CITY OF LA PUENTE
CITY COUNCIL MEETINGS
How to Listen Live to the Meeting
Live Audio/Video: Visit the City’s website at https://lapuente.org/agenda/ and click “View Event” for the current meeting to listen live.
Spanish Translation/Interpretation Services:
The City provides live Spanish translation and interpretation services. To access translation during the meeting, scan the QR Code below or visit https://attend.wordly.ai/join/FWOP-2761.
Spanish interpreting is also available at City Council meetings upon request. Simultaneous interpretation (English-to-Spanish) is provided for listening to the meeting. Consecutive interpretation (Spanish-to-English) is available for anyone speaking during oral communications. Use of City-provided interpreters is optional; you may bring your own interpreter. Please note that due to the variety of dialects and regional differences, the City cannot guarantee interpretation in every dialect and disclaims liability related to such services.
How to Submit Public Comment
All public comments are subject to the same Rules of Decorum as speakers at City Council meetings.
In Person: Public comments may be provided in-person at City Hall, 15900 E. Main Street.
In Writing: Written comments may be emailed to [email protected] at least 2 hours before the meeting start time. Email comments will be distributed to the City Council and become part of the official record, but they not be read aloud during the meeting. Please include “PUBLIC COMMENT” in the subject line to ensure your message is properly received by the Council and City staff.
Availability
Any writings or documents provided to a majority of the City Council/Successor Agency regarding items on this agenda will be made available for public inspection at the City Clerk’s Office at City Hall located at 15900 E. Main Street and at the Reference Desk at the La Puente Library located at 15920 E. Central during normal business hours. In addition, such writings and documents will be posted on the City’s website at www.lapuente.org.
Americans with Disabilities
In accordance with the Americans with Disabilities Act (ADA), individuals requiring special assistance to participate in a City meeting or to access other City services should contact the City Clerk’s Office at (626) 855-1500. Providing notice at least 48 hours before a regular meeting, 24 hours before a special meeting, or prior to the time services are needed will help City staff make reasonable arrangements.
Meeting Times
City Council meetings shall adjourn no later than 10:30 p.m., unless a majority of members approve a motion to extend the meeting to consider remaining agenda items or newly added items in accordance with the Ralph M. Brown Act (Government Code Section 54950, et seq.). (Ordinance No. 95-727).
CITY OF LA PUENTE
REUNIONES DEL CONCEJO MUNICIPAL
Cómo escuchar la reunión en vivo
Audio en vivo: visite el sitio web de la ciudad en https://lapuente.org/agenda/ y haga clic en "Ver evento" para escuchar la reunión en vivo.
Servicios de traducción/interpretación en español:
La Ciudad ofrece traducción e interpretación en vivo en español. Para acceder a la traducción durante la reunión, escanee el código QR a continuación o visite https://attend.wordly.ai/join/FWOP-2761.
La interpretación en español también está disponible en las reuniones del Concejo Municipal bajo solicitud. Hay interpretación simultánea (inglés-español) para escuchar la reunión y interpretación consecutiva (español a ingles) para cualquier persona que durante las comunicaciones orales. El uso de intérpretes proporcionados por la Ciudad es opcional; puede traer su propio intérprete. Tenga en cuenta que, debido a la variedad de dialectos y diferencias regionales, la Ciudad no puede garantizar interpretación en todos los dialectos y se exime de cualquier responsabilidad que supuestamente surja de dichos servicios.
Cómo enviar comentarios públicos
Todos los comentarios públicos están sujetos a las mismas reglas de decoro que los oradores en las reuniones del Concejo Municipal.
En persona: Los comentarios públicos pueden presentarse en persona en el Ayuntamiento, 15900 E. Main Street.
Por escrito: Los comentarios escritos pueden enviarse por correo electrónico a [email protected] al menos 2 horas antes del inicio de la reunión. Los comentarios por correo electrónico se distribuirán al Concejo Municipal y formarán parte del registro oficial, pero no se leerán en voz alta durante la reunión. Por favor, incluya “COMENTARIO PÚBLICO” en la línea se asunto para asegurar que su mensaje sea recibido correctamente por el Concejo y el personal de la Ciudad.
Disponibilidad
Cualquier escrito o documento proporcionado a la mayoría del Concejo Municipal o de la Agencia Sucesora sobre los temas de la agenda estará disponible para revisión pública en la Oficina de la Secretaria Municipal, Ayuntamiento, 15900 E. Main Street, y en el Mostrador de Referencia de la Biblioteca de La Puente, 15920 E. Central. Además, dichos escritos y documentos se publicarán en el sitio web de la Ciudad: www.lapuente.org.
Personas con Discapacidades
De acuerdo con la Ley de Estadounidenses con Discapacidades (ADA), cualquier persona que necesite asistencia especial para participar en una reunión de la Ciudad o acceder a otros servicios municipales debe comunicarse con la Oficina del Secretario Municipal al (626) 855-1500. Proporcionar aviso con al menos 48 horas de anticipación para reuniones regulares, 24 horas para reuniones especiales o antes del momento en que se necesiten los servicios, ayudará al personal de la Ciudad a hacer los arreglos razonables necesarios.
Horario de las Reuniones
Las reuniones del Concejo Municipal normalmente finalizarán a las 10:30 p.m., a menos que la mayoría de los miembros apruebe una moción para extender la reunión y considerar los asuntos restantes de la agenda o los nuevos asuntos añadidos, de acuerdo con la Ley Ralph M. Brown (Código de Gobierno Sección 54950, y siguientes) (Ordenanza No. 95-727).
CC/SA Agenda Page 1 of 2 March 4, 2026
NOTICE AND CALL AND AGENDA
SPECIAL MEETING OF THE
LA PUENTE
COUNCIL CHAMBERS
15900 EAST MAIN STREET, LA PUENTE
MARCH 4, 2026 AT 6:00 PM
NOTICE IS HEREBY GIVEN that a Special Meeting of the City Council of the City of La Puente is hereby called to be held on Tuesday, March 4, 2026, commencing at 6:00 PM, in City Council Chambers, 15900 E. Main Street, La Puente, CA 91744.
The public will be provided an opportunity to provide public comment on the items listed on the agenda. The business to be discussed is as follows:
CALL TO ORDER
ROLL CALL
COUNCIL/AGENCY MEMBERS: Klinakis, Munoz, Argudo, Mendoza, Quinones
PLEDGE OF ALLEGIANCE
ORAL COMMUNICATIONS
If you wish to address the City Council/Successor Agency on an item other than a public hearing matter, please complete the Request for Oral Presentation form and submit it to the City Clerk no later than prior to the conclusion of the first speaker’s remarks. All speakers are requested to observe the City's Rules of Decorum when addressing the City Council (LPMC section
2.04.120.).
B. PUBLIC HEARINGS BEFORE THE CITY COUNCIL
B.2 CONTINUED FROM THE FEBRUARY 24, 2026, REGULAR CITY COUNCIL MEETING - CONSIDERATION OF APPROVAL OF A RESOLUTION CALLING A JUNE 2, 2026 SPECIAL
ELECTION TO SUBMIT TO LA PUENTE VOTERS A BALLOT MEASURE TO INCREASE THE CITY’S EXISTING 1/2% TRANSACTIONS AND USE TAX, REQUESTING CONSOLIDATION
WITH AND ASSISTANCE FROM THE REGISTRAR FOR LOS ANGELES COUNTY, ESTABLISHING OTHER PROCEDURES; MAKING FINDINGS REQUIRED BY ARTICLE XIIIC, SECTION 2(B) OF THE CALIFORNIA CONSTITUTION; AND SUBMITTING FOR FIRST
READING AN ORDINANCE EFFECTUATING THE PROPOSED TAX INCREASE SUBJECT TO
VOTER APPROVAL
Staff Recommendation: (1) Adopt Resolution No. 26-5975 to place a measure on the June 2, 2026, ballot and make findings required by Article XIIIC, Section 2(b) of the California Constitution; and (2) Approve for first reading Ordinance No. 26-995 effectuating the same subject to voter approval of the contemplated ballot measure.
ORAL COMMENTS FROM COUNCIL
ORAL COMMENTS FROM STAFF
ADJOURNMENT
CC/SA Agenda Page 2 of 2 March 4, 2026
Dated: March 2, 2026
_________/s/__________
Charlie Klinakis, Mayor
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS.
CITY OF LA PUENTE )
AFFIDAVIT OF POSTING
I, Martha Torres, City Clerk for the City of La Puente, hereby certify that a copy of the Notice and Call of a Special Meeting of the La Puente City Council, to be held on March 4, 2026, commencing at 6:00 PM, was posted in accordance with all applicable laws and provided not less than twenty-four hours before the time of the meeting to the City Council.
I declare under penalty of perjury that the foregoing is true and correct.
Dated: March 2, 2026
_________/s/__________
Martha Torres, MPA, CMC, City Clerk
City of La Puente
Agenda Report
Agenda Item No. B.2
To: Mayor and City Council For meeting of: March 4, 2026 From: Bob Lindsey, City Manager
By: Susie Altamirano, City Attorney
Subject: CONTINUED FROM THE FEBRUARY 24, 2026, REGULAR CITY COUNCIL MEETING - CONSIDERATION OF APPROVAL OF A RESOLUTION CALLING A JUNE 2, 2026
SPECIAL ELECTION TO SUBMIT TO LA PUENTE VOTERS A BALLOT MEASURE TO INCREASE THE CITY’S EXISTING 1/2% TRANSACTIONS AND USE TAX,
REQUESTING CONSOLIDATION WITH AND ASSISTANCE FROM THE REGISTRAR FOR LOS ANGELES COUNTY, ESTABLISHING OTHER PROCEDURES; MAKING FINDINGS REQUIRED BY ARTICLE XIIIC, SECTION 2(B) OF THE CALIFORNIA CONSTITUTION; AND SUBMITTING FOR FIRST READING AN ORDINANCE
EFFECTUATING THE PROPOSED TAX INCREASE SUBJECT TO VOTER APPROVAL
BACKGROUND/DISCUSSION
On November 6, 2018, La Puente voters approved a ballot measure establishing a half percent (1/2%) transactions (sales) and use tax which is an add-on to the general sales tax paid by purchasers of goods in La Puente. The transactions and use tax is collected on the City’s behalf by the California Department of Tax and Fee Administration (“CDFTA”) in the same manner and at the same time sales taxes are generally collected.
Last month, the Los Angeles County Board of Supervisors also placed 1/2% transactions and use tax measure on the ballot. If approved the increase will apply to purchases made in the City of La Puente. Under State laws governing the establishment of transactions and use taxes by counties, cities and special districts, the maximum cumulative percentage that may be added above the general sales tax is 2%. (Rev. & Taxation Code section 7251.1.) On occasion, counties and cities are able to secure special legislation that allows them to establish or increase a transactions and use tax rate without the increase counting against the 2% limit established by State law. Although, the County of Los Angeles has been able to secure such legislation in the past and is currently seeking legislation to exempt its latest tax proposal from the 2% cap, it is not a given that such legislation will be granted. If not, and if the County measure were to be approved without a City measure also appearing on the ballot, the County’s tax would absorb the remaining 1/2% currently available to the City and lock the City into its current rate.
As a general proposition, if the City were to place its own tax measure on the June 2, 2026, ballot and the County measure were to fail, the City would capture the remaining 1/2% thereby locking out the County from absorbing the remaining half percent available under State law. If the County is able to secure special legislation exempting its increase from the 2% cap and if the County measure and the City measure were both approved, both taxes would go into effective with the County’s increase layered on top of the City’s increase.
It is an open question as to how the issue would be resolved if both measures passed without the County having secured special legislation. The CDFTA has signaled that it would throw the question to the California Secretary of State to issue a legal opinion that would decide how to reconcile both measures.
Agenda Report – Transactions and Use Tax Measure
For Meeting of March 4, 2026
Given the uncertainty surrounding the County’s ability to obtain special legislation and whether the County measure would even be approved by voters, it is proposed that the City Council consider a measure to place on the June 2, 2026 ballot that allows the City to protect the remaining 1/2% for the City but give the City the option to refrain from imposing the increase if the County measure fails outright or if the County measure is approved but subject to special legislation that exempts it from the 2% cap and preserves the City’s ability to absorb the remaining 1/2% at a future date should later County measures or later measures from other agencies with similar taxing authority threaten to absorb the remaining 1/2%. The attached measure materials, modeled after a similar, successful measure placed by the City of Beverly Hills in 2020, gives the City the ability to protect the remaining 1/2% for the City with the flexibility of allowing the City to suspend such increase if no other taxing entity poses a threat to take the remaining 1/2% for itself.
The deadline for calling an election and delivering materials calling the election to the County Registrar is Friday, March 6, 2026. Because this is a tax measure placed on a special election ballot, it is also necessary for the City Council to make a unanimous finding of fiscal emergency by members present for the vote as required by Article XIIIC, Section 2(b) of the California Constitution. Because of separate statues governing the place of general taxes and transactions and use taxes on the ballot require a supermajority of 4 Council members to place such measures on any ballot, unanimity of only 3 City Council members present would not be sufficient to place the matter on the June 2, 2026, ballot. The requisite findings of fiscal emergency appear in the resolution accompanying this staff report.
FISCAL IMPACT
It is anticipated that the cost of placing a measure on the June 2, 2026, ballot will be approximately $119,306.25. The estimate does not represent fixed fees and the actual amounts billed by the Los Angeles County Registrar-Recorder/County Clerk's office may vary.
RECOMMENDATION
(1) Adopt Resolution No. 26-5975 to place a measure on the June 2, 2026, ballot and make findings required by Article XIIIC, Section 2(b) of the California Constitution; and (2) Approve for first reading Ordinance No. 26-995 effectuating the same subject to voter approval of the contemplated ballot measure.
ATTACHMENTS
A. Transactions and Use Tax Measure Resolution
B. Transactions and Use Tax Measure Ordinance
RESOLUTION NO. 26-5975 PAGE 1 OF 8 ______________, 2026 RESOLUTION NO. 26-5975
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA
PUENTE (1) DECLARING A FISCAL EMERGENCY WITHIN
THE MEANING OF ARTICLE XIIIC, SECTION 2 OF THE
CALIFORNIA CONSTITUTION; (2) CALLING AND GIVING
NOTICE OF A JUNE 2, 2026 SPECIAL ELECTION FOR THE
SUBMISSION OF A BALLOT MEASURE TO LA PUENTE
VOTERS INCREASING THE CITY’S CURRENT HALF
PERCENT (1/2%) TRANSACTIONS AND USE TAX TO A NEW
RATE OF [THREE-QUARTERS OF A (3/4%)] [ONE PERCENT
(1%)]; (3) REQUESTING CONSOLIDATION OF SAID SPECIAL
ELECTION WITH THE COUNTY-ADMINISTERED ELECTION
OF THE SAME DATE; (4) REQUESTING THAT THE
REGISTRAR-RECORDER/COUNTY CLERK PROVIDE
SPECIFIC ELECTION ADMINISTRATION SERVICES; AND (5)
SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS
AND REBUTTALS REGARDING THE BALLOT MEASURE AND
DIRECTING PREPARATION OF AN IMPARTIAL ANALYSIS
WHEREAS, pursuant to Revenue and Taxation Code Section 7285.9 et seq., the City has the authority to increase its existing local transaction and use tax; and WHEREAS, pursuant to Elections Code Section 9222, the La Puente City Council (“City Council”) has the authority to submit measures to be considered by La Puente voters at special municipal elections; and
WHEREAS, pursuant to Chapter 2.34 (Public Safety, Vital Services Neighborhood Protection Measure) of Title 2 (Administration) of the La Puente Municipal Code, the City currently levies a voter-approved half cent (or 1/2%) transactions and use tax, the proceeds of which are deposited into the general fund to be used for any governmental or public purpose; and WHEREAS, the City’s existing 1/2% transactions use tax generates approximately $____M in general fund revenues each year; and an increase of the transactions and use tax rate to [(3/4%] [(1%] will generate an additional [$1.8M] [$M] annually; WHEREAS, the City Council now calls a June 2, 2026 special municipal election, to submit to La Puente voters a ballot measure (hereinafter, the “Measure”) to adopt an ordinance that increases the City’s transactions and use tax rate, currently set at a half percent (1/2%), by an additional [one-quarter of a percent (1/4%)] [half percent (1/2%] such that the new transactions and use tax rate will be [three-quarters of a percent (3/4%)] [one percent (1/2%)]; and WHEREAS, pursuant to Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, any proposed increase or extension of the City’s general purpose transactions Attachment A
RESOLUTION NO. 26-5975 PAGE 2 OF 9 ______________, 2026 and use tax must be approved by ordinance approved by no less than two-thirds of all the members of the City Council (i.e., by at least 4 “yes” votes), subject also to approval by La Puente voters by a simple majority of votes cast (50% plus 1) at a City election; and WHEREAS, Section 2(b) of Article XIIIC of the California Constitution further provides that an election required to approve the establishment of, or increase to, a general tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency, as is the case here, declared by a unanimous vote of members present of the governing body (See 75 Ops Cal Atty Gen 47 (1992), citing Tidewater S.
Ry., Co. v Jordan (1912) 163 C 105); and
WHEREAS, concurrent with the approval of this Resolution, the City Council has also approved for first reading an ordinance (hereinafter, “the Ordinance”) which, if the Measure is approved by La Puente voters, implements the increase of the City’s transactions and use tax to [three quarters of a (3/4%)][one percent (1%)] (A true and correct copy of the Ordinance is attached to this Resolution as Exhibit “A”); and
WHEREAS, the City Council requests that the Los Angeles County Board of Supervisors (“Board”) authorize and direct the Los Angeles County Registrar- Recorder/County Clerk (hereinafter, “the County”) to consolidate the City’s June 2, 2026, special election with the Countyadministered Statewide Primary Election of the same date; and WHEREAS, the City shall compensate the County for all necessary expenses incurred by the County in providing the special election administration services for the City, including any such additional costs arising out of the placement of the above-described ballot measure on the City’s June 2, 2026 ballot; and
WHEREAS, the City Council also wishes to (i) establish deadlines and rules for the submission of written arguments and rebuttals for and against the Measure in accordance with applicable Elections Code procedures; (ii) direct the timely preparation of the City Attorney’s impartial analysis; and (iii) provide such other direction as may be necessary to facilitate the placement of the Measure on the ballot.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PUENTE AS FOLLOWS:
SECTION 1. Recitals. The City Council hereby finds and determines that the foregoing Recitals are true and correct, are incorporated herein and by this reference made an operative part thereof.
SECTION 2. Fiscal Emergency Findings. Based the oral and written reporting of City staff in the staff report materials that accompany this resolution at the City Council’s meeting of March 4, 2026, the City Council hereby unanimously finds and declares a fiscal emergency, as the term "emergency" is used in Article XIIIC, Section 2( b) of the California Constitution, now exists in the City justifying the call for a special municipal election on June 2, 2026, in order that the City may propose, and the City voters may consider, adoption of a general tax ballot measure as contemplated herein to address that emergency by ensuring that the City has the resources RESOLUTION NO. 26-5975 PAGE 3 OF 9 ______________, 2026 necessary to preserve the public health, safety and welfare. The findings in support of the finding of fiscal emergency are as follows: During the prior year budget process, the City Council had discussed the growing financial pressures facing the City due to rising costs associated with providing essential services. These cost increases, combined with limited projected revenue growth and ongoing service demands, create a need for additional locally controlled funding to maintain the City’s high standard of public safety, animal control services, homelessness prevention programs, community services programs, and events, and address a growing need to fix and enhance aging infrastructure. Despite the City’s strong record of fiscal stewardship, including responsible budgeting, service prioritization, and efficiency improvements, continued increases in the cost of emergency response, public safety staffing, equipment upgrades, and community programs have made it increasingly difficult to sustain core services at current levels, without additional revenue. For these reasons, circumstances justifying the declaration of a fiscal emergency exist.
SECTION 3. Submission of Ballot Measure. Having satisfied the approval requirements of Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9 and Article XIIIC, Section 2(b) of the California Constitution, the City Council, pursuant to Elections Code Section 9222 and 12001 hereby orders and calls a special municipal election to be held in the City of La Puente, California on Tuesday, June 2, 2026, so that La Puente voters may consider a ballot measure to increase the City’s existing half percent (1/2%) transactions and use tax to an increased rate of [three quarters of a percent (3/4%)] [one percent (1%)] and to make certain administrative amendments and updates to Municipal Code provisions that codify the City’s transactions and use tax as requested by the California Department of Tax and Fee Administration.
If approved by the voters the new tax rate shall be implemented by the Ordinance which is attached hereto as Exhibit “A” to this Resolution. The transactions and use tax that is the subject of the Measure is and will remain a general tax within the meaning of Proposition 218 whose proceeds may be deposited in the City’s general fund and used for any public or other governmental purpose.
Accordingly, the vote requirement for passage of the proposed Measure is a majority of the votes cast (50% plus 1) at the June 2, 2026, special municipal election. Pursuant to paragraph (e) of Government Code section 54954.6, placement of the tax measure contemplated herein on the ballot is exempt from the noticing and hearing requirements of paragraphs (a)-(d) of the same Government Code section 54954.6.
SECTION 4. Ballot Measure Question. The City Council does hereby order that the Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth herein. There shall be printed substantially the following ballot question in compliance with Election Code Sections 9051, 13119(b) and 13247:
Keep La Puente Sales Tax Revenues Local Measure
Keep La Puente Sales Tax Revenues Local Measure
To protect La Puente’s funding for police services; street/ sidewalk maintenance/ repair; park maintenance/ enhancements; youth/ senior YES
RESOLUTION NO. 26-5975 PAGE 4 OF 9 ______________, 2026 The City Council further directs City staff to request the letter designation “LP”, if available, such that the Measure may be identified on the ballot as “Measure LP”. If the letter designation “LP” is unavailable, staff in its best judgement may consider alternative letter designations.
SECTION 4. Election Procedures.
A. The ballots to be used at the election shall be in form and content as required by law.
B. Pursuant to the requirements of Elections Code Sections 10002 and10403, the City respectfully requests that the County’s governing Board of Supervisors consent and agree to the following:
1. That the June 2, 2026 special municipal election, called by the City to present La Puente voters with a City-initiated ballot measure seeking approval of the Ordinance, be consolidated with the County-administered election(s) of the same date; and
2. That the County’s governing Board of Supervisors consent to having the County render full election services to the City as may be requested by the La Puente City Clerk (hereinafter, the “City Clerk”) with the understanding and agreement that the County will be reimbursed by the City in full for all services so provided; and
3. That the requested election services include: the preparation, printing and mailing of sample ballots and polling place cards; the establishment or appointment of precincts, polling places, and election officers, the preparation, printing, mailing and furnishing of vote-by-mail ballots, making such publications as are required by law in connection therewith; the furnishing of ballots, voting booths and other necessary supplies or materials for polling places; the canvassing of the returns of the election and the furnishing of the results of such canvassing to the City Clerk of the City of La Puente and the performance of such other election services as may be requested by the City Clerk.
C. The City Clerk is authorized, instructed and directed to coordinate with the County of Los Angeles Registrar of Voters to procure and furnish any and all ballots, notices, printed matter and supplies, services, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.
D. The polls for the election shall be open at 7:00 a.m. the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls programs and any other governmental purpose, shall La Puente’s 1/2% transactions (sales) and use tax rate be increased to 1% raising an additional $_____ million annually, but only when another government taxing agency seeks to establish its own such tax by blocking La Puente’s increase and taking the additional revenues for itself? NO
RESOLUTION NO. 26-5975 PAGE 5 OF 9 ______________, 2026 shall be closed, pursuant to Elections Code Section 10242, except as provided in Elections Code Section 14401.
E. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for the holding of municipal elections in the City.
F. Notice of the time, place, and holding of the election is given and the City Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form, and manner as required by law.
G. All ballots shall be tallied at a central counting place and not at the precincts. Said central counting place shall be at a ballot counting center designated by the County.
H. The County is authorized to canvass the returns of the City’s special election.
I. The City Clerk shall receive the canvass from the County as it pertains to the election on the measure, and shall certify the results to the City Council, as required by law.
J. The City’s General Municipal Election will be held and conducted in accordance with the provisions of law regulating such elections, including without limitation, Elections Code Section 10418.
SECTION 5. Arguments; Rebuttals and Impartial Analysis.
A. Direct Arguments For and Against the Measure.
1. The City Council acknowledge Elections Code Section 9282(b) and 9287 which provide as follows:
(a) When a measure is placed on the ballot by a legislative body, the legislative body, or a member or members of the legislative body authorized by that body, or an individual voter who is eligible to vote on the measure, or bona fide association of citizens, or a combination of voters and associations, may file a 300 word or less written argument in favor of the measure; and (b) If more than one argument in favor of a measure is submitted, the City Clerk shall give preference and priority, in the order named, to the arguments submitted by the following person(s) and entities: (A) the legislative body, or member or members of the legislative body authorized by that body; (B) an individual voter, or bona fide association of citizens, or combination of a voter(s) and associations, who are the bona fide sponsors or proponents of the measure; (C) a bona fide associations of citizens; and (D) individual voters who are eligible to vote on the measure.
Provided such argument is submitted by or before the deadline for submitting ballot arguments, the City Council, by motion, reserves the right to designate and delegate RESOLUTION NO. 26-5975 PAGE 6 OF 9 ______________, 2026 one or more if its members to author an argument in favor of the City’s measure and recognition of Elections Code Section 9283 which limits the number of signatories to the argument to five, prescribe a process or criteria for determining who should be selected to sign.
2. Arguments against the proposed ballot measure, if any, shall also be subject to the provisions of Elections Code Sections 9282 and 9287.
3. The deadline date and time for submitting arguments for or against the measure to the City Clerk is March 13, 2026, by 4:30 P.M., after which time no arguments for or against the measure will be accepted. Arguments for or against the measure may not exceed 300 words in length. Each argument shall be filed with the City Clerk, signed, and include 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.
4. The City Clerk shall comply with all provisions of law establishing priority of arguments for printing and distribution to the voters, and shall take all necessary actions to cause the selected arguments to be printed and distributed to the voters.
B. Rebuttal Arguments.
1. Pursuant to Elections Code Sections 9285 and 9287, when the City Clerk selects the arguments for and against the City-initiated measure to be printed and distributed to the voters, the City Clerk will send a copy of the argument in favor of the measure to the authors of the argument against the measure, and a copy of the argument against to the authors of the argument in favor of the measure.
2. The authors of the respective arguments for and against the measure or persons designated by them may then prepare and submit rebuttal arguments not exceeding 250 words in length. The deadline for submitting rebuttal arguments to the City Clerk is March 24, 2026, by 5:30 P.M. after which time no rebuttal arguments will be accepted. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
C. City Attorney’s Impartial Analysis. Pursuant to Elections Code Section 9280, the City Council directs the City Clerk to transmit a copy of the measure to the City Attorney so that the City Attorney may prepare an impartial analysis of the measure, not to exceed 500 words in length. The impartial analysis should explain what the measure will do if approved and enacted and how that impacts/changes existing law. The City Attorney shall transmit its impartial analysis to the City Clerk, who shall cause the analysis to be published in the voter information guide along with the ballot measure as provided by law. The Impartial Analysis shall be filed no later than March 13, 2026.
In the event the entire text of the measure is not printed on the ballot, nor in the voter RESOLUTION NO. 26-5975 PAGE 7 OF 9 ______________, 2026 information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of Ordinance or Measure. If you desire a copy of the ordinance or measure, please call the election official's office at [insert phone number] and a copy will be mailed at no cost to you.”
D. Delivery of Materials. Any materials that must be submitted to the City Clerk must be delivered in person to the Office of the City Clerk located at La Puente City Hall, 7100 Garfield Avenue, La Puente, ca 90201. Except as otherwise provided in this paragraph, materials delivered to the City Clerk must be delivered during regular business hours which are Monday through Thursday from 7:30 A.M. to 5:30 P.M. and Friday from 7:30 A.M. to 4:30 P.M.
SECTION 7. Manner of Placement on the Ballot. The City Clerk is delegated discretion to direct the County to undertake one of the following placement options: (a) Print a 75 word abbreviated ballot measure text (prescribed by law) only; (b) Print a 75 word abbreviated ballot measure text and include Official Sample Ballot Notice advising voters to call the City Clerk’s Office and request a free copy of the ballot measure enclosure (OR) that the city will be sending voters a supplemental mailing; or (c) Print a 75 word abbreviated ballot measure text and include Full Ballot Measure Enclosure Text in the Official Sample Ballot Booklet.
SECTION 8. City Clerk Tasks.
A. Delivery of Resolution to County: The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. The City Council directs the City Clerk to deliver copies of this Resolution, including the Ordinance to the Clerk of the County’s governing Board of Supervisors and to the Registrar-Recorder/County Clerk for the County of Los Angeles.
B. Publication of Ballot Measure Synopsis: As required by Elections Code Section 12111, the City Clerk shall publish a synopsis of the measure at least one time not later than one week before the date of the June 2, 2026 election in a newspaper of general circulation in the City or as may otherwise be permitted by law. The notice shall be headed “Measure to be Voted On” in conspicuous type and shall be substantially in the following form:
“MEASURE TO BE VOTED ON
Notice is hereby given that the following measure is to be voted on at a special municipal election to be held in the City of La Puente, on Tuesday, the 2nd day of June 2026.
[Text of synopsis of measure]
Dated _______
_______________
City Clerk”
RESOLUTION NO. 26-5975 PAGE 8 OF 9 ______________, 2026 SECTION 9. Public Examination. Pursuant to Elections Code Section 9295, this measure will be available for public examination for no fewer than ten (10) calendar days prior to being submitted for printing in the voter information guide. The Clerk shall post notice in the Clerk’s office of the specific dates that the examination period will run.
SECTION 10. CEQA. The City Council hereby finds and determines that the ballot measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act (“CEQA”) and the State CEQA Guidelines, section 15378(b)(5).
SECTION 11. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.
SECTION12. Effective Date of Resolution. This Resolution shall take effect immediately upon its adoption. The City Clerk shall certify to the adoption of this Resolution which shall be effective upon its adoption. The City Clerk is hereby directed to file a certified copy of this Resolution with the County’s governing Board of Supervisors and the Registrar-Recorder/County Clerk for the County of Los Angeles.
PASSED, APPROVED AND ADOPTED this ______ day of ____________, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
______________________________
Charlie Klinakis, Mayor
ATTEST:
_____________________________________
Martha Torres, MPA, CMC, City Clerk
RESOLUTION NO. 26-5975 PAGE 9 OF 9 ______________, 2026
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:
CITY OF LA PUENTE )
I, Martha Torres, City Clerk of the City of La Puente, do hereby certify that the above and foregoing Resolution No. 26-5975 was passed, approved, and adopted by the City Council of the City of La Puente, signed by the Mayor and attested by the City Clerk at a meeting of said City Council of the City of La Puente held on this ______ day of ___________ 2026, and that said Resolution was adopted by the following votes to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Martha Torres, MPA, CMC
City Clerk, City of La Puente
ORDINANCE NO. 26-995 PAGE 1 OF 13 ______________, 2026
ORDINANCE NO. 26-995
AN ORDINANCE OF THE PEOPLE OF THE CITY OF LA
PUENTE, CALIFORNIA INCREASING THE CITY’S
EXISTING GENERAL PURPOSE HALF PERCENT (1/2%)
TRANSACIONS AND USE TAX RATE TO NEW RATE OF
[THREE QUARTERS PERCENT (3/4%)] [ONE PERENT
(1%)] AS CODIFIED UNDER CHAPTER 2.34 (PUBLIC
SAFETY, VITAL SERVICES NEIGHBORHOOD
PROTECTION MEASURE) OF TITLE 2
(ADMINISTRATION) OF THE LA PUENTE MUNICIPAL
CODE
WHEREAS, pursuant to Revenue and Taxation Code Section 7285.9 et seq., the City of La Puente (“City”) has the authority to collect a local transaction and use tax and to increase that transactions and use tax; and
WHEREAS, pursuant to Elections Code Section 9222, the La Puente City Council (“City Council”) has the authority to submit measures to be considered by La Puente voters at a special municipal election; and
WHEREAS, pursuant to Chapter 2.34 (Public Safety, Vital Services Neighborhood Protection Measure) of Title 2 (Administration) of the La Puente Municipal Code, the City currently levies a voter-approved half cent (or 1/2%) transactions and use tax, the proceeds of which are deposited into the general fund to be used for any general municipal purpose; and WHEREAS, the City Council called a June 2, 2026 special election, to submit to La Puente voters an ordinance that increases the City’s transactions and use tax rate, currently set at a half percent (1/2%), by an additional [quarter percent (1/4%)] [half percent (1/2%)] such that the new transactions and use tax rate will be [three quarters of a percent (3/4%] [one percent (1%)]; and
WHEREAS, pursuant to Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, the placement on the ballot of any proposed ballot measure increasing or extending a general purpose transactions and use tax must be approved by no less than two-thirds of all the members of the City Council (i.e., by at least 4 “yes” votes), subject also to approval by La Puente voters by a simple majority of votes cast (50% plus 1) at a City election; and
WHEREAS, Section 2(b) of Article XIIIC of the California Constitution further provides that an election required to approve the establishment of, or increase to, a general tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency, as was the situation here, declared by a unanimous vote of members present of the governing body (See 75 Ops Cal Atty Gen 47 (1992), citing Tidewater S. Ry., Co. v Jordan (1912) 163 C 105); and WHEREAS, in compliance with Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the California Attachment B
ORDINANCE NO. 26-995 PAGE 2 OF 13 ______________, 2026
Constitution, the City Council at its meeting of _____________, 2026, approved City Council Resolution No. 26-5975 which (i) called and gave notice of the submission to La Puente voters of a ballot measure to an increase to the City’s 1% transactions and use tax to 1.25; (ii) made a unanimous finding of a fiscal “emergency” within the meaning of Section 2(b) of Article XIIIC(ii) of the California Constitution; (iii) acknowledged the concurrent first-reading approval of this Ordinance by the City Council; (iv) ordered that the ballot measure be submitted as part of the City’s June 2, 2026 special municipal election, which is to be consolidated with the County-administered elections of the same date; (v) requested the County to provide administrative services and support for its special municipal election, inclusive of the ballot measure; and (vi) setting priorities for the submission of arguments and rebuttals and ordering the preparation of the City Attorney’s Impartial Analysis; and WHEREAS, the ballot measure seeking approval of this Ordinance was given the letter designation Measure “LP” which presented the following question to La Puente voters:
WHEREAS, this Ordinance was provisionally approved by the City Council for first reading and second reading on _____________, and ________ 2026, respectively, subject to the requirement that the ballot measure authorizing the implementation of this Ordinance is in fact approved by La Puente voters at a special municipal election held June 2, 2026; and WHEREAS, as required by Government Code Sections 53723 and 53724(b), Revenue and Taxation Code Section 7285.9, and Section 2(b) of Article XIIIC of the California Constitution, the ballot measure seeking approval of this Ordinance was approved by a simple majority of votes cast at the City’s special municipal election of June 2, 2026, by a final count of _________ “Yes” votes (or ______% “Yes”) to ________ “No” votes (or _____% “No”); and WHEREAS, at its meeting of ______________, 2026, the City Council approved Resolution No. 26-5975 reciting the fact of the City’s June 2, 2026 Special Election, and declaring the results of the same.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LA PUENTE, ACTING WITH THE CONSENT OF THE VOTERS FOLLOWING A JUNE 2, 2026 SPECIAL MUNICIPAL ELECTION, HEREBY ORDAIN AS FOLLOWS:
SECTION 1. The Recitals set forth above are true and correct and incorporated into this Ordinance.
Keep La Puente Sales Tax Revenues Local Measure
To protect La Puente’s funding for police services; street/ sidewalk maintenance/ repair; park maintenance/ enhancements; youth/ senior programs and any other governmental purpose, shall La Puente’s 1/2% transactions (sales) and use tax rate be increased to 1% raising an additional $_____ million annually, but only when another government taxing agency seeks to establish its own such tax by blocking La Puente’s increase and taking the additional revenues for itself?
YES
NO
ORDINANCE NO. 26-995 PAGE 3 OF 13 ______________, 2026
SECTION 2. Chapter 2.34 (Public Safety, Vital Services and Neighborhood Protection Measure) of Title 2 (Administration) of the La Puente Municipal Code is hereby amended and retitled in its entirety to now state the following:
Chapter 2.34
LA PUENTE TRANSACTIONS AND USE TAX
2.34.010 Title.
2.34.020 Operative date.
2.34.030 Purpose.
2.34.040 Contract with state.
2.34.050 Transactions tax rate.
2.34.060 Place of sale.
2.34.070 Use tax rate.
2.34.080 Adoption of provisions of state law.
2.34.090 Limitations on adoption of state law and collection of use taxes.
2.34.100. Permit not required.
2.34.110 Exemptions and exclusions.
2.34.120 Amendments to Revenue & Taxation Code.
2.34.130 Enjoining collection forbidden.
2.34.040 Annual Audit.
2.34.150 Automatic Suspension, Implementation.
2.34.160 Suspension or Reduction.
2.34.170 City Council Authority to Amend.
2.34.180 Severability.
-------------------------------------
2.34.010 Title.
This chapter shall be known as the La Puente Transactions and Use Tax Chapter (hereinafter “Chapter”). The City of La Puente shall hereinafter shall be called "City." This chapter shall be applicable in the incorporated territory of the City.
2.34.020 Operative Date.
A. The transactions and use tax codified under this ordinance was first approved by La Puente voters at a municipal election held November 6, 2018, and pursuant to Revenue and Taxation Code Section 7265 became operative on the first day of the calendar quarter commencing 110 days after its adoption, April 1, 2019 at an original rate of half a percent (1/2%).
B. On June 2, 2026, La Puente voters approved a City-initiated ballot measure to increase the transactions and use tax rate to [three quarters of a percent (3/4%)] [one percent (1%)]. For purposes of this ordinance the term “operative date” shall mean October 1, 2026, the date upon which the increased [three quarter percent (3/4%)] [one percent (1%)] transactions and use tax rate shall take effect.
2.34.030 Purpose.
ORDINANCE NO. 26-995 PAGE 4 OF 13 ______________, 2026
This Chapter 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.
(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.
2.34.040 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.
2.34.050 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 percent (1%) 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.
2.34.060 Place of Sale.
ORDINANCE NO. 26-995 PAGE 5 OF 13 ______________, 2026
For the purposes of this Chapter, 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 2.34.070 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 one percent (1%) 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.
Section 2.34.080 Adoption of provisions of state law.
Except as otherwise provided in this Chapter 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 2.34.090 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:
ORDINANCE NO. 26-995 PAGE 6 OF 13 ______________, 2026
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or
b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
A. 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.
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 ordinance, 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 2.34.100. 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 2.34.110 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.
ORDINANCE NO. 26-995 PAGE 7 OF 13 ______________, 2026
2. Sales of property to be used outside the City, which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
(A) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and (B) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4. A lease of tangible personal property, which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (b)(3) and (b)(4) of this section, above, 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 Chapter, 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.
ORDINANCE NO. 26-995 PAGE 8 OF 13 ______________, 2026
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 (c)(3) and (c)(4) of this section, above, 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 (c)(7), below, a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
(d) Any person subject to use tax under this Chapter 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 2.34.120 Amendments to revenue and taxation code.
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.
ORDINANCE NO. 26-995 PAGE 9 OF 13 ______________, 2026
Section 2.34.130 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 2.34.140 Annual Audit.
By no later than December 31st of each year, the City shall cause an independent auditor to complete an audit of the tax revenues collected under this Chapter. Such report shall review whether the tax revenues collected pursuant to this Chapter are collected, managed and expended in accordance with the requirements of this Chapter.
2.34.160 Automatic Suspension, Implementation.
The taxes authorized by this Chapter are subject to the following:
(a) For purposes of this section, the term “district” has the meaning set forth in section 7252 of the State Revenue and Taxation Code to the extent such a district may have taxing powers within the City’s jurisdiction under applicable law. For example, and without limitation, the County of Los Angeles is a district for purposes of this section.
(b) The voter-approved transactions use tax rate of [three quarters of a percent (3/4%)] [one percent (1%)] authorized under this Chapter was previously set at a voter-approved rate of half of a percent (1/2%). For purposes of this section, the following terms shall have the following meaning:
1. “Maximum Tax Rate” means the voter-approved maximum transactions and use tax rate of [three quarters of a percent (3/4%)] [one percent (1%)] approved by La Puente voters at a Special Election held June 2, 2026.
2. “Base Tax Rate” means the prior voter-approved half percent tax rate of half of a percent (1/2%) that preceded the Maximum Tax Rate.
3. “2026 County Sales Tax Measure” means that certain transactions and use tax measure placed on the June 2, 2026, ballot by Los Angeles County Board of Supervisors action taken on February 10, 2026 under Board of Supervisors Agenda Item No. 15 and commonly referred to as the “Essential Services Restoration Act for Los Angeles Couty General Sales Tax Measure”. (c) The City will suspend collection of the City’s transactions and use tax at the Maximum Tax Rate and continue to collect said tax at the Base Tax Rate if (i) the 2026 County Sales Tax Measure is not approved by the voters at an election held June 2, 2026; or (ii) California State Assembly Bill 1768 (Bryan) (“AB 1768”) introduced during the 2025-2026 legislative session is signed into law and so long ORDINANCE NO. 26-995 PAGE 10 OF 13 ______________, 2026 the exemption from the limitations of Revenue and Taxation Code section 7251.1 afforded therein to the County of Los Angeles remain in effect. If the exemption granted to the County of Los Angeles under AB 1768 is repealed or allowed to expire, but the transactions and use tax established by the 2026 County Sales Tax Measure remains in effect, then the City shall commence collection of the City’s voter-approved tax at the Maximum Tax Rate immediately or as soon thereafter as the California Department of Tax and Fee Administration is able to commence collection at the Maximum Tax Rate.
(d) The City will also suspend collection of the City’s transactions and use tax at the Maximum Tax Rate unless and until the County of Los Angeles or any other district with authority to levy transactions and use taxes within the City of La Puente places a transactions and use tax measure on the ballot (either on its own initiative or in response to a initiative petition) that, if approved by the voters, would completely exhaust, or otherwise reduce, the then-allowable amount by which said tax rate may increase the cumulative transactions and use tax rate allowable under Revenue and Taxation Code section 7251.1. (e) Should the County of Los Angles or any other district place a transaction and use tax on the ballot as contemplated by subsection (d) of this section, then the City will commence the process for collection of the tax at the Maximum Tax Rate on the first day on the month that the election on the tax will take place or as soon thereafter as the California Department of Tax and Fee Administration is able to commence such collection on the City’s behalf.
(f) Nothing in this section is intended to, nor will it, limit the number of times the City may suspend or implement tax collection authorized by this Chapter based upon the actions contemplated in subsections (c) through (d) of this section.
2.34.170 Suspension or Reduction.
Nothing in this Chapter requires the City Council to collect a tax. The City Council may suspend or reduce tax rates imposed by this Chapter by resolution after public meeting at which public testimony may be taken.
2.34.180 Council Authority to Amend.
Except for amendments that would increase the rate of the City’s transactions and use tax beyond the Maximum Tax Rate as defined under Section 2.34.160, above, the City Council may exercise all applicable powers set forth in the state Government Code including, without limitation, amending this Chapter by ordinance by no less than simple majority vote of the full membership of the City Council. The City Council may also adopt by ordinance or resolution such additional regulations that may be necessary to implement the purposes of this Chapter.
Section 2.34.180 Severability.
If any provision of this Chapter or the application thereof to any person or circumstance is held invalid, the remainder of the Chapter and the application of such provision to other persons or circumstances shall not be affected thereby.
ORDINANCE NO. 26-995 PAGE 11 OF 13 ______________, 2026 SECTION 9. Effective Date.
A. This Ordinance relates to an increase to the City’s transactions (sales) and use tax rate from rate of half of a percent (1/2%) to [three quarters of a percent (3/4%] [one percent (1%)].
The foregoing notwithstanding, this Ordinance may only become operative if approved by a simple majority of votes cast by La Puente voters at a June 2, 2026, special election. If approved by the voters, the transaction and use tax rate set forth under Chapter 2.34 of the La Puente Municipal Code will increase to [three quarters of a percent (3/4%)] [one percent (1%)]. If the measure fails, this Ordinance shall be rendered inoperative and void, however, the defeat of the measure shall not operate to extinguish or amend the existing transaction and use tax as presently constituted and last approved by La Puente voters on November 6, 2018.
B. The increased tax rate established under this Ordinance shall not go into effect until October 1, 2026. Upon October 1, 2026, the current text of Chapter 2.34 of the La Puente Municipal Code shall be amended and updated in its entirety as referenced in Section 2 of this Ordinance. By passage of the measure and approval of this Ordinance, the City may make, without additional voter approval, clerical, formatting or numbering corrections to the aforementioned text to ensure conformity with the requirements of the California Department of Tax and Fee Administration and to ensure internal consistency within the La Puente Municipal Code, provided that no such corrections may result in an increase to the transactions and use tax rate above the voter-approved rate of [three quarters of a percent (3/4%)] [one percent (1%)].
SECTION 10. CEQA. This Ordinance is exempt from review under the California Environmental Quality Act (Cal. Pub. Resources Code, § 2100 et seq.) (“CEQA”) and the CEQA Guidelines (14 Cal. Code of Regs., § 15000 et seq.) because it establishes rules and procedures to implement government funding mechanisms; does not involve any commitment to a specific project that could result in a potentially significant physical impact on the environment; and constitutes an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. Accordingly, this Ordinance does not constitute a “project” that requires environmental review (14 Cal. Code of Regs., § 15378(b)(4)-(5)).
SECTION 11. Duration Unchanged. The transactions and use tax increased under this Ordinance shall continue to be of an indefinite term unless and until repealed by La Puente voters.
SECTION 12. Certification Of Adoption. The City Clerk shall certify the adoption of this Ordinance and shall cause the same to be published pursuant to California Government Code Section 36933, following approval by La Puente voters at the City’s special election held of June 2, 2026.
PASSED, APPROVED AND ADOPTED this ______ day of ____________, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
ORDINANCE NO. 26-995 PAGE 12 OF 13 ______________, 2026 ______________________________
Charlie Klinakis, Mayor
ATTEST:
_____________________________________
Martha Torres, MPA, CMC, City Clerk
ORDINANCE NO. 26-995 PAGE 13 OF 13 ______________, 2026
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:
CITY OF LA PUENTE )
I, Martha Torres, City Clerk of the City of La Puente, do hereby certify that the above and foregoing Ordinance No. 26-995 was passed, approved, and adopted by the City Council of the City of La Puente, signed by the Mayor and attested by the City Clerk at a meeting of said City Council of the City of La Puente held on this ______ day of ___________ 2026, and that said Ordinance was adopted by the following votes to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Martha Torres, MPA, CMC
City Clerk, City of La Puente