. Rebuttal Arguments. Pursuant to Section 9285 of the Elections Code of the State of California, when the City Clerk has selected the primary arguments for and against the City Measure which will be printed and distributed to the voters, the Clerk shall send copies of the primary argument in favor of the Measure to the authors of the primary argument against, and copies of the primary argument against to the authors of the primary argument in favor. The authors or persons designated by them may prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal arguments shall be filed with the City Clerk not later than August 6, 2026. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
Section 3. November 3, 2026 Election. That the provisions of Sections 1 and 2 shall apply only to the election to be held on November 3, 2026, and shall then be repealed.
Section 4. Certification. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original Resolutions.
PASSED, APPROVED AND ADOPTED this 1st day of July, 2026.
VICTOR LEGASPI, MAYOR
ATTEST:
VERONICA LUNA-ALVARADO, CITY CLERK
APPROVED AS TO FORM:
LAURA ESTRADA, CITY ATTORNEY
2 1, Veronica Luna-Alvarado, City Clerk of the City of Calexico, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 1st day of July, 2026, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica Luna-Alvarado, City Clerk
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