WEST SACRAMENTO CITY COUNCIL AND WEST SACRAMENTO REDEVELOPMENT SUCCESSOR
AGENCY & WEST SACRAMENTO FINANCING AUTHORITY
City Council Special Meeting
DECEMBER 4, 2024 AGENDA
Martha Guerrero, Mayor
Dawnté Early, Mayor Pro Tem
Quirina Orozco, Council Member
Norma Alcala, Council Member
Verna Sulpizio Hull, Council Member
Aaron Laurel, City Manager
Jeffrey Mitchell, City Attorney
7:00 PM Special Meeting Call to Order
Pledge of Allegiance
Land Acknowledgment
The meeting will be held at City Hall, City Council Chambers, 1110 West Capitol Avenue, West Sacramento
PRESENTATIONS
1. City Manager's Office
SWEARING-IN OF NEWLY ELECTED MAYOR AND CITY COUNCIL MEMBERS
CONSENT AGENDA
2. City Manager's Office
CONSIDERATION OF RESOLUTION 24-132 ACCEPTING THE OFFICIAL CANVASS AND CERTIFICATION OF THE NOVEMBER 5, 2024 ELECTION AND DECLARING ELECTED MARTHA GUERRERO (MAYOR), NORMA ALCALA (COUNCIL, DISTRICT 1) AND QUIRINA OROZCO (COUNCIL, DISTRICT 2)
Objective: The purpose of this report is to comply with Election Code §10263 requiring the City Council to adopt a resolution reciting the facts of the election, declaring elected the persons for whom the highest number of votes were cast for each office, and allow for the installation of the newly elected officers.
Recommendation: Staff respectfully recommends that the City Council adopt Resolution 24-132 accepting the official canvass and certification of the November 5, 2024 election and declaring elected as Mayor, Martha Guerrero, Norma Alcala as City Council Member representing District 1, and Quirina Orozco as City Council Member representing District 2.
3. Finance
Anyone wishing to address the Council, or any agenda item, may fill out the Request to Speak card and present it to the City Clerk prior to the completion of staff presentation. Items on the Consent Agenda will be considered in one motion and the Request to Speak card should be turned in prior to the first item on Consent.
1 CONSIDERATION OF RESOLUTION 24-130 AUTHORIZING THE MAYOR TO EXECUTE
AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX AND RESOLUTION 24- 131 EXAMINATION OF SALES OR TRANSACTION AND USE TAX RECORDS Objective: The objective of this report is to seek Council approval of Resolution 24-130 authorizing the Mayor to execute both agreements with the California Department of Tax and Fee Administration in order to implement the transactions and use tax approved by the City Council in Ordinance 24-7 and to seek approval of Resolution 24-131 which authorizes the examination of sales or transactional and use tax records collected by the California Department of Tax and Fee Administration.
Recommendation: Staff respectfully recommends that the City Council adopt both Resolution 24- 130 and Resolution 24-131 authorizing the Mayor to execute agreements with the California Department of Tax and Fee Administration for implementation of a local and authorizing the examination of sales or transactional and use tax records collected by the California Department of Tax and Fee Administration and identifying positions eligible to examine the confidential records.
I, Jennifer Cusmir, City Clerk, declare under penalty of perjury that the foregoing agenda for the December 4, 2024 regular and closed session meetings of the West Sacramento City Council, Redevelopment Successor Agency and Financing Authority was posted December 3, 2024 at the rear entrance at City Hall, 1110 West Capitol Avenue, West Sacramento, CA and was available for public review. __________________________________________
Jennifer Cusmir, City Clerk
NOTE: If you challenge the nature of a proposed action in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council at, or prior to, the public hearing.
The agenda and agenda reports are also available on the City’s website at www.cityofwestsacramento.org City Council meetings are broadcast live on Wave Cable Channel 20 and rerun the next day at 12:00 PM and the following Saturday at 6:00 PM.
All public materials related to an item on this agenda submitted to the City Council after distribution of the agenda packet are also made available for public inspection on the City’s website at:
www.cityofwestsacramento.org. Any document provided at the meeting by staff or by the public will be provided by the City Clerk upon request by phone at (916) 617-4500, or by email at: [email protected].
If you need assistance to participate in this meeting, including translation support, please contact the City Clerk’s Office at 916-617-4500 or [email protected]. Notifying the City Clerk’s Office at least 72 hours prior to the meeting will assist staff in assuring reasonable arrangements can be made to provide accessibility to the meeting. Assisted listening devices are available at this meeting.
Si necesita ayuda para participar en esta reunión o servicios de traducción, comuníquese con la Oficina del Secretario Municipal al 916-617-4500 o [email protected]. Notificar a la Oficina del Secretario Municipal al menos 72 horas antes de la reunión ayudará al personal a garantizar que se puedan hacer arreglos razonables para proporcionar accesibilidad a la reunión.
Los dispositivos de escucha asistida están disponibles en esta reunión. 2 CITY COUNCIL AGENDA REPORT
MEETING DATE: December 4, 2024 ITEM # 2
SUBJECT:
CONSIDERATION OF RESOLUTION 24-132 ACCEPTING THE OFFICIAL CANVASS AND CERTIFICATION OF THE NOVEMBER 5, 2024 ELECTION AND DECLARING ELECTED MARTHA GUERRERO (MAYOR), NORMA ALCALA (COUNCIL, DISTRICT 1) AND QUIRINA OROZCO (COUNCIL, DISTRICT 2)
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Jennifer Cusmir, City Clerk
City Manager’s Office
Amanda Berlin, Assistant City Manager
City Manager’s Office
ATTACHMENT [ ] Yes [X] No [ ] Information [ ] Direction [X] Action
OBJECTIVE
The purpose of this report is to comply with Election Code §10263 requiring the City Council to adopt a resolution reciting the facts of the election, declaring elected the persons for whom the highest number of votes were cast for each office, and allow for the installation of the newly elected officers.
RECOMMENDED ACTION
Staff respectfully recommends that the City Council adopt Resolution 24-132 accepting the official canvass and certification of the November 5, 2024 election and declaring elected as Mayor, Martha Guerrero, Norma Alcala as City Council Member representing District 1, and Quirina Orozco as City Council Member representing District
2. BACKGROUND
The City of West Sacramento contracts with Yolo County Elections to provide certain election functions. As part of this contract, Yolo County Elections collects, tabulates, and certifies election results for acceptance by the City Council. The City Clerk has reviewed the results and concurs with the validity and accuracy. Election Code §10263 requires that the Council accept, by resolution, the official canvass and certification.
ANALYSIS
All the ballots cast at the polls, vote by mail ballots, and provisional ballots submitted prior to and on election day were counted; the remaining vote by mail and provisional ballots turned in on election day were counted as part of the canvassing process. As a result, the Yolo County Clerk has issued the final Statement of Vote and certified the election. The Statement of Vote shows the following results for Mayor: Martha Guerrero – 12,139 (59.29%); Dawnté Early – 8,336 (40.71%). The Statement of Vote shows the following results for City Council Member, District 1: Norma Alcala – 2,060 (50.60%); Emiliano Rosas – 2,011 (49.40%). The Statement of Vote shows the following results for City Council Member, District 2: Quirina Orozco – 1,904 (58.35%); Timothy Campbell – 1,359 (41.65%).
Ballots were submitted 82.2% vote by mail, 3.5% at the Vote Centers, 2.6% Conditional, and 7.6% collected on Election Day. The total ballots received was 22,522 and the total number of registered voters in West Sacramento is currently 30,645 for a 73.49% voter turnout for the election.
Environmental Considerations
N/A
Commission Recommendation
N/A
Strategic Plan Integration
N/A
Alternatives
N/A
Coordination and Review
N/A
3 Resolution 24-132 Election Results
December 4, 2024
Budget/Cost Impact
The cost of the election has not yet been billed by the County, but it is estimated to be approximately $50,000.
ATTACHMENT
1. Resolution 24-132
4 Attachment 1
RESOLUTION 24-132
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO ACCEPTING THE OFFICIAL CANVASS AND CERTIFICATION OF THE NOVEMBER 5, 2024
ELECTION AND DECLARING ELECTED MARTHA GUERRERO (MAYOR), NORMA ALCALA (COUNCIL, DISTRICT 1) AND QUIRINA OROZCO (COUNCIL, DISTRICT 2) WHEREAS, a General Municipal Election was held in the City of West Sacramento on Tuesday, November 5, 2024, in accordance with law; and
WHEREAS, the Yolo County Clerk has certified the Statement of Votes for this Election, as follows:
Office of Mayor:
Martha Guerrero 12,139 59.29%
Dawnté Early 8,336 40.71%
Office of Council Member, District 1:
Norma Alcala 2,060 50.60%
Emiliano Rosas 2,011 49.40%
Office of Council Member, District 2:
Quirina Orozco 1,904 58.35%
Timothy Campbell 1,359 41.65%
That the number of votes given at each precinct and the number of votes given in the City to each of the persons above named for the respective offices for which the persons were candidates are as listed in Exhibit "A" attached.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of West Sacramento accepts the Statement of Votes certified by the Yolo County Clerk for the November 5, 2025, Election; and
IT IS HEREBY DECLARED that Martha Guerrero is elected Mayor for a term of four (4) years; Norma Alcala is elected Council Member, District 1 for a term of four (4) years; and Quirina Orozco is elected Council Member, District 2 for a term of four (4) years.
PASSED AND ADOPTED by the City Council of the City of West Sacramento this 4th day of December, 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________________
Martha Guerrero, Mayor
ATTEST:
________________________________
Jennifer Cusmir, City Clerk
5 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
PRESIDENT AND VICE PRESIDENT - Vote for ONE
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total KAMALA D. HARRIS - DEM 1,497 50.10% 53,013 67.56% 3,753 75.50% 3,142 50.76% 61,405 66.30% DONALD J. TRUMP - REP 1,407 47.09% 22,635 28.84% 1,044 21.00% 2,758 44.56% 27,844 30.06% ROBERT F. KENNEDY JR. - AI 29 0.97% 1,046 1.33% 37 0.74% 104 1.68% 1,216 1.31% JILL STEIN - GRN 34 1.14% 941 1.20% 98 1.97% 103 1.66% 1,176 1.27% CLAUDIA DE LA CRUZ - PF 13 0.44% 412 0.53% 31 0.62% 52 0.84% 508 0.55% CHASE OLIVER - LIB 8 0.27% 394 0.50% 8 0.16% 30 0.48% 440 0.48% Peter Sonski (W) 0 0.00% 31 0.04% 0 0.00% 1 0.02% 32 0.03% Cast Votes: 2,988 100.00% 78,472 100.00% 4,971 100.00% 6,190 100.00% 92,621 100.00% Undervotes: 34 1,640 50 104 1,828
Overvotes: 7 33 6 14 60
United States Senator Full Term - Vote for ONE
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total ADAM B. SCHIFF - DEM 1,490 51.31% 52,766 68.19% 3,608 78.85% 3,220 53.80% 61,084 67.24% STEVE GARVEY - REP 1,414 48.69% 24,611 31.81% 968 21.15% 2,765 46.20% 29,758 32.76% Cast Votes: 2,904 100.00% 77,377 100.00% 4,576 100.00% 5,985 100.00% 90,842 100.00% Undervotes: 124 2,749 450 322 3,645
Overvotes: 1 19 1 1 22 6
November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
United States Senator Partial Term - Vote for ONE
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total ADAM B. SCHIFF - DEM 1,461 51.03% 51,937 67.91% 3,510 77.84% 3,171 53.91% 60,079 66.96% STEVE GARVEY - REP 1,402 48.97% 24,538 32.09% 999 22.16% 2,711 46.09% 29,650 33.04% Cast Votes: 2,863 100.00% 76,475 100.00% 4,509 100.00% 5,882 100.00% 89,729 100.00% Undervotes: 166 3,659 517 426 4,768
Overvotes: 0 11 1 0 12
United States Representative 4th District - Vote for ONE Precincts
Counted Total Percent
43 43 100.00%
Voters
Ballots Registered Percent
71,899 87,388 82.28%
Choice Party Vote Center Vote by Mail Conditional Election Day Total MIKE THOMPSON - DEM 1,193 56.73% 40,919 69.83% 3,189 80.94% 2,414 56.87% 47,715 69.27% JOHN MUNN - REP 910 43.27% 17,678 30.17% 751 19.06% 1,831 43.13% 21,170 30.73% Cast Votes: 2,103 100.00% 58,597 100.00% 3,940 100.00% 4,245 100.00% 68,885 100.00% Undervotes: 105 2,226 436 240 3,007
Overvotes: 0 7 0 0 7
7 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
United States Representative 7th District - Vote for ONE Precincts
Counted Total Percent
16 16 100.00%
Voters
Ballots Registered Percent
22,610 30,749 73.53%
Choice Party Vote Center Vote by Mail Conditional Election Day Total DORIS MATSUI - DEM 312 39.90% 12,267 65.97% 343 58.73% 837 48.83% 13,759 63.48% TOM SILVA - REP 470 60.10% 6,329 34.03% 241 41.27% 877 51.17% 7,917 36.52% Cast Votes: 782 100.00% 18,596 100.00% 584 100.00% 1,714 100.00% 21,676 100.00% Undervotes: 39 716 67 109 931
Overvotes: 0 3 0 0 3
State Senator 3rd District - Vote for ONE
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total CHRISTOPHER CABALDON - DEM 1,505 52.40% 52,289 68.43% 3,576 79.73% 3,327 56.12% 60,697 67.67% THOM BOGUE - REP 1,367 47.60% 24,125 31.57% 909 20.27% 2,601 43.88% 29,002 32.33% Cast Votes: 2,872 100.00% 76,414 100.00% 4,485 100.00% 5,928 100.00% 89,699 100.00% Undervotes: 157 3,723 542 380 4,802
Overvotes: 0 8 0 0 8
8 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Member of the State Assembly 4th District - Vote for ONE Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total CECILIA M. AGUIAR-CURRY - DEM 1,559 54.13% 53,647 70.26% 3,638 81.22% 3,448 58.37% 62,292 69.51% DARREN T. ELLIS - REP 1,321 45.87% 22,708 29.74% 841 18.78% 2,459 41.63% 27,329 30.49% Cast Votes: 2,880 100.00% 76,355 100.00% 4,479 100.00% 5,907 100.00% 89,621 100.00% Undervotes: 149 3,780 547 401 4,877
Overvotes: 0 10 1 0 11
Yuba Community College District Governing Board Member Trustee Area 6 - Vote for ONE Precincts
Counted Total Percent
11 11 100.00%
Voters
Ballots Registered Percent
10,515 14,799 71.05%
Choice Party Vote Center Vote by Mail Conditional Election Day Total DEBORAH BAUTISTA ZAVALA 142 38.17% 4,160 52.75% 88 41.71% 339 41.24% 4,729 50.89% JOSE L. GARCIA 230 61.83% 3,727 47.25% 123 58.29% 483 58.76% 4,563 49.11% Cast Votes: 372 100.00% 7,887 100.00% 211 100.00% 822 100.00% 9,292 100.00% Undervotes: 44 1,038 37 102 1,221
Overvotes: 0 1 1 0 2
9 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Davis Joint Unified School District Governing Board Member Trustee Area 2 - Vote for ONE Precincts
Counted Total Percent
4 4 100.00%
Voters
Ballots Registered Percent
8,664 9,797 88.44%
Choice Party Vote Center Vote by Mail Conditional Election Day Total LEA DARRAH 108 57.75% 4,441 73.61% 74 27.41% 134 52.14% 4,757 70.51% ELIZABETH (LIZZY) GRIFFITH 79 42.25% 1,592 26.39% 196 72.59% 123 47.86% 1,990 29.49% Cast Votes: 187 100.00% 6,033 100.00% 270 100.00% 257 100.00% 6,747 100.00% Undervotes: 51 1,642 139 84 1,916
Overvotes: 0 0 0 1 1
Washington Unified School District Governing Board Member Trustee Area 3 - Vote for ONE Precincts
Counted Total Percent
4 4 100.00%
Voters
Ballots Registered Percent
4,283 5,793 73.93%
Choice Party Vote Center Vote by Mail Conditional Election Day Total JANNETTE HUNT 65 50.78% 1,608 53.21% 50 58.82% 150 53.19% 1,873 53.26% PATRICE GRIFFITH 63 49.22% 1,414 46.79% 35 41.18% 132 46.81% 1,644 46.74% Cast Votes: 128 100.00% 3,022 100.00% 85 100.00% 282 100.00% 3,517 100.00% Undervotes: 21 661 27 56 765
Overvotes: 0 1 0 0 1
10 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Washington Unified School District Governing Board Member Trustee Area 4 - Vote for ONE Precincts
Counted Total Percent
4 4 100.00%
Voters
Ballots Registered Percent
5,482 7,055 77.70%
Choice Party Vote Center Vote by Mail Conditional Election Day Total JACKIE THU-HUONG WONG 61 45.19% 2,428 60.29% 25 37.31% 124 42.47% 2,638 58.35% ELEANOR SANCHEZ 74 54.81% 1,599 39.71% 42 62.69% 168 57.53% 1,883 41.65% Cast Votes: 135 100.00% 4,027 100.00% 67 100.00% 292 100.00% 4,521 100.00% Undervotes: 23 836 28 74 961
Overvotes: 0 0 0 0 0
City of Davis Member, City Council District 2 - Vote for ONE Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
6,910 7,570 91.28%
Choice Party Vote Center Vote by Mail Conditional Election Day Total LINDA DEOS 75 40.54% 2,528 49.14% 129 32.91% 75 31.12% 2,807 47.07% VICTOR LAGUNES 65 35.14% 1,533 29.80% 190 48.47% 114 47.30% 1,902 31.90% DILLAN HORTON 45 24.32% 1,084 21.07% 73 18.62% 52 21.58% 1,254 21.03% Cast Votes: 185 100.00% 5,145 100.00% 392 100.00% 241 100.00% 5,963 100.00% Undervotes: 34 721 141 46 942
Overvotes: 0 5 0 0 5
11 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
City of Davis Member, City Council District 3 - Vote for ONE Precincts
Counted Total Percent
3 3 100.00%
Voters
Ballots Registered Percent
5,906 6,785 87.04%
Choice Party Vote Center Vote by Mail Conditional Election Day Total DONNA NEVILLE 151 100.00% 3,567 100.00% 317 100.00% 202 100.00% 4,237 100.00% Cast Votes: 151 100.00% 3,567 100.00% 317 100.00% 202 100.00% 4,237 100.00% Undervotes: 33 1,426 110 99 1,668
Overvotes: 0 1 0 0 1
City of Davis Member, City Council District 5 - Vote for ONE Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
5,685 6,538 86.95%
Choice Party Vote Center Vote by Mail Conditional Election Day Total JOSH CHAPMAN 127 100.00% 3,360 100.00% 329 100.00% 213 100.00% 4,029 100.00% Cast Votes: 127 100.00% 3,360 100.00% 329 100.00% 213 100.00% 4,029 100.00% Undervotes: 57 1,404 92 103 1,656
Overvotes: 0 0 0 0 0
12 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
City of West Sacramento Mayor - Vote for ONE
Precincts
Counted Total Percent
13 13 100.00%
Voters
Ballots Registered Percent
22,522 30,645 73.49%
Choice Party Vote Center Vote by Mail Conditional Election Day Total MARTHA GUERRERO 464 63.74% 10,215 58.16% 387 71.53% 1,073 65.39% 12,139 59.29% DAWNTÉ EARLY 264 36.26% 7,350 41.84% 154 28.47% 568 34.61% 8,336 40.71% Cast Votes: 728 100.00% 17,565 100.00% 541 100.00% 1,641 100.00% 20,475 100.00% Undervotes: 91 1,667 108 179 2,045
Overvotes: 0 2 0 0 2
City of West Sacramento Member, City Council District 1 - Vote for ONE Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
4,518 6,655 67.89%
Choice Party Vote Center Vote by Mail Conditional Election Day Total NORMA ALCALA 84 49.12% 1,690 51.04% 89 54.27% 197 46.35% 2,060 50.60% EMILIANO ROSAS 87 50.88% 1,621 48.96% 75 45.73% 228 53.65% 2,011 49.40% Cast Votes: 171 100.00% 3,311 100.00% 164 100.00% 425 100.00% 4,071 100.00% Undervotes: 22 318 41 66 447
Overvotes: 0 0 0 0 0
13 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
City of West Sacramento Member, City Council District 2 - Vote for ONE Precincts
Counted Total Percent
3 3 100.00%
Voters
Ballots Registered Percent
3,586 5,626 63.74%
Choice Party Vote Center Vote by Mail Conditional Election Day Total QUIRINA OROZCO 72 50.35% 1,562 59.37% 89 63.57% 181 51.86% 1,904 58.35% TIMOTHY CAMPBELL 71 49.65% 1,069 40.63% 51 36.43% 168 48.14% 1,359 41.65% Cast Votes: 143 100.00% 2,631 100.00% 140 100.00% 349 100.00% 3,263 100.00% Undervotes: 17 232 40 31 320
Overvotes: 0 3 0 0 3
City of Winters Member, City Council - Vote for no more than TWO Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
3,629 4,727 76.77%
Choice Party Vote Center Vote by Mail Conditional Election Day Total WILLIAM "BILL" BIASI 84 55.63% 1,870 51.52% 39 49.37% 229 59.17% 2,222 52.32% JESSE LOREN 67 44.37% 1,760 48.48% 40 50.63% 158 40.83% 2,025 47.68% Cast Votes: 151 100.00% 3,630 100.00% 79 100.00% 387 100.00% 4,247 100.00% Undervotes: 117 2,434 91 367 3,009
Overvotes: 0 1 0 0 1
14 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
CIty of Woodland Member, City Council District 2 - Vote for ONE Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
5,601 7,368 76.02%
Choice Party Vote Center Vote by Mail Conditional Election Day Total TOM STALLARD 90 100.00% 3,470 100.00% 65 100.00% 257 100.00% 3,882 100.00% Cast Votes: 90 100.00% 3,470 100.00% 65 100.00% 257 100.00% 3,882 100.00% Undervotes: 60 1,505 34 120 1,719
Overvotes: 0 0 0 0 0
City of Woodland Member, City Council District 4 - Vote for ONE Precincts
Counted Total Percent
3 3 100.00%
Voters
Ballots Registered Percent
4,593 6,710 68.45%
Choice Party Vote Center Vote by Mail Conditional Election Day Total DAVID MORENO 58 55.77% 1,978 56.74% 42 60.00% 209 59.89% 2,287 57.05% FRED LOPEZ 46 44.23% 1,508 43.26% 28 40.00% 140 40.11% 1,722 42.95% Cast Votes: 104 100.00% 3,486 100.00% 70 100.00% 349 100.00% 4,009 100.00% Undervotes: 8 506 18 50 582
Overvotes: 0 2 0 0 2
15 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
City of Woodland Member, City Council District 5 - Vote for ONE Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
5,992 7,663 78.19%
Choice Party Vote Center Vote by Mail Conditional Election Day Total MAYRA M VEGA 85 49.13% 3,110 66.58% 49 59.76% 228 60.64% 3,472 65.48% CHUKWUNEDUM C. (CHUCK) AMAJIOYI 88 50.87% 1,561 33.42% 33 40.24% 148 39.36% 1,830 34.52% Cast Votes: 173 100.00% 4,671 100.00% 82 100.00% 376 100.00% 5,302 100.00% Undervotes: 21 579 26 62 688
Overvotes: 1 1 0 0 2
Proposition 2
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,653 57.82% 46,994 61.40% 3,866 83.46% 3,436 57.72% 55,949 62.18% No 1,206 42.18% 29,545 38.60% 766 16.54% 2,517 42.28% 34,034 37.82% Cast Votes: 2,859 100.00% 76,539 100.00% 4,632 100.00% 5,953 100.00% 89,983 100.00% Undervotes: 169 3,594 395 355 4,513
Overvotes: 1 12 0 0 13
16 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Proposition 3
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,675 58.65% 54,536 70.95% 3,907 82.78% 3,539 59.48% 63,657 70.42% No 1,181 41.35% 22,331 29.05% 813 17.22% 2,411 40.52% 26,736 29.58% Cast Votes: 2,856 100.00% 76,867 100.00% 4,720 100.00% 5,950 100.00% 90,393 100.00% Undervotes: 171 3,262 305 358 4,096
Overvotes: 2 16 2 0 20
Proposition 4
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,673 58.21% 47,845 62.30% 4,025 86.41% 3,646 61.37% 57,189 63.35% No 1,201 41.79% 28,952 37.70% 633 13.59% 2,295 38.63% 33,081 36.65% Cast Votes: 2,874 100.00% 76,797 100.00% 4,658 100.00% 5,941 100.00% 90,270 100.00% Undervotes: 154 3,337 369 367 4,227
Overvotes: 1 11 0 0 12
17 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Proposition 5
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total No 1,483 52.59% 39,446 52.20% 1,165 25.87% 2,971 50.90% 45,065 50.79% Yes 1,337 47.41% 36,121 47.80% 3,339 74.13% 2,866 49.10% 43,663 49.21% Cast Votes: 2,820 100.00% 75,567 100.00% 4,504 100.00% 5,837 100.00% 88,728 100.00% Undervotes: 208 4,568 523 471 5,770
Overvotes: 1 10 0 0 11
Proposition 6
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,307 47.18% 38,605 51.58% 2,892 64.92% 2,625 45.86% 45,429 51.74% No 1,463 52.82% 36,241 48.42% 1,563 35.08% 3,099 54.14% 42,366 48.26% Cast Votes: 2,770 100.00% 74,846 100.00% 4,455 100.00% 5,724 100.00% 87,795 100.00% Undervotes: 258 5,277 571 584 6,690
Overvotes: 1 22 1 0 24
18 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Proposition 32
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,363 47.82% 37,697 49.47% 3,281 71.17% 2,900 49.09% 45,241 50.51% No 1,487 52.18% 38,499 50.53% 1,329 28.83% 3,007 50.91% 44,322 49.49% Cast Votes: 2,850 100.00% 76,196 100.00% 4,610 100.00% 5,907 100.00% 89,563 100.00% Undervotes: 177 3,939 417 401 4,934
Overvotes: 2 10 0 0 12
Proposition 33
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total No 1,632 58.52% 44,711 60.00% 1,814 41.49% 3,212 55.87% 51,369 58.75% Yes 1,157 41.48% 29,809 40.00% 2,558 58.51% 2,537 44.13% 36,061 41.25% Cast Votes: 2,789 100.00% 74,520 100.00% 4,372 100.00% 5,749 100.00% 87,430 100.00% Undervotes: 239 5,594 655 558 7,046
Overvotes: 1 31 0 1 33
19 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Proposition 34
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total No 1,375 50.68% 40,812 56.48% 1,929 45.27% 2,855 51.60% 46,971 55.41% Yes 1,338 49.32% 31,453 43.52% 2,332 54.73% 2,678 48.40% 37,801 44.59% Cast Votes: 2,713 100.00% 72,265 100.00% 4,261 100.00% 5,533 100.00% 84,772 100.00% Undervotes: 315 7,864 763 774 9,716
Overvotes: 1 16 3 1 21
Proposition 35
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,814 65.49% 54,343 72.36% 3,804 85.31% 3,771 66.23% 63,732 72.40% No 956 34.51% 20,762 27.64% 655 14.69% 1,923 33.77% 24,296 27.60% Cast Votes: 2,770 100.00% 75,105 100.00% 4,459 100.00% 5,694 100.00% 88,028 100.00% Undervotes: 258 5,021 568 613 6,460
Overvotes: 1 19 0 1 21
20 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
Proposition 36
Precincts
Counted Total Percent
59 59 100.00%
Voters
Ballots Registered Percent
94,509 118,137 80.00%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 1,780 63.21% 45,880 60.57% 2,148 47.98% 3,616 61.97% 53,424 60.11% No 1,036 36.79% 29,873 39.43% 2,329 52.02% 2,219 38.03% 35,457 39.89% Cast Votes: 2,816 100.00% 75,753 100.00% 4,477 100.00% 5,835 100.00% 88,881 100.00% Undervotes: 211 4,383 550 472 5,616
Overvotes: 2 9 0 1 12
WOODLAND JOINT UNIFIED SCHOOL DISTRICT Measure P
Precincts
Counted Total Percent
18 18 100.00%
Voters
Ballots Registered Percent
27,972 37,530 74.53%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Bonds No 460 57.57% 12,057 51.46% 133 28.54% 891 45.41% 13,541 50.80% Bonds Yes 339 42.43% 11,372 48.54% 333 71.46% 1,071 54.59% 13,115 49.20% Cast Votes: 799 100.00% 23,429 100.00% 466 100.00% 1,962 100.00% 26,656 100.00% Undervotes: 57 1,049 74 130 1,310
Overvotes: 1 4 0 1 6
21 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
CITY OF DAVIS Measure Q
Precincts
Counted Total Percent
10 10 100.00%
Voters
Ballots Registered Percent
31,953 36,078 88.57%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 559 64.18% 16,256 62.50% 1,682 86.34% 905 64.92% 19,402 64.20% No 312 35.82% 9,753 37.50% 266 13.66% 489 35.08% 10,820 35.80% Cast Votes: 871 100.00% 26,009 100.00% 1,948 100.00% 1,394 100.00% 30,222 100.00% Undervotes: 53 1,314 259 100 1,726
Overvotes: 0 5 0 0 5
CITY OF WEST SACRAMENTO Measure O
Precincts
Counted Total Percent
13 13 100.00%
Voters
Ballots Registered Percent
22,522 30,645 73.49%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 406 51.72% 9,756 52.70% 412 70.67% 942 55.12% 11,516 53.34% No 379 48.28% 8,755 47.30% 171 29.33% 767 44.88% 10,072 46.66% Cast Votes: 785 100.00% 18,511 100.00% 583 100.00% 1,709 100.00% 21,588 100.00% Undervotes: 34 720 66 111 931
Overvotes: 0 3 0 0 3
22 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
CITY OF WINTERS Measure S
Precincts
Counted Total Percent
2 2 100.00%
Voters
Ballots Registered Percent
3,629 4,727 76.77%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 70 53.44% 1,811 62.08% 41 56.16% 173 49.29% 2,095 60.34% No 61 46.56% 1,106 37.92% 32 43.84% 178 50.71% 1,377 39.66% Cast Votes: 131 100.00% 2,917 100.00% 73 100.00% 351 100.00% 3,472 100.00% Undervotes: 3 115 12 26 156
Overvotes: 0 1 0 0 1
CITY OF WOODLAND Measure U
Precincts
Counted Total Percent
10 10 100.00%
Voters
Ballots Registered Percent
25,677 34,564 74.29%
Choice Party Vote Center Vote by Mail Conditional Election Day Total No 416 56.99% 11,515 53.46% 162 37.41% 949 51.19% 13,042 53.11% Yes 314 43.01% 10,024 46.54% 271 62.59% 905 48.81% 11,514 46.89% Cast Votes: 730 100.00% 21,539 100.00% 433 100.00% 1,854 100.00% 24,556 100.00% Undervotes: 46 887 59 124 1,116
Overvotes: 2 3 0 0 5
23 November 5, 2024 General Election
County of Yolo
11/5/2024
Official Results
Registered Voters
94509 of 118137 = 80.00%
Precincts Reporting
59 of 59 = 100.00%
Cumulative Report
Official Results
Run Time
Run Date
3:43 PM
12/03/2024
COMMUNITY FACILITIES DISTRICT No. 1989-1 Measure T
Precincts
Counted Total Percent
18 18 100.00%
Voters
Ballots Registered Percent
36,112 39,463 91.51%
Choice Party Vote Center Vote by Mail Conditional Election Day Total Yes 752 75.88% 20,703 72.98% 2,747 86.28% 1,189 75.40% 25,391 74.42% No 239 24.12% 7,665 27.02% 437 13.72% 388 24.60% 8,729 25.58% Cast Votes: 991 100.00% 28,368 100.00% 3,184 100.00% 1,577 100.00% 34,120 100.00% Undervotes: 64 1,341 481 104 1,990
Overvotes: 0 2 0 0 2
*** End of report ***
24 CITY COUNCIL AGENDA REPORT
MEETING DATE: December 4, 2024 ITEM # 3
SUBJECT:
CONSIDERATION OF RESOLUTION 24-130 AUTHORIZING THE MAYOR TO EXECUTE
AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE
ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX AND RESOLUTION 24-131 EXAMINATION OF SALES OR TRANSACTIONAL AND
USE TAX RECORDS
INITIATED OR REQUESTED BY: REPORT COORDINATED OR PREPARED BY:
[ ] Council [X] Staff
[ ] Other
Roberta Raper, Finance Director
Finance Department
ATTACHMENT [X] Yes [ ] No [ ] Information [ ] Direction [X] Action
OBJECTIVE
The objective of this report is to seek Council approval of Resolution 24-130 authorizing the Mayor to execute both agreements with the California Department of Tax and Fee Administration in order to implement the transactions and use tax approved by the City Council in Ordinance 24-7 and to seek approval of Resolution 24- 131 which authorizes the examination of sales or transactional and use tax records collected by the California Department of Tax and Fee Administration.
RECOMMENDED ACTION
Staff respectfully recommends that the City Council adopt both Resolution 24-130 and Resolution 24-131 authorizing the Mayor to execute agreements with the California Department of Tax and Fee Administration for implementation of a local and authorizing the examination of sales or transactional and use tax records collected by the California Department of Tax and Fee Administration and identifying positions eligible to examine the confidential records.
BACKGROUND
On May 15, 2024, the City Council adopted Ordinance 24-7, to provide for a local transactions and use tax in the amount of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the City of West Sacramento. On November 5, 2024 this local transactions and use tax was approved by the requisite number of voters to become operative on April 1, 2025 via Measure O.
The California Department of Tax and Fee Administration (CDTFA) administers and collects the transactions and use tax. The City is required by the CDTFA to enter into two agreements in order to implement the voter approved transactions and use tax.
ANALYSIS
The first agreement which is attached as Attachment 2 is entitled "Agreement for Preparation to Administer and Operate City's Transactions and Use Tax Ordinance". This agreement provides that the City agrees to pay the CDTFA for all necessary preparatory work to administer the City's transactions and use tax ordinance not to exceed $175,000. The CDTFA's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the CDTFA's staff and taxpayers, and other appropriate and necessary preparatory costs to administer transactions and use tax ordinance. These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code.
The second agreement which is attached as Attachment 3 is titled "Agreement for State Administration of City Transactions and Use Taxes". This agreement essentially provides that the CDTFA shall perform exclusively all functions for the administration and operation of City Ordinance 24-7.
Resolution 24-131 provides an update to previously adopted Resolution 20-88, which superseded several previous Resolutions adopted for the same purpose. This Resolution authorizes the examination of confidential local sales and use tax transactions and use tax records by certain City positions and by the City’s sales and use tax consultant, MuniServices, LLC DBA Avenu, LLC for specifically defined purposes, including for the budgeting and forecasting of this revenue source.
25 Measure O Resolutions 24-130 and 24-131
December 4, 2024
Environmental Considerations
N/A
Commission Recommendations
N/A
Strategic Plan Integration
N/A
Alternatives
There are no alternatives; the executed agreements are required by the CDTFA in order to collect and administer the approved sales tax measure.
Coordination and Review
Resolution and Agreements were provided by the California Department of Tax and Fee Administration. This report was coordinated with the Finance Department and the City Manager’s Office.
Budget Cost Impact
The cost of CDTFA’s administration, collection, and allocation of the new Transaction and Use Tax, Measure O, is $175,000. This amount will be deducted annually from the revenues remitted to the City by CDTFA, as is currently done with the general sales and use tax and previously adopted transaction and use tax measures.
ATTACHMENTS
1) Resolution 24-130
2) Exhibit A - Agreement for Preparation to Administer and Operate City's Transactions and Use Tax Ordinance
3) Exhibit B - Agreement for State Administration of City Transactions and Use Taxes 4) Resolution 24-131
26 Attachment 1
RESOLUTION 12-130
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO
AUTHORIZING THE MAYOR TO EXECUTE AGREEMENTS WITH THE CALIFORNIA
DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A
LOCAL TRANSACTIONS AND USE TAX
WHEREAS, on May 15, 2024, the City Council approved Ordinance No. 24-7 amending the City Municipal Code and providing for a local transaction and use tax; and WHEREAS, the California Department of Tax and Fee Administration (Department) administers and collects transactions and use taxes for all applicable jurisdictions within the state; and
WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City and;
WHEREAS, the Department requires that the City enter into a “Preparatory Agreement” and an “Administration Agreement” prior to implementation of said taxes, and WHEREAS, the Department requires that the City Council authorize the agreements; NOW, THEREFORE BE IT RESOLVED by the City Council of the City of West Sacramento that the “Preparatory Agreement” attached as Exhibit A and the “Administrative Agreement” attached as Exhibit B are hereby approved and the Mayor is hereby authorized to execute each agreement.
PASSED AND ADOPTED this 4th day of December 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Martha Guerrero, Mayor
ATTEST:
Jennifer Cusmir, City Clerk
27 Exhibit A
(Rev. 07/24) 1
AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE
CITY'S TRANSACTIONS AND USE TAX ORDINANCE
In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of West Sacramento, hereinafter called City, and the CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, hereinafter called Department, do agree as follows:
1. The Department agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City.
2. City agrees to pay to the Department at the times and in the amounts hereinafter specified all of the Department's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Department's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Department's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance.
These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code.
3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Department. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City.
4. Any dispute as to the amount of preparatory costs incurred by the Department shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final.
5. Preparatory costs incurred by the Department shall be billed by the Department periodically, with the final billing within a reasonable time after the operative date of the ordinance.
City shall pay to the Department the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received. 28 (Rev. 07/24) 2
6. The amount to be paid by City for the Department's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.)
7. Communications and notices may be sent by first class United States mail or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail. Communications and notices to be sent to the Department shall be addressed to:
California Department of Tax and Fee Administration
P.O. Box 942879 MIC: 27
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to City shall be addressed to:
Finance Director
1110 West Capitol Avenue, 3rd Floor
West Sacramento, CA 95691
8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Department has received all payments due from City under the terms of this agreement.
CITY OF WEST SACRAMENTO CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Martha Guerrero
(Typed Name) Date: _______________________________
Mayor
(Title)
Date: _______________________________
29 Exhibit B
AGREEMENT FOR STATE ADMINISTRATION
OF CITY TRANSACTIONS AND USE TAXES
The City Council of the City of West Sacramento has adopted, and the voters of the City of West Sacramento (hereafter called “City” or “District”) have approved by the required majority vote, the City of West Sacramento Transactions and Use Tax Ordinance (hereafter called “Ordinance”), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the California State Department of Tax and Fee Administration, (hereinafter called the “Department”) and the City do agree as follows:
ARTICLE I
DEFINITIONS
Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following:
1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section 7285.9, and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.
2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No.24-7, as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2.
ARTICLE II
ADMINISTRATION AND COLLECTION
OF CITY TAXES
A. Administration. The Department and City agree that the Department shall perform exclusively all functions incident to the administration and operation of the City Ordinance.
Commented [JC1]: Not 100% sure if this is the correct code section
30 (Rev. 7/24) 2
B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Department pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled.
C. Transmittal of money.
1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter.
2. For periods subsequent to the expiration date of the tax whether by City’s self-imposed limits or by final judgment of any court of the State of California holding that City’s ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter.
3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement.
D. Rules. The Department shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder.
E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Department shall give no preference in applying money received for state sales and use taxes, state-administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear. 31 (Rev. 7/24) 3
F. Security. The Department agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears.
The Department shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Department.
G. Records of the Department.
When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City to examine the records of the Department, including the name, address, and account number of each seller holding a seller’s permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Department's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.
H. Annexation. City agrees that the Department shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Department. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary.
ARTICLE III
ALLOCATION OF TAX
A. Allocation. In the administration of the Department's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code:
1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion 32 (Rev. 7/24) 4
of the Department, to all districts with which the Department has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers.
2. All district taxes collected as a result of determinations or billings made by the Department, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self-declared district taxes for the period for which the determination, billing, refund or credit applies.
B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Department in determining the place of use.
ARTICLE IV
COMPENSATION
The City agrees to pay to the Department as the State's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the City.
ARTICLE V
MISCELLANEOUS PROVISIONS
A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail.
33 (Rev. 7/24) 5
Communications and notices to be sent to the Department shall be addressed to:
California State Department of Tax and Fee Administration P.O. Box 942879
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the City shall be addressed to:
Finance Director
1110 West Capitol Avenue, 3rd Floor
West Sacramento, CA 95691
Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above.
B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect upon execution by both parties. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance.
C. Notice of Repeal of Ordinance. City shall give the Department written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal. 34 (Rev. 7/24) 6
ARTICLE VI
ADMINISTRATION OF TAXES IF THE
ORDINANCE IS CHALLENGED AS BEING INVALID
A. Impoundment of funds.
1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest-bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non-appealable judgment that the tax is valid.
2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Department the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non-appealable.
B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that:
1. Department may retain all payments made by City to Department to prepare to administer the City Ordinance.
2. City will pay to Department and allow Department to retain Department's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement.
3. City will pay to Department or to the State of California the amount of any taxes plus interest and penalties, if any, that Department or the State of California may be required to rebate or refund to taxpayers.
4. City will pay to Department its costs for rebating or refunding such taxes, interest, or penalties. Department's costs shall include its additional cost for developing procedures for processing 35 (Rev. 7/24) 7
the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code.
5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City.
6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final.
7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Department costs incurred in making those refunds.
CITY OF ____________________________ CALIFORNIA STATE DEPARTMENT OF
TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Martha Guerrero
(Typed Name) Date: _______________________________
Mayor
(Title)
(Date)
36 Attachment 2
RESOLUTION 12-131
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO
AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONAL AND USE TAX RECORDS WHEREAS, pursuant to Ordinance Number 24-7, the City of West Sacramento entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of sales and use taxes; and WHEREAS, pursuant to Ordinance Number 24-7, Revenue and Taxation Code section 7270, the City entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of transactions and use taxes; and
WHEREAS, the City Council of the City of West Sacramento deems is desirable and necessary for authorized officers, employees and representatives of the City to examine confidential sales or transitions and use tax records of the Department pertaining to sales or transactions and use taxes collected by the Department for the City pursuant to that contract; and WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and Section 7056.5 of the California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, the sales or transactions and use tax records of the Department;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WEST SACRAMENTO HEREBY RESOLVES AS FOLLOWS:
Section 1. That the City Manager or designee (Assistant City Manager, Finance Director, Finance Manager, Economic Development & Housing Director, Economic Development Manager, Community Investment Manager, Finance Analyst, Senior Finance Analyst, IT Specialist (GIS)), or other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the City with authority to examine sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the City by the Department pursuant to the contract between the City and the Department.
Section 2.
The information obtained by examination of Department records shall be used only for purposes related to the collection of City sales or transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
(a) Budget preparation; long range forecasting
(b) Future tax and revenue planning
(c) Economic development purposes
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
37 Attachment 2
Section 3. That MuniServices, LLC dba Avenu MuniServices, LLC is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the City by the Department. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the City and the MuniServices, LLC dba Avenu MuniServices, LLC:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to the officer or employee authorized under Section 1 of this resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of City sales or transactions and use taxes by the Department pursuant to the contract between the City and the Department and for those purposes relating to the governmental functions of the City listed in section 2 of this resolution.
Section 4. That MuniServices, LLC dba Avenu MuniServices, LLC is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to any petition or appeal for the reallocation/redistribtuion of sales or transactions and use taxes that was filed by MuniServices, LLC dba Avenu MuniServices, LLC on behalf of the City pursuant to the contract between the MuniServices, LLC dba Avenu MuniServices, LLC and City. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the City and the MuniServices, LLC dba Avenu MuniServices, LLC:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to the officer or employee authorized under Section 1 of this resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.
Section 5. That this resolution supersedes all prior resolutions of the City Council of the City of West Sacramento adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056 as follows:
Resolution 87-13
38 Attachment 2
Resolution 89-13
Resolution 04-87
Resolution 17-9
Resolution 18-98
Resolution 20-88
PASSED AND ADOPTED this 4th day of December 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Martha Guerrero, Mayor
ATTEST:
Jennifer Cusmir, City Clerk
I, Jennifer Cusmir, City Clerk of the City of West Sacramento, California, DO HEREBY CERTIFY that the foregoing resolution was duly introduced, approved and adopted by the City Council of the City of West Sacramento, at a special meeting of said Council held on the 4th day of December, 2024, by the following roll call vote:
Ayes:
Noes:
Absent:
(s) _______________________________
39