POINT ARENA CITY COUNCIL
AGENDA ITEM SUMMARY
AGENDA ITEM: VIII B
MEETING DATE: 9/27/2022
TITLE
Presentation: Measure P -- Essential Services Sales & Use Tax
RECOMMENDED ACTION
Receive presentation, ask questions, and direct staff
ANALYSIS
Measure P is a general tax placed on the November 2022 Ballot by the Board of Supervisors with an accompanying Resolution stating the intent of the tax. Resolution #22-159 passed by the Board of Supervisors on July 12th states “it is the intent of Mendocino County Board of Supervisors to use any new revenues from the proposed sales tax to fund fire protection and prevention, with 90% of the new revenue to be spent on direct aid to those agencies providing direct fire protection services and 10% to assist in fire prevention, resiliency and readiness efforts.” The Resolution goes into more detail about how the 90% will be allocated to each fire department, based on a formula that was agreed upon by the Mendocino County Fire Chiefs Association.
Emily Tecchio of the Mendocino Fire Safe Council will give a presentation and answer any questions. They are requesting City Council support for the initiative.
FISCAL IMPACT
None
ATTACHMENTS
• Measure P Ballot Language & Arguments
• Board of Supervisors Resolution 22-159
• Measure P Fact Sheet
• Measure P Allocation Formula
• Mendocino County Sales Tax Allocations
CITY MANAGER SIGNATURE
_________________________________
Paul Andersen, City Manager
MENDOCINO COUNTY
FULL TEXT OF MEASURE P
ORDINANCE ADDING CHAPTER 5.200 TO TITLE 5 OF THE
MENDOCINO COUNTY CODE IMPOSING A COUNTY ESSENTIAL
SERVCIES TRANSACTIONS AND USE TAX.
The Board of Supervisors of the County of Mendocino ordains as follows:
Chapter 5.200 of Title 5 is added to the Mendocino County Code to read as follows:
COUNTY ESSENTIAL SERVICES TRANSACTIONS AND USE TAX
Section 5.200.000. Findings.
The Board of Supervisors of the County of Mendocino makes the following findings:
A. Section 2 of Article XIIIC of the California Constitution, Section 53723 of the California Government Code and Section 7285 of the California Revenue and Taxation Code authorize the County to impose a general sales tax upon a majority vote of the electorate.
B. Pursuant to Section 9140 of the California Elections Code, the Board may submit to the voters, without petition, a measure relating to the enactment of any ordinance.
C. This Board deems it appropriate to adopt an ordinance, pursuant to the County’s taxing authority, to impose a Essential Services Transactions (Sales) and Use Tax on retail transactions in the unincorporated and incorporated areas of the County of Mendocino in order to generate revenue that will be placed in the general fund to support general County services and functions, including but not limited to, fire protection services. This Board also deems it appropriate to submit this ordinance imposing a Essential Services Transactions (Sales) and Use Tax to a vote of the electorate.
Section 5.200.010. Title.
This ordinance shall be known as the County of Mendocino Essential Services Transactions (Sales) and Use Tax Ordinance. The County of Mendocino shall hereinafter be called “County.” This ordinance shall be applicable in the incorporated and unincorporated territory of the County.
Section 5.200.020. Operative Date.
“Operative Date” means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.
Section 5.200.030. Purpose.
This ordinance is adopted to achieve the following general 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 of Part 1.7 of Division 2 that authorize the County 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.
MENDOCINO COUNTY
FULL TEXT OF MEASURE P
C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization 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 Board of Equalization 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.
Section 5.200.040. Contract With State.
Prior to the operative date, the County 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 County 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.
Section 5.200.050. Transactions Tax Rate.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated and unincorporated territory of the County at the rate of one-quarter cent (0.25%) 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.
Section 5.200.060. Place Of Sale.
A. 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.
B. 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 5.200.070. Use Tax Rate.
An excise tax is hereby imposed on the storage, use or other consumption in the County 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-quarter cent (0.25%) 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 5.200.080. 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 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 5.200.090. 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:
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MENDOCINO COUNTY
FULL TEXT OF MEASURE P
A. Wherever the State of California is named or referred to as the taxing agency, the name of this County 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, California 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 this County or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in preforming 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. Imposing 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 (expect in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word “County” 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.
Section 5.200.100. 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 5.200.110. 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 County which is shipped to a point outside the County, 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 County shall be satisfied:
MENDOCINO COUNTY
FULL TEXT OF MEASURE P
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-County 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-County 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 3 and 4 of this paragraph, 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 County or 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 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 paragraph, 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.
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MENDOCINO COUNTY
FULL TEXT OF MEASURE P
6. Except as provided in subparagraph 7, a retailer engaged in business in the County 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 County or participates within the County 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 County or through any representative, agent, canvasser, solicitor, subsidiary, or person in the County under the authority of the retailer.
7. “A retailer engaged in business in the County” 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 registers 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 County.
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 County 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 consumption of which is subject to the use tax.
Section 5.200.120. 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.
Section 5.200.130. 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 County, or against any officer of the State or the County, 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 5.200.140. Ability to Share Tax Revenue.
Nothing in this ordinance shall prohibit the County from entering into agreements with the Cities of Ukiah, Fort Bragg, Willits, and Point Arena to share a percentage of the increase of the voter approved tax proceeds.
Section 5.200.150. 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 5.200.160. Sunset.
The Tax imposed by this Chapter shall be imposed for ten years from the Operative Date of the tax as set forth in this ordinance and, thereafter, shall no longer be imposed.
Section 5.200.170. Effective Date.
This ordinance shall take effect upon adoption by the Board, or upon adoption by a majority vote of the electorate.”
IMPARTIAL ANALYSIS
AN INITIATIVE TO ADD A ONE-QUARTER CENT (0.25%) SALES
TAX TO FUND ESSENTIAL SERVICES IN MENDOCINO COUNTY
MEASURE P
This measure was placed on the ballot by the Mendocino County Board of Supervisors, seeking voter approval for the adoption of an ordinance which imposes a general one-quarter cent (0.25%) sales tax that would be applicable in both the unincorporated and incorporated areas of Mendocino County.
The funds from the tax are not legally restricted and may be used for any valid County purpose. As such, this measure requires a vote of more than fifty percent (50%) of the qualified voters to pass.
Measure P - Shall Ordinance No. 4510 be
adopted to impose as a general tax, an
additional transactions (sales) and use tax
of one quarter cent (0.25%) within
Mendocino County to fund essential
services, including fire protection and
prevention? Such tax is estimated to raise
$4,000,000 annually for ten (10) years, after
which it will expire.
Yes
No
A “YES” vote will be a vote in favor of adoption of the proposed ordinance.
A “NO” vote will be a vote against the adoption of the proposed ordinance.
The above statement is an impartial analysis of the Ordinance or Measure P. If you desire a copy of the ordinance or measure, please call the elections official’s office at (707) 234-6819 and a copy will be mailed at no cost to you.
DATED: August 16, 2022
s/Christian M. Curtis
Christian M. Curtis
County Counsel
County of Mendocino
23P3
ARGUMENT IN FAVOR OF
MEASURE P
Measure P will help stabilize our fire departments and ramp up fire prevention efforts without raising taxes.
Measure P is essential support for our fire departments.
Our fire seasons have gotten more intense, and will continue to worsen.
Local fire departments on the front line are dedicated professionals-- largely volunteers—and on-call 24/7 because they care deeply about their local communities and neighbors.
They need your support now. Fire-related calls to our local departments are rising annually—by 52% over the past 5 years. Simultaneously, the costs of equipment, training and insurance have skyrocketed (by law, each department must provide workers compensation and liability insurance). Our fire departments desperately need this funding to continue to provide high-quality emergency response within our communities. Measure P funds would help ensure that they and their volunteers have the support they need to continue to serve and protect their communities. 10% of the funding will also strengthen the Mendocino County Fire Safe Council (MCFSC)’s efforts to reduce or prevent wildfire losses.
Measure P Will Not Increase Your Taxes
Measure P will reallocate a ¼ cent of an existing, sunsetting sales tax to be distributed 90% to our local fire departments and 10% to ramp up fire-prevention services for 10 years. Your current taxes will not increase.
Measure P Funds Will be Spent as Promised
Funding is intended to go directly to local fire departments using a formula that has already been established and agreed upon. There is no ambiguity or discretion. The watchful eyes of our 20 fire chiefs and their district boards will be on it. Since the tax sunsets in 10 years, voters will have the opportunity then to reassess the benefits of this tax allocation.
For more information go to https://www.yesonpmendo.com/ s/Scott Cratty
Scott Cratty
Executive Director,
Mendocino County Fire Safe Council
s/David Latoof
David Latoof
President
Mendocino County Fire Chiefs Assoc.
REBUTTAL TO ARGUMENT IN FAVOR OF
MEASURE P
FACT: Measure P is tax.
As an existing sales tax is set to expire, Measure P would continue a tax at a time we can least afford it. All taxes need to have a guaranteed purpose to be efficient and effective. Soaring housing, gas and food costs will continue, tax collection must be justified! If Measure P does not pass, the local sales tax rate will go down.
Measure P could help fire districts but, it is not assured.
The Proper method to fund fire services, would be to put Measure P on a future ballot as a specific tax. Because specific taxes require 2/3 voter approval to pass, the authors would be required to do a complete study of how to properly disperse funds and win our support. Out county covers a large rural area. Fire departments are responding to accident and emergencies that includes a population of tourists, over areas well beyond their home base. We will support our first responders since the next emergency may be yours! A general tax needing just a simple majority will allocate funds for fire districts to more densely populated urban areas, at the expense of more remote, fire-prone communities with smaller populations.
Measure P has unintended consequences.
Measure P is a 10-year tax. If the make-up of the Mendocino County BOS changes in the next decade, Supervisors could vote to spend Measure P money on anything!
Protect taxpayers.
NO on Measure P.
s/Steven L. Gomes
Steven L. Gomes
.
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ARGUMENT AGAINST
MEASURE P
If voters approve Measure P, a new tax will be imposed on every Mendocino County resident, but funds from Measure P will only benefit a select few – and that’s if the Board of Supervisors invest Measure P funds as promised.
Measure P was written in a way to deceive voters. The Board of Supervisors chose the path of least resistance to passage by putting Measure P on the ballot as a general tax – meaning the Supervisors can spend the funds however they’d like – but are selling it to the public as a specific (“fire”) tax – while giving themselves (the Supervisors) the principal authority to oversee Measure P expenditures. There’s no independent auditor, no citizen oversight, and no guarantees that fire districts will get any funding for fire services if Measure P passes.
Even if you trust Supervisors to spend Measure P revenues as advertised, the initial intent for Measure P proceeds provide the most benefits to a few urban fire districts that are already well funded – leaving rural fire districts more likely to actually fight wildfires competing for the little that’s left.
Let’s be clear: as planned, the Ukiah Valley Fire Authority (UVFA) stands to be the biggest beneficiary of Measure P. What Supervisors and the UVFA probably won’t tell you is the UVFA recently annexed the City of Ukiah into their jurisdiction with little public input or a vote of the people—a move that’s already raising taxes in Ukiah by $900,000 to $1 million annually starting with November 1’s property tax bills. It’s unknown why the UVFA is supporting yet another tax in just one year’s time should Measure P pass – without an explanation as to how all that extra money will be spent.
Measure P taxes us when we can least afford it – with soaring housing costs, gas prices, and everyday purchases getting ever more expensive.
Don’t be fooled!
Protect Mendocino County taxpayers.
Vote No on Measure P.
s/Steven L. Gomes
Steven L. Gomes
s/Arthur McChesney
Arthur McChesney
s/James Crabtree
James Crabtree, Citizen
s/Robert F. Burke
Robert F. Burke
REBUTTAL TO ARGUMENT AGAINST
MEASURE P
The argument against Measure P is misleading, inaccurate, and reflects the agenda of special interests.
Measure P will NOT increase taxes. Measure P will redirect ¼ cent of an existing sales tax to support ALL county fire departments. Measure P was introduced as a general tax as the best available option to get our fire departments the financial relief they desperately need now.
The allocation method is supported by ALL Mendocino County Fire Chiefs, from large to small departments. A greater allocation will go to the departments serving larger populations because they need more personnel, equipment, and training. These additional funds are essential for every department and the communities they serve.
The opponents fail to acknowledge that Fire Chiefs and fire boards will ensure watchful oversight of these funds.
The four individuals against, who do not identify their affiliations, focus much of their argument on a recent jurisdictional change of the Ukiah Valley Fire Authority. Their opposition is the agenda of a special interest group. Supporters of Measure P are volunteers and public servants across Mendocino County invested in providing you the best possible emergency response services.
Our fire departments have been keeping the engines running with fundraisers, all while being there when you need them. Your Fire Chiefs, fire personnel and volunteers, need you now more than ever.
Yes on P is a vote for your safety. Don’t starve fire departments of essential funding just because doubts are raised by special interests. You trust your firefighters to be there when you call – trust them now. s/Andres Avila
Andres Avila
Fire Chief
s/David Latoof
David Latoof
Fire Chief
s/David Beak
David Beak
Chief CVFD
s/Bob Matson
Bob Matson
Chief Elk Fire
s/Kerry Robinson
Kerry Robinson
Chief
23P5
RESOLUTION NO. 22-159
RESOLUTION OF THE MENDOCINO COUNTY BOARD OF SUPERVISORS STATING INTENT
TO USE NEW SALES TAX REVENUE FOR FIRE PROTECTION AND PREVENTION WHEREAS, the Mendocino County Board of Supervisors has asked the voters, at the November 2022 election, to approve a sales tax in the amount of one quarter cent (0.25%) for a period of ten (10) years; and
WHEREAS, the proposed sales tax is a general tax, and may legally be used for any valid county purpose and as such it may not be obvious to the public or future boards why the additional revenues are needed or how the Board of Supervisors intends to spend them ; and WHEREAS, the Board of Supervisors believes that the voters need this information in order to make a fully informed and responsible decision but wanted to avoid statements in the ordinance that might mislead voters into believing that the funds would be legally restricted; and WHEREAS, over the last several years, the Mendocino County Board of Supervisors has begun to provide direct financial assistance to local fire protection agencies, which are struggling to keep up with the historic level of wildfires, an erosion of available resources and volunteers, increasing costs of providing emergency medical services, and other challenges; and WHEREAS, these agencies routinely respond to emergencies outside of their borders, and the services provided by these agencies are of critical importance to all residents and visitors of Mendocino County; and
WHEREAS, needs and challenges facing Mendocino County fire protection agencies are expected to increase, but the financial assistance that Mendocino County is capable of providing will not, absent a new revenue stream; and
WHEREAS, the Mendocino County Board of Supervisors wishes to create additional revenue sources for these services, and to create political accountability for any future boards that might consider reducing the spending in this area to support other governmental functions.
NOW, THEREFORE, BE IT RESOLVED that:
It is the intent of the Mendocino County Board of Supervisors to use any new revenues from the proposed sales tax to fund fire protection and prevention, with 90% of the new revenue to be spent on direct aid to those agencies providing direct fire protection services and 10% to assist in fire prevention, resiliency and readiness efforts.
The Board intends that the 90% used for direct aid to agencies providing direct fire protection services be allocated in the same manner as the Board has allocated Proposition 172 funds. Specifically, 40% of the 90% (36% of the total new revenue) will be distributed evenly among local agencies, with the remaining 60% (54% of total) allocated based on relative population size of those agencies. The Board intends that the 10% for fire prevention, resiliency and readiness shall be used solely to plan, finance and operate ongoing county-wide programs including but not limited to community chipping service, defensible space assistance and home hardening assistance.
Should the proposed tax be enacted, the Board of Supervisors requests that the independently elected Auditor-Controller-Treasurer-Tax-Collector provide, pursuant to Government Code section 29044, a public report to the Board of Supervisors including the portion of projected revenue for the upcoming fiscal year attributable to the one quarter cent (0.25%) sales tax increase.
Every year after the effective date of this Resolution, the Board intends that all revenues and expenditures will be reviewed by Board of Supervisors and will be available to review by the public through the County's budget document and website.
The foregoing Resolution introduced by Supervisor Mulheren, seconded by Supervisor McGourty, and carried this 12th day of July, 2022, by the following vote:
AYES:
NOES:
Supervisors McGourty, Mulheren, Haschak, Gjerde, and Williams None
ABSENT: None
WHEREUPON, the Chair declared said Resolution adopted a ATTEST:
Deputy
DARCIE ANTLE
Clerk of the Board
APPROVED AS TO FORM:
CHRISTIAN M. CURTIS
County Counsel
~ Vv-,. k
TED WILLIAMS,
Mendocino County Board of Supervisors
I hereby certify that according to the
provisions of Government Code Section
25103, delivery of this document has
been made.
BY: DARCIE ANTLE
Clerk of the Board
Deputy
Measure P — Q & A
Measure P – Q & A, Fact Sheet
1. What is the Mendocino County Fire Chiefs Association (MCFCA)? The MCFCA is a longstanding professional organization of the 20 fire departments in Mendocino County. They meet every other month, and each Fire Chief is an equal voting member. The MCFCA goal is to coordinate and strengthen the Mendocino County fire agencies, their programs, and their legislative interests. As a cooperative group they share operational information and finite resources like a fire prevention trailer and training programs, such as the annual Chief’s Academy. MCFCA communicates regularly with the Board of Supervisors as it advocates for the collective needs of local fire agencies.
2. Who are the “Neighbors For Fire Prevention + Protection – Yes on Measure P” (FPPC#1451828) ? This is the campaign committee in favor of Measure P. Members include Mendocino County Fire Chiefs and Mendocino County Fire Safe Council Board members and personnel.
3. Is Measure P a “general fund” county tax or a dedicated, specific tax? Measure P is a general tax placed on the November 2022 Ballot by the Board of Supervisors with an accompanying Resolution stating the intent of the tax. Resolution #22-159 passed by the Board of Supervisors on July 12th states “it is the intent of Mendocino County Board of Supervisors to use any new revenues from the proposed sales tax to fund fire protection and prevention, with 90% of the new revenue to be spent on direct aid to those agencies providing direct fire protection services and 10% “to assist in fire prevention, resiliency and readiness efforts.” It further states that those efforts “shall be used solely to plan, finance and operate ongoing county-wide programs including but not limited to community chipping service, defensible space assistance and home hardening assistance.” The Resolution goes into more detail about how the 90% will be allocated to each fire department, based on a formula that was agreed upon by the Mendocino County Fire Chiefs Association. The very specific nature of the Resolution – with 90% allocated under specific formulas to the fire departments and with 10% to ongoing county-wide prevention programs that the Mendocino County Fire Safe Council currently runs - adds an additional layer of security and accountability to Measure P funds. The Resolution also requests the County Auditor Controller to present an annual report to the public and Board and states the intent that “all revenues and expenditures will be reviewed by the Board of Supervisors and will be available to review by the public through the County’s budget document and website.” In its own word, the Resolution serves to “create political accountability for any future boards” and can be used to maintain the intent of Measure P for its 10-year period.
Please read Resolution #22-159
3. Why was Measure P placed on the Ballot by the Mendocino County Supervisors? Measure P was placed on the Ballot by the Board of Supervisors simply because they have long recognized the need for additional funding to support Mendocino County fire departments. In 2016, then Chair of the Board, Supervisor Dan Gjerde, published a letter along with the reallocation of some Prop-172 funds to fire departments that states “It is our understanding that fire agencies need at least $3 million and perhaps as much as $10 million more each year to properly staff, train, insure, equip and serve our communities under ever more stringent state and federal mandates.” Since 2016, the costs of running a fire department have only increased. The letter goes on to say that the Board will consider a sales tax measure. Please read Supervisor Gjerde’s 2016 letter. The alternative method to placing an initiative on the ballot, would be for members of the fire community to collect signatures for a citizens initiative. With the increasing duties of fire personnel in Mendocino County, many of whom are volunteers, the Board opted to place Measure P on the ballot so that fire departments have the opportunity to get a portion of the additional support they need without delay. In the long term, a solution to achieve the needed and sustainable support for fire prevention and protection will be necessary, but the Board recognized that it was critical to seize the current opportunity to help our fire departments and begin to ramp up prevention without increasing current tax rates.
4. Why is Measure P a general tax and not a dedicated tax? A general tax requires a majority vote and a dedicated tax requires a 2/3rds super-majority vote. While fire departments are deeply supported by their community members, raising the threshold for passage increases the difficulty of passing the measure. Through Resolution #22-159, the intent of the tax is clearly stated; the specific allocations for fire departments and fire prevention are outlined. Resolution #22-159 states that the Board of Supervisors request “the independently elected Auditor-Controller-Treasurer-Tax-Collector provide per code 29044, a public report to the Board of supervisors including the portion of projected revenue for the upcoming fiscal year”(s) safeguarding transparency and accountability.
Yes on P Measure P Help Fire Departments Support Prevention No Tax Increase Accountability Q&As Endorsements Donate The current volunteer fire system is not sustainable! Your support is necessary. Vote YES on P and help fund fire
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Our fire departments need greater financial support immediately and fire prevention efforts must increase significantly if we are to begin to ensure our county’s resiliency now and for the decades to come. The fire protection and prevention community knows that a much more robust and comprehensive way of funding local emergency preparation and response is needed. Measure P is the best, most practical approach to start meeting our county’s disaster response needs.
5. What is the County’s ‘track record’ with spending unrestricted, general fund tax dollars for Fire as intended and passed by the voters?
Measures D and E, Transient Occupancy Tax (for private campgrounds) 2020: The County has not yet finalized a FY2021-2022 revenue report but to date the County reports it has allocated 100% of TOT revenues to fire departments across the county. Measure D, a general tax, has generated approximately $600K-$700K yearly, not including the forthcoming County Auditor Office audits of private campgrounds collecting these funds from visitors. All TOT tax revenues collected from private campgrounds have been allocated to all fire departments. While helpful, the financial assistance needed by fire departments far exceeds the revenues provided by Measures D and E.
Measures AI and AJ, 2016, How much of this tax revenue went to fire and emergency services; how was it allocated?
Measure AI and AJ, the cannabis tax, was not like any other tax; it was a brand-new tax of an industry that was not previously taxed or regulated. With wildly different scenarios of projected revenue, Measure AJ included voter support for at least fifty (50%) percent of funds to be spent across four large county funding needs – marijuana enforcement, mental health, county road repair, and fire and emergency medical services. While Measure AI and AJ have generated only a small fraction of the revenue the County and public hoped it would yield, the County has complied with the language of AJ, with sixty-four (64%) percent of the funds allocated to enforcement. Zero funds from Measure AI and AJ have been allocated to the priority of fire and emergency medical services.
A report on the County’s cannabis tax revenue, and the County's expenditures for enforcement of the cannabis program, can be found in the August 16, CEO report, on pages 6 and 44. Enforcement has represented the single most pressing issue related to legal cannabis. Measure AI funds have added more code enforcement officers to help ensure that neighborhoods have recourse to report non-compliant grows in their community.
Important Note:
Measure P and Resolution #22-159 are nothing like Measure AI and AJ. Measure AI and AJ directed funding across four huge county funding needs (marijuana enforcement, mental health, county road repair, and fire and emergency medical services) and did not include any specifics on allocation methods. Measure P and Resolution #22-159 are directed only towards local fire departments and fire prevention programs and clearly state the specific allocation methods agreed upon by our Board of Supervisors and the Mendocino County Fire Chiefs Association. Under the intent of Resolution #22-159 there is no room for ambiguity or addressing other county needs.
6. Why are some fire departments receiving more funding than others? As stated in Resolution #22-159, forty (40%) percent of the fire services allotment, will be distributed equally among local agencies, with the remaining sixty (60%) percent allocated based on relative population of those agencies. This formula was brought to the Board of Supervisors by fire agencies themselves. Fort Bragg, Willits and Ukiah have the largest populations in the County. Ukiah Valley Fire Authority covers both the City of Ukiah and the adjacent county area, for a total population of over 34,000 people – that’s 37% of Mendocino County’s population. Fort Bragg Fire Authority provides services to over 15,000 people and Little Lake Fire Department provides services to over 9,000 people. Because these departments serve larger populations, their call levels are higher and their equipment, personnel, insurance, and training needs are also higher.
Our fire departments have a strong system of mutual aid, meaning all fire departments benefit from funding that their neighboring districts receive. When disaster strikes, fire departments work cooperatively across the county to protect lives and homes. This funding allocation is a product of our fire departments working together to ensure that all residents are well served.
departments. We want to be home when you call 911—
your life depends on it!
Funded by Neighbors for Fire Prevention + Protection — Yes on Measure P ver 4 November 2022 Ballot Measure - Proposed Sales Tax - Fire Agency Allocations 6/27/2022 Estimated Total Tax (enter amount) : $ 4,666,667 (based on $7,000,000 projected revenues for 3/8's ȼ tax) Fire Agencies 90% (calculated) : 4,200,000 County Population (2020 Census) : 91,601 MC Fire Safe Council 10% (calculated) : 466,667
Agency Numbers: 22 (includes 2 cities in JPA's)
Total Basic Allocation (enter %) : 1,680,000 40% Total Population Allocation (calculated) : 2,520,000 60% Basic $ per agency (calculated) : 76,364 per capita amount $ (calculated) : 27.51 District/Agency Name JPA Basic JPA's Population (8) % Tot Pop JPA's Population Distrib JPA's total alloc % total 1 76,364 1,447 1.58% 39,811 116,174 2.77%
2 76,364 3,189 3.48% 87,744 164,107 3.91%
3 76,364 3,483 3.80% 95,809 172,172 4.10%
4 76,364 521 0.57% 14,328 90,692 2.16%
5 76,364 2,750 3.00% 75,646 152,010 3.62%
6 76,364 390 0.43% 10,725 87,089 2.07%
7 Fort Bragg City FD 76,364 7,537 8.23% 207,347
8 Fort Bragg Rural FPD 76,364 7,770 8.48% 213,754
9 76,364 1,965 2.14% 54,053 130,417 3.11%
10 76,364 461 0.50% 12,670 89,033 2.12%
11 76,364 9,156 10.00% 251,877 328,241 7.82%
12 76,364 2,574 2.81% 70,813 147,176 3.50%
13 76,364 2,848 3.11% 78,363 154,727 3.68%
14 76,364 131 0.14% 3,604 79,967 1.90%
15 76,364 1,981 2.16% 54,511 130,875 3.12%
16 76,364 1,788 1.95% 49,191 125,555 2.99%
17 76,364 7,107 7.76% 195,507 271,871 6.47%
18 76,364 1,777 1.94% 48,877 125,240 2.98%
19 Ukiah City FD 76,364 16,499 18.01% 453,905
20 Ukiah Valley FPD 76,364 17,743 19.37% 488,110
21 76,364 278 0.30% 7,636 84,000 2.00%
22 76,364 208 0.23% 5,720 82,084 1.95%
Totals: 1,680,000 91,601 100% 54% 2,520,000 4,200,000 100% 2/8's ȼ Fire/EMS County-wide Sales Tax - 90% to Fire Agencies, 10% to MC Fire Safe Council
13.66%
1,094,742 26.07%
Westport VFC
Whale Gulch VFC
Redwood Coast FPD
Redwood Valley-Calpella FD
South Coast FPD
Ukiah Valley Fire
Authority (1) 152,727 37.38% 942,015
Potter Valley CSD
Elk CSD
Fort Bragg
Fire Authority (1) 152,727 421,101
Leggett Valley FPD
Little Lake FPD
Long Valley FPD
Mendocino FPD
Piercy FPD
573,828
Hopland/Sanel Valley FPD
Albion-Little River FPD
Anderson Valley CSD
Brooktrails Township CSD
Comptche CSD
Covelo FPD
16.71%
0 0.175
0.35 0.525
0.7 CURRENT PROPOSED IN 10 YEARS
Mental Health Libraries Sunsets Fire Safety
MENDOCINO COUNTY SALES TAXPROPOSED REALLOCATIONS
by Measure O (Libraries) and Measure P (Fire Safety). Note 3/8-cent of Mental Health portion is sunsetting, as taxpayer-approved infrastructure funds will have been fully collected. 1/2-cent
1/8-cent
1/8-cent 1/8-cent
1/4-cent
1/4-cent
1/4-cent
Sales Tax 1/4-cent
on each
$1 spent:
All totals =
5/8 of 1 cent.
Total County
sales tax is
1.375%; only
the changing
portions are
shown here.