RESOLUTION R2024- 058
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
NAPA, STATE OF CALIFORNIA, ( 1) CALLING AND GIVING
NOTICE OF A GENERAL MUNICIPAL ELECTION TO BE
HELD ON TUESDAY, NOVEMBER 5, 2024, FOR THE
PURPOSE OF ELECTING A DIRECTLY ELECTED MAYOR,
ONE COUNCILMEMBER FROM DISTRICT 2, AND ONE
COUNCILMEMBER FROM DISTRICT 4; AND SUBMITTING
ONE BALLOT MEASURE TO THE VOTERS THAT WOULD
AMEND TITLE 3 OF THE NAPA MUNICIPAL CODE TO ADD
A NEW CHAPTER 3. 14 ENTITLED " TRANSACTIONS AND
USE TAX" TO ESTABLISH A ONE - PERCENT
TRANSACTION AND USE GENERAL TAX; ( 2)
REQUESTING THAT THE NAPA COUNTY BOARD OF
SUPERVISORS CONSOLIDATE THE GENERAL
MUNICIPAL ELECTION WITH THE STATEWIDE GENERAL
ELECTION; AND ( 3) REQUESTING THAT THE NAPA
COUNTY REGISTRAR OF VOTERS RENDER SPECIFIED
SERVICES TO THE CITY RELATING TO THE CONDUCT
OF THE GENERAL MUNICIPAL ELECTION
WHEREAS, the City of Napa Charter section 17A and Napa Municipal Code section 1.08.010 providethatthe General MunicipalElectionfor the City shall be held on thefirstTuesday afterthe firstMonday in Novemberof each even -numberedyear; which means that the next General Municipal Election will be held on November 5, 2024; and WHEREAS, pursuant to California Elections Code section 1200, the statewide generalelectionshall be held on thefirst Tuesday afterthe first Monday in Novemberof each even -numberedyear; which means thatthe nextstatewidegeneralelectionwill be held on November 5, 2024; and
WHEREAS, City Charter section 8 providesfor a four-year termfor the offices of the Mayor and each Councilmember; and
WHEREAS, the most recent election of the Mayor occurred at the general municipalelectionon November3, 2020, as confirmedby Council ResolutionR2020-139, with a four-year term ending in 2024, which means thatthe office of the Mayor is up for electionat the generalmunicipalelectionon November5, 2024; and WHEREAS, Napa MunicipalCode Chapter 1.10 identifiesparametersfor election of Councilmembers in district - based elections, and Napa Municipal Code section
1. 10. 020 defines the sequence of elections so that the offices of Councilmember for District2 and 4 are up for electionin 2024; and
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WHEREAS, California Elections Code section 9222 and California Government Codesection53724authorizetheCityCouncil, onitsownmotion, tosubmittothevoters, withouta petition, a ballotmeasurefortheenactmentofanyordinanceto bevotedupon at a General Municipal Election; and
WHEREAS, CaliforniaRevenue and Taxation Code section7285.9 authorizesthe Citytolevya transactionsandusetaxforgeneralpurposesiftheordinanceapproving thetaxis approvedbya two-thirdsvoteof allmembersoftheCityCouncilandthetaxis approvedbya majorityvoteofthequalifiedvotersoftheCityvotinginanelectiononthe issue; and
WHEREAS, at the January 16, 2024, City Council meeting, the City Council directedstaffto prepare a proposed ballotmeasurefor an ordinanceto establish a one - percent transactions and use general tax in accordance with California Revenue and Taxation Code section7251 et seq.; and
WHEREAS, CaliforniaElectionsCodesection9280, etseq., Napa Municipal Code section 1. 08. 035, and Council Policy Resolution No. 32 ( R2014- 113) establish procedures and prioritiesfor filing ballot arguments (limited to 300 words each) and rebuttals (limitedto 250 words each) withthe City Clerk (as the City's Elections Official); and
WHEREAS, in the course of conducting a General Municipal Election on November5, 2024, itis necessaryfortheCityto requestservicesof NapaCountyas set forth in this resolution; and
WHEREAS, the City Council has consideredall informationrelatedto this matter, as presented at the public meetingsof the City Council identifiedherein, includingany supportingreportsby City staff, and any informationprovidedduring publicmeetings.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Napa, as follows:
1. The City Council hereby finds that the facts set forth in the recitals to this resolutionare true and correctand establishthe factualbasis for the City Council's adoption of this resolution.
2. Pursuanttothe requirementsof the City Charterand the Napa MunicipalCode, the City Councilherebycalls and ordersto be heldin the Cityof Napa, California, on Tuesday, November5, 2024, a GeneralMunicipalElectionforthepurposeofelectinga directlyelected Mayor and one Councilmemberfrom District2, and one Councilmember fromDistrict4, eachservinga four-yearterm; andforthepurposeofsubmittingoneballot measure to the voters for consideration which shall be identified as " Measure G, a Measure to Establish a One - Percent Transactions and Use General Tax." R2024- 058 Page 2 of 5 June 4, 2024
3. MeasureG wouldenact an ordinance, attachedheretoas Exhibit "A" and incorporatedhereinbythis reference, thatwouldamendTitle3 of the NapaMunicipal Codetoadda newChapter3.14entitled "TransactionsandUseTax" to establisha one - percenttransactionsandusegeneraltaxintheCityofNapa. The CityCouncilhereby approvesthe ordinance, and the form thereof, and orders its submissionto the votersof theCityofNapaattheGeneralMunicipalElectiononNovember5, 2024, asrequiredby Revenue and Taxation Code section 7285.9.
4. TheCityCouncilherebyapprovesandordersthefollowingballotquestionfor MeasureG to be submittedto the votersof the Cityof Napaat the GeneralMunicipal Election on November 5, 2024:
CITY OF NAPA — MEASURE G
To protect/ maintainfunding (thatThe Stateof California cannot take) for City of Napa services including:
repairing potholes/ streets; maintaining parks,
YES
recreation, senior/ youth programs; protecting water
quality; supporting police with mental health response
team for nonviolent calls; upgrading fire stations with lifesavingequipment; homeless encampmentcleanups;
constructing essential facilities; enhancing fire
protection; general government use; shall the City of
Napa measure be adopted levying a 10 sales tax,
NO
raising $ 22,000,000 annually, until ended by voters,
includingindependentaudits/ citizenoversight?
5. Pursuantto CaliforniaElectionsCode section9280, the CityCouncilhereby directsthe CityClerkto transmita copyof the measureto the CityAttorney. The City Attorneyshall preparean impartialanalysis of the measure, notto exceed 500 words in length, showingtheeffectof the measureon theexistinglawandtheoperationof the measure, andshalltransmitsuchimpartialanalysistotheCityClerk.
6. PursuanttoElectionsCodesection9286et. seq., Napa Municipal Code section
1.08.035, andCouncilPolicyResolutionNo. 32 (R2014-113), August9, 2024at5:00p.m. shall be the deadlinefor submissionof argumentsto the City Clerk in favorof, and arguments against, Measure G. If more than one argument for and/ or against is received, the prioritiesestablished by Elections Code section 9287, Napa Municipal Code section
1.08.035, and Council Policy Resolution No. 32 shall control.
7. The provisionsof Elections Code section 9285, Napa MunicipalCode section
1.08. 035, and Council Policy ResolutionNo. 32 shall controlthe submissionof any rebuttalarguments. The deadlineforfilingrebuttalargumentsto theCityClerkshallbe August 19, 2024 at 5:00 p.m.
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8. Pursuantto CaliforniaElectionsCode Division10, Part 3 (section10400, et seq.), theCityCouncilherebyrequeststhattheBoardofSupervisorsofNapaCounty Board of Supervisors") consolidate the City's General Municipal Election with the statewidegeneral election on November 5, 2024. The offices to be voted upon at the ConsolidatedGeneralMunicipalElectionwillbetheMayorandonememberoftheCity CouncilfromDistrict2 andonememberoftheCityCouncilfromDistrict4, eachfora four- year term. The ballotmeasure to be voted upon at the Consolidated General Municipal Electionis MeasureG as definedinthisresolution. The Cityherebyacknowledgesthat the Consolidated General Municipal Election will be held and conducted in the manner prescribedinCaliforniaElectionsCodesection10418. The CityCouncilherebyrequests thattheBoardofSupervisorsauthorizeanddirecttheNapaCountyElectionsDepartment totakeanyandallstepsnecessaryfortheholdingoftheConsolidatedGeneralMunicipal Election.
9. Pursuantto CaliforniaElectionsCode section10002, theCityCouncilhereby requeststhatthe Boardof Supervisorsauthorizeanddirectthe NapaCountyElections Departmentto providesuchservicesas maybe necessaryto properlyandlawfullyhold andconducta ConsolidatedGeneralMunicipalElectionintheCityonNovember5, 2024, including, but not restrictedto, furnishingindexesand electionequipment, appointing precinctworkersandofficials, instructingworkersandofficials, addressingsampleballots for the ConsolidatedGeneralMunicipalElection, issuingvote -by -mail ballots, issuing absenteeballots, establishingandprovidingearlyvoting, conductingcentralcountingand officialcanvass, and performingsuchotheractsas maybe required, or directedbythe CityClerk, subsequenttoacceptanceof nominationmaterialsbytheCityClerk.
10. TheCityCouncilherebyauthorizesanddirectstheCityClerktoreimbursethe County for services performed in accordance with this resolution, when the work is completed and upon presentation to the City of a properly approved bill subject to approvalby the City Clerk.
11. The CityCouncilherebyauthorizesanddirectsthe CityClerkto coordinate withtheNapaCountyRegistrarof Votersto procureandfurnishtheprocurementof any andallofficialballots, notices, printedmatter, supplies, equipment, andparaphernaliathat maybe necessaryin orderto properlyand lawfullyconductthe ConsolidatedGeneral Municipal Election. The ballots to be used at the election shall be in form and content as requiredby law.
12. In all particularsnot recitedin this resolution, the General MunicipalElection shall be held and conductedas providedby law for holdingmunicipalelections.
13. This resolutionprovidesnoticeofthetimeandplaceof holdingtheGeneral MunicipalElection, andtheCityCouncilherebyauthorizes, instructs, anddirectstheCity Clerk to give furtheror additionalnoticeof the General Municipal Election in time, form, andmanneras requiredbylaw.
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14. The CityCouncilherebyauthorizesthe CityClerkto supplytheCounty ElectionsOfficialwithalistoftheCity's precincts, orconsolidatedprecincts, nolaterthan 61 days before the election, in accordance with California Elections Code section 10002.
15. The CityCouncilherebydirectsthe CityClerkto forwarda certifiedcopyof thisresolutionwithoutdelaytotheNapaCountyBoardof SupervisorsandtotheCounty Registrar of Voters.
16. This resolutionshalltakeeffectimmediatelyuponitsadoption.
I HEREBY CERTIFY thattheforegoingresolutionwas dulyadoptedbythe City CounciloftheCityof Napaata publicmeetingofsaidCityCouncilheldonthe4t" dayof June, 2024, by the followingvote:
AYES: Alessio, Luros, Painter, Narvaez, Sedgley
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST:�� 41A
IW- Tiffany Carranza
ityClerk, Elections Official
jGiN/ut,vr� TdS�,a�e.
Approved as to form:
Sabrina S. W fson
InterimCity Attorney
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Exhibit A — FULL TEXT OF MEASURE G
AN ORDINANCE OF THE CITY OF NAPA AMENDING
TITLE 3 OF THE NAPA MUNICIPAL CODE TO ADD A NEW
CHAPTER 3. 14 ENTITLED " TRANSACTIONS AND USE
TAX" IMPOSING A ONE PERCENT ( 1 %) TRANSACTIONS
AND USE GENERAL TAX TO BE ADMINISTERED BY THE
CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
BE IT ORDAINED bythepeopleoftheCityof Napaas follows:
Section 1. Chapter 3.14 is herebyadded to Title 3 of the Napa MunicipalCode, to read as follows:
Chapter 3. 14
TRANSACTIONS AND USE TAX
3. 14. 010. TITLE. This chaptershall be knownas the City of Napa Transactions and Use Tax ordinance. As used in this chapter, " City" means the City of Napa, and "tax" means thetransactionsand use tax imposedby this chapter. This chaptershall be applicablein the incorporatedterritoryof the City.
3. 14. 020. OPERATIVE DATE. " OperativeDate" means the firstday of the firstcalendarquartercommencingmorethan 110days afterthe adoptionof the ordinancecodifiedbythis chapter.
3. 14. 030. PURPOSE. This chapter is adoptedto achievethe following, amongother purposes, and directsthatthe provisionshereofbe interpretedin orderto accomplishthose purposes:
A. To impose a retail transactions and use tax in accordance with the provisionsof Part 1.6 (commencingwithSection 7251) of Division2 of the Revenue and Taxation Code and Section 7285. 9 of Part 1.7 of Division2 which authorizesthe City to adoptthis tax ordinance which shall be operativeif a majorityof the electorsvotingon the measure vote to approve the imposition of the tax at an election called for thatpurpose.
B. To adopt a retail transactions and use tax ordinance that incorporatesprovisionsidenticalto those of the Sales and Use Tax Law of the State of California insofaras those provisionsare not inconsistent with the requirements and limitations contained in Part
1.6 of Division 2 of the Revenue and Taxation Code.
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C. To adopta retailtransactionsand use tax ordinancethatimposes a tax and providesa measurethereforethatcan be administeredand collectedby the California Departmentof Tax and Fee
Administrationina mannerthatadaptsitselfas fullyas practicable to, andrequirestheleastpossibledeviationfrom, theexisting statutoryandadministrativeproceduresfollowedbytheCalifornia DepartmentofTax andFeeAdministrationinadministeringand
collectingthe CaliforniaState Sales and Use Taxes.
D. To adopt a retail transactions and use tax ordinance that can be administeredin a mannerthatwill be, to the greatestdegree possible, consistentwiththe provisionsof Part 1.6 of Division2 of theRevenueandTaxationCode, minimizethecostof collectingthe transactions and use taxes, and at the same time, minimize the burdenof recordkeepingupon persons subjectto taxationunder the provisionsof this chapter.
3. 14. 040. CONTRACT WITH STATE. Prior to the operativedate, the City shall contract with the California Department of Tax and Fee Administration to performall functionsincidentto the administrationand operationof this chapter; provided, that ifthe City shall not have contractedwiththe California Department of Tax and Fee Administrationpriorto the operativedate, itshall neverthelessso contractand in such a case the operativedateshall be the firstday of the first calendarquarterfollowingthe executionof such a contract.
3. 14. 050. TRANSACTIONS TAX RATE. For the privilegeof selling tangiblepersonal propertyat retail, a tax is hereby imposedupon all retailersin the incorporatedterritoryof the City at the rateof one percent (1 %) of the gross receiptsof any retailerfromthe sale of all tangiblepersonal propertysold at retail in said territoryon and afterthe operativedate of this chapter.
3. 14. 060. PLACE OF SALE. For the purposes of this chapter, all retail sales are consummatedat the place of business of the retailerunless the tangiblepersonal propertysold is deliveredby the retaileror his agentto an out- of-statedestinationor to a commoncarrierfor deliveryto an out-of-state destination. The gross receiptsfrom such sales shall includedeliverycharges, when such charges are subject to the state sales and use tax, regardless of the place to which deliveryis made. In the event a retailerhas no permanentplace of business inthe 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 regulationsto be prescribedand adoptedbythe California Department of Tax and Fee Administration.
3. 14. 070. USE TAX RATE. An excise tax is hereby imposedon the storage, use or other consumptionin the City of tangiblepersonal property purchasedfrom any retaileron and afterthe operativedate of this chapterfor R2024- 058 2
storage, useorotherconsumptioninsaidterritoryattherateofonepercent (1 %) ofthesalespriceoftheproperty. Thesalespriceshallincludedeliverycharges whensuchchargesaresubjecttostatesalesorusetaxregardlessoftheplace to which deliveryis made.
3.14.080. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwiseprovidedinthischapterandexceptinsofaras theyareinconsistent withthe provisionsof Part 1.6 of Division2 of the Revenue and Taxation Code, all of the provisionsof Part 1 (commencingwith Section 6001) of Division2 of the RevenueandTaxationCodeareherebyadoptedandmadea partofthischapter as thoughfullyset forthherein.
3. 14. 090. LIMITATIONS ON ADOPTION OF STATE LAW AND
COLLECTION OF USE TAXES. In adoptingthe provisionsof Part 1 of Division2 of the Revenue and Taxation Code:
A. Wherever the State of California is named or referred to as the taxingagency, the nameof the City shall be substitutedtherefor.
However, the substitution shall not be made when:
The word "State" is used as a partof the titleof the State Controller, StateTreasurer, StateTreasury, orthe
Constitution of the State of California.
2. The result of that substitution would require action to be taken by or againstthe City or any agency, officer, or
employeethereofratherthan by or againstthe California
DepartmentofTax andFeeAdministration, inperformingthe
functions incident to the administration or operation of this chapter.
3. In those sections, including, but notnecessarilylimitedto sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to
certain sales, storage, use or other consumption of
tangiblepersonal propertywhich would nototherwise
be exempt from this tax while such sales, storage,
use or otherconsumptionremainsubjectto tax by the
State underthe provisionsof Part 1 of Division2 of
the Revenue and Taxation Code; or
b. Impose this tax with respect to certain sales, storage, use or otherconsumptionof tangiblepersonal
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propertywhichwouldnotbesubjecttotaxbythe
stateunderthe said provisionof thatcode.
4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and
Taxation Code.
B. The word "City" shall be substitutedforthe word "State" in the phrase " retailer engaged in business in this State" in Section 6203 and in the definitionof thatphrase in Section 6203.
A retailer engaged in business in the District" shall also includeanyretailerthat, intheprecedingcalendaryearor
the currentcalendaryear, has totalcombinedsales of
tangiblepersonal propertyin this stateor for deliveryin the Statebytheretailerandallpersonsrelatedtotheretailer
that exceeds five hundred thousand dollars ($ 500, 000). For purposes of this section, a person is relatedto another personifbothpersonsarerelatedtoeachotherpursuantto
Section 267( b) of Title 26 of the United States Code and the regulations thereunder.
3. 14. 100. PERMIT NOT REQUIRED. If a seller's permithas been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permitshall not be requiredby this chapter.
3. 14. 110. EXEMPTIONS AND EXCLUSIONS.
A. There shall be excluded from the measure of the transactions tax andtheusetaxtheamountofanysalestaxorusetaximposedby
the State of Californiaor by any city, cityand county, or county pursuantto the Bradley -Burns UniformLocal Sales and Use Tax Law or the amountof any state -administeredtransactionsor use tax.
B. There are exempted from the computation of the amount of transactionstax the gross receiptsfrom:
Salesoftangiblepersonalproperty, otherthanfuelor
petroleum products, to operators of aircraft to be used or consumedprincipallyoutsidethecountyinwhichthesaleis
made and directlyand exclusivelyin the use of such aircraft as commoncarriersof persons or propertyunderthe
authorityofthelawsofthisState, theUnitedStates, orany
foreigngovernment.
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2. Salesof propertytobeusedoutsidetheCitywhichis
shippedtoa pointoutsidetheCity, pursuanttothecontract
ofsale, bydeliverytosuchpointbytheretaileror hisagent,
or by deliveryby the retailerto a carrierfor shipmentto a consignee at such point. Forthepurposesofthisparagraph, deliverytoa pointoutsidetheCityshallbesatisfied:
a. With respect to vehicles ( other than commercial
vehicles) subjectto registrationpursuantto Chapter 1
commencingwith Section 4000) of Division3 of the
Vehicle Code, aircraft licensed in compliance with
Section 21411 of the Public Utilities Code, and
undocumented vessels registered under Division 3.5
commencingwithSection 9840) of the Vehicle Code
byregistrationtoanout -of -Cityaddressandbya
declarationunderpenaltyofperjury, signedbythe
buyer, statingthatsuch address is, in fact, his or her
principalplace of residence; and
b. Withrespecttocommercialvehicles, byregistrationto
a place of business out -of -City and declarationunder
penaltyof perjury, signed by the buyer, thatthe
vehicle will be operated from that address.
3. The sale of tangiblepersonal propertyifthe seller is obligatedtofurnishthepropertyfora fixedpricepursuantto
a contractenteredintopriorto the operativedate of this
chapter.
4. A leaseoftangiblepersonalpropertywhichis a continuing sale of such property, for any periodof timefor which the lessoris obligatedto leasethepropertyforanamountfixed
by the lease priorto the operativedate of this chapter.
5. For the purposes of subparagraphs (3) and (4) of this section, thesaleor leaseoftangiblepersonalpropertyshall bedeemednottobeobligatedpursuanttoa contractor
leaseforanyperiodoftimeforwhichanypartytothe
contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. Thereareexemptedfromtheusetaximposedbythischapter, the storage, useorotherconsumptionintheCityoftangiblepersonal property:
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The gross receiptsfromthe sale of which have been subject to a transactionstax underany state -administered
transactions and use tax ordinance.
2. Otherthanfuelorpetroleumproductspurchasedby
operatorsofaircraftandusedorconsumedbysuch
operatorsdirectlyand exclusivelyin the use of such aircraft as commoncarriersof persons or propertyfor hire or
compensationundera certificateof publicconvenienceand
necessityissued pursuantto the laws of this State, the
UnitedStates, oranyforeigngovernment. This exemption is in additionto the exemptionsprovidedin Sections 6366 and 6366. 1 of the Revenue and Taxation Code of the State of California.
3. Ifthepurchaseris obligatedtopurchasethepropertyfora
fixed price pursuantto a contractenteredintopriorto the operative date of this chapter.
4. If the possession of, or the exercise of any rightor power over, the tangiblepersonal propertyarises undera lease
which is a continuingpurchaseof such propertyfor any
periodof timefor which the lessee is obligatedto lease the propertyfor an amountfixed by a lease priorto the operative date of this chapter.
5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, orexerciseofanyrightor powerover, tangiblepersonal
propertyshallbedeemednotto beobligatedpursuanttoa
contractor lease for any periodof timefor which any partyto 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 providedin subparagraph (7), a retailer engaged in business in the City shall not be requiredto collect use tax fromthe purchaserof tangiblepersonal property, unless the retailerships or deliversthe propertyintothe City or
participateswithinthe City in makingthe sale of the property, including, butnotlimitedto, solicitingor receivingtheorder, eitherdirectlyor indirectly, at a place of business of the retailerin the City or throughany representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authorityof the retailer.
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7. " A retailerengagedinbusinessintheCity" shallalsoinclude anyretailerofanyofthefollowing: vehicles subject to
registrationpursuanttoChapter1 (commencingwithSection
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
commencingwith Section 9840) of the Vehicle Code. That
retailershallbe requiredtocollectusetaxfromany
purchaser who registers or licenses the vehicle, vessel, or aircraftat an address in the City.
D. Any personsubjectto usetaxunderthischaptermaycreditagainst thattax any transactionstax or reimbursementfortransactionstax paid to a districtimposing, or retailerliablefor a transactionstax pursuantto Part 1.6 of Division2 of the Revenue and Taxation Codewithrespecttothesaletothepersonofthepropertythe
storage, use or other consumption of which is subject to the use tax.
3. 14. 120. AMENDMENTS. All amendments subsequent to the effective date of this chapter to Part 1 of Division 2 of the Revenue and Taxation Code relatingto sales and use taxes and which are not inconsistentwith 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 automaticallybecome a partof this chapter, providedhowever, thatno such amendmentshall operateso as to affectthe rateof tax imposed by this chapter.
3. 14. 130. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandateor other legalor equitableprocess shall issue in any suit, action or proceedingin any courtagainstthe State or the City, or againstany officerof the State or the City, to preventor enjointhe collectionunderthis chapter, or Part 1.6 of Division2 oftheRevenueandTaxationCode, ofanytaxoranyamountoftax required to be collected.
3. 14. 140. GENERAL TAX. The proceedsfromthe tax imposedby this chaptershallbeforunrestrictedgeneralrevenuepurposesoftheCityandshall be placed intothe General Fund of the City.
3. 14. 150. CITIZEN OVERSIGHT. The City Council shall establisha CitizensOversightCommittee (COC) toreviewandreportannuallyonthereceipt andexpenditureof revenuefromthetaxauthorizedbythischapter. The COC's reportshallconfirmthattheexpendituresareconsistentwiththepriorities approvedbytheCityCouncilandthatnorevenueshavebeensiphonedoffby the State or otherentityor used for the benefitof otherthan the Napa community. The CityCouncilshalladopta resolutionestablishingtheterms, composition, and duties of the COC priorto the operativedate.
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Section 2. SEVERABILITY. Ifanyprovisionofthisordinanceortheapplication thereofto any personor circumstanceis held invalid, the remainderof the ordinance andtheapplicationofsuchprovisiontootherpersonsorcircumstancesshallnotbe affectedthereby.
Section 3. EFFECTIVE DATE. Pursuant to California Constitution Article XIIIC(2)(b) andCaliforniaElectionsCodeSection9217, ifapprovedbya majorityvoteof the qualifiedvotersof the City votingon the issue at the November5, 2024, General Municipal Election, this ordinance shall be adopted on the date that the results of the vote are declaredby the City Council and shall become effectiveten (10) days later.
Section 4. TERMINATION DATE. This ordinance shall remain in effect until repealedby the votersof the City of Napa.
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