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RESOLUTION No. 2025- R_________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CULVER CITY, CALIFORNIA, AUTHORIZING THE CITY COUNCIL
OR CERTAIN COUNCIL MEMBERS TO SUBMIT ARGUMENTS
REGARDING A BALLOT MEASURE RELATING TO PROPOSED
SALES TAX ON THE BALLOT FOR THE AUGUST 26, 2025
SPECIAL MUNICIPAL ELECTION.
WHEREAS, a Special Municipal Election (the “Election”) is to be held in the City of Culver City on August 26, 2025, at which time there will be submitted to the voters the following question (the “Measure”):
Measure __________:
CULVER CITY NEIGHBORHOOD SERVICES AND
COMMUNITY SAFETY MEASURE.
Shall an ordinance providing funding for maintaining three fully- staffed fire stations/ 911 emergency response times; retaining firefighters, paramedics, police officers; homeless reduction services/ encampment prevention; improving parks/ fields; repairing potholes/ streets/ storm drains; senior/ youth services and other General Fund uses, by enacting a ¼ cent sales tax, providing approximately $5,600,000 annually until ended by voters, requiring all funds locally controlled, audits/ public spending disclosures, be adopted?
YES _____
NO _____
NOW, THEREFORE, the City Council of the City of Culver City, California, DOES HEREBY RESOLVE, as follows:
1. The City Clerk is hereby authorized and directed to
implement applicable procedures concerning arguments in favor of or against the Measure, including but not limited to Article 4, Chapter 3, Division 9 of the Elections Code of the State of California.
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2. The City Council hereby authorizes Council Member(s) _________________________________________________________ to prepare and file (a) written argument(s) including rebuttal arguments, provided for by Resolution R2022-062, regarding the Measure as specified above, and as set forth in its entirety in Exhibit “A” attached hereto.
3. In accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, changes to the arguments may be made until and including the date fixed by the Elections Official after which no arguments for or against the Measures may be submitted to the Elections Official.
4. The arguments shall be filed with the Elections Official, signed, with the printed name(s) and signature(s) of the author(s) submitting the written arguments. The arguments shall be accompanied by the Form of Statement to Be Filed by Author(s) of Argument.
APPROVED and ADOPTED this 14th day of April, 2025.
________________________
Daniel O’Brien, Mayor
City of Culver City, California
ATTEST APPROVED AS TO FORM
________________________ ________________________
Jeremy Bocchino, City Clerk Heather Baker, City Attorney
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EXHIBIT A
ORDINANCE NO. 2025 – __
(Behind this page.)
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ORDINANCE NO. 2025-__
AN ORDINANCE OF THE CITY OF CULVER CITY, STATE OF
CALIFORNIA, AMENDING CHAPTER 3.08 OF THE CULVER
CITY MUNICIPAL CODE TO IMPOSE A TRANSACTIONS AND
USE TAX FOR NEIGHBORHOOD SAFETY AND CITY
SERVICES PROTECTION TO BE ADMINISTERED BY THE
CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
The People of the City of Culver City, California, DO HEREBY ORDAIN as follows:
Section 1. Chapter 3.08 of the Culver City Municipal Code, is hereby amended by adding subchapter 3.08.1000 to read as follows:
NEIGHBORHOOD SERVICES AND COMMUNITY SAFETY
TRANSACTIONS AND USE TAX
§ 3.08.1000 TITLE.
§ 3.08.1005 OPERATIVE DATE.
§ 3.08.1010 PURPOSE.
§ 3.08.1015 CONTRACT WITH STATE.
§ 3.08.1020 TRANSACTIONS TAX RATE.
§ 3.08.1025 PLACE OF SALE.
§ 3.08.1030 USE TAX RATE.
§ 3.08.1035 ADOPTION OF PROVISIONS OF STATE LAW.
§ 3.08.1040 LIMITATIONS ON ADOPTION OF STATE LAW
AND COLLECTION OF USE TAXES.
§ 3.08.1045 PERMIT NOT REQUIRED.
§ 3.08.1050 EXEMPTIONS AND EXCLUSIONS.
§ 3.08.1055 AMENDMENTS.
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§ 3.08.1060 ENJOINING COLLECTION FORBIDDEN.
§ 3.08.1065 SEVERABILITY.
§ 3.08.1070 EFFECTIVE DATE.
§ 3.08.1000 TITLE.
This Subchapter shall be known as the City of Culver City Neighborhood Services And Community Safety Transactions and Use Tax Ordinance. The City of Culver City hereinafter shall be called "City." This Subchapter shall be applicable in the incorporated territory of the City.
§ 3.08.1005 OPERATIVE DATE.
The operative date of this Subchapter shall be the first day of the first calendar quarter commencing more than 110 days after the adoption of this Subchapter by the voters, the date of such adoption being as set forth below.
§ 3.08.1010 PURPOSE.
This Subchapter 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 enhance the City of Culver City's ability to offset rising costs for providing services and protecting essential City services to the residents of Culver City, such as: maintaining 911 emergency response times by retaining firefighters, police o fficers, paramedics; fully staffing neighborhood fire stations; fixing potholes/streets; continuing senior services and after school programs; maintaining parks and other unrestricted general fund City services.
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B. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Div. 2 of the Cal. Rev. and Tax. Code and § 7285.9 of Part 1.7 of Div. 2 which authorizes the City to adopt this tax Subchapter which 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.
C. 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 cont ained in Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code.
D. 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 pr acticable 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.
E. 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 Div. 2 of the Cal.
Rev. and Tax. 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 Subchapter.
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§ 3.08.1015 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 Subchapter; provided, that if the Ci ty 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.
§ 3.08.1020 TRANSACTIONS TAX RATE.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Subchapter. The tax imposed herein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.
§ 3.08.1025 PLACE OF SALE.
For the purposes of this Subchapter, 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 its 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
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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.
§ 3.08.1030 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 Subchapter for storage, use or other consumption in said territory at the rate of one - quarter of one percent (0.25%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. The tax imposed her ein is in addition to any other transactions tax imposed by the City, the County of Los Angeles, or the State of California.
§ 3.08.1035 ADOPTION OF PROVISIONS OF STATE LAW.
Except as otherwise provided in this Subchapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, all of the provisions of Part 1 (commencing with § 6001) of Div. 2 of the Cal. Rev. and Tax. Code are hereby adopted and made a part of this Subchapter as though fully set forth herein.
§ 3.08.1040 LIMITATIONS ON ADOPTION OF STATE LAW
AND COLLECTION OF USE TAXES.
In adopting the provisions of Part 1 of Div. 2 of the Cal. Rev. and Tax. Code:
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A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor.
However, the substitution shall not be made when:
1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California;
2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Subchapter.
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 sub ject to tax by the State under the provisions of Part 1 of Div. 2 of the Cal. Rev. and Tax.
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 §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Cal. Rev. and Tax. Code.
B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in § 6203 and in
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the definition of that phrase in § 6203. A “retailer engaged in business” under that section 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.
§ 3.08.1045 PERMIT NOT REQUIRED.
If a seller's permit has been issued to a retailer under § 6067 of the Cal. Rev. and Tax. Code, an additional transactor's permit shall not be required by this Subchapter.
§ 3.08.1050 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.
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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 its agent, or by delivery by the retailer to a carrier for shipment to a c onsignee 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 § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, and undocumented vessels registered under Div. 3.5 (commencing with § 9840) of the Cal. 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 Subchapter.
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 Subchapter.
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
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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 Subchapter, 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 certi ficate 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 §§ 6366 and 6366.1 of the Cal. Rev. and Tax. 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 Subchapter.
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 Subchapter.
5. For the purposes of Paragraphs 3. and 4. of this Section, storage, use, or other consumption, or possession of, or exercise of any
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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 Paragraph 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 § 4000) of Div. 3 of the Cal. Vehicle Code, aircraft licensed in compliance with § 21411 of the Cal. Pub. Util. Code, or undocumented vessels registered under Div.
3.5 (commencing with § 9840) of the Cal. 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 Subchapter 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 Div. 2 of the Cal. Rev. and Tax.
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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. § 3.08.1055 AMENDMENTS.
All amendments subsequent to the effective date of this Subchapter to Part 1 of Div. 2 of the Cal. Rev. and Tax. Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, and all amendments to Part 1.6 and Part 1.7 of Div. 2 of the Cal. Rev. and Tax. Code, shall automatically become a part of this Subchapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Subchapter.
§ 3.08.1060 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 Subchapter, or Part 1.6 of Div. 2 of the Cal. Rev. and Tax. Code, of any tax or any amount of tax required to be collected.
§ 3.08.1065 SEVERABILITY.
If any provision of this Subchapter or the application thereof to any person or circumstance is held invalid, the remainder of the Subchapter and the application of such provision to other persons or circumstances shall not be affected thereby.
§ 3.08.1070 EFFECTIVE DATE.
This Subchapter relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon its
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adoption by a majority vote of the qualified electors of the City voting in an election on the subject.
Section 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, 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 ________.
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 majority of the eligible voters of the City of Culver City voting at the Special Municipal Election of August 26, 2025. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
Section 4. Audits. The proceeds of the tax imposed by this ordinance, as well as the expenditure thereof, shall be audited annually by an independent accounting firm.
The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City’s website.
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.
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I hereby certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the People of the City of Culver City voting on the 26th day of August, 2025.
Daniel O’Brien, Mayor
City of Culver City, California
ATTEST: APPROVED AS TO FORM:
Jeremy Bocchino Heather Baker
City Clerk City Attorney