Cities Index.
Agenda

Yreka City Council
June 4, 2024

Document
Agenda
Meeting
June 4, 2024
Body
Yreka City Council
Pages
82
Original file
2.9 MB
Text extracted from the city's file for reading and search. Open the original on ci.yreka.ca.us. That file is the official record.

Corey Middleton, Mayor
Paul McCoy, Mayor Pro tempore
Colleen Baker, Councilmember
Drake Davis, Councilmember
Duane Kegg, Councilmember
Jason Ledbetter, City Manager
Rhetta Hogan, Asst. City Manager
Emily Aldrich, Finance Director
Matthew Bray, Public Works Director
John Elsnab, Human Resources Director
Mark Gilman, Police Chief
Andrew Jared, City Attorney
Jerry Lemos, Fire Chief
Juliana Lucchesi, Community Dev. Director
Cyndy Prohaska, City Clerk

YREKA CITY COUNCIL MEETING AGENDA
June 4, 2024
Closed Session: 5:30 PM
Regular Session: 6:30 PM
Yreka City Council Chamber, 701 Fourth Street, Yreka, CA Phone 530-841-2386, Facsimile 530-842-4836, email: [email protected] Regular Meetings of the Yreka City Council are held the 1st and 3rd Tuesday of every month.

The full agenda packet can be found on the City’s website at www.ci.yreka.ca.us/AgendaCenter. Copies of all staff reports and documents subject to disclosure that relate to any item of business referred to on the agenda are available for public inspection 72 hours before each regularly scheduled meeting at the City Clerk’s office at City Hall, located at 701 4th St, Yreka, California during normal business hours. Any writing that is subject to disclosure that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at the City Clerk’s office during normal business hours.

Materials distributed to a majority of councilmembers less than 72 hours before a meeting will be available for public inspection on the City’s website at www.ci.yreka.ca.us/AgendaCenter.

Please note the following change to the City’s public comment procedures: Unless a Councilmember is participating in the meeting remotely pursuant to AB 2449, remote public comment will not be accepted.

Public comment may be provided in-person or via email, as set forth below. Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments by 3:00 p.m. to the City Clerk prior to the meeting or to attend the meeting in person." Written comments will be distributed to the Councilmembers but will not be read aloud at the meeting.

1. 5:30PM CALL TO ORDER:

2. PUBLIC COMMENT ON CLOSED SESSION:

3. CLOSED SESSION:

The City Council will recess to Closed Session to discuss the below item(s). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced. a. Conference with legal counsel – anticipated litigation (Govt C §54956.9(d)(4)) - Number of cases: 1
This meeting is being livestreamed and can be viewed on Siskiyou Media Council’s YouTube Channel https://www.youtube.com/channel/UCzx2GSYFCrgE5przvnzitXQ Yreka City Council Agenda
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4. 6:30PM CALL TO ORDER REGULAR SESSION AND PLEDGE OF ALLEGIANCE:

5. SPECIAL PRESENTATIONS AND/OR ANNOUNCEMENTS:

This time slot is for informational presentations, appointments, or awards to be presented by the City Council or to the City Council.

6. PUBLIC COMMENTS:

Public participation is welcomed and invited at all City Council meetings. This time is set aside for residents to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an item noted on the Regular Agenda, please address the Council when that item is open for public comment.

The City requests that persons addressing the City Council refrain from making personal, slanderous, profane, or disruptive remarks.

Councilmembers, when recognized by the Mayor, may ask clarifying questions of presenter but no action may be taken by the City Council during the public comment section of the meeting. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda.

This time is set aside for residents to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Agenda. If your comments concern an item listed under the Public Hearing or New Business sections of the Agenda, please address the Council when that item is open for public comment.
• Please speak into the microphone from the podium. The podium electronically adjusts up and down to accommodate speaker.
• Please state your name for the record prior to providing your comments. • Please address the Council as a whole.
• If you have documents to present, please provide a minimum of seven (7) copies. These become a public record.
• Please limit your remarks to five (5) minutes.
• Since Council is unable to take action on issues not on the agenda, your matter may be referred to staff for follow up or be placed on a future agenda.

The public comment period is not intended to be a “Question and Answer” period or conversations with the Council or City staff.

7. CONSENT AGENDA:

All matters listed under the consent agenda are considered routine and non-controversial and will be enacted by one motion unless any member of the Council wishes to remove an item for discussion, a. Approval/ratification of payments issued from May 12, 2024, through May 25, 2024. b. Cash Balances, Budget to Actual and Fiscal Performance Reports for April 2024. c. Quarterly Investment Report for March 2024.
d. Approval of Minutes for the Special Meeting held May 21, 2024. e. Approval of Minutes of the Regular Meeting held May 21, 2024. f. Approval of Amendments to Resolution 2024-24 A Resolution of the City Council of the City of Yreka, California, Requesting the Board of Supervisors of the County of Siskiyou to Consolidate a General Municipal Election with the Statewide General Election to be held on November 5, 2024.

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Recommended City Council Action: Motion to Adopt the Consent Agenda of the City Council of the City of Yreka as presented.

8. OLD BUSINESS:

City Manager/City Attorney
a. Agenda Title: Approval of a Resolution to Place a Ballot Measure Before the Voters on the November 5, 2024, General Election to Approve a 1% Transactions and Use Tax; Finding Exemption from CEQA.

Additional streams of revenue are needed for City general government services. This includes the necessary staffing, equipment and the physical improvements associated with the fire department. A general tax would not be earmarked for fire safety issues and could be used for any general use of the city.

Recommended City Council Action: Approval of Resolution 2024-29 A Resolution of the City Council of the City of Yreka, California, (1) on Its Own Motion, Calling an Election for November 5, 2024, to Consider an Ordinance on a Proposed One Percent Transactions and Use Tax to be Submitted to the Electors of the City of Yreka, (2) Requesting Consolidation of that Election with the Statewide General Election on the same date, (3) Directing the City Attorney to Prepare an Impartial Analysis of the Measure; and (4) Finding that the Adoption of this Resolution is Exempt from CEQA.

9. PUBLIC HEARINGS: (none)
Public Hearing Protocol:
i. Mayor will describe the purpose of the Public Hearing. ii. City Staff will provide the Staff Report.
iii. City Staff will respond to questions from the City Council. iv. Mayor will open the Public Hearing.
v. Public wanting to comment will come to the podium, provide the City Clerk with their name and address, and provide their comments.
vi. Mayor will close the Public Hearing.
vii. City Council will deliberate and act on the item.

10. NEW BUSINESS: (none)

11. CITY MANAGER/STAFF REPORTS:

City Manager and Staff may make brief announcements or reports at this time.

12. MAYOR/COUNCILMEMBERS REPORTS, STATEMENTS AND REQUESTS:

AB 1234* Conference and Meeting Report (verbal, if any) *(In accordance with AB 1234, Councilmembers shall make a brief report or file a written report on any meeting/event/conference attended at City expense.) Members of the Council may make brief announcements, reports, or request staff to report to the Council on any matter at a subsequent meeting.

13. ADJOURNMENT:

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In compliance with the requirements of the Brown Act, notice of this meeting has been posted in a publicly accessible place, 72 hours in advance of the meeting.

Public Hearings: If you wish to challenge in court any of the matters on an agenda for which a public hearing is to be conducted, you may be limited to raising only those issues which you (or someone else) raised orally at the public hearing or in written correspondence received by the City at or before the hearing. Any person seeking to challenge a City Council decision made as a result of a proceeding in which by law a hearing is required to be given, evidence is required to be taken, and the discretion in the determination of facts is vested in the City Council, shall be required to commence that action 90 days following the date on which the decision becomes final as provided in Code of Civil Procedure Section 1094.6. Please refer to Code of Civil Procedure 1094.6 to determine how to calculate when a decision becomes “final.”
"CHALLENGING DECISIONS OF CITY ENTITIES The time limit within which to commence any lawsuit or legal challenge to any quasi-adjudicative decision made by the City of Yreka is governed by Section 1094.6 of the Code of Civil Procedure, unless a shorter limitation period is specified by any other provision, including without limitation Government Code section 65009 applicable to many land use and zoning decisions, Government Code section 66499.37 applicable to the Subdivision Map Act, and Public Resources Code section 21167 applicable to the California Environmental Quality Act (CEQA). Under Section 1094.6, any lawsuit or legal challenge to any quasi-adjudicative decision made by the City must be filed no later than the 90th day following the date on which such decision becomes final. Any lawsuit or legal challenge, which is not filed within that 90-day period, will be barred. Government Code section 65009 and 66499.37, and Public Resources Code section 21167, impose shorter limitations periods and requirements, including timely service in addition to filing. If a person wishes to challenge the above actions in court, they may be limited to raising only those issues they or someone else raised at the meeting described in this notice, or in written correspondence delivered to the City of Yreka, at or prior to the meeting. In addition, judicial challenge may be limited or barred where the interested party has not sought and exhausted all available administrative remedies." The City of Yreka does not discriminate on the basis of race, color, national origin, religion, age, gender, sexual orientation, disability, or any other legally protected classes in employment or provision of services. In compliance with the Americans with Disabilities Act, those requiring accommodations for this meeting should notify the City Clerk 48 hours prior to the meeting at (530) 841-2386 or by notifying the Clerk at [email protected].

AFFIDAVIT OF NOTIFICATION AND POSTING

STATE OF CALIFORNIA)

COUNTY OF SISKIYOU) SS

CITY OF YREKA)
I, Cyndy Prohaska, City Clerk for the City of Yreka, hereby declare under penalty of perjury that a copy of the above Agenda of the Regular Meeting of the City Council of the City of Yreka, California, was delivered and/or notice by email not less than 72 hours, before the hour of 5:30PM on June 4, 2024 to the members of the governing agency, and caused the agenda to be posted on the City’s website at www.ci.yreka.ca.us and posted at Yreka City Hall, 701 Fourth St., Yreka, California. /s/: Cyndy Prohaska
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Fund Type Fund Fund Description Previous Balance
Receipts /
Debits
Disbursements /
Credits
Cash Balance by
Fund
General-Unrestricted 01 General Operating $ 8,346,163.26 $ 1,317,355.60 $ 756,343.98 $ 8,907,174.88 General-Designated 01 General Oper. - Other - - - 0.00
General-Designated 01 Comm Art - - - 0.00
General-Designated 01 Fire Museum 3,322.35 - - 3,322.35 General-Designated 01 Planning Deposits - - - 0.00
General-Designated 01 Sidewalk in Lieu 39,278.46 - - 39,278.46 General-Designated 01 Parkland Trust 300.00 - - 300.00
General-Designated 01 Police Asset Forfeit 17,089.86 - - 17,089.86 General-Designated 01 Parking Fees - - - 0.00
General-Designated 01 Campbell Tract Redemption - - - 0.00 General-Designated 02 Gifts Donations 24,590.85 - - 24,590.85 General-Designated 02 K-9 Unit - - - 0.00
General-Designated 02 YPD Donated - Hitson 6,145.69 358.15 - 6,503.84 General-Designated 02 YPD Donated - Travellers 741.68 - - 741.68 General-Designated 02 YPD Donated - Teen Fund 3,956.43 - - 3,956.43 General-Restricted 04 Crandell Cash 427,359.24 4,306.71 - 431,665.95 General-Restricted 05 Property Abatement Recovery (136,326.72) - (136,326.72) - General-Designated 08 Grant Projects Reserve 1,448,318.22 51,619.00 1,499,937.22 - General-Designated 08 PERS Pension Liability Reserve - - - 0.00 General-Designated 09 Reserves for Cap. Outlay 584,843.16 - - 584,843.16 General-Designated 10 Capital Outlay (468,354.81) - (468,354.81) - General-Designated 11 Capital Building Project - YPD (149,635.27) - 380.39 (150,015.66) General - All General-Designated 12 Debt Servicing - GF (YPD Bldg) 409,605.48 - 81,835.00 327,770.48 General-Designated 12 Debt Servicing Reserves - GF (YPD Bldg) 200,000.00 - - 200,000.00 General-Designated 90 Payroll Clearing (317,253.16) 739,144.74 778,016.28 (356,124.70) 10,936,353.27 $ Spec. Rev. -Streets 20 Road and Street Funds including HUTA 960,348.08 42,997.78 108,795.93 894,549.93 Spec. Rev. -Streets 21 Local Transportation 775,905.35 63,168.96 - 839,074.31 Streets Spec. Rev. -Streets 24 Fines - Traffic Safety 229,441.19 5,338.30 11,234.91 223,544.58 1,957,168.82 $ Special Revenue 30 Fire Assessment Spec. Rev 1,184,416.78 43,503.93 15,250.23 1,212,670.48 Special Revenue 31 Landfill Access Fee - Debt Service 61,212.85 20,330.91 2,450.22 79,093.54 Special Revenues Special Revenue 32 Developer Impact Fees 259,622.34 141,300.66 - 400,923.00 $ 1,692,687.02 Solid Waste 51 Solid Waste Capital Projects (194,700.85) 194,700.85 225,231.71 (225,231.71) Solid Waste Special Grants 60 Spec Grants Capital Outlay 2,598,448.89 83,771.08 54,344.99 2,627,874.98 Special Grants Special Grants 65 Community Development Grants 927,793.56 9,947.96 2,869.92 934,871.60 SpecialOperating 67 SUMIT Operating 462,438.56 - - 462,438.56 $ 4,025,185.14 Water Enterprise 70 Water Operating (1,048,931.94) 232,417.36 241,170.83 (1,057,685.41) Water Enterprise 71 Water Capital Projects 1,528,239.78 - 56,995.68 1,471,244.10 Water Enterprise 72 Water Debt Servicing 854,915.24 - 66,801.41 788,113.83 Water Enterprise 72 USDA COPS 2010 300,000.00 - - 300,000.00 Water Enterprise Water Enterprise 74 Water Reserves 2,962,628.25 55,124.74 3,017,752.99 - $ 4,519,425.51 Sewer Enterprise 80 Sewer Operating (710,681.95) 259,446.40 193,043.78 (644,279.33) Sewer Enterprise 81 Sewer Capital Outlay 201,000.13 - 28,462.46 172,537.67 Sewer Enterprise 82 Sewer Debt Servicing (57,854.08) - - (57,854.08) Sewer Enterprise 82 USDA COPS 2003 610,000.00 - - 610,000.00 Enterprise-Sewer Sewer Enterprise 84 Sewer Reserves 3,911,879.56 29,803.17 3,941,682.73 - $ 4,022,086.99 Agency
Agency 92 Agency SUMIT - Cash 3,717.17 - - 3,717.17 $ 3,717.17 COLUMN TOTALS $ 26,259,983.63 $ 3,294,636.30 $ 2,623,227.72 $ 26,931,392.21 $ 27,156,623.92 -
BANK RECAPITULATION PER BANK Market Value Unrealized Gain PER LEDGER L.A.I.F. 0.861% 21,074,345.50 20,803,022.03 (271,323.47) Pershing Bank - CD & Treas Investments 3,187,000.00 3,165,052.06 (21,947.94) Pershing Bank - Cash 13,046.31
Petty Cash Drawers 1,200.00
YVFD Petty Cash -
Banner Bank (DDA for Bank Anticipation Note -
MB SUMIT Operating x2233 464,988.65
MB SUMIT Asset Forfeiture X4281 3,707.34
Mechanics Bank - ZBA x6830 -
Mechanics Bank - MM x6505 501,908.28
Mechanics Bank - 01015102 2,085,384.21
TOTAL PER BANK 27,331,580.29

ADJUSTMENTS
Less Outstanding Checks MB (387,315.59)
Less Outstanding Checks SVB SUMIT (2,550.09)
Interest CR (GL ) February 2024 (12.45)
Transfer 4/30 - Posted 5/1 at Bank 1,512.40
Transfer 4/30 - Posted 5/2 at Bank 5,451.32
Aflac 72.32
Voided Check Cashed 1,600.00
BRMS 19.48
Health 0.02
Building Deposit (6,468.00)
Unreconciled Difference 1,243.97
Taxes Receivable 1,212.96
Mechanics Money Market (1,908.11)
MBSC Interest - Sept (13,046.31)
TOTAL PER LEDGER 26,931,392.21 26,931,392.21
(0.00)
Corey Middleton, City Mayor
Emily Aldrich, Finance Director

CITY OF YREKA

REPORT ON CASH TO THE CITY COUNCIL
Apr-2024
Yreka City Council Agenda
June 4, 2024

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2023-2024 Operating Budget of Revenue and Expenditures
with Year to Date Actual Results March 31, 2024
Fund AnalysisMajor Grp Fund 2 Adopted Operating Budget Year to Date 3 Adopted Operating Budget Year to Date 4 Operating Budget Net Actual
Year to Date
Current Cash
Balance
Investment in LAIF 00 - - - - - - -
General Operating 01 10,026,053.00 10,031,053.00 8,140,350.03 9,969,884.10 9,964,884.10 8,405,369.07 (265,019.04) 66,168.90 8,967,165.55 General Operating Fund 10,031,053.00 10,026,053.00 8,140,350.03 9,969,884.10 9,964,884.10 8,405,369.07 66,168.90 (265,019.04) 8,967,165.55 Gifts Donations 02 - - 1,022.26 1,500.00 1,500.00 3,667.78 (2,645.52) (1,500.00) 35,792.80 Trusts -Crandell-Stewart 04 - - 12,068.56 2,200.00 2,200.00 2,236.58 9,831.98 (2,200.00) 431,665.95 Property Abatement 05 - - 2,576.45 - 10,000.00 170,261.96 (167,685.51) (10,000.00) (136,326.72) General Fund Reserves 08 - - 57,649.42 - - 12,724.00 44,925.42 - 1,499,937.22 Reserves for Cap. Outlay 09 180,000.00 180,000.00 180,545.27 513,535.00 513,535.00 513,535.00 (333,535.00) (332,989.73) 584,843.16 Capital Outlay 10 20,000.00 20,000.00 (180,000.00) 95,000.00 95,000.00 290,557.75 (75,000.00) (470,557.75) (468,354.81) Construction Fund 11 - - 30,637.55 - 163,936.31 - (133,298.76) - (150,015.66)General Fund Debt Servicing 12 126,670.00 126,670.00 126,670.00 126,670.00 126,670.00 103,946.25 - 22,723.75 527,770.48Payroll Clearing 90 - - - - 148,915.00 - (148,915.00) - (356,124.70) General Fund - Restricted or Designated 326,670.00 326,670.00 231,169.51 738,905.00 748,905.00 1,409,780.63 (422,235.00) (1,178,611.12) 1,969,187.72 Total General Fund 10,352,723.00 10,357,723.00 8,371,519.54 10,708,789.10 10,713,789.10 9,815,149.70 (356,066.10) (1,443,630.16) 10,936,353.27 Gas Tax & Traffic Cong. 20 1,167,948.01 1,167,948.01 1,126,084.43 1,167,948.01 1,167,948.01 634,995.17 491,089.26 - 894,549.93 Local Transportation 21 200,000.00 200,000.00 218,305.49 200,000.00 200,000.00 201,092.00 - 17,213.49 839,074.31Fines - Traffic Safety 24 74,480.66 74,480.66 78,080.15 74,480.66 74,480.66 56,933.71 - 21,146.44 223,544.58 Road, Street & Transit - Restricted 1,442,428.67 1,442,428.67 1,422,470.07 1,442,428.67 1,442,428.67 893,020.88 529,449.19 - 1,957,168.82 Total Road, Streets and Transit 1,442,428.67 1,442,428.67 1,422,470.07 1,442,428.67 1,442,428.67 893,020.88 529,449.19 - 1,957,168.82 Fire Assessment Spec. Rev 30 348,000.00 348,000.00 323,650.15 205,726.24 205,726.24 341,729.40 142,273.76 (18,079.25) 1,212,670.48 Landfill Access Fee - Debt Service 31 240,000.00 240,000.00 200,966.80 240,000.00 240,000.00 198,752.81 - 2,213.99 79,093.54 Developer Impact Fees 32 26,000.00 26,000.00 161,885.44 9,500.00 9,500.00 - 16,500.00 161,885.44 400,923.00 Special Revenue - Restricted 614,000.00 614,000.00 686,502.39 455,226.24 455,226.24 540,482.21 158,773.76 146,020.18 1,692,687.02 Total Special Revenue 614,000.00 614,000.00 686,502.39 455,226.24 455,226.24 540,482.21 158,773.76 146,020.18 1,692,687.02 Spec Grants Capital Outlay 60 4,096,535.00 4,096,535.00 1,360,438.43 4,489,650.00 4,489,650.00 593,950.45 (393,115.00) 766,487.98 2,627,874.98Community Development Grants 65 1,063,662.00 1,063,662.00 348,940.01 1,515,000.00 1,515,000.00 60,070.11 (451,338.00) 288,869.90 934,871.60 SUMIT Operating Fund 67 - - 4.96 218,000.00 218,000.00 5,311.73 (218,000.00) (5,306.77) 462,438.56Special Grants - Capital Projects 5,160,197.00 5,160,197.00 1,709,383.40 6,222,650.00 6,222,650.00 659,332.29 (1,062,453.00) 1,050,051.11 4,025,185.14Special Grants - Operating & Capital Projects 5,160,197.00 5,160,197.00 1,709,383.40 6,222,650.00 6,222,650.00 659,332.29 (1,062,453.00) 1,050,051.11 4,025,185.14 Solid Waste Capital Projects 51 410,000.00 - - - 410,000.00 225,231.71 (225,231.71) - (225,231.71) Solid Waste 410,000.00 - - - 410,000.00 225,231.71 (225,231.71) - (225,231.71) Solid Waste - 410,000.00 - - 410,000.00 225,231.71 - (225,231.71) (225,231.71) Water Operating 70 3,700,811.98 3,700,811.98 1,758,367.81 3,700,811.98 3,700,811.98 2,501,439.45 (743,071.64) - (1,057,685.41) Water Capital Projects 71 3,565,779.00 3,565,779.00 2,475,428.72 3,419,968.00 3,419,968.00 2,263,280.59 212,148.13 145,811.00 1,471,244.10 Water Debt Servicing 72 356,576.92 356,576.92 349,076.92 349,076.92 349,076.92 61,978.42 287,098.50 7,500.00 1,088,113.83 Water Reserves 74 (2,030,615.18) (2,030,615.18) (1,461,371.49) - - - (1,461,371.49) (2,030,615.18) 3,017,752.99 Water Enterprise 5,592,552.72 5,592,552.72 3,121,501.96 7,469,856.90 7,469,856.90 4,826,698.46 (1,877,304.18) (1,705,196.50) 4,519,425.51 Sewer Operating 80 3,160,288.95 3,160,288.95 1,551,474.21 3,160,288.95 3,160,288.95 1,887,212.49 (335,738.28) - (644,279.33) Sewer Capital Outlay 81 8,210,203.00 8,210,203.00 2,157,927.07 8,210,203.00 8,210,203.00 3,234,290.41 (1,076,363.34) - 172,537.67 Sewer Debt Servicing 82 449,538.50 449,538.50 807,538.50 444,407.50 444,407.50 294,387.50 513,151.00 5,131.00 552,145.92 Sewer Reserves 84 (1,073,712.98) (1,073,712.98) (1,013,420.26) - - - (1,073,712.98) (1,013,420.26) 3,941,682.73 Sewer Enterprise Fund 10,746,317.47 10,746,317.47 3,503,519.52 11,814,899.45 11,814,899.45 5,415,890.40 (1,068,581.98) (1,912,370.88) 4,022,086.99 Total Enterprise Funds 16,338,870.19 16,338,870.19 6,625,021.48 19,284,756.35 19,284,756.35 10,242,588.86 (2,945,886.16) (3,617,567.38) 8,541,512.50SUMIT Agency Trust - Cash 92 - - - - - - - - 3,717.17 Agency Funds - - - - - - - - 3,717.17 \
Total Agency Funds - - - - - - - - 3,717.17
All Funds Combined 33,913,218.86 33,908,218.86 18,814,896.88 38,113,850.36 38,118,850.36 22,150,573.94 (4,205,631.50) (3,335,677.06) 26,931,392.21 Excess of Rev over Exp.-Surplus/
R E V E N U E E X P E N S E (Deficit)
Approval:______________________________________________________Corey Middleton, Mayor Yreka City Council Agenda
5/24/2024 3:55 PM
June 4, 2024

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City of Yreka Financial Statement Groupings
Summary FY 23-24 YTD Fiscal Performance
as of April 30, 2024
ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt

1. GENERAL FUNDSRevenue
801 REVENUE: PROP TAXES 1,383,425.00 1,383,425.00 1,355,773.17 -27,651.83807 MVLF IN LIEU 740,000.00 397,018.78 -342,981.22 740,000.00810 SALES TAX 4,363,000.00 4,363,000.00 2,846,660.40 -1,516,339.60813 REVENUE: TOT TAXES 1,200,000.00 700,449.52 -499,550.48 1,200,000.00814 REVENUE: FRANCHISE FEES 300,000.00 296,127.46 -3,872.54 300,000.00815 REVENUE - LICENSES AND PERMITS 260,700.00 319,912.79 59,212.79 260,700.00825 REVENUE - FINES & FORFEITURES 250.00 -485.42 -735.42 250.00830 REVENUE - USE OF MONEY & PROPERTY 160,800.00 583,372.28 422,572.28 160,800.00850 REVENUE - INTERGOVERNMENTAL 1,099,616.50 1,099,616.50 1,196,812.40 97,195.90870 REVENUE - USER FEES AND CHARGES 65,150.00 113,553.80 48,403.80 65,150.00880 ICA ALLOCATION 573,781.50 432,000.00 -141,781.50 573,781.50882 REVENUE - OTHER 6,000.00 130,324.36 119,324.36 11,000.00883 GAIN (LOSS) ON SALE OF ASSETS 200,000.00 0.00 -200,000.00 200,000.00898 INTERFUND TRANSFERS 0.00 0.00 0.00 0.00

1. GENERAL FUNDS Revenue Totals 10,352,723.00 10,357,723.00 8,371,519.54 -1,986,203.46Expense 100 MAYOR, COUNCIL, CITY MANAGER, CLERK 646,797.14 664,297.14 428,683.51 235,613.63110 EXP. GENERAL GOVERNMENT 998,187.34 1,370,894.55 -390,207.21 980,687.34130 PUBLIC SAFETY CODE ENFORCEMENT 171,805.57 264,131.00 -92,325.43 171,805.57 Friday, May 24, 2024 Page 1 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
200 PUBLIC SAFETY - POLICE 4,458,899.93 4,458,899.93 3,541,769.08 917,130.85210 PUBLIC SAFETY - FIRE 777,358.21 434,148.78 348,209.43 782,358.21215 PUBLIC SAFETY - HAZARD MITIGATION 0.00 6,390.03 -6,390.03 0.00220 PLANNING AND DEVELOPMENT 1,225,012.66 1,225,012.66 681,384.52 543,628.14300 PUBLIC WORKS - ENGINEERING AND ADMIN 108,270.72 61,699.43 46,571.29 108,270.72350 PUBLIC WORKS - MECHANICAL MAINT (ELIM) 0.00 485,446.98 -485,446.98 0.00370 PUBLIC WORKS - SERVICE CENTER (ELIM) 0.00 32,152.36 -32,152.36 0.00400 CULTURAL & REC - PARKS AND REC 512,161.86 302,040.59 210,121.27 512,161.86600 COMMUNITY DEVELOPMENT 0.00 77,335.61 -77,335.61 0.00645 CAPITAL OUTLAY 75,000.00 411,335.34 -336,335.34 75,000.00740 PRINCIPAL ON LT DEBT 37,000.00 37,000.00 0.00 37,000.00745 INTEREST ON LT DEBT 89,670.00 66,946.25 22,723.75 89,670.00760 INTERFUND TRANSFERS 1,608,625.67 1,608,625.67 0.00 1,608,625.67966 CAPITAL LEASES 0.00 5,166.00 -5,166.00 0.00

1. GENERAL FUNDS Expense Totals 10,708,789.10 10,713,789.10 9,815,149.70 898,639.401. GENERAL FUNDS Net Position Change -356,066.10 -356,066.10 -1,443,630.16 -1,087,564.06 Friday, May 24, 2024 Page 2 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 1. GENERAL FUNDS (1131 detail records)2. STREETS FUNDSRevenue 825 REVENUE - FINES & FORFEITURES 15,000.00 15,000.00 14,677.41 -322.59830 REVENUE - USE OF MONEY & PROPERTY 6,500.00 57,619.05 51,119.05 6,500.00850 REVENUE - INTERGOVERNMENTAL 627,900.00 568,144.94 -59,755.06 627,900.00887 REVENUE: INKIND 11,000.00 0.00 -11,000.00 11,000.00898 INTERFUND TRANSFERS 782,028.67 782,028.67 0.00 782,028.67

2. STREETS FUNDS Revenue Totals 1,442,428.67 1,442,428.67 1,422,470.07 -19,958.60Expense 300 PUBLIC WORKS - ENGINEERING AND ADMIN 84,844.99 84,844.99 45,210.57 39,634.42310 PUBLIC WORKS - STREET MAINTENANCE 613,255.50 441,009.04 172,246.46 613,255.50311 PUBLIC WORKS - STREET SWEEPING 106,813.12 47,537.13 59,275.99 106,813.12312 PUBLIC WORKS - STREET LIGHTING 81,024.54 33,976.89 47,047.65 81,024.54313 PUBLIC WORKS - WEED CONTROL STREETS 7,543.04 893.56 6,649.48 7,543.04314 PUBLIC WORKS - PUBLIC PARKING LOTS 1,959.91 469.37 1,490.54 1,959.91315 PUBLIC WORKS - PUBLIC PARKING LOTS 0.00 0.00 3,182.83 -3,182.83320 PUBLIC WORKS - TRAFFIC SAFETY 74,480.66 56,933.71 17,546.95 74,480.66340 TRANSPORTATION 200,000.00 201,092.00 -1,092.00 200,000.00390 PUBLIC WORKS - STORM DRAINS 182,506.91 62,715.78 119,791.13 182,506.91645 CAPITAL OUTLAY 90,000.00 0.00 90,000.00 90,000.00

2. STREETS FUNDS Expense Totals 1,442,428.67 1,442,428.67 893,020.88 549,407.792. STREETS FUNDS Net Position Change 0.00 0.00 529,449.19 529,449.19 Friday, May 24, 2024 Page 3 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 2. STREETS FUNDS (308 detail records)3. SPECIAL REVENUE FUNDSRevenue 811 OTHER TAXES 330,000.00 330,000.00 288,080.58 -41,919.42815 REVENUE - LICENSES AND PERMITS 26,000.00 154,663.08 128,663.08 26,000.00830 REVENUE - USE OF MONEY & PROPERTY 18,000.00 42,791.93 24,791.93 18,000.00870 REVENUE - USER FEES AND CHARGES 240,000.00 200,966.80 -39,033.20 240,000.00

3. SPECIAL REVENUE FUNDS Revenue Totals 614,000.00 614,000.00 686,502.39 72,502.39Expense 100.3 COLLECTION EXPENSE 65,000.00 65,000.00 23,752.81 41,247.19 210 PUBLIC SAFETY - FIRE 15,000.00 46,273.86 -31,273.86 15,000.00645 CAPITAL OUTLAY 100,000.00 219,850.34 -119,850.34 100,000.00740 PRINCIPAL ON LT DEBT 196,586.16 181,914.32 14,671.84 196,586.16745 INTEREST ON LT DEBT 69,140.08 68,690.88 449.20 69,140.08760 INTERFUND TRANSFERS 9,500.00 0.00 9,500.00 9,500.00

3. SPECIAL REVENUE FUNDS Expense Totals 455,226.24 455,226.24 540,482.21 -85,255.973. SPECIAL REVENUE FUNDS Net Position Change 158,773.76 158,773.76 146,020.18 -12,753.58 Friday, May 24, 2024 Page 4 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 3. SPECIAL REVENUE FUNDS (43 detail records)4. CAPITAL & CDBG GRANTSRevenue 830 REVENUE - USE OF MONEY & PROPERTY 600.00 600.00 27,299.26 26,699.26850 REVENUE - INTERGOVERNMENTAL 3,133,000.00 755,487.14 -2,377,512.86 3,133,000.00882 REVENUE - OTHER 100,000.00 100,000.00 0.00 100,000.00898 INTERFUND TRANSFERS 1,926,597.00 1,926,597.00 826,597.00 -1,100,000.00

4. CAPITAL & CDBG GRANTS Revenue Totals 5,160,197.00 5,160,197.00 1,709,383.40 -3,450,813.60Expense 220 PLANNING AND DEVELOPMENT 0.00 0.00 20,702.50 -20,702.50600 COMMUNITY DEVELOPMENT 395,000.00 210,349.98 184,650.02 395,000.00645 CAPITAL OUTLAY 5,827,650.00 5,827,650.00 428,279.81 5,399,370.19

4. CAPITAL & CDBG GRANTS Expense Totals 6,222,650.00 6,222,650.00 659,332.29 5,563,317.714. CAPITAL & CDBG GRANTS Net Position Change -1,062,453.00 -1,062,453.00 1,050,051.11 2,112,504.11 Friday, May 24, 2024 Page 5 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 4. CAPITAL & CDBG GRANTS (187 detail records)5. WATER FUNDSRevenue 830 REVENUE - USE OF MONEY & PROPERTY 80,000.00 80,000.00 231,289.99 151,289.99850 REVENUE - INTERGOVERNMENTAL 2,650,000.00 260,616.79 -2,389,383.21 2,650,000.00870 REVENUE - USER FEES AND CHARGES 4,169,273.72 2,629,595.18 -1,539,678.54 4,169,273.72898 INTERFUND TRANSFERS -1,306,721.00 0.00 1,306,721.00 -1,306,721.00

5. WATER FUNDS Revenue Totals 5,592,552.72 5,592,552.72 3,121,501.96 -2,471,050.76Expense 100.3 COLLECTION EXPENSE 353,852.41 353,852.41 263,931.38 89,921.03300.1 ENGINEERING 399,218.30 170,068.47 229,149.83 399,218.30 500 WATER DISTRIBUTION EXPENSE 1,186,227.05 1,186,227.05 465,170.42 721,056.63510 WATER TREATMENT AND CONSERVATION 1,480,260.01 1,100,999.38 379,260.63 1,480,260.01 510.1 COST OF POWER AND WATER 297,670.00 267,631.67 30,038.33 297,670.00 645 CAPITAL OUTLAY 3,480,000.00 3,480,000.00 2,180,187.98 1,299,812.02690 CAPITALIZATION OF ASSETS -764,000.00 82,730.74 -846,730.74 -764,000.00740 PRINCIPAL ON LT DEBT 225,642.76 225,642.76 0.00 225,642.76745 INTEREST ON LT DEBT 123,434.16 61,978.42 61,455.74 123,434.16760 INTERFUND TRANSFERS 375,000.00 0.00 375,000.00 375,000.00799 ICA EXPENSE 312,552.21 234,000.00 78,552.21 312,552.21

5. WATER FUNDS Expense Totals 7,469,856.90 7,469,856.90 4,826,698.46 2,643,158.445. WATER FUNDS Net Position Change -1,877,304.18 -1,877,304.18 -1,705,196.50 172,107.68 Friday, May 24, 2024 Page 6 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 5. WATER FUNDS (394 detail records)6. SEWER FUNDSRevenue 830 REVENUE - USE OF MONEY & PROPERTY 95,000.00 95,000.00 161,385.01 66,385.01850 REVENUE - INTERGOVERNMENTAL 5,500,000.00 761,945.07 -4,738,054.93 5,500,000.00870 REVENUE - USER FEES AND CHARGES 3,835,096.47 2,575,214.30 -1,259,882.17 3,835,096.47882 REVENUE - OTHER 0.00 4,975.14 4,975.14 0.00898 INTERFUND TRANSFERS 1,316,221.00 1,316,221.00 0.00 -1,316,221.00

6. SEWER FUNDS Revenue Totals 10,746,317.47 10,746,317.47 3,503,519.52 -7,242,797.95Expense 100.3 COLLECTION EXPENSE 372,518.41 372,518.41 257,233.93 115,284.48300.1 ENGINEERING 358,029.30 164,540.67 193,488.63 358,029.30510.1 COST OF POWER AND WATER 277,400.00 211,669.17 65,730.83 277,400.00 550 WASTEWATER COLLECTION EXPENSE 772,375.75 256,263.37 516,112.38 772,375.75560 WASTEWATER TREATMENT EXPENSE 1,128,736.20 1,128,736.20 799,505.35 329,230.85645 CAPITAL OUTLAY 7,825,203.00 3,212,389.41 4,612,813.59 7,825,203.00690 CAPITALIZATION OF ASSETS 0.00 0.00 21,901.00 -21,901.00740 PRINCIPAL ON LT DEBT 230,000.00 140,000.00 90,000.00 230,000.00745 INTEREST ON LT DEBT 214,407.50 154,387.50 60,020.00 214,407.50760 INTERFUND TRANSFERS 375,000.00 0.00 375,000.00 375,000.00799 ICA EXPENSE 261,229.29 198,000.00 63,229.29 261,229.29

6. SEWER FUNDS Expense Totals 11,814,899.45 11,814,899.45 5,415,890.40 6,399,009.056. SEWER FUNDS Net Position Change -1,068,581.98 -1,068,581.98 -1,912,370.88 -843,788.90 Friday, May 24, 2024 Page 7 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 6. SEWER FUNDS (267 detail records)7. LANDFILL FUNDSRevenue 850 REVENUE - INTERGOVERNMENTAL 0.00 410,000.00 0.00 -410,000.00

7. LANDFILL FUNDS Revenue Totals 0.00 410,000.00 0.00 -410,000.00Expense 645 CAPITAL OUTLAY 0.00 410,000.00 225,231.71 184,768.29

7. LANDFILL FUNDS Expense Totals 0.00 410,000.00 225,231.71 184,768.297. LANDFILL FUNDS Net Position Change 0.00 0.00 -225,231.71 -225,231.71 Friday, May 24, 2024 Page 8 of 9
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ACCOUNT DESCRIPTION Adopted Bdgt Current Period Favorable or (Unfavorable)
Revised Operating
Bdgt
Summary for 'Auditor Fund' = 7. LANDFILL FUNDS (2 detail records) Grand Total 4,205,631.50 4,205,631.50 3,560,908.77 -644,722.73 Friday, May 24, 2024 Page 9 of 9
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Settlement Account Par Book Market Interest Maturity Market Date Investment Number Amount Value Value Rate % Date Value % Certificates of DepositVarious Multi-Bank Securities, Inc - PERSHING BANK *** RMB-034398 3,187,000.00 3,187,000.00 3,164,961.45 1.708% 0-5 years 99.31% Cash and Equivalents
3/31/2024 Local Agency Investment Fund - LAIF *** 98-47-996 21,349,870.89 21,349,870.89 20,939,119.91 3.929% NONE 98.08% 3/31/2024 Multi-Bank Securities, Inc - PERSHING BANK *** - Cash RMB-034398 31,270.64 31,270.64 31,270.64 0.000% NONE N/A 3/31/2024 Mechanics Bank- Checking xxxxxxx5102 1,193,170.94 1,193,170.94 1,193,170.94 0.010% NONE 100.00% 3/31/2024 Mechanics Bank-ZBA Credit Card Payments xxxxxxx6830 - - - 0.000% NONE N/A 3/31/2024 Mechanics Bank-SUMIT Non Adjudicated xxxxxxx4281 3,707.34 3,707.34 3,707.34 0.010% 100.00% 3/31/2024 Mechanics Bank-SUMIT Operating xxxxxxx2233 464,988.65 464,988.65 464,988.65 0.000% NONE 100.00% 3/31/2024 Mechanics Bank - Money Market xxxxxxx6505 505,299.28 505,299.28 505,299.28 3.040% NONE 100.00% 3/31/2024 Petty Cash - City Departments 1,200.00 1,200.00 1,200.00 NONE 100.00% TOTAL CASH AND INVESTMENTS 26,736,507.74 $ 26,736,507.74 $ 26,303,718.21 $ 432,789.53 $ *** See supplemental data on Multi Bank Securities and LAIF Investment maturities, investment portfolio mix and yield Emily Aldrich, Finance Director
Approved by motion of the Yreka City Council at its meeting held June 4, 2024Corey Middleton, Mayor Rhetta Hogan, Elected City Treasurer

QUARTERLY INVESTMENT REPORT
March 31, 2024
The instruments of investments used this quarter are in direct relationship with the City's investment policy. It is the opinion of the Finance Diretor and City Treasurer that the next six (6) months expenditures will be met.

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Corey Middleton, Mayor
Paul McCoy, Mayor Pro tempore
Colleen Baker, Councilmember
Drake Davis, Councilmember
Duane Kegg, Councilmember
Jason Ledbetter, City Manager
Rhetta Hogan, Asst. City Manager
Emily Aldrich, Finance Director
Matthew Bray, Public Works Director
John Elsnab, Human Resources Director
Mark Gilman, Police Chief
Andrew Jared, City Attorney
Jerry Lemos, Fire Chief
Juliana Lucchesi, Community Dev. Director
Cyndy Prohaska, City Clerk

YREKA CITY COUNCIL SPECIAL MEETING MINUTES
Thursday, May 21, 2024, at 5:30 PM
Yreka City Council Chamber, 701 Fourth Street, Yreka, CA 96097 Phone 530-841-2386, Facsimile 530-842-4836, email: [email protected] Regular Meetings of the Yreka City Council are held the 1st and 3rd Tuesday of every month.

The full agenda packet can be found on the City’s website at www.ci.yreka.ca.us/AgendaCenter. Copies of all staff reports and documents subject to disclosure that relate to any item of business referred to on the agenda are available for public inspection 72 hours before each regularly scheduled meeting at the City Clerk’s office at City Hall, located at 701 4th St, Yreka, California during normal business hours. Any writing that is subject to disclosure that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at the City Clerk’s office during normal business hours.

Materials distributed to a majority of councilmembers less than 72 hours before a meeting will be available for public inspection on the City’s website at www.ci.yreka.ca.us/AgendaCenter.

Please note the following change to the City’s public comment procedures: Unless a Councilmember is participating in the meeting remotely pursuant to AB 2449, remote public comment will not be accepted.

Public comment may be provided in-person or via email, as set forth below. Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments by 3:00 p.m. to the City Clerk prior to the meeting or to attend the meeting in person." Written comments will be distributed to the Councilmembers but will not be read aloud at the meeting.

1. CALL TO ORDER AND PLEDGE OF ALLEGIANCE:

The meeting was called to order at 5:34 pm.

2. PUBLIC COMMENT:

Public participation is limited to those items listed on the agenda.

If your comments do not concern an item listed on this Agenda, please address the City Council at the next regular meeting.

The City requests that persons addressing the City Council refrain from making personal, slanderous, profane, or disruptive remarks.

Councilmembers, when recognized by the Mayor, may ask questions of presenter but no action may be taken by the City Council during the public comment section of the meeting. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda.

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June 4, 2024

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• Please speak into the microphone from the podium. The podium electronically adjusts up and down to accommodate speaker.
• Please state your name for the record prior to providing your comments. • Please address the Council as a whole.
• If you have documents to present, please provide a minimum of seven (7) copies. These become a public record.
• Please limit your remarks to five (5) minutes.
• Since Council is unable to take action on issues not on the agenda, your matter may be referred to staff for follow up or be placed on a future agenda.

Public comment period is not intended to be a “Question and Answer” period or conversations with the Council or City staff.

No public comment was received.

3. CLOSED SESSION:

The City Council will recess to Closed Session to discuss the following item(s). At the conclusion of the Closed Session, Open Session will reconvene and reportable action, if any, will be announced:
a. Conference with legal counsel – anticipated litigation (Govt C §54956.9(d)(4)) - Number of cases: 1

4. RETURN TO OPEN SESSION:

Announcement of any action taken by the City Council in Closed Session required by the Ralph M. Brown Act. (Government Code § 54950 et. seq.)
There was no reportable action.

5. ADJOURNMENT:

The meeting was adjourned at 6:04 pm.
____________________________
Corey Middleton, Mayor
Minutes approved by City Council
Motion on June 4, 2024
__________________________
Cyndy Prohaska, City Clerk
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Corey Middleton, Mayor
Paul McCoy, Mayor Pro tempore
Colleen Baker, Councilmember
Drake Davis, Councilmember
Duane Kegg, Councilmember
Jason Ledbetter, City Manager
Rhetta Hogan, Asst. City Manager
Emily Aldrich, Finance Director
Matthew Bray, Public Works Director
John Elsnab, Human Resources Director
Mark Gilman, Police Chief
Andrew Jared, City Attorney
Jerry Lemos, Fire Chief
Juliana Lucchesi, Community Dev. Director
Cyndy Prohaska, City Clerk

YREKA CITY COUNCIL MEETING MINUTES
May 21, 2024
Regular Session: 6:30 PM
Yreka City Council Chamber, 701 Fourth Street, Yreka, CA Phone 530-841-2386, Facsimile 530-842-4836, email: [email protected] Regular Meetings of the Yreka City Council are held the 1st and 3rd Tuesday of every month.

The full agenda packet can be found on the City’s website at www.ci.yreka.ca.us/AgendaCenter. Copies of all staff reports and documents subject to disclosure that relate to any item of business referred to on the agenda are available for public inspection 72 hours before each regularly scheduled meeting at the City Clerk’s office at City Hall, located at 701 4th St, Yreka, California during normal business hours. Any writing that is subject to disclosure that relates to an agenda item for open session distributed less than 72 hours prior to the meeting will be available for public inspection at the City Clerk’s office during normal business hours.

Materials distributed to a majority of councilmembers less than 72 hours before a meeting will be available for public inspection on the City’s website at www.ci.yreka.ca.us/AgendaCenter.

Please note the following change to the City’s public comment procedures: Unless a Councilmember is participating in the meeting remotely pursuant to AB 2449, remote public comment will not be accepted.

Public comment may be provided in-person or via email, as set forth below. Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments by 3:00 p.m. to the City Clerk prior to the meeting or to attend the meeting in person." Written comments will be distributed to the Councilmembers but will not be read aloud at the meeting.

1. 6:30PM CALL TO ORDER REGULAR SESSION AND PLEDGE OF ALLEGIANCE:

The meeting was called to order at 6:30 pm
Motion to Reorder the Agenda to Bring Items 7b, 7c, & 7d to the Front for Further Discussion.

MOTIONED: Councilmember Kegg
SECOND: Councilmember Davis
AYES: Councilmember Kegg, Baker, Davis, Middleton, & McCoy NO’s: -0-
The motion passed.

This meeting is being livestreamed and can be viewed on Siskiyou Media Council’s YouTube Channel https://www.youtube.com/channel/UCzx2GSYFCrgE5przvnzitXQ Yreka City Council Agenda
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Motion to Remove Items 7b,7c & 7d from the Agenda do to Incompleted Applications and to Come Back to Council Once the Applications are Complete.

MOTIONED: Councilmember Baker
SECOND: Councilmember McCoy
AYES: Councilmember Baker, Davis, Middleton, & McCoy
NO’s: Councilmember Kegg
The motion passed.

2. SPECIAL PRESENTATIONS AND/OR ANNOUNCEMENTS:

This time slot is for informational presentations, appointments, or awards to be presented by the City Council or to the City Council.

Yreka Police Department – Sergeant Buker

3. PUBLIC COMMENTS:

Public participation is welcomed and invited at all City Council meetings. This time is set aside for residents to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Regular Agenda. If your comments concern an item noted on the Regular Agenda, please address the Council when that item is open for public comment.

The City requests that persons addressing the City Council refrain from making personal, slanderous, profane, or disruptive remarks.

Councilmembers, when recognized by the Mayor, may ask clarifying questions of presenter but no action may be taken by the City Council during the public comment section of the meeting. Under the Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the posted agenda.

This time is set aside for residents to address the City Council on matters listed on the Consent Agenda as well as other items not included on the Agenda. If your comments concern an item listed under the Public Hearing or New Business sections of the Agenda, please address the Council when that item is open for public comment.
• Please speak into the microphone from the podium. The podium electronically adjusts up and down to accommodate speaker.
• Please state your name for the record prior to providing your comments. • Please address the Council as a whole.
• If you have documents to present, please provide a minimum of seven (7) copies. These become a public record.
• Please limit your remarks to five (5) minutes.
• Since Council is unable to take action on issues not on the agenda, your matter may be referred to staff for follow up or be placed on a future agenda.

The public comment period is not intended to be a “Question and Answer” period or conversations with the Council or City staff.

Public comment was received by: Steve Radford, Dawnmarie Autry, Lorenzo Love, Jan Osborn, Marilyn Anderson, Cindy Hammer, & Wayne Hammer.

4. CONSENT AGENDA:

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June 4, 2024

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All matters listed under the consent agenda are considered routine and non-controversial and will be enacted by one motion unless any member of the Council wishes to remove an item for discussion, a. Approval/ratification of payments issued from April 28, 2024, through May 12, 2024. b. Approval of Minutes for the Special Meeting held May 3, 2024. c. Approval of Minutes of the Regular Meeting held May 7, 2024. d. Approval of Minutes for the Special Meeting held May 14, 2024. e. Adoption of Resolution 2024-27 A Resolution of the City Council of the City of Yreka Adopting a Catastrophic Leave Policy to be Included in the Personnel Policies and Procedures Manual. f. Adoption of Resolution 2024-28 A Resolution of the City Council of the City of Yreka Authorizing the Application for the Permanent Local Housing Allocation Program Non-Entitlement Local Government Competitive Component.
g. Authorization of the Yreka Police Department to accept FLOCK Cameras.

Recommended City Council Action: Motion to Adopt the Consent Agenda of the City Council of the City of Yreka as presented.

Motion to Approve Consent Agenda Items 4a-4d, 4f & 4g only of the City Council of the City of Yreka as presented
MOTIONED: Councilmember Baker
SECOND: Councilmember Middleton
AYES: Councilmembers McCoy, Baker, Kegg, Davis, & Middleton NO’s: -0-
Public comment was received by Louise Gliatto
Motion to Approve Consent Agenda Item 4e of the City Council of the City of Yreka as presented.

MOTIONED: Councilmember McCoy
SECOND: Councilmember Baker
AYES: Councilmembers McCoy, Baker, Kegg, & Middleton
NO’s: Councilmember Davis

5. OLD BUSINESS: (none)

6. PUBLIC HEARINGS: (none)
Public Hearing Protocol:
i. Mayor will describe the purpose of the Public Hearing. ii. City Staff will provide the Staff Report.
iii. City Staff will respond to questions from the City Council. iv. Mayor will open the Public Hearing.
v. Public wanting to comment will come to the podium, provide the City Clerk with their name and address, and provide their comments.
vi. Mayor will close the Public Hearing.
vii. City Council will deliberate and act on the item.

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7. NEW BUSINESS:

Planning Manager
a. Agenda Title: Discussion/Possible Action Regarding Request to Waive the Temporary Use Permit Fee for the Special Event known as “Yreka Elks Lodge Father’s Day Sock Hop”, to be held on June 15th in the parking lot of 401 S. Main Street, APN 054-186-010.

Brandt Phillipe (Event Sponsor), on behalf of the Yreka Elks Lodge #1980, has submitted a request for a fee waiver for a Temporary Use Permit for a Special Event known as the “Yreka Elks Lodge Father’s Day Sock Hop”, proposed to take place in the parking lot of 401 S. Main Street., APN 054-186-010
Recommended City Council Action: Motion to Direct the City Manager to Waive the Temporary Use Permit Fee for the Special Event known as “Yreka Elks Lodge Father’s Day Sock Hop”.

No public comment was received.

Motion to Direct the City Manager to Waive the Temporary Use Permit Fee for the Special Event known as “Yreka Elks Lodge Father’s Day Sock Hop”
MOTIONED: Councilmember Kegg
SECOND: Councilmember Davis
AYES: Councilmember Davis, Kegg, McCoy, Middleton, & Baker NO’s: -0-
The motion passed.
b. Agenda Title: Requests for Street Closures, Fee Waivers, and Consumption of Alcoholic Beverages for the Special Event Known as “Your Body, My Canvas.

Kris Taylor (Event Sponsor) has submitted the attached Special Event Application for the Special Event known as “Your Body, My Canvas”. The event is proposed to take place Friday, September 20th (after the Farmer’s Market), Saturday, September 21, and Sunday, September 22, 2024. Event sponsor requests permission to close downtown Miner Street, a waiver for the cost of a Temporary Use Permit and cost of staff time and equipment required for the event to take place, and approval for the consumption of alcoholic beverages at the event.

Recommended City Council Action: Motion to Direct City Staff to Prepare a Resolution for the Approval of the Request for Street Closures, Fee Waivers, and Consumption of Alcoholic Beverages for the Special Event Known as “Your Body, My Canvas”.

Item removed from agenda. Event Sponser was directed to work with city staff to get the applications completed. Once applications are completed, item can be brought back to council. c. Agenda Title: Requests for Street Closures, Fee Waivers, and Consumption of Alcoholic Beverages for the Special Event known as “Shadows and Illuminations”.

Kris Taylor (Event Sponsor) has submitted the attached Special Event Application for the Special Event known as “Shadows and Illuminations” The event is proposed to take place on Friday, October 25 (after the Farmer’s Market), Sunday, October 26, and Sunday, October 27, 2024. Event Sponsor requests approval for street closures, fee waivers for permits, staff time, and approval for the consumption of alcoholic beverages at the event.

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Recommended City Council Action: Motion to Direct City Staff to Prepare a Resolution for the Approval of the Request for Street Closures, Fee Waivers, and Consumption of Alcoholic Beverages for the Special Event known as “Shadows and Illuminations”.

Item removed from agenda. Event Sponser was directed to work with city staff to get the applications completed. Once applications are completed, item can be brought back to council.

d. Agenda Title: Request for Street Closures, Fee Waivers, City Staff and Equipment Assistance, and Use of Fire Department Resources for the Special Event Known as “Kids’ Block Party”.

Kris Taylor (Event Sponsor) has submitted the attached Special Event Application for the Special Event known as “Kids’ Block Party”. The event is proposed to take place Saturday, September 7, 2024, from 8am to 2pm.

Recommended City Council Action: Motion to Direct City Staff to Prepare a Resolution for the Approval of the Request for Street Closures, Fee Waivers, City Staff and Equipment Assistance, and use of Fire Department Resources for the Special Event Known as “Kids’ Block Party” Item removed from agenda. Event Sponser was directed to work with city staff to get the applications completed. Once applications are completed, item can be brought back to council. e. Agenda Title: Discussion/Possible Action Regarding request to Waive the Temporary Use Permit Fee for the Special Event known as “Bicycle Rides Northwest” to be held June 22, June 23, and June 29 at Jackson Street School.

Jim Moore (Event Sponsor) has submitted a request for a fee waiver for the Temporary Use Permit for the Special Event known as “Bicycle Rides Northwest”.

Recommended City Council Action: Motion to Approve the Request to Waive the Temporary Use Permit Fee for the Special Event Known as “Bicycle Rides Northwest”.

Public comment was received by: Dawnmarie Autry and Nancy Ogren Motion to Approve the Request to Waive the Temporary Use Permit Fee for the Special Event Known as “Bicycle Rides Northwest”.

MOTIONED: Councilmember Kegg
SECOND: NONE
AYES: NONE
The Motion Dies for Lack of Second. Event Sponser, Jim Moore, was directed to contact City Manager, Jason Ledbetter, to arrange payment for the Temporary Use Permit.

8. CITY MANAGER/STAFF REPORTS:

City Manager Jason Ledbetter gave an update.

9. MAYOR/COUNCILMEMBERS REPORTS, STATEMENTS AND REQUESTS:

AB 1234* Conference and Meeting Report (verbal, if any) *(In accordance with AB 1234, Councilmembers shall make a brief report or file a written report on any meeting/event/conference attended at City expense.) Yreka City Council Agenda
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Councilmember McCoy: Gave an update.

Councilmember Davis: Gave an update on the Fire Safety Council.

Councilmember Baker: Gave an update on C2C.

Councilmember Kegg: Gave an update on COC.

Councilmember Middleton: Gave an update.

10. ADJOURNMENT:

The meeting was adjourned at 9:02 pm.
____________________________
Corey Middleton, Mayor
Minutes approved by City Council
Motion on June 4, 2024
__________________________
Cyndy Prohaska, City Clerk

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CITY OF YREKA

CITY COUNCIL AGENDA MEMORANDUM
To: Yreka City Council

From: Cyndy Prohaska, City Clerk
Prepared by: Cyndy Prohaska, City Clerk
Agenda title: Approval of Amendments to Resolution 2024-24 A Resolution of the City Council of the City of Yreka, California, Requesting the Board of Supervisors of the County of Siskiyou to Consolidate a General Municipal Election with the Statewide General Election to be held on November 5, 2024.

Meeting date: June 4, 2024
Discussion:

At the May 7, 2024, City Council meeting, council members voted to adopt Resolution 2024-24 Requesting the Board of Supervisors of the County of Siskiyou to Consolidate a General Municipal Election with the Statewide General Election to be held on Tuesday, November 5, 2024. It was discovered after the meeting and after council adopted the resolution, that there were errors in the prepared resolution; specifically, the resolution was numbered 2022-24, and the number of councilmembers to be elected was listed as three (3) instead of two (2). A revised resolution is attached for council review and approval.

Fiscal Impact:

None
Recommendation and Requested Action:

Approval of Amendments to Resolution 2024-24 A Resolution of the City Council of the City of Yreka, California, Requesting the Board of Supervisors of the County of Siskiyou to Consolidate a General Municipal Election with the Statewide General Election to be held on November 5, 2024.

Attachments:

Old Resolution 2024-24 that was adopted on May 7, 2024.

Corrected Resolution 2024-24.

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RESOLUTION NO. 2022-24 2024-24

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA,

CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE

COUNTY OF SISKIYOU TO CONSOLIDATE A GENERAL MUNICIPAL

ELECTION WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 5, 2024
WHEREAS, Yreka Municipal Code Section 2.56.010 provides: "Pursuant to California Elections Code Sections 1301(b), 1000 and 10403.5, beginning November of 2014 and every even-numbered year thereafter, the City of Yreka's General Municipal Election shall be consolidated with the Statewide General Election held on the first Tuesday following the first Monday in November"; and WHEREAS, the terms of Councilmembers Corey Middleton, Duane Kegg, and City Treasurer Rhetta Hogan expire in November of 2024: and
WHEREAS, pursuant to the California Elections Code, the City Council of the City of Yreka desires to call and give notice of the General Municipal Election for the purpose of the election of three (3) two (2) Members of the Yreka City Council, and one (1) City Treasurer each to four-year full terms shall be held on November 5, 2024; and,
WHEREAS, it is desirable that the City of Yreka General Municipal Election be consolidated with the Statewide General Election and that within the City, the precincts, polling places, and election officers be the same, and that the County Clerk of the County of Siskiyou 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 YREKA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1: Pursuant to the requirements of the laws of the State of California relating to general law cities, there is called and ordered to be held in the City of Yreka on Tuesday, November 5, 2024, a General Municipal Election for the purpose of electing three (3) Members two (2) Members of the Yreka City Council; each to four-year full terms; and one (1) City Treasurer.

Section 2: The polls for the election shall be open at 7:00 a.m. on the day of the election and shall remain open continuously until 8:00 p.m. when the polls shall be closed pursuant to Elections Code Section 10242, except as provided in Section 14401 of the Elections Code.

Section 3: Notice of the time and place of holding the election is given and the County 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 4: Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Siskiyou is hereby requested to consent and agree to the consolidation of the City of Yreka's General Municipal Election with the Statewide General Election to be held on November 5, 2024.

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Section 5: The Board of Supervisors is requested to issue instructions to the County Clerk's Office Elections Division to take any and all steps necessary for the holding of a consolidated election.

Section 6: The County Clerk and the County Clerk's Office is authorized to canvass the returns of the Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.

Section 7: The City of Yreka recognizes that additional cost will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs that are not reimbursed by the State.

Section 8: The City Clerk is hereby directed to file a certified copy of this Resolution with the Board of Supervisors and County Clerk's Office of the County of Siskiyou.

This resolution shall take effect immediately upon its passage.

Passed and adopted this 7th day of May 2024, by the following vote:

AYES:

NAYS:

ABSTAIN:

ABSENT:
_______________________________
Corey Middleton
Mayor of the City of Yreka
Attest: _________________________
Cyndy Prohaska, City Clerk
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RESOLUTION NO. 2024-24

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YREKA,

CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE

COUNTY OF SISKIYOU TO CONSOLIDATE A GENERAL MUNICIPAL

ELECTION WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 5, 2024
WHEREAS, Yreka Municipal Code Section 2.56.010 provides: "Pursuant to California Elections Code Sections 1301(b), 1000 and 10403.5, beginning November of 2014 and every even-numbered year thereafter, the City of Yreka's General Municipal Election shall be consolidated with the Statewide General Election held on the first Tuesday following the first Monday in November"; and WHEREAS, the terms of Councilmembers Corey Middleton, Duane Kegg, and City Treasurer Rhetta Hogan expire in November of 2024: and
WHEREAS, pursuant to the California Elections Code, the City Council of the City of Yreka desires to call and give notice of the General Municipal Election for the purpose of the election of two (2) Members of the Yreka City Council, and one (1) City Treasurer each to four-year full terms shall be held on November 5, 2024; and,
WHEREAS, it is desirable that the City of Yreka General Municipal Election be consolidated with the Statewide General Election and that within the City, the precincts, polling places, and election officers be the same, and that the County Clerk of the County of Siskiyou 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 YREKA DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

Section 1: Pursuant to the requirements of the laws of the State of California relating to general law cities, there is called and ordered to be held in the City of Yreka on Tuesday, November 5, 2024, a General Municipal Election for the purpose of electing two (2) Members of the Yreka City Council; each to four-year full terms; and one (1) City Treasurer.

Section 2: The polls for the election shall be open at 7:00 a.m. on the day of the election and shall remain open continuously until 8:00 p.m. when the polls shall be closed pursuant to Elections Code Section 10242, except as provided in Section 14401 of the Elections Code.

Section 3: Notice of the time and place of holding the election is given and the County 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 4: Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Siskiyou is hereby requested to consent and agree to the consolidation of the City of Yreka's General Municipal Election with the Statewide General Election to be held on November 5, 2024.

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Section 5: The Board of Supervisors is requested to issue instructions to the County Clerk's Office Elections Division to take any and all steps necessary for the holding of a consolidated election.

Section 6: The County Clerk and the County Clerk's Office is authorized to canvass the returns of the Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.

Section 7: The City of Yreka recognizes that additional cost will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs that are not reimbursed by the State.

Section 8: The City Clerk is hereby directed to file a certified copy of this Resolution with the Board of Supervisors and County Clerk's Office of the County of Siskiyou.

This resolution shall take effect immediately upon its passage.

Passed and adopted this 4th day of June 2024, by the following vote:

AYES:

NAYS:

ABSTAIN:

ABSENT:
_______________________________
Corey Middleton
Mayor of the City of Yreka
Attest: _________________________
Cyndy Prohaska, City Clerk
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CITY COUNCIL AGENDA MEMORANDUM
TO: Yreka City Council
FROM:

PREPARED BY:

Jason Ledbetter, City Manager,
Andrew Jared, City Attorney
AGENDA TITLE: Approval of a Resolution to Place a Ballot Measure Before the Voters on the November 5, 2024, General Election to Approve a 1% Transactions and Use Tax; Finding Exemption from CEQA.

MEETING DATE: JUNE 4, 2024

RECOMMENDATION
Following the City Council’s discussion on April 16, 2024, staff recommends that the City Council adopt the attached Resolution (Attachment A):

A Resolution Of The City Council Of The City Of Yreka, California, (1) on Its Own Motion, Calling An Election For November 5, 2024, to Consider an Ordinance on a Proposed One Percent Transactions and Use Tax to be Submitted to the Electors of the City of Yreka, (2) Requesting Consolidation of That Election With The Statewide General Election On The Same Date, (3) Directing the City Attorney to Prepare an Impartial Analysis of the Measure; and (4) and Finding That the Adoption of This Resolution is Exempt From CEQA.

This Resolution will require a 2/3 vote of the City Council (4 affirmative votes of the Council) to place the measure on the ballot.

DISCUSSION
Additional streams of revenue are needed for City general government services. This includes the necessary staffing, equipment and the physical improvements associated with the fire department. A general tax would not be earmarked for fire safety issues and could be used for any general use of the city.

Before the Council for a resolution to place on the November 5, 2024, general election ballot, a measure, asking the voters to approve adding Chapter 3.51 as an ordinance to the Yreka Municipal Code. The City’s voters would be asked the following question:

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Sales Tax to Generally Fund Essential City Services
To maintain and improve essential city services, including local firefighting and emergency medical response; hire and train firefighters; upgrade/replace aging firefighting safety equipment, life-saving tools and an outdated fire station, shall an ordinance be adopted to impose a one percent sales tax, providing
approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?
☐ YES
☐ NO
Fiscal accountability of the tax revenue will be ensured through annual audits. Staff has proposed a draft resolution calling the election and including the draft ballot question for the Council’s consideration and input.

The Motion to approve the resolution must also identify two Councilmembers to prepare and file the argument in favor of the measure.

Today’s recommendation is for the Council to approve the resolution:
1) Calling An Election For November 5, 2024, to Consider an Ordinance on a Proposed One Percent Transactions and Use Tax to be Submitted to the Electors of the City of Yreka,
2) Requesting Consolidation of That Election With The Statewide General Election On The Same Date,
3) Directing the City Attorney to Prepare an Impartial Analysis of the Measure; and
4) and Finding That the Adoption of This Resolution is Exempt From CEQA.

Attachments
1) A Resolution Of The City Council Of The City Of Yreka, California, (1) on Its Own Motion, Calling An Election For November 5, 2024, to Consider an Ordinance a Proposed One Percent Transactions and Use Tax to be Submitted to the Electors of the City of Yreka, (2) Requesting Consolidation of That Election With The Statewide General Election On The Same Date, (3) Directing the City Attorney to Prepare an Impartial Analysis of the Measure; and (4) and Finding That the Adoption of This Resolution is Exempt From CEQA (includes an Ordinance establishing such
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1 RESOLUTION NO. 2024-29
2 3 A Resolution Of The City Council Of The City Of Yreka, California, (1) on Its 4 Own Motion, Calling An Election For November 5, 2024, to Consider an 5 Ordinance on a Proposed One Percent Transactions and Use Tax to be 6 Submitted to the Electors of the City of Yreka, (2) Requesting Consolidation 7 of That Election With The Statewide General Election On The Same Date, (3) 8 Directing the City Attorney to Prepare an Impartial Analysis of the Measure; 9 and (4) and Finding That the Adoption of This Resolution is Exempt From 10 CEQA.
11 12 WHEREAS, the health, safety and quality of life of all residents in the City of Yreka 13 ("the City") remains our utmost concern and residents can rest assured, the City is taking all 14 necessary action to maintain essential City services and provide resources to our most 15 vulnerable residents; and
16 WHEREAS, Revenue and Taxation Code section 7285.9 authorizes the City to levy a 17 transactions and use tax by ordinance following approval by two-thirds of the City Council 18 and a majority vote of the qualified electors of the City voting in an election on the issue; 19 and
20 WHEREAS, the City needs a reliable, stable source of additional general local 21 funding to support vital services to its residents.
22 WHEREAS, this measure will not be applied to food purchased as groceries or 23 prescription medication, including prescription medications delivered through the mail, limiting 24 its impact on Yreka residents; and
25 WHEREAS, this measure helps to ensure that Yreka has a guaranteed source of local 26 funding which cannot be taken by Sacramento. This sales tax revenue will be locally controlled 27 for Yreka’s residents; and
28 WHEREAS, Yreka is preparing to build a new fire station to better protect the 29 community from the fire dangers that surrounding communities have experienced; and Yreka City Council Agenda
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30 WHEREAS, Public Safety costs are some 64% of the total General Fund budget expenses, 31 leaving 36% to address the remaining needs of the community; and 32 WHEREAS, the inadequacy of the City's existing revenues creates a potential threat to 33 the public health, safety and general welfare of the community; and 34 WHEREAS, to maintain Yreka’s long-term financial stability through the adoption of a 35 transactions and use tax, Yreka residents have identified priorities that increased revenue would 36 generally fund such as necessary fire facilities and volunteer Firefighter response time; and other 37 essential city services; and
38 WHEREAS, funds from this measure are subject to strict fiscal accountability and 39 transparency provisions, including annual independent audits and publishing of expenditure reports 40 to ensure funds are spent efficiently and effectively; and 41 WHEREAS, that transactions and use tax would be levied in addition to, and would 42 be collected at the same time and in the same manner as, the Uniform Local Sales and Use 43 Tax of the City of Yreka (Yreka Muni. Code, Ch. 3.04), and the City of Yreka Transactions 44 and Use Tax Ordinance (Yreka Muni. Code, Ch. 3.50); and 45 WHEREAS, levying a one percent transactions and use tax would not cause the 46 overall transactions and use taxes in the City to exceed two percent as required by Revenue 47 and Taxation Code section 7251 et seq.; and
48 WHEREAS, Article XIII C, section 2(b) of the California Constitution provides that 49 any general tax imposed, extended, or increased by the City Council shall not take effect 50 until it is submitted to the electorate and approved by a majority of voters in a regularly 51 scheduled general election in which members of the City Council are also up for election or 52 reelection; and
53 WHEREAS, Elections Code section 9222 authorizes the City Council to submit a 54 proposed ordinance to the voters at a regular election held at least 88 days after the date of the 55 order for that election; and
56 WHEREAS, on May 7, 2024, the City Council adopted Resolution Number 2024-24 57 calling for the consolidation of the City of Yreka General Municipal Election with the Statewide Yreka City Council Agenda
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58 General Election, where members of the City Council will be considered for election; and 59 WHEREAS, the City Council also desires to submit to the voters at the election a question 60 relating to the enactment of a supplemental transactions and use tax; and 61 BE IT RESOLVED BY THE COUNCIL OF YREKA as follows:
62 SECTION I. Recitals
63 The foregoing Recitals are true and correct and are hereby adopted by the City Council. 64 SECTION II. Call for General Municipal Election on Transactions and Use Tax 65 A. City Resolution 2024-24 called and ordered the General Municipal Election to be 66 held in the City of Yreka, County of Siskiyou, State of California, on November 5, 2024. The City 67 hereby calls for that General Municipal Election to include the measure set forth below in Section 68 III of this Resolution (the Measure).
69 B. The General Municipal Election called and ordered to be held shall be held and 70 conducted, the votes shall be received and canvassed, the returns thereof shall be made, and the 71 result thereof shall be ascertained, determined, and declared (1) as herein provided, or (2) in all 72 particulars not recited herein, according to the laws of the State of California governing Municipal 73 Elections. The polls for such election shall be and remain open during the time required by said 74 laws.
75 C. As the interests of efficiency call for the consolidation of local elections with a 76 state election to be held the same date, the City Council hereby declares its intent to consolidate 77 the General Municipal Election with the Statewide General Election to be held on November 5, 78 2024. This resolution constitutes the request for consolidation required by Elections Code section 79 10403. The Yreka City Clerk shall forward a certified copy of this resolution to the Clerk of the 80 Siskiyou County Board of Supervisors and to the Siskiyou County Registrar-Recorder / County 81 Clerk (County Elections Official) at least 88 days prior to November 5, 2024. 82 D. All voting places, precincts, and election officials within the boundaries of the City Yreka City Council Agenda
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83 of Yreka shall be the same as those for the general election. The City Council hereby 84 acknowledges that the consolidated election will be held and conducted in the manner prescribed 85 by Elections Code section 10418.
86 E. The Yreka City Council hereby requests approval from the Siskiyou County Board 87 of Supervisors to authorize the County Elections Official to provide election services to conduct 88 the General Municipal Election.
89 F. The Yreka City Clerk is hereby authorized to utilize the services of the County 90 Elections Official to conduct the General Municipal Election. The City of Yreka hereby agrees to 91 pay the costs of those services as outlined by current Siskiyou County policy. 92 SECTION III. Measure To Be Voted On at General Municipal Election 93 A. The Yreka City Council orders the following question submitted to the voters of the 94 City of Yreka at the General Municipal Election to be held on November 5, 2024:
95 Sales Tax to Generally Fund Essential City Services
To maintain and improve essential city services, including local firefighting and emergency medical response; hire and train firefighters; upgrade/replace aging firefighting safety equipment, life-saving tools and an outdated fire station, shall an ordinance be adopted to impose a one percent sales tax, providing approximately 2.4 million dollars annually for general government use, until ended by voters, with independent audits and all funds staying local?
☐ YES
☐ NO
96 B. This Measure shall be designated on the ballot by a letter in accordance with 97 Elections Code section 13116.
98 C. This Measure shall be submitted to the voters with spaces provided on the ballot 99 where each voter may vote “yes” or “no” on the Measure. The Measure shall be considered 100 approved if a simple majority (50% plus one) of voters vote “yes.” Yreka City Council Agenda
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101 D. The full text of the ordinance authorizing the transactions and use tax to be 102 approved by voters is attached hereto as Exhibit A. 103 SECTION IV. Arguments For and Against the Measure and Impartial Analysis 104 A. The Yreka City Clerk shall set the deadline for submission of primary arguments in 105 favor of or against the Measure and provide notice of that deadline. The Clerk may do this in 106 consultation with and with the support of the County Elections Official as necessary. 107 1. All primary arguments shall comply with Elections Code section 9280 et 108 seq. and section 9600 et seq., and shall be accompanied by the printed name(s) and 109 signature(s) of the author(s) submitting them. An argument may be changed or withdrawn 110 until and including the deadline for submission, after which no argument for the Measure 111 may be submitted. If more than one argument for or against the Measure is received, the 112 Yreka City Clerk (or the County Elections Official if appropriate) shall select the argument 113 for printing and distribution to voters, giving preference and priority in accordance with 114 Elections Code section 9287.
115 2. Pursuant to Elections Code section 9282(b), the City Council hereby 116 authorizes Councilmembers _____ and ______ to prepare and file the primary written 117 argument on behalf of the City Council in support of the Measure. 118 B. The Yreka City Clerk shall set the deadline for submission of rebuttal arguments in 119 favor of or against the Measure set forth above and provide notice of that deadline. The Clerk may 120 do this in consultation with and with the support of the County Elections Official as necessary. 121 1. Pursuant to Elections Code section 9285(b), the City Council hereby adopts 122 the provisions of Elections Code section 9285(a) only as to arguments for the Measure at 123 the election to be held on November 5, 2024. This subsection shall be void and have no 124 effect after that election.
125 2. The author or a majority of the authors of an argument relating to the 126 Measure may prepare and submit a rebuttal argument or may authorize in writing any other 127 person or persons to prepare, submit, or sign the rebuttal argument. A rebuttal argument Yreka City Council Agenda
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128 shall not exceed 250 words and shall not be signed by more than five persons. Rebuttal 129 arguments shall otherwise comply with Elections Code section 9600 et seq. 130 C. The City Clerk is directed to transmit copies of the Measure to the City Attorney, 131 who shall prepare an impartial analysis of the Measure that does not exceed 500 words, and that 132 explains the Measure’s operation and effect on existing law. The City Attorney shall file this 133 impartial analysis with the City Clerk no later than the deadline for rebuttal arguments under 134 Section 3(B) above.
135 1. The impartial analysis shall include a statement indicating whether the 136 Measure was placed on the ballot by a petition signed by the requisite number of voters or 137 by the City Council.
138 2. In the event the entire text of the Measure is not printed on the ballot or in 139 the voter information portion of the sample ballot, the following shall be printed 140 immediately below the impartial analysis in no smaller than 10-point type: “The above 141 statement is an impartial analysis of Measure __. If you desire the measure, please call the 142 election officials office at (530) 842-8086 and a copy will be mailed at no cost to you.” 143 D. If there is any inconsistency between this Resolution and the schedule maintained 144 by the County Elections Official as to filing the impartial analysis and arguments for the measure, 145 the schedule maintained by the County Elections Official shall control. 146 SECTION V. CEQA
147 The adoption of this Resolution is exempt from the California Environmental Quality Act 148 (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 149 14, section 15000 et seq. (CEQA Guidelines). The calling of a municipal election is not a project 150 within the meaning of CEQA Guidelines section 15378. Further, the general transactions and use 151 tax proposed by this Resolution is a government funding mechanism that does not “involve any 152 commitment to any specific project which may result in a potentially significant physical impact 153 on the environment,” and thus adopting this Resolution is not a project under CEQA Guidelines 154 section 15378(b)(4).

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155 SECTION VI. Severability
156 If any section, subsection, sentence, clause, phrase or portion of this Resolution or its 157 application to any person or circumstance is for any reason held to be invalid or unconstitutional 158 by the decision of any court of competent jurisdiction, such decision shall not affect the validity of 159 the remaining portions of this Resolution or its application to other persons and circumstances. 160 The Yreka City Council hereby declares that it would have adopted this Resolution and each 161 section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one 162 or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or 163 unconstitutional and, to that end, the provisions hereof are hereby declared to be severable. 164 SECTION VII. Effective Date
165 This Resolution shall take effect immediately upon its adoption by two-thirds vote of all 166 the members of the City Council.
167 SECTION VIII. Certification and Notice
168 The City Clerk is hereby authorized and directed to certify to the due adoption of this 169 Resolution and to transmit a copy hereof so certified to the Board of Supervisors and the Registrar 170 of Voters of Siskiyou County. The City Clerk shall give notice of the measure to be voted upon in 171 the manner provided by the Elections Code.
172 SECTION IX. Expenditure of Necessary Funds
173 The City Manager is hereby authorized and directed to expend the necessary funds to pay 174 for the City’s cost of placing the measure on the election ballot. 175 SECTION X. Execution and Further Action
176 The City Manager and the City Clerk are further authorized and directed to take such 177 further actions and execute such documents as are necessary to cause the election to be 178 conducted on behalf of the City of Yreka.
179
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PASSED AND ADOPTED this 4th 180 day of June 2024, by the following vote:
181
182 AYES:
183 NOES:
184 ABSENT:
185
186
187 Corey Middleton, Mayor
188
189 Attest:
190 Cyndy Prohaska,
191 City Clerk
192
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193 Exhibit “A”
194
195
196 ORDINANCE NO. ______
197
198 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
199 YREKA, CALIFORNIA, ADDING CHAPTER 3.51 TO TITLE 3
200 OF THE YREKA MUNICIPAL CODE IMPOSING A GENERAL
201 TRANSACTIONS AND USE TAX (SALES TAX) TO BE
202 ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF
203 TAX AND FEE ADMINISTRATION AND FINDING THE
204 ORDINANCE EXEMPT FROM CEQA
205
206 WHEREAS, Article XIII C, section 2(b) of the California Constitution provides 207 that any general tax imposed, extended, or increased by the City Council shall not 208 take effect until it is submitted to the electorate and approved by a majority of voters 209 in a regularly scheduled general election in which members of the city council are 210 also up for election or reelection; and
211
212 WHEREAS, this Ordinance shall only take effect following its approval by a 213 majority of City voters in the election to be held on November 5, 2024. 214
215 NOW, THEREFORE, THE PEOPLE OF THE CITY OF YREKA DO
216 HEREBY ORDAIN AS FOLLOWS:
217
218 Section 1. Title and Text. The City of Yreka Supplemental Transactions and 219 Use Tax Ordinance, the full text of which is set forth in “Attachment 1,” attached 220 hereto and incorporated herein by reference is hereby added to Title 3 of the Yreka 221 Municipal Code.
222
223 Section 2. Severability.
224
225 If any section, subsection, part, clause, sentence or phrase of this Ordinance or 226 the application thereof is for any reason held to be invalid or unconstitutional by a 227 decision of any court of competent jurisdiction, the validity of the remaining 228 portions of this Ordinance, the application thereof, shall not be effected thereby but Yreka City Council Agenda
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229 shall remain in full force and effect, it being the intention of the City Council to 230 adopt each and every section, subsection, part, clause, sentence phrase regardless 231 of whether any other section, subsection, part, clause, sentence or phrase or the 232 application thereof is held to be invalid or unconstitutional. 233
234 SECTION 3. CEQA.
235
236 The adoption of this Ordinance is exempt from the California Environmental 237 Quality Act (CEQA), Public Resources Code section 21000 et seq. and California 238 Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The 239 general transactions and use tax this Ordinance adopts is a government funding 240 mechanism that does not “involve any commitment to any specific project which 241 may result in a potentially significant physical impact on the environment,” and 242 thus it is not a project under CEQA Guidelines section 15378(b)(4). 243
244 SECTION 4. Effective Date.
245
246 If a majority of City voters cast votes in favor of this Ordinance in the election 247 held on November 5, 2024, this Ordinance shall be considered adopted upon the 248 date that the vote is declared by the City Council, and it shall go into effect ten 249 days after that date.
250
251 SECTION 5. Certification and Publication.
252
253 As soon as practicable after this Ordinance is adopted pursuant to Section 3, the 254 City Clerk shall certify to the passage and adoption of this Ordinance, cause it to 255 be published according to law, and transmit it to the California Department of Tax 256 and Fee Administration.
257
258 PASSED, APPROVED AND ADOPTED this ____ day of ____________, 259 2024.
260
261
262
263 Corey Middleton, Mayor
264 ATTEST:
265
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266
267
268 Cynthia Prohaska, City Clerk
269
270 APPROVED AS TO FORM:
271
272
273
274 Andrew L. Jared
275 Yreka City Attorney
276
277
278
279 ATTEST:
280
281
282
283 Cynthia Prohaska, City Clerk
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284 Attachment 1
285 Chapter 3.51 – Supplemental Transactions and Use Tax 286
287 Sections:
288 3.51.010 - Title.
289 3.51.020 - Purpose.
290 3.51.030 - Contract with State.
291 3.51.040 - Transactions Tax Rate.
292 3.51.050 - Place of Sale.
293 3.51.060 - Use Tax Rate.
294 3.51.070 - Adoption of Provisions of State Law.
295 3.51.080 - Limitations on Adoption of State Law and Collection of Use Taxes. 296 3.51.090 - Permit Not Required.
297 3.51.100 - Exemptions and Exclusions.
298 3.51.110 - Amendments.
299 3.51.120 - Enjoining Collection Forbidden.
300 3.51.130 – Termination Date.
301 3.51.140 – Operative Date.
302 3.51.150 – Audit and Review.
303 3.51.140 – Severability
304
305 3.51.010. TITLE.
306
307 This ordinance shall be known as the City of Yreka Supplemental Transactions 308 and Use Tax Ordinance. The City of Yreka hereinafter shall be called "City." This 309 ordinance shall be applicable in the incorporated territory of the City. This chapter 310 shall complement, and not replace or supersede, the City’s existing Uniform Local 311 Sales and Use Tax Ordinance, established in Chapter 3.04 of Title 3 of the Yreka 312 Municipal Code, or the existing transaction and use tax, established in Chapter 313 3.50 of Title 3 of the Yreka Municipal Code.
314
315 3.51.020 PURPOSE.
316
317 This ordinance is adopted to achieve the following, among other purposes, and 318 directs that the provisions hereof be interpreted in order to accomplish those 319 purposes:
320
321 A. To impose a retail transactions and use tax in accordance with the Yreka City Council Agenda
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322 provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the 323 Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which 324 authorizes the City to adopt this tax ordinance which shall be operative if a majority 325 of the electors voting on the measure vote to approve the imposition of the tax at 326 an election called for that purpose.
327
328 B. To adopt a retail transactions and use tax ordinance that incorporates 329 provisions identical to those of the Sales and Use Tax Law of the State of California 330 insofar as those provisions are not inconsistent with the requirements and 331 limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. 332
333 C. To adopt a retail transactions and use tax ordinance that imposes a 334 tax and provides a measure therefore that can be administered and collected by the 335 California Department of Tax and Fee Administration in a manner that adapts itself 336 as fully as practicable to, and requires the least possible deviation from, the 337 existing statutory and administrative procedures followed by the California 338 Department of Tax and Fee Administration in administering and collecting the 339 California State Sales and Use Taxes.
340
341 D. To adopt a retail transactions and use tax ordinance that can be 342 administered in a manner that will be, to the greatest degree possible, consistent with 343 the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize 344 the cost of collecting the transactions and use taxes, and at the same time, minimize 345 the burden of record keeping upon persons subject to taxation under the provisions 346 of this ordinance.
347 3.51.030. CONTRACT WITH STATE.
348 Prior to the operative date, the City shall contract with the California 349 Department of Tax and Fee Administration to perform all functions incident to the 350 administration and operation of this transactions and use tax ordinance; provided, 351 that if the City shall not have contracted with the California Department of Tax and 352 Fee Administration prior to the operative date, it shall nevertheless so contract and 353 in such a case the operative date shall be the first day of the first calendar quarter 354 following the execution of such a contract.
355
356 3.51.040. TRANSACTIONS TAX RATE.
357
358 For the privilege of selling tangible personal property at retail, a tax is hereby Yreka City Council Agenda
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359 imposed upon all retailers in the incorporated territory of the City at the rate of 360 1.0% of the gross receipts of any retailer from the sale of all tangible personal 361 property sold at retail in said territory on and after the operative date of this 362 ordinance.
363
364 3.51.050. PLACE OF SALE.
365
366 For the purposes of this ordinance, all retail sales are consummated at the place 367 of business of the retailer unless the tangible personal property sold is delivered by 368 the retailer or his agent to an out-of-state destination or to a common carrier for 369 delivery to an out-of-state destination. The gross receipts from such sales shall 370 include delivery charges, when such charges are subject to the state sales and use 371 tax, regardless of the place to which delivery is made. In the event a retailer has no 372 permanent place of business in the State or has more than one place of business, 373 the place or places at which the retail sales are consummated shall be determined 374 under rules and regulations to be prescribed and adopted by the California 375 Department of Tax and Fee Administration.
376
377 3.51.060. USE TAX RATE.
378
379 An excise tax is hereby imposed on the storage, use or other consumption in 380 the City of tangible personal property purchased from any retailer on and after the 381 operative date of this ordinance for storage, use or other consumption in said 382 territory at the rate of 1.0% of the sales price of the property. The sales price shall 383 include delivery charges when such charges are subject to state sales or use tax 384 regardless of the place to which delivery is made.
385
386 3.51.070. ADOPTION OF PROVISIONS OF STATE LAW.
387
388 Except as otherwise provided in this ordinance and except insofar as they are 389 inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and 390 Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of 391 Division 2 of the Revenue and Taxation Code are hereby adopted and made a part 392 of this ordinance as though fully set forth herein. 393
394 3.51.080. LIMITATIONS ON ADOPTION OF STATE LAW AND
395 COLLECTION OF USE TAXES.
396
397 In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Yreka City Council Agenda
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398 Code:
399
400 A. Wherever the State of California is named or referred to as the 401 taxing agency, the name of this City shall be substituted therefor. However, the 402 substitution shall not be made when:
403
404 1. The word “State” is used as a part of the title of the State 405 Controller, State Treasurer, State Treasury, or the Constitution of the 406 State of California;
407
408 2. The result of that substitution would require action to be taken 409 by or against this City or any agency, officer, or employee thereof 410 rather than by or against the California Department of Tax and Fee 411 Administration, in performing the functions incident to the 412 administration or operation of this Ordinance.
413
414 3. In those sections, including, but not necessarily limited to 415 sections referring to the exterior boundaries of the State of California, 416 where the result of the substitution would be to:
417 a. Provide an exemption from this tax with respect to certain 418 sales, storage, use or other consumption of tangible personal 419 property which would not otherwise be exempt from this tax 420 while such sales, storage, use or other consumption remain 421 subject to tax by the State under the provisions of Part 1 of 422 Division 2 of the Revenue and Taxation Code, or;
423
424 b.Impose this tax with respect to certain sales, storage, use or 425 other consumption of tangible personal property which 426 would not be subject to tax by the state under the said 427 provision of that code.
428
429 4. In Sections 6701, 6702 (except in the last sentence thereof), 430 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. 431
432 B. The word “City” shall be substituted for the word “State” in the 433 phrase “retailer engaged in business in this State” in Section 6203 and in the 434 definition of that phrase in Section 6203.
435
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436 1. “A retailer engaged in business in the District” shall also 437 include any retailer that, in the preceding calendar year or the current 438 calendar year, has total combined sales of tangible personal property in 439 this state or for delivery in the State by the retailer and all persons 440 related to the retailer that exceeds five hundred thousand dollars 441 ($500,000). For purposes of this section, a person is related to another 442 person if both persons are related to each other pursuant to Section 443 267(b) of Title 26 of the United States Code and the regulations 444 thereunder.
445
446 3.51.090. PERMIT NOT REQUIRED. If a seller's permit has been issued to a 447 retailer under Section 6067 of the Revenue and Taxation Code, an additional 448 transactor's permit shall not be required by this ordinance. 449
450 3.51.100 EXEMPTIONS AND EXCLUSIONS.
451
452 A. There shall be excluded from the measure of the transactions tax and 453 the use tax the amount of any sales tax or use tax imposed by the State 454 of California or by any city, city and county, or county pursuant to the 455 Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of 456 any state-administered transactions or use tax.
457
458 B. There are exempted from the computation of the amount of transactions 459 tax the gross receipts from:
460
461 1. Sales of tangible personal property, other than fuel or 462 petroleum products, to operators of aircraft to be used or consumed 463 principally outside the county in which the sale is made and directly 464 and exclusively in the use of such aircraft as common carriers of 465 persons or property under the authority of the laws of this State, the 466 United States, or any foreign government.
467
468 2. Sales of property to be used outside the City which is 469 shipped to a point outside the City, pursuant to the contract of sale, by 470 delivery to such point by the retailer or his agent, or by delivery by the 471 retailer to a carrier for shipment to a consignee at such point. For the 472 purposes of this paragraph, delivery to a point outside the City shall 473 be satisfied:

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474
475 a. With respect to vehicles (other than commercial vehicles) 476 subject to registration pursuant to Chapter 1 (commencing 477 with Section 4000) of Division 3 of the Vehicle Code, aircraft 478 licensed in compliance with Section 21411 of the Public 479 Utilities Code, and undocumented vessels registered under 480 Division 3.5 (commencing with Section 9840) of the Vehicle 481 Code by registration to an out-of- City address and by a 482 declaration under penalty of perjury, signed by the buyer, 483 stating that such address is, in fact, his or her principal place 484 of residence; and
485
486 b. With respect to commercial vehicles, by registration to a 487 place of business out-of-City and declaration under penalty of 488 perjury, signed by the buyer, that the vehicle will be operated 489 from that address.
490
491 3. The sale of tangible personal property if the seller is 492 obligated to furnish the property for a fixed price pursuant to a 493 contract entered into prior to the operative date of this ordinance. 494
495 4. A lease of tangible personal property which is a continuing 496 sale of such property, for any period of time for which the lessor is 497 obligated to lease the property for an amount fixed by the lease prior 498 to the operative date of this ordinance.
499
500 5. For the purposes of subparagraphs (3) and (4) of this section, 501 the sale or lease of tangible personal property shall be deemed not to 502 be obligated pursuant to a contract or lease for any period of time for 503 which any party to the contract or lease hasthe unconditional right to 504 terminate the contract or lease upon notice, whether or not such right 505 is exercised.
506
507 C. There are exempted from the use tax imposed by this ordinance, the 508 storage, use or other consumption in this City of tangible personal 509 property:
510
511 1. The gross receipts from the sale of which have been subject 512 to a transactions tax under any state-administered transactions and Yreka City Council Agenda
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513 use tax ordinance.
514
515 2. Other than fuel or petroleum products purchased by 516 operators of aircraft and used or consumed by such operators 517 directly and exclusively in the use of such aircraft as common 518 carriers of persons or property for hire or compensation under a 519 certificate of public convenience and necessity issued pursuant to the 520 laws of this State, the United States, or any foreign government. This 521 exemption is in addition to the exemptions provided in Sections 522 6366 and 6366.1 of the Revenue and Taxation Code of the State of 523 California.
524
525 3. If the purchaser is obligated to purchase the property for a 526 fixed price pursuant to a contract entered into prior to the operative 527 date of this ordinance.
528
529 4. If the possession of, or the exercise of any right or power 530 over, the tangible personal property arises under a lease which is a 531 continuing purchase of such property for any period of time for 532 which the lessee is obligated to lease the property for an amount fixed 533 by a lease prior to the operative date of this ordinance. 534
535 5. For the purposes of subparagraphs (3) and (4) of this 536 section, storage, use, or other consumption, or possession of, or 537 exercise of any right or power over, tangible personal property shall 538 be deemed not to be obligated pursuant to a contract or lease for any 539 period of time for which any party to the contract or lease has the 540 unconditional right to terminate the contract or lease upon notice, 541 whether or not such right is exercised.
542
543 6. Except as provided in subparagraph (7), a retailer engaged in 544 business in the City shall not be required to collect use tax from the 545 purchaser of tangible personal property, unless the retailer ships or 546 delivers the property into the City or participates within the City in 547 making the sale of the property, including, but not limited to, 548 soliciting or receiving the order, either directly or indirectly, at a place 549 of business of the retailer in the City or through any representative, 550 agent, canvasser, solicitor, subsidiary, or person in the City under the 551 authority of the retailer.

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552
553 7. “A retailer engaged in business in the City” shall also 554 include any retailer of any of the following: vehicles subject to 555 registration pursuant to Chapter 1 (commencing with Section 4000) 556 of Division 3 of the Vehicle Code, aircraft licensed in compliance 557 with Section 21411 of the Public Utilities Code, or undocumented 558 vessels registered under Division 3.5 (commencing with Section 559 9840) of the Vehicle Code. That retailer shall be required to collect 560 use tax from any purchaser who registers or licenses the vehicle, 561 vessel, or aircraft at an address in the City.
562
563 D. Any person subject to use tax under this ordinance may credit against 564 that tax any transactions tax or reimbursement for transactions tax paid 565 to a district imposing, or retailer liable for a transactions tax pursuant 566 to Part 1.6 of Division 2 of the Revenue and Taxation Code with 567 respect to the sale to the person of the property the storage, use or other 568 consumption of which is subject to the use tax.
569
570 3.51.110. AMENDMENTS.
571
572 All amendments subsequent to the effective date of this ordinance to Part 1 of 573 Division 2 of the Revenue and Taxation Code relating to sales and use taxes and 574 which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue 575 and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the 576 Revenue and Taxation Code, shall automatically become a part of this ordinance, 577 provided however, that no such amendment shall operate so as to affect the rate of tax 578 imposed by this ordinance.
579
580 3.51.120. ENJOINING COLLECTION FORBIDDEN.
581
582 No injunction or writ of mandate or other legal or equitable process shall issue 583 in any suit, action or proceeding in any court against the State or the City, or 584 against any officer of the State or the City, to prevent or enjoin the collection under 585 this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any 586 tax or any amount of tax required to be collected.
587
588 3.51.130. TERMINATION DATE.
589
590 The authority to levy the tax imposed by this ordinance on an ongoing basis Yreka City Council Agenda
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591 unless such authority is ended earlier by the voters of the City in the manner provided 592 by law.
593
594 3.51.140. OPERATIVE DATE.
595
596 “Operative Date” means the first day of the first calendar quarter commencing 597 more than 110 days after the adoption of this ordinance. 598
599 3.51.150 – AUDIT AND REVIEW
600
601 The proceeds of the tax imposed by this ordinance, as well as the expenditure 602 thereof, shall be audited annually by an independent accounting firm. The City 603 Council shall discuss the results of such audit at a meeting of the City Council that 604 is open to the public. The report of such audit shall be posted on the City’s website. 605
606 3.51.160 – SEVERABILITY
607
608 If any provision of this chapter or the application thereof to any person or 609 circumstance is held invalid, the remainder of the chapter and the application of 610 such provision to other persons or circumstances shall not be affected thereby. 611
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