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Attachment 2 - Pacifica TUT Resolution

Pacifica City Council
August 5, 2026

Document
Attachment 2 - Pacifica TUT Resolution
Meeting
August 5, 2026
Body
Pacifica City Council
Original file
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Text extracted from the city's file for reading and search. Open the original on pacificacityca.iqm2.com. That file is the official record.

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RESOLUTION NO. ______

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PACIFICA,

CALIFORNIA, SUBMITTING TO THE ELECTORS A BALLOT MEASURE

ESTABLISHING A TRANSACTIONS AND USE (SALES) TAX RATE AT THE RATE OF 1% (ONE-CENT); REQUESTING THAT THE SAN MATEO COUNTY BOARD OF

SUPERVISORS CONSENT TO THE CONSOLIDATION OF SUCH BALLOT MEASURE ON THE BALLOT FOR THE CITY’S GENERAL MUNICIPAL ELECTION

WHICH IS CONSOLIDATED WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026; DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS; AND PROVIDING FOR PRIMARY AND

REBUTTAL ARGUMENTS
WHEREAS, pursuant to Resolution No. 43-2026, the City Council of the City of Pacifica (“City Council”) called a General Municipal Election to be held on Tuesday, November 3, 2026, for the purpose of electing council members as provided and, pursuant to Resolution No. 43-2026, the City Council requested that the San Mateo County Board of Supervisors consent to the consolidation of such General Municipal Election with the Statewide General Election to be held on the same date; and WHEREAS, pursuant to Article XIIIC of the California Constitution, Section 53720 et seq. of the California Government Code, the City has the authority to levy a general tax, including, but not limited to, increasing an existing tax; and WHEREAS, Article XIIIC, Section 2, of the California Constitution requires that the election at which a general tax is submitted to the electorate shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body; and
WHEREAS, Part 1.6 (commencing with Section 7251) of Division 2 of the California Revenue and Taxation Code, and Section 7285.9 of the California Revenue and Taxation Code, authorizes a city to adopt a transactions and use 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; and WHEREAS, Revenue and Taxation Code Section 7285.9 requires that any ballot measure/ordinance establishing or increasing a transactions and use tax must be approved by a 2/3 vote of all members of the City Council and by a majority vote of the qualified voters of the City voting on the ballot measure; and WHEREAS, Pacifica has a backlog of $84 million in needed street and road repairs and maintenance needs and without additional local funding it will become even more expensive, pushing the backlog up to $123 million in five years; and WHEREAS, Pacifica fire stations have no space for firefighters returning from calls to decontaminate and store personal protection equipment, increasing risk of exposure to carcinogens and the proposed measure could fund the facilities that reduce their risk 4925-5682-8592 v15
of exposure to hazardous materials; and
WHEREAS, this measure will provide funding to address community identified priorities such as maintaining emergency medical response times, preventing the elimination of firefighter positions, maintaining police services, funding emergency response services, maintaining storm drains to prevent flooding and protecting Pacifica’s long-term financial stability; and
WHEREAS, the proposed measure includes strict accountability provisions including public spending reports and annual independent financial audits and all funds must be used only in Pacifica and none can be taken by the State; and WHEREAS, pursuant to Elections Code Section 9222, the City Council desires to submit to the voters at the General Municipal Election to be held on Tuesday, November 3, 2026, a question relating to a transactions and use (sales) tax, which will establish a transactions and use (sales) tax at the rate of 1% that provides approximately $5,000,000 annually until ended by voters.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Pacifica as follows:

1. Recitals. The recitals set forth above are incorporated herein by this reference.

2. Submission of Measure. Pursuant to the laws of the State of California, including, but not limited to, Elections Code Sections 9222 and 10201, the City Council, hereby orders the submission to the qualified voters of the City of Pacifica at the General Municipal Election to be held on Tuesday, November 3, 2026, a measure that, if approved, establishes a transactions and use (sales) tax at the rate of 1%, which will provide approximately $5,000,000 annually until ended by voters (“Measure”). The abbreviated form of the Measure to appear on the ballot is specified below in Section 3.

3. Ballot Language. The City Council, pursuant to its right and authority, does hereby order the following question submitted to the voters at the consolidated general municipal election to be held on November 3, 2026:

Pacifica City Services Measure. To protect Pacifica’s
long-term financial stability; fund police, fire, 911
emergency response; prioritize paving streets in the worst conditions; keep parks, beaches and public spaces safe
and maintained; and for general government use, shall the City of Pacifica’s measure establishing a 1% (1¢)
transactions and use (sales) tax, generating approximately $5,000,000 annually until ended by voters, with public
disclosure and local control of funds, and independent
YES
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annual audits, be adopted?
NO

4. Text of Measure. The proposed complete text of the Measure to be submitted to the voters is attached as Exhibit A and incorporated herein by this reference. Pursuant to Revenue and Taxation Code Section 7285.9, the City Council hereby approves the proposed complete text of the Measure (which is the proposed ordinance provided therein) in the form as provided in Exhibit A and the submission thereof to the voters of the City at the General Municipal Election to be held on Tuesday, November 3, 2026.

The complete text of the Measure, as provided in Exhibit A, shall be printed in the ballot materials and be available for public inspection in the City Clerk’s office.

5. Voter Approval Requirement. The vote requirement for the Measure to pass is a majority (50% + 1) of the votes cast.

6. Form & Content of Ballots. The ballots to be used at the election shall be in form and content as required by law.

7. Coordination with County. The City Clerk, as the City’s elections official, is authorized, instructed and directed to coordinate with the County of San Mateo Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

8. Election Held Pursuant to Law. In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.

9. Request for Consolidation.

A. Pursuant to California Elections Code sections 10400 et seq., the election for the Measure, as described in this Resolution, shall be consolidated with the established election to be conducted on Tuesday, November 3, 2026. Pursuant to the requirements of Elections Code Section 10403, the Board of Supervisors of the County of San Mateo is hereby requested to consent and agree to the consolidation of the Measure on the ballot for the City’s General Municipal Election which is consolidated with the Statewide General 4925-5682-8592 v15
Election to be held on Tuesday, November 3, 2026.

B. The San Mateo County Elections Department is authorized to canvass the returns of the General Municipal Election to be held on Tuesday, November 3, 2026. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election will be held and conducted in accordance with the provisions of law regulating the elections, including, but not limited to, Elections Code Section 10418.

C. The Board of Supervisors of the County of San Mateo is requested to issue instructions to the San Mateo County Elections Department to take any and all steps necessary for conducting and holding the consolidated election.

D. The City of Pacifica recognizes that additional costs will be incurred by the County of San Mateo by reason of this consolidation and agrees to reimburse the County of San Mateo for any costs.

E. The City Clerk shall file a certified copy of this Resolution with the San Mateo County Board of Supervisors and San Mateo County Elections Department.

10. Arguments.

A. Primary Argument.
i. In accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, written argument(s) In Favor of or Against City measure(s) shall not exceed 300 words and shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument.

The arguments shall be accompanied by forms as provided by the City Clerk and shall be filed with City Clerk no later than 5:00PM on August 10, 2026. Further, the arguments may be changed or withdrawn until 5:00PM on August 10, 2026, after which no arguments In Favor or Against the City measure may be submitted to the City Clerk.
ii. In the event that more than one argument in favor or against the City measure is timely submitted, then consistent with Elections Code Section 9287, the City Clerk shall select the argument to be included with the ballot materials, giving preference and priority in the order set forth in Elections Code Section 9287.
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B. Rebuttal Arguments.
i. Pursuant to Section 9285 of the Elections Code of the State of California, when the City Clerk has selected the arguments in favor and against the Measure (not exceeding 300 words each) which will be printed and distributed to the voters, the City Clerk shall send a copy of an argument in favor of the proposition to the authors of any argument against the
Measure and a copy of an argument against the Measure to the authors of any argument in favor of the Measure
immediately upon receiving the arguments.
ii. The author or a majority of the authors of an argument relating to a City measure may prepare and submit a rebuttal
argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument.
iii. A rebuttal argument may not be signed by more than five authors.
iv. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, by 5:00PM on August 17, 2026. The rebuttal arguments shall be accompanied by forms provided by the City Clerk.
v. Rebuttal arguments shall be printed in the same manner as the primary arguments. Each rebuttal argument shall
immediately follow the primary argument which it seeks to rebut.
vi. All previous resolutions providing for the filing of rebuttal arguments for City measures are repealed, but only to the extent such resolutions conflict with this Resolution.
vii. The provisions of this Section 10(B) shall apply only to the election to be held on November 3, 2026, and shall then be repealed.

C. Impartial Analysis.
i. The City Council directs the City Clerk to transmit a copy of the Measure to the City Attorney.
ii. The City Attorney shall prepare an impartial analysis of the 4925-5682-8592 v15
Measure not exceeding 500 words showing the effect of the Measure on the existing law and the operation of the Measure. iii. The analysis shall include a statement indicating whether the Measure was placed on the ballot by a petition signed by the requisite number of voters or by the governing body of the City.
iv. In the event the entire text of the Measure is not printed on the ballot, nor in the voter information portion of the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-point type, a statement in substantially the following form: "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 650-738-7307 and a copy will be mailed at no cost to you."
v. The impartial analysis shall be filed by 5:00PM on August 17, 2026.

D. Printing. The City Clerk shall cause the City Attorney’s impartial analysis, and duly selected arguments, to be printed and distributed to voters in accordance with State law regarding the same.

11. Notice of Election; Publication. Notice of the time and place of holding 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.

12. Implementation. The City Clerk and City Manager are authorized to take all actions as necessary to effectuate the purposes of this Resolution and the election. The City Manager, subject to the City Attorney’s approval, is authorized to make any typographical, clerical, and non-substantive corrections and such other revisions as may be required to this Resolution and its exhibits/attachments, including such typographical, clerical, and non-substantive corrections and/or such other revisions as may be required by the California Department of Fee and Tax Administration.

13. Environmental Compliance. The City Council finds the adoption and approval of this Resolution and the Measure are not subject to the California Environmental Quality Act ("CEQA"), because the enactment of this Resolution and the Proposed Ordinance: (1) does not constitute a “project” as defined by CEQA pursuant to California Code of Regulations, Title 14, Sections 15060(c)(3) and 15378; (2) will not result in a direct or reasonably foreseeable indirect physical change in the environment pursuant to California Code of Regulations, Title 14, Section 15060(c)(2); and (3) is 4925-5682-8592 v15
covered by the general rule that CEQA applies only to projects which have the potential for causing a significant effect on the environment pursuant to California Code of Regulations, Title 14, Section 15061(b)(3). This Resolution and the Measure establish a transactions and use tax, provide for the creation of City funding mechanisms and City fiscal activities, include organizational or administrative activities of government which will not result in direct or indirect physical changes to the environment, and do not involve any commitment to any project which may result in a potentially significant physical impact on the environment.

14. Certification. The City Clerk shall certify to the passage and adoption of this Resolution.
* * * * *
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Pacifica, California held on the 5
th day of August, 2026.

AYES, Councilmembers:

NOES, Councilmembers:

ABSENT, Councilmembers:

ABSTAIN, Councilmembers:

By ______________________________
Christine Boles
Mayor
ATTEST: APPROVED AS TO FORM:

By ______________________________ By: ______________________________ Sarah Coffey
City Clerk
Michelle Marchetta Kenyon
City Attorney
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Exhibit A
Proposed Complete Text of the Measure

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