Uses in the Resource Conservation and Open Space District is covered by the common sense exception provided in Section 15061(b)(3) of the CEQA Guidelines because it can be seen with certainty that there is no possibility that this amendment to Section 17.16.040 may have a significant effect on the environment.
3) Adopt Resolution 2026-XX amending Section 17.16.040 of the Kingsburg Municipal Code to add “cemeteries including burial parks, columbarium and mausoleums dedicated to the permanent, perpetual interment of human remains and ancillary structures related thereto.” to the list of Conditional Uses in the Resource Conservation and Open Space District, and recommend to Council the approval of said amendment to Section 17.16.040.
Findings:
Planning Commission is the body responsible for reviewing and initiating any amendments to the Kingsburg Municipal Code. A review of the findings is part of that process. The following is staff’s recommendation to address the need for findings. On May 14, 2026 Planning Commission evaluated, discussed and affirmed the findings, below:
A. That the addition of the use to the list of conditional uses will be in accordance with the purposes of the district in which the use is proposed.
According to the newly adopted Kingsburg General Plan, the purpose of the district is to preserve open space for passive uses such as parks, low-impact recreation and preservation of natural resources. Cemeteries are meant for contemplative memorial spaces, which fit the purpose of this district.
B. That the use has the same basic characteristics as the uses permitted in the district.
Uses in the district are listed in the Kingsburg Municipal Code as Appendix “A”, such as recreation areas, parks, playgrounds, wildlife preserves, and such buildings, structures and facilities as are appropriately related. Cemeteries and other uses are ‘quiet’ and outdoors in nature, which will not conflict with allowed uses in the district, or be an objectionable land use in terms of traffic, noise, dust and the like.
C. That the use reasonably can be expected to conform with the required conditions for the district.
None of the required conditions of the district would conflict with the proposed additional uses.
D. That the use will not be detrimental to the public health, safety or welfare, or adversely affect the character of any district in which it would be located.
There is no detrimental result that is anticipated in permitting the proposed uses for this zone district. The use is listed as a Conditional Use to allow for Planning Commission, with public input, to consider conditions that may help to mitigate concerns or unplanned consequences of allowing this use.
E. That the use will not create more vehicular traffic than the volume normally created by the uses permitted in the district.
Aside from events of a onetime ceremonial nature, it is not anticipated that vehicular traffic will be an impact to surrounding zone districts.
F. That the use will not create more odor, dirt, smoke, noise, vibration, illumination, glare, unsightliness or any other objectionable influence than the amount normally created by any of the other uses permitted in the district.
There is no anticipated objectionable influence by allowing this conditional use. Every human community has places and ceremonies to memorialize past lives and have had throughout history.
G. That the use will not create any greater hazard of fire or explosion than the hazards normally created by any of the uses permitted in the district.
There are no hazards of fire or explosion anticipated by allowing this conditional use in the district.
As part of their action on this amendment, the Planning Commission recommended approval of this Kingsburg Municipal Code Amendment to the City Council. Staff prepared the required public notifications inviting residents, members of the community, and existing stakeholders to participate and provide comments about the proposed amendment to the Municipal Code at the hearing. Finally, Staff provided public notice in a newspaper of general
circulation in the City (The Business Journal) for this item to be heard by City Council at this meeting on July 15, 2026.
CEQA:
Staff has determined that the amendment to Section to Section 17.16.040 of the Kingsburg Municipal Code to add “cemeteries including burial parks, columbarium and mausoleums dedicated to the permanent, perpetual interment of human remains and ancillary structures related thereto.” to the list of Conditional Uses in the Resource Conservation and Open Space District is covered by the common sense exception provided in Section 15061(b)(3) of the CEQA Guidelines because it can be seen with certainty that there is no possibility that this amendment to Section 17.16.040 may have a significant effect on the environment.
RECOMMENDED ACTION BY CITY COUNCIL
1. Find that the amendment to Section to Section 17.16.040 of the Kingsburg Municipal Code to add “cemeteries including burial parks, columbarium and mausoleums dedicated to the permanent, perpetual interment of human remains and ancillary structures related thereto” to the list of Conditional Uses in the Resource Conservation and Open Space District is covered by the common sense exception provided in Section 15061(b)(3) of the CEQA Guidelines because it can be seen with certainty that there is no possibility that this amendment to Section 17.16.040 may have a significant effect on the environment.
2. Waive the first reading and pass to a second reading Ordinance 2026-02, Amending Section 17.16.040 of Chapter 17.16 or Title 17 of the Kingsburg Municipal Code Adding Cemeteries and Related Uses as Conditional Uses in the Resource Conservation and Open Space Zone District with the following recital constituting the first reading of the title of the Ordinance.
“AN ORDINANCE OF THE CITY OF KINGSBURG AMENDING SECTION 17.16.040 OF CHAPTER 17.16 OF TITLE 17 OF THE KINGSBURG MUNICIPAL CODE ADDING CEMETERIES AND RELATED USES AS CONDITIONAL USES IN THE RESOURCE CONSERVATION AND OPEN SPACE ZONE DISTRICT”
POLICY ALTERNATIVE(S)
1. Council could deny or revise the amendment to the Kingsburg Municipal Code.
REASON FOR RECOMMENDATION/KEY METRIC
1. Preserve the Kingsburg Experience
FINANCIAL INFORMATION
ATTACHED INFORMATION
a. Proposed Ordinance 2026-02
b. 1891 Kingsburg map indicating Cemetery location.
FISCAL IMPACT:
1. Is There A Fiscal Impact? N/A
2. Is it Currently Budgeted? N/A
3. If Budgeted, Which Line? N/A
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28 ORDINANCE NO. 2026-02
AN ORDINANCE OF THE CITY OF KINGSBURG
AMENDING SECTION 17.16.040 OF CHAPTER 17.16 OF TITLE 17 OF THE
KINGSBURG MUNICIPAL CODE
ADDING CEMETERIES AND RELATED USES AS
CONDITIIONAL USES IN THE
RESOURCE CONSERVATION AND OPEN SPACE ZONE DISTRICT
The City Council of the City of Kingsburg does hereby ordain as follows:
Section 1. Section 17.16.040 of Chapter 17.16 of Title 17 of the Kingsburg Municipal Code is amended to add the following uses as conditional uses in the Resource Conservation and Open Space zone district:
“Cemeteries, including burial parks, columbarium and mausoleums, dedicated to the permanent and perpetual internment of human remains and ancillary structures related thereto.”
Section 2. This ordinance shall take effect thirty (30) days after its passage and shall be published in the Kingsburg Recorder within fifteen (15) days after its passage.
Passed and adopted by a regular meeting of the city council of the City of Kingsburg, duly called and held on the ______ day of _______, 2026, by the following vote:
Ayes: Council Member(s):
Noes: Council Member(s):
Absent: Council Member(s):
Abstain: Council Member(s):
APPROVED:
_____________________________
Staci Smith, Mayor
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28 ATTEST: _____________________________
Abigail Palsgaard, City Clerk
STATE OF CALIFORNIA )
COUNTY OF FRESNO )ss
CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg do hereby certify that the foregoing Ordinance 2026-______ was duly introduced at a regular meeting of the City Council of the City of Kingsburg on the ___ day of _________, 2026, and it was duly passed and adopted at a regular meeting of said City Council held on the _____ day of _______, 2026.
DATED: ___________________, 2026 ____________________________________ City Clerk
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Meeting Date: 07/15/2026
Agenda Item: 10
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: Matthew E. Richardson, Special Counsel REVIEWED BY: AJH AGENDA ITEM: Consideration of Ballot Measure to Renew/Enact Public Safety Transactions and Use Tax
ACTION REQUESTED: ___Ordinance __X_Resolution ___Motion ____Receive/File EXECUTIVE SUMMARY On June 5, 2018, Kingsburg voters approved Measure E, a one percent (1%) Public Safety Sales Tax, with 72 percent voter support. The measure became effective on October 1, 2018, for a ten-year term, as specified in the original ballot language. Unless renewed by the voters, Measure E is scheduled to expire on September 30, 2028.
At its regular meetings of November 5 and November 19, 2025, the City Council discussed the potential renewal of Measure E and directed staff to proceed with the actions necessary to place a renewal measure before the voters at the June 2, 2026 statewide primary election.
The renewal of Measure E was placed on the June 2, 2026 ballot with the following ballot language:
“To renew funding to be used only for public safety services to prevent drastic reductions of police officers/firefighters/paramedics, including a second 24/7 ambulance, support School Resource Officers, maintain safety equipment, and enhance 911 emergency response; shall the City of Kingsburg’s measure extending the expiring public safety tax until repealed by voters, without increasing the voter-approved one-cent rate, raising $2.6 million annually with citizen oversight, keeping 100% of funds local for Kingsburg residents, be adopted?” The initiative required 2/3 “Yes” vote to pass. Official results show 2,537 “Yes” votes, and 718 “No” votes. With
77.94% of votes in favor, the Measure successfully passed. As such, staff is recommending council take appropriate action to certify the election results and authorize agreements related to the implementation and examinations of the transaction and use tax.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends the City Council adopt Resolution 2026-028 certifying the election results and certification of final election results from the County of Fresno with voting counts.
2. Staff recommends the City Council adopt Resolution 2026-029 authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration for implementation of a local transaction and use tax.
3. Staff recommends the City Council adopt Resolution 2026-030 authorizing examinations of transactions and use tax records.
POLICY ALTERNATIVE(S)
1. N/A
STRATEGIC GOAL(S) MET:
1. Community Safety
2. Preserving the Kingsburg Experience
3. Financial Stability
FINANCIAL INFORMATION
The original ballot measure included ~$10,000 in election expenses for Fresno County to conduct. The Fresno County Clerk has provided an initial estimate of $20,000-$25,000 for a 2026 measure. We have not yet received an invoice from Fresno County.
FINANCIAL INFORMATION:
BACKGROUND INFORMATION
Measure E is considered a transaction and use tax, which are allocated to the jurisdiction where the taxed product is received or registered (as in the case of a motor vehicle purchase). Initially, conservative estimates forecasted that Measure E would generate ~$1,000,000 annually. According to City records, receipts have exceeded those estimates by more than double since the first full year of inception. For FY25, revenues are expected to be ~$2.6mm. Since inception, the City has received over ~$14mm in cash receipts.
ATTACHED INFORMATION
1. Resolution 2026-028 certifying the election results and certification of final election results from the County of Fresno with voting counts.
2. Resolution 2026-029 authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration for implementation of a local transaction and use tax.
3. Resolution 2026-030 authorizing examinations of transactions and tax records.
FISCAL IMPACT:
1. Is There a Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? Fund 106
RESOLUTION NO. 2026-028
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG,
CALIFORNIA, RECITING THE FACTS OF THE SPECIAL MUNICIPAL ELECTION HELD ON JUNE 2, 2026, DECLARING THE RESULTS AND SUCH
OTHER MATTERS AS PROVIDED BY LAW
WHEREAS, a Special Municipal Election was held and conducted in the City of Kingsburg, California, on Tuesday, June 2, 2026, as required by law; and WHEREAS, notice of the election was given in the time, form and manner as provided by law; that voting precincts/voting centers were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in the time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in charter cities; and WHEREAS, the Fresno County Clerk/Registrar of Voters canvassed the returns of the election and has certified the results to this City Council, the results are received, attached and made a part hereof as “Exhibit A.”
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The measure voted upon at the election (Measure E) is as follows:
“To renew funding to be used only for public safety services to prevent drastic reductions of police officers/firefighters/paramedics, including a second 24/7 ambulance, support School Resource Officers, maintain safety equipment, and enhance 911 emergency response; shall the City of Kingsburg’s measure extending the expiring public safety tax until repealed by voters, without increasing the voter-approved one-cent rate, raising $2.6 million annually with citizen oversight, keeping 100% of funds local for Kingsburg residents, be adopted?”
YES
NO
SECTION 2. The whole number of ballots cast in the precincts/voting centers for Measure E, except vote by mail ballots, was 484. The whole number of vote by mail ballots cast in the City for Measure E was 3,081, making a total of 3,565 ballots cast in the City for Measure E.
SECTION 3. The number of votes given in the City at each precinct/voting center and the number of votes given in the City for and against Measure E, are listed in “Exhibit A” attached hereto and made a part hereof.
SECTION 4. The City Council does declare and determine that as a result of the election, a super majority (at least two-thirds) of voters voting on Measure E relating to levying a Transactions and Use Tax for Public Safety purposes at a rate of 1% did vote in favor of it, and that Measure E was carried and shall be deemed adopted and ratified.
SECTION 5. The City Clerk shall enter on the records of the City Council of the City, a statement of the results of the election, showing 1) The whole number of ballots cast in the City; 2) The Measure voted upon; 3) The number of votes given at each precinct/voting center for and against Measure E; and 4) The total number of votes given for and against Measure E.
SECTION 6 That 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 ON 15th Day of July 2026.
ATTEST:
_________________________________
Abigail Palsgaard, MMC
City Clerk
Exhibit A
RESOLUTION NO. 2026 – 029
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF KINGSBURG
AUTHORIZING THE CITY MANAGER TO EXECUTE
AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX.
WHEREAS, on June 2, 2026 the City Council approved Ordinance No. 2026-01 amending the City Municipal Code and providing for a local transactions and use tax; and WHEREAS, the California Department of Tax and Fee Administration (Department) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and
WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and
WHEREAS, the Department requires that the City enter into a “Preparatory Agreement” and an “Administrative Agreement” prior to implementation of said taxes, and WHEREAS, the Department requires that the City Council authorize the agreements; NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Kingsburg that the “Preparatory Agreement” attached as Exhibit A and the “Administrative Agreement” attached as Exhibit B are hereby approved and the City Manager is hereby authorized to execute each agreement. **************************
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the ____ day of July, 2026 by the following vote:
AYES: Council Member(s):
NOES: Council Member(s):
ABSTAIN: Council Member(s):
ABSENT: Council Member(s):
___________________________________
Abigail Palsgaard, City Clerk
City of Kingsburg
(Rev. 07/24) 1
AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE
CITY'S TRANSACTIONS AND USE TAX ORDINANCE
In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of Kingsburg, hereinafter called City, and the CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, hereinafter called Department, do agree as follows:
1. The Department agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City.
2. City agrees to pay to the Department at the times and in the amounts hereinafter specified all of the Department's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Department's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Department's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance.
These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code.
3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Department. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City.
4. Any dispute as to the amount of preparatory costs incurred by the Department shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final.
5. Preparatory costs incurred by the Department shall be billed by the Department periodically, with the final billing within a reasonable time after the operative date of the ordinance.
City shall pay to the Department the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received.
6. The amount to be paid by City for the Department's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.) 2 7. Communications and notices may be sent by first class United States mail or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail. Communications and notices to be sent to the Department shall be addressed to:
California Department of Tax and Fee Administration
P.O. Box 942879 MIC: 27
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to City shall be addressed to:
City of Kingsburg
1401 Draper Street
Kingsburg, California 93631
Attention: Finance Director
8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Department has received all payments due from City under the terms of this agreement.
CITY OF KINGSBURG CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Alexander J. Henderson_________________
(Typed Name) Date: _______________________________
City Manager_________________________
(Title)
Date: __July ____, 2026________________
Draft: 2026-06-10
AGREEMENT FOR STATE ADMINISTRATION
OF CITY TRANSACTIONS AND USE TAXES
The City Council of the City of Kingsburg has adopted, and the voters of the City of Kingsburg (hereafter called “City” or “District”) have approved by the required majority vote, the City of Kingsburg Transactions and Use Tax Ordinance (hereafter called “Ordinance”), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the California State Department of Tax and Fee Administration, (hereinafter called the “Department”) and the City do agree as follows:
ARTICLE I
DEFINITIONS
Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following:
1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section 7285.91, and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.
2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No. 2026-01, as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2.
ARTICLE II
ADMINISTRATION AND COLLECTION
OF CITY TAXES
A. Administration. The Department and City agree that the Department shall perform exclusively all functions incident to the administration and operation of the City Ordinance. 2 B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Department pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled.
C. Transmittal of money.
1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter.
2. For periods subsequent to the expiration date of the tax whether by City’s self-imposed limits or by final judgment of any court of the State of California holding that City’s ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter.
3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement.
D. Rules. The Department shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder.
E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Department shall give no preference in applying money received for state sales and use taxes, state-administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear. 3 F. Security. The Department agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears.
The Department shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Department.
G. Records of the Department.
When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City to examine the records of the Department, including the name, address, and account number of each seller holding a seller’s permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Department's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.
H. Annexation. City agrees that the Department shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Department. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary.
ARTICLE III
ALLOCATION OF TAX
A. Allocation. In the administration of the Department's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code:
1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion 4 of the Department, to all districts with which the Department has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers.
2. All district taxes collected as a result of determinations or billings made by the Department, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self-declared district taxes for the period for which the determination, billing, refund or credit applies.
B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Department in determining the place of use.
ARTICLE IV
COMPENSATION
The City agrees to pay to the Department as the State's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the City.
ARTICLE V
MISCELLANEOUS PROVISIONS
A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail.
5 Communications and notices to be sent to the Department shall be addressed to:
California State Department of Tax and Fee Administration P.O. Box 942879
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the City shall be addressed to:
City of Kingsburg
1401 Draper Street
Kingsburg, California 93631
Attention: Finance Director
Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above.
B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on January 1, 2027. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance.
C. Notice of Repeal of Ordinance. City shall give the Department written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal. 6 ARTICLE VI
ADMINISTRATION OF TAXES IF THE
ORDINANCE IS CHALLENGED AS BEING INVALID
A. Impoundment of funds.
1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest-bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non-appealable judgment that the tax is valid.
2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Department the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non-appealable.
B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that:
1. Department may retain all payments made by City to Department to prepare to administer the City Ordinance.
2. City will pay to Department and allow Department to retain Department's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement.
3. City will pay to Department or to the State of California the amount of any taxes plus interest and penalties, if any, that Department or the State of California may be required to rebate or refund to taxpayers.
4. City will pay to Department its costs for rebating or refunding such taxes, interest, or penalties. Department's costs shall include its additional cost for developing procedures for processing 7 the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code.
5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City.
6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final.
7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Department costs incurred in making those refunds.
CITY OF KINGSBURG CALIFORNIA STATE DEPARTMENT OF
TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Alexander J. Henderson________________
(Typed Name) Date: _______________________________
City Manager
(Title)
July ______, 2026
(Date)
RESOLUTION NO. 2026–030
A Resolution of the City Council of the City of Kingsburg Authorizing Examination of Transactions and Use Tax Records
WHEREAS, pursuant to Ordinance Number 2026 – 01, the City of Kingsburg (City) entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of transactions and use taxes; and WHEREAS, pursuant to Ordinance Number 2026 – 01, Revenue and Taxation Code section 7270, the City entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of transactions and use taxes; and
WHEREAS, the City Council of the City of Kingsburg deems it desirable and necessary for authorized officers, employees and representatives of the City to examine confidential transactions and use tax records of the Department pertaining to transactions and use taxes collected by the Department for the City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and Section 7056.5 of the California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, the transactions and use tax records of the Department;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG HEREBY RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager, and Finance Director, or other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the City with authority to examine transactions and use tax records of the Department pertaining to transactions and use taxes collected for the City by the Department pursuant to the contract between the City and the Department.
Section 2.
The information obtained by examination of Department records shall be used only for purposes related to the collection of transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
(a) Public Safety
(b) Budget Planning
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
Section 3. That Avenu Insights & Analytics/MuniServces is hereby designated to examine the transactions and use tax records of the Department pertaining to transactions and use taxes collected for the City by the Department. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the City and the Avenu Insights & Analytics/MuniServces :
a) has an existing contract with the City to examine those transactions and use tax records; b) is required by that contract to disclose information contained in, or derived from, those transactions and use tax records only to the officer or employee authorized under Section 1 of this resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those transactions and use tax records, after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of City transactions and use taxes by the Department pursuant to the contract between the City and the Department and for those purposes relating to the governmental functions of the City listed in section 2 of this resolution.and for those purposes relating to the governmental functions of the City listed in section 2 of this resolution.
Section 4. That this resolution supercedes all prior resolutions of the City Council of the City of Kingsburg adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
Introduced, approved and adopted this 15th day of July 2026.
ATTEST: (s) ___________________________ (s) ____________________________ City Clerk Mayor
I, Abigial Palsgaard, City Clerk of the City of Kingsburg, California, DO HEREBY CERTIFY that the foregoing resolution was duly introduced, approved and adopted by the City Council of the City of Kingsburg, at a regular meeting of said Council held on the 15th day of July, 2026, by the following roll call vote:
Ayes: (Names of Councilmembers)
Noes: (Names of Councilmembers)
Absent: (Names of Councilmembers)
(s) _______________________________
Abigail Palsgaard, City Clerk
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: Abigail Palsgaard, City Clerk REVIEWED BY: AJH AGENDA ITEM: Backyard Chicken Ordinance
ACTION REQUESTED: ___Ordinance ___Resolution ____Motion ____Receive/File
EXECUTIVE SUMMARY
Recently, Council Member North approached staff and council regarding bring an ordinance to allow backyard chickens within our city limits. Staff has reached out to neighboring cities for their best practices and has drafted a proposed ordinance for consideration. Currently Farmersville, Madera, Lindsay, Exeter, Woodlake, Porterville and Huron all allow backyard chickens.
Proposed Chicken Regulations:
• The ordinance would allow up to five (5) hens on single-family residential properties within the city, while prohibiting roosters except on properties zoned Urban Reserve (UR) or Residential Acreage (RA). • Chickens must be housed in a covered, predator-resistant coop located in the fenced rear yard, with a maximum coop size of 120 square feet and an attached enclosed outdoor run. C • oops must meet applicable City codes and be properly ventilated and maintained. • Chickens must be confined to the coop overnight and provided daytime access to the enclosed run. • Feed must be stored in rodent-proof containers, and coops and surrounding areas must be kept clean and sanitary to prevent odors, pests, and other nuisance conditions. • Coops and runs must generally be located at least 30 feet from neighboring residences unless adjacent property owners provide written consent or the properties are under common ownership. • Chickens may only be kept for personal, non-commercial use, and the sale of eggs, breeding, and other commercial activities are prohibited. The ordinance also prohibits slaughtering chickens on residential properties except as directed by a governmental official.
Violations would be subject to the City's existing municipal code enforcement provisions.
RECOMMENDED ACTION BY CITY COUNCIL
1. Waive the first reading and pass to a second reading Ordinance 2026-03, An Ordinance Of The City Of Kingsburg Adding Section 6.04.130 To Chapter 6.04 Of Title 6 Of The Kingsburg Municipal Code Pertaining To Keeping Of Chickens In The City Limits with the following recital constituting the first reading of the title of the Ordinance:
“AN ORDINANCE OF THE CITY OF KINGSBURG ADDING SECTION 6.04.130 TO CHAPTER 6.04 OF TITLE 6 OF THE KINGSBURG MUNICIPAL CODE PERTAINING TO KEEPING OF CHICKENS IN THE CITY LIMITS”
POLICY ALTERNATIVE(S)
1. Give staff direction for additions or changes.
2. Choose to not move forward with the Backyard Chicken Ordinance.
STRATEGIC GOAL(S) MET:
1. Community Engagement
FINANCIAL INFORMATION
Meeting Date: 07/15/2026
Agenda Item: 11
PRIOR ACTION/REVIEW
In 2016, the Council considered allowing backyard chickens within city limits but ultimately decided to keep the existing prohibition in place. In May 2026, Council gave consensus to bring the item back for consideration.
BACKGROUND INFORMATION
Over the years, staff has received periodic requests from residents seeking permission to keep backyard chickens.
Staff is aware that some residents currently keep chickens, with the majority of complaints received related noise complaints stemming from roosters. Since the implementation of GovPilot for code enforcement tracking approximately three years ago, the City has investigated seven cases related to backyard chickens.
ATTACHED INFORMATION
1. Ordinance 2026-03
FISCAL IMPACT:
1. Is There A Fiscal Impact? No
2. Is it Currently Budgeted? No
3. If Budgeted, Which Line? N/A
Draft: 2026-07-08
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28 ORDINANCE NO. 2026-xxx
AN ORDINANCE OF THE CITY OF KINGSBURG
ADDING SECTION 6.04.130 TO CHAPTER 6.04 OF TITLE 6 OF THE
KINGSBURG MUNICIPAL CODE
PERTAINING TO KEEPING OF CHICKENS IN THE CITY LIMITS
The City Council of the City of Kingsburg does hereby ordain as follows:
Section 1. Section 6.04.130 is added of Chapter 6.04 of Title 6 of the Kingsburg Municipal Code as follows:
“6.04.130 Keeping Chickens Within the City Limits.
A. Notwithstanding the provisions of the Kingsburg Municipal Code to the contrary, a total of five (5) chicken hens may be kept on a single-family residential property (“Chicken Property”) only in accordance with the provisions of this Section 6.04.130.
Roosters are not permitted within the City limits except on those single-family residential properties having a zoning designation of UR (Urban Reserve) or RA (Residential Acreage).
B. In order to keep chickens on a Chicken Property:
1. The chickens must be housed in a covered, predator-resistant chicken coop or chicken house (“Chicken Coop”).
2. The Chicken Coop must be located in the fenced rear yard of the Chicken Property conforming to all City codes, requirements, standards and specifications.
3. The Chicken Coop shall not be in excess of one hundred twenty (120) square feet in floor space;
4. The Chicken Coop must be properly ventilated, and designed to be easily accessed, cleaned, and maintained.
5. The Chicken Coop must be located adjacent to an outdoor fenced-in area not less than six square feet in size to allow the chickens to be outdoors. The fencing must be adequate to prohibit the chickens from leaving the fenced-in area and to protect them from predators.
6. From dawn to dusk, the chickens shall have access to the outdoor fenced-in area. From dusk to dawn the chickens must remain in the Chicken Coop.
Draft: 2026-07-08
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28 7. The Chicken Property, the Chicken Coop and outdoor fenced-in area shall be kept in a neat, clean and sanitary condition at all times and any chicken waste, feathers, and other waste must be removed from the Chicken Property on a regular basis and in a sanitary manner, but at least weekly, to prevent offensive odors or buildup of chicken waste.
8. The Chicken Coop and the outdoor fenced-in area must be located at least thirty (30) feet from any residence located on any properties adjacent to the Chicken Property: (i) unless the adjacent property is owned by the same person or entity as the Chicken Property; or (ii) the owner or keeper of the chickens obtains the written consent of each landowner owing land adjacent to the Chicken Property consenting to the location of the Chicken Coop and outdoor fenced-in area less than 30 feet from the adjacent landowners residence.
9. No chicken shall be killed on the Chicken Property except at the direction of any state, county or local official.
10. Chickens shall be kept solely for personal, non-commercial use. The sale of eggs, breeding, or other commercial activities is prohibited.
11. Feed shall be stored in rodent-proof containers.
12. Coops, runs, and surrounding areas shall be maintained in a clean and sanitary condition and free from excessive odors, insects, rodents, and other conditions that constitute a public nuisance.
C. The keeping of chickens shall not create a public nuisance, including but not limited to excessive noise, offensive odors, unsanitary conditions, or other conditions that adversely affect neighboring properties. The City may require corrective action or removal of the chickens if such nuisance is not abated.
D. The violation or failure to comply with any provision of this Section 6.04.130 shall constitute a violation of the City’s Municipal Code. Any such violations will be enforced in accordance with the provisions of Section 17.92 of Title 17 of the City’s Municipal Code.” Section 2. This ordinance shall take effect thirty (30) days after its passage and shall be published in the Kingsburg Recorder within fifteen (15) days after its passage.
Passed and adopted by a regular meeting of the city council of the City of Kingsburg, duly called and held on the ______ day of _______, 2026, by the following vote:
Ayes: Council Member(s):
Draft: 2026-07-08
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Absent: Council Member(s):
Abstain: Council Member(s):
APPROVED:
_____________________________
Staci Smith, Mayor
ATTEST: _____________________________
Abigail Palsgaard, City Clerk
STATE OF CALIFORNIA )
COUNTY OF FRESNO )ss
CITY OF KINGSBURG )
I, Abigail Palsgaard, City Clerk of the City of Kingsburg do hereby certify that the foregoing Ordinance 2026-______ was duly introduced at a regular meeting of the City Council of the City of Kingsburg on the ___ day of _________, 2026, and it was duly passed and adopted at a regular meeting of said City Council held on the _____ day of _______, 2026.
DATED: ___________________, 2026 ____________________________________ City Clerk
To: Mayor & City Council
From: Corina Padilla
Date : July 9, 2026
Subject: Crime Statistics Summary for April, May, and June • Part I Crimes 29.
• Other Offenses 98.
• Number of arrests 67.
• Traffic collisions 16.
• Traffic citations issued 133.
• Truck citations issued on 18th Ave 12.
• Online Reports 15.
We continue to use Facebook, X, and Instagram as situations warrant, to keep our citizens informed.
City of Kingsburg
Police department
1300 California Street, Kingsburg, CA 93631 (559) 897-4418 Shaun Stephens
Chief of Police
Kingsburg Police Department
2025/2026 Crime and Activity Report
Year Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total 2025/2026 2025 Total 14 5 11 14 9 14 67 %Change
2026 Total 9 11 6 9 9 11 55 -18.00%
0 2
4 6
8 10
12 14
16 Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
2025/2026 Part I Comparison
2025 Total 2026 Total
Kingsburg Police Department
2026 Calls for Service
Initiated Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total Officers and
Citizen %
Breakdown
Officer 331 238 179 299 352 363 1762 34%
Citizen 567 523 644 599 559 584 3476 66%
TOTAL 898 761 823 898 911 947 5238
Average Calls 30 27 27 30 29 32
0 100
200
300
400
500
600
700
1 2 3 4 5 6 7 8 9 10 11 12
2026 Calls for Service
Officer Citizen
Kingsburg Police Department
2026 Crime and Activity Report
Part I Crimes Jan Feb Mar April May June July Aug Sept Oct Nov Dec Total Monthly % Change Homicide 0 0 0 0 0 0 0 0%
Rape 0 0 0 0 0 1 1 100%
Robbery 0 0 0 0 0 0 0 0%
Agg. Assaults 1 3 1 3 1 1 10 0%
Burglary 1 1 3 1 1 1 8 0%
Larceny 6 4 2 5 6 6 29 0%
GTA 1 3 0 0 1 2 7 100%
2026 Total 9 11 6 9 9 11 0 0 0 0 0 0 55 22%
0 0
0 1
2 3
4 5
6 7
JAN FEB MAR APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC
Homicide
Rape
Robbery
Agg. Assaults
Burglary
Larceny
GTA
Kingsburg Police Department
2026 Crime and Activity Report
Part 1 Crimes Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Total Murder 0 0 0 0 0 0 0 0 0 0 0 0 0
Rape 0 0 0 0 0 1 0 0 0 0 0 0 1
Robbery 0 0 0 0 0 0 0 0 0 0 0 0 0
Aggravated Assaults 1 3 1 3 1 1 0 0 0 0 0 0 10
Burglary 1 1 3 1 1 1 0 0 0 0 0 0 8
Theft 6 4 2 5 6 6 0 0 0 0 0 0 29
Auto Theft 1 3 0 0 1 2 0 0 0 0 0 0 7
Total 9 11 6 9 9 11 0 0 0 0 0 0 55
Arson 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Offenses:
Vandalism 7 5 3 4 4 6 0 0 0 0 0 0 29
Simple Assault 6 5 9 6 6 3 0 0 0 0 0 0 35
Sex Offense 1 2 0 1 0 1 0 0 0 0 0 0 5
Child Abuse 0 0 1 0 0 0 0 0 0 0 0 0 1
Narcotic Violations 5 4 2 4 3 2 0 0 0 0 0 0 20
Other Felonies 3 2 4 3 5 2 0 0 0 0 0 0 19
Other Misdemeanors 11 9 14 14 16 18 0 0 0 0 0 0 82
Totals 33 27 33 32 34 32 0 0 0 0 0 0 191
Other Statistics:
Incident Reports 47 40 56 40 33 43 0 0 0 0 0 0 259
Online Reports 10 6 12 7 5 3 0 0 0 0 0 0 43
Traffic Collision- Fatal 0 1 0 0 0 0 0 0 0 0 0 0 1
Traffic Collision- Injury 1 1 0 2 3 2 0 0 0 0 0 0 9
Traffic Collision- Non-Injury 3 3 4 3 4 2 0 0 0 0 0 0 19 Total 61 51 72 52 45 50 0 0 0 0 0 0 331
Calls for Service 898 761 823 898 911 947 0 0 0 0 0 0 5,238 Arrests
Felony Adults 6 6 6 10 6 2 0 0 0 0 0 0 36
Misdemeanor Adults 17 9 10 6 19 19 0 0 0 0 0 0 80
Felony Juveniles 0 7 1 1 3 0 0 0 0 0 0 0 12
Misdemeanor Juveniles 3 0 1 0 1 0 0 0 0 0 0 0 5
Total 26 22 18 17 29 21 0 0 0 0 0 0 133
Traffic Citation Total 70 43 26 43 53 37 0 0 0 0 0 0 272 Truck Citations 18th 11 5 0 1 5 6 0 0 0 0 0 0 28
Motorcycle Hours 112 95 82 121 146 136 0 0 0 0 0 0 692
Volunteer Hours:
Public Safety Volunteer 23.5 34.5 62 135.5 13.5 23.5 0 0 0 0 0 0 292.5 Police Intern 1.5 52.5 80.5 78 49.5 53.5 0 0 0 0 0 0 315.5 Total 25 87 142.5 213.5 63 77 0 0 0 0 0 0 608
Total Facebook Followers 9,000 9,100 9,200 9,200 9,200 9,300 0 0 0 0 0 0 0 Total X Followers 236 235 235 235 234 234 0 0 0 0 0 0 0 Total Instagram Followers 2,800 2,831 2,855 2,900 2,930 2,941 0 0 0 0 0 0 0