ATTACHMENT B
Res
olution No. 26-051
1 RES
OLUTION NO. 26-051
A RES
OLUTION OF THE CITY COUNCIL OF THE CITY OF
VICTORVILLE, CALIFORNIA, ORDERING THE 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
W
HEREAS, the City Council of the City of Victorville (“City Council”) seeks to provide a safe, clean, and well-maintained community where its residents and businesses can prosper and thrive; and
W
HEREAS, the City of Victorville (the “ City”) faces increasing challenges in maintaining and enhancing public safety service levels, public infrastructure, park and recreation facilities, and other public services and programs due to significant unfunded State mandates and budget cuts, rising costs, and other factors beyond the City’s control; and W
HEREAS, pursuant to California Revenue and Taxation Code (“ RTC”) sections 7285 and 7285.9, c ities and counties, subject to certain limitations and approval requirements, are authorized to levy a transactions and use (sales) tax or (“TUT”) for general or specific purposes, in accordance with the procedures and requirements set forth in said RTC sections, including a requirement that the combined rate of all such taxes that may be imposed in those jurisdictions does not exceed 2%. The combined rate applies countywide, so if one agency imposes a TUT, it may limit the ability of another agency in the same jurisdiction to impose a TUT if there is no remaining room under the 2% cap; and
WHEREAS, the County of San Bernardino ( the “ County”) currently imposes a countywide TUT of 0.5% for transportation, and the City currently imposes a citywide TUT of 1%. As a result, under the provisions of the RTC noted above, either the City or the County could, but only on a first-come first-served basis, impose an additional TUT of 0.5% before reaching the 2% combined rate limit; and
WHEREAS, recognizing this limitation, in 2024 the State Legislature passed Assembly Bill (AB) 2443, which in part added Section 7287.11 to the RTC, authorizing the City to impose an additional TUT by ordinance or voter initiative of up to 1%, even if such TUT exceeds the 2% cap when combined with any TUTs imposed by the County; and W
HEREAS, at a regularly-scheduled meeting held on November 18, 2025, the City Council directed staff to begin taking steps to place a general TUT measure on the November 2026 ballot to support public infrastructure and other City services, develop a plan evaluating the need for a new tax measure, and to retain outside help with communications relating thereto; and 2 WHEREAS, a t its regular City Council meeting held on May 19, 2026, City Staff presented the outcome of its public infrastructure and City service s needs assessment, as well as the results of various community surveys conducted by c onsultants retained by the City which identified funding priorities, community attitudes, and other data regarding the proposed TUT measure; and
W
HEREAS, following consideration and discussion of the materials and information provided at the May 19, 2026 meeting, City Council directed S taff to proceed with placing a 1% general TUT measure and implementing ordinance on the November 3, 2026 ballot for consideration by the voters of the City; and
W
HEREAS, the proposed ordinance would impose a general transactions and use (sales) tax, the proceeds of which would be utilized for unrestricted general revenue purposes, including without limitation: enhancing City fire and paramedic services and facilities, which could improve emergency response times; keeping public areas safe and clean; implementing traffic safety measures; expanding law enforcement services and facilit ies; maintaining streets and repairing potholes; addressing homelessness; improving stormwater and drainage facilities; providing a safe and clean drinking water supply; increasing park and recreation spaces and children’s play areas, and providing other City services, programs, and infrastructure improvements; and WHEREAS, pursuant to RTC Section 7287.11, the City Council desires to submit to the voters of the City at the November 3, 2026 General Municipal Election, a proposed ordinance adding Chapter 3.07 to the Victorville Municipal Code to impose a supplemental general Transactions and Use (sales) Tax (hereinafter the “Tax”), that, if approved by the voters, would be: (1) imposed at a rate of one percent (1%), or one cent ($0.01) per dollar, on retail sales in the City; (2) collected by the California Department of Tax and Fee Administration (“CDTFA”); and (3) and remitted by the CDTFA to the City; and
W
HEREAS, at its regular meeting held on June 16, 2026, the City Council conducted a public hearing and introduced proposed Ordinance No. 2468 regarding said Tax for first reading and subsequent adoption by the City Council by a 2/3 majority vote of the full membership of the City Council , said Ordinance to be effective only following the second reading and adoption thereof by a 2/3 majority vote of the full membership of the City Council and subsequent approval by majority vote of the qualified voters of the City; and W
HEREAS, the Tax proposed by Ordinance No. 2468 is a general tax that can be used for any municipal purpose, including without limitation, the City services , programs, and infrastructure improvements outlined above, with all revenues received being locally-controlled, placed in the City’s general fund, and subject to independent audit as well as public review; and W
HEREAS, Article XIII C, Section 2( b) of the California Constitution precludes imposition of any general tax unless that tax is submitted to the electorate and approved by a majority vote; and
W
HEREAS, a General Municipal Election has been called by the City for November 3, 2026, by Resolution No. 26-040 adopted on June 2, 2026; and 3 WHEREAS, Resolution No. 26-041 , also adopted on June 2, 2026, requested that the County consolidate said General Municipal Election with the Statewide Election to be conducted on November 3, 2026; and
W
HEREAS, nothing contained herein or in Ordinance No. 2468 attached hereto as Exhibit A, is intended to, or shall repeal, amend or replace, the City’s existing Transactions and Use Tax Ordinance, codified in Chapter 3.06 of the Victorville Municipal Code, and the tax imposed thereunder shall remain in place and in full force and effect and will not be superseded or affected by the passage or defeat of the proposed ballot measure or the ordinance attached hereto.
NO
W, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
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ction 1. Incorporation of Recitals. That the foregoing recitals are true and correct and are hereby incorporated in their entirety as part of this Resolution by this reference.
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ction 2. Authority. That California Revenue and Taxation Code Section 7287.11 authorizes the City of Victorville (“City”)to impose a transactions and use tax for general purposes at a rate of no more than one percent ( 1%), subject to approval by a two-thirds vote of all of the members of the City Council and by a majority of the qualified voters of the City voting in an election on the issue.
Section 3. Election Date; Consolidation. That pursuant to Resolution Nos. 26- 040 and 26- 041 adopted on June 2, 2026, the City Council has previously called and given notice of the General Municipal Election to be held in the City on November 3, 2026, and to be consolidated with the statewide general election conducted on the same date.
Section 4. Submission of Ballot Measure . That p ursuant to California Elections Code Section 9222, the City Council hereby orders the submittal of Victorville’s Supplemental General Transactions and Use Tax Ordinance No. 2468 to the voters of the City. The full text of Ordinance No. 2468 (the “ Measure”) is attached to this Res olution as Exhibit A and incorporated by this reference. On the ballot to be submitted to the qualified voters at the General Municipal Election to be held on Tuesday, November 3, 2026, in addition to any other matters required by law, there shall be printed substantially the following ballot question:
MEASURE ___ VICTORVILLE 911 EMERGENCY RESPONSE,
STREET SAFETY & REPAIR, WATER QUALITY
MEASURE
Shall the measure funding City of Victorville public services, including 911 emergency Medical/Fire/Police response; keeping public areas safe/clean, addressing homelessness, providing safe/clean drinking water, streets/pothole repair, addressing speeding/unsafe driving; retaining local small businesses; by establishing a 1¢ sales tax providing approximately $29,000,000 annually until ended by voters, requiring financial audits/public spending disclosure, all funds used locally, be adopted?
YES ____
N
O ____
4 Section 5. Approval by Two- Thirds Vote of Governing Body. That this Resolution ordering submission of the ballot question and the proposed Measure attached as Exhibit A to the City voters, was approved by a two-thirds (2/3) vote of the full membership of the City Council in accordance with California Revenue and Tax Code Section 7287.11 and Government Code Section 53724(b).
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ction 6. General Tax Established U pon Majority Voter Approval . That the attached Measure, if subsequently approved by a majority of the voters as required by Article XIII C, Section 2(b) of the California Constitution, will establish Chapter 3.07 of the Victorville Municipal Code and impose a supplemental general transactions and use tax of one percent ( 1%) on retail sales in the City , to be deposited into the City’s general fund and used for general municipal purposes, and to be administered and collected by the California Department of Tax and Fee Administration.
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ction 7. Ballot Measure Arguments Authorized; Timing of Submittal. That any and all members of the City Council, any individual voter who is eligible to vote on the M easure, or a bona fide association of citizens, or any combination of voters associations, are authorized to file written arguments regarding the Measure specified above, which shall not exceed 300 words, and shall be accompanied by the printed name(s) and signature(s) of the author(s) submitting said arguments, in accordance with Article 4, Chapter 3, Division 9 of the California Elections Code, and are authorized to change such arguments until July 20, 2026, at noon, the date and time established by the San Bernardino County Registrar of Voters, after which no arguments for or against the Measure may be submitted to the City Clerk.
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ction 8. Rebuttals Authorized; Timing of Submittal. That pursuant to Section 9285 of Article 4, Chapter 3, Division 9 of the California Elections Code, when the elections official has selected the arguments for and against the M easure, the elections official shall send a copy of an argument in favor of the Measure to the authors of any argument against the M easure and a copy of an argument against the M easure to the authors of any argument in favor of the M easure immediately upon receiving the arguments . The author or a majority of authors of an argument related to a measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument.
A rebuttal argument may not be signed by more than five authors in accordance with Section 9285 of the Elections Code. The rebuttal arguments shall be filed with the elections official, signed with the printed names and signatures of the authors submitting, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, on or before July 30, 2026, at noon., the date and time established by the San Bernardino County Registrar of Voters.
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ction 9. City Attorney Impartial Analysis. That pursuant to Section 9280 of the Elections Code of the State of California, the City Council directs the City Clerk to transmit a copy of the Measure to the Victorville City Attorney. The City Attorney shall prepare an impartial analysis of the Measure, not to exceed five hundred (500) words in length, showing the effect of the Measure on existing law and the operation of the Measure. The 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 governing body of the City. In the event the entire text of the Measure is not printed on 5 the ballot, nor in the voter information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10-point bold type, a legend substantially as follows: “ The above statement is an impartial analysis of Ordinance No. 2468 (Measure ____). If you desire a copy of the Ordinance/Measure, please call the Victorville City Clerk’s Office at 760-955-5188 and a copy will be mailed at no cost to you .” The impartial analysis shall be filed by July 20, 2026, at 5:00 p.m., the date set by the San Bernardino County Registrar of Voters for the filing of primary arguments.
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ction 10. Election Laws; C ity Clerk Authority . That in all particulars not recited in this Resolution, the election shall be held and conducted as set forth in all applicable laws pertaining to the holding of general municipal elections. The City Clerk is authorized and directed to perform all acts required by law to implement the provisions of this Resolution.
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ction 11. Notice of Measure; City Clerk Direction . That the adoption of this Resolution constitutes notice of the time and place of the holding of this election on the Measure, and the City Clerk is authorized, instructed and directed to give further or additional notice of this election and the above-referenced Measure, in time, form and manner as required by law.
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ction 12. County Registrar of Voters; Authority . That the Registrar of Voters of the County of San Bernardino is hereby authorized to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. The ballots to be used at the election shall be, both as to form and matter contained therein, such as may be required by law to be used at such election.
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ction 13. Certification; Filing of Resolution. That the City Clerk shall certify to the passage and adoption of this resolution, enter it into the book of original resolutions, and is hereby directed to file a certified copy of this resolution with the San Bernardino County Board of Supervisors and Elections Office of the Registrar of Voters.
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ction 14. Conforming Changes to Resolution Authorized . That the City Clerk and City Attorney are hereby authorized to make any typographical, clerical, or other non-substantive corrections to this R esolution as may be deemed necessary by the San Bernardino County Clerk and/or the Elections Office of the Registrar of Voters.
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ction 15. Conforming Changes to Measure Authorized That the City Clerk and City Attorney are hereby authorized to make any typographical, clerical, or other non-substantive corrections to the Measure attached hereto as Exhibit A as may be deemed necessary by the California Department of Tax and Fee Administration.
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ction 16. Measure Text to be Printed
The full text of the Measure/Ordinance shall be printed in the voter information guide. A statement shall be printed in that guide pursuant to California Elections Code Section 9223 advising voters that they may obtain a copy of the Measure/Ordinance, at no cost, upon request made to the Victorville City Clerk.
6 Section 17. Election Costs
The City of Victorville recognizes that additional costs will be incurred by the County of San Bernardino by reason of this Measure and agrees to reimburse the County for any additional actual election costs upon presentation of a properly submitted bill.
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ction 17. Effective Date. That this Resolution shall become effective immediately following the second reading and adoption of Ordinance No. 2468 upon its passage by a two-thirds (2/3) majority vote of the full membership of the City Council.