RESOLUTION NO. 2023-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POMONA, CALIFORNIA, SUBMITTING TO THE QUALIFIED VOTERS OF THE CITY OF POMONA AN INITIATIVE MEASURE REDUCING THE RATE OF THE CITY’S TRANSACTIONS AND USE (SALES) TAX FROM THREE-QUARTERS PERCENT (0.75%) TO ONE-HALF PERCENT (0.50%) AND EXTENDING THE TERM OF THE TAX BY REMOVING ITS MARCH 31, 2029 SUNSET, AT THE PRIMARY MUNICIPAL ELECTION TO BE HELD ON TUESDAY, MARCH 5, 2024 WHEREAS, pursuant to Pomona Municipal Code, Article XII of Chapter 50 (PMC Sections 50-601 through 50-615 and 50-651-653), the City currently imposes a voter-approved tax on the sale and use of tangible personal property sold at retail within the City, at a rate of three-quarters percent (0.75%) of the transaction (“Sales Tax”); and WHEREAS, pursuant to Pomona Municipal Code Section 50-614, the Sales Tax is set to expire/“sunset” on March 31, 2029, after which the City shall no longer be authorized to collect the Sales Tax; and WHEREAS, pursuant to authority provided by statute, a petition has been filed with the City Council of the City of Pomona, seeking to enact an initiative measure/ordinance which would reduce the rate of the City’s current Sales Tax from three-quarters percent (0.75%) to one-half percent (0.50%) and would also extend the term of the Tax by repealing its March 31, 2029 expiration date/sunset (the “Measure” or “Ordinance”); and WHEREAS, pursuant to Pomona City Charter Section 904, the provisions of the California Elections Code shall govern the exercise of the power of local initiative, insofar as such provisions are not in conflict with the Charter or ordinance; and WHEREAS, all cities, including charter cities, are subject to the applicable provisions and limits set forth in the California Constitution; and WHEREAS, notwithstanding California Elections Code Section 9215, California Proposition 218, a provision of the State Constitution relating to local taxes (Calif. Const. Art. XIIIC, Sec. 3), provides that an initiative measure that repeals, reduces or otherwise affects a local tax may qualify for the ballot if a petition is filed with the City containing the signatures of at least five percent (5%) of the number of the City’s registered voters who voted for any candidate for Governor at the last Statewide election (November, 2022); and WHEREAS, application of Proposition 218 results in a minimum petition signature requirement of 1,113 voters (5% x 22,251 voters) in order to qualify the Measure; and WHEREAS, the City Clerk, through the Los Angeles County Registrar of Voters, has certified that the form of the petition complies with California law and, based upon an examination of voter registration records, has ascertained that the petition is signed by the requisite number of voters to qualify the Measure for the ballot under Proposition 218; and WHEREAS, the City Council has not voted in favor of adoption of the Measure; and WHEREAS, the City Council is therefore authorized by California Elections Code Sections 1405 and 9215 to submit the proposed Measure to the voters at its “next regularly scheduled election occurring not less than 88 days after the date of the order of election”; and WHEREAS, pursuant to California Elections Code section 348, a “[R]egular election is an election, the specific time for the holding of which is prescribed by law”; and WHEREAS, pursuant to recently amended Pomona City Charter, section 901, the City will hold a scheduled local primary election on March 5, 2024 for Mayoral and City Council offices; and WHEREAS, the City Council desires to place the Measure on the next “regularly scheduled election” which is the City’s Primary Municipal Election to be held on Tuesday, March 5, 2024; and WHEREAS, the specific terms of the Measure are attached hereto as Exhibit “A” and by this reference made an operative part hereof, and in accordance with all applicable laws.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF POMONA, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. Recitals. The City Council of the City hereby finds and determines that the foregoing recitals are true and correct, are incorporated herein and by this reference made an operative part hereof.
SECTION 2. Submission of Ballot Measure. The City Council of the City, pursuant to its right and authority as contained in California Elections Code Sections 1405 and 9215, hereby orders the Measure attached hereto as Exhibit “A” to be submitted to the qualified voters of the City at a Primary Municipal Election to be held on Tuesday, March 5, 2024. The proposed Measure shall be in the form attached hereto as Exhibit “A” to this Resolution and is incorporated by this reference as if fully set forth herein.
SECTION 3. Ballot Question. The City Council, pursuant to its right and authority, does hereby order that the ballot question for the Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth in this Section 3. On the ballot to be submitted to the qualified voters at the election to be held at the Primary Municipal Election on Tuesday, March 5, 2024, in addition to any other matters required by law, there shall be printed substantially the following:
“Shall a measure reducing the rate of the City’s Sales Tax from 0.75% to 0.50%, and extending the term of the Sales Tax by repealing its March 31, 2029 expiration date/sunset, be adopted?” YES
NO
SECTION 4. Election Procedures. The City Clerk is authorized, instructed, and directed to procure and furnish, or cause to be procured and furnished, any and all official ballots, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 5. Impartial Analysis. Pursuant to Elections Code section 9280, the City Council hereby directs the City Clerk to transmit a copy of the Measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the Measure, not to exceed 500 words in length, showing the effect of the Measure on the existing law and the operation of the Measure, and transmit such impartial analysis to the City Clerk not later than the deadline for submittal of primary arguments for or against the Measure.
The impartial 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 City Council. In the event the entire text of the Measure is not printed on the ballot, nor in the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of Ordinance or Measure ____. If you desire a copy of the ordinance or measure, please call the Office of the City Clerk at (909) 620-2311 and a copy will be mailed at no cost to you.” SECTION 6. Notice of Election. Notice of the election is hereby 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.
SECTION 7. Placement on the Ballot. The full text of the Measure shall not be printed in the voter information guide, and a statement shall be printed on the ballot pursuant to Elections Code section 9223 advising voters that they may obtain a copy of this Resolution and the Measure, at no cost, upon request made to the City Clerk.
SECTION 8. Filing with County. The City Clerk shall, not later than the 88th day prior to the Primary Municipal Election to be held on Tuesday, March 5, 2024, file with the Board of Supervisors and the County Registrar of Voters of the County of Los Angeles, State of California, a certified copy of this Resolution.
SECTION 9. Public Examination. Pursuant to Elections Code section 9295, this Measure will be available for public examination for no fewer than ten (10) calendar days prior to being submitted for printing in the voter information guide. The City Clerk shall post notice in the Clerk’s office of the specific dates that the examination period will run.
SECTION 10. CEQA. The City Council hereby finds and determines that the ballot measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act (“CEQA”) and the State CEQA Guidelines, section 15378(b)(5).
SECTION 11. Severability. The provisions of this Resolution are severable and if any provision of this Resolution is held invalid, that provision shall be severed from the Resolution and the remainder of this Resolution shall continue in full force and effect, and not be affected by such invalidity.
SECTION 12. Effective Date of Resolution. This Resolution shall become effective upon its adoption.
SECTION 13. Certification of Resolution. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED this 11th day of September 2023.
CITY OF POMONA:
______________________________
Tim Sandoval
Mayor
APPROVED AS TO FORM: ATTEST:
________________________________ ______________________________ Sonia Carvalho Rosalia A. Butler, MMC
City Attorney City Clerk
I, HEREBY CERTIFY that the foregoing resolution was duly adopted by the City Council of the City of Pomona at a regular meeting thereof held on September 11, 2023 by the following vote of the Council:
AYES:
NOES:
ABSTAIN:
ABSENT:
Diana Robles
Deputy City Clerk
EXHIBIT “A”
TEXT OF INITIATIVE MEASURE/ORDINANCE REDUCING THE RATE OF THE CITY OF POMONA TRANSACTIONS AND USE (SALES) TAX FROM THREE-QUARTERS PERCENT (0.75%) TO ONE-HALF PERCENT (0.50%) AND EXTENDING THE TERM OF THE TAX BY REPEALING ITS MARCH 31, 2029 EXPIRATION DATE/SUNSET
[attached behind this page]
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF POMONA, CALIFORNIA, AMENDING VARIOUS SECTIONS OF ARTICLE XII OF CHAPTER 50 OF THE POMONA MUNICIPAL CODE REDUCING THE RATE OF THE CITY OF POMONA TRANSACTIONS AND USE (SALES) TAX FROM THREE-QUARTERS PERCENT (0.75%) TO ONE-HALF PERCENT (0.50%) AND EXTENDING THE TERM OF THE TAX BY REPEALING ITS MARCH 31, 2029 EXPIRATION DATE/SUNSET THE PEOPLE OF THE CITY OF POMONA DO HEREBY ORDAIN AS FOLLOWS:
SECTION 1: SUMMARY OF AMENDMENTS TO MUNICIPAL CODE.
1) Article XII - Transactions and Use Tax which was enacted as Ordinance No, 4253 Sec. 50-607 is hereby reduced from a rate of three-quarters of one percent (0.75%) to a rate of one-half of one percent (0.50%). 2) Termination and Repeal. Sec. 50-614. The authority to levy taxes imposed by this Article shall be in effect until this Article is repealed. [NOTE: Deletions are in strikethrough and additions are in bold underline] SECTION 2: AMENDMENTS TO MUNICIPAL CODE.
“Article XII Transaction and Use Tax
DIVISION 1. — GENERALLY
Sec. 50-601.- Operative Date. "Operative Date" as used herein means the first day of the first calendar quarter commencing more than one hundred and ten (110) days after the City Council declares the results of the general election held on Novembar-6, 2018. November 5, 2024 election or when legally possible.
Sec. 50-602. - Purpose. This Article is adopted to achieve the following purposes, among others, and directs that the provisions hereof be liberally 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 & Taxation Code and Section 7285.9 of Part 1.7 of Division 2.
B. To adopt a retail transactions and use tax 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 & Taxation Code.
C. To adopt a retail transactions and use tax that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adopts 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 Sales and Use Taxes.
D. To adopt a retail transactions and use tax 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 & 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 Article.
Sec. 50-603. - New Revenue Use Restrictions. Any new revenues generated by the passage and collection of this transaction and use tax shall be available for any general fund purpose(s).
Sec. 50.604. - Contract with the State. Prior to the Operative Date of this Article, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax; provided that if the City shall not have contracted with the State Board of Equalization prior to the Operative Date, it shall nevertheless so contract and in such case the Operative Date shall be the first day of the first calendar quarter following the execution of the contract.
Sec. 50- 605. Transaction Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of three quarters of one percent (0.75%) one half of one percent (0.50%) 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 Article.
Section. 50-606.- Place of Sale. For purposes of this Article, 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 sale are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
Sec. 50-607.- Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the Operative Date for storage, use, or other consumption in the City at the rate of three quarters of one percent (0.75%) one half of one percent (0.50%) 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.
Sec. 50. 608.- Adoption of Provisions of State Law. Except as otherwise provided in this Article, and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue & Tax 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 Article as though fully set forth herein.
Sec.- 50-609. - Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue & Taxations Code:
A. Whenever the State of California is named or referred to as the taxing entity, the name of the City shall be substituted therefor. However, the substitution shall not be made when:
1) The word "State" is used as part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, 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 the City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Article; 3) In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the results of the substitution would be to:
a) Provide an exception 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 wider the provisions of Part 1 of Division 2 of the Revenue & 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 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 & Taxation Code; and 5) The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in the business of this state" in Section 6203 and in the definition of that phrase in Section 6203.
Sec. 50-610. — Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue & Taxation Code, an additional transactor's permit shall not be required by this Article.
Sec. 50-611. — 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 purpose 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 I (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Article. 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 Article. 5) For the purpose 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 Article, 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 Section 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 Article. 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 Article. 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 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.
Sec. 50-612.- Amendments to State Law. Subsequent to the effective date of this Article, all amendments 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 Article, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Article.
Sec. 50-613. - Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall be issued 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 Article, 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.
Sec. 50-614. — Termination and repeal. The authority to levy the taxes imposed by this Article shall be in effect until March 31, 2029, unless this Article is repealed.
Sec. 50-615 to 50-650. Reserved
DIVISION 2. – CITIZENS OVERSIGHT COMMITTEE
Sec.- 50-651.- Established. There is established a Citizens' Oversight Committee. Each Council Member shall appoint one committee member.
Sec. 50-652. Staff Liaison. The City Manager shall designate a member of city staff to serve as the staff liaison of the Citizens' Oversight Committee. The Staff Liaison shall:
A. Serve as a liaison between the Citizens' Oversight Committee and the City Council and the City Manager; B. Assist the Committee in carrying out its duties and responsibilities as provided for by this division; C. Prepare reports as directed by the City Manager or City Council; D. Attend the Committee's meetings as necessary to carry out the Liaison's functions; and E. Provide advice, information, and material to assist the Committee.
Sec. 50-653.- Duties and responsibilities: The Citizens' Oversight Committee serves in an advisory capacity. The Committee shall:
A. Annually review the City's revenues and expenditures of the Transaction and Use Tax; B. Hold public meetings throughout the year, as often as City Council directs; C. Review annual audit reports related to the tax; and
D. Prepare written reports to the City Council that summarize the Committee's findings and recommendations Sec. 50-654 to 50-700. Reserved.”
SECTION 3. SEVERABILITY. If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance. The voters of the City of Pomona hereby declare that they would have passed this ordinance and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases may be declared invalid.
SECTION 4. EFFECTIVE DATE AND SUBMISSION TO VOTERS. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Pomona voting at the Primary Municipal Election of March 5, 2024. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
SECTION 5. AMENDMENT AND TERMINATION. The authority to levy this tax imposed by this Ordinance shall expire March 31, 2029, 10 years after the operative date when repealed by the voters. The City Council may amend this Ordinance to reduce the rate of the taxes, either permanently or for a set period of time, without a further vote of the people. The City Council shall not amend this Ordinance to increase the Transactions and Use Tax rate above what is authorized by this Ordinance, unless such amendment is submitted to and approved by the voters.
SECTION 6. DECLARATION. The proceeds of the taxes imposed by this Ordinance may be used for any lawful purpose of the City, as authorized by ordinance, resolution or action of the City Council or by ordinance adopted by the electorate of the City. These taxes do not meet the criteria established by Section (d) of Article XIIIC of the California Constitution for special taxes, and are general taxes imposed for general government purposes.
SECTION 7. ACCOUNTABILITY. The City's expenditure of the proceeds of the taxes imposed by this Ordinance shall be reviewed annually in conjunction with, and as part of the City's usual annual financial audit, and the results of such review shall be made available for inspection by the public.
SECTION 8. CODIFICATION. If a majority of the electors voting on the Transaction and Use Tax measure vote to approve the imposition of the Transaction and Use Tax, then the amendments of Section 2 of this Ordinance shall be codified in the Pomona Code at Chapter 50, but the Article number and Section numbers assigned to the proposed City Code amendment at Section 2 are subject to change depending on the concurrent ballot measures that, if approved, would amend the City Code. (i.e. The Transaction and Use Tax Ordinance and related ballot measure that will be presented to the voter at the November 6, 2018 General election November 5, 2024 election.
SECTION 9. CERTIFICATION. The City Clerk shall certify to the adoption of this Ordinance and shall cause the same to be posted in three (3) public places and in the electronic media in the City.
I hereby certify that this Sales Tax Rate Reduction and Extension Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the City of Pomona on the 5th day of March, 2024. ______________________________________
Tim Sandoval, Mayor
City of Pomona
Attest:
___________________________________
Rosalia Butler, MMC, City Clerk
Approved as to form:
___________________________________
Sonia Carvalho, City Attorney
City of Pomona
Resolution No. 2023-___
ATTACHMENT NO. 2