SPECIAL CITY COUNCIL MEETING
THURSDAY, AUGUST 06, 2026 at 3:00 PM
CITY COUNCIL CHAMBER – 128 SOUTH 5TH STREET, FOWLER, CA 93625 AGENDA
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1. MEETING CALLED TO ORDER
2. ROLL CALL
3. GENERAL ADMINISTRATION
City Manager
A CONSIDER Adoption of a Resolution No. 2854 Approving the City of Fowler Public Safety, Street and Infrastructure Maintenance, and Essential City Services Transactions and Use Tax Ordinance, No. 2026-07, which would establish a OneHalf Cent (0.5%) Transactions and Use Tax; Calling a General Municipal Election on November 3, 2026 for the Purpose of Submitting this Ordinance to the City’s Voters; Requesting that the Fresno County Board of Supervisors Consent and Agree to the Consolidation thereof with the Statewide Election to be held on the same date; Requesting Election Services from Fresno County; and Directing Related Actions and Allowing the City Manager to Execute any and all Documents and to make any Changes or Corrections as May be Required.
Staff Recommendation: Adopt Resolution No. 2854 approving submission of Ordinance No. 2026-07 to the voters on November 3, 2026, General Municipal Election.
4. ADJOURN
CERTIFICATION: I, Angela Vasquez, City Clerk of the City of Fowler, California, hereby certify that the foregoing agenda was posted for public review on Wednesday, August 5, 2026.
Angela Vasquez, CPMC
City Clerk
2 CITY COUNCIL SPECIAL MEETING
REPORT TO THE CITY COUNCIL
DATE: August 6, 2026
FROM: MICHAEL REID, City Manager
SUBJECT: CONSIDER Adoption of a Resolution No. 2854 Approving the City of Fowler Public Safety, Street and Infrastructure Maintenance, and Essential City Services Transactions and Use Tax Ordinance, No. 2026-07, which would establish a One-Half Cent (0.5%)
Transactions and Use Tax; Calling a General Municipal Election on November 3, 2026 for the Purpose of Submitting this Ordinance to the City’s Voters; Requesting that the Fresno County Board of Supervisors Consent and Agree to the Consolidation thereof with the Statewide Election to be held on the same date; Requesting Election Services from Fresno County; and Directing Related Actions and Allowing the City Manager to Execute any and all Documents and to make any Changes or Corrections as May be Required.
Staff Recommendation: Adopt Resolution No. 2854 approving submission of Ordinance No. 2026-07 to the voters on November 3, 2026, General Municipal Election.
EXECUTIVE SUMMARY
The City of Fowler continues to experience significant increases in the cost of providing essential municipal services while simultaneously facing aging public infrastructure, increasing public safety demands, and the impending expiration of Fresno County's Measure C transportation sales tax. Existing revenue sources have not kept pace with inflation, construction costs, state and federal mandates, and the increasing costs of maintaining streets, parks, public facilities, and emergency services.
To address these challenges, the City Council is being asked to determine whether to place before Fowler voters a locally controlled one-half cent (0.5%) Transactions and Use Tax that would remain within the City to fund locally identified priorities including police protection, fire services, street and sidewalk maintenance, infrastructure improvements, parks, senior services, emergency preparedness, and other essential municipal services. Transactions and Use Taxes are commonly known as “sales taxes”.
3 Section 3, Item A
BACKGROUND
Over the past decade, the City of Fowler has experienced increasing costs associated with maintaining public infrastructure, providing police and fire protection, complying with state and federal regulatory mandates, replacing aging equipment and facilities, and maintaining service levels expected by the community.
Inflation in construction costs, fuel, equipment, employee benefits, insurance, and contractual services has significantly reduced the purchasing power of existing General Fund revenues.
Like many California municipalities, Fowler faces increasing infrastructure replacement needs while simultaneously responding to rising public safety demands and maintaining essential municipal services.
Fresno County's current one-half cent transportation sales tax (Measure C) includes a sunset provision and is scheduled to expire in June 2027. Although the Fresno Council of Governments has worked extensively to develop a successor measure, those efforts were unsuccessful in placing a renewal measure on the November 2026 ballot.
From 2006 through 2025, the City of Fowler received $4,489,761.03 in Measure C funding for street maintenance, Americans with Disabilities Act (ADA) improvements, and flexible transportation programs. These revenues have funded essential transportation-related projects and services while also serving as the local matching funds required to leverage significantly larger state and federal transportation and infrastructure grants.
The proposed measure is intended to provide a stable local funding source to address these challenges while preserving local control over revenue generated within the community.
Approval of the Resolution
The attached Resolution serves several purposes necessary to place the measure before the voters. Specifically, the Resolution:
• Approves the proposed Transactions and Use Tax Ordinance for submission to the electorate.
• Calls a General Municipal Election pursuant to the California Elections Code for the purpose of submitting this Ordinance to the City’s voters at the November 3, 2026, General Municipal Election.
• Requests for consolidation of the election with the November 3, 2026, Statewide General Election.
• Requests Fresno County conduct the election.
• Affirms the City's commitment to transparency, public accountability, and annual reporting regarding use of tax revenues.
Further, in order to submit this to the voters at the November 3, 2026, election, a 2/3 vote of the City Council (i.e., 4 out of 5 councilmembers) is required.
Proposed Tax
The proposed Ordinance would authorize a local Transactions and Use Tax of 0.50 % upon approval by a majority of the City's voters. Revenue generated by the measure would be deposited into the City's General Fund and may be used for municipal purposes, including but not limited to:
4 Section 3, Item A
• Police Services
• Fire Protection
• Emergency Response
• Street Maintenance
• Roadway Rehabilitation
• Sidewalk Improvements
• Parks
• Senior Center
• Capital Facilities
• Technology
• Infrastructure
• Fleet Replacement
• Emergency Preparedness
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the City Council Agenda.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act.
GENERAL PLAN CONSISTENCY
This action is consistent with:
General Plan Action Item CH-1b
Prioritize pedestrian and bicycle improvement projects that close gaps in the mobility network and those which link the east and west sides of the city.
General Plan Goal PF-1
Fowler provides reliable public facilities, utilities, and community services that meet the needs of the existing community and planned growth.
General Plan Goal PF-2
Fowler maintains and manages the orderly and efficient expansion of public facilities, utilities, and community services.
General Plan Goal OS-3
Recreational programming and facilities meet the needs of community members of all ages and abilities.
General Plan Policy OS-17
The City shall use a broad range of funding and economic development tools to ensure highquality development, maintenance, and programming of the City parks, trails, and recreation system.
General Plan Policy PF-6
Prepare and maintain resources and mechanisms to adequately plan for, develop, and maintain public facilities.
5 Section 3, Item A
General Plan Policy PF-12
Ensure adequate water supplies are available for fire suppression throughout the city and require development to construct all necessary fire suppression infrastructure and equipment.
General Plan Policy PF-16
Design and construct water system infrastructure as needed to meet current and future water demands and system requirements.
General Plan Policy PF-20
Design and construct stormwater system infrastructure as needed to safely convey, detain, and dispose of current and future stormwater flows, protect water quality, and meet regulatory requirements.
FISCAL IMPACT
The expiration of Fresno County's one-half cent Measure C transportation sales tax in June 2027 is expected to eliminate a significant local revenue source for the City of Fowler. Between 2006 and 2025, the city received $4,489,761.03 in Measure C revenues to support street maintenance, ADA improvements, and transportation-related projects, while also providing the local match required to secure additional state and federal grant funding.
If approved by the voters, Ordinance No. 2026-07 would establish a locally controlled transactions and use tax that would generate a stable, ongoing revenue source to help offset the anticipated loss of Measure C funding, support essential City services and infrastructure, and preserve the City's long-term fiscal stability.
PROCUREMENT PROCESS
No procurement is associated with this action.
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
Attachments
- Resolution No. 2854
- Ordinance No. 2026-07
6 Section 3, Item A
RESOLUTION NO. 2854
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FOWLER APPROVING
THE CITY OF FOWLER PUBLIC SAFETY, STREET AND INFRASTRUCTURE
MAINTENANCE, AND ESSENTIAL CITY SERVICES TRANSACTIONS AND USE TAX ORDINANCE; CALLING AND ORDERING THE SUBMISSION OF THE ORDINANCE
TO THE QUALIFIED ELECTORS OF THE CITY OF FOWLER AT A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026; REQUESTING THE
FRESNO COUNTY BOARD OF SUPERVISORS TO CONSOLIDATE THE GENERAL
MUNICIPAL ELECTION WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THE SAME DATE; REQUESTING THE FRESNO COUNTY REGISTRAR OF VOTERS TO CONDUCT THE ELECTION; AND DIRECTING RELATED ACTIONS.
WHEREAS, The City of Fowler is committed to maintaining a high level of public safety, preserving and improving its streets and infrastructure, maintaining parks and public facilities, and continuing to provide quality municipal services for residents and businesses; and WHEREAS, Like many California cities, the City of Fowler continues to experience increasing costs associated with police, fire protection, emergency response, street maintenance, aging infrastructure, parks, public buildings, fleet replacement, technology, regulatory compliance, and other essential municipal services; and WHEREAS, Existing revenues are insufficient to fully address the City's long-term infrastructure needs while maintaining current service levels without reducing other municipal programs; and
WHEREAS, The expiration of Fresno County's one-half cent Measure C transportation sales tax in June 2027 is expected to eliminate a significant local revenue source for the City of Fowler. Between 2006 and 2025, the city received $4,489,761.03 in Measure C revenues to support street maintenance, ADA improvements, and transportation-related projects, while also providing the local match required to secure additional state and federal grant funding; and WHEREAS, The City Council finds that maintaining safe neighborhoods, repairing local streets, preserving public infrastructure, supporting emergency response capabilities, and protecting essential City services are matters of significant local concern; and WHEREAS, Pursuant to Article XIII C of the California Constitution, the California Elections Code, and the Transactions and Use Tax Law (Part 1.6, Division 2, of the California Revenue and Taxation Code, commencing with Section 7251), the City Council may submit to the voters an ordinance imposing a local transactions and use tax; and WHEREAS, Revenue and Taxation Code Section 7285.9 requires that any ballot measure/ordinance establishing or increasing a transactions and use tax must be approved by a 2/3 vote of all members of the City Council and by a majority vote of the qualified voters of the City voting on the ballot measure; and
WHEREAS, The proposed tax is intended to provide a stable, locally controlled source of revenue that shall remain in the City of Fowler and may not be taken by the State for other purposes except as provided by law.
7 Section 3, Item A
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fowler that:
Section 1. Findings.
The foregoing recitals are true and correct and are incorporated herein by this reference.
Section 2. Approval and Submission of Ordinance.
Pursuant to Revenue and Taxation Code Section 7285.9, the City Council approves the attached "City of Fowler Public Safety, Street and Infrastructure Maintenance, and Essential City Services Transactions and Use Tax Ordinance", which is attached as Exhibit A and orders that it be submitted to the qualified voters of the City.
Section 3. Election.
A General Municipal Election shall be held on Tuesday, November 3, 2026, for the purpose of submitting the Ordinance to the qualified electors of the City.
Section 4. Ballot Measure.
The City Clerk is directed to submit the Ordinance and ballot question (“Measure”) in substantially the following form:
"To fund general City services, such as local police, fire protection, emergency response, repair streets and roads, improve aging infrastructure, maintain parks and public facilities, and other general City services, shall the measure, establishing a one-half cent (½¢) transactions and use tax providing approximately $300,000.00 annually until ended by voters and public reporting consistent with State law as required, be adopted?"
YES _____
NO _____
The complete text of the Measure shall be printed in the Fresno County Voter Information Guide and be available for public inspection in the City Clerk’s office.
Section 5. Voter Approval Requirement.
The vote requirement for the Measure to pass is a majority (50% + 1) of the votes cast.
Section 6. Consolidation.
The City Council requests that the Fresno County Board of Supervisors consolidate the General Municipal Election with the statewide election to be conducted on November 3, 2026. The election will be held and conducted in accordance with the provisions of law regulating the elections, including, but not limited to, Elections Code Section 10418. The City of Fowler recognizes that additional costs will be incurred by the County of Fresno by reason of this consolidation and agrees to reimburse the County of Fresno for any costs. The City Clerk shall file a certified copy of this Resolution with the Fresno County Board of Supervisors and San Fresno County Elections Department.
Section 7. Election Services.
8 Section 3, Item A
The Fresno County Registrar of Voters is requested to conduct the election and perform all services necessary for its administration.
Section 8. Arguments.
A. The City Council authorizes the filing of primary arguments concerning the Measure as authorized by Article 4, Chapter 3, Division 9 of the California Elections Code. Such arguments shall not exceed 300 words and shall be filed with the Fresno County Clerk/Registrar of Voters, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by forms as provided by the Fresno County Clerk/Registrar of Voters.
B. The City Council authorizes the filing of rebuttal arguments pursuant to Elections Code Section 9285 as follows:
(1) Pursuant to Section 9285 of the Elections Code of the State of California, when the Fresno County Clerk/Registrar of Voters has selected the arguments in favor and against the Measure (not exceeding 300 words each) which will be printed and distributed to the voters, the Fresno County Clerk/Registrar of Voters shall send a copy of an argument in favor of the Measure to the authors of any argument against the Measure and a copy of an argument against the Measure to the authors of any argument in favor of the Measure immediately upon receiving the arguments.
(2) The author or a majority of the authors of an argument relating to the Measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument.
(3) A rebuttal argument may not be signed by more than five authors. (4) The rebuttal arguments shall be filed with the Fresno County Clerk/Registrar of Voters, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers. The rebuttal arguments shall be accompanied by forms provided by the Fresno County Clerk/Registrar of Voters.
(5) Rebuttal arguments shall be printed in the same manner as the primary arguments.
Each rebuttal argument shall immediately follow the primary argument which it seeks to rebut.
(6) All previous resolutions providing for the filing of rebuttal arguments for City measures are repealed, but only to the extent such resolutions conflict with this Resolution.
(7) The provisions of this Section 7(B) shall apply only to the election to be held on November 3, 2026, and shall then be repealed.
9 Section 3, Item A
C. Such primary arguments and rebuttal arguments shall be filed with the Fresno County Clerk/Registrar of Voters no later than the date and time fixed by the Fresno County Clerk/Registrar of Voters.
Section 9. Impartial Analysis.
The City Attorney is directed to prepare an impartial analysis of the Measure consistent with Elections Code Section 9280. The impartial analysis shall be filed with the City Clerk no later than the date and time fixed by the City Clerk.
Section 10. Fiscal Impact Statement.
The City Manager, or designee, shall prepare any fiscal analysis or other election materials required by law.
Section 11. Letter Designation for Measure.
The City Council hereby requests the Fresno County Registrar of Voters/Election Official assign the letter designation “F’ to this measure for the purposes of identification on the ballot, if such letter is available; and in the event that the Letter “F” is not available, the Fresno County Registrar of Voters/Election Official assign the next available letter designation in accordance with applicable law.
Section 12. Measure Synopsis.
The following constitutes the synopsis of the measure to be voted on for purposes of meeting the publication requirements for the California Election Code §12111:
MEASURE TO BE VOTED ON APPROVAL OF ORDINANCE 26-07 ADOPTING THE
CITY OF FOWLER PUBLIC SAFETY, STREET AND INFRASTRUCTURE
MAINTENANCE, AND ESSENTIAL CITY SERVICES TRANSACTIONS AND USE TAX
AS AUTHORIZED IN ARTICLE XIII C OF THE CALIFORNIA CONSTITUTION, THE
CALIFORNIA ELECTIONS CODE, AND THE TRANSACTIONS AND USE LAW (PART
1.6, DIVISION 2 OF THE CALIFORNIA REVENUE AND TAXATION CODE, COMMENCING WITH SECTION 7251.
Section 13. Corrections and Amendments to documents.
The City Council authorizes the City Manager, or designee, to execute all documents and agreements, and to take any and all actions necessary and appropriate to implement this Resolution, including making substantive corrections, revisions, or modifications to the Resolution, its exhibits (including the Ordinance), and related documents as may be required to carry out the intent of the City Council, comply with applicable law, or satisfy the requirements of the California Department of Tax and Fee Administration, the Fresno County Registrar of Voters, or any other governmental agency, provided that such corrections do not alter the intent of the City Council, the Resolution and its attachments.
Section 14. Severability.
If any section, subsection, sentence, clause, phrase, or portion of this Resolution or the Ordinance is held invalid, the remaining provisions shall remain in full force and effect. 10 Section 3, Item A
Section 15. Effective Date.
This Resolution shall take effect immediately upon its adoption.
Section 16. Signing Authority.
The Mayor is hereby authorized to execute this Resolution and all related documents. In the event the Mayor is unavailable or unable to execute any such document, the Mayor Pro Tempore is authorized to execute the document on the Mayor's behalf. If both the Mayor and Mayor Pro Tempore are unavailable, the City Council hereby authorizes any Councilmember designated by the City Council to execute such documents on behalf of the City.
PASSED, APPROVED AND ADOPTED this 6th day of August 2026, at a regular meeting of the Fowler City Council by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
APPROVED:
___________________________
Juan Mejia, Mayor or Designee
ATTEST:
____________________________
Angela Vasquez, City Clerk
APPROVED AS TO FORM:
By:__________________________
ROY C. SANTOS, City Attorney
Burke, Williams & Sorensen, LLP
11 Section 3, Item A
Exhibit A
Complete Text of Measure
12 Section 3, Item A
ORDINANCE NO. 2026-07
AN ORDINANCE OF THE CITY OF FOWLER IMPOSING A TRANSACTIONS AND
USE TAX TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
WHEREAS, The City Council of the City of Fowler has ordered submission of a ballot measure to the voters at the November 3, 2026, General Municipal Election proposing a one-half of one percent (0.50%) Transactions and Use Tax for general municipal purposes; and WHEREAS, Should the measure be approved by a majority of the voters, the California Department of Tax and Fee Administration requires the City to adopt an ordinance imposing the tax pursuant to the Transactions and Use Tax Law; and
WHEREAS, The City Council desires to adopt an ordinance substantially consistent with the model ordinance approved by the California Department of Tax and Fee Administration.
THE CITY COUNCIL OF THE CITY OF FOWLER DOES HEREBY ORDAIN AS FOLLOWS:
Section 3-11 is hereby added to Title 3-Finance, Chapter 5-Sales and Use Taxes of the Fowler Municipal Code to establish the City of Fowler Public Safety, Street and Infrastructure Maintenance, and Essential City Services Transactions and Use Tax.
Section 3-11.01. TITLE. This ordinance shall be known as the City of Fowler Public Safety, Street and Infrastructure Maintenance, and Essential City Services Transactions and Use Tax Ordinance. The city of Fowler hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.
Section 3-11.02. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance. For purposes of Revenue and Taxation Code section 7265, this ordinance shall be considered adopted on the date of the election in which it is approved by the qualified voters of the City.
Section 3-11.03. 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 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance 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.
13 Section 3, Item A
(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.
Section 3-11.04. CONTRACT WITH STATE. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
Section 3-11.05. 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 0.50% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.
Section 3-11.06. PLACE OF SALE. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.
Section 3-11.07. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 0.50% of the sales price of the property. The sales price shall include delivery charges 14 Section 3, Item A
when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
Section 3-11.08. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part
1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.
Section 3-11.09. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:
(a) Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:
(1) The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California; (2) The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance.
(3) In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
(i) 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; (ii) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
(4) In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
(b) The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.
15 Section 3, Item A
(1) “A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.
Section 3-11.10 PERMIT NOT REQUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.
Section 3-11.11. 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:
(i) 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
(ii) 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.
16 Section 3, Item A
(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. (5) For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. (c) There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:
(1) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance. (2) Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. (3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. (4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.
(5) For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. (6) Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. (7) "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with 17 Section 3, Item A
Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
(d) Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
Section 3-11.12. AMENDMENTS. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.
Section 3-11.13. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
Section 3-11.14. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
Section 3-11.15. EFFECTIVE DATE. This ordinance shall become effective only upon approval by a majority of Fowler voters at the November 3, 2026, election and shall become operative on July 1, 2027, in accordance with the California Revenue and Taxation Code and upon execution of an agreement with the California Department of Tax and Fee Administration.
Section 3-11.16. TERMINATION DATE. The tax imposed by this chapter shall continue in effect unless and until an ordinance terminating the levy of the tax is approved by a majority of the qualified voters of the City voting on the question at an election. The City Council shall not repeal, suspend, reduce, or otherwise terminate the tax without such voter approval, except as required by state or federal law.
Following certification of voter approval, the City shall notify the California Department of Tax and Fee Administration and complete all actions necessary to terminate administration and collection of the tax. The termination shall become operative on the first day of a calendar quarter designated in consultation with the California Department of Tax and Fee Administration.
Termination shall not affect any tax liability incurred before the operative date of termination or 18 Section 3, Item A
the authority of the City or the California Department of Tax and Fee Administration to audit, collect, refund, or otherwise administer taxes attributable to a period before that date.
PASSED AND ADOPTED by the City Fowler City Council, State of California, on August 6, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
___________________________________
Juan Mejia, Mayor or Designee
ATTEST:
____________________________________
Angela Vasquez, City Clerk
APPROVED AS TO FORM:
By:__________________________
ROY C. SANTOS, City Attorney
Burke, Williams & Sorensen, LLP
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