Item Number: 3
City Council / Board of Directors
Public Hearing(s)
Meeting of: June 16, 2026
Submitted By:
Keith C. Metzler, City Manager
Andre de Bortnowsky, City Attorney
Subject:
(1) Consideration of Ordinance No. 2468, Adding Chapter 3.07 To Title 3 of the Victorville Municipal Code for the Purpose of Establishing and Imposing a Supplemental One Percent (1%) General Transactions and Use Tax to be Administered by the California Department of Tax and Fee Administration, Subject to Adoption by City Voters; and (2) Proposed Resolution No. 26-051, Ordering Submission to the Qualified Voters of the City at the General Municipal Election on November 3, 2026, a Ballot Measure To Approve an Ordinance Establishing a Supplemental One Percent (1%) General Transactions and Use (Sales) Tax and Authorizing Related Actions Recommendation:
That the Honorable City Council:
(1) Open and conduct a Public Hearing on proposed Ordinance No. 2468; (2) Receive testimony;
(3) Close the public hearing;
(4) Find Ordinance No. 2468 exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15378(b)(4); (5) Introduce Ordinance No. 2468 for adoption and first reading by title only; (6) Waive further reading in full of proposed Ordinance No. 2468; and (7) Consider and adopt Resolution No. 26-051, approving the proposed Ordinance and ballot measure language and ordering same to be submitted to the voters Fiscal Impact:
If approved by City voters in November, current year 1 revenue estimates are approximately $29 million. Costs to place the measure on the ballot was included in the FY 2026/2027 budget in account code 1001251-52300 (City Clerk Elections) and was estimated by the Registrar of Voters as approximately 263,500 of the total 2026 Victorville Election estimated at approximately $300,000.
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Strategic Plan Goal:
This item aligns with Goal A, Financial Sustainability, which focuses on fostering fiscal health through disciplined long-term planning, cost control and increased revenues.
Background:
On November 18, 2025, at a regularly-scheduled meeting of the Victorville City Council, Staff received City Council direction to take steps toward placing a general Transactions and Use (Sales) Tax measure on the November 2026 ballot to support public infrastructure and other City services. Staff were further directed to develop a plan evaluating the need for a new tax measure and to retain outside consultants to assist with communications.
At a regular City Council meeting held on May 19, 2026, Staff presented the outcome of its public infrastructure and City services needs assessment and the results of various community surveys and polls conducted by consultants retained by the City. The needs assessment and surveys/polls identified funding priorities for substantial funding constraints, community attitudes, and other data regarding the proposed measure and contained a recommendation from the City Manager that the City Council consider placing a one percent (1.0%) General Transactions and Use Tax (“TUT”) on the November 2026 ballot so that City of Victorville voters could decide whether to approve a TUT that could increase the level of Public Safety Services, including but not limited to Police, Fire, and Emergency Response; maintain quality drinking water supplies, address public infrastructure needs, and provide/support other important City services. If approved by the voters, the TUT would be added on to the local sales tax rate currently charged in the City, making the new rate 9.75%.
Following a PowerPoint presentation and considerable discussion, the City Council voted unanimously and directed Staff to proceed with placing a 1% general TUT measure and implementing ordinance on the November 3, 2026 ballot for consideration by City voters.
In response, the City Attorney’s Office had prepared Ordinance No. 2468 (Attachment A).
Subject to approval by a majority of City of Victorville voters at the November 3, 2026 General Municipal Election, Ordinance No. 2468 imposes a supplemental 1% general TUT, which would be levied on the sale or use of tangible personal property sold at retail, with certain exceptions. Retailers collect the tax at the time of sale and remit the funds to the California Department of Tax and Fee Administration (CDTFA), which administers the tax. If approved by the voters, collection of the TUT would likely commence in April of 2027.
The proceeds of this general TUT must be deposited in the City’s general fund, and made available for any lawful municipal purpose, including without limitation, to expand public safety services (police, fire and paramedics); to improve and preserve ground water quality and supply; repair streets and potholes, and improve roadway safety; increase parks, recreation and children’s play spaces; and to provide other City services, programs, and infrastructure improvements.
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Ordinance No. 2468 is similar in content and structure to the Measure P TUT ordinance approved by City voters in 2020. However, it also includes a provision for spending oversight by a Citizens’ Committee, which the existing Measure P Oversight Committee can fulfill.
Discussion:
Because the California Revenue and Tax Code requires a TUT to be imposed by an ordinance (which must first be approved by a 2/3 majority vote of the membership of the City Council), the first step in placing a TUT on the November 2026 ballot consists of conducting the public hearing and introducing for first reading Ordinance No. 2468.
However, it is vital to note that Ordinance No. 2468 can only become effective upon approval by a majority of City voters.
The second step involves a second reading of Ordinance No. 2468 and adoption thereof by the City Council (again by a 2/3 majority vote of the membership).
The third step involves the City Council adopting Resolution No. 26-051 (Attachment B) (also by a 2/3 majority vote of full membership), to which adopted Ordinance No. 2468 would be attached as an Exhibit.
Normally, the first step would be the only action Staff would be asking the City Council to take at this meeting; and the second and third steps, in that order, would take place at the next regularly-scheduled City Council meeting, which was to be held on July 7, 2026.
However, because the July 7, 2026 meeting has been cancelled, and due to certain timing constraints on submission of ballot measure materials to the San Bernardino County Registrar of Voters (ROV) with which the City must comply, both step one (introduction and first reading of the ordinance) and step three (adopting Resolution No. 26-051) must take place at the June 16th meeting, and step two (second reading and final adoption of Ordinance No. 2468) will take place on June 23, 2026, provided the City Council takes action to adjourn the June 16th meeting to that date.
Adoption of Resolution No. 26-051 will:
(1) Order the submission of adopted Ordinance No. 2468 to the voters of the City at the November 3, 2026, General Municipal Election;
(2) Approve the text of the measure to be printed in on the ballot at said election; and (3) Authorize the taking of additional actions needed to move the ballot measure through the election process.
The additional actions in the election process include: directing the City Clerk to submit Resolution No. 26-051 (together with its Ordinance No. 2458 exhibit) to the San Bernardino County Registrar of Voters (ROV); ordering the City Attorney to prepare an impartial analysis of the TUT measure to be printed in the ballot pamphlet; and authorizing the submittal of ballot arguments and rebuttals to the measure to the ROV and setting submission deadlines therefor.
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Resolution No. 26-051 further authorizes the City Clerk and the City Attorney to make non-substantive technical, and/or clerical changes to both Resolution No. 26-051 and Ordinance No. 2468 in the event such are required by the ROV or the CDTFA. Should the measure be approved by City voters, the City will contract with the CDTFA to administer and collect the tax on the City’s behalf.
To accommodate the unusual timing issue and order of events, Resolution No. 26-051 has been structured to become effective only after Ordinance No. 2468 has been read a second time and adopted by a 2/3’s vote of the City Council membership.
Staff are available for any questions the City Council may have.
Prepared By:
Tara Taguchi, Deputy City Attorney
Attachments: A. Ordinance No. 2468
B. Resolution No. 26-051