Item Number: 19
City Council / Board of Directors
Written Communications
Meeting of: November 18, 2025
Submitted By:
Keith C. Metzler, City Manager
Subject:
Discussion and possible action regarding the possibility of a General Transaction and Use Tax measure
Recommendation:
Any action is at the discretion of Your Honorable City Council.
Fiscal Impact:
There is no fiscal impact associated with this item.
Background:
At the City Council meeting of November 4, 2025, it was moved by Mayor Becerra, with unanimous approval, to agendize an item for discussion and possible action, at the soonest Council meeting recommended by staff, to discuss the possibility of a General Transaction and Use Tax measure to support infrastructure and other general municipal services.
Discussion:
This item is being presented to Council so that Council can further discuss the possibility of a General Transaction and Use Tax measure to support infrastructure and other general municipal services.
So that the Council is aware, a General Transaction and Use Tax is what Measure P was approved as at the 2020 general election. As additional information, the current sales tax rate in Victorville is 8.75%. This consists of a Sales and Use Tax (“SUT”) of 7.25%, of which the City receives 1%, a local add-on Transactions and Use Tax (“TUT”) of one-half percent (0.5%) levied by the San Bernardino County Transportation Authority through Measure I and the 1% TUT approved by the Victorville voters as Measure P. 4 0
1 7
While the aggregate TUT currently amounts to 1.5%, the local TUT generally can’t exceed a 2% cap. However, legislation authored by Assembly Member Carrillo and approved by the State Legislature in 2024, authorizes Victorville to increase the cap by 1% until January 1, 2029. Victorville has the ability to advance a new TUT up to an additional
1.5%. Without the special legislation, Victorville could only consider an additional one- half percent (0.5%). Finally, TUT’s must be levied in 0.125% increments.
The general requirements associated with implementing a General Tax are:
An ordinance or resolution, approved by a two-thirds vote of the governing body, which includes a description of the type of tax, tax rate, method of calculation, effective date and date of election. Placement on the ballot for a regularly scheduled general election at which members of the governing body are elected, unless the governing body unanimously votes and declares an emergency justifying the need to place the item before the voters in a special election; and
Approval by a majority of the voters voting in an election on the tax.
If the City Council decides to move forward with the General Tax option, the measure would be submitted to the Elections Office of the Registrar of Voters in accordance with the schedule that is ultimately established for the next general election in November 2026.
Costs associated with a general election are shared with other participating agencies across the county.
Staff remains available for any questions or comments you might have.
Prepared By:
Jennifer Thompson, City Clerk
Attachments: None