G\T Y OF
PISMO BEACH CITY COUNCIL STAFF REPORT
A�syo sEPc�' Agenda Item #12.A
Meeting Date: December 17, 2024
TITLE:
Certification of November 5, 2024 General Election Results RECOMMENDATION:
Adopt a Resolution reciting the fact of the General Municipal Election held on Tuesday, November 5, 2024, declaring the result and such other matters as provided by law.
DISCUSSION:
The San Luis Obispo County Elections Office has completed its canvass (official tabulation of results) of the General Election held on Tuesday, November 5, 2024, including the results of Pismo Beach's election of a Mayor and two City Council Members and Pismo Beach Sales Tax Measure F-24.
In accordance with California Elections Code §§10262-10264, staff recommends that the Council adopt a resolution (Attachment 1) declaring the results of the Election, as required by law, prior to installing the elected officers. The final Statement of Votes cast for Pismo Beach contests, dated December 3, 2024, is included in Attachment 1.A.
At the time of the election, Pismo Beach had 6,260 registered voters, of whom 5,455, or 87%, cast ballots, compared to 71% in 2022 and 91% in 2020. The city's voters cast 5,152 mail ballots, and 303 ballots at polling stations.
Mayor and City Council Election
The number of votes cast for each candidate was as follows:
For Mayor: Votes %
Ed Waage 3,200 64.61%
Kevin Kreowski 1,753 35.39%
For Council Member: Votes %
Scott A. Newton 3,467 48.19%
Marcia Guthrie 2,632 36.58%
Gianni Scan arello 1,096 15.23%
The results show that Ed Waage received the highest number of votes for the office of Mayor, and that Scott Newton and Marcia Guthrie received the highest and second- highest number of votes, respectively, for the office of City Council Member, and all three incumbents have therefore been re-elected.
In accordance with Elections Code §10265, following the adoption of the attached resolution, the City Clerk will administer an Oath of Office to the newly-elected officers, Council Agenda 12-17-2024 12.A-1
who will then officially commence their terms of office. A Mayor Pro Tempore will then be selected by the Council as part of the following agenda item.
Measure F-24
The number of votes cast upon Measure F-24, a sales and use tax measure also known as the Pismo Beach Essential Services Measure, was as follows:
Votes %
Yes 3,162 62.53%
No 1,895 37.47%
Total 5,057
The results show that the measure received greater than the 50%+1 threshold of votes required for its passage. The measure (provided for reference only as Attachment 2) is therefore ratified and, by the Council's adoption of a resolution certifying the election results (Attachment 1), will be deemed adopted as of November 5, 2024. It will become effective by statute ten days after certification (December 27, 2024) and implementation will begin in 2025 as outlined in the ordinance. Additional legislative action will be required to enable the California Department of Tax and Fee Administration's implementation of the tax, which will be brought to the Council as a separate agenda item.
Conclusion and Recommendation
Staff recommends that the City Council adopt a resolution (Attachment 1) declaring the results of the November 5, 2024 Election.
FISCAL IMPACT:
There is no fiscal impact from this request. The City has not yet received an invoice from the County for its election consolidation services, but the cost is anticipated to be within the adopted City Clerk Division budget. Other routine elections-related activities are absorbed by the City Clerk Division budget.
ATTACHMENTS:
1. Resolution
1.A. Exhibit A to Resolution: Certificate of Results and Statement of Votes Cast
2. Ordinance: Measure F-24 (for reference only)
Submitted by: Erica Inderlied, City Clerk
City Manager Approval:
Council Agenda 12-17-2024 12.A-2
Attachment 1
RESOLUTION NO. R-2024-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON TUESDAY, NOVEMBER 5, 2024, DECLARING THE RESULT AND SUCH
OTHER MATTERS AS PROVIDED BY LAW
WHEREAS, a General Municipal Election was held and conducted in the City of Pismo Beach, California, on Tuesday, November 5, 2024, as required by law; and WHEREAS, notice of the election was given in time, form, and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form, and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and
WHEREAS, the San Luis Obispo County Elections Division canvassed the returns of the election and has certified the results, and the excerpt of the results pertaining to the elective offices of the City of Pismo Beach are attached, and made a part hereof as Exhibit A.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:
SECTION 1.
That the whole number of votes (ballots) cast in the precincts except vote by mail voter ballots was 303; that the whole number of vote-by-mail ballots cast in the City was 4,329; making a total of 5,152 votes (ballots) cast in the City.
SECTION 2.
That the names of persons voted for at the election for Mayor are as follows:
• Kevin Kreowski
• Ed Waage
That the names of persons voted for at the election for Member of the City Council are as follows:
• Marcia Guthrie
• Scott A. Newton
• Gianni Scangarello
Council Agenda 12-17-2024 12.A-3
Attachment 1
SECTION 3.
That the number of votes given at each precinct and the number of votes given in the City to each of the persons above named for the respective offices for which the persons were candidates were as listed in Exhibit A attached.
SECTION 4.
The City Council does declare and determine: That Ed Waage was elected as Mayor for the full term of two years; Scott A. Newton was elected as Member of the City Council for the full term of four years; and Marcia Guthrie was elected as Member of the City Council for the full term of four years; and
That as a result of the election, a majority of the voters voting on Measure F-24, also known as the Pismo Beach Essential Services Measure, did vote in favor of it by a vote of 3,162 in favor and 1,895 against, and that the measure was carried, and by adoption of this Resolution shall be deemed adopted and ratified as of the date of the election; and shall become effective ten days hereafter.
SECTION 5.
The City Clerk shall enter into the records of the City Council of the City, a statement of the result of the election, showing: (1) The whole number of votes (ballots) cast in the City; (2) the names of the persons voted for, if any; (3) for what office each person was voted for; (4) the measure(s) voted upon, if any; (5) the number of votes given at each precinct to each person, and for and against each measure(s); (6) the total number of votes given to each person, and for and against each measure.
SECTION 6.
That the City Clerk shall immediately make and deliver to each of the persons so elected a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk shall also administer to each person elected the Oath of Office prescribed in the Constitution of the State of California and shall have them subscribe to it and file it in the office of the City Clerk. Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected.
SECTION 7.
That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
UPON MOTION OF Council Member seconded by Council Member the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 17t" day of December 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Council Agenda 12-17-2024 12.A-4
Attachment 1
Approved: Attest:
Ed Waage, Mayor Erica Inderlied, City Clerk
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Pismo Beach, California, on
Erica Inderlied, City Clerk
Council Agenda 12-17-2024 12.A-5
Ia
Attachment 1.A
.• •.
44 l
Now
CERTIFICATE OF THE COUNTY CLERK-RECORDER/REGISTRAR OF VOTERS
RESULTS OF CANVASS OF ALL VOTES CAST
NOVEMBER 5, 2024, GENERAL ELECTION
CITY OF PISMO BEACH
I, ELAINA CANO, County Clerk-Recorder of the County of San Luis Obispo, do hereby certify that pursuant to law I did canvass the returns of the votes cast at the above referenced election in the City of Pismo Beach on November 5, 2024, and that a copy of the Statement of Votes Cast to which this certificate is attached, shows the number of votes cast in said city for each candidate for the office of Mayor and Member of the City Council and that the totals shown for each candidate for the office of Mayor and Member of the City Council in said City in each of the respective precincts therein, are full, true and correct.
WITNESS, my hand and Official Seal this 3rd Day of December 2024.
OFiYS�p
ELAINA CANO vys.
San Luis Obispo County Clerk-Recorder/Registrar of Voters M-R
�
Council Agenda 12-17-2024 12.A-6
Page: 1 of 4 Attac qVA .A.49 PM SOVC for: City of Pismo Beach, Mayor, City of Pismo Beach, Councilmember, City of Pismo Beach, All Counting Groups
NOVEMBER 5, 2024, GENERAL ELECTION
COUNTY OF SAN LUIS OBISPO
OFFICIAL ELECTION RESULTS - CITY OF PISMO BEACH
Precinct Registered Voters Cast %Turnout
Voters
County
Electionwide
307
Polling 2,602 143 5.50%
Vote by Mail 2,602 2,144 82.40%
Total 2,602 2,287 87.89%
308
Polling 1,839 85 4.62%
Vote by Mail 1,839 1,546 84.07%
Total 1,839 1,631 88.69%
309
Polling 1,819 75 4.12%i
Vote by Mail 1,819 1,462 80.37%
Total 1,819 1,537 84.50%
Electionwide-Total 6,260 5,455 87.14%
County-Total 6,260 5,455 87.14%
Polling 6,260 303 4.84%
Vote by Mail 6,260 5,152 82.30%
Council Agenda 12-17-2024 12.A-7
Page: 2 of 4 Attac lW )qbA Z:2.49 PM City of Pismo Beach, Mayor (Vote for 1) ****-Insufficient Turnout to Protect Voter Privacy Y
N
To
0 w1O Y Q O
NZQ_0 >Precinct E C+� Precinct LU ° Y w H
County County
Electionwide Electionwide
307 307
Polling 143 2,602 32 0 Polling 59 52 111 Vote by Mail 2,144 2,602 170 1 Vote by Mail 791 1,182 1,973 Total 2,287 2,602 202 1 Total 850 1,234 2,084 308 308
Polling 85 1,839 20 0 Polling 19 46 65 Vote by Mail 1,546 1,839 115 0 Vote by Mail 479 952 1,431 Total 1,631 1,839 135 0 Total 498 998 1,496 309 309
Polling 75 1,819 20 0 Polling 27 28 55 Vote by Mail 1,462 1,819 144 0 Vote by Mail 378 940 1,318 Total 1,537 1,819 164 0 Total 405 968 1,373 Electionwide-Total 5,455 6,260 501 1 Electionwide-Total 1,753 3,200 4,953 County-Total 5,455 6,260 501 1 County-Total 1,753 3,200 4,953 Council Agenda 12-17-2024 12.A-8
Page: 3 of 4 AttacR2'Qi qR Z:A.49 PM City of Pismo Beach, Councilmember (Vote for 2) -Insufficient Turnout to Protect voter Privacy w
z
� o
w
z
a o a d
V To>
U
o O
Precinct F � � Precinct 2 N
County County
Electionwide Electionwide
307 307
Polling 143 2,602 136 0 Polling 53 63 Vote by Mail 2,144 2,602 1,378 2 Vote by Mail 1,027 1,437 Total 2,287 2,602 1,514 2 Total 1,080 1,500 308 308
Polling 85 1,839 80 0 Polling 28 44 Vote by Mail 1,546 1,839 1,009 0 Vote by Mail 766 1,006 Total 1,631 1,839 1,089 0 Total 794 1,050 309 309
Polling 75 81 0 Polling 19 37 Vote by Mail 1,462 1,819 1,029 0 Vote by Mail 739 880 Total 1,537 1,819 1,110 0 Total 758 917 Electionwide-Total 5,455 6,260 3,713 2 Electionwide-Total 2,632 3,467 County-Total 5,455 6,260 3,713 2 County-Total 2,632 3,467 Council Agenda 12-17-2024 12.A-9
Page:4 of 4 Attacpb*I:3.49 PM
0 J
J
W to
Z
Z Z -
Precinct N F
County
Electionwide
307
Polling 34 150
Vote by Mail 444 2,908
Total 478 3,058
308
Polling 18 90
Vote by Mail 311 2,083
Total 329 2,173
309
Polling 13 69
Vote by Mail 276 1,895
Total 289 1,964
Electionwide-Total 1,096 7,195
County-Total 1,096 7,195
Council Agenda 12-17-2024 12.A-10
Attachment 1.A
CERTIFICATE OF THE COUNTY CLERK-RECORDER/REGISTRAR OF VOTERS
RESULTS OF CANVASS OF ALL VOTES CAST
CITY OF PISMO BEACH - MEASURE F-24
GENERAL ELECTION, NOVEMBER S, 2024
1, ELAINA CANO, County Clerk-Recorder of the County of San Luis Obispo, do hereby certify that pursuant to law I did canvass the returns of the votes cast at the above referenced election in the City of Pismo Beach on NOVEMBER 5, 2024, and that a copy of the Statement of Votes Cast to which this certificate is attached, shows the number of votes cast in said city for and against said measure, and that the totals shown for and against said measure in said city, and in each of the respective precincts therein, are full, true and correct.
MEASURE F-24
"To maintain the City of Pismo Beach's long term financial stability and services such as fixing potholes; keeping streets, sidewalks, infrastructure, parks, and public facilities safe, clean, and well-maintained; providing police/fire protection, 9-1-1 emergency services; addressing homelessness; and for general government use, shall the City extend its Measure I sales tax and set the rate at 1 C per dollar, providing approximately $4,000,000 annually for 12 years; requiring independent audits, with all funds used locally?
WITNESS, my hand and Official Seal this 3rd Day of December 2024. MS,� COS
'e
San Luis Obispo County Clerk-Recorder/Registrar of Voters ' Council Agenda 12-17-2024 12.A-11
Page: 1 of 2 Attac qVA I.A.58 PM SOVC for: Measure F-24 City of Pismo Beach Transactions and Use Tax (50% +1), City of Pismo Beach, All Counting Groups
NOVEMBER 5, 2024, GENERAL ELECTION
COUNTY OF SAN LUIS OBISPO
OFFICIAL ELECTION RESULTS - MEASURE F-24
Precinct Registered Voters Cast %Turnout
Voters
County
Electionwide
307
Polling 2,602 143 5.50%
Vote by Mail 2,602 2,144 82.40%
Total 2,602 2,287 87.89%
308
Polling 1,839 85 4.62%
Vote by Mail 1,839 1,546 84.07%
Total 1,839 1,631 88.69%
309
Polling 1,819 75 4.12%i
Vote by Mail 1,819 1,462 80.37%
Total 1,819 1,537 84.50%
Electionwide-Total 6,260 5,455 87.14%
County-Total 6,260 5,455 87.14%
Polling 6,260 303 4.84%
Vote by Mail 6,260 5,152 82.30%
Council Agenda 12-17-2024 12.A-12
Page: 2 of 2 Attac"f24 3458 PM
Measure F-24 City of Pismo Beach Transactions and Use Tax (50% +1) (Vote for i) **---Insufficient Turnout to Protect Voter Privacy
° 0 0
V a 0
5 Precinct j 0 Precinct y zz � County County
Electionwide Electionwide
307 307
Polling 143 2,602 30 0 Polling 69 44 113 Vote by Mail 2,144 2,602 142 1 Vote by Mail 1,283 718 2,001 Total 2,287 2,602 172 1 Total 1,352 762 2,114 308 308
Polling 85 1,839 15 0 Polling 38 32 70 Vote by Mail 1,546 1,839 81 1 Vote by Mail 858 606 1,464 Total 1,631 1,839 96 1 Total 896 638 1,534 309 309
Polling 75 1,819 16 0 Polling 32 27 59 Vote by Mail 1,462 1,819 112 0 Vote by Mail 882 468 1,350 Total 1,537 1,819 128 0 Total 914 495 1,409 Electionwide-Total 5,455 6,260 396 2 Electionwide-Total 3,162 1,895 5,057 County-Total 5,455 6,260 396 2 County-Total 3,162 1,895 5,057 Council Agenda 12-17-2024 12.A-13
Attachment 2
MEASURE F-24
ORDINANCE NO. 0-2024-003
AN ORDINANCE OF THE PEOPLE OF THE CITY OF PISMO BEACH, CALIFORNIA AMENDING TITLE 3, CHAPTER 3.22 OF THE PISMO BEACH MUNICIPAL CODE
EXTENDING AND MODIFYING A TRANSACTIONS AND USE TAX TO BE
ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION
The People of the City of Pismo Beach, California do ordain as follows:
SECTION 1. FINDINGS.
A. One of the primary roles of City government is to provide vital public services such as fixing potholes, keeping streets, sidewalks, infrastructure, parks, and public facilities safe, clean, and well-maintained, providing police/fire protection, 9-1-1 emergency services, addressing homelessness, and many other essential city services.
B. The City's revenue for such vital services comes from property tax, sales tax, hotel tax, and other such revenues.
C. Prior to 2008, budget cuts forced the City to spend less on street and sidewalk maintenance, pothole repair, park maintenance and replacement of 20-to 30-year- old storm drains than was necessary to adequately maintain this infrastructure in fully functional working condition. As a result, many City streets were in poor condition and inefficient storm drainage could have resulted in flooding.
D. In 2008, the voters of Pismo Beach approved a transactions and use tax in the amount of one-half of one percent, the funds from which have been used entirely for the improvement of City infrastructure, with none of the additional funds being used for administrative or other soft costs. In 2014, the voters of Pismo Beach approved the extension of the transactions and use tax. The City has used this money to pave streets, improve drainage and other City infrastructure.
E. The cost to continue to provide these vital services at current levels of service continues to escalate and exceeds the amount of funds and revenues generated from all other sources of income available for such purpose. The extension of the transactions and use tax, originally approved by the voters in 2008 and extended by the voters in 2014, and modification of the tax rate to one percent, is necessary to continue to maintain the public good, welfare, and safety.
Council Agenda 12-17-2024 12.A-14
Attachment 2
F. Without the extension of the transactions and use tax, the City will have to either generate additional revenue to continue to maintain existing City infrastructure or begin making cuts to other essential City services.
G. A local finance measure gives Pismo Beach residents local control. More than 63% of taxable purchases in the City are made by visitors to the City. Every penny generated by the measure stays in Pismo Beach to be used for the needs and services of our residents and the City.
H. The extension and modification of such a tax will allow the City to continue to provide a high level of essential services to residents, businesses and visitors throughout the City.
I. All funds from a locally approved transactions and use tax would stay in Pismo Beach to benefit local residents and could not be taken away by the State.
J. A local measure will include a twelve-year sunset clause, after which the tax will cease to be collected unless reauthorized by the voters.
SECTION 2. AMENDMENT OF CODE.
Pismo Beach Municipal Code Title 3 is hereby amended to revise Chapter 3.22 to read in its entirety as follows:
CHAPTER 3.22 TRANSACTIONS AND USE TAX
3.22.010 Title.
This ordinance shall be known as the "Transactions and Use Tax Ordinance of the City of Pismo Beach". The City of Pismo Beach hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.
3.22.020 Purpose.
This ordinance is adopted to extend and modify the transactions and use tax initially approved by the voters in 2008 and extended by the voters in 2014, to achieve the following, among other purposes, and the provisions hereof shall 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.
Council Agenda 12-17-2024 12.A-15
Attachment 2
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 State 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 State 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.
3.22.030 Operative date.
As to adoption of the transactions and use tax pursuant to Ordinance 0-2008-002 approved by the voters in November 2008, "Operative Date" means the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of Ordinance 0-2008-002.
As to the extension of the transactions and use tax pursuant to Ordinance 0-2014- 008 approved by the voters in November 2014, "Operative Date" means the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of Ordinance 0-2014-008.
Otherwise, "Operative Date" means the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of this ordinance, the date of adoption being set forth below.
3.22.040 Contract with state.
Prior to the operative date, the City shall contract with the State 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 State 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.
Council Agenda 12-17-2024 12.A-16
Attachment 2
3.22.050 Transactions tax rate.
Commencing on the Operative Date under Ordinances 0-2008-002 and 0-2014- 008, 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 half of one percent (0.5%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City on and after the operative date of this ordinance. Commencing on the Operative Date, 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 the City on and after the operative date of this ordinance.
3.22.060 Place of sale.
For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Department of Tax and Fee Administration.
3.22.070 Use tax rate.
Commencing on the Operative Date under Ordinances 0-2008-002 and 0-2014- 008, 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 half of one percent (0.5%) of the sales price of the property. Commencing on the Operative Date, 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.
3.22.080 Adoption of provisions of state law.
Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Council Agenda 12-17-2024 12.A-17
Attachment 2
Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.
3.22.090 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 City of Pismo Beach 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 Board of Control, State Department of Tax and Fee Administration, 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 Pismo Beach or any agency, officer, or employee thereof rather than by or against the State 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:
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.
B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.
Council Agenda 12-17-2024 12.A-18
Attachment 2
3.22.100 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.
3.22.110 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.
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.
Council Agenda 12-17-2024 12.A-19
Attachment 2
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 (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:
1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.
2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.
3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.
4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.
5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of Council Agenda 12-17-2024 12.A-20
Attachment 2
time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.
7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.
D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
3.22.120 Amendments.
All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. The City Council may make amendments to this chapter that do not affect the rate or duration of the tax imposed without approval of the voters of the City.
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3.22.130 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.
3.22.140 Semi-annual report to council.
The City Manager shall report to Council not less frequently than semi-annually on the amount of tax collected under this ordinance, and any expenditures made, or proposed to be made with such collections.
SECTION 3. USE OF TAX PROCEEDS.
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into the City of Pismo Beach General Fund, and may be used for any lawful purpose as designated by the City Council.
SECTION 4. SEVERABILITY.
If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
SECTION 5. STATUTORY AUTHORITY FOR TAX.
This ordinance is adopted pursuant to Revenue and Taxation Code section 7285.9.
SECTION 6. ELECTION REQUIRED.
This ordinance shall not become operative unless and until a majority of the electors voting on this measure vote to approve the imposition of the tax at the general municipal election to be held on November 5, 2024.
SECTION 7. EFFECTIVE DATE AND TERMINATION DATE.
If this ordinance is approved by a majority of the electors voting on the issue at the November 5, 2024 general municipal election, pursuant to Elections Code Section 9217, the ordinance shall be become effective ten (10) days after the City Council accepts the certified results of the election. Should this ordinance be approved by a majority of electors at the November 5, 2024 election, it shall be repealed without further action of the City Council or voters twelve (12) years after the Operative Date, after which date the tax imposed by this ordinance shall not be collected.
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INTRODUCED at a regular meeting of the City Council held this 41" day of June, 2024, on motion of Mayor Pro Tern Reiss, seconded by Council Member Guthrie, and on the following roll call vote, to wit:
AYES: 4 Reiss, Guthrie, Inman, Waage
NOES: 1 Newton
ABSENT: 0
ABSTAIN: 0
RECUSED: 0
Approved: Attest:
Ed Waage, Mayor Erica Inderlied, City Clerk
ADOPTED at a regular meeting of the City Council held this 18t" day of June, 2024, on motion of Council Member Guthrie, seconded by Council Member Inman, and on the following vote:
AYES: 4 Guthrie, Inman, Reiss, Waage
NOES: 1 Newton
ABSENT:
ABSTAIN:
RECUSED:
Approved: Attest:
Ed Waage, Mayor Erica Inderlied, City Clerk
APPROVED AS TO FORM:
David M. Fleishman, City Attorney
PASSED AND ADOPTED by the People of the City of Pismo Beach this 5th day of November 2024.
Attest:
Erica Inderlied, City Clerk
Council Agenda 12-17-2024 12.A-23
Attachment 2
CERTIFICATION OF ORDINANCE POSTING
Government Code §40806
STATE OF CALIFORNIA }
} ss.
COUNTY OF SAN LUIS OBISPO }
I, Erica Inderlied, the City Clerk of the City of Pismo Beach, California, hereby certify in accordance with California Government Code Section 40806 that the foregoing document is a true and correct copy of Ordinance No. 0-2024-003, titled AN ORDINANCE OF THE PEOPLE OF THE CITY OF PISMO BEACH, CALIFORNIA AMENDING TITLE 3, CHAPTER 3.22 OF THE PISMO BEACH MUNICIPAL CODE EXTENDING AND
MODIFYING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, and that I caused the same to be duly posted in three public places within the City within fifteen (15) days of adoption thereof, pursuant to the requirements of California Government Code Section 36933.
Dated this 18t" day of December, 2024. Witness my hand and official seal.
Erica Inderlied, City Clerk
Council Agenda 12-17-2024 12.A-24