Agenda packet — West Sacramento City Council, May 1, 2024 (part 3 of 3)

2505591.1 7203.001
3) The City Council could choose to decline the recommended actions and decline to adopt the proposed Resolution of Necessity at this time.

Alternatives 2 and 3 are not recommended as this is a grant-funded project with a tight delivery schedule. Any changes or modifications to the scope of the Project or the documents required to move the Project forward will impact the funding and timing available for the Project. Staff will continue attempts to reach voluntary agreements to purchase the required property interests. The prompt acquisition of the subject properties is recommended by staff in order to achieve the public safety objectives of the Project in a timely manner.

Coordination and Review
Preparation of this report was coordinated with the City Attorney, Capital Projects and the Community Development Department.

Budget/Cost Impact
N/A

ATTACHMENTS
1) Garton Resolution of Necessity 24-45 with Exhibits
2) AUSCEF Resolution of Necessity 24-46 with Exhibits
3) Overhouse Resolution of Necessity 24-47 with Exhibits 4) Letter to Council from Ron Bertsch Resolution of Necessity 5) City of West Sacramento Response to Ron Bertsch’s Letter to Council 6) Offer Letters to Acquire Property to Owners, California Government Code §7267.2 7) Notice of Intent to Adopt Resolution of Necessity to Owners The following documents are included as a part of this report but are not attached due to their size:
1) Washington Realized Plan
2) Washington Specific Plan
3) 2011 Sacramento River Crossings Alternatives Study
4) Mark Thomas & Co. Bridge Alignment Study
5) Bridge Location Feasibility Study
6) Project value analysis study
7) Final Environmental Impact Report – Vols. 1 & 2
8) Resolution 23-29 – including the supporting administrative record and EIR addendum 9) City’s Capital Improvement Program (CIP)
10) City General Plan
11) City Zoning Code
12) Sacramento Riverfront Master Plan
13) Project Plans and Specifications
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ATTACHMENT 1
2506113.1 7203.001
RESOLUTION 24-45

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO

DECLARING THE NECESSITY AND AUTHORIZING THE COMMENCEMENT OF EMINENT

DOMAIN PROCEEDINGS TO SECURE REAL PROPERTY INTERESTS NECESSARY TO CONSTRUCT THE I STREET BRIDGE REPLACEMENT PROJECT (APN 010-102-002)

CHARLES GARTON, RODNEY BECKWITH, RONALD BERTSCH, JOHN BODOLAY CIP 10033
WHEREAS, constructing, replacing the I Street Bridge is a priority to the City of West Sacramento (City), and acquiring the necessary right-of-way and other property interests to construct the project is an important and necessary step in the I Street Bridge Replacement Project ("Project") (CIP 10033); and
WHEREAS, the Project, is necessary to provide safety improvements for vehicles, pedestrians and bicyclists, to provide a framework for a well-planned, waterfront oriented urban district and to generally further public safety and the general community welfare in a manner consistent with the City’s General Plan and the Washington Specific Plan; and WHEREAS, the Property Interests which are the subject of this Resolution of Necessity consist of a right-of-way full fee acquisition, all of which are more particularly described and depicted in Exhibit “A” which are attached hereto and are incorporated herein ("Property Interests"). The Property Interests are located at 221 2nd Street, in the City of West Sacramento, and the Yolo County Assessor has designated the Property Interests as APN 010-102-002 (Charles Garton; Rodney Beckwith, Ronald Bertsch, John Bodolay); and WHEREAS, the Property Interests are located entirely within the municipal boundaries of the City of West Sacramento; and
WHEREAS, the City of West Sacramento has complied with the requirements of the California Environmental Quality Act ("CEQA"), Public Resources Code section 21000, et seq., in regards to acquisition of the Property Interests through adoption of a Final Environmental Impact Report, and addendum thereto, and no substantial changes are proposed to the Project and there are no substantial changes in circumstances or new information that would require further environmental review under CEQA; and
WHEREAS, the City of West Sacramento has complied with the requirements of California Government Code §7267.2, in regard to the acquisition of the Property Interests by making an offer to purchase to the known owner(s) of record; and
WHEREAS, as a result of the hearing held on May 1, 2024, and in accordance with the provisions of California Code of Civil Procedure §1245.235, the City Council of the City of West Sacramento intends to make certain findings and determinations.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of West Sacramento as follows:
1) The recitals contained herein are true and correct.
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Resolution 24-45

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2506113.1 7203.001
2) Upon examination of the alternatives, the City of West Sacramento requires the Property Interests for the Project.
3) The City of West Sacramento is authorized to acquire the Property Interests pursuant to the provisions of California Government Code sections 37350.5, 40401 and 40404 and the provisions of California Eminent Domain Law comprising Title 7, Part 3 of the California Code of Civil Procedure (commencing at section 1230.010).
4) The acquisition of the Property Interests for Project purposes is authorized by §1240.010 of the California Code of Civil Procedure and California Government Code §37350.5, whereby the acquisition promotes public safety and general community welfare and is therefore a public use.
5) To the extent any Property Interests are appropriated to a public use, acquisition of the Property Interests are a compatible and/or more necessary public use pursuant to California Code of Civil Procedure sections 1240.510 et seq. and 1240.610 et seq. 6) The City of West Sacramento hereby finds, determines, and declares:
a. The public interest and necessity require the proposed Project; b. The proposed Project is planned or located in the manner that will be most compatible with the greatest public good and the least private injury; c. The Property Interests described and depicted in Exhibits “A”, are necessary for the purposes of construction, operation, and maintenance of the proposed Project; d. Prior to making the above findings and determinations, the offer required by §7267.2 of the California Government Code was made to the owner(s) of record of the Property Interests described and depicted in Exhibits “A”. 7) The City Attorney, through the City Attorney’s Office, is hereby authorized and directed to prepare, commence, and prosecute proceedings in eminent domain in the Yolo County Superior Court to acquire for the City of West Sacramento the Property Interests described and depicted in Exhibits “A”. The City Attorney is further authorized to take all steps necessary to obtain such orders for immediate possession of the Property Interests as may be required for the Project.
8) The City Manager, or designee, is hereby authorized and directed to disburse all funds required by the City Attorney to make any and all deposits to obtain possession of and title to the Property Interests, including, but not limited to, deposit of the probable amount of compensation pursuant to California Code of Civil Procedure section 1255.010, et seq.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 1st day of May, 2024, by the following vote:

AYES:

NOES:

ABSENT:

436
Resolution 24-45

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2506113.1 7203.001
Martha Guerrero, City Mayor
ATTEST:

Jennifer Cusmir, City Clerk
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438
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ATTACHMENT 2
2506113.1 7203.001
RESOLUTION 24-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO

DECLARING THE NECESSITY AND AUTHORIZING THE COMMENCEMENT OF EMINENT

DOMAIN PROCEEDINGS TO SECURE REAL PROPERTY INTERESTS NECESSARY TO CONSTRUCT THE I STREET BRIDGE REPLACEMENT PROJECT (APN 010-102-005) AUSCEF CIP 10033
WHEREAS, constructing, replacing the I Street Bridge is a priority to the City of West Sacramento (City), and acquiring the necessary right-of-way and other property interests to construct the project is an important and necessary step in the I Street Bridge Replacement Project ("Project") (CIP 10033); and
WHEREAS, the Project, is necessary to provide safety improvements for vehicles, pedestrians and bicyclists, to provide a framework for a well-planned, waterfront oriented urban district and to generally further public safety and the general community welfare in a manner consistent with the City’s General Plan and the Washington Specific Plan; and WHEREAS, the Property Interests which are the subject of this Resolution of Necessity consist of a right-of-way easement and a temporary construction easement, all of which are more particularly described and depicted in Exhibit “A” which are attached hereto and are incorporated herein ("Property Interests"). The Property Interests is located at 201 2nd Street, in the City of West Sacramento, and the Yolo County Assessor has designated the Property Interests as a portion of APN 010-102-005 (Auscef); and
WHEREAS, the Property Interests are located entirely within the municipal boundaries of the City of West Sacramento; and
WHEREAS, the City of West Sacramento has complied with the requirements of the California Environmental Quality Act ("CEQA"), Public Resources Code section 21000, et seq., in regards to acquisition of the Property Interests through adoption of a Final Environmental Impact Report, and addendum thereto, and no substantial changes are proposed to the Project and there are no substantial changes in circumstances or new information that would require further environmental review under CEQA; and
WHEREAS, the City of West Sacramento has complied with the requirements of California Government Code §7267.2, in regard to the acquisition of the Property Interests by making an offer to purchase to the known owner(s) of record; and
WHEREAS, as a result of the hearing held on May 1, 2024, and in accordance with the provisions of California Code of Civil Procedure §1245.235, the City Council of the City of West Sacramento intends to make certain findings and determinations.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of West Sacramento as follows:
1) The recitals contained herein are true and correct.
441
Resolution 24-32

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PASSED AND ADOPTED by the City Council of the City of West Sacramento this 1st day of May, 2024, by the following vote:

AYES:

NOES:

ABSENT:

442
Resolution 24-32

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2506113.1 7203.001
Martha Guerrero, City Mayor
ATTEST:

Jennifer Cusmir, City Clerk
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ATTACHMENT 3
2506113.1 7203.001
RESOLUTION 24-47

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO

DECLARING THE NECESSITY AND AUTHORIZING THE COMMENCEMENT OF EMINENT

DOMAIN PROCEEDINGS TO SECURE REAL PROPERTY INTERESTS NECESSARY TO CONSTRUCT THE I STREET BRIDGE REPLACEMENT (APN 010-372-002 and APN 010- 372-003) OVERHOUSE REVOCABLE TRUST CIP 10033
WHEREAS, constructing, replacing the I Street Bridge is a priority to the City of West Sacramento (City), and acquiring the necessary right-of-way and other property interests to construct the project is an important and necessary step in the I Street Bridge Replacement Project ("Project") (CIP 10033); and
WHEREAS, the Project, is necessary to provide safety improvements for vehicles, pedestrians and bicyclists, to provide a framework for a well-planned, waterfront oriented urban district and to generally further public safety and the general community welfare in a manner consistent with the City’s General Plan and the Washington Specific Plan; and WHEREAS, the Property Interests which are the subject of this Resolution of Necessity consist of a right-of-way full fee acquisition, part take fee acquisition and a temporary construction easement, all of which are more particularly described and depicted in Exhibit “A” which are attached hereto and are incorporated herein ("Property Interests"). The Property Interests are located at 219 2nd Street and 319 2nd Street, in the City of West Sacramento, and the Yolo County Assessor has designated the Property Interests as a portions of APN 010-372-002 and APN 010- 372-003 (Overhouse Revocable Trust); and
WHEREAS, the Property Interests are located entirely within the municipal boundaries of the City of West Sacramento; and
WHEREAS, the City of West Sacramento has complied with the requirements of the California Environmental Quality Act ("CEQA"), Public Resources Code section 21000, et seq., in regards to acquisition of the Property Interests through adoption of a Final Environmental Impact Report, and addendum thereto, and no substantial changes are proposed to the Project and there are no substantial changes in circumstances or new information that would require further environmental review under CEQA; and
WHEREAS, the City of West Sacramento has complied with the requirements of California Government Code §7267.2, in regard to the acquisition of the Property Interests by making an offer to purchase to the known owner(s) of record; and
WHEREAS, as a result of the hearing held on May 1, 2024, and in accordance with the provisions of California Code of Civil Procedure §1245.235, the City Council of the City of West Sacramento intends to make certain findings and determinations.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of West Sacramento as follows:
1) The recitals contained herein are true and correct.
2) Upon examination of the alternatives, the City of West Sacramento requires the Property Interests for the Project.
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Resolution 24-47

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3) The City of West Sacramento is authorized to acquire the Property Interests pursuant to the provisions of California Government Code sections 37350.5, 40401 and 40404 and the provisions of California Eminent Domain Law comprising Title 7, Part 3 of the California Code of Civil Procedure (commencing at section 1230.010).
4) The acquisition of the Property Interests for Project purposes is authorized by §1240.010 of the California Code of Civil Procedure and California Government Code §37350.5, whereby the acquisition promotes public safety and general community welfare and is therefore a public use.
5) To the extent any Property Interests are appropriated to a public use, acquisition of the Property Interests are a compatible and/or more necessary public use pursuant to California Code of Civil Procedure sections 1240.510 et seq. and 1240.610 et seq. 6) The City of West Sacramento hereby finds, determines, and declares:
a. The public interest and necessity require the proposed Project; b. The proposed Project is planned or located in the manner that will be most compatible with the greatest public good and the least private injury; c. The Property Interests described and depicted in Exhibits “A”, are necessary for the purposes of construction, operation, and maintenance of the proposed Project; d. Prior to making the above findings and determinations, the offer required by §7267.2 of the California Government Code was made to the owner(s) of record of the Property Interests described and depicted in Exhibits “A”. 7) The City Attorney, through the City Attorney’s Office, is hereby authorized and directed to prepare, commence, and prosecute proceedings in eminent domain in the Yolo County Superior Court to acquire for the City of West Sacramento the Property Interests described and depicted in Exhibits “A”. The City Attorney is further authorized to take all steps necessary to obtain such orders for immediate possession of the Property Interests as may be required for the Project.
8) The City Manager, or designee, is hereby authorized and directed to disburse all funds required by the City Attorney to make any and all deposits to obtain possession of and title to the Property Interests, including, but not limited to, deposit of the probable amount of compensation pursuant to California Code of Civil Procedure section 1255.010, et seq.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 1st day of May, 2024, by the following vote:

AYES:

NOES:

ABSENT:

Martha Guerrero, City Mayor
ATTEST:
451
Resolution 24-47

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2506113.1 7203.001

Jennifer Cusmir, City Clerk
452
PAGE 1 OF 2
Exhibit “A”
Legal Description
Parcel Acquisition
APN 010-372-002 & 003
All that land described in that certain GRANT DEED TRANSFER TO REVOCABLE TRUST, recorded August 4, 2014 as Doc# 2014-0017168 in the Office of the Recorder of Yolo County, together with a portion of land described in that certain GRANT DEED TRANSFER TO REVOCABLE TRUST, recorded August 4, 2014, as Doc# 2014-0017167, in the Office of the Recorder of Yolo County, more particularly described as follows:

COMMENCING at a found 1 1/2” iron pipe in monument well marking the centerline intersection of C Street (formerly Elizabeth Street) with 2nd Street, which bears South 81°32’10” East, 399.98 feet from a found buttonhead monument with chiseled “x” marking the centerline intersection of C Street with 3rd Street, both found monuments as shown on FINAL MAP OF RIVER’S SIDE AT WASHINGTON SQUARE SUBDIVISION NO. 4756, filed December 22, 2005, in Book 2005 of Maps, at Pages 212 through 214, inclusive, in the Office of the Recorder of Yolo County;
Thence leaving said centerline of C Street North 53°27’50” East, 56.57 feet to a point on the easterly line of Second Street also being the southwest corner of Block 1, as shown on the official map of the TOWN OF WASHINGTON, recorded June 26, 1869 in Book I of Deeds, at Page 264, in the Office of the Recorder of Yolo County and also being the POINT OF BEGINNING;
Thence along said easterly line of Second Street, South 08°27'50" West, 80.00 feet to the northwest corner of Block 2 as shown on said map of the TOWN OF WASHINGTON; Thence leaving said easterly line and along the North line of said Block 2 and its easterly prolongation South 81°32'10" East, 170.37 feet to the beginning of a non-tangent curve to the right, having a radius of 487.00 feet, with a radial bearing of North 88°21'11" East; Thence leaving said North line of said Block 2 and its easterly prolongation along said curve through a central angle of 07°27'25", an arc distance of 63.38 feet; Thence South 05°48'36" West, 90.41 feet;
Thence South 84°11'24" East, 26.25 feet;
Thence North 05°48'36" East, 57.72 feet to the beginning of a curve to the right, having a radius of 38.75 feet;
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Thence along said curve through a central angle of 25°37'07", an arc distance of 17.33 feet to the beginning of a reverse curve to the left, having a radius of 284.50 feet; Thence along said curve through a central angle of 16°11'44", an arc distance of 80.42 feet to a point on said easterly prolongation of the North line of Block 2; Thence along said easterly prolongation South 81°32'10" East, 147± feet to the ordinary high water line of the Sacramento River;
Thence northerly along said ordinary high water line to a point on the easterly prolongation of the South line of said Block 1 also being the northerly line of said Doc# 2014-0017168;
Thence leaving said ordinary high water line and along said easterly prolongation of the South line of said Block 1, North 81°32'10" West, 346± feet to the POINT OF BEGINNING.

Containing a total of 34,410 square feet or 0.79 acres, more or less.

Shown graphically on Exhibit B, attached hereto and made a part hereof.

Basis of Bearings for this Survey is based on the RECORD OF SURVEY recorded as Book of Maps 2019, at Pages 28-29, Yolo County Records. Divide distances shown by 0.999956 to obtain ground level distances.

This real property description has been prepared at Mark Thomas & Company Inc. by me or under my direction in conformance with the Professional Land Surveyor’s Act 11/17/2023
Samuel R. McIntyre LS. 9313 Date
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SHEET 1 OF 1
Exhibit B
APN 010-372-002 & 003
for Parcel Acquisition
Plat to Accompany Legal Description
In the City of West Sacramento
Yolo County, California
SCALE 1" = 80'
0 40 80 160
Feet
POC
POB
455
PAGE 1 OF 3
Exhibit “A”
Legal Description
Temporary Construction Easement
APN 010-372-002
A portion of land described in that certain GRANT DEED TRANSFER TO REVOCABLE TRUST, recorded August 4, 2014, in DOC 2014-0017167, in the Office of the Recorder of Yolo County, more particularly described as follows:

PARCEL 1:

COMMENCING at the aforementioned POINT A; thence along the North line of said Block 2 South 81°32’10” East 33.36 feet to the POINT OF BEGINNING; Thence leaving said North line South 00°10’11” West 160.20 feet; 456
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Thence South 89°49’49” East 25.00 feet;
Thence South 84°11’24” East 35.86 feet;
Thence North 05°48’36” East 90.41 feet to the beginning of a curve to the left, having a radius of 487.00 feet;
Thence along said curve through a central angle of 07°27’25” an arc length 63.38 feet to a point on the easterly prolongation of said North line of Block 2 and hereinafter known as POINT B.

Thence along said easterly prolongation North 81°32’10” West 72.44 feet to the POINT OF BEGINNING;
PARCEL 3:

COMMENCING at the aforementioned POINT B; thence along the easterly prolongation of said North line of Block 2 South 81°32’10” East 58.37 feet to the POINT OF BEGINNING;
Thence continuing along said easterly prolongation South 81°32’10” East 36.21 feet; Thence leaving said easterly prolongation South 01°58’05” East 44.34 feet; Thence South 32°32’08” West 117.86 feet;
Thence North 84°16’34” West 17.10 feet;
Thence North 05°48’36” East 57.72 feet to the beginning of a curve to the right having a radius of 38.75 feet;
Thence along said curve through a central angle of 25°37’07” an arc length 17.33 feet to the beginning of a reverse curve having a radius of 284.50 feet; Thence along said curve through a central angle 16°11’44” an arch length 80.42 feet to the POINT OF BEGINNING.

Containing a total of 17,863 square feet or 0.41 acres, more or less.

Shown graphically on Exhibit B, attached hereto and made a part hereof. 457
PAGE 3 OF 3
Basis of Bearings for this Survey is based on the RECORD OF SURVEY recorded as Book of Maps 2019, at Pages 28-29, Yolo County Records. Divide distances shown by 0.999956 to obtain ground level distances.

This real property description has been prepared at Mark Thomas & Company Inc. by me or under my direction in conformance with the Professional Land Surveyor’s Act 11/17/2023
Samuel R. McIntyre LS. 9313 Date
458
POB PARCEL 1
SHEET 1 OF 1
SCALE 1" = 50'
0 25 50 100
Feet
Exhibit B
APN 010-372-002
Plat to Accompany Legal Description
for Temporary Construction Easement
In the City of West Sacramento
Yolo County, California

POINT B
POC PARCEL 3
POB
PARCEL 3
POB
PARCEL 2

POINT A
POC PARCEL 2
POC
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ATTACHMENT 4
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2506380.1 7203.001
March 28, 2024
To the Members of the West Sacramento City Council: RECEIVED MAR 2 9 2024
SUBJECT: ResolutionofNecessity/Requirement#D
City of West Sacramento
City Manager's Office
I received the City's Notice of Intent to Adopt the Resolution of Necessity regarding 221 2nd Street, West Sacramento, CA.

Because you've only given me 15 days from March 22, 2024 to respond to your May 1, 2024 meeting, I submit the following:

In the first paragraph of your letter, it states that a portion of our property is needed for the I Street Bridge Replacement Project. Which portion? In Exhibit A under Legal Description, the bottom line states there is 10,312 sq. feet. We are taxed at 12,632 sq. feet, or 0.29 acres. Are you leaving us 2,320 sq. feet?
Response: The City's offer is based on the surveyed area depicted on the subject property Plat Map and Legal description to the High Water Mark totaling 10,312 SF. The City can seek to condemn only those portions of the Property necessary for Project purposes, but is open to negotiate with the property owner as to other acquisition options.

Exhibit B states there are two parcels. There is only one parcel number for both sides of the levee.

Response: Yolo County County Assessor's Office records state APN 010-102-002 encompasses Parcel one & two BK2545 PG 202 S1/2 Lot 8, Block 11 Deeds 264.

Are you telling us that we have to accept your offer of 22 cents per sq. foot of our riverfront property or you are going to take us to court again? Keep in mind that the offer you made for the easement was increased by over 10 times after going through the Courts.

Response: The amount of compensation payable to the property owner is not a subject for the Resolution of Necessity hearing. Nonetheless, the City's December 1, 2023, offer was based upon its appraisal $21.03 per square foot resulting in a total of $216,900 for the 10,312 square foot acquisition. It was not based upon a $0.22 per square foot value.

Section 7267.2 of the CAGovernment Code states that the legislative body (CityCouncil) may ratify that offer. The Code further states "an amount that is believed to be just compensation". Do you really believe that 22 cents per sq.foot is a fair offer?
Response: The offer complied with Government Code section 7267.2 as noted in the prior comment.

The fourth requirement necessary to adopt the Resolution of Necessity speaks of the appraised value of the property for its best use. Why are you forcing us again to go through the second eminent domain for one parcel of land? You paid us more for an easement of 675 sq. feet, on the top of the levee, than you are offering us for 5,520 sq. feet of riverfront property? CA Government Code 7267.2 (a) states that you 461
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cannot take into account any decrease in value as a result of the City's planned project.

Response: This argument regarding the amount of compensation sought by the property owner is not part of the Resolution of Necessity hearing, but any concerns regarding valuation can be addressed through on-going negotiations or litigation if an agreement is not possible. In any event, the City's offer was based upon the full appraised value as determined by CBRE, a certified and experienced MAI appraisal firm.

Why does the City of West Sacramento go 400 miles to the South for an appraisal of West Sacramento property?
Response: This argument regarding the amount of compensation sought by the property owner is not part of the Resolution of Necessity hearing, but any concerns regarding valuation can be addressed through on-going negotiations or litigation if an agreement is not possible. In any event, the City's offer was based upon the full appraised value as determined by CBRE, a certified and experienced MAI appraisal firm. The City remains willing to consider any relevant information the property owner wishes to share regarding the property's value, and the property owner is encouraged to obtain an appraisal, a portion of which may be reimbursed under state law.

Thanks for your consideration.

CV2021-0893
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CITY COUNCIL AGENDA REPORT
MEETING DATE: May 1, 2024 ITEM # 10
SUBJECT:

PUBLIC HEARING TO CONSIDER OBJECTIONS TO THE PROPOSED REMOVAL OF WEEDS
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Bryan Jonson, Fire Marshal
Fire Department
ATTACHMENT [ ] Yes [X] No [ ] Information [ ] Direction [X] Action

OBJECTIVE
The purpose of this hearing is to consider the objections of any parcel owner with respect to being included in the weed abatement program. Property owners have the option of voluntarily clearing the lots themselves prior to May 11, 2024, to avoid the special assessment tax against the parcel(s).

RECOMMENDED ACTION
Staff respectfully recommends that the City Council conduct the public hearing to consider objections to the proposed removal of weeds and direct staff to proceed with the 2024 weed abatement program.

BACKGROUND
On April 10, 2024, the City Council adopted Resolution 24-23, beginning the weed abatement process. On that date, the Council also approved a Public Hearing set for May 1, 2024 to hear objections from citizens regarding the weed abatement program. The City Council directed the Fire Department to provide written notice to all property owners identified in Resolution 24-23 by April 11, 2024. The purpose of this hearing is to consider objections from parcel owners with respect to being included in the weed abatement program.

ANALYSIS
In order to reduce the threat of vegetation fires in the coming months, the weed abatement program provides the structure to require property owners to mitigate nuisance properties; and for those who do not, provides us with the authority to abate as necessary. This public hearing is a necessary step in the process to eliminate the fire threat of nuisance vegetation.

The cost of weed abatement services performed by the City will be charged as a special assessment against the parcel property tax roll. Property owners have the option of voluntarily clearing the lots themselves prior to May 11, 2024, to avoid the assessment. Almost 1,000 properties were sent notices and sites are currently being voluntarily abated.

Environmental Considerations
This item is not a project that is subject to CEQA, because it is not an activity that may cause either a direct or reasonably foreseeable indirect physical change in the environment. (Pub. Resources Code, § 21065; CEQA Guidelines § 15060(c), § 15378(a).)
Commission Recommendation
Not Applicable
Strategic Plan Integration
This program assists the City in its efforts to reduce local climate vulnerability. By minimizing the fuel load in West Sacramento, this program will subsequently reduce the number of fires and smoke that pollute the atmosphere.

Alternatives
The public could be encouraged to object by way of written correspondence rather than being required to attend a public hearing.

Coordination and Review
The West Sacramento Fire Department is coordinating the weed abatement program. 497
Public Hearing to Consider Objections to the Proposed Removal of Weeds May 1, 2024

Page 2 ends

Budget/Cost Impact
None

ATTACHMENT
None
498

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 1, 2024 ITEM # 11
SUBJECT:

CONSIDERATION OF RESOLUTION 24-40 APPROVING EXCEPTION TO THE 180-DAY

WAITING PERIOD TO HIRE A CALPERS RETIRED ANNUITANT IN ACCORDANCE WITH GOVERNMENT CODE SECTIONS 7522.56 AND 21224
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [ X ] Staff
[ ] Other
Ted Williams, Finance Manager
Finance Department
Kaitlyn Montez, Senior Human Resources Analyst
City Manager’s Office
ATTACHMENT [ X ] Yes [ ] No [ ] Information [ ] Direction [ X ] Action

OBJECTIVE
The purpose of this report is to provide the City Council with sufficient information to adopt a resolution to waive the 180-day waiting period for hiring a retired annuitant.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council adopt resolution 24-40 approving an exception to the 180- day waiting period for hiring a retired annuitant as an extra-help employee.

BACKGROUND
The Public Employees’ Pension Reform Act of 2013 (PEPRA) made substantial changes to public employee pension laws in California. One of those changes requires an annuitant to be separated from employment for at least 180 days before returning to work for an employer in the same retirement system from which they receive a pension. An exception may be made if the governing body adopts a resolution to waive the waiting period for separation. The waiver allows an employer to hire a retired annuitant to perform work of limited duration, such as the elimination of backlogs, limited-term special projects, and work that is more than what regular staff can reasonably perform.

The Utility Billing Division has had a significant staff turnover in recent years, with most of the current staff having 2 years or less experience in the department. The most tenured employee has recently retired, leaving a large experience void in the group. Of the five employees in Utility Billing, only one has been in the group for more than 2 years. Although Utility Billing staff have been cross-training for several months in anticipation of this retirement, several new challenges have emerged which will make the need for experience even greater. At present, Utility Billing is in the process of transitioning its billing software, Springbrook, from an on-premises version to a cloud-based version. This change was not voluntary, as Springbrook, like most software providers, will no longer provide support for the on-premises product, thus forcing a move to a cloud-based version. Utility Billing is also in the process of adding online bill payment capabilities. This is a long-awaited upgrade that staff has chosen to do simultaneously with the Springbrook cloud upgrade to avoid multiple customer disruptions.

The City also transitioned to a new printing and mailing vendor for utility bills several weeks ago.

ANALYSIS
The multiple operations upgrades that the Utility Billing Division is working through now are all required by changing technology standards or needed to provide a high level of service to its customers. At this time of major change, the experience and historical knowledge of the retired employee is needed to successfully navigate the changes with the least possible disruption to city residents and business owners.

Staff recommends that Marjorie Dussault be hired to work on a limited-term basis as a retired annuitant extra help performing work similar to an Accounting Technician III. Ms. Dussault retired effective April 20, 2024, with 24 years of institutional knowledge, and has been an integral part of the utility billing operations. While the division recently hired a replacement, all but one of the current utility billing employees have been with the division for less than two years, including the Supervisor, and the need for additional staff training has been identified. As the division continues with the system transitions and training of newer utility billing staff, Marjorie’s experience will be vital to helping the division develop and prepare for the future.

As a retired annuitant, Ms. Dussault will be limited to no more than 960 work hours per fiscal year. It is anticipated that the extra help assignment will last approximately 6 months, and no longer than 12 months. To bring Marjorie Dussault back before October 20, 2024, a City Council adopted Resolution must be submitted to CalPERS to comply with state laws applicable to the hiring of a retired annuitant. CalPERS typically requires that this action 499
Exception to Waiting Period for Retired Annuitant
May 1, 2024

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be approved as part of the City Council’s regular agenda, as opposed to the consent agenda. The attached resolution 24-40 meets all requirements set forth by CalPERS.

Environmental Considerations
Not applicable.

Commission Recommendation
Not applicable.

Strategic Plan Integration
Alternatives
The Council could decide not to approve the resolution and direct staff to identify another solution to this staffing and training need. This alternative is not recommended because Marjorie Dussault is uniquely qualified to fill staffing gaps and provide training specific to the City of West Sacramento Utility billing group history and processes. Any other alternative would not provide the same level of experience and institutional knowledge.

Coordination and Review
Finance staff have coordinated with Human Resources on this report.

Budget/Cost Impact
Any costs related to this item will be absorbed into the current Finance Department budget.

ATTACHMENTS

1. Resolution 24-40

2. Notice of Appointment of a Retired Annuitant
500
Attachment 1
RESOLUTION 24-40

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO APPROVING EXCEPTION TO THE 180-DAY WAITING PERIOD TO HIRE A CALPERS RETIRED ANNUITANT IN ACCORDANCE WITH GOVERNMENT CODE SECTIONS 7522.56 AND 21224
WHEREAS, in compliance with Government Code Section 7522.56 the City of West Sacramento must provide CalPERS this certification resolution when hiring a retiree before 180 days has passed since his or her retirement date; and
WHEREAS, Marjorie Dussault has retired from the City of West Sacramento, Finance Department, from the position of Accounting Technician III effective April 20, 2024; and WHEREAS, Section 7522.56 requires that post-retirement employment commence no earlier than 180 days after the retirement date, which is October 20, 2024, without this certification; and
WHEREAS, Section 7522.56 provides that this exception to the 180-day waiting period shall not apply if the retiree accepts any retirement-related incentive; and WHEREAS, the City of West Sacramento and Marjorie Dussault certify that Marjorie Dussault has not and will not receive a Golden Handshake or any other retirement related incentive; and
WHEREAS, the City of West Sacramento hereby appoints Marjorie Dussault as an extrahelp retired annuitant performing duties similar to that of an Accounting Technician III for the City of West Sacramento Finance Department under Government Code Section 21224, effective May 6, 2024; and
WHEREAS, no matters, issues, terms or conditions related to this employment and appointment have been or will be placed on a consent calendar; and WHEREAS, the employment shall be limited to 960 hours per fiscal year; and WHEREAS, the compensation paid to retirees cannot be less than the minimum nor exceed the maximum monthly base salary paid to other employees performing comparable duties, divided by 173.333 to equal the hourly rate; and WHEREAS, the maximum base salary for this position is $6,153 per month and the hourly equivalent is $35.4981, and the minimum base salary for this position is $5,051 per month and the hourly equivalent is $29.1403; and
WHEREAS, the hourly rate paid to Marjorie Dussault will be $35.4981; and WHEREAS, Marjorie Dussault has not and will not receive any other benefit, incentive, compensation in lieu of benefits, or other form of compensation in addition to this hourly pay rate.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of West Sacramento as follows:

The City of West Sacramento hereby certifies the nature of the appointment of Marjorie Dussault as described herein and that this appointment is necessary to maintain a high level of service to Utility Billing customers and provide experience and institutional knowledge to newer Utility Billing staff as the Division transitions to new systems and tools.

PASSED AND ADOPTED by the City Council of the City of West Sacramento this 1st day of May, 2024 by the following vote:
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AYES:

NOES:

ABSENT:

Martha Guerrero, Mayor
ATTEST:

Jennifer Cusmir, City Clerk
502
1110 West Capitol Avenue
West Sacramento, CA 95691
(916) 617-4500
www.cityofwestsacramento.org
CC: Human Resources (Original)
Payroll
Department
TO: Marjorie Dussault DATE: May 1, 2024

NOTICE OF APPOINTMENT OF RETIRED ANNUITANT
Subject to your acceptance of the conditions listed below, you are hereby hired as a Part-Time, Extra-Help Retired Annuitant to work on an as-needed basis to assist as an Accounting Technician III currently in the Finance Department, to perform work in excess of what permanent or regular staff employees can do.

Said appointment shall become effective as of May 6, 2024, which shall constitute your employment date.

Salary effective as of the above date is $ 35.4981 per hour.

Special provisions or conditions are as follows:

As employee is a retired CalPERS Annuitant, employment shall not exceed 960 hours per fiscal year.

Employment is not a permanent or regular staff position.

As per the special conditions of this position, you must positively pass a fingerprint check, and Immigration and Naturalization Services employment eligibility requirements prior to finalization of employment.

No other benefits, incentives, compensation in-lieu of benefit, or other form of compensation in addition to the hourly rate noted above will be paid.

Employee certifies that they did not receive any unemployment insurance payments within the 12 months prior to this appointment for previous retired annuitant work with any CalPERS employer.

Please execute acceptance below and return the original to the Human Resources Division. ________________________________
Aaron Laurel, City Manager
Acceptance of Appointment
I hereby accept the appointment as indicated above, subject to such provisions as stated and provided by rules and ordinances.

Date: By:
503

CITY COUNCIL AGENDA REPORT
MEETING DATE: May 1, 2024 ITEM # 12
SUBJECT:

CONSIDERATION OF A WORKSHOP REGARDING A POTENTIAL NEW LOCAL GENERAL TRANSACTION AND USE TAX AND FIRST READING OF ORDINANCE 24-7 INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ X ] Council [ ] Staff
[ ] Other
Aaron Laurel, City Manager
Doug Drozd, Government Affairs Manager
City Manager’s Office
ATTACHMENT [ X ] Yes [ ] No [ ] Information [ ] Direction [ X ] Action

OBJECTIVE
The objective of this report is to facilitate a Council workshop on a potential new local general purpose transaction and use tax, and first reading of Ordinance 24-7.

RECOMMENDED ACTION
Staff respectfully recommends that the City Council:

1. Receive staff’s presentation on the potential ballot measure, including ballot language; and

2. Waive first reading and read by title only Ordinance 24-7, imposing a transactions and use tax to be administered by the California Department of Tax and Fee Administration (Attachment 1)

BACKGROUND
Since the City’s incorporation in 1987, West Sacramento has added 30,000 residents, over 1,000 new businesses, and over 10,000 new daily worker and commuter trips. This growth in housing and employment has been steady for over 35 years, and is expected to continue, with multiple housing and commercial developments in the planning or construction phases throughout the city, including in both infill redevelopment and new development areas. West Sacramento’s progress has generated tremendous economic opportunity for the community and the region, creating jobs, supporting new dining, shopping, and entertainment options, increasing recreational opportunities, and enabling significant improvement to the quality of life for residents.

The City has managed growth by necessarily directing a significant amount of the City’s financial resources toward capital improvement projects such as the construction of new roads, bridges, parks, trails, and other amenities and adding new resources and services to keep up with the needs of its residents and local businesses. However, as the demand for municipal services has increased, the costs of providing those services has outpaced the availability of new revenue. Additionally, like nearly all cities in California, West Sacramento faces long-term fiscal challenges associated with aging infrastructure and historically higher maintenance costs, particularly related to road repairs. Also similar to other cities, West Sacramento’s fiscal outlook is also challenged by its obligation to pay retirement benefits such as CalPERS contributions and other post-retirement employee benefits.

The combination of these factors has placed immense pressure on the City’s ability to maintain basic standards for operations and maintenance to meet the expectations of the community, especially as the population continues to increase. (See Attachment 2.) Specifically, while the City currently has minimally acceptable staffing levels in key operational departments such as Police, Fire, Public Works O&M, and Parks Maintenance to maintain the status quo, it does not have the budget capacity to increase those staffing levels to take services to the higher level that residents and the Council expect.

Challenges in recruiting and retaining highly qualified employees have exacerbated these staffing issues, as the City has had difficulty providing compensation that is as attractive as other competing jurisdictions. The resulting lack of adequate staff resources across all operations functions of the organization has had a direct impact on service levels, including longer emergency response call times, a decrease in the City’s ability to conduct road rehabilitation efforts, and insufficient park and trail maintenance. In addition to gaps in staffing, the City must also contend with aging facilities, equipment, and vehicle maintenance/replacement, with the cost of maintaining and replacing these items often competing directly with the same limited funding sources that are available for employee compensation and other priorities.

In 2021, the City aimed to address this funding challenge by adopting the General Fund Sustainability Strategy.

This plan included implementing new revenue initiatives, such as a retail cannabis program and electronic billboards. It also entailed reducing pressures on the General Fund by shifting expenses to other funds (e.g., enterprise funds, assessments, etc.) and using one-time funds to retire debt. This strategy created significant 504 TUT Workshop and First Reading Ordinance 24-7
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ongoing General Fund capacity, most of which was utilized to address immediate budget needs related to City services; however, it did not create enough capacity to adequately address the City’s operation and maintenance service gaps going forward.

Following the implementation of the General Fund Sustainability Strategy, staff evaluated several options to further alleviate pressure on the General Fund and free up revenue for the City’s operations departments. This included a re-evaluation of General Fund expenses, consideration of utility rate and book of fees adjustments, the creation of a Community Facilities District dedicated solely to public safety, divestments from capital projects, and a new transaction use tax.

Staff approached that fiscal analysis with the guiding question: “What kind of city does the Council want West Sacramento to be?” Behind this question are two key themes related to the future direction of West Sacramento.

First, the City can either continue to struggle financially to maintain status quo standards that often fall short of meeting the expectations of residents and businesses, or it can strive to raise those standards to much higher quality of service levels on a fiscally sustainable basis. And second, the City can either continue to build out the infrastructure that is critically needed to support West Sacramento’s economic growth, which will eventually support higher levels of municipal services and quality of life improvements for residents, or it can pull back from its historic level of investment in infrastructure and make cuts to other functions to address fiscal gaps for core public services. Based on years of strategic planning guidance from multiple Councils, the clear answer to this question is that the City Council wants to provide premier public safety and operations/maintenance services to the community while still carrying on the City’s longstanding mission of making forward-looking capital improvements and other investments to support economic development and enhancement of residents’ quality of life.

While previous efforts like the General Fund Sustainability Strategy have been helpful, other cost savings and revenue enhancements that have been considered would not individually or cumulatively generate enough savings or revenue to meet the Council’s vision for the city. They also involve tradeoffs that would likely cause cuts to other City services that may not be acceptable to the Council or the community. Staff believes the Council’s best opportunity to provide premier services and capital investments to residents over the long term is to initiate a transaction and using tax measure for the November 2024 ballot.

A new transaction and use tax ("sales tax") has unmatched potential to advance the City’s ability to provide the high-quality services that residents expect. As described more fully in the Analysis section of this report, the new revenue from a sales tax measure significantly exceeds other potential funding sources and would allow for transformational investments in the City’s public safety and operations departments, as well as in the maintenance of roads, parks, and other infrastructure.

ANALYSIS
Since the adoption of State legislation in 2003, cities and counties can obtain voter approval to raise transactions and use taxes above the base statewide sales and use tax rate of 7.25 percent. Transaction and use taxes are similar to sales and use taxes in practice; however, sales and use taxes are generally allocated to where sales transactions take place (e.g., a retailer’s place of business) while transactions and use taxes generally follow the merchandise (e.g., the place where merchandise is delivered and presumably used). For example, in the case of vehicles, sales and use tax is collected where the purchase takes place, but the transaction and use tax is allocated to the jurisdiction where the vehicle is initially registered.

State law dictates that transactions and use taxes can be raised in multiples of 0.125 percent and that the maximum combined rate of transactions and use taxes in a jurisdiction cannot exceed 2 percent. Under current law, if the tax is designated for general governmental purposes, a simple majority of voters in the jurisdiction is required to adopt the measure. If the jurisdiction designates the tax for special purposes, such as capital improvements that require bonding of the tax revenue to complete, a two-thirds majority of voters is required.

The City currently has four quarter-cent general transactions and use taxes totaling 1 percent, including Measure K (2002), Measure V (2008), Measure E (2016), and Measure N (2018). Measure K does not expire and is used to fund an array of City services and initiatives, as guided by advisory language that accompanied the measure.

Revenue from Measure V, which sunsets in March 2033, is dedicated to the light rail extension project and to flood protection improvements in accordance with the measure’s companion advisory measure. Measures E and N do not have expiration dates and were approved by voters with advisory language built into the measures themselves. Measure E is dedicated to, “repairing roads, building and maintaining bicycle/pedestrian trails, reducing homelessness and its community impacts, improving educational and career opportunities for youth, 505
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and enhancing internet access and the use of smart technologies” and Measure N is dedicated to, “fund public safety and investments in inclusive economic development and community improvements.” Based on the acute need to increase staffing levels in the City’s public safety and operations/maintenance departments to provide more robust, frequent, and high-quality service levels as well as the need for additional funding to maintain the City’s existing infrastructure, draft language for the ballot measure is provided below for the Council’s consideration:

To rebuild roads and repair potholes, increase police and fire protection, recruit and retain public safety personnel, maintain parks and trails, address homelessness, and keep public spaces safe and clean, shall the City of West Sacramento measure enacting a one cent transactions and use tax (sales tax) providing approximately 20 million dollars annually for general government use, until ended by voters, with all funds locally controlled and subject to audits and spending disclosures, be adopted? Potential Uses
This straightforward ballot language is intended to underscore the Council’s intention that these new revenues be used to increase funding for public safety, road rehabilitation, and park/trail maintenance, although the proposed measure would be a general tax. Specific funding decisions would only be made if the measure were to pass, and even then, only after the Council has approved a policy guiding the expenditure of funds. However, staff has identified the following items as short-term opportunities that could be accomplished nearly immediately with a portion of these funds:
 Implement several road rehabilitation projects on major arterial and collector roads throughout the City.  Create a dedicated road maintenance team with staff and equipment purposed solely for repairing potholes and completing other minor road repairs on a full-time basis.  Add a new fire engine (12 Firefighters & new engine).  Add several new Police Officer positions, creating a 20% or greater increase in police patrol shifts.  Increase maintenance personnel resulting in higher standards for parks, trails, roads, sidewalks, & facilities.

Projected Revenue
As a full cent measure, revenue from the proposed sales tax would be roughly four times the quarter-cent taxes currently generated by Measures K, V, E, and N. For FY 24/25, staff estimates that the City will receive a total of about $5 million from each of its current transactions and use taxes, so an additional one percent tax would generate about $20 million annually. The City tracks and reports revenue and expenditures related to these measures separately, and it would continue to do so if the proposed measure is enacted.

Measure Term
As noted earlier, Measures K, E, and N do not expire, while Measure V sunsets in March 2033. The key difference between the measures is that K, E, and N are used to fund various ongoing City services and programs, while Measure V is used for capital purposes related to light rail and flood protection projects. Since staff anticipates that the Council will decide to use the proposed tax measure for ongoing services, a sunset date is not recommended. Rather, staff recommends that the Council place a measure on the ballot which would stay in effect until it were to be ended by the voters. If the proposed tax is enacted, it will take effect in April 2025, with the City receiving its first revenue receipt in June 2025.

Comparison of Regional Sales Taxes and Sources
In California, the base sales tax rate is 7.25% for all cities and counties. Of that total, the State receives six percent, counties receive 0.25 percent for transportation, and cities receive one percent. Transactions and use taxes are layered on top of the base sales tax rate. With its four separate quarter-cent transactions and use taxes, West Sacramento’s current combined sales tax rate is 8.25 percent. In the upcoming election, Davis, West Sacramento, and other cities may consider sales tax measures that would increase their respective combined rates. (The rate shown for Davis is a projection, as Davis is still in the process of evaluating a potential ballot measure.) The chart below provides a comparison of current and proposed combined sales tax rates in the Sacramento region.
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Jurisdiction Current
Combined Rate
Proposed
Combined Rate
Galt 9.25% --
Sacramento 8.75% --
Elk Grove 8.75% --
Isleton 8.75% --
Rancho Cordova 8.75%
Davis 8.25% 9.25%
West Sacramento 8.25% 9.25%
Woodland 8.0% --
Sacramento County (unincorporated),
Citrus Heights, & Folsom 7.75% --
Roseville 7.75% --
Yolo County (unincorporated) 7.25% --
While the proposed ballot measure would increase the City’s sales tax rate, staff’s assessment is that residents would not be excessively affected. Due to a variety of factors, non-residents pay a majority of the sales tax generated in West Sacramento. For example, on a statewide basis, nearly 50 percent of sales tax is generated from a combination of general retail and food products (restaurants and grocery stores), but in West Sacramento, that total is just over 25 percent. West Sacramento derives a much higher share of its sales tax from industry segments that are more regional in nature, including business-to-business transactions and building materials.

Over 50 percent of the City’s sales tax is generated from these sources, versus about 30 percent statewide.

Also, the sources of West Sacramento’s sales tax are more diversified than the statewide averages. Of the City’s market segments that make up sales tax (general retail, food products, transportation, construction, businessto-business, and building materials), no single category generates more than 36 percent of the total. All of this means that the proposed sales tax increase would predominantly affect visitors and have a relatively minimal impact on West Sacramento residents.

Analysis of Past Measures
Measure N, the City’s most recent transactions and use tax measure, passed in November 2018 by a margin of

51.4 percent to 48.6 percent with a 61 percent voter turnout. Measure E passed in November 2016 by a margin of 65.7 percent with 70 percent voter turnout. The change in voter turnout is of note because Measure E passed in a presidential election year, when turnout is typically higher, and Measure N passed in a non-presidential election year when turnout is typically lower. As the Council is aware, 2024 is a presidential election year and thus it can be reasonably assumed that turnout will be higher. For example, in the 2020 mayoral election that coincided with a presidential election, 22,191 votes were cast citywide compared to 15,507 votes cast on Measure N in 2018.

Taxpayer Protection and Government Accountability Act Initiative The Council should be aware that there is an initiative constitutional amendment (the Taxpayer Protection and Government Accountability Act) currently qualified for the November 2024 ballot that would make several changes to the rules for how the state and local governments can impose taxes, fees, and other charges. This initiative could invalidate certain local voter-approved tax measures enacted on the 2024 ballot and will make the passage of future measures problematic. In coordination with the City Attorney, the draft measure before the Council was developed in such a way that it would remain valid even if the constitutional amendment were to be passed by voters.
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Conclusion and Next Steps
The City is at an inflection point in its mission to continue delivering both new amenities, and high-quality maintenance of previous infrastructure investments for the benefit of West Sacramento residents. The transaction and use tax measure discussed in this report provides a promising avenue for the Council to fulfill this goal on a sustainable basis. Staff respectfully requests that the Council discuss this proposal in a workshop format and provide direction to staff.

If the Council directs staff to proceed, the proposed Ordinance 24-7 (Attachment 1) would begin the process of placing a new transaction and use tax on the ballot. Staff has confirmed with the California Department of Tax and Fee Administration (CDTFA) that the ordinance meets the legal requirements of State law for the tax to be administered by CDTFA. The Ordinance must be approved by two-thirds of the full City Council; or effectively, at least four members. If the first reading of the Ordinance is approved, staff will return to the Council on May 15 for a second reading. Also on May 15, staff will present a resolution for Council consideration that would formally approve the ballot measure language and call the election, in addition to authorizing the preparation of a written argument in support of the measure and directing the City Attorney to prepare an impartial analysis of the measure. The resolution will also request that the Yolo County Board of Supervisors consolidate the transactions and use tax election with the statewide election. The timeline leading up to the November 2024 election is outlined below.

Action/Milestone Date
City Council 1st Reading of Ordinance May 1, 2024
City Council 2nd Reading and Adoption of Ordinance May 15, 2024 City Council adoption of Resolution for a ballot measure May 15, 2024 City Council calls election/ballot measure & directs who will prepare arguments May 15, 2024 Arguments due 7-14 days after the City Council calls the election June 5, 2024 Rebuttals due 10 days after arguments are due June 15, 2024 Last day for Yolo County Board of Supervisors approval of election August 9, 2024 General election November 5, 2024
Effective date of Transactions and Use Tax (if passed) April 2025 Environmental Considerations
This action is not a project that is subject to CEQA because it is not an activity that may cause either a direct or reasonably foreseeable indirect physical change in the environment. (Pub. Resources Code, § 21065; CEQA Guidelines §§ 15060(c), 15378(a).)
Commission Recommendation
N/A
Strategic Plan Integration
This item was developed in direct response to the Council’s 2024 Strategic Plan Policy Item titled “Fiscal Strategy: Sales Tax Measure for Core Services & Infrastructure Bond”.

Alternatives
This is a workshop format to allow the Council an opportunity to provide their views, input, and direction to staff.

There is no recommended action at this time, so there are no alternatives for this item. 508
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Coordination and Review
City Manager’s Office staff prepared this item in consultation with the City Attorney’s Office, Finance Department, Police Department, Fire Department, Capital Projects Department, Parks and Recreation Department, and Public Works O&M Department.

Budget/Cost Impact
If approved by voters, the proposed sales tax would yield general revenue to the City of about $20 million per year, subject to fluctuations due to economic growth or recession. Should the proposed measure be put before the voters and pass, prior to any expenditures of the new revenue, the Council would adopt a policy, including transparency measures, governing the allocation and use of the measure funds. Each budget cycle, these funds would be budgeted for specific projects and programs by the Council at a regular public meeting.

ATTACHMENTS

1. Ordinance 24-7

2. Demand vs. Capacity for Key Services
509
2503014.2 7203.001
ORDINANCE NO. 24-7

AN ORDINANCE OF THE CITY OF WEST SACRAMENTO IMPOSING A

TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Section 1. TITLE. This ordinance shall be known as the West Sacramento Transactions and Use Tax Ordinance. The City of West Sacramento hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

Section 2. 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 3. PURPOSE. This ordinance is adopted to achieve the following, among other 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 7285.9 of Part 1.7 of Division 2 which authorizes the City 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.

C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 4. CONTRACT WITH STATE. Prior to the operative date, the City 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 City 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. TRANSACTIONS 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 1.00% 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. 510
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2503014.2 7203.001
Section 6. PLACE OF SALE. 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. 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 7. 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 of this ordinance for storage, use or other consumption in said territory at the rate of 1.00% 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 8. 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 9. 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:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City 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, 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 City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing 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. 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 the 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 and Taxation Code.
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2503014.2 7203.001
B. The word "City" 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.

C. “A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.

Section 10. 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 11. 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 purposes 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 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-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 ordinance.
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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 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 ordinance, 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 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 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 ordinance.

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 513
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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.

Section 12. 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 13. 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 City, or against any officer of the State or the City, 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 14. 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 15. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.

Section 16. TERMINATION DATE. The authority to levy the tax imposed by this ordinance shall expire upon repeal by the voters of the City of West Sacramento.

PASSED AND ADOPTED by the City Council of the City of West Sacramento, State of California, on , 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Martha Guerrero, Mayor
ATTEST: APPROVED AS TO FORM:

Jennifer Cusmir, City Clerk Jeffrey Mitchell, City Attorney 514
Attachment 2
Demand for Services is Outpacing Capacity in Key Functional Areas The following data illustrates the types of service delivery challenge that ballot measure revenue could help offset.

Police and Fire
As shown below, the number of sworn police officers and firefighters has not kept pace with population growth for many years. The charts below illustrate the challenge of continuing to provide traditional high service levels as resources are stretched increasingly thin. 0 10,000
20,000
30,000
40,000
50,000
60,000
0 20
40 60
80 100
2003 2005 2007 2009 2011 2013 2015 2017 2019 2021 2023
West Sacramento Population Total Sworn Empoyees
Sworn Police Personnel vs. West Sacramento
Population Growth
Year
Population
Sworn Employees
0 10,000
20,000
30,000
40,000
50,000
60,000
0 20
40 60
80 100
2003 2005 2007 2009 2011 2013 2015 2017 2019 2021 2023
West Sacramento Population Total Sworn Fire Employees
Fire Personnel vs. West Sacramento
Population Growth
West Sacramento
Population
Fire Personnel
Parks
515
As shown below, in many key categories, the demand for Parks and Recreation staff support has outpaced staff resources by 2x or more.

Parks and Recreation System Growth 2008 2023 % Change
Park Acreage 132 186 41%
Park Sites 28 39 39%
Trail Miles 19.5 32.0 64%
OS/Homeless Acreage Managed by Parks 0 1,033 N/A
Public Art Pieces 3 16 433%
Program and Service Participation 13,554 23,988 77%
Parks Operations & Maintenance Staffing 2008 2023 % Change Parks Operations & Maintenance FT Staff Total 18 21.12 17% Public Works
Since 2018, Public Works operations staffing has increased by about 10 percent. However, during this same period, demands on PW staff in key areas have increased much more rapidly, as shown below.
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West Sacramento City CouncilMay 1, 2024

West Sacramento City Council
May 1, 2024