Staff recommends that the City Council introduce and waive the first reading of an ordinance of the City Council of the City of Woodland, California revising section within Chapter 13.24, “Cross- Connection Control and Backflow Prevention,” to Title 13 of the Woodland Municipal Code.
Prepared by: Celia Taylor, Water Quality Specialist II
Reviewed by: Tim Busch, Principal Utilities Civil Engineer Brent Meyer, Community Development Director / City Engineer
Attachments:
1. ORDINANCE
ORDINANCE NO. ____
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WOODLAND AMENDING CHAPTER 13.24 OF TITLE 13 OF THE WOODLAND MUNICIPAL
CODE RELATING TO CROSS-CONNECTION CONTROL AND BACKFLOW
PREVENTION
WHEREAS, the City of Woodland, California (“City”) is a municipal corporation, duly organized under the constitution and laws of the State of California; and WHEREAS, the City’s Community Development Department (“Department”), Utilities Engineering Division desires to amend Chapter 13.24 of the Woodland Municipal Code relating to “Cross-Connection Control and Backflow Prevention”; and WHEREAS, the California State Water Resources Control Board adopted standards for backflow protection and cross-connection control through the “Cross-Connection Control Policy Handbook – Standards and Principles for California’s Public Water Systems” (CCCPH); and WHEREAS, the CCCPH was adopted by the State Water Resources Control Board on December 19, 2023, and becomes effective July 1, 2024; and WHEREAS, all California public water systems must comply with the CCCPH and this Ordinance contains the amendatory actions needed to update the City’s Municipal Code in order to comply with state regulatory policy; and
WHEREAS, the City is dedicated to the protection of the potable water supply from contamination, pollution, cross-connection, and backflow.
NOW, THEREFORE, the City Council of the City of Woodland does ordain as follows:
Section 1. Recitals. The Recitals set forth above are true and correct and are incorporated into this Ordinance.
Section 2. Amendments to Chapter 13.24. Chapter 13.24 of Title 13 of the Woodland Municipal Code is hereby amended and restated in its entirety as provided in Exhibit “A”, attached hereto and incorporated herein by this reference. The amendments are summarized as follows:
i. Insert under §13.24.010 the federal and state regulations which require protection of water sources.
ii. Insert under §13.24.020 the applicability for provisions. iii. Amend the definitions in §13.24.020 to include several key terms and remove unused terms. iv. Amend section §13.24.040 to include regulations required by the State Water Resources Control Board. The new text includes a list of facilities where an RP or AG is required and defines specific examples where backflow protection and cross-connection control is required. References to specific standards are updated. v. Section §13.24.050 Hazard Assessments was added.
vi. Section §13.24.060 Inspections & Backflow Prevention Assembly Testing was added. This was previously listed as part “F” under §13.24.030 Regulations. vii. Section §13.24.070 Cross-Connection Control Program Coordinator was added to reflect the requirement by the state policy.
viii. Section §13.24.080 Certified Backflow Prevention Assembly Tester and Certified Cross- Connection Control Specialists was added to reflect the requirement by the state policy. ix. Section §13.24.090 Backflow Incident Response was added to define the Public Work Department role in responding to actual and potential backflow events. x. Section §13.24.100 was added replace prior code Section §13.24.040 “Notice, compliance schedules” to organize the code and separate notification from corrective actions. The section outlines a timeline for compliance and notification. xi. Section §13.24.110 Corrective Actions was added to state the ramifications of failure to comply.
xii. Section §13.24.120 Record Retention was added to disclose the City policy regarding record keeping as required by the State Water Resources Control Board CCCPH.
Section 3. California Environmental Quality Act (CEQA). The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (“CEQA”) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly. Further, if the activity is deemed a project this City Council finds that this Ordinance is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.
Section 4. Severability. If any provision, clause, sentence or paragraph of this chapter or the application thereof to any person or circumstances shall be held invalid, such invalidity shall not affect the other provisions of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
Section 5. Certification; Publication.The City Clerk shall certify to the adoption of this Ordinance and shall cause a summary thereof to be published in the Daily Democrat, a newspaper of general circulation, printed and published in the City of Woodland and County of Yolo, at least five (5) days prior to the meeting at which the proposed ordinance is to be adopted and shall post a certified copy of the proposed ordinance in the office of the City Clerk, and within fifteen (15) days of its adoption, shall cause a summary of it to be published and shall post a certified copy of the adopted ordinance in the office of the City Clerk, in accordance with California Government Code section §36933. This ordinance shall take effect thirty (30) days following its adoption.
INTRODUCED by the City Council of the City of Woodland at a regular meeting held on the 18th day of June 2024, and PASSED, APPROVED AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the _____day of _____ 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tanya Garcia-Cadena, Mayor
ATTEST: APPROVED AS TO FORM:
Ana B. Gonzalez, City Clerk Ethan Walsh, City Attorney
Exhibit “A”
Amendments to Municipal Code
(Separate attachment to the report)
CHAPTER 13.24
CROSS-CONNECTION CONTROL AND BACKFLOW PREVENTION
§ 13.24.010 Purpose.
A. Under the Federal Safe Drinking Water Act of 1974 with amendments in 1986 and 1996 and the California Code of Regulations—Title 17, Sections 7583 through 7605, the City has the primary responsibility of preventing unapproved water sources or other contaminants from entering the public potable water system. The City shall require that any unprotected cross connection be eliminated or that the water system be protected with an approved backflow prevention assembly.
B. The purpose of this chapter is to:
1. Protect the public potable water supply of the City from the possibility of contamination or pollution by isolating within a user’s internal distribution system or a user’s private water system, contaminants or pollutants which could backflow or back-siphon into the City water supply system;
2. Promote the elimination or control of existing cross-connections, actual or potential, between a user’s potable water system and that user’s nonpotable water system, plumbing of fixtures and/or industrial piping system;
3. Provide for the maintenance of a continuing program of cross-connection control which systematically and effectively prevents the contamination or pollution of the potable water system.
§ 13.24.020 Applicability
A. All water users must comply with the requirements of the City of Woodland municipal code and federal and state regulations.
§ 13.24.030 Definitions.
For the purposes of this Ordinance, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
“Air gap separation or “AG” means a physical vertical separation of at least two (2) times the effective pipe diameter between the free-flowing discharge end of a potable water supply pipeline and the flood level of an open or non-pressurized receiving vessel; air gaps cannot be less than one (1) inch. “Approved water supply” means a water source that has been approved by the State Water Board for domestic use in a public water system and designated as such in a domestic water supply permit issued pursuant to section 11625 of the California Health and Safety Code. “Auxiliary water supply” means any water supply on or available to the premises other than the purveyor's approved public potable water supply. These auxiliary waters may include water from another well, or "used waters" or "industrial fluids." It is located on the premises of, or available to, a water user.
“Backflow” means the undesired reversal of flow of a liquid, gas, or other substance into a public water system’s distribution system or approved water supply.
“Backflow prevention assembly” or “BPA” means a mechanical device designed and constructed to prevent backflow, such that while in-line it can be maintained and its ability to prevent backflow, as designed, can be field tested, inspected and evaluated. “Backflow prevention assembly tester” means a person who is certified as a backflow prevention assembly tester by a certifying organization recognized by the State Water Board. “Backsiphonage” means a type of backflow where the upstream pressure in a piping system is reduced to a sub-atmospheric pressure.
“City” means the City of Woodland.
“Cross-connection” means any physical connection or arrangement of piping or fixtures between two otherwise separate piping systems, one of which contains potable water and the other non-approved source which contains liquid, gas, or other substances, through which, or because of which, backflow or back-siphonage may occur into the potable water system. “Distribution system” means, as defined in section 63750.50 of the California Code of Regulations (CCR), any combination of pipes, tanks, pumps, etc. which delivers drinking water from a source or treatment facility to the consumer and includes: (a) disinfection facilities for which no Giardia or virus reduction is required pursuant to CCR 64654(a) and (b) the composite of all distribution systems of a public water system.
“Double check detector backflow prevention assembly” or “DCDA” means a double check valve backflow prevention assembly that includes a bypass with a water meter and double check backflow prevention assembly, with the bypass’s water meter accurately registering flow rates up to two gallons per minute and visually showing a registration for all rates of flow. This type of assembly may only be used to isolate low hazard cross-connections.
“Double check valve backflow prevention assembly” or “DC” means an assembly consisting of two independently-acting internally-loaded check valves, with tightly closing shut-off valves located at each end of the assembly (upstream and downstream of the two check valves) and fitted with test cocks that enable accurate field testing of the assembly. This type of assembly may only be used to isolate low hazard cross-connections.
“Hazard assessment” means an evaluation of a user premises designed to evaluate the types and degrees of hazard at a user’s premises.
“High hazard cross-connection” means a cross-connection that poses a threat to the potability or safety of the public water supply. Materials that enter or can potentially enter the public water supply are contaminants or health hazards.
“Low hazard cross-connection” means a cross-connection that has been found to not pose a threat to the potability or safety of the public water supply but may adversely affect the aesthetic quality of the potable water supply. Materials entering the public water supply through a low hazard cross-connection are pollutants or non-health hazards.
“Nonpotable water” means water which is not safe for human consumption or which is of questionable potability.
“Pollution” means the presence of any foreign substance (organic, inorganic, or biological) in water which tends to degrade its quality, so as to constitute a hazard or impair the usefulness or quality of the water to a degree which does not create an actual hazard to the public health, but which does adversely and unreasonably affect such waters for domestic use.
“Potable water” means any water which, according to recognized standards, is safe for human consumption.
“Premises containment” means protection of a public water system’s distribution system from backflow from a user’s premises through the installation of one or more air gaps or BPAs, installed as close as practical to the user’s service connection, in a manner that isolates the water user’s water supply from the public water system’s distribution system.
“Public water system” or “PWS,” as defined in the California Health and Safety Code section 116275(h), means a system for the provision of water for human consumption through pipes or other constructed conveyances that has 15 or more service connections or regularly serves at least 25 individuals daily at least 60 days out of the year. A public water system includes the following:
1. Any collection, treatment, storage, and distribution facilities under control of the operator of the system that are used primarily in connection with the system.
2. Any collection or pretreatment storage facilities not under the control of the operator that are used primarily in connection with the system.
3. Any water system that treats water on behalf of one or more public water systems for the purpose of rendering it safe for human consumption.
“Recycled water” means a wastewater which as a result of treatment is suitable for uses other than potable use.
“Reduced pressure principle backflow prevention assembly” or “RP” means an assembly with two independently acting internally-loaded check valves, with a hydraulically operating mechanically independent differential-pressure relief valve located between the check valves and below the upstream check valve. The assembly shall have shut-off valves located upstream and downstream of the two check- valves, and test cocks to enable accurate field testing of the assembly. “Reduced pressure principle detector backflow prevention assembly” or “RPDA” means a reduced pressure principle backflow prevention assembly that includes a bypass with a water meter and reduced pressure principle backflow prevention assembly, with the bypass’s water meter accurately registering flow rates up to two gallons per minute and visually showing a registration for all rates of flow. “Reduced pressure principle detector backflow prevention assembly – type II” or “RPDA-II” means a reduced pressure principle backflow prevention assembly that includes a bypass around the second check, with the bypass having a single check valve and a water meter accurately registering flow rates up to two gallons per minute and visually showing a registration for all rates of flow. “User premises” means the property under the ownership or control of a water user and is served, or is readily capable of being served, with water via a service connection with a public water system. “User’s service connection” means either the point where a water user’s piping is connected to a water system or the point in a water system where the approved water supply can be protected from backflow using an air gap or backflow prevention assembly
“Water supplier” means a person who owns or operates a public water system. “Water user” means a person or entity who is authorized by the PWS to receive water. “Water service connection” means the terminal end of a service connection from the public potable water system, i.e., where the City loses jurisdiction and sanitary control over the water at its point of delivery to the user's water system. If a meter is installed at the end of the service connection, then the service connection means the downstream end of the meter. The water service connection shall also include connection from a fire hydrant and all other temporary or emergency water service connections from the City’s potable water system.
“Water system” consists of two parts, the City system and the user system:
1. The "City system" means the source facilities and the distribution system, including storage and delivery systems under the complete control of the City, up to the point where the user's system begins.
2. The "user system" means all facilities beyond the termination of the City system which are utilized in conveying City delivered domestic water to points of use. § 13.24.040 Regulations
A. Cross Connection Control Program
The City shall protect the public water supply from contamination by implementation of a Cross- Connection Control Program. The City’s Cross-Connection Control Program shall include the requirements of the State Water Resources Control Board Cross-Connection Control Policy Handbook (CCCPH).
B. Backflow protection required
The type of protective device required shall depend upon the degree of hazard which exists as follows:
1. In the case of any premises where there is any material dangerous to health which is handled in such a fashion as to create an actual or potential hazard to the water system, the City water system shall be protected by an approved AG or an approved RP device. Examples of premises where these conditions will exist include, but are not limited to:
a. mortuaries
b. cemeteries
c. medical facilities
d. kidney dialysis facilities
e. dental facilities
f. veterinary facilities
g. pet groomers
h. chemical manufacturing plants
i. laboratories
j. biotech facilities
k. electronics manufacturers
l. dry cleaner facilities
m. industrial or commercial laundry facilities
n. metal plating facilities
o. solid waste disposal facilities
p. marine port facilities
q. car wash facilities
r. mobile home park
s. RV park or campgrounds with RV hookups
t. hotels or motels
u. gas stations
v. fire stations
w. agricultural premises
x. railroad maintenance facilities
y. incarceration facilities
z. airports
2. In the case of commercial, institutional, and industrial buildings, the City water system shall be protected by, at a minimum, an approved double check valve assembly on each service
connection. An approved AG or RP will be required if, in the opinion of the Cross- Connection Control Specialist, the degree of hazard so requires.
3. In the case of sewage handling facilities, wastewater lift stations and pumping stations, wastewater treatment processes, handling, or pumping equipment that is interconnected to a piping system connected to a PWS, an RP or isolation by an AG is required.
4. In the case of processing plants or facilities with radioactive materials or storage, an RP is required.
5. In the case of recycled water or graywater systems interconnected to piping that contains water received from a PWS, the PWS shall be protected by an approved AG or an RP.
6. In the case of drinking water storage tank overflow connected to a sump pump or storm drain, the premise shall be isolated by an AG only, except as indicated in the most recently adopted CCCPH.
7. In the case of business parks with a single meter serving multiple businesses, an AG or RP is required.
8. In the case of more than one connection to the PWS, all connections must receive the same level of protection excluding fire protection when connected to the PWS distribution system. (e.g., if one connection requires an RP then all connections must have RPs installed).
9. In the case of any premises where hazard assessment access is denied or restricted, due to security requirements or other prohibitions, or where it is impossible or impractical to make a complete in-plant cross-connection survey, the City water system shall be protected against backflow or back-siphonage from the premises by the installation of a backflow prevention device in the service line. In this case, maximum protection will be required; that is, an approved air-gap separation or an RP shall be installed in each service line to the premises.
10. In the case of any premises where there are "uncontrolled" cross-connections, either actual or potential, the City water system shall be protected by an approved air-gap separation or an approved reduced pressure principle backflow prevention device at the service connection.
11. In the case where the water supply to a user cannot be interrupted for inspection, repairs or maintenance, the user shall be required to supply two backflow prevention devices of the same design and type, in parallel.
12.In the case of any premises where there is an auxiliary water supply, either interconnected to or not interconnected to the PWS, the public water supply shall be protected by an approved air-gap separation or an approved reduced pressure principle backflow prevention device.
13. In the case of private water distribution mains, an RP shall be required.
14. In the case of temporary connections to fire hydrants for miscellaneous uses, including construction, an RP shall be required.
15. In the case of Tanker and Spray Tanks of 49 gallons or more, air-gap separation or an approved reduced pressure principle backflow prevention device is required.
16. In the case of premises with a fire suppression system:
a. Multipurpose and passive purge fire sprinklers for residential systems require no other protection than the protection required for a domestic water supply line. b. Fire systems deemed “Low Hazard,” for chemicals and additives requires a double check detector assembly (DCDA)
c. Fire systems deemed “High Hazard” require a reduced pressure detector assembly (RPDA), a reduced pressure backflow prevention assembly (RP), or an air gap (AG).
17. In the case of any premises where there is water or substance that would be objectionable but not hazardous to health if introduced into the PWS, the PWS shall be protected by an approved double check valve assembly.
C. Internal Premises Plumbing
It shall be the responsibility of the property owner to control for cross-connections located on the residential plumbing system and to complying with plumbing codes.
D. Backflow Prevention Assembly Standards
A water service required to install backflow protection shall install an “approved backflow prevention device." This means a device which has been manufactured in full conformance with the latest standards established by the American Water Works Association (AWWA) entitled: AWWA C510 Double Check-Valve Backflow Prevention Assembly and C511 Reduced- Pressure Principle Backflow Prevention Assembly, approved by the American National Standards Institute, and which has met completely the laboratory and field performance specifications of the Foundation for Cross-Connection Control and Hydraulic Research (FCCC & HR) of the University of Southern California. Final approval shall be evidenced by a "Certificate of Approval" issued by an approved testing laboratory certifying full compliance with said AWWA standards and FCCC & HR specifications.
E. Backflow Assembly Location
Installation of each device shall be installed according to the manufacturer’s instructions. When an approved backflow prevention assembly or air gap separation device is required, it shall be installed on each service line to a user's water system at or near the property line before the first branch line leading off the service line.
Backflows should be installed in a horizontal direction, unless explicitly approved by the manufacturer for vertical flow up or flow down installation. The devices shall not be installed in locations containing corrosive, toxic, or poisonous gases or in hazardous areas which could pose a safety threat to backflow testers or repairers. Volatile fumes and gases or corrosive materials could render the device inoperable.
Devices should not be installed in areas prone to flooding, where freezing could cause mechanical damage, or where temperatures rise above the manufacture’s specifications for the unit. A hot-water type backflow is required in areas where temperatures exceed 140 degrees Fahrenheit.
Devices shall be installed so as to not require ladders or lifts for access. As a general guideline, the bottom side of an RP should be at a maximum of 36 inches above grade. Side clearance from the device to the building should allow for access and maintenance and should be no less than 12 inches from the building.
§ 13.24.050 Hazard Assessments
A. The City surveys the service area and conducts hazard assessments to identify actual or potential cross-connection hazards, the degree of hazard, and any backflow protection needed. The timeline for performing initial and subsequent hazard assessments must be documented in the City’s Cross-Connection Control and Backflow Prevention Program.
B. To evaluate the potential for backflow into the PWS, an initial hazard assessment must be conducted of the user premises within the service area. The assessment must consider:
1. The existence of cross connections;
2. The type and use of materials handled and present or likely to be on the user premises;
3. The degree of piping system complexity and accessibility;
4. Access to auxiliary water supplies, pumping systems, or pressure systems;
5. Distribution system conditions that increase the likelihood of a backflow event (e.g., main breaks and high demand situations);
6. User premises accessibility;
7. Any previous backflow incidents on the user premises; and
8. The requirements and information provided in the CCCPH.
C. Each hazard assessment must be categorized by the degree of hazard as having a low hazard cross connection, a high hazard cross connection, or as having no hazard (see Appendix D of the CCCPH for examples).
D. The hazard assessment must determine whether an existing BPA, if any, provides adequate protection based on the degree of hazard.
E. Subsequent to the initial hazard assessment described in subsection (A), the City must perform a hazard assessment if any of the following occurs:
1. If there is a change in a premises’ user account holder, excluding single-family residences or residential attached units;
2. Backflow from a user’s premises occurs;
3. If a user premises is reconnected or newly connected to the PWS;
4. If there is evidence that a user on a non-residential premises created changes in the activities or materials of the premises;
5. If the State Water Board requests a hazard assessment of a user’s premises; and
6. If the City concludes an existing hazard assessment may no longer accurately represent the degree of hazard.
13.24.060. Inspections & Backflow Prevention Assembly Testing A. The City of Woodland PWS must develop and implement a procedure for ensuring all BPAs are field tested, inspected, and maintained and AGs are inspected and maintained in accordance with the latest version of the State Water Resources Control Board Cross Connection Control Policy Handbook.
B. The user's system should be open for inspection at all reasonable times to authorized representatives of the City to determine whether cross-connections or other structural or sanitary hazards, including violations of this code and State laws and regulations, exist. When a hazardous condition becomes known, the Public Works Director or the Chief Water Systems Operator may deny or immediately discontinue service to the premises by providing for a physical break in the service line until the user has corrected the condition(s) to the satisfaction of the Public Works Director and a cross-connection control specialist. It shall be the duty of the Public Works Director to see that these timely tests are made. These devices shall be repaired, overhauled or replaced at the user's expense whenever said devices are found to be defective. Records of such tests, repairs, and overhaul shall be kept.
C. Inspection Requirements for Existing Water Services:
The City of Woodland shall require inspections at any premises where backflow devices are installed at least once a calendar year. In those instances where the Public Works Director deems the hazard to be great enough, certified inspections may be required at more frequent intervals. While the City of Woodland Cross Connection Control Testers will have the primary responsibility of performing inspections, a third-party City of Woodland approved tester may also be used.
D. Inspection Requirements for New Water Services:
All new water services that require a backflow prevention assembly or air gap at the connection to the public water system must receive an initial and final inspection by an approved Cross- Connection Control Specialist. The property owner or designee must contact the City of Woodland Public Works Department to schedule these inspections.
1. An initial inspection is required after a backflow prevention assembly or air gap has been installed at the connection to the public water system. The initial inspection can be performed by a third-party cross connection control specialist.
2. A final inspection is required within 48 hours of receiving water service. If this inspection is not conducted, water service will be turned off and will not be restored until the final inspection has passed.
§ 13.24.070 Cross-Connection Control Program Coordinator A. The Public Works director will designate a Cross Connection Control Program Coordinator to be responsible for the reporting, tracking, and other administration duties of its cross-connection control program.
§ 13.24.080 Certified Backflow Prevention Assembly Tester and Certified Cross-Connection Control Specialists
A. The City shall ensure all BPA testers and cross-connection control specialists used are from a certifying organization recognized by the California State Water Resources Control Board. The City of Woodland may use third party contractors for follow-up backflow inspections after a repair or replacement of a backflow device. The City will maintain a list of certified testers approved by the City.
§ 13.24.090 Backflow Incident Response
A. If a suspected backflow or cross-contamination event has occurred, notify Public Works. Public Works will assess the degree of the hazard and whether it isa suspected or real backflow event.
B. In responding to customer complaints, the City should consider: complaints or reports of changes in water quality as possible incidents of backflow; water quality sampling and pressure recording; and documentation of the investigation, and any response and follow-up activities.
C. The City may install, inspect, field test, and or maintain a BPA at a water user’s premises, or otherwise address in a timely manner a failure to comply with the cross-connection control program and the City of Woodland municipal code.
§ 13.24.100. Notification
A. If, in the judgment of the Public Works Director, an approved backflow prevention device is required at the City water service connection to any user's premises for the safety of the water system, the Public Works Director, or designated agent, shall give the user notice in writing to install such an approved backflow prevention device or to abate the hazardous conditions to the satisfaction of the City. The user shall be given ninety (90) calendar days from the date of notification to install such approved device or devices, at his or her own expense, and failure, refusal, or inability on the part of the user to do so shall constitute grounds for discontinuing water service. The City may terminate the water service to a premises if compliance is not achieved within one hundred and twenty (120) calendar days of notice.
B. Should the Public Works Director order immediate disconnection without prior notice pursuant to Section 13.24.090, the user shall be given notice in writing as soon as possible. The notice shall clearly state: (1) the reason for the disconnection under this chapter; (2) the steps the user must take under this chapter in order to have water service restored; and (3) the opportunity for a hearing on the matter with the City Manager.
1. After written notification of a backflow/back-siphonage hazard, the user shall apply within two working days for a permit to correct the hazard. The compliance permit shall specify a maximum allowable time period for installation by the user and satisfactory testing of the specified backflow protection device. The user shall pay the applicable permit fee.
2. The notice shall clearly state that the user must apply for a permit to correct the hazard, the time period for compliance, the appeal rights of the user, and that water service will be discontinued should the user fail to apply for the permit.
C. Should the user dispute the existence of a backflow/back-siphonage hazard requiring a backflow protection device under this chapter, the user may request a hearing with the Public Works Director or designated agent. This request shall be made at the time of application for the compliance permit. The hearing shall be held as soon as possible within the period of time specified on the permit for installation and inspection of the device. If the Public Works Director, or designated agent, determines at the hearing that the device is not required under this chapter, the permit fee shall be promptly refunded to the user. If the hearing results in a determination that the device is required under this chapter, the device must be installed in accordance with the compliance permit.
§ 13.24.110. Corrective Actions
A. Failure to comply with the procedures specified in §13.24.100 subsections (A) and (B) may result in immediate discontinuance of water service without prior written notice.
B. The City may deny or discontinue service of water to any premises in the following situations: if a backflow prevention device required by this code is not installed, tested and maintained; if a backflow prevention device has been removed, altered, or bypassed; or if an unprotected cross- connection exists on the premises. Service will not be restored until such conditions or defects are corrected pursuant to section 13.24.100.
C. All presently installed backflow prevention devices which do not meet the requirements of section 13.24.040 shall be replaced with an approved device. Whenever the existing device is moved from the present location or requires more than minimum maintenance or constitutes a hazard to health, the unit shall be replaced by a backflow prevention device meeting the requirements of section 13.24.040 at the expense of the user. § 13.24.120. Record Retention
A. The City of Woodland PWS will maintain the following records in accordance with the State Water Resources Control Board’s latest version of the Cross-Connection Control Policy Handbook (CCCPH).
1. The two most recent hazard assessments for each user premise, conducted pursuant to the most recently approved CCCPH;
2. for each BPA, the associated hazard or application, location, owner, type, manufacturer and model, size, installation date, and serial number;
3. for each AG installation, the associated hazard or application and the location, owner, and as-built plans of the AG;
4. results of all BPA field testing, AG inspection, and swivel-ell inspections and field tests for the previous three calendar years, including the name, test date, repair date, and certification number of the backflow prevention assembly tester for each BPA field test and AG and swivel-ell;
5. repairs made to, or replacement or relocation of, BPAs for the previous three calendar years;
6. the most current cross-connection tests (e.g., shutdown test, dye test);
7. if a user supervisor is designated for a user premise, the current contact information for the user supervisor and water user, and any applicable training and qualifications;
8. descriptions and follow-up actions related to all backflow incidents;
9. if any portion of the cross-connection control program is carried out under contract or agreement, a copy of the current contract or agreement;
10. the current Cross-Connection Control Plan as required in the most recently adopted CCCPH; and
11. any public outreach or education materials issued for the previous three calendar years.
B. The City does not keep records of “secondary” backflows or backflows located internally within a user premises and downstream of the backflow installed to protect the primary water system.
C. All information in subsection (A) must be available to the State Water Board upon request. All correspondence with state or local authorities must be kept for a minimum of 10 years.
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 18, 2024
ITEM #: H.11
SUBJECT: Woodland Tourism and Business Improvement
District (TBID) Annual Assessment
Recommendation for Action: Staff recommends that the City Council:
1. Hold a Public Hearing to receive testimony regarding the City Council's intention to continue the Woodland Tourism Business Improvement District; and
2. Determine whether a legally sufficient protest is made; and
3. If no legally sufficient protest is made, adopt Resolution No. _____, approving the WTBID FY 2024-25 Budget and affirming the continuation of the annual assessment for the WTBID for 2024-25 fiscal year.
Staff Contact:
Amanda Portier, Marketing & Business Relations Specialist, (530) 661-5920, [email protected]
Fiscal Impact:
The purpose of the Woodland Tourism Business Improvement District is to increase the occupancy of Woodland hotels, resulting in continued and enhanced transient occupancy tax and other visitor- supported revenues. Other than administrative support and collections, there are no costs to the City of Woodland associated with the renewal of the Woodland Tourism Business Improvement District.
Increased occupancy will result in a positive impact on the City's general fund revenue through the transient occupancy tax (TOT) collected on each room night.
Background:
Tourism promotion is a specific purpose named in California Business Improvement District (BID) law. A BID is a benefit district where an industry or area assesses itself to spend collective funds on goals for mutually-beneficial purposes. BIDs are frequently used by hotels to fund tourism marketing and promotion efforts. Through BID self-assessment, business owners collectively pay for activities that single businesses cannot afford and serve to champion a destination area, as opposed to typical marketing efforts designed to promote individual businesses. The Parking and Business Improvement Area Law of 1989 under the California Streets and Highway Code sets forth specific actions to renew Business Improvement Districts annually. State law makes it clear that BID assessments are not taxes.
Since a BID fee is a benefit assessment and not a tax, BIDs are able to pay for programs and activities without relying on public funding. Tourism BIDs (TBIDs) can provide destination marketing in ways distinctly different from municipal governments or individual businesses. TBIDs are public- private partnerships which benefit both destination cities and businesses located in those cities.
In the fall of 2021, Woodland hoteliers sent a letter to the City requesting establishment of a Woodland-focused tourism business improvement district. Subsequently, on June 21, 2022, the Woodland City Council, adopted Ordinance No. 1691 establishing the Woodland Tourism Business Improvement District (WTBID).
Pursuant to the law governing BIDs, prior to the end of each Fiscal Year, the Advisory Board of the WTBID, which is made up of the Woodland Hoteliers Group, a 501(c)6 non-profit organization, is required to prepare and submit an annual report to the City Clerk detailing the use of the assessment funds consistent with the allowed activities and proposed budget for the upcoming fiscal year. This report was presented to City Council on Tuesday, June 4, 2024. The WTBID will require annual renewals to continue the assessment. Consideration of each annual renewal is subject to the process stipulated in the Parking and Business Improvement Area Law of 1989.
Discussion:
The 2024/2025 fiscal year annual assessments to be levied against hotels within the District are based on the benefits they derive from the program of activities. In accordance with Ordinance No. 1691, in addition to any assessments, fees, charges, or taxes imposed otherwise in the City, except where funds are otherwise available, the City Council proposes to levy assessments for fiscal year 2024/2025 against hotels in the WTBID for the purpose of funding the programs, activities, and services that will promote the City and hotels as a visitor and tourist destination. Each hotel shall pay an assessment of two percent (2%) of the total room rents charged and received from transient hotel guests who do not make the hotel their principal place of residence.
These assessments shall be due and payable and shall be paid at the same time and in the same manner that the transient occupancy tax is due and payable and shall be subject to the same penalties and interest for nonpayment. Assessments will be collected by the City of Woodland, with the funds being remitted to a special fund of the City for expenditure in accordance with its adopted annual budget as presented by the Advisory Board appointed by the City Council.
Annual Report - Woodland Tourism Business Improvement District In May, the Woodland Hoteliers Group submitted their Annual Report that describes the improvements and activities for which assessments are to be levied and collected for the 2024/2025 fiscal year. This Annual Report was presented to the City Council for review and approval on June 4, 2024.
At the June 4 meeting, the City Council approved the Annual Report from the Advisory Board and adopted a resolution of intention to levy the annual assessment for Fiscal Year 2024-25. A representative of the Woodland Hoteliers Group was present at the City Council meeting to share highlights of activities over the past year and plans for the coming fiscal year to promote Woodland as a visitor and tourism destination.
Examples of proposed uses of the revenues derived from charges levied against hotels/businesses in the WTBID for fiscal year 2024-25 as outlined in the Annual Report are:
(a) Promoting the identity of Woodland through financial support of key regional and national events that support tourism, and result in an economic impact; and (b) Developing and implementing a destination marketing strategy and promotions targeting potential hotel guests; and
(c) Developing and undertaking an advertising and public relations program focusing on the business and leisure travel trade; and
(d) Subsidization of high quality, high economic impact events; and (e) Annual operating expenses including but not limited to annual district administration functions and expenses, printing, postage and meetings; and
(f) Support and funding of contract services and/or programs that support hotel operations and tourism, including, but not limited to, security, transportation services, vouchers, and special events; and
(g) Attendance at key meetings and consumer trade shows.
Process for adoption
Under the 1989 law, the State requires a series of steps to renew the WTBID. On June 4, the Annual Report was presented to the City Council for review and approval. Additionally, City Council is required to hold a public hearing to receive public testimony regarding the levy for the annual assessment for fiscal year 2024/2025. The following is a synopsis of the activity necessary to renew the WTBID:
Prior to end of fiscal year 2023 – SUBMISSION OF ANNUAL REPORT (COMPLETED) The Woodland Hoteliers Group submitted its Annual Report on May 28, 2024. This report covers the overall description of the proposed programs and activities to be funded by the assessments, the estimated annual budget of expenses, the method of assessment and estimated revenues for the 2024/2025 fiscal year, commencing July 1, 2024 and ending on June 30, 2025.
June 4, 2024 – PRESENTATION OF ANNUAL REPORT AND BUDGET TO CITY COUNCIL AND CITY COUNCIL’S DECLARATION OF INTENTION (COMPLETED) The Annual Report shall be presented to the City Council for review and approval. Pursuant to the 1989 BID Law, the City Council shall declare its intention to levy and collect assessments on businesses within the WTBID for fiscal year 2024/2025, adopting the Resolution of Intention. City Council reviewed and approved the Annual Report, and adopted the Resolution of Intention on June 4, 2024.
June 11, 2024 – PUBLICATION OF PUBLIC HEARING NOTICE (COMPLETED) Seven (7) days before the Public Hearing, the Resolution of Intention shall be published in the local newspaper, informing the public about the Hearing. The hearing notice was published in the Daily Democrat on June 11, 2024.
June 18, 2024 – PUBLIC HEARING OF ANNUAL ASSESSMENT
At the public hearing, written and oral protests may be presented to the City Council. The form and manner of protests shall comply with Sections 36524 and 36525 of the 1989 BID Law, which generally establish that if written protests are received from the owners of businesses that will pay 50 percent or more of the assessments to be levied and protests are not withdrawn so as to reduce the protests to less than that 50 percent, no further proceedings to levy the proposed assessment shall be taken for a period of one year from the date of the finding of a majority protest by the City Council. If the majority protest is only against the furnishing of a specified type or types of improvement or activity, those types of improvements or activities shall be eliminated.
Every written protest shall be filed with the City Clerk at or before the time fixed for the public hearing. The City Council may waive any irregularity in the form or content of any written protest and may correct minor defects in the proceedings. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing.
Conclusion:
Staff recommends that the City Council:
1. Hold a Public Hearing to receive testimony regarding the City Council's intention to continue the Woodland Tourism Business Improvement District; and
2. Determine whether a legally sufficient protest is made; and
3. If no legally sufficient protest is made, adopt Resolution No. _____, approving the WTBID FY 2024-25 Budget and affirming the continuation of the annual assessment for the WTBID for 2024-25 fiscal year.
Attachments:
1. WTBID Resolution Affirming Continuation 2024
RESOLUTION NO. _____
RESOLUTION OF THE CITY OF WOODLAND APPROVING THE WOODLAND TOURISM BUSINESS IMPROVEMENT DISTRICT 2024-25 BUDGET AND
AFFIRMING THE CONTINUATION OF THE ANNUAL ASSESSMENT OF THE DISTRICT FOR FISCAL YEAR 2024-2025
WHEREAS, the Parking and Business Improvement Law of 1989, sections 36500 et seq. of the Streets and Highways Code, authorizes cities to establish business improvement districts for several purposes, one of which is promotion of tourism; and WHEREAS, the lodging businesses within the proposed City of Woodland Tourism Business Improvement District had requested the City of Woodland establish such a self- assessment improvement district; and
WHEREAS, the Woodland Tourism Business Improvement District was established in June 2022 by Ordinance No. 1691; and
WHEREAS, the City Council appointed an advisory board to carry out the functions specified in Street and Highways Code Section 36530, and to provide oversight, guidance, and recommendations regarding the use of the assessment funds; and WHEREAS, the Woodland Tourism Business Improvement District Law and the Parking and Business Improvement Law of 1989 requires the advisory body to prepare and submit an annual report stating proposed changes, improvements and activities for the fiscal year; and WHEREAS, such report was filed and approved by the City Council on June 4, 2024; and WHEREAS, on June 4, 2024 the City Council adopted Resolution No. 8323 declaring its intention to continue the Woodland Tourism Business Improvement District for fiscal year 2024- 25; and
WHEREAS, the City Council held a duly noticed Public Hearing on June 18, 2024 to allow for protests, as contemplated by Streets and Highway Code Section 36524; and WHEREAS, sufficient written or oral protest was not received from hotel businesses in the district which pay fifty percent or more of the assessment.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland as follows:
a)The Woodland Tourism and Business Improvement District FY 2024-25 Budget is approved.
b)The continuation of the annual assessment for the Woodland Tourism Business Improvement District in the City of Woodland in accordance with City of Woodland Ordinance No. 1691 and the California Streets and Highways Code, section 36500 et seq. (Parking and Business Improvement Law of 1989) is affirmed.
PASSED AND ADOPTED by the City Council of the City of Woodland at a regular meeting of the City Council held on the 18th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tania Garcia-Cadena, Mayor
ATTEST:
Ana B. Gonzalez, MMC, City Clerk
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 18, 2024
ITEM #: I.12
SUBJECT: Consideration of November 2024 Ballot Measure to Authorize One-Cent Sales Tax
Recommendation for Action: Staff recommends that the City Council:
1. Receive public comment;
2. Discuss options pertaining to a potential revenue measure to provide enhanced services and infrastructure investments; and
3. Adopt, with any amendments, Resolution No. _____, a resolution of the City of Council of the City of Woodland, California calling for the placement of a general tax measure on the ballot for the November 5, 2024, general municipal election for the submission to the qualified voters of an ordinance to enact a second supplemental general transaction and use tax (sales tax) at the rate of one-cent (1¢).
– or –
Direct staff to continue public outreach and engagement on the matter and return to Council at a later date with a recommendation to consider the appropriate timing and structure of a supplemental sales tax measure.
Staff Contact:
Ken Hiatt, City Manager, (530) 661-5802, [email protected]
Fiscal Impact:
The cost of including the measure with the consolidation of the election is dependent upon how many other jurisdictions and items are included in the election. If approved by voters, a one-cent sales tax would generate approximately $16,500,000 annually. These revenues would be available for use for general city services, programs and facilities and be subject to independent audits and reporting.
Background
In response to the growing number of resident and business concerns regarding the rise in incidents of crime, vandalism, graffiti, homelessness, failing roadways, and general cleanliness of public spaces, the city administration has been looking at strategies needed to address these challenges. Each of these issues will require concerted, proactive, and sustained efforts supported by increased investment to deliver meaningful and lasting results.
The City’s current and projected growth rate of new development, particularly commercial and industrial, will not be sufficient to provide the revenues needed to increase service levels to address these issues. Aside from the tax revenues that come with new development and the incremental growth of property tax, cities have limited options to find ways to pay for services. Property based assessments, utility user taxes, and supplemental sales taxes are the most common methods used by cities. While a less predictable revenue source when compared to property based or utility user related taxes, sales taxes are often a preferred method for cities as they generate revenue from
those outside the community that purchase goods within their jurisdiction. This is particularly true for Woodland due to its unique retail profile, proximity to major freeways, and healthy business and leisure travel activity. As a result, a significant amount of the sales tax generated in Woodland comes from non-residents as evidenced by our higher-than-average base sales tax (Bradley-Burns) revenue per capita of approximately $250 when compared to the statewide average of roughly $150.
Woodland voters have historically supported sales tax measures to invest in enhanced services and infrastructure. The City’s two existing sales tax measures (Measures F and R) totaling ¾ of one-cent have both been renewed by voters by favorable margins. Based on the acute need to increase service levels, particularly in the City’s public safety and maintenance operations to provide more responsive and high-standard of service level, as well as the need for additional funding to adequately maintain the City’s existing infrastructure, city staff have been looking at strategies needed to address these challenges and continue to enhance our public services. To receive feedback from Woodland voters on sentiments regarding the most important problems facing the City and to gauge potential support for an additional revenue measure to tackle these issues, the City conducted polling research this past May. The top five issues expressed by voters surveyed were:
• Crime/Safety/Drugs
• Homelessness
• Keeping Public Spaces Safe / Clean
• Reducing Emergency Response Times
• Roads / Infrastructure Repairs
When asked if voters would support a sales tax measure of one-cent to address these areas of concern, 67% of respondents indicated they would support such a measure.
At its June 4th meeting, staff presented the Council with an item to consider placing a measure before the voters this November. The draft language for the ballot measure provided for the Council’s consideration was:
To keep Woodland safe, clean and well-maintained by increasing police and fire protection, reducing emergency response times, repairing roads and sidewalks, addressing homelessness, improving and maintaining parks, enhancing programs for children and youth and supporting other general government uses, shall the City of Woodland measure enacting a one cent sales tax, providing approximately $16,500,000 annually for 10 years, be adopted, with independent audits, public spending disclosures, local control and all funds staying in Woodland?
After discussion, the City Council directed staff to conduct further input on the proposed measure, and prepare for it's June 18th meeting, draft resolutions to provide the Council with an opportunity to move forward with the measure should it choose to.
Discussion:
To balance input received from voters during the poll, staff focused its efforts on additional outreach directly to the business community. Contact was made directly to business owners representing a broad cross-section of the local economy including restaurants, independent retailers, hotels, ag equipment suppliers, food processors, grocery, auto repair, and home improvement
stores. Feedback from these owners was very consistent, reporting that incidents related to drugs, crime, vandalism, graffiti and homelessness were the most pressing. While most would prefer not to impose an additional tax to address these issues, they all recognized the City’s existing resources were not adequate to manage the issues and that if new taxes were directed to improve these issues, they would support it. In addition, staff has been in contact with the Woodland Chamber of Commerce and has asked for their feedback on the matter. The Chamber has initiated a survey of their membership with the results expected to be available by the end of the month.
The attached resolution was drafted per Council direction to provide the opportunity should it decide to proceed with a revenue measure on the November 5th ballot. Additionally, City Council could choose to take any of the following alternative actions:
1. Amend the Resolution to modify the amount of the tax State law dictates that transactions and use taxes can be raised by increments of 0.125 percent and that the maximum combined rate of transactions and use taxes in a jurisdiction cannot exceed 2.0 percent. The Council could choose to adjust the proposed rate to be as low as 0.125 or up to 1.125 percent to stay within the state’s maximum allowed rate.
2. Amend the Resolution to modify the duration of the tax The proposed term of the tax in the draft resolution was set for 10 years, given the community’s support for existing measures has been associated in part to provision of similar sunsets. This will provide sufficient time for the City to implement projects and programs aligned with the intent of the measure and for the community to begin to see the direct benefit of these tax dollars at work within the community. This term also avoids aligning a potential renewal of the measure in the future with the other existing sales tax measures. Alternatively, the Council could choose not to incorporate a sunset provision and simply have the measure in place until repealed by the voters.
3. Amend the Resolution to modify the amount and the duration of the tax The Council could amend the resolution to modify both the amount of the tax and the term of the measure.
4. Take no action/defer to future ballot
The Council could also choose not to move forward with the measure or defer action on a supplemental revenue measure until a future election. Local tax measures must coincide with a Council election, so the next available ballot a measure could be placed before the voters would be November 2026.
Conclusion: Staff recommends that the City Council:
1. Receive public comment;
2. Discussion options pertaining to a potential revenue measure to provide enhanced services and infrastructure investment; and
3. Adopt, with any amendments, Resolution No. _____, a resolution of the City of Council of the City of Woodland, California calling for the placement of a general tax measure on the ballot for the November 5, 2024 general municipal election for the submission to the qualified voters of an ordinance to enact a second supplemental general transaction and use tax (sales tax) at the rate of one cent (1¢).
- or –
Direct staff to continue public outreach and engagement on the matter and return to Council at a later date with a recommendation to consider appropriate timing and structure of a supplemental sales tax measure.
Attachments:
1. WOODLAND - Resolution Calling Transactions and Use (Sales) Tax Measure for Nov. 5 2024 Gen. Municipal Election
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WOODLAND, CALIFORNIA CALLING FOR THE PLACEMENT
OF A GENERAL TAX MEASURE ON THE BALLOT FOR THE
NOVEMBER 5, 2024 GENERAL MUNICIPAL ELECTION FOR
THE SUBMISSION TO THE QUALIFIED VOTERS OF AN
ORDINANCE TO ENACT A SECOND SUPPLEMENTAL
GENERAL TRANSACTIONS AND USE TAX (SALES TAX) AT THE
RATE OF ONE CENT (1¢)
WHEREAS, the City of Woodland (“City”) is authorized to levy a Transactions and Use Tax (“TUT”) for general purposes pursuant to California Revenue and Taxation Code section 7285.9, subject to approval by a majority vote of the electorate pursuant to Article XIIIC, section 2 of the California Constitution (“Proposition 218”); and WHEREAS, pursuant to California Elections Code section 9222, the City Council has authority to place local measures on the ballot to be considered at a Municipal Election; and
WHEREAS, the City Council would like to submit to the voters at the November 5, 2024 General Municipal Election a measure establishing the rate of the TUT of one cent (1¢) on the sale and/or use of all tangible personal property sold at retail in the City for a period of ten (10) years, as more specifically set forth in the attached proposed ordinance adding Chapter 3.14 to the City’s Municipal Code; and
WHEREAS, the one cent (1¢) TUT is a general tax, the revenue of which will be placed in the City’s general fund and will be used to pay for general City services; and WHEREAS, on November 6, 1996, the voters of the State of California approved Proposition 218, an amendment to the State Constitution which requires that all general taxes which are imposed, extended or increased must be submitted to the electorate and approved by a majority vote of the qualified electors voting in the election; and WHEREAS, pursuant to Proposition 218 (California Constitution, Article XIIIC, section 2(b)), the general rule is that any local election for the approval of an increase to a general tax must be consolidated with a regularly scheduled general election for members of the governing body of the local government; and
WHEREAS, the next regularly scheduled general election at which City Council members will be elected is November 5, 2024; and
WHEREAS, pursuant to Government Code section 53724 and Revenue and Taxation Code section 7285.9, a two-thirds (2/3) vote of all members of the City Council is required to place the Measure on the November 5, 2024 ballot; and
WHEREAS, the ordinance to be considered by the qualified voters and the terms of approval, collection and use of the general TUT are described and provided for in the ordinance/measure attached hereto as Exhibit “A” (the “Measure”) and by this reference made an operative part hereof, in accordance with all applicable laws.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF WOODLAND:
SECTION 1. Incorporation of Recitals. The foregoing recitals are true and correct and are hereby incorporated and made an operative part of this Resolution.
SECTION 2. Submission of Ballot Measure. Pursuant to California Elections Code section 9222, Government Code section 53724, Revenue and Taxation Code section 7285.9 and any other applicable requirements of the laws of the State of California relating to the City, the City Council, by a two-thirds (2/3) vote of all members, hereby orders the Measure to be submitted to the voters of the City at the General Municipal Election to be held on Tuesday, November 5, 2024.
SECTION 3. The City Council, pursuant to California Elections Code section 9222, hereby orders that the ballot question for the Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth in this Section 3. On the ballot to be submitted to the qualified voters at the General Municipal Election to be held on Tuesday, November 5, 2024, in addition to any other matters required by law, there shall be printed substantially the following ballot question:
YES“CITY OF WOODLAND SALES TAX MEASURE.
To keep Woodland safe, clean and well-maintained by increasing police and fire protection, reducing emergency response times, repairing roads and sidewalks, addressing homelessness, improving and maintaining parks, enhancing programs for children and youth, and for general government use, shall a measure establishing a one cent sales tax, providing approximately $16,500,000 annually for 10 years, requiring independent audits, public spending disclosures, local control and all funds remaining in Woodland, be adopted?” NO
SECTION 4. Conduct of Election. The City Clerk is authorized, instructed, and directed to procure and furnish any and all official ballots, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 5. Pursuant to Elections Code section 9280, the City Council hereby directs the City Clerk to transmit a copy of the Measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the Measure, not to exceed 500 words in length, showing the effect of the Measure on the existing law and the operation of the
Measure, and transmit such impartial analysis to the City Clerk not later than July 8, 2024, at 5:00 p.m.
The impartial analysis shall include a statement indicating whether the Measure was placed on the ballot by a petition signed by the requisite number of voters or by the City Council. In the event the entire text of the Measure is not printed on the ballot, nor in the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of Ordinance or Measure _____. If you desire a copy of the ordinance or measure, please call the Office of the City Clerk at (530) 794-6702 and a copy will be mailed at no cost to you.”
SECTION 6. Notice of the election is hereby given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.
SECTION 7. Placement on the Ballot. The full text of the Measure shall not be printed in the voter information guide, and a statement shall be printed on the ballot pursuant to Elections Code section 9223 advising voters that they may obtain a copy of this Resolution and the Measure, at no cost, upon request made to the City Clerk.
SECTION 8. Filing with County. The City Clerk shall, not later than the 88th day prior to the General Municipal Election to be held on Tuesday, November 5, 2024, file with the Board of Supervisors and the Registrar of Voters of the County of Yolo, State of California, a certified copy of this Resolution.
SECTION 9. Public Examination. Pursuant to Elections Code section 9295, this Measure will be available for public examination for no fewer than ten (10) calendar days prior to being submitted for printing in the voter information guide. The City Clerk shall post notice in the Clerk’s office of the specific dates that the examination period will run.
SECTION 10. The City Council hereby finds and determines that the Measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act (“CEQA”) and the State CEQA Guidelines, section 15378(b)(5).
SECTION 11. Severability. The provisions of this Resolution are severable and if any provision of this Resolution is held invalid, that provision shall be severed from the Resolution and the remainder of this Resolution shall continue in full force and effect, and not be affected by such invalidity.
SECTION 12. This Resolution shall become effective upon its adoption.
SECTION 13. The City Clerk shall certify to the adoption of this Resolution.
PASSED AND ADOPTED by the City Council of the City of Woodland this ___ day of _________, 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
__________________________
TANIA GARCIA-CADENA,
MAYOR
ATTEST:
______________________________
ANA GONZALEZ, CITY CLERK
APPROVED AS TO FORM:
_______________________________
ETHAN WALSH, CITY ATTORNEY
I, _______________, City Clerk of the City of Woodland, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the ____ day of _______, 2024, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
_____________________________
City Clerk
Exhibit “A”
Transactions and Use Tax Ordinance
[attached behind this page]
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF WOODLAND,
CALIFORNIA, ADDING CHAPTER 3.14 TO TITLE 3 OF THE WOODLAND MUNICIPAL CODE TO ENACT A ONE PERCENT (1%) SECOND
SUPPLEMENTAL GENERAL TRANSACTIONS AND USE TAX (SALES TAX)
TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND
FEE ADMINISTRATION
WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9 the City of Woodland (“City”) is authorized to levy a Transactions and Use Tax for general purposes, subject to majority voter approval; and
WHEREAS, the People of the City desire add Chapter 3.14 to Title 3 of the Woodland Municipal Code establishing a general Transactions and Use Tax (“TUT”) until ended by voters, on the sale and/or use of all tangible personal property sold at retail in the City, at a rate of one percent (1%).
NOW, THEREFORE, THE PEOPLE OF THE CITY OF WOODLAND
DO HEREBY ORDAIN AS FOLLOWS:
Section 1.Title and Text. This Ordinance shall be known as the “Woodland Second Supplemental General Transactions and Use Tax”, the full text of which is set forth in Attachment “1”, attached hereto and incorporated herein by reference.
Section 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on June 18, 2024.
Section 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Woodland voting at the General Municipal Election of November 5, 2024. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
Section 4.Operative Date. “Operative Date” for the Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date this Ordinance is adopted, as set forth in Section 3 above.
Section 5.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.
I hereby certify that the Woodland Second Supplemental General Transactions and Use Tax Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the City of Woodland on the 5th day of November, 2024.
CITY OF WOODLAND
TANIA GARCIA-CADENA, MAYOR
ATTEST:
_________________________________
ANA GONZALEZ, CITY CLERK
APPROVED AS TO FORM:
_________________________________
ETHAN WALSH, CITY ATTORNEY
Chapter 3.14 – SECOND SUPPLEMENTAL GENERAL TRANSACTIONS AND
USE TAX
Sections:
3.14.010 - Title.
3.14.020 - Purpose.
3.14.030 - Contract With State.
3.14.040 - Transactions Tax Rate.
3.14.050 - Place of Sale.
3.14.060 - Use Tax Rate.
3.14.070 - Adoption of Provisions of State Law.
3.14.080 - Limitations on Adoption of State Law and Collection of Use Taxes.
3.14.090 - Permit Not Required.
3.14.100 - Exemptions and Exclusions.
3.14.110 - Independent Audit of Tax Expenditures.
3.14.120 - Amendments.
3.14.130 - Enjoining Collection Forbidden.
3.14.140 - Duration of Tax
Sections:
3.14.010 – Title.
This ordinance shall be known as the “City of Woodland Second Supplemental General Transactions and Use Tax Ordinance”. The City of Woodland hereinafter shall be called “City.” This ordinance shall be applicable in the incorporated territory of the City. This ordinance shall complement, and not replace or supersede, the City's existing sales and use tax, as such tax is described in Chapter 3.08, the City’s existing transactions and use tax, as such tax is described in Chapter 3.20 of this title, and the City’s existing supplemental transactions and use tax, as such tax is described in Chapter 3.28 of this title.
3.14.020 – 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.
E. The transactions and use tax imposed pursuant to this ordinance is an addition to and does not otherwise affect the transactions and use tax imposed pursuant to Chapter
3.20 and the supplemental transactions and use tax imposed pursuant to Chapter 3.28.
3.14.030 - 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.
3.14.040 - 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 one percent (1%) 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.
3.14.050 - 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.
3.14.060 - 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 one percent (1%) 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.
3.14.070 - 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.
3.14.080 - 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, California Victim Compensation Board, California Department of Tax and Fee Administration, 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 reference to Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.
B. The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in Section 6203.
1. “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.
3.14.090 - 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.
3.14.100 - 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.
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 subsection, 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 subsection, 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 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.
3.14.110 - Independent Audit of Tax Expenditures.
The City’s expenditure of the proceeds of the taxes established by this Ordinance shall be reviewed annually by a qualified independent third party auditor in conjunction with, and as part of, the City’s usual annual financial audit and the results of such review shall be made available for inspection by the public.
3.14.120 - 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.
3.14.130 - 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.
3.14.140 – Duration of Tax.
The tax imposed by this chapter shall be levied for a period of ten (10) years from the operative date, after which the tax shall no longer be in effect, unless it is extended by the voters at a subsequent election.
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 18, 2024
ITEM #: I.13
SUBJECT: Calling and Consolidating a General Municipal
Election for Council Districts and Measure -
November 5, 2024
Recommendation for Action: Staff recommends that the City Council take one of the two following actions:
1. Adopt Resolution No. _____, Calling a General Municipal Election for the Election of Three Council Members by District, and the Placement of a General Tax Measure on the Ballot for the General Municipal Election for the Submission to the Qualified Voters of an Ordinance to enact a Second Supplemental General Transactions and Use Tax (Sale Tax) at the rate of One Cent (1¢), and requesting the Board of Supervisors of the County of Yolo to Consolidate a General Municipal Election to be held on November 5, 2024, with the Statewide General Election to be held on that date pursuant to §10403 of the Elections Code.
-and-
Adopt Resolution No. _____, Providing for the Filing of Primary and Rebuttal Arguments and Setting Rules for the Filing of Written Arguments regarding a City Measure to be Submitted at the November 5, 2024, General Municipal Election.
-or-
2. Adopt Resolution No. _____, Calling a General Municipal Election for the Election of Three Council Members by District, and requesting the Board of Supervisors of the County of Yolo to Consolidate a General Municipal Election to be held on November 5, 2024, with the Statewide General Election to be held on that date pursuant to §10403 of the Elections Code.
Staff Contact:
Ana B. Gonzalez, MMC, City Clerk, (530) 661-5806, [email protected]
Fiscal Impact:
The cost for consolidation of these elections is dependent upon how many other jurisdictions and items are included in the election. The candidates also have a cost for filing and printing, which is paid to the County of Yolo. The City does not separately charge City Council candidates.
Background:
City Council elections are held every even numbered year and are consolidated by Yolo County with other elections held on the same date. In June 2014, the electorate in Woodland passed Measure U, which transitioned Council elections from at large to by district elections and approved a map establishing five defined electoral districts. The three council seats to be contested in 2024 will be in Districts 2, 4, and 5. Additionally, the City Council is considering placing a revenue measure on the
November ballot, and if approved to be submitted, would be consolidated with the Council elections.
Discussion:
To initiate the process of conducting the election, the Council is asked to consider and adopt a Resolution calling for an election and asking the County Board of Supervisors to direct the Elections Office to so consolidate and conduct our election.
Elections are consolidated by the County, which substantially lessens the cost to the individual cities and the County to conduct elections. The first step in the process is to adopt a Resolution to call for the elections and request the services of the County in conducting the consolidated election. In keeping with the required deadlines as per election law and the needs of the County Election Office, the Board of Supervisors will be asked to take action at its meeting of July 9, 2024, to so call for the election. The County has asked the local jurisdictions to adopt their resolutions by June 18 to allow the County sufficient time to place items on the Board of Supervisors agenda.
Should the Council decide to put forward a tax measure for the November 5, 2024, ballot, the Resolutions outlined as option 1 in the recommendation and attached to this report would need to be approved. Any amendments made as part of the prior agenda item pertaining to the tax measure would need to be incorporated. Alternatively, if the City Council elects not to proceed with the tax measure, adoption of the Resolution listed as number 2 under recommendations would need to be approved.
Conclusion:
Staff recommends that the City Council take one of the two following actions:
1. Adopt Resolution No. _____, Calling a General Municipal Election for the Election of Three Council Members by District, and the Placement of a General Tax Measure on the Ballot for the General Municipal Election for the Submission to the Qualified Voters of an Ordinance to enact a Second Supplemental General Transactions and Use Tax (Sale Tax) at the rate of One Cent (1¢), and requesting the Board of Supervisors of the County of Yolo to Consolidate a General Municipal Election to be held on November 5, 2024, with the Statewide General Election to be held on that date pursuant to §10403 of the Elections Code. -and-
Adopt Resolution No. _____, Providing for the Filing of Primary and Rebuttal Arguments and Setting Rules for the Filing of Written Arguments regarding a City Measure to be Submitted at the November 5, 2024, General Municipal Election.
-or-
2. Adopt Resolution No. _____, Calling a General Municipal Election for the Election of Three Council Members by District, and requesting the Board of Supervisors of the County of Yolo to Consolidate a General Municipal Election to be held on November 5, 2024, with the Statewide General Election to be held on that date pursuant to §10403 of the Elections Code.
Attachments:
1. WOODLAND - Resolution Requesting Consolidation of Election with Yolo County - November 5 2024 Statewide General (w_ TUT)-c1
2. WOODLAND - Resolution Setting Deadlines and Rules for Arguments and Rebuttals - Transactions and Use Tax Measure - November 5 2024 Election-c1
3. WOODLAND - Resolution Requesting Consolidation of Election with Yolo County - November 5 2024 Statewide General (w_out TUT)-c1
RESOLUTION _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WOODLAND CALLING A GENERAL MUNICIPAL ELECTION FOR
THE ELECTION OF THREE COUNCIL MEMBERS BY DISTRICT, AND
THE PLACEMENT OF A GENERAL TAX MEASURE ON THE BALLOT
FOR THE GENERAL MUNICIPAL ELECTION FOR THE SUBMISSION
TO THE QUALIFIED VOTERS OF AN ORDINANCE TO ENACT A
SECOND SUPPLEMENTAL GENERAL TRANSACTIONS AND USE
TAX (SALES TAX) AT THE RATE OF ONE CENT (1¢), AND
REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF
YOLO TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO
BE HELD ON NOVEMBER 5, 2024 WITH THE STATEWIDE GENERAL
ELECTION TO BE HELD ON THAT DATE PURSUANT TO §10403 OF
THE ELECTIONS CODE
WHEREAS, the City Council of the City of Woodland, by adoption of Ordinance Numbers 1576 and 1581, established that the City’s regular municipal election would be consolidated with the Statewide general election in November; and WHEREAS, a majority of the voters voting on Measure U on November 4, 2014, approved a change from the City’s former at-large system of electing City Council members to a “by district” system whereby the City now has five electoral districts, and one council member shall be selected from each district; and
WHEREAS, on June 18, 2024, the City Council of the City of Woodland adopted Resolution No. ________, calling for the placement of a General Tax Measure on the Ballot for the November 5, 2024 General Municipal Election for the submission to the qualified voters on an ordinance to enact a Second Supplemental General Transactions and Use Tax (Sales Tax) at the rate of One Cent (1¢); and
WHEREAS, it is therefore desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the election department of the County of Yolo canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WOODLAND DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Calling of the General Municipal Election. Pursuant to the requirements of the laws of the State of California relating to municipal elections, there shall be, and there is hereby called and ordered held in the City of Woodland, County of Yolo, State of California, on November 5, 2024, a general municipal election of the qualified electors of the City of Woodland, for the purpose of electing three (3) members of the City Council, the three members being from Districts 2, 4, and 5, for a full term of four (4) years each, and for the
2 submission to the voters a proposed ordinance relating to the Transactions and Use Tax. The general municipal election shall be held and conducted as provided for by law for the holding of municipal elections in the City.
Section 2. Measure Language. A measure is to appear on the ballot as follows:
Yes
“CITY OF WOODLAND SALES TAX MEASURE.
To keep Woodland safe, clean and well-maintained by increasing police and fire protection, reducing emergency response times, repairing roads and sidewalks, addressing homelessness, improving and maintaining parks, enhancing programs for children and youth, and for general government use, shall a measure establishing a one cent sales tax, providing approximately $16,500,000 annually for 10 years, requiring independent audits, public spending disclosures, local control and all funds remaining in Woodland, be adopted?” No
Section 3. Request for Consolidation. Pursuant to the requirements of §10403 of the Elections Code, the Board of Supervisors of the County of Yolo is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election and all other elections, to be held and conducted in accordance within the City on Tuesday, November 5, 2024.
Section 4. Election Related Services. Pursuant to Elections Code section 10002, the City requests and authorizes the Yolo County elections official to provide the services necessary to implement the election and to consolidate the election on the November 5, 2024 Election Ballot for the County of Yolo. Such services include the publication of notices calling the election, provision of voter lists, obtaining and staffing polling places, hiring and training of precinct workers, provision and delivery of precinct supplies, provision of microfiche of voters and poll locations, if desired, counting of ballots and certification of the election, and all other aspects of elections not specified herein that may be agreed upon between the County Clerk and the City Clerk.
Section 5. Necessary Steps. The Board of Supervisors is requested to issue instructions to the County election department to take any and all steps necessary for the holding of the consolidated election.
Section 6. Candidate Statement.Pursuant to Elections Code section 13307, each candidate for elective office to be voted for at the General Municipal Election may prepare a candidate’s statement on an appropriate form provided by the City Clerk. Such statements may include the name, age and occupation of the candidate and a brief description of no more than 200 words of the candidate’s education and qualifications expressed by the candidate himself or herself. Such statement shall not include any party affiliation of the candidate, nor membership or activity in partisan political organizations. Such statement shall be filed in typewritten form in the office of the City Clerk at the time the candidate’s nomination papers are filed. Such statement may be withdrawn, but not changed, during the period for filing nomination papers and
3 until 5:00 p.m. of the next working day after the close of the nomination period. No candidate will be permitted to include additional materials in the voter information guide. Pursuant to the Voting Rights Act of 1965, candidate statements will be translated into all languages required by the County of Yolo.
Section 7. Tie Vote. The City Council has determined that the action to be taken in the event of a tie vote is as follows: In the event two or more Candidates receive an equal number of votes, the resolution of a tie vote shall be by lot.
Section 8 Costs. The City Council determines and declares that the City will pay to the County the reasonable and actual expenses incurred by the County by the consolidation of the General Municipal Election with the Statewide General Election. The City shall reimburse the County for services performed when the work is completed and upon presentation to the City of a properly approved bill. The City Manager of the City of Woodland is authorized and directed to pay for the expenses incurred after receiving a statement from the County of Yolo.
Section 9. Filing of Resolution. The City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the election department of the County of Yolo.
Section 10. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.
PASSED, APPROVED AND ADOPTED this 18th day of June, 2024. _____________________________
TANIA GARCIA-CADENA, MAYOR
ATTEST:
_____________________________
ANA GONZALEZ, CITY CLERK
APPROVED AS TO FORM:
_____________________________
ETHAN WALSH,
CITY ATTORNEY
4 I, _____________________, City Clerk of the City of Woodland, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 18th day of June, 2024, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
_____________________________
City Clerk
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WOODLAND, CALIFORNIA, PROVIDING FOR THE FILING OF
PRIMARY AND REBUTTAL ARGUMENTS AND SETTING RULES FOR
THE FILING OF WRITTEN ARGUMENTS REGARDING A CITY
MEASURE TO BE SUBMITTED AT THE NOVEMBER 5, 2024
GENERAL MUNICIPAL ELECTION
WHEREAS, a General Municipal Election is to be held in the City of Woodland, California on November 5, 2024, at which there will be submitted to the voters the following measure:
Yes
“CITY OF WOODLAND SALES TAX MEASURE.
To keep Woodland safe, clean and well-maintained by
increasing police and fire protection, reducing emergency response times, repairing roads and sidewalks, addressing homelessness, improving and maintaining parks, enhancing programs for children and youth, and for general government use, shall a measure establishing a one cent sales tax, providing approximately $16,500,000 annually for 10 years, requiring independent audits, public spending disclosures, local control and all funds remaining in Woodland, be
adopted?”
No
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WOODLAND,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Primary Arguments. That the City Council authorizes (i) the City Council or any member(s) of the City Council, (ii) any individual voter eligible to vote on the above measure, (iii) a bona fide association of such citizens or (iv) any combination of voters and associations, to file a written argument in favor of or against the City measure, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, and to change the argument until and including the date fixed below by the City Clerk, after which no arguments for or against the City measure may be submitted to the City Clerk.
The deadline to submit arguments for or against the City Measure pursuant to this Resolution is declared by the City Clerk to be July 18, 2024, at 5 p.m. Each argument shall not exceed 300 words and shall be filed with the City Clerk, signed, and include the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed
2 name and signature of at least one of its principal officers who is the author of the argument.
Section 2. Rebuttal Arguments. Pursuant to Section 9285 of the Elections Code of the State of California, when the City Clerk has selected the primary arguments for and against the City Measure which will be printed and distributed to the voters, the Clerk shall send copies of the primary argument in favor of the Measure to the authors of the primary argument against, and copies of the primary argument against to the authors of the primary argument in favor. The authors or persons designated by them may prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal arguments shall be filed with the City Clerk not later than July 29, 2024, at 5 p.m.
Rebuttal arguments shall be printed in the same manner as the primary arguments.
Each rebuttal argument shall immediately follow the primary argument which it seeks to rebut.
Section 3. Prior Resolutions. That all previous resolutions providing for the filing of primary and rebuttal arguments related to City measures are repealed.
Section 4. November 5, 2024 Election. That the provisions of Sections 1 and 2 shall apply only to the election to be held on November 5, 2024, and shall then be repealed.
Section 5. Certification. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original Resolutions.
PASSED, APPROVED AND ADOPTED this 18th day of June, 2024. ______________________________
TANIA GARCIA-CADENA, MAYOR
ATTEST:
___________________________
ANA GONZALEZ, CITY CLERK
APPROVED AS TO FORM:
____________________________
ETHAN WALSH,
CITY ATTORNEY
3 I, ______________, City Clerk of the City of Woodland, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the ____ day of ________, 2024, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
______________________________
City Clerk
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WOODLAND CALLING A GENERAL MUNICIPAL ELECTION FOR
THE ELECTION OF THREE COUNCIL MEMBERS BY DISTRICT, AND
REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF
YOLO TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO
BE HELD ON NOVEMBER 5, 2024 WITH THE STATEWIDE GENERAL
ELECTION TO BE HELD ON THAT DATE PURSUANT TO §10403 OF
THE ELECTIONS CODE
WHEREAS, the City Council of the City of Woodland, by adoption of Ordinance Numbers 1576 and 1581, established that the City’s regular municipal election would be consolidated with the Statewide general election in November; and WHEREAS, a majority of the voters voting on Measure U on November 4, 2014, approved a change from the City’s former at-large system of electing City Council members to a “by district” system whereby the City now has five electoral districts, and one council member shall be selected from each district; and
WHEREAS, it is therefore desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the election department of the County of Yolo canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WOODLAND DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Calling of the General Municipal Election. Pursuant to the requirements of the laws of the State of California relating to municipal elections, there shall be, and there is hereby called and ordered held in the City of Woodland, County of Yolo, State of California, on November 5, 2024, a general municipal election of the qualified electors of the City of Woodland, for the purpose of electing three (3) members of the City Council, the three members being from Districts 2, 4, and 5, for a full term of four (4) years each. The general municipal election shall be held and conducted as provided for by law for the holding of municipal elections in the City.
Section 2. Request for Consolidation. Pursuant to the requirements of §10403 of the Elections Code, the Board of Supervisors of the County of Yolo is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election and all other elections, to be held and conducted in accordance within the City on Tuesday, November 5, 2024.
Section 3. Election Related Services. Pursuant to Elections Code section 10002, the City requests and authorizes the Yolo County elections official to provide the services necessary
2 to implement the election and to consolidate the election on the November 5, 2024 Election Ballot for the County of Yolo. Such services include the publication of notices calling the election, provision of voter lists, obtaining and staffing polling places, hiring and training of precinct workers, provision and delivery of precinct supplies, provision of microfiche of voters and poll locations, if desired, counting of ballots and certification of the election, and all other aspects of elections not specified herein that may be agreed upon between the County Clerk and the City Clerk.
Section 4. Necessary Steps. The Board of Supervisors is requested to issue instructions to the County election department to take any and all steps necessary for the holding of the consolidated election.
Section 5. Candidate Statement.Pursuant to Elections Code section 13307, each candidate for elective office to be voted for at the General Municipal Election may prepare a candidate’s statement on an appropriate form provided by the City Clerk. Such statements may include the name, age and occupation of the candidate and a brief description of no more than 200 words of the candidate’s education and qualifications expressed by the candidate himself or herself. Such statement shall not include any party affiliation of the candidate, nor membership or activity in partisan political organizations. Such statement shall be filed in typewritten form in the office of the City Clerk at the time the candidate’s nomination papers are filed. Such statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period. No candidate will be permitted to include additional materials in the voter information guide. Pursuant to the Voting Rights Act of 1965, candidate statements will be translated into all languages required by the County of Yolo.
Section 6. Tie Vote. The City Council has determined that the action to be taken in the event of a tie vote is as follows: In the event two or more Candidates receive an equal number of votes, the resolution of a tie vote shall be by lot.
Section 7. Costs. The City Council determines and declares that the City will pay to the County the reasonable and actual expenses incurred by the County by the consolidation of the General Municipal Election with the Statewide General Election. The City shall reimburse the County for services performed when the work is completed and upon presentation to the City of a properly approved bill. The City Manager of the City of Woodland is authorized and directed to pay for the expenses incurred after receiving a statement from the County of Yolo.
Section 8. Filing of Resolution. The City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the election department of the County of Yolo.
Section 9. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.
3 PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 18th day of June 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tania Garcia-Cadena, Mayor
ATTEST: APPROVED AS TO FORM:
Ana B. Gonzalez, MMC, City Clerk Ethan Walsh, City Attorney
4 I, _____________________, City Clerk of the City of Woodland, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 18th day of June, 2024, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
_____________________________
City Clerk
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 18, 2024
ITEM #: I.14
SUBJECT: Approval of the Fiscal Year 2024/25 Budget
Recommendation for Action: Staff recommends that the City Council adopt Resolution No._____, approving the Fiscal Year (FY)2024/25 Annual Budget of $223.96 million as detailed in Exhibit A, and approving 324 full-time equivalent positions, by classification, as detailed in Exhibit B.
Staff Contact:
Kim McKinney, Administrative Services Director, (530) 661-5849, [email protected]
Fiscal Impact:
Adoption of the fiscal year (FY) 2024/25 budget will appropriate $223.96 million across all City funds.
Included in this number is $583,815 for the Successor Agency to the former Woodland Redevelopment Agency, and $8.4 million in debt service related to debt issues by the Woodland Finance Authority. General Fund appropriations total $72.2 million, which includes $143,000 in one- time funding allocations.
Background:
Over the last several months, the City Council has received a series of presentations and updates related to the fiscal year (FY) 2024/25 financial outlook for the City. These discussions began with the FY2023/24 Mid-Year Budget update in March, followed by the Spring Budget Workshop and proposed spending plans for Measures F and R, and finally budget recommendations for the FY2024/25 budget and the City's Capital Improvement Program (CIP) on June 4. All of these discussions and topics have been included in the Proposed Budget document summary that accompanies this report.
Discussion:
With the post-pandemic inflationary economy and decreases in citywide sales tax revenue growth, the City has been faced with some budgetary challenges over the last few years. These challenges have affected our revenue projections beginning in FY2022/23 and continuing throughout the remainder of the General Fund five-year forecast. City staff will continue to work through these challenges and will work with the City Council to address any budgetary issues that may arise as the local economy continues to gain or lose momentum. The City’s prudent financial practices, including long-term financial planning and a conservative budget approach, have allowed reserve balances to be built up and maintained, providing the City with the ability to address projected General Fund annual operating deficits in a thoughtful and strategic manner while continuing to address priority needs.
The proposed budget totals $223.96 million, supporting city operating funds ($178.26 million), capital projects ($21.3 million) and debt service obligations ($24.4 million) and represents an increase of 8% from the FY2023/24 adopted budget. Consistent with previous years, costs associated with the City's investment management function ($130,000) are not shown as expenditure appropriations, but instead are netted against total investment income for the fiscal year.
The overall FY2024/25 Budget has been carefully developed with critical one-time funding recommendations necessary to address specific priority needs and limited recurring additions to the
baseline budget. These additions (one-time and recurring costs) are aligned with City Council priorities. The budget includes anticipated revenues developed in coordination with the City’s tax revenue consultants based on economic indicators. Tax revenue impacts, along with other impacted revenues, are reflected in the five-year General Fund forecast.
The budget includes a set of specific funding recommendations totaling $1.1 million, including $979,653 in one-time funding allocations and $326,961 in ongoing budget augmentations. Funding recommendations include items previously discussed and approved in the Measure F and Measure R spending plans. The proposed FY2024/25 full-time equivalent staffing level of 324 positions remains 28.5 positions fewer than the pre-recession staffing levels of FY2008/09.
The General Fund budget, totaling $72.2 million, as proposed, represents an increase of $4.5 million (6.6%) from the prior year, including $143,000 of one-time funding allocations from available excess General Fund reserves and no recommended funding for ongoing budget augmentations. The overall budget proposal, including funding recommendations, would result in an anticipated year-end fund balance in the General Fund of $20.46 million (36%), or $9.2 million above the Council's adopted reserve policy level of 20% of revenues.
The proposed FY2024/25 Capital Improvement Program (CIP) budget includes funding recommendations totaling $21.3 million, of which $7.8 million is allocated for investment in transportation infrastructure, $6.1 million to advance capital projects within water, sewer, and storm drain utility funds, $3.96 million for park facilities, $3.4 million for fire related projects, and $85,000 supports the Library.
The overall budget proposal remains consistent with the city’s framework for advancing the Council’s goal of fiscal stability. The proposed FY2024/25 budget uses minimal amount of budget flexibility to address priority needs. As the City continues to make progress in addressing its long-term structural budget deficit, focus remains on efforts to manage personnel costs, address unfunded liabilities, and explore opportunities for revenue enhancement. Specifically, the budget proposal presented herein shows a deficit of $3.2 million in FY2024/25 and reflects a growing deficit of $5.48 million by the end of the five-year forecast’s planning horizon. This ongoing budget gap is attributable to expenditures outpacing revenues, especially related to inflationary costs for essentially all City purchases, ongoing increases in utility rates charged by PG&E, rising premiums in an increasingly volatile insurance market, and continued increases in retirement contribution rates resulting from under-performing investments and the shifting of assumptions at CalPERS.
Overall, the Proposed Budget is consistent with the budget framework developed over the past several fiscal years as well as feedback provided by the City Council through its regular quarterly budget updates and the Spring Budget Workshops held in April.
As has been the case in recent years, the budget incorporates fairly conservative revenue estimates, which contribute to limited discretionary budget flexibility. The ability of the City to maintain and increase reserve levels over the last several years has provided an opportunity to exercise diligence in implementing long-term, sustainable structural budget changes, while also providing the ability to utilize a prudent amount of one-time funding to address priority needs, above what can be supported by the baseline budget.
Several baseline General Fund budget adjustments are recommended in order to provide for a balanced budget and contribution to additional budget flexibility to support priority unmet needs.
The following summarizes the specific General Fund one-time funding recommendations included as part of the FY2024/25 Proposed Budget:
Due to the budgeted and projected growing deficit in the General Fund, staff do not recommend any funding for items with an ongoing impact on that fund. However, staff is recommending both one- time and ongoing allocations for requests from other funds throughout the City that have sufficient ongoing revenues or reserve balances.
The following table summarizes the recommendations for limited supplemental funding for recurring annual appropriations to Other Funds:
The following also summarizes the specific Other Funds one-time funding recommendations included as part of the FY2024/25 Proposed Budget:
The proposed budget also includes funding recommendations that have been previously approved by the City Council in the American Rescue Plan, Measure F Spending Plan, Measure J Spending Plan, and Measure R Spending Plan.
Measure F
Measure F (MSF) revenues are estimated to total $95.3 million through the 12-year life of the sales tax measure. Fiscal year 2024/25 revenues are estimated at approximately $8.28 million, which is consistent with the assumption used for the sales tax forecast in the preliminary Operations and Maintenance budget. Additional one-time revenues of $1.35 million are included in the spending plan for FY2024/25. Recommended appropriations for FY2024/25 total $13,915,946, which includes $6,845,000 in one-time funding recommendations above the baseline budget and $14,300 in
recurring expenses.
Measure R
The Measure R (MSR) revenues are estimated to total $34.6 million through the 8-year life of the sales tax measure. Actual appropriation of MSR, which includes staffing and programming, occurs annually with the adoption of the City's budget. Included in the spending plan for fiscal year 2024/25 is an anticipated $4.3 million in revenues, with recommended appropriations of $3.7 million.
Capital Budget Overview
A major component of the city’s annual budget process is the update to the five-year Capital Improvement Program (CIP). For FY2023/24, the CIP budget proposes funding projects totaling $21.3 million, allocated to various categories as follows:
Selected highlights of the proposed FY2024/25 CIP include:
Water/Sewer/Storm Drain
1. Annual Sewer Repair/Replacement $1,190,000
2. Water Pollution Asset Replacement $1,400,000
3. Pipeline Repair and Lateral Replacements $1,000,000
Transportation
1. East Main Street Improvement $1,000,000
2. Road Rehabilitation $2,500,000
3. Road Maintenance and ADA Improvements $1,375,000
4. Emergency Vehicle Signal Preemption $ 200,000
5. First Street Public Parking Lot Rehab $ 750,000
6. Traffic Calming Improvements $ 100,000
Other
1. Southeast Area Pool $2,000,000
2. Community Center Parking Lot Expansion $1,300,000
3. Hiddleson Park Phase 1&2 $ 660,000
4. Fire Station Construction $2,000,000
As has been the case for the last ten years, CIP funding relies heavily on grants, sales tax measures and utility funds. While development impact fee funds have improved over recent years due to healthy development activity, many categories continue to face challenges with accumulated deficits, ongoing debt service and limited availability of money for project expenditures.
Looking Ahead
As we prepare to transition to a new fiscal year, there are a number of issues on the horizon that will have a direct impact on the City’s ability to sustain the current and proposed service levels and/or provide additional budget flexibility to advance specific priority needs not provided for in this budget proposal.
Revenue Updates
This City's fiscal outlook has historically reflected increases in expenditures that outpace forecasted revenue growth. Fortunately, for the last several years, actual revenue growth, particularly in the areas of sales tax and development related fees, has been better than expected. This helped to cushion the continued growth of total City expenditures over the same time, and to help increase the City's reserve balance. However, beginning in FY2022/23, the City's sales tax revenue, which is the single largest revenue source for the General Fund, began to decline. This decline continued into FY2023/24, and is expected to continue through FY2025/26, when moderate growth is projected to return. The five-year forecast was significantly impacted by the changed sales tax assumptions, and contributed to the growing deficit. Other revenue sources are expected to grow, but at moderate rates, particularly in the short term. In order to correct the forecasted deficits, new revenue sources and/or enhancements to existing revenues will be required. There are opportunities for revenue growth in the near term, but to remain conservative and await better information, staff have not yet included new revenue for these items. For example, although there is progress toward active commercial cannabis dispensaries operating in Woodland, no revenues have been assumed within the forecast. Similarly, several new hotels are under construction in the City and will likely open for business in the coming year, but the forecast does not assume collection of any new transient occupancy taxes (TOT) related to these hotels.
Ongoing Labor Negotiations
The City has seven employee bargaining groups with contracts that expire at various times. Management has met with two bargaining groups whose labor agreements expire on June 30, 2024, and tentative agreements have been reached and will be brought to the Council on June 18, 2024. The assumptions used in the development of the FY204/25 budget are sufficient to cover the costs associated with contract provisions. The five-year forecast incorporates assumptions relative to personnel costs for employees represented in all bargaining groups, but the terms of successor agreements may have direct short-term and long-term budget implications.
CalPERS Pension Costs
The Proposed Budget for FY2024/25 reflects the city’s costs associated with employer contributions for CalPERS pension obligations, as set by CalPERS for the coming fiscal year, and the five-year forecast, in turn, includes assumptions consistent with projected pension costs provided by CalPERS. In FY2024/25 staff is estimating the cost of retirement to be $9.2 attributed to the General Fund and $14.7 million across all City funds.
In late July or early August, updated CalPERS valuation reports are provided that will establish the pension contribution levels for FY2025/26 as well as updated five-year projections. The upcoming valuation reports (and those to follow) are expected to continue to have a significant impact on the city budget, particularly in light of recent actual and projected investment losses and continued volatility in the investment market.
Inflationary Pressures and Other
The City's cost of operations, unrelated to personnel cost changes, continues to increase, but at rates much higher than previously expected. Items that are particularly impactful to the budget and forecast are the costs paid to PG&E for utilities, which have increased by more than 30% over the last year. Additionally, the cost to purchase replacement vehicles in the City's fleet continues to increase due to both inflation and lack of inventory. The volatile insurance market has resulted in
significant changes to the City's worker's compensation and liability insurance premiums, with rates increasing by more than 30% each year over the last three years. Items such as these are expected to continue to present challenges for funding in the short term, and have been reflected in the forecast as such.
Conclusion
As we look forward to implementing the budget for FY2024/25, staff continues to look for ways to leverage local funding to enhance programs and services consistent with City Council and community priorities. Through ongoing partnerships and collaborations with public and private sector partners, we are seeing progress of key initiatives undertaken over the past few years. With Measure F and Measure R, the City has more resources and certainty to be able to provide essential programs and services as well as implement Council priorities. It is the overall goal of the Proposed Budget and long-term financial plan of the City to ensure that the City of Woodland can continue to deliver quality services, invest in the future of the community, while sustaining a fiscally prudent budgetary framework.
Conclusion:
Staff recommends that the City Council adopt Resolution No._____, approving the Fiscal Year (FY)2024/25 Annual Budget of $223.96 million as detailed in Exhibit A, and approving 324 full-time equivalent positions, by classification, as detailed in Exhibit B.
Prepared by: Kim McKinney, Administrative Services Director
Attachments:
1. FY2024-25 Budget Resolution
2. Exhibit A - FY25 Appropriations By Fund
3. Exhibit B - FY25 Authorized FTE Listing
4. FY25 Measure F Spending Plan
5. FY25 Measure R Spending Plan
RESOLUTION NO: __________________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND ADOPTING THE FISCAL YEAR 2024-2025 ANNUAL BUDGET
WHEREAS, a balanced annual budget for the City of Woodland has been prepared for fiscal year 2024-2025 and presented to the City Council and reviewed at public meetings on April 2, 2024 and June 4, 2024; and
WHEREAS, the proposed budget also includes the fiscal year 2024-2025 budgets for the Woodland Finance Authority and the Successor Agency to the former Woodland Redevelopment Agency; and
WHEREAS, the budget for Capital Improvement Plan for fiscal year 2024-2025 has been prepared; and
WHEREAS, all appropriations for the prior fiscal year shall lapse at the end of fiscal year 2024-2025 and any remaining amounts shall be credited against their respective fund balances, except for:
a. Any unexpended but encumbered amounts for specific orders outstanding at the end of the Fiscal Year, and
b. Any appropriations for incomplete capital projects at the end of fiscal year 2024-2025; and
WHEREAS, for these exceptions, such carry-overs may be made without further City Council action,
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WOODLAND HEREBY RESOLVES:
Section 1. The 2024-2025 Annual Budget is hereby adopted for the following funds (detail shown as Exhibit A):
General Fund $72,196,094
Enterprise Funds 60,912,984
Special Revenue Funds 22,620,673
Internal Service Funds 24,172,088
Capital Funds 19,760,861
Spring Lake Funds 15,204,299
Debt Service Funds 1,550,346
Successor Agency 583,815
Agency Funds 6,841,737
Total $223,842,896
Section 2. The one-time and ongoing funding recommendations outlined in the proposed budget are hereby approved.
Section 3. Full-time Equivalent positions are hereby approved, by classification, as detailed in Exhibit B.
Section 4. Appropriations are hereby made at the individual fund level. The City Manager, and Administrative Services Director are authorized to make budgetary transfers within an individual fund, so long as total appropriations for such fund remain unchanged. Interfund loans and/or transfers necessary to support fund level appropriations are hereby approved and authorized. Any changes to total fund level appropriations require further Council action.
Section 7. The City Manager and Administrative Services Director are hereby authorized to implement this resolution, including issuing the 2024-2025 Budget, together with any non-substantive corrections to the proposed budget adopted by this Council.
PASSED AND ADOPTED by the City Council this 18th day of June 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tania Garcia Cadena, Mayor
ATTEST:
____________________________________,
Ana B. Gonzalez, City Clerk
APPROVED AS TO FORM
__________________________
Ethan Walsh, City Attorney
EXHIBIT A
Proposed
Fund Title FY2024/25
1101 GENERAL FUND 72,196,094 1102 MEASURE R 3,699,405
1103 INVESTMENT FUND 450,000 1301 LITERACY GRANT 96,481
1320 COMMUNITY DEVELOPMENT BLOCK GRANT 780,553 1322 SUPPORTIVE HOUSING PROGRAM 348,434 1325 STATE GRANTS 217,549
1326 HOUSING ASSISTANCE 22,589 1334 OPIOID FUNDS 7,585
1340 POLICE GRANTS 614,226
1351 TRANSPORTATION GRANT 1,473,353 1352 SUPPLEMENTAL LAW ENFORCEMENT SERVICES252,008 1353 PROPOSTION 172 734,135
1354 TRANSPORTATION DEVELOPMENT ACT (SB325)4,173,577 1355 GAS TAX FUND 2,458,998
1357 ASSET FORFEITURE FUND 10,313 1358 HOUSING MONITORING FUND 126 1359 FIRE SUPPRESSION DISTRICT 6,075 1361 ROAD MAINT AND REHAB ACCOUNT 1,400,000 1365 ENVIRONMENTAL COMPLIANCE 243,735 1370 WRPP CONSERVATION EASEMENT 50,000 1381 GIBSON RANCH L&L 991,485 1383 NORTH PARK L&L DISTRICT 66,033 1384 STRENG POND LANDSCAPE MAINT 45,069 1386 USED OIL RECYCLING GRANT 15,000 1387 WOODLAND WEST L&L 36,271 1389 SPRINGLAKE L&L 3,452,112 1391 SPORTS PARK O&M CFD 599,258 1392 GATEWAY L&L 200,884
1393 PRUDLER SERVICES CFD 136,920 1501 CAPITAL PROJECTS 1,784,510 1507 MEASURE F 13,915,946
1510 GENERAL CITY DEVELOPMENT 1,701 1522 RECOGNIZED OBLIGATION RETIREMENT FUND583,815 1540 PARK DEVELOPMENT 1,416,900 1550 POLICE DEVELOPMENT FUND 66,735 1560 FIRE DEVELOPMENT 133,470 1570 LIBRARY DEVELOPMENT FUND 171,672
CITY OF WOODLAND
FISCAL YEAR 2024/25
TOTAL APPROPRIATIONS BY FUNDTOTAL APPROPRIATIONS BY FUND
EXHIBIT A
Proposed
Fund Title FY2024/25
1580 SURFACE WATER DEVELOPMENT 230 1582 ROAD DEVELOPMENT 349,356 1583 TREE RESERVE 5,000
1585 SEWER DEVELOPMENT FUND 1,915,341 1594 SPRING LAKE CAPITAL 15,013,647 1601 SPRINGLAKE ADMINISTRATION 90,652 1681 SLIF STORM DRAIN FUND 100,000 1883 2014 REFUNDING LEASE REVENUE BONDS 1,550,346 1917 LIBRARY TRUST FUND 38,500 2010 EQUIPMENT SERVICES 2,826,185 2011 FACILITIES REPLACEMENT 208,879 2012 EQUIPMENT REPLACEMENT 1,148,430 2013 BENEFITS FUND 11,336,548 2014 VEHICLE-EQUIPMENT LEASES 676,190 2015 INFORMATION SYSTEMS FUND 3,472,241 2091 SELF INSURANCE 4,503,615 2210 WATER ENTERPRISE FUND 33,847,282 2220 SEWER ENTERPRISE FUND 23,655,072 2221 STORM DRAIN ENTERPRISE FUND 1,392,440 2222 WASTEWATER PRE-TREATMENT 658,656 2240 CEMETERY 593,408
2250 SOLID WASTE RECYCLING 314,988 2252 CONST/DEMO DEBRIS RECYCLE 44,843 2253 RECREATION ENTERPRISE 406,296 3830 SOUTHEAST AREA DEBT SERVICE 1,244,425 3870 CFD#2 SPRINGLAKE DEBT SERVICE 5,597,312 $223,842,896
EXHIBIT B
Classification FY2024/25
Administrative Services Director 1
Administrative Clerk I/II 3
Administrative Clerk III 3
Administrative Secretary 1
Administrative Supervisor 1
Assistant Planner 1
Associate Engineer 3
Building Inspector I/II 1
Chief Building Official 1
Chief Information Officer 1
Chief Collection System Operator 1
City Clerk 1
City Manager 1
Code Compliance Officer I/II 1
Community Development Clerk I/II 2
Community Development Director 1
Community Development Technician I 2
Community Risk Reduction Specialist II 2
Communications & Strategic Policy Manager 1
Community Enhancement Specialist 1
Community Services Director 1
Community Services Officer 6
Community Services Program Manager 2
Conservation Coordinator 2
Crime Prevention Specialist 1
Data Services Manager 1
Deputy CDD Director 1
Deputy PW Director - Utilities 1
Electrical Supervisor 1
Electrician's Assistant 2
Engineering Assistant 2
Engineering Technician I/II 2
Engineering Technician III 1
Environmental Compliance Inspector II 1
Environmental Compliance Specialist 1
Equipment Services Clerk 1
Executive Assistant 1
Facilities Maintenance Worker I/II 1
Facilities Maintenance Worker III 3
Finance Clerk II 2
Employee Summary - Citywide
CITY ORGANIZATION
EXHIBIT B
Classification FY2024/25
Employee Summary - Citywide
CITY ORGANIZATION
Finance Officer 1
Finance Specialist 4
Finance Supervisor 1
Fire Battalion Chief 3
Fire Captain 12
Fire Chief 1
Fire Engineer 12
Fire Marshal 1
Firefighter 18
Fleet & Facilities Manager 1
GIS Analyst 1
GIS Technician I/II 1
Heavy Equipment Mechanic 1
Housing Analyst I/II 1
Human Resources Manager 1
Human Resources Tech 1
Ind Electrical Tech 2
Information Systems Technician I 1
Information Systems Technician II 1
Infrastructure Administrator 1
Junior Planner 1
Laboratory Supervisor 1
Laboratory Technician I/II 2
Library Program Manager I 3
Library Program Manager II 2
Library Services Director 1
Library Technician Assistant I/II 2
Library Technician Assistant III 2
Light Equipment Mechanic 2
Maintenance Supervisor 1
Maintenance Worker I/II 5
Maintenance Worker III 2
Management Analyst I/II 5
Marketing & Business Relations Specialist 1
Meter Services Technician 2
Park Maintenance Worker I 1
Park Maintenance Worker II 3
Park Superintendent 1
Park Supervisor 3
Police Captain 1
EXHIBIT B
Classification FY2024/25
Employee Summary - Citywide
CITY ORGANIZATION
Police Chief 1
Police Lieutenant 3
Police Officer 56
Police Records Specialist 8
Police Records Supervisor 1
Police Sergeant 10
Pool Facilities Technician 1
Principal Civil Engineer 2
Principal Utilities Civil Engineer 1
Programmer Analyst 1
Public Works Director 1
Recreation Coordinator 3
Recreation Supervisor 4
Senior Accountant 1
Senior Building Inspector 1
Senior Building Plans Examiner 1
Senior Associate Civil Engineer 2
Senior HR Analyst 1
Senior Engineering Assistant 1
Senior Environmental Analyst 1
Senior Equipment Mechanic 1
Senior Management Analyst 1
Senior Planner 1
Senior Traffic Sig/Street Light Tech 1
Senior Water/Waste Instr Tech 1
Signs and Marking Tech II 1
Social Services Manager 1
Senior Construction Project Manager 1
Senior Police Records Specialist 1
Senior Utilities Maint Wrk Sewer 1
Senior Water System Operator 1
Senior Water Pollution Control Operator 1
Senior Signs & Markings Technician 1
Traffic Sig/Street Light Tech 1
Technical Services Manager 1
Treatment Plant Mechanic 1
Treatment Plant Superintendent 1
Tree Trimmer I/II 2
Underground Utility Service Locator 1
Utilities Maintenance Worker I 7
EXHIBIT B
Classification FY2024/25
Employee Summary - Citywide
CITY ORGANIZATION
Utilities Maintenance Worker II 14
Utilities Maintenance Worker III 6
Water Pollution Control Operator III 2
Water Pollution Control Operator IV 1
Water Pollution Control O-I-T 1
Water Systems Administrator 1
Water Systems Operator I/II 2
Water Quality Specialist 1
Water/Waste Inst Tech 1
Total Full-Time Equivalents Positions 324
ATTACHMENT A
FY2024/25 FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 Total Budget
Revenues Over 12 Years
MSF Annual Revenue Projection 8,285,544 8,246,600 8,504,100 8,749,800 8,984,000 9,187,290 2,420,809 95,370,325 Other Revenue 1,350,000 2,228,179
Expenditures
Parks/Pool
Park Debt Service 1,169,541 1,164,895 2,734,245 Clark Field Maintenance 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000 Other Park Projects 65,459 70,105 1,235,000 1,235,000 1,235,000 1,235,000 297,500 7,866,375 Parks Subtotal 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 312,500 13,442,101 Roads
Measure F - Planning Management (06-06) 50,000 50,000 50,000 50,000 50,000 50,000 12,500 612,979 Annual In-House Road Program Support (06-14) 1,046,105 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 275,000 11,426,753 Public Works Road Improvements 90,000 90,000 West Woodland Safe Routes to School (17-09) 107,000
West Main St Bicycle/Ped Mobility & Safety Improvements (17-16) 2,150,000 Gibson Road (West to East Streets; 20-01) 1,752,201
Gibson Road - West to CR98 (20-08) 759,657
Local Roadway Safety Plan Project (21-13) 3,000 18,996 Matmor Rd & E. Gum Rehab (19-05) 1,100,000 3,015,715 Grant Planning and Application (24-04) 25,000 25,000 25,000 25,000 25,000 25,000 175,000 Annual Pavement Maintenance - Summer 2024 (24-01) 1,007,000 1,657,000 Annual Pavement Maintenance - Summer 2025 (25-02) 1,200,000 1,200,000 Annual Pavement Maintenance - Summer 2026 (26-01) 1,500,000 1,500,000 Other Road Projects 500,000 500,000 2,250,000 2,250,000 2,250,000 750,000 8,500,285 Roads Subtotal 3,321,105 2,875,000 3,175,000 3,425,000 3,425,000 3,425,000 1,037,500 37,489,862 Public Safety
Fire Staffing 731,140 767,697 806,082 846,386 888,705 933,140 979,797 9,549,455 Police Staffing 1,235,599 1,297,379 1,362,248 1,430,361 1,501,879 1,576,973 1,655,821 14,698,264 Public Safety Subtotal1,966,739 2,065,076 2,168,330 2,276,746 2,390,584 2,510,113 2,635,619 24,247,719 Economic Development
Economic Development Staffing 323,121 338,631 351,160 368,718 387,154 406,512 106,709 3,764,763 Overhead 149,680 156,865 162,669 170,802 179,342 188,309 197,725 1,977,348 Total Expenditures 7,010,646 6,685,572 7,107,159 7,491,267 7,632,080 7,779,934 4,290,053 80,921,793 Proposed Funding Recommendations
Fire AFG Grant Match 20,000 20,000
Fire Prevention Occupancy Management Software 15,300 14,300 14,300 14,300 14,300 14,300 14,300 101,100 Fire Admin Relocation (25-09) 250,000 250,000 Fire Station Construction Set-Aside (16-10) 2,000,000 2,000,000 Pubic Safety Radio Replacement (25-05) 800,000 800,000 Traffic Signal Emergency Vehicle Preemption Installation (24-11) 200,000 200,000 Beamer Underpass Erosion Control (25-11) 50,000 50,000 First St Public Parking Lot Rehabilitation (24-13) 750,000 750,000 Southeast Area Pool Project (19-18) 2,000,000 2,000,000 Cyclical Tree Pruning Addition 115,000 115,000 Hiddleson Park Phase I/II (25-10) 660,000 660,000 Net Revenues/Expenditures (4,235,402) 1,546,728 1,382,641 1,244,233 1,337,620 1,393,056 (1,883,543) 9,730,611 Reserve Set Aside 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,325,000 - Parks Projects Reserve (775,000) 2,198,064 - Sports Park Reserve 500,000
Fund Balance 1,286,812 2,733,540 4,016,181 5,160,415 6,398,035 7,691,091 5,707,547 5,707,547
MEASURE F SPENDING PLAN
Planned
FY2022/23 FY2023/24 FY2024/25 FY2025/26 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 Total Actual Budget Baseline
Revenues
MSR Annual Revenue Projection 3,339,527$ 3,923,776$ 4,142,954$ 4,114,900$ 4,243,400$ 4,391,000$ 4,542,900$ 4,710,987$ 1,221,323$ 34,630,768$ Other Revenue 200,000$ 200,000$ 200,000$ 600,000$ Expenditures
Utility Assistance 247,800$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 62,500$ 2,060,300$ General Recreation 217,567 534,593 583,154 605,022 627,710 651,250 674,043 699,320 181,823 4,774,482$ Middle School Programs 114,532 232,486 272,076 282,279 292,864 303,114 313,723 324,704 84,423 2,220,200 $ Aquatics 20,000 308,828 294,085 305,113 316,555 328,426 340,742 353,520 91,915 2,359,183$ Rec-to-Go Program 98,410 95,324 119,922 124,419 129,085 133,926 138,613 143,465 37,121 1,020,286$ Summer Camp 128,405 189,204 192,108 199,312 206,786 214,541 222,586 230,933 59,754 1,643,628$ Youth Advisory Committee & Academy 3,305 5,000 5,000 5,000 5,000 5,000 5,000 5,000 1,250 39,555 $ At-Risk Youth 264,700 326,398 326,933 339,193 351,912 365,109 378,801 393,006 101,690 2,847,741$ New Pool Operations/Programming 0 0 350,000 500,000 525,000 551,250 578,813 607,753 158,016 3,270,831$ GREAT Program (4th/7th Grades) 43,574 47,656 50,000 50,000 50,000 50,000 50,000 50,000 12,500 403,730$ Crime Prevention 444,397 642,641 597,243 621,133 445,978 463,817 481,210 499,256 129,494 4,325,169$ Library 660,336 1,088,249 948,885 986,840 1,026,314 1,067,366 1,107,392 1,148,920 298,719 8,333,021$ Total Expenditures 2,243,026$ 3,720,378$ 3,989,405$ 4,268,310$ 4,227,205$ 4,383,798$ 4,540,923$ 4,705,875$ 1,219,206$ 33,298,127$ Proposed Additions
PD License Plate Reader Cameras 60,000$ 60,000$ Net Revenue/Expenditures 1,096,501$ 403,398$ 293,549$ 46,590$ 16,195$ 7,202$ 1,977$ 5,113$ 2,117$ 1,872,641$ Fund Balance 1,096,501$ 1,499,899$ 1,793,448$ 1,840,037$ 1,856,233$ 1,863,434$ 1,865,411$ 1,870,524$ 1,872,641$ 1,872,641$ *First Measure R Revenue/Program Year: Includes three-quarters of revenue in FY2022/23 **Final Measure R Revenue/Program Year: Only one-quarter of revenue is received in FY2030/31 ***Assumes partial operations/programming of new pool in FY25; cost includes projected revenue offset (net cost)
MEASURE R SPENDING PLAN
Forecast